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        <AverageHoursPerWeekRltdOrgRt>0.60</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RICHARD SNOW</PersonNm>
        <TitleTxt>REGENT</TitleTxt>
        <AverageHoursPerWeekRt>0.60</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.60</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MELANIE STANDIFORD</PersonNm>
        <TitleTxt>REGENT</TitleTxt>
        <AverageHoursPerWeekRt>0.60</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.60</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PRESTON SUNDERMAN</PersonNm>
        <TitleTxt>REGENT</TitleTxt>
        <AverageHoursPerWeekRt>0.60</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.60</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DOUG TEWES</PersonNm>
        <TitleTxt>REGENT</TitleTxt>
        <AverageHoursPerWeekRt>0.60</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.60</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ERIK VIESELMEYER</PersonNm>
        <TitleTxt>REGENT</TitleTxt>
        <AverageHoursPerWeekRt>0.60</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.60</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BERNARD BULL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>55.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.60</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>139148</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>123626</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID KUMM</PersonNm>
        <TitleTxt>EVP, CFO</TitleTxt>
        <AverageHoursPerWeekRt>55.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.60</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>175890</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>125769</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TIMOTHY PREUSS</PersonNm>
        <TitleTxt>PROVOST</TitleTxt>
        <AverageHoursPerWeekRt>55.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.60</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>107051</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>214110</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID GENE BROOKS</PersonNm>
        <TitleTxt>VP STUDENT AFFAIRS</TitleTxt>
        <AverageHoursPerWeekRt>55.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.60</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>109076</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>71330</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KIM BOYCE</PersonNm>
        <TitleTxt>COO</TitleTxt>
        <AverageHoursPerWeekRt>55.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.60</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>144121</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>41685</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEREK ENGELBART</PersonNm>
        <TitleTxt>VP INSTITUTIONAL ADVANCEMENT</TitleTxt>
        <AverageHoursPerWeekRt>55.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.60</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>171181</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>56398</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KIRBY KAPPENBACK</PersonNm>
        <TitleTxt>AVP LEGAL AFFAIRS</TitleTxt>
        <AverageHoursPerWeekRt>45.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.60</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>108880</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>56091</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL METTENBRINK</PersonNm>
        <TitleTxt>ADVANCEMENT OFFICER</TitleTxt>
        <AverageHoursPerWeekRt>45.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.60</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>106592</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>55294</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KURT KOLM</PersonNm>
        <TitleTxt>CONTROLLER</TitleTxt>
        <AverageHoursPerWeekRt>45.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.60</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>117393</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>21663</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>1179332</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>765966</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>9</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>1</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>COMPAS GROUP USA INC CHARTWELLS FOODSERV</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO BOX 91337</AddressLine1Txt>
            <CityNm>CHICAGO</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60693</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>FOOD SERVICE</ServicesDesc>
        <CompensationAmt>3290430</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>ALL AMERICAN ROOFING &amp; SALES INC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>14809 FOX TRAIL</AddressLine1Txt>
            <CityNm>BOX ELDER</CityNm>
            <StateAbbreviationCd>SD</StateAbbreviationCd>
            <ZIPCd>57719</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>ROOFING AND CONSTRUCTION</ServicesDesc>
        <CompensationAmt>2297352</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>ARAMARK SERVICES INC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>2731 NETWORK PL</AddressLine1Txt>
            <CityNm>CHICAGO</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60693</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>FACILITY MANAGEMENT</ServicesDesc>
        <CompensationAmt>2129169</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>BECKENHAUER CONSTRUCTION INC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1901 RIVERSIDE BLVD</AddressLine1Txt>
            <CityNm>NORFOLK</CityNm>
            <StateAbbreviationCd>NE</StateAbbreviationCd>
            <ZIPCd>68701</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>CONSTRUCTION</ServicesDesc>
        <CompensationAmt>1650299</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>HANDS INC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1720 CUSHMAN DR</AddressLine1Txt>
            <CityNm>LINCOLN</CityNm>
            <StateAbbreviationCd>NE</StateAbbreviationCd>
            <ZIPCd>68512</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>PLUMBING &amp; CONSTRUCTION</ServicesDesc>
        <CompensationAmt>1057131</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>26</CntrctRcvdGreaterThan100KCnt>
      <FundraisingAmt>19539</FundraisingAmt>
      <RelatedOrganizationsAmt>895369</RelatedOrganizationsAmt>
      <GovernmentGrantsAmt>979612</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>10450875</AllOtherContributionsAmt>
      <NoncashContributionsAmt>1155887</NoncashContributionsAmt>
      <TotalContributionsAmt>12345395</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>TUITION</Desc>
        <BusinessCd>611710</BusinessCd>
        <TotalRevenueColumnAmt>53292105</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>53292105</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>AUXILIARY</Desc>
        <BusinessCd>611710</BusinessCd>
        <TotalRevenueColumnAmt>9300121</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>9300121</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>OTHER PROGRAM REVENUE</Desc>
        <BusinessCd>611710</BusinessCd>
        <TotalRevenueColumnAmt>1885122</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1885122</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>CATERING REVENUE</Desc>
        <BusinessCd>721000</BusinessCd>
        <TotalRevenueColumnAmt>109547</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>109547</UnrelatedBusinessRevenueAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>64586895</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>1536082</TotalRevenueColumnAmt>
        <ExclusionAmt>1536082</ExclusionAmt>
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      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>12007800</SecuritiesAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>12198417</SecuritiesAmt>
        <OtherAmt>382897</OtherAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>-190617</SecuritiesAmt>
        <OtherAmt>-382897</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-573514</TotalRevenueColumnAmt>
        <ExclusionAmt>-573514</ExclusionAmt>
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      <FundraisingGrossIncomeAmt>28722</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>19539</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>18387</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>10335</TotalRevenueColumnAmt>
        <ExclusionAmt>10335</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <OtherRevenueMiscGrp>
        <Desc>GAIN ON INSURANCE</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>1690449</TotalRevenueColumnAmt>
        <ExclusionAmt>1690449</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>1690449</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>79595642</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>64477348</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>109547</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>2663352</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>13760</TotalAmt>
        <ProgramServicesAmt>13760</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>32735543</TotalAmt>
        <ProgramServicesAmt>32735543</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>1459163</TotalAmt>
        <ProgramServicesAmt>656624</ProgramServicesAmt>
        <ManagementAndGeneralAmt>525298</ManagementAndGeneralAmt>
        <FundraisingAmt>277241</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>17097875</TotalAmt>
        <ProgramServicesAmt>13954499</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2123924</ManagementAndGeneralAmt>
        <FundraisingAmt>1019452</FundraisingAmt>
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      <PensionPlanContributionsGrp>
        <TotalAmt>1207633</TotalAmt>
        <ProgramServicesAmt>950416</ProgramServicesAmt>
        <ManagementAndGeneralAmt>170527</ManagementAndGeneralAmt>
        <FundraisingAmt>86690</FundraisingAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>2224557</TotalAmt>
        <ProgramServicesAmt>2114937</ProgramServicesAmt>
        <ManagementAndGeneralAmt>47732</ManagementAndGeneralAmt>
        <FundraisingAmt>61888</FundraisingAmt>
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      <PayrollTaxesGrp>
        <TotalAmt>838349</TotalAmt>
        <ProgramServicesAmt>654653</ProgramServicesAmt>
        <ManagementAndGeneralAmt>144207</ManagementAndGeneralAmt>
        <FundraisingAmt>39489</FundraisingAmt>
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      <FeesForServicesLegalGrp>
        <TotalAmt>3398</TotalAmt>
        <FundraisingAmt>3398</FundraisingAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesProfFundraising>
        <TotalAmt>48980</TotalAmt>
        <FundraisingAmt>48980</FundraisingAmt>
      </FeesForServicesProfFundraising>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>180528</TotalAmt>
        <ManagementAndGeneralAmt>180528</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>6651908</TotalAmt>
        <ProgramServicesAmt>6283853</ProgramServicesAmt>
        <ManagementAndGeneralAmt>306492</ManagementAndGeneralAmt>
        <FundraisingAmt>61563</FundraisingAmt>
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      <AdvertisingGrp>
        <TotalAmt>481867</TotalAmt>
        <ProgramServicesAmt>142579</ProgramServicesAmt>
        <ManagementAndGeneralAmt>331049</ManagementAndGeneralAmt>
        <FundraisingAmt>8239</FundraisingAmt>
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      <OfficeExpensesGrp>
        <TotalAmt>816929</TotalAmt>
        <ProgramServicesAmt>643965</ProgramServicesAmt>
        <ManagementAndGeneralAmt>-2381</ManagementAndGeneralAmt>
        <FundraisingAmt>175345</FundraisingAmt>
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      <InformationTechnologyGrp>
        <TotalAmt>1323056</TotalAmt>
        <ProgramServicesAmt>462188</ProgramServicesAmt>
        <ManagementAndGeneralAmt>843963</ManagementAndGeneralAmt>
        <FundraisingAmt>16905</FundraisingAmt>
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      <OccupancyGrp>
        <TotalAmt>1581636</TotalAmt>
        <ProgramServicesAmt>1578531</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1777</ManagementAndGeneralAmt>
        <FundraisingAmt>1328</FundraisingAmt>
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      <TravelGrp>
        <TotalAmt>1632975</TotalAmt>
        <ProgramServicesAmt>1499010</ProgramServicesAmt>
        <ManagementAndGeneralAmt>41589</ManagementAndGeneralAmt>
        <FundraisingAmt>92376</FundraisingAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>282495</TotalAmt>
        <ProgramServicesAmt>244430</ProgramServicesAmt>
        <ManagementAndGeneralAmt>19535</ManagementAndGeneralAmt>
        <FundraisingAmt>18530</FundraisingAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>479932</TotalAmt>
        <ProgramServicesAmt>296710</ProgramServicesAmt>
        <ManagementAndGeneralAmt>183222</ManagementAndGeneralAmt>
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      <DepreciationDepletionGrp>
        <TotalAmt>4774772</TotalAmt>
        <ProgramServicesAmt>3912202</ProgramServicesAmt>
        <ManagementAndGeneralAmt>839784</ManagementAndGeneralAmt>
        <FundraisingAmt>22786</FundraisingAmt>
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      <InsuranceGrp>
        <TotalAmt>920896</TotalAmt>
        <ProgramServicesAmt>24484</ProgramServicesAmt>
        <ManagementAndGeneralAmt>887838</ManagementAndGeneralAmt>
        <FundraisingAmt>8574</FundraisingAmt>
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      <OtherExpensesGrp>
        <Desc>EQUIPMENT</Desc>
        <TotalAmt>763333</TotalAmt>
        <ProgramServicesAmt>706715</ProgramServicesAmt>
        <ManagementAndGeneralAmt>55868</ManagementAndGeneralAmt>
        <FundraisingAmt>750</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DUES &amp; PERIODICALS</Desc>
        <TotalAmt>268831</TotalAmt>
        <ProgramServicesAmt>197658</ProgramServicesAmt>
        <ManagementAndGeneralAmt>57607</ManagementAndGeneralAmt>
        <FundraisingAmt>13566</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>HOSPITALITY</Desc>
        <TotalAmt>132634</TotalAmt>
        <ProgramServicesAmt>87817</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7669</ManagementAndGeneralAmt>
        <FundraisingAmt>37148</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS &amp; MAINTENANCE</Desc>
        <TotalAmt>115587</TotalAmt>
        <ProgramServicesAmt>82077</ProgramServicesAmt>
        <ManagementAndGeneralAmt>32576</ManagementAndGeneralAmt>
        <FundraisingAmt>934</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>194208</TotalAmt>
        <ProgramServicesAmt>-538894</ProgramServicesAmt>
        <ManagementAndGeneralAmt>714497</ManagementAndGeneralAmt>
        <FundraisingAmt>18605</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>76230845</TotalAmt>
        <ProgramServicesAmt>66703757</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7513301</ManagementAndGeneralAmt>
        <FundraisingAmt>2013787</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>735469</BOYAmt>
        <EOYAmt>1168626</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>1533</BOYAmt>
        <EOYAmt>10865</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>7865264</BOYAmt>
        <EOYAmt>6979096</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>678910</BOYAmt>
        <EOYAmt>607590</EOYAmt>
      </AccountsReceivableGrp>
      <ReceivablesFromOfficersEtcGrp>
        <BOYAmt>19674</BOYAmt>
        <EOYAmt>952</EOYAmt>
      </ReceivablesFromOfficersEtcGrp>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE UNIVERSITY HOLDS FUNDS FOR MULITPLE STUDENT ORGANIZATIONS IN CUSTODIAL ACCOUNTS.</ExplanationTxt>
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        <ExplanationTxt>OUR ENDOWMENT FUND CONSISTS OF SEVERAL DIFFERENT INTENDED DESIGNATIONS: 78.9% IS FOR SCHOLARSHIPS 12.8% IS FOR INSTITUTIONAL SUPPORT 6.9% IS FOR INSTRUCTIONAL/ACADEMIC SUPPORT 1.4% IS FOR STUDENT SERVICES</ExplanationTxt>
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        <ExplanationTxt>THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT CONCORDIA UNIVERSITY, NEBRASKA IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE UNIVERSITY ARE NOT SUBJECT TO FEDERAL INCOME TAXES EXCEPT TO THE EXTENT THEY DERIVE INCOME FROM CERTAIN ACTIVITIES NOT SUBSTANTIALLY RELATED TO THEIR TAX-EXEMPT PURPOSES (UNRELATED TRADE OR BUSINESS ACTIVITIES). THE UNIVERSITY IS ALSO EXEMPT FROM STATE INCOME TAXES.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>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, FEDERAL FAMILY EDUCATIONAL LOAN PROGRAMS AND HIGHER EDUCATION EMERGENCY RELIEF FUND.</ExplanationTxt>
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      <SubstantiationRequiredInd>1</SubstantiationRequiredInd>
      <CompensationCommitteeInd>X</CompensationCommitteeInd>
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>0</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>0</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>0</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>0</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>0</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>TIMOTHY PREUSS</PersonNm>
        <TitleTxt>PROVOST</TitleTxt>
        <BaseCompensationFilingOrgAmt>107051</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>12000</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>202110</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>321161</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DAVID KUMM</PersonNm>
        <TitleTxt>EVP, CFO</TitleTxt>
        <BaseCompensationFilingOrgAmt>175890</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>22480</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>103289</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>301659</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>BERNARD BULL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <BaseCompensationFilingOrgAmt>139148</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>26577</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>97049</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>262774</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DEREK ENGELBART</PersonNm>
        <TitleTxt>VP INSTITUTIONAL ADVANCEMENT</TitleTxt>
        <BaseCompensationFilingOrgAmt>171181</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>14082</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>42316</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>227579</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>KIM BOYCE</PersonNm>
        <TitleTxt>COO</TitleTxt>
        <BaseCompensationFilingOrgAmt>144121</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>41685</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>185806</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DAVID GENE BROOKS</PersonNm>
        <TitleTxt>VP STUDENT AFFAIRS</TitleTxt>
        <BaseCompensationFilingOrgAmt>109076</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>3600</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>67730</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>180406</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>KIRBY KAPPENBACK</PersonNm>
        <TitleTxt>AVP LEGAL AFFAIRS</TitleTxt>
        <BaseCompensationFilingOrgAmt>108880</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>23016</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>33075</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>164971</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MICHAEL METTENBRINK</PersonNm>
        <TitleTxt>ADVANCEMENT OFFICER</TitleTxt>
        <BaseCompensationFilingOrgAmt>106592</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>18718</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>36576</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>161886</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>TIMOTHY PREUSS AND BERNARD BULL - HOUSING ALLOWANCE - NOT REPORTABLE IN TAXABLE INCOME OF THE EMPLOYEE. SINCE THE INDIVIDUALS ARE MINISTERS, THE AMOUNT OF INCOME IS NOT INCLUDED ON THEIR W-2. TIMOTHY PREUSS, FOR IRS PURPOSES IS CONSIDERED SELF-EMPLOYED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="RetDoc1053100001">
      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>NEBRASKA EDUCATIONAL HEALTH AND SOCIAL SERVICE FINANCE AUTHORITY</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>521293953</BondIssuerEIN>
        <BondIssuedDt>2013-11-15</BondIssuedDt>
        <IssuePriceAmt>1689580</IssuePriceAmt>
        <PurposeDesc>LEASE OF EQUIPMENT</PurposeDesc>
        <DefeasedInd>0</DefeasedInd>
        <OnBehalfOfIssuerInd>0</OnBehalfOfIssuerInd>
        <PoolFinancingInd>0</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>NEBRASKA EDUCATIONAL HEALTH AND SOCIAL SERVICE FINANCE AUTHORITY</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>521293953</BondIssuerEIN>
        <BondIssuedDt>2015-01-22</BondIssuedDt>
        <IssuePriceAmt>20045000</IssuePriceAmt>
        <PurposeDesc>REFUND PRIOR ISSUE (05/30/07)</PurposeDesc>
        <DefeasedInd>0</DefeasedInd>
        <OnBehalfOfIssuerInd>0</OnBehalfOfIssuerInd>
        <PoolFinancingInd>0</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <RetiredAmt>1014539</RetiredAmt>
        <TotalProceedsAmt>1689663</TotalProceedsAmt>
        <CapitalExpendituresAmt>1689663</CapitalExpendituresAmt>
        <SubstantialCompletionYr>2015</SubstantialCompletionYr>
        <RefundingTaxExemptBondsInd>0</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>0</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>1</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>1</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <RetiredAmt>10785109</RetiredAmt>
        <TotalProceedsAmt>20045000</TotalProceedsAmt>
        <IssuanceCostsFromProceedsAmt>204272</IssuanceCostsFromProceedsAmt>
        <OtherSpentProceedsAmt>19840728</OtherSpentProceedsAmt>
        <SubstantialCompletionYr>2015</SubstantialCompletionYr>
        <RefundingTaxExemptBondsInd>0</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>1</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>1</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>1</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <OwningBondFinancedPropertyInd>0</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>0</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>0</MgmtContractBondFincdPropInd>
        <AnyResearchAgreementsInd>0</AnyResearchAgreementsInd>
        <PrivateBusUseByOthersPct>0.00000</PrivateBusUseByOthersPct>
        <PrivateBusConcerningUBIPct>0.00000</PrivateBusConcerningUBIPct>
        <TotalPrivateBusinessUsePct>0.00000</TotalPrivateBusinessUsePct>
        <BondIssMeetPrvtSecPymtTestInd>1</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>0</ChangeInUseBondFinancedPropInd>
        <ProcsNonqualifiedBondRemdtdInd>1</ProcsNonqualifiedBondRemdtdInd>
      </TaxExemptBondsPrivateBusUseGrp>
      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <OwningBondFinancedPropertyInd>0</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>0</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>0</MgmtContractBondFincdPropInd>
        <AnyResearchAgreementsInd>0</AnyResearchAgreementsInd>
        <PrivateBusUseByOthersPct>0.00000</PrivateBusUseByOthersPct>
        <PrivateBusConcerningUBIPct>0.00000</PrivateBusConcerningUBIPct>
        <TotalPrivateBusinessUsePct>0.00000</TotalPrivateBusinessUsePct>
        <BondIssMeetPrvtSecPymtTestInd>0</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>0</ChangeInUseBondFinancedPropInd>
        <ProcsNonqualifiedBondRemdtdInd>1</ProcsNonqualifiedBondRemdtdInd>
      </TaxExemptBondsPrivateBusUseGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiledInd>0</Form8038TFiledInd>
        <RebateNotDueYetInd>0</RebateNotDueYetInd>
        <ExceptionToRebateInd>0</ExceptionToRebateInd>
        <NoRebateDueInd>1</NoRebateDueInd>
        <VariableRateIssueInd>0</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>0</HedgeIdentifiedInBksAndRecInd>
        <GrossProceedsInvestedInGICInd>0</GrossProceedsInvestedInGICInd>
        <GrossProceedsInvestedInd>0</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>1</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <Form8038TFiledInd>0</Form8038TFiledInd>
        <RebateNotDueYetInd>0</RebateNotDueYetInd>
        <ExceptionToRebateInd>0</ExceptionToRebateInd>
        <NoRebateDueInd>1</NoRebateDueInd>
        <VariableRateIssueInd>0</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>0</HedgeIdentifiedInBksAndRecInd>
        <GrossProceedsInvestedInGICInd>0</GrossProceedsInvestedInGICInd>
        <GrossProceedsInvestedInd>0</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>0</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <ProceduresCorrectiveActionInd>1</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <ProceduresCorrectiveActionInd>0</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE K, PART II, LINE 3, BOND 1</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE K, PART IV, ARBITRAGE, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>NOTE REGARDING THE REBATE COMPUTATIONS. SINCE THE BOND PROCEEDS HAVE BEEN SPENT AND THE DEBT SERVICE FUND WAS OPERATED ON A BONA FIDE BASIS, NO FURTHER REBATE CALCULATIONS NECESSARY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleK>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>TIM PREUSS</PersonNm>
        <RelationshipWithOrgTxt>PROVOST</RelationshipWithOrgTxt>
        <LoanPurposeTxt>HOUSE INTEREST AND DEBT PAYMENTS</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>113281</OriginalPrincipalAmt>
        <BalanceDueAmt>952</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>1</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>952</TotalBalanceDueAmt>
      <GrntAsstBnftInterestedPrsnGrp>
        <CashGrantAmt>222856</CashGrantAmt>
        <TypeOfAssistanceTxt>TUITION WAIVER</TypeOfAssistanceTxt>
        <AssistancePurposeTxt>DEPENDENT TUITION WAIVER</AssistancePurposeTxt>
      </GrntAsstBnftInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>MEYER PARTNERS LLC</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>INDEPENDENT CONTRACTOR</RelationshipDescriptionTxt>
        <TransactionAmt>139331</TransactionAmt>
        <TransactionDesc>FUNDRAISING CONSULTING SERVICES</TransactionDesc>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE L, PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL TRANSACTIONS WITH INTERESTED PERSONS ARE AT ARM'S LENGTH. REGENT DENNIS MEYER IS A PARTNER IN MEYER PARTNERS, LLC.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <SecuritiesPubliclyTradedGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>30</ContributionCnt>
        <NoncashContributionsRptF990Amt>1122622</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>SALES PRICE</MethodOfDeterminingRevenuesTxt>
      </SecuritiesPubliclyTradedGrp>
      <FoodInventoryGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>4298</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>SALES PRICE</MethodOfDeterminingRevenuesTxt>
      </FoodInventoryGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>LIVESTOCK</Desc>
        <ContributionCnt>5</ContributionCnt>
        <NoncashContributionsRptF990Amt>24217</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>STEINWAY PIANO</Desc>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>4750</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <Form8283ReceivedCnt>1</Form8283ReceivedCnt>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>1</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>1</ThirdPartiesUsedInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, COLUMN (B):</FormAndLineReferenceDesc>
        <ExplanationTxt>COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 32B:</FormAndLineReferenceDesc>
        <ExplanationTxt>GIFTS OF GRAIN ARE DELIVERED TO GRAIN COOPERATIVES AND GIFTS OF LIVESTOCK ARE DELIVERED TO LIVESTOCK AUCTIONS WHERE THEY ARE SOLD AT MARKET VALUE. CONCORDIA UNIVERSITY RECEIVED 30 STOCK DONATIONS FROM 20 DONORS, 1 GIFTS OF GRAIN FROM 1 DONOR, 2 GIFTS OF LIVESTOCK FROM 1 DONOR, AND 1 GIFT OF STEINWAY (OTHER) FROM 1 DONOR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCE COMMITTEE HAS THE AUTHORITY TO APPROVE THE FORM 990 ON BEHALF OF THE FULL BOARD. THERE ARE NO OTHER COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. THE CHAIR OF THE BOARD SHALL APPOINT TO THE COMMITTEE AT LEAST THREE MEMBERS AND SHALL DESIGNATE ONE MEMBER AS THE CHAIR. A MINIMUM OF TWO MEMBERS AND THE CHAIR OF THE COMMITTEE SHALL BE MEMBERS OF THE BOARD. THE PRESIDENT AND CHIEF FINANCIAL OFFICER OF CUNE SHALL BE NON-VOTING MEMBERS OF THE COMMITTEE. THE BOARD MAY, AT ITS DISCRETION, REMOVE, ADD OR REPLACE A MEMBER OF THE COMMITTEE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>DENNIS MEYTER AND BONNIE MEYER ARE SPOUSES AND BOTH ARE PARTNERS OF MEYER PARTNERS, LLC WHICH PROVIDES DIRECT MARKETING SERVICES FOR CONCORDIA UNIVERSITY. STUART BARTROFF'S WIFE IS A DISTANT RELATIVE OF DICK HELMS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>FOUR BOARD MEMBERS ARE ELECTED BY THE LUTHERAN CHURCH-MISSOURI SYNOD IN CONVENTION, FOUR BOARD MEMBERS ARE ELECTED BY THE NE DISTRICT OF THE LUTHERAN CHURCH-MISSOURI SYNOD IN CONVENTION, ONE BOARD MEMBER IS APPOINTED BY THE PRESIDENT OF THE LUTHERAN CHURCH-MISSOURI SYNOD, AND THE PRESIDENT OF THE NE DISTRICT OF THE LUTHERAN CHURCH-MISSOURI SYNOD IS A BOARD MEMBER BY VIRTUE OF HOLDING THAT OFFICE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCE COMMITTEE OF THE BOARD OF REGENTS WILL REVIEW AND REPORT TO THE BOARD. ALL BOARD MEMBERS ARE GIVEN A LINK TO THE 990 ONLINE. SCHEDULE B IS NOT SHARED WITH THE ENTIRE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH BOARD MEMBER IS REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY YEARLY. THE CONFLICT OF INTEREST FORMS ARE SHARED WITH THE UNIVERSITY'S GENERAL COUNSEL FOR REVIEW AND DISCUSSED WITH THE FOUNDATION PRESIDENT AND CHAIR. THE EXECUTIVE COMMITTEE IS INFORMED WHEN THE REVIEW IS COMPLETED WITH ANY CONFLICTS NOTED. ANY MEMBER OR REGENT THAT HAS A PERCEIVED CONFLICT OF INTEREST OR POTENTIAL CONFLICT OF INTEREST IS ENCOURAGED NOT TO VOTE OR USE THEIR PERSONAL INFLUENCE ON THE MATTER, AND THEY SHOULD NOT BE COUNTED AS PART OF A QUORUM FOR THE MEETING. THE MINUTES OF THE MEETING SHOULD REFLECT THAT A DISCLOSURE WAS MADE, THE ABSTENTION FROM VOTING, AND THE QUORUM SITUATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>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 PERSONNELL COMMITTEE HAS DIRECT OVERSIGHT AND REQUESTS MARKET COMPARABILITY INFORMATION FOR THEIR REVIEW. THE LAST MARKET COMPARABILITY WAS COMPLETED FALL OF 2021, WITH A 5 YEAR TRAJECTORY. AT THE REQUEST OF THE PRESIDENT, IT CAN BE UPDATED BASED ON MORE CURRENT DATA WHEN AVAILABLE. CONCORDIA USES STATE OF NEBRASKA, CUPA_HR, GPAC, CUS AND CICN DATA. THIS PROCESS WAS LAST COMPLETED IN 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE UNIVERSITY MAKES GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN BENEFICIAL INTEREST 321,072.</ExplanationTxt>
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