2023-05-05T14:54:52-05:00 2022-06-30 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2021-07-01 470378777 CONCORDIA UNIVERSITY CONC 4026437380 800 NORTH COLUMBIA AVENUE SEWARD NE 68434 BERNARD BULL PRESIDENT 4026437380 2023-04-27 1 BERNARD BULL 999009999 SARAH HINTZ P00492291 3037795710 2023-04-26 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z CONCORDIA UNIVERSITY NEBRASKA BERNARD BULL 800 NORTH COLUMBIA AVENUE SEWARD NE 68434 77325206 0 1709 X WWW.CUNE.EDU X 1894 NE CONCORDIA UNIVERSITY NEBRASKA'S MISSION IS TO BE AN EXCELLENT ACADEMIC AND CHRIST-CENTERED COMMUNITY EQUIPPING MEN AND WOMEN FOR LIVES OF LEARNING, SERVICE AND LEADERSHIP IN THE CHURCH AND THE WORLD. WE PRIMARILY DO THIS BY PROVIDING VARIOUS UNDERGRADUATE, AND GRADUATE DEGREE PROGRAMS TO STUDENTS IN A CHRIST-CENTERED ENVIRONMENT. 18 15 1008 38 20463 0 17987610 16232525 63942266 54883894 715731 4404702 26637 7005 82672244 75528126 26672427 25381059 0 0 19724044 19902546 55000 76000 1805267 24016016 20259884 70467487 65619489 12204757 9908637 159765719 157300633 26996790 26015409 132768929 131285224 X CONCORDIA UNIVERSITY NEBRASKA'S MISSION IS TO BE AN EXCELLENT ACADEMIC AND CHRIST-CENTERED COMMUNITY EQUIPPING MEN AND WOMEN FOR LIVES OF LEARNING, SERVICE AND LEADERSHIP IN THE CHURCH AND THE WORLD. 1 0 53001117 25381059 47424149 HIGHER EDUCATION - CONCORDIA UNIVERSITY NEBRASKA PROVIDES A COMPLETE CHRISTIAN LIBERAL ARTS EDUCATION. THESE PROGRAM SERVICE EXPENSES ARE COSTS RELATED TO EDUCATING STUDENTS IN ALL UNIVERSITY PROGRAMS. 3,652 TOTAL STUDENT COUNT; 1,428 STUDENTS RECEIVED SCHOLARSHIPS FROM THE $25,373,149 SCHOLARSHIPS AWARDED; 6 ORGANIZATIONS RECEIVED GRANTS FOR A TOTAL OF $7,909 AWARDED. THESE TWO GRANT CATEGORIES COMBINED MAKE UP THE $25,381,058 TOTAL GRANTS AWARDED. 3770306 0 7439282 AUXILIARY SERVICES - THE COST FOR STUDENT ROOM AND BOARD. ON AVERAGE CONCORDIA UNIVERSITY HOUSED 761 STUDENTS AND 920 USED CONCORDIA'S CAMPUS DINING SERVICES FOR A PLAN THAT ALLOWED 80 MEALS PER SEMESTER TO 21 MEALS PER WEEK. MEAL PLANS ALSO INCLUDE DINING DOLLARS THAT MAY SPENT AT THE DINING HALL, 10:31 COFFEE SHOP OR AT THE DOG HOUSE GRILL. 56771423 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 0 1 1 0 1 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 1 1 1 1 1 1 1 0 0 0 1 1 1 0 0 1 4270 0 1 1008 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 18 15 0 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 KY MD ME MI NH OR SC X DAVID KUMM 4026437380 800 NORTH COLUMBIA AVENUE SEWARD NE 68434 TIM PREUSS PROVOST 55.00 0.00 X 83617 0 236383 DAVID KUMM EX VP, CFO, COO 55.00 0.60 X 145670 0 95343 KURTH BRASHEAR INST ADV/GENERAL COUNCEL 55.00 3.00 X 138726 0 59494 GARY MCDANIELS VP FOR ENROLLMENT, STUDENT SERVICES 55.00 0.00 X 2109 0 168725 BERNARD BULL PRESIDENT 65.00 3.00 X 60936 0 176719 D GENE BROOKS VP STUDENT AFFAIRS & ATHLETICS 55.00 0.00 X 94991 0 57010 RUSSELL SOMMERFELD INTERIM PRESIDENT 65.00 3.00 X 50175 0 81981 KRISTA BARNHOUSE REGENT 0.60 0.60 X 0 0 0 STUART BARTRUFF REGENT 0.60 0.60 X 0 0 0 BRAD BIRTELL REGENT 0.60 0.60 X 0 0 0 RYAN BURGER REGENT - SECRETARY 0.60 0.60 X X 0 0 0 CRAIG ERNSTMEYER REGENT 0.60 0.60 X 0 0 0 JOHN FRASER REGENT 0.60 0.60 X 0 0 0 EUGENE GIERKE REGENT 0.60 0.60 X 0 0 0 GAIL HAWKINS REGENT 0.60 0.60 X 0 0 0 DICK HELMS REGENT 0.60 0.60 X 0 0 0 TIMOTHY HU REGENT 0.60 0.60 X 0 0 0 RICHARD HUEBNER REGENT 0.60 0.60 X 0 0 0 JILL JOHNSON REGENT - VICE CHAIR 0.60 0.60 X X 0 0 0 DENNIS MEYER REGENT - CHAIR 0.60 0.60 X X 0 0 0 TRUDY MEYER REGENT 0.60 0.60 X 0 0 0 TIMOTHY MOLL REGENT 0.60 0.60 X 0 0 0 RICHARD SNOW REGENT 0.60 0.60 X 0 0 0 ERIK VIESELMEYER REGENT 0.60 0.60 X 0 0 0 JAMES DAVID WOELMER REGENT 0.60 0.60 X 0 0 0 576224 0 875655 2 0 1 0 HAMPTON ENTERPRISES 3400 PLANTATION DR STE 110 LINCOLN NE 68516 CONSTRUCTION 7691021 COMPAS GRP USA INC CHARTWELLS FOODSERVI PO BOX 91337 CHICAGO IL 60693 FOOD SERVICE 2565876 ARAMARK SERVICES INC 2731 NETWORK PL CHICAGO IL 60693 FACILITY MANAGEMENT 1750092 WILEY EDUCATIONAL SERVICES 1415 W 22ND ST STE 800 OAK BROOK IL 60523 CONSULTING 964064 SINCLAIR HILLE & ASOOCIATES INC 700 Q ST LINCOLN NE 68508 ARCHITECTURE 533756 22 23250 724923 3693956 11790396 1471893 16232525 TUITION 611710 45684147 45684147 AUXILIARY 611710 7439282 7439282 OTHER PROGRAM REVENUE 611710 1740002 1740002 CATERING SERVICES 721000 20463 20463 54883894 4533941 4533941 1633893 10468 1638029 135571 -4136 -125103 -129239 -129239 30485 23250 23480 7005 7005 75528126 54863431 20463 4411707 X 7909 7909 25373150 25373150 1227150 549172 443597 234381 14165020 11580469 1751975 832576 984781 769991 145361 69429 2809608 2340203 360787 108618 715987 546344 129055 40588 76000 76000 225309 225309 7083425 6683004 367502 32919 598368 190648 381640 26080 949249 710206 19998 219045 994738 326022 668716 1192882 1188645 2014 2223 1124028 1025261 27582 71185 216256 195182 7697 13377 515140 411821 103319 3751829 3055244 667930 28655 702115 21184 670390 10541 EQUIPMENT 546582 534814 11768 DUES & PERIODICALS 262164 191137 60689 10338 HOSPITALITY 142205 98257 16136 27812 REPAIRS & MAINTENANCE 108928 60362 47066 1500 1846666 912398 934268 65619489 56771423 7042799 1805267 1475713 1062150 3610884 334641 14435339 11889061 1037948 839407 75838 57117 10459 0 793221 492510 149812653 57361405 84938659 92451248 38712737 44098161 7645688 0 521456 346885 6507777 5729453 159765719 157300633 2475230 2907542 2801831 1733263 14960181 13791259 126745 129104 3953190 3457689 2679613 3996552 26996790 26015409 X 63918855 62981901 68850074 68303323 132768929 131285224 159765719 157300633 X 9908637 -10521263 -871079 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 46850 X X 1 0 1 X 67964547 7069630 -8714460 2435325 18618 63865774 51375083 6010383 12995624 2388714 27829 67964547 54034480 1773911 -2091552 2341756 51375083 51938466 2278529 1721016 1903531 54034480 51086658 2043440 2826181 3562711 455102 51938466 0.09141 0.03881 0.86978 1 1 1 742512 742512 110413889 38384936 72028953 15614829 11249437 4365392 23041423 7727032 15314391 92451248 DEPOSITS PAYABLE 238084 REFUNDABLE ADVANCES FEDERAL PERKINS 403290 DUE TO FOUNDATION 3082113 ASSET RETIREMENT OBLIGATION 273065 3996552 X 38566384 -10521263 7898 -26220748 -36734113 75300497 227629 227629 75528126 40050089 7898 -25349669 -25341771 65391860 227629 227629 65619489 PART III, LINE 4: CONCORDIA OWNS THE BARTELS MUSEUM WHICH HAS MORE THAN 75 DISPLAYS OF MINERALS, AGATE, FOSSILS, AND STONES. IN 1983, A DONOR GIFTED A LARGE PORTION OF THEIR COLLECTION TO CONCORDIA, WHERE IT COULD BE ENJOYED BY STUDENTS AND VISITORS. CONCORDIA MAKES THIS AVAILABLE FOR PUBLIC DISPLAY WHICH IS EDUCATIONAL FOR CONCORDIA STUDENTS AND THE PUBLIC. THE BARTELS MUSEUM IS OPEN TO THE PUBLIC AT NO CHARGE. CONCORDIA ALSO OWNS AND OPERATES THE MARXHAUSEN GALLERY WHICH HOUSES PERMANENT ART COLLECTIONS AND IS USED AS AN EXHIBITION LOCATION FOR STUDENTS TO SHARE THEIR SENIOR THESIS EXHIBITIONS AMONG OTHER EXHIBITIONS. THE GALLERY IS OPEN TO THE PUBLIC AT NO CHARGE. ART WORK IS ALSO ON DISPLAY AT JONES NATIONAL BANK IN SEWARD, NE. PART IV, LINE 2B: THE UNIVERSITY HOLDS FUNDS FOR MULITPLE STUDENT ORGANIZATIONS IN CUSTODIAL ACCOUNTS. PART V, LINE 4: OUR ENDOWMENT FUND CONSISTS OF SEVERAL DIFFERENT INTENDED DESIGNATIONS: 80.4% IS FOR SCHOLARSHIPS 11.1% IS FOR INSTITUTIONAL SUPPORT 7.6% IS FOR INSTRUCTIONAL/ACADEMIC SUPPORT 0.9% IS FOR STUDENT SERVICES PART X, LINE 2: 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. THE UNIVERSITY FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE UNIVERSITY FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2022 AND 2021. THE UNIVERSITY'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIPS -25,373,149. FUNDRAISING EXPENSES 23,480. CHANGE IN BENEFICIAL INTEREST -871,079. PART XII, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIPS -25,373,149. FUNDRAISING EXPENSES 23,480. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 CONCORDIA UNIVERSITY POLICY OF RACIAL NONDISCRIMINATION IS PUBLISHED IN "LUTHERAN WITNESS", "REPORTER", LOCAL NEWSPAPER AND THE ADMISSION OFFICE LITERATURE. THE ADMISSION OFFICE LITERATURE IS MADE AVAILABLE TO PROSPECTIVE STUDENTS. SCHEDULE E, PART I, LINE 6 FINANCIAL AID ASSISTANCE IS RECEIVED FROM THE FOLLOWING PROGRAMS: FEDERAL PELL GRANT, FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAM, FEDERAL TEACH GRANT, FEDERAL WORK STUDY, FEDERAL DIRECT STUDENT LOANS, FEDERAL PERKINS LOAN, FEDERAL FAMILY EDUCATIONAL LOAN PROGRAMS AND HIGHER EDUCATION EMERGENCY RELIEF FUND. CENTRAL AMERICA & CARIBBEAN 0 0 PROGRAM SERVICES STUDY TOUR TO GUATEMALA 4641 EAST ASIA & THE PACIFIC 0 0 PROGRAM SERVICES STUDY ABROAD STUDENT 12500 SOUTH AMERICA 0 0 PROGRAM SERVICES STUDY TOUR TO ECUADOR AND STUDY ABROAD STUDENT 14076 0 0 0 0 0 0 31217 0 31217 0 0 0 0 0 0 PART III ACCOUNTING METHOD: X X X X X X 1 MEYER PARTNERS LLC 8725 W HIGGINS RD SUITE 530 CHICAGO IL 60631 CONSULTANT ON DIRECT MAIL PROGRAMS 0 461041 60000 401041 GONSER GERBER LLP 1776 LEGACY CIR STE 100 NAPERVILLE IL 60563 FUNDRAISING CONSULTANT 0 0 16000 0 461041 76000 401041 CO MI NV NH OR SC WA WY BULLDOG GOLF CLASSIC 53735 23250 30485 3140 1152 6471 5500 0 7217 53735 23250 30485 3140 1152 6471 5500 7217 23480 7005 1 SCHOLARSHIPS 1428 25373150 0 N/A N/A PART I, LINE 2: FINANCIAL AID MONITORS ALL THE SCHOLARSHIPS THAT ARE AWARDED TO THE STUDENTS TO MAKE SURE THEY FALL WITHIN THE REQUIRED GUIDELINES. GRANTS TO DOMESTIC ORGANIZATIONS ARE LIMITED AND GENERALLY DE-MINIMIS. GRANTS OF MORE THEN $5,000 ARE DOCUMENTED WITH THE RECIPIENT DOMESTIC ORGANIZATION AND THEIR PROPER USE CONFIRMED. X 1 1 X X 0 0 0 0 0 0 0 0 0 TIM PREUSS PROVOST 83617 0 0 0 0 0 115012 0 121371 0 320000 0 0 0 DAVID KUMM EX VP, CFO, COO 145670 0 0 0 0 0 76875 0 18468 0 241013 0 0 0 KURTH BRASHEAR INST ADV/GENERAL COUNCEL 138726 0 0 0 0 0 29356 0 30138 0 198220 0 0 0 GARY MCDANIELS VP FOR ENROLLMENT, STUDENT SERVICES 2109 0 0 0 0 0 63422 0 105303 0 170834 0 0 0 BERNARD BULL PRESIDENT 60936 0 0 0 0 0 160523 0 16196 0 237655 0 0 0 D GENE BROOKS VP STUDENT AFFAIRS & ATHLETICS 94991 0 0 0 0 0 36640 0 20370 0 152001 0 0 0 PART I, LINE 1A TIMOTHY PREUSS, GARY MCDANIEL, 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. A NEBRASKA EDUCATIONAL HEALTH AND SOCIAL SERVICE FINANCE AUTHORITY 521293953 2013-11-15 1689580 LEASE OF EQUIPMENT 0 0 0 B NEBRASKA EDUCATIONAL HEALTH AND SOCIAL SERVICE FINANCE AUTHORITY 521293953 2015-01-22 20045000 REFUND PRIOR ISSUE (05/30/07) 0 0 0 A 643001 1689663 1689663 2015 0 0 1 1 B 7204487 20058400 204272 19854128 2015 0 1 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 1 0 1 B 0 0 0 0 0.02000 0.02000 0.04000 1 0 1 A 0 0 0 1 0 0 0 0 0 B 0 0 0 1 0 0 0 0 0 A 1 B 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: NEBRASKA EDUCATIONAL HEALTH AND SOCIAL SERVICE FINANCE AUTHORI DATE THE REBATE COMPUTATION WAS PERFORMED: 10/01/2015 ISSUER NAME: NEBRASKA EDUCATIONAL HEALTH AND SOCIAL SERVICE FINANCE AUTHORI DATE THE REBATE COMPUTATION WAS PERFORMED: 07/15/2021 SCHEDULE K, PART II, LINE 3, BOND 1 THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS. SCHEDULE K, PART IV, ARBITRAGE, LINE 2C: 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. TIM PREUS PROVOST HOUSE INTEREST AND DEBT PAYMENTS X 113281 57117 0 1 1 57117 55048 TUITION WAIVER DEPENDENT TUITION WAIVER MEYER PARTNERS LLC INDEPENDENT CONTRACTOR 165875 FUNDRAISING CONSULTING SERVICES 0 JESSICA BRASHEAR SPOUSE OF OFFICER 19074 EMPLOYEE SALARY PAYMENT 0 LYNNE KUMM SPOUSE OF OFFICER 21331 EMPLOYEE SALARY PAYMENT 0 ZACH MOLL CHILD OF REGENT 29965 EMPLOYEE SALARY PAYMENT 0 CAROL MCDANIEL SPOUSE OF OFFICER 3149 EMPLOYEE SALARY PAYMENT 0 SCHEDULE L, PART IV ALL TRANSACTIONS WITH INTERESTED PERSONS ARE AT ARM'S LENGTH. REGENT DENNIS MEYER IS A PARTNER IN MEYER PARTNERS, LLC. X 77 16321 MARKET VALUE X 21 1429730 AVG OF HIGH AND LOW X ORGAN & ATTACHMENTS 1 10000 MARKET VALUE X GRAIN 2 6690 MARKET VALUE X LIVESTOCK 1 5233 MARKET VALUE X SHOTGUN 1 2649 MARKET VALUE X MEALS 2 905 MARKET VALUE X DECORATIONS 1 365 MARKET VALUE 2 0 1 1 PART I, COLUMN (B): COLUMN (B) REPRESENTS NUMBER OF CONTRIBUTORS. PART I, LINE 32B: 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 21 STOCK DONATIONS FROM 14 DONORS, 1 GIFT OF LIVESTOCK FROM 1 DONOR, AND 2 GIFTS OF GRAIN FROM 2 DONORS. 77 PIECES OF ART WERE GIVEN TO THE UNIVERSITY TO BENEFIT THE PLUM CREEK FESTIVAL ONLINE AUCTION, HOWEVER, THIS EVENT WAS NOT HELD IN FY22 AND CURRENT YEAR DONATIONS ARE BEING HELD IN STORAGE. FORM 990, PART III, LINE 2 PARTNERSHIP WITH LU'AN - A CHINESE SCHOOL. CHINESE STUDENTS WILL RECEIVE THE EQUIVALENT OF AN ASSOCIATES DEGREE FROM OUR PARTNER SCHOOL IN LU'AN IN 3 YEARS. THEN THEY WILL THEN TRANSFER TO CONCORDIA UNIVERSITY, AND COME TO THE U.S. TO COMPLETE THEIR BACHELOR'S DEGREE HERE IN 2 YEARS. FORM 990, PART VI, SECTION A, LINE 1A 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 (3) MEMBERS AND SHALL DESIGNATE ONE MEMBER AS THE CHAIR. A MINIMUM OF TWO (2) MEMBERS AND THE CHAIR OF THE COMMITTEE SHALL BE MEMBERS OF THE BOARD. THE PRESIDENT AND CHIEF FINANCIAL OFFICER OF CUNE AND CHAIR OF THE INVESTMENT COMMITTEE SHALL BE NON-VOTING MEMBERS OF THE COMMITTEE. THE BOARD MAY, AT ITS DISCRETION, REMOVE, ADD OR REPLACE A MEMBER OF THE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7A 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. FORM 990, PART VI, SECTION A, LINE 7B AS A POSTSECONDARY EDUCATION INSTITUTION OF THE LUTHERAN CHURCH-MISSOURI SYNOD, THE CONCORDIA UNIVERSITY SYSTEMS BOARD OF HIGHER EDUCATION MAY HAVE FINAL APPROVAL OVER SOME DECISIONS. FORM 990, PART VI, SECTION B, LINE 11B 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. FORM 990, PART VI, SECTION B, LINE 12C 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. FORM 990, PART VI, SECTION B, LINE 15 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 2021. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY MAKES GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTED GRADUATE SERVICES: PROGRAM SERVICE EXPENSES 1,611,189. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,611,189. ATHLETIC OFFICIALS: PROGRAM SERVICE EXPENSES 70,446. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,446. FOOD SERVICES: PROGRAM SERVICE EXPENSES 2,468,860. MANAGEMENT AND GENERAL EXPENSES 13,650. FUNDRAISING EXPENSES 11,224. TOTAL EXPENSES 2,493,734. OTHER: PROGRAM SERVICE EXPENSES 2,143,803. MANAGEMENT AND GENERAL EXPENSES 353,852. FUNDRAISING EXPENSES 21,695. TOTAL EXPENSES 2,519,350. RNL: PROGRAM SERVICE EXPENSES 379,725. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 379,725. : PROGRAM SERVICE EXPENSES 8,981. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,981. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST -871,079. CONCORDIA FOUNDATION NEBRASKA 800 N COLUMBIA AVE SEWARD NE 68434 476034005 PROMOTE THE UNIVERSITY THROUGH SOLICIATION OF FUNDS NE 501(C)(3) LINE 12A, I CONCORDIA UNIVERSITY NEBRASKA 1 LUTHERAN CHURCH - MISSOURI SYNOD 1333 S KIRKWOOD ROAD ST LOUIS MO 63122 430658188 CHURCH MO 501(C)(3) LINE 1 0 POOLED TRUST (3) 1333 SOUTH KIRKWOOD ROAD ST LOUIS MO 63122 POOLED TRUST MO N/A T 0 STRAIGHT UNITRUST (59) 1333 SOUTH KIRKWOOD ROAD ST LOUIS MO 63122 STRAIGHT TRUST MO N/A T 0 ANNUITY TRUST (8) 1333 SOUTH KIRKWOOD ROAD ST LOUIS MO 63122 ANNUITY TRUST MO N/A T 0 CHARITABLE REMAINDER UNITRUST (1) 104 SOUTH 5TH STREET SEWARD NE 68434 CHARITABLE TRUST NE N/A T 0 SIMPLE TRUST (1) 1333 SOUTH KIRKWOOD ROAD ST LOUIS MO 63122 SIMPLE TRUST MO N/A T 0 0 0 1 0 1 0 0 0 0 1 0 1 0 1 1 0 1 0 0 CONCORDIA FOUNDATION NEBRASKA C 724923 COST CONCORDIA FOUNDATION NEBRASKA E 3082113 COST