2024-04-12T13:50:44-05:00 2023-05-31 390859910 BAKER TILLY US LLP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2022-06-01 470376551 MIDLAND UNIVERSITY MIDL 4027215480 900 NORTH CLARKSON STREET FREMONT NE 68025 JOSEPH HARNISCH CFO 4027215480 2024-04-12 1 JOSEPH HARNISCH XXX-XX-XXXX 1 TROY MARINE CPA P00187863 4147775500 2024-04-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOSEPH HARNISCH 900 NORTH CLARKSON STREET FREMONT NE 68025 61972597 0 X WWW.MIDLANDU.EDU X 1883 NE MIDLAND UNIVERSITY INSPIRES PEOPLE TO LEARN AND LEAD IN THE WORLD WITH PURPOSE. WE ARE A LIBERAL ARTS COLLEGE AFFILIATED WITH THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. THE UNIVERSITY HOLDS THE FOLLOWING CORE VALUES TO BE THE FOUNDATION OF OUR IDENTITY AS A COMMUNITY: FAITH, LEARNING, QUALITY, RESPECT, AND STEWARDSHIP. 12 11 828 100 0 0 8237069 4299463 50811547 53243628 1364184 977801 16584 -3774 60429384 58517118 26527630 28413363 0 0 15916561 17946598 0 0 863268 16771972 16814304 59216163 63174265 1213221 -4657147 77234714 72241185 21429249 22021275 55805465 50219910 MIDLAND UNIVERSITY INSPIRES PEOPLE TO LEARN AND LEAD IN THE WORLD WITH PURPOSE. 0 0 39476123 28413363 46391807 INSTRUCTION:MIDLAND UNIVERSITY OFFERS MULTIPLE DEGREES INCLUDING BACHELORS DEGREES IN BUSINESS, EDUCATION AND NURSING, AS WELL AS A MASTERS IN BUSINESS ADMINISTRATION AND EDUCATION. THE 2022-2023 ENROLLMENT WAS 205 NONTRADITIONAL UNDERGRADUATE STUDENTS, 1139 TRADITIONAL STUDENTS IN THE FALL, 239 NON-TRADITIONAL AND 1052 TRADITIONAL STUDENTS IN THE SPRING, AND 271 GRADUATE STUDENTS IN THE FALL AND 206 GRADUATE STUDENTS IN THE SPRING. 11293465 317923 ACADEMIC SUPPORT:ACADEMIC SUPPORT INCLUDES THE LIBRARY, ADMISSIONS, FINANCIAL AID, INFORMATION TECHNOLOGY AND THOSE FUNCTIONS THAT DIRECTLY SUPPORT INSTRUCTION. 5397618 6533898 AUXILIARY ENTERPRISES:AUXILIARY ENTERPRISES AT MIDLAND UNIVERSITY ARE COMPRISED OF 9 RESIDENCE HALLS OR ON-CAMPUS APARTMENTS, A DINING FACILITY, AND A BOOKSTORE FOR FACULTY, STAFF AND STUDENTS. 631 STUDENTS RESIDED IN STUDENT HOUSING DURING FALL 2022 AND 579 STUDENTS DURING SPRING 2023. 56167206 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 81 0 828 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JOE HARNISCH 4029416102 900 NORTH CLARKSON STREET FREMONT NE 68025 JODY HORNER PRESIDENT 40.00 X X 328457 0 23904 AMBER BARTON DIRECTOR 1.00 1.00 X 0 0 0 BRET GREISS DIRECTOR 1.00 1.00 X 0 0 0 JAMIE WILLIAMS DIRECTOR 1.00 1.00 X 0 0 0 MARK FAHELSON DIRECTOR 1.00 1.00 X 0 0 0 MARY SHANNON DIRECTOR 1.00 1.00 X 0 0 0 PEGGY HALL DIRECTOR 1.00 1.00 X 0 0 0 RICO MUNN DIRECTOR 1.00 1.00 X 0 0 0 RYAN HENDRICKSON DIRECTOR 1.00 1.00 X 0 0 0 STEVE FEYE DIRECTOR 1.00 1.00 X 0 0 0 TOM WALKER DIRECTOR 1.00 1.00 X 0 0 0 TONY URBAN DIRECTOR 1.00 1.00 X 0 0 0 JODI BENJAMIN CHIEF OPERATING OFFICER 40.00 X 176963 0 24338 JOSEPH HARNISCH CHIEF FINANCIAL OFFICER 40.00 X 138710 0 23726 JEFF JAMROG HEAD FOOTBALL COACH 40.00 X 153447 0 18514 SHANE PERRIEN CHIEF INFORMATION OFFICER 40.00 X 136248 0 23420 JAMIE SIMPSON CHIEF ACADEMIC OFFICER 40.00 X 147416 0 3730 BRADY WOUDSTRA ASSOC. VP OF CGPS OPERATIONS 40.00 X 114374 0 24545 LINDA QUINN DEAN OF COLLEGE OF HEALTH PROFESSIONS 40.00 X 134936 0 3861 1330551 0 146038 12 0 1 0 FRESH IDEAS 1000 W NIFONG BLVD 220 COLUMBIA MO 65203 FOOD SERVICES 1752231 NATIONAL MANAGEMENT PO BOX 1224 LAGRANGE GA 30241 MAINTENANCE & CUSTODIAL SERVICES 1457442 CDW GOVERNMENT 75 REMITTANCE DR SUITE 1515 CHICAGO IL 606751515 IT EQUIPMENT 701095 ANTHOLOGY INC DEPT 9908 PO BOX 850001 ORLANDO FL 328859908 IT SERVICES 388085 NAVIGATOR MOTORCOACHES INC 84605 US HWY 81 NORTH NORFOLK NE 68701 TRANSPORTATION SERVICES 311964 13 29633 709348 3560482 4299463 TUITION AND FEES 611710 46391807 46391807 AUXILIARY ENTERPRISES 611710 6533898 6533898 EDUCATIONAL ACTIVITIES 611710 81376 81376 MISC. STUDENT PROGRAMS 611710 16747 16747 CONFERENCES 611710 6204 6204 213596 213596 53243628 361832 361832 6040 3268 2772 2772 2772 4048742 3432773 615969 615969 615969 12892 29633 19438 -6546 -6546 58517118 53243628 0 974027 28413363 28413363 588711 469952 104141 14618 13003189 10380091 2300231 322867 289817 231353 51268 7196 3164138 2525845 559728 78565 900743 719039 159339 22365 3199 2554 566 79 82632 65963 14617 2052 47769 38133 8450 1186 580471 463374 102684 14413 429498 342857 75977 10664 725051 578788 128260 18003 228232 182191 40374 5667 2141850 1709780 378888 53182 4471 3569 791 111 478231 381759 84598 11874 2308458 1842779 408360 57319 520613 415591 92095 12927 ATHLETICS 2453708 1958728 434055 60925 BUILDING AND GROUNDS 1904591 1520383 336917 47291 FOOD SERVICE 1613817 1288266 285480 40071 INSTRUCTION 1191979 951524 210858 29597 2099734 1681324 366114 52296 63174265 56167206 6143791 863268 9942181 6666780 575906 1093819 1710992 1292659 899999 723168 69233225 35394632 35647831 33838593 22831072 22358657 5626733 6267509 77234714 72241185 2525439 2994981 829499 787137 780367 670718 16679233 16012560 102084 64963 512627 1490916 21429249 22021275 X 23834638 18281147 31970827 31938763 55805465 50219910 77234714 72241185 X -4657147 -796896 -131512 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30036943 160024 389647 1328859 29257755 32192153 536248 -1517001 1174457 30036943 25577527 182696 7339840 907910 32192153 24638836 214053 1717838 993200 25577527 25215064 146187 459133 1181548 24638836 0.12000 0.88000 0 0 3087177 3087177 136613 55078358 26282437 28932534 10931077 9112195 1818882 33838593 CASH SURRENDER VALUE OF LIFE INSURANCE POLICIES 248513 BENEFICIAL INTEREST IN TRUST 4788456 ACCRUED INTEREST & OTHER ASSETS 226527 RIGHT OF USE ASSET 1004013 6267509 ANNUITIES PAYABLE 31496 ASSET RETIREMENT OBLIGATION 455407 CAPITAL LEASE LIABILITY 1004013 1490916 X 29130846 -796896 -128244 -925140 30055986 47769 28413363 28461132 58517118 34709865 -3268 -3268 34713133 47769 28413363 28461132 63174265 PART V, LINE 4: MIDLAND UNIVERSITY'S ENDOWMENT FUND IS USED TO SUPPORT STUDENTS WITH SCHOLARSHIP FUNDS AND VARIOUS OTHER INSTRUCTIONAL PROGRAMS. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT IS ALSO EXEMPT FROM STATE INCOME TAX. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. THE UNIVERSITY FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE UNIVERSITY FOR UNCERTAIN TAX POSITIONS AS OF MAY 31, 2023 AND 2022. THE UNIVERSITY'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN TRUSTS -159,939. DIRECT RENTAL EXPENSES 3,268. ACTUARIAL ADJUSTMENT ON ANNUITIES PAYABLE 28,427. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS & SCHOLARSHIPS 28,413,363. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT RENTAL EXPENSES -3,268. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS & SCHOLARSHIPS 28,413,363. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE COLLEGE'S NONDISCRIMINATORY POLICY IS INCLUDED IN THE STUDENT HANDBOOK, THE ACADEMIC CATALOG AND ON THE COLLEGE'S WEBSITE; ALL OF WHICH ARE AVAILABLE TO THE COLLEGE COMMUNITY. SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES SUPPORT FROM THE STATE AND FROM THE UNITED STATES GOVERNMENT IN CONNECTION WITH STUDENT AID PROGRAMS SUCH AS FEDERAL WORK-STUDY PROGRAMS, PELL GRANTS, SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS AND PERKINS LOAN FUNDS. THE COLLEGE ALSO RECEIVES VARIOUS OTHER FEDERAL AND STATE EDUCATIONAL AND RESEARCH GRANTS OR SUBSIDIES. GOLF TOURNAMENT 42525 29633 12892 2916 16522 42525 29633 12892 2916 16522 19438 -6546 1 SCHOLARSHIPS AND GRANTS PROVIDED AS FINANCIAL AID TO STUDENTS 1431 28413363 PART I, LINE 2: MIDLAND UNIVERSITY OFFERS SCHOLARSHIPS AND GRANTS TO QUALIFIED STUDENTS TO HELP REDUCE THEIR OUT-OF-POCKET TUITION COSTS. STUDENTS RECEIVING FINANCIAL ASSISTANCE OF THIS FORM MUST MEET SPECIFIC CRITERIA SUCH AS ACADEMIC ACHIEVEMENT, FINANCIAL NEED AND OTHER SIMILAR STANDARDS WHETHER PUT IN PLACE BY THE COLLEGE OR BY DONORS OF RESTRICTED FUNDS. X X X 0 0 0 0 0 0 0 0 0 JODY HORNER PRESIDENT 318832 0 0 0 9625 0 9734 0 14170 0 352361 0 0 0 JODI BENJAMIN CHIEF OPERATING OFFICER 145463 0 31500 0 0 0 4538 0 19800 0 201301 0 0 0 JEFF JAMROG HEAD FOOTBALL COACH 143447 0 10000 0 0 0 4413 0 14101 0 171961 0 0 0 JOSEPH HARNISCH CHIEF FINANCIAL OFFICER 125210 0 13500 0 0 0 3930 0 19796 0 162436 0 0 0 SHANE PERRIEN CHIEF INFORMATION OFFICER 113748 0 22500 0 0 0 3585 0 19835 0 159668 0 0 0 JAMIE SIMPSON CHIEF ACADEMIC OFFICER 124416 0 23000 0 0 0 3700 0 30 0 151146 0 0 0 PART I, LINE 1A HEALTH CLUB BENEFITS ARE PROVIDED TO ALL EMPLOYEES. PART I, LINE 1B MIDLAND UNIVERSITY DOESN'T HAVE A REIMBURSEMENT POLICY REGARDING THE HEALTH CLUB BENEFIT DUE TO THE FACT THAT THIS ISN'T A REIMBURSABLE EXPENSE, BUT RATHER AN EMPLOYEE BENEFIT PROVIDED TO ALL OF OUR EMPLOYEES. A THE COUNTY OF DODGE NEBRASKA 476006403 000000000 2021-10-08 17430000 REFUND PRIOR ISSUES (9/30/16 & 06/28/19) 0 0 0 A 475000 17430000 273385 17156615 2020 1 0 1 1 A 0 0 0 0 1 0 1 A 0 0 1 1 0 0 0 0 1 A 1 SCHEDULE K, PART IV, ARBITRAGE, LINE 2C: (A) ISSUER NAME: THE COUNTY OF DODGE, NEBRASKA DATE THE REBATE COMPUTATION WAS PERFORMED: 10/08/2021 NOTE REGARDING THE REBATE COMPUTATION: SINCE THE BOND PROCEEDS HAVE BEEN SPENT, AND THE DEBT SERVICE FUND WAS OPERATED ON A BONA FIDE BASIS, NO FURTHER REBATE CALCULATIONS ARE NECESSARY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PROVIDED TO AND REVIEWED BY THE BOARD OF DIRECTORS BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES IS ASKED TO SIGN A CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 BOARD APPROVES THE PRESIDENTIAL COMPENSAITON, EMPLOYMENT CONTRACTS AND ALL ANNUAL SALARY INCREASES. THE PRESIDENT AND CHIEF OPERATING OFFICER AND CHIEF FINANCIAL OFFICER APPROVE THE SALARY OF ALL OTHER EMPLOYEES. THE BOARD IS INFORMED OF SENIOR MANAGEMENT TEAM SALARIES WHEN THERE IS A NEW HIRE. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST IF DEEMED REASONABLE BY THE INSTITUTION. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN TRUSTS -159,939. ACTUARIAL ADJUSTMENT ON ANNUITIES PAYABLE 28,427. FORM 990, PART XII, LINE 2C THE OVERSIGHT AND SELECTION PROCESS FOR THE AUDIT OF THE FINANCIAL STATEMENTS DID NOT CHANGE FROM THE PRIOR YEAR. COUNTY OF DODGE HEAD START 900 N CLARKSON ST FREMONT NE 68025 470493797 EDUCATION TO PRESCHOOL CHILDREN NE 501C(3) LINE 7 MIDLAND UNIVERSITY 0 CHARITABLE REMAINDER UNITRUSTS (2) CHARITABLE TRUSTS NE T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 COUNTY OF DODGE HEAD START Q 28700 BOOK COST/EXPENSE