2013-10-14T16:25:49-05:00 2013-05-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2012-06-01 410694721 AUGSBURG COLLEGE AUGS 6123301333 2211 RIVERSIDE AVENUE MINNEAPOLIS MN 554541351 TAMMY MCGEE 6123301333 2013-10-09 1 XIAOYAN LUO P01305207 6123764500 2012 2015-11-30 17:44:51Z PAUL PRIBBENOW 2211 RIVERSIDE AVENUE MINNEAPOLIS MN 554541351 103757773 0 X WWW.AUGSBURG.EDU X 1872 MN A PRIVATE LUTHERAN 4-YEAR COLLEGE LOCATED IN DOWNTOWN MINNEAPOLIS. 33 32 1971 32 58306 -40098 11798813 9229161 90153963 89700828 412456 480599 1547547 1517241 103912779 100927829 25886238 26350736 0 0 47736023 46419045 81199 126330 2018109 24793117 25842602 98496577 98738713 5416202 2189116 127453234 128938582 52355057 47938264 75098177 81000318 X AUGSBURG COLLEGE EDUCATES STUDENTS TO BE INFORMED CITIZENS, THOUGHTFUL STEWARDS, CRITICAL THINKERS, AND RESPONSIBLE LEADERS.THE AUGSBURG EXPERIENCE IS SUPPORTED BY AN ENGAGED COMMUNITY THAT IS COMMITTED TO INTENTIONAL DIVERSITY IN ITS LIFE AND WORK. AN AUGSBURG EDUCATION IS DEFINED BY EXCELLENCE IN THE LIBERAL ARTS AND PROFESSIONAL STUDIES, GUIDED BY THE FAITH AND VALUES OF THE LUTHERAN CHURCH, AND SHAPED BY ITS URBAN AND GLOBAL SETTINGS. 0 0 57658463 26350736 80122356 POSTSECONDARY EDUCATION SET IN A VIBRANT NEIGHBORHOOD AT THE HEART OF THE TWIN CITIES, AUGSBURG COLLEGE OFFERS MORE THAN 50 UNDERGRADUATE MAJORS AND EIGHT GRADUATE DEGREES TO MORE THAN 4,000 STUDENTS OF DIVERSE BACKGROUNDS. THE TRADEMARK OF AN AUGSBURG EDUCATION IS ITS EMPHASIS UPON DIRECT, PERSONAL EXPERIENCE AND ITS DEEP COMMITMENTS TO EDUCATING STUDENTS AT THE INTERSECTIONS OF FAITH, LEARNING, AND SERVICE. AUGSBURG IS RECOGNIZED AS ONE OF THE COUNTRY'S LEADING INSTITUTIONS FOR COMMUNITY ENGAGEMENT, AS DEMONSTRATED THROUGH THE MANY AWARDS IT HAS WON FROM THE PRESIDENT'S HIGHER EDUCATION COMMUNITY SERVICE HONOR ROLL. IN ADDITION, THE COLLEGE WAS AWARDED THE 2012 WILLIAM M. BURKE PRESIDENTIAL AWARD FOR EXCELLENCE IN EXPERIENTIAL EDUCATION BY THE NATIONAL SOCIETY FOR EXPERIENTIAL EDUCATION. AUGSBURG RANKS AMONG THE TOP PRODUCERS OF NATIONAL AND INTERNATIONAL STUDENT FELLOWSHIP AWARDEES. AUGSBURG'S PASSION FOR ACCESS AND EXCELLENCE IN THE LIBERAL ARTS AND PROFESSIONAL STUDIES IS GUIDED BY THE FAITH AND VALUES OF THE LUTHERAN CHURCH WHICH CALLS THE COLLEGE TO EDUCATE STUDENTS TO BE INFORMED CITIZENS, THOUGHTFUL STEWARDS, CRITICAL THINKERS, AND RESPONSIBLE LEADERS. 21394898 0 1807003 ACADEMIC SUPPORT AND STUDENT SERVICESAUGSBURG COLLEGE PROVIDES INNOVATIVE PROGRAMMING AND SUPPORT SERVICES TO A DIVERSE COMMUNITY OF MORE THAN 4,000 UNDERGRADUATE AND GRADUATE LEARNERS. THE GAGE CENTER FOR STUDENT SUCCESS PROVIDES ADVISING, TUTORING, AND OTHER ACADEMIC SUPPORT SERVICES TO ALL UNDERGRADUATE AND GRADUATE STUDENTS. THE GAGE CENTER INCLUDES CLASS ACADEMIC SPECIALISTS WHO PROVIDE INDIVIDUALIZED ACCOMMODATIONS FOR STUDENTS WITH COGNITIVE, LEARNING, AND PHYSICAL DISABILITIES. THE GAGE CENTER ALSO OFFERS SUPPORT PROGRAMS FOR FIRST-GENERATION AND LOW-INCOME STUDENTS. IN ADDITION, AUGSBURG'S STEPUP PROGRAM, AN INNOVATIVE RESIDENTIAL COLLEGE RECOVERY PROGRAM RECOGNIZED NATIONALLY FOR ITS SUCCESS AND LEADING MODEL, SUPPORTS MORE THAN 90 STUDENTS EACH YEAR WITH COUNSELING, SUBSTANCE-FREE HOUSING, AND LEADERSHIP DEVELOPMENT. FINALLY, THROUGH THE INTEGRATED SERVICES OF THE ENROLLMENT CENTER, STUDENTS AND FAMILIES CAN RECEIVE COUNSELING AND SUPPORT WITH TUITION PAYMENT PLANS, SCHOLARSHIPS, FINANCIAL AID, AND REGISTRATION. 8518842 0 9182483 AUXILIARY SERVICESAUGSBURG COLLEGE'S RESIDENTIAL LIFE PROGRAM SEEKS TO DEVELOP RESIDENTS WHO ARE BOTH STUDENTS AND NEIGHBORS IN AN URBAN COLLEGIATE SETTING WHILE BEING GROUNDED IN LIBERAL ARTS, INTENTIONAL DIVERSITY, AND FAITH. THE COLLEGE HAS FIVE RESIDENCE HALLS AND THREE DINING VENUES. DURING THE FALL OF 2012, AUGSBURG WAS HOME TO 999 STUDENTS, WITH 769 WHO PARTICIPATED IN STUDENT MEAL PLANS. DURING SPRING SEMESTER 2013, 975 STUDENTS LIVED ON CAMPUS AND 728 PARTICIPATED IN STUDENT MEAL PLANS. A'VIANDS DINING SERVICE STRIVES TO PROVIDE A WIDE VARIETY OF MEALS THAT MEET NUTRITIONAL AND CULTURAL REQUIREMENTS AND EDUCATE STUDENTS ABOUT NUTRITION AND SUSTAINABLE FOOD PRACTICES. A CAMPUS BOOKSTORE SERVES STUDENTS, FACULTY, STAFF, AND THE GENERAL PUBLIC, OFFERING A VARIETY OF FAIR TRADE GOODS. 87572203 1 1 0 1 0 0 0 0 1 1 1 1 0 0 1 1 1 0 1 1 1 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 X 334 0 1971 1 1 1 1 MX GT ES NU WA 0 0 0 1 1 0 0 0 0 X 33 32 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X TAMMY MCGEE 6123301027 2211 RIVERSIDE AVENUE MINNEAPOLIS MN 554541351 PAUL PRIBBENOW 40.00 X X 254173 0 37619 JODI HARPSTEAD 2.00 X X 0 0 0 PAUL MUELLER 2.00 X X 0 0 0 DAN ANDERSON 2.00 X X 0 0 0 DAVID TIEDE 2.00 X X 0 0 0 ANDRA ADOLFSON 2.00 X 0 0 0 ANN ASHTON-PIPER 2.00 X 0 0 0 JENNIE CARLSON 2.00 X 0 0 0 KAREN DURANT 2.00 X 0 0 0 MATT ENTENZA 2.00 X 0 0 0 MARK EUSTIS 2.00 X 0 0 0 ANTHONY GENIA 2.00 X 0 0 0 ALEXANDER GONZALEZ 2.00 X 0 0 0 MICHAEL GOOD 2.00 X 0 0 0 NORMAN HAGFORS 2.00 X 0 0 0 ROLF JACOBSON 2.00 X 0 0 0 ERIC JOLLY 2.00 X 0 0 0 TOBY PIPER LABELLE 2.00 X 0 0 0 LAJUNE THOMAS LANGE 2.00 X 0 0 0 ANDRE LEWIS 2.00 X 0 0 0 JENNIFER MARTIN 2.00 X 0 0 0 MARIE MCNEFF 2.00 X 0 0 0 PAM MOKSNES 2.00 X 0 0 0 JEFFREY NODLAND 2.00 X 0 0 0 LISA NOVOTNY 2.00 X 0 0 0 PETER ROGNESS 2.00 X 0 0 0 CURT SAMPSON 2.00 X 0 0 0 GARY TANGWALL 2.00 X 0 0 0 HAROLD USGAARD 2.00 X 0 0 0 NORMAN WAHL 2.00 X 0 0 0 BONNIE WALLACE 2.00 X 0 0 0 STEVE WEHRENBERG 2.00 X 0 0 0 MARK WILHELM 2.00 X 0 0 0 TAMMY MCGEE 40.00 X 163943 0 9047 LEIF ANDERSON 40.00 X 123349 0 17406 JULIE EDSTROM 40.00 X 126096 0 16978 BARBARA FARLEY 40.00 X 160725 0 21545 ANN GARVEY 40.00 X 105106 0 14126 REBECCA JOHN 40.00 X 126334 0 9021 CHRISTINE SZAJ 40.00 X 198308 0 16382 HEATHER RIDDLE 40.00 X 35546 0 3034 MARK ENGEBRETSON 40.00 X 122763 0 414 CASSIDY TITCOMB 40.00 X 115337 0 7666 THOMAS MORGAN 40.00 X 111368 0 19720 ANDREA TURNER 40.00 X 110795 0 7400 MILO SCHIELD 40.00 X 102756 0 12321 1856599 0 192679 16 0 1 0 A'VIANDS LLC 1751 W COUNTY ROAD B STE 300 ROSEVILLE MN 55113 FOOD SERVICE 2478237 CONTINUUM CONSTRUCTION INC 15214 EDGEWATER CIRCLE NE PRIOR LAKE MN 55372 CONSTRUCTION 760372 BARNES & NOBLE COLLEGE BOOKSELLERS 120 MOUNTAINVIEW BLVD BASKING RIDGE NJ 07920 BOOKSTORE PROVIDER 417697 BWBR ARCHITECTS INC 380 SAINT PETER ST STE 600 ST PAUL MN 55102 ARCHITECTURAL DESIGN 370564 INTEREUM 845 BERSHIRE LANE N PLYMOUTH MN 55441 OFFICE FURNITURE 269723 28 7121 3078537 6143503 937000 9229161 TUITION AND FEES 611710 80122356 80122356 AUXILIARY ENTERPRISES 711210 9182483 9182483 EDUCATIONAL ACTIVITIES 611710 395989 395989 89700828 576380 -3895 580275 809829 819987 -10158 -10158 -10158 1861078 1928319 28540 -67241 -28540 -95781 -95781 97124 7121 53098 44026 44026 MISCELLANEOUS REVENUE 900099 1483373 1411014 72359 1483373 100927829 91111842 58306 528520 25352611 25352611 998125 998125 1365655 300249 756701 308705 37315747 33079993 3320021 915733 2421395 2111406 218768 91221 2815900 2407431 297687 110782 2500348 2133790 267049 99509 114354 114354 119652 119652 126330 126330 91409 91409 4635140 4094719 506297 34124 494084 264322 229762 2830972 2545519 188551 96902 1262944 1100534 121641 40769 3546086 3249907 296179 2843208 2510467 263723 69018 1443367 1105882 299748 37737 1365800 1186566 179234 4073457 3551153 522304 776690 676905 99785 DUES AND FEES 998987 386292 584626 28069 REFERENCE MATERIALS 509526 499411 7289 2826 BAD DEBT EXPENSE 390693 9303 325249 56141 EMPLOYEE TRAINING/RECRT 239235 6723 232382 130 106998 895 105990 113 98738713 87572203 9148401 2018109 8144042 7576637 926890 4297953 3594352 2132303 2607311 2420167 271128 317616 5835846 5693382 37523 44834 895781 650696 118990048 53443033 67917241 65547015 21696292 25473068 11937263 11247023 3589565 3537888 127453234 128938582 9393698 7548781 2237439 1682970 32900000 31415000 371373 345340 1150000 1010000 6302547 5936173 52355057 47938264 X 32819493 34528754 14350038 17833446 27928646 28638118 75098177 81000318 127453234 128938582 X 2189116 4549682 -836657 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 0 0 0 0 1 190222 190222 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: AUGSBURG COLLEGE IS A MEMBER OF THE MINNESOTA PRIVATE COLLEGE COUNCIL. ACTIVITIES CONDUCTED BY THE MPCC INCLUDE ALL PUBLIC RELATIONS AND ADVOCACY WORK, LEGISLATIVE LOBBYING, SERVING AS A FISCAL AGENT IN LIMITED CIRCUMSTANCES, CONDUCTING RESEARCH, AND PROVIDING A VEHICLE FOR COLLABORATION OF MEMBER INSTITUTIONS. ADDITIONAL ACTIVITIES PROVIDED BY THE ORGANIZATION INCLUDE HANDLING ALL SHARED FUNDRAISING FOR THE BENEFIT OF THE MEMBERS, RECEIVING GRANTS FOR AND CARRYING OUT SPECIAL PROJECTS, AND PROVIDING A VEHICLE FOR COLLABORATION AMONG THE MEMBER INSTITUTIONS. 0 1 X 29778094 1021877 4776803 1008737 111410 96003 34552630 33268035 741606 -3039472 1084164 137110 29199 29778094 28641054 1307888 4286424 1009119 91473 49685 33268035 26221137 426000 3754289 1029258 731114 28641054 33692462 577905 -6911549 998887 138794 26221137 0.00000 0.81390 0.18610 1 0 3530439 3530439 68737043 27470564 41266479 33976378 18546944 15429434 10761545 7425525 3336020 1984643 1984643 65547015 CSV LIFE INSURANCE 213675 F ALTERNATIVE INVESTMENTS 9931595 F PROPERTY HELD FOR RESALE 1101753 F 11247023 ANNUITIES PAYABLE 822393 PERKINS LOAN GRANTS 4983642 PV CAPITAL LEASE OBLIGATIONS 130138 5936173 X 74319021 4549682 481601 5031283 69287738 91409 31548682 31640091 100927829 73198193 901625 901625 72296568 91409 26350736 26442145 98738713 PART IV, LINE 2B: FUNDS HELD IN CUSTODY FOR OTHERS RELATES TO AGENCY FUNDS THAT AUGSBURG COLLEGE HELPS TO ADMINISTER. THERE ARE APPROXIMATELY 20 AGENCIES THAT AUGSBURG COLLEGE CURRENTLY WORKS WITH IN THIS TYPE OF RELATIONSHIP. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE COLLEGE ENDOWMENT CONSISTS OF APPROXIMATELY 350 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES BASED ON DONOR RESTRICTIONS AND BOARD DESIGNATIONS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE COLLEGE HAS RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE INDICATING IT IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS SUBJECT TO FEDERAL AND STATE INCOME TAX ONLY ON NET UNRELATED BUSINESS INCOME. THE COLLEGE ENGAGES IN ACTIVITIES THAT ARE CONSIDERED UNRELATED TO ITS EXEMPT PURPOSE. THESE ACTIVITIES ARE SUBJECT TO FEDERAL AND STATE INCOME TAXES. SUCH ACTIVITIES GENERATED A LOSS POSITION IN FISCAL 2013 AND 2012. FURTHER, THE COLLEGE HAS A NET OPERATING LOSS CARRYFORWARD AVAILABLE TO OFFSET ANY TAXABLE INCOME FROM THESE UNRELATED ACTIVITIES. ACCORDINGLY, NO FEDERAL OR STATE TAX PROVISION IS REQUIRED. THE NET OPERATING LOSSES BEGIN TO EXPIRE IN 2020. THE COLLEGE ADOPTED ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS AND FILES AS A TAX EXEMPT ORGANIZATION. NO ADJUSTMENTS TO THE FINANCIAL STATEMENTS WERE REQUIRED AS A RESULT OF THE IMPLEMENTATION OF THIS STANDARD. THE COLLEGE HAS NO CURRENT OBLIGATION FOR UNRELATED BUSINESS INCOME TAX. THE COLLEGE TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AUTHORITIES. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, THE TAX RETURNS FOR THE YEARS 2010 THROUGH 2012 ARE SUBJECT TO REVIEW BY FEDERAL AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADJUSTMENT OF ACTUARIAL LIABILITY 15,865. CHANGE IN ALLOWANCE FOR UNCOLLECTIBLE PLEDGES -407,349. SPECIAL EVENT EXPENSES 53,098. RENTAL EXPENSES 819,987. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS 26,350,736. LOSS ON DISPOSAL OF FIXED ASSETS -25,840. ENDOWMENT INCOME AND GAINS 403,895. ENDOWMENT GAINS 4,819,891. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 53,098. RENTAL EXPENSES 819,987. LOSS ON DISPOSAL OF FIXED ASSETS 28,540. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS 26,350,736. 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 THE STATEMENT IS PUBLISHED AT VARIOUS TIMES THROUGHOUT THE YEAR IN REGIONAL NEWSPAPERS ANNOUNCING REGISTRATION DATES AND PROGRAMS OFFERED. THE COLLEGE FOLLOWS A NONDISCRIMINATORY POLICY REGARDING ALL PROGRAMS. ENROLLMENT OF STUDENTS IS WITHOUT DISCRIMINATION AS TO RACE, RELIGION, SEX, COLOR OR NATIONAL ORIGIN. RECRUITMENT PROCEDURES ARE DESIGNED AND CARRIED OUT TO REACH STUDENTS OF ALL RACIAL SEGMENTS IN THE GEOGRAPHICAL AREA SERVED. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES SUPPORT FROM THE STATE OF MINNESOTA AND FROM THE UNITED STATES GOVERNMENT IN CONNECTION WITH STUDENT AID PROGRAMS SUCH AS FEDERAL AND MINNESOTA COLLEGE WORK-STUDY PROGRAMS, PELL GRANTS, SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS AND PERKINS LOAN FUNDS. THE COLLEGE ALSO RECEIVES VARIOUS OTHER FEDERAL AND STATE EDUCATIONAL AND RESEARCH GRANTS OR SUBSIDIES. 1 CENTRAL AMERICA AND THE CARIBBEAN - 3 11 PROGRAM SERVICES INSTRUCTION 1282033 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS INSTRUCTION 4858 EUROPE (INCLUDING ICELAND & GREENLAND) - 0 0 PROGRAM SERVICES INSTRUCTION 13003 NORTH AMERICA - CANADA AND MEXICO, BUT 1 8 PROGRAM SERVICES INSTRUCTION 661932 NORTH AMERICA 0 0 INVESTMENTS INSTRUCTION 180285 SOUTH AMERICA 0 0 PROGRAM SERVICES INSTRUCTION 115205 SUB-SAHARAN AFRICA 1 10 PROGRAM SERVICES INSTRUCTION 687465 SUB-SAHARAN AFRICA 0 0 INVESTMENTS INSTRUCTION 268551 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES ACADEMIC SUPPORT 485 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES INSTITUTIONAL SUPPORT 32630 EUROPE (INCLUDING ICELAND & GREENLAND) - 0 0 PROGRAM SERVICES INSTITUTIONAL SUPPORT 12145 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES INSTITUTIONAL SUPPORT 57519 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES STUDENT SERVICES 2250 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES STUDENT SERVICES 1228 5 29 0 0 5 29 3213332 106257 3319589 TUITION ASSISTANCE AND SCHOLARSHIPS CENTRAL AMERICA AND THE CARIBBEAN - 1 40764 OTHER CHARGES 0 N/A N/A TUITION ASSISTANCE AND SCHOLARSHIPS EAST ASIA AND THE PACIFIC - 23 357429 OTHER CHARGES 0 N/A N/A TUITION ASSISTANCE AND SCHOLARSHIPS EUROPE (INCLUDING ICELAND & GREENLAND) - 28 242917 OTHER CHARGES 0 N/A N/A TUITION ASSISTANCE AND SCHOLARSHIPS MIDDLE EAST AND NORTH AFRICA - 4 110924 OTHER CHARGES 0 N/A N/A TUITION ASSISTANCE AND SCHOLARSHIPS NORTH AMERICA 1 21905 OTHER CHARGES 0 N/A N/A TUITION ASSISTANCE AND SCHOLARSHIPS RUSSIA & THE NEWLY INDEPENDENT STATES - 1 24400 OTHER CHARGES 0 N/A N/A TUITION ASSISTANCE AND SCHOLARSHIPS SOUTH AMERICA - ARGENTINA, BOLIVIA, 1 3912 OTHER CHARGES 0 N/A N/A TUITION ASSISTANCE AND SCHOLARSHIPS SOUTH ASIA - AFGHANISTAN, BANGLADESH, 3 43625 OTHER CHARGES 0 N/A N/A TUITION ASSISTANCE AND SCHOLARSHIPS SUB-SAHARAN AFRICA - ANGOLA, 7 152249 OTHER CHARGES 0 N/A N/A 1 0 1 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: THE MAJORITY OF EXPENDITURES RELATE TO WIRE TRANSFERS MADE TO FOREIGN OFFICES TO COVER PAYMENTS MADE DIRECTLY OUT OF THESE OFFICES FOR EXPENDITURES INCURRED FOR INSTRUCTION OF STUDENTS WHILE ATTENDING COURSES AT THESE LOCATIONS. REMAINING EXPENDITURES RELATE TO PAYMENTS MADE DIRECTLY TO VENDORS FOR SERVICES PROVIDED TO THE COLLEGE BY FOREIGN VENDORS. ALL REQUESTS FOR PAYMENTS/WIRES ARE REVIEWED AND APPROVED BY APPROPRIATE SUPERVISORS OF THE RELATED DEPARTMENT. AUGSBURG COLLEGE OFFERS SCHOLARSHIPS AND GRANTS TO QUALIFIED STUDENTS TO HELP REDUCE THEIR OUT-OF-POCKET TUITION COSTS. STUDENTS RECEIVING FINANCIAL ASSISTANCE OF THIS FORM MUST MEET SPECIFIC CRITERIA SUCH AS ACADEMIC ACHIEVEMENT, FINANCIAL NEED AND OTHER SIMILAR STANDARDS WHETHER PUT IN PLACE BY THE COLLEGE OR BY DONORS. METHOD USED TO ACCCOUNT FOR EXPENDITURES: SCHEDULE F, PART I, LINE 3: ACCRUAL X X X X X X X 1 JOHNSON GROSSNICKLE & ASSOCIATES INC 29 SOUTH PARK BLVD GREENWOOD IN 46143 CAMPAIGN COUNSEL 0 0 119624 0 GLENN THIEL & ASSOCIATES 813 E 96TH ST BLOOMINGTON MN 55420 GIFT PLANNING CONSULTANT 0 0 6706 0 126330 MN A-CLUB GOLF TOURNAMENT 41078 0 41078 209 9495 5577 4966 0 0 STEP-UP GOLF TOURNAMENT 32378 0 32378 0 2800 8841 0 0 2000 3 30789 7121 23668 380 9101 6093 3377 0 259 104245 7121 97124 589 21396 20511 8343 2259 53098 44026 1 TUITION ASSISTANCE AND SCHOLARSHIPS 2145 25352611 N/A N/A PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: AUGSBURG COLLEGE OFFERS SCHOLARSHIPS AND GRANTS TO QUALIFIED STUDENTS TO HELP REDUCE THEIR OUT-OF-POCKET TUITION COSTS. STUDENTS RECEIVING FINANCIAL ASSISTANCE OF THIS FORM MUST MEET SPECIFIC CRITERIA SUCH AS ACADEMIC ACHIEVEMENT, FINANCIAL NEED AND OTHER SIMILAR STANDARDS WHETHER PUT IN PLACE BY THE COLLEGE OR BY DONORS OF RESTRICTED FUNDS. X 1 1 X X X 1 0 0 0 0 0 0 0 0 PAUL PRIBBENOW 249122 0 0 0 5051 0 25313 0 12306 0 291792 0 0 0 TAMMY MCGEE 163307 0 0 0 636 0 8207 0 840 0 172990 0 0 0 BARBARA FARLEY 159531 0 0 0 1194 0 16461 0 5084 0 182270 0 0 0 CHRISTINE SZAJ 197629 0 0 0 679 0 10180 0 6202 0 214690 0 0 0 PART I, LINE 1A PAUL PRIBBENOW - RESIDENCE FOR PERSONAL USE - NO AMOUNT WAS REPORTED AS TAXABLE INCOME - THE HOUSE IS OWNED BY THE COLLEGE AND IS USED TO HOST COLLEGE FUNCTIONS PART I, LINE 4A DURING THE YEAR THE COLLEGE MADE A SEVERANCE PAYMENT OF $31,111 TO CHRISTINE SZAJ AS A RESULT OF HER POSITION BEING ELIMINATED. A MINNESOTA HIGHER EDUCATION FACILITIES AUTHORITY 410988525 60416HEM2 2005-04-13 6938389 PAY OFF SERIES 4 F-1 AND 4-W BONDS 0 0 0 B MINNESOTA HIGHER EDUCATION FACILITIES AUTHORITY 410988525 60416HHR8 2006-07-26 15644110 CONSTRUCTION OF OREN GATEWAY CENTER 0 0 0 C MINNESOTA HIGHER EDUCATION FACILITIES AUTHORITY 410988525 60416HHS6 2006-07-26 5000000 MULTIPLE FACILITIES 0 0 0 D MINNESOTA HIGHER EDUCATION FACILITIES AUTHORITY 410988525 60416HUF9 2010-10-13 8936602 REFINANCE SERIES 4-Y BONDS 0 0 0 A 6938389 700303 11607 6125437 134932 2008 0 1 1 1 B 1645000 15644110 1040750 56532 267315 14336045 2008 0 0 1 1 C 1500000 5000000 99000 26500 4874500 2008 0 0 1 1 D 1735000 8936602 837609 8294681 172187 8294681 1 1 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 A 1 0 0 0 0 0 B 1 0 0 0 0 0 C 1 1 0 0 0 0 D 1 0 0 0 0 0 A 0 B 0 C 0 D 0 WILLIAM FRAME FORMER OFFICER LOAN AGAINST LIFE INSURANCE POLICY X 194965 317616 0 1 1 317616 X 29 901290 STOCK MARKET QUOTES X 1 4198 APPRAISAL VALUE X SILENT AUCTION ITEMS 149 18889 ESTIMATED FMV X MCGYAN REACTOR 1 500 ESTIMATED FMV X GIFTS IN KIND 8 5485 ESTIMATED FMV X LAB EQUIPMENT 1 6638 ESTIMATED FMV 0 0 1 1 METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: PART I, COLUMN (B): THE NUMBER OF ITEMS CONTRIBUTED WAS THE BASIS FOR THE ESTIMATED NUMBER OF CONTRIBUTORS EXCEPT IN THE CASE OF SECURITIES, WHICH REPRESENTS THE NUMBER OF INDIVIDUALS THAT DONATED SECURITIES. THIRD PARTY USE: PART I, LINE 32B: THE COLLEGE USED A REALTOR FOR THE SALE OF PROPERTY. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR AND OTHER OFFICERS, PLUS AT LEAST FOUR OTHER MEMBERS ELECTED BY THE BOARD OF REGENTS. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY OF THE BOARD OF REGENTS IN THE MANAGEMENT OF THE BUSINESS OF THE COLLEGE IN THE INTERVAL BETWEEN MEETINGS OF THE BOARD OF REGENTS, AND THE EXECUTIVE COMMITTEE IS AT ALL TIMES SUBJECT TO THE CONTROL AND DIRECTION OF THE BOARD OF REGENTS. FORM 990, PART VI, SECTION B, LINE 11 THE DRAFT VERSION OF THE FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE FOR THEIR REVIEW AND APPROVAL FOR SUBMISSION. A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF REGENTS PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C AUGSBURG COLLEGE HAS A CONFLICT OF INTEREST POLICY THAT COVERS THE BOARD OF REGENTS AND ALSO A CONFLICT OF INTEREST POLICY INCLUDED IN THE EMPLOYEE HANDBOOK. THE ENTIRE BOARD OF REGENTS IS REQUIRED TO ANNUALLY SUBMIT A SIGNED STATEMENT OF COMPLIANCE INTENDED TO ASSIST IN IDENTIFYING AND HANDLING POTENTIAL OR ACTUAL CONFLICTS OF INTEREST THAT MAY BE ENCOUNTERED BY REGENTS IN THEIR SERVICE TO AUGSBURG COLLEGE. EACH INSTANCE OF A POTENTIAL CONFLICT IS THEN DISCUSSED INDIVIDUALLY WITH THAT REGENT BY THE BOARD CHAIR. THIS CONVERSATION INCLUDES THE APPROPRIATE ACTION BY THE REGENT TO TAKE IF SUCH A CONFLICT OF INTEREST DOES MATERIALIZE IN THE PERFORMANCE OF HIS/HER DUTIES AS A REGENT. PRIOR TO BOARD OR COMMITTEE ACTION ON A CONTRACT OF TRANSACTION INVOLVING A CONFLICT OF INTEREST, A REGENT OR COMMITTEE MEMBER HAVING A CONFLICT OF INTEREST AND WHO IS IN ATTENDANCE AT THE MEETING IS REQUIRED TO DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. SUCH DISCLOSURE IS REFLECTED IN THE MINUTES OF THE MEETING. A PERSON WHO HAS A CONFLICT OF INTEREST MAY NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE REGENT'S OR COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. THE PERSON HAVING A CONFLICT OF INTEREST MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND MUST NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN, UNLESS THE VOTE IS BY SECRET BALLOT. SUCH PERSON'S INELIGIBILITY TO VOTE IS REFLECTED IN THE MINUTES OF THE MEETING. IT IS THE COLLEGE'S INTENT TO AVOID CONFLICTS BETWEEN THE PERSONAL INTERESTS OF EMPLOYEES AND THE INTERESTS OF THE COLLEGE. IN THE EVENT AN EMPLOYEE, OR THEIR FAMILY MEMBER, MAY HAVE A FINANCIAL, PERSONAL OR PROFESSIONAL INTEREST THAT COULD POTENTIALLY CREATE A CONFLICT OF INTEREST IN ANY DECISION OR TRANSACTION INVOLVING THE COLLEGE, THE EMPLOYEE MUST DISCLOSE CLEARLY AND FULLY IN WRITING TO THE APPROPRIATE DIVISION VICE PRESIDENT THE NATURE OF THE DECISION OR TRANSACTION AND THE POTENTIAL CONFLICT OF INTEREST AND REFRAIN FROM PARTICIPATING IN THE COLLEGE'S CONSIDERATION OF THE TRANSACTION OR THE PROCESSING OF THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT'S COMPENSATION IS REVIEWED, AND ADJUSTED IF NECESSARY, ANNUALLY BY THE BOARD OF REGENTS EXECUTIVE COMMITTEE. HUMAN RESOURCES PROVIDES SURVEY DATA FROM THE COLLEGE AND UNIVERSITY PROFESSIONAL ASSOCIATION FOR HUMAN RESOURCES (CUPA-HR). THIS INFORMATION IS BASED ON OVER 150 SCHOOLS THAT COMPARE TO AUGSBURG REGARDING ENROLLMENT SIZE, UNDERGRADUATE AND GRADUATE PROGRAMS, AS WELL AS OTHER ELCA COLLEGES. THIS INFORMATION IS SENT TO THE EXECUTIVE COMMITTEE EACH SUMMER AND THEN THE REVIEW OCCURS DURING THE NEXT FEW MONTHS BEFORE BEING COMMUNICATED TO THE PRESIDENT IN FALL BY THE BOARD CHAIR. IF A SALARY INCREASE IS APPROVED BY THE BOARD, A PERSONNEL ACTION REQUEST FORM IS SUBMITTED. THIS PROCESS WAS LAST UNDERTAKEN IN JANUARY 2013 FOR THE PRESIDENT AND THE PROVOST. THE INDEPENDENT REVIEW OF SALARY AND BENEFITS WAS CONDUCTED BY AN EXTERNAL FIRM, SULLIVAN COTTER AND ASSOCIATES. THE PRESIDENT ANNUALLY REVIEWS THE COMPENSATION FOR ALL CABINET MEMBERS. HE DETERMINES THE COMPENSATION FOR HIS DIRECT REPORTS, BUT LEAVES THE FINAL DECISION TO THE APPROPRIATE VICE PRESIDENT FOR KEY EMPLOYEES THAT DO NOT REPORT DIRECTLY TO HIM. HUMAN RESOURCES PROVIDES SURVEY DATA FROM THE COLLEGE AND UNIVERSITY PROFESSIONAL ASSOCIATION FOR HUMAN RESOURCES (CUPA-HR), AS WELL AS INDUSTRY SPECIFIC COMPENSATION INFORMATION FOR CERTAIN POSITIONS. THE CUPA-HR SALARY INFORMATION IS BASED ON APPROXIMATELY 150 MIDWEST COLLEGES AND UNIVERSITIES WITH SIMILAR STUDENT ENROLLMENT AND DEGREE OFFERINGS, AS WELL AS OTHER ELCA COLLEGES. HUMAN RESOURCES PROVIDES THIS INFORMATION TO THE PRESIDENT IN THE WINTER EACH YEAR, AND THE REVIEW OCCURS DURING THE NEXT FEW MONTHS. THE HUMAN RESOURCES DIRECTOR THEN COMMUNICATES THE COMPENSATION TO THE APPROPRIATE CABINET MEMBER AND ENSURES A PERSONNEL ACTION REQUEST FORM IS COMPLETED. THIS REVIEW LAST OCCURRED IN SPRING 2013. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE 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: ADJUSTMENT OF ACTUARIAL LIABILITY 15,864. CHANGE IN ALLOWANCE FOR UNCOLLECTIBLE PLEDGES -407,349. NET GAINS ON ENDOWMENT INVESTMENTS -445,172. ZEBRA INVESTMENTS SIX LIMITED FIVE SIMPSON STREET WINDHOEK, WEST WA FOREIGN CAMPUS WA AUGSBURG COLLEGE C 126859 465046 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0