MIDLAND UNIVERSITY: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- MIDLAND UNIVERSITY (EIN 47-0376551)
- Tax period
- 2009-06-01 to 2010-05-31
- Filed
- 2011-04-08
- IRS object ID
- 201130989349300208
- Schema version
- 2009v1.7
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-04-08T11:35:05-05:00 | Timestamp |
| Tax Period End Date | 2010-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
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 | 225 S 6th St Ste 2300 | AddressLine1 |
| City | Minneapolis | City |
| State | MN | State |
| ZIP Code | 55402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 470376551 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Midland Lutheran College | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MIDL | NameControl |
| Phone | 4027215480 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 North Clarkson Street | AddressLine1 |
| City | Fremont | City |
| State | NE | State |
| ZIP Code | 68025 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Jodi Benjamin | Name |
| Title | VP of Finance and Administration | Title |
| Phone | 4029416142 | Phone |
| Date Signed | 2011-04-07 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Lawrence H Mohr CPA | Name |
| Phone | 6128764500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Jodi Benjamin | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 North Clarkson Street | AddressLine1 |
| City | Fremont | City |
| State | NE | State |
| ZIP Code | 68025 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 23844522 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.midlandu.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1883 | YearFormation |
| State Legal Domicile | NE | StateLegalDomicile |
| Activity Or Mission Description | Midland Lutheran College inspires people to learn and lead in the world with purpose. We are a liberal arts college of the Evangelical Lutheran Church in America. The College holds the following core values to be the foundation of our identity as a community: faith, learning, quality, respect, and stewardship. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 20 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 20 | NbrIndependentVotingMembers |
| Total Nbr Employees | 525 | TotalNbrEmployees |
| Total Nbr Volunteers | 65 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 3177187 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3374697 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 18287826 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 17264354 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -179285 | InvestmentIncomePriorYear |
| Investment Income Current Year | 314442 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 349975 | OtherRevenuePriorYear |
| Other Revenue Current Year | -5729 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 21635703 | TotalRevenuePriorYear |
| Total Revenue Current Year | 20947764 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 8130475 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 7329837 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 8788120 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 8590886 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 212659 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 28904 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 551597 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 8007447 | OtherExpensePriorYear |
| Other Expenses Current Year | 7784142 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 25138701 | TotalExpensesPriorYear |
| Total Expenses Current Year | 23733769 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -3502998 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -2786005 | RevenuesLessExpensesCY |
| Total Assets BOY | 52489364 | TotalAssetsBOY |
| Total Assets EOY | 50688313 | TotalAssetsEOY |
| Total Liabilities BOY | 29442845 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 28314822 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 23046519 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 22373491 | NetAssetsOrFundBalancesEOY |
| Mission Description | Midland Lutheran College inspires people to learn and lead in the world with purpose. | MissionDescription |
| Significant New Program Services | 1 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 11746101 | Expense |
| Grants | 7329837 | Grants |
| Revenue | 15410830 | Revenue |
| Description | INSTRUCTION Midland Lutheran College offers multiple degrees including bachelors degrees in business, education and nursing, as well as a Masters in Accounting. The 2009-2010 enrollment was 66 MyPath students, 638 traditional students in the fall, 597 traditional students in the spring, and 17 graduate students. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 3678164 | Expense |
| Description | ACADEMIC SUPPORT Academic support includes the library, admissions, financial aid, information technology and those functions that directly support instruction. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2724432 | Expense |
| Revenue | 1853524 | Revenue |
| Description | AUXILIARY ENTERPRISESAuxiliary enterprises at Midland Lutheran College are comprised of 7 residence halls or on-campus apartments, a dining facility, and a bookstore for faculty, staff and students. 333 students resided in student housing during fall 2009 and 303 students during spring 2010. 53% of students participated in the meal plans offered by the college's dining services. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 18148697 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | 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 | 0 | 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 | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | 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 | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 23 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 525 | 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 |
| Nbr Voting Governing Body Members | 20 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 20 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | 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 | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | 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 | JODI BENJAMIN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4029416102 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 NORTH CLARKSON STREET | AddressLine1 |
| City | FREMONT | City |
| State | NE | State |
| ZIP Code | 68025 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (26 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| Dr Milo Anderson | ||||||
| TruSTEE | 1.00 | X | 0 | 0 | 0 | |
| Linda Timmons | ||||||
| TruSTEE | 1.00 | X | 0 | 0 | 0 | |
| Gretchen Ritola | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| MICHAEL JACOBSON | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| Dr William C Nelsen | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| Rev MARTIN RUSSELL | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| Dr STEVE BULLOCK | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| SCOTT GETZSCHMAN | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| MARILYN OLSON | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| DAVID DEFREESE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| STEVEN FEYE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| MICHAEL GREUNKE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| GARY PERKINS | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| STEVE NAVARRETTE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| JODI RINNE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| RICK SPALDING | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| ROGER THOMPSON | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| Roger Lambourn | ||||||
| TrUSTEE | 1.00 | X | 0 | 0 | 0 | |
| Dr Mark Foxall | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| Dr Melody Denson | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| Mike Pirtle | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| steVE FRITZ | ||||||
| inTERIM PRESIDENT | 40.00 | 0 | 0 | 0 | X | |
| Dr Henry Smorynski | ||||||
| academic Dean | 40.00 | 107171 | 0 | 23222 | X | |
| jodI BENJAMIN | ||||||
| vp - FINANCE AND ADMINISTR | 40.00 | 89564 | 0 | 18627 | X | |
| dr vance Valerio | ||||||
| dean of Students | 40.00 | 89250 | 0 | 2772 | X | |
| Ben Sasse | ||||||
| President | 40.00 | 0 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 285985 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 44621 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | 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 |
|---|---|---|---|---|---|
| Sodexho | |||||
| 731 21st Avenue South | minneapolis | MN | 55454 | Food Service | 821491 |
| PLatte Strategy Consulting | |||||
| 1801 Lavaca Street | Austin | TX | 78701 | Consulting | 422500 |
| FBG SERVICE CORPORATION | |||||
| 407 SOUTH 27TH AVENUE | OMAHA | NE | 68131 | CLEANING SERVICE | 303916 |
| Jenzabar | |||||
| PO Box 845939 | Boston | MA | 02284 | Information Technology | 181911 |
| George Dehne and Associates Inc | |||||
| 3331 Cotton Field Drive | Mt Pleasant | SC | 29466 | Consulting | 114548 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| Fundraising Events | 17850 | FundraisingEvents |
| Government Grants | 408137 | GovernmentGrants |
| All Other Contributions | 2948710 | AllOtherContributions |
| Noncash Contributions | 7660 | NoncashContributions |
| Total Contributions | 3374697 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition and Fees | 611710 | 14845257 | 14845257 |
| Auxiliary enterprises | 611710 | 1850956 | 1850956 |
| Other Sources | 611710 | 533207 | 533207 |
| Sales and services of | 611710 | 34934 | 34934 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 17264354 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 262413 | TotalRevenueColumn |
| Exclusion | $262,413 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 2568 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 2568 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2927380 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2875351 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 52029 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 52029 | TotalRevenueColumn |
| Exclusion | $52,029 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 13110 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 17850 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 18839 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -5729 | TotalRevenueColumn |
| Exclusion | -$5,729 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 20947764 | TotalRevenueColumn |
| Related Or Exempt Function Income | 17264354 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $308,713 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7329837 | Total |
| Program Services | 7329837 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 523615 | Total |
| Management And General | 392711 | ManagementAndGeneral |
| Fundraising | 130904 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6159342 | Total |
| Program Services | 4211685 | ProgramServices |
| Management And General | 1795137 | ManagementAndGeneral |
| Fundraising | 152520 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28149 | Total |
| Program Services | 19248 | ProgramServices |
| Management And General | 8204 | ManagementAndGeneral |
| Fundraising | 697 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1438530 | Total |
| Program Services | 983650 | ProgramServices |
| Management And General | 419259 | ManagementAndGeneral |
| Fundraising | 35621 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 441250 | Total |
| Program Services | 301722 | ProgramServices |
| Management And General | 128602 | ManagementAndGeneral |
| Fundraising | 10926 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26993 | Total |
| Program Services | 18458 | ProgramServices |
| Management And General | 7867 | ManagementAndGeneral |
| Fundraising | 668 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59873 | Total |
| Program Services | 40940 | ProgramServices |
| Management And General | 17450 | ManagementAndGeneral |
| Fundraising | 1483 | Fundraising |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28904 | Total |
| Fundraising | 28904 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37742 | Total |
| Program Services | 5660 | ProgramServices |
| Management And General | 31877 | ManagementAndGeneral |
| Fundraising | 205 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 609104 | Total |
| Program Services | 416498 | ProgramServices |
| Management And General | 177523 | ManagementAndGeneral |
| Fundraising | 15083 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 220323 | Total |
| Program Services | 150654 | ProgramServices |
| Management And General | 64213 | ManagementAndGeneral |
| Fundraising | 5456 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 137805 | Total |
| Program Services | 94230 | ProgramServices |
| Management And General | 40163 | ManagementAndGeneral |
| Fundraising | 3412 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 211786 | Total |
| Program Services | 144817 | ProgramServices |
| Management And General | 61725 | ManagementAndGeneral |
| Fundraising | 5244 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 930789 | Total |
| Program Services | 636462 | ProgramServices |
| Management And General | 271278 | ManagementAndGeneral |
| Fundraising | 23049 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 171180 | Total |
| Program Services | 117051 | ProgramServices |
| Management And General | 49890 | ManagementAndGeneral |
| Fundraising | 4239 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1185049 | Total |
| Program Services | 810322 | ProgramServices |
| Management And General | 345382 | ManagementAndGeneral |
| Fundraising | 29345 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1314844 | Total |
| Program Services | 899074 | ProgramServices |
| Management And General | 383211 | ManagementAndGeneral |
| Fundraising | 32559 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 109812 | Total |
| Program Services | 75088 | ProgramServices |
| Management And General | 32005 | ManagementAndGeneral |
| Fundraising | 2719 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Misc. Administration Co | 627943 | 429380 | 183014 | 15549 |
| Auxiliary | 615482 | 420859 | 179382 | 15241 |
| Institutional Advanceme | 586212 | 400845 | 170851 | 14516 |
| Student Services | 515482 | 352480 | 150237 | 12765 |
| Instruction | 423723 | 289737 | 123494 | 10492 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23733769 | Total |
| Program Services | 18148697 | ProgramServices |
| Management And General | 5033475 | ManagementAndGeneral |
| Fundraising | 551597 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1879248 | BOY |
| EOY | 907485 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1083827 | BOY |
| EOY | 899256 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 305236 | BOY |
| EOY | 213376 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3948326 | BOY |
| EOY | 3955225 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16931 | BOY |
| EOY | 16357 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 43529551 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 15553561 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28972461 | BOY |
| EOY | 27975990 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11821589 | BOY |
| EOY | 10597493 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 136613 | BOY |
| EOY | 1686083 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4325133 | BOY |
| EOY | 4437048 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52489364 | BOY |
| EOY | 50688313 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1817628 | BOY |
| EOY | 1727618 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2732279 | BOY |
| EOY | 2684316 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 342483 | BOY |
| EOY | 330835 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19020000 | BOY |
| EOY | 18540000 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4882991 | BOY |
| EOY | 4409356 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 647464 | BOY |
| EOY | 622697 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29442845 | BOY |
| EOY | 28314822 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5778235 | BOY |
| EOY | 6601253 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1672463 | BOY |
| EOY | 1888107 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15595821 | BOY |
| EOY | 13884131 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23046519 | BOY |
| EOY | 22373491 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52489364 | BOY |
| EOY | 50688313 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | Volunteers |
| Paid Staff Or Management | 0 | PaidStaffOrManagement |
| Media Advertisements | 0 | MediaAdvertisements |
| Mailings Members | 0 | MailingsMembers |
| Publications Or Broadcast | 0 | PublicationsOrBroadcast |
| Grants Other Organizations | 1 | GrantsOtherOrganizations |
| Grants Other Organizations | $4,391 | GrantsOtherOrganizationsAmount |
| Direct Contact Legislators | 0 | DirectContactLegislators |
| Rallies Demonstrations | 0 | RalliesDemonstrations |
| Other Activities | 0 | OtherActivities |
| Total Lobbying Expenditures IIB | 4391 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 12726196 | BeginningOfYearBalance |
| Contributions | 449736 | Contributions |
| Investment Earnings Or Losses | 2120696 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 772119 | GrantsOrScholarships |
| Other Expenditures | 2224190 | OtherExpenditures |
| End Of Year Balance | 12300319 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 16441968 | BeginningOfYearBalance |
| Contributions | 1022445 | Contributions |
| Investment Earnings Or Losses | -3680853 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1057364 | GrantsOrScholarships |
| End Of Year Balance | 12726196 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.14000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.86000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3087177 | OtherCostOrOtherBasis |
| Book Value | 3087177 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 34860866 | OtherCostOrOtherBasis |
| Depreciation | 10712305 | Depreciation |
| Book Value | 24148561 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5581508 | OtherCostOrOtherBasis |
| Depreciation | 4841256 | Depreciation |
| Book Value | 740252 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 27975990 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (5 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Cash surrender value of life insurance policies | 455313 |
| Deferred debt acquisition costs | 394694 |
| Beneficial interest in trust | 1658134 |
| Deposits held by trustees | 1807623 |
| Accrued interest and Miscellaneous | 121284 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 4437048 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Annuities Payable | $265,397 |
| ASSET RETIREMENT OBLIGATION | $357,300 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 622697 | TotalOfAmounts |
| Total Revenue | 20947764 | TotalRevenue |
| Total Expenses | 23733769 | TotalExpenses |
| Excess Or Deficit For Year | -2786005 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 1996906 | NetUnrealizedGLOnInvestments |
| Other | $116,071 | OtherAmount |
| Total Adjustments | 2112977 | TotalAdjustments |
| Excess Or Deficit Per FS | -673028 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 15722847 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 1996906 | NetUnrealizedGainsInvestments |
| Other Revenues | -7213766 | OtherRevenues |
| Revenue Not Rptd F990 | -5216860 | RevenueNotRptdF990 |
| Revenue Subtotal | 20939707 | RevenueSubtotal |
| Investment Expenses Not Included | 29464 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | -21407 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 8057 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 20947764 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 16395875 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 21407 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 21407 | ExpensesNotRptdF990 |
| Expenses Subtotal | 16374468 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 29464 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 7329837 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 7359301 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 23733769 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part V, Line 4: | Description of Intended Use of Endowment Funds: | Midland Lutheran College's endowment fund is used to support students with scholarship funds and various other instructional programs. |
| Part X: | Description of Uncertain Tax Positions Under FIN 48: | In accordance with the accounting standard on Accounting for Uncertainty in Income Taxes, the College addresses the determination of whether tax benefits claimed on a tax return should be recorded in the financial statements. Under this guidance, the College may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merit of the position. Examples of tax positions include the tax-exempt status of the College and various positions related to the potential sources of unrelated business taxable income. There were no significant unrecognized tax benefits identified or recorded as liabilities during fiscal year 2010. Open tax years subject to examination by the U.S. and state taxing authorities are for the years 2007 to 2009, which statutes expire in 2010 to 2012, respectively. |
| Part XI, Line 8 - Other Adjustments: | CHANGES IN BENEFICIAL INTEREST IN TRUSTS: 206586. ACTUARIAL ADJUSTMENT ON ANNUITIES PAYABLE: -22270. Loss on Contributions & Other Receivables: -68245. | |
| Part XII, Line 2d - Other Adjustments: | ACTUARIAL ADJUSTMENT ON ANNUITIES PAYABLE: -22270. CHANGES IN BENEFICIAL INTEREST IN TRUSTS: 206586. Grants: -7329837. Loss on Contributions & Other Receivables: -68245. | |
| Part XII, Line 4b - Other Adjustments: | RENTAL PROPERTY EXPENSES: -2568. FUNDRAISER EXPENSES: -18839. | |
| Part XIII, Line 2d - Other Adjustments: | RENTAL PROPERTY EXPENSES: 2568. FUNDRAISER EXPENSES: 18839. | |
| Part XIII, Line 4b - Other Adjustments: | Grants: 7329837. |
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 |
| Pub Via Broadcast Media Expln | 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. | PubViaBroadcastMediaExpln |
| 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 |
| Govt Financial Aid Explanation | 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. | GovtFinancialAidExplanation |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
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 |
| Solicitation Of Govt Grants | X | SolicitationOfGovtGrants |
| 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 | The Steier Group | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Fundraising, Grant writing | Activity |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFunds |
| Gross Receipts | 0 | GrossReceipts |
| Amount Retained By Contractor | 28904 | AmountRetainedByContractor |
| Net To Organization | 28904 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | 28904 | TotalRetainedByContractors |
| Total Net To Organization | 28904 | TotalNetToOrganization |
| Licensed States | NE | LicensedStates |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | MLC Golf Classic | NameOfEvent1 |
| Gross Receipts Event1 | 30960 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 17850 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 13110 | GrossRevenueEvent1 |
| Cash Prizes Event1 | 450 | CashPrizesEvent1 |
| Non Cash Prizes Event1 | 3887 | NonCashPrizesEvent1 |
| Rent Facility Costs Event1 | 9598 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 4613 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 291 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 30960 | GrossReceiptsTotal |
| Charitable Contributions Total | 17850 | CharitableContributionsTotal |
| Gross Revenue Total Events | 13110 | GrossRevenueTotalEvents |
| Cash Prizes Total Events | 450 | CashPrizesTotalEvents |
| Non Cash Prizes Total Events | 3887 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 9598 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 4613 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 291 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 18839 | DirectExpenseSummaryEvents |
| Net Income Summary | -5729 | 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 and grants provided as financial aid to students- see college for detailed list | TypeOfGrant |
| Number Of Recipients | 760 | NumberOfRecipients |
| Amount Of Cash Grant | 7329837 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: Midland Lutheran College OFFERS SCHOLARSHIPS AND GRANTS TO QUALIFIED STUDENTS TO HELP REDUCE THEIR OUT-OF-POCKET TUITION COSTS. STUDENTS RECEIVING FINANCIAL ASSISTANCE OF THIS FORM MUST MEET SPECIFIC CRITERIA SUCH AS ACADEMIC ACHIEVEMENT, FINANCIAL NEED AND OTHER SIMILAR STANDARDS WHETHER PUT IN PLACE BY THE COLLEGE OR BY DONORS OF RESTRICTED FUNDS. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | 0 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 0 | SubstantiationRequired |
| Written Employment Contract | X | WrittenEmploymentContract |
| 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 III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 1b | ReturnReference |
| Explanation | Midland Lutheran College doesn't have a reimbursement policy regarding the health club benefit due to the fact that this isn't a reimbursable expense, but rather an employee benefit provided to all of our employees. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)
| Issuer EINIssuerEIN | CUSIP NumberCUSIPNumber | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer |
|---|---|---|---|---|---|---|
| Nebraska educational finance authority | ||||||
| 521293953 | 63966PkC7 | 2003-05-07 | 6297928 | Capital improvements | 0 | 0 |
| Nebraska educational finance authority | ||||||
| 521293953 | 63966PNK6 | 2004-12-16 | 10337393 | Capital improvements | 0 | 0 |
Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)
| Total ProceedsTotalProceeds | Amount In Reserve FundAmountInReserveFund | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Capital ExpendituresCapitalExpenditures | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind |
|---|---|---|---|---|---|---|---|---|
| 6328626 | 630234 | 126000 | 5572392 | 2005 | 0 | 0 | 1 | 1 |
| 10681344 | 797640 | 195270 | 9688434 | 2008 | 0 | 0 | 1 | 1 |
Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)
| Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Bond Counsel Routinely EngagedBondCounselRoutinelyEngaged | Post Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs |
|---|---|---|---|---|---|
| 0 | 0 | 0 | 0 | 0 | 1 |
| 0 | 0 | 0 | 0 | 0 | 1 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)
| Form8038 T FiledForm8038TFiled | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Term Of GICTermOfGIC | Regulatory Safe Harbor SatisfiedRegulatorySafeHarborSatisfied | Gross Proceeds InvestedGrossProceedsInvested | Exception To RebateExceptionToRebate | Business Name Line2NameOfGICProvider/BusinessNameLine2 |
|---|---|---|---|---|---|---|---|---|
| MBIA Inc | ||||||||
| 0 | 0 | 0 | 1 | 26.400000000000 | 1 | 0 | 1 | |
| Morgan Stanley | ||||||||
| 0 | 0 | 0 | 1 | 26.800000000000 | 1 | 0 | 1 | Flexible |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Ron Kranz and Doug Heim | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | Former Trustees | Relationship |
| Amount Of Transaction | 224552 | AmountOfTransaction |
| Description Of Transaction | During 2009, Midland Lutheran College refinanced a note payable through First State Bank and Trust. Ron Kranz, former trustee at Midland Lutheran College was the President at First State Bank and Trust. Doug Heim, former trustee at Midland Lutheran College, was the President at American National Bank, who partnered with First State Bank and Trust. The outstanding balance of the note payable is $4,241,300 as of June 30, 2010. Midland Lutheran College paid First State Bank and Trust $224,552 in interest related to this note. The transaction was consummated in an arm's length transaction and occurred in the ordinary course of business. | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Form 990, Part III, line 2 | New Program Services | Started the Masters of Education program in January 2010. |
| Form 990, Part VI, Section A, line 4 | The Organization's articles of incorporation were amended as a result of an institutional name change. The name change occurred in tax year 2010. | |
| Form 990, Part VI, Section B, line 11 | Form 990 is prepared by the college controller and reviewed by the VP for Finance and Administration. Once a good draft of the Form 990 is prepared it is reviewed by the Board of Trustees. | |
| Form 990, Part VI, Section B, line 12c | The Board of Trustees is asked to sign a conflict of interest statement on an annual basis. | |
| Form 990, Part VI, Section B, line 15 | Board approves the Presidential compensation, employment contracts and all annual salary increases. Board is informed of managements salary when there is a new hire. | |
| Form 990, Part VI, Section C, line 19 | Available upon request if deemed reasonable by the institution. | |
| PART XI, LINE 2C | No Change from the Prior Year. | |
| Schedule K Supplental Information | Schedule K - Part IV, Column B, line 4c = Construction Fund - 2.0 years, Reservce Fund - 24.8 years |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | County of Dodge Head Start | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 N Clarkson St | AddressLine1 |
| City | Fremont | City |
| State | NE | State |
| ZIP Code | 68025 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 470493797 | EIN |
| Primary Activities | Education to preschool childrent | PrimaryActivities |
| Legal Domicile State | NE | LegalDomicileState |
| Exempt Code Section | 501(c)(3) | ExemptCodeSection |
| Public Charity Status | Line 7 | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| 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 | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| 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 | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | 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 | County of Dodge Head Start | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | P | TransactionType |
| Amount Involved | 12500 | AmountInvolved |