2019-04-30T09:16:13-07:00 2018-06-30 990 2017-07-01 470378777 CONCORDIA UNIVERSITY CONC 4026437380 800 North Columbia Ave Seward NE 68434 Dave Kumm Executive VP, CFO,COO 4026437380 2019-03-31 192.160.64.64 2017 2019-02-21 02:37:17Z Concordia University Nebraska David Kumm Concordia University 800 North Columbia Ave Seward NE 68434 81269615 0 1709 X www.cune.edu X 1894 NE Founded in 1894 by The Lutheran Church-Missouri Synod, Concordia University is a private, coeducational institution of higher learning. The main campus is located in Seward, Neb. The graduate school and degree completion program are based in Lincoln Nebraska. Concordia is committed to providing excellent professional and liberal arts programs in an environment that richly supports the Christian growth of its students. 18 17 1119 169 57969 -4829 12499364 22265477 53906959 54207719 384740 799869 620 17706 66791683 77290771 20619416 22504173 0 0 18796747 18407763 103503 87699 1634669 21615049 20583207 61134715 61582842 5656968 15707929 114721846 128422066 35175149 31342716 79546697 97079350 Concordia University, Nebraska is an excellent academic and Christ-centered community equipping men and women for lives of learning, service and leadership in the church and world. Vision - By 2020, Concordia University, Nebraska will be a thriving Lutheran university that engages students in dynamic, life-shaping learning experiences and relationships as they discover, pursue and realize their vocational callings. What Concordia stands for - The university is committed to the Christian growth of its students through degree programs in professional education and the liberal arts. In addition, Concordia's faculty, staff and students are committed to service to the church and community and to scholarly activity and research. 0 0 48938951 22474568 47093868 Higher Education: Concordia University Nebraska provides a complete Christian liberal arts education. These program service expenses are costs related to educating students in all University programs. (3180 total student count; 1700 students received scholarships from the $22,474,568 scholarships awarded.) 4256486 0 7058882 Auxiliary Services - the cost for student room and board. On average Concordia University housed 810 students and 874 used Concordia's campus dining services for a plan that allowed 80 meals per semester to 21 meals per week. Meal plans also include dining dollars that may be spent at the Dining Hall, 10:31 Coffee Shop or at the Dog House Grill. 0 0 0 53195437 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 0 1 1 0 1 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 1 0 0 0 1 1 0 0 0 1 93 0 1119 1 1 1 0 0 0 0 1 1 0 0 0 0 X 18 17 0 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 KY MD MI NH OR SC X David Kumm 4026437380 Concordia University NE 800 North Columbia Ave Seward NE 68434 Dennis Brink Regent 0.6 0.6 X 0 0 0 Stuart Bartruff Regent 0.6 0.6 X 0 0 0 Eugene Gierke Regent 0.6 0.6 X 0 0 0 Keith Grimm Regent 0.6 0.6 X 0 0 0 Gail Hawkins Regent 0.6 0.6 X 0 0 0 Richard Huebner Regent 0.6 0.6 X 0 0 0 Jill Johnson Regent - Vice Chair 0.6 0.6 X X 4590 0 0 Bonnie O'Neill Meyer Regent 0.6 0.6 X 0 0 0 Paul Schudel Regent - Chair 0.6 0.6 X X 0 0 0 Tim Schwan Regent 0.6 0.6 X 0 0 0 Andrew Stadler Regent 0.6 0.6 X 8406 0 0 Erik Vieselmeyer Regent 0.6 0.6 X 0 0 0 Krista Barnhouse Regent 0.6 0.6 X 0 0 0 Ryan Burger Regent - Secretary 0.6 0.6 X X 1950 0 0 Richard Snow Regent 0.6 0.6 X 0 0 0 Robert Cooksey Regent 0.6 0.6 X 0 0 0 James Woelmer Regent 0.6 0.6 X 0 0 0 Timothy Hu Regent 0.6 0.6 X 0 0 0 Brian Friedrich President 65 3 X 79495 0 250277 David Kumm Ex VP, CFO, COO 55 0.6 X 141704 0 58165 Scott Seevers VP for Enrollment, Student Services and Athletics 55 0 X 2989 0 142945 Jenny Mueller-Roebke Provost 55 0 X 56710 0 105383 Kurth Brashear VP Inst Adv/General Counsel 55 2 X 118272 0 45796 D Gene Brooks VP Student Affairs & Athletics 55 0 X 86641 0 51643 500757 0 654209 2 0 1 0 HotChalk Inc 1999 S Bascome Ave Ste 600 Campbell CA 950082221 Consulting 4355562 Compass Group USA Inc Chartwells Foodservice 2400 Yorkmont Rd Charlotte NC 28217 Foodservice 2766959 ARAMARK Services Inc 1101 Market St Philadelphia PA 19107 Facility Management 2360212 Hampton Enterprises 3400 Plantation Dr Ste 110 Lincoln NE 685165199 Construction 590099 Sinclair Hille & Associates Inc 700 Q Street Lincoln NE 685082264 Construction Consulting 418676 13 0 0 44995 1184350 558692 20477440 1640238 22265477 Tuition and Fees 900099 44475650 44475650 0 0 Auxiliary Services 900099 7058882 7058882 0 0 Other Income 900099 1531237 1473268 57969 0 Collaborative Revenue 900099 1141950 1141950 0 0 0 0 0 0 54207719 481733 0 0 481733 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1798446 2484205 1822996 2141519 -24550 342686 318136 0 0 318136 32035 44995 14329 17706 0 17706 0 0 0 0 0 0 0 0 0 0 0 0 0 77290771 54149750 57969 817575 X 29605 29605 22474568 22474568 0 0 0 0 1020291 402540 475599 142152 0 0 0 0 13290692 11093778 1487549 709365 966452 769625 131988 64839 2470444 1528133 843690 98621 659884 536548 86733 36603 0 0 0 0 3962 0 1462 2500 44250 0 44250 0 0 0 0 0 87699 87699 330093 0 330093 0 10236807 9459445 727164 50198 159508 85973 56380 17155 874079 640127 129467 104485 865081 307689 543231 14161 0 0 0 0 1761190 1025030 720422 15738 882528 752516 51661 78351 0 0 0 0 119028 99376 13994 5658 710241 530039 180202 0 0 0 0 0 3518542 2827967 679234 11341 77708 20699 0 57009 Repairs & Maintenance 79365 33871 41103 4391 Equipment 354501 345484 8812 205 Dues 181174 142601 35240 3333 Hospitality 98314 62890 4523 30901 286836 26933 159939 99964 61582842 53195437 6752736 1634669 25005 16367 2280672 7075129 6430920 15347653 1023975 913395 0 0 0 0 1013322 983511 10696 11985 917746 686990 109776350 48665977 61120304 61110373 30909087 33092658 5529121 3541007 0 0 0 0 5460998 5642998 114721846 128422066 2484613 2566239 0 0 2049882 1636139 19268588 18243693 0 0 0 0 2725160 2157702 0 0 8646906 6738943 35175149 31342716 X 32299778 32958257 16474014 32184287 30772905 31936806 79546697 97079350 114721846 128422066 X 15707929 1706150 0 0 0 118574 X 0 1 X 1 1 1 X 0 46850 0 0 X X 1 51086658 2043440 2826181 3562711 0 455102 51938466 44678605 3520173 5148885 1850710 0 410295 51086658 44962737 1635906 500254 2037479 0 382813 44678605 44461427 1194756 1398570 1756119 0 335897 44962737 39819071 2233117 4709812 2140220 0 160353 44461427 0.095 0.756 0.149 1 1 1 0 742512 742512 0 81354502 31506742 49847760 0 0 0 0 0 13592078 10007670 3584408 0 14087258 7151565 6935693 61110373 0 Funds Held in Custody 74700 Line of Credit 3742030 Deposits Payable 264100 Asset Retirement Obligation 420827 Refundable Advances Federal Perkins 835808 Due to Foundation 1401478 6738943 X Schedule D, Part III, Line 4 Concordia owns the Bartels Museum which has more than 75 displays of minerals, agate, fossils and stones. In 1983, a donor gifted a large portion of their collection to Concordia, where it could be enjoyed by students and visitors. Concordia makes this available for public display which is educational for Concordia students and the public. The Bartels Museum is open to the public at no charge. Concordia also owns and operates the Marxhausen Gallery which houses permanent art collections and is used as an exhibition location for students to share their senior thesis exhibitions among other exhibitions. The gallery is open to the public at no charge. Art work is also on display at Jones National Bank in Seward, NE. Schedule D, Part V, Line 4 Our endowment fund consists of several different intended designations. 85.8% of the fund is designated for scholarships, 8.0% of the fund is for institutional support, 4.1% is for instructional/academic support and 2.1% is for student services. Schedule D, Part X, Line 2 The University follows the accounting standards for contingencies in evaluating uncertain tax positions. This guidance prescribes recognition threshold principles for the financial statement recognition of tax positions taken or expected to be taken on a tax return that are not certain to be realized. No liability has been recognized by the University for uncertain tax positions as of June 30, 2018 and 2017. The University's tax returns are subject to review and examination by federal and state authorities. The tax returns for fiscal year 2015 and thereafter are open to examination by federal and state authorities. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 Concordia university policy of racial nondiscrimination is published in "Lutheran Witness", "Reporter", local newspaper and the Admission Office literature. The Admission Office literature is made available to prospective students. Schedule E, Part I, Line 6 Financial aid assistance is received from the following programs: Federal Pell Grant, Federal Supplemental Educational Opportunity grant program, Federal TEACH Grant, Federal Work Study, Federal Direct Student Loans, Federal Perkins Loan and Federal Family Educational Loan Programs. Central America and the Caribbean Investments 3541008 Central America and the Caribbean Program Services Educational Services 34989 East Asia and the Pacific Program Services Educational Services 40457 Europe (including Iceland and Greenland) Program Services Educational Services 55253 North America (including Canada and Mexico, but not the United States) Program Services Educational Services 14417 South Asia Program Services Educational Services 654 0 0 3686778 0 0 0 1 0 0 Schedule F, Part I, Line 3 The fair value of investments has been estimated using the net asset value per share of the investments and in conformity with accounting principles generally accepted in the United States of America. The expenditures are recorded in the University's enterprise reporting system using the accrual method in conformity with accounting principles generally accepted in the United State of America. X X X X X X 1 Meyer Partners LLC 1701 E Woodfield Rd Ste 425 Schaumburt IL 601735313 Consultant on direct mail programs 0 401038 40000 361038 Gonser Gerber LLP 1776 Legacy Cir Ste 10 Naperville IL 605631673 Fundraising Consultant 0 0 47699 -47699 401038 87699 313339 All States Bulldog Golf Classic 37708 17575 20133 500 2607 4700 2778 0 1832 Plum Creek Art Auction 39322 27420 11902 0 0 0 0 0 1912 0 77030 44995 32035 500 2607 4700 2778 0 3744 14329 17706 1 Nebraska National Guard Historical Society Inc 201 N 8th Street Seward NE 684342025 611749317 501(C)(3) 25000 0 book Museum sponsorship 1 0 Scholarships 1700 22474568 0 Schedule I, Part I, Line 2 Financial Aid monitors all the scholarships that are awarded to the students to make sure they fall within the required guidelines. Grants to domestic organizations are limited and generally de Minimis. Grants of more than $5000 are documented with the recipient domestic organization and their proper use confirmed. X 1 1 X X 0 0 0 0 0 0 0 0 0 Brian Friedrich President 79495 0 0 0 0 0 112264 0 138013 0 329772 0 0 0 David Kumm Ex VP, CFO, COO 141704 0 0 0 0 0 34064 0 24101 0 199869 0 0 0 Jenny Mueller-Roebke Provost 56710 0 0 0 0 0 20106 0 83579 0 160395 0 0 0 Kurth Brashear VP Inst Adv/General Counsel 118272 0 0 0 0 0 18356 0 27440 0 164068 0 0 0 Schedule J, Part I, Line 1a As a qualified Minister of religion the following individuals received housing allowance as a part of compensation; not reportable on form W-2; Brian Friedrich and Jenny Mueller-Roebke, these individuals for IRS purposes are considered self-employed. A Nebraska Educational Health and Social Services Finance Authority 521293953 2013-11-15 1689580 Lease of Equipment 0 0 0 B Nebraska Educational Health and Social Services Finance Authority 521293953 2015-01-22 20045000 Refund prior issue (05/30/07) 0 0 0 A 261386 0 1689663 0 0 0 0 0 0 1689663 0 0 2015 0 0 1 1 B 3068430 0 20058400 0 0 0 204272 0 0 0 19854128 0 2009 0 1 1 1 A 0 0 0 0 0 1 0 0 B 0 0 0 0 0.02 0 0.02 1 0 1 A 0 0 1 1 0 0 0 0 0 B 0 0 0 1 0 0 0 0 0 A 0 B 0 Schedule K, Part II, Line 3-11/15/2013 1,689,580 Nebraska Educational Health and Social Services Fin The total proceeds do not agree to the issue price in Part I, Column (e) due to investment earnings. Schedule K, Part IV, Line 2c-11/15/2013 1,689,580 Nebraska Educational Health and Social Services Fi Date the Rebate Computation was Performed: 10/01/2015 Schedule K, Part IV, Line 2c-01/22/2015 20,045,000 Nebraska Educational Health and Social Services F Date the Rebate Computation was Performed: 07/15/2015 Note regarding the rebate computations: Since the bond proceeds have been spent and the debt service fund was operated on a bona fide basis, no further rebate calculations are necessary. - - 15645 Tuition Waiver Dependent Tuition Waiver Lynne Kumm Spouse of Officer 19940 Employee Salary Payment 0 Jessica Brashear Spouse of Officer 1600 Employee Salary Payment 0 Meyer Partners LLC Independent Contractor 164861 Fundraising Consulting Services 0 Schedule L, Part IV All transactions with interested persons are at arm's length. Regent Bonnie Meyer is a partner in Meyer Partners LLC. X 114 27420 Market Value X 25 1589096 Average of HIgh and Low X Gift of Livestock 1 3130 Market Value X Gift of Grain 4 15685 Market Value 0 0 1 1 Schedule M, Part I, Line 32b Donors will transfer publicly traded stock into our Edward Jones account and Edward Jones will sell the stock and issue us payment. Gifts of grain are delivered to grain cooperatives and gifts of livestock are delivered to livestock auctions where they are sold at market value. Concordia University received 25 stock donations from 23 donors, 1 gift of livestock from 1 donor and 4 gifts of grain from 4 donors. Works of Art were given to the University to benefit the Plum Creek Festival online auction which proceeds were used to support further professional education, 114 pieces of art were received. Form 990, Part VI, Section A, Line 7a Four board members are elected by the Lutheran Church-Missouri Synod in convention, four board members are elected by the NE District of the Lutheran Church-Missouri Synod in convention, one board member is appointed by the President of the Lutheran Church-Missouri Synod, and the President of the NE District of The Lutheran Church-Missouri Synod is a board member by virtue of holding that office. Form 990, Part VI, Section A, Line 7b As a postsecondary education institution of the Lutheran Church-Missouri Synod, the Concordia University Systems Board of Higher Education may have final approval over some decisions. Form 990, Part VI, Section B, Line 11b The finance committee of the Board of Regents will review and report to the Board. All Board members are given a link to the 990 online. Schedule B is not shared with the entire Board. Form 990, Part VI, Section B, Line 12c Each Regent, Board of Regents committee members and cabinet officer is required to review and sign the conflict of interest policy yearly. The governance committee and the chair of the Board are given copies of the board members signed policies and review is performed and conflicts noted. Form 990, Part VI, Section B, Line 15 Currently the Personnel committee manages the compensation based on market study for the President and the President works with the Personnel committee to manage the cabinet officers. The Personnel committee has direct oversight and requests market comparability information for their review. The last market comparability was completed Fall of 2014, with a 5 year trajectory. At the request of the President it can be updated, based on more current data when available. Concordia uses State of Nebraska, CUPA_HR, GPAC, CUS and CICN data. Form 990, Part VI, Section C, Line 19 At this time they are not readily available to the public. We would make them available for public inspection upon request. Form 990, Part IX, Line 11g Program Service Expenses: Contracted Foodservice - $2,683,120; Contracted Services for Graduate Recruiting - $4,460,081; Other Professional Fees - $2,254,387; Athletic Officials - $61,856 Management Expenses: Contracted Foodservice - $7,572; Other Professional Fees - $719,591 Fundraising Expenses: Contracted Foodservice - $15,637; Other Professional Fees - $34,561 Form 990, Part XI, Line 9 Change in beneficial interest in split-interest agreements $42,107; Change in beneficial interest in perpetual funds $76,467. Concordia Foundation Nebraska 800 North Columbia Ave Seward NE 68434 476034005 See Part VII NE 501(c)3 Line 11, Type 1 N/A 0 Pooled Trust (5) 1333 South Kirkwood Road St Louis MO 63122 Pooled Trust MO - T Straight Unitrust (21) 1333 South Kirkwood Road St Louis MO 63122 Straight Trust MO - T Annuity Trust (3) 1333 South Kirkwood Road St Louis MO 63122 Annuity Trust MO - T Charitable Remainder Unitrust (1) 104 South 5th Street Seward NE 68434 Charitable Trust NE - T Simple Trust (1) 1333 South Kirkwood Road St Louis MO 63122 Simple Trust MO - T 0 0 1 0 0 0 0 0 0 0 0 1 0 1 0 0 1 0 0 Concordia Foundation Nebraska c 1184350 Cost Schedule R, Part II Primary activity - promote the university through solicitation of funds to encourage various activities of this university. Filed form 8868 with the IRS and they approved the automatic 6 month extension.