GUSTAVUS ADOLPHUS COLLEGE: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: GUSTAVUS ADOLPHUS COLLEGE (EIN 41-0695524)
Tax period: 2012-06-01 to 2013-05-31
Filed: 2014-04-10
IRS object ID: 201411009349300521
Schema version: 2012v2.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-04-10T10:46:20-07:00	Timestamp
Tax Period End Date	2013-05-31	TaxPeriodEndDate
Return Type	990	ReturnType
Tax Period Begin Date	2012-06-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	410695524	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	GUSTAVUS ADOLPHUS COLLEGE	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	GUST	NameControl
Phone	5079338000	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	800 West College Avenue	AddressLine1
City	Saint Peter	City
State	MN	State
ZIP Code	56082	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Kenneth C Westphal	Name
Title	VP for Finance and Treasurer	Title
Phone	5079337500	Phone
Date Signed	2014-04-11	DateSigned

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Kenneth C Westphal	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	800 West College Avenue	AddressLine1
City	Saint Peter	City
State	MN	State
ZIP Code	56082	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	198593550	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.gustavus.edu	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1862	YearFormation
State Legal Domicile	MN	StateLegalDomicile
Activity Or Mission Description	Gustavus Adolphus College prepares its students for fulfilling lives of leadership and service and is committed to the core values of excellence, community, justice, service, and faith. It is especially known for strong science, writing, music, athletics, and study abroad programs. The College hosts a chapter of Phi Beta Kappa and is internationally recognized for its annual Nobel Conference sanctioned by The Nobel Foundation in Stockholm, Sweden. The students, faculty, administration, staff and Board of Directors believe in a strong, open community where all citizens play a vital role. Gustavus has consistently produced graduates who lead lives of uncommon purpose and passion, and demonstrate that they make their lives count.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	32	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	26	NbrIndependentVotingMembers
Total Nbr Employees	3342	TotalNbrEmployees
Total Nbr Volunteers	930	TotalNbrVolunteers
Total Gross UBI	1268161	TotalGrossUBI
Net Unrelated Business Txbl Income	-7263	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	18406955	ContributionsGrantsPriorYear
Contributions Grants Current Year	12026431	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	112583382	ProgramServiceRevenuePriorYear
Program Service Revenue CY	117873626	ProgramServiceRevenueCY
Investment Income Prior Year	3291307	InvestmentIncomePriorYear
Investment Income Current Year	5106887	InvestmentIncomeCurrentYear
Other Revenue Prior Year	-9816	OtherRevenuePriorYear
Other Revenue Current Year	-6404	OtherRevenueCurrentYear
Total Revenue Prior Year	134271828	TotalRevenuePriorYear
Total Revenue Current Year	135000540	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	42240318	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	46704535	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	49853864	SalariesEtcPriorYear
Salaries Etc Current Year	48849886	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	144952	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	197573	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	3150804	TotalFundrsngExpCurrentYear
Other Expense Prior Year	33001916	OtherExpensePriorYear
Other Expenses Current Year	32363523	OtherExpensesCurrentYear
Total Expenses Prior Year	125241050	TotalExpensesPriorYear
Total Expenses Current Year	128115517	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	9030778	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	6885023	RevenuesLessExpensesCY
Total Assets BOY	302411106	TotalAssetsBOY
Total Assets EOY	323253723	TotalAssetsEOY
Total Liabilities BOY	89654768	TotalLiabilitiesBOY
Total Liabilities EOY	89235670	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	212756338	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	234018053	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	Gustavus Adolphus College is a church-related, residential liberal arts college firmly rooted in its Swedish and Lutheran heritage. The College offers students of high aspiration and promise a liberal arts education of recognized excellence provided by faculty who embody the highest standards of teaching and scholarship. The College aspires to be a community of persons from diverse backgrounds who respect and affirm the dignity of all people. It is a community where a mature understanding of the Christian faith and lives of service are nurtured and students are encouraged to work toward a just and peaceful world. The purpose of a Gustavus education is to help students attain their full potential as persons, to develop in them a capacity and passion for lifelong learning, and to prepare them for fulfilling lives of leadership and service in society.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	86856041	Expense
Grants	46704535	Grants
Revenue	95769659	Revenue
Description	Instruction and Academic Support: Gustavus offers 72 majors in 24 academic departments and 3 interdisciplinary programs, with a student-faculty ratio of 11:1. Total FTE enrollment for academic year 2012-2013 was 2,503, with 545 students graduating in May 2013.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	14893460	Expense
Grants	0	Grants
Revenue	0	Revenue
Description	Student Services: Gustavus sponsors 25 varsity athletics teams and more than 39 intramural club sports, along with more than 100 student organizations. Approximately 99% of students are involved in at least one extracurricular activity. Other student services include admission, Center for Servant Leadership, Office of the Chaplains, diversity center, financial aid assistance, health services, registrar, student activities and residential life programs.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	14772053	Expense
Grants	0	Grants
Revenue	22103967	Revenue
Description	Auxiliary Services: As a residential college, Gustavus is committed to residence hall living as a vital complement to its academic program. Approximately 82% of students live in College-owned residences and eat in the College's Dining Service. During Fall 2012, 2030 students lived in College-owned residences. The College bookstore provides textbooks and other educational supplies for students. Other items for sale include: clothing, books and miscellaneous novelty items.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	3888410	Expense
Grants	0	Grants
Revenue	0	Revenue
Description	4d: Gustavus offers a number of activities that enhance the curricular program, including various public service events and miscellaneous services provided to students.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	3888410	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	0	TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev	0	TotalOfOtherProgramServiceRev
Total Program Service Expense	120409964	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	1	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	1	CollectionsOfArt
Credit Counseling	1	CreditCounseling
Term Or Permanent Endowments	1	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	1	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	1	School
Foreign Office	0	ForeignOffice
Foreign Activities	1	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	1	ProfessionalFundraising
Fundraising Activities	1	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	1	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	1	TaxExemptBonds
Invest Tax Exempt Bonds	0	InvestTaxExemptBonds
Escrow Account	0	EscrowAccount
On Behalf Of Issuer	0	OnBehalfOfIssuer
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	1	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	1	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	1	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	1	DeductibleNonCashContributions
Deductible Contributions Of Art	1	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	1	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	3994	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	3342	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	1	UnrelatedBusinessIncome
Form990-T Filed	1	Form990-TFiled
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	1	QuidProQuoContributions
Quid Pro Quo Disclosure	1	QuidProQuoDisclosure
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	32	NbrVotingGoverningBodyMembers
Number Independent Voting Members	26	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	1	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	0	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MN	StatesWhereCopyOfReturnIsFiled
Own Website	X	OwnWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Kenneth C Westphal	NamePerson
Telephone Number	5079338000	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	800 West College Avenue	AddressLine1
City	Saint Peter	City
State	MN	State
ZIP Code	56082	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (39 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Highest Compensated EmployeeHighestCompensatedEmployee
Jon V Anderson
Director	2	X	0	0	0
Scott P Anderson
Director	2	X	0	0	0
Thomas M Annesley
Director/Vice Chair	2	X	0	0	0
Albert T Annexstad
Director	2	X	0	0	0
Tracy L Bahl
Director	2	X	0	0	0
Warren L Beck
Director	2	X	0	0	0
Rebecca M Bergman
Director	2	X	0	0	0
Mark E Bernhardson
Director/Chair	2	X	0	0	0
Ake Bonnier
Director	2	X	0	0	0
Gordon A Braatz
Director	2	X	0	0	0
Daniel G Currell
Director	2	X	0	0	0
Ardena L Flippin
Director	2	X	0	0	0
Brian D Fragodt
Director	2	X	0	0	0
James H Gale
Director	2	X	0	0	0
Marcus M Gustafson
Director	2	X	0	0	0
John O Hallberg
Director	2	X	0	0	0
Jeffrey D Heggedahl
Director	2	X	0	0	0
Susanne B Heim
Director	2	X	0	0	0
Alfred A Henderson
Director	2	X	0	0	0
George G Hicks
Director/Vice Chair	2	X	0	0	0
John D Hogenson
Director	2	X	0	0	0
Linda B Keefe
Director/Vice Chair	2	X	0	0	0
Talmadge E King Jr
Director	2	X	0	0	0
Paul R Koch
Director	2	X	0	0	0
Daniel A Kolander
Director	2	X	0	0	0
Jan M Michaletz
Director	2	X	0	0	0
Wayne B Peterson
Director	2	X	0	0	0
Dan S Poffenberger
Director	2	X	0	0	0
Beth S Schnell
Director	2	X	0	0	0
Lori E Swenson
Director	2	X	0	0	0
Ronald C White
Director	2	X	0	0	0
John R Ohle
President	50	X	332908	0	183168	X
Mark J Braun
Provost and Dean of the College	50		177576	0	65502	X
Kenneth C Westphal
Vice President for Finance and Treasurer	50		168282	0	21940	X
Bruce N Aarsvold
Director of Gustavus Technology Services	50		108322	0	45552		X
Elizabeth R Baer
Faculty	50		105201	0	29841		X
Thomas M Crady
Vice President for Enrollment Management	50		140761	0	73727		X
JoNes R VanHecke
Vice President for Student Life & Dean of Students	50		128851	0	18955		X
Thomas W Young
Vice President for Institutional Advancement	50		143459	0	39728		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	1305360	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	478413	TotalOtherCompensation
Number Individuals GT100 K	10	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
Hastings and Chivetta Architects
622 Emerson Rd	Creve Coeur	MO	63141	Architectural Services	849933
Royall and Company
1920 East Parham Road	Richmond	VA	23228	Direct Marketing	546291
Barton Denmarsh Esteban Inc
100 1st Avenue	Pittsburgh	PA	15222	Marketing Consultant	398342
Kraus-Anderson Companies
525 South 8th Street	Minneapolis	MN	55404	General Contractor	279474
KUE Contractors Inc
130 Central Avenue South	Watkins	MN	55389	Contractor	239616

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	9	NumberOfContractorsGT100K
Federated Campaigns	0	FederatedCampaigns
Membership Dues	0	MembershipDues
Fundraising Events	88725	FundraisingEvents
Related Organizations	0	RelatedOrganizations
Government Grants	1448925	GovernmentGrants
All Other Contributions	10488781	AllOtherContributions
Noncash Contributions	1016746	NoncashContributions
Total Contributions	12026431	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Unrelated Business RevenueUnrelatedBusinessRevenue	ExclusionExclusionAmount
Tuition and Fees	611310	93387914	93387914	0	$0
Residence Halls	721000	12094941	11935942	158999	$0
Dining Service	722210	7167633	6227109	940524	$0
Book Mark	451211	2142601	2142601	0	$0
Athletic Facilities	713940	474308	432343	41965	$0

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2606229	TotalRevenueColumn
Related Or Exempt Function Income	2479556	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	126673	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Total Program Service Revenue	117873626	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1787665	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$1,787,665	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	77390	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$77,390	ExclusionAmount

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	0	Real
Personal	0	Personal

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	0	Real
Personal	0	Personal

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	0	Real
Personal	0	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	66774650	Securities
Other	0	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	63532818	Securities
Other	0	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	3241832	Securities
Other	0	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	3241832	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$3,241,832	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	53788	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	88725	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	60192	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	-6404	TotalRevenueColumn
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	-$6,404	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	0	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	135000540	TotalRevenueColumn
Related Or Exempt Function Income	116605465	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	1268161	UnrelatedBusinessRevenue
Exclusion	$5,100,483	ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	46704535	Total
Program Services	46704535	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	1479252	Total
Program Services	658728	ProgramServices
Management And General	637499	ManagementAndGeneral
Fundraising	183025	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	195061	Total
Program Services	75100	ProgramServices
Management And General	24000	ManagementAndGeneral
Fundraising	95961	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	35581655	Total
Program Services	33005510	ProgramServices
Management And General	1237135	ManagementAndGeneral
Fundraising	1339010	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	2253033	Total
Program Services	2029390	ProgramServices
Management And General	134336	ManagementAndGeneral
Fundraising	89307	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	6950128	Total
Program Services	6317254	ProgramServices
Management And General	307410	ManagementAndGeneral
Fundraising	325464	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	2390757	Total
Program Services	2198266	ProgramServices
Management And General	86345	ManagementAndGeneral
Fundraising	106146	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	93352	Total
Management And General	83969	ManagementAndGeneral
Fundraising	9383	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	63638	Total
Management And General	63638	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	86098	Total
Management And General	86098	ManagementAndGeneral

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	197573	Total
Fundraising	197573	Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	110562	Total
Management And General	110562	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	1061121	Total
Program Services	947145	ProgramServices
Management And General	52047	ManagementAndGeneral
Fundraising	61929	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	548727	Total
Program Services	548727	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	854816	Total
Program Services	263501	ProgramServices
Management And General	305606	ManagementAndGeneral
Fundraising	285709	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	653328	Total
Program Services	650971	ProgramServices
Management And General	1159	ManagementAndGeneral
Fundraising	1198	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	4763510	Total
Program Services	4553342	ProgramServices
Management And General	175140	ManagementAndGeneral
Fundraising	35028	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	1464284	Total
Program Services	1208563	ProgramServices
Management And General	107478	ManagementAndGeneral
Fundraising	148243	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	162415	Total
Program Services	150579	ProgramServices
Management And General	4603	ManagementAndGeneral
Fundraising	7233	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	1868755	Total
Program Services	1843998	ProgramServices
Management And General	24757	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	6851005	Total
Program Services	6548736	ProgramServices
Management And General	251891	ManagementAndGeneral
Fundraising	50378	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	684577	Total
Program Services	654373	ProgramServices
Management And General	25170	ManagementAndGeneral
Fundraising	5034	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Dining Service Expenses	3223859	3223859
Study Away Expenses	2514459	2514459
Book Mark Expenses	1482133	1482133
Academic Expenses	1423885	1423885

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	4452999	Total
Program Services	3406910	ProgramServices
Management And General	835906	ManagementAndGeneral
Fundraising	210183	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	128115517	Total
Program Services	120409964	ProgramServices
Management And General	4554749	ManagementAndGeneral
Fundraising	3150804	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	78402	BOY
EOY	136816	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	22484745	BOY
EOY	29393408	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	10610100	BOY
EOY	13387266	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	413821	BOY
EOY	546237	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	0	BOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
BOY	0	BOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	116022	BOY
EOY	114202	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	423000	BOY
EOY	505544	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	1372064	BOY
EOY	1479188	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	217287688	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	93076824	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	126604383	BOY
EOY	124210864	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	91449194	BOY
EOY	95924628	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	44449917	BOY
EOY	52088235	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	3054274	BOY
EOY	2858449	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1355184	BOY
EOY	2608886	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	302411106	BOY
EOY	323253723	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	15939976	BOY
EOY	16438093	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	0	BOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	2341911	BOY
EOY	2433352	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	55791969	BOY
EOY	54753299	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	2162890	BOY
EOY	2752385	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	0	BOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	0	BOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	0	BOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	13418022	BOY
EOY	12858541	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	89654768	BOY
EOY	89235670	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	52250518	BOY
EOY	59023949	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	70140343	BOY
EOY	79429862	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	90365477	BOY
EOY	95564242	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	212756338	BOY
EOY	234018053	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	302411106	BOY
EOY	323253723	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	6885023	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	11607149	ReconciliationUnrealizedInvest
Reconcilation Donated Services	0	ReconcilationDonatedServices
Reconcilation Invest Expenses	0	ReconcilationInvestExpenses
Reconcilation Prior Adjustment	0	ReconcilationPriorAdjustment
Reconcilation Other Changes	2769543	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	1	FederalGrantAuditRequired
Federal Grant Audit Performed	1	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii
General Explanation	Part III: The College also qualifies as a public charity under 509(a)(1)/170(b)(1)(A)(vi) (Box 7 of Part I), meeting the public support test thereunder (as Part II completion would demonstrate) with a percentage of 33.33% or greater each year.	GeneralExplanation

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	$86,098	GrantsOtherOrganizationsAmount
Direct Contact Legislators	0	DirectContactLegislators
Rallies Demonstrations	0	RalliesDemonstrations
Other Activities	0	OtherActivities
Total Lobbying Expenditures IIB	86098	TotalLobbyingExpendituresIIB
Not Described In501c3	0	NotDescribedIn501c3

Form990 Schedule C Part IV Form990ScheduleCPartIV

Field	Value	IRS element (for citing)
Identifier	SchC_P2B_S00_L01	Identifier
Return Reference	Schedule C, Part II-B, Line 1	ReturnReference
Explanation	Gustavus Adolphus College is a member of Minnesota Private College Council (MPCC), an organization described in section 501(c)(4) of the Internal Revenue Code. MPCC is an association of private nonprofit institutions of higher education that serves a variety of its members' shared needs, including, but not only, nonpartisan and non-electoral advocacy for public policy that meets students' needs and advances the interests of private higher education. Gustavus Adolphus College paid membership dues to MPCC in the amount of $163,467 during the taxable year. MPCC has divided its expenses for its taxable year ending June 30, 2013, into two groups. Group 1 consists of those expenses that did not in any way support attempts to influence legislation within the meaning of section 501(c)(3) of the Internal Revenue Code ("lobbying"), and Group 2 consists of all other expenses. Group 2 includes many expenses, such as personnel costs, that supported both lobbying and nonlobbying activities. MPCC did not attempt to allocate the Group 2 expenses between lobbying and nonlobbying activities. MPCC has determined that the amount of the Group 2 expenses represents 52.67% of the amount of the dues that MPCC collected in the same taxable year. Assuming that all Group 2 expenses were paid from member dues, and allocating those expenses pro rata based on the dues paid by each member, $86,098 of Gustavus Adolphus College's dues were used to pay Group 2 expenses. The amount of lobbying expenses paid from Gustavus Adolphus College's dues was significantly less than that amount.	Explanation

Schedule D IRS990ScheduleD

Art Public Exhibition Amts ArtPublicExhibitionAmts

Field	Value	IRS element (for citing)
Revenues Included	590675	RevenuesIncluded
Assets In Part X	923443	AssetsInPartX

Held Works Of Art Amts HeldWorksOfArtAmts

Field	Value	IRS element (for citing)
Revenues Included	0	RevenuesIncluded
Assets In Part X	0	AssetsInPartX

Field	Value	IRS element (for citing)
Collect Used For Public Exhibition	X	CollectUsedForPublicExhibition
Collect Used For Loan Or Exch Prgrms	X	CollectUsedForLoanOrExchPrgrms
Solicited Assets For Sale	0	SolicitedAssetsForSale
Agent Trustee Etc	0	AgentTrusteeEtc
Included On FS	1	IncludedOnFS
Explanation In Part XIII	X	ExplanationInPartXIII

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	109604043	BeginningOfYearBalance
Contributions	4138652	Contributions
Investment Earnings Or Losses	16464394	InvestmentEarningsOrLosses
Grants Or Scholarships	1910366	GrantsOrScholarships
Other Expenditures	2819514	OtherExpenditures
Administrative Expenses	103917	AdministrativeExpenses
End Of Year Balance	125373292	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	109649425	BeginningOfYearBalance
Contributions	4413945	Contributions
Investment Earnings Or Losses	469833	InvestmentEarningsOrLosses
Grants Or Scholarships	1914714	GrantsOrScholarships
Other Expenditures	2913910	OtherExpenditures
Administrative Expenses	100536	AdministrativeExpenses
End Of Year Balance	109604043	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	92233153	BeginningOfYearBalance
Contributions	4196629	Contributions
Investment Earnings Or Losses	17609096	InvestmentEarningsOrLosses
Grants Or Scholarships	1842877	GrantsOrScholarships
Other Expenditures	2441461	OtherExpenditures
Administrative Expenses	105115	AdministrativeExpenses
End Of Year Balance	109649425	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	83621310	BeginningOfYearBalance
Contributions	2809062	Contributions
Investment Earnings Or Losses	10199427	InvestmentEarningsOrLosses
Grants Or Scholarships	1773129	GrantsOrScholarships
Other Expenditures	2531728	OtherExpenditures
Administrative Expenses	91789	AdministrativeExpenses
End Of Year Balance	92233153	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	114196048	BeginningOfYearBalance
Contributions	2140920	Contributions
Investment Earnings Or Losses	-28238573	InvestmentEarningsOrLosses
Grants Or Scholarships	1776971	GrantsOrScholarships
Other Expenditures	2545322	OtherExpenditures
Administrative Expenses	154792	AdministrativeExpenses
End Of Year Balance	83621310	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.15	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.85	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	1	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	0	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	1821340	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	955993	OtherCostOrOtherBasis
Book Value	2777333	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	1124263	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	165721261	OtherCostOrOtherBasis
Depreciation	63513337	Depreciation
Book Value	103332187	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	0	OtherCostOrOtherBasis
Depreciation	0	Depreciation
Book Value	0	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	27939131	OtherCostOrOtherBasis
Depreciation	17858386	Depreciation
Book Value	10080745	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	19725700	OtherCostOrOtherBasis
Depreciation	11705101	Depreciation
Book Value	8020599	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	124210864	TotalOfBookValueLandBuildings

Other Securities OtherSecurities (5 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
Commodity Funds	1356078	F
Fund of Funds	40055499	F
Funds Held by Others	5100983	F
Real Estate	5546686	F
Other	28989	F

Field	Value	IRS element (for citing)
Total Of Book Value Securities	52088235	TotalOfBookValueSecurities
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
Annuities Payable	$9,280,528
U.S. Government Grants Refundable	$2,871,824
Future Interest Discount on Pooled Life Income Funds	$706,189

Field	Value	IRS element (for citing)
Total Of Amounts	12858541	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	103450626	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	11607149	NetUnrealizedGainsInvestments
Donated Srvc And Use Of Facilities	0	DonatedSrvcAndUseOfFacilities
Recoveries Of Prior Year Grants	0	RecoveriesOfPriorYearGrants
Other Revenues	-43157063	OtherRevenues
Revenue Not Rptd F990	-31549914	RevenueNotRptdF990
Revenue Subtotal	135000540	RevenueSubtotal
Investment Expenses Not Included	0	InvestmentExpensesNotIncluded
Other Revenues Not Included	0	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	135000540	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	82188911	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	0	DonatedServicesUseOfFacilities
Prior Year Adjustments	0	PriorYearAdjustments
Losses Reported	0	LossesReported
Other Expenses Included	777929	OtherExpensesIncluded
Expenses Not Rptd F990	777929	ExpensesNotRptdF990
Expenses Subtotal	81410982	ExpensesSubtotal
Investment Expenses Not Included2	0	InvestmentExpensesNotIncluded2
Other Expenses Not Included	46704535	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	46704535	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	128115517	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchD_P03_S00_L04	Schedule D, Part III, Line 4	The Hillstrom Museum of Art exists as an integral part of the education of Gustavus Adolphus College students. As an important educational and cultural component of the College, the Museum supplements the education of students through its exhibitions and programs, encourages the interdisciplinary study of the arts, and provides a context for understanding the arts in a liberal arts program.
SchD_P04_S00_L02b	Schedule D, Part IV, Line 2b	This includes the actuarial liability of deferred gift funds held for third parties and funds held for various student organizations.
SchD_P05_S00_L04	Schedule D, Part V, Line 4	Endowment funds are used for designated and undesignated scholarships, endowed chairs, library acquisitions, faculty development, student research, Nobel Conference and other endowed programs.
SchD_P10_S00_L02	Schedule D, Part X, Line 2	The Internal Revenue Service has determined that the College is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. The College is also exempt from state income tax. However, any unrelated business income may be subject to taxation. The College 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 College for uncertain tax positions as of May 31, 2013 or 2012. The College's tax returns are subject to review and examination by federal and state authorities. The tax returns for the current year as well as fiscal years 2010 through 2012 are open to examination by federal and state authorities. The most significant areas that potentially subject the College to unrelated business income tax include conferences and events, athletic space and various services provided by the dining service, post office and central duplicating services to the public. At May 31, 2013 and 2012, the College has no current obligation for unrelated business income tax.
SchD_P11_S00_L02d	Schedule D, Part XI, Line 2d	Adjustment of Actuarial Liability, Scholarships and Grants to Students, Miscellaneous Interdepartmental Adjustments and Fundraising Reclassifications
SchD_P12_S00_L02d	Schedule D, Part XII, Line 2d	Miscellaneous Interdepartmental Adjustments and Fundraising Reclassifications
SchD_P12_S00_L04b	Schedule D, Part XII, Line 4b	Scholarships and Grants to Students

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	1	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	1	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	1	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	1	MaintRacialCompositionRecords
Maint Scholarships Records	1	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	1	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	1	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	0	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	0	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	0	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	0	DiscriminateRaceScholarships
Discriminate Race Educ Policies	0	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	0	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	0	DiscriminateRaceOtherActy
Government Financial Aid Received	1	GovernmentFinancialAidReceived
Government Financial Aid Revoked	0	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	1	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchE_P01_S00_L03	Schedule E, Part I, Line 3	The following nondiscrimination policy appears in the all-college policy manual: Within the limits of its facilities, the College shall be open to all applicants who are qualified according to its admission requirements. The College shall make clear to all applicants the characteristics and expectations of students that it considers relevant to its program. Under no circumstances may an applicant be denied admission or financial aid because of race, color, creed, religion, age, sex, sexual orientation, national origin, marital status, disability, veteran status, status with regard to public assistance or other categories protected by federal, state or local anti-discrimination laws. Financial aid administered by the College shall be disbursed on the basis of financial need and academic promise and/or academic ability.
SchE_P01_S00_L06	Schedule E, Part I, Line 6	Gustavus received student financial aid assistance from the State of Minnesota and U.S. Department of Education. The College also received other grants from the U.S. Government through programs from U.S. Department of Agriculture, National Institute of Standards and Technology, National Science Foundation and Department of Education.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	1	GrantRecordsMaintained

Accts Actvs Out US Table AcctsActvsOutUSTable (13 entries)

RegionRegion	Type Of Activities ConductedTypeOfActivitiesConducted	Specific Services ProvidedSpecificServicesProvided	Total ExpendituresTotalExpenditures
North America (including Canada and Mexico, but not the United States)	Program Services	Community Service-16 students	22593
Central America and the Caribbean	Program Services	J-Term-12 Students	47174
East Asia and the Pacific	Program Services	J-Term-12 Students	61171
Europe (including Iceland and Greenland)	Program Services	J-Term-43 Students	236558
Sub-Saharan Africa	Program Services	J-Term-15 Students	60122
Europe (including Iceland and Greenland)	Program Services	Student Teaching-10 Students	49728
Central America and the Caribbean	Program Services	Study Abroad-4 Students	57025
East Asia and the Pacific	Program Services	Study Abroad-13 Students	222871
Europe (including Iceland and Greenland)	Program Services	Study Abroad-77 Students	1281312
Middle East and North Africa	Program Services	Study Abroad-2 Students	29985
South America	Program Services	Study Abroad-9 Students	143594
South Asia	Program Services	Study Abroad-9 Students	132618
Sub-Saharan Africa	Program Services	Study Abroad-7 Students	107301

Field	Value	IRS element (for citing)
Total Number Of Offices	0	TotalNumberOfOffices
Total Number Of Employees	0	TotalNumberOfEmployees
Total Amount Spent	2452052	TotalAmountSpent
Transfer To Foreign Corp	0	TransferToForeignCorp
Interest In Foreign Trust	0	InterestInForeignTrust
Own Foreign Corp	0	OwnForeignCorp
Passive Foreign Invest Co	0	PassiveForeignInvestCo
Foreign Partnership	0	ForeignPartnership
Boycott Countries	0	BoycottCountries

Form990 Schedule F Part V Form990ScheduleFPartV (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchF_P01_S00_L01	Schedule F, Part I, Line 1	Part I, Line 1 has been checked "yes" and a narrative for Part I, Line 2 provided (below) even though Core Form Part IV, Line 16 is checked "no". Those disclosures reflect that the College's students who study outside of the U.S. continue to receive financial aid that they are eligible for were they on-campus students. When a student takes a J-Term or one or more semesters abroad, financial aid funds are typically disbursed when the student is still in the U.S. and thus such funds technically are not the subject of Part I, Lines 1 and 2 (and, accordingly, are not reportable on Schedule F, Part III). The disclosures at Lines 1 and 2 are made in favor of transparency and reflect that the College employs a different monitoring mechanism in such instances than that reported on Schedule I.
SchF_P01_S00_L02	Schedule F, Part I, Line 2	The College offers grants in the form of need or merit based scholarships to students who are studying outside of the United States. Before the grant or award is available and disbursed, the Center for International and Cultural Education must approve any program that a student is participating in. Once the grant has been disbursed to the student's account for the study away program, the Center for International and Cultural Education maintains contact with the host institution to monitor the student's attendance and notifies the Financial Aid office and Student Accounts office if a student withdraws from the study away program.

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 (4 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	ActivityActivity	Fundraiser Control Of FundsFundraiserControlOfFunds	Gross ReceiptsGrossReceipts	Amount Retained By ContractorAmountRetainedByContractor	Net To OrganizationNetToOrganization
Royall and Company
1920 East Parham Road	Richmond	VA	232282206	Strategic Partners in Direct Marketing for Annual Fund	0	714784	151100	563684
Bentz Whaley Flessner
7251 Ohms Lane	Minneapolis	MN	55439	Advancement Consultant	0	0	27500	-27500
RuffaloCODY
PO Box 3018	Cedar Rapids	IA	524063018	Software Calling System	0	0	10436	-10436
Saint Paul Area Synod ELCA
105 West University Avenue	Saint Paul	MN	55103	Lutheran Planned Giving Partnership Fee	0	0	8537	-8537

Field	Value	IRS element (for citing)
Total Gross Receipts	714784	TotalGrossReceipts
Total Retained By Contractors	197573	TotalRetainedByContractors
Total Net To Organization	517211	TotalNetToOrganization
Licensed States	AK	LicensedStates
Licensed States	AL	LicensedStates
Licensed States	AR	LicensedStates
Licensed States	AZ	LicensedStates
Licensed States	CT	LicensedStates
Licensed States	DC	LicensedStates
Licensed States	FL	LicensedStates
Licensed States	HI	LicensedStates
Licensed States	IL	LicensedStates
Licensed States	KY	LicensedStates
Licensed States	LA	LicensedStates
Licensed States	MA	LicensedStates
Licensed States	MD	LicensedStates
Licensed States	ME	LicensedStates
Licensed States	MI	LicensedStates
Licensed States	MN	LicensedStates
Licensed States	MO	LicensedStates
Licensed States	MS	LicensedStates
Licensed States	NC	LicensedStates
Licensed States	NH	LicensedStates
Licensed States	NY	LicensedStates
Licensed States	OH	LicensedStates
Licensed States	OK	LicensedStates
Licensed States	OR	LicensedStates
Licensed States	SC	LicensedStates
Licensed States	UT	LicensedStates
Licensed States	VA	LicensedStates
Licensed States	WA	LicensedStates
Licensed States	WI	LicensedStates
Licensed States	WV	LicensedStates

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	Football Golf	NameOfEvent1
Gross Receipts Event1	25132	GrossReceiptsEvent1
Charitable Contributions Event1	10722	CharitableContributionsEvent1
Gross Revenue Event1	14410	GrossRevenueEvent1
Cash Prizes Event1	0	CashPrizesEvent1
Non Cash Prizes Event1	1260	NonCashPrizesEvent1
Rent Facility Costs Event1	5418	RentFacilityCostsEvent1
Food And Beverage Event1	3216	FoodAndBeverageEvent1
Entertainment Event1	0	EntertainmentEvent1
Other Direct Expenses Event1	6107	OtherDirectExpensesEvent1
Name Of Event2	Tennis Gala	NameOfEvent2
Gross Receipts Event2	20525	GrossReceiptsEvent2
Charitable Contributions Event2	19975	CharitableContributionsEvent2
Gross Revenue Event2	550	GrossRevenueEvent2
Cash Prizes Event2	0	CashPrizesEvent2
Non Cash Prizes Event2	0	NonCashPrizesEvent2
Rent Facility Costs Event2	0	RentFacilityCostsEvent2
Food And Beverage Event2	0	FoodAndBeverageEvent2
Entertainment Event2	0	EntertainmentEvent2
Other Direct Expenses Event2	417	OtherDirectExpensesEvent2
Total Number Of Other Events	8	TotalNumberOfOtherEvents
Gross Receipts Other Events	96856	GrossReceiptsOtherEvents
Charitable Contrib Other Events	58028	CharitableContribOtherEvents
Gross Revenue Other Events	38828	GrossRevenueOtherEvents
Cash Prizes Other Events	0	CashPrizesOtherEvents
Non Cash Prizes Other Events	6545	NonCashPrizesOtherEvents
Rent Facility Costs Other Events	17588	RentFacilityCostsOtherEvents
Food And Beverage Other Events	7183	FoodAndBeverageOtherEvents
Entertainment Other Events	0	EntertainmentOtherEvents
Other Direct Expenses Other Events	12458	OtherDirectExpensesOtherEvents
Gross Receipts Total	142513	GrossReceiptsTotal
Charitable Contributions Total	88725	CharitableContributionsTotal
Gross Revenue Total Events	53788	GrossRevenueTotalEvents
Cash Prizes Total Events	0	CashPrizesTotalEvents
Non Cash Prizes Total Events	7805	NonCashPrizesTotalEvents
Rent Facility Costs Total Events	23006	RentFacilityCostsTotalEvents
Food And Beverage Total Events	10399	FoodAndBeverageTotalEvents
Entertainment Total Events	0	EntertainmentTotalEvents
Other Direct Expenses Total Events	18982	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	60192	DirectExpenseSummaryEvents
Net Income Summary	-6404	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	1	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII (4 entries)

Type Of GrantTypeOfGrant	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant
Merit Based Student Financial Assistance	789	11062115
Need Based Student Financial Assistance	1651	34304249
International Student Financial Assistance	56	1338171
Tuition Benefit Student Financial Assistance	77	2753248

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	SchI_P01_S00_L02	Identifier
Return Reference	Schedule I, Part I, Line 2	ReturnReference
Explanation	Gustavus offers both merit-based and need-based scholarship assistance. Merit-based scholarships do not require a student to demonstrate financial eligibility and must be awarded during the Admission process. They also may be awarded as part of a need-based financial aid package. To be renewed the student needs to maintain the established minimum standards. Need-based scholarships are offered to students who demonstrate financial eligibility by filing the FAFSA. The offered amounts can vary from year to year as determined by the family's Estimated Family Contribution (EFC) on the FAFSA and availability of funds. The Registrar's office monitors any changes to a student's enrollment status. Any changes are communicated to the Student Accounts Office and the Financial Aid Office to ensure funds are being properly disbursed. Also see Schedule F, Part V with respect to monitoring of students taking J-Term or semester studies outside of the United States.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	X	TravelForCompanions
Housing Allowance Or Residence	X	HousingAllowanceOrResidence
Club Dues Or Fees	X	ClubDuesOrFees
Written Policy Re T And E Expenses	1	WrittenPolicyReTAndEExpenses
Substantiation Required	1	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Independent Consultant	X	IndependentConsultant
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	1	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	0	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	0	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	0	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	0	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	0	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (6 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
Bruce N Aarsvold
Director of Gustavus Technology Services	107721	0	0	0	601	0	9774	0	35778	0	153874	0	0	0
Mark J Braun
Provost and Dean of College	176945	0	0	0	631	0	16247	0	49255	0	243078	0	0	0
Thomas M Crady
Vice President for Enrollment and Management	139871	0	0	0	890	0	13184	0	60543	0	214488	0	0	0
John R Ohle
President	317321	0	0	0	15587	0	135415	0	47753	0	516076	0	0	0
Kenneth C Westphal
VP for Finance and Treasurer	166726	0	0	0	1556	0	14672	0	7268	0	190222	0	0	0
Thomas W Young
VP for Institutional Advancement	141424	0	0	0	2035	0	13482	0	26246	0	183187	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchJ_P01_S00_L01a	Schedule J, Part I, Line 1a	The President's wife accompanies him on College-related business as part of her employment contract with the College. As part of the President's contract, he is required to reside in the College-owned residence at the College's expense. The College pays for all maintenance and operating expenses of the house, including, but not limited to, housekeeping, grounds keeping, general maintenance and all utilities. The President's residence is available for College-related business and entertainment on a regular and continuing basis. The President's contract also provides him a club membership to be used exclusively for College business.
SchJ_P01_S00_L04	Schedule J, Part I, Line 4	The President has a supplemental nonqualified retirement plan that has been approved by the Board of Directors. The terms of this plan are set forth in the written contract of the President that has been signed by the Chair of the Board of Directors.

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
Minnesota Higher Education Facilities Authority
A	410988525	60416HDT8	2004-10-07	16550000	Construct new apartment complex, install fire sprinkler systems and renovate Old Main	0	0	0
Minnesota Higher Education Facilities Authority
B	410988525	60416HST2	2010-08-04	41680000	Construct new academic building, development of a new west mall and finance refunding of 4X bonds	0	0	0

Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)

Bond ReferenceBondReferenceCd	Amount RetiredAmountRetired	Amount Bond DefeasedAmountBondDefeased	Total ProceedsTotalProceeds	Amount In Reserve FundAmountInReserveFund	Capitalized InterestCapitalizedInterest	Refunding EscrowRefundingEscrow	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Credit EnhancementCreditEnhancement	Working Capital ExpendituresWorkingCapitalExpenditures	Capital ExpendituresCapitalExpenditures	Other Spent ProceedsOtherSpentProceeds	Amount UnspentAmountUnspent	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
A	0	0	16550000	0	0	0	209516	0	0	16340484	0	0	2006	0	0	1	1
B	7402925	0	43943698	3397289	758979	0	384505	0	0	32000000	0	0	2011	1	0	1	1

Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers	Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI	Total Private Business UseTotalPrivateBusinessUse	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs
A	0	1	0	0	0	0.00	0.00	0	0	1
B	0	0	0	0	0	0	0	0	0	1

Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Rebate Not Due YetRebateNotDueYet	Exception To RebateExceptionToRebate	No Rebate DueNoRebateDue	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Gross Proceeds InvestedGrossProceedsInvested	Written Proc To Monitor ReqsWrittenProcToMonitorReqs
A	0	0	1	1	1	0	0	0	1
B	0	1	1	0	0	0	0	0	1

Form990 Schedule K Part V Form990ScheduleKPartV (2 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	1
B	1

Form990 Schedule K Part VI Form990ScheduleKPartVI

Field	Value	IRS element (for citing)
Identifier	SchK_P04_S00_L02c	Identifier
Return Reference	Schedule K, Part IV, Line 2c	ReturnReference
Explanation	The rebate computation for Issue A was first performed on October 1, 2006 and reconfirmed on October 1, 2009.	Explanation

Schedule L IRS990ScheduleL

Form990 Schedule L Part III Form990ScheduleLPartIII

Field	Value	IRS element (for citing)
Name Of Interested Person	4 Dependents	NameOfInterestedPerson
Relationship With Organization	4 Directors	RelationshipWithOrganization
Amount Of Grant	38938	AmountOfGrant
Type Of Assistance	Merit Scholarships	TypeOfAssistance
Purpose Of Assistance	Student Financial Assistance	PurposeOfAssistance

Form990 Schedule L Part IV Form990ScheduleLPartIV (5 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
Kirsten R Ohle
Ohle Spouse	24000	Employment (Compensation)	0
JackieLynn N Peterson
Peterson Spouse	95961	Employment (Compensation)	0
Kristianne R Westphal
Westphal Spouse	75100	Employment (Compensation)	0
Minnesota Intercollegiate Nursing Consortium
Board Overlap/35% ownership	81518	Nursing Program St Olaf College	0
Varde Partners
Hicks Owner	0	See Schedule L, Part V	0

Form990 Schedule L Part V Form990ScheduleLPartV

Field	Value	IRS element (for citing)
Identifier	SchL_P04_S00_L00	Identifier
Return Reference	Schedule L, Part IV	ReturnReference
Explanation	Line 4-Gustavus employees comprise 40% board membership in MINC. Line 5-Amount reflects capital contributions to private equity investments in which a member of the Investment Committee and Board of Directors has an affiliation. The individual fully disclosed their interest in these investments when they were discussed, did not receive a commission or referral fee and did not participate in the voting regarding these investments. Capital contributions as of May 31, 2013, total approximately $5,370,000 and $630,000 is outstanding on future commitments. Varde Partners comprises less than 5% of these private equity investments held by the College	Explanation

Schedule M IRS990ScheduleM

Works Of Art WorksOfArt

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	590675	NoncashContribsRptdF990
Method Of Determining Revenues	Qualified Independent Appraisal	MethodOfDeterminingRevenues

Securities Publicly Traded SecuritiesPubliclyTraded

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	37	NumberOfContributions
Noncash Contribs Rptd F990	300875	NoncashContribsRptdF990
Method Of Determining Revenues	Average High/Low	MethodOfDeterminingRevenues

Real Estate Residential RealEstateResidential

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	2	NumberOfContributions
Noncash Contribs Rptd F990	125196	NoncashContribsRptdF990
Method Of Determining Revenues	Qualified Independent Appraisal	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Number Of8283 Received	3	NumberOf8283Received
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	1	ReviewProcessUnusualNCGifts
Third Parties Used	1	ThirdPartiesUsed

Form990 Schedule M Part II Form990ScheduleMPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchM_P01_S00_L01	Schedule M, Part I, Line 1	It is the College's policy to aggregate multiple gifts occurring on the same day as one contribution.
SchM_P01_S00_L32b	Schedule M, Part I, Line 32b	The College uses several brokers to sell publically traded securities that are gifted to the College.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
F990_P03_S00_L04a	Form 990, Part III, Line 4a	With the exception of auxiliary services revenue reported on Line 4c, all grants expense and program revenue receipts have been included on 4a since students are billed a comprehensive fee and an allocation by program service achievement area is not practical.
F990_P06_S0A_L01a	Form 990, Part VI, Section A, Line 1a	The executive committee is comprised of the Chair; each Vice Chair; the President; the Secretary, if the Secretary is a director; the immediate past Chair for one year after leaving office, if the immediate past Chair continues to be a director; the President of the Gustavus Adolphus College Association of Congregations; and up to four and not fewer than two additional directors elected at the annual meeting for one year terms. The executive committee undertakes any duties assigned to it by the Board; assists the Chair and the President with their shared responsibility for effective Board operations by, among other things, participating in the preparation of Board meeting agendas; and takes any action for the Board that the executive committee determines must be taken before the Board meets again, endeavoring always to preserve for the Board the fullest possible flexibility for addressing the matter at its next meeting. The committee has the authority to act for the Board on all matters except for the following, which are reserved for the Board; presidential selection and termination; director and Board officer elections, changes in institutional mission and purpose and changes to the Articles of Incorporation or Bylaws. The executive committee provides to all directors prior to each Board meeting minutes of all executive committee meetings that have taken place since the previous Board meeting and such minutes disclose all actions taken by the executive committee.
F990_P06_S0A_L01b	Form 990, Part VI, Section A, Line 1b	Four directors have dependents at Gustavus who receive financial aid, one director has a spouse who is employed by the College and one director is employed by the College and has a spouse who is employed by the College. Therefore, they are not considered independent voting members. See Schedule L for disclosures.
F990_P06_S0A_L07a	Form 990, Part VI, Section A, Line 7a	The Board of Directors membership is established as follows: Board Composition - The Board of Directors shall consist of no fewer than twenty-eight and no more than thirty-four directors. All directors shall have equal voting rights. Ex Officio Directors - So long as they hold office, the President of the College, the Bishop of the Southwestern Minnesota Synod of the ELCA, and the President of the Gustavus Adolphus College Association of Congregations (the "Association") shall be directors. Alumni Association Directors - The Board of Directors of the Gustavus Adolphus College Alumni Association, acting in consultation with the Board, shall be entitled to appoint two Alumni Association directors, each of whom may serve as an Alumni Association director for up to four consecutive years. ELCA Director - The ELCA may designate as a director a member of the churchwide staff with responsibility for higher education. Elected Directors - Elected directors of the Board shall be elected by the Association at its annual meeting. The Board shall serve as the nominating committee to the Association for the selection of candidates to serve as elected directors of the Board. The composition of the elected directors of the Board shall be no fewer than twenty-four (24) and no more than twenty-eight (28) directors. At least twelve (12) elected directors, the exact number to be determined by the Board, shall be at-large directors nominated by the Board and elected by the Association without contest. At least twelve (12) but no fewer than half of the elected directors must be members of congregations that are members of the Association, and at least four of these must be rostered ELCA clergy. Term - Elected directors shall serve three-year terms, beginning with the call to order of the Board's annual meeting and ending with the call to order of the Board's annual meeting three years later. To the extent possible, the Board should stagger elections so that the terms of approximately one-third of elected directors expire each year. Nomination - Before the Association's annual meeting each year, the Board of Directors shall nominate a slate of candidates for election.
F990_P06_S0B_L11b	Form 990, Part VI, Section B, Line 11b	Federal Form 990 (the 990) was prepared by the Assistant Controller and reviewed by the Controller and Vice President for Finance and Treasurer. On February 14, 2014, a draft of the 990 was distributed to the Board of Directors. Inquiries from the Directors were communicated to the Audit Committee chair and discussed at the Audit Committee meeting. In addition, a summary of all disclosures from the annual representation letters (Directors) and the questionnaires (Directors, officers and highly compensated employees) was presented to the Audit Committee for their review. On February 19, 2014, the Audit Committee of the Board of Directors reviewed and accepted the draft 990 for filing with the IRS.
F990_P06_S0B_L12c	Form 990, Part VI, Section B, Line 12c	The College has a written conflict of interest policy that pertains to its employees. This policy is one of several "All College Policies" that are published on the College's website. The conflict of interest policy is designed to help officers and employees of the College identify situations that present potential conflicts of interest, along with following written procedures in the event that there is a conflict of interest. The policy is intended to comply with the procedure prescribed in Minnesota Statutes, Section 317A.255, and governing conflicts of interest to nonprofit corporations. The President and the Vice President for Finance and Treasurer monitor and enforce the College's conflict of interest policy relating to its employees. In addition, a questionnaire that was prepared by legal counsel is completed by all officers and key employees on an annual basis that documents any activity that could give rise to conflicts of interest. These questionnaires are reviewed by the President and the Vice President for Finance and Treasurer. The College has a separate written conflict of interest policy that pertains to all members of the Board of Directors. The policy discloses the importance of exercising integrity and objectivity in making decisions. It further provides disclosure requirements and procedures for abstaining and documentation of meeting minutes when there is a conflict of interest. At the beginning of May 2012, the Chair of the Board of Directors requested that the President's Office distribute this policy to all Directors, along with an annual representation letter, indicating that the director has read, understands and discloses whether or not there are any circumstances leading to a conflict of interest. At the May 21, 2012 Board of Directors meeting, the Chair of the Board of Directors requested that all Directors read the conflict of interest policy, determine if they had any questions, and complete the annual representation letter on a timely basis. From a governance perspective, the Directorship Committee of the Board of Directors is specifically charged with overseeing compliance with this policy (page two of the Directorship Committee Charter). Chairs of individual committees are charged with following the procedures for voting when there is a conflict of interest, along with documentation of those procedures in the meeting minutes. All Directors complete the questionnaire described above in the first paragraph and return them to the Vice President for Finance and Treasurer.
F990_P06_S0B_L15	Form 990, Part VI, Section B, Line 15	The President's compensation is annually reviewed by the Executive Committee of the Board of Directors. The Executive Committee reviews compensation survey information of other college and university presidents. This review process is documented in their minutes. The President reviews compensation surveys and the compensation of all vice presidents and other administrative employees on an annual basis. The compensation of all interested persons on Schedule L, Part IV is reviewed by independent persons. The President approves and signs all vice president and administrative contracts.
F990_P06_S0C_L19	Form 990, Part VI, Section C, Line 19	The audited financial statements of the College for the year ended May 31, 2013 are found on the College's website. The following documents are available for public inspection in the President's Office, located in the Carlson Administration Building on the campus in St. Peter, MN: Articles of Incorporation, Bylaws and Conflict of Interest Policy.
F990_P11_S00_L09	Form 990, Part XI, Line 9	Adjustment of Actuarial Liability

Schedule R IRS990ScheduleR

Form990 Schedule R Part I Form990ScheduleRPartI

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	Tennis and Life Camps LLC	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	800 West College Avenue	AddressLine1
City	Saint Peter	City
State	MN	State
ZIP Code	56082	ZIPCode

Field	Value	IRS element (for citing)
Primary Activities	Summer Camp	PrimaryActivities
Legal Domicile State	MN	LegalDomicileState
Total Income	757549	TotalIncome
EOY Assets	631198	EOYAssets
Direct Controlling Entity NA	N/A	DirectControllingEntityNA

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	Greater Gustavus Fund	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	800 West College Avenue	AddressLine1
City	Saint Peter	City
State	MN	State
ZIP Code	56082	ZIPCode

Field	Value	IRS element (for citing)
EIN	416038632	EIN
Primary Activities	Fundraising	PrimaryActivities
Legal Domicile State	MN	LegalDomicileState
Exempt Code Section	501(c)(3)	ExemptCodeSection
Public Charity Status	11, I	PublicCharityStatus
Direct Controlling Entity NA	N/A	DirectControllingEntityNA
Controlled Org	1	ControlledOrg

Form990 Schedule R Part IV Form990ScheduleRPartIV (8 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	Primary ActivityPrimaryActivity	Legal Domicile StateLegalDomicileState	Direct Controlling Entity NADirectControllingEntityNA	Type Of EntityTypeOfEntity	Share Of Total IncomeShareOfTotalIncome	Share Of EOY AssetsShareOfEOYAssets	Percentage OwnershipPercentageOwnership	Controlled OrgControlledOrg	Business Name Line2NameOfRelatedOrg/BusinessNameLine2
Beneficial Interest in Funds Held in Trust (26)
Names and EINs Withheld	Saint Peter	MN	56082	Investment	MN	N/A	T	54566	4050803	1	0
Charitable Remainder Annuity Trusts (1)
Names and EINs Withheld	Saint Peter	MN	56082	Investment	MN	N/A	T		30259	1	0
Charitable Remainder Unitrust (1)
Name and EIN Withheld	Saint Peter	MN	56082	Investment	MN	N/A	T		11772	0.51	0
Charitable Remainder Unitrust (1)
Name and EIN Withheld	Saint Peter	MN	56082	Investment	MN	N/A	T		30443	0.71	0
Charitable Remainder Unitrusts (4)
Names and EINs Withheld	Saint Peter	MN	56082	Investment	MN	N/A	T		295639	0.55	0
Charitable Remainder Unitrusts (3)
Names and EINs Withheld	Saint Peter	MN	56082	Investment	MN	N/A	T		119226	0.9	0
Charitable Remainder Unitrusts (26)
Names and EINs Withheld	Saint Peter	MN	56082	Investment	MN	N/A	T	6387	2962806	1	0
Gustavus Adolphus College Pooled Life Income Fund
800 West College Avenue	Saint Peter	MN	56082	Investment	MN	N/A	T	238	1722498	1	0	526180875

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
Dividends Related Organization	0	DividendsRelatedOrganization
Sale Of Assets To Other Org	0	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	0	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	0	ExchangeOfAssets
Rental Of Facilities To Other Orgs	0	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	0	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	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	0	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	0	OtherTransferToOtherOrg
Other Transfer From Other Org	0	OtherTransferFromOtherOrg