CONCORDIA COLLEGE CORPORATION: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- CONCORDIA COLLEGE CORPORATION (EIN 41-0693977)
- Tax period
- 2019-05-01 to 2020-04-30
- Filed
- 2021-03-03
- IRS object ID
- 202120629349300717
- Schema version
- 2019v5.2
- 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 F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-03-03T09:48:27-06:00 | ReturnTs |
| Tax Period End | 2020-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390859910 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 S 6TH ST 2300 | AddressLine1Txt |
| City | MINNEAPOLIS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410693977 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONCORDIA COLLEGE CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CONC | BusinessNameControlTxt |
| Phone | 2182994206 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 S 8TH ST | AddressLine1Txt |
| City | MOORHEAD | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56562 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LINDA J BROWN | PersonNm |
| Person Title | TREASURER & VP FOR FINANCE | PersonTitleTxt |
| Phone | 2182994206 | PhoneNum |
| Signature | 2021-02-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAWRENCE H MOHR CPA | PreparerPersonNm |
| PTIN | P00447603 | PTIN |
| Phone | 6128764500 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | WILLIAM J CRAFT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 S 8TH ST | AddressLine1Txt |
| City | MOORHEAD | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56562 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $152,092,631 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Group Exemption | 9386 | GroupExemptionNum |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CONCORDIACOLLEGE.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1891 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | CONCORDIA COLLEGE IS A FOUR-YEAR LIBERAL ARTS COLLEGE OF THE EVANGELICAL LUTHERAN CHURCH OF AMERICA OFFERING 59 MAJORS AND 12 PRE-PROFESSIONAL PROGRAMS. DURING THE 2019-2020 SCHOOL YEAR, CONCORDIA COLLEGE HAD AN ENROLLMENT OF 2,042 STUDENTS; 1,105 OF THESE STUDENTS WERE RESIDING IN DORMITORIES OR OTHER FORMS OF ON-CAMPUS HOUSING AND 1,471 STUDENTS PARTICIPATED IN SOME VARYING FORM OF A MEAL PLAN THROUGH THE ON-CAMPUS DINING SERVICE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 27 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 27 | VotingMembersIndependentCnt |
| Total Employee | 3382 | TotalEmployeeCnt |
| Total Volunteers | 851 | TotalVolunteersCnt |
| Total Gross UBI | $1,418,513 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $24,442,164 | PYContributionsGrantsAmt |
| CY Contributions Grants | $30,755,032 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $106,665,691 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $104,082,313 | CYProgramServiceRevenueAmt |
| PY Investment Income | $10,464,163 | PYInvestmentIncomeAmt |
| CY Investment Income | $9,836,352 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,061,344 | PYOtherRevenueAmt |
| CY Other Revenue | $1,214,109 | CYOtherRevenueAmt |
| PY Total Revenue | $142,633,362 | PYTotalRevenueAmt |
| CY Total Revenue | $145,887,806 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $43,581,454 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $46,172,519 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $54,015,824 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $56,210,877 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $6,026 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $965 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,313,859 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $32,726,242 | PYOtherExpensesAmt |
| CY Other Expenses | $31,309,784 | CYOtherExpensesAmt |
| PY Total Expenses | $130,329,546 | PYTotalExpensesAmt |
| CY Total Expenses | $133,694,145 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $12,303,816 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $12,193,661 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $375,461,785 | TotalAssetsBOYAmt |
| Total Assets EOY | $365,441,053 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $79,969,400 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $71,432,245 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $295,492,385 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $294,008,808 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE PURPOSE OF CONCORDIA COLLEGE IS TO INFLUENCE THE AFFAIRS OF THE WORLD BY SENDING INTO SOCIETY THOUGHTFUL AND INFORMED MEN AND WOMEN DEDICATED TO THE CHRISTIAN LIFE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $72,485,667 | ExpenseAmt |
| Grant | $45,528,076 | GrantAmt |
| Revenue | $80,494,196 | RevenueAmt |
| Desc | CONCORDIA COLLEGE OFFERS BACHELOR OF ARTS AND BACHELOR OF MUSIC DEGREES, AS WELL AS A MASTER OF EDUCATION IN WORLD LANGUAGE INSTRUCTION. THE 2019-2020 ENROLLMENT WAS 2,042 STUDENTS, 423 OF WHOM MET THE REQUIREMENTS OF GRADUATION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $14,397,928 | ExpenseAmt |
| Revenue | $10,887,924 | RevenueAmt |
| Desc | AUXILIARY ENTERPRISES AT CONCORDIA COLLEGE ARE COMPRISED OF 12 RESIDENCE HALLS OR ON-CAMPUS APARTMENTS, A DINING HALL AS WELL AS A QUICK-SERVE RESTAURANT OPTION, SNACK SHOP AND COFFEE SHOP, A BOOKSTORE AND A DAY CARE FACILITY FOR FACULTY, STAFF AND STUDENTS. 54% OF ENROLLED STUDENTS LIVED IN ON-CAMPUS HOUSING, WHILE 72% OF THE ENROLLED STUDENT POPULATION PARTICIPATED IN ONE OF THE EIGHT MEAL PLAN OPTIONS OFFERED BY THE COLLEGE'S DINING SERVICE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $14,017,153 | ExpenseAmt |
| Grant | $644,443 | GrantAmt |
| Revenue | $11,896,990 | RevenueAmt |
| Desc | CONCORDIA COLLEGE OWNS AND OPERATES THE CONCORDIA LANGUAGE VILLAGES. THE LANGUAGE VILLAGES USE IMMERSION TECHNIQUES TO TEACH PARTICIPANTS ABOUT OTHER LANGUAGES AND CULTURES WHILE GIVING CONCORDIA STUDENTS THE OPPORTUNITY TO GAIN PRACTICAL TEACHING EXPERIENCE. THE LANGUAGE VILLAGES OFFER INSTRUCTION IN 17 DIFFERENT LANGUAGES WITH A WIDE VARIETY OF YEAR-ROUND PROGRAMS DESIGNED FOR LEARNERS OF EVERY AGE. MOST VILLAGES ARE LOCATED AT VARIOUS SITES ON TURTLE RIVER LAKE NEAR BEMIDJI, MN, AS WELL AS AT VARIOUS LEASED SITES THROUGHOUT MINNESOTA. NEW THIS FISCAL YEAR IS THE ADDITION OF VIRTUAL VILLAGES, ONLINE IMMERSION PROGRAMMING. DURING THE FISCAL YEAR 2019-2020, CONCORDIA LANGUAGE VILLAGES ENROLLED 9,206 PARTICIPANTS IN A VARIETY OF PROGRAMS OFFERED THROUGHOUT THE YEAR. ALTHOUGH THE MAJORITY OF PROGRAMMING TAKES PLACE DURING THE SUMMER, THE EXPANSION OF YEAR-ROUND LANGUAGE LEARNING THROUGH THE VILLAGES CONTINUES TO GROW. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $17,478,338 | ExpenseAmt |
| Desc | PUBLIC SERVICE, ACADEMIC SUPPORT, AND STUDENT SERVICES (COMBINED) | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $17,478,338 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $118,379,086 | 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 | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | 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 | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | 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 | Yes (1) | 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 | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 310 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 3382 | 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 | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | Yes (1) | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 1 | Form8282FiledCnt |
| 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 | 27 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | 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 | 0 | 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 | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARK LILLEHAUGEN CONTROLLER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2182994206 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 S 8TH ST | AddressLine1Txt |
| City | MOORHEAD | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56562 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (36 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| DR WILLIAM J CRAFT | |||||||
| PRESIDENT | 40.00 | Yes (X) | $390,768 | $0 | $56,025 | ||
| LINDA J BROWN | |||||||
| TREASURER/VP FOR FINANCE | 40.00 | Yes (X) | $176,081 | $0 | $18,314 | ||
| ALBERT KAGAN | |||||||
| PROFESSOR OF RESEARCH IN MGMT INFORMATION SYS | 40.00 | $171,169 | $0 | $20,373 | Yes (X) | ||
| KARL A STUMO | |||||||
| VP, ENROLLMENT AND MARKETING | 40.00 | $163,001 | $0 | $17,340 | Yes (X) | ||
| TERESA L HARLAND | |||||||
| VP, ADVANCEMENT | 40.00 | $146,604 | $0 | $11,765 | Yes (X) | ||
| LISA SETHRE-HOFSTAD | |||||||
| VP, STUDENT DEVELOPMENT AND CAMPUS LIFE | 40.00 | $139,617 | $0 | $8,403 | Yes (X) | ||
| CHRISTOPHER J MASON | |||||||
| DEAN, OFFUTT SCHOOL OF BUSINESS | 40.00 | $131,008 | $0 | $16,913 | Yes (X) | ||
| DR EARL LEWIS | |||||||
| CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| MARY S RANUM | |||||||
| VICE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| DR JULIE A BLEHM | |||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| REV LOWELL G ALMEN | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| REV TERRY A BRANDT | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| TROY J BUTNER | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JEAN E BYE | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| VICTOR A EVERSON | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| KAREN L GRANDSTRAND | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DR DAVID M GRING | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| COREY L HAALAND | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DR KATHRYN E HASBARGEN | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| REV GARY R HENDERSON | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| RACHEL C HOLLSTADT | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DAVID J HORAZDOVSKY | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| KEITH A JOHANNESON | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| TAMMY LEE | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DR ROLAND D MARTINSON | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DR BRADLEY MILLER | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| ROSA M MILLER | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| REV JENNIFER NAGEL | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| CONNIE NICHOLAS | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| RONALD D OFFUTT | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| KAREN A PAUL | |||||||
| ADVISORY MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| REV MARY PECHAUER | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JAMES E SENSKE | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DR RICHARD L TORGERSON | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DR MARK N WILHELM | |||||||
| ADVISORY MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JOHN E YDSTIE | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,318,248 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $149,133 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 20 | 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 |
|---|---|---|---|---|---|
| FRENZEL CONSTRUCTION INC | |||||
| 6975 DANIELLE LN NE | BEMIDJI | MN | 56601 | CONSTRUCTION | $600,376 |
| MARCO TECHNOLOGIES LLC | |||||
| 4510 HEATHERWOOD RD | ST CLOUD | MN | 56302 | PRINTING SERVICES | $298,715 |
| ELLUCIAN COMPANY LP | |||||
| 14083 COLLECTIONS CENTER DR | CHICAGO | IL | 60693 | IT CONSULTING | $284,730 |
| VERUS ADVISORY INC | |||||
| 800 FIFTH AVE STE 3900 | SEATTLE | WA | 98104 | INVESTMENT CONSULTING | $275,048 |
| FORUM COMMUNICATIONS PRINTING | |||||
| PO BOX 2065 | FARGO | ND | 58107 | PRINTING SERVICES | $264,488 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 20 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $94,672 | FundraisingAmt |
| Government Grants | $4,275,109 | GovernmentGrantsAmt |
| All Other Contributions | $26,385,251 | AllOtherContributionsAmt |
| Noncash Contributions | $6,697,118 | NoncashContributionsAmt |
| Total Contributions | $30,755,032 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| EDUCATION, GENERAL | 611310 | $80,494,196 | $80,494,196 | ||
| LANGUAGE VILLAGES | 611310 | $11,896,990 | $11,896,990 | ||
| DINING SERVICES | 611310 | $7,127,427 | $5,762,442 | $1,364,985 | |
| RESIDENCE HALLS | 611310 | $3,735,155 | $3,735,155 | ||
| DAY CARE SERVICES | 611310 | $497,688 | $497,688 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $330,857 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $330,857 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $104,082,313 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,393,759 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $3,728 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,390,031 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $156,503 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $44,907 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $111,596 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $111,596 | TotalRevenueColumnAmt |
| Exclusion | $111,596 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,935,474 | SecuritiesAmt |
| Other | $2,434,280 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,487,808 | SecuritiesAmt |
| Other | $2,439,353 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,447,666 | SecuritiesAmt |
| Other | -$5,073 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,442,593 | TotalRevenueColumnAmt |
| Exclusion | $5,442,593 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $35,523 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $94,672 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $42,280 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$6,757 | TotalRevenueColumnAmt |
| Exclusion | -$6,757 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,321,806 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,190,477 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $131,329 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $131,329 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| OTHER REVENUE | 900099 | $928,141 | $928,141 | |
| ADVERTISING | 541800 | $49,800 | $49,800 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $977,941 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $145,887,806 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $103,279,110 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,418,513 | UnrelatedBusinessRevenueAmt |
| Exclusion | $10,435,151 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,172,519 | TotalAmt |
| Program Services | $46,172,519 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $819,380 | TotalAmt |
| Management And General | $591,762 | ManagementAndGeneralAmt |
| Fundraising | $227,618 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,929,038 | TotalAmt |
| Program Services | $35,134,184 | ProgramServicesAmt |
| Management And General | $4,539,909 | ManagementAndGeneralAmt |
| Fundraising | $1,254,945 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,154,943 | TotalAmt |
| Program Services | $1,758,484 | ProgramServicesAmt |
| Management And General | $297,016 | ManagementAndGeneralAmt |
| Fundraising | $99,443 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,523,139 | TotalAmt |
| Program Services | $8,019,448 | ProgramServicesAmt |
| Management And General | $1,243,008 | ManagementAndGeneralAmt |
| Fundraising | $260,683 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,784,377 | TotalAmt |
| Program Services | $2,342,133 | ProgramServicesAmt |
| Management And General | $333,134 | ManagementAndGeneralAmt |
| Fundraising | $109,110 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,526 | TotalAmt |
| Management And General | $124,983 | ManagementAndGeneralAmt |
| Fundraising | $2,543 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,170 | TotalAmt |
| Management And General | $114,170 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $965 | TotalAmt |
| Fundraising | $965 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $715,866 | TotalAmt |
| Management And General | $715,866 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,066,175 | TotalAmt |
| Program Services | $1,602,151 | ProgramServicesAmt |
| Management And General | $449,024 | ManagementAndGeneralAmt |
| Fundraising | $15,000 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $348,308 | TotalAmt |
| Program Services | $217,398 | ProgramServicesAmt |
| Management And General | $130,186 | ManagementAndGeneralAmt |
| Fundraising | $724 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,510,423 | TotalAmt |
| Program Services | $3,078,453 | ProgramServicesAmt |
| Management And General | $270,906 | ManagementAndGeneralAmt |
| Fundraising | $161,064 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,295,276 | TotalAmt |
| Program Services | $182,342 | ProgramServicesAmt |
| Management And General | $1,083,957 | ManagementAndGeneralAmt |
| Fundraising | $28,977 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,071 | TotalAmt |
| Program Services | $1,071 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,055,788 | TotalAmt |
| Program Services | $3,898,068 | ProgramServicesAmt |
| Management And General | $156,961 | ManagementAndGeneralAmt |
| Fundraising | $759 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,534,999 | TotalAmt |
| Program Services | $3,238,185 | ProgramServicesAmt |
| Management And General | $198,522 | ManagementAndGeneralAmt |
| Fundraising | $98,292 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $190,501 | TotalAmt |
| Program Services | $151,031 | ProgramServicesAmt |
| Management And General | $34,553 | ManagementAndGeneralAmt |
| Fundraising | $4,917 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,204,896 | TotalAmt |
| Program Services | $1,173,046 | ProgramServicesAmt |
| Management And General | $31,850 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,773,319 | TotalAmt |
| Program Services | $5,767,643 | ProgramServicesAmt |
| Management And General | $1,005,676 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $662,733 | TotalAmt |
| Program Services | $243,311 | ProgramServicesAmt |
| Management And General | $419,422 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| RESALEABLE MERCHANDISE | $3,080,656 | $3,080,656 | ||
| OTHER EXPENSES | $2,551,720 | $1,405,906 | $1,097,217 | $48,597 |
| REPAIRS AND MAINTENANCE | $1,076,357 | $913,057 | $163,078 | $222 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,694,145 | TotalAmt |
| Program Services | $118,379,086 | ProgramServicesAmt |
| Management And General | $13,001,200 | ManagementAndGeneralAmt |
| Fundraising | $2,313,859 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,376,571 | BOYAmt |
| EOY | $14,553,708 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,220,310 | BOYAmt |
| EOY | $8,511,099 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $857,214 | BOYAmt |
| EOY | $3,000,000 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,114,677 | BOYAmt |
| EOY | $5,964,921 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $821,080 | BOYAmt |
| EOY | $821,565 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $825,152 | BOYAmt |
| EOY | $295,424 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $252,728,416 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $103,505,007 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $152,828,142 | BOYAmt |
| EOY | $149,223,409 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $148,311,294 | BOYAmt |
| EOY | $146,089,152 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,796,788 | BOYAmt |
| EOY | $31,463,612 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,310,557 | BOYAmt |
| EOY | $5,518,163 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $375,461,785 | BOYAmt |
| EOY | $365,441,053 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,287,920 | BOYAmt |
| EOY | $10,516,287 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,513,905 | BOYAmt |
| EOY | $6,335,842 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,001,487 | BOYAmt |
| EOY | $1,997,948 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,878,593 | BOYAmt |
| EOY | $34,604,322 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,598,269 | BOYAmt |
| EOY | $1,913,358 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,689,226 | BOYAmt |
| EOY | $16,064,488 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,969,400 | BOYAmt |
| EOY | $71,432,245 | 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 | $145,292,491 | BOYAmt |
| EOY | $137,152,005 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,199,894 | BOYAmt |
| EOY | $156,856,803 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $295,492,385 | BOYAmt |
| EOY | $294,008,808 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $375,461,785 | BOYAmt |
| EOY | $365,441,053 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $12,193,661 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$12,437,316 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$1,239,922 | 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) |
|---|---|---|
| Church | Yes (X) | ChurchInd |
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) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $101,841 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $101,841 | 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 | CONCORDIA COLLEGE IS A MEMBER OF MINNESOTA PRIVATE COLLEGE COUNCIL (MPCC), AN ORGANIZATION DESCRIBED IN SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. MPCC IS AN ASSOCIATION OF PRIVATE NONPROFIT INSTITUTIONS OF HIGHER EDUCATION THAT SERVES A VARIETY OF ITS MEMBERS' SHARED NEEDS, INCLUDING, BUT NOT ONLY, NONPARTISAN AND NON-ELECTORAL ADVOCACY FOR PUBLIC POLICY THAT MEETS STUDENTS' NEEDS AND ADVANCES THE INTERESTS OF PRIVATE HIGHER EDUCATION. CONCORDIA COLLEGE PAID MEMBERSHIP DUES TO MPCC IN THE AMOUNT OF $130,345 DURING THE TAXABLE YEAR. MPCC HAS DIVIDED ITS EXPENSES FOR ITS TAXABLE YEAR ENDING JUNE 30, 2020, INTO TWO GROUPS. GROUP 1 CONSISTS OF THOSE EXPENSES THAT DID NOT IN ANY WAY SUPPORT ATTEMPTS TO INFLUENCE LEGISLATION WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("LOBBYING"), AND GROUP 2 CONSISTS OF ALL OTHER EXPENSES. GROUP 2 INCLUDES MANY EXPENSES, SUCH AS PERSONNEL COSTS, THAT SUPPORTED BOTH LOBBYING AND NON-LOBBYING ACTIVITIES. MPCC DID NOT ATTEMPT TO ALLOCATE THE GROUP 2 EXPENSES BETWEEN LOBBYING AND NON-LOBBYING ACTIVITIES. MPCC HAS DETERMINED THAT THE AMOUNT OF THE GROUP 2 EXPENSES REPRESENTS 78.13% OF THE AMOUNT OF THE DUES THAT MPCC COLLECTED IN THE SAME TAXABLE YEAR. ASSUMING THAT ALL GROUP 2 EXPENSES WERE PAID FROM MEMBER DUES, AND ALLOCATING THOSE EXPENSES PRO RATA BASED ON THE DUES PAID BY EACH MEMBER, $101,841 OF CONCORDIA COLLEGE'S DUES WERE USED TO PAY GROUP 2 EXPENSES. THE AMOUNT OF LOBBYING EXPENSES PAID FROM CONCORDIA COLLEGE'S DUES WAS SIGNIFICANTLY LESS THAN THAT AMOUNT. | ExplanationTxt |
Schedule D IRS990ScheduleD
Held Works Art HeldWorksArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $73,894 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $142,249,487 | BeginningYearBalanceAmt |
| Contributions | $21,124,842 | ContributionsAmt |
| Investment Earnings Or Losses | -$4,834,701 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $9,167,195 | OtherExpendituresAmt |
| End Year Balance | $149,372,433 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $132,989,484 | BeginningYearBalanceAmt |
| Contributions | $10,014,654 | ContributionsAmt |
| Investment Earnings Or Losses | $6,558,339 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $7,312,990 | OtherExpendituresAmt |
| End Year Balance | $142,249,487 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $125,611,093 | BeginningYearBalanceAmt |
| Contributions | $3,103,969 | ContributionsAmt |
| Investment Earnings Or Losses | $10,214,631 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $5,940,209 | OtherExpendituresAmt |
| End Year Balance | $132,989,484 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $115,100,604 | BeginningYearBalanceAmt |
| Contributions | $4,570,819 | ContributionsAmt |
| Investment Earnings Or Losses | $10,953,454 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $5,013,784 | OtherExpendituresAmt |
| End Year Balance | $125,611,093 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $112,295,924 | BeginningYearBalanceAmt |
| Contributions | $10,135,123 | ContributionsAmt |
| Investment Earnings Or Losses | -$2,827,076 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,503,367 | OtherExpendituresAmt |
| End Year Balance | $115,100,604 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.10500 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.89500 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $3,010,140 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $4,782,090 | OtherCostOrOtherBasisAmt |
| Book Value | $7,792,230 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $184,909,439 | OtherCostOrOtherBasisAmt |
| Depreciation | $60,709,053 | DepreciationAmt |
| Book Value | $124,200,386 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,867,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,973,070 | DepreciationAmt |
| Book Value | $3,893,930 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $40,767,514 | OtherCostOrOtherBasisAmt |
| Depreciation | $28,822,884 | DepreciationAmt |
| Book Value | $11,944,630 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,392,233 | OtherCostOrOtherBasisAmt |
| Book Value | $1,392,233 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $149,223,409 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (5 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| REAL ESTATE FUNDS | $3,368,955 | F |
| FUNDS HELD IN TRUST | $4,450,005 | F |
| NOTES RECEIVABLE | $9,255 | F |
| PRIVATE EQUITY FUNDS | $11,273,872 | F |
| HEDGE FUND | $12,361,525 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $31,463,612 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEPOSITS | $1,651,976 |
| ANNUITIES PAYABLE | $14,412,512 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $16,064,488 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $87,409,863 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$12,437,316 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $42,815 | OtherRevenueAmt |
| Revenue Not Reported | -$12,394,501 | RevenueNotReportedAmt |
| Revenue Subtotal | $99,804,364 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $706,101 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $45,377,341 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $46,083,442 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $145,887,806 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $88,893,440 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,282,737 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,282,737 | ExpensesNotReportedAmt |
| Expenses Subtotal | $87,610,703 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $706,101 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $45,377,341 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $46,083,442 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $133,694,145 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | THE COLLEGE HOLDS VARIOUS PAINTINGS, PRINTS, MOSAICS AND SCULPTURES. THE CONCORDIA COLLEGE ART COLLECTION IS AN EDUCATIONAL AND CULTURAL COMPONENT OF THE COLLEGE. IT INCLUDES SIGNIFICANT AND VALUABLE WORKS THAT REFLECT A VARIETY OF ARTISTIC CREATIVITY AND IMPART THE COLLEGE'S NORWEGIAN HERITAGE AND LOCATION IN THE UPPER MIDWEST. |
| PART IV, LINE 2B: | FUNDS HELD FOR OTHERS INCLUDE DEFERRED GIFT TRUSTS WHERE THE COLLEGE ACTS AS THE TRUSTEE AND THERE ARE OTHER BENEFICIARIES UPON MATURATION AND FUNDS HELD FOR STUDENT ORGANIZATIONS. |
| PART V, LINE 4: | THE INTENDED USE OF THE COLLEGE'S ENDOWMENT FUNDS IS TO PROVIDE SCHOLARSHIPS TO STUDENTS AND TO FINANCE THE OPERATIONAL NEEDS OF THE COLLEGE, WHICH IN TURN WILL ALLOW THE COLLEGE TO FURTHER ITS MISSION. |
| PART X, LINE 2: | THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE COLLEGE IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE COLLEGE IS NOT SUBJECT TO FEDERAL INCOME TAXES EXCEPT TO THE EXTENT IT DERIVES INCOME FROM CERTAIN ACTIVITIES NOT SUBSTANTIALLY RELATED TO ITS TAX-EXEMPT PURPOSES (UNRELATED TRADE OR BUSINESS ACTIVITIES). THE COLLEGE HAD NO MATERIAL UNRELATED BUSINESS INCOME DURING THE YEAR. THE COLLEGE IS ALSO EXEMPT FROM STATE INCOME TAXES. THE COLLEGE FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE COLLEGE FOR UNCERTAIN TAX POSITIONS AS OF APRIL 30, 2020 AND 2019. THE COLLEGE'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF PLANT ASSETS 5,073. DIRECT RENTAL EXPENSES 44,907. DECREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE 56,109. COST OF GOODS SOLD 1,190,477. ACTUARIAL ADJUSTMENT -1,296,031. DIRECT FUNDRAISING EXPENSES 42,280. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS, GRANTS, STUDENT LOANS 45,377,341. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF PLANT ASSETS 5,073. DIRECT RENTAL EXPENSES 44,907. COST OF GOODS SOLD 1,190,477. DIRECT FUNDRAISING EXPENSES 42,280. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS, GRANTS, STUDENT LOANS 45,377,341. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (8 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, | 0 | 7 | PROGRAM SERVICES | TEACHING ENGLISH TO ELEMENTARY-AGE CHILDREN AND ADULT-AGE WORKERS; OFFERING PROFESSIONAL DEVELOPMENT TO ENGLISH TEACHERS | $29,327 |
| EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD | $347,250 |
| CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD | $11,745 |
| EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, | 0 | 0 | PROGRAM SERVICES | ARCHITECTURAL AND DESIGN FEES FOR THE NEW KOREAN LANGUAGE VILLAGE | $100,015 |
| SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD | $221,746 |
| CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, | 0 | 0 | INVESTMENTS | N/A | $12,360,512 |
| SOUTH AMERICA | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD | $23,991 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD | $25,721 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 7 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Subtotal Spent | $13,120,307 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $13,120,307 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | Yes (1) | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3: | ACCRUAL METHOD |
| PART III ACCOUNTING METHOD: | |
| SCHEDULE F, PART IV, LINE 4: | CONCORDIA COLLEGE INVESTS IN PARTNERSHIPS THAT HOLD DIRECT OR INDIRECT INTERESTS IN PASSIVE FOREIGN INVESTMENT COMPANIES. THE INVESTMENT PARTNERSHIPS HAVE PROPERLY FILED FORM 8621 OR DO NOT REPORT ANY UNRELATED BUSINESS INCOME. UNDER THESE FACTS, IT IS NOT NECESSARY FOR THE COLLEGE TO FILE AN ADDITIONAL FORM 8621. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | COBBER FOOTBALL GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $81,083 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $61,295 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $19,788 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $1,803 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $8,292 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $3,574 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $1,923 | OtherDirectExpensesEvent1Amt |
| Event2 | GRINAKER GOLF TOURNAMENT | Event2Nm |
| Gross Receipts Event2 | $14,960 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $7,875 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $7,085 | GrossRevenueEvent2Amt |
| Non Cash Prizes Event2 | $4,861 | NonCashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $5,887 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $2,190 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $685 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 4 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $34,152 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $25,502 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $8,650 | GrossRevenueOtherEventsAmt |
| Non Cash Prizes Other Events | $4,172 | NonCashPrizesOtherEventsAmt |
| Rent Fclty Costs Other Events | $4,388 | RentFcltyCostsOtherEventsAmt |
| Food And Beverage Other Events | $4,505 | FoodAndBeverageOtherEventsAmt |
| Gross Receipts Total | $130,195 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $94,672 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $35,523 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $10,836 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $18,567 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $10,269 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $2,608 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $42,280 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$6,757 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| SCHOLARSHIPS AND GRANTS PROVIDED AS FINANCIAL AID TO STUDENTS | 1924 | $44,732,898 |
| SCHOLARSHIPS AND GRANTS - LANGUAGE VILLAGES | 617 | $644,443 |
| EMERGENCY GRANTS TO STUDENTS | 1560 | $795,178 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | CONCORDIA COLLEGE OFFERS SCHOLARSHIPS AND GRANTS TO QUALIFIED STUDENTS TO HELP REDUCE THEIR OUT-OF-POCKET TUITION COSTS. STUDENTS RECEIVING FINANCIAL ASSISTANCE OF THIS FORM MUST MEET SPECIFIC CRITERIA SUCH AS ACADEMIC ACHIEVEMENT, FINANCIAL NEED, AND OTHER SIMILAR STANDARDS WHETHER PUT IN PLACE BY THE COLLEGE OR BY DONORS OF RESTRICTED FUNDS. |
| PART III, EMERGENCY GRANTS TO STUDENTS: | EMERGENCY GRANTS TO STUDENTS REPRESENTS THE HIGHER EDUCATION RELIEF FUNDING PROVIDED BY THE CARES ACT FOR DIRECT DISTRIBUTION TO STUDENTS. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| 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 (5 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DR WILLIAM J CRAFT | ||||||||||||||
| PRESIDENT | $386,158 | $0 | $0 | $0 | $4,610 | $0 | $14,000 | $0 | $42,025 | $0 | $446,793 | $0 | $0 | $0 |
| LINDA J BROWN | ||||||||||||||
| TREASURER/VP FOR FINANCE | $174,058 | $0 | $0 | $0 | $2,023 | $0 | $9,151 | $0 | $9,163 | $0 | $194,395 | $0 | $0 | $0 |
| ALBERT KAGAN | ||||||||||||||
| PROFESSOR OF RESEARCH IN MGMT INFORM | $169,296 | $0 | $0 | $0 | $1,873 | $0 | $8,586 | $0 | $11,787 | $0 | $191,542 | $0 | $0 | $0 |
| KARL A STUMO | ||||||||||||||
| VP, ENROLLMENT AND MARKETING | $162,666 | $0 | $0 | $0 | $335 | $0 | $8,562 | $0 | $8,778 | $0 | $180,341 | $0 | $0 | $0 |
| TERESA L HARLAND | ||||||||||||||
| VP, ADVANCEMENT | $132,778 | $0 | $0 | $0 | $13,826 | $0 | $5,924 | $0 | $5,841 | $0 | $158,369 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | PRESIDENT CRAFT RECEIVED $36,000 FOR HOUSING AND PERSONAL SERVICES AS PART OF HIS COMPENSATION PACKAGE DURING THE YEAR. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CITY OF MOORHEAD MINNESOTA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 416005386 | BondIssuerEIN |
| CUSIP | 61615DBT6 | CUSIPNum |
| Bond Issued | 2016-03-01 | BondIssuedDt |
| Issue Price | $42,985,294 | IssuePriceAmt |
| Purpose | CONSTRUCT & RENOVATE SCIENCE CENTER AND REFINANCE OUTSTANDING DEBT | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $8,114,029 | RetiredAmt |
| Total Proceeds | $43,024,857 | TotalProceedsAmt |
| In Reserve Fund | $2,960,744 | InReserveFundAmt |
| Capitalized Interest | $690,115 | CapitalizedInterestAmt |
| Refunding Escrow | $19,693,461 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $320,332 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $19,360,205 | CapitalExpendituresAmt |
| Substantial Completion | 2017 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | Yes (1) | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE K, PART II, LINE 3: | FormAndLineReferenceDesc |
| Explanation | TOTAL PROCEEDS OF THE ISSUE EXCEEDED THE ISSUE PRICE DUE TO INTEREST EARNINGS ON THE FUNDS. | ExplanationTxt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RONALD D OFFUTT 2019 GRANDCHILDREN IRREVOCABLE TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Org | FAMILY MEMBER OF CURRENT TRUSTEE | RelationshipWithOrgTxt |
| Loan Purpose | DISPOSITION OF DONATED MEMBERSHIP INTEREST | LoanPurposeTxt |
| Loan From Organization | Yes (X) | LoanFromOrganizationInd |
| Original Principal | $3,000,000 | OriginalPrincipalAmt |
| Balance Due | $3,000,000 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $3,000,000 | TotalBalanceDueAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 45 | ContributionCnt |
| Noncash Contributions Rpt F990 | $304,864 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Secur Prtnrshp Trust Intrsts SecurPrtnrshpTrustIntrstsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $6,000,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | APPRAISAL | MethodOfDeterminingRevenuesTxt |
Securities Miscellaneous SecuritiesMiscellaneousGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $225,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | BOOK VALUE | MethodOfDeterminingRevenuesTxt |
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $167,254 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | PERSONAL PROPERTY | Desc |
| Contribution | 19 | ContributionCnt |
| Noncash Contributions Rpt F990 | $0 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | N/A | 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 (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, COLUMN (B): | THE COLLEGE IS REPORTING THE NUMBER OF DONORS IN COLUMN (B), NOT THE NUMBER OF ITEMS DONATED. |
| PART I, LINE 33: | WHEN THE COLLEGE RECEIVES A DONATION WITH NO MARKETABILITY, SUCH AS DONATED MEMORABILIA OR HOUSEHOLD GOODS, IT IS THE COLLEGE'S POLICY NOT TO ATTACH A VALUE TO THE ITEM UPON RECEIPT OF THE GIFT. THE COLLEGE RECEIVED 30 GIFTS OF PERSONAL PROPERTY THAT WERE NOT ASSIGNED A VALUE. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | ANNUALLY, NINE MEMBERS OF THE BOARD ARE DESIGNATED TO SERVE ON THE EXECUTIVE COMMITTEE WHICH HAS THE AUTHORITY TO ACT AS MAY BE NECESSARY ON BEHALF OF THE BOARD BETWEEN MEETINGS. ALL ACTIONS OF THE EXECUTIVE COMMITTEE ARE REPORTED TO THE BOARD. |
| FORM 990, PART VI, SECTION A, LINE 7A | VOTING MEMBERS OF THE CORPORATION ASSEMBLY ELECT MEMBERS TO THE BOARD OF REGENTS. VOTING MEMBERS ARE MEMBERS OF THE BOARD OF REGENTS AND ONE PASTOR AND TWO LAY PEOPLE FROM EACH CONFERENCE OR CLUSTER IN THE CORPORATE TERRITORY WHICH COINCIDES WITH THE MEMBERSHIP OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA IN THE EASTERN NORTH DAKOTA SYNOD, THE WESTERN NORTH DAKOTA SYNOD, THE MONTANA SYNOD, THE NORTHEASTERN MINNESOTA SYNOD, THE NORTHWESTERN MINNESOTA SYNOD, AND THE MINNESOTA COUNTIES OF BIG STONE, STEVENS, POPE AND STEARNS IN THE SOUTHWESTERN MINNESOTA SYNOD. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD HAS DELEGATED RESPONSIBILITY FOR REVIEW OF THE FORM 990 TO THE GOVERNANCE COMMITTEE. A PUBLIC INSPECTION OF THE FORM 990 WAS PROVIDED TO THE GOVERNANCE COMMITTEE OF THE BOARD OF REGENTS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY TO MEMBERS OF THE BOARD OF REGENTS AND TO KEY EMPLOYEES REPORTING DIRECTLY TO THE PRESIDENT. EACH OF THESE INDIVIDUALS IS EXPECTED TO ANNUALLY SIGN AND SUBMIT TO THE SECRETARY OF THE BOARD A STATEMENT DISCLOSING ALL MATERIAL FINANCIAL INTEREST ($10,000 OR MORE), KNOWN TO THE REGENT OR KEY EMPLOYEE, OF THE REGENT, KEY EMPLOYEE OR FAMILY MEMBER, IN ANY OUTSIDE ENTITY WITH WHICH THE REGENT OR KEY EMPLOYEE KNOWS THE COLLEGE HAS OR IS CONSIDERING A TRANSACTION OR OTHER BUSINESS RELATIONSHIP. ANNUAL DISCLOSURE STATEMENTS ARE REVIEWED BY THE SECRETARY, SUBMITTED TO THE CHAIR OF THE AUDIT COMMITTEE AND IF A MATERIAL FINANCIAL INTEREST IS DISCLOSED IT MAY BE REFERRED TO THE BOARD. IF IT IS DETERMINED THAT A CONFLICT OF INTEREST EXISTS, THE INTERESTED REGENT WILL BE REQUIRED TO LEAVE THE MEETING PRIOR TO DISCUSSION OF AND VOTE ON THE PROPOSED TRANSACTION OR AGREEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE COMPENSATION FOR THE PRESIDENT IS DETERMINED IN AN ANNUAL REVIEW BY THE EXECUTIVE COMMITTEE OF THE BOARD OF REGENTS. THE REVIEW INCLUDES DATA FROM COMPARABLE INSTITUTIONS AND A DEFINED TARGET WITHIN THOSE INSTITUTIONS. THE REVIEW AND RECOMMENDATION REGARDING COMPENSATION ARE PRESENTED TO THE BOARD OF REGENTS FOR ACTION. THE DECISION IS RECORDED IN THE MINUTES OF THE MEETING AND WAS LAST CONDUCTED IN 2019. THE COMPENSATION FOR THE VICE PRESIDENTS IS DETERMINED IN AN ANNUAL REVIEW BY THE PRESIDENT. THE REVIEW INCLUDES DATA FROM COMPARABLE INSTITUTIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE COLLEGE MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. THE PUBLIC INSPECTION COPY OF THE FORM 990 IS ALSO AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, LINE 14: | THE COLLEGE HAS NOT ADOPTED AN ORGANIZATION-WIDE WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY BUT DOES HAVE WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICIES THAT COVER THE NEEDS OF EACH DEPARTMENT. |
| FORM 990, PART XI, LINE 9: | ACTUARIAL ADJUSTMENT -1,296,031. CASH SURRENDER VALUE OF LIFE INSURANCE 56,109. |
| FORM 990, PART XII, LINE 2C: | THE SELECTION AND OVERSIGHT PROCESS REGARDING THE FINANCIAL STATEMENT AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|
| CHARITABLE REMAINDER UNITRUST (37) | ||||
| CHARITABLE TRUST | MN | CONCORDIA COLLEGE | T | Yes (1) |
| CHARITABLE REMAINDER ANNUITY TRUST (1) | ||||
| CHARITABLE TRUST | MN | CONCORDIA COLLEGE | T | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARITABLE REMAINDER UNITRUSTS (3) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | S | TransactionTypeTxt |
| Involved | $2,674,141 | InvolvedAmt |
| Method Of Amount Determination | CASH DISTRIBUTED | MethodOfAmountDeterminationTxt |