AUGUSTANA UNIVERSITY ASSOCIATION: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- AUGUSTANA UNIVERSITY ASSOCIATION (EIN 46-0224588)
- Tax period
- 2009-08-01 to 2010-07-31
- Filed
- 2011-03-14
- IRS object ID
- 201130739349300763
- Schema version
- 2009v1.7
- 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 M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-03-14T15:38:11-05:00 | Timestamp |
| Tax Period End Date | 2010-07-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM MCGLADREY INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 110 SOUTH PHILLIPS AVE STE 300 | AddressLine1 |
| City | SIOUX FALLS | City |
| State | SD | State |
| ZIP Code | 571046058 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-08-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460224588 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Augustana College Association | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | AUGU | NameControl |
| Phone | 6052740770 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 SOUTH SUMMIT AVE | AddressLine1 |
| City | SIOUX FALLS | City |
| State | SD | State |
| ZIP Code | 57197 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Thomas M Meyer | Name |
| Title | OFFICER | Title |
| Phone | 6052740770 | Phone |
| Date Signed | 2011-03-14 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Kay L Hegarty | Name |
| Phone | 6053369955 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Thomas M Meyer | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 SOUTH SUMMIT AVE | AddressLine1 |
| City | SIOUX FALLS | City |
| State | SD | State |
| ZIP Code | 57197 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 74428780 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.augie.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1860 | YearFormation |
| State Legal Domicile | SD | StateLegalDomicile |
| Activity Or Mission Description | AUGUSTANA COLLEGE IS A PRIVATE, FOUR-YEAR COLLEGE AFFILIATED WITH THE EVANGELICAL LUTHERAN CHURCH IN AMERICA, OFFERING STUDENTS OF VARYING BACKGROUNDS & INTERESTS AN EDUCATION THAT COMBINES A BROAD FOUNDATION IN THE LIBERAL ARTS WITH PREPARATION FOR PROFESSIONAL CAREERS OR ADVANCED STUDY. AUGUSTANA'S CURRICULUM REFLECTS ITS DESIRE TO PROVIDE STUDENTS WITH AN EDUCATION THAT PROMOTES INTELLECTUAL GROWTH, PROVIDES A FIRM FOUNDATION FOR PROFESSIONAL ACHIEVEMENT, & ENCOURAGES STUDENTS TO SEEK OPPORTUNITIES FOR SERVICE. THE HEART OF THE UNDERGRADUATE PROGRAM IS THE CORE OF LIBERAL STUDIES: STUDENTS TAKE NEARLY HALF OF THEIR CREDIT HOURS IN AREAS SUCH AS UNDERSTANDING THE SELF IN INTERPERSONAL RELATIONS; MATHEMATICAL REASONING; WRITTEN COMMUNICATION; ORAL COMMUNICATION OR ANALYTICAL REASONING; LANGUAGES; LITERATURE AND FINE ARTS; THE WESTERN HERITAGE; HUMAN BEHAVIOR & SOCIAL INSTITUTIONS; INTERCULTURAL STUDIES; NATURAL SCIENCE; EXPLORING THE CHRISTIAN TRADITION; AND FAITH & MEANING. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 29 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 29 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1634 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | -192523 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -192523 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 9971629 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 9921646 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 46709872 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 50143642 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -7912461 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1226265 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 55337 | OtherRevenuePriorYear |
| Other Revenue Current Year | -136584 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 48824377 | TotalRevenuePriorYear |
| Total Revenue Current Year | 61154969 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 17290431 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 18894703 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 24286217 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 24444015 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1423105 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 14712881 | OtherExpensePriorYear |
| Other Expenses Current Year | 13994911 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 56289529 | TotalExpensesPriorYear |
| Total Expenses Current Year | 57333629 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -7465152 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 3821340 | RevenuesLessExpensesCY |
| Total Assets BOY | 117141317 | TotalAssetsBOY |
| Total Assets EOY | 122910400 | TotalAssetsEOY |
| Total Liabilities BOY | 32062414 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 30782194 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 85078903 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 92128206 | NetAssetsOrFundBalancesEOY |
| Mission Description | Inspired by Lutheran scholarly tradition and the liberal arts, Augustana provides an education of enduring worth that challenges the intellect, fosters integrity and integrates faith with learning and service in a diverse world. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 50535924 | Expense |
| Grants | 18894703 | Grants |
| Revenue | 48835227 | Revenue |
| Description | INSTRUCTION: 1771 UNDERGRADUATE AND 22 GRADUATE STUDENTS DURING THE 2009/2010 ACADEMIC YEAR. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1271856 | Expense |
| Revenue | 1308415 | Revenue |
| Description | RESEARCH: INSTITUTION PRESENTLY HAS 27 FEDERAL GRANTS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 51807780 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 1 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | 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 | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 1 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | 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 | 163 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 1634 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 1 | ForeignFinancialAccount |
| Name Of Foreign Country | CJ | NameOfForeignCountry |
| Name Of Foreign Country | EI | NameOfForeignCountry |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 1 | NonDeductibleContributions |
| Non Deductible Disclosure | 1 | NonDeductibleDisclosure |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 1 | Form8282PropertyDisposedOf |
| Number Of8282 Filed | 7 | NumberOf8282Filed |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Nbr Voting Governing Body Members | 29 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 29 | 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 | 1 | 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 | 1 | 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 | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Carol Spillum | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6052740770 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 S SUMMIT AVE | AddressLine1 |
| City | SIOUX FALLS | City |
| State | SD | State |
| ZIP Code | 57197 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (35 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Dennis Anderson | |||||||
| Chair | 4.00 | X | X | 0 | 0 | 0 | |
| John Thomas | |||||||
| Vice-Chair | 4.00 | X | X | 0 | 0 | 0 | |
| LOIS MARTIN | |||||||
| Secretary | 4.00 | X | X | 0 | 0 | 0 | |
| ROB BROIN | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| WILLIAM DANNEHL | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| TOM DAVIS | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| KIRK DEAN | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| DANAE DELMAN | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| LAURA DOSHIER | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| Don Jacobs | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| George Kapplinger | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| JENNIFER KIRBY | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| JERRY KNUDSON | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| DAVID LILLEHAUG | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| BILL LINDQUIST | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| JOHN LUST | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| JIM ODLAND | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| MIKE OLSON | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| TANYA OYOS | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| KAREN PFEIFER | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| LAUREL PRIEB | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| GAYLE REARDON | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| Rita Robison | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| LOWELL STORTZ | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| BRAD TWEDT | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| JOHN VANDERWOUDE | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| GREG WILCOX | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| BECKY BLUE | |||||||
| BOARD OF TRUSTEES | 4.00 | X | 0 | 0 | 0 | ||
| ROBERT OLIVER | |||||||
| PRESIDENT | 40.00 | X | X | 187498 | 0 | 17664 | |
| THOMAS M Meyer | |||||||
| VP FINANCE | 40.00 | X | X | 106206 | 0 | 16714 | |
| MARK J BRAUN | |||||||
| ACADEMIC DEAN | 40.00 | 148307 | 0 | 16114 | X | ||
| JONATHAN M HENKES | |||||||
| VP DEVELOPMENT | 40.00 | 146201 | 0 | 15200 | X | ||
| ROBERT PRELOGER | |||||||
| VP Marketing | 40.00 | 102772 | 0 | 13200 | X | ||
| JIM BIES | |||||||
| VP Student Services | 40.00 | 95300 | 0 | 16914 | X | ||
| MURRAY J HAAR | |||||||
| CHAIR PERSON OF RELIGION | 40.00 | 97227 | 0 | 4400 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 690984 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 78892 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | 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 |
|---|---|---|---|---|---|
| Sioux Falls Construction Co | |||||
| PO Box 2728 | Sioux Falls | SD | 571012728 | Contractor | 4383803 |
| Sodexo Inc | |||||
| 2001 S Summit Ave | Sioux Falls | SD | 57197 | Food Service | 2630098 |
| GIL HAUGAN CONSTRUCTION INC | |||||
| PO BOX 84430 | Sioux Falls | SD | 571184430 | Contractor | 1622105 |
| Daktronics | |||||
| 201 Daktronics Dr | Brookings | SD | 570065128 | Contractor | 898875 |
| EIIA | |||||
| 200 South Wacker Drive | Chicago | IL | 60606 | Services | 512176 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 20 | NumberOfContractorsGT100K |
| Fundraising Events | 32137 | FundraisingEvents |
| Government Grants | 2272619 | GovernmentGrants |
| All Other Contributions | 7616890 | AllOtherContributions |
| Noncash Contributions | 350144 | NoncashContributions |
| Total Contributions | 9921646 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition and fees | 611600 | 40619415 | 40619415 |
| Sales and service of a | 611710 | 6885048 | 6885048 |
| Sales and service educ | 611710 | 1546241 | 1546241 |
| Other | 611710 | 1092938 | 1092938 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 50143642 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1191302 | TotalRevenueColumn |
| Exclusion | $1,191,302 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 262645 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 414447 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -151802 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -151802 | TotalRevenueColumn |
| Unrelated Business Revenue | -151802 | UnrelatedBusinessRevenue |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 12793430 | Securities |
| Other | 3810 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 12709608 | Securities |
| Other | 52669 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 83822 | Securities |
| Other | -48859 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 34963 | TotalRevenueColumn |
| Exclusion | $34,963 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 119009 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 32137 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 85553 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 33456 | TotalRevenueColumn |
| Exclusion | $33,456 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 34017 | GrossSalesOfInventory |
| Cost Of Goods Sold | 11534 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 22483 | TotalRevenueColumn |
| Exclusion | $22,483 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | K-1 Ordinary Income | Description |
| Business Code | 525990 | BusinessCode |
| Total Revenue Column | -40721 | TotalRevenueColumn |
| Unrelated Business Revenue | -40721 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | -40721 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 61154969 | TotalRevenueColumn |
| Related Or Exempt Function Income | 50143642 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -192523 | UnrelatedBusinessRevenue |
| Exclusion | $1,282,204 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18894703 | Total |
| Program Services | 18894703 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1225157 | Total |
| Program Services | 218274 | ProgramServices |
| Management And General | 816822 | ManagementAndGeneral |
| Fundraising | 190061 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17611763 | Total |
| Program Services | 14548872 | ProgramServices |
| Management And General | 2475480 | ManagementAndGeneral |
| Fundraising | 587411 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 895952 | Total |
| Program Services | 678820 | ProgramServices |
| Management And General | 172434 | ManagementAndGeneral |
| Fundraising | 44698 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3455201 | Total |
| Program Services | 2345972 | ProgramServices |
| Management And General | 975383 | ManagementAndGeneral |
| Fundraising | 133846 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1255942 | Total |
| Program Services | 982483 | ProgramServices |
| Management And General | 221974 | ManagementAndGeneral |
| Fundraising | 51485 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21906 | Total |
| Management And General | 21906 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 56704 | Total |
| Management And General | 56704 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5774 | Total |
| Program Services | 5774 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 284280 | Total |
| Program Services | 112815 | ProgramServices |
| Management And General | 163001 | ManagementAndGeneral |
| Fundraising | 8464 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 988282 | Total |
| Program Services | 456999 | ProgramServices |
| Management And General | 393594 | ManagementAndGeneral |
| Fundraising | 137689 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 276860 | Total |
| Program Services | 179165 | ProgramServices |
| Management And General | 97635 | ManagementAndGeneral |
| Fundraising | 60 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1535116 | Total |
| Program Services | 670622 | ProgramServices |
| Management And General | 857861 | ManagementAndGeneral |
| Fundraising | 6633 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1130994 | Total |
| Program Services | 950328 | ProgramServices |
| Management And General | 139362 | ManagementAndGeneral |
| Fundraising | 41304 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 151881 | Total |
| Program Services | 123961 | ProgramServices |
| Management And General | 24529 | ManagementAndGeneral |
| Fundraising | 3391 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 606970 | Total |
| Program Services | 606970 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2217838 | Total |
| Program Services | 2217838 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 337016 | Total |
| Program Services | 104127 | ProgramServices |
| Management And General | 232130 | ManagementAndGeneral |
| Fundraising | 759 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Food & Provisions | 2166163 | 2166163 | ||
| Contracted services | 1266839 | 1195468 | 3791 | 67580 |
| Supplies | 1139337 | 765407 | 354799 | 19131 |
| Small equipment purchas | 719748 | 506546 | 206323 | 6879 |
| Hospitality | 527123 | 302938 | 116384 | 107801 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 562080 | Total |
| Program Services | 3773535 | ProgramServices |
| Management And General | -3227368 | ManagementAndGeneral |
| Fundraising | 15913 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 57333629 | Total |
| Program Services | 51807780 | ProgramServices |
| Management And General | 4102744 | ManagementAndGeneral |
| Fundraising | 1423105 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44305 | BOY |
| EOY | 30693 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6675403 | BOY |
| EOY | 5291135 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5778347 | BOY |
| EOY | 4959811 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1770440 | BOY |
| EOY | 1361437 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6022482 | BOY |
| EOY | 6304966 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 315812 | BOY |
| EOY | 264816 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 578346 | BOY |
| EOY | 397193 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 96476691 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 38244577 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 56510211 | BOY |
| EOY | 58232114 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31198141 | BOY |
| EOY | 34180168 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8145200 | BOY |
| EOY | 11794893 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 102630 | BOY |
| EOY | 93174 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 117141317 | BOY |
| EOY | 122910400 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3416549 | BOY |
| EOY | 2312182 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6450443 | BOY |
| EOY | 6414212 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2642299 | BOY |
| EOY | 2755077 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17685214 | BOY |
| EOY | 16814991 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1867909 | BOY |
| EOY | 2485732 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32062414 | BOY |
| EOY | 30782194 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30900515 | BOY |
| EOY | 33667621 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15983767 | BOY |
| EOY | 16260707 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 38194621 | BOY |
| EOY | 42199878 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 85078903 | BOY |
| EOY | 92128206 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 117141317 | BOY |
| EOY | 122910400 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| 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 |
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 | 0 | GrantsOtherOrganizations |
| Direct Contact Legislators | 0 | DirectContactLegislators |
| Rallies Demonstrations | 0 | RalliesDemonstrations |
| Other Activities | 1 | OtherActivities |
| Other Activities | $2,772 | OtherActivitiesAmount |
| Total Lobbying Expenditures IIB | 2772 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part II-B, Line 1i: | Identifier |
| Return Reference | Explanation of Other Lobbying Activities: | ReturnReference |
| Explanation | THE FIVE MEMBER COLLEGES OF THE SOUTH DAKOTA FOUNDATION fOr INDEPENDENT COLLEGES HAVE AGREED TO SHARE EQUALLY IN THE EXPENSES FOR A LOBBYIST. THE AMOUNT REPORTED REFLECTS AUGUSTANA'S PORTION. | Explanation |
Schedule D IRS990ScheduleD
Art Public Exhibition Amts ArtPublicExhibitionAmts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets In Part X | 62405 | AssetsInPartX |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Scholar Research | X | CollectUsedForScholarResearch |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Solicited Assets For Sale | 0 | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 43025572 | BeginningOfYearBalance |
| Contributions | 4107427 | Contributions |
| Investment Earnings Or Losses | 4569422 | InvestmentEarningsOrLosses |
| Other Expenditures | 1755511 | OtherExpenditures |
| End Of Year Balance | 49946910 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 52286269 | BeginningOfYearBalance |
| Contributions | 1352242 | Contributions |
| Investment Earnings Or Losses | -8127597 | InvestmentEarningsOrLosses |
| Other Expenditures | 2436899 | OtherExpenditures |
| Administrative Expenses | 48443 | AdministrativeExpenses |
| End Of Year Balance | 43025572 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.02540 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.97460 | PermanentEndowmentEOYBalance |
| 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 | 342946 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 716525 | OtherCostOrOtherBasis |
| Book Value | 1059471 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 1980877 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 76166499 | OtherCostOrOtherBasis |
| Depreciation | 30109855 | Depreciation |
| Book Value | 48037521 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 43355 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 8346676 | OtherCostOrOtherBasis |
| Depreciation | 5808176 | Depreciation |
| Book Value | 2581855 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 48957 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 8830856 | OtherCostOrOtherBasis |
| Depreciation | 2326546 | Depreciation |
| Book Value | 6553267 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 58232114 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (3 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| Other Investments | 195290 | F |
| CSV OF LIFE INS POLICIES | 1089763 | F |
| Hedge Funds and Partnership | 10509840 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 11794893 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| ANNUITIES PAYABLE | $1,066,162 |
| Deposit accounts | $388,937 |
| Funds held in custody for others | $328,655 |
| Swap Agreement | $701,978 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2485732 | TotalOfAmounts |
| Total Revenue | 61154969 | TotalRevenue |
| Total Expenses | 57333629 | TotalExpenses |
| Excess Or Deficit For Year | 3821340 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 3642740 | NetUnrealizedGLOnInvestments |
| Donated Services And Facilities | 158053 | DonatedServicesAndFacilities |
| Other | -$572,830 | OtherAmount |
| Total Adjustments | 3227963 | TotalAdjustments |
| Excess Or Deficit Per FS | 7049303 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 46613295 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 3642740 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 158053 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | -18894722 | OtherRevenues |
| Revenue Not Rptd F990 | -15093929 | RevenueNotRptdF990 |
| Revenue Subtotal | 61707224 | RevenueSubtotal |
| Other Revenues Not Included | -552255 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -552255 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 61154969 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 39077763 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 638856 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 638856 | ExpensesNotRptdF990 |
| Expenses Subtotal | 38438907 | ExpensesSubtotal |
| Other Expenses Not Included | 18894722 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 18894722 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 57333629 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part X: | Description of Uncertain Tax Positions Under FIN 48: | THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE COLLEGE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS SUCH, THE COLLEGE IS SUBJECT TO FEDERAL INCOME TAXES ONLY ON ANY UNRELATED INCOME UNDER SECTION 511 OF THE CODE. THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED NEW GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE COLLEGE ADOPTED THIS NEW GUIDANCE FOR THE YEAR ENDED JULY 31, 2010. MANAGEMENT EVALUATED THE COLLEGE'S TAX POSITIONS AND CONCLUDED THAT THE COLLEGE HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. the THE COLLEGE FILES AN INFORMATIONAL 990 TAX RETURN IN THE U.S. FEDERAL JURISDICTION. THE COLLEGE IS SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY THE TAX AUTHORITIES FOR THE YEARS ENDED JULY 31, 2010, 2009, 2008 AND 2007. THE COLLEGE HAS NO FEDERAL OR STATE EXAMINATIONS CURRENTLY IN PROGRESS. |
| Part XI, Line 8 - Other Adjustments: | Swap Agreement: -486229. K-1 Income not recorded on books: 40721. Actuarial adjustments: -125943. Cost of Goods Sold Adjustment: -1379. | |
| Part XII, Line 2d - Other Adjustments: | Grants & Scholarships Paid: -18894703. CENTRAL SERVICES: -19. | |
| Part XII, Line 4b - Other Adjustments: | RENTAL EXPENSES NETTED WITH REVENUE: -414447. Cost of Goods Sold: -11534. K-1 LOSS: -40721. Event expenses netted with revenue: 0. FUNDRAISING EXPENSES NETTED WITH REVENUE: -85553. | |
| Part XIII, Line 2d - Other Adjustments: | Cost of Goods Sold: 11534. RENTAL EXPENSES SHOWN AS REVENUE: 414447. ACTUARIAL ADJUSTMENT: 125943. FUNDRAISING EXPENSES SHOWN AS REVENUE: 85553. COST OF Goods Sold ADJUSTMENT: 1379. | |
| Part XIII, Line 4b - Other Adjustments: | Grants & Scholarships Paid: 18894703. CENTRAL SERVICES: 19. |
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 | 0 | PolicyPublViaBroadcastMedia |
| Pub Via Broadcast Media Expln | ALL OF AUGUSTANA'S BROCHURES & CATALOGS DEALING WITH STUDENT ADMISSIONS, PROGRAMS, & SCHOLARSHIPS INCLUDE THE RACIALLY NONDISCRIMINATORY POLICY AS TO THE STUDENTS. FURTHERMORE, ALL WRITTEN ADVERTISING GIVEN TO PROSPECTIVE STUDENTS CONTAINS THE POLICY STATEMENT. UPWARDS OF 65% OF THE STUDENTS ARE FROM OUTSIDE THE STATE OF SOUTH DAKOTA & APPROXIMATELY 5% OF THE 2009 ENROLLMENT WAS MADE UP OF MINORITY STUDENTS WHICH IS REASONABLE IN THE AREA AUGUSTANA IS LOCATED. | PubViaBroadcastMediaExpln |
| 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 |
| Govt Financial Aid Explanation | AUGUSTANA COLLEGE 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 EMPLOYMENT OPPORTUNITY GRANT PROGRAM. STUDENTS ATTENDING ALSO RECEIVE FINANCIAL ASSISTANCE FROM THE STATE OF SOUTH DAKOTA. | GovtFinancialAidExplanation |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (2 entries)
| RegionRegion | Type Of Activities ConductedTypeOfActivitiesConducted |
|---|---|
| Europe (Including Iceland & Greenland) | INVESTMENTS |
| Central America and the Caribbean | INVESTMENTS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Total Amount Spent | 0 | TotalAmountSpent |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Booster Auction | NameOfEvent1 |
| Gross Receipts Event1 | 87568 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 2870 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 84698 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 33903 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Golf Tournament | NameOfEvent2 |
| Gross Receipts Event2 | 26360 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 15820 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 10540 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 21107 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 3 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 37218 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 13447 | CharitableContribOtherEvents |
| Gross Revenue Other Events | 23771 | GrossRevenueOtherEvents |
| Other Direct Expenses Other Events | 30543 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 151146 | GrossReceiptsTotal |
| Charitable Contributions Total | 32137 | CharitableContributionsTotal |
| Gross Revenue Total Events | 119009 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 85553 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 85553 | DirectExpenseSummaryEvents |
| Net Income Summary | 33456 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (3 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Method Of ValuationMethodOfValuation |
|---|---|---|---|
| Augustana Grants & Scholarships | 1783 | 16949660 | FMV |
| Endowment Scholarships | 649 | 1548934 | FMV |
| Supplemental Education Opportunity Grants | 194 | 396109 | fMV |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: Augustana has a Policy and Procedure manual that is followed when determining need and the order in which grants are awarded to students. Grant funds are monitored through electronic compliance checks in our student data software. Checks and balances are in place to ensure proper authorization and disbursement of federal funds. Individuals that have responsibility for these functions are organized independently from one another. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | X | ClubDuesOrFees |
| Personal Services | X | PersonalServices |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | 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 (3 entries)
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ROBERT OLIVER | |||||||||||||
| 187498 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17664 | 0 | 205162 | 0 | 0 | 0 |
| MARK J BRAUN | |||||||||||||
| 148307 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16114 | 0 | 164421 | 0 | 0 | 0 |
| JONATHAN M HENKES | |||||||||||||
| 146201 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15200 | 0 | 161401 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 1a | ReturnReference |
| Explanation | The college pays 50 dollars a month for a cleaning service for the President since the President holds college related activities at his personal residence. The college also pays for the presidents annual golf membership to the country club. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)
| Issuer EINIssuerEIN | CUSIP NumberCUSIPNumber | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer |
|---|---|---|---|---|---|---|
| COUNTY OF LINCOLN SOUTH DAKOTA | ||||||
| 466000082 | NONEAVAIL | 2005-12-01 | 7000000 | LAND, BUILDINGS AND STRUCTURES, EQUIPMENT, REFUNDING OF PRIOR ISSUE | 0 | 0 |
| cOUNTY OF LINCOLN SOUTH DAKOTA | ||||||
| 466000082 | NONEAVAIL | 2008-12-10 | 9000000 | BUILDINGS AND STRUCTURES, EQUIPMENT | 0 | 0 |
Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)
| Total ProceedsTotalProceeds | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Working Capital ExpendituresWorkingCapitalExpenditures | Capital ExpendituresCapitalExpenditures | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind |
|---|---|---|---|---|---|---|---|---|
| 7000000 | 40000 | 1550000 | 5450000 | 2006 | 1 | 0 | 1 | 1 |
| 9000000 | 119945 | 8880055 | 2009 | 0 | 0 | 1 | 1 |
Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)
| Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Bond Counsel Routinely EngagedBondCounselRoutinelyEngaged | Post Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs |
|---|---|---|---|---|---|
| 0 | 0 | 0 | 0 | 0 | 1 |
| 0 | 0 | 0 | 0 | 0 | 1 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)
| Form8038 T FiledForm8038TFiled | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Term Of HedgeTermOfHedge | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Exception To RebateExceptionToRebate |
|---|---|---|---|---|---|---|
| Wells Fargo | ||||||
| 0 | 1 | 1 | 4.810000000000 | 0 | 0 | 1 |
| Wells Fargo | ||||||
| 0 | 1 | 0 | 3.640000000000 | 0 | 0 | 1 |
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 | 24000 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | COST OR SELLING PRICE | MethodOfDeterminingRevenues |
Clothing And Household Goods ClothingAndHouseholdGoods
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 1700 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 12 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 211446 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | MEANS PRICE | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (4 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | food/gift cards/certificates | 51 | 40144 | cost or selling price |
| X | sign | 3 | 4000 | cost or selling price |
| X | FURNITURE/EQUIPMENT | 13 | 15850 | FMV |
| X | INSURANCE POLICY | 1 | 53004 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Third Party Use: | Identifier |
| Return Reference | Part I, Line 32b: | ReturnReference |
| Explanation | THE ORGANIZATION USES BROKERS TO SELL GIFTS OF STOCK. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section A, line 6 | The Augustana college Association is affliated with the Evangelical Lutheran Church in America (ELCA). The congregational members of the association consist of all ELCA congregations in the South Dakota Synod, Nebraska Synod, Southwestern Minnesota Synod and Western Iowa Synod. | |
| Form 990, Part VI, Section A, line 7a | The voting members of the association consist of 160 delegates--40 delegates from each of the four supporting synods--and all elected members of the Board of Trustees. Each synod may develop its own process for electing or appointing voting delegates provided that each ELCA designated conference or cluster within the synod is represented by a minimum of one clergy delegate and one lay delegate. | |
| Form 990, Part VI, Section B, line 11 | Staff prepare answers and documentation which is reviewed by the Associate Vice President for Finance prior to submission to the paid preparer. The Associate Vice President for Finance is in constant contact with the paid preparer during the Form 990 preparation process. Prior to submission, key Augustana staff and selected Board Members review the document and authorize submission. A copy of the return is provided to the entire board before filing. | |
| Form 990, Part VI, Section B, line 12c | The College has a conflict of interest policy and all officers, directors and key employees are required to annually file a statement regarding potential conflicts and disclosing any potential issues. Conflicts of interest are discussed on an individual basis when presented. Questions are asked of individuals who may have a conflict of interest when such an issue may arise; after determination of a conflict, conflict of interest policies are followed. Individuals with prior conflicts are revisited when circumstances change. | |
| Form 990, Part VI, Section B, line 15a | Compensation for the President is determined by the Board of Trustees. Other compensation is calculated within budget constraints using a variety of data gathering tools. National average and median salary information is collected along with average and median salary information from institutions of similar size and purpose. Amounts are approved through a budgeting process and are then brought before the Board of Trustees subcommittees, and ultimately the Board of Trustees, for approval. | |
| Form 990, Part VI, Section C, line 19 | Requests for governing documents and conflict of interest policies are made available by request through the Assistant Secretary and/or the Associate Vice President for Finance. | |
| Form 990, Schedule B: | The donor that has been listed as "Anonymous" on Schedule B is listed this way because this is part of the terms of the gift. The contribution will be reneged if the donor becomes known. | Anonymous Donor |