2014-05-13T14:15:41-05:00 2013-06-30 383635706 REHMANN ROBSON LLC 675 ROBINSON RD PO BOX 449 JACKSON MI 492040449 990 2012-07-01 381674800 CONCORDIA UNIVERSITY CONC 7349957308 4090 GEDDES ROAD ANN ARBOR MI 48105 ALLEN PROCHNOW 7349957308 2014-05-09 1 KERRY J NELSON CPA P00932757 5177876503 2014-05-09 2012 2015-11-30 17:44:51Z ALLEN PROCHNOW 4090 GEDDES ROAD ANN ARBOR MI 48105 16878578 0 1709 X WWW.CUAA.EDU X EDUCATIONAL INSTITUTION 1959 MI A UNIVERSITY PREPARING STUDENTS FOR A LIFE OF SERVICE IN THE CHURCH AND IN THE WORLD. 15 15 349 10 0 0 1631497 2050406 14465258 14193196 187568 301769 -137574 -161903 16146749 16383468 5522838 5420407 0 0 5511337 5736262 0 0 263147 6542763 7100103 17576938 18256772 -1430189 -1873304 24475414 26672109 22007320 17703023 2468094 8969086 X WITHIN ITS DISTINCTLY CHRISTIAN ENVIRONMENT AND ITS ACADEMIC COMMUNITY DEDICATED TO EXCELLENCE, CONCORDIA UNIVERSITY ANN ARBOR SERVES AS A LIBERAL ARTS UNIVERSITY OF THE LUTHERAN CHURCH - MISSOURI SYNOD, PREPARING MEN AND WOMEN FOR A LIFE OF SERVICE IN THE CHURCH AND IN THE WORLD. 0 0 4690707 11658464 OPERATION OF EDUCATIONAL AND INSTRUCTIONAL DIVISION INCLUDING SUPPORT PROGRAMS DEVOTED TO RELIGIOUS EDUCATION, ENCOURAGEMENT, AND UNDERSTANDING FOR STUDENTS. 5420407 5420407 FINANCIAL AID TO ASSIST INDIVIDUALS UNABLE TO PAY FOR THE RELIGIOUS EDUCATION AND SUPPORT PROGRAMS. 6114884 2626560 AUXILIARY ENTERPRISES SUCH AS STUDENT HOUSING, FOOD SERVICE, ATHLETIC TEAMS, AND PERFORMANCE GROUPS. 16225998 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 30 0 1 349 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 MI X MR ALLEN PROCHNOW INTERIM CHIEF O 7349957588 4090 GEDDES ROAD ANN ARBOR MI 48105 DAVID BOWERS 1.00 X X 0 0 0 FRED WATKINS 1.00 X X 0 0 0 HANK HAJDAS 1.00 X 0 0 0 PHILIP LEEGE 1.00 X 0 0 0 DAVID MAIER 1.00 X 0 0 0 MARTIN K MOEHRING 1.00 X 0 0 0 MARK KIRCHENBERG 1.00 X 0 0 0 CHRISTIAN PREUS 1.00 X 0 0 0 TINA PUTZ 1.00 X 0 0 0 RONALD SALVNER 1.00 X 0 0 0 IAN SCHONSHECK 1.00 X 0 0 0 LESLIE SRAMEK 1.00 X 0 0 0 WESLEY WRUCKE 1.00 X 0 0 0 PAUL NAUMANN 1.00 X 0 0 0 DAN NICKODEMUS 1.00 X 0 0 0 DENNIS GENIG 40.00 X 91672 0 24715 RANDALL LUECKE 40.00 X 20415 0 33149 112087 0 57864 0 0 0 0 SODEXO INC & AFFILIATES 4880 PAYSPHERE CIR CHICAGO IL 606740048 FOOD SERVICE 1402934 ARAMARK CORPORATION PO BOX 198532 ATLANTA GA 303848532 FOOD SERVICE 456975 THE MONAHAN COMPANY 21321 KELLY RD EASTPOINT MI 480213214 CONSTRUCTION 302934 ROTH ELECTRICAL 2130 E HEMPHILL RD BURTON MI 48529 CONSTRUCTION 236661 ALLIED BARTON SECURITY SERVICES PO BOX 828854 PHILADELPHIA PA 191828854 SECURITY SERVICES 156533 5 30000 581209 1439197 2953 2050406 STUDENT TUITION & FEES 611710 11658464 11658464 AUXILIARY ENTERPRISES 611710 2504689 2504689 FINES AND FEES 611710 30043 30043 14193196 301769 301769 239629 493562 -253933 -253933 -253933 1750 1548 202 202 OTHER REVENUE 611710 69453 69453 VEHICLE PERMITS 812930 22375 22375 91828 16383468 14285024 0 48038 5420407 5420407 42728 36756 5972 4354517 4027958 232003 94556 285863 257856 20854 7153 802859 701326 91948 9585 250295 231232 16732 2331 2893 2893 81427 81427 1480078 1296674 142061 41343 65879 49808 649 15422 615457 363400 241187 10870 1666226 1572522 79990 13714 91883 84458 3400 4025 549994 549994 404522 326624 77898 114934 72380 42554 ATHLETICS 733489 733489 ON-CAMPUS HOUSING 280261 280261 MISCELLANEOUS 189605 63792 63116 62697 EQUIPMENT RENTAL AND MA 174320 165876 8444 649135 541179 106505 1451 18256772 16225998 1767627 263147 1048316 2008208 781411 686122 149062 342858 254043 247744 2002679 1665240 86012 66071 36139390 22507032 12221055 13632358 10944 12859 7456797 7552607 465095 458042 24475414 26672109 1325683 676117 19165 3200000 1535074 15927398 17026906 22007320 17703023 X -7608799 -1524784 1283496 1645441 8793397 8848429 2468094 8969086 24475414 26672109 X -1873304 75378 8298918 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7827787 48544 333306 200411 8009226 7882345 17663 77801 150022 7827787 7401070 77918 509521 106164 7882345 6991061 268050 390030 248071 7401070 7377655 234297 -245667 375224 6991061 0.94870 0.05130 1 0 537782 537782 27433118 17065232 10367886 3220404 2312475 907929 3597021 3129325 467696 1351065 1351065 13632358 SYNOD CHURCH EXTENSION FUND - MI DISTRICT 4247067 F OTHER INVESTMENTS 5733 F LCMS FOUNDATION 2937389 F FUNDS HELD IN CUSTODY BY THIRD PARTY 362418 F 7552607 LOANS PAYABLE - MI EXT 12397614 REFUNDABLE ADVANCE - PERKINS 1478225 OTHER 3151067 17026906 X 19832467 75378 8794028 8869406 10963061 5420407 5420407 16383468 13331475 495110 495110 12836365 5420407 5420407 18256772 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE UNIVERSITY'S ENDOWMENT AS OF JUNE 30, 2013 CONSISTED OF APPROXIMATELY 130 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE UNIVERSITY HAS EVALUATED THE PROVISIONS OF ASC TOPIC 740. THE EVALUATION WAS PERFORMED FOR THE YEARS 2009 THROUGH 2012, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF JUNE 30, 2013. THE UNIVERSITY CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE UNIVERSITY'S FINANCIAL STATEMENTS. THE UNIVERSITY DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS (UTB) (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE UNIVERSITY DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTB AT JUNE 30, 2013, AND MANAGEMENT IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 493,562. CHANGE IN VALUE OF TRUSTS 43,870. CHANGE IN VALUE OF FUNDS HELD BY THIRD PARTY TRUSTEE 5,048. FUNDRAISING EXPENSES 1,548. GAIN ON EXTENGUISHMENT OF DEBT 8,250,000. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 5,420,407. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 493,562. FUNDARAISING EXPENSES 1,548. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 5,420,407. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 CONCORDIA UNIVERSITY'S POLICY OF RACIAL NONDISCRIMINATION IS PUBLISHED IN "LUTHERAN WITNESS", "REPORTER", LOCAL NEWSPAPERS AND THE ADMISSIONS OFFICE LITERATURE. THIS ADMISSIONS OFFICE LITERATURE IS MADE AVAILABLE TO PROSPECTIVE STUDENTS. CONCORDIA ADMITS QUALIFIED STUDENTS WITHOUT REGARD TO AGE, RACE, COLOR, NATIONAL OR ETHNIC ORIGIN, GENDER, OR DISABILITY TO ALL RIGHTS, PRIVILEGES, PROGRAMS AND ACTIVITIES MADE AVAILABLE TO STUDENTS. CONCORDIA UNIVERSITY DOES NOT DISCRIMINATE CONTRARY TO THE LAW ON THE BASIS OF AGE, RACE, COLOR, NATIONAL OR ETHNIC ORIGIN, GENDER OR DISABILITY IN THE ADMINISTRATION OF ITS EDUCATIONAL OR ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, ATHLETIC AND OTHER COLLEGE- ADMINISTERED PROGRAMS. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE UNIVERSITY PARTICIPATES IN STUDENT AID PROGRAMS SPONSORED BY THE DEPARTMENT OF EDUCATION. X X X X X X 0 MEYER PARTNERS LLC 1701 EAST WOODFIELD ROAD STE 425 SCHAUMBURG IL 60173 CONSULTING, WRITING, PRINTING, AND MAILING APPEAL LITERATURE 0 0 123163 -123163 C WILLIAM HOESMAN 289 BLOCK STREET FRANKENMUTH MI 48734 CONSULTING AND VISITATIONS TO DONORS 0 0 16667 -16667 ROY SCHMIDT 5660 FIRETHORNE DRIVE BAY CITY MI 48706 CONSULTING AND VISITATIONS TO DONORS 0 0 11200 -11200 151030 -151030 1 EDUCATIONAL SCHOLARSHIPS 550 5420407 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE UNIVERSITY ONLY AWARDS SCHOLARSHIPS TO STUDENTS TO OFFSET TUITION COSTS. CHARLES WINTERSTEIN HOUSING X 267750 239477 0 1 1 CHARLES WINTERSTEIN HOUSING X 12250 8267 0 1 1 247744 FORM 990, PART VI, SECTION B, LINE 11 AN ELECTRONIC COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE GOVERNING BODY FOR THEIR REVIEW. COMMENTS FROM EACH MEMBER, IF ANY, ARE DIRECTED TO THE CHIEF FINANCIAL OFFICER FOR HIS REVIEW AND DISPOSITON. FORM 990, PART VI, SECTION B, LINE 12C THE CAMPUS EXECUTIVE MONITORS COMPLIANCE WITH THIS POLICY BY REVIEWING ANY DISCLOSED POTENTIAL CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE SALARY OF THE ACTING PRESIDENT IS REVIEWED AND SET BY THE EXECUTIVE COMMITTEE OF THE BOARD OF REGENTS, IN CONSULTATION WITH THE BOARD AS NEEDED FOR PERFORMANCE REVIEW. THE PRESIDENT'S SALARY RANGE IS DETERMINED BY THE COMMITTEE BY TAKING INTO ACCOUNT SALARIES AT OTHER CONCORDIA UNIVERSITIES, OTHER BENCHMARK INSTITUTIONS, AND THE PARTICULAR EXPERIENCE AND CREDENTIALS OF THE PRESIDENT. THE SALARIES OF THE ADMINISTRATIVE COUNCIL ARE SET BY THE PRESIDENT IN A SIMILAR WAY, BASED ON ANNUAL PERFORMANCE EVALUATIONS OF ACHIEVEMENT, INSTITUTIONAL BUDGET, AND BENCHMARK DATA FROM PEER INSTITUTIONS. MINDFUL OF JOB DESCRIPTIONS, MARKETABILITY OF STAFF, GOAL ACHIEVEMENT, AND ANNUAL BUDGETS, THE PRESIDENT DETERMINES THE ANNUAL SALARY OF EACH EMPLOYEE. THE BOARD OF REGENTS IS INFORMED OF THESE SALARIES ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF TRUSTS 43,870. CHANGE IN VALUE OF FUNDS HELD BY THIRD PARTY 5,048. GAIN ON EXTINGUISHMENT OF DEBT 8,250,000. THE PROCESS FOR SELECTING AND OVERSEEING THE WORK OF THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR. CONCORDIA PLAN SERVICES 1333 S KIRKWOOD ROAD ST LOUIS MO 63122 710986725 MAINTAINS THE RETIREMENT PLANS AND DISABILITY INSURANCE FOR EMPLOYEES MO 0 LUTHERAN HOMES OF MICHIGAN 9710 JUNCTION ROAD FRANKENMUTH MI 48734 381358410 RENTS SPACE FOR MEETINGS AND LUNCHEONS. MI 0 LUTHERAN SPECIAL ED MINISTRIES 4090 GEDDES ROAD ANN ARBOR MI 48105 381360583 OCCUPIES OFFICE SPACE ON CAMPUS MI 0 THRIVENT FINANCIAL FOR LUTHERANS 625 FOURTH AVENUE MINNEAPOLIS MN 55415 380123480 INVESTS CONCORDIA LIFE INSURANCE POLICIES MN 0 CONCORDIA UNIVERSITY SYSTEM 1333 S KIRKWOOD ROAD ST LOUIS MO 63122 431634611 PROVIDES CONCORDIA WITH AN OPERATING LINE OF CREDIT & PAYS INTEREST ON CASH. MO 0 MICHIGAN DISTRICT CHURCH EXTENSION FUND 3733 GEDDES ROAD ANN ARBOR MI 48105 381561602 HOLDS CONCORDIA DEBT AND INVESTS CONCORDIA ENDOWMENT GIFTS. MI 0 LUTHERAN CHURCH EXTENSION FUND 1333 S KIRKWOOD ROAD ST LOUIS MO 63122 431151795 HOLDS THE DEBT OF CONCORDIA UNIVERSITY MO 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CONCORDIA UNIVERSITY SYSTEM E 1535074 PER AUDITED FINANCIAL STATEMENTS MICHIGAN DISTRICT CHURCH EXTENSION FUND E 3200000 PER AUDITED FINANCIAL STATEMENTS MICHIGAN DISTRICT CHURCH EXTENSION FUND E 12397614 PER AUDITED FINANCIAL STATEMENTS MICHIGAN DISTRICT - LCMS C 59750 FMV OF CONTRIBUTION