CONCORDIA UNIVERSITY: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- CONCORDIA UNIVERSITY (EIN 47-0378777)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2015-11-05
- IRS object ID
- 201523099349301772
- Schema version
- 2012v3.0
- 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) |
|---|---|---|
| Timestamp | 2015-11-05T16:53:34-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 390859910 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY VIRCHOW KRAUSE LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 777 E WISCONSIN AVENUE 32ND FLOOR | AddressLine1 |
| City | MILWAUKEE | City |
| State | WI | State |
| ZIP Code | 53202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 470378777 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONCORDIA UNIVERSITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CONC | NameControl |
| Phone | 4026437380 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 NORTH COLUMBIA AVE | AddressLine1 |
| City | SEWARD | City |
| State | NE | State |
| ZIP Code | 68434 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DAVID L KUMM | Name |
| Title | EXECUTIVE VP, CFO, COO | Title |
| Phone | 4026437380 | Phone |
| Date Signed | 2015-11-03 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TROY E MARINE CPA | Name |
| PTIN | P00187863 | PTIN |
| Phone | 4147775500 | Phone |
| Date Prepared | 2015-11-03 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | X | AmendedReturn |
Doing Business As DoingBusinessAs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONCORDIA UNIVERSITY NEBRASKA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DAVID L KUMM | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 NORTH COLUMBIA AVE | AddressLine1 |
| City | SEWARD | City |
| State | NE | State |
| ZIP Code | 68434 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 45510711 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Group Exemption Number | 1709 | GroupExemptionNumber |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.CUNE.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1894 | YearFormation |
| State Legal Domicile | NE | StateLegalDomicile |
| Activity Or Mission Description | FOUNDED IN 1894 BY THE LUTHERAN CHURCH-MISSOURI SYNOD, CONCORDIA UNIVERSITY IS A PRIVATE, COEDUCATIONAL INSTITUTION OF HIGHER LEARNING. THE MAIN CAMPUS IS LOCATED IN SEWARD, NEB. THE GRADUATE SCHOOL AND DEGREE COMPLETION PROGRAM ARE BASED IN LINCOLN NEBRASKA. CONCORDIA IS COMMITTED TO PROVIDING EXCELLENT PROFESSIONAL AND LIBERAL ARTS PROGRAMS IN AN ENVIRONMENT THAT RICHLY SUPPORTS THE CHRISTIAN GROWTH OF ITS STUDENTS. 2,527 STUDENTS REGISTERED FOR THE 2013 TERM. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 17 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 14 | NbrIndependentVotingMembers |
| Total Nbr Employees | 900 | TotalNbrEmployees |
| Total Nbr Volunteers | 226 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 6499392 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 5247663 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 36742832 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 38756167 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1513886 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1299098 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | -2427 | OtherRevenuePriorYear |
| Other Revenue Current Year | -5714 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 44753683 | TotalRevenuePriorYear |
| Total Revenue Current Year | 45297214 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 13046046 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 13616907 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 14140500 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 14486728 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 43794 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 47022 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1301045 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 13988172 | OtherExpensePriorYear |
| Other Expenses Current Year | 15834676 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 41218512 | TotalExpensesPriorYear |
| Total Expenses Current Year | 43985333 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 3535171 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1311881 | RevenuesLessExpensesCY |
| Total Assets BOY | 91091218 | TotalAssetsBOY |
| Total Assets EOY | 95629877 | TotalAssetsEOY |
| Total Liabilities BOY | 29193482 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 30884710 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 61897736 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 64745167 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | CONCORDIA UNIVERSITY, NEBRASKA IS AN EXCELLENT ACADEMIC AND CHRIST-CENTERED COMMUNITY EQUIPPING MEN AND WOMEN FOR LIVES OF LEARNING, SERVICE AND LEADERSHIP IN THE CHURCH AND WORLD. VISION - BY 2015 CONCORDIA UNIVERSITY, NEBRASKA WILL GROW AND EXPAND ITS INFLUENCE TO DIVERSE POPULATIONS BY FOSTERING COLLABORATION AND ADAPTING TO OUR CHANGING ENVIRONMENT WHILE REMAINING FAITHFUL TO OUR MISSION OF EXCELLENT CHRISTIAN EDUCATION. WHAT CONCORDIA STANDS FOR - THE UNIVERSITY IS COMMITTED TO THE CHRISTIAN GROWTH OF ITS STUDENTS THROUGH DEGREE PROGRAMS IN PROFESSIONAL EDUCATION AND THE LIBERAL ARTS. IN ADDITION, CONCORDIA'S FACULTY, STAFF AND STUDENTS ARE COMMITTED TO SERVICE TO THE CHURCH AND COMMUNITY AND TO SCHOLARLY ACTIVITY AND RESEARCH. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 13616907 | Expense |
| Grants | 13616907 | Grants |
| Revenue | 13616907 | Revenue |
| Description | SCHOLARSHIP PROGRAMS: SCHOLARSHIP AWARDS. 1148 STUDENTS RECEIVED SCHOLARSHIPS FROM THE $13,616,907 SCHOLARSHIPS AWARDED. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 19217810 | Expense |
| Grants | 0 | Grants |
| Revenue | 19185613 | Revenue |
| Description | HIGHER EDUCATION: CONCORDIA UNIVERSITY NEBRASKA PROVIDES A COMPLETE CHRISTIAN LIBERAL ARTS EDUCATION. THESE PROGRAM SERVICE EXPENSES ARE COSTS RELATED TO EDUCATING STUDENTS IN ALL UNIVERSITY PROGRAMS. (2527 TOTAL STUDENT COUNT) | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 3693275 | Expense |
| Revenue | 5953647 | Revenue |
| Description | AUXILIARY SERVICES - THE COST FOR STUDENT ROOM AND BOARD. ON AVERAGE CONCORDIA UNIVERSITY HOUSED 845 STUDENTS AND 940 USED CONCORDIA'S CAMPUS DINING SERVICES FOR A PLAN THAT ALLOWED 5 MEALS PER WEEK TO AN UNLIMITED NUMBER OF MEALS PER WEEK. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 36527992 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 1 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 1 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 1 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 82 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 900 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 17 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 14 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID L KUMM CONCORDIA UNIVERSITY NE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4026437380 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 NORTH COLUMBIA AVE | AddressLine1 |
| City | SEWARD | City |
| State | NE | State |
| ZIP Code | 68434 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (22 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|---|
| ANDREW STADLER | |||||||
| REGENT | 0.60 | 0.60 | X | 0 | 0 | 0 | |
| EUGENE GIERKE | |||||||
| REGENT | 0.60 | 0.60 | X | 0 | 0 | 0 | |
| LESA COVINGTON CLARKSON | |||||||
| REGENT | 0.60 | 0.60 | X | 0 | 0 | 0 | |
| TIM SCHWAN | |||||||
| REGENT | 0.60 | 0.60 | X | 0 | 0 | 0 | |
| JILL WILD | |||||||
| REGENT | 0.60 | 0.60 | X | 12875 | 0 | 0 | |
| MAX WAKE | |||||||
| REGENT | 0.60 | 0.60 | X | 0 | 0 | 0 | |
| RUSSELL SOMMERFELD | |||||||
| REGENT | 0.60 | 0.60 | X | 0 | 0 | 0 | |
| PAUL SCHUDEL | |||||||
| REGENT | 0.60 | 0.60 | X | 0 | 0 | 0 | |
| BONNIE O'NEILL MEYER | |||||||
| REGENT | 0.60 | 0.60 | X | 0 | 0 | 0 | |
| TIMOTHY MOLL | |||||||
| REGENT | 0.60 | 0.60 | X | 720 | 0 | 0 | |
| LYLE MIDDENDORF | |||||||
| REGENT | 0.60 | 0.60 | X | 0 | 0 | 0 | |
| JOHN KUDDES | |||||||
| REGENT | 0.60 | 0.60 | X | 0 | 0 | 0 | |
| JAMES KNOEPFEL | |||||||
| REGENT | 0.60 | 0.60 | X | 11525 | 0 | 0 | |
| BARRY HOLST | |||||||
| REGENT | 0.60 | 0.60 | X | 0 | 0 | 0 | |
| KEITH GRIMM | |||||||
| REGENT | 0.60 | 0.60 | X | 0 | 0 | 0 | |
| ROBERT COOKSEY | |||||||
| REGENT | 0.60 | 0.60 | X | 0 | 0 | 0 | |
| DENNIS BRINK | |||||||
| REGENT | 0.60 | 0.60 | X | 4437 | 0 | 0 | |
| BRIAN FRIEDRICH | |||||||
| PRESIDENT | 65.00 | 3.00 | 64585 | 0 | 228458 | X | |
| DAVID KUMM | |||||||
| EXECUTIVE VP, CFO, COO | 55.00 | 0.60 | 106934 | 0 | 55817 | X | |
| JENNY MUELLER-ROEBKE | |||||||
| PROVOST | 55.00 | 0.00 | 40946 | 0 | 144606 | X | |
| RICHARD MADDOX | |||||||
| VP INSTITUTIONAL ADVANCEMENT | 55.00 | 2.00 | 32916 | 0 | 122554 | X | |
| SCOTT SEEVERS | |||||||
| VP FOR ENROLLMENT, STUDENT SERVICES AND ATHLETICS | 55.00 | 0.00 | 3428 | 0 | 112218 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 278366 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 663653 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| KIEWIT BUILDING GROUP INC | |||||
| 15002 COLLECTION CENTER DR | CHICAGO | IL | 60693 | CONSTRUCTION COMPANY | 3266269 |
| CHARTWELLS FOODSERVICE | |||||
| PO BOX 91337 | CHICAGO | IL | 606931337 | FOODSERVICE | 2147962 |
| ARAMARK MANAGEMENT SERVICES | |||||
| ONE SERVICEMASTER WAY | DOWNERS GROVE | IL | 60515 | FACILITY MANAGEMENT | 1678872 |
| KINGERY CONSTRUCTION COMPANY | |||||
| 201 N 46 STREET | LINCOLN | NE | 68503 | CONSTRUCTION | 1631017 |
| EDUCATORS ADVANCEMENT GROUP | |||||
| 20624 ABBEY WOODS CT N | FRANKFORT | IL | 604233198 | CONSULTING | 664007 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 11 | NumberOfContractorsGT100K |
| Fundraising Events | 17227 | FundraisingEvents |
| Related Organizations | 288017 | RelatedOrganizations |
| Government Grants | 446715 | GovernmentGrants |
| All Other Contributions | 4495704 | AllOtherContributions |
| Noncash Contributions | 192827 | NoncashContributions |
| Total Contributions | 5247663 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION AND FEES | 900099 | 31520951 | 31520951 |
| AUXILLARY SERVICES | 900099 | 5953647 | 5953647 |
| OTHER INCOME | 900099 | 1281569 | 1281569 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 38756167 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1189771 | TotalRevenueColumn |
| Exclusion | $1,189,771 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 67613 | TotalRevenueColumn |
| Exclusion | $67,613 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 213926 | Securities |
| Other | 24742 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 196954 | Securities |
| Other | 0 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 16972 | Securities |
| Other | 24742 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 41714 | TotalRevenueColumn |
| Exclusion | $41,714 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 10829 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 17227 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 16543 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -5714 | TotalRevenueColumn |
| Exclusion | -$5,714 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 45297214 | TotalRevenueColumn |
| Related Or Exempt Function Income | 38756167 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,293,384 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13616907 | Total |
| Program Services | 13616907 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 808151 | Total |
| Program Services | 229875 | ProgramServices |
| Management And General | 250395 | ManagementAndGeneral |
| Fundraising | 327881 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10461305 | Total |
| Program Services | 8612383 | ProgramServices |
| Management And General | 1432778 | ManagementAndGeneral |
| Fundraising | 416144 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 722388 | Total |
| Program Services | 575678 | ProgramServices |
| Management And General | 112131 | ManagementAndGeneral |
| Fundraising | 34579 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2020722 | Total |
| Program Services | 1123940 | ProgramServices |
| Management And General | 838061 | ManagementAndGeneral |
| Fundraising | 58721 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 474162 | Total |
| Program Services | 378626 | ProgramServices |
| Management And General | 66588 | ManagementAndGeneral |
| Fundraising | 28948 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13900 | Total |
| Management And General | 8900 | ManagementAndGeneral |
| Fundraising | 5000 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 54000 | Total |
| Management And General | 54000 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47022 | Total |
| Fundraising | 47022 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 106316 | Total |
| Management And General | 106316 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6463028 | Total |
| Program Services | 5714057 | ProgramServices |
| Management And General | 715934 | ManagementAndGeneral |
| Fundraising | 33037 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 143621 | Total |
| Program Services | 26467 | ProgramServices |
| Management And General | 106896 | ManagementAndGeneral |
| Fundraising | 10258 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 882331 | Total |
| Program Services | 571315 | ProgramServices |
| Management And General | 209368 | ManagementAndGeneral |
| Fundraising | 101648 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 452715 | Total |
| Program Services | 89685 | ProgramServices |
| Management And General | 348372 | ManagementAndGeneral |
| Fundraising | 14658 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1694866 | Total |
| Program Services | 899830 | ProgramServices |
| Management And General | 786304 | ManagementAndGeneral |
| Fundraising | 8732 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 946330 | Total |
| Program Services | 849901 | ProgramServices |
| Management And General | 30244 | ManagementAndGeneral |
| Fundraising | 66185 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 98103 | Total |
| Program Services | 81897 | ProgramServices |
| Management And General | 6745 | ManagementAndGeneral |
| Fundraising | 9461 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1126406 | Total |
| Program Services | 990242 | ProgramServices |
| Management And General | 136164 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2814301 | Total |
| Program Services | 2229762 | ProgramServices |
| Management And General | 564162 | ManagementAndGeneral |
| Fundraising | 20377 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 110692 | Total |
| Program Services | 81785 | ProgramServices |
| Management And General | 28703 | ManagementAndGeneral |
| Fundraising | 204 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| EQUIPMENT | 306709 | 277335 | 28731 | 643 |
| DUES | 172907 | 83625 | 87422 | 1860 |
| REPAIRS AND MAINTENANCE | 95825 | 41036 | 53415 | 1374 |
| HOSPITALITY | 88479 | 49537 | 6299 | 32643 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 264147 | Total |
| Program Services | 4109 | ProgramServices |
| Management And General | 178368 | ManagementAndGeneral |
| Fundraising | 81670 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 43985333 | Total |
| Program Services | 36527992 | ProgramServices |
| Management And General | 6156296 | ManagementAndGeneral |
| Fundraising | 1301045 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 207515 | BOY |
| EOY | 36604 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 259642 | BOY |
| EOY | 386751 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1747677 | BOY |
| EOY | 1386897 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 459080 | BOY |
| EOY | 512522 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1063832 | BOY |
| EOY | 1135818 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17912 | BOY |
| EOY | 10793 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 288468 | BOY |
| EOY | 343888 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 90204720 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 35898985 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52471887 | BOY |
| EOY | 54305735 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27607282 | BOY |
| EOY | 30171077 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6967923 | BOY |
| EOY | 7339792 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 91091218 | BOY |
| EOY | 95629877 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3730044 | BOY |
| EOY | 5101931 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 599825 | BOY |
| EOY | 1664832 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21560000 | BOY |
| EOY | 21150000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3303613 | BOY |
| EOY | 2967947 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29193482 | BOY |
| EOY | 30884710 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16550948 | BOY |
| EOY | 16878552 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19245844 | BOY |
| EOY | 20538051 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26100944 | BOY |
| EOY | 27328564 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 61897736 | BOY |
| EOY | 64745167 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 91091218 | BOY |
| EOY | 95629877 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 1311881 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 1276613 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 258937 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Solicited Assets For Sale | 0 | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 36557910 | BeginningOfYearBalance |
| Contributions | 1797341 | Contributions |
| Investment Earnings Or Losses | 3068688 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1466418 | GrantsOrScholarships |
| Administrative Expenses | 138450 | AdministrativeExpenses |
| End Of Year Balance | 39819071 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 34623374 | BeginningOfYearBalance |
| Contributions | 2770357 | Contributions |
| Investment Earnings Or Losses | 454865 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1167562 | GrantsOrScholarships |
| Administrative Expenses | 123124 | AdministrativeExpenses |
| End Of Year Balance | 36557910 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 27444019 | BeginningOfYearBalance |
| Contributions | 1774388 | Contributions |
| Investment Earnings Or Losses | 6580081 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1062720 | GrantsOrScholarships |
| Administrative Expenses | 112394 | AdministrativeExpenses |
| End Of Year Balance | 34623374 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 22973893 | BeginningOfYearBalance |
| Contributions | 1600271 | Contributions |
| Investment Earnings Or Losses | 4155709 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1188207 | GrantsOrScholarships |
| Administrative Expenses | 97647 | AdministrativeExpenses |
| End Of Year Balance | 27444019 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 25761126 | BeginningOfYearBalance |
| Contributions | 1615049 | Contributions |
| Investment Earnings Or Losses | -3059170 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1254703 | GrantsOrScholarships |
| Administrative Expenses | 88409 | AdministrativeExpenses |
| End Of Year Balance | 22973893 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.05940 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.80130 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.13930 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 1 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 1 | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | 1 | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 700972 | OtherCostOrOtherBasis |
| Book Value | 700972 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 69258187 | OtherCostOrOtherBasis |
| Depreciation | 23559290 | Depreciation |
| Book Value | 45698897 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 10759353 | OtherCostOrOtherBasis |
| Depreciation | 5684903 | Depreciation |
| Book Value | 5074450 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 9486208 | OtherCostOrOtherBasis |
| Depreciation | 6654792 | Depreciation |
| Book Value | 2831416 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 54305735 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (9 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| FUNDS HELD BY THIRD PARTY TRUSTEE | 1682954 |
| UNAMORTIZED BOND ISSUANCE COST | 409999 |
| DEPOSITS | 11409 |
| FUNDS ON DEPOSIT WITH BOND TRUSTEE | 1372505 |
| SPLIT INTEREST AGREEMENTS HELD BY 3RD PARTY | 2601203 |
| CASH SURRENDER VALUE OF LIFE INSURANCE | 570948 |
| ART WORK | 46850 |
| ACCRUED INTEREST RECEIVABLE | 57024 |
| BEQUESTS RECEIVABLE | 586900 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 7339792 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (6 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| CAPITAL LEASE | $493,043 |
| DEPOSITS PAYABLE | $374,366 |
| FUNDS HELD IN CUSTODY OF OTHERS | $52,579 |
| ASSET RETIREMENT OBLIGATION | $594,410 |
| REFUNDABLE ADVANCES FEDERAL PERKINS | $990,460 |
| DUE TO FOUNDATION | $463,089 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2967947 | TotalOfAmounts |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | SCHEDULE D, PART III, LINE 1 - CONCORDIA UNIVERSITY ELECTS NOT TO REPORT ON THE BALANCE SHEET COLLECTIONS OF ART AND HISTORICAL TREASURES. SCHEDULE D, PART III, LINE 4 - CONCORDIA OWNS THE BARTELS ROCK MUSEUM WHICH HAS MORE THAN 75 DISPLACES OF MINERALS, AGATE, FOSSILS AND ROCKS. IN 1983, A DONOR GIFTED A LARGE PORTION OF THEIR ROCK COLLECTION TO CONCORDIA, WHERE IT COULD BE ENJOYED BY STUDENTS AND VISITORS. CONCORDIA MAKES THIS AVAILABLE FOR PUBLIC DISPLAY WHICH IS EDUCATIONAL FOR THE CONCORDIA STUDENTS AND THE PUBLIC. THE ROCK MUSEUM IS OPEN TO THE PUBLIC AT NO CHARGE. CONCORDIA ALSO OWNS AND OPERATES THE MARXHAUSEN GALLERY WHICH HOUSES PERMANENT ART COLLECTIONS AND IS USED AS AN EXHIBITION LOCATION FOR STUDENTS TO SHARE THEIR SENIOR THESIS EXHIBITIONS AMONG OTHER EXHIBITIONS. THE GALLERY IS OPEN TO THE PUBLIC AT NO CHARGE. SCHEDULE D, PART V, LINE 4 - OUR ENDOWMENT FUND CONSISTS OF SEVERAL DIFFERENT INTENDED DESIGNATIONS. 88.6% OF THE FUND IS DESIGNATED FOR SCHOLARSHIPS, 6.0% OF THE FUND IS FOR INSTITUTIONAL SUPPORT, 2.9% IS FOR INSTRUCTIONAL/ACADEMIC SUPPORT AND 2.6% IS FOR STUDENT SERVICES. | Explanation |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | CONCORDIA UNIVERSITY POLICY OF RACIAL NONDISCRIMINATION IS PUBLISHED IN "LUTHERAN WITNESS", "REPORTER", LOCAL NEWSPAPER AND THE ADMISSION OFFICE LITERATURE. THE ADMISSION OFFICE LITERATURE IS MADE AVAILABLE TO PROSPECTIVE STUDENTS. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | FINANCIAL AID ASSISTANCE IS RECEIVED FROM THE FOLLOWING PROGRAMS: FEDERAL PELL GRANT, FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAM, FEDERAL TEACH GRANT, FEDERAL WORK STUDY, FEDERAL DIRECT STUDENT LOANS, FEDERAL PERKINS LOAN AND FEDERAL FAMILY EDUCATION LOAN PROGRAMS. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (3 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| CENTRAL AMERICA AND THE CA | 0 | 0 | PROGRAM SERVICES | EDUCATIONAL SERVICES | 24433 |
| EUROPE (INCLUDING ICELAND) | 0 | 0 | PROGRAM SERVICES | EDUCATIONAL SERVICES | 254818 |
| CENTRAL AMERICA AND THE CA | 0 | 0 | INVESTMENTS | 3076299 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 3355550 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 3355550 | TotalAmountSpent |
| Transfer To Foreign Corp | 1 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 1 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | SCHEDULE F, PART 1, LINE 3: | ReturnReference |
| Explanation | THE FAIR VALUE OF INVESTMENTS HAS BEEN ESTIMATED USING THE NET ASSET VALUE PER SHARE OF THE INVESTMENTS AND IN CONFORMITY WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE EXPENDITURES ARE RECORDED IN THE UNIVERSITY'S ENTERPRISE REPORTING SYSTEM USING THE ACCRUAL METHOD IN CONFORMITY WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. | Explanation |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Solicitation Of Non Govt Grants | X | SolicitationOfNonGovtGrants |
| Special Fundraising Events | X | SpecialFundraisingEvents |
| Agreement Ref Fundraising | 1 | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
Name Of Organization NameOfOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MEYER PARTNERS LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1701 E WOODFIELD RD STE 425 | AddressLine1 |
| City | SCHAUMBURG | City |
| State | IL | State |
| ZIP Code | 601735313 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | CONSULT ON DIRECT MAIL PROGRAMS | Activity |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFunds |
| Gross Receipts | 678660 | GrossReceipts |
| Amount Retained By Contractor | 36000 | AmountRetainedByContractor |
| Net To Organization | 642660 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | 678660 | TotalGrossReceipts |
| Total Retained By Contractors | 36000 | TotalRetainedByContractors |
| Total Net To Organization | 642660 | TotalNetToOrganization |
| Licensed States | AL | LicensedStates |
| Licensed States | AK | LicensedStates |
| Licensed States | AZ | LicensedStates |
| Licensed States | AR | LicensedStates |
| Licensed States | CA | LicensedStates |
| Licensed States | CO | LicensedStates |
| Licensed States | CT | LicensedStates |
| Licensed States | DE | LicensedStates |
| Licensed States | FL | LicensedStates |
| Licensed States | GA | LicensedStates |
| Licensed States | HI | LicensedStates |
| Licensed States | ID | LicensedStates |
| Licensed States | IL | LicensedStates |
| Licensed States | IN | LicensedStates |
| Licensed States | IA | LicensedStates |
| Licensed States | KS | LicensedStates |
| Licensed States | KY | LicensedStates |
| Licensed States | LA | LicensedStates |
| Licensed States | ME | LicensedStates |
| Licensed States | MD | LicensedStates |
| Licensed States | MA | LicensedStates |
| Licensed States | MI | LicensedStates |
| Licensed States | MN | LicensedStates |
| Licensed States | MS | LicensedStates |
| Licensed States | MO | LicensedStates |
| Licensed States | MT | LicensedStates |
| Licensed States | NE | LicensedStates |
| Licensed States | NV | LicensedStates |
| Licensed States | NH | LicensedStates |
| Licensed States | NJ | LicensedStates |
| Licensed States | NM | LicensedStates |
| Licensed States | NY | LicensedStates |
| Licensed States | NC | LicensedStates |
| Licensed States | ND | LicensedStates |
| Licensed States | OH | LicensedStates |
| Licensed States | OK | LicensedStates |
| Licensed States | OR | LicensedStates |
| Licensed States | PA | LicensedStates |
| Licensed States | RI | LicensedStates |
| Licensed States | SC | LicensedStates |
| Licensed States | SD | LicensedStates |
| Licensed States | TN | LicensedStates |
| Licensed States | TX | LicensedStates |
| Licensed States | UT | LicensedStates |
| Licensed States | VT | LicensedStates |
| Licensed States | VA | LicensedStates |
| Licensed States | WA | LicensedStates |
| Licensed States | WV | LicensedStates |
| Licensed States | WI | LicensedStates |
| Licensed States | WY | LicensedStates |
| Licensed States | DC | LicensedStates |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | BULLDOG GOLF CLASSIC | NameOfEvent1 |
| Gross Receipts Event1 | 28056 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 17227 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 10829 | GrossRevenueEvent1 |
| Cash Prizes Event1 | 400 | CashPrizesEvent1 |
| Non Cash Prizes Event1 | 3053 | NonCashPrizesEvent1 |
| Rent Facility Costs Event1 | 7083 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 4289 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 0 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 1718 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 28056 | GrossReceiptsTotal |
| Charitable Contributions Total | 17227 | CharitableContributionsTotal |
| Gross Revenue Total Events | 10829 | GrossRevenueTotalEvents |
| Cash Prizes Total Events | 400 | CashPrizesTotalEvents |
| Non Cash Prizes Total Events | 3053 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 7083 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 4289 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 1718 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 16543 | DirectExpenseSummaryEvents |
| Net Income Summary | -5714 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 1148 | NumberOfRecipients |
| Amount Of Cash Grant | 13616907 | AmountOfCashGrant |
| Amount Of Non Cash Assistance | 0 | AmountOfNonCashAssistance |
| Method Of Valuation | BOOK | MethodOfValuation |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SCHEDULE I, PART 1, LINE 2: | Identifier |
| Explanation | FINANCIAL AID MONITORS ALL THE SCHOLARSHIPS THAT ARE AWARDED TO THE STUDENTS TO MAKE SURE THEY FALL WITHIN THE REQUIRED GUIDELINES. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (4 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BRIAN FRIEDRICH | ||||||||||||||
| PRESIDENT | 64585 | 0 | 0 | 0 | 0 | 0 | 116000 | 0 | 121662 | 0 | 302247 | 0 | 0 | 0 |
| DAVID KUMM | ||||||||||||||
| EXECUTIVE VP, CFO, COO | 106934 | 0 | 0 | 0 | 0 | 0 | 23439 | 0 | 32378 | 0 | 162751 | 0 | 0 | 0 |
| JENNY MUELLER-ROEBKE | ||||||||||||||
| PROVOST | 40946 | 0 | 0 | 0 | 0 | 0 | 80260 | 0 | 64346 | 0 | 185552 | 0 | 0 | 0 |
| RICHARD MADDOX | ||||||||||||||
| VP INSTITUTIONAL ADVANCEMENT | 32916 | 0 | 0 | 0 | 0 | 0 | 32239 | 0 | 90315 | 0 | 155470 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SUPPLEMENTAL INFORMATION | Identifier |
| Return Reference | PART III | ReturnReference |
| Explanation | SCHEDULE J, PART I, LINE 1A - HOUSING ALLOWANCE. AS QUALIFIED MINISTERS OF RELIGION THE FOLLOWING INDIVIDUALS RECEIVED HOUSING ALLOWANCE AS A PART OF COMPENSATION; NOT REPORTABLE ON FORM W-2; BRIAN FRIEDRICH, JENNY MUELLER-ROEBKE, RICHARD MADDOX AND SCOTT SEEVERS. THESE INDIVIDUALS FOR IRS PURPOSES ARE CONSIDERED SELF-EMPLOYED. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEBRASKA EDUCATIONAL FINANCE AUTHORITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 521293953 | IssuerEIN |
| CUSIP Number | 63966PQX5 | CUSIPNumber |
| Date Issued | 2007-05-30 | DateIssued |
| Issue Price | 22651631 | IssuePrice |
| Description Of Purpose | CONSTRUCTION OF FACILITY AND REFUNDING OF PRIOR ISSUE (8/31/05) | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Amount Retired | 1520000 | AmountRetired |
| Total Proceeds | 23533649 | TotalProceeds |
| Amount In Reserve Fund | 1372504 | AmountInReserveFund |
| Capitalized Interest | 1288837 | CapitalizedInterest |
| Issuance Costs From Proceeds | 453033 | IssuanceCostsFromProceeds |
| Capital Expenditures | 13903548 | CapitalExpenditures |
| Other Spent Proceeds | 6515727 | OtherSpentProceeds |
| Year Of Subst Completion | 2009 | YearOfSubstCompletion |
| Current Refunding | 1 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Prcntge Prvt Business Use By Others | 0.00050 | PrcntgePrvtBusinessUseByOthers |
| Percentage Of Prvt Business Re UBI | 0.00000 | PercentageOfPrvtBusinessReUBI |
| Total Private Business Use | 0.00050 | TotalPrivateBusinessUse |
| Bond Iss Meet Prvt Security Pay Test | 1 | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedProp |
| Non Qualified Bond Remed Procdrs | 1 | NonQualifiedBondRemedProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiled |
| Rebate Not Due Yet | 0 | RebateNotDueYet |
| Exception To Rebate | 1 | ExceptionToRebate |
| No Rebate Due | 1 | NoRebateDue |
| Variable Rate Issue | 0 | VariableRateIssue |
| Hedge Identified In Books And Recds | 0 | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | 1 | GrossProceedsInvestedInGIC |
| Term Of GIC | 2.200000000000 | TermOfGIC |
| Regulatory Safe Harbor Satisfied | 1 | RegulatorySafeHarborSatisfied |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqs |
Form990 Schedule K Part V Form990ScheduleKPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Proc To Undertk Corrective Action | 0 | ProcToUndertkCorrectiveAction |
Form990 Schedule K Part VI Form990ScheduleKPartVI (5 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| SCHEDULE K, PART II, LINE 3: | THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS. |
| SCHEDULE K, PART IV, LINE 2C: | (A) ISSUER NAME: NEBRASKA EDUCATIONAL FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 05/31/2012 |
| SCHEDULE K, PART IV, LINE 5B | CONSTRUCTION FUND - FSA CAPITAL MANAGEMENT, RESERVE FUND - SOCIETE GENERALE |
| SCHEDULE K, PART IV, LINE 5C | CONSTRUCTION FUND - 2.2 YEARS, RESERVE FUND - 8.3 YEARS |
| SCHEDULE K, PART V | WE ARE IN THE PROCESS OF ADOPTING VCAP PROCEDURES. |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII (5 entries)
| Name Of Interested PersonNameOfInterestedPerson | Relationship With OrganizationRelationshipWithOrganization | Amount Of GrantAmountOfGrant | Type Of AssistanceTypeOfAssistance | Purpose Of AssistancePurposeOfAssistance |
|---|---|---|---|---|
| BRIAN FRIEDRICH | PRESIDENT, KEY EMPLOYEE | 8775 | TUITION WAIVER | DEPENDENT TUITION WAIVER |
| DAVID KUMM | CFO, KEY EMPLOYEE | 17838 | TUITION WAIVER | DEPENDENT TUITION WAIVER |
| JAMES KNOEPFEL | REGENT | 13295 | TUITION WAIVER | DEPENDENT TUITION WAIVER |
| JILL WILD | REGENT | 8224 | TUITION WAIVER | DEPENDENT TUITION WAIVER |
| TIM MOLL | REGENT | 720 | TUITION WAIVER | DEPENDENT TUITION WAIVER |
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| LYNN KUMM | |||
| SPOUSE OF OFFICER | 34621 | EMPLOYEE SALARY PAYMENT | 0 |
| MEYER PARTNERS LLC | |||
| INDEPENDENT CONTRACTOR | 150138 | FUNDRAISING CONSULTING SERVICES | 0 |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SCHEDULE L, PART IV: | Identifier |
| Explanation | ALL TRANSACTIONS WITH INTERESTED PERSONS ARE AT ARMS LENGTH. REGENT BONNIE MEYER IS A PARTNER IN MEYER PARTNERS LLC. | Explanation |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 13 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 192827 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | AVERAGE OF HIGH LOW | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 1 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | THIRD PARTY USE: | Identifier |
| Return Reference | PART I, LINE 32B: | ReturnReference |
| Explanation | SCHEDULE M, PART I, LINE 32B - DONORS WILL TRANSFER PUBLICLY TRADED STOCK IN TO OUR EDWARD JONES ACCOUNT AND EDWARD JONES WILL SELL THE STOCK AND ISSUE US PAYMENT. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, HEADER, LINE B: | THE FOLLOWING CHANGES WERE MADE TO 990: - SCHEDULE B HAS BEEN ADJUSTED TO REPORT ACCRUAL METHOD OF GIFT VALUES. - SCHEDULE D HAS BEEN UPDATED TO REPORT THE ENDOWMENT INFORMATION THAT INCLUDES OUR RELATED ORGANIZATION, CONCORDIA FOUNDATION NEBRASKA. - SCHEDULE F HAS BEEN UPDATED TO ANSWER THE QUESTION ON SCHEDULE F, PART IV "YES" TO TRANSFER OF PROPERTY TO A FOREIGN CORPORATION DURING THE TAX YEAR DUE TO ALTERNATIVE INVESTMENTS. THE 990 FORM IS BEING AMENDED BECAUSE CONCORDIA UNIVERSITY NEEDS TO FILE FORM 926. | |
| FORM 990, PART VI, SECTION A, LINE 7B | AS A POSTSECONDARY EDUCATION INSTITUTION OF THE LUTHERAN CHURCH MISSOURI SYNOD, THE CONCORDIA UNIVERSITY SYSTEMS BOARD OF HIGHER EDUCATION MAY HAVE FINAL APPROVAL OVER SOME DECISIONS. | |
| FORM 990, PART VI, SECTION B, LINE 11 | ALL BOARD MEMBERS ARE GIVEN AN ELECTRONIC LINK TO REVIEW THE 990 ONLINE. THE FINANCE COMMITTEE OF THE BOARD OF REGENTS WILL REVIEW AND PRESENT TO THE BOARD. SCHEDULE B IS NOT SHARED WITH THE ENTIRE BOARD. | |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH BOARD MEMBER AND CABINET OFFICER IS REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY YEARLY. THE GOVERNANCE COMMITTEE AND THE CHAIR OF THE BOARD ARE GIVEN COPIES OF THE BOARD MEMBERS SIGNED POLICIES AND A REVIEW IS PERFORMED AND CONFLICTS NOTED. | |
| FORM 990, PART VI, SECTION B, LINE 15 | CURRENTLY THE PERSONNEL COMMITTEE MANAGES THE COMPENSATION BASED ON MARKET STUDY FOR THE PRESIDENT AND THE PRESIDENT WORKS WITH THE PERSONNEL COMMITTEE TO MANAGE THE CABINET OFFICERS. THE PERSONNEL COMMITTEE HAS DIRECT OVERSIGHT AND REQUESTS MARKET COMPARABILITY INFORMATION FOR THEIR REVIEW. THE MARKET COMPARABILITY IS DONE IN THE FALL. THIS WAS LAST DONE IN THE FALL OF 2013. CONCORDIA USES STATE OF NEBRASKA, CUPA-HR, GOPAC, CUS AND AICUN DATA WHEN AVAILABLE FOR THE COMPARABILITY INFORMATION. | |
| FORM 990, PART VI, SECTION C, LINE 19 | AT THIS TIME THEY ARE NOT READILY AVAILABLE TO THE PUBLIC. WE WOULD MAKE THEM AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. | |
| FORM 990, PART IX, LINE 11G | OTHER EXPENSES: PROGRAM SERVICE EXPENSES 5,714,057. MANAGEMENT AND GENERAL EXPENSES 715,934. FUNDRAISING EXPENSES 33,037. TOTAL EXPENSES 6,463,028. | OTHER FEES |
| FORM 990, PART XI, LINE 9: | CHANGE IN BENEFICIAL INTEREST IN SPLIT-INTEREST AGREEMENTS 233,178. CHANGE IN BENEFICIAL INTEREST IN PERPETUAL FUNDS 25,759. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART IX, LINE 11G: | FOODSERVICE CONTRACTED SERVICES - $2,529,379; CONTRACTED SERVICES FOR GRADUATE RECRUITING - $1,208,002; CONTRACTED SERVICES FOR BUILDINGS AND GROUNDS - $1,872,252; ATHLETIC OFFICIALS - $55,791; CONTRACTED SERVICES FOR SECURITY - $216,058; OTHER MISCELLANEOUS CONTRACTED SERVICES AND STIPENDS - $581,546. | |
| REASONABLE CAUSE STATEMENT FOR WHY FORM 926 WAS NOT FILED: CONCORDIA UNIVERSITY SUBMITS THIS FORM 926 PURSUANT TO THE IRS'S DELINQUENT INTERNATIONAL INFORMATION RETURN SUBMISSION PROCEDURES. CONCORDIA IS NOT UNDER A CIVIL EXAMINATION OR A CRIMINAL INVESTIGATION BY THE IRS. CONCORDIA UNIVERSITY HAS NOT ALREADY BEEN CONTACTED BY THE IRS ABOUT DELINQUENT INFORMATION RETURNS. CONCORDIA UNIVERSITY CERTIFIES THAT IT WAS NOT ENGAGED IN TAX EVASION. CONCORDIA UNIVERSITY HAS REASONABLE CAUSE FOR ITS INADVERTENT FAILURE TO FILE IRS FORM 926. AS IS THE CASE WITH MANY NON-PROFITS WITH ENDOWMENT PORTFOLIOS, CONCORDIA UNIVERSITY INVESTS A PORTION OF ITS PORTFOLIO IN FUNDS WHICH EMPLOY THE "FUND OF HEDGE FUNDS" APPROACH. OUR INVESTMENT CONSULTANT RECOMMENDED THIS APPROACH DUE TO THEIR INVESTMENT OBJECTIVES WHICH ARE TO PROVIDE LOW PERFORMANCE VOLATILITY AND LOW CORRELATION WITH GLOBAL EQUITY AND FIX-INCOME MARKETS. LEADING UP TO THE INITIAL INVESTMENT AND THEN AT VARIOUS TIMES SUBSEQUENTLY, WE SOUGHT THE ADVICE OF AT AN ACCOUNTING FIRM, WHO WE ENGAGED TO HANDLE ALL AUDIT AND TAX WORK, IN REGARDS TO OUR FOREIGN REPORTING REQUIREMENTS CONCERNING THESE FUNDS. WE MADE INQUIRIES TO TAX PROFESSIONALS AT THIS FIRM ABOUT INTERNATIONAL TAX FILINGS, DISCLOSED ALL RELEVANT FACTS, AND RELIED ON ADVICE FROM THE ACCOUNTING FIRM WITH REGARD TO ALL INTERNATIONAL TAX FILINGS. THE PUBLIC ACCOUNTING FIRM FAILED TO ADVISE US REGARDING THE FORM 926 FILING REQUIREMENT. BASED UPON THIS, WE WERE UNDER THE MISTAKEN IMPRESSION THAT WE WERE NOT REQUIRED TO FILE ANY ADDITIONAL FORMS BEYOND THE SCHEDULE F (FORM 990), WHICH HAS BEEN APPROPRIATELY FILED EACH YEAR. FOR THE FISCAL YEAR ENDED ON JUNE 30, 2014, WE CONTRACTED WITH A NEW ACCOUNTING FIRM AND THEY PROVIDED US WITH A COMPREHENSIVE QUESTIONNAIRE FOCUSED ON POTENTIAL FILING REQUIREMENTS THAT MAY RESULT FROM ALTERNATIVE INVESTMENTS. AFTER COMPLETING THIS QUESTIONNAIRE, WE HAD A CONVERSATION WITH OUR NEW ACCOUNTANTS AND IT BECAME CLEAR THAT WE ARE REQUIRED TO COMPLETE FORM 926. BASED UPON THIS RECOGNITION, WE ARE NOW FILING AMENDED RETURNS FOR THOSE YEARS WHERE WE HAVE DETERMINED THAT FORM 926 SHOULD HAVE BEEN FILED. WE RESPECTIVELY REQUEST THAT ALL PENALTIES ASSOCIATED WITH THIS OVERSIGHT BE ABATED AS IT WAS NEVER OUR INTENTION TO DISREGARD THE REQUIREMENT TO FILE FORM 926. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONCORDIA FOUNDATION NEBRASKA | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 NORTH COLUMBIA AVE | AddressLine1 |
| City | SEWARD | City |
| State | NE | State |
| ZIP Code | 68434 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 476034005 | EIN |
| Primary Activities | SEE PART VII | PrimaryActivities |
| Legal Domicile State | NE | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | LINE 11A, I | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONCORDIA FOUNDATION NEBRASKA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionType |
| Amount Involved | 288017 | AmountInvolved |
| Method Of Amt Determination | COST | MethodOfAmtDetermination |
Form990 Schedule R Part VII Form990ScheduleRPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | SCHEDULE R, PART II: PRIMARY ACTIVITY | ReturnReference |
| Explanation | PROMOTE THE UNIVERSITY THROUGH SOLICITATION OF FUNDS TO ENCOURAGE VARIOUS ACTIVITIES OF THE UNIVERSITY. | Explanation |