2024-12-10T13:04:49-06:00 2024-05-31 390859910 BAKER TILLY ADVISORY GROUP LP 225 SOUTH 6TH STREET SUITE 2300 MINNEAPOLIS MN 55402 990 2023-06-01 470376551 MIDLAND UNIVERSITY MIDL 4027215480 900 NORTH CLARKSON STREET FREMONT NE 68025 JOSEPH HARNISCH CFO 4027215480 2024-11-12 1 1 KAREN A GRIES P00078514 6128764500 2024-11-12 2023 2024-10-15 13:58:12Z JOSEPH HARNISCH 900 NORTH CLARKSON STREET FREMONT NE 68025 66258258 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. 11 10 825 100 0 0 4299463 6208081 53243628 54228156 977801 1866539 -3774 -1378 58517118 62301398 28413363 29548973 0 0 17946598 16965903 0 0 799504 16814304 16324463 63174265 62839339 -4657147 -537941 72241185 73635881 22021275 20395419 50219910 53240462 MIDLAND UNIVERSITY INSPIRES PEOPLE TO LEARN AND LEAD IN THE WORLD WITH PURPOSE. 0 0 50334908 29548973 47759745 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 2023-204 ENROLLMENT WAS 203 NONTRADITIONAL UNDERGRADUATE STUDENTS, 1130 TRADITIONAL STUDENTS IN THE FALL, 246 NON-TRADITIONAL AND 1050 TRADITIONAL STUDENTS IN THE SPRING, AND 224 GRADUATE STUDENTS IN THE FALL AND 225 GRADUATE STUDENTS IN THE SPRING. 644024 384434 ACADEMIC SUPPORT:ACADEMIC SUPPORT INCLUDES THE LIBRARY, ADMISSIONS, FINANCIAL AID, INFORMATION TECHNOLOGY AND THOSE FUNCTIONS THAT DIRECTLY SUPPORT INSTRUCTION. 5293819 6083977 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. 570 STUDENTS RESIDED IN STUDENT HOUSING DURING FALL 2023 AND 524 STUDENTS DURING SPRING 2024. 56272751 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 91 0 825 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JOSEPH HARNISCH 4029416102 900 NORTH CLARKSON STREET FREMONT NE 68025 JODY HORNER PRESIDENT 40.00 X X 296694 0 17844 AMBER BARTON DIRECTOR 1.00 1.00 X 0 0 0 BRET GREISS DIRECTOR 1.00 1.00 X 0 0 0 BRETT RICHMOND DIRECTOR 1.00 1.00 X 0 0 0 JAMIE WILLIAMS DIRECTOR (TERM. 05/2023) 1.00 1.00 X 0 0 0 MARK FAHELSON DIRECTOR (TERM. 05/2023) 1.00 1.00 X 0 0 0 MARK SHEPARD 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 (TERM. 07/2023) 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 151173 0 15285 JOSEPH HARNISCH CHIEF FINANCIAL OFFICER 40.00 X 127209 0 16881 JEFF JAMROG HEAD FOOTBALL COACH 40.00 X 157156 0 13479 SHANE PERRIEN CHIEF INFORMATION OFFICER 40.00 X 127537 0 13214 JAMIE SIMPSON CHIEF ACADEMIC OFFICER 40.00 X 132582 0 3930 KRISTINA CAMMARANO VP OF STUDENT AFFAIRS 40.00 X 130193 0 3927 BRADY WOUDSTRA ASSOC. VP OF CGPS OPERATIONS 40.00 X 115997 0 16308 1238541 0 100868 14 0 1 0 FRESH IDEAS 1000 W NIFONG BLVD 220 COLUMBIA MO 65203 FOOD SERVICES 1747875 NATIONAL MANAGEMENT PO BOX 1224 LAGRANGE GA 30241 MAINTENANCE & CUSTODIAL SERVICES 1093000 MEDIASPARK 14707 CALIFORNIA ST 3 OMAHA NE 68154 MARKETING SERVICES 810000 NAVIGATOR MOTORCOACHES INC 84605 US HWY 81 NORTH NORFOLK NE 68701 TRANSPORTATION SERVICES 401209 IDEAL IMAGES 13747 F STREET OMAHA NE 68137 APPAREL AND EQUIPMENT 335351 15 22330 1075671 5110080 6208081 TUITION AND FEES 611710 47759745 47759745 AUXILIARY ENTERPRISES 611710 6083977 6083977 EDUCATIONAL ACTIVITIES 611710 55024 55024 MISC. STUDENT PROGRAMS 611710 43317 43317 286093 286093 54228156 457751 457751 2752 2264 488 488 488 5345023 3936235 1408788 1408788 1408788 16495 22330 18361 -1866 -1866 62301398 54228156 0 1865161 29548973 29548973 707658 567994 122671 16993 12388298 9943330 2147490 297478 296232 237768 51351 7113 2699626 2166825 467975 64826 874089 701578 151522 20989 91035 73068 15781 2186 51047 40972 8849 1226 460527 369637 79832 11058 384923 308954 66726 9243 609575 489268 105669 14638 401621 322357 69620 9644 1844941 1480822 319817 44302 4510 3620 782 108 455470 365578 78955 10937 2272523 1824015 393938 54570 551344 442530 95575 13239 ATHLETICS 2384520 1913909 413352 57259 BUILDING AND GROUNDS 1829449 1468387 317132 43930 FOOD SERVICE 1537223 1233835 266475 36913 INSTRUCTION 1184106 950409 205263 28434 2261649 1818922 388309 54418 62839339 56272751 5767084 799504 6666780 5974483 1093819 1396380 1292659 656135 723168 922221 69903932 37636666 33838593 32267266 22358657 26056960 6267509 6362436 72241185 73635881 2994981 2570234 787137 641977 670718 625988 16012560 15316650 64963 0 1490916 1240570 22021275 20395419 X 18281147 17032773 31938763 36207689 50219910 53240462 72241185 73635881 X -537941 3027028 71111 460354 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29257755 400457 4908381 1771024 32795569 30036943 160024 389647 1328859 29257755 32192153 536248 -1517001 1174457 30036943 25577527 182696 7339840 907910 32192153 24638836 214053 1717838 993200 25577527 0.12400 0.87600 0 0 3087177 3087177 136613 55435363 28359738 27212238 11174203 9276928 1897275 70576 70576 32267266 CASH SURRENDER VALUE OF LIFE INSURANCE POLICIES 178829 BENEFICIAL INTEREST IN TRUST 5165130 ACCRUED INTEREST & OTHER ASSETS 275088 RIGHT OF USE ASSET 743389 6362436 ANNUITIES PAYABLE 29870 ASSET RETIREMENT OBLIGATION 467311 CAPITAL LEASE LIABILITY 743389 1240570 X 36191024 3027028 462618 3489646 32701378 51047 29548973 29600020 62301398 33241583 2264 2264 33239319 51047 29548973 29600020 62839339 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, 2024 AND 2023. 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 467,929. DIRECT RENTAL EXPENSES 2,264. ACTUARIAL ADJUSTMENT ON ANNUITIES PAYABLE -7,575. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS & SCHOLARSHIPS 29,548,973. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT RENTAL EXPENSES 2,264. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS & SCHOLARSHIPS 29,548,973. 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 38825 22330 16495 1574 16787 38825 22330 16495 1574 16787 18361 -1866 1 SCHOLARSHIPS AND GRANTS PROVIDED AS FINANCIAL AID TO STUDENTS 1479 29548973 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 0 0 0 0 0 0 0 0 0 JODY HORNER PRESIDENT 288215 0 0 0 8479 0 8859 0 8985 0 314538 0 0 0 JEFF JAMROG HEAD FOOTBALL COACH 147156 0 10000 0 0 0 4563 0 8916 0 170635 0 0 0 JODI BENJAMIN CHIEF OPERATING OFFICER 148673 0 2500 0 0 0 4650 0 10635 0 166458 0 0 0 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 1875000 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 RETURN IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT. ANY CHANGES ARE INCORPORATED INTO THE FILING AND THEN PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS 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 467,929. ACTUARIAL ADJUSTMENT ON ANNUITIES PAYABLE -7,575. 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