2024-05-10T15:39:46-05:00 2023-06-30 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2022-07-01 362167773 LEWIS UNIVERSITY % TERESA KREJCI LEWI 8158380500 1 UNIVERSITY PARKWAY ROMEOVILLE IL 60446 TERESA KREJCI VP FINANCE/CFO 8158380500 2024-05-15 true TERESA KREJCI 999009999 LAUREN R DENTON P01571860 2604604000 3 2022 2023-04-26 12:10:37Z TERESA KREJCI 1 UNIVERSITY PARKWAY ROMEOVILLE IL 60446 201903797 false X WWW.LEWISU.EDU X 1934 IL LEWIS UNIVERSITY, GUIDED BY ITS CATHOLIC AND LASALLIAN HERITAGE, PROVIDES TO A DIVERSE STUDENT POPULATION POST SECONDARY EDUCATION AND TRAINING. 30 29 1902 29 10770 681 18230143 12012432 169681972 175625325 4589337 1364949 -117254 -49906 192384198 188952800 58613674 59681831 0 0 70874168 76630104 0 0 2319975 48856919 46493961 178344761 182805896 14039437 6146904 274262220 286675432 94413755 91734351 179848465 194941081 X LEWIS UNIVERSITY, GUIDED BY ITS CATHOLIC AND LASALLIAN HERITAGE, PROVIDES TO A DIVERSE STUDENT POPULATION PROGRAMS FOR A LIBERAL AND PROFESSIONAL EDUCATION GROUNDED IN THE INTERACTION OF KNOWLEDGE AND FIDELITY IN THE SEARCH FOR TRUTH. LEWIS PROMOTES THE DEVELOPMENT OF THE COMPLETE PERSON THROUGH THE PURSUIT OF WISDOM AND JUSTICE. FUNDAMENTAL TO ITS MISSION IS A SPIRIT OF ASSOCIATION WHICH FOSTERS COMMUNITY IN ALL TEACHING, LEARNING AND SERVICE. OF ASSOCIATION WHICH FOSTERS COMMUNITY IN ALL TEACHING, LEARNING AND SERVICE. false false 154731752 59681831 175625325 THE UNIVERSITY PROVIDES POST SECONDARY EDUCATION AND TRAINING TO STUDENTS. PROGRAM SERVICE COSTS INCLUDE INSTRUCTORS, SALARIES, RESIDENCE HALL AND RELATED OPERATIONAL EXPENDITURES. APPROXIMATELY 6,500 STUDENTS ATTENDED DURING THIS PERIOD. 154731752 true true false false false false false false false true true true false false true false true false true true true false false false true false false false true true true false false false false false false false true false false true false false false false false false false false true 6390 0 1902 true true true false false false false true true false false false true false false false X 30 29 false false false false false false true true true false false true true true true true true true true false IL X TERESA KREJCI 8158365201 1 UNIVERSITY PARKWAY ROMEOVILLE IL 60446 DR DAVID LIVINGSTON PRESIDENT 40.0 0.0 X X 537816 0 47038 DR CHRISTOPHER SINDT PROVOST 40.0 0.0 X 292325 0 37129 RAYMOND KENNELLY CHIEF STRATEGY OFFICER 40.0 0.0 X 266541 0 26452 TERESA KREJCI VICE PRESIDENT/CFO 40.0 0.0 X 236959 0 33862 COLLEEN AHEARN VP FOR UNIVERSITY ADVANCEMENT 40.0 0.0 X 213604 0 23055 DR SAFWAN OMARI PROFESSOR, COMPUTER SCIENCE 40.0 0.0 X 203084 0 31699 RYAN BUTT DEAN, COLLEGE OF BUSINESS 40.0 0.0 X 199556 0 31958 DR IBRAHIM MESCIOGLU PROFESSOR, BUSINESS ANALYTICS 40.0 0.0 X 198533 0 31404 CHRISTOPHER WHITE DEAN, COLLEGE OF AVIATION 40.0 0.0 X 198419 0 31504 DR LEROY BUTLER LEFT 0923 CHIEF INFORMATION OFFICER 40.0 0.0 X 179773 0 30392 MICHAEL PARKER CHAIR 1.0 0.0 X X 0 0 0 TIMOTHY FERRARELL VICE CHAIR 1.0 0.0 X X 0 0 0 JEFFREY STAHL SECRETARY 1.0 0.0 X X 0 0 0 BRYAN DURKIN TREASURER 1.0 0.0 X X 0 0 0 DR KATHLEEN CIEPLAK OWENS TRUSTEE 1.0 0.0 X 0 0 0 CARLOS VELAZQUEZ MEIXUEIRO TRUSTEE 1.0 0.0 X 0 0 0 KARLEEN MUSSMAN TRUSTEE 1.0 0.0 X 0 0 0 DR JAMES GIRARD TRUSTEE 1.0 0.0 X 0 0 0 LEAH WALLACE TRUSTEE 1.0 0.0 X 0 0 0 COLONEL DUANE HAYDEN TRUSTEE 1.0 0.0 X 0 0 0 DONALD DEW TRUSTEE 1.0 0.0 X 0 0 0 DR INEZ KELLEHER TRUSTEE 1.0 0.0 X 0 0 0 MARY LANCASTER TRUSTEE 1.0 0.0 X 0 0 0 SCOTT LIKENS TRUSTEE 1.0 0.0 X 0 0 0 CONGRESSMAN DAN LIPINSKI TRUSTEE 1.0 0.0 X 0 0 0 BARBARA MARTIN TRUSTEE 1.0 0.0 X 0 0 0 BROTHER ERNEST MILLER FSC TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL MOREFIELD TRUSTEE 1.0 0.0 X 0 0 0 PAMELA MOTT TRUSTEE 1.0 0.0 X 0 0 0 KEVIN NEWQUIST TRUSTEE 1.0 0.0 X 0 0 0 DR BRENNAN O'DONNELL TRUSTEE 1.0 0.0 X 0 0 0 CHRISTOPHER PERRY TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM RYBAK TRUSTEE 1.0 0.0 X 0 0 0 ANTHONY SAM TRUSTEE 1.0 0.0 X 0 0 0 EDUARDO SANCHEZ TRUSTEE 1.0 0.0 X 0 0 0 BROTHER JOSEPH SAURBIER FSC TRUSTEE 1.0 0.0 X 0 0 0 BROTHER LARRY SCHATZ TRUSTEE 1.0 0.0 X 0 0 0 CAROL SCHNEIDER TRUSTEE 1.0 0.0 X 0 0 0 LARRY TUCKER TRUSTEE 1.0 0.0 X 0 0 0 2526610 0 324493 135 false true false SODEXO INC AND AFFILIATES 9801 WASHINGTON BLVD GAITHERSBURG MD 20878 FOOD & CUSTODIAL 6386992 MILLER CANFIELD PADDOCK AND STONE 225 W WASHINGTON ST 2600 CHICAGO IL 60606 LEGAL SERVICES 398182 QUALITY CONTROL SERVICES INC 1336 W NEW MONEE RD CRETE IL 60417 MECHANIC CONTRACTORS 616692 BARANSKI HAMMER MORETTA SHEEHY 939 W RANDOLPH ST 2W CHICAGO IL 60607 ARCHITECTS 372964 JOHANSEN ANDERSEN INC 925 PLAINFIELD RD JOLIET IL 60435 HVAC SERVICES 346976 22 331728 6105249 5575455 422535 12012432 STUDENT TUITION AND FEES 611310 163592245 163592245 STUDENT HOUSING 611310 6705422 6705422 STUDENT MEAL PLANS 611310 3865975 3865975 CONFERENCING 611310 166391 166391 SERVICE INCOME 611310 159500 159500 1135792 1135792 175625325 35185 10770 24415 0 0 0 0 0 14099849 12770085 1329764 1329764 1329764 131006 331728 180912 -49906 -49906 0 0 0 0 0 0 0 188952800 175625325 10770 1304273 0 59681831 59681831 0 0 1688287 1513668 148631 25988 0 55922278 44608653 10091824 1221801 3410061 2751045 571808 87208 11478178 9259947 1924692 293539 4131300 3332900 692748 105652 0 706969 706969 94748 94748 0 0 20336 20336 10234231 8827710 1082537 323984 2875051 2689382 185669 3923435 2975365 927494 20576 2229395 1690677 527026 11692 9766 7406 2309 51 2933434 2933241 193 3287159 3123988 110754 52417 0 0 3101894 2968422 133472 0 9986939 6019525 3792340 175074 3456844 811900 2644944 BAD DEBT EXPENSE 457558 457558 DUES AND SUBSCRIPTIONS 1228803 1078534 148276 1993 AIRPLANE EXPENSE 1947399 1947399 182805896 154731752 25754169 2319975 8472 6877 18787447 17940350 1423758 2109368 9058723 11777481 0 0 0 0 0 0 0 0 810521 550720 297115920 159571342 134885425 137544578 0 0 104012753 111937722 0 0 0 0 5275121 4808336 274262220 286675432 12157179 10083610 0 0 2584615 2153845 72207148 70520247 0 0 0 0 0 0 0 0 7464813 8976649 94413755 91734351 X 147523499 157704832 32324966 37236249 179848465 194941081 274262220 286675432 X 6146904 10250712 -1305000 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 100755611 1003218 11564731 1062675 112260885 105743452 2179092 -5674810 1492123 100755611 84155381 1523957 22016099 1951985 105743452 79847566 1263417 3905911 861513 84155381 74417368 2924477 3424920 919199 79847566 0.72584 0.20351 0.07065 false false 3506539 3506539 196555326 93211185 103344141 65775166 51676754 14098412 31278889 14683403 16595486 137544578 OTHER INVESTMENTS 375384 F LAND 26535000 F US BANK STOCK FUNDS 76054216 F MAKENA INVESTMENT FUND 8973122 F 111937722 0 TUITION AND OTHER DEPOSITS 4778470 OPERATING LEASE LIABILITIES 3631279 FINANCE LEASE LIABILITIES 566900 8976649 138377257 10250712 180912 10431624 127945633 20336 60986831 61007167 188952800 123284641 180912 180912 123103729 20336 59681831 59702167 182805896 SCHEDULE D, PART V, LINE 4 THE UNIVERSITY'S ENDOWMENT FUNDS ARE INTENDED TO PROVIDE SCHOLARSHIPS TO STUDENTS AND SPECIFIC ACADEMIC PROGRAM SUPPORT WHERE THE OPERATING FUNDS ARE NOT AVAILABLE. ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI LINE 2D FUNDRAISING EXPENSE $ 180,912 LINE 4B STUDENT FINANCIAL AID $ 59,681,831 POST RETIREMENT BENEFIT OBLIGATIONS 1,305,000 TOTAL $ 60,986,831 SCHEDULE D, PART XII LINE 2D FUNDRAISING EXPENSE $ 180,912 LINE 4B STUDENT FINANCIAL AID $ 59,681,831 true true true true true true true false false false false false false false false true true true SCHEDULE E, PART I, LINE 3 IN ALL PUBLICATIONS USED BY THE UNIVERSITY TO SOLICIT STUDENTS FROM THE COMMUNITY, A NONDISCRIMINATORY POLICY STATEMENT IS INCLUDED. AN EXAMPLE OF THE STATEMENT FOLLOWS; LEWIS UNIVERSITY DOES NOT DISCRIMINATE ON THE BASIS OF RACE, RELIGION, HANDICAP OR SEX IN THE RECRUITMENT AND ADMISSION OF STUDENTS. SCHEDULE E, PART I, LINE 6A THE UNIVERSITY RECEIVES GOVERNMENT SUBSIDIES OF RESTRICTED AND UNRESTRICTED NATURE TO BE USED FOR GENERAL INSTITUTIONAL AND SPECIAL EDUCATIONAL PURPOSES. SCHEDULE E, PART I, LINE 6B EFFECTIVE 7/1/1987 THE NURSING STUDENT LOAN (NSL) PROGRAM AT THE UNIVERSITY WAS PLACED IN TERMINATED STATUS BY THE DEPARTMENT OF HEALTH AND HUMAN SERVICES. THIS RESULTED FROM THE SCHOOL NOT REDUCING THE PROGRAM'S DELINQUENCY RATE TO A SPECIFIED LEVEL AS REQUIRED BY PERFORMANCE STANDARD REGULATIONS FOR THE NSL PROGRAM. THE NSL PROGRAM WAS CLOSED OUT AND LIQUIDATED ON JUNE 30, 2021. South Asia 21 Program Services RECRUITING 1096993 East Asia and the Pacific 13 Program Services RECRUITING 352856 Europe (Including Iceland and Greenland) 3 Program Services RECRUITING 59155 Middle East and North Africa 1 Program Services RECRUITING 18000 Russia and the Newly Independent States 1 Program Services RECRUITING 416 Sub-Saharan Africa 1 Program Services RECRUITING 2000 40 40 1529420 1529420 false false false false false false SIGNUM FIDEI 350673 247992 102681 2875 33200 45869 10000 25835 GOLF OUTING 37223 37223 26465 838 1981 3 74838 46513 28325 17036 10557 2517 3739 462734 331728 131006 2875 76701 57264 12517 31555 180912 -49906 true SCHOLARSHIPS FOR STUDENTS ATTENDING LEWIS 3123 54991527 TUITION DISCOUNTS FOR STUDENTS ATTENDING LEWIS 1409 4690304 SCHEDULE I, PART I, LINE 2 THE OFFICE OF SPONSORED RESEARCH IS REQUIRED TO REVIEW EACH REQUEST FOR PAYMENT PRIOR TO AUTHORIZATION OF PAYMENT TO A VENDOR OR PURCHASE. FOR FINANCIAL AID RELATED GRANTS THE DIRECTOR OF FINANCIAL AID RECEIVES NOTICES OF AWARD AND AWARDS TO THE STUDENT BASED ON THE STIPULATIONS WITHIN THE GRANT. GRANT FUNDS ARE EACH ASSIGNED THEIR OWN FUND CODE TO ENSURE THAT GRANTS FUNDS ARE TRACKED PROPERLY, P.I.'S AND THE OFFICE OF SPONSORED RESEARCH HAVE ACCESS TO REVIEW EXPENDITURES TO ENSURE THAT ONLY APPROPRIATE COSTS HAVE BEEN CHARGED TO THE GRANT. THE OFFICE OF SPONSORED RESEARCH ALSO HAS WRITTEN PRE AND POST AWARD POLICIES AND GUIDELINES RELATED TO THE GRANTS FUNDS. THE OFFICE OF FINANCIAL AID SERVICES AWARDS FINANCIAL AID IN ACCORDANCE WITH THE HIGHER EDUCATION ACT. FEDERAL AND STATE AWARDING GUIDELINES ARE USED IN AWARDING STUDENT'S FINANCIAL AID. STUDENT ACCOUNTS ARE REVIEWED ON A BI-WEEKLY BASIS TO ENSURE THAT ALL STUDENTS ARE CURRENTLY ENROLLED ACCORDING TO APPROPRIATE GUIDELINES. A QUALITY CONTROL CHECK IS IN PLACE IN THAT A FILE AUDIT IS PERFORMED OF A RANDOM SAMPLE OF FILES TO ENSURE THAT PROPER PROCEDURES ARE BEING FOLLOWED. AN ANNUAL AUDIT IS PERFORMED BY AN OUTSIDE COMPANY TO ENSURE THAT THERE ARE NO GROSS VIOLATIONS OF FEDERAL AND STATE REGULATIONS. X true false X X X false false false false false false false false false DR DAVID LIVINGSTON PRESIDENT 407050 63750 67016 29019 18019 584854 TERESA KREJCI VICE PRESIDENT/CFO 236167 0 792 15843 18019 270821 DR CHRISTOPHER SINDT PROVOST 292049 0 276 19110 18019 329454 DR LEROY BUTLER LEFT 0923 CHIEF INFORMATION OFFICER 179593 0 180 12373 18019 210165 RAYMOND KENNELLY CHIEF STRATEGY OFFICER 265749 0 792 17378 9074 292993 CHRISTOPHER WHITE DEAN, COLLEGE OF AVIATION 197903 0 516 13485 18019 229923 DR IBRAHIM MESCIOGLU PROFESSOR, BUSINESS ANALYTICS 198353 0 180 13385 18019 229937 DR SAFWAN OMARI PROFESSOR, COMPUTER SCIENCE 202904 0 180 13680 18019 234783 RYAN BUTT DEAN, COLLEGE OF BUSINESS 199376 0 180 13939 18019 231514 COLLEEN AHEARN VP FOR UNIVERSITY ADVANCEMENT 193484 20000 120 13981 9074 236659 SCHEDULE J, PART I, LINE 1A INCLUDED IN DR. DAVID LIVINGSTON'S TAXABLE COMPENSATION ARE CAR AND HOUSING ALLOWANCES. STIPULATIONS ARE INCLUDED IN DR. LIVINGSTON'S PRESIDENTIAL CONTRACT REGARDING THESE BENEFITS. A VILLAGE OF ROMEOVILLE WILL COUNTY ILLINOIS 366009349 77615NAV6 2015-03-17 42019072 SEE PART IV false false false B VILLAGE OF ROMEOVILLE WILL COUNTY ILLINOIS 366009349 77615NBA1 2018-07-12 41875310 REFUND OF PRIOR ISSUES true false C VILLAGE OF REMEOVILLE WILL COUNTY ILLINOIS 366009349 2019-06-14 10605000 REFUND OF PRIOR ISSUE false false false A 8215000 0 42062761 0 493213 0 548859 0 0 22500689 18520000 0 2017 true false true true B 11400000 0 41875310 0 0 0 659910 0 0 675400 40540000 0 2018 true false true true C 1565000 0 10605000 0 0 0 0 0 0 0 10605000 0 2018 true false true true A false false false false 0 false false false true B false false false false 0.00000 0.00000 0.00000 false false false true C false false false false 0 false false false true A false false true true false false 0 false 0 true true B false false true true true false 0 false 0 false true C false false true true true false 0 false 0 false true A true B true C true SCHEDULE K, PART IV, ARBITRAGE, LINE 2C (A). Issuer Name: Village of Romeoville, Will County, Illinois Date the Rebate Computation was Performed: 02/28/2019 (A). Issuer Name: Village of Romeoville, Will County, Illinois Date the Rebate Computation was Performed: 01/12/2019 (A). Issuer Name: Village of Romeoville, Will County, Illinois Date the Rebate Computation was Performed: 12/14/2019 Note regarding the rebate computation on 2/28/2019: Since the bond proceeds have been spent and the debt service fund was operated on a bona fide basis, no further rebate calculations are necessary. Note regarding the rebate computations on 1/12/2019 & 12/14/2019: Since the bond proceeds have been spent, a spending exception was met, and the debt service fund was operated on a bona fide basis, no further rebate calculations are necessary. Part I, Line A, column (F) Construct & renovate facility and refund prior issue (4/26/06). SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 6386992 INDEPENDENT CONTRACTOR false X 1 20000 FAIR MARKET VALUE X 1 35000 FAIR MARKET VALUE X 3 299237 QUOTED MARKET PRICE X RESEARCH EQUIPMENT 1 25000 FAIR MARKET VALUE X TIRE INFLATION CARTS 1 43297 QUOTED MARKET PRICE false true false SCHEDULE M, PART I THE AMOUNTS LISTED IN PART I, COLUMN B ARE BASED ON THE NUMBER OF CONTRIBUTORS FOR EACH TYPE OF PROPERTY CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 1A DR. DAVID LIVINGSTON IS A COMPENSATED EMPLOYEE OF THE UNIVERSITY AND THEREFORE IS NON-INDEPENDENT. FORM 990, PART VI, SECTION A, LINE 7B THE UNIVERSITY IS SPONSORED BY THE CHRISTIAN BROTHERS OF THE MIDWEST, INC. PURSUANT TO THE SPONSORSHIP COVENANT SIGNED IN MAY 2021, THE FOLLOWING SIGNIFICANT LEGAL ASPECTS ARE INCORPORATED INTO THE DOCUMENT: 1. BOARD MEMBERSHIP - 5 MEMBERS ARE TO BE CHRISTIAN BROTHERS 2. RESERVED POWERS FOR THE CHRISTIAN BROTHERS REGARDING: (A) TO SELL, TRANSFER, OR ENCUMBER REAL PROPERTY ASSETS OF THE UNIVERSITY (B) TO DISSOLVE THE CORPORATION OR CLOSE THE UNIVERSITY (C) TO MERGE WITH ANOTHER CORPORATION OR EDUCATIONAL ENTITY (D) TO AMEND CERTAIN SECTIONS OF THE BY-LAWS OR THE CORPORATE CHARTER OF THE UNIVERSITY (E) TO CHANGE THE CATHOLIC CHARACTER OR THE CHRISTIAN BROTHERS' SPONSORSHIP OF THE UNIVERSITY (F)TO CHANGE THE REQUIREMENT OF MAINTAINING A PREFERENCE FOR A CHRISTIAN BROTHER AS PRESIDENT OF THE UNIVERSITY PRESUMING THEY ARE EQUALLY OR MORE QUALIFIED THAN OTHER CANDIDATES FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT, LEGAL AND RISK MANAGEMENT COMMITTEE REVIEWS THE 990 DURING THE APPLICABLE COMMITTEE MEETING. THE DOCUMENT IS PROVIDED TO COMMITTEE MEMBERS ONE WEEK PRIOR TO THE DATE OF THE COMMITTEE MEETING. THE FORM 990 IS ALSO PROVIDED TO THE FULL BOARD FOR THEIR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST FORMS COMPLETED BY THE BOARD OF TRUSTEE MEMBERS, THE ADMINISTRATION AND OTHERS INVOLVED IN PROVIDING GOODS AND SERVICES FOR THE UNIVERSITY ARE REVIEWED BY PURCHASING AND BUSINESS OFFICE PERSONNEL AS WELL AS SENIOR MANAGEMENT. SEVERAL LEVELS OF REVIEW ARE ESTABLISHED TO DETECT CONFLICT OF INTEREST SITUATIONS BEFORE CONTRACTUAL RELATIONSHIPS ARE ENTERED INTO. IN ADDITION, BOARD OF TRUSTEE CONFLICT OF INTEREST FORMS ARE REVIEWED BY THE AUDIT, LEGAL AND RISK MANAGEMENT COMMITTEE CHAIR. FORM 990, PART VI, SECTION B, LINE 15 THE UNIVERSITY PERIODICALLY RETAINS OUTSIDE FIRMS TO CONDUCT VARIOUS COMPENSATION STUDIES. THE MOST RECENT STUDY TO AID IN DETERMINATION OF EXECUTIVE COMPENSATION FOR THE UNIVERSITY PRESIDENT AND OTHER EXECUTIVES WAS IN 2021. THE COMPENSATION AND HUMAN RESOURCE COMMITTEE OF THE BOARD OF TRUSTEES MAINTAINS MINUTES OF ITS SALARY DELIBERATIONS AND DECISIONS. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE VICE PRESIDENT/CHIEF FINANCIAL OFFICER. PART XI, LINE 9 CHANGE IN ACCUMULATED POST RETIREMENT BENEFIT OBLIGATION $-1,305,000