THE LUTHERAN UNIVERSITY ASSOCIATION INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- THE LUTHERAN UNIVERSITY ASSOCIATION INC (EIN 35-0868125)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-15
- IRS object ID
- 202401369349308515
- Schema version
- 2022v5.0
- 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 I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-15T12:07:25-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FORVIS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 E Wayne St Suite 600 | AddressLine1Txt |
| City | Fort Wayne | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46802 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 350868125 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE LUTHERAN UNIVERSITY ASSOCIATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % MARK VOLPATTI | InCareOfNm |
| Business Name Control | LUTH | BusinessNameControlTxt |
| Phone | 2194645215 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 CHAPEL DRIVE | AddressLine1Txt |
| City | VALPARAISO | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46383 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK VOLPATTI | PersonNm |
| Person Title | SR VP FOR FINANCE | PersonTitleTxt |
| Phone | 2194645215 | PhoneNum |
| Signature | 2024-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SUSAN D | PersonFirstNm |
| Person Last | SCROGGINS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAUREN R DENTON | PreparerPersonNm |
| PTIN | P01571860 | PTIN |
| Phone | 2604604000 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VALPARAISO UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOSE D PADILLA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 CHAPEL DRIVE | AddressLine1Txt |
| City | VALPARAISO | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46383 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $296,680,833 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.VALPO.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1925 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | A COMMUNITY OF LEARNING DEDICATED TO EXCELLENCE & GROUNDED IN THE LUTHERAN TRADITION OF SCHOLARSHIP, FAITH, & FREEDOM, PREPARING STUDENTS TO LEAD & SERVE IN THE CHURCH & SOCIETY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 29 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 27 | VotingMembersIndependentCnt |
| Total Employee | 2216 | TotalEmployeeCnt |
| Total Volunteers | 800 | TotalVolunteersCnt |
| Total Gross UBI | $266,059 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $185,787 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $30,132,928 | PYContributionsGrantsAmt |
| CY Contributions Grants | $21,920,850 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $145,508,981 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $139,362,586 | CYProgramServiceRevenueAmt |
| PY Investment Income | $19,027,079 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,114,090 | CYInvestmentIncomeAmt |
| PY Other Revenue | $17,979 | PYOtherRevenueAmt |
| CY Other Revenue | $58,970 | CYOtherRevenueAmt |
| PY Total Revenue | $194,686,967 | PYTotalRevenueAmt |
| CY Total Revenue | $165,456,496 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $83,211,679 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $75,112,782 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $66,267,292 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $60,176,090 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,885,499 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $56,826,545 | PYOtherExpensesAmt |
| CY Other Expenses | $53,819,225 | CYOtherExpensesAmt |
| PY Total Expenses | $206,305,516 | PYTotalExpensesAmt |
| CY Total Expenses | $189,108,097 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$11,618,549 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$23,651,601 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $643,359,261 | TotalAssetsBOYAmt |
| Total Assets EOY | $612,467,905 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $176,472,098 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $162,829,753 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $466,887,163 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $449,638,152 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | VALPARAISO UNIVERSITY IS A COMPREHENSIVE, PRIVATE UNIVERSITY WITH A LUTHERAN HERITAGE THAT SERVES MORE THAN 2,800 FULL AND PART TIME STUDENTS. THE UNIVERSITY IS IDENTIFIED AS ONE OF THE TOP MASTER'S-LEVEL INSTITUTIONS IN THE MIDWEST AND HAS RECEIVED SPECIAL RECOGNITION FOR ITS OUTSTANDING TEACHING AND EDUCATIONAL VALUE. MORE THAN 70 UNDERGRADUATE DEGREE PROGRAMS AND INTERDISCIPLINARY OPTIONS ARE OFFERED THROUGHOUT THE UNIVERSITY AT FIVE UNDERGRADUATE COLLEGES: ARTS AND SCIENCES, BUSINESS, ENGINEERING, NURSING AND HEALTH PROFESSIONS, AND CHRIST COLLEGE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $136,900,407 | ExpenseAmt |
| Grant | $74,334,130 | GrantAmt |
| Revenue | $108,958,356 | RevenueAmt |
| Desc | UNDERGRADUATE PROGRAMS - VALPARAISO UNIVERSITY ENROLLS MORE THAN 2,800 UNDERGRADUATE STUDENTS IN MORE THAN 70 ACADEMIC PROGRAMS THAT INTEGRATE THE BEST OF THE LIBERAL ARTS WITH PROFESSIONAL PREPARATION. PROGRAMS ARE OFFERED THROUGH THE COLLEGES OF ARTS AND SCIENCES, BUSINESS, ENGINEERING, AND NURSING AND HEALTH PROFESSIONS, AS WELL AS CHRIST COLLEGE, VALPARAISO UNIVERSITY'S HONORS COLLEGE. VALPO HAS BEEN NAMED ONE OF THE BEST VALUES NATIONWIDE FOR 2023 BY U.S. NEWS AND WORLD REPORT. IN ADDITION, THE COLLEGE OF NURSING AND HEALTH PROFESSIONALS AND COLLEGE OF ENGINEERING HAVE BEEN RECOGNIZED BY U.S. NEWS AND WORK REPORT ON THEIR 2023 RANKINGS FOR BEST NATIONAL SCHOOLS IN THEIR FIELD, WITH THE COLLEGE OF ENGINEERING PLACING #14. VALPARAISO UNIVERSITY SPONSORS NUMEROUS INTERNATIONAL STUDY OPPORTUNITIES AND IS RECOGNIZED AS A MODEL IN PREPARING GRADUATES WITH STRONG CROSS-CULTURAL SKILLS AND GLOBAL AWARENESS. THE OVERALL PLACEMENT RATE FOR VALPARAISO UNIVERSITY GRADUATES FROM THE CLASSES OF DECEMBER 2021 AND MAY AND AUGUST 2022 WAS 97%. THE OVERALL PLACEMENT RATE HAS EXCEEDED 90% FOR 30 CONSECUTIVE YEARS. VALPARAISO UNIVERSITY'S DIVISION I ATHLETICS TEAMS CONTINUE TO SUCCEED IN THE CLASSROOM, WITH MANY HONORS BESTOWED UPON VALPO STUDENT-ATHLETES BY THE MISSOURI VALLEY CONFERENCE FOR THE 2022-2023 ACADEMIC AND ATHLETIC YEAR - 12 STUDENT-ATHLETES RECEIVED THE PRESIDENT'S COUNCIL ACADEMIC EXCELLENCE HONOR, THE MISSOURI VALLEY CONFERENCE'S HIGHEST ACADEMIC HONOR; 77 STUDENT-ATHLETES ACHIEVED THE COMMISSIONER'S ACADEMIC EXCELLENCE AWARD; AND 175 STUDENT-ATHLETES WERE NAMED TO THE MISSOURI VALLEY CONFERENCE HONOR ROLL. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $8,107,777 | ExpenseAmt |
| Grant | $778,652 | GrantAmt |
| Revenue | $11,512,274 | RevenueAmt |
| Desc | GRADUATE PROGRAMS - VALPARAISO UNIVERSITY'S GRADUATE OFFICE OFFERS MORE THAN 25 GRADUATE AND CERTIFICATE PROGRAMS THAT ARE FULLY INTEGRATED INTO THE COLLEGES OF ARTS AND SCIENCES, BUSINESS, AND NURSING AND HEALTH PROFESSIONS. WITH ROLLING ADMISSIONS, MULTIPLE START TERMS PER YEAR, AND FLEXIBLE COURSE DELIVERY OPTIONS, GRADUATE PROGRAMS MEET THE NEEDS OF TODAY'S ADULT LEARNERS. WITH A MAJORITY OF OFFERINGS AT THE PROFESSIONAL MASTER'S LEVEL (PLUS DOCTORATES OF NURSING PRACTICE AND OCCUPATIONAL THERAPY), GRADUATE PROGRAMS EMPHASIZE ACADEMIC RIGOR, PRACTICAL APPLICATION FOR MARKET READY SKILLS, AND CAREER AND PROFESSIONAL DEVELOPMENT. IN FALL 2022, THE GRADUATE SCHOOL ENROLLED 609 STUDENTS, WITH 50% INTERNATIONAL STUDENTS AND 11% STUDENTS FROM DOMESTIC MINORITIES. COMPREHENSIVE ACADEMIC SUPPORT PROVIDES A FULL-SERVICE COMPLEMENT TO THE CULTURAL, EMOTIONAL, AND INTELLECTUAL DEVELOPMENT OF VALPARAISO UNIVERSITY GRADUATE STUDENTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $32,915,840 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $18,891,957 | RevenueAmt |
| Desc | VALPARAISO UNIVERSITY PROVIDES ADDITIONAL SERVICES TO STUDENTS INCLUDING HOUSING AND DIVISION I ATHLETICS OPPORTUNITIES. ALSO, THE UNIVERSITY SUPPORTS THEATRE, MUSIC AND VISUAL ARTS PROGRAMS BENEFICIAL TO STUDENTS AS WELL AS THE GENERAL PUBLIC. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $177,924,024 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | Yes (true) | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (true) | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 443 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 2216 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | Yes (true) | ForeignFinancialAccountInd |
| Foreign Country | GM | ForeignCountryCd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 29 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 27 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK VOLPATTI | PersonNm |
| Phone | 2194645215 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 CHAPEL DRIVE | AddressLine1Txt |
| City | VALPARAISO | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46383 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (44 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Key EmployeeKeyEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|---|
| MARK HECKLER END 722 | ||||||||||
| PRESIDENT EMERITUS | 60.0 | 0.0 | Yes (X) | $536,819 | $0 | $17,093 | ||||
| JOSE PADILLA | ||||||||||
| PRESIDENT | 60.0 | 0.0 | Yes (X) | $465,341 | $0 | $65,388 | Yes (X) | |||
| MATT LOTTICH | ||||||||||
| HEAD COACH MEN'S BASKETBALL | 60.0 | 0.0 | $338,542 | $0 | $34,876 | Yes (X) | ||||
| ERIC JOHNSON | ||||||||||
| PROVOST AND EXECUTIVE VP | 60.0 | 0.0 | Yes (X) | $288,885 | $0 | $35,970 | ||||
| MARK LEBARBERA | ||||||||||
| DIRECTOR OF ATHLETICS | 60.0 | 0.0 | $309,258 | $0 | $14,918 | Yes (X) | ||||
| COLEEN WILDER | ||||||||||
| ASSOC PROFESSOR MANAGEMENT | 40.0 | 0.0 | $291,318 | $0 | $6,635 | Yes (X) | ||||
| LISA HOLLANDER | ||||||||||
| VP FOR ADVANCEMENT | 60.0 | 0.0 | Yes (X) | $265,168 | $0 | $25,890 | ||||
| DARRON FARHA | ||||||||||
| VP & GENERAL COUNSEL | 60.0 | 0.0 | Yes (X) | $251,109 | $0 | $24,101 | ||||
| BRIAN O'ROURKE | ||||||||||
| VP ENROLLMENT MANAGEMENT | 60.0 | 0.0 | Yes (X) | $239,085 | $0 | $29,745 | ||||
| MARK VOLPATTI | ||||||||||
| VP OF FINANCE | 60.0 | 0.0 | Yes (X) | $248,215 | $0 | $17,059 | ||||
| TAMARA GINGERICH | ||||||||||
| AVP FINANCE/CONTROLLER | 60.0 | 0.0 | $227,583 | $0 | $12,202 | Yes (X) | ||||
| ZHENHU JIN | ||||||||||
| PROFESSOR FINANCE | 40.0 | 0.0 | $218,010 | $0 | $10,198 | Yes (X) | ||||
| JON KILPINEN | ||||||||||
| DEAN COLLEGE ARTS & SCIENCES | 60.0 | 0.0 | $206,142 | $0 | $7,991 | Yes (X) | ||||
| SUSAN SCROGGINS END 922 | ||||||||||
| SENIOR VICE PRESIDENT | 60.0 | 0.0 | Yes (X) | $190,928 | $0 | $20,196 | ||||
| STEVEN JANOWIAK | ||||||||||
| VP STUDENT LIFE | 60.0 | 0.0 | Yes (X) | $147,432 | $0 | $48,587 | ||||
| RICHARD AMRHEIN | ||||||||||
| VP/COMMUNITY AND GOVERNMENT | 0.0 | 0.0 | $112,456 | $0 | $7,095 | Yes (X) | ||||
| SUSAN JENNY EHR | ||||||||||
| DIRECTOR | 6.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| ANDREW NUNEMAKER | ||||||||||
| DIRECTOR | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| SUSAN ZEEB | ||||||||||
| DIRECTOR | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| BRUCE LANING | ||||||||||
| DIRECTOR | 6.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| CAROLYN SCHLIE FEMOVICH | ||||||||||
| DIRECTOR | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| CHRISTOPHER GOOD | ||||||||||
| DIRECTOR | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| CHRISTOPHER R PETRINI-POLI | ||||||||||
| DIRECTOR | 3.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| COLETTE IRWIN-KNOTT | ||||||||||
| DIRECTOR | 5.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| CRAIG DWIGHT | ||||||||||
| DIRECTOR | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| CRISTAL BRISCO | ||||||||||
| DIRECTOR | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| DANIELLE IDDINS | ||||||||||
| DIRECTOR | 3.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| DAVID BOCHNOWSKI | ||||||||||
| DIRECTOR | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| EMILY CHASE | ||||||||||
| DIRECTOR | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| NOE ORTEGA | ||||||||||
| DIRECTOR | 9.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| PAUL STRASEN | ||||||||||
| DIRECTOR | 3.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| PHILIP SPAHN | ||||||||||
| DIRECTOR | 3.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| ROBERT HANSEN JR | ||||||||||
| BOARD CHAIR | 4.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| FREDERICK KRAEGEL | ||||||||||
| DIRECTOR | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| GEOFF GILLMORE | ||||||||||
| DIRECTOR | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| JEFFREY DOBBS | ||||||||||
| DIRECTOR | 3.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| JOHN SHELTON | ||||||||||
| DIRECTOR | 3.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| JON STEINBRECHER | ||||||||||
| DIRECTOR | 7.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| JULIE WINKLER | ||||||||||
| BOARD VICE-CHAIR | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| LOUIE GONZALEZ | ||||||||||
| DIRECTOR | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| LUTHER BRUNETTE | ||||||||||
| DIRECTOR | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| MARION MOON | ||||||||||
| DIRECTOR | 4.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| MARK DUESENBERG | ||||||||||
| DIRECTOR | 8.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| MARK HELGE | ||||||||||
| DIRECTOR | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $4,336,291 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $377,944 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 69 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| UNIVERSITY PROMENADE LLC | |||||
| 1055 EAGLE RIDGE DRIVE | SCHERERVILLE | IN | 46375 | HOUSING MANAGEMENT | $850,437 |
| 3 ENROLLMENT MARKETING | |||||
| 352 MAIN STREET | ONEONTA | NY | 13820 | MARKETING | $1,263,956 |
| RUFFALO NOEL LEVITZ LLC | |||||
| 1025 KIRKWOOD PARKWAY SW | CEDAR RAPIDS | IA | 52404 | RECRUITMENT SERVICES | $332,985 |
| EAT'N PARK HOSPITALITY GROUP INC | |||||
| PO BOX 644091 | PITTSBURGH | PA | 15264 | FOOD SERVICES | $5,298,642 |
| ARCTIC ENGINEERING | |||||
| 8410 MINNESOTA STREET | MERRILLVILLE | IN | 46410 | CONSTRUCTION | $247,793 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 24 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $36,487 | RelatedOrganizationsAmt |
| Government Grants | $10,030,166 | GovernmentGrantsAmt |
| All Other Contributions | $11,854,197 | AllOtherContributionsAmt |
| Noncash Contributions | $523,164 | NoncashContributionsAmt |
| Total Contributions | $21,920,850 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEES | 611710 | $116,339,196 | $116,339,196 |
| STUDENT HOUSING | 611710 | $12,592,711 | $12,592,711 |
| MISCELLANEOUS | 900099 | $4,438,111 | $4,438,111 |
| DINING SERVICES | 722514 | $5,992,568 | $5,992,568 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $139,362,586 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,013,405 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $266,059 | UnrelatedBusinessRevenueAmt |
| Exclusion | $747,346 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $183,997 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $125,027 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $58,970 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $58,970 | TotalRevenueColumnAmt |
| Exclusion | $58,970 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $134,189,995 | SecuritiesAmt |
| Other | $10,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $131,079,244 | SecuritiesAmt |
| Other | $20,066 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,110,751 | SecuritiesAmt |
| Other | -$10,066 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,100,685 | TotalRevenueColumnAmt |
| Exclusion | $3,100,685 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $165,456,496 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $139,362,586 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $266,059 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,907,001 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,138 | TotalAmt |
| Program Services | $106,138 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,006,644 | TotalAmt |
| Program Services | $75,006,644 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,250,696 | TotalAmt |
| Program Services | $1,003,838 | ProgramServicesAmt |
| Management And General | $1,955,800 | ManagementAndGeneralAmt |
| Fundraising | $291,058 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,705 | TotalAmt |
| Program Services | $46,705 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,357,056 | TotalAmt |
| Program Services | $40,208,742 | ProgramServicesAmt |
| Management And General | $1,966,651 | ManagementAndGeneralAmt |
| Fundraising | $1,181,663 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,517,694 | TotalAmt |
| Program Services | $2,226,545 | ProgramServicesAmt |
| Management And General | $211,674 | ManagementAndGeneralAmt |
| Fundraising | $79,475 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,334,755 | TotalAmt |
| Program Services | $6,486,556 | ProgramServicesAmt |
| Management And General | $616,666 | ManagementAndGeneralAmt |
| Fundraising | $231,533 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,669,184 | TotalAmt |
| Program Services | $3,244,875 | ProgramServicesAmt |
| Management And General | $308,485 | ManagementAndGeneralAmt |
| Fundraising | $115,824 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $323,852 | TotalAmt |
| Management And General | $323,852 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,145 | TotalAmt |
| Management And General | $156,145 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,900 | TotalAmt |
| Management And General | $89,900 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $212,753 | TotalAmt |
| Management And General | $212,753 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,917,039 | TotalAmt |
| Program Services | $8,147,369 | ProgramServicesAmt |
| Management And General | $691,882 | ManagementAndGeneralAmt |
| Fundraising | $77,788 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,330,823 | TotalAmt |
| Program Services | $2,253,328 | ProgramServicesAmt |
| Management And General | $77,495 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,598,623 | TotalAmt |
| Program Services | $10,952,041 | ProgramServicesAmt |
| Management And General | $447,371 | ManagementAndGeneralAmt |
| Fundraising | $199,211 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,332,817 | TotalAmt |
| Program Services | $1,387,933 | ProgramServicesAmt |
| Management And General | $472,442 | ManagementAndGeneralAmt |
| Fundraising | $472,442 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,837,123 | TotalAmt |
| Program Services | $5,700,552 | ProgramServicesAmt |
| Management And General | $101,531 | ManagementAndGeneralAmt |
| Fundraising | $35,040 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,981,571 | TotalAmt |
| Program Services | $2,863,285 | ProgramServicesAmt |
| Management And General | $51,116 | ManagementAndGeneralAmt |
| Fundraising | $67,170 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,323,040 | TotalAmt |
| Program Services | $1,148,244 | ProgramServicesAmt |
| Management And General | $171,920 | ManagementAndGeneralAmt |
| Fundraising | $2,876 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,688,696 | TotalAmt |
| Program Services | $4,578,995 | ProgramServicesAmt |
| Management And General | $81,555 | ManagementAndGeneralAmt |
| Fundraising | $28,146 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,967,615 | TotalAmt |
| Program Services | $10,696,844 | ProgramServicesAmt |
| Management And General | $201,299 | ManagementAndGeneralAmt |
| Fundraising | $69,472 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,326,529 | TotalAmt |
| Program Services | $1,326,529 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| BAD DEBT EXPENSE | $220,741 | $220,741 | ||
| MEMBERSHIPS & SUBSCRIPTIONS | $511,958 | $318,120 | $160,037 | $33,801 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $189,108,097 | TotalAmt |
| Program Services | $177,924,024 | ProgramServicesAmt |
| Management And General | $8,298,574 | ManagementAndGeneralAmt |
| Fundraising | $2,885,499 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,560 | BOYAmt |
| EOY | $4,605 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,143,755 | BOYAmt |
| EOY | $8,789,187 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,984,276 | BOYAmt |
| EOY | $16,787,895 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,220,642 | BOYAmt |
| EOY | $7,978,864 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,842,272 | BOYAmt |
| EOY | $4,148,895 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,693 | BOYAmt |
| EOY | $29,936 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,820,691 | BOYAmt |
| EOY | $1,438,473 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $487,303,281 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $259,056,080 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $235,789,109 | BOYAmt |
| EOY | $228,247,201 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,446,370 | BOYAmt |
| EOY | $30,828,838 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $321,593,548 | BOYAmt |
| EOY | $310,081,055 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,469,345 | BOYAmt |
| EOY | $4,132,956 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $643,359,261 | BOYAmt |
| EOY | $612,467,905 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,704,626 | BOYAmt |
| EOY | $9,780,904 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,645,161 | BOYAmt |
| EOY | $3,876,378 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,793,482 | BOYAmt |
| EOY | $7,559,419 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,513,648 | BOYAmt |
| EOY | $101,877,369 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $758,320 | BOYAmt |
| EOY | $685,392 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,056,861 | BOYAmt |
| EOY | $39,050,291 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,472,098 | BOYAmt |
| EOY | $162,829,753 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,818,903 | BOYAmt |
| EOY | $55,922,149 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $410,068,260 | BOYAmt |
| EOY | $393,716,003 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $466,887,163 | BOYAmt |
| EOY | $449,638,152 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $643,359,261 | BOYAmt |
| EOY | $612,467,905 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$23,651,601 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $6,416,597 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$14,007 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grassroots Lobbying | TotalGrassrootsLobbyingGrp | |
| Total Direct Lobbying | TotalDirectLobbyingGrp | |
| Total Lobbying Expend | TotalLobbyingExpendGrp | |
| Other Exempt Purpose Expend | OtherExemptPurposeExpendGrp | |
| Total Exempt Purpose Expend | TotalExemptPurposeExpendGrp | |
| Lobbying Nontaxable Amount | LobbyingNontaxableAmountGrp | |
| Grassroots Nontaxable | GrassrootsNontaxableGrp | |
| Tot Lbbyng Grassroot Mns Non Tx | TotLbbyngGrassrootMnsNonTxGrp | |
| Tot Lbby Expend Mns Lbbyng Non Tx | TotLbbyExpendMnsLbbyngNonTxGrp | |
| Volunteers | false | VolunteersInd |
| Paid Staff Or Management | false | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | false | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (true) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $89,900 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | false | OtherActivitiesInd |
| Total Lobbying Expenditures | $89,900 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1g | FormAndLineReferenceDesc |
| Explanation | DURING FISCAL YEAR 2023, THE ORGANIZATION UTILIZED THE SERVICES OF A PROFESSIONAL FIRM ENGAGED IN FEDERAL LOBBYING SEEKING FEDERAL FUNDING OPPORTUNITIES FOR WHICH THE ORGANIZATION INCURRED $89,000 IN EXPENSES. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Loan Or Exch Prog | Yes (X) | CollUsedLoanOrExchProgInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $337,974,287 | BeginningYearBalanceAmt |
| Contributions | $4,133,868 | ContributionsAmt |
| Investment Earnings Or Losses | -$152,795 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $8,270,135 | GrantsOrScholarshipsAmt |
| Other Expenditures | $7,915,279 | OtherExpendituresAmt |
| Administrative Expenses | $212,753 | AdministrativeExpensesAmt |
| End Year Balance | $325,557,193 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $363,639,906 | BeginningYearBalanceAmt |
| Contributions | $3,607,546 | ContributionsAmt |
| Investment Earnings Or Losses | -$14,863,711 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $6,818,527 | GrantsOrScholarshipsAmt |
| Other Expenditures | $7,234,242 | OtherExpendituresAmt |
| Administrative Expenses | $356,685 | AdministrativeExpensesAmt |
| End Year Balance | $337,974,287 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $268,689,000 | BeginningYearBalanceAmt |
| Contributions | $7,979,563 | ContributionsAmt |
| Investment Earnings Or Losses | $100,285,431 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $6,118,984 | GrantsOrScholarshipsAmt |
| Other Expenditures | $6,988,513 | OtherExpendituresAmt |
| Administrative Expenses | $206,591 | AdministrativeExpensesAmt |
| End Year Balance | $363,639,906 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $273,438,000 | BeginningYearBalanceAmt |
| Contributions | $6,844,410 | ContributionsAmt |
| Investment Earnings Or Losses | $2,947,184 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $9,396,792 | GrantsOrScholarshipsAmt |
| Other Expenditures | $4,944,207 | OtherExpendituresAmt |
| Administrative Expenses | $199,595 | AdministrativeExpensesAmt |
| End Year Balance | $268,689,000 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $263,010,548 | BeginningYearBalanceAmt |
| Contributions | $9,276,545 | ContributionsAmt |
| Investment Earnings Or Losses | $18,163,288 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $5,720,771 | GrantsOrScholarshipsAmt |
| Other Expenditures | $10,974,088 | OtherExpendituresAmt |
| Administrative Expenses | $317,522 | AdministrativeExpensesAmt |
| End Year Balance | $273,438,000 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.03400 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.61400 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.35200 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,230,625 | OtherCostOrOtherBasisAmt |
| Book Value | $17,230,625 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $339,460,923 | OtherCostOrOtherBasisAmt |
| Depreciation | $155,076,718 | DepreciationAmt |
| Book Value | $184,384,205 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $44,084,365 | OtherCostOrOtherBasisAmt |
| Depreciation | $28,710,975 | DepreciationAmt |
| Book Value | $15,373,390 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $81,618,554 | OtherCostOrOtherBasisAmt |
| Depreciation | $74,557,042 | DepreciationAmt |
| Book Value | $7,061,512 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,908,814 | OtherCostOrOtherBasisAmt |
| Depreciation | $711,345 | DepreciationAmt |
| Book Value | $4,197,469 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $228,247,201 | TotalBookValueLandBuildingsAmt |
| Financial Derivatives | FinancialDerivativesGrp | |
| Closely Held Equity Interests | CloselyHeldEquityInterestsGrp |
Other Securities OtherSecuritiesGrp (5 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| COMMONFUND BOND FUNDS | $38,155,026 | F |
| COMMONFUND PRIVATE CAPITAL | $201,684,335 | F |
| COMMONFUND TREASURY ACCESS | $2,278,943 | F |
| LIFE INS, REAL ESTATE, OTHER | $5,281,591 | F |
| COMMONFUND EQUITIES FUNDS | $58,960,827 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $306,360,722 | TotalBookValueSecuritiesAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)
| DescDesc | AmtAmt |
|---|---|
| STUDENT DEPOSITS | $9,500 |
| OBLIGATIONS UNDER SPLIT-INTERE | $4,266,706 |
| CONDITIONAL ASSET RETIREMENT | $8,229,496 |
| POST RETIREMENT LIABILITIES | $1,922,272 |
| OTHER LIABILITIES | $177,129 |
| LINE OF CREDIT | $21,000,000 |
| OPERATING LEASE LIABILITIES | $3,445,188 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $39,050,291 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $96,764,716 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $6,416,597 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $267,755 | OtherRevenueAmt |
| Revenue Not Reported | $6,684,352 | RevenueNotReportedAmt |
| Revenue Subtotal | $90,080,364 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $212,753 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $75,163,379 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $75,376,132 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $165,456,496 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $114,013,727 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $125,027 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $125,027 | ExpensesNotReportedAmt |
| Expenses Subtotal | $113,888,700 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $212,753 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $75,006,644 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $75,219,397 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $189,108,097 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PART III, LINE 4 | THE BRAUER MUSEUM OF ART IS HOME TO A NATIONALLY RECOGNIZED COLLECTION OF 19TH AND 20TH CENTURY AMERICAN ART. OTHER FOCUS AREAS WITHIN THE COLLECTION INCLUDE WORLD RELIGIOUS ART AND MIDWESTERN REGIONAL ART. AS WELL AS DISPLAYING SELECTIONS FROM ITS PERMANENT COLLECTION, THE BRAUER MUSEUM HOSTS A FULL SCHEDULE OF SPECIAL EXHIBITIONS AND EVENTS. THROUGH EXHIBITION OF THE COLLECTION AND SPECIAL EVENTS, THE MUSEUM PROVIDES EDUCATIONAL OPPORTUNITIES FOR STUDENTS AS WELL AS THE GENERAL PUBLIC WHICH ENHANCES THE UNIVERSITY'S EDUCATIONAL PURPOSE. THE BOOK VALUE OF THE ARTWORK ADDED TO THE COLLECTION SINCE 1996 IS INCLUDED IN PLANT ASSETS ON THE BALANCE SHEET. THERE IS NO FEE TO VISIT THE MUSEUM. |
| SCHEDULE D, PART V, LINE 4 | VALPARAISO UNIVERSITY'S ENDOWMENT FUNDS ARE USED TO PROVIDE FINANCIAL ASSISTANCE TO STUDENTS IN THE FORM OF SCHOLARSHIPS. ENDOWMENT FUNDS ARE ALSO DESIGNATED TO THE SUPPORT OF ACADEMIC PROGRAMS, FACULTY CHAIRS AND PROFESSORSHIPS, RESEARCH, STUDENT PROGRAMS, LIBRARY SERVICES, AND THE OPERATION AND MAINTENANCE OF FACILITIES. |
| PART XI, LINE 2D | RENTAL EXPENSES $ 125,027 CHANGE IN DISCOUNT & ALLOWANCE $ 142,728 TOTAL $ 267,755 |
| PART XI, LINE 4B | STUDENT AID 69,624,275 PELL & FREEDOM OF CHOICE AID 5,382,369 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 156,735 TOTAL $75,163,379 |
| PART XII, LINE 2D | RENTAL EXPENSES $ 125,027 |
| PART XII, LINE 4B | STUDENT AID 69,624,275 PELL & FREEDOM OF CHOICE AID 5,382,369 TOTAL $75,006,644 |
| ASC 740 | 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 E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | VALPARAISO UNIVERSITY'S GENERAL CATALOG OFFERS A LINK TO OUR STATEMENT OF EQUALITY OF OPPORTUNITY AS FOLLOWS: NONDISCRIMINATION POLICY AS TO STUDENTS. VALPARAISO UNIVERSITY ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN, AGE, GENDER, DISABILITY, SEXUAL ORIENTATION OR (AS QUALIFIED HEREIN) RELIGION, TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES, GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN, AGE, GENDER, DISABILITY, SEXUAL ORIENTATION OR (AS QUALIFIED HEREIN) RELIGION IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, CAREER SERVICES AND PLACEMENT, AND ATHLETIC AND OTHER SCHOOL ADMINISTERED PROGRAMS. VALPARAISO UNIVERSITY IS AN INSTITUTION COMMITTED TO ITS LUTHERAN TRADITIONS. THE UNIVERSITY RESERVES THE RIGHT TO PROMOTE THE TEACHINGS OF THE CHURCH AND TO EXERCISE PREFERENCES IN ADMISSIONS IN FAVOR OF LUTHERANS. EQUAL EMPLOYMENT OPPORTUNITY POLICY. VALPARAISO UNIVERSITY MAINTAINS A POLICY OF EQUAL EMPLOYMENT OPPORTUNITY FOR ALL EMPLOYEES AND APPLICANTS FOR EMPLOYMENT. THE UNIVERSITY DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN, AGE, GENDER, DISABILITY, SEXUAL ORIENTATION OR (AS QUALIFIED HEREIN) RELIGION OR ANY PROTECTED CLASSIFICATION UNDER FEDERAL, STATE OR LOCAL LAW. THIS POLICY APPLIES TO ALL ASPECTS OF EMPLOYMENT INCLUDING, BUT NOT LIMITED TO, RECRUITING, HIRING, TRAINING, TRANSFER, PROMOTION, JOB BENEFITS, PAY, DISMISSAL, SOCIAL AND RECREATIONAL ACTIVITIES. AN INSTITUTION COMMITTED TO ITS LUTHERAN TRADITIONS, THE UNIVERSITY RESERVES THE RIGHT TO PROMOTE THE TEACHINGS OF THE CHURCH AND TO EXERCISE PREFERENCES IN EMPLOYMENT-RELATED PRACTICES IN FAVOR OF LUTHERANS. |
| SCHEDULE E, PART I, LINE 6A | VALPARAISO UNIVERSITY RECEIVES FEDERAL AND STATE RESEARCH GRANTS AND GRANTS FOR STUDENT FINANCIAL AID. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (5 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| EAST ASIA AND THE PACIFIC | 0 | 0 | Program Services | EDUCATIONAL | $369,027 |
| EUROPE | 2 | 2 | Program Services | EDUCATIONAL | $313,455 |
| CENTRAL AMERICA/CARIBBEAN | 0 | 1 | Program Services | EDUCATIONAL | $66,924 |
| CENTRAL AMERICA/CARIBBEAN | 0 | 0 | Investments | $2,181,885 | |
| SUB-SAHARAN AFRICA | 0 | 0 | Program Services | EDUCATIONAL | $16,750 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 2 | SubtotalOfficesCnt |
| Subtotal Employees | 3 | SubtotalEmployeesCnt |
| Total Office | 2 | TotalOfficeCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Subtotal Spent | $2,948,041 | SubtotalSpentAmt |
| Total Spent | $2,948,041 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (true) | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART 1 LINE 3 - CENTRAL/SOUTH AMERICA | VALPARAISO UNIVERSITY ADMINISTERS A STUDY ABROAD PROGRAM TO PROVIDE STUDENTS WITH EDUCATIONAL EXPERIENCES IN SAN JOSE (HEREDIA), COSTA RICA. THE UNIVERSITY ALSO PROVIDES STUDY ABROAD OPPORTUNITIES THROUGH STUDENT EXCHANGE AGREEMENTS UNIVERSIDAD VINA DEL MAR IN VINA DEL MAR, CHILE, AND UNIVERSIDAD DE LAS AMERICAS IN PUEBLA, MEXICO. |
| PART I, LINE 3 EUROPE (INCLUDING ICELAND AND GREENLAND) | VALPARAISO UNIVERSITY ADMINISTERS STUDY ABROAD PROGRAMS TO PROVIDE STUDENTS WITH EDUCATIONAL EXPERIENCES IN REUTLINGEN, GERMANY AND CAMBRIDGE, UK. THE UNIVERSITY ALSO PROVIDES STUDY ABROAD OPPORTUNITIES THROUGH STUDENT EXCHANGE AGREEMENTS WITH EUROPEAN COLLEAGUES AND UNIVERSITIES WITH ANGLIA-RUSKIN IN CAMBRIDGE, UK, EXCELIA BUSINESS SCHOOL ROCHELLE, FRANCE, UNIVERSITAT TUBINGEN IN TUBINGEN, GERMANY, HOCHSCHULE FUR KIRCHENMUSIK, IN ROTTENBURG AM NECKAR, GERMANY, AND UNIVERS DE ZARAGOZA IN ZARAGOZA, SPAIN. OTHER EDUCATIONAL OPPORTUNITIES THROUGH COOPERATIVE AGREEMENTS ARE AVAILABLE IN SEVILLE, SPAIN, LIMERICK, IRELAND, PARIS, FRANCE, NANTES, FRANCE, BUDAPEST, HUNGARY, ATHENS, GREECE, AMSTERDAM, THE NETHERLANDS, MILAN, ITALY, AND VIENNA, AUSTRIA. |
| PART 1 LINE 3 - SUB-SAHARAN AFRICA | VALPARAISO UNIVERSITY PROVIDES EDUCATIONAL OPPORTUNITIES THROUGH A COOPERATIVE AGREEMENT IN WINDHOEK, NAMIBIA. |
| PART I LINE 3 - EAST ASIA AND THE PACIFIC | VALPARAISO UNIVERSITY PROVIDES EDUCATIONAL OPPORTUNITIES THROUGH A STUDENT EXCHANGE AGREEMENT WITH KANSAI GAIDAI UNIVERSITY IN JAPAN. OTHER EDUCATIONAL OPPORTUNITIES THROUGH COOPERATIVE AGREEMENTS ARE AVAILABLE IN TAIPEI, TAIWAN, SEOUL, SOUTH KOREA, HO CHI MIN, AND NEW CASTL AUSTRALIA. VALPARAISO UNIVERSITY ALSO SUPPORTS A DUEL-DEGREE PARTNERSHIP WITH DALIAN UNIVERSITY IN CHINA. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA STATE UNI LONG BEACH RESEARCH FDN | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6300 STATE UNIVERSITY DR STE 332 | AddressLine1Txt |
| City | LONG BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90815 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 956106694 | RecipientEIN |
| IRC Section | 501(c)3 | IRCSectionDesc |
| Cash Grant | $106,138 | CashGrantAmt |
| Purpose Of Grant | GENERAL SUPPORT | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 2312 | RecipientCnt |
| Cash Grant | $75,006,644 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | VALPARAISO UNIVERSITY IS COMMITTED TO PROVIDING RESOURCES NECESSARY TO HELP STUDENTS COMPLETE THEIR EDUCATION. IN SELECTING THE STUDENTS TO RECEIVE THIS ASSISTANCE, THE UNIVERSITY PLACES PRIMARY EMPHASIS ON THE STUDENT'S ACADEMIC ACHIEVEMENT AND FINANCIAL NEED. AWARDS ARE DETERMINED BY THE UNIVERSITY SCHOLARSHIP COMMITTEE. UPON ENROLLMENT VERIFICATION, THE AWARDS ARE USED TO OFFSET THE COST OF ATTENDANCE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (true) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (16 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DARRON FARHA | |||||||||||||
| VP & GENERAL COUNSEL | $251,109 | $0 | $0 | $0 | $0 | $0 | $15,741 | $0 | $8,360 | $0 | $275,210 | $0 | |
| JOSE PADILLA | |||||||||||||
| PRESIDENT | $437,341 | $0 | $0 | $0 | $28,000 | $0 | $18,300 | $0 | $47,088 | $0 | $530,729 | $0 | |
| MARK VOLPATTI | |||||||||||||
| VP OF FINANCE | $248,215 | $0 | $0 | $0 | $0 | $0 | $13,269 | $0 | $3,790 | $0 | $265,274 | $0 | |
| BRIAN O'ROURKE | |||||||||||||
| VP ENROLLMENT MANAGEMENT | $239,085 | $0 | $0 | $0 | $0 | $0 | $15,000 | $0 | $14,745 | $0 | $268,830 | $0 | |
| RICHARD AMRHEIN | |||||||||||||
| VP/COMMUNITY AND GOVERNMENT | $112,456 | $0 | $0 | $0 | $0 | $0 | $2,284 | $0 | $4,811 | $0 | $119,551 | $0 | |
| STEVEN JANOWIAK | |||||||||||||
| VP STUDENT LIFE | $147,432 | $0 | $0 | $0 | $0 | $0 | $9,089 | $0 | $39,498 | $0 | $196,019 | $0 | |
| SUSAN SCROGGINS END 922 | |||||||||||||
| SENIOR VICE PRESIDENT | $190,928 | $0 | $0 | $0 | $0 | $0 | $12,070 | $0 | $8,126 | $0 | $211,124 | $0 | |
| ERIC JOHNSON | |||||||||||||
| PROVOST AND EXECUTIVE VP | $288,885 | $0 | $0 | $0 | $0 | $0 | $18,000 | $0 | $17,970 | $0 | $324,855 | $0 | |
| LISA HOLLANDER | |||||||||||||
| VP FOR ADVANCEMENT | $265,168 | $0 | $0 | $0 | $0 | $0 | $15,860 | $0 | $10,030 | $0 | $291,058 | $0 | |
| MARK HECKLER END 722 | |||||||||||||
| PRESIDENT EMERITUS | $355,664 | $0 | $0 | $0 | $181,155 | $0 | $11,882 | $0 | $5,211 | $0 | $553,912 | $0 | $170,982 |
| JON KILPINEN | |||||||||||||
| DEAN COLLEGE ARTS & SCIENCES | $127,320 | $0 | $0 | $0 | $78,822 | $0 | $7,633 | $0 | $358 | $0 | $214,133 | $0 | |
| COLEEN WILDER | |||||||||||||
| ASSOC PROFESSOR MANAGEMENT | $69,938 | $0 | $0 | $0 | $221,380 | $0 | $4,087 | $0 | $2,548 | $0 | $297,953 | $0 | |
| MARK LEBARBERA | |||||||||||||
| DIRECTOR OF ATHLETICS | $108,132 | $0 | $0 | $0 | $201,126 | $0 | $6,776 | $0 | $8,142 | $0 | $324,176 | $0 | |
| MATT LOTTICH | |||||||||||||
| HEAD COACH MEN'S BASKETBALL | $331,342 | $0 | $0 | $0 | $7,200 | $0 | $18,300 | $0 | $16,576 | $0 | $373,418 | $0 | |
| TAMARA GINGERICH | |||||||||||||
| AVP FINANCE/CONTROLLER | $227,583 | $0 | $0 | $0 | $0 | $0 | $11,655 | $0 | $547 | $0 | $239,785 | $0 | |
| ZHENHU JIN | |||||||||||||
| PROFESSOR FINANCE | $60,521 | $0 | $0 | $0 | $157,489 | $0 | $5,058 | $0 | $5,140 | $0 | $228,208 | $0 | |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE J, PART I, LINE 1A | THE PRESIDENT IS PROVIDED HOUSING IN THE UNIVERSITY RESIDENCE AS A CONDITION OF EMPLOYMENT. THE RESIDENCE IS REGULARLY USED FOR BUSINESS PURPOSES INCLUDING MEETINGS AND EVENTS WITH FACULTY, STAFF, STUDENTS, DONORS AND OTHER UNIVERSITY CONSTITUENTS. THE VALUE OF THIS BENEFIT IS REPORTED ON SCHEDULE J AS NONTAXABLE COMPENSATION. |
| SCHEDULE J, PART I, LINE 4A | THE FOLLOWING INDIVIDUALS RECEIVED PAYMENTS AS PART OF A VOLUNTARY SEPARATION AGREEMENT. THESE AMOUNTS ARE REPORTED ON SCHEDULE J, PART II, COLUMN (B)(III): JON KILPINEN - $78,822 COLEEN WILDER - $221,380 MARK LEBARBERA - $201,126 ZHENHU JIN - $136,989 |
| SCHEDULE J, PART I, LINE 4B | MARK HECKLER IS THE ONLY PARTICIPANT IN THE UNIVERSITY'S 457(F) PLAN. CONTRIBUTIONS TO THE PLAN ARE REPORTED AS DEFERRED COMPENSATION AS THEY ARE ACCRUED. AMOUNTS PAID OUT UNDER THE PLAN FOR 6/30/2023 WERE $170,981.50. THE PLAN DID NOT RECEIVE CONTRIBUTIONS FOR 6/30/2023. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| INDIANA FINANCE AUTHORITY | ||||||||
| A | 351602316 | 3135GOXP3 | 2014-09-25 | $45,238,325 | CONSTRUCTION OF BEACON HALL | false | false | false |
| INDIANA FINANCE AUTHORITY | ||||||||
| B | 351602316 | 45506DF67 | 2017-07-12 | $44,822,085 | CONSTRUCTION OF SCIENCE CENTER | false | false | false |
| INDIANA FINANCE AUTHORITY | ||||||||
| C | 351602316 | 45470EAQ8 | 2021-06-17 | $20,102,755 | SEE PART VI | false | false | false |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Bond DefeasedBondDefeasedAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Refunding EscrowRefundingEscrowAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Credit EnhancementCreditEnhancementAmt | Working Capital ExpendituresWorkingCapitalExpendituresAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | UnspentUnspentAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $0 | $0 | $45,238,325 | $0 | $3,312,688 | $0 | $238,325 | $0 | $0 | $45,000,000 | $0 | $0 | 2016 | false | false | Yes (true) | Yes (true) |
| B | $3,180,000 | $0 | $44,822,085 | $0 | $0 | $0 | $275,287 | $0 | $0 | $15,000,000 | $29,546,798 | $0 | 2018 | Yes (true) | false | Yes (true) | Yes (true) |
| C | $2,800,000 | $0 | $20,102,755 | $0 | $0 | $0 | $346,560 | $0 | $0 | $0 | $19,756,195 | $0 | 2021 | Yes (true) | false | Yes (true) | Yes (true) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Remedial Action TakenRemedialActionTakenInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|
| A | false | false | false | false | 0 | false | false | false | Yes (true) |
| B | false | false | false | false | 0 | false | false | false | Yes (true) |
| C | false | false | false | false | 0 | false | false | false | Yes (true) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Business Name Line1GICProviderName/BusinessNameLine1Txt | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|---|
| 0 | ||||||||||
| A | false | false | Yes (true) | false | false | false | false | 0 | false | Yes (true) |
| 0 | ||||||||||
| B | false | false | Yes (true) | false | false | false | false | 0 | false | Yes (true) |
| 0 | ||||||||||
| C | Yes (true) | false | false | false | 0 | false | Yes (true) | |||
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (true) |
| B | Yes (true) |
| C | Yes (true) |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE C, BOX F | FormAndLineReferenceDesc |
| Explanation | REFINANCE 2010 BOND - CONSTRUCTION OF THE ARTS AND SCIENCE BUILDING | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LORI MILTENBERGER | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | LGEOFF GILLMORE'S SISTER | RelationshipDescriptionTxt |
| Transaction | $46,705 | TransactionAmt |
| Transaction | COMPENSATION | TransactionDesc |
| Sharing Of Revenues | Yes (true) | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $21,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | APPRAISAL | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Historical Treasures | ArtHistoricalTreasuresGrp | |
| Art Fractional Interest | ArtFractionalInterestGrp |
Books And Publications BooksAndPublicationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $223 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $2,486 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cars And Other Vehicles | CarsAndOtherVehiclesGrp | |
| Boats And Planes | BoatsAndPlanesGrp | |
| Intellectual Property | IntellectualPropertyGrp |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 24 | ContributionCnt |
| Noncash Contributions Rpt F990 | $499,453 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities Closely Held Stock | SecuritiesCloselyHeldStockGrp | |
| Secur Prtnrshp Trust Intrsts | SecurPrtnrshpTrustIntrstsGrp | |
| Securities Miscellaneous | SecuritiesMiscellaneousGrp | |
| Qualified Contrib Hist Struct | QualifiedContribHistStructGrp | |
| Qualified Contrib Other | QualifiedContribOtherGrp | |
| Real Estate Residential | RealEstateResidentialGrp | |
| Real Estate Commercial | RealEstateCommercialGrp | |
| Real Estate Other | RealEstateOtherGrp | |
| Collectibles | CollectiblesGrp | |
| Food Inventory | FoodInventoryGrp | |
| Drugs And Medical Supplies | DrugsAndMedicalSuppliesGrp | |
| Taxidermy | TaxidermyGrp | |
| Historical Artifacts | HistoricalArtifactsGrp | |
| Scientific Specimens | ScientificSpecimensGrp | |
| Archaeological Artifacts | ArchaeologicalArtifactsGrp | |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE M, PART I | FormAndLineReferenceDesc |
| Explanation | THE AMOUNTS LISTED IN PART 1, COLUMN B ARE BASED ON THE NUMBER OF CONTRIBUTORS FOR EACH TYPE OF PROPERTY CONTRIBUTED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1B | JOSE PADILLA IS A PAID EMPLOYEE OF THE ORGANIZATION AND THEREFORE IS CONSIDERED A NON-INDEPENDENT BOARD MEMBER. GEOFF GILLMORE IS ALSO CONSIDERED A NON-INDEPENDENT BOARD MEMBER DUE TO TRANSACTIONS REPORTED ON SCHEDULE L. |
| FORM 990, PART VI, SECTION B, LINE 11B | CONSISTENT WITH ITS FIDUCIARY RESPONSIBILITIES, THE BOARD OF DIRECTORS OF THE LUTHERAN UNIVERSITY ASSOCIATION, INC D/B/A VALPARAISO UNIVERSITY ADOPTED THE FOLLOWING PROCEDURE FOR ANNUAL REVIEW OF THE UNIVERSITY'S RESPONSES TO INTERNAL REVENUE CODE FORM 990: (1) THIRTY DAYS BEFORE FILING WITH THE INTERNAL REVENUE SERVICE, OR AS SOON AS PRACTICABLE PRIOR TO FILING, THE AUDIT COMMITTEE WILL REVIEW AND COMMENT ON THE FORM 990 (2) FOLLOWING REVIEW BY THE AUDIT COMMITTEE AND PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE, THE FINAL FORM 990, EXCLUDING SCHEDULE B TO HONOR DONOR CONFIDENTIALITY, SHALL BE MADE AVAILABLE TO ALL BOARD MEMBERS VIA POSTING TO THE BOARD'S COMMONLY USED ELECTRONIC ADMINISTRATIVE SYSTEM. THIS RETURN WAS REVIEWED AND APPROVED BY THE AUDIT COMMITTEE ON 04/19/2024 AND UPON APPROVAL WAS POSTED ELECTRONICALLY FOR FULL BOARD REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE POLICY FOR THE DISCLOSURE OF EXISTING OR POTENTIAL CONFLICTS OF INTEREST, SHALL BE ADMINISTERED IN THE FOLLOWING MANNER: 1. CURRENT AND CERTAIN FORMER DIRECTORS, OFFICERS, AND KEY EMPLOYEES SHALL ANNUALLY RECEIVE A COPY OF THE POLICY STATEMENT ON CONFLICTS OF INTEREST AND BE ASKED TO COMPLETE A QUESTIONNAIRE AS TO THEIR INTERESTS. THE BOARD CHAIR AND THE PRESIDENT SHALL HAVE DISCRETION TO APPLY THIS REQUIREMENT TO OTHER EMPLOYEES (SUCH AS EMPLOYEES WITH SIGNIFICANT PROCUREMENT RESPONSIBILITIES). 2. ANY EXISTING OR POTENTIAL CONFLICT OF INTEREST ON THE PART OF A DIRECTOR IS TO BE DISCLOSED TO THE CHAIR OF THE GOVERNANCE COMMITTEE OF THE BOARD. THE CHAIR OF THE GOVERNANCE COMMITTEE, IN CONSULTATION WITH THE BOARD CHAIR, THE PRESIDENT, AND THE GENERAL COUNSEL, WILL DISCUSS WITH THE DIRECTOR OPTIONS FOR RESOLVING THE CONFLICT. A CONFLICT OF INTEREST MAY BE WAIVED IF THE CHAIR OF THE GOVERNANCE COMMITTEE, IN CONSULTATION WITH THE BOARD CHAIR, THE PRESIDENT, AND THE GENERAL COUNSEL, DETERMINES THAT THE TRANSACTION OR CIRCUMSTANCE IS IN THE BEST INTERESTS OF THE UNIVERSITY. WHETHER OR NOT A CONFLICT IS WAIVED, A DIRECTOR WHO HAS AN EXISTING OR POTENTIAL CONFLICT OF INTEREST ON ANY MATTER SHOULD NOT VOTE OR USE HIS OR HER PERSONAL INFLUENCE ON THE MATTER, NOR SHOULD THE DIRECTOR BE COUNTED IN DETERMINING A QUORUM, EVEN WHERE PERMITTED BY LAW. THE MINUTES OF ANY MEETING SHOULD REFLECT THAT THE DIRECTOR DISCLOSED THE CONFLICT, ABSTAINED FROM VOTING, AND THAT A QUORUM EXISTED EVEN THOUGH THE DIRECTOR IS NOT COUNTED TOWARD THAT QUORUM. THIS REQUIREMENT DOES NOT PREVENT A DIRECTOR FROM STATING HIS OR HER POSITION ON THE MATTER OR FROM ANSWERING PERTINENT QUESTIONS OF OTHER DIRECTORS WHERE THE DIRECTOR'S KNOWLEDGE MAY ASSIST THE OTHER DIRECTORS. 3. ANY EXISTING OR POTENTIAL CONFLICT OF INTEREST ON THE PART OF AN OFFICER, KEY EMPLOYEE, OR OTHER DESIGNATED EMPLOYEE IS TO BE DISCLOSED TO THE GENERAL COUNSEL AND BROUGHT TO THE ATTENTION OF THE PRESIDENT. THE GENERAL COUNSEL, IN CONSULTATION WITH THE PRESIDENT, WILL DISCUSS WITH THE OFFICER OR EMPLOYEE OPTIONS FOR RESOLVING THE CONFLICT. A CONFLICT OF INTEREST MAY BE WAIVED IF THE GENERAL COUNSEL, IN CONSULTATION WITH THE PRESIDENT, DETERMINES THAT THE TRANSACTION OR CIRCUMSTANCE IS IN THE BEST INTERESTS OF THE UNIVERSITY. THE GENERAL COUNSEL SHALL REPORT TO THE GOVERNANCE COMMITTEE ANY CONFLICTS OF INTEREST AND THE RESOLUTION OR WAIVER OF SAME. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR AN ANNUAL REVIEW OF COMPENSATION FOR COMPENSATED OFFICERS AND OTHER KEY EMPLOYEES OF THE UNIVERSITY. THE REVIEW WAS LAST UNDERTAKEN ON OCTOBER 23, 2023. INFORMATION FROM OUTSIDE CONSULTANTS AS WELL AS PEER AND INDUSTRY DATA WAS REVIEWED TO DETERMINE EQUITABLE, COMPETITIVE COMPENSATION PACKAGES. |
| FORM 990, PART VI, SECTION B, LINE 15B | THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR AN ANNUAL REVIEW OF COMPENSATION FOR COMPENSATED OFFICERS AND OTHER KEY EMPLOYEES OF THE UNIVERSITY. THE REVIEW WAS LAST UNDERTAKEN ON OCTOBER 23, 2023. INFORMATION FROM OUTSIDE CONSULTANTS AS WELL AS PEER AND INDUSTRY DATA WAS REVIEWED TO DETERMINE EQUITABLE, COMPETITIVE COMPENSATION PACKAGES. |
| FORM 990, PART VI, SECTION C, LINE 19 | VALPARAISO UNIVERSITY CURRENTLY DOES NOT PROVIDE GOVERNING DOCUMENTS OR THE CONFLICT OF INTEREST POLICY TO THE PUBLIC. FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AND MAY BE OBTAINED FROM THE OFFICE OF THE SENIOR VICE PRESIDENT FOR FINANCE AND ADMINISTRATION. |
| PART XI, LINE 9 | CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $(156,735) CHANGE IN DISCOUNT & ALLOWANCE $ 142,728 TOTAL $(14,007) |
| SCHEDULE B | FORM 990 SCHEDULE OF CONTRIBUTORS IS NOT SUBJECT TO PUBLIC DISCLOSURE PURSUANT TO THE UNITED STATES FREEDOM OF INFORMATION ACT. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | End Of Year AssetsEndOfYearAssetsAmt |
|---|---|---|---|---|---|---|---|---|
| VU INT'L COLLABORATION LLC | ||||||||
| 1700 CHAPEL DRIVE | VALPARAISO | IN | 46383 | 453588931 | CHARITABLE | DE | LUA INC | |
| AVRO LLC | ||||||||
| 1700 CHAPEL DRIVE | VALPARAISO | IN | 46383 | 455235826 | R/E HOLDINGS | IN | LUA INC | $1,691,176 |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INDEPENDENT COLLEGES OF INDIANA INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 W OHIO STREET SUITE 300 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 310901001 | EIN |
| Primary Activities | EDUCATION | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 12A | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
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