2023-03-14T14:36:19-05:00 2022-04-30 FORVIS LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2021-05-01 840402707 REGIS UNIVERSITY % REGIS UNIVERSITY REGI 3039645442 3333 REGIS BLVD C-24 DENVER CO 802211099 STEPHANIE M MORRIS CFO 3039645442 2023-03-15 true SALVADOR ACEVES 999009999 Adam R Smith CPA P00958966 7194714290 2023-03-08 2 2021 2023-04-26 12:10:37Z SALVADOR D ACEVES 3333 REGIS BLVD B-4 DENVER CO 80221 198086388 false 0928 X WWW.REGIS.EDU X 1912 CO AS A JESUIT CATHOLIC UNIVERSITY, REGIS SEEKS TO BUILD A MORE JUST AND HUMANE WORLD THROUGH TRANSFORMATIVE EDUCATION AT THE FRONTIERS OF FAITH, REASON AND CULTURE. 27 19 2469 111 0 0 17700654 19419672 148987532 145536509 20484951 2195906 2296090 655705 189469227 167807792 43773065 41810039 0 0 77008417 74990792 302566 272355 2313372 43068995 49260610 164153043 166333796 25316184 1473996 252763622 246627018 97945514 96582993 154818108 150044025 X AS A JESUIT CATHOLIC UNIVERSITY, REGIS SEEKS TO BUILD A MORE JUST AND HUMANE WORLD THROUGH TRANSFORMATIVE EDUCATION AT THE FRONTIERS OF FAITH, REASON AND CULTURE. false false 54465558 25585824 66923385 REGIS COLLEGE PROVIDES VALUE-CENTERED TRADITIONAL UNDERGRADUATE EDUCATION TO STUDENTS AND ENCOURAGES THEM TO MAKE A POSITIVE IMPACT IN A CHANGING SOCIETY. REGIS COLLEGE'S LIBERAL ARTS EDUCATION PROVIDES THE OPPORTUNITY FOR STUDENTS TO EXPLORE THE QUESTION HOW OUGHT WE TO LIVE? WHILE CULTIVATING A HIGH QUALITY ACADEMIC EDUCATION. ABUNDANT OPPORTUNITIES FOR SERVICE LEARNING, ACADEMIC INTERNSHIPS AND CROSS CULTURAL STUDY ABROAD EXPERIENCES MOTIVATE STUDENTS TO TAKE THEIR EDUCATION BEYOND THE CLASSROOM. REGIS STUDENTS ENJOY HUNDREDS OF ACTIVITIES BEYOND ACADEMICS, INCLUDING DIVISION II NCAA ATHLETICS, THE OUTDOOR ADVENTURE PROGRAM, INTRAMURAL SPORTS, THE CAMPUS RADIO STATION, STUDENT GOVERNMENT AND MUCH MORE. 63997028 9174046 53450606 THE RUECKERT-HARTMAN COLLEGE FOR HEALTH PROFESSIONS (RHCHP) IS COMPRISED OF THREE SCHOOLS: NURSING, PHARMACY AND PHYSICAL THERAPY TWO DIVISIONS: COUNSELING AND FAMILY THERAPY, HEALTH SERVICES EDUCATION; AND ONE DEPARTMENT: HEALTH CARE ETHICS. OUR INNOVATIVE AND DYNAMIC DEGREE AND CERTIFICATE PROGRAMS ARE DESIGNED TO PREPARE STUDENTS FOR A VARIETY OF CAREERS IN THE HEALTH PROFESSIONS WITH CUTTING-EDGE KNOWLEDGE ESSENTIAL IN TODAY'S EVER-CHANGING HEALTH CARE ENVIRONMENTS. 24372406 7050169 25838445 BUILDING ON OUR JESUIT CATHOLIC TRADITION OF VALUES-BASED EXPERIENTIAL LEARNING, THE ANDERSON COLLEGE OF BUSINESS AND COMPUTING CULTIVATES LEADERS OF INTEGRITY WHO THINK CRITICALLY, COMMUNICATE CLEARLY AND IMPLEMENT INNOVATIVE SOLUTIONS TO COMPLEX CHALLENGES. WE PARTNER WITH BUSINESS AND COMMUNITY LEADERS TO ENHANCE ECONOMIC, ENVIRONMENTAL, AND SOCIAL WELL-BEING. THE ANDERSON COLLEGE OF BUSINESS AND COMPUTING WILL HELP BUSINESS GRADUATES BECOME STEWARDS OF SOCIETY WITH THE GOAL OF IMPROVING THE QUALITY OF LIFE ON EARTH. 142834992 true true false true false false false true false true true false false true true false false true true true true true false true true false false true true true true false false false false false true false false false false true false false false false true true true false false true 215 0 true 2469 true true true false false false false true true false false false false false false false false false X 27 19 false false false false false false false true true false false false true true true true true false true true true AK CA CO MA NV NH WA X REGIS UNIVERSITY 3039645442 3333 REGIS BLVD DENVER CO 80221 X Salvador Aceves Treasurer 39.6 0.4 X 236244 0 23628 Samit Shah Dean, School of Pharmacy 40.0 0.0 X 219427 0 12113 Shari Plantz-Masters Academic Dean, Anderson Colleg 40.0 0.0 X 174966 0 27194 Janet Houser Provost 40.0 0.0 X 182491 0 18791 Karen Riley Provost 40.0 0.0 X 171860 0 12176 Barbara Wilcots Vice President of Student Life 40.0 0.0 X 171778 0 8506 Myrna Hall Vice President of Advancement 30.0 0.0 X 162817 0 16983 Stephanie Morris Associate Vice President 40.0 0.0 X 155126 0 22319 Jagan Gudur Chief Information Officer 40.0 0.0 X 170058 0 0 Theresa Campbell Secretary 39.6 0.4 X 159346 0 4600 Janelle Ramsel Chief Legal Officer 40.0 0.0 X 149621 0 12106 Mark Reinking Dean/Prof, Sch of Phys Therapy 40.0 0.0 X 143772 0 15429 Cody R Teets Interim President Affiliate Faculty 40.0 0.0 X X 5000 0 0 Barth E Whitham Trustee 0.8 0.0 X 0 0 0 Brandon Giles Trustee 0.8 0.0 X 0 0 0 Chauncey Billups Trustee 0.8 0.0 X 0 0 0 Daniel E Berce Trustee 0.8 0.0 X 0 0 0 Derek J Scarth Trustee 0.8 0.0 X 0 0 0 George E Reid Trustee 0.8 0.0 X 0 0 0 Gregory J O'Meara SJ Trustee 0.8 0.0 X 0 0 0 Jacqueline Fredericks Trustee 0.8 0.0 X 0 0 0 Jamie Gronowski Trustee 0.8 0.0 X 0 0 0 Jason Brauninger SJ Trustee 0.8 0.0 X 0 0 0 Jessica Herrera-Flanigan Trustee 0.8 0.0 X 0 0 0 Jo Ann Rooney Trustee 0.8 0.0 X 0 0 0 John M Staudenmaier SJ Trustee 0.8 0.0 X 0 0 0 John P Fitzgibbons SJ President-Thru Dec 2021 39.6 0.4 X X 0 0 0 Lee Andy Anderson Jr Trustee 0.8 0.0 X 0 0 0 Lisa C Haselden Trustee 0.8 0.0 X 0 0 0 Margaret M Hartman Trustee 0.8 0.0 X 0 0 0 Martin J Schmitz Trustee 0.8 0.0 X 0 0 0 Mary K Pacifico-Valley Trustee 0.8 0.0 X 0 0 0 Matthew M Gambs Trustee 0.8 0.0 X 0 0 0 Maureen K Barker Trustee 0.8 0.0 X 0 0 0 Mike Reidy Trustee 0.8 0.0 X 0 0 0 Nita Gonzales Trustee 0.8 0.0 X 0 0 0 Sister Julia DE Prinz VDMF PhD Trustee 0.8 0.0 X 0 0 0 Stephen N Katsouros SJ Trustee 0.8 0.0 X 0 0 0 Timothy R Clancy SJ Trustee 0.8 0.0 X 0 0 0 William T Oulvey SJ Trustee 0.8 0.0 X 0 0 0 ROBERT B ENGEL TRUSTEE 0.8 0.1 X 0 0 0 2102506 0 173845 61 true true false REBEL INTERACTIVE GROUP PO BOX 223 GLASTONBURY CT 06033 MARKETING 4405041 BON APPETIT PO BOX 417632 BOSTON MA 022417632 student catering 3427871 GOLDEN TRIANGLE CONSTRUCTION INC 700 WEAVER PARK RD LONGMONT CO 80501 FACILITY SERVICES 2318039 RICOH 6300 DIAGONAL HIGHWAY BOULDER CO 80301 PRINT/COPY SERVICES 1039952 EAB PO BOX 603519 CHARLOTTE NC 282602519 CONSULTING/RESEARCH 1439982 53 289815 12129444 7000413 367584 19419672 TUITION AND FEES 611300 132350410 132350410 STUDENT AUXILIARY SERVICES 721000 10464628 10464628 OTHER PROGRAM SERVICE REVENUE 900099 2721471 2721471 145536509 889065 889065 0 0 0 0 0 31446509 14835 30151072 3431 1295437 11404 1306841 1306841 103871 289815 124093 -20222 -20222 0 0 0 0 0 0 OTHER MISCELLANEOUS REVENUE 900099 181987 181987 INSURANCE PROCEEDS 900099 493940 493940 675927 167807792 146212436 2175684 X 74705 74705 41735334 41735334 0 0 1343650 235847 982497 125306 129435 12943 110020 6472 58718655 51263392 6301541 1153722 1330302 1135185 171266 23851 9241917 9035886 206031 4226833 3615412 525598 85823 0 334958 3960 330998 97937 97937 56590 56590 272355 272355 249954 249954 18292135 12387091 5709188 195856 3335114 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56590 56590 false SCHEDULE C, PART II-B, LINE 1I THE UNIVERSITY CONTRACTS WITH LOBBYISTS TO ADVOCATE DIRECTLY OR INDIRECTLY WITH LEGISLATORS, THEIR STAFFS, GOVERNMENT OFFICIALS OR LEGISLATIVE BODIES VIA SEMINARS, CONVENTIONS, SPEECHES, LECTURES OR OTHER MEANS. 0 1311054 X X X EDUCATION false 87776856 5292856 -3057159 3433358 249954 86329241 67372749 2157753 21587972 3115631 225987 87776856 69772662 3193539 -2616328 2766699 210425 67372749 65140880 5416795 2208339 2781987 211365 69772662 57504830 5029887 5574353 2769644 198546 65140880 0.30000 0.49000 0.21000 false false 1091961 2095577 3187538 186416653 110907216 75509437 1491245 887206 604039 40995800 24572846 16422954 1215 16994318 9050311 7895222 103619190 OTHER RECEIVABLE 4097564 RIGHT OF USE ASSETS- 9002225 OTHER ASSETS 1311054 14410843 0 INTEREST PAYABLE 205847 ASSET RETIREMENT OBLIGATION 1063451 ANNUITIES PAYABLE 3196707 GOVERNMENT REFUNDABLE ADVANCES 2423392 6889397 SCHEDULE D, PART III, LINE 4 COLLECTION ITEMS INCLUDE HISTORICAL TREASURES, RELIGIOUS STATUES, AND ARTWORK FOR THE PURPOSES OF PUBLIC EXHIBITION, EDUCATION AND PUBLIC SERVICE. SCHEDULE D, PART V, LINE 4 THE UNIVERSITY'S ENDOWMENT PRIMARILY PROVIDES SCHOLARSHIPS TO STUDENTS. SCHEDULE D, PART X, LINE 2 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. true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 REGIS UNIVERSITY HAS THE RACIALLY NONDISCRIMINATORY POLICY INCLUDED IN THE STUDENT HANDBOOK AND POSTED ON ITS WEBSITE AT WWW.REGIS.EDU. SCHEDULE E, PART I, LINE 6A THE UNIVERSITY RECEIVES FEDERAL FUNDS FROM THE US DEPARTMENT OF EDUCATION AND US DEPARTMENT OF HEALTH AND HUMAN SERVICES FOR STUDENT FINANCIAL AID. Europe (Including Iceland and Greenland) 0 0 PASSIVE INVESTMENTS 255000 Central America and the Caribbean 0 0 PASSIVE INVESTMENTS 105041 Central America and the Caribbean 0 0 PASSIVE INVESTMENTS 40696 Europe (Including Iceland and Greenland) 0 1 PROGRAM SERVICES RESEARCH 1037 Europe (Including Iceland and Greenland) 0 6 PROGRAM SERVICES PILGRIMAGE 33783 Sub-Saharan Africa 0 1 PROGRAM SERVICES RESEARCH 7047 South America 0 14 PROGRAM SERVICES ATHLETICS 21131 Central America and the Caribbean 0 15 PROGRAM SERVICES CLINIC ASSISTANCE 27533 Europe (Including Iceland and Greenland) 0 1 PROGRAM SERVICES ATHLETICS 690 Sub-Saharan Africa 0 1 PROGRAM SERVICES RECRUITING 2467 Europe (Including Iceland and Greenland) 0 1 PROGRAM SERVICES CONFERENCE 1655 Central America and the Caribbean 0 5 PROGRAM SERVICES OUTREACH 8582 0 45 0 45 504662 504662 true false false true true false X X X X X X X true RUFFALO NOEL LEVITZ RNL 1025 KIRKWOOD PARKWAY SW CEDAR RAPIDS IA 52404 DIRECT MAIL & PHONE false 757845 272355 485490 757845 272355 485490 AL AK AZ CA CO CT DC FL GA HI IL KS KY LA ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI LONNIE PORTER G 214107 209107 5000 1218 49438 3950 PORTER BILLUPS 106685 80708 25977 10558 20055 4 72894 72894 6500 17128 5120 10126 393686 289815 103871 7718 77124 5120 34131 124093 -20222 true MIZEL MUSEUM 4350 S Monaco St DENVER CO 80237 680561084 501(C)(3) 10000 GENER SUPPORT GLOBAL DOWNSYDROME FOUNDATION 3239 E 2nd Ave DENVER CO 80206 264431001 501(C)(3) 6500 FUNDRAISER SUPPORT 2 0 SCHOLARSHIPS, FINANCIAL AID AND DISC TO STUDENTS 4708 41730703 BENEVOLENCE 32 4631 SCHEDULE I, PART I, LINE 2 REGIS UNIVERSITY MONITORS THE USE OF FUNDS BY ENSURING EXPENSES COMPLY WITH ALL APPLICABLE FEDERAL AND STATE LAWS AND INSTITUTIONAL POLICIES, REGULATIONS, AND GUIDELINES, INCLUDING THE DEPT OF EDUCATION'S STUDENT FINANCIAL AID HANDBOOK AND THE COLORADO DEPARTMENT OF EDUCATION'S POLICY GUIDELINES AND AUDIT GUIDE. X X X false false false false false false false false false Barbara Wilcots Vice President of Student Life 171778 0 0 0 0 0 0 0 8506 0 180284 0 Jagan Gudur Chief Information Officer 170058 0 0 0 0 0 0 0 0 0 170058 0 Janelle Ramsel Chief Legal Officer 149621 0 0 0 0 0 0 0 12106 0 161727 0 Janet Houser Provost 182491 0 0 0 0 0 0 0 18791 0 201282 0 Karen Riley Provost 171860 0 0 0 0 0 0 0 12176 0 184036 0 Mark Reinking Dean/Prof, Sch of Phys Therapy 143772 0 0 0 0 0 0 0 15429 0 159201 0 Myrna Hall Vice President of Advancement 162817 0 0 0 0 0 0 0 16983 0 179800 0 Salvador Aceves Treasurer 236244 0 0 0 0 0 0 0 23628 0 259872 0 Samit Shah Dean, School of Pharmacy 219427 0 0 0 0 0 0 0 12113 0 231540 0 Shari Plantz-Masters Academic Dean, Anderson Colleg 174966 0 0 0 0 0 0 0 27194 0 202160 0 Stephanie Morris Associate Vice President 155126 0 0 0 0 0 0 0 22319 0 177445 0 Theresa Campbell Secretary 159346 0 0 0 0 0 0 0 4600 0 163946 0 A COLORADO EDUCATIONAL AND CULTURAL FACILITIES AUTH 840896727 19645RP88 2016-05-11 53187990 REFINANCE BOND DEBT false false false A 15362990 0 53187990 0 43820 0 754584 0 0 49381201 3008385 0 2016 true false true true A false false false false 0 false false false true A false false false true false false 0 false 0 false true A true ROBERT B ENGEL TRUSTEE DESMET PROMISSORY X 3500000 3406950 false true true JAMIE GRONOWSKI TRUSTEE DESMET PROMISSORY X 1000000 974850 false true true DANIEL BERCE TRUSTEE DESMET PROMISSORY X 250000 241200 false true true WILLIAM FORTUNE TRUSTEE DESMET PROMISSORY X 100000 100500 false true true MARGARET HARTMAN TRUSTEE DESMET PROMISSORY X 300000 291450 false true true BYRON HASELDEN TRUSTEE DESMET PROMISSORY X 200000 190950 false true true MARY PAT MCCORMICK TRUSTEE DESMET PROMISSORY X 3500000 3406950 false true true BARTH WHTHAM TRUSTEE DESMET PROMISSORY X 1500000 1507500 false true true DEREK SCARTH TRUSTEE DESMET PROMISSORY X 100000 100500 false true true JO ANN ROONEY TRUSTEE DESMET PROMISSORY X 100000 100500 false true true CODY TEETS INTERIM PRESIDENT DESMET PROMISSORY X 250000 251200 false true true 10572550 X 3528 FMV X 5791 FMV X 31 339658 FMV X 6 1537 FMV X JEWELRY 7 2562 FMV X GIFT CARDS/CERTIFICATES 24 14508 FMV false true false SCHEDULE M, PART I, COLUMN (B) NUMBER OF CONTRIBUTIONS: THE NUMBER OF CONTRIBUTIONS REPORTED IS THE NUMBER OF CONTRIBUTIONS RECEIVED, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS: THE FORM 990 IS PREPARED BY A THIRD PARTY. A COPY OF THE TAX RETURN IS EMAILED TO THE AUDIT AND RISK COMMITTEE OF THE BOARD FOR REVIEW BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: LEGAL COUNSEL FOR THE UNIVERSITY SENDS THE CONFLICT OF INTEREST POLICY TO TRUSTEES, OFFICERS, KEY EMPLOYEES AND MANAGERS REQUESTING THEIR SIGNATURE ON A FORM THAT INDICATES WHAT CONFLICTS OF INTERESTS EACH MAY HAVE AND THAT THEY UNDERSTAND THE POLICY. IF A SITUATION ARISES THAT COULD PRESENT A CONFLICT OF INTEREST, THE INTERESTED PARTY SHALL MAKE FULL DISCLOSURE OF THE RELEVANT INFORMATION TO THE UNIVERSITY'S GENERAL COUNSEL. UPON THE DISCLOSURE OF A POTENTIAL CONFLICT, THE PERSON TO WHOM THE DISCLOSURE IS MADE SHALL REVIEW THE DISCLOSURE, DETERMINE THE FACTS, AND MAKE AN INITIAL DETERMINATION AS TO WHETHER A CONFLICT EXISTS. IF THE REVIEWER DETERMINES THAT THERE IS A CONFLICT, THE INTERESTED PARTY MUST REFRAIN FROM ATTENDING AND PARTICIPATING IN THE DELIBERATION AND VOTING ON THOSE MATTERS REGARDING WHICH THE INTERESTED PARTY IS INVOLVED IN A CONFLICT OF INTEREST, BOTH AT MEETINGS OF THE BOARD OF DIRECTORS AND AT ANY OTHER DECISION-MAKING BODY, COMMITTEE, OR DIVISION PARTICIPATING IN THE RESPECTIVE TRANSACTION OR DECISION. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF THE TOP MANAGEMENT OFFICIAL: THE PRESIDENT OF REGIS UNIVERSITY HAS TAKEN A VOW OF POVERTY AND THUS DOES NOT DIRECTLY RECEIVE INCOME FOR HIS SERVICES. THE UNIVERSITY PROVIDES COMPENSATION AND A STIPEND FOR BENEFITS DIRECTLY TO THE REGIS JESUIT COMMUNITY. THE COMPENSATION AND BENEFITS ARE DETERMINED BY THE BOARD OF TRUSTEES WHICH IS CONTEMPORANEOUSLY DOCUMENTED. COMPARABILITY DATA IS DERIVED FROM A SAMPLE OF OTHER UNIVERSITIES AND EMPLOYEE COMPENSATION AND BENEFITS SPECIALISTS. FORM 990, PART VI, SECTION B, LINE 15B COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES: COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS ESTABLISHED THROUGH EITHER A COMPENSATION COMMITTEE OF THE BOARD OR A STAFFING COMMITTEE WITH CONSULTATION FROM THE CENTRAL HUMAN RESOURCES DEPARTMENT WHICH IS CONTEMPORANEOUSLY DOCUMENTED. COMPARABILITY DATA IS DERIVED FROM A SAMPLE OF OTHER UNIVERSITIES AND EMPLOYEE COMPENSATION AND BENEFITS SPECIALISTS. THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES COMPLETED THE REVIEW OF EXECUTIVE SALARIES APRIL OF 2020 THAT WERE EFFECTIVE MAY 1, 2020. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS AVAILABLE TO THE PUBLIC: THE ORGANIZATION'S FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS: change in value of split interest trust agreement 181,581 FORM 990 PART IX LINE 11G DESCRIPTION:OUTSIDE CONTRACT SERVICES TOTAL FEES:5775036 FORM 990 PART IX LINE 11G DESCRIPTION:STUDENT CATERING TOTAL FEES:2916788 FORM 990 PART IX LINE 11G DESCRIPTION:FACILITY SOLUTIONS/CONSULTING TOTAL FEES:1250772 FORM 990 PART IX LINE 11G DESCRIPTION:EDUCATION CONSULTING TOTAL FEES:1055441 FORM 990 PART IX LINE 11G DESCRIPTION:MARKETING/RESEARCH TOTAL FEES:517056 FORM 990 PART IX LINE 11G DESCRIPTION:GROUND MAINTENANCE TOTAL FEES:154364 FORM 990 PART IX LINE 11G DESCRIPTION:EDUCATIONAL SUPPORT SERVICES TOTAL FEES:928447 FORM 990 PART IX LINE 11G DESCRIPTION:SPORT SERVICES FEES TOTAL FEES:87313 FORM 990 PART IX LINE 11G DESCRIPTION:STUDENT CLINICAL EXPENSES TOTAL FEES:56957 FORM 990 PART IX LINE 11G DESCRIPTION:STUDENT BILLING SERVICES TOTAL FEES:1591503 FORM 990 PART IX LINE 11G DESCRIPTION:CLOUD-BASED SUBSCRIPTIONS TOTAL FEES:3958458 REGIS JESUIT HOLDINGS INC 3333 REGIS BLVD DENVER CO 80221 840847714 HOLDING TITLE CO 501(C)(2) REGIS UNIV true CHARITABLE REMAINDER TRUST (1) CRT CO REGIS UNIV TRUST false false false true false false false false false false false false false true true true false false false REGIS JESUIT HOLDINGS INC D 892423 BOOK VALUE REGIS JESUIT HOLDINGS INC P 68957 TOTAL EXPENSES