2023-05-11T09:30:56-05:00 2022-06-30 420714325 RSM US LLP 400 LOCUST STREET SUITE 640 DES MOINES IA 503092354 990 2021-07-01 426058591 UNIVERSITY OF NORTHERN IOWA FOUNDATION UNIV 3192737118 204 COMMONS UNI CEDAR FALLS IA 506140282 STACY ROBINSON TREASURER 3192737118 2023-05-09 1 STACY ROBINSON XXX-XX-XXXX KATHY FAIRCHILD P00222608 5155586600 2023-05-09 0 AAL1 IAL1 2021 2023-04-26 12:10:37Z JIM JERMIER 204 COMMONS UNI CEDAR FALLS IA 506140282 139868195 0 X FOUNDATION.UNI.EDU X 1959 IA SUSTAIN, GROW AND PROMOTE THE UNIVERSITY OF NORTHERN IOWA BY SOLICTING AND MANAGING GIFTS TO SUPPORT THE UNIVERSITY'S EDUCATION , RESEARCH & SCIENTIFIC ACTIVITIES. 32 32 45 40 49530 24105 33444756 29656525 0 0 13313996 9482615 2315 94588 46761067 39233728 7541386 10858572 0 0 5539803 6898225 255279 289072 3723308 3798119 5982334 17134587 24028203 29626480 15205525 233732232 224185175 3305245 3219955 230426987 220965220 X THE UNIVERSITY OF NORTHERN IOWA FOUNDATION'S MISSION IS TO GROW AND SUSTAIN PRIVATE RESOURCES AND BUILD RELATIONSHIPS TO SUPPORT THE UNIVERSITY OF NORTHERN IOWA, ITS STUDENTS, FACULTY, STAFF AND PROGRAMS. 0 0 6753962 6753962 SCHOLARSHIPS, PRIMARILY FOR THE BENEFIT OF STUDENTS AT THE UNIVERSITY OF NORTHERN IOWA - SCHOLARSHIP RECIPIENTS ARE CHOSEN BY THE UNIVERSITY OF NORTHERN IOWA FACULTY, DEPARTMENT HEADS, DEANS, FINANCIAL AID OFFICERS, OR A COMBINATION OF THESE. SCHOLARSHIP RECIPIENTS ARE SELECTED ACCORDING TO SCHOLARSHIP GUIDELINES WRITTEN AT THE TIME THE SCHOLARSHIP IS ESTABLISHED. THE UNIVERSITY OF NORTHERN IOWA FOUNDATION (UNI FOUNDATION) ADMINISTERS THE FUNDS FOR SCHOLARSHIPS SUPPORTED BY PRIVATE GIFTS. 6573029 730637 DEPARTMENTAL SUPPORT FOR THE BENEFIT OF STUDENTS AT THE UNIVERSITY OF NORTHERN IOWA - UNI FOUNDATION IS DESIGNATED AS THE CENTRAL FUNDRAISING AGENCY FOR THE UNIVERSITY OF NORTHERN IOWA. UNI FOUNDATION CONDUCTS CAMPAIGNS FOR UNIVERSITY PRIORITIES AND PROVIDES CENTRAL SERVICES TO SUPPORT FUNDRAISING, GROWTH OF THE ENDOWMENT, ADMINISTRATION, COMPLIANCE, DONOR STEWARDSHIP, AND OTHER AREAS.LAUNCHED IN THE FALL OF 2020, UNI FOUNDATION IS SUPPORTING THE DMACC URBAN CAMPUS IN DOWNTOWN DES MOINES THROUGH A NEW PROGRAM FOR STUDENTS TO EARN A FOUR-YEAR DEGREE BY ATTENDING ONSITE AT DMACC THEN ONLINE THROUGH THE UNIVERSITY OF NORTHERN IOWA. THESE PAYMENTS WILL TOTAL TO 2,500,000 AND WILL BE PAID IN ANNUAL INSTALLMENTS EACH YEAR FROM AUGUST 2020 THROUGH AUGUST 2024. 3290858 3290858 CAPITAL PROJECTS TO BENEFIT THE UNIVERSITY OF NORTHERN IOWA - DURING FISCAL YEAR 2022 INCLUDED THE CAMPANILE RENOVATION, FOOTBALL OUTDOOR PRACTICE FIELD, GALLAGHER-BLUEDORN PERFORMING ARTS CENTER EXPANSION AND THE UNI FOOTBALL MEETING ROOM. 256998 83115 68500 SUPPORT TO HELP IN THE OPERATIONS OF THE UNIVERSITY OF NORTHERN IOWA ALUMNI ASSOCIATION. 256998 83115 68500 16874847 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 1 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 X 78 0 1 45 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 32 32 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 AK CA CO DC FL MD MA MI MN NH NJ NY NC OH OK OR SC TN UT X X STACY ROBINSON 3192737118 121 COMMONS CEDAR FALLS IA 506140239 JIM JERMIER BOARD PRESIDENT 40.00 1.50 X 226498 0 48341 NOREEN HERMANSEN VP FOR PRINCIPAL GIFTS 40.00 0.00 X 147434 0 27245 STEVE GEARHART ASSOCIATE VP FOR ADVANCEMENT 40.00 0.00 X 137691 0 36868 LESLIE PRIDEAUX AVP ALUMNI RELATIONS 40.00 X 101935 0 31093 NATE CLAPHAM ASSISTANT VP COLLEGIATE DEV/ANNUAL GIVING 40.00 0.00 X 100853 0 41944 STACY ROBINSON BOARD TREASURER 40.00 1.50 X 112342 0 24148 HILLERY OBERLE AVP OF STRATEGY, COMMUN/CAMPAIGNS 40.00 1.00 X 105052 0 22585 MEGAN STULL BOARD SECRETARY 40.00 1.50 X 74821 0 8647 JAN BITTNER CHAIR THRU 9/21, TRUSTEE 1.00 0.00 X X 0 0 0 LINDA COOK CHAIR AS OF 10/21 1.00 0.50 X X 0 0 0 LARRY FOX VICE CHAIR AS OF 10/21 1.00 0.00 X X 0 0 0 MICHAEL ARMBRECHT 2ND VICE CHAIR AS OF 10/21 1.00 0.00 X X 0 0 0 STEVE ANDERSON TRUSTEE 1.00 0.00 X 0 0 0 BOB BOWLSBY TRUSTEE 1.00 0.00 X 0 0 0 CARL BOYD TRUSTEE 1.00 0.00 X 0 0 0 MARGARET BRADFORD TRUSTEE 1.00 0.00 X 0 0 0 DON COFFIN TRUSTEE 1.00 0.00 X 0 0 0 MARY COFFIN TRUSTEE 1.00 0.00 X 0 0 0 DAN FICK TRUSTEE 1.00 0.00 X 0 0 0 JORGEN HEIDEMAN TRUSTEE 1.00 1.00 X 0 0 0 TIM HURLEY TRUSTEE 1.00 0.50 X 0 0 0 RICH JAMES TRUSTEE 1.00 0.50 X 0 0 0 GUANG JIN TRUSTEE 1.00 0.50 X 0 0 0 ROSE LORENZ TRUSTEE THRU 9/21 1.00 0.50 X 0 0 0 DAVID MASON TRUSTEE 1.00 0.00 X 0 0 0 JIM MUDD II TRUSTEE 1.00 0.00 X 0 0 0 KATIE MULLHOLLAND TRUSTEE 1.00 0.50 X 0 0 0 MARK NOOK TRUSTEE 1.00 1.50 X 0 0 0 MARK OMAN TRUSTEE 1.00 0.00 X 0 0 0 RICHARD REDFERN TRUSTEE 1.00 0.00 X 0 0 0 REID RICHARDS TRUSTEE THRU 9/21 1.00 0.00 X 0 0 0 STEVE SEGEBARTH TRUSTEE THRU 9/21 1.00 0.50 X 0 0 0 DUANE SMITH TRUSTEE 1.00 0.50 X 0 0 0 SANDY STEVENS TRUSTEE 1.00 0.00 X 0 0 0 DAVID TAKES TRUSTEE 1.00 0.50 X 0 0 0 DANIEL WALLER TRUSTEE 1.00 0.00 X 0 0 0 BOBBIE WILLIAMS TRUSTEE 1.00 0.50 X 0 0 0 MICHAEL WRIGHT TRUSTEE 1.00 0.00 X 0 0 0 MIKE YOUNG TRUSTEE 1.00 0.50 X 0 0 0 GRACE PETRZELKA STUDENT TRUSTEE 1.00 0.00 X 0 0 0 MICHAEL HAGER BOARD VICE PRESIDENT 1.00 0.00 X 0 0 0 1006626 0 240871 7 0 1 1 MORGAN STANLEY SMITH BARNEY 4449 EASTON WAY COLUMBUS OH 43219 INVESTMENT CONSULTING 207271 EAB GLOBAL INC PO BOX 603519 CHARLOTTE NC 282603519 MARKETING SERVICES 148905 2 208149 29448376 2966335 29656525 6130445 49530 6080915 22742 22742 102621963 1234779 99263749 1240823 3358214 -6044 3352170 3352170 129895 208149 129895 0 MISCELLANEOUS INCOME 611600 68500 68500 REGISTRATION FEE INCOME 611600 3346 3346 71846 39233728 68500 49530 9459173 4104610 4104610 6753962 6753962 1249341 707513 541828 5648884 2645009 1157431 1846444 1045 1045 101500 101500 289072 289072 1262008 1262008 760588 604231 6031 150326 500 500 473668 170177 48741 254750 166672 43181 5955 117536 45272 17831 1261 26180 883204 766332 402 116470 81211 73343 120 7748 40217 14265 25952 100412 80550 13614 6248 BUILDING & EQUIPMENT MA 843922 808569 9732 25621 MEALS & ENTERTAINMENT 544063 299512 24358 220193 BAD DEBT EXPENSE 171430 171430 UBI TAX 6000 6000 500622 320800 59430 120392 24028203 16874847 3430048 3723308 12205489 9881389 9244657 3889633 18317726 25203009 26662 38173 100798 199391 412905 356988 96134 55917 133389578 125619060 51357019 57618417 8994169 1680186 233732232 224185175 708385 1089865 3670 2156 2593190 2127934 3305245 3219955 X 15715207 11722008 214711780 209243212 230426987 220965220 233732232 224185175 X 15205525 -24845283 177991 X 0 1 X 1 0 X 16694617 14801532 28863587 33444756 29656525 123461017 16694617 14801532 28863587 33444756 29656525 123461017 5487966 117973051 2777330 2979082 2733394 4044310 6103657 18637773 36279 23613 26278 16617 49530 152317 109586 93002 96024 64081 3346 366039 142617146 0.82720 0.85450 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING INCOME - 2017 AMOUNT: $ 106,035. 2018 AMOUNT: $ 89,128. 2019 AMOUNT: $ 94,683. 2020 AMOUNT: $ 62,507. 2021 AMOUNT: $ 0. REGISTRATION FEE INCOME - 2017 AMOUNT: $ 3,551. 2018 AMOUNT: $ 3,874. 2019 AMOUNT: $ 1,341. 2020 AMOUNT: $ 1,574. 2021 AMOUNT: $ 3,346. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 157037754 6970574 -11161853 2426564 1375747 1813858 147230306 118362233 11353818 32004733 2420726 785780 1476524 157037754 115304597 8124540 43794 2252318 1284041 1574339 118362233 112627055 2956090 5016746 2408204 1221023 1666067 115304597 104281271 4991624 8084676 2267696 1311109 1151711 112627055 0.04360 0.83200 0.12440 1 0 412905 356988 55917 55917 REAL ESTATE 912757 F FUND OF FUNDS 27023640 F COMMON FUNDS 578432 F OTHER LIMITED PARTNERSHIPS 29103588 F 57618417 ANNUITIES PAYABLE 1232851 ANNUITY TRUSTS PAYABLE 546449 UNITRUSTS PAYABLE 348634 2127934 X 13572143 -24845283 445705 -24399578 37971721 1262007 1262007 39233728 23033910 445705 -177991 267714 22766196 1262007 1262007 24028203 PART V, LINE 4: INTENDED USES OF ENDOWMENT FUNDS THE ENDOWMENT FUNDS ARE USED TO PROVIDE SCHOLARSHIPS AND DEPARTMENTAL SUPPORT FOR STUDENTS AT THE UNIVERSITY OF NORTHERN IOWA. PART X, LINE 2: ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER ASC 740-10 THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THUS, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. IN ACCORDANCE WITH THE GUIDANCE FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS AND DETERMINED THAT THERE ARE NO INCOME TAX EFFECTS WITH RESPECT TO ITS FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES. THERE WERE NO INTEREST OR PENALTIES RELATED TO INCOME TAXES THAT HAVE BEEN ACCRUED OR RECOGNIZED AS OF AND FOR THE YEARS ENDED JUNE 30, 2022 AND 2021. THE ORGANIZATION FOLLOWS THE ACCOUNTING GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE LIKELY THAN NOT THRESHOLD, THE AMOUNT REOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE ORGANIZATION APPLIED THE UNCERTAIN TAX POSITION GUIDANCE OT ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINED OPEN AND DETERMINED THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS AS OF THAT DATE. THE ORGANIZATION DOES NOT BELIEVE THERE IS ANY UNCERTAINTY WITH RESPECT TO ITS TAX POSITION WHICH WOULD RESULT IN A MATERIAL CHANGE TO THE FINANCIAL STATEMENTS. PART XII, LINE 2D - OTHER ADJUSTMENTS: PRESENT VALUE LIABILITY ACTUARIAL ADJUSTMENT EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 INVESTMENTS 4567303 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 33071968 0 0 0 0 0 0 37639271 0 37639271 1 0 1 1 1 0 PART III ACCOUNTING METHOD: X X X X X X 1 EAB GLOBAL INC PO BOX 603519 CHARLOTTE NC 282603519 MARKETING SERVICES 0 361298 148905 212393 STELTER COMPANY INC PO BOX 5228 DES MOINES IA 503055228 MARKETING SERVICES 0 62440 29896 32544 DAVID OMAN 743 53RD STREET DES MOINES IA 50312 CONSULTING SERVICES 0 0 65000 -65000 PLEDGEMINE 4630 WEAVER PARKWAY WARRENVILLE IL 605553928 CREATIVE & STRATEGIC COMMUNICATIONS 0 0 28532 -28532 423738 272333 151405 AK AL AR CA CO FL GA HI IL KS KY LA MA MD MI MN MS NC ND NH NJ NM NV NY OH OK OR PA RI SC TN UT VA WA WI WV RALLY IN THE VALLEY 282658 169750 112908 112908 WOMEN AT PLAY 47431 32344 15087 15087 2 7955 6055 1900 1900 338044 208149 129895 129895 129895 0 SCHEDULE G, PART I, LINE 1, COLUMN V PAYMENTS FOR FUNDRAISING EXPENSES UNIF REIMBURSES EAB GLOBAL, INC. (EAB) FOR ALL POSTAGE CHARGES AND FILING FEES. AN ESTIMATED FEE IS PROVIDED TO EAB FOR DIRECT MAIL COSTS AND IS RE-EVALUATED AT THE END OF THE YEAR. IF ACTUAL EXPENSE IS GREATER THAN THE ESTIMATED FEE, EAB WILL INVOICE UNIF FOR THE EXCESS. IF ACTUAL EXPENSE IS LESS THAN THE ESTIMATED FEE, EAB WILL CREDIT THE EXCESS TO FUTURE FUNDRAISING SERVICES OR REFUND IF REQUESTED BY UNIF. ACTUAL EXPENSES FOR FY22 TOTALED $15,805. UNIF PREPAYS PLEDGEMINE FOR THE COST OF POSTAGE AT THE APPLICABLE POSTAGE RATES ESTABLISHED BY THE UNITED STATES POSTAL SERVICE. POSTAGE FUNDS ARE DIRECTLY FOR IMMEDIATE USE INTO A CLIENT ESCROW ACCOUNT MAINTAINED BY PLEDGEMINE. FUNDS WITHIN THE CLIENT ESCROW ACCOUNT ARE USED TO COVER POSTAGE OR DATA PROCESSING FEES AND CAN BE TRANSFERRED TO DESIGN CREDITS. ACTUAL EXPNESE FOR FY22 TOTALED $12,500. 1 UNIVERSITY OF NORTHERN IOWA 1227 W 27TH STREET CEDAR FALLS IA 50614 426004333 SECTION 115 0 27700 FMV/APPRAISAL ARTWORK PROGRAM SUPPORT UNIVERSITY OF NORTHERN IOWA 1227 W 27TH STREET CEDAR FALLS IA 50614 426004333 SECTION 115 0 27051 FMV/APPRAISAL MEALS PROGRAM SUPPORT UNIVERSITY OF NORTHERN IOWA 1227 W 27TH STREET CEDAR FALLS IA 50614 426004333 SECTION 115 0 5454 FMV/APPRAISAL PRINTING PROGRAM SUPPORT UNIVERSITY OF NORTHERN IOWA 1227 W 27TH STREET CEDAR FALLS IA 50614 426004333 SECTION 115 0 69280 FMV/APPRAISAL SUPPLIES PROGRAM SUPPORT UNIVERSITY OF NORTHERN IOWA 1227 W 27TH STREET CEDAR FALLS IA 50614 426004333 SECTION 115 3290588 0 CAPITAL PROJECTS UNIVERSITY OF NORTHERN IOWA 1227 W 27TH STREET CEDAR FALLS IA 50614 426004333 SECTION 115 14742 0 PROGRAM SUPPORT DMACC FOUNDATION 2006 S ANKENY BLVD ANKENY IA 50023 237229486 501(C)(3) 600000 0 FMV/APPRAISAL DMACC/UNI ACADEMIC PARTNERSHIP 2 STUDENT SCHOLARSHIPS AND AWARDS 2212 6753962 0 PART I, LINE 2: THE UNIVERSITY OF NORTHERN IOWA'S FINANCIAL AID OFFICE ADMINISTERS GRANTS, SCHOLARSHIPS, AND THE PAYMENT OF PROGRAM FUNDS FROM THE FILING ORGANIZATION TO THE UNIVERSITY AND ITS AFFILIATES. THE FILING ORGANIZATION TESTS THESE AND ALL OTHER GRANTS AGAINST THE ORIGINALLY INTENDED PURPOSE. THE FILING ORGANIZATION PROVIDES SUPPORT TO THE UNIVERSITY OF NORTHERN IOWA ALUMNI ASSOCIATION, AN UNRELATED BUT AFFILIATED ORGANIZATION. THIS SUPPORT PROVIDES FINANCIAL RESOURCES THAT PAY FOR THE PAYROLL EXPENSES FOR TWO INDIVIDUALS AS WELL AS A PORTION FOR THREE OTHER INDIVIDUALS AT THE UNIVERSITY OF NORTHERN IOWA ALUMNI ASSOCIATION. THE AFFILIATED RELATIONSHIP OF THE TWO ENTITIES ALLOWS FOR TRANSPARENCY AND MONITORING OF THE FURTHERANCE OF THE INTENDED PURPOSE. EFFECTIVE JUNE 30, 2021, THE UNIVERSITY OF NORTHERN IOWA ALUMNI ASSOCIATION WAS DISSOLVED AND ITS ASSETS WERE CONTRIBUTED TO THE UNIVERSITY OF NORTHERN IOWA ALUMNI ASSOCIATION LLC, WHICH IS A NEW DISREGARDED ENTITY OF THE FILING ORGANIZATION. THE FILING ORGANIZATION IS THE DIRECT CONTROLLING ENTITY OF UNIVERSITY OF NORTHERN IOWA PROPERTIES CORPORATION AND TRANSFERRED ITS TITLE TO A PIECE OF LAND. NO ADDITIONAL MONITORING IS NECESSARY. THE FILING ORGANIZATION WILL BE PROVIDING SUPPORT TO THE DMACC URBAN CAMPUS IN DOWNTOWN DES MOINES THROUGH A NEW PROGRAM FOR STUDENTS. THESE PAYMENTS WILL TOTAL $2,500,000 AND WILL BE PAID IN ANNUAL INSTALLMENTS EACH YEAR FROM AUGUST 2020 THROUGH AUGUST 2024. THE ORGANIZATION WILL MONITOR THESE GRANTS TO GUARANTEE THEY ARE USED FOR THE INTENDED PURPOSE. X X 1 1 0 0 0 0 0 0 0 0 0 JIM JERMIER BOARD PRESIDENT 220991 0 0 0 5507 0 22437 0 25904 0 274839 0 0 0 NOREEN HERMANSEN VP FOR PRINCIPAL GIFTS 145688 0 0 0 1746 0 14620 0 12625 0 174679 0 0 0 STEVE GEARHART ASSOCIATE VP FOR ADVANCEMENT 126532 0 0 0 11159 0 12950 0 23918 0 174559 0 0 0 PART I, LINE 1A TRAVEL FOR COMPANIONS THE PRESIDENT OF THE UNRELATED UNIVERSITY IS A NON-PAID BOARD MEMBER OF THE FILING ORGANIZATION. WHEN THE PRESIDENT'S SPOUSE TRAVELS WITH THE PRESIDENT AND PERFORMS DONOR DEVELOPMENT FUNCTIONS FOR THE FILING ORGANIZATION, THE SPOUSE'S TRAVEL EXPENSES ARE REVIEWED BY AND ULTIMATELY PAID BY THE FILING ORGANIZATION. HEALTH OR SOCIAL CLUB DUES THE FILING ORGANIZATION PAID FOR CLUB MEMBERSHIPS FOR JIM JERMIER AND STEVE GEARHART DURING THE FISCAL YEAR. THESE WERE DEEMED TO BE TAXABLE AND INCLUDED IN THE REPORTABLE COMPENSATION. PART I, LINE 3 TOP MANAGEMENT'S COMPENSATION THE PRESIDENT OF THE UNIVERSITY OF NORTHERN IOWA FOUNDATION (UNI FOUNDATION) ALSO HAS A UNIVERSITY APPOINTMENT AS THE VICE PRESIDENT FOR UNIVERSITY ADVANCEMENT. SALARY FOR THIS POSITION IS PAID THROUGH UNIVERSITY GENERAL FUNDS. THE AMOUNT OF SALARY INCREASE FOR THE UNI FOUNDATION PRESIDENT AND OTHER OFFICERS IS DETERMINED BY THE PRESIDENT OF THE UNIVERSITY IN CONSULTATION, AS NEEDED, WITH THE UNI FOUNDATION BOARD OF TRUSTEES. INCREASES ARE DETERMINED BY A VARIETY OF FACTORS, PRIMARILY THE ACHIEVEMENT OF MUTUALLY-AGREED UPON ANNUAL GOALS BY THE UNIVERSITY PRESIDENT AND THE VICE PRESIDENT FOR UNIVERSITY ADVANCEMENT/UNI FOUNDATION PRESIDENT. HUMAN RESOURCE SERVICES AT THE UNVERSITY PROVIDES REGULAR UPDATES REGARDING SALARIES (BY POSITION AND TITLE) AT PEER INSTITUTIONS. FORM 990, PART VII, SECTION A, LINE 1 AND/OR SCHEDULE J, PART II: COMPENSATION FROM AN UNRELATED ORGANIZATION THE UNIVERSITY OF NORTHERN IOWA (UNI), AN UNRELATED ORGANIZATION, PAID ALL COMPENSATION FOR THE INDIVIDUALS LISTED BELOW IN (A) AND (B) FOR THEIR SERVICES RENDERED TO THE FILING ORGANIZATION. (A) THE FILING ORGANIZATION DID NOT REIMBURSE UNI FOR COMPENSATION PAID TO JIM JERMIER, HILLERY OBERLE, AND MEGAN STULL FOR CALENDAR YEAR 2021 AND FISCAL YEAR 2022. IT ALSO DID NOT REIMBURSE UNI FOR COMPENSATION PAID TO STEVE GEARHART FOR DECEMBER 2021. (B) THE FILING ORGANIZATION REIMBURSED UNI FOR COMPENSATION PAID TO NOREEN HERMANSEN, STEVE GEARHART, LESLIE PRIDEAUS, NATHAN CLAPHAM, AND STACY ROBINSON FOR CALENDAR YEAR 2021 AND FISCAL YEAR 2022 EXCEPT AS NOTED ABOVE FOR STEVE GEARHART FOR DECEMBER 2021. X 11 27700 FMV/APPRAISAL X 32 1092227 FMV X 2 2161 FMV X SALARIES 1 1607188 FMV X AUCTION ITEMS 125 131570 FMV X SUPPLIES 11 69833 FMV X MEALS 16 27051 FMV X PRINTING 4 5454 FMV X UNIFORMS 1 1152 FMV 0 1 0 FORM 990, PART V, LINE 2A NUMBER OF EMPLOYEES ON FORM W-3 THE NUMBER OF EMPLOYEES LISTED AS BEING ON FORM W-3 IS THE TOTAL EMPLOYEE COUNT FOR THE FILING ORGANIZATION. WHILE THE UNVERISTY OF NORTHERN IOWA IS THE COMMON PAYMASTER FOR UNI FOUNDATION, THE NUMBER OF EMPLOYEES ONLY INCLUDES THE EMPLOYEE COUNT FOR UNI FOUNDATION. FORM 990, PART VI, SECTION A, LINE 2 DON COFFIN AND MARY COFFIN, BOTH TRUSTEES, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FILING ORGANIZATION UTILIZES AN INDEPENDENT ACCOUNTING FIRM TO COMPLETE THE FORM 990 AND RELATED SCHEDULES. MANAGEMENT REVIEWS THE FORM 990. UPON MANAGEMENT APPROVAL OF THE FORM 990, THE AUDIT COMMITTEE CHAIR PRESENTS AN OVERVIEW OF THE FORM 990 TO THE FULL BOARD AT AN ON-CAMPUS MEETING. A COPY OF THE FORM 990 IS MADE AVAILABLE TO THE FULL BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT A CONFLICT OF INTEREST POLICY AND QUESTIONNAIRE IS DISTRIBUTED ANNUALLY TO TRUSTEES, OFFICERS AND STAFF. ALL ARE ASKED TO DISCLOSE RELATOINSHIPS AND/OR ORGANIZATIONAL COMMITMENTS TO ASSIST IN IDENTIFYING, MANAGING AND/OR REDUCING CONFLICTS OF INTEREST. QUESTIONNAIRES ARE REVIEWED BY THE PRESIDENT OF THE FOUNDATION OR A DESIGNEE FOR POTENTIAL CONFLICTS OF INTEREST. THE PRESIDENT OF THE FOUNDATION COMMUNICATES WITH NECESSARY INDIVIDUALS TO DETERMINE WHAT ACTION, IF ANY, MUST OCCUR, I.E., REFRAINING FROM BOARD VOTES, ETC. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT OF THE UNIVERSITY OF NORTHERN IOWA FOUNDATION (UNI FOUNDATION) ALSO HAS A UNIVERSITY APPOINTMENT AS THE VICE PRESIDENT FOR UNIVERSITY ADVANCEMENT. SALARY FOR THIS POSITION IS PAID THROUGH UNIVERSITY GENERAL FUNDS. SALARY INCREASES FOR FACULTY, PROFESSIONAL STAFF AND ADMINISTRATORS ARE TO A LARGE EXTENT DETERMINED BY COLLECTIVE BARGAINING BY THE PRESIDENT OF THE UNVERSITY IN CONSULTATION, AS NEEDED, WITH THE UNI FOUNDATION BOARD OF TRUSTEES. INCREASES ARE DETERMINED BY A VARIETY OF FACTORS, PRIMARILY THE ACHIEVEMENT OF MUTUALLY-AGREED UPON ANNUAL GOALS BY THE UNIVERSITY PRESIDENT AND THE VICE PRESIDENT FOR UNIVERSITY ADVANCEMENT/UNI FOUNDATION PRESIDENT. HUMAN RESOURCE SERVICES AT THE UNVERSITY PROVIDES REGULAR UPDATES REGARDING SALARIES (BY POSITION AND TITLE) AT PEER INSTITUTIONS. ALL WRITTEN DOCUMENTATION IS HELD IN A LOCKED FILE (BOTH PAPER AND ELECTRONIC) WITHIN THE OFFICE OF THE UNI FOUNDATION PRESIDENT AND IS ONLY ACCESSIBLE WITH PERMISSION OF THE RESPECTIVE STAFF MEMBER AND THE UNI FOUNDATION PRESIDENT. FORM 990, PART VI, SECTION C, LINE 18 UNIF MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND OTHER REQUIRED DISCLOSURES AVAILABLE UPON REQUEST. THE ORGANIZATION POSTS ITS AUDITED FINANCIALS, IRS DETERMINATION LETTER, FORM 1023, AND FORM 990 TO ITS WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 REFER TO NARRATIVE LISTED FOR LINE 18. FORM 990, PART XI, LINE 9: PRESENT VALUE LIABILITY ACTUARIAL ADJUSTMENT 177,991. UNIVERSITY OF NORTHERN IOWA ALUMNI ASSOCIATION 205 COMMONS UNI CEDAR FALLS IA 506140284 426058591 ENGAGE ALUMNI & STUDENTS IA 295497 1040252 UNI FOUNDATION UNIV OF NORTHERN IOWA RESEARCH FNDN 205 COMMONS UNI CEDAR FALLS IA 506140282 391896362 INTELLECTUAL PROPERTY IA 501(C)(3) LINE 12A, I 0 UNIV OF NORTHERN IOWA PROPERTIES CORP 205 COMMONS UNI CEDAR FALLS IA 506140282 391896366 MANAGE PROPERTY IA 501(C)(3) LINE 12A, I 0 CHARITABLE REMAINDER ANNUITY TRUSTS (5) TRUST IA UNI FOUNDATION 1 CHARITABLE REMAINDER UNITRUSTS (5) TRUST IA UNI FOUNDATION 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 UNIVERSITY OF NORTHERN IOWA RESEARCH FNDN D 310000 COST UNIVERSITY OF NORTHERN IOWA PROPERTIES CORPORATION D 29180 COST