CONCORDIA COLLEGE CORPORATION: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- CONCORDIA COLLEGE CORPORATION (EIN 41-0693977)
- Tax period
- 2015-05-01 to 2016-04-30
- Filed
- 2017-02-27
- IRS object ID
- 201710589349300526
- Schema version
- 2015v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule 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 | 2017-02-27T13:00:49-06:00 | ReturnTs |
| Tax Period End | 2016-04-30 | 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 Virchow Krause 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 | 2015-05-01 | 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 | 2017-02-16 | 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 | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | 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 | $133,281,829 | 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 PROFESSIONAL PROGRAMS. DURING THE 2015-2016 SCHOOL YEAR, CONCORDIA COLLEGE HAD AN ENROLLMENT OF 2,162 STUDENTS; 1,289 OF THESE STUDENTS WERE RESIDING IN DORMITORIES OR OTHER FORMS OF ON-CAMPUS HOUSING AND 1,619 STUDENTS PARTICIPATED IN SOME VARYING FORM OF A MEAL PLAN THROUGH THE ON-CAMPUS DINING SERVICE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 25 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 25 | VotingMembersIndependentCnt |
| Total Employee | 3697 | TotalEmployeeCnt |
| Total Volunteers | 664 | TotalVolunteersCnt |
| Total Gross UBI | $1,227,933 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $20,994,583 | PYContributionsGrantsAmt |
| CY Contributions Grants | $21,238,534 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $103,406,119 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $99,842,822 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,183,087 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,139,536 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,268,660 | PYOtherRevenueAmt |
| CY Other Revenue | $1,354,751 | CYOtherRevenueAmt |
| PY Total Revenue | $130,852,449 | PYTotalRevenueAmt |
| CY Total Revenue | $125,575,643 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $36,562,398 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $36,134,610 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $51,305,435 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $51,854,414 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $26,692 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $18,696 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,378,899 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $30,315,432 | PYOtherExpensesAmt |
| CY Other Expenses | $29,833,616 | CYOtherExpensesAmt |
| PY Total Expenses | $118,209,957 | PYTotalExpensesAmt |
| CY Total Expenses | $117,841,336 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $12,642,492 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $7,734,307 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $321,220,662 | TotalAssetsBOYAmt |
| Total Assets EOY | $342,920,981 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $68,825,513 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $89,203,555 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $252,395,149 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $253,717,426 | 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 | $64,547,734 | ExpenseAmt |
| Grant | $35,608,061 | GrantAmt |
| Revenue | $75,717,295 | 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 2015-2016 ENROLLMENT WAS 2,162 STUDENTS, 501 OF WHOM MET THE REQUIREMENTS OF GRADUATION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $14,420,840 | ExpenseAmt |
| Revenue | $13,364,421 | 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. 60% OF ENROLLED STUDENTS LIVED IN ON-CAMPUS HOUSING, WHILE 75% OF THE ENROLLED STUDENT POPULATION PARTICIPATED IN ONE OF THE 8 MEAL PLAN OPTIONS OFFERED BY THE COLLEGE'S DINING SERVICE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $10,712,115 | ExpenseAmt |
| Grant | $526,549 | GrantAmt |
| Revenue | $10,741,388 | RevenueAmt |
| Desc | CONCORDIA COLLEGE OWNS AND OPERATES THE CONCORDIA LANGUAGE VILLAGES. THE 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 15 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. HOWEVER THE VILLAGES ALSO OFFER PROGRAMS AT VARIOUS LEASED SITES THROUGHOUT MINNESOTA AND ABROAD. DURING THE FISCAL YEAR 2015-2016 THE CONCORDIA LANGUAGE VILLAGES ENROLLED 9,705 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 | $14,425,391 | ExpenseAmt |
| Desc | PUBLIC SERVICE, ACADEMIC SUPPORT, AND STUDENT SERVICES (COMBINED) | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $14,425,391 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $104,106,080 | 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 | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | 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 | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | 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 With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| 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 | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 327 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 3697 | 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 | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 25 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 25 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 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 | Yes (1) | 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 | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Rev Lowell G Almen | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Mary Alice Bergan | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Randall L Boushek | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Fay Ferguson | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Karen L Grandstrand | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr David M Gring | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Ms Kathryn E Hasbargen | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Rachel C Hollstadt | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Keith A Johanneson | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Kelby K Krabbenhoft | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr Earl Lewis | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr Roland D Martinson | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Connie Nicholas | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Ronald D Offutt | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Solveig Storvick Pollei | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Rev Robert L Quam | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| John M Quello | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Mary S Ranum | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Rev Lynn R Ronsberg | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| James E Senske | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Stephen L Stenehjem | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr Richard L Torgerson | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Joyce Monson Tsongas | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Judge Jack R Tunheim | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Thomas Vertin | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Jan R Waye | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr Mark N Wilhelm | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Rev Lawrence R Wohlrabe | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr William J Craft | ||||||||
| President | 40.00 | $315,236 | $0 | $66,015 | Yes (X) | |||
| Linda J Brown | ||||||||
| Treasurer & VP for Finance | 40.00 | $153,456 | $0 | $18,645 | Yes (X) | |||
| Dr Eric J Eliason | ||||||||
| Academic Affairs | 40.00 | $155,436 | $0 | $12,250 | Yes (X) | |||
| Dr Albert Kagan | ||||||||
| Dean, VP Director, Business Research Center | 40.00 | $156,350 | $0 | $21,721 | Yes (X) | |||
| Teresa Harland | ||||||||
| VP for Advancement | 40.00 | $149,949 | $0 | $11,925 | Yes (X) | |||
| Dr J Sue Oatey | ||||||||
| VP & Dean of Student Affairs | 40.00 | $132,049 | $0 | $11,067 | Yes (X) | |||
| Bruce W Vieweg | ||||||||
| CIO, Assoc VP, Academic Affairs | 40.00 | $130,745 | $0 | $20,368 | Yes (X) | |||
| Dr Rene K Clausen | ||||||||
| Professor of Choral Conducting | 40.00 | $127,026 | $0 | $7,034 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,320,247 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $169,025 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 13 | 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 |
|---|---|---|---|---|---|
| Foss Architecture and Interiors Inc | |||||
| 810 1st Ave N | Fargo | ND | 58102 | Architecture | $944,982 |
| marco Technologies LLC | |||||
| 4510 heatherwood rd | st cloud | MN | 56302 | printing services | $473,168 |
| RED RIVER TRAILS INCORPORATED | |||||
| 4838 S HWY 75 | MOORHEAD | MN | 56560 | TRANSPORTATION | $348,261 |
| Minko Construction Inc | |||||
| 3333 35th ave sw | fargo | ND | 58104 | construction | $346,136 |
| Royall & company | |||||
| 1920 e parham rd | richmond | VA | 23228 | consulting | $295,707 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 15 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,696,359 | GovernmentGrantsAmt |
| All Other Contributions | $19,542,175 | AllOtherContributionsAmt |
| Noncash Contributions | $1,361,395 | NoncashContributionsAmt |
| Total Contributions | $21,238,534 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| EDUCATION, GENERAL | 611310 | $75,717,295 | $75,717,295 | |
| Language Villages | 611310 | $10,741,388 | $10,741,388 | |
| DINING SERVICES | 611310 | $8,078,800 | $6,876,998 | $1,201,802 |
| RESIDENCE HALLS | 611310 | $4,465,720 | $4,465,720 | |
| DAY CARE SERVICES | 611310 | $469,808 | $469,808 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $369,811 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $369,811 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $99,842,822 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,105,068 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $26,131 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,078,937 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $157,723 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $27,414 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $130,309 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $130,309 | TotalRevenueColumnAmt |
| Exclusion | $130,309 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,396,153 | SecuritiesAmt |
| Other | $2,794,709 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,218,585 | SecuritiesAmt |
| Other | $2,937,809 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $177,568 | SecuritiesAmt |
| Other | -$143,100 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,468 | TotalRevenueColumnAmt |
| Exclusion | $34,468 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $77,598 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $35,240 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $42,358 | TotalRevenueColumnAmt |
| Exclusion | $42,358 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,734,832 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,487,138 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $247,694 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $247,694 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Revenue | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $934,390 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $934,390 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $934,390 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $125,575,643 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $99,823,104 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,227,933 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,286,072 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,134,610 | TotalAmt |
| Program Services | $36,134,610 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $782,181 | TotalAmt |
| Management And General | $580,016 | ManagementAndGeneralAmt |
| Fundraising | $202,165 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,156,680 | TotalAmt |
| Program Services | $32,975,289 | ProgramServicesAmt |
| Management And General | $4,932,948 | ManagementAndGeneralAmt |
| Fundraising | $1,248,443 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,979,490 | TotalAmt |
| Program Services | $1,643,846 | ProgramServicesAmt |
| Management And General | $239,422 | ManagementAndGeneralAmt |
| Fundraising | $96,222 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,280,122 | TotalAmt |
| Program Services | $6,168,503 | ProgramServicesAmt |
| Management And General | $873,126 | ManagementAndGeneralAmt |
| Fundraising | $238,493 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,655,941 | TotalAmt |
| Program Services | $2,186,643 | ProgramServicesAmt |
| Management And General | $363,544 | ManagementAndGeneralAmt |
| Fundraising | $105,754 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,106 | TotalAmt |
| Management And General | $37,778 | ManagementAndGeneralAmt |
| Fundraising | $12,328 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,357 | TotalAmt |
| Management And General | $98,357 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,696 | TotalAmt |
| Fundraising | $18,696 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,350 | TotalAmt |
| Program Services | $1,700 | ProgramServicesAmt |
| Management And General | $163,650 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,720,187 | TotalAmt |
| Program Services | $1,290,791 | ProgramServicesAmt |
| Management And General | $426,185 | ManagementAndGeneralAmt |
| Fundraising | $3,211 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $447,889 | TotalAmt |
| Program Services | $283,858 | ProgramServicesAmt |
| Management And General | $155,073 | ManagementAndGeneralAmt |
| Fundraising | $8,958 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,916,932 | TotalAmt |
| Program Services | $2,488,592 | ProgramServicesAmt |
| Management And General | $251,803 | ManagementAndGeneralAmt |
| Fundraising | $176,537 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $977,822 | TotalAmt |
| Program Services | $259,745 | ProgramServicesAmt |
| Management And General | $700,820 | ManagementAndGeneralAmt |
| Fundraising | $17,257 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,848 | TotalAmt |
| Program Services | $10,776 | ProgramServicesAmt |
| Fundraising | $72 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,484,569 | TotalAmt |
| Program Services | $4,275,541 | ProgramServicesAmt |
| Management And General | $209,028 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,188,663 | TotalAmt |
| Program Services | $3,746,125 | ProgramServicesAmt |
| Management And General | $284,772 | ManagementAndGeneralAmt |
| Fundraising | $157,766 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $276,690 | TotalAmt |
| Program Services | $197,145 | ProgramServicesAmt |
| Management And General | $69,015 | ManagementAndGeneralAmt |
| Fundraising | $10,530 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $893,373 | TotalAmt |
| Program Services | $866,735 | ProgramServicesAmt |
| Management And General | $26,638 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,685,575 | TotalAmt |
| Program Services | $4,742,315 | ProgramServicesAmt |
| Management And General | $943,260 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $516,843 | TotalAmt |
| Program Services | $239,610 | ProgramServicesAmt |
| Management And General | $277,233 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Other Expenses | $3,321,095 | $2,605,585 | $633,259 | $82,251 |
| Resaleable Merchandise | $2,939,791 | $2,939,791 | ||
| Repairs and Maintenance | $1,139,526 | $1,048,880 | $90,430 | $216 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,841,336 | TotalAmt |
| Program Services | $104,106,080 | ProgramServicesAmt |
| Management And General | $11,356,357 | ManagementAndGeneralAmt |
| Fundraising | $2,378,899 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,626,146 | BOYAmt |
| EOY | $28,934,670 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,309,142 | BOYAmt |
| EOY | $7,672,294 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,968,800 | BOYAmt |
| EOY | $3,236,052 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,346,017 | BOYAmt |
| EOY | $8,404,988 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,016,174 | BOYAmt |
| EOY | $934,249 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $792,445 | BOYAmt |
| EOY | $684,304 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $210,417,433 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $88,055,816 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,879,813 | BOYAmt |
| EOY | $122,361,617 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,332,634 | BOYAmt |
| EOY | $111,869,626 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,118,815 | BOYAmt |
| EOY | $36,846,865 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,830,676 | BOYAmt |
| EOY | $21,976,316 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $321,220,662 | BOYAmt |
| EOY | $342,920,981 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,219,001 | BOYAmt |
| EOY | $11,475,026 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $8,185,405 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,884,748 | BOYAmt |
| EOY | $3,571,553 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,955,000 | BOYAmt |
| EOY | $42,667,097 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,766,764 | BOYAmt |
| EOY | $23,304,474 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,825,513 | BOYAmt |
| EOY | $89,203,555 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,269,695 | BOYAmt |
| EOY | $123,253,767 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,281,199 | BOYAmt |
| EOY | $35,389,280 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,844,255 | BOYAmt |
| EOY | $95,074,379 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $252,395,149 | BOYAmt |
| EOY | $253,717,426 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $321,220,662 | BOYAmt |
| EOY | $342,920,981 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $7,734,307 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$4,962,314 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$1,449,716 | 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 | $104,943 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $104,943 | 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 $143,955 DURING THE TAXABLE YEAR. MPCC HAS DIVIDED ITS EXPENSES FOR ITS TAXABLE YEAR ENDING JUNE 30, 2016, 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 72.90% 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, $104,943 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 | $114,045 | 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 |
CY Endwmt Fund CYEndwmtFundGrp
| 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 |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $102,264,054 | BeginningYearBalanceAmt |
| Contributions | $8,692,933 | ContributionsAmt |
| Investment Earnings Or Losses | $5,167,847 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,828,910 | OtherExpendituresAmt |
| End Year Balance | $112,295,924 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $89,593,472 | BeginningYearBalanceAmt |
| Contributions | $6,512,434 | ContributionsAmt |
| Investment Earnings Or Losses | $9,409,167 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,251,019 | OtherExpendituresAmt |
| End Year Balance | $102,264,054 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $80,546,773 | BeginningYearBalanceAmt |
| Contributions | $2,358,334 | ContributionsAmt |
| Investment Earnings Or Losses | $9,648,794 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,960,429 | OtherExpendituresAmt |
| End Year Balance | $89,593,472 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $83,941,561 | BeginningYearBalanceAmt |
| Contributions | -$268,205 | ContributionsAmt |
| Investment Earnings Or Losses | -$349,729 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,776,854 | OtherExpendituresAmt |
| End Year Balance | $80,546,773 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.13980 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.76230 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.09790 | TermEndowmentBalanceEOYPct |
| 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 | $2,936,958 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $4,626,765 | OtherCostOrOtherBasisAmt |
| Book Value | $7,563,723 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $143,123,453 | OtherCostOrOtherBasisAmt |
| Depreciation | $50,037,011 | DepreciationAmt |
| Book Value | $93,086,442 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,446,485 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,924,242 | DepreciationAmt |
| Book Value | $4,522,243 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $38,126,939 | OtherCostOrOtherBasisAmt |
| Depreciation | $26,094,563 | DepreciationAmt |
| Book Value | $12,032,376 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,156,833 | OtherCostOrOtherBasisAmt |
| Book Value | $5,156,833 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $122,361,617 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (7 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Real Estate Funds | $2,831,949 | F |
| Funds Held in trust | $2,735,251 | F |
| Notes Receivable | $122,641 | F |
| Private Equity Funds | $5,737,360 | F |
| Hedge Fund | $11,504,291 | F |
| international equity funds | $12,136,897 | F |
| domestic fixed income funds | $1,778,476 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $36,846,865 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Deposits held by trustee | $19,463,230 |
| Cash surrender value of life insurance | $2,513,086 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $21,976,316 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Deposits | $554,291 |
| Annuities Payable | $19,194,485 |
| Deposits Held in Custody for Others | $3,555,698 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $23,304,474 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $84,548,458 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$4,962,314 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $207,936 | OtherRevenueAmt |
| Revenue Not Reported | -$4,754,378 | RevenueNotReportedAmt |
| Revenue Subtotal | $89,302,836 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $138,197 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $36,134,610 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $36,272,807 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $125,575,643 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $83,226,181 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,657,652 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,657,652 | ExpensesNotReportedAmt |
| Expenses Subtotal | $81,568,529 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $138,197 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $36,134,610 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $36,272,807 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $117,841,336 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 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 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 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, 2016 and 2015. The College's tax returns are subject to review and examination by federal and state authorities. The tax returns for fiscal years 2012 and thereafter are open to examination by federal and state authorities. |
| Part XI, Line 2d - Other Adjustments: | Loss on disposal of plant assets 143,100. Actuarial adjustment -1,572,573. decrease in cash surrender value of life insurance 122,857. Direct Rental Expenses 27,414. Cost of Goods Sold 1,487,138. |
| Part XI, Line 4b - Other Adjustments: | Scholarships, grants, student loans 36,134,610. |
| Part XII, Line 2d - Other Adjustments: | Loss on disposal of plant assets 143,100. Direct Rental Expenses 27,414. Cost of Goods Sold 1,487,138. |
| Part XII, Line 4b - Other Adjustments: | Scholarships, grants, student loans 36,134,610. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (7 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD | $162,028 |
| Middle East and North Africa | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD | $74,444 |
| North America - Canada and Mexico, but not the United States | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD | $6,476 |
| Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD | $1,189,879 |
| East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD | $357,800 |
| Sub-Saharan Africa - Angola, Benin, Botswana, Burkina Faso, | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD | $51,212 |
| Central America | 0 | 0 | Investments | $12,205,491 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $14,047,330 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $14,047,330 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (3 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|
| Travel Expense Reimbursement | Europe | 27 | $22,694 | Check or ACH | US Dollars |
| Travel Expense Reimbursement | East Asia & Pacific | 22 | $17,065 | Check or ACH | US DOLLARS |
| Travel Expense Reimbursement | South America | 11 | $4,118 | Check or ACH | US Dollars |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule F, Part IV, Line 4: | CONCORIDA COLLEGE INVESTS IN PARTNERSHIPS THAT HOLD DIRECT OR INDIRECT INTERESTS IN PASSIVE FOREIGN INVESTMENT COMPANIES. THE INVESTMENT PARTNERSHIPS HAVE PROPERLY FILED FORM 8621. UNDER THESE FACTS, IT IS NOT NECESSARY FOR THE COLLEGE TO FILE AN ADDITIONAL 8621. |
| Schedule F, Part IV, Line 5: | CONCORDIA COLLEGE INVESTS IN PARTNERSHIPS THAT HOLD DIRECT OR INDIRECT INTERESTS IN FOREIGN PARTNERSHIPS. HOWEVER, THE COLLEGE DOES NOT MEET THE FILING REQUIREMENTS OF FORM 8865 AS A RESULT. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bentz Whaley Flessner | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7251 Ohms Lane | AddressLine1Txt |
| City | Minneapolis | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55439 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Campaign Planning Counsel Services | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $0 | GrossReceiptsAmt |
| Retained By Contractor | $18,696 | RetainedByContractorAmt |
| Net To Organization | $18,696 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $18,696 | TotalRetainedByContractorsAmt |
| Total Net To Organization | $18,696 | TotalNetToOrganizationAmt |
| Licensed States | CA | LicensedStatesCd |
| Licensed States | FL | LicensedStatesCd |
| Licensed States | GA | LicensedStatesCd |
| Licensed States | ID | LicensedStatesCd |
| Licensed States | IL | LicensedStatesCd |
| Licensed States | IN | LicensedStatesCd |
| Licensed States | IA | LicensedStatesCd |
| Licensed States | KS | LicensedStatesCd |
| Licensed States | KY | LicensedStatesCd |
| Licensed States | LA | LicensedStatesCd |
| Licensed States | MN | LicensedStatesCd |
| Licensed States | MT | LicensedStatesCd |
| Licensed States | NE | LicensedStatesCd |
| Licensed States | NV | LicensedStatesCd |
| Licensed States | NJ | LicensedStatesCd |
| Licensed States | NM | LicensedStatesCd |
| Licensed States | NY | LicensedStatesCd |
| Licensed States | ND | LicensedStatesCd |
| Licensed States | OH | LicensedStatesCd |
| Licensed States | OK | LicensedStatesCd |
| Licensed States | OR | LicensedStatesCd |
| Licensed States | PA | LicensedStatesCd |
| Licensed States | RI | LicensedStatesCd |
| Licensed States | SD | LicensedStatesCd |
| Licensed States | TN | LicensedStatesCd |
| Licensed States | TX | LicensedStatesCd |
| Licensed States | VT | LicensedStatesCd |
| Licensed States | WV | LicensedStatesCd |
| Licensed States | WI | LicensedStatesCd |
| Licensed States | WY | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Cobber Football Golf Tournament | Event1Nm |
| Gross Receipts Event1 | $45,268 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $45,268 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $7,773 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $7,735 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $2,729 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $3,416 | OtherDirectExpensesEvent1Amt |
| Event2 | Grinaker Golf Tournament | Event2Nm |
| Gross Receipts Event2 | $16,330 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $16,330 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $7,947 | RentFacilityCostsEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $16,000 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $16,000 | GrossRevenueOtherEventsAmt |
| Rent Fclty Costs Other Events | $4,195 | RentFcltyCostsOtherEventsAmt |
| Food And Beverage Other Events | $1,040 | FoodAndBeverageOtherEventsAmt |
| Oth Direct Expnss Other Events | $405 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $77,598 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $77,598 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $7,773 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $19,877 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $3,769 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $3,821 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $35,240 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $42,358 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| SCHOLARSHIPS AND GRANTS PROVIDED AS FINANCIAL AID TO STUDENTS | 2066 | $35,608,061 |
| SCHOLARSHIPS AND GRANTS - LANGUAGE VILLAGES | 535 | $526,549 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
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 | Yes (1) | 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 (6 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 | $263,493 | $0 | $0 | $0 | $51,743 | $0 | $18,550 | $0 | $47,465 | $0 | $381,251 | $0 | $50,000 | $0 |
| Linda J Brown | ||||||||||||||
| Treasurer & VP for Finance | $152,595 | $0 | $0 | $0 | $861 | $0 | $11,190 | $0 | $7,455 | $0 | $172,101 | $0 | $0 | $0 |
| Dr Eric J Eliason | ||||||||||||||
| Academic Affairs | $154,894 | $0 | $0 | $0 | $542 | $0 | $10,922 | $0 | $1,328 | $0 | $167,686 | $0 | $0 | $0 |
| Dr Albert Kagan | ||||||||||||||
| Dean, VP Director, Business Research | $155,469 | $0 | $0 | $0 | $881 | $0 | $11,177 | $0 | $10,544 | $0 | $178,071 | $0 | $0 | $0 |
| Teresa Harland | ||||||||||||||
| VP for Advancement | $149,830 | $0 | $0 | $0 | $119 | $0 | $10,570 | $0 | $1,355 | $0 | $161,874 | $0 | $0 | $0 |
| Bruce W Vieweg | ||||||||||||||
| CIO, Assoc VP, Academic Affairs | $129,373 | $0 | $0 | $0 | $1,372 | $0 | $9,784 | $0 | $10,584 | $0 | $151,113 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | President Craft received housing and personal services as part of his compensation package during the year. |
| Part I, Line 4b | a. A Section 457(f) plan was in place for William J. Craft during the year. The plan benefit is $200,000 accrued over a period from 1/1/13 - 7/1/15. On 7/1/15, a payment of $50,000 was made to President Craft from this plan. |
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 |
| Total Proceeds | $42,985,294 | TotalProceedsAmt |
| In Reserve Fund | $2,960,744 | InReserveFundAmt |
| Refunding Escrow | $19,693,461 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $320,332 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $3,541,672 | CapitalExpendituresAmt |
| Unspent | $16,469,085 | UnspentAmt |
| Substantial Completion | 2017 | SubstantialCompletionYr |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | Yes (1) | AdvanceRefundingInd |
| Final Allocation Made | 0 | 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 |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | 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 | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (4 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan From OrganizationLoanFromOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|---|
| RONDI MCGOVERN | |||||||
| Family member of current trustee | Disposition of donated stock | Yes (X) | $1,242,200 | $809,013 | 0 | Yes (1) | Yes (1) |
| Shelly Neal | |||||||
| family member of current trustee | Disposition of donated stock | Yes (X) | $1,242,200 | $809,013 | 0 | Yes (1) | Yes (1) |
| Christi Offutt | |||||||
| family member of current trustee | Disposition of donated stock | Yes (X) | $1,242,200 | $809,013 | 0 | Yes (1) | Yes (1) |
| Ryan Offutt | |||||||
| family member of current trustee | Disposition of donated stock | Yes (X) | $1,242,200 | $809,013 | 0 | Yes (1) | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $3,236,052 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SANfORD HEALTH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | CEO OF SANFORD HEALTH SERVES ON THE BOARD OF REGENTS | RelationshipDescriptionTxt |
| Transaction | $200,000 | TransactionAmt |
| Transaction | SANFORD HEALTH PROVIDES MEDICAL SERVICES TO THE COLLEGE. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 6 | ContributionCnt |
| Noncash Contributions Rpt F990 | $0 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | n/a | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 48 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,255,420 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenuesTxt |
Securities Closely Held Stock SecuritiesCloselyHeldStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenuesTxt |
Real Estate Commercial RealEstateCommercialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $105,974 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Food Inventory FoodInventoryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $0 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | n/a | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Electronics | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $0 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | n/a | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 1 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Column (b): | THE COLLEGE IS REPORTING THE NUMBER OF DONORS, NOT THE NUMBER OF ITEMS DONATED. |
| Part I, Line 32b: | THE COLLEGE CONTRACTS WITH BENTZ WHALEY FLESSNER & ASSOCIATES FOR CONSULTING SERVICES RELATED TO PROCURING CHARITABLE GIFTS RELATED TO THE COLLEGE'S MISSION. |
| 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. |
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 4 | The bylaws of the organization were updated to change the frequency of the election of regents from six years to four years. |
| 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 11 | The Board of Regents has delegated responsibility for review of the Form 990 to the Governance Committee. A public inspection copy 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 15 | 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. 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 | Governing documents and the conflict of interest policy are available upon request. The public inspection copy of Form 990 is also available upon request. |
| Form 990, Part XI, line 9: | Actuarial Adjustment -1,572,573. Cash Surrender Value of Life Insurance 122,857. |
| 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 | Direct Controlling NADirectControllingNACd | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|
| Charitable Remainder Unitrust (51) | ||||
| Charitable Trust | MN | N/A | T | 0 |
| CHARITABLE REMAINDER ANNUITY TRUST (1) | ||||
| charitable Trust | MN | N/A | T | 0 |
| 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 | 0 | TransferFromOtherOrgInd |