2018-04-03T11:33:54-05:00 2017-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2016-07-01 362167804 NATIONAL LOUIS UNIVERSITY % MARTY MICKEY VP OF FINANCE NATI 8479475580 1000 CAPITOL DRIVE WHEELING IL 60090 MARTY MICKEY VP OF FINANCE 8479475580 2018-05-15 true Lauren R Denton P01571860 2604604000 2018-05-15 167.68.126.162 35027420180935000008 2018-04-03 P 85C0DDD48AC871AA7B262362186E0C9B57AAF5F1 62666A503A81B2947B682265DE4EC8DF4B46B90C 2016 2021-01-29 14:40:06Z NIVINE MEGAHED PRESIDENT 122 S MICHIGAN AVE CHICAGO IL 60603 84974925 false X WWW.NL.EDU X 1912 IL PROVIDING ACCESS TO QUALITY HIGHER EDUCATION THAT NURTURES OPPORTUNITY FOR STUDENTS THROUGH INNOVATIVE TEACHING, SCHOLARSHIP, COMMUNITY ENGAGEMENT & SERVICE EXCELLENCE. 20 19 1219 19 0 0 9873692 11367820 59796419 60729258 363887 1372224 -787 17887 70033211 73487189 3481303 3437925 0 0 40514693 42600536 0 39957 1215712 27587056 24995969 71583052 71074387 -1549841 2412802 94789618 95902996 42268819 38660326 52520799 57242670 X NATIONAL-LOUIS UNIVERSITY'S MISSION IS TO DEVELOP HIGHLY COMPETENT AND HUMANE INDIVIDUALS TO SERVE AND LEAD IN AN INCREASINGLY DIVERSE AND GLOBAL SOCIETY. CENTRAL TO THIS MISSION IS A COMMITMENT TO LIFE-LONG AND ACTIVE ENGAGEMENT IN LEARNING. AS AN INDEPENDENT, NOT-FOR-PROFIT UNIVERSITY THAT VALUES TEACHING, NLU LINKS TESTED THEORY AND PRACTICE WITH THE ON-GOING EXPERIENCES OF ITS STUDENTS. false false 55660049 3437925 60773019 INSTRUCTION - THE UNIVERSITY SERVED THE FOLLOWING NUMBER OF STUDENT IN ITS VARIOUS PROGRAMS OF INSTRUCTION: NATIONAL COLLEGE OF EDUCATION: 3,376 COLLEGE OF PROFESSIONAL STUDIES & ADVANCEMENT: 2,690 NO COLLEGE DESIGNATED: 1,083 TOTAL: 7,149 7456722 PUBLIC SERVICE - THE UNIVERSITY PROVIDES A NUMBER OF EDUCATIONAL AND CULTURAL PROGRAMS FOR THE GENERAL COMMUNITY. 63116771 true true false true false false false false false true true false false false true false true false true true true false false true true false false false true true false false false false false false false false false false false false false true false false false true 105 0 true 1219 true false false false false false true true false false false false X 20 19 true false false false false false false true true false false true true true true true true true true false IL X MARTY MICKEY VP OF FINANCE 8479475580 1000 CAPITOL DRIVE WHEELING IL 60090 SCOTT C SMITH TRUSTEE, CHAIRMAN OF BOARD 4.0 0.0 X 0 0 0 MARGARET L MORELAND TRUSTEE, VICE CHAIR OF BOARD 4.0 0.0 X 0 0 0 JUAN C AVILA TRUSTEE 1.0 0.0 X 0 0 0 PENNY BROWN TRUSTEE 1.0 0.0 X 0 0 0 BRENDAN CARROLL TRUSTEE 1.0 0.0 X 0 0 0 PETER B CHERECWICH TRUSTEE 1.0 0.0 X 0 0 0 THOMAS J FORMOLO TRUSTEE 1.0 0.0 X 0 0 0 JANET FROETSCHER TRUSTEE 1.0 0.0 X 0 0 0 ROSE H JOHNSON TRUSTEE 1.0 0.0 X 0 0 0 JEFFREY R KULWIN TRUSTEE 1.0 0.0 X 0 0 0 JOSEPH M KUNZE TRUSTEE 1.0 0.0 X 0 0 0 R TIGHE MAGNUSON TRUSTEE 1.0 0.0 X 0 0 0 RICHARD H MALONE TRUSTEE 1.0 0.0 X 0 0 0 ROXANNE MCLEAN TRUSTEE 1.0 0.0 X 0 0 0 KATHLEEN P NIXON TRUSTEE 1.0 0.0 X 0 0 0 LOUISE L PERRIN TRUSTEE 1.0 0.0 X 0 0 0 DEBORAH QUAZZO TRUSTEE 1.0 0.0 X 0 0 0 IAN G ROSS TRUSTEE 1.0 0.0 X 0 0 0 MARIO M TRICOCI TRUSTEE 1.0 0.0 X 0 0 0 NIVINE MEGAHED PRESIDENT 50.0 0.0 X 592075 0 42668 ALISON HILSABECK PROVOST 50.0 0.0 X 213616 0 19214 MARTY MICKEY VP OF FINANCE, TREASURER 50.0 0.0 X 157399 0 46062 THOMAS BERGMANN VP OF HUMAN RESOURCES 50.0 0.0 X 160653 0 33968 TOM EHRHARDT VP OF MARKETING 50.0 0.0 X 172034 0 36796 BOBBI BIRINGER VP OF ENROLLMENT 50.0 0.0 X 173071 0 19226 CAROLE WOOD VP OF ADVANCEMENT 50.0 0.0 X 164997 0 7370 AARTI DHUPELIA VP OF STRATEGIC INITIATIVES 50.0 0.0 X 155615 0 17459 MICHAEL GRAHAM CHIEF INFORMATION OFFICER 50.0 0.0 X 150901 0 17375 STEPHEN DIBENDETTO VP STUDENT SVCS (UNTIL 12/16) 50.0 0.0 X 111389 0 14410 DIANE TRAUSCH SEC. & DIR. OF BOARD RELATIONS 50.0 0.0 X 82510 0 4587 ROBERT MULLER DEAN, NATIONAL COLLEGE OF EDU. 50.0 0.0 X 187008 0 40073 JUDAH VIOLA DEAN, COLLEGE OF PROF. STUDIES 50.0 0.0 X 149004 0 29816 CHAD BOERSEMA DIRECTOR OF BUS. INTELLIGENCE 50.0 0.0 X 137568 0 39039 IGNACIO LOPEZ VICE PROVOST 50.0 0.0 X 120304 0 29543 MARSHA WATSON VICE PROVOST 50.0 0.0 X 126483 0 19381 GEORGE LITMAN VP STRATEGIC IN. (UNTIL 8/11) 50.0 0.0 X 114523 0 26649 2969150 0 443636 29 true true false ELLUCIAN COMPANY 4 COUNTRY VIEW RD MALVERN PA 19355 IT SERVICES 1758594 SYNERGY CREATIVE INC 1304 W WASHINGTON BLVD CHICAGO IL 60607 ADVERTISING 1055649 ACADEMY FOR URBAN SCHOOL LEADERSHIP 3400 N AUSTIN CHICAGO IL 60634 TEACHING SERVICES 785782 APEX PARTNERS LTD 1426 WEST POLK CHICAGO IL 60607 CONSTRUCTION SERVICE 556355 RICOH OFFICE SOLUTIONS PO BOX 905923 CHARLOTTE NC 28290 COPY/MAIL SERVICE 266755 10 75283 6434341 4858196 11367820 TUITION AND FEES 611710 58544110 58544110 SALES AND SERVICES OF EDUCATIONAL ACTIVITIES 611710 1895848 1895848 AUXILIARY ENTERPRISES 721000 289300 289300 60729258 739660 739660 0 0 122118 154914 -32796 0 -32796 -32796 11906232 11273668 632564 632564 632564 33280 75283 59154 -25874 -25874 0 0 0 0 0 0 OTHER 900099 76557 76557 76557 73487189 60773019 1346350 0 3437925 3437925 0 0 2017784 1333669 504517 179598 0 31634527 28247720 2843425 543382 1225078 1094060 109997 21021 5270698 4705971 474122 90605 2452449 2190167 220201 42081 0 93675 93675 139173 139173 60258 60258 39957 39957 0 4659141 4183079 391679 84383 2906774 2836619 36081 34074 173128 114621 57655 852 1055963 943031 94813 18119 0 7571537 7216492 302667 52378 941100 897136 41643 2321 0 705462 590078 107395 7989 172993 154244 15741 3008 0 2315131 2064218 210656 40257 347134 310009 31169 5956 OTHER 3854500 2797732 1007037 49731 71074387 63116771 6741904 1215712 X 0 0 10303784 5438792 141000 2646000 12825723 14325857 0 0 0 0 1443011 1468676 0 0 896061 1002111 67748602 30781251 37759837 36967351 27073669 29949194 4346533 4105015 0 0 0 0 0 0 94789618 95902996 8692439 7126824 0 0 10699153 10023335 21671777 20304717 0 0 0 0 0 0 0 0 1205450 1205450 42268819 38660326 X 38131516 40300101 4270965 4264880 10118318 12677689 52520799 57242670 94789618 95902996 X 2412802 1907182 401887 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 60258 false false 60258 false false Part II-B DURING 2016-17, THE UNIVERSITY UTILIZED THE SERVICES OF CONLON & DUNN, A PUBLIC STRATEGIES FIRM, TO ASSIST IN ARRANGING MEETINGS WITH VARIOUS LEGISLATORS IN THE STATE OF ILLINOIS FOR THE PURPOSE OF INFORMING SUCH LEGISLATORS ABOUT PROPOSED EDUCATION LEGISLATION FOR WHICH THE UNIVERSITY INCURRED $60,258 IN EXPENSES. 31506613 2559371 3194104 698686 36561402 32694522 29051 -861155 355805 31506613 32302322 470075 307877 385752 32694522 29844250 11085 3773462 1326475 32302322 28217727 115520 2216974 705971 29844250 0.58000 0.35000 0.07000 false false 1504611 1504611 42906392 13591330 29315062 8087074 6737950 1349124 8477436 6492956 1984480 6773089 3959015 2814074 36967351 0 ADVANCE FROM GOVERNMENT - PERKINS 1205450 1205450 72170506 1907182 214060 2121242 70049264 3437925 3437925 73487189 67850522 214060 214060 67636462 3437925 3437925 71074387 SCHEDULE D, PART V, LINE 1G OF THE $36,561,402 ENDING ENDOWMENT FUND BALANCE AT JUNE 30, 2017, $21,310,322 OF THIS AMOUNT IS UNRESTRICTED QUASI-ENDOWMENT. PART V, LINE 4 THE UNIVERSITY'S ENDOWMENT ASSETS INCLUDE ASSETS THAT ARE CHARACTERIZED AS PERMANENTLY RESTRICTED AND QUASI-ENDOWMENT. SPENDING OF INCOME FROM THE PERMANENTLY RESTRICTED ENDOWMENT IS RESTRICTED TO THOSE DESIGNATIONS AS PROVIDED BY THE DONOR OF THE PERMANENTLY RESTRICTED FUNDS. SPENDING OF INCOME FROM THE QUASI-ENDOWMENT IS DESIGNATED BY THE UNIVERSITY'S BOARD OF TRUSTEES AND HELPS TO FUND THE OPERATIONS OF THE UNIVERSITY. PART XI & XII, LINE 2D EXPENSES OF $154,906 RELATED TO THE UNIVERSITY'S RENTAL INCOME ACTIVITIES AND $59,154 RELATED TO THE UNIVERSITY'S FUNDRAISING ACTIVITIES WERE INCLUDED IN THE EXPENSE SECTION OF THE UNIVERSITY'S STATEMENT OF ACTIVITIES. PART XI & XII, LINE 4B STUDENT FINANCIAL AID OF $3,437,925 WAS INCLUDED IN THE INCOME SECTION OF THE UNIVERSITY'S STATEMENT OF ACTIVITIES. SCHEDULE D 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 THE UNIVERSITY CUSTOMARILY DRAWS THE MAJORITY OF ITS STUDENTS FROM THE LOCAL COMMUNITIES IT SERVES AND IT FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS WHICH IS INCLUDED IN THE UNIVERSITY'S CATALOG AND ADMISSION AND APPLICATION INFORMATION. FURTHER, THE UNIVERSITY'S PROMOTION ACTIVITIES AND RECRUITING EFFORTS ARE RESONABLY DESIGNED TO INFORM STUDENTS OF ALL RACIAL SEGMENTS OF THE PROGRAMS IT HAS AVAILABLE. SCHEDULE E, PART I, LINE 6A THE UNIVERSITY PARTICIPATES IN STUDENT AID PROGRAMS PROVIDED BY THE FEDERAL GOVERNMENT. true Europe (Including Iceland and Greenland) 1 1 Program Services INSTRUCTION 12000 1 1 1 1 12000 12000 false false false false false false SCHEDULE F NATIONAL-LOUIS UNIVERSITY (NLU) HAS AN AGREEMENT WITH AN EDUCATIONAL INSTITUTION IN NOWY SACZ, POLAND, WYZSZA SZKOLA BIZNESU - NATIONAL-LOUIS UNIVERSITY (WSB-NLU), WHEREBY NLU PROVIDES WSB-NLU WITH CURRICULUM FOR CERTAIN OF ITS CLASSES WHICH IT UTILIZES IN ITS TEACHINGS AND EDUCATIONAL INSTRUCTION. CERTAIN WSB-NLU STUDENTS MAY BE AWARDED DUAL DEGREES FROM NLU AND WSB-NLU UPON GRADUATION, DEPENDING ON THE EDUCATIONAL TRACK THAT THEY UTILIZE. NLU ACHIEVES OVERSIGHT OF THE USE OF ITS CURRICULUM AT WSB-NLU BY EMPLOYING AN ON-SITE LIAISON AT WSB-NLU; THROUGH PHONE CONFERENCES HELD AT LEAST ONCE PER MONTH BETWEEN THE PROREKTOR (PROVOST) OF WSB-NLU AND THE PROVOST OR PROVOST'S DESIGNEE AT NLU; AND THROUGH IN-PERSON VISITS TO WSB-NLU AT LEAST ONCE PER YEAR BY NLU'S PROVOST, PRESIDENT OR DESIGNEE. X X X X X true LATZ WALL 954 W WASHINGTON BLVD STE 750 CHICAGO IL 60607 CONSULTING false 39557 39557 IL REACH GALA 108563 75283 33280 43517 15637 0 108563 75283 33280 43517 15637 59154 -25874 true STUDENT FINANCIAL AID 1127 3437825 SCHEDULE I Each fiscal year the president's leadership team determines the amount of UNIVERSITY FUNDED scholarships and discounts for the year. Awards are based on different criteria and are tracked within the approved budget. Student aid is handled by the student finance office and credited directly to the student's account. Each student applies for financial aid by filling out the free application for federal student aid (FAFSA). The FINANCIAL AID award is LARGELY based on information provided in this application. Students can also apply for grants and scholarship based on eligibility. X true true X X X X X X false true false false false false false false false NIVINE MEGAHED PRESIDENT 360707 210401 20967 14995 27673 634743 ALISON HILSABECK PROVOST 208220 5000 396 11145 8069 232830 MARTY MICKEY VP OF FINANCE, TREASURER 157261 138 8345 37717 203461 THOMAS BERGMANN VP OF HUMAN RESOURCES 160515 138 8205 25763 194621 TOM EHRHARDT VP OF MARKETING 171896 138 9050 27746 208830 BOBBI BIRINGER VP OF ENROLLMENT 172813 258 8712 10514 192297 CAROLE WOOD VP OF ADVANCEMENT 164937 60 7032 338 172367 AARTI DHUPELIA VP OF STRATEGIC INITIATIVES 147561 8000 54 6945 10514 173074 MICHAEL GRAHAM CHIEF INFORMATION OFFICER 150811 90 7295 10080 168276 ROBERT MULLER DEAN, NATIONAL COLLEGE OF EDU. 186750 258 3333 36740 227081 JUDAH VIOLA DEAN, COLLEGE OF PROF. STUDIES 141450 7500 54 6245 23571 178820 CHAD BOERSEMA DIRECTOR OF BUS. INTELLIGENCE 125778 11700 90 5930 33109 176607 GEORGE LITMAN VP STRATEGIC IN. (UNTIL 8/11) 114523 4200 22449 141172 SCHEDULE J THE UNIVERSITY HAS A MEMBERSHIP IN A LOCAL SOCIAL CLUB THAT IS IN THE PRESIDENT'S NAME WHICH IS FOR THE PURPOSE OF HELPING PROMOTE AND CONDUCT BUSINESS ON BEHALF OF THE UNIVERSITY. THE SOCIAL CLUB MEMBERSHIP IS USED 100 PERCENT FOR BUSINESS AND THE PRESIDENT USES THE ACCOUNTABLE PLAN RULES FOR DOCUMENTING THE BUSINESS USE. PART 1, LINE 4B THE UNIVERSITY HAS A 457(F) DEFERRED COMPENSATION PLAN IN WHICH THE UNIVERSITYS PRESIDENT PARTICIPATES. IN FISCAL YEAR 2014, 2015, 2016 THE UNIVERSITY CONTRIBUTED $50,000, $65,000, $70,000 RESPECTIVELY TO THIS PLAN. ON JUNE 30, 2016, THE AMOUNTS IN THIS PLAN VESTED IN ACCORDANCE WITH THE RETENTION TERMS OF THE PLAN AS THE PRESIDENT WAS STILL EMPLOYED BY THE UNIVERSITY ON THAT DATE and the appreciated value of the accumulated amount (210,401) was provided to the president. IN THE FISCAL YEAR 2017 THE UNIVERSITY CONTRIBUTED $80,000. THIS AMOUNT WILL VEST ON JUNE 30, 2019 AS LONG AS THE PRESIDENT IS STILL EMPLOYED BY THE UNIVERSITY ON THAT DATE. PART II, LINE 1 COLUMN I & II, COMPENSATION & BONUS Provided that Dr. Megahed is working as President on the last pay period of the current contract year ending June 30, the University shall provide Dr. Megahed a bonus payment conditioned upon her achievement of mutually agreed objectives. The University will pay such amount, if any, at such times and under such other terms and conditions as the Board of Trustees of the University shall determine in its sole discretion. FORM 990, PART VI, SECTION A, LINE 2 DR. NIVINE MEGAHED, PRESIDENT OF THE UNIVERSITY, AND MARIO TRICOCI, UNIVERSITY TRUSTEE, HAVE A BUSINESS RELATIONSHIP. DR. NIVINE MEGAHED, PRESIDENT OF THE UNIVERSITY, AND THOMAS FORMOLO, UNIVERSITY TRUSTEE, HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE PREPARATION AND REVIEW PROCESS FOLLOWED BY THE UNIVERSITY WITH RESPECT TO THE FORM 990 IS AS FOLLOWS: THE 990 IS PREPARED BY THE UNIVERSITY'S ACCOUNTING DEPARTMENT AND REVIEWED FOR ACCURACY AND COMPLETENESS BY THE UNIVERSITY'S VICE PRESIDENT OF FINANCE AND AN INDEPENDENT CPA FIRM. A COPY IS THEN PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW AND COMMENT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE UNIVERSITY HAS A WRITTEN CONFLICT OF INTEREST POLICY UNDER WHICH THE UNIVERSITY'S TRUSTEES, OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE TO THE PRESIDENT'S OFFICE ANY CONFLICTS OF INTEREST THAT THEY MAY HAVE WITH THE UNIVERSITY. IF A CONFLICT OF INTEREST WAS DISCLOSED, THE PERSON WITH THE CONFLICT WOULD RECUSE THEMSELVES FROM ANY DISCUSSION REGARDING THE PERTINENT ITEM. FORM 990, PART VI, SECTION B, LINE 15A & 15B THE UNIVERSITY'S BOARD OF TRUSTEES HAS AN EXECUTIVE COMMITTEE WHO HAS THE RESPONSIBILITY AND AUTHORITY TO REVIEW AND APPROVE ALL CURRENT AND FUTURE COMPENSATION MATTERS FOR THE UNIVERSITY'S PRESIDENT, INCLUDING BUT NOT LIMITED TO BASE PAY, BONUS OR INCENTIVE PAY, DEFERRED COMPENSATION AND FRINGE BENEFITS. THE BOARD SETS COMPENSATION GUIDELINES FOR VICE PRESIDENTS AND DEANS AND REGULARLY REVIEWS UPDATED COMPENSATION RANGES AND VICE PRESIDENT AND DEAN SALARIES. FORM 990, PART VI, SECTION C, LINE 19 NATIONAL LOUIS UNIVERSITY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST AND AUDITED FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART X CERTAIN RECLASSIFICATIONS HAVE BEEN MADE TO THE 2016 FINANCIAL STATEMENTS FOR THE ADOPTION OF ASU 2015-03, "INTEREST - IMPUTATION OF INTEREST (SUBTOPIC 835-30): SIMPLIFYING THE PRESENTATION OF DEBT ISSUANCE COSTS," THAT WERE DEEMED TO BE IMMATERIAL. THESE RECLASSIFICATIONS HAD NO EFFECT ON THE CHANGE IN NET ASSETS AND HAVE BEEN UPDATED APPROPRIATELY ON PART X. FORM 990, PART XI, LINE 9 IN 2017, THE UNIVERSITY RECORDED INCOME OF $401,887 IN CONNECTION WITH A REEVALUATION OF ITS INTEREST RATE SWAP. CHARITABLE REMAINDER TRUST (1) CRT IL NLU TRUST false false false false false false false false false false false false false false false false false false false false