2024-05-10T17:26:05-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2022-07-01 410698301 COLLEGE OF ST SCHOLASTICA INC COLL 8004475444 1200 KENWOOD AVENUE DULUTH MN 558114199 JILL LARSON CHIEF FINANCIAL OFFICER 8004475444 2024-05-01 1 JILL LARSON 999009999 0 SARAH HINTZ P00492291 3037795710 2024-05-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BARBARA MCDONALD 1200 KENWOOD AVENUE DULUTH MN 558114199 141324408 0 X WWW.CSS.EDU X 1962 MN PROVIDE INTELLECTUAL AND MORAL PREPARATION FOR RESPONSIBLE LIVING AND MEANINGFUL WORK. 27 26 1310 200 60482 0 19374579 9340134 96664080 92294102 4335811 7725001 60129 126711 120434599 109485948 37355351 38310290 0 0 47524563 47266917 167139 81761 1802098 32378928 27680715 117425981 113339683 3008618 -3853735 208318369 209187872 68616110 68554593 139702259 140633279 X SHAPED BY THE CATHOLIC BENEDICTINE HERITAGE, THE COLLEGE OF ST. SCHOLASTICA PROVIDES INTELLECTUAL AND MORAL PREPARATION FOR RESPONSIBLE LIVING AND MEANINGFUL WORK. IN CONJUNCTION WITH THIS MISSION STATEMENT, THE COLLEGE'S VISION STATEMENT IS AS FOLLOWS: THE COLLEGE OF ST. SCHOLASTICA ASPIRES TO BE A DIVERSE AND INCLUSIVE ACADEMIC COMMUNITY OF EXCELLENCE, GROUNDED IN THE RICH CATHOLIC BENEDICTINE HERITAGE, SENDING FORTH THOUGHTFUL LEADERS SHARPENED AND SENSITIZED BY THE LIBERAL ARTS, WHO ARE PREPARED AND COMMITTED TO SERVE AND TRANSFORM THE WORLD. 0 0 70264001 38215641 82835229 INSTRUCTION: CSS PREPARES ITS STUDENTS FOR A LIFE OF PURPOSE BY EMPHASIZING CORE VALUES OF THE CATHOLIC BENEDICTINE TRADITION, INCLUDING HOSPITALITY, THE LOVE OF LEARNING, RESPECT, COMMUNITY AND STEWARDSHIP. LEARNING HERE ENTAILS A COMMITMENT TO MEETING RIGOROUS ACADEMIC STANDARDS, BROADENING THE SCOPE OF ONE'S VISION AND BECOMING ACCOUNTABLE TO BOTH SELF AND SOCIETY. CSS OFFERS 46 MAJORS AND MANY UNIQUE MINORS. THE COLLEGE ALSO OFFERS ADVANCED DEGREES, CERTIFICATES AND LICENSURES IN 34 DIFFERENT AREAS. THE MAIN CAMPUS IS IN DULUTH, MN, WITH ADDITIONAL IN-STATE CAMPUSES IN AUSTIN, BRAINERD, CLOQUET, INVER GROVE HEIGHTS AND ST. CLOUD. IN ADDITION TO GRADUATE AND EXTENDED SITES THE COLLEGE OFFERS ONLINE PROGRAMS. 22531093 48250 352975 STUDENT & ADMINISTRATIVE SERVICES: THE STUDENT EXPERIENCE IS CRITICAL TO THE CSS MISSION. THE COLLEGE PROVIDES LIBRARY SERVICES, COMPUTER LABS, ACADEMIC AND PERSONAL ADVISEMENT AND COUNSELING, TUTORING AND GRADUATE SCHOOL PREPARATION TO ENHANCE ITS EDUCATIONAL PROGRAMS. SUPPORT IS OFFEREED FOR ADMISSIONS, REGISTRATION, FINANCIAL AID AND SPECIALIZED SERVICES TO ENRICH DIVERSITY WITHIN THE COLLEGE. STUDENT ACTIVTIES ARE A WAY FOR STUDENTS TO CONNECT WITH OTHER STUDENTS WITH SIMILAR VIEWS, ASPIRATIONS AND CONCERNS, AND THEN PROVIDE A FRAMEWORK FOR THOSE STUDENTS TO WORK TOGEHTER FOR A COMMON GOAL. A VARIETY OF CAMPUS ORGANIZATIONS, CLUBS AND LEADERSHIP OPPORTUNITIES PROVIDE STUDENTS WITH MANY AVENUES FOR PERSONAL, VOCATIONAL AND SOCIAL GROWTH. THE ATHLETICS DEPARTEMENT OFFERS 22 MEN'S AND WOMEN'S PROGRAMS CONSISTENT WITH THE MISSION STATEMENT OF THE COLLEGE AND THE NCAA DIVISION III PHILOSOPHY. THERE WERE 400 UNDUPLICATED STUDENT PARTICIPANTS IN THESE PROGRAMS. ALL STUDENTS MAY PARTICIPATE IN A WIDE VARIETY OF INTRAMURAL ACTIVITIES AS WELL AS GENERAL USE OF THE COLLEGE'S RECREATIONAL FACILITY, THE BURNS COMMONS WELLNESS CENTER. 7515509 0 7883098 AUXILIARY SERVICES: CSS OFFERS ITS STUDENTS HOUSING, FOOD AND HEALTH SERVICES.HOUSING CONSISTS OF A RESIDENCE HALL AND SUITES AND SEVEN APARTMENT COMPLEXES WITH A CAPACITY OF 856 BEDS. OVER HALF OF THE COLLEGE'S FULL-TIME UNDERGRADUATE TRADITIONAL AGED STUDENTS RESIDE ON CAMPUS. FOR, 2022-23, OCCUPANCY WAS 702 AND 670 STUDENTS FOR FALL AND SPRING SEMESTERS, RESPECTIVELY. ST. SCHOLASTICA UTILIZES ARAMARK CAMPUS DINING TO PROVIDE QUALITY NUTRITIOUS FOODS AT MULTIPLE CAMPUS LOCATIONS. TOGETHER WE ARE COMMITTED TO SUSTAINABLE PRACTICES AND SUPPORTING STUDENT'S HEALTH WELLBEING. ALL STUDENT RESIDING IN THE RESIDENCE HALL ARE REQUIRED TO PURCHASE A MEAL PLAN. OVER 40% OF TRADITIONAL AGRED STUDENTS RESIDE ON CAMPUS. OPTIONAL MEAL PLANS ARE AVAILABLE FOR OTHER RESIDENTIAL COMMUTER STUDENTS. FOR 2022-23, 418 AND 388 STUDENTS OBTAINED MEAL PLANS FOR FALL AND SPRING SEMESTERS, RESPECTIVELY. THE PHYSICAL AND EMOTIONAL WELL-BEING OF ALL STUDENTS IS ESSENTIAL FOR ACADEMIC SUCCESS. STUDENT HEALTH SERVICES PROVIDES ONSITE ACCESS TO MEDICAL PROFESSIONALS. OUR PROFESSIONAL STAFF OFFERS STUDENT CONFIDENTIAL SERVICES IN TREATING PHYSICAL AND MENTAL HEALTH CONCERNS THAT COMMONLY OCCUR WITHIN THE COLLEGE POPULATION. A CAMPUS CONVENIENCE STORE SERVES STUDENTS, FACULTY, STAFF, ALUMNI AND MEMBERS OF THE SURROUNDING COMMUNITY WITH A SELECTION OF COLLEGIATE CLOTHING, GIFTS AND GENERAL MERCHANDISE. 2562758 46399 1289029 OTHER PROGRAM SERVICES INCLUDE ACTIVITIES FROM PERFORMING ARTS, MISCELLANEOUS EDUCATION-RELATED FEES, AND OTHER EDUCATIONAL SERVICES. 2562758 46399 1289029 102873361 1 1 0 1 0 0 1 1 0 1 1 0 0 0 1 1 1 0 1 1 1 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 4822 0 1 1310 1 1 1 1 CJ 0 0 0 0 0 0 0 0 0 0 X 27 26 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MN CA X X JILL LARSON 2187236009 1200 KENWOOD AVE DULUTH MN 558114199 BARBARA MCDONALD PRESIDENT 40.00 X X 364998 0 36175 DEBORAH A AMBERG TRUSTEE, CHAIR 1.00 X X 0 0 0 SISTER DANILE LYNCH TRUSTEE, TREASURER 1.00 X X 0 0 0 JENNIFER ALASPA TRUSTEE 1.00 X 0 0 0 MARIANNE MESICH ALLEN TRUSTEE 1.00 X 0 0 0 LARRY ANDERSON TRUSTEE 1.00 X 0 0 0 STEVE BURGESS TRUSTEE 1.00 X 0 0 0 GABRIELLA CALDECOTT TRUSTEE 1.00 X 0 0 0 ED CRAWFORD TRUSTEE 1.00 X 0 0 0 CRAIG FELLMAN TRUSTEE 1.00 X 0 0 0 DAVID HERMAN TRUSTEE 1.00 X 0 0 0 SISTER GRETCHEN JOHNSTON TRUSTEE 1.00 X 0 0 0 HEIDI JOHNSON TRUSTEE 1.00 X 0 0 0 STEPHEN KENT TRUSTEE 1.00 X 0 0 0 MARK LAMBERT TRUSTEE 1.00 X 0 0 0 FRED LEWIS TRUSTEE 1.00 X 0 0 0 SISTER PAULINE MICKE TRUSTEE 1.00 X 0 0 0 EMMA MISCHKE TRUSTEE 1.00 X 0 0 0 SISTER BEVERLY RAWAY TRUSTEE 1.00 X 0 0 0 CONCETTA RENDA TRUSTEE 1.00 X 0 0 0 SUE ROSS TRUSTEE 1.00 X 0 0 0 SISTER DONNA SCHROEDER TRUSTEE 1.00 X 0 0 0 DOUGLAS SCHUR TRUSTEE 1.00 X 0 0 0 DAVID SPARBY TRUSTEE 1.00 X 0 0 0 MICHELLE STENDER TRUSTEE 1.00 X 0 0 0 JOHN STRANGE TRUSTEE 1.00 X 0 0 0 TOM WEDIGE TRUSTEE 1.00 X 0 0 0 RYAN SANDEFER VP OF ACADEMIC AFFAIRS 40.00 X 158720 0 43849 JILL LARSON CHIEF FINANCIAL OFFICER 40.00 X 129896 0 6507 RICK REVOIR DEAN OF STRATEGIC DEVELOPMENT 40.00 X 141549 0 7147 DIANE VERTIN CHIEF OPERATING OFFICER 40.00 X 167751 0 20072 CHRIS MUELLER VP OF COLLEGE ADVANCEMENT 40.00 X 154384 0 72113 SHERYL SANDAHL DEAN OF NURSING 40.00 X 154282 0 23066 STEVE LYONS VP OF STUDENT AFFAIRS 40.00 X 147101 0 34488 1418681 0 243417 39 0 1 0 ARAMARK EDUCATIONAL SERVICES LLC BANK OF AMERICA ARAMARK HIGHER EDUC DALLAS TX 752840706 FOOD SERVICE 2295800 CDW GOVERNMENT INC 75 REMITTANCE DR STE 1515 CHICAGO IL 606751515 TECHNOLOGY SOLUTIONS BUSINESS 1082253 U S DEPT OF EDUCATION NATIONAL PAYMENT CENTER PO BOX 4142 GREENVILLE TX 754034142 FINANCIAL SERVICES 427191 ELLUCIAN COMPANY LP 14083 COLLECTIONS CTR DR CHICAGO IL 60693 TECHNICAL SUPPORT 415107 PREMIER COMPANIES INC 1120 GARFIELD AVE PO BOX 161662 DULUTH MN 55816 SNOW REMOVAL SERVICES 333000 9 5808192 3531942 475044 9340134 TUITION/FEES 611310 82835028 82835028 AUXILIARY ENTERPRISES 611310 7883098 7883098 OTHER PROGRAM SERVICE 611310 820351 820351 SALES/EDU ACTIVITIES - 541900 410343 410343 PARKING 812930 257979 257979 87303 53097 34206 92294102 2802197 2802197 35431617 1329647 30447121 1391339 4984496 -61692 4922804 4922804 ALL OTHER REVENUE 900099 100435 100435 BURNS WELLNESS CENTER 713940 26276 26276 126711 109485948 92360331 60482 7725001 518871 518871 36489332 36489332 1302087 1302087 752859 353187 299193 100479 37666836 32609237 4142914 914685 1445780 1251652 159019 35109 4506783 3901648 495694 109441 2894659 2505987 318379 70293 580367 580367 56142 56142 101589 101589 120906 120906 81761 81761 169152 169152 4531071 3922675 498365 110031 1193218 1033002 131240 28976 1209821 1047376 133066 29379 1570671 1359773 172756 38142 22667 19624 2493 550 2329358 2016591 256202 56565 1984019 1717621 218219 48179 190221 164680 20922 4619 1862149 1862149 4680310 4680310 514587 445492 56599 12496 OTHER SUPPLIES 3412439 2954244 375329 82866 ATHLETICS/EC ACTIVITIES 1013869 877735 111514 24620 MEMBERSHIP DUES 372832 322771 41007 9054 RECRUITMENT EXPENSES 114223 98886 12563 2774 1651104 1418431 190594 42079 113339683 102873361 8664224 1802098 4574979 1615487 11401955 21756294 3695863 3024724 2965823 2815686 26744 17549 66272 81633 1585433 1105086 157086588 69532828 85059033 87553760 95955123 88437972 208901 63951 2056634 1718904 34687 304425 686922 692401 208318369 209187872 7291054 9522498 2665685 2242675 6646601 5984738 47320047 45614698 3228939 3822220 1463784 1367764 68616110 68554593 X 99556890 95978783 40145369 44654496 139702259 140633279 208318369 209187872 X -3853735 4742858 41897 X X 0 1 X 1 1 1 X 8096607 12477269 15794616 19374579 9340135 65083206 8096607 12477269 15794616 19374579 9340135 65083206 435959 64647247 2445843 2719570 1845775 2174677 2802197 11988062 1075771 1389434 509182 2974387 80045655 498836159 0.80760 0.80590 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2018 AMOUNT: $ 1,075,771. 2019 AMOUNT: $ 1,389,434. 2020 AMOUNT: $ 509,182. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 1 1 0 1 1 0 1 2863 1 1 120906 123769 0 PART II-B, LINE 1: LOBBYING ACTIVITIES PERFORMED BY THE COLLEGE PRESIDENT, DEAN OF THE SCHOOL OF NURSING AND COLLEGE ADVANCEMENT ARE LIMITED TO PROCURING FUNDING RELATING TO OUR STUDENT FINANCIAL AID AND SUPPORT FOR FEDERAL AND STATE GRANTS AND INITIATIVES RELATING TO OUR ACADEMIC PURPOSE AND MISSION. LOBBYING ACTIVITIES INCLUDE WRITING LETTERS TO AND HOLDING MEETINGS WITH GOVERNMENT OFFICIALS. THE COLLEGE OF ST. SCHOLASTICA, INC. IS A MEMBER OF THE MINNESOTA PRIVATE COLLEGE COUNCIL (MPCC), A 501(C)4 ORGANIZATION. MPCC PROVIDES NONPARTISAN AND NON-ELECTORAL ADVOCACY FOR PUBLIC POLICY THAT MEETS STUDENTS' NEEDS AND ADVANCES THE INTERESTS OF PRIVATE HIGHER EDUCATION. MPCC DIVIDED ITS EXPENSES, 81.77% MAY HAVE RELATED TO LOBBYING ACTIVITIES IN 2023. DUES PAID BY THE COLLEGE TO MPCC WERE ALLOCATED USING THEIR ALLOCATION. SIMILARLY 7% OF NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES (NAICU) DUES WERE ALLOCATED TO LOBBYING. X 1 1.55 0 0 0 1 0 0.00 0 39300 118510 X 0 94079260 1148001 12233743 815400 4269813 169152 102206639 113467414 448090 -15602432 725800 3337659 170353 94079260 88402487 1387466 27481727 3804266 113467414 90027758 375964 1107973 613200 2387365 108643 88402487 87653324 397889 4938191 563320 2316130 82196 90027758 0.61000 0.22000 0.17000 0 0 5330921 5330921 127422086 54182614 73239472 562481 195133 367348 19472065 14923054 4549011 4299035 232027 4067008 87553760 ASSET RETIREMENT OBLIGATION 951012 DEPOSIT ACCOUNTS 339140 ANNUITIES PAYABLE 77612 1367764 X 76780321 4742858 41897 4784755 71995566 169152 37321230 37490382 109485948 75849301 61492 61492 75787809 169152 37382722 37551874 113339683 PART II, LINE 9: THERE ARE NO REVENUES ASSOCIATED WITH THIS EASEMENT. EXPENSES FOR MONITORING FLOW THROUGH THE COLLEGE'S OPERATION & MAINTENANCE ACCOUNT. LAND FALLING UNDER THE EASEMENT IS INCLUDED UNDER "LAND" IN THE COLLEGE'S BALANCE SHEET. THERE IS NO FOOTNOTE RELATING TO THE EASEMENT IN THE COLLEGE'S FINANCIAL STATEMENTS. PART III, LINE 4: THE COLLEGE'S COLLECTION (ART) CONSISTS PRIMARILY OF PICTURES AND STATUES REFLECTING OUR BENEDICTINE HERITAGE; ARTWORK CONTRIBUTES TO THIS HERITAGE VIA PUBLIC DISPLAY IN CAMPUS BUILDINGS. PART V, LINE 4: INCOME FROM ENDOWMENT FUNDS ARE USED (PER THE COLLEGE'S SPENDING POLICY AS DETERMINED BY THE COLLEGE'S INVESTMENT COMMITTEE) FOR STUDENT SCHOLARSHIPS AND DEPARTMENTAL EXPENDITURES. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE COLLEGE IS EXEMPT FROM FEDERAL INCOME TAXES 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 COLLEGE FOLLOWS ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD 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. THE IMPLEMENTATION OF THIS STANDARD HAD NO IMPACT ON THE COLLEGE'S FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADJUSTMENT IN ACTUARIAL LIABILITY FOR ANNUITIES PAYABLE 41,897. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAIN/LOSS ON DISPOSAL OF FIXED ASSETS -61,492. TUITION DISCOUNTS 37,382,722. PART XII, LINE 2D - OTHER ADJUSTMENTS: GAIN/LOSS ON DISPOSAL OF FIXED ASSETS 61,492. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS 37,382,722. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE COLLEGE FOLLOWS A NONDISCRIMINATION POLICY REGARDING ALL PROGRAMS. ENROLLMENT OF STUDENTS IS WITHOUT DISCRIMINATION AS TO RACE, COLOR, GENDER, NATIONAL ORIGIN, AND SEXUAL ORIENTATION AND IS PUBLISHED IN THE COLLEGE'S CATALOG, WEBSITE HOMEPAGE, AND RECRUITING INFORMATION. RECRUITMENT PROCEDURES ARE DESIGNED AND CARRIED OUT TO REACH ALL RACIAL SEGMENTS IN THE GEOGRAPHICAL AREA SERVED (PRIMARILY UPPER U.S. MIDWEST). SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES FINANCIAL ASSISTANCE FROM THE U.S. GOVERNMENT IN CONNECTION WITH VARIOUS PROGRAMS SUCH AS THE FEDERAL NURSING LOAN PROGRAM, FEDERAL COLLEGE WORK-STUDY PROGRAM, AND SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAM. STUDENTS ATTENDING THE COLLEGE ALSO RECEIVE FINANCIAL ASSISTANCE FROM THE STATE OF MINNESOTA. THE COLLEGE ALSO RECEIVES FEDERAL AND STATE ASSISTANCE FOR GRANT RELATED PROGRAMS. 1 NORTH AMERICA 0 5 PROGRAM SERVICES INTERNATIONAL STUDENT RECRUITMENT, STUDY ABROAD 43551 EUROPE (INCLUDING ICELAND & GREENLAND) 0 4 PROGRAM SERVICES INTERNATIONAL STUDENT RECRUITMENT, STUDY ABROAD 158492 EAST ASIA AND THE PACIFIC 0 3 PROGRAM SERVICES INTERNATIONAL STUDENT RECRUITMENT, STUDY ABROAD 116682 CENTRAL AMERICA AND THE CARIBBEAN 0 0 SCHOLARSHIPS N/A 143541 EAST ASIA AND THE PACIFIC 0 0 SCHOLARSHIPS N/A 52126 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 SCHOLARSHIPS N/A 298627 MIDDLE EAST AND NORTH AFRICA 0 0 SCHOLARSHIPS N/A 69752 NORTH AMERICA 0 0 SCHOLARSHIPS N/A 152449 RUSSIA AND NEIGHBORING STATES 0 0 SCHOLARSHIPS N/A 54686 SOUTH AMERICA 0 0 SCHOLARSHIPS N/A 128569 SUB-SAHARAN AFRICA 0 0 SCHOLARSHIPS N/A 402337 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS N/A 2979 0 12 0 0 0 12 1035220 588571 1623791 SCHOLARSHIPS CENTRAL AMERICA AND THE CARIBBEAN 6 143541 APPLIED TO STUDENT ACCOUNT N/A N/A SCHOLARSHIPS EAST ASIA AND THE PACIFIC 2 52126 APPLIED TO STUDENT ACCOUNT N/A N/A SCHOLARSHIPS EUROPE (INCLUDING ICELAND & GREENLAND) 10 298627 APPLIED TO STUDENT ACCOUNT N/A N/A SCHOLARSHIPS MIDDLE EAST AND NORTH AFRICA 2 69752 APPLIED TO STUDENT ACCOUNT N/A N/A SCHOLARSHIPS NORTH AMERICA 6 152449 APPLIED TO STUDENT ACCOUNT N/A N/A SCHOLARSHIPS RUSSIA AND NEIGHBORING STATES 2 54686 APPLIED TO STUDENT ACCOUNT N/A N/A SCHOLARSHIPS SOUTH AMERICA 4 128569 APPLIED TO STUDENT ACCOUNT N/A N/A SCHOLARSHIPS SUB-SAHARAN AFRICA 14 402337 APPLIED TO STUDENT ACCOUNT N/A N/A 0 0 0 0 0 0 PART I, LINE 3: ACCRUAL PART III ACCOUNTING METHOD: X X X X X X 1 GONSER GERBER LLP 1776 LEGACY CIRCULE SUITE 100 NAPERVILLE IL 60563 CONSULTING-MARKET STUDY 0 59583 59583 0 RUFFALO NOEL LEVITZ 1025 KIRKWOOD PKWY SW CEDAR RAPIDS IL 52404 DISTRIBUTION OF EMAILS AND MAIL 0 22178 22178 0 81761 81761 AL AK AZ AR CA CO CT DC DE FL GA HI ID IL IN IA KS LA ME MA MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR RI SC SD TN TX UT VT WA WI WY 1 ALLINA HEALTH PO BOX 1583 MINNEAPOLIS MN 55540 363261413 501(C)(3) 21406 0 N/A N/A SEE PART IV AMP GROUP LLC 324 WEST SUPERIOR STREET STE 620 DULUTH MN 55803 814721289 501(C)(3) 5286 0 N/A N/A SEE PART IV CENTRACARE CLINIC 1200 SIXTH AVE N ST CLOUD MN 56303 411806657 501(C)(3) 62865 0 N/A N/A SEE PART IV DEER RIVER HEALTHCARE CENTER 115 10TH AVE NE DEER RIVER MN 56636 410844574 501(C)(3) 11091 0 N/A N/A SEE PART IV ESSENTIA HEALTH 502 EAST 2ND STREET DULUTH MN 55805 410883623 501(C)(3) 136125 0 N/A N/A SEE PART IV FAIRVIEW UNIVERSITY MEDICAL CENTER 400 STINSON BOULEVARD NE MINNEAPOLIS MN 55413 410991680 501(C)(3) 54685 0 N/A N/A SEE PART IV GRAND RAPIDS MEDICAL ASSOCS PA 355 RIVER RD GRAND RAPIDS MN 55744 411865874 501(C)(3) 12516 0 N/A N/A SEE PART IV HUMAN DEVELOPMENT CENTER 1401 EAST 1ST STREET DULUTH MN 55805 410777937 501(C)(3) 48798 0 N/A N/A SEE PART IV LAKEWOOD HEALTH SYSTEM 49725 CTY 83 STAPLES MN 56479 411842965 501(C)(3) 11042 0 N/A N/A SEE PART IV MERCY HOSPITAL 2925 CHICAGO AVENUE MR 10835 MINNEAPOLIS MN 55407 363261413 501(C)(3) 6220 0 N/A N/A SEE PART IV NORTHFIELD HOSPITAL 2000 NORTH AVENUE NORTHFIELD MN 55057 416007241 501(C)(3) 5872 0 N/A N/A SEE PART IV NYSTROM & ASSOCIATES LTD 1900 SILVER LAKE RD NEW BRIGHTON MN 55112 411700376 501(C)(3) 13393 0 N/A N/A SEE PART IV OLIVIA HOSPITAL & CLINIC 100 HEALTHY WAY OLIVIA MN 56277 844261122 501(C)(3) 7199 0 N/A N/A SEE PART IV PARK NICOLLET CLINIC 5050 EXCELSIOR BLVD ST LOUIS PARK MN 55416 410834920 501(C)(3) 13409 0 N/A N/A SEE PART IV RANGE REGIONAL HEALTH SERVICES 1700 UNIVERSITY AVENUE WEST ST PAUL MN 55104 411293970 501(C)(3) 51558 0 N/A N/A SEE PART IV ST CLOUD HOSPITAL 1406 SIXTH AVE N ST CLOUD MN 56303 410695596 501(C)(3) 21133 0 N/A N/A SEE PART IV 16 0 COLLEGE FUNDED INSTITUTIONAL AID TO STUDENTS 1632 33557173 N/A N/A ENDOWED SCHOLARSHIPS TO STUDENTS 265 815400 N/A N/A FEDERAL GRANTS & SCHOLARSHIPS 264 960610 N/A N/A STATE GRANTS & SCHOLARSHIPTS 28 152292 N/A N/A PRIVATE SCHOLARSHIPS 355 595160 N/A N/A FEDERAL SCHOLARSHIP ALLOWANCE PROGRAMS 257 408697 N/A N/A PART I, LINE 2: ALL GRANT ACTIVITY IS REQUIRED TO MEET THE SPECIFIC STANDARDS AND STIPULATIONS OF THE GRANTOR AND OPERATE WITHIN THE ORGANIZATION'S POLICIES AND PROCEDURES. GRANT REVENUE AND EXPENDITURES ARE MONITORED AND FUNDS ARE DRAWN DOWN ON A MONTHLY BASIS. INTERNAL REPORTS AND AWARE LEVELS ARE REVIEWED PRIOR TO EACH DRAW TO DETERMINE IF CASH SHOULD BE DRAWN FOR INDIVIDUAL GRANTS. FINALLY, THE COLLEGE UNDERGOES AN ANNUAL AUDIT OF ITS FEDERAL AWARDS UNDER THE GUIDELINES OF THE UNIFORM GRANT GUIDANCE. SCHEDULE I, PART II, COLUMN (H): FUNDS RECEIVED FROM THE MINNESOTA DEPARTMENT OF HEALTH FROM LEGISLATION THAT CREATED THE MERC TRUST FUND (PMAP/PGAMC DISTRIBUTION) THAT PROVIDES REMUNERATION FOR THOSE FACILITIES THAT SERVE AS CLINICAL TRAINING SITES FOR THE COLLEGE'S NURSE PRACTITIONER AND CLINICAL NURSE SPECIALIST STUDENTS DURING THE 2022-2023 ACADEMIC YEAR. THE AMOUNTS PAID FROM THE FUNDS RECEIVED FROM THE MERC LEGISLATION TO EACH ORGANIZATION LISTED IN PART II IS BASED ROUGHLY ON THE NUMBER OF STUDENTS THEY HAD AND THE LENGTH OF TIME THEY SPENT AT EACH RESPECTIVE FACILITY. TRAINING SITES MUST ALSO HAVE A CURRENT ACTIVE MEDICAL ASSISTANCE ENROLLMENT STATUS IN MINNESOTA. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 BARBARA MCDONALD PRESIDENT 345596 0 0 0 19402 0 27077 0 9098 0 401173 0 0 0 CHRIS MUELLER VP OF COLLEGE ADVANCEMENT 141987 0 0 0 12397 0 19206 0 52907 0 226497 0 0 0 RYAN SANDEFER VP OF ACADEMIC AFFAIRS 146246 0 0 0 12474 0 19292 0 24557 0 202569 0 0 0 DIANE VERTIN CHIEF OPERATING OFFICER 150823 0 0 0 16928 0 19246 0 826 0 187823 0 0 0 STEVE LYONS VP OF STUDENT AFFAIRS 134616 0 0 0 12485 0 18426 0 16062 0 181589 0 0 0 SHERYL SANDAHL DEAN OF NURSING 142095 0 0 0 12187 0 6409 0 16657 0 177348 0 0 0 PART I, LINE 1A IN 2023, PRESIDENT BARBARA MCDONALD RECEIVED THE FOLLOWING BENEFITS WHICH WERE INCLUDED IN HER TAXABLE COMPENSATION: - HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE - $8,040 - HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES - $3,660 PART I, LINE 1B THE COLLEGE ESTABLISHED A WRITTEN POLICY REGARDING PAYMENT AND REIMBURSEMENT OF EXPENSES IN 2019. THERE IS A GENERAL UNDERSTANDING THAT FIRST-CLASS TRAVEL AND TRAVEL FOR COMPANIONS (NOT BONA FIDE BUSINESS PURPOSE) ARE NOT ALLOWED BY THE COLLEGE. ALL EMPLOYEES MUST SUBMIT TRAVEL/REIMBURSEMENT REPORTS WHEN TRAVELING FOR THE COLLEGE - THESE ARE REVIEWED BY APPROPRIATE SCHOOL OFFICIALS FOR ACCURACY AND APPROPRIATE CHARGES. IN THE INSTANCES THE COLLEGE CHECKED ABOVE ON LINE 1A, SUCH ITEMS ARE "EXCEPTIONS" GRANTED AS PROVIDED IN THE INDIVIDUAL EMPLOYEE CONTRACTS. ALL OTHER EMPLOYEES WITHOUT THESE GRANTED PROVISIONS AS SPECIFIED IN A CONTRACT ARE SUBJECT TO THE WRITTEN POLICY ESTABLISHED BY THE COLLEGE IN 2019. A MN HIGHER EDUCATION FACILITIES AUHTORITY 410988525 60416HYU2 2012-10-17 9644673 REFUNDING SERIES 5R 0 0 0 B MN HIGHER EDUCATION FACILIITES AUTHORITY 410988525 60416JCX6 2019-09-05 32463903 REFUNDING SERIES 6S, 7H & 7J 0 0 0 C DULUTH ECONOMIC DEVELOPMENT AUTHORITY 416005105 2015-08-17 10000000 HEALTH SCIENCES BUILDING (BLUESTONE) 0 0 0 D DULUTH ECONOMIC DEVELOPMENT AUTHORITY 416005105 2016-05-05 6600000 HEALTH SCIENCES BUILDING (BLUESTONE) 0 0 0 A 4000000 9644673 849504 138068 8657101 2012 1 0 1 1 B 2865000 32463903 300661 32163242 2019 1 0 1 1 C 2366516 10000000 582098 200000 8522342 695560 2017 0 0 1 1 D 1663234 6600000 384185 132000 5624746 459069 2017 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 C 0 0 1 0 0 0 0 0 1 D 0 0 1 0 0 0 0 0 1 A 1 B 1 C 1 D 1 SCH K, PART I DURING FISCAL 2019-20, THE COLLEGE ASSUMED THE ASSETS AND LIABILITIES OF THE HEALTH SCIENCES EDUCATION FACILITY CORPORATION FROM WHICH IT HAD BEEN LEASING A BUILDING FOR ITS HEALTH SCIENCES PROGRAMS. THE ASSUMPTION OF THE LIABILITIES INCLUDED THE TWO DULUTH ECONOMIC DEVELOPMENT AUTHORITY BOND ISSUES THAT ARE INCLUDED IN SCHEDULE K, WITH THEIR ORIGINAL ISSUE DATES OF 8/17/15 AND 5/5/16, RESPECTIVELY. DR BARBARA MCDONALD OFFICER-PRESIDENT HOUSE LOAN-DOWNPAYMENT X 50000 17549 0 1 1 17549 X 54 39300 APPRAISAL X 4729 435744 STOCK MARKET QUOTES 0 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE HAS A TWOFOLD PURPOSE: 1) IT SERVES AT THE PLEASURE OF THE BOARD AS ITS AGENT IN HELPING THE PRESIDENT TO ADDRESS BUSINESS MATTERS BETWEEN REGULAR BOARD MEETINGS; AND 2) IT ASSISTS THE CHAIRPERSON AND THE PRESIDENT IN THEIR JOINT RESPONSIBILITY TO HELP THE BOARD TO FUNCTION EFFECTIVELY AND EFFICIENTLY BY SUGGESTING BOARD MEETING AGENDA ITEMS AND PERIODICALLY ASSESSING THE QUALITY OF COMMITTEE WORK. THE COMMITTEE HAS AUTHORITY TO ACT FOR THE BOARD OF TRUSTEES ON ALL MATTERS EXCEPT THE FOLLOWING, WHICH SHALL BE RESERVED FOR THE BOARD: PRESIDENTIAL SELECTION AND TERMINATION; TRUSTEE AND BOARD OFFICER SELECTION; CHANGES IN INSTITUTIONAL MISSION AND PURPOSES; CHANGES TO THE BYLAWS, CHARTER, OR ARTICLES OF INCORPORATION; INCURRING OF CORPORATE INDEBTEDNESS IN EXCESS OF $100,000; SALE OF COLLEGE ASSETS OR TANGIBLE PROPERTY VALUED GREATER THAN $250,000; ADOPTION OF THE ANNUAL BUDGET; AND CONFERRAL OF DEGREES. IN ADDITION TO ITS AUTHORITY TO TAKE ACTION ON BUSINESS MATTERS WHICH CANNOT BE DEFERRED UNTIL THE BOARD'S NEXT SCHEDULED MEETING, THE EXECUTIVE COMMITTEE OVERSEES THE WORK OF BOARD COMMITTEES, THE COLLEGE'S PLANNING PROCESS OR PROGRESS ON PLANNING GOALS, THE BOARD'S RESPONSIBILITY TO SUPPORT THE PRESIDENT AND ASSESS HIS OR HER PERFORMANCE, AND REVIEW ANNUALLY THE PRESIDENT'S COMPENSATION AND CONDITIONS OF EMPLOYMENT. FORM 990, PART VI, SECTION A, LINE 7A THE PRESIDENCY OF THE BENEDICTINE SISTERS BENEVOLENT ASSOCIATION AND THE PRESIDENT OF THE COLLEGE'S ALUMNI ASSOCIATION ARE VOTING MEMBERS OF THE BOARD OF TRUSTEES AND ARE ELECTED THROUGH THEIR RESPECTIVE ASSOCIATIONS. FORM 990, PART VI, SECTION A, LINE 7B AS SPONSOR OF THE COLLEGE, THE BENEDICTINE SISTERS BENEVOLENT ASSOCIATION HOLDS CERTAIN RESERVED POWERS, WHICH ARE EXERCISED BY ITS BOARD OF DIRECTORS. THE BENEDICTINE SISTERS BENEVOLENT ASSOCIATION RESERVES THE POWER TO WITHHOLD APPROVAL OF ANY ACTION OF THE BOARD OF TRUSTEES OF THE COLLEGE WHICH MAY, INTENTIONALLY OR UNINTENTIONALLY, CHANGE THE MISSION OR MISSION STATEMENT OF THE COLLEGE, ALTER THE REAL ESTATE HOLDINGS OF THE COLLEGE OR THOSE LANDS OR BUILDINGS LEASED TO THE COLLEGE BY THE BENEDICTINE SISTERS, CHANGE THE PROVISION IN ARTICLE IV, SECTION 1 WHICH REQUIRES UP TO 25%, BUT NOT FEWER THAN FOUR OF THE VOTING TRUSTEES TO BE MEMBERS OF THE BENEDICTINE SISTERS BENEVOLENT ASSOCIATION, OR WHICH MODIFIES ARTICLE XII, SECTION 6 OF THE BYLAWS. THE BENEDICTINE SISTERS BENEVOLENT ASSOCIATION ALSO RESERVES THE POWER TO WITHHOLD APPROVAL OF ANY MERGER, CONSOLIDATION OR LIQUIDATION INVOLVING THE COLLEGE. FORM 990, PART VI, SECTION B, LINE 11B THE 2022 FORM 990 WAS PREPARED BY THE COLLEGE'S FINANCE DEPARTMENT STAFF WITH THE COLLEGE'S INDEPENDENT AUDIT FIRM COMPLETING THE RETURN IN ITS PROPER FORMAT. THE FORM 990 WAS THEN REVIEWED FOR ACCURACY AND COMPLIANCE WITH TAX LAW AND FORM INSTRUCTIONS. SUBSEQUENT REVIEW BY THE ASSISTANT DIRECTOR OF FINANCE AND THE LEAD FINANCIAL ANALYST IS CONDUCTED PRIOR TO A DRAFT BEING PROVIDED TO THE COLLEGE'S BOARD OF TRUSTEES AS WELL AS THE COLLEGE'S AUDIT & FINANCE COMMITTEE PRIOR TO FILING WITH THE IRS. THE BOARD OF TRUSTEES, AS A WHOLE, DOES A FINAL APPROVAL FOLLOWING THE ACTIONS OF THE AUDIT & FINANCE COMMITTEE AT THE NEXT SCHEDULED MEETING. FORM 990, PART VI, SECTION B, LINE 12C ALL TRUSTEES ARE REQUIRED TO DISCLOSE TO THE BOARD ANY POSSIBLE CONFLICT OF INTEREST AT THE EARLIEST PRACTICAL TIME. TRUSTEES MAY NOT VOTE ON ANY MATTER UNDER CONSIDERATION AT A BOARD OR COMMITTEE MEETING, IN WHICH HE OR SHE HAS A CONFLICT OF INTEREST. THE MINUTES OF EACH MEETING REFLECT THAT A DISCLOSURE WAS MADE AND THE TRUSTEE HAVING A CONFLICT OF INTEREST ABSTAINED FROM VOTING. ANY TRUSTEE WHO IS UNCERTAIN WHETHER A CONFLICT OF INTEREST MAY EXIST IN ANY MATTER MAY REQUEST THE BOARD OR COMMITTEE TO RESOLVE THE QUESTION BY MAJORITY VOTE. EMPLOYEES SHOULD AVOID ANY SITUATION WHICH COULD BE CONSTRUED AS A CONFLICT OF INTEREST. VIOLATIONS ARE REPORTED TO THE EMPLOYEE'S SUPERVISOR, DEPARTMENT VICE PRESIDENT OR DIRECTOR OF HUMAN RESOURCES. ALLEGATIONS ARE INVESTIGATED FAIRLY AND THOROUGHLY. IF CONFIRMED BY EMPLOYEE OR INVESTIGATION DISCIPLINARY ACTIONS MAY RESULT. FORM 990, PART VI, SECTION B, LINE 15 RECRUITMENT AND RETENTION OF A WELL-QUALIFIED INDIVIDUAL INTO THE LEADERSHIP ROLE OF PRESIDENT IS VITAL TO THE SUCCESS AND GROWTH OF THE COLLEGE. TO SUPPORT THESE EFFORTS, THE COLLEGE HAS CREATED A METHODOLOGY TO DETERMINE A COMPETITIVE WAGE STRUCTURE FOR THIS POSITION. THE PRIMARY SOURCE FOR SALARY DATA ARE OUTSIDE SURVEYS USED FOR BENCHMARKING. DATA IS COLLECTED ON A VARIETY OF FACTORS THAT ENABLE THE COLLEGE TO CREATE A COMPARATIVE GROUP OF COLLEGES THAT MOST RESEMBLE ST. SCHOLASTICA. SPECIFIC WAGE DATA IS PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES BY THE VICE PRESIDENT FOR HUMAN RESOURCES IN THE FALL OF EACH YEAR. THIS COMMITTEE REVIEWS THE PRESIDENT'S PERFORMANCE OVER THE PREVIOUS FISCAL YEAR AND PREPARES A SALARY RECOMMENDATION FOR FULL BOARD APPROVAL AT ITS ANNUAL OCTOBER MEETING. THE PRESIDENT'S NEW WAGE GOES INTO EFFECT THE FOLLOWING JANUARY 1. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. RECRUITMENT AND RETENTION OF WELL QUALIFIED INDIVIDUALS INTO THE LEADERSHIP ROLES OF VICE PRESIDENT/OTHER KEY EMPLOYEES ARE VITAL TO THE SUCCESS AND GROWTH OF THE COLLEGE. TO SUPPORT THESE EFFORTS, THE COLLEGE HAS CREATED A METHODOLOGY TO DETERMINE COMPETITIVE WAGE STRUCTURES FOR THESE POSITIONS. THE PRIMARY SOURCE FOR SALARY DATA ARE EXTERNAL SURVEYS SUCH AS THE ANNUAL CUPA ADMINISTRATION COMPENSATION SALARY SURVEY. DATA IS COLLECTED ON A VARIETY OF FACTORS THAT ENABLE THE COLLEGE TO CREATE A COMPARATOR GROUP OF COLLEGES THAT MOST RESEMBLE ST. SCHOLASTICA. EACH VICE PRESIDENT TITLE IS EVALUATED SEPARATELY AND THE MEDIAN OF THE RESULTING RANGE BECOMES THE MIDPOINT OR TARGET WAGE FOR THAT JOB. IN ORDER TO MAINTAIN INTERNAL EQUITY, THIS SAME COMPARATOR GROUP IS USED TO CREATE SALARY RANGES FOR ALL VICE PRESIDENT POSITIONS. ALTHOUGH CUPA IS THE PRIMARY SOURCE FOR SALARY DATA, THE COLLEGE ALSO CHECKS THE CPI AND OTHER WAGE RELATED DATA ON AN ANNUAL BASIS TO ENSURE WAGE STRUCTURES ARE BUILT ON SOUND ECONOMIC PRINCIPLES AND REFLECT CURRENT COMPENSATION TRENDS. THIS PROCESS WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. ADDITIONALLY, THE COLLEGE'S CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE COLLEGE'S WEBSITE. FORM 990, PART XI, LINE 9: ADJUSTMENT IN ACTUARIAL LIABILITY FOR ANNUITIES PAYABLE 41,897. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.