Concordia University St Paul in Saint Paul, Minnesota (MN)

Concordia University St Paul
Employer Identification Number (EIN)	410696906
Name of Organization	Concordia University St Paul
In Care of Name	Micheal Dorner
Address	1282 Concordia Ave, Saint Paul, MN 55104-5479
Activities	Private school, School, college, trade school, etc.
Subsection	Religious Organization
Ruling Date	02/1972
Deductibility	Contributions are deductible
Foundation	Church
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	06/2014
Assets	$50,000,000 to greater
Income	$50,000,000 to greater
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$111,858,056
Amount of Income	$53,884,877
Form 990 Revenue Amount	$53,884,877
National Taxonomy of Exempt Entities (NTEE)	Educational Institutions and Related Activities: Undergraduate College (4-year)

Non-representatives - add comments:

Amount of income in 2014: $53,884,877

Concordia University St Paul:	$53,884,877
Other organizations performing similar types of work:	$66,253,053

Assets in 2014: $111,858,056

Concordia University St Paul:	$111,858,056
Other organizations performing similar types of work:	$118,174,264

Expenses in 2014: $49,474,690

This organization:	$49,474,690
Other organizations performing similar types of work:	$52,716,293

Income to expenses ratio in 2014: 1.1

This organization:	1.1
Other organizations performing similar types of work:	1.2

Expenses allocated to program services in 2007: 74.8%

Concordia University St Paul:	74.8%
Other organizations performing similar types of work:	83.2%

Number of employees in 2014: 1,259

Concordia University St Paul:	1,259
Other organizations performing similar types of work:	1,113

Employees paid over $100,000 in 2014: 0.4%

Concordia University St Paul:	0.4%
Other organizations performing similar types of work:	0.0%

Grants share in income in 2014: 10.6%

Concordia University St Paul:	10.6%
Other organizations performing similar types of work:	4.4%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

	2013	2014
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	Yes	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	Yes	Yes
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	Yes	Yes
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	Yes	Yes
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	Yes	Yes
Did the organization report an amount for other liabilities?	Yes	Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	Yes	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	Yes	Yes
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	Yes	Yes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	Yes	Yes
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2012	2013	2014
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		0	0
The number of Forms W-2G		0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		Yes	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		1,233	1,259
Did the organization file all required federal employment tax returns?		Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	Yes	Yes	Yes
Has it filed a Form 990-T for this year?		Yes	Yes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No
Did the organization file Form 8886-T?		No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0
The amount of reserves on hand		$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No
Has it filed a Form 720 to report these payments?		No	No

	2013	2014
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$855,784	$763,027
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$396,078	$386,374
Total number of individuals who received more than $100,000 of reportable compensation from the organization	5	5
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0

	2012	2013	2014
Statement of Revenue
Total revenue	$50,581,113	$53,114,481	$53,884,877
Contributions, Gifts, Grants and Other Similar Amounts	$5,281,455	$5,404,789	$5,693,593
Program Service Revenue	$44,311,518	$46,565,402	$47,142,883
Colleges, Universities, and Professional Schools		$41,183,906	$41,329,102
Colleges, Universities, and Professional Schools		$5,214,971	$5,634,583
Other Performing Arts Companies		$166,525	$179,198
All other program service revenue		$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$594,814	$670,100	$642,445
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$0	$0	$0
Net rental income	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$0	$0	$0
Net income/loss from fundraising events	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0
Miscellaneous Revenue	$393,326	$474,190	$405,956
All other revenue		$474,190	$405,956

	2012	2013	2014
Statement of Functional Expenses
Total functional expenses	$48,092,599	$51,174,714	$49,474,690
Grants and other assistance to domestic organizations and domestic governments		$0	$0
Grants and other assistance to domestic individuals		$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0
Benefits paid to or for members		$13,034,982	$6,589,126
Compensation of current officers, directors, trustees, and key employees	$683,723	$855,784	$707,400
Compensation not included above, to disqualified persons		$0	$0
Other salaries and wages	$16,469,743	$17,211,256	$18,353,793
Pension plan accruals and contributions		$1,298,340	$1,321,507
Other employee benefits		$1,578,770	$1,697,071
Payroll taxes	$1,039,273	$1,107,342	$1,178,851
Fees for services (non-employees)
Management		$77,752	$160,044
Legal		$45,188	$24,062
Accounting		$45,141	$46,329
Lobbying		$155,740	$127,012
Professional fundraising services	$0	$0	$0
Investment management fees		$141,929	$151,613
Other		$2,371,951	$2,900,116
Advertising and promotion		$2,474,005	$1,565,368
Office expenses		$536,666	$524,599
Information technology		$932,107	$1,028,996
Royalties		$0	$0
Occupancy		$1,974,448	$2,157,268
Travel		$806,680	$916,258
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$103,960	$56,426
Interest		$955,348	$879,096
Payments to affiliates		$0	$0
Depreciation, depletion, and amortization		$2,505,425	$2,585,933
Insurance		$753,430	$337,664
Other expenses		$666,014	$704,995
Other expenses		$350,702	$409,242
Other expenses		$221,012	$326,619
Other expenses		$0	$3,940,191
Other expenses		$970,742	$785,111

	2012	2013	2014
Balance Sheet
Total assets	$90,406,434	$94,746,365	$111,858,056
Cash - non-interest-bearing		$6,196,792	$11,740,712
Savings and temporary cash investments		$4,861,984	$5,165,117
Pledges and grants receivable, net		$3,070,788	$2,374,642
Accounts receivable, net		$2,672,883	$1,508,835
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0
Notes and loans receivable, net		$2,392,090	$2,485,380
Inventories for sale or use		$330,082	$411,337
Prepaid expenses and deferred charges		$20,049	$109,113
Land, buildings, and equipment: cost or other basis		$44,667,102	$46,761,613
Investments - publicly traded securities		$3,239,346	$3,746,189
Investments - other securities		$21,556,547	$23,001,131
Investments - program-related		$0	$0
Intangible assets		$0	$0
Other assets		$5,738,702	$14,553,987
Total liabilities	$33,275,018	$32,533,207	$33,593,944
Accounts payable and accrued expenses		$3,890,514	$3,384,263
Grants payable		$0	$0
Deferred revenue		$2,096,490	$3,152,151
Tax-exempt bond liabilities	$18,609,513	$18,690,000	$18,690,000
Escrow or custodial account liability		$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0
Secured mortgages and notes payable to unrelated third parties	$5,517,062	$2,844,632	$3,379,419
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$5,011,571	$4,988,111
Total net assets or fund balances	$57,131,416	$62,213,158	$78,264,112
Unrestricted net assets		$29,952,434	$35,569,407
Temporarily restricted net assets		$4,383,298	$5,658,677
Permanently restricted net assets		$27,877,426	$37,036,028
Capital stock or trust principal, or current funds		$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0

Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:	A school described in section 170(b)(1)(A)(ii)
Number of organizations supported	0
Sum of amounts of support	$0

	2000	2001	2002	2003	2004	2005	2006	2007
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$33,779,036	$31,484,494	$33,539,210	$37,417,322	$39,549,510	$37,685,497	$40,792,657	$40,932,902
Contributions, gifts, grants, and similar amounts received	$8,487,242	$5,484,342	$5,392,533	$7,156,511	$7,416,021	$5,006,491	$6,424,784	$4,464,763
Contributions to donor advised funds							$0	$0
Direct public support	$7,594,163	$3,398,362	$3,610,514	$5,398,965	$4,246,440	$3,342,116	$4,725,846	$2,974,879
Indirect public support	$45,000	$80,216	$18,300	$77,664	$174,000	$159,900	$209,402	$207,459
Government contributions (grants)	$848,079	$2,005,764	$1,763,719	$1,679,882	$2,995,581	$1,504,475	$1,489,536	$1,282,425
Program service revenue including government fees and contracts	$24,531,712	$25,437,295	$27,582,480	$29,651,243	$31,373,610	$31,809,516	$33,333,515	$35,520,670
Membership dues and assessments	$0	$0	$0	$0	$0	$0	$0	$0
Interest on savings and temporary cash investments	$156,851	$158,012	$74,122	$26,630	$26,850	$34,265	$40,692	$32,494
Dividends and interest from securities	$500,560	$336,254	$282,078	$304,309	$456,433	$538,088	$582,778	$570,266
Net rental income or (loss)	$0	$0	$0	$0	$0	$0	$0	$0
Gross rents	$0	$0	$0	$0	$0	$0	$0	$0
Less: rental expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other investment income	$0	$0	$0	$0	$0	$0	$0	$0
Gain or (loss) from sales of assets other than inventory	$-2,765	$3,254	$-206	$1,187	$1,176	$-679	$0	$0
Gross amount from sales of assets other than inventory	$244,123	$234,786	$162,750	$184,372	$189,271	$247,991	$0	$0
Less: cost or other basis and sales expenses	$246,888	$231,532	$162,957	$183,185	$188,095	$248,670	$0	$0
Net income or (loss) from special events and activities	$0	$0	$0	$0	$0	$0	$0	$0
Gross revenue	$0	$0	$0	$0	$0	$0	$0	$0
Less: direct expenses other than fundraising expenses	$0	$0	$0	$0	$0	$0	$0	$0
Gross profit or (loss) from sales of inventory	$0	$0	$0	$0	$0	$0	$0	$0
Gross sales of inventory, less returns and allowances	$0	$0	$0	$0	$0	$0	$0	$0
Less: cost of goods sold	$0	$0	$0	$0	$0	$0	$0	$0
Other revenue	$105,436	$65,337	$208,203	$277,442	$275,420	$297,816	$410,888	$344,709
Total expenses	$28,031,731	$30,431,763	$31,853,976	$34,646,886	$38,842,480	$37,499,610	$39,546,322	$41,301,867
Program services	$22,879,589	$25,060,253	$24,182,948	$26,768,448	$30,408,849	$28,153,689	$30,414,402	$30,910,646
Management and general	$4,382,919	$4,535,001	$6,824,684	$6,999,219	$7,336,289	$8,135,009	$7,941,959	$9,119,691
Fundraising	$769,223	$836,509	$846,344	$879,219	$1,097,342	$1,210,912	$1,189,961	$1,271,530
Payments to affiliates	$0	$0	$0	$0	$0	$0	$0	$0
Net assets or fund balances at end of year	$34,212,982	$34,352,540	$35,721,510	$39,326,348	$40,905,824	$41,526,203	$44,326,411	$41,668,374
Excess or (deficit) for the year	$5,747,305	$1,052,731	$1,685,234	$2,770,436	$707,030	$185,887	$1,246,335	$-368,965
Net assets or fund balances at beginning of year	$28,812,039	$34,212,982	$34,352,540	$35,721,510	$39,326,347	$40,905,824	$41,526,203	$44,326,411
Other changes in net assets or fund balances	$-346,362	$-913,173	$-316,264	$834,402	$872,447	$434,492	$1,553,873	$-2,289,072

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2007)
Total functional expenses	$41,301,867	$30,910,646	$9,119,691	$1,271,530
Grants paid from donor advised funds		$0
Other grants and allocations		$8,119,994
Specific assistance to individuals		$0
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$645,820	$310,496	$243,002	$92,322
Compensation of former officers, directors, key employees, etc.	$0	$0	$0	$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)	$0	$0	$0	$0
Salaries and wages of employees not included above	$15,342,511	$11,950,788	$2,890,058	$501,665
Pension plan contributions not included above	$854,808	$648,216	$175,067	$31,525
Employee benefits not included above	$1,855,502	$1,206,523	$582,269	$66,710
Payroll taxes	$948,476	$748,322	$158,185	$41,969
Professional fundraising fees	$42,427	$0	$0	$42,427
Accounting fees	$63,013	$1,000	$62,013	$0
Legal fees	$65,949	$6,309	$57,757	$1,883
Supplies	$259,026	$201,079	$52,377	$5,570
Telephone	$180,309	$125,162	$44,255	$10,892
Postage and shipping	$238,074	$172,745	$13,729	$51,600
Occupancy	$1,191,229	$855,412	$286,113	$49,704
Equipment rental and maintenance	$234,065	$164,569	$67,847	$1,649
Printing and publications	$247,631	$16,609	$117,628	$113,394
Travel	$767,373	$655,605	$64,867	$46,901
Conferences, conventions, and meetings	$34,670	$19,585	$8,227	$6,858
Interest	$595,734	$3,112	$592,622	$0
Depreciation, depletion, etc.	$1,287,655	$953,228	$326,795	$7,632
Other expenses not covered above	$8,327,601	$4,751,892	$3,376,880	$198,829

	2000	2001	2002	2003	2004	2005	2006	2007
Balance Sheets
Total assets	$47,678,805	$48,622,509	$55,232,742	$57,966,954	$59,934,205	$60,016,444	$63,514,875	$81,039,528
Cash - non-interest-bearing	$963,711	$1,472,100	$1,080,176	$658,013	$929,296	$536,422	$801,773	$1,175,837
Savings and temporary cash investments	$2,376,497	$2,302,477	$776,476	$275,814	$469,519	$139,357	$0	$0
Accounts receivable less allowance for doubtful accounts	$1,824,862	$1,848,910	$1,505,673	$1,468,519	$1,617,722	$1,456,216	$1,296,713	$1,258,928
Pledges receivable less allowance for doubtful accounts	$6,746,965	$5,391,140	$3,564,607	$1,686,303	$2,322,945	$2,429,565	$3,493,239	$1,939,302
Grants receivable	$315,855	$1,078,996	$1,559,767	$1,680,696	$784,159	$518,234	$408,165	$358,938
Receivables from current and former officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)							$0	$0
Other notes and loans receivable less allowance for doubtful accounts	$2,147,849	$2,267,632	$2,280,834	$2,622,441	$2,555,381	$2,202,514	$2,060,864	$2,058,841
Inventories for sale or use	$153,343	$155,566	$188,078	$232,175	$260,396	$271,851	$260,984	$293,466
Prepaid expenses and deferred charges	$223,347	$227,630	$238,405	$695,386	$609,385	$644,383	$672,193	$604,438
Investments - publicly-traded securities							$3,489,804	$3,240,698
Investments - other securities	$2,023,534	$3,246,550	$2,859,451	$3,094,766	$3,156,674	$3,194,985	$17,460,601	$16,175,944
Investments - land, buildings, and equipment less accumulated depreciation	$0	$0	$0	$0	$0	$0	$0	$0
Investments - other	$7,676,694	$7,594,402	$8,685,364	$12,123,119	$14,356,516	$15,433,862	$0	$0
Land, buildings, and equipment less accumulated depreciation	$20,420,832	$20,375,750	$28,458,960	$29,967,822	$29,216,614	$29,295,498	$29,459,336	$41,411,170
Other assets, including program-related investments	$2,805,316	$2,661,356	$4,034,951	$3,461,900	$3,655,598	$3,893,555	$4,111,203	$12,521,966
Total liabilities	$13,465,823	$14,269,969	$19,511,232	$18,640,606	$19,028,381	$18,490,241	$19,188,464	$39,371,154
Accounts payable and accrued expenses	$1,301,724	$1,368,341	$2,534,013	$2,094,009	$3,560,943	$2,604,018	$3,830,962	$5,764,945
Grants payable	$0	$0	$0	$0	$0	$0	$0	$0
Deferred revenue	$1,221,447	$1,783,319	$1,924,197	$2,154,826	$2,025,685	$2,025,738	$1,838,852	$1,236,508
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$4,419,440	$2,995,000	$2,580,000	$2,480,000	$2,255,000	$20,316,804
Mortgages and other notes payable	$10,416,454	$10,280,746	$7,103,169	$7,034,291	$9,424,116	$7,319,325	$7,392,767	$10,270,315
Other liabilities	$526,198	$837,563	$3,530,413	$4,362,480	$1,437,637	$4,061,160	$3,870,883	$1,782,582
Total liabilities and net assets/fund balances	$47,678,805	$48,622,509	$55,232,742	$57,966,954	$59,934,205	$60,016,444	$63,514,875	$81,039,528
Total net assets or fund balances	$34,212,982	$34,352,540	$35,721,510	$39,326,348	$40,905,824	$41,526,203	$44,326,411	$41,668,374

	2000	2001	2002	2003	2004	2005	2006	2007
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$33,779,036	$31,484,494	$33,539,210	$37,417,322	$39,549,510	$37,685,497	$40,792,657	$40,932,902
Total revenue, gains, and other support per audited financial statements	$28,592,128	$25,232,837	$28,381,758	$32,495,010	$31,762,835	$31,796,409	$35,705,110	$30,377,585
Other expenses	$-346,362	$-913,173	$275,625	$834,401	$872,447	$788,492	$2,166,072	$-2,435,323
Net unrealized gains on investments	$-346,362	$-913,173	$275,625	$834,401	$872,447	$788,492	$2,166,072	$-2,435,323
Donated services and use of facilities	$0	$0	$0	$0	$0	$0	$0	$0
Recoveries of prior year grants	$0	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0	$0	$0
Other revenue	$4,840,546	$5,338,484	$5,433,077	$5,756,713	$8,659,122	$6,677,581	$7,253,619	$8,119,994
Investment expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$4,840,546	$5,338,484	$5,433,077	$5,756,713	$8,659,122	$6,677,581	$7,253,619	$8,119,994

	2000	2001	2002	2003	2004	2005	2006	2007
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$28,031,731	$30,431,763	$31,913,342	$34,646,886	$38,842,480	$37,499,610	$39,546,322	$41,301,867
Total expenses and losses per audited financial statements	$23,191,185	$25,093,279	$26,480,265	$28,890,173	$30,183,358	$30,822,030	$32,292,703	$33,181,873
Other revenue	$0	$0	$0	$0	$0	$0	$0	$0
Donated services and use of facilities	$0	$0	$0	$0	$0	$0	$0	$0
Prior year adjustments	$0	$0	$0	$0	$0	$0	$0	$0
Losses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0	$0	$0
Other expenses	$4,840,546	$5,338,484	$5,433,077	$5,756,713	$8,659,122	$6,677,580	$7,253,619	$8,119,994
Investment expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$4,840,546	$5,338,484	$5,433,077	$5,756,713	$8,659,122	$6,677,580	$7,253,619	$8,119,994

Average hours per week devoted to position	Compensation	Contributions to employee benefit plans & deferred compensation plans	Expense account and other allowances
Current Officers, Directors, Trustees, and Key Employees
40	$143,000	$23,693	$0
40	$87,381	$20,458	$0
40	$87,639	$22,910	$0
40	$92,322	$17,829	$0
40	$100,002	$13,802	$0
40	$103,330	$23,064	$0
40	$90,072	$12,340	$0

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	16
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?	No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?	No
Does the organization have a written conflict of interest policy?	Yes

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	Yes
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members	$0
Section 162(e) lobbying and political expenditures	$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$0
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?	No
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?	No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?	No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?	No
Number of employees employed in the pay period that includes March 12, 2006	0

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2007)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$169,568		$0	$36,298,571
Program service revenue
Program service revenue 1	000000	$0	00	$0	$31,297,978
Program service revenue 2	Other performing art companies	$169,568	00	$0	$4,053,124
Program service revenue 3	000000	$0	00	$0	$0
Program service revenue 4	000000	$0	00	$0	$0
Program service revenue 5	000000	$0	00	$0	$0
Medicare/Medicaid payments	000000	$0	00	$0	$0
Fees and contracts from government agencies	000000	$0	00	$0	$0
Membership dues and assessments	000000	$0	00	$0	$0
Interest on savings and temporary cash investments	000000	$0	00	$0	$32,494
Dividends and interest from securities	000000	$0	00	$0	$570,266
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not debt-financed property	000000	$0	00	$0	$0
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	00	$0	$0
Gain or (loss) from sales of assets other than inventory	000000	$0	00	$0	$0
Net income or (loss) from special events	000000	$0	00	$0	$0
Gross profit or (loss) from sales of inventory	000000	$0	00	$0	$0
Other revenue	000000	$0	00	$0	$344,709

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
000000000	0%	$0	$0
000000000	0%	$0	$0
000000000	0%	$0	$0
000000000	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
$112,488	$17,134	$0
$96,438	$25,354	$0
$101,224	$19,477	$0
$97,023	$20,247	$0
$100,830	$14,413	$0

Total number of other employees paid over $50,000	93

Total number of other employees paid over $50,000

Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities	$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?	No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?	No
Did the organization maintain any donor advised funds?	No
Did the organization make any taxable distributions under section 4966?	No
Did the organization make a distribution to a donor, donor advisor, or related person?	No
The total number of donor advised funds owned at the end of the tax year	$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year	$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts	$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year	$0

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is	School

	1999	2000	2001	2002	2003	2004	2005	2006
Support Schedule
Total	$0	$0	$0	$0	$0	$0	$0	$0
Gifts, grants, and contributions received	$0	$0	$0	$0	$0	$0	$0	$0
Membership fees received	$0	$0	$0	$0	$0	$0	$0	$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$0	$0	$0	$0	$0	$0	$0	$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$0	$0	$0	$0	$0	$0	$0	$0
Net income from unrelated business activities not included above	$0	$0	$0	$0	$0	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0	$0	$0	$0	$0	$0	$0	$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0	$0	$0	$0	$0	$0	$0	$0
Other income	$0	$0	$0	$0	$0	$0	$0	$0

Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures	$0
Total lobbying expenditures	$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$0
Other exempt purpose expenditures	$0
Lobbying nontaxable amount	$0
Grassroots nontaxable amount	$0

	Income	Expenses	Net
Unrelated Trade or Business Income (for 2009)
Total	$1,623,971	$0	$1,623,971
Gross receipts or sales less returns and allowances	$162,397	$0	$0
Cost of goods sold	$0	$0	$0
Gross profit	$0	$0	$0
Capital gain net income	$0	$0	$0
Net gain	$0	$0	$0
Capital loss deduction for trusts	$0	$0	$0
Income (loss) from partnerships and S corporations	$0	$0	$0
Rent income	$0	$0	$0
Unrelated debt-financed income	$0	$0	$0
Interest, annuities, royalties, and rents from controlled organizations	$0	$0	$0
Investment income of a section 501(c)(7), (9), or (17) organization	$0	$0	$0
Exploited exempt activity income	$0	$0	$0
Advertising income	$0	$0	$0
Other income	$0	$0	$0

Deductions Not Taken Elsewhere (for 2009)
Total deductions	$65,312
Compensation of officers, directors, and trustees	$0
Salaries and wages	$12,697
Repairs and maintenance	$0
Bad debts	$0
Interest	$0
Taxes and licenses	$0
Charitable contributions	$0
Depreciation	$6,333
Depletion	$0
Contributions to deferred compensation plans	$0
Employee benefit programs	$0
Excess exempt expenses	$0
Excess readership costs	$0
Other deductions	$46,282
Unrelated business taxable income	$970,851
Unrelated business taxable income before net operating loss deduction	$970,851
Net operating loss deduction	$0
Unrelated business taxable income before specific deduction	$970,851
Specific deduction	$1,000

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Id	Name	Address	State	Established	Total Income
Organizations performing similar types of work
1	Franklin W Olin College Of Engineering Inc	Olin Way Mh314, Needham, MA 02492	MA	1998-09	$1,397,497,296
2	Swarthmore College	500 College Ave, Swarthmore, PA 19081-1306	PA	1950-03	$1,340,708,741
3	Wellesley College	106 Central Street, Wellesley, MA 02481-8203	MA	1946-04	$761,881,340
4	Trustees Of Grinnell College	733 Broad St, Grinnell, IA 50112-2227	IA	1953-01	$748,764,166
5	Pomona College	150 E Eighth St Pendleton Bldg 108, Claremont, CA 91711	CA	1954-12	$724,971,580
6	Amherst College Trustees	PO BOX 5000, Amherst, MA 01002-5000	MA	1933-08	$694,033,920
7	St Olaf College	1520 Saint Olaf Ave, Northfield, MN 55057-1574	MN	1934-11	$272,896,905
8	Macalester College, The Northern Trust Company	1600 Grand Ave, Saint Paul, MN 55105-1801	MN	1936-07	$238,495,554
9	Bethel University	3900 Bethel Dr, Saint Paul, MN 55112-6902	MN	1997-10	$166,031,201
10	Gustavus Adolphus College	800 W College Ave, Saint Peter, MN 56082-1485	MN	1935-02	$163,912,414
11	College Of St Scholastica Inc	1200 Kenwood Ave, Duluth, MN 55811-4199	MN	1973-03	$137,681,616
12	College Of St Benedict Business Off	37 College Ave S, Saint Joseph, MN 56374-2001	MN	1946-03	$117,505,299
13	Augsburg College	2211 Riverside Ave, Minneapolis, MN 55454-1350	MN	1919-05	$108,676,805
14	University Of Northwestern-St Paul	3003 Snelling Ave N, Saint Paul, MN 55113-1501	MN	1965-01	$92,257,076
15	Concordia University St Paul	1282 Concordia Ave, Saint Paul, MN 55104-5479	MN	1972-02	$53,884,877
16	Talladega College	627 Battle St W, Talladega, AL 35160-2354	AL	1945-05	$18,799,314
17	Breakthrough Bible Institute College Inc	4305 St Barnabas Rd 402 4305 St Barnabas Rd, Temple Hill, MD 20748	MD	2007-03	$408,000
18	Campbell Bible College	PO BOX 12567, Charleston, SC 29422-2567	SC	2007-07	$8,700
19	Martin College	11469 Olive Blvd Pmb 116, St Louis, MO 63141-7108	MO	1999-05	$0
20	Williams Baptist College	60 W Fulbright Ave, Walnut Ridge, AR 72476-9000	AR	2002-06	$0

Number of organizations performing similar types of work

Alabama	8
Arkansas	8
California	16
Connecticut	5
District of Columbia	2
Florida	11
Georgia	13
Iowa	15
Idaho	2
Illinois	21
Indiana	16
Kansas	8
Kentucky	10
Louisiana	2
Massachusetts	28
Maryland	7
Maine	6
Michigan	14
Minnesota	9
Missouri	11
Mississippi	5
Montana	2
North Carolina	18

North Dakota	2
Nebraska	6
New Hampshire	7
New Jersey	8
New Mexico	4
Nevada	1
New York	33
Ohio	26
Oklahoma	3
Oregon	3
Pennsylvania	36
Rhode Island	1
South Carolina	10
South Dakota	4
Tennessee	12
Texas	9
Virginia	12
Vermont	5
Washington	2
Wisconsin	11
West Virginia	6
International	2

Total

440

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Subordinate	Concordia University Inc	12800 N Lake Shore Dr, Mequon, WI 53097-2418	WI	1941-07	$107,895,692
Subordinate	Concordia University	2811 Ne Holman St, Portland, OR 97211-6067	OR	1965-01	$77,366,018
Subordinate	Concordia University	7400 Augusta St, River Forest, IL 60305-1402	IL	1943-03	$76,070,543
Subordinate	Concordia University	1530 Concordia, Irvine, CA 92612-3203	CA	1965-01	$73,773,522
Subordinate	Concordia University St Paul	1282 Concordia Ave, Saint Paul, MN 55104-5479	MN	1972-02	$53,884,877
Subordinate	Concordia University Texas	11400 Concordia University Dr, Austin, TX 78726-1887	TX	1941-07	$51,986,267
Subordinate	Concordia University	800 N Columbia Ave, Seward, NE 68434-1500	NE	1941-07	$48,514,087
Subordinate	Valley Lutheran High School	3560 Mccarty Rd, Saginaw, MI 48603-2239	MI	1941-07	$2,740,052
Subordinate	Lamb Of God Lutheran Church Inc	2791 Inca Dr, Lk Havasu Cty, AZ 86406-8529	AZ	1941-07	$255,926
Subordinate	Lutheran High School Association Of Southern California, Lcms Southern California High	13570 Eldridge Avenue, Sylmar, CA 91342-2343	CA	1941-07	$28,088
Central	Lutheran Church Missouri Synod	1333 S Kirkwood Rd, Saint Louis, MO 63122-7226	MO	1941-07	$0
Intermediate	Peace Lutheran Church Of Kent, Peace Luth Ps	18615 Se 272nd St, Kent, WA 98042-5484	WA	1985-07	$0
Intermediate	Calvary Lutheran Church Mo Synod	15110 10th Ave Sw, Burien, WA 98166-1821	WA	1941-07	$0
Intermediate	Loving Shepherd Luth Church	PO BOX 1402, Hiram, GA 30141-1402	GA	1941-07	$0
Subordinate	Concordia College At Bronxville	171 White Plains Rd, Bronxville, NY 10708-1923	NY	1941-07	$28,944,495
Subordinate	Concordia University	4090 Geddes Rd, Ann Arbor, MI 48105-2750	MI	1941-07	$16,878,578
Subordinate	Concordia College	1804 Green St, Selma, AL 36703-3323	AL	1941-07	$15,720,904
Subordinate	Mill Neck Manor Luthern School For The Deaf	40 Frost Mill Rd, Mill Neck, NY 11765-1102	NY	1941-07	$15,699,360
Subordinate	Concordia Lutheran High School Of North Harris County, Corcondia Lutheran Hs	700 E Main St, Tomball, TX 77375-6721	TX	1941-07	$7,251,099
Subordinate	Shepherds Flock Intergenerational Child Care	800 W Oakton St, Arlington Hts, IL 60004-4602	IL	1941-07	$6,747,059

Number of affiliated organizations

Alaska	16
Alabama	72
Arkansas	75
Arizona	85
California	470
Colorado	143
Connecticut	46
District of Columbia	4
Delaware	10
Florida	209
Georgia	50
Hawaii	11
Iowa	343
Idaho	51
Illinois	604
Indiana	275
Kansas	196
Kentucky	34
Louisiana	77
Massachusetts	27
Maryland	83
Maine	2
Michigan	489
Minnesota	497
Missouri	371
Mississippi	29

Montana	71
North Carolina	75
North Dakota	101
Nebraska	299
New Hampshire	7
New Jersey	83
New Mexico	39
Nevada	28
New York	230
Ohio	229
Oklahoma	95
Oregon	106
Pennsylvania	101
Rhode Island	3
South Carolina	20
South Dakota	119
Tennessee	70
Texas	421
Utah	23
Virginia	71
Vermont	3
Washington	138
Wisconsin	502
West Virginia	6
Wyoming	46
International	1