2026-01-26T09:30:46-06:00 2025-05-31 390859910 BAKER TILLY ADVISORY GROUP LP 225 S 6TH ST 2300 MINNEAPOLIS MN 55402 990 2024-06-01 470376551 MIDLAND UNIVERSITY MIDL 4027215480 900 NORTH CLARKSON STREET FREMONT NE 68025 JOSEPH HARNISCH CHIEF FINANCIAL OFFICER 4027215480 2026-01-15 1 1 KAREN A GRIES P00078514 6128764500 2026-01-15 2024 2025-03-06 01:10:19Z DR ALY WILLIAMS 900 NORTH CLARKSON STREET FREMONT NE 68025 69797942 0 X WWW.MIDLANDU.EDU X 1883 NE MIDLAND UNIVERSITY INSPIRES PEOPLE TO LEARN AND LEAD IN THE WORLD WITH PURPOSE. WE ARE A LIBERAL ARTS COLLEGE AFFILIATED WITH THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. THE UNIVERSITY HOLDS THE FOLLOWING CORE VALUES TO BE THE FOUNDATION OF OUR IDENTITY AS A COMMUNITY: FAITH, LEARNING, QUALITY, RESPECT, AND STEWARDSHIP. 11 10 872 100 0 0 6208081 4696676 54228156 55823862 1866539 2674266 -1378 1325807 62301398 64520611 29548973 30612715 0 0 16965903 17345209 0 0 790169 16324463 16587869 62839339 64545793 -537941 -25182 73635881 73589111 20395419 20889633 53240462 52699478 MIDLAND UNIVERSITY INSPIRES PEOPLE TO LEARN AND LEAD IN THE WORLD WITH PURPOSE. 0 0 51757600 30612715 49213396 INSTRUCTION:MIDLAND UNIVERSITY OFFERS MULTIPLE DEGREES INCLUDING BACHELORS DEGREES IN BUSINESS, EDUCATION AND NURSING, AS WELL AS A MASTERS IN BUSINESS ADMINISTRATION AND EDUCATION. THE 2024-2025 ENROLLMENT WAS 205 NONTRADITIONAL UNDERGRADUATE STUDENTS, 1,104 TRADITIONAL STUDENTS IN THE FALL, 322 NON-TRADITIONAL AND 1,120 TRADITIONAL STUDENTS IN THE SPRING, AND 249 GRADUATE STUDENTS IN THE FALL AND 230 GRADUATE STUDENTS IN THE SPRING. 5352644 0 6215565 AUXILIARY ENTERPRISES:AUXILIARY ENTERPRISES AT MIDLAND UNIVERSITY ARE COMPRISED OF 9 RESIDENCE HALLS OR ON-CAMPUS APARTMENTS, A DINING FACILITY, AND A BOOKSTORE FOR FACULTY, STAFF AND STUDENTS. 558 STUDENTS RESIDED IN STUDENT HOUSING DURING FALL 2024 AND 507 STUDENTS DURING SPRING 2025. 721484 0 394901 ACADEMIC SUPPORT:ACADEMIC SUPPORT INCLUDES THE LIBRARY, ADMISSIONS, FINANCIAL AID, INFORMATION TECHNOLOGY AND THOSE FUNCTIONS THAT DIRECTLY SUPPORT INSTRUCTION. 57831728 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 100 0 1 872 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 X JOSEPH HARNISCH 4027215480 900 NORTH CLARKSON STREET FREMONT NE 68025 JODY HORNER PRESIDENT (THRU 5/2025) 40.00 1.00 X X 275057 0 21459 JEFF JAMROG HEAD FOOTBALL COACH 40.00 0.00 X 162674 0 19304 JAMIE SIMPSON CHIEF ACADEMIC OFFICER 40.00 0.00 X 165057 0 4230 JOSEPH HARNISCH CHIEF FINANCIAL OFFICER 40.00 1.00 X 143450 0 22614 SHANE PERRIEN CHIEF INFORMATION OFFICER 40.00 0.00 X 138756 0 15178 KRISTINA CAMMARANO VICE PRESIDENT OF STUDENT AFFAIRS 40.00 0.00 X 138718 0 3980 COURTNEY THOMSEN DIRECTOR OF ATHLETICS 40.00 0.00 X 117622 0 24013 LORI ETHIER VP OF ENROLLMENT & MARKETING 40.00 0.00 X 130488 0 3965 JODI BENJAMIN CHIEF OPERATING OFFICER (THRU 9/2024) 40.00 0.00 X 110167 0 11540 DR ALY WILLIAMS PRESIDENT (BEGAN 4/2025) 40.00 1.00 X X 0 0 0 STEVE FEYE CHAIR 1.00 1.00 X X 0 0 0 TONY URBAN VICE CHAIR 1.00 1.00 X X 0 0 0 PEGGY HALL SECRETARY 1.00 1.00 X X 0 0 0 AMBER BARTON DIRECTOR 1.00 1.00 X 0 0 0 BRET GREISS DIRECTOR 1.00 1.00 X 0 0 0 BRETT RICHMOND DIRECTOR 1.00 1.00 X 0 0 0 MARK SHEPARD DIRECTOR 1.00 1.00 X 0 0 0 MARY SHANNON DIRECTOR 1.00 1.00 X 0 0 0 RICO MUNN DIRECTOR 1.00 1.00 X 0 0 0 TOM WALKER DIRECTOR 1.00 1.00 X 0 0 0 1381989 0 126283 17 0 1 0 FRESH IDEAS 1000 W NIFONG BLVD 220 COLUMBIA MO 65203 FOOD SERVICES 1812170 NATIONAL MANAGEMENT PO BOX 1224 LAGRANGE GA 30241 MAINTENANCE & CUSTODIAL SERVICES 1217438 MEDIASPARK 14707 CALIFORNIA ST 3 OMAHA NE 68154 MARKETING SERVICES 537750 NAVIGATOR MOTORCOACHES INC 84605 US HWY 81 NORTH NORFOLK NE 68701 TRANSPORTATION SERVICES 337604 ANTHOLOGY INC 5201 CONGRESS AVE BOCA RATON FL 33487 STUDENT INFORMATION SYSTEM & SERVICES 291656 14 25920 806501 3864255 4696676 TUITION AND FEES 611710 49213396 49213396 AUXILIARY ENTERPRISES 611710 6215565 6215565 MISC. STUDENT PROGRAMS 611710 330147 330147 EDUCATIONAL ACTIVITIES 611710 64754 64754 55823862 561211 561211 12750 2445 10305 10305 10305 7372204 5259149 2113055 2113055 2113055 17334 25920 15737 1597 1597 INSURANCE PROCEEDS 900099 1313905 1313905 1313905 64520611 55823862 0 4000073 30612715 30612715 693731 557205 120356 16170 12717564 10214747 2206389 296428 295507 237351 51268 6888 2747978 2207176 476751 64051 890429 715192 154482 20755 19411 13667 5064 680 103505 83135 17957 2413 58206 58206 325987 261833 56556 7598 394135 316569 68379 9187 609089 489220 105672 14197 248639 199707 43137 5795 1962910 1576609 340548 45753 3014 2421 523 70 433837 348458 75267 10112 2332243 1873258 404624 54361 618449 496738 107296 14415 ATHLETICS 2581580 2073525 447882 60173 BUILDING AND GROUNDS 1952643 1568363 338767 45513 FOOD SERVICE 1632742 1311418 283267 38057 STUDENT SERVICE 923487 741745 160217 21525 2387992 1930676 401288 56028 64545793 57831728 5923896 790169 5974483 5046712 1396380 1116322 656135 872730 922221 815793 70755452 39938787 32267266 30816665 26056960 29459982 6362436 5460907 73635881 73589111 2570234 2797746 641977 536771 625988 1338422 15316650 14600740 1240570 1615954 20395419 20889633 X 17032773 16468483 36207689 36230995 53240462 52699478 73635881 73589111 X -25182 -101956 -413846 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 32795569 402071 2565652 1810463 33952829 29257755 400457 4908381 1771024 32795569 30036943 160024 389647 1328859 29257755 32192153 536248 -1517001 1174457 30036943 25577527 182696 7339840 907910 32192153 0.12000 0.88000 0.00000 0 0 3087177 3087177 56018037 30180042 25837995 11490202 9758745 1731457 160036 160036 30816665 CASH SURRENDER VALUE OF LIFE INSURANCE POLICIES 178829 BENEFICIAL INTEREST IN TRUST 3882995 OTHER ASSETS 289748 RIGHT OF USE ASSET 1109335 5460907 ANNUITIES PAYABLE 27404 ASSET RETIREMENT OBLIGATION 479215 OPERATING LEASE LIABILITY 1109335 1615954 X 33361845 -101956 9775 -31026561 -31118742 64480587 58206 -18182 40024 64520611 33902829 9775 18182 27957 33874872 58206 30612715 30670921 64545793 PART V, LINE 4: MIDLAND UNIVERSITY'S ENDOWMENT FUND IS USED TO SUPPORT STUDENTS WITH SCHOLARSHIP FUNDS AND VARIOUS OTHER INSTRUCTIONAL PROGRAMS. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT IS ALSO EXEMPT FROM STATE INCOME TAX. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. THE UNIVERSITY FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE UNIVERSITY FOR UNCERTAIN TAX POSITIONS AS OF MAY 31, 2025 AND 2024. THE UNIVERSITY'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN TRUSTS 242,889. ACTUARIAL ADJUSTMENT ON ANNUITIES PAYABLE -6,735. CHANGE IN DONOR DESIGNATION -650,000. GRANTS AND SCHOLARSHIPS NETTED AGAINST TUITION REVENUE AND MOVED TO THE FUNCTIONAL EXPENSE SCHEDULE -30,612,715. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE SCHEDULE TO THE STATEMENT OF REVENUE -2,445. SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE SCHEDULE TO THE STATEMENT OF REVENUE -15,737. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE SCHEDULE TO THE STATEMENT OF REVENUE 2,445. SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE SCHEDULE TO THE STATEMENT OF REVENUE 15,737. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND SCHOLARSHIPS NETTED AGAINST TUITION REVENUE AND MOVED TO THE FUNCTIONAL EXPENSE SCHEDULE 30,612,715. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE COLLEGE'S NONDISCRIMINATORY POLICY IS INCLUDED IN THE STUDENT HANDBOOK, THE ACADEMIC CATALOG AND ON THE COLLEGE'S WEBSITE; ALL OF WHICH ARE AVAILABLE TO THE COLLEGE COMMUNITY. SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES SUPPORT FROM THE STATE AND FROM THE UNITED STATES GOVERNMENT IN CONNECTION WITH STUDENT AID PROGRAMS SUCH AS FEDERAL WORK-STUDY PROGRAMS, PELL GRANTS, SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS AND PERKINS LOAN FUNDS. THE COLLEGE ALSO RECEIVES VARIOUS OTHER FEDERAL AND STATE EDUCATIONAL AND RESEARCH GRANTS OR SUBSIDIES. GOLF TOURNAMENT 43254 25920 17334 865 14872 43254 25920 17334 865 14872 15737 1597 1 SCHOLARSHIPS AND GRANTS PROVIDED AS FINANCIAL AID TO STUDENTS 1513 30612715 PART I, LINE 2: MIDLAND UNIVERSITY OFFERS SCHOLARSHIPS AND GRANTS TO QUALIFIED STUDENTS TO HELP REDUCE THEIR OUT-OF-POCKET TUITION COSTS. STUDENTS RECEIVING FINANCIAL ASSISTANCE OF THIS FORM MUST MEET SPECIFIC CRITERIA SUCH AS ACADEMIC ACHIEVEMENT, FINANCIAL NEED AND OTHER SIMILAR STANDARDS WHETHER PUT IN PLACE BY THE COLLEGE OR BY DONORS OF RESTRICTED FUNDS. X X 0 0 0 0 0 0 0 1 0 JODY HORNER PRESIDENT (THRU 5/2025) 266578 0 0 0 8479 0 8234 0 13225 0 296516 0 0 0 JEFF JAMROG HEAD FOOTBALL COACH 152674 0 10000 0 0 0 4713 0 14591 0 181978 0 0 0 JAMIE SIMPSON CHIEF ACADEMIC OFFICER 140057 0 25000 0 0 0 4200 0 30 0 169287 0 0 0 JOSEPH HARNISCH CHIEF FINANCIAL OFFICER 131450 0 12000 0 0 0 4140 0 18474 0 166064 0 0 0 SHANE PERRIEN CHIEF INFORMATION OFFICER 126756 0 12000 0 0 0 3938 0 11240 0 153934 0 0 0 PART I, LINE 7 BONUSES ARE ESTABLISHED BY THE PRESIDENT FOR SENIOR LEADERSHIP TEAM MEMBERS, WITH REVIEW BY THE CFO. THE HEAD FOOTBALL COACH BONUS IS ESTABLISHED BY THE ATHLETIC DIRECTOR, WITH REVIEW AND APPROVAL BY THE PRESIDENT/CFO. THE CHIEF INFORMATION OFFICER BONUS IS ESTABLISHED BY THE CFO, WITH REVIEW/APPROVAL BY PRESIDENT. A THE COUNTY OF DODGE NEBRASKA 476006403 000000000 2021-10-08 17430000 REFUND PRIOR ISSUES (9/30/16 & 06/28/19) 0 0 0 A 2605000 17430000 273385 17156615 2020 1 0 1 1 A 0 0 0 0 1 0 1 A 0 0 1 1 0 0 0 0 1 A 1 SCHEDULE K, PART IV, ARBITRAGE, LINE 2C: (A) ISSUER NAME: THE COUNTY OF DODGE, NEBRASKA DATE THE REBATE COMPUTATION WAS PERFORMED: 10/08/2021 NOTE REGARDING THE REBATE COMPUTATION: SINCE THE BOND PROCEEDS HAVE BEEN SPENT, AND THE DEBT SERVICE FUND WAS OPERATED ON A BONA FIDE BASIS, NO FURTHER REBATE CALCULATIONS ARE NECESSARY. FORM 990, PART VI, SECTION A, LINE 1A EXECUTIVE COMMITTEE. (1) THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE FOLLOWING MEMBERS OF THE BOARD: THE CHAIRPERSON, VICE CHAIRPERSON, SECRETARY, AND PRESIDENT. THE CHAIRPERSON OF THE BOARD OF DIRECTORS SHALL BE THE CHAIRPERSON OF THE EXECUTIVE COMMITTEE. (2) THE EXECUTIVE COMMITTEE SHALL MEET AS NECESSARY WHEN THE BOARD IS NOT IN SESSION, TO RECEIVE REPORTS ON THE PROGRESS OF THE UNIVERSITY AND TO EXECUTE ORDERS AND RESOLUTIONS NOT OTHERWISE SPECIFICALLY COMMITTED OR PROVIDED FOR. IT SHALL APPROVE MAJOR LAND AND PHYSICAL PURCHASES. (3) THE EXECUTIVE COMMITTEE SHALL ACT AS THE AUDIT COMMITTEE, REVIEWING THE REPORT OF THE AUDITOR PRIOR TO SUBMISSION TO THE BOARD FOR APPROVAL. IT SHALL ACT ON INDIVIDUAL LOANS AND THE SALE OR PURCHASE OF PROPERTY AND NON-ENDOWMENT SECURITIES. (4) THE EXECUTIVE COMMITTEE SHALL ACT AS THE COMMITTEE ON DIRECTORSHIP, DEVELOPING A PLAN OF BOARD COMPOSITION MADE RELEVANT TO THE STRATEGIC DIRECTION OF THE INSTITUTION. IT SHALL FUNCTION AS A COMMITTEE ON NOMINATIONS FOR VACANCIES IN BOARD MEMBERSHIP. IT SHALL RECRUIT DIRECTORS AND NOMINATE AND RECOMMEND THOSE CANDIDATES FOR ELECTION BY THE FULL BOARD. IT SHALL DEVELOP AND RECOMMEND THE STRATEGIES, POLICIES, AND PRACTICES THAT ORIENT, EDUCATE, ORGANIZE, MOTIVATE, AND ASSESS THE PERFORMANCE OF DIRECTORS AND THE BOARD. (5) THE EXECUTIVE COMMITTEE SHALL ACT AS THE COMMITTEE ON BYLAWS, AND SHALL, WHEN AND AS NECESSARY, DEVELOP AND RECOMMEND REVISIONS TO THE BYLAWS. (6) IN ACCORDANCE WITH THE GENERAL POLICY OF THE BOARD, THE EXECUTIVE COMMITTEE SHALL HAVE THE CARE AND DIRECTION OF MATTERS PERTAINING TO THE WELFARE AND WORK OF THE INSTITUTION. IT SHALL MAKE A REPORT OF ITS ACTIONS AT THE NEXT REGULARLY SCHEDULED BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT. ANY CHANGES ARE INCORPORATED INTO THE FILING AND THEN PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12 THE BOARD OF DIRECTORS IS ASKED TO SIGN A CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 BOARD APPROVES THE PRESIDENT'S COMPENSATION, EMPLOYMENT CONTRACTS AND ALL ANNUAL SALARY INCREASES. THE BOARD USED MARKET DATA AND ALL DECISIONS ARE DOCUMENTED IN THE EXECUTIVE SESSION OF THE BOARD. THE PRESIDENT AND CHIEF FINANCIAL OFFICER APPROVE THE SALARY OF ALL OTHER EMPLOYEES. THE BOARD IS INFORMED OF SENIOR MANAGEMENT TEAM SALARIES WHEN THERE IS A NEW HIRE. UPON NEW HIRE, VARIOUS MARKET DATA SOURCES, AND AVAILABLE PEER DATA SOURCES, ARE USED TO ESTABLISH COMPENSATION RANGES, INCLUDING LOOKING AT CANDIDATE CREDENTIALS. THE PRESIDENT, WITH CONSULTATION OF THE CFO, AND OTHER SENIOR LEADERSHIP TEAM MEMBERS WHERE NECESSARY, MAKE THE DECISION ON COMPENSATION AND IT IS DOCUMENTED IN THEIR HR FILE ON THEIR CONTRACT. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST IF DEEMED REASONABLE BY THE INSTITUTION. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN TRUSTS 242,889. ACTUARIAL ADJUSTMENT ON ANNUITIES PAYABLE -6,735. CHANGE IN DONOR DESIGNATION -650,000. FORM 990, PART XII, LINE 2C THE OVERSIGHT AND SELECTION PROCESS FOR THE AUDIT OF THE FINANCIAL STATEMENTS DID NOT CHANGE FROM THE PRIOR YEAR. COUNTY OF DODGE HEAD START 900 N CLARKSON ST FREMONT NE 68025 470493797 EDUCATION TO PRESCHOOL CHILDREN NE 501(C)(3) LINE 7 MIDLAND UNIVERSITY 1 CHARITABLE REMAINDER UNITRUSTS (2) CHARITABLE TRUSTS NE T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0