COLLEGE OF ST SCHOLASTICA INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: COLLEGE OF ST SCHOLASTICA INC (EIN 41-0698301)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-05-09
IRS object ID: 202511299349303626
Schema version: 2023v6.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-09T14:31:42-05:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	410746749	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CLIFTONLARSONALLEN LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	220 S 6TH STREET SUITE 300	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55402	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	410698301	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COLLEGE OF ST SCHOLASTICA INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	COLL	BusinessNameControlTxt
Phone	8004475444	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1200 KENWOOD AVENUE	AddressLine1Txt
City	DULUTH	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	558114199	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARK KLIEGLE	PersonNm
Person Title	EXECUTIVE DIRECTOR OF FINANCE	PersonTitleTxt
Phone	8004475444	PhoneNum
Signature	2025-05-06	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ANN NEIL	PreparerPersonNm
PTIN	P01817922	PTIN
Phone	6123764500	PhoneNum
Preparation	2025-05-06	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	BARBARA MCDONALD	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1200 KENWOOD AVENUE	AddressLine1Txt
City	DULUTH	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	558114199	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$172,733,630	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.CSS.EDU	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1962	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	PROVIDE INTELLECTUAL AND MORAL PREPARATION FOR RESPONSIBLE LIVING AND MEANINGFUL WORK.	ActivityOrMissionDesc
Voting Members Governing Body	27	VotingMembersGoverningBodyCnt
Voting Members Independent	26	VotingMembersIndependentCnt
Total Employee	1462	TotalEmployeeCnt
Total Volunteers	200	TotalVolunteersCnt
Total Gross UBI	$41,731	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$9,340,134	PYContributionsGrantsAmt
CY Contributions Grants	$10,169,387	CYContributionsGrantsAmt
PY Program Service Revenue	$92,294,102	PYProgramServiceRevenueAmt
CY Program Service Revenue	$92,415,756	CYProgramServiceRevenueAmt
PY Investment Income	$7,725,001	PYInvestmentIncomeAmt
CY Investment Income	$9,747,484	CYInvestmentIncomeAmt
PY Other Revenue	$126,711	PYOtherRevenueAmt
CY Other Revenue	$105,213	CYOtherRevenueAmt
PY Total Revenue	$109,485,948	PYTotalRevenueAmt
CY Total Revenue	$112,437,840	CYTotalRevenueAmt
PY Grants And Similar Paid	$38,310,290	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$38,356,332	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$47,266,917	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$45,126,914	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$81,761	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$43,625	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$1,653,486	CYTotalFundraisingExpenseAmt
PY Other Expenses	$27,680,715	PYOtherExpensesAmt
CY Other Expenses	$24,281,946	CYOtherExpensesAmt
PY Total Expenses	$113,339,683	PYTotalExpensesAmt
CY Total Expenses	$107,808,817	CYTotalExpensesAmt
PY Revenues Less Expenses	-$3,853,735	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$4,629,023	CYRevenuesLessExpensesAmt
Total Assets BOY	$209,187,872	TotalAssetsBOYAmt
Total Assets EOY	$210,673,724	TotalAssetsEOYAmt
Total Liabilities BOY	$68,554,593	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$63,546,812	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$140,633,279	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$147,126,912	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	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.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$68,534,413	ExpenseAmt
Grant	$38,255,317	GrantAmt
Revenue	$82,955,282	RevenueAmt
Desc	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 16 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.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$19,522,271	ExpenseAmt
Grant	$60,450	GrantAmt
Revenue	$354,718	RevenueAmt
Desc	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 TOGETHER 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.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$7,049,835	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$8,133,892	RevenueAmt
Desc	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, 2023-24, OCCUPANCY WAS 717 AND 677 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 2023-24, 389 AND 409 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.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$2,042,827	ExpenseAmt
Grant	$40,565	GrantAmt
Revenue	$1,035,346	RevenueAmt
Desc	OTHER PROGRAM SERVICES INCLUDE ACTIVITIES FROM PERFORMING ARTS, MISCELLANEOUS EDUCATION-RELATED FEES, AND OTHER EDUCATIONAL SERVICES.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$2,042,827	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$40,565	TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue	$1,035,346	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$97,149,346	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	Yes (1)	ConservationEasementsInd
Collections Of Art	Yes (1)	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	Yes (1)	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	Yes (1)	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (1)	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	5128	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	1462	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	Yes (1)	ForeignFinancialAccountInd
Foreign Country	CJ	ForeignCountryCd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	27	GoverningBodyVotingMembersCnt
Independent Voting Member	26	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (1)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MARK KLIEGLE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8004475444	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1200 KENWOOD AVE	AddressLine1Txt
City	DULUTH	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	558114199	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (30 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
BARBARA MCDONALD
PRESIDENT	40.00	Yes (X)	Yes (X)	$359,499	$0	$42,092
DEBORAH A AMBERG
TRUSTEE, CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
ED CRAWFORD
TRUSTEE, VICE CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
JENNIFER ALASPA
TRUSTEE	1.00	Yes (X)		$0	$0	$0
STEVE BURGESS
TRUSTEE	1.00	Yes (X)		$0	$0	$0
GABRIELLA CALDECOTT
TRUSTEE	1.00	Yes (X)		$0	$0	$0
CRAIG FELLMAN
TRUSTEE	1.00	Yes (X)		$0	$0	$0
DAVID HERMAN
TRUSTEE	1.00	Yes (X)		$0	$0	$0
M MICHELE HOGAN
TRUSTEE	1.00	Yes (X)		$0	$0	$0
SISTER GRETCHEN JOHNSTON
TRUSTEE	1.00	Yes (X)		$0	$0	$0
STEPHEN KENT
TRUSTEE	1.00	Yes (X)		$0	$0	$0
MARK LAMBERT
TRUSTEE	1.00	Yes (X)		$0	$0	$0
FRED LEWIS
TRUSTEE	1.00	Yes (X)		$0	$0	$0
SISTER DANILE LYNCH
TRUSTEE	1.00	Yes (X)		$0	$0	$0
SISTER BEVERLY RAWAY
TRUSTEE	1.00	Yes (X)		$0	$0	$0
CONCETTA RENDA
TRUSTEE	1.00	Yes (X)		$0	$0	$0
TOM RENIER
TRUSTEE	1.00	Yes (X)		$0	$0	$0
SUE ROSS
TRUSTEE	1.00	Yes (X)		$0	$0	$0
SISTER DONNA SCHROEDER
TRUSTEE	1.00	Yes (X)		$0	$0	$0
MICHELLE STENDER
TRUSTEE	1.00	Yes (X)		$0	$0	$0
JOHN STRANGE
TRUSTEE	1.00	Yes (X)		$0	$0	$0
MARY TANNER
TRUSTEE	1.00	Yes (X)		$0	$0	$0
TOM WEDIGE
TRUSTEE	1.00	Yes (X)		$0	$0	$0
JILL LARSON
CFO, TREASURER	40.00		Yes (X)	$128,854	$0	$19,064
RYAN SANDEFER
VP FOR ACADEMIC AFFAIRS	40.00		Yes (X)	$164,349	$0	$40,876
DIANE VERTIN
CHIEF OPERATING OFFICER	40.00			$166,152	$0	$36,702	Yes (X)
CHRIS MUELLER
VP FOR COLLEGE ADVANCEMENT	40.00			$152,548	$0	$56,989	Yes (X)
SHERYL SANDAHL
DEAN OF NURSING	40.00			$146,610	$0	$21,632	Yes (X)
BENJAMIN DENEEN
DEAN OF STRATEGIC DEVELOPMENT	40.00			$144,805	$0	$31,024	Yes (X)
AILEEN BEARD
AVP FOR ACADEMIC AFFAIRS	40.00			$144,188	$0	$21,209	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,407,005	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$269,588	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	42	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
MCGOUGH CONSTRUCTION CO INC
NW5970 PO BOX 1450	MINNEAPOLIS	MN	55485	CONSTRUCTION SERVICE	$6,840,992
ARAMARK EDUCATIONAL SERVICES LLC
PO BOX 840706	DALLAS	TX	752840706	FOOD SERVICE	$2,472,623
CDW GOVERNMENT INC
75 REMITTANCE DR STE 1515	CHICAGO	IL	606751515	TECHNOLOGY SOLUTIONS BUSINESS	$894,242
PREMIER COMPANIES INC
1120 GARFIELD AVE PO BOX 161662	DULUTH	MN	55816	SNOW REMOVAL SERVICES	$531,123
RESOURCE TRAINING & SOLUTIONS
137 23RD ST S SUITE 201	SARTELL	MN	563774803	TRAINING SERVICES	$360,942

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	24	CntrctRcvdGreaterThan100KCnt
Government Grants	$5,323,266	GovernmentGrantsAmt
All Other Contributions	$4,846,121	AllOtherContributionsAmt
Noncash Contributions	$300,810	NoncashContributionsAmt
Total Contributions	$10,169,387	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION/FEES	611310	$82,955,282	$82,955,282
AUXILIARY ENTERPRISES	611310	$8,133,892	$8,133,892
OTHER PROGRAM SERVICE	611310	$741,214	$741,214
SALES/EDU ACTIVITIES -	541900	$253,908	$253,908
PARKING	812930	$225,860	$225,860

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$105,600	TotalRevenueColumnAmt
Related Or Exempt Func Income	$76,625	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$28,975	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$92,415,756	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,214,525	TotalRevenueColumnAmt
Exclusion	$3,214,525	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$65,790,946	SecuritiesAmt
Other	$1,037,803	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$59,248,726	SecuritiesAmt
Other	$1,047,064	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$6,542,220	SecuritiesAmt
Other	-$9,261	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,532,959	TotalRevenueColumnAmt
Exclusion	$6,532,959	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
ALL OTHER REVENUE	900099	$92,457	$92,457
BURNS WELLNESS CENTER	713940	$12,756		$12,756

Field	Value	IRS element (for citing)
Other Revenue Total	$105,213	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$112,437,840	TotalRevenueColumnAmt
Related Or Exempt Func Income	$92,479,238	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$41,731	UnrelatedBusinessRevenueAmt
Exclusion	$9,747,484	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$286,460	TotalAmt
Program Services	$286,460	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$36,517,411	TotalAmt
Program Services	$36,517,411	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$1,552,461	TotalAmt
Program Services	$1,552,461	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$801,715	TotalAmt
Program Services	$367,949	ProgramServicesAmt
Management And General	$324,932	ManagementAndGeneralAmt
Fundraising	$108,834	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$35,576,256	TotalAmt
Program Services	$30,172,794	ProgramServicesAmt
Management And General	$4,528,472	ManagementAndGeneralAmt
Fundraising	$874,990	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$1,473,767	TotalAmt
Program Services	$1,249,925	ProgramServicesAmt
Management And General	$187,595	ManagementAndGeneralAmt
Fundraising	$36,247	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$4,276,207	TotalAmt
Program Services	$3,626,720	ProgramServicesAmt
Management And General	$544,315	ManagementAndGeneralAmt
Fundraising	$105,172	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$2,998,969	TotalAmt
Program Services	$2,543,474	ProgramServicesAmt
Management And General	$381,736	ManagementAndGeneralAmt
Fundraising	$73,759	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$434,447	TotalAmt
Management And General	$434,447	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$57,022	TotalAmt
Management And General	$57,022	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$125,085	TotalAmt
Management And General	$125,085	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$124,749	TotalAmt
Management And General	$124,749	ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$43,625	TotalAmt
Fundraising	$43,625	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$171,252	TotalAmt
Management And General	$171,252	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$4,606,770	TotalAmt
Program Services	$3,907,076	ProgramServicesAmt
Management And General	$586,392	ManagementAndGeneralAmt
Fundraising	$113,302	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,028,413	TotalAmt
Program Services	$872,213	ProgramServicesAmt
Management And General	$130,906	ManagementAndGeneralAmt
Fundraising	$25,294	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,133,421	TotalAmt
Program Services	$961,273	ProgramServicesAmt
Management And General	$144,272	ManagementAndGeneralAmt
Fundraising	$27,876	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$1,207,070	TotalAmt
Program Services	$1,023,735	ProgramServicesAmt
Management And General	$153,647	ManagementAndGeneralAmt
Fundraising	$29,688	FundraisingAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$21,871	TotalAmt
Program Services	$18,549	ProgramServicesAmt
Management And General	$2,784	ManagementAndGeneralAmt
Fundraising	$538	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,725,980	TotalAmt
Program Services	$1,463,831	ProgramServicesAmt
Management And General	$219,699	ManagementAndGeneralAmt
Fundraising	$42,450	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,741,646	TotalAmt
Program Services	$1,477,118	ProgramServicesAmt
Management And General	$221,693	ManagementAndGeneralAmt
Fundraising	$42,835	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$118,588	TotalAmt
Program Services	$100,576	ProgramServicesAmt
Management And General	$15,095	ManagementAndGeneralAmt
Fundraising	$2,917	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,871,225	TotalAmt
Program Services	$1,871,225	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$4,836,680	TotalAmt
Program Services	$4,836,680	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$492,343	TotalAmt
Program Services	$417,564	ProgramServicesAmt
Management And General	$62,670	ManagementAndGeneralAmt
Fundraising	$12,109	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
OTHER SUPPLIES	$3,137,045	$2,653,952	$404,865	$78,228
ATHLETICS/EC ACTIVITIES	$857,098	$726,919	$109,099	$21,080
MEMBERSHIP DUES	$478,582	$405,893	$60,918	$11,771
RECRUITMENT EXPENSES	$112,659	$95,548	$14,340	$2,771

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$107,808,817	TotalAmt
Program Services	$97,149,346	ProgramServicesAmt
Management And General	$9,005,985	ManagementAndGeneralAmt
Fundraising	$1,653,486	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,615,487	BOYAmt
EOY	$798,614	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$21,756,294	BOYAmt
EOY	$17,799,533	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,024,724	BOYAmt
EOY	$3,574,528	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,815,686	BOYAmt
EOY	$2,843,587	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$17,549	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$81,633	BOYAmt
EOY	$88,105	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,105,086	BOYAmt
EOY	$1,193,512	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$163,770,122	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$71,368,408	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$83,842,157	BOYAmt
EOY	$92,401,714	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$88,437,972	BOYAmt
EOY	$86,219,753	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$63,951	BOYAmt
EOY	$66,025	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$1,718,904	BOYAmt
EOY	$1,558,802	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$304,425	BOYAmt
EOY	$242,616	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$4,404,004	BOYAmt
EOY	$3,886,935	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$209,187,872	BOYAmt
EOY	$210,673,724	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$9,522,498	BOYAmt
EOY	$6,519,313	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$2,242,675	BOYAmt
EOY	$2,224,654	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$5,984,738	BOYAmt
EOY	$6,335,214	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$45,614,698	BOYAmt
EOY	$43,854,491	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,189,984	BOYAmt
EOY	$4,613,140	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$68,554,593	BOYAmt
EOY	$63,546,812	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$95,978,783	BOYAmt
EOY	$94,139,364	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$44,654,496	BOYAmt
EOY	$52,987,548	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$140,633,279	BOYAmt
EOY	$147,126,912	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$209,187,872	BOYAmt
EOY	$210,673,724	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$4,629,023	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$1,847,195	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$17,415	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$12,477,269	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,794,616	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$19,374,579	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,340,135	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,169,387	CurrentTaxYearAmt
Total	$67,155,986	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$12,477,269	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,794,616	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$19,374,579	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,340,135	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,169,387	CurrentTaxYearAmt
Total	$67,155,986	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$950,645	SubstantialContributorsTotAmt
Public Support Total170	$66,205,341	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,719,570	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,845,775	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,174,677	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,802,197	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,214,525	CurrentTaxYearAmt
Total	$12,756,744	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,389,434	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$509,182	CurrentTaxYearMinus3YearsAmt
Total	$1,898,616	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$81,811,346	TotalSupportAmt
Gross Receipts Rltd Activities	$485,729,262	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.80920	PublicSupportCY170Pct
Public Support PY170	0.80760	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	OTHER REVENUE - 2019 AMOUNT: $ 1,389,434. 2020 AMOUNT: $ 509,182.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Political Expenditures	$0	PoliticalExpendituresAmt
Volunteer Hours	0	VolunteerHoursCnt
Section4955 Organization Tax	$0	Section4955OrganizationTaxAmt
Section4955 Managers Tax	$0	Section4955ManagersTaxAmt
Volunteers	Yes (1)	VolunteersInd
Paid Staff Or Management	Yes (1)	PaidStaffOrManagementInd
Media Advertisements	0	MediaAdvertisementsInd
Mailings Members	Yes (1)	MailingsMembersInd
Publications Or Broadcast	Yes (1)	PublicationsOrBroadcastInd
Grants Other Organizations	0	GrantsOtherOrganizationsInd
Direct Contact Legislators	Yes (1)	DirectContactLegislatorsInd
Direct Contact Legislators	$5,412	DirectContactLegislatorsAmt
Rallies Demonstrations	Yes (1)	RalliesDemonstrationsInd
Other Activities	Yes (1)	OtherActivitiesInd
Other Activities	$119,337	OtherActivitiesAmt
Total Lobbying Expenditures	$124,749	TotalLobbyingExpendituresAmt
Not Described Section501c3	0	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART II-B, LINE 1:	FormAndLineReferenceDesc
Explanation	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, 80.27% MAY HAVE RELATED TO LOBBYING ACTIVITIES IN 2024. 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.	ExplanationTxt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Protection Natural Habitat	Yes (X)	ProtectionNaturalHabitatInd
Total Easements	1	TotalEasementsCnt
Total Acreage	1.55	TotalAcreageCnt
Historic Structure Easements	0	HistoricStructureEasementsCnt
Historic Strctr Easements Aftr	0	HistoricStrctrEasementsAftrCnt
Modified Easements	0	ModifiedEasementsCnt
States Easements Held	1	StatesEasementsHeldCnt
Written Policy Monitoring	0	WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement	0.00	StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement	$0	ExpensesIncurredEnforcementAmt

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

Field	Value	IRS element (for citing)
Revenues Included	$0	RevenuesIncludedAmt
Assets Included	$118,510	AssetsIncludedAmt

Field	Value	IRS element (for citing)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Solicited Assets Sale	0	SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$102,206,639	BeginningYearBalanceAmt
Contributions	$2,052,025	ContributionsAmt
Investment Earnings Or Losses	$10,711,876	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$864,200	GrantsOrScholarshipsAmt
Other Expenditures	$26,056,870	OtherExpendituresAmt
Administrative Expenses	$171,252	AdministrativeExpensesAmt
End Year Balance	$87,878,218	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$94,079,260	BeginningYearBalanceAmt
Contributions	$1,148,001	ContributionsAmt
Investment Earnings Or Losses	$12,233,743	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$815,400	GrantsOrScholarshipsAmt
Other Expenditures	$4,269,813	OtherExpendituresAmt
Administrative Expenses	$169,152	AdministrativeExpensesAmt
End Year Balance	$102,206,639	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$113,467,414	BeginningYearBalanceAmt
Contributions	$448,090	ContributionsAmt
Investment Earnings Or Losses	-$15,602,432	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$725,800	GrantsOrScholarshipsAmt
Other Expenditures	$3,337,659	OtherExpendituresAmt
Administrative Expenses	$170,353	AdministrativeExpensesAmt
End Year Balance	$94,079,260	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$88,402,487	BeginningYearBalanceAmt
Contributions	$1,387,466	ContributionsAmt
Investment Earnings Or Losses	$27,481,727	InvestmentEarningsOrLossesAmt
Other Expenditures	$3,804,266	OtherExpendituresAmt
End Year Balance	$113,467,414	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$90,027,758	BeginningYearBalanceAmt
Contributions	$375,964	ContributionsAmt
Investment Earnings Or Losses	$1,107,973	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$613,200	GrantsOrScholarshipsAmt
Other Expenditures	$2,387,365	OtherExpendituresAmt
Administrative Expenses	$108,643	AdministrativeExpensesAmt
End Year Balance	$88,402,487	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.46550	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.27870	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.25580	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,340,331	OtherCostOrOtherBasisAmt
Book Value	$5,340,331	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$123,203,175	OtherCostOrOtherBasisAmt
Depreciation	$56,512,650	DepreciationAmt
Book Value	$66,690,525	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$562,481	OtherCostOrOtherBasisAmt
Depreciation	$232,028	DepreciationAmt
Book Value	$330,453	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$16,865,751	OtherCostOrOtherBasisAmt
Depreciation	$14,292,550	DepreciationAmt
Book Value	$2,573,201	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$17,798,384	OtherCostOrOtherBasisAmt
Depreciation	$331,180	DepreciationAmt
Book Value	$17,467,204	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$92,401,714	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
ASSET RETIREMENT OBLIGATION	$998,473
DEPOSIT ACCOUNTS	$380,640
ANNUITIES PAYABLE	$63,251
LEASE LIABILITY	$3,170,776

Field	Value	IRS element (for citing)
Total Liability	$4,613,140	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$76,531,431	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$1,847,195	NetUnrealizedGainsInvstAmt
Other Revenue	$17,415	OtherRevenueAmt
Revenue Not Reported	$1,864,610	RevenueNotReportedAmt
Revenue Subtotal	$74,666,821	RevenueSubtotalAmt
Investment Expenses Not Incld	$171,252	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$37,599,767	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$37,771,019	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$112,437,840	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$70,037,798	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$9,261	OtherExpensesIncludedAmt
Expenses Not Reported	$9,261	ExpensesNotReportedAmt
Expenses Subtotal	$70,028,537	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$171,252	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$37,609,028	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$37,780,280	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$107,808,817	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 17,415.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	GAIN/LOSS ON DISPOSAL OF FIXED ASSETS -9,261. TUITION DISCOUNTS 37,609,028.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	GAIN/LOSS ON DISPOSAL OF FIXED ASSETS 9,261.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	TUITION DISCOUNTS 37,609,028.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

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.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (9 entries)

RegionRegionTxt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
SOUTH ASIA	0	SCHOLARSHIPS	N/A	$55,340
EUROPE (INCLUDING ICELAND & GREENLAND)	0	SCHOLARSHIPS	N/A	$311,012
NORTH AMERICA	0	SCHOLARSHIPS	N/A	$305,961
SOUTH AMERICA	0	SCHOLARSHIPS	N/A	$116,512
SUB-SAHARAN AFRICA	0	SCHOLARSHIPS	N/A	$695,436
CENTRAL AMERICA AND THE CARIBBEAN	0	SCHOLARSHIPS	N/A	$68,200
NORTH AMERICA	2	PROGRAM SERVICES	INTERNATIONAL STUDENT RECRUITMENT, STUDY ABROAD	$27,492
EUROPE (INCLUDING ICELAND & GREENLAND)	7	PROGRAM SERVICES	INTERNATIONAL STUDENT RECRUITMENT, STUDY ABROAD	$304,890
EAST ASIA AND THE PACIFIC	3	PROGRAM SERVICES	INTERNATIONAL STUDENT RECRUITMENT, STUDY ABROAD	$106,703

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	12	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	3	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	15	TotalEmployeeCnt
Subtotal Spent	$1,884,843	SubtotalSpentAmt
Continuation Spent	$106,703	ContinuationSpentAmt
Total Spent	$1,991,546	TotalSpentAmt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (6 entries)

Type Of AssistanceTypeOfAssistanceTxt	RegionRegionTxt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt	Description Of Non Cash AsstDescriptionOfNonCashAsstTxt	Valuation Method UsedValuationMethodUsedDesc
SCHOLARSHIPS	CENTRAL AMERICA AND THE CARIBBEAN	$68,200	APPLIED TO STUDENT ACCOUNT	N/A	N/A
SCHOLARSHIPS	EUROPE (INCLUDING ICELAND & GREENLAND)	$311,012	APPLIED TO STUDENT ACCOUNT	N/A	N/A
SCHOLARSHIPS	NORTH AMERICA	$305,961	APPLIED TO STUDENT ACCOUNT	N/A	N/A
SCHOLARSHIPS	SOUTH AMERICA	$116,512	APPLIED TO STUDENT ACCOUNT	N/A	N/A
SCHOLARSHIPS	SOUTH ASIA	$55,340	APPLIED TO STUDENT ACCOUNT	N/A	N/A
SCHOLARSHIPS	SUB-SAHARAN AFRICA	$695,436	APPLIED TO STUDENT ACCOUNT	N/A	N/A

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	0	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	0	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 3:	FormAndLineReferenceDesc
Explanation	ACCRUAL	ExplanationTxt

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Email Solicitations	Yes (X)	EmailSolicitationsInd
Phone Solicitations	Yes (X)	PhoneSolicitationsInd
In Person Solicitations	Yes (X)	InPersonSolicitationsInd
Solicitation Of Non Govt Grants	Yes (X)	SolicitationOfNonGovtGrantsInd
Solicitation Of Govt Grants	Yes (X)	SolicitationOfGovtGrantsInd
Agrmt Prof Fundraising Acty	Yes (1)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GONSER GERBER LLP	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1776 LEGACY CIRCULE SUITE 100	AddressLine1Txt
City	NAPERVILLE	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60563	ZIPCd

Field	Value	IRS element (for citing)
Activity	CONSULTING-MARKET STUDY	ActivityTxt
Fundraiser Control Of Funds	0	FundraiserControlOfFundsInd
Gross Receipts	$43,625	GrossReceiptsAmt
Retained By Contractor	$43,625	RetainedByContractorAmt
Net To Organization	$0	NetToOrganizationAmt

Field	Value	IRS element (for citing)
Total Gross Receipts	$43,625	TotalGrossReceiptsAmt
Total Retained By Contractors	$43,625	TotalRetainedByContractorsAmt
Licensed States	AL	LicensedStatesCd
Licensed States	AK	LicensedStatesCd
Licensed States	AZ	LicensedStatesCd
Licensed States	AR	LicensedStatesCd
Licensed States	CA	LicensedStatesCd
Licensed States	CO	LicensedStatesCd
Licensed States	CT	LicensedStatesCd
Licensed States	DC	LicensedStatesCd
Licensed States	DE	LicensedStatesCd
Licensed States	FL	LicensedStatesCd
Licensed States	GA	LicensedStatesCd
Licensed States	HI	LicensedStatesCd
Licensed States	ID	LicensedStatesCd
Licensed States	IL	LicensedStatesCd
Licensed States	IN	LicensedStatesCd
Licensed States	IA	LicensedStatesCd
Licensed States	KS	LicensedStatesCd
Licensed States	KY	LicensedStatesCd
Licensed States	LA	LicensedStatesCd
Licensed States	MA	LicensedStatesCd
Licensed States	MD	LicensedStatesCd
Licensed States	ME	LicensedStatesCd
Licensed States	MI	LicensedStatesCd
Licensed States	MN	LicensedStatesCd
Licensed States	MS	LicensedStatesCd
Licensed States	MO	LicensedStatesCd
Licensed States	MT	LicensedStatesCd
Licensed States	NE	LicensedStatesCd
Licensed States	NV	LicensedStatesCd
Licensed States	NH	LicensedStatesCd
Licensed States	NJ	LicensedStatesCd
Licensed States	NM	LicensedStatesCd
Licensed States	NY	LicensedStatesCd
Licensed States	NC	LicensedStatesCd
Licensed States	ND	LicensedStatesCd
Licensed States	OH	LicensedStatesCd
Licensed States	OK	LicensedStatesCd
Licensed States	OR	LicensedStatesCd
Licensed States	PA	LicensedStatesCd
Licensed States	RI	LicensedStatesCd
Licensed States	SC	LicensedStatesCd
Licensed States	SD	LicensedStatesCd
Licensed States	TN	LicensedStatesCd
Licensed States	TX	LicensedStatesCd
Licensed States	UT	LicensedStatesCd
Licensed States	VT	LicensedStatesCd
Licensed States	VA	LicensedStatesCd
Licensed States	WA	LicensedStatesCd
Licensed States	WI	LicensedStatesCd
Licensed States	WV	LicensedStatesCd
Licensed States	WY	LicensedStatesCd

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (10 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Valuation Method UsedValuationMethodUsedDesc	Non Cash AssistanceNonCashAssistanceDesc	Purpose Of GrantPurposeOfGrantTxt
CENTRACARE CLINIC
1200 SIXTH AVE N	ST CLOUD	MN	56303	411806657	501(C)(3)	$11,055	$0	N/A	N/A	SEE PART IV
CUYUNA REGIONAL MEDICAL CENTER
320 E MAIN ST	CROSBY	MN	56441	411724637	501(C)(3)	$6,707	$0	N/A	N/A	SEE PART IV
DEER RIVER HEALTHCARE CENTER
115 10TH AVE NE	DEER RIVER	MN	56636	410844574	501(C)(3)	$9,361	$0	N/A	N/A	SEE PART IV
ESSENTIA HEALTH
502 EAST 2ND STREET	DULUTH	MN	55805	410883623	501(C)(3)	$93,653	$0	N/A	N/A	SEE PART IV
FAIRVIEW UNIVERSITY MEDICAL CENTER
400 STINSON BOULEVARD NE	MINNEAPOLIS	MN	55413	410991680	501(C)(3)	$15,334	$0	N/A	N/A	SEE PART IV
HUMAN DEVELOPMENT CENTER
1401 EAST 1ST STREET	DULUTH	MN	55805	410777937	501(C)(3)	$80,617	$0	N/A	N/A	SEE PART IV
LAKEWOOD HEALTH SYSTEM
49725 CTY 83	STAPLES	MN	56479	411842965	501(C)(3)	$6,956	$0	N/A	N/A	SEE PART IV
LUTHERAN SOCIAL SERVICE OF MN
1330 E SUPERIOR ST 203	DULUTH	MN	55805	410872993	501(C)(3)	$5,122	$0	N/A	N/A	SEE PART IV
MANKATO CLINIC LTD
309 HOLLY LN	MANKATO	MN	56001	410849339	501(C)(3)	$12,246	$0	N/A	N/A	SEE PART IV
ST MARY'S DETROIT LAKES HOSPITAL
1027 WASHINGTON AVE	DETROIT LAKES	MN	56501	411620386	501(C)(3)	$22,676	$0	N/A	N/A	SEE PART IV

Field	Value	IRS element (for citing)
Total501c3 Org	10	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (6 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt	Valuation Method UsedValuationMethodUsedDesc	Non Cash AssistanceNonCashAssistanceDesc
COLLEGE FUNDED INSTITUTIONAL AID TO STUDENTS	1616	$33,358,785	N/A	N/A
ENDOWED SCHOLARSHIPS TO STUDENTS	264	$864,200	N/A	N/A
FEDERAL GRANTS & SCHOLARSHIPS	222	$1,056,435	N/A	N/A
STATE GRANTS & SCHOLARSHIPTS	30	$131,288	N/A	N/A
PRIVATE SCHOLARSHIPS	350	$645,859	N/A	N/A
FEDERAL SCHOLARSHIP ALLOWANCE PROGRAMS	660	$460,844	N/A	N/A

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

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 2023-2024 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.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
BARBARA MCDONALD
PRESIDENT	$347,314	$0	$0	$0	$12,185	$0	$28,536	$0	$13,556	$0	$401,591	$0	$0	$0
CHRIS MUELLER
VP FOR COLLEGE ADVANCEMENT	$143,556	$0	$0	$0	$8,992	$0	$20,103	$0	$36,886	$0	$209,537	$0	$0	$0
RYAN SANDEFER
VP FOR ACADEMIC AFFAIRS	$155,321	$0	$0	$0	$9,028	$0	$20,604	$0	$20,272	$0	$205,225	$0	$0	$0
DIANE VERTIN
CHIEF OPERATING OFFICER	$149,324	$0	$0	$0	$16,828	$0	$20,200	$0	$16,502	$0	$202,854	$0	$0	$0
BENJAMIN DENEEN
DEAN OF STRATEGIC DEVELOPMENT	$138,805	$0	$0	$0	$6,000	$0	$10,731	$0	$20,293	$0	$175,829	$0	$0	$0
SHERYL SANDAHL
DEAN OF NURSING	$137,159	$0	$0	$0	$9,451	$0	$6,848	$0	$14,784	$0	$168,242	$0	$0	$0
AILEEN BEARD
AVP FOR ACADEMIC AFFAIRS	$141,657	$0	$0	$0	$2,531	$0	$6,933	$0	$14,276	$0	$165,397	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

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 - $4,025

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.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
MN HIGHER EDUCATION FACILITIES AUHTORITY
A	410988525	60416HYU2	2012-10-17	$9,644,673	REFUNDING SERIES 5R	0	0	0
MN HIGHER EDUCATION FACILIITES AUTHORITY
B	410988525	60416JCX6	2019-09-05	$32,463,903	REFUNDING SERIES 6S, 7H & 7J	0	0	0
DULUTH ECONOMIC DEVELOPMENT AUTHORITY
C	416005105		2015-08-17	$10,000,000	HEALTH SCIENCES BUILDING (BLUESTONE)	0	0	0
DULUTH ECONOMIC DEVELOPMENT AUTHORITY
D	416005105		2016-05-05	$6,600,000	HEALTH SCIENCES BUILDING (BLUESTONE)	0	0	0

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Refunding EscrowRefundingEscrowAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Other Spent ProceedsOtherSpentProceedsAmt	Substantial CompletionSubstantialCompletionYr	Refunding Tax Exempt BondsRefundingTaxExemptBondsInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd	Capitalized InterestCapitalizedInterestAmt	Capital ExpendituresCapitalExpendituresAmt
A	$4,425,000	$9,644,673	$849,504	$8,657,101	$138,068	$8,657,101	2012	Yes (1)	Yes (1)	Yes (1)
B	$3,555,000	$32,463,903		$32,163,040	$300,661	$32,163,242	2019	Yes (1)	Yes (1)	Yes (1)
C	$2,678,942	$10,000,000			$200,000	$695,560	2017	0	Yes (1)	Yes (1)	$582,098	$8,522,342
D	$1,882,627	$6,600,000			$132,000	$459,069	2017	0	Yes (1)	Yes (1)	$384,185	$5,624,746

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Any Research AgreementsAnyResearchAgreementsInd	Private Bus Use By OthersPrivateBusUseByOthersPct	Private Bus Concerning UBIPrivateBusConcerningUBIPct	Total Private Business UseTotalPrivateBusinessUsePct	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
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

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A	Yes (1)	0	Yes (1)
B	Yes (1)	0	Yes (1)
C	0	Yes (1)	Yes (1)
D	0	Yes (1)	Yes (1)

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (1)
B	Yes (1)
C	Yes (1)
D	Yes (1)

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCH K, PART I	FormAndLineReferenceDesc
Explanation	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.	ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	3649	ContributionCnt
Noncash Contributions Rpt F990	$300,810	NoncashContributionsRptF990Amt
Method Of Determining Revenues	STOCK MARKET QUOTE	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, COLUMN (B):	FormAndLineReferenceDesc
Explanation	THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1A	THE EXECUTIVE COMMITTEE, ALL OF WHOM SHALL BE VOTING TRUSTEES, SHALL INCLUDE THE PRESIDENT OF THE COLLEGE, THE PRESIDENT OF THE BENEDICTINE SISTERS BENEVOLENT ASSOCIATION, THE CHAIRPERSON AND VICE CHAIRPERSON OF THE BOARD, AND THE CHAIRPERSONS OF ALL BOARD STANDING COMMITTEES. THE CHAIRPERSON SHALL INSURE THERE IS AT LEAST ONE (1) REPRESENTATIVE NOMINATED TO ITS BOARD BY DULUTH BENEDICTINE MINISTRIES, IN ADDITION TO THE PRESIDENT OF THE BENEDICTINE SISTERS BENEVOLENT ASSOCIATION, ON THE EXECUTIVE COMMITTEE. THE CHAIRPERSON CAN APPOINT UP TO TWO (2) ADDITIONAL MEMBERS TO THE EXECUTIVE COMMITTEE. THE PURPOSE OF THE EXECUTIVE COMMITTEE IS TWOFOLD: 1) IT SHALL SERVE AT THE PLEASURE OF THE BOARD AS ITS AGENT IN HELPING THE PRESIDENT TO ADDRESS BUSINESS MATTERS BETWEEN REGULAR BOARD MEETINGS; AND 2) IT SHALL ASSIST 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 SHALL HAVE AUTHORITY TO ACT FOR THE BOARD OF TRUSTEES ON ALL MATTERS EXCEPT FOR 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; SALE OF COLLEGE ASSETS OR TANGIBLE PROPERTY VALUED GREATER THAN $1,000,000; AND ADOPTION OF THE ANNUAL BUDGET. 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 SHALL OVERSEE 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 THE PRESIDENT'S PERFORMANCE, AND REVIEW ANNUALLY THE PRESIDENT'S COMPENSATION AND CONDITIONS OF EMPLOYMENT. THE PRESIDENT SHALL NOT HAVE A VOTE IN THE ASSESSMENT OF THIS PERFORMANCE ASSESSMENT NOR IN THE DETERMINATION OF COMPENSATION AND CONDITIONS OF EMPLOYMENT.
FORM 990, PART VI, SECTION A, LINE 4	COLLEGE OF ST. SCHOLASTICA AMENDED ITS BYLAWS IN OCTOBER 2023 TO REFLECT THE FOLLOWING CHANGES: - THE COMPOSITION OF THE GOVERNING BODY WAS UPDATED TO CONSIST OF NO LESS THAN 25 TRUSTEES. - MEMBERSHIP IN THE VOTING BOARD OF TRUSTEES SHALL INCLUDE AT LEAST FOUR REPRESENTATIVES OF THE BENEDICTINE SISTERS OF ST. SCHOLASTICA MONASTERY, WHICH INCLUDES THE PRESIDENT OF THE BENEDICTINE SISTERS BENEVOLENT ASSOCIATION AND AT LEAST THREE PERSONS NOMINATED BY DULUTH BENEDICTINE MINISTRIES. - AUTHORITY WAS GRANTED TO THE BOARD OF TRUSTEES TO APPOINT A REPLACEMENT TO THE PRESIDENT OF THE COLLEGE FOR WHEN THEY ARE INCAPACITATED OR UNWILLING TO ACT. - IN THE EVENT THAT THE BOARD CREATES A SEARCH COMMITTEE IN CONNECTION WITH THE SEARCH AND ELECTION OF A NEW PRESIDENT OF THE COLLEGE, THE CHAIRPERSON OF THE BOARD SHALL APPOINT TWO REPRESENTATIVES: ONE REPRESENTING THE BENEDICTINE SISTERS BENEVOLENT ASSOCIATION, AND ONE REPRESENTING DULUTH BENEDICTINE MINISTRIES TO SUCH COMMITTEE. THE BOARD OF DIRECTORS OF THE BENEDICTINE SISTERS BENEVOLENT ASSOCIATION AND THE GOVERNING BODY OF DULUTH BENEDICTINE MINISTRIES SHALL NOMINATE SUCH REPRESENTATIVES.
FORM 990, PART VI, SECTION A, LINE 7A	THE PRESIDENCY OF THE BENEDICTINE SISTERS BENEVOLENT ASSOCIATION, REPRESENTATIVES FROM DULUTH BENEDICTINE MINISTRIES, AND THE PRESIDENT OF THE COLLEGE'S ALUMNI ASSOCIATION ARE VOTING MEMBERS OF THE BOARD OF TRUSTEES AND ARE ELECTED THROUGH THEIR RESPECTIVE ASSOCIATIONS. ADDITIONALLY, THE BOARD OF TRUSTEES SHALL APPOINT TO MEMBERSHIP A FACULTY MEMBER ELECTED BY THE FACULTY ASSEMBLY, A STUDENT APPOINTED BY THE STUDENT SENATE, AND A REPRESENTATIVE OF THE COLLEGE STAFF. THESE THREE REPRESENTATIVES SHALL HAVE VOICE BUT NO VOTE AT BOARD MEETINGS, BUT MAY VOTE AT COMMITTEE MEETINGS IN SITUATIONS WHERE NON-BOARD MEMBERS ARE ABLE TO VOTE.
FORM 990, PART VI, SECTION A, LINE 7B	AS SPONSOR OF THE COLLEGE, DULUTH BENEDICTINE MINISTRIES HOLDS CERTAIN RESERVED POWERS WHICH ARE EXERCISED BY ITS GOVERNING BODY. WITH REGARD TO THE MISSION AND THE MISSION STATEMENT, DULUTH BENEDICTINE MINISTRIES 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. FURTHER, DULUTH BENEDICTINE MINISTRIES MAINTAINS THE AUTHORITY TO REVIEW ANNUAL PLANS AND EVALUATIONS RELATING TO MISSION EFFECTIVENESS CONDUCTED BY THE COLLEGE. THE BENEDICTINE SISTERS OF ST. SCHOLASTICA MONASTERY RESERVE THE POWER TO WITHHOLD APPROVAL OF ANY ACTION OF THE BOARD OF TRUSTEES OF THE COLLEGE WHICH MAY INTENTIONALLY OR UNINTENTIONALLY: CHANGE THE CANONICAL SPONSORSHIP, RESULT IN A TRANSACTION OR ACTIVITY INCONSISTENT WITH THE COLLEGE'S CANONICAL RELATIONSHIP WITH ITS SPONSOR OR MODIFY ARTICLE XII, SECTIONS 6 AND 7, ARTICLE XIV COMMITTEES, SECTION 4, AND ARTICLE XV SECTION 1 OF THESE BYLAWS; ALTER THE REAL ESTATE HOLDINGS OF THE COLLEGE OR THOSE LANDS OR BUILDINGS LEASED TO THE COLLEGE BY THE BENEDICTINE SISTERS, SUBJECT TO THE LEASES BETWEEN THE BENEDICTINE SISTERS BENEVOLENT ASSOCIATION AND THE COLLEGE; CHANGE THE PROVISION IN ARTICLE IV, SECTION 1 WHICH REQUIRES UP TO 25% BUT NOT FEWER THAN FOUR (4) OF THE VOTING TRUSTEES TO BE REPRESENTATIVES OF THE BENEDICTINE SISTERS BENEVOLENT ASSOCIATION, TO INCLUDE THE PRESIDENT OF THE BENEDICTINE SISTERS BENEVOLENT ASSOCIATION AND NOT FEWER THAN THREE (3) PERSONS NOMINATED BY DULUTH BENEDICTINE MINISTRIES.; THE BENEDICTINE SISTERS BENEVOLENT ASSOCIATION ALSO RESERVES THE POWER TO WITHHOLD APPROVAL OF ANY MERGER, CONSOLIDATION, LIQUIDATION OR DISSOLUTION INVOLVING THE COLLEGE.
FORM 990, PART VI, SECTION B, LINE 11B	THE 2023 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 COMMITTEE MEMBERS, INCLUDING TRUSTESS AND NON-VOTING MEMBERS, 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 2024.
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 17,415.
FORM 990, PART XII, LINE 2C:	THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.