2012-05-15T08:26:25-05:00 2011-06-30 BAKER TILLY VIRCHOW KRAUSE LLP 225 S 6TH ST STE 2300 MINNEAPOLIS MN 55402 990 2010-07-01 952798775 CONCORDIA UNIVERSITY IRVINE CONC 9492143126 1530 CONCORDIA WEST IRVINE CA 926123203 KEVIN TILDEN 9492143126 2012-05-14 1 LAWRENCE H MOHR CPA 6128764500 2010 2016-02-24 21:20:13Z KEVIN TILDEN 1530 CONCORDIA WEST IRVINE CA 92612 62548103 0 X WWW.CUI.EDU X 1972 CA CONCORDIA UNIVERSITY IS A CHRISTIAN UNIVERSITY WITH 1555 UNDERGRADUATE AND 1635 GRADUATE STUDENTS. CONCORDIA IS THE EMERGING LEADER AMONG CHRISTIAN COLLEGES IN SOUTHERN CALIFORNIA - A SPECIAL PLACE WHERE ACADEMIC EXCELLENCE IS ACHIEVED AMONG FRIENDS AND WHERE GRADUATES LEAVE PREPARED FOR MINISTRY, READY TO CHANGE THE WORLD. AT CONCORDIA, STUDENTS LIVE THEIR FAITH NOT FOR ONE HOUR, ONE DAY, OR ONCE A WEEK. HERE, WE LIVE OUR CHRISTIAN FAITH AS IT IS MEANT TO BE LIVED: THROUGH LEARNING, SERVICE, AND LEADERSHIP. THERE ARE SO MANY WAYS TO WORSHIP, STUDY, AND SERVE THE LORD AT CONCORDIA. 18 18 1143 30 0 0 8755417 1876229 51438187 58113010 195514 917252 124442 219085 60513560 61125576 13321955 13413114 0 0 21501723 23082374 0 0 0 19325568 20698613 54149246 57194101 6364314 3931475 87875263 88488927 48939266 44335283 38935997 44153644 CONCORDIA UNIVERSITY IRVINE, GUIDED BY THE GREAT COMMISSION OF CHRIST JESUS AND THE LUTHERAN CONFESSIONS, EMPOWERS STUDENTS THROUGH THE LIBERAL ARTS AND PROFESSIONAL STUDIES FOR LIVES OF LEARNING, SERVICE, AND LEADERSHIP. 0 0 29049356 13413114 49577494 INSTRUCTION- DIVISIONALINSTRUCTION, INCLUDES GRANTS AND ALLOCATIONS. CONCORDIA UNIVERSITY CURRENTLY HAS 1,555 UNDERGRADUATE STUDENTS AND 1,635 GRADUATE STUDENTS 12297789 ACADEMIC SUPPORT AND STUDENT SERVICESACADEMIC SUPPORT INCLUDES OFFICE OF THE PROVOST, DEANS OF VARIOUS ACADEMIC DIVISIONS, AND UNIVERSITY LIBRARY SERVICES. STUDENT SERVICES INCLUDES ADMISSIONS, FINANCIAL AID, REGISTRAR, AND ATHLETICS. 6423060 8535516 AUXILARY SERVICESAUXILIARY ENTERPRISES AT CONCORDIA ARE GENERALLY COMPRISED OF RESIDENCE HALLS, A DINING HALL AND A SNACK SHOP. 47770205 1 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 1 1 0 0 1 161 0 1143 1 0 0 0 0 0 1 1 0 0 0 0 X 18 18 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X KEVIN TILDEN 9492143126 1530 CONCORDIA WEST IRVINE CA 92612 PAUL BELDEN 1.00 X 0 0 0 REV ROBERT DARGATZ 1.00 X 0 0 0 DR MARY FINK 1.00 X 0 0 0 JOHN FRIEND 1.00 X 0 0 0 REV RANDALL GOLTER 1.00 X 0 0 0 DR ELMER GOODING 1.00 X 0 0 0 RACHEL KLITZING 1.00 X 0 0 0 DAVID LEICHTFUSS 1.00 X 0 0 0 HEATHER MANNING 1.00 X 0 0 0 MICHAEL MOREHOUSE 1.00 X 0 0 0 ROBERT NEWTON 1.00 X 0 0 0 CRAIG OLSON 1.00 X 0 0 0 SANDRA OSTAPOWICH 1.00 X 0 0 0 GLEN PIPER 1.00 X 0 0 0 PATRICK STACKER 1.00 X 0 0 0 CYNTHIA STEINBECK 1.00 X 0 0 0 REVDR LARRY STOTERAU 1.00 X 0 0 0 DONALD TIETJEN 1.00 X 0 0 0 DANIEL WALKER 1.00 X 0 0 0 DRAUDREY WILLIAMS 1.00 X 0 0 0 LOREN KRAMER 40.00 X 40648 0 2349 KURT KRUEGER 40.00 X 94663 0 12283 KEVIN TILDEN 40.00 X 145764 0 26550 MARY SCOTT 40.00 X 158408 0 17373 GARY MCDANIEL 40.00 X 133905 0 20878 GREGORY SELTZ 40.00 X 132559 0 20075 RODERICK SOPER 40.00 X 122410 0 14508 TIMOTHY PREUSS 40.00 X 146765 0 23228 CURT CATTAU 40.00 X 124169 0 13065 DEAN VIESSELMEYER 40.00 X 146597 0 15401 1245888 0 165710 22 0 1 0 BON APPETIT 1000 WEST TEMPLE STREET LOS ANGELES CA 90074 FOOD SERVICE 2336043 ARAMARK FACILITIES SERVICES 24818 NETWORK PL CHICAGO IL 606731248 FACILITIES MAINTENANCE 1736104 K-12 TEACHERS ALLIANCE 20624 ABBEY WOODS FRANKFORT IL 60423 RECRUITMENT SERVICES 953766 TRUSTED TECHNICAL SOLUTIONS LLC PO BOX 902 WHITE SALMON WA 98672 IT SUPPORT SERVICES 241355 ELLIANCE 600 RIVER AVENUE STE 201 PITTSBURGH PA 15212 WEBSITE DEVELOPMENT SERVICES 221250 22 202386 223540 1450303 214460 1876229 TUITION AND FEES 611710 49577494 49577494 HOUSING & STUDENT FOOD 611710 7735330 7735330 AUXILIARY SERVICES 611171 800186 800186 58113010 97240 97240 431824 446700 -14876 -14876 -14876 1795839 975827 820012 820012 820012 OTHER REVENUE 900099 233961 233961 233961 61125576 58113010 0 1136337 13413114 13413114 676211 676211 18473982 17054808 1419174 1401240 1219547 181693 1552246 1347438 204808 978695 851887 126808 279300 279300 81932 81932 25133 25133 6011833 4592850 1418983 1166500 1166500 336920 158966 177954 654596 76496 578100 1501206 770176 731030 953194 895777 57417 67879 52140 15739 1057092 856245 200847 3131676 2515681 615995 536057 30265 505792 BOND INT. & REL FEES 1510179 1510179 PROGRAM ACTIVITY 1359762 1332567 27195 EQUIPMENT RENTAL 1107914 1107914 BAD DEBT EXPENSE 549742 549742 OTHER 367698 327834 39864 57194101 47770205 9423896 0 157100 822853 603854 3878669 4667581 3290737 2602989 1789225 106331 388399 174955 623967 594365 103382067 40470477 65770815 62911590 5742511 8802678 7318047 6117524 87875263 88488927 2941205 3107806 4461840 4920422 37480000 33925000 1738189 345056 116441 1972976 2265614 48939266 44335283 X 20209916 25553963 7895886 7444223 10830195 11155458 38935997 44153644 87875263 88488927 X 3931475 1286172 X X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 125841 X 0 10337396 91352 1501082 -86800 12016630 9190027 314334 833035 10337396 10726670 491407 -1708050 320000 9190027 0.00000 1.00000 0.00000 0 0 1031439 1031439 85858931 31171363 54687568 8770683 3642230 5128453 7595173 5656884 1938289 125841 125841 62911590 INTEREST IN NET ASSETS OF CONCORDIA UNIVERSITY FOUNDATION 3267420 BENEFICIAL INTEREST IN PERPETUAL FUNDS 885324 BENEFICIAL INTEREST IN SPLIT INT AGREEMENTS 1174902 UNAMORTIZED BOND ISSUE COSTS 427223 CASH SURRENDER VALUE OF LIFE INSURANCE 362655 6117524 INTEREST RATE EXCHANGE LIABILITY 2265614 2265614 61125576 57194101 3931475 1347774 -61602 1286172 5217647 49420201 1347774 698343 2046117 47374084 25133 13726359 13751492 61125576 44202554 446700 446700 43755854 25133 13413114 13438247 57194101 PART III, LINE 4: THE ART COLLECTION IS HELD BY CONCORDIA SOLELY FOR THE PRESERVATION/BENEFIT FOR FUTURE GENERATIONS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE UNIVERSITY FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE UNIVERSITY FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2011 AND 2010. THE UNIVERSITY'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 2008 THROUGH 2010 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 8 - OTHER ADJUSTMENTS: UNREALIZED LOSS ON INTEREST RATE EXCHANGE AGREEMENT -292,638. CHANGE IN INTEREST IN NET ASSETS OF CONCORDIA UNIVERSITY FOUNDATION -20,607. CHANGE IN VALUE OF BENEFICIAL INTEREST IN SPLIT-INTEREST AGREEMENTS 162,200. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL FUNDS 89,443. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN SPLIT-INTEREST AGREEMENTS 162,200. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL FUNDS 89,443. DIRECT RENTAL EXPENSES 446,700. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 13,413,114. UNREALIZED LOSS ON INTEREST RATE EXCHANGE AGREEMENT 292,638. CHANGE IN INTEREST IN NET ASSETS OF CONCORDIA UNIVERSITY FOUNDATION 20,607. PART XIII, LINE 2D - OTHER ADJUSTMENTS: DIRECT RENTAL EXPENSES 446,700. PART XIII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 13,413,114. 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 OF NON-DISCRIMINATORY POLICY IS PUBLISHED IN THE UNIVERSITY'S CATALOG, HANDBOOK & ALL PROMOTIONAL PUBLICATIONS. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE UNIVERSITY RECEIVES FINANCIAL ASSISTANCE FROM THE U.S. GOVERNMENT IN CONNECTION WITH VARIOUS PROGRAMS SUCH AS THE PERKINS STUDENT LOAN PROGRAM, FEDERAL WORK STUDY PROGRAM, PELL GRANT PROGRAM, AND SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAM. EAST ASIA AND THE PACIFIC 1 3 PROGRAM SERVICES DEVELOP MEANINGFUL RELATIONSHIPS WITH CHINESE BUSINESS LEADERS, EDUCATORS, PROFESSIONALS AND COMMUNITY MEMBERS FOR THE BENEFIT OF STUDENT INTERNSHIPS IN THE PEOPLE'S REPUBLIC OF CHINA. 299729 1 3 0 0 1 3 299729 0 299729 0 0 0 0 0 0 1 TUITION DISCOUNT 1396 13413114 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: CONCORDIA UNIVERSITY IRVINE 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. THE OFFICE OF FINANCIAL AID IS ACCOUNTABLE FOR MONITORING AND DISBURSING ALL FINANCIAL ASSISTANCE TO STUDENT ACCOUNTS. X 0 0 X X X X 0 0 0 0 0 0 0 0 0 KEVIN TILDEN 128026 0 0 0 17738 0 12339 0 14211 0 172314 0 0 0 MARY SCOTT 119900 0 0 0 38508 0 14038 0 3335 0 175781 0 0 0 GARY MCDANIEL 118715 0 0 0 15190 0 11556 0 9322 0 154783 0 0 0 GREGORY SELTZ 106363 0 0 0 26196 0 7105 0 12970 0 152634 0 0 0 TIMOTHY PREUSS 116390 0 0 0 30375 0 9705 0 13523 0 169993 0 0 0 DEAN VIESSELMEYER 104743 0 0 0 41854 0 9213 0 6188 0 161998 0 0 0 PART I, LINE 1A THE PRESIDENT OF THE UNIVERSITY RESIDES IN CAMPUS PROVIDED HOUSING YEAR-ROUND. COLORADO EDUCATIONAL AND CULTURAL FACILITIES AUTHORITY 840896727 196458T45 2005-12-15 25000000 CONSTRUCTION OF NEW BUILDINGS; IMPROVEMENT OF ATHLETIC FACILITIES 0 0 0 25000000 4609598 470417 215490 19704495 2006 1 0 1 1 0 0 0 0 1 0 1 0 0 0 0 TIMOTHY PREUSS X 106331 106331 0 1 1 106331 DAN WALKER UNIVERSITY BOARD OF REGENT 0 DAN WALKER, WHO SERVES AS A UNIVERSITY BOARD OF REGENT, IS ALSO THE PRESIDENT OF FARMERS AND MERCHANTS BANK. THE UNIVERSITY MAINTAINS SEVERAL ACCOUNTS AT THE BANK WHICH ARE USED FOR GENERAL OPERATING PURPOSES IN THE NORMAL COURSE OF BUSINESS. THERE WERE NO ACCOUNT MAINTENANCE FEES CHARGED TO THE UNIVERSITY DURING THE FISCAL YEAR. 0 X 836 APPRAISALS/ESTIMATES X 5 36595 FAIR MARKET VALUE X 1 65 RETAIL COST X 7 1220 FAIR MARKET VALUE X 1 400 FAIR MARKET VALUE X CLASSROOM EQUIPMENT 1 10000 FAIR MARKET VALUE X SCIENTIFIC EQUIPMENT 1 165000 APPRAISAL X COUPONS/TICKETS 6 344 FAIR MARKET VALUE 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 1 THE BOARD OF REGENTS HAS GRANTED THE AUTHORITY TO THE FOLLOWING COMMITTEES: (1) INVESTMENT COMMITTEE - CHARGED WITH THE OVERSIGHT OF THE UNIVERSITY'S ENDOWMENT, INVESTMENT DECISIONS, AND ALL CUSTODIAL CONCERNS RELATED TO CONCORDIA'S FINANCIAL INSTRUMENTS. (2) FINANCE/AUDIT COMMITTEE - CHARGED WITH THE OVERSIGHT OF THE FINANCIAL MANAGEMENT OF THE UNIVERSITY, INCLUDING THE REVIEW OF ALL EXTERNAL FINANCIAL REPORTING AND THE ANNUAL AUDIT PROCESS. (3) COMPENSATION COMMITTEE - CHARGED WITH THE REVIEW AND APPROVAL OF ALL COMPENSATION STRUCTURES RELATING TO FACULTY, STAFF, AND KEY EMPLOYEES. FORM 990, PART VI, SECTION A, LINE 7A THE SYNOD HOLDS A CONVENTION EVERY THREE YEARS, WHICH IS COMPRISED OF LOCAL LUTHERAN CONGREGATIONS. A REPRESENTATIVE OF THE CONGREGATIONS IS APPOINTED WHO IN TURN VOTES FOR THREE MEMBERS OF THE BOARD OF REGENTS. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD ASSIGNS AUTHORITY TO THE FINANCE COMMITTEE TO PERFORM A THOROUGH REVIEW OF THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C IN THEIR CAPACITY AS DIRECTORS, THE MEMBERS OF THE BOARD OF DIRECTORS OF CONCORDIA UNIVERSITY IRVINE MUST ACT AT ALL TIMES IN THE BEST INTEREST OF THE UNIVERSITY. ALL ACTUAL AND POTENTIAL CONFLICTS OF INTEREST SHALL BE DISCLOSED BY BOARD MEMBERS TO THE APPPROPRIATE PERSONNEL WITHIN THE UNIVERSITY THROUGH THE ANNUAL DISCLOSURE FORM AND/OR WHENEVER A CONFLICT ARISES.THE DISINTERESTED MEMBERS OF THE BOARD SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE (IF ANY). IF IT IS DETERMINED THAT A CONFLICT OF INTEREST DOES IN FACT EXIST, THE INTERESTED BOARD MEMBER(S) IS/ARE RECUSED FROM PARTICIPATING IN DEBATES AND VOTES ON THE MATTER. STAFF AND FACULTY OF THE ORGANIZATION ARE REGULARLY REQUIRED TO REAFFIRM THEIR ADHERENCE TO AND UNDERSTANDING OF THE NEED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION DECISIONS ARE SUBJECT TO REVIEW AND CONCURRENCE BY SENIOR MEMBERS OF STAFF. COMPARABILITY DATA AS PROVIDED BY WATSON AND WYATT IS USED AS A BENCHMARK, AND THE METHODOLOGY OF THE DECISION IS DOCUMENTED BY HUMAN RESOURCES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND RELATED DOCUMENTS ARE HOUSED ON THE HUMAN RESOURCES WEBSITE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 1,347,774. UNREALIZED LOSS ON INTEREST RATE EXCHANGE AGREEMENT -292,638. CHANGE IN INTEREST IN NET ASSETS OF CONCORDIA UNIVERSITY FOUNDATION -20,607. CHANGE IN VALUE OF BENEFICIAL INTEREST IN SPLIT-INTEREST AGREEMENTS 162,200. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL FUNDS 89,443. TOTAL TO FORM 990, PART XI, LINE 5: 1,286,172. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS FOR THE AUDIT OF THE FINANCIAL STATEMENTS. W-2 & 1099 REPORTING FORM 990, PART V, LINES 1A & 2A CONCORDIA UNIVERSITY IRVINE AND CONCORDIA UNIVERSITY IRVINE FOUNDATION ARE RELATED NONPROFIT CORPORATIONS UTILIZING A COMMON POOL OF EMPLOYEES. BOTH ORGANIZATIONS FILE A COMMON PAYROLL UNDER CONCORDIA UNIVERSITY IRVINE AND ALL TAX REPORTING IS DONE THROUGH UTILIZING CONCORDIA UNIVERSITY IRVINE AS A COMMON PAYMASTER. THE WAGES AND BENEFITS OF EMPLOYEES OF THE TWO ORGANIZATIONS ARE ACCOUNTED FOR AS EITHER ENTITIES' EXPENSES ON THE STATEMENT OF FUNCTIONAL EXPENSE BASED ON ROLE AND TIME SPENT ON EACH ORGANIZATIONS' ACTIVITIES. CONCORDIA UNIVERSITY IRVINE FOUNDATION 1530 CONCORDIA WEST IRVINE CA 92612 237326171 FUNDRAISING FOR CONCORDIA UNIVERSITY CA 501(C)(3) LINE 11A, I CONCORDIA UNIVERSITY IRVINE 1 0 0 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 CONCORDIA UNIVERSITY FOUNDATION C 202386 CASH GRANT CONCORDIA UNIVERSITY FOUNDATION L 1450303 FAIR MARKET VALUE CONCORDIA UNIVERSITY FOUNDATION N 914208 FAIR MARKET VALUE