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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III, line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>The University has archaeological artefacts paintings sculptures rare books and miscellaneous items exhibited at the Art Galleries &amp; other locations on campus. The collection is widely accessible to students in archaeology history art history and visual arts. Upon adopting Financial Reporting Framework FRF Accounting Standards March 31 2013 these assets were removed from the University's Balance Sheet.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V, line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>Endowment consists of restricted donations to the university. The investment income generated from endowments must be used in accordance with purposes established by donors.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI, line 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>Line 1; Revenue per audited Financial Statements; Canadian $895,049,000 using foreign exchange rate of 0.7389 at March 31 2023 this converts to $656,320,000 US dollars rounded. Line 4b Other; Investment Management Fees netted against revenue in audited Financial Statements reported as expense on Form 990 - $2,719,000 US dollars. Royalty payments netted against revenue in audited Financial Statements reported as expenses on Form 990 - $82,000 US dollars; Total $2,801,000 rounded.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI, line 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>Line 1; Revenue per audited Financial Statements; Canadian $895,049,000 using foreign exchange rate of 0.7389 at March 31 2023 this converts to $656,320,000 US dollars rounded. Line 4b Other; Investment Management Fees netted against revenue in audited Financial Statements reported as expense on Form 990 - $2,719,000 US dollars. Royalty payments netted against revenue in audited Financial Statements reported as expenses on Form 990 - $82,000 US dollars; Total $2,801,000 rounded.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XII, line 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>Line 1 Expenditures per audited Financial Statements; Canadian $872,864,000; using foreign exchange rate of 0.7389 at March 31 2023 this converts to $647,760,000 US dollars rounded. Other; Investment Management Fees netted against revenue in audited Financial Statements reported as expense on Form 990 - $2,719,000 US dollars. Royalty payments netted against revenue in audited Financial Statements reported as expenses on Form 990 - $82,000 US dollars; Total $2,801,000 rounded.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XII, line 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>Line 1 Expenditures per audited Financial Statements; Canadian $872,864,000; using foreign exchange rate of 0.7389 at March 31 2023 this converts to $647,760,000 US dollars rounded. Other; Investment Management Fees netted against revenue in audited Financial Statements reported as expense on Form 990 - $2,719,000 US dollars. Royalty payments netted against revenue in audited Financial Statements reported as expenses on Form 990 - $82,000 US dollars; Total $2,801,000 rounded.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III, line 1a</FormAndLineReferenceDesc>
        <ExplanationTxt>Current year has been converted using the foreign exchange rate in effect as March 31 2023: 0.7389. The ending balance reported in the prior year has been stated using the foreign exchange rate in effect as March 31 2022: 0.8003.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
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        <FormAndLineReferenceDesc>Part I</FormAndLineReferenceDesc>
        <ExplanationTxt>| PartandLinenumber:,Explanation:| Part1Line3,Refer to www.sfu.ca| Part1Line4,Part I Line 4a The organization DOES NOT maintain records indicating the racial composition of the student body faculty and administrative staff. Refer to www.sfu.ca| Part1Line6,Refer to www.sfu.ca|</ExplanationTxt>
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        <ExplanationTxt>| Name :, Title:, Item Selected:, Description:| Joy Johnson, President of the University - Housing allowance personal services: the president receives use of a residence with housekeeping services.|</ExplanationTxt>
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        <ExplanationTxt>The Board of Governors is the senior governing body at Simon Fraser University constituted under the University Act. SFU operates under a bicameral governance system with two governing bodies: Senate and the Board of Governors. The Board is responsible for the business of the university including property revenue and policies as well as holding the President accountable. SFU's Senate is responsible for the academic governance of the university. The SFU Board of Governors has 15 members including the Chancellor the President two elected faculty members two elected students one elected staff member and eight individuals appointed by the Government of British Columbia. Board members do not receive any remuneration for their services to the Board.</ExplanationTxt>
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        <ExplanationTxt>The University's governing documents minutes of the Board policies including conflict of interest procedures and financial statements are available on its website: www.sfu.ca. SFU policies &amp; procedures regarding conflict of interest are monitored by the University's Research Ethics Committee for all research related and non-research related disclosure. The committee issues an annual report on conflict of interest disclosures and decisions with copies also provided to the Canadian Federal Government agencies and to the University Board of Governors.</ExplanationTxt>
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        <ExplanationTxt>The University's governing documents minutes of the Board policies including conflict of interest procedures and financial statements are available on it's website: www.sfu.ca Accounting method - The Financial Reporting Framework FRF is in accordance with the Budget Transparency and Accountability Act of the Province of British Columbia and the Restricted Contribution Regulation 198 2011 issued pursuant to it. The regulations require the consolidated financial statements to be prepared in accordance with Canadian Public Section Accounting Standards except that the contributions received or receivable by the university for the purpose of acquisition of tangible capital assets are accounted for as deferred capital contributions as described in note 20cv of he consolidated financial statements. The consolidated financial statements present the financial position of the university as at March 31 2023 and the results of its operations changes in net financial assets. re-measurement gains and losses and its cash flow for the year then ended.</ExplanationTxt>
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        <ExplanationTxt>Accounting Method - other: The Financial Reporting Framework FRF is in accordance with the Budget Transparency and Accountability Act of the Province of British Columbia and the Restricted Contribution Regulation 198 2011 issued pursuant to it. The regulations require the financial statements to be prepared in accordance with Canadian Public Sector Accounting Standards PSAS issued by the Canadian Public Sector Accounting Board except that the contributions received or receivable by the University for purpose of acquisition of tangible capital assets are accounted as deferred capital contributions as described in notes 2a and17 of the University's financial statements. For additional details the University's financial statements can be found on the world wide web - http: www.sfu ca finance publications.html</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>| Description:, Expense Amount:, Grants Amount:, Revenue Amount:| Other program services include Specific Purpose Funds: Typically these programs are funded by grants and contracts from external sponsors donors various levels of government and endowment investment income attributed for spending. Expenditures include scholarships bursaries community services and other teaching priorities. Funds are often designated for the acquisition of buildings furniture and equipment including major renovations., $38396037, $8123856, $-9007605|</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>| Description:, Explanation:, Amount:| Exchange rate used to convert from Canadian to U.S funds: Fiscal year ending March 31 2022 $0.8003; Fiscal year ending March 31 2023 $0.7389, Exchange rate used to convert from Canadian to U.S funds, $-XXX-XX-XXXX|</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part VI Line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:| Form and Line Reference: Part VI Line 11b - Once the form 990 has been completed the report is reviewed by the Associate Director Financial Services and Director Financial Services prior to submitting to the Internal Revenue Services.</ExplanationTxt>
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