2023-05-08T14:33:01-05:00 2022-06-30 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2021-07-01 410698301 COLLEGE OF ST SCHOLASTICA INC COLL 8004475444 1200 KENWOOD AVENUE DULUTH MN 558114199 JILL LARSON CHIEF FINANCIAL OFFICER 8004475444 2023-05-02 1 JILL LARSON 999009999 SARAH HINTZ P00492291 3037795710 2023-05-02 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z BARBARA MCDONALD 1200 KENWOOD AVENUE DULUTH MN 558114199 139355244 0 X WWW.CSS.EDU X 1962 MN PROVIDE INTELLECTUAL AND MORAL PREPARATION FOR RESPONSIBLE LIVING AND MEANINGFUL WORK. 27 26 1683 200 32141 0 15794616 19374579 99280528 96664080 1990046 4335811 520012 60129 117585202 120434599 37294905 37355351 0 0 48119749 47524563 82158 167139 1604124 26898075 32378928 112394887 117425981 5190315 3008618 228173776 208318369 71984183 68616110 156189593 139702259 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 70100977 37189732 87995990 INSTRUCTION: THE COLLEGE OF ST. SCHOLASTICA 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. ST. SCHOLASTICA 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, MINNESOTA, 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. 25178419 77000 303455 STUDENT & ADMINISTRATIVE SERVICES: THE STUDENT EXPERIENCE IS CRITICAL TO THE COLLEGE OF ST. SCHOLASTICA'S 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 OFFERED FOR ADMISSIONS, REGISTRATION, FINANCIAL AID AND SPECIALIZED SERVICES TO ENRICH DIVERSITY WITHIN THE COLLEGE. STUDENT ACTIVITIES 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 DEPARTMENT 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. 7191860 0 7129526 AUXILIARY SERVICES: ST. SCHOLASTICA 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, 2021-22, OCCUPANCY WAS 645 AND 596 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 AND WELLBEING. ALL STUDENTS RESIDING IN THE RESIDENCE HALL ARE REQUIRED PURCHASE A MEAL PLAN. OVER 40% OF TRADITIONAL AGED STUDENTS RESIDE ON CAMPUS. OPTIONAL MEAL PLANS ARE AVAILABLE FOR OTHER RESIDENTIAL AND COMMUTER STUDENTS. FOR 2021-22, 403 AND 377 STUDENTS OBTAINED MEAL PLANS FOR FALL AND SPRING SEMEMSTERS, 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 STUDENTS 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. 2424493 88619 1263097 OTHER: INCLUDE PERFORMING ARTS, CONFERENCES, SPORTS CAMPS, AND MISCELLANEOUS EDUCATIONAL SERVICES 2424493 88619 1263097 104895749 1 1 0 1 0 0 1 1 1 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 0 0 0 0 0 0 0 0 1 5440 0 1 1683 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 2187236083 1200 KENWOOD AVENUE DULUTH MN 558114199 BARBARA MCDONALD PRESIDENT 40.00 X X 353971 0 38495 DAVID SPARBY TRUSTEE, CHAIR 1.00 X X 0 0 0 SISTER DANILE LYNCH TRUSTEE, TREASURER 1.00 X X 0 0 0 DEBORAH A AMBERG 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 ROSE CARPENTER TRUSTEE 1.00 X 0 0 0 ED CRAWFORD TRUSTEE 1.00 X 0 0 0 MERISSA EDWARDS 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 SUSAN KOERING 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 MARIANNE MESICH ALLEN TRUSTEE 1.00 X 0 0 0 SISTER PAULINE MICKE 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 MICHELLE STENDER TRUSTEE 1.00 X 0 0 0 JOHN STRANGE TRUSTEE 1.00 X 0 0 0 KARA THOEMKE TRUSTEE 1.00 X 0 0 0 TOM WEDIGE TRUSTEE 1.00 X 0 0 0 MARTY PARSONS VICE-PRESIDENT FOR FINANCE 40.00 X 180451 0 13478 RYAN SANDEFER VP ACADEMIC AFFAIRS 40.00 X 154335 0 52180 JILL LARSON CHIEF FINANCIAL OFFICER 40.00 X 0 0 0 BRENDA FISCHER DEAN OF BUSINESS AND PROFESSIONAL STUDIES 40.00 X 115655 0 63292 DIANE VERTIN CHIEF OPERATING OFFICER 40.00 X 143850 0 31993 CHRIS MUELLER VICE-PRESIDENT FOR COLLEGE ADVANCEMENT 40.00 X 150728 0 82470 SHERYL SANDAHL DEAN OF NURSING 40.00 X 146520 0 27978 STEVE LYONS VICE-PRESIDENT FOR STUDENT AFFAIRS 40.00 X 137651 0 43502 1383161 0 353388 27 0 1 0 ARAMARK EDUCATIONAL SERVICES LLC PO BOX 840706 DALLAS TX 752840706 FOOD SERVICE 1772872 ELLUCIAN COMPANY LP 14083 COLLECTIONS CTR DR CHICAGO IL 60693 TECHNICAL SUPPORT 493671 US DEPT OF EDUCATION PO BOX 4142 GREENVILLE TX 75403 FINANCIAL SERVICES 413203 PRIMACY 1577 NEW BRITAIN AVENUE FARMINGTON CT 06032 MARKETING 385617 RESOURCE TRAINING & SOLUTIONS 137 23RD ST S SUITE 201 SARTELL MN 56377 CONSULTING 355412 30 15749968 3624611 153338 19374579 TUITION/FEES 611310 87995990 87995990 AUXILIARY ENTERPRISES 611310 7129526 7129526 OTHER PROGRAM SERVICE 611310 827752 827752 SALES/EDU ACTIVITIES - 541900 298563 298563 PARKING 812930 290874 290874 121375 107188 14187 96664080 2174677 2174677 20666398 415381 18505353 415292 2161045 89 2161134 2161134 ALL OTHER REVENUE 900099 42175 42175 BURNS WELLNESS CENTER 713940 17954 17954 60129 120434599 96692068 32141 4335811 425997 425997 35629007 35629007 1300347 1300347 851547 364420 384443 102684 36907159 31456253 4760711 690195 1272862 1084870 164188 23804 5471627 4663509 705794 102324 3021368 2575135 389731 56502 1001359 1001359 95699 95699 70738 70738 121385 121385 167139 167139 170353 170353 3881138 3411380 394907 74851 1046469 891913 134986 19570 1165651 993493 150359 21799 1506493 1283995 194325 28173 23362 19912 3013 437 1905173 1623794 245751 35628 1396329 1190101 180115 26113 240386 204883 31008 4495 1906336 1906336 4586419 4586419 500854 426882 64606 9366 ATHLETICS/EC ACTIVITIES 7765396 6618507 1001670 145219 OTHER SUPPLIES 3161955 2694959 407865 59131 MISCELLANEOUS EXPENSES 1040158 861851 155730 22577 INSTITUTIONAL SUPPORT 722737 615994 93227 13516 70538 65792 4145 601 117425981 104895749 10926108 1604124 1203627 4574979 7602718 4362007 4662496 3695863 2619948 2965823 36775 26744 60541 66272 1451099 1585433 151238500 66179467 88410694 85059033 113680171 95955123 5385026 7248849 2370893 2056634 1800 34687 687988 686922 228173776 208318369 7275595 7291054 3026820 2665685 7482706 6646601 48971288 47320047 431076 0 3336633 3228939 1460065 1463784 71984183 68616110 X 111099981 99556890 45089612 40145369 156189593 139702259 228173776 208318369 X 3008618 -19933588 437636 X X 0 1 X 1 1 1 X 7710696 8096607 12477269 15794616 19374579 63453767 7710696 8096607 12477269 15794616 19374579 63453767 63453767 2168037 2445843 2719570 1845775 2174677 11353902 956744 1075771 1389434 509182 3931131 78738800 514124449 0.80590 0.76180 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2017 AMOUNT: $ 956,744. 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 1 1 121385 121385 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, 78.13% MAY HAVE RELATED TO LOBBYING ACTIVITIES. 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 X 0 0 0 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 80260691 2711515 7461438 529000 2101600 149720 87653324 0.62000 0.23000 0.15000 0 0 5330921 5330921 127641221 51800486 75840735 562481 138884 423597 16616118 14008070 2608048 1087759 232027 855732 85059033 ASSET RETIREMENT OBLIGATION 906364 DEPOSIT ACCOUNTS 439725 ANNUITIES PAYABLE 117695 1463784 X 63902038 -19933588 -38300 -19971888 83873926 170353 36390320 36560673 120434599 80865308 0 80865308 170353 36390320 36560673 117425981 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 IV, LINE 2B: THE ESCROW AMOUNT FROM THE BEGINNING OF THE YEAR WAS RECLASSED FROM LINE 21 TO LINE 32 ON THE BALANCE SHEET DUE TO A CHANGE IN ACCOUNTING POLICY. 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 -38,300. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAIN/LOSS ON DISPOSAL OF FIXED ASSETS 89. TUITION DISCOUNTS 36,390,231. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS 36,390,231. GAIN/LOSS ON DISPOSAL OF FIXED ASSETS 89. 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 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. 0 NORTH AMERICA 0 3 PROGRAM SERVICES INTERNATIONAL STUDENT RECRUITMENT, STUDY ABROAD 74086 EUROPE (INCLUDING ICELAND & GREENLAND) 0 2 PROGRAM SERVICES INTERNATIONAL STUDENT RECRUITMENT, STUDY ABROAD 44535 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS N/A 124551 CENTRAL AMERICA AND THE CARIBBEAN 0 0 SCHOLARSHIPS AWARDED N/A 143541 EAST ASIA AND THE PACIFIC 0 0 SCHOLARSHIPS AWARDED N/A 52126 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 SCHOLARSHIPS AWARDED N/A 298192 MIDDLE EAST AND NORTH AFRICA 0 0 SCHOLARSHIPS AWARDED N/A 69752 NORTH AMERICA 0 0 SCHOLARSHIPS AWARDED N/A 152014 RUSSIA AND NEIGHBORING STATES 0 0 SCHOLARSHIPS AWARDED N/A 54251 SOUTH AMERICA 0 0 SCHOLARSHIPS AWARDED N/A 128134 SUB-SAHARAN AFRICA 0 0 SCHOLARSHIPS AWARDED N/A 402337 0 5 0 0 0 5 958797 584722 1543519 SCHOLARSHIPS CENTRAL AMERICA AND THE CARIBBEAN 6 143541 APPLIED TO STUDENT ACCOUNT 0 N/A N/A SCHOLARSHIPS EAST ASIA AND THE PACIFIC 2 52126 APPLIED TO STUDENT ACCOUNT 0 N/A N/A SCHOLARSHIPS EUROPE (INCLUDING ICELAND & GREENLAND) 10 298192 APPLIED TO STUDENT ACCOUNT 0 N/A N/A SCHOLARSHIPS MIDDLE EAST AND NORTH AFRICA 2 69752 APPLIED TO STUDENT ACCOUNT 0 N/A N/A SCHOLARSHIPS NORTH AMERICA 6 152014 APPLIED TO STUDENT ACCOUNT 0 N/A N/A SCHOLARSHIPS RUSSIA AND NEIGHBORING STATES 2 54251 APPLIED TO STUDENT ACCOUNT 0 N/A N/A SCHOLARSHIPS SOUTH AMERICA 4 128134 APPLIED TO STUDENT ACCOUNT 0 N/A N/A SCHOLARSHIPS SUB-SAHARAN AFRICA 14 402337 APPLIED TO STUDENT ACCOUNT 0 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 69166 69166 0 RUFFALO NOEL LEVITZ 1025 KIRKWOOD PKWY SW CEDAR RAPIDS IL 52404 DISTRIBUTION OF EMAILS AND MAIL 0 52268 52268 0 LEGACY LEADERS CORPORATION 350 N ORLEANS ST STE 9000N CHICAGO IL 60654 DONOR COMPASS- DATA 0 45705 45705 0 167139 167139 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) 13172 0 N/A N/A SEE PART IV CARRIS HEALTH LLC 301 BECKER AVE SW WILLMAR MN 56201 823166379 501(C)(3) 7027 0 N/A N/A SEE PART IV CENTRACARE CLINIC 1200 SIXTH AVE N ST CLOUD MN 56303 411806657 501(C)(3) 56630 0 N/A N/A SEE PART IV DEER RIVER HEALTHCARE CENTER 115 10TH AVE NE DEER RIVER MN 56636 410844574 501(C)(3) 14628 0 N/A N/A SEE PART IV ESSENTIA HEALTH 502 EAST 2ND STREET DULUTH MN 55805 410883623 501(C)(3) 124849 0 N/A N/A SEE PART IV FAMILY SERVICE ROCHESTER INC 4600 18TH AVENUE NW ROCHESTER MN 55901 410883453 501(C)(3) 15845 0 N/A N/A SEE PART IV LAKEWOOD HEALTH SYSTEM 49725 CTY 83 STAPLES MN 56479 411842965 501(C)(3) 14024 0 N/A N/A SEE PART IV LUTHERAN SOCIAL SERVICE OF MN 2400 PARK AVE S MINNEAPOLIS MN 55404 410872993 501(C)(3) 6108 0 N/A N/A SEE PART IV MATHENY THERAPY & CONSULTING LCL 4328 EAST SUPERIOR STREET DULUTH MN 55804 474681549 501(C)(3) 6905 0 N/A N/A SEE PART IVSEE PART IV NEW ULM MEDICAL CENTER 1324 5TH ST N NEW ULM MN 56073 363261413 501(C)(3) 11256 0 N/A N/A SEE PART IV NORTHFIELD HOSPITAL 2000 NORTH AVENUE NORTHFIELD MN 55057 416007241 501(C)(3) 5904 0 N/A N/A SEE PART IV NORTHWOOD CHILDRENS' SERVICES 714 W COLLEGE STREET DULUTH MN 55811 410706108 501(C)(3) 8107 0 N/A N/A SEE PART IV NYSTROM & ASSOCIATES LTD 1900 SILVER LAKE RD NEW BRIGHTON MN 55112 411700376 501(C)(3) 20595 0 N/A N/A SEE PART IV OPEN CITIES HEALTH CENTER INC 409 NORTH DUNLAP STREET ST PAUL MN 55104 363381598 501(C)(3) 8881 0 N/A N/A SEE PART IV PARK NICOLLET CLINIC 5050 EXCELSIOR BLVD ST LOUIS PARK MN 55416 410834920 501(C)(3) 7074 0 N/A N/A SEE PART IV RANGE REGIONAL HEALTH SERVICES 1700 UNIVERSITY AVENUE WEST ST PAUL MN 55104 411293970 501(C)(3) 17257 0 N/A N/A SEE PART IV RIDGEVIEW MEDICAL CENTER 500 S MAPLE ST WACONIA MN 55387 311667875 501(C)(3) 6437 0 N/A N/A SEE PART IV SANFORD BEMIDJI MEDICAL CENTER 1233 34TH STREET NW BEMIDJI MN 56601 411266009 501(C)(3) 15071 0 N/A N/A SEE PART IV SANFORD THIEF RIVER FALLS SANFORD PO BOX 2010 FARGO ND 58122 410709579 501(C)(3) 19335 0 N/A N/A SEE PART IV ST CLOUD HOSPITAL 1406 SIXTH AVE N ST CLOUD MN 56303 410695596 501(C)(3) 13006 0 N/A N/A SEE PART IV TRI COUNTY HOSPITAL 415 JEFFERSON ST N WADENA MN 56482 410713913 501(C)(3) 12340 0 N/A N/A SEE PART IV 21 0 COLLEGE FUNDED INSTITUTIONAL AID TO STUDENTS 2153 32898060 N/A N/A ENDOWED SCHOLARSHIPS TO STUDENTS 259 723100 N/A N/A FEDERAL GRANTS & SCHOLARSHIPS 246 815188 N/A N/A STATE GRANTS & SCHOLARSHIPS 22 168385 N/A N/A PRIVATE SCHOLARSHIPS 450 485151 N/A N/A FEDERAL SCHOLARSHIP ALLOWANCE PROGRAMS 381 539123 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 AWARD 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 2021-2022 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 333027 0 0 0 20944 0 24964 0 13531 0 392466 0 0 0 CHRIS MUELLER VICE-PRESIDENT FOR COLLEGE ADVANCEME 137187 0 0 0 13541 0 18251 0 64219 0 233198 0 0 0 RYAN SANDEFER VP ACADEMIC AFFAIRS 154035 0 0 0 300 0 18256 0 33924 0 206515 0 0 0 MARTY PARSONS VICE-PRESIDENT FOR FINANCE 162024 0 0 0 18427 0 13022 0 456 0 193929 0 0 0 STEVE LYONS VICE-PRESIDENT FOR STUDENT AFFAIRS 123570 0 0 0 14081 0 17574 0 25928 0 181153 0 0 0 BRENDA FISCHER DEAN OF BUSINESS AND PROFESSIONAL ST 110492 0 0 0 5163 0 4674 0 58618 0 178947 0 0 0 DIANE VERTIN CHIEF OPERATING OFFICER 133144 0 0 0 10706 0 14995 0 16998 0 175843 0 0 0 SHERYL SANDAHL DEAN OF NURSING 133404 0 0 0 13116 0 5501 0 22477 0 174498 0 0 0 PART I, LINE 1A HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE - BARBARA MCDONALD - TAXABLE COMPENSATION HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES - BARBARA MCDONALD - TAXABLE COMPENSATION PART I, LINE 1B THE COLLEGE HAS 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 FOR THEIR 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 AUTHORITY 410988525 60416HYU2 2012-10-17 9644673 REFUNDING SERIES 5R 0 0 0 B MN HIGHER EDUCATION FACILITIES AUTHORITY 410988525 60416JCX6 2019-09-01 32463903 REFUND THE SERIES SIX-S, SEVEN-H, AND SEVEN-J AND PAY ISSUANCE COSTS 0 0 0 C DULUTH ECONOMIC DEVELOPMENT AUTHORITY 416005105 2016-05-05 10000000 CONSTRUCTION OF BUILDING FOR LEASE TO COLLEGE OF ST. SCHOLASTICA 0 0 0 D DULUTH ECONOMIC DEVELOPMENT AUTHORITY 416005105 2015-08-17 6600000 CONSTRUCTION OF BUILDING FOR LEASE 0 0 0 A 3590000 9644673 849504 8657101 138068 8657101 2012 1 0 1 1 B 2195000 32463903 32163040 300661 32163040 2019 1 0 1 1 C 2066901 10000000 582098 200000 8522342 695560 2017 0 0 1 1 D 1450888 6600000 384185 132000 5624746 459069 2017 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 1 0 0 0 0 1 B 0 1 0 1 0 0 0 0 1 C 0 0 1 0 1 0 0 0 1 D 0 0 1 0 1 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: MN HIGHER EDUCATION FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2021 ISSUER NAME: MN HIGHER EDUCATION FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2019 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 26744 0 1 1 26744 X 3410 153338 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 PRESIDENT 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 2021 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 CONTROLLER AND THE VICE PRESIDENT FOR FINANCE PRIOR TO A DRAFT BEING PROVIDED TO THE COLLEGE'S BOARD OF TRUSTEES FOR REVIEW 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 VICE PRESIDENT 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 COMPARATOR 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. THIS PROCESS WAS LAST CONDUCTED IN 2022. 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 CONDUCTED IN 2022. 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: ACTUARIAL ADJUSTMENT -38,300. RECLASSIFICATION OF FUNDS HELD FOR OTHERS 475,936. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.