LUTHER COLLEGE: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: LUTHER COLLEGE (EIN 42-0680466)
Tax period: 2014-06-01 to 2015-05-31
Filed: 2016-01-14
IRS object ID: 201630149349300013
Schema version: 2014v6.0
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 D
Schedule E
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	2016-01-14T09:15:52-06:00	ReturnTs
Tax Period End	2015-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	420714325	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	RSM US LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	221 THIRD AVENUE SE STE 300	AddressLine1Txt
City	CEDAR RAPIDS	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	524011512	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	420680466	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LUTHER COLLEGE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	LUTH	BusinessNameControlTxt
Phone	5633871015	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	700 COLLEGE DRIVE	AddressLine1Txt
City	DECORAH	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	52101	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ERIC RUNESTAD	PersonNm
Person Title	VP FINANCE & ADMIN	PersonTitleTxt
Phone	5633871015	PhoneNum
Signature	2016-01-12	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	CARLEY UMSTEAD	PreparerPersonNm
PTIN	P00982177	PTIN
Phone	3192985333	PhoneNum

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-04-25 22:37:26Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	PAULA J CARLSON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	700 COLLEGE DRIVE	AddressLine1Txt
City	DECORAH	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	52101	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$156,836,581	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Group Exemption	9386	GroupExemptionNum
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.LUTHER.EDU	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1865	FormationYr
Legal Domicile State	IA	LegalDomicileStateCd
Activity Or Mission	ON A CAMPUS OF MORE THAN 800 ACRES ALONG THE BANKS OF THE UPPER IOWA RIVER IN DECORAH, IOWA, LUTHER IS A TRUE RESIDENTIAL CAMPUS WITH 85 PERCENT OF STUDENTS LIVING ON CAMPUS AND NEARLY 95 PERCENT OF FACULTY CHOOSING TO LIVE WITHIN FIVE MILES OF IT. LUTHER'S STUDENT BODY INCLUDES 2,358 FTE MEN AND WOMEN (44 PERCENT AND 56 PERCENT RESPECTIVELY) FROM 39 STATES AND 65 FOREIGN COUNTRIES. U.S. STUDENTS OF COLOR CONSTITUTE 8.8 PERCENT OF THE STUDENT BODY. APPROXIMATELY 70 PERCENT OF LUTHER STUDENTS VOLUNTEER DURING THEIR TIME HERE, EXHIBITING THE HIGH SERVICE ETHIC INTRINSIC TO LUTHER CULTURE. THE COLLEGE STRIVES TO BE A PLACE WHERE PEOPLE OF ALL CONVICTIONS CAN REALIZE PERSONAL, INTELLECTUAL, AND SPIRITUAL GROWTH.	ActivityOrMissionDesc
Voting Members Governing Body	30	VotingMembersGoverningBodyCnt
Voting Members Independent	27	VotingMembersIndependentCnt
Total Employee	3224	TotalEmployeeCnt
Total Volunteers	1100	TotalVolunteersCnt
Total Gross UBI	$96,137	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$12,314,775	PYContributionsGrantsAmt
CY Contributions Grants	$12,699,389	CYContributionsGrantsAmt
PY Program Service Revenue	$109,695,164	PYProgramServiceRevenueAmt
CY Program Service Revenue	$109,914,208	CYProgramServiceRevenueAmt
PY Investment Income	$5,457,875	PYInvestmentIncomeAmt
CY Investment Income	$5,355,330	CYInvestmentIncomeAmt
PY Other Revenue	$2,590,407	PYOtherRevenueAmt
CY Other Revenue	$2,255,732	CYOtherRevenueAmt
PY Total Revenue	$130,058,221	PYTotalRevenueAmt
CY Total Revenue	$130,224,659	CYTotalRevenueAmt
PY Grants And Similar Paid	$45,045,910	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$46,566,964	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$40,875,950	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$41,823,939	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$39,272	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$3,831,330	CYTotalFundraisingExpenseAmt
PY Other Expenses	$37,799,090	PYOtherExpensesAmt
CY Other Expenses	$38,998,963	CYOtherExpensesAmt
PY Total Expenses	$123,720,950	PYTotalExpensesAmt
CY Total Expenses	$127,429,138	CYTotalExpensesAmt
PY Revenues Less Expenses	$6,337,271	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$2,795,521	CYRevenuesLessExpensesAmt
Total Assets BOY	$295,326,046	TotalAssetsBOYAmt
Total Assets EOY	$297,568,928	TotalAssetsEOYAmt
Total Liabilities BOY	$63,021,682	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$62,679,644	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$232,304,364	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$234,889,284	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	LUTHER COLLEGE IS A FOUR-YEAR, RESIDENTIAL LIBERAL ARTS INSTITUTION OFFERING MORE THAN 90 MAJORS, MINORS, AND PREPROFESSIONAL PROGRAMS. FOUNDED BY THE NORWEIGIAN EVANGELICAL LUTHERAN CHURCH IN 1861, LUTHER WELCOMES STUDENTS OF ALL BACKGROUND TO ENGAGE IN A WAY OF LEARNING THAT MOVES BEYOND IMMEDIATE INTERESTS AND ENCOURAGES STUDENTS TO BUILD A LIFE OF CONSEQUENCE. AT THE HEART OF A LUTHER EDUCATION IS AN UNDERSTANDING OF THE WAY FAITH AND LEARNING INTERSECT AND IN TURN CONNECT STUDENTS TO THE LARGER WORLD.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$80,099,466	ExpenseAmt
Grant	$46,566,964	GrantAmt
Revenue	$88,962,515	RevenueAmt
Desc	INSTRUCTION: LUTHER OFFERS 42 MAJORS, 42 MINORS AND INTERDISCIPLINARY MINORS, AND 9 PREPROFESSIONAL AND SPECIFIC PROGRAMS. LUTHER'S SIGNATURE PAIDEIA PROGRAM, AN INTERDISCIPLINARY COURSE SERIES OFFERED FOR MORE THAN 30 YEARS, HELPS INTEGRATE LEARNING AND BUILDS COMMUNITY THROUGH SHARED ACADEMIC EXPERIENCE. THE COLLEGE'S MUSIC PROGRAM, IN WHICH STUDENTS TRAIN IN PERFORMANCE, CONDUCTING, COMPOSITION, AND EDUCATION, HAS SIX CHOIRS, THREE BANDS, THREE ORCHESTRAS AND TWO JAZZ BANDS, MANY OF WHICH TOUR NATIONALLY AND INTERNATIONALLY. A VIBRANT OFF-CAMPUS STUDENT PROGRAM DRAWS 75% OF STUDENTS TO STUDY ABROAD PRIOR TO GRADUATION. LUTHER HAS 179 FULL-TIME FACULTY (93 PERCENT WITH A TERMINAL DEGREE) AND A 11.7:1 STUDENT-FACULTY RATIO. TOTAL ENROLLMENT WAS 2,358 FTE STUDENTS IN THE FALL OF 2014. 550 STUDENTS GRADUATED IN THE 2014-15 ACADEMIC YEAR.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$17,593,404	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$1,474,194	RevenueAmt
Desc	ACADEMIC SUPPORT AND STUDENT SERVICES: A STUDENT ACADEMIC SUPPORT CENTER PROVIDES SERVICES, BASED ON BEST PRACTICES IN LEARNING ASSISTANCE, INCLUDING NEEDS ASSESSMENT, STUDENT-TO-STUDENT TUTORING, AND ONE-ON-ONE INSTRUCTION WITH PROFESSIONAL STAFF. IN COLLABORATION WITH FACULTY AND OTHER STAFF, SASC COORDINATES SPECIALIZED SERVICES FOR STUDENTS WITH DISABILITIES, MANAGES THE ACADEMIC ALERT SYSTEM, AND SUPPORTS INITIATIVES OF THE ADVISING PROGRAM. ACADEMIC ADVISING IS DONE BY FACULTY. RESEARCH AND TECHNOLOGY SUPPORT ARE PROVIDED THROUGH AN EXTENSIVE LIBRARY AND INFORMATION SERVICES PROGRAM. THE COLLEGE HAS MORE THAN 100 STUDENT ORGANIZATIONS ALONG WITH COLLEGE MINISTRIES, HEALTH SERVICES, AND RECREATION AND WELLNESS PROGRAMS. ABOUT 76% OF STUDENTS ARE ENGAGED IN WORK STUDY TO SERVE THE LUTHER COMMUNITY, GAIN IMPORTANT WORK EXPERIENCE, AND EARN MONEY TOWARD EXPENSES.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$17,295,562	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$19,477,499	RevenueAmt
Desc	AUXILIARY ENTERPRISES: LUTHER COLLEGE MAINTAINS A RURAL RESIDENTIAL CAMPUS TO ENCHANCE THE EDUCATIONAL EXPERIENCE OF THE STUDENT BODY WITH ROOM AND BOARD PROGRAMS DESIGNED TO ENCOURAGE A SPIRIT OF COLLEGIALITY AND CONVERSATION BEYOND THE CLASSROOM AND LABORATORY. IN THE FALL 2014, LUTHER'S RESIDENCE HALLS HOUSED 2035 OR 85% OF TOTAL FALL ENROLLMENT. 2,024 STUDENTS USED THE COLLEGE'S DINING SERVICE.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)

ExpenseExpenseAmt	DescDesc
$390,297	PUBLIC SERVICE: OFFERINGS TO THE BROADER COMMUNITY INCLUDE A COLLEGE RADIO STATION, CONFERENCES AND SEMINARS, A PERFORMING ARTS SERIES, AND A VARIETY OF PROGRAMS IN THE ARTS, ATHLETICS, SCIENCES, AND LEADERSHIP DEVELOPMENT FOR HIGH SCHOOL STUDENTS.
$522,813	RESEARCH: THE COLLEGE RECEIVES GRANTS FOR FACULTY/STUDENT RESEARCH COLLABORATION, PARTICULARLY IN THE SCIENCES. THE COLLEGE DEDICATES SPACE, RESOURCES, AND FACULTY TIME FOR COLLABORATIVE INVESTIGATION WITH STUDENTS. RESEARCH PROJECTS ACROSS THE CURRICULUM OCCUR DURING THE ACADEMIC YEAR AND IN THE SUMMER.

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$913,110	TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses	$115,901,542	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	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
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	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	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	0	LoanOutstandingInd
Grant To Related Person	Yes (1)	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (1)	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	Yes (1)	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	Yes (1)	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	4379	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	3224	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	Yes (1)	ForeignFinancialAccountInd
Foreign Country	IT	ForeignCountryCd
Foreign Country	MT	ForeignCountryCd
Foreign Country	UK	ForeignCountryCd
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	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	30	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	Yes (1)	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	Yes (1)	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	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	Yes (1)	InvestmentInJointVentureInd
Written Policy Or Procedure	Yes (1)	WrittenPolicyOrProcedureInd
States Where Copy Of Return Is Fld	AK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MD	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NH	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ERIC RUNESTAD	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5633871015	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	700 COLLEGE DRIVE	AddressLine1Txt
City	DECORAH	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	52101	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (41 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
STEVEN BARNES
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
ANN BENTDAHL
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
RUSSELL BRUEMMER
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
MICHAEL BURK
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
WENDY DAVIDSON
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
PEGGY ETTESTAD
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
GREGORY D FIELDS
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
DENNIS FLATNESS
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
RONALD HAVE
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
KATHERINE JOHNSON-BECKLIN
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
GEORGE D KUH
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
SANDRA LEE
VICE CHAIRPERSON	5.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
DAVID K LIETZ
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
DAVID MEYER
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
STEVEN OVERHOLT
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
J ROBERT PAULSON
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
CONNIE PLAEHN
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
MARTI RODAMAKER
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
STEVEN SCHAVER
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
ARNE M SORENSON
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
SUSAN SORLIEN
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
JON M STELLMACHER
SECRETARY	5.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
RICHARD THEILER
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
JAMES A THOMSEN JR
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
DIANE THORMODSGARD
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
PAUL TORGERSON
CHAIRPERSON	5.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
CHINYERE UKABIALA
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
LANCE VANDER LINDEN
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
JUDY VIJUMS
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
ENWEI XIE
BOARD MEMBER	5.00	0.00	Yes (X)	$0	$0	$0
PAULA J CARLSON
PRESIDENT	45.00	0.00		$135,991	$0	$32,072	Yes (X)
KEITH CHRISTENSEN
VICE PRESIDENT	45.00	0.00		$151,112	$0	$40,727	Yes (X)
KEVIN KRAUS
VICE PRESIDENT	45.00	0.00		$150,711	$0	$62,016	Yes (X)
COREY LANDSTROM
VICE PRESIDENT	45.00	0.00		$113,256	$0	$30,148	Yes (X)
ROBIN LARSON
VICE PRESIDENT	45.00	0.00		$103,030	$0	$68,089	Yes (X)
SCOT SCHAEFFER
VICE PRESIDENT	45.00	0.00		$137,799	$0	$79,269	Yes (X)
DIANE TACKE
VICE PRESIDENT/TREASURER	45.00	0.00		$159,273	$0	$36,670	Yes (X)
DAVID TIEDE
INTERIM PRESIDENT	45.00	0.00		$144,915	$0	$9,742	Yes (X)
PAUL MATTSON
EXEC DIR OF LIBRARY & INFO SERVICES	45.00	0.00		$106,992	$0	$29,292		Yes (X)
DAVID MITCHELL
MATH INSTRUCTOR/WRESTLING COACH	40.00	0.00		$190,667	$0	$70,454		Yes (X)
RICHARD TORGERSON
FORMER PRESIDENT	45.00	0.00		$272,162	$0	$25,563			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,665,908	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$484,042	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	11	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (1)	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
SODEXO INC
10 EARHART DRIVE	WILLIAMSVILLE	NY	14221	DINING SERVICES	$7,896,222
ROYALL & COMPANY
1920 E PARHAM RD	RICHMOND	VA	23228	RECRUITING MARKETING	$435,731
MERIT CONTRACTING
4750 HIGHWAY 63 NORTH	ROCHESTER	MN	55906	CONSTRUCTION	$404,394
IOWA INSULATION
955 WEST K AVE	NEVADA	IA	50201	INSULATING	$307,000
DAVID FINHOLT CONSTRUCTION INC
1813 TROUT RUN ROAD	DECORAH	IA	52101	CONSTRUCTION	$244,828

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	10	CntrctRcvdGreaterThan100KCnt
Fundraising	$54,294	FundraisingAmt
Government Grants	$1,461,947	GovernmentGrantsAmt
All Other Contributions	$11,183,148	AllOtherContributionsAmt
Noncash Contributions	$1,708,911	NoncashContributionsAmt
Total Contributions	$12,699,389	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
TUITION & FEES	611310	$88,962,515	$88,962,515
SALES & SERVICE OF AUXILIARY SERV	611310	$19,477,499	$19,428,256	$49,243
SALES & SERVICE OF EDUCATIONAL AC	611710	$1,474,194	$1,474,194

Field	Value	IRS element (for citing)
Total Program Service Revenue	$109,914,208	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,558,049	TotalRevenueColumnAmt
Exclusion	$2,558,049	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$102,810	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$122,784	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$19,974	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$19,974	TotalRevenueColumnAmt
Exclusion	-$19,974	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$29,230,641	SecuritiesAmt
Other	$15,359	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$26,448,719	SecuritiesAmt
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$2,781,922	SecuritiesAmt
Other	$15,359	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,797,281	TotalRevenueColumnAmt
Exclusion	$2,797,281	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$39,563	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$54,294	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$40,419	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$856	TotalRevenueColumnAmt
Exclusion	-$856	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
MISCELLANEOUS	611310	$742,317	$742,317
SUMMER PROGRAMS	721000	$643,290	$625,947	$17,343
ALTERNATIVE INVESTMENTS	611310	$386,255	$386,255

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$504,700	TotalRevenueColumnAmt
Unrelated Business Revenue	$29,551	UnrelatedBusinessRevenueAmt
Exclusion	$475,149	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$2,276,562	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$130,224,659	TotalRevenueColumnAmt
Related Or Exempt Func Income	$109,864,965	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$96,137	UnrelatedBusinessRevenueAmt
Exclusion	$7,564,168	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$46,566,964	TotalAmt
Program Services	$46,566,964	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$1,477,784	TotalAmt
Program Services	$578,040	ProgramServicesAmt
Management And General	$704,560	ManagementAndGeneralAmt
Fundraising	$195,184	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$71,524	TotalAmt
Program Services	$32,454	ProgramServicesAmt
Management And General	$39,070	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$28,971,487	TotalAmt
Program Services	$24,647,469	ProgramServicesAmt
Management And General	$2,853,698	ManagementAndGeneralAmt
Fundraising	$1,470,320	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$2,453,850	TotalAmt
Program Services	$2,066,366	ProgramServicesAmt
Management And General	$248,727	ManagementAndGeneralAmt
Fundraising	$138,757	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$6,867,405	TotalAmt
Program Services	$5,745,025	ProgramServicesAmt
Management And General	$784,558	ManagementAndGeneralAmt
Fundraising	$337,822	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,981,889	TotalAmt
Program Services	$1,648,769	ProgramServicesAmt
Management And General	$223,711	ManagementAndGeneralAmt
Fundraising	$109,409	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$62,084	TotalAmt
Program Services	$4,524	ProgramServicesAmt
Management And General	$57,108	ManagementAndGeneralAmt
Fundraising	$452	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$111,182	TotalAmt
Management And General	$111,182	ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$39,272	TotalAmt
Fundraising	$39,272	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$104,558	TotalAmt
Management And General	$104,558	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$799,792	TotalAmt
Program Services	$463,444	ProgramServicesAmt
Management And General	$325,405	ManagementAndGeneralAmt
Fundraising	$10,943	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$198,147	TotalAmt
Program Services	$43,951	ProgramServicesAmt
Management And General	$153,633	ManagementAndGeneralAmt
Fundraising	$563	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,576,268	TotalAmt
Program Services	$1,969,928	ProgramServicesAmt
Management And General	$358,336	ManagementAndGeneralAmt
Fundraising	$248,004	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$176,277	TotalAmt
Program Services	$74,075	ProgramServicesAmt
Management And General	$50,933	ManagementAndGeneralAmt
Fundraising	$51,269	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$9,197,290	TotalAmt
Program Services	$8,793,322	ProgramServicesAmt
Management And General	$201,983	ManagementAndGeneralAmt
Fundraising	$201,985	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$4,738,365	TotalAmt
Program Services	$4,472,480	ProgramServicesAmt
Management And General	$136,245	ManagementAndGeneralAmt
Fundraising	$129,640	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,653,035	TotalAmt
Program Services	$1,239,143	ProgramServicesAmt
Management And General	$208,828	ManagementAndGeneralAmt
Fundraising	$205,064	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,347,199	TotalAmt
Program Services	$1,304,994	ProgramServicesAmt
Management And General	$21,103	ManagementAndGeneralAmt
Fundraising	$21,102	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$6,416,640	TotalAmt
Program Services	$6,054,731	ProgramServicesAmt
Management And General	$90,477	ManagementAndGeneralAmt
Fundraising	$271,432	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$397,333	TotalAmt
Program Services	$23,448	ProgramServicesAmt
Management And General	$373,885	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
DINING SERVICES	$6,717,903	$6,717,903
EQUIPMENT RENTAL/MAINTE	$1,814,133	$933,224	$544,235	$336,674
RESALEABLE MERCHANDISE	$1,545,399	$1,484,258	$30,570	$30,571
PROCESSING FEES	$682,163	$623,746	$32,966	$25,451

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$461,195	TotalAmt
Program Services	$413,284	ProgramServicesAmt
Management And General	$40,495	ManagementAndGeneralAmt
Fundraising	$7,416	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$127,429,138	TotalAmt
Program Services	$115,901,542	ProgramServicesAmt
Management And General	$7,696,266	ManagementAndGeneralAmt
Fundraising	$3,831,330	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$37,325,403	BOYAmt
EOY	$40,122,945	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$5,992,636	BOYAmt
EOY	$6,403,085	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$192,977	BOYAmt
EOY	$220,930	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$814,601	BOYAmt
EOY	$722,674	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$505,941	BOYAmt
EOY	$470,361	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$197,393	BOYAmt
EOY	$489,020	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$187,375,994	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$100,021,148	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$90,915,380	BOYAmt
EOY	$87,354,846	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$115,818,023	BOYAmt
EOY	$118,304,073	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$29,302,472	BOYAmt
EOY	$28,860,959	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$6,682,908	BOYAmt
EOY	$6,307,695	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$7,578,312	BOYAmt
EOY	$8,312,340	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$295,326,046	BOYAmt
EOY	$297,568,928	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$7,732,577	BOYAmt
EOY	$8,483,139	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$5,345,112	BOYAmt
EOY	$5,266,542	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,628,615	BOYAmt
EOY	$1,694,432	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$32,616,746	BOYAmt
EOY	$29,024,353	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$212,155	BOYAmt
EOY	$137,055	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
EOY	$1,651,840	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$15,486,477	BOYAmt
EOY	$16,422,283	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$63,021,682	BOYAmt
EOY	$62,679,644	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$96,835,188	BOYAmt
EOY	$95,851,618	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$34,133,993	BOYAmt
EOY	$33,223,851	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$101,335,183	BOYAmt
EOY	$105,813,815	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$232,304,364	BOYAmt
EOY	$234,889,284	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$295,326,046	BOYAmt
EOY	$297,568,928	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$2,795,521	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$30,526	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$180,075	OtherChangesInNetAssetsAmt
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)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

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)
School	Yes (X)	SchoolInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$12,198,453	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9,793,535	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$12,333,157	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$12,314,775	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12,699,389	CurrentTaxYearAmt
Total	$59,339,309	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$12,198,453	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9,793,535	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$12,333,157	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$12,314,775	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12,699,389	CurrentTaxYearAmt
Total	$59,339,309	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$4,052,720	SubstantialContributorsTotAmt
Public Support Total170	$55,286,589	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,348,850	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,930,392	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,896,696	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,240,330	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,047,114	CurrentTaxYearAmt
Total	$14,463,382	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$1,960	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year	$16,035	CurrentTaxYearMinus1YearAmt
Current Tax Year	$43,337	CurrentTaxYearAmt
Total	$61,332	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$73,864,023	TotalSupportAmt
Gross Receipts Rltd Activities	$537,409,403	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.74850	PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

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 D IRS990ScheduleD

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

Field	Value	IRS element (for citing)
Revenues Included	$13,900	RevenuesIncludedAmt
Assets Included	$29,027	AssetsIncludedAmt

Held Works Art HeldWorksArtGrp

Field	Value	IRS element (for citing)
Revenues Included	$0	RevenuesIncludedAmt
Assets Included	$0	AssetsIncludedAmt

Field	Value	IRS element (for citing)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Coll Used Scholarly Rsrch	Yes (X)	CollUsedScholarlyRsrchInd
Collection Used Preservation	Yes (X)	CollectionUsedPreservationInd
Coll Used Loan Or Exch Prog	Yes (X)	CollUsedLoanOrExchProgInd
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	$148,005,664	BeginningYearBalanceAmt
Contributions	$4,820,419	ContributionsAmt
Investment Earnings Or Losses	$5,566,991	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$3,503,373	GrantsOrScholarshipsAmt
Other Expenditures	$2,748,652	OtherExpendituresAmt
End Year Balance	$152,141,049	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$133,412,268	BeginningYearBalanceAmt
Contributions	$6,905,200	ContributionsAmt
Investment Earnings Or Losses	$13,514,280	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$3,250,977	GrantsOrScholarshipsAmt
Other Expenditures	$2,575,107	OtherExpendituresAmt
End Year Balance	$148,005,664	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$117,574,411	BeginningYearBalanceAmt
Contributions	$6,397,216	ContributionsAmt
Investment Earnings Or Losses	$14,994,585	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$3,057,636	GrantsOrScholarshipsAmt
Other Expenditures	$2,496,308	OtherExpendituresAmt
End Year Balance	$133,412,268	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$120,237,276	BeginningYearBalanceAmt
Contributions	$4,523,604	ContributionsAmt
Investment Earnings Or Losses	-$2,067,509	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,791,481	GrantsOrScholarshipsAmt
Other Expenditures	$2,327,479	OtherExpendituresAmt
End Year Balance	$117,574,411	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$102,864,370	BeginningYearBalanceAmt
Contributions	$5,777,581	ContributionsAmt
Investment Earnings Or Losses	$17,375,491	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,742,859	GrantsOrScholarshipsAmt
Other Expenditures	$3,037,307	OtherExpendituresAmt
End Year Balance	$120,237,276	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.18100	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.63600	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.18300	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	$74,043	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$589,538	OtherCostOrOtherBasisAmt
Book Value	$663,581	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$2,396,553	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$137,857,327	OtherCostOrOtherBasisAmt
Depreciation	$66,868,041	DepreciationAmt
Book Value	$73,385,839	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$34,672,758	OtherCostOrOtherBasisAmt
Depreciation	$26,782,302	DepreciationAmt
Book Value	$7,890,456	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$11,785,775	OtherCostOrOtherBasisAmt
Depreciation	$6,370,805	DepreciationAmt
Book Value	$5,414,970	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$87,354,846	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (6 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
INVESTMENT IN SUBSIDIARY	$1,877,431	C
PRIVATE EQUITY FUNDS	$5,949,524	F
HEDGE FUNDS	$2,854,801	F
REAL ESTATE PARTNERSHIPS & REITS	$1,322,408	F
FUND OF FUNDS	$13,339,518	F
PARTNERSHIPS, REAL ASSETS	$3,517,277	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$28,860,959	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (8 entries)

DescDesc	AmtAmt
ANNUITIES PAYABLE	$5,711,216
ASSET RETIREMENT OBLIGATION	$2,146,772
DEP HELD IN CUSTODY FOR OTHERS	$311,304
OTHER LIABILITIES	$41,145
INTEREST RATE SWAP LIABILITY	$2,322,078
CAPITAL LEASE OBLIGATION	$747,295
PAYROLL LIABILITIES	$3,876,834
STUDENT DEPOSITS	$1,265,639

Field	Value	IRS element (for citing)
Total Liability	$16,422,283	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$83,812,685	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$30,526	NetUnrealizedGainsInvstAmt
Other Revenue	$266,399	OtherRevenueAmt
Revenue Not Reported	$235,873	RevenueNotReportedAmt
Revenue Subtotal	$83,576,812	RevenueSubtotalAmt
Investment Expenses Not Incld	$104,558	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$46,543,289	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$46,647,847	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$130,224,659	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$81,227,765	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$470,149	OtherExpensesIncludedAmt
Expenses Not Reported	$470,149	ExpensesNotReportedAmt
Expenses Subtotal	$80,757,616	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$104,558	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$46,566,964	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$46,671,522	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$127,429,138	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART III, LINE 4:	WORKS IN THE COLLECTION INCLUDE PAINTINGS, DRAWINGS, WORKS PRODUCED THROUGH PRINT; PHOTOGRAPHIC; OR OTHER TECHNIQUES WHICH PRODUCE MULTIPLE ORIGINALS; SCULPTURE IN MEDIA; ASSEMBLAGES; TEXTILE; CERAMICS; AND UTILITARIAN OR RITUAL OBJECTS IN ANY MEDIUM WHOSE PRINCIPLE VALUE RESIDES IN THEIR AESTHETIC MERIT. THE FINE ARTS COLLECTION EXISTS TO SUPPORT THE GENERAL MISSION OF THE COLLEGE BY PROMOTING AWARENESS AND UNDERSTANDING OF A BROAD SPECTRUM OF ARTISTIC EXPRESSION THROUGH DIVERSITY IN MEDIA, CULTURE, AND HISTORICAL PERSPECTIVE. AS UNIQUE EXPRESSIONS OF THE HUMAN CONDITION, WORKS IN THE COLLECTION INVIGORATE LEARNING AND TEACHING, AND PROVIDE EXPANDED OPPORTUNITIES FOR STUDY, RESEARCH, AND INDIVIDUAL PLEASURE.
PART IV, LINE 2B:	STUDENT DEPOSIT ACCOUNTS ARE HELD BY THE COLLEGE FOR VARIOUS STUDENT GROUPS ON CAMPUS AND ARE SHOWN AS LIABILITIES ON THE ORGANIZATION'S BALANCE SHEET.
PART V, LINE 4:	LUTHER COLLEGE USES THE EARNINGS FROM ITS ENDOWMENT FUND FOR SCHOLARSHIPS, PRIZES, AWARDS, LIBRARY SUPPORT, PROGRAM SUPPORT, FACULTY SUPPORT AND RESEARCH IN ACCORDANCE WITH DONOR RESTRICTIONS WHERE APPLICABLE.
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 MAY 31, 2015 AND 2014.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	RENTAL EXPENSE 122,784. ACTUARIAL ADJUSTMENTS -133,692. REVENUE FROM SUBSIDIARY 277,307.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	FUNDED/UNFUNDED SCHOLARSHIPS 46,566,964. INTEREST RATE SWAP -53,226. BOOK/TAX DIFFERENCE FROM K-1S 29,551.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	RENTAL EXPENSE 122,784. EXPENSE FROM SUBSIDIARY 347,365.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	FUNDED/UNFUNDED SCHOLARSHIPS 46,566,964.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	0	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

SCHEDULE E, PART I, LINE 3

THE COLLEGE CATALOG, VIEW BOOK, APPLICATION FOR ADMISSION, ADMISSIONS GENERAL INFORMATION BROCHURE, AND THE STUDENT HANDBOOK ALL CONTAIN THE COLLEGE'S NONDISCRIMINATORY POLICY. THESE MAJOR PUBLICATIONS ARE PROVIDED TO ALL STUDENTS THROUGHOUT THE ADMISSIONS AND ORIENTATION PROCESS. BECAUSE THE COLLEGE TYPICALLY DRAWS APPROXIMATELY 31% OF ITS STUDENTS FROM IA, 34% FROM MN, 13% FROM WI, 7% FROM IL, 9% FROM OUTSIDE THE 4 STATE AREA, AND 6% INTERNATIONALLY, WE BELIEVE THAT WE QUALIFY FOR THE PUBLICITY EXCEPTION NOTICE PROVIDED BY SECTION 4.01(2)(B) OF REV. PROC 75-50. THE COLLEGE IS ACTIVELY COMMITTED TO PROVIDING OPPORTUNITIES TO STUDENTS FROM DIVERSE BACKGROUNDS. A COORDINATED MULTICULTURAL AND INTERNATIONAL RECRUITMENT EFFORT EXISTS, COUPLED WITH A STRONG NETWORK OF ADVOCACY AND SUPPORT FOR STUDENTS FROM DIVERSE BACKGROUNDS. AS EVIDENCE OF THE COLLEGE'S COMMITMENT, NEARLY 8.8% OF ITS STUDENTS ARE RACIAL MINORITY STUDENTS.

SCHEDULE E, PART I, LINE 6

LUTHER COLLEGE RECEIVES AID OR ASSISTANCE FROM THE GOVERNMENT AGENCIES AND PROGRAMS AS FOLLOWS: STUDENT FINANCIAL ASSISTANCE PROGRAMS CLUSTER, TRIO PROGRAM CLUSTER, RESEARCH AND DEVELOPMENT CLUSTER, ROBERT C BYRD HONORS SCHOLARSHIPS, IOWA TUITION GRANT, IOWA GRANT.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (7 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
MIDDLE EAST AND NORTH AFRICA	PROGRAM SERVICES	LUTHER COLLEGE OFFERS NUMEROUS OPPORTUNITES FOR SHORT AND LONG-TERM STUDY OUTSIDE THE CONTINENTIAL UNITED STATES	$124,410
SOUTH AMERICA	PROGRAM SERVICES	LUTHER COLLEGE OFFERS NUMEROUS OPPORTUNITES FOR SHORT AND LONG-TERM STUDY OUTSIDE THE CONTINENTIAL UNITED STATES	$277,990
EUROPE (INCLUDING ICELAND & GREENLAND)	PROGRAM SERVICES	LUTHER COLLEGE OFFERS NUMEROUS OPPORTUNITES FOR SHORT AND LONG-TERM STUDY OUTSIDE THE CONTINENTIAL UNITED STATES	$1,774,387
CENTRAL AMERICA AND THE CARIBBEAN	PROGRAM SERVICES	LUTHER COLLEGE OFFERS NUMEROUS OPPORTUNITES FOR SHORT AND LONG-TERM STUDY OUTSIDE THE CONTINENTIAL UNITED STATES	$121,810
SUB-SAHARAN AFRICA	PROGRAM SERVICES	LUTHER COLLEGE OFFERS NUMEROUS OPPORTUNITES FOR SHORT AND LONG-TERM STUDY OUTSIDE THE CONTINENTIAL UNITED STATES	$108,086
EAST ASIA AND THE PACIFIC	INVESTMENTS		$239,490
EUROPE (INCLUDING ICELAND & GREENLAND)	INVESTMENTS		$783,706

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	$3,429,879	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$3,429,879	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

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	BLACKBAUD INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 930256	AddressLine1Txt
City	ALTANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31193	ZIPCd

Field	Value	IRS element (for citing)
Activity	CONSULTING SERVICE	ActivityTxt
Fundraiser Control Of Funds	0	FundraiserControlOfFundsInd
Gross Receipts	$0	GrossReceiptsAmt
Retained By Contractor	$37,772	RetainedByContractorAmt
Net To Organization	-$37,772	NetToOrganizationAmt

Field	Value	IRS element (for citing)
Total Retained By Contractors	$37,772	TotalRetainedByContractorsAmt
Total Net To Organization	-$37,772	TotalNetToOrganizationAmt
Licensed States	AK	LicensedStatesCd
Licensed States	AL	LicensedStatesCd
Licensed States	AR	LicensedStatesCd
Licensed States	AZ	LicensedStatesCd
Licensed States	CA	LicensedStatesCd
Licensed States	CO	LicensedStatesCd
Licensed States	CT	LicensedStatesCd
Licensed States	DC	LicensedStatesCd
Licensed States	DE	LicensedStatesCd
Licensed States	FL	LicensedStatesCd
Licensed States	GA	LicensedStatesCd
Licensed States	HI	LicensedStatesCd
Licensed States	IA	LicensedStatesCd
Licensed States	ID	LicensedStatesCd
Licensed States	IL	LicensedStatesCd
Licensed States	IN	LicensedStatesCd
Licensed States	KS	LicensedStatesCd
Licensed States	KY	LicensedStatesCd
Licensed States	LA	LicensedStatesCd
Licensed States	MD	LicensedStatesCd
Licensed States	ME	LicensedStatesCd
Licensed States	MI	LicensedStatesCd
Licensed States	MN	LicensedStatesCd
Licensed States	MO	LicensedStatesCd
Licensed States	MS	LicensedStatesCd
Licensed States	MT	LicensedStatesCd
Licensed States	NC	LicensedStatesCd
Licensed States	ND	LicensedStatesCd
Licensed States	NE	LicensedStatesCd
Licensed States	NH	LicensedStatesCd
Licensed States	NJ	LicensedStatesCd
Licensed States	NM	LicensedStatesCd
Licensed States	NV	LicensedStatesCd
Licensed States	NY	LicensedStatesCd
Licensed States	OH	LicensedStatesCd
Licensed States	OK	LicensedStatesCd
Licensed States	OR	LicensedStatesCd
Licensed States	PA	LicensedStatesCd
Licensed States	RI	LicensedStatesCd
Licensed States	SC	LicensedStatesCd
Licensed States	SD	LicensedStatesCd
Licensed States	TN	LicensedStatesCd
Licensed States	TX	LicensedStatesCd
Licensed States	UT	LicensedStatesCd
Licensed States	VA	LicensedStatesCd
Licensed States	VT	LicensedStatesCd
Licensed States	WA	LicensedStatesCd
Licensed States	WI	LicensedStatesCd
Licensed States	WV	LicensedStatesCd
Licensed States	WY	LicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	GOLF OUTING	Event1Nm
Gross Receipts Event1	$49,737	GrossReceiptsEvent1Amt
Charitable Contri Event1	$29,560	CharitableContriEvent1Amt
Gross Revenue Event1	$20,177	GrossRevenueEvent1Amt
Non Cash Prizes Event1	$3,695	NonCashPrizesEvent1Amt
Rent Facility Costs Event1	$16,397	RentFacilityCostsEvent1Amt
Other Direct Expenses Event1	$3,233	OtherDirectExpensesEvent1Amt
Event2	GOLF OUTING	Event2Nm
Gross Receipts Event2	$23,355	GrossReceiptsEvent2Amt
Charitable Contri Event2	$14,091	CharitableContriEvent2Amt
Gross Revenue Event2	$9,264	GrossRevenueEvent2Amt
Rent Facility Costs Event2	$6,723	RentFacilityCostsEvent2Amt
Other Direct Expenses Event2	$1,849	OtherDirectExpensesEvent2Amt
Other Events Total	2	OtherEventsTotalCnt
Gross Receipts Other Events	$20,765	GrossReceiptsOtherEventsAmt
Charitable Contri Other Events	$10,643	CharitableContriOtherEventsAmt
Gross Revenue Other Events	$10,122	GrossRevenueOtherEventsAmt
Rent Fclty Costs Other Events	$8,021	RentFcltyCostsOtherEventsAmt
Oth Direct Expnss Other Events	$501	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$93,857	GrossReceiptsTotalAmt
Charitable Contributions Tot	$54,294	CharitableContributionsTotAmt
Gross Revenue Total Events	$39,563	GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events	$3,695	NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events	$31,141	RentFcltyCostsTotalEventsAmt
Oth Direct Expnss Total Events	$5,583	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$40,419	DirectExpenseSummaryEventsAmt
Net Income Summary	-$856	NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	STUDENT SCHOLARSHIPS	GrantTypeTxt
Recipient	2241	RecipientCnt
Cash Grant	$46,566,964	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	STUDENTS RECEIVING SCHOLARSHIPS AND FELLOWSHIPS ARE DETERMINED BY THE OFFICE OF FINANCIAL AID THROUGH CAREFUL STUDY OF THE INFORMATION ON THE FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA), THE STUDENT'S ACADEMIC RECORD, TEST SCORES, AND RECOMMENDATIONS. DETAILED RECORDS AND STATISTICS ARE MAINTAINED BY THE OFFICE OF FINANCIAL AID AND THE OFFICE OF ASSESSMENT AND INSTITUTIONAL RESEARCH IN REGARDS TO ALL FINANCIAL AID AWARDED TO STUDENTS OF THE COLLEGE, INCLUDING GRANTS AND SCHOLARSHIPS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	Yes (X)	TravelForCompanionsInd
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
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 (9 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
PAULA J CARLSON
PRESIDENT	$132,991	$0	$0	$0	$3,000	$0	$13,750	$0	$18,322	$0	$168,063	$0	$0	$0
KEITH CHRISTENSEN
VICE PRESIDENT	$147,112	$0	$0	$0	$4,000	$0	$15,734	$0	$24,993	$0	$191,839	$0	$0	$0
KEVIN KRAUS
VICE PRESIDENT	$150,711	$0	$0	$0	$0	$0	$15,502	$0	$46,514	$0	$212,727	$0	$0	$0
ROBIN LARSON
VICE PRESIDENT	$80,030	$0	$0	$0	$23,000	$0	$11,099	$0	$56,990	$0	$171,119	$0	$0	$0
SCOT SCHAEFFER
VICE PRESIDENT	$137,799	$0	$0	$0	$0	$0	$14,269	$0	$65,000	$0	$217,068	$0	$0	$0
DIANE TACKE
VICE PRESIDENT/TREASURER	$153,273	$0	$0	$0	$6,000	$0	$16,530	$0	$20,140	$0	$195,943	$0	$0	$0
DAVID TIEDE
INTERIM PRESIDENT	$121,915	$0	$0	$0	$23,000	$0	$0	$0	$9,742	$0	$154,657	$0	$0	$0
DAVID MITCHELL
MATH INSTRUCTOR/WRESTLING COACH	$190,667	$0	$0	$0	$0	$0	$6,093	$0	$64,361	$0	$261,121	$0	$0	$0
RICHARD TORGERSON
FORMER PRESIDENT	$249,212	$0	$0	$0	$22,950	$0	$13,850	$0	$11,713	$0	$297,725	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 1A	FormAndLineReferenceDesc
Explanation	LUTHER COLLEGE PROVIDES A HOUSE, UTILITIES AND TRAVEL FOR COMPANIONS TO THE PRESIDENT OF THE COLLEGE. LUTHER COLLEGE PROVIDES COUNTRY CLUB DUES TO THE VICE PRESIDENT FOR DEVELOPMENT. THESE BENEFITS ARE LISTED IN THE WRITTEN COMPENSATION POLICY FOR THE COLLEGE AND ARE ALSO IN THE WRITTEN EMPLOYMENT CONTRACT OF EACH OF THESE INDIVIDUALS. THE HOUSING AND TRAVEL FOR COMPANIONS FOR THE PRESIDENT, AND THE COUNTRY CLUB DUES FOR THE VICE PRESIDENT FOR DEVELOPMENT ARE NOT TREATED AS TAXABLE COMPENSATION BECAUSE THE PRESIDENT'S HOUSE IS USED FOR COLLEGE BUSINESS AND MEETINGS, THE TRAVEL FOR COMPANIONS AND COUNTRY CLUB DUES ARE USED EXCLUSIVELY FOR BUSINESS PURPOSES TO BUILD RELATIONSHIPS WITH PROSPECTIVE DONORS TO THE COLLEGE.	ExplanationTxt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
IOWA HIGHER EDUCATION LOAN AUTHORITY
A	421235696	2011-12-01	$24,065,000	SEE PART VI	0	0	0
CITY OF DECORAH IA
B	426004485	2015-01-12	$6,868,000	SEE PART VI	0	0	0

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Total ProceedsTotalProceedsAmt	Other Spent ProceedsOtherSpentProceedsAmt	Substantial CompletionSubstantialCompletionYr	Current RefundingCurrentRefundingInd	Advance RefundingAdvanceRefundingInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt
A	$1,860,000	$24,065,000	$24,065,000	2012	Yes (1)	0	Yes (1)	Yes (1)
B	$469	$6,868,000	$6,847,826	2015	Yes (1)	0	Yes (1)	Yes (1)	$20,174

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Any Research AgreementsAnyResearchAgreementsInd	Private Bus Use By OthersPrivateBusUseByOthersPct	Private Bus Concerning UBIPrivateBusConcerningUBIPct	Total Private Business UseTotalPrivateBusinessUsePct	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	0	0	0	0	0.00000	0.00000	0.00000	0	0	Yes (1)
B	0	0	0	0	0.00000	0.00000	0.00000	0	0	Yes (1)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Term Of HedgeTermOfHedgePct	Superintegrated HedgeSuperintegratedHedgeInd	Hedge TerminatedHedgeTerminatedInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
JP MORGAN CHASE
A	0	Yes (1)	Yes (1)	Yes (1)	Yes (1)	Yes (1)	15.000000000000	0	0	0	0	Yes (1)
(no name)
B	0	Yes (1)	Yes (1)	Yes (1)	0	0				0	0	Yes (1)

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (1)
B	Yes (1)

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE K, PART I, BOND ISSUES:	(A) ISSUER NAME: IOWA HIGHER EDUCATION LOAN AUTHORITY (F) DESCRIPTION OF PURPOSE: CURRENTLY REFUND SERIES 2002 BONDS ISSUED 9/12/2002 AND SERIES 2008 BONDS ISSUED 12/10/2008 (A) ISSUER NAME: CITY OF DECORAH IA (F) DESCRIPTION OF PURPOSE: CURRENTLY REFUND CITY OF DECORAH SERIES 2010 BONDS ISSUED 12/21/2010
SCHEDULE K, PART IV, LINE 2C:	12/01/2011 24,065,000 IOWA HIGHER EDUCATION LOAN AUTHORITY - REBATE CALCULATIONS ARE NOT YET DUE TO BE PERFORMED FOR THE 12/01/2011 SERIES BONDS.
SCHEDULE K, PART IV, LINE 2C:	01/12/2015 6,868,000 CITY OF DECORAH IA - REBATE CALCULATIONS ARE NOT YET DUE TO BE PERFORMED FOR THE 01/12/2015 SERIES BOND.

Schedule L IRS990ScheduleL

Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (2 entries)

Cash GrantCashGrantAmt	Type Of AssistanceTypeOfAssistanceTxt	Assistance PurposeAssistancePurposeTxt
$19,000	MERIT SCHOLARSHIP	STUDENT FINANCIAL AID
$9,000	NEED BASED SCHOLARSHIP	STUDENT FINANCIAL AID

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Sharing Of RevenuesSharingOfRevenuesInd	Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc
(no name)
0
ANN LANDSTROM
0	SPOUSE OF COREY LANDSTROM	$13,118	EMPLOYMENT (COMPENSATION)

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$50	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Art Historical Treasures ArtHistoricalTreasuresGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	3	ContributionCnt
Noncash Contributions Rpt F990	$13,850	NoncashContributionsRptF990Amt
Method Of Determining Revenues	APPRAISAL	MethodOfDeterminingRevenuesTxt

Books And Publications BooksAndPublicationsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$30,136	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Clothing And Household Goods ClothingAndHouseholdGoodsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$890	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	77	ContributionCnt
Noncash Contributions Rpt F990	$961,960	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Real Estate Residential RealEstateResidentialGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$610,090	NoncashContributionsRptF990Amt
Method Of Determining Revenues	APPRAISAL	MethodOfDeterminingRevenuesTxt

Real Estate Other RealEstateOtherGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	2	ContributionCnt
Noncash Contributions Rpt F990	$69,000	NoncashContributionsRptF990Amt
Method Of Determining Revenues	APPRAISAL	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Desc	BOARD MEETING EXPENSES	Desc
Contribution	5	ContributionCnt
Noncash Contributions Rpt F990	$22,936	NoncashContributionsRptF990Amt
Method Of Determining Revenues	COST	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	2	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 (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, COLUMN (B):	ORGANIZATION IS REPORTING NUMBER OF CONTRIBUTIONS
PART I, LINE 32B:	REAL ESTATE AGENTS OR ART DEALERS USED TO SELL CONTRIBUTIONS OF REAL PROPERTY.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THE MEMBERS OF THIS CORPORATION SHALL BE THOSE INDIVIDUALS HOLDING THE FOLLOWING POSITIONS AND OFFICES: (A) THE VOTING MEMBERS OF THE CHURCHWIDE ASSEMBLY OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA ENTITLED TO VOTE AT SUCH MEETINGS CHOSEN IN ACCORDANCE WITH THE DISCIPLINE AND USAGE OF SUCH CHURCH, OR ITS SUCCESSOR. SUCH MEMBERS SHALL REMAIN MEMBERS OF THE CORPORATION UNTIL THE CONVENING OF THE SUCCEEDING CHURCHWIDE ASSEMBLY OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA AT WHICH TIME SUCH MEMBERS SHALL GIVE PLACE TO THE VOTING MEMBERS AT SUCH SUCCEEDING CHURCHWIDE ASSEMBLY, IN ACCORDANCE WITH THE DISCIPLINE AND USAGE OF SAID CHURCH, OR ITS SUCCESSOR. (B) THE MEMBERS OF THE BOARD OF REGENTS OF THIS CORPORATION. (C) THE PRESIDENT OF THE COLLEGE OPERATED BY THIS CORPORATION. (D) THE OFFICERS OF THE ADMINISTRATION OF THE COLLEGE.
FORM 990, PART VI, SECTION A, LINE 7A	THE GOVERNING BODY OF LUTHER COLLEGE IS THE BOARD OF REGENTS. THE BOARD OF REGENTS ARE LISTED AS MEMBERS OF THE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11	THE 990 IS PREPARED BY THE ACCOUNTING MANAGER, REVIEWED BY THE CONTROLLER, AND REVIEWED BY THE VP FOR FINANCE AND ADMINISTRATION. THE 990 IS THEN SENT TO THE ACCOUNTING FIRM OF RSM US LLP FOR REVIEW AND ENTRY INTO THEIR TAX SOFTWARE. AFTER ALL REVIEWS ARE COMPLETED, THE 990 IS PRESENTED TO THE AUDIT COMMITTEE FOR THEIR REVIEW AND APPROVAL. AFTER AUDIT COMMITTEE APPROVAL, THE 990 IS SENT TO EACH BOARD MEMBER, AND THE COMPLETED FORM 990 IS SIGNED BY THE VP FOR FINANCE AND ADMINSTRATION, AND A PARTNER FROM RSM US LLP, AND IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	LUTHER COLLEGE'S CONFLICT OF INTEREST POLICY AND DISCLOSURE STATEMENT IS SENT OUT TO THE BOARD OF REGENTS, AUDIT COMMITTEE, INVESTMENT COMMITTEE, PRESIDENT, VICE PRESIDENTS, AND KEY EMPLOYEES OF THE COLLEGE IN MAY OF EACH YEAR. EACH RECIPIENT IS REQURIED TO READ THE POLICY AND TO COMPLETE, SIGN, AND RETURN THE DISCLOSURE STATEMENT TO THE OFFICE FOR FINANCIAL SERVICES TO BE REVIEWED FOR POTENTIAL INTERESTS THAT COULD GIVE RISE TO CONFLICTS. LUTHER COLLEGE'S CONFLICT OF INTEREST POLICY AND DISCLOSURE STATEMENT ADDRESSES ALL AREAS OF CONCERN EXPRESSED ON FORM 990.
FORM 990, PART VI, SECTION B, LINE 15	THE DIRECTOR OF HUMAN RESOURCES AND THE PRESIDENT OF THE COLLEGE WILL GATHER THE FOLLOWING BENCHMARK SALARY DATA: 1. MEDIAN SALARIES FOR CUPA (COLLEGES AND UNIVERSITIES PROFESSIONAL ASSOCIATION) PRIVATE RELIGIOUS COLLEGES WITH COMPARABLE ENROLLMENT. 2. MEDIAN AND MAXIMUM SALARIES FOR 26 IAICU (IOWA ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES) 3. MEDIAN AND MAXIMUM SALARIES FOR ACM (ASSOCIATED COLLEGES OF THE MIDWEST) AND GLCA (GREAT LAKES COLLEGES ASSOCIATION) COLLEGES. 4. MEDIAN AND MAXIMUM SALARIES FOR 15 MIDWEST REGIONAL COLLEGES. THE PRESIDENT OF THE COLLEGE WILL REVIEW AND PRESENT THE PRESIDENTIAL AND VICE PRESIDENTIAL BENCHMARK SALARY INFORMATION TO THE BOARD OF REGENTS. AT THE MAY BOARD MEETING, THE BOARD OF REGENTS WILL MEET TO REVIEW THE FOUR SALARY BENCHMARK INDICATORS AND WILL DETERMINE AND APPROVE COMPENSATION FOR THE PRESIDENT AND VICE PRESIDENTS OF THE COLLEGE. THE BOARD OF REGENTS WILL ALSO REVIEW THE NON-SALARY COMPENSATION BENEFITS PROVIDED TO THE OFFICERS. THE CHAIRPERSON OF THE BOARD OF REGENTS WILL NOTIFY THE DIRECTOR OF HUMAN RESOURCES IN WRITING, THROUGH A MEMO OR E-MAIL WITH THE APPROVAL OF COMPENSATION FOR THE PRESIDENT AND VICE PRESIDENTS. THIS INFORMATION WILL BE RECORDED IN THE MINUTES OF THE MEETING AND WILL BE MAINTAINED IN A CONFIDENTIAL ARCHIVE. THIS PROCESS WAS LAST COMPLETED IN MAY, 2015.
FORM 990, PART VI, SECTION C, LINE 19	COPIES OF LUTHER COLLEGE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AUDITED FINANCIAL STATEMENTS, AND FORMS 990 & 990T ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE OFFICE FOR FINANCIAL SERVICES, 700 COLLEGE DRIVE, DECORAH, IA 52101. THE AUDITED FINANCIAL STATEMENTS ARE ALSO AVAILABLE ONLINE AT WWW.LUTHER.EDU/FINANCIALSERVICES.
FORM 990, PART XI, LINE 9:	ACTUARIAL ADJUSTMENTS -133,692. INTEREST RATE SWAP 53,226. BOOK/TAX DIFFERENCE FROM K-1S -29,551. REVENUE FROM SUBSIDIARY 277,307. EXPENSE FROM SUBSIDIARY -347,365.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	LUTHER COLLEGE WIND ENERGY PROJECT LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	700 COLLEGE DRIVE	AddressLine1Txt
City	DECORAH	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	52101	ZIPCd

Field	Value	IRS element (for citing)
EIN	352366881	EIN
Primary Activities	PRODUCTION OF ELECTRICITY	PrimaryActivitiesTxt
Legal Domicile State	IA	LegalDomicileStateCd
Total Income	$277,307	TotalIncomeAmt
End Of Year Assets	$2,904,134	EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	LUTHER COLLEGE VENTURES INC	BusinessNameLine1Txt

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	LUTHER COLLEGE VENTURES INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	700 COLLEGE DRIVE	AddressLine1Txt
City	DECORAH	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	52101	ZIPCd

Field	Value	IRS element (for citing)
EIN	273945752	EIN
Primary Activities	HOLDING COMPANY	PrimaryActivitiesTxt
Legal Domicile State	IA	LegalDomicileStateCd
Direct Controlling NA	N/A	DirectControllingNACd
Entity Type	C	EntityTypeTxt
Share Of Total Income	$277,307	ShareOfTotalIncomeAmt
Share Of EOY Assets	$2,904,134	ShareOfEOYAssetsAmt
Ownership	1.00000	OwnershipPct
Controlled Organization	0	ControlledOrganizationInd

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	Yes (1)	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

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	LUTHER COLLEGE VENTURES INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	N	TransactionTypeTxt
Involved	$50,860	InvolvedAmt
Method Of Amount Determination	COST	MethodOfAmountDeterminationTxt