2016-04-05T15:04:18-05:00 2015-06-30 GRANT THORNTON LLP 171 N CLARK ST SUITE 200 CHICAGO IL 60601 990 2014-07-01 362167048 DePaul University % SHERRI SIDLER DEPA 3123626760 1 E Jackson Blvd Chicago IL 60604 SHERRI SIDLER CONTROLLER 3123626760 2016-03-29 true DANIEL ROMANO P00504182 3128560200 2014 2016-08-17 19:52:53Z Rev Dennis H Holtschneider CM 1 E Jackson Blvd Chicago IL 60604 1037715748 false X www.depaul.edu X 1898 IL AS A UNIVERSITY DEPAUL PURSUES THE PRESERVATION, ENRICHMENT, AND TRANSMISSION OF KNOWLEDGE AND CULTURE ACROSS A BROAD SCOPE OF ACADEMIC DISCIPLINES. 42 38 9061 103 2463969 295284 53782766 47725109 675743194 690481455 23284926 24625009 5049302 5001779 757860188 767833352 184109656 198306498 0 0 356958896 318204155 180427 90793 14383249 196850807 187128794 738099786 703730240 19760402 64103112 1369134178 1392338809 504155839 488742223 864978339 903596586 X Central Purposes: DePaul, in common with all universities, is dedicated to teaching, research, and public service. (Mission continued in schedule O). false false 233768782 650993256 Instruction - fall enrollment for the 2014/15 academic year totaled 23,799, making DePaul the nation's largest catholic university for the sixteenth consecutive year. The above total included 16,153 undergraduate students and 7,646 graduate and professional students. Of the University's total enrollment for the 2014/15 academic year, 34% were students of color and 53% were women. The University offered nearly 300 comprehensive and innovative undergraduate and graduate programs during the 2014/15 academic year, along with a broad curriculum for adult continuing education. 198306498 198306498 Student and other financial aid - this category includes expenditures for all forms of institutional aid and accounted for approximately 28% of total University expenses, making it second only to salaries and benefits as the largest expenditure category in terms of both percentage and dollars. Over $185 million of the total expenditures represented aid, which provided financial assistance to the University's students during the academic year. In addition, the above total also includes approximately $11.3 million in aid to University faculty and staff, including their spouses and dependents, in the form of employee tuition waivers, which are provided as part of a written benefits program available to all qualifying University employees. 58018984 21776 Academic Support - this category includes expenditures related to the provision of instructional support for the University's faculty and students, including University library services, Dean's offices, and information technology. 52027314 33850062 Auxiliary Services 57969164 5413656 Student Services 8593097 132790 Public Service 10652494 69916 Research 129242069 39466424 619336333 true true false true false false false true true true true true false false true true true false true true true true true true true true false true true true true false true false false false false false false true true true true false false false true true true false false true 33398 0 true 9061 true true true true IT false false false true true false false false false X 42 38 false false false false true true false true true false false false true true true true true true true false AK AZ CA CO MI WA X SHERRI SIDLER 3123627150 1 E JACKSON BLVD Chicago IL 60604 X Rev Dennis H Holtschneider CM President and Trustee 50.0 0.0 X X 809934 0 65875 Mr William E Bennett Trustee 1.0 0.0 X 0 0 0 Mr James T Ryan Trustee 1.0 0.0 X 0 0 0 Mr Joseph Adams Trustee 1.0 0.0 X 0 0 0 Rev Thomas C Anslow CM Trustee 1.0 0.0 X 0 0 0 Mr Peter C Argianas Trustee 1.0 0.0 X 0 0 0 Ms Karen M Atwood Trustee 1.0 0.0 X 0 0 0 Mr Gerald A Beeson Trustee 1.0 0.0 X 0 0 0 Mr Biff Bowman Trustee 1.0 0.0 X 0 0 0 Mr John L Brennan Trustee 1.0 0.0 X 0 0 0 Ms Ruth W Brinkley Trustee 1.0 0.0 X 0 0 0 Mr Gery J Chico Trustee 1.0 0.0 X 0 0 0 Mr Frank M Clark Trustee 1.0 0.0 X 0 0 0 Mr Sebastian S Cualoping Trustee 1.0 0.0 X 0 0 0 Dr Connie Curran Trustee 1.0 0.0 X 0 0 0 Ms Mary A Dempsey Trustee 1.0 0.0 X 0 0 0 Sr Margaret Mary Fitzpatrick SC Trustee 1.0 0.0 X 0 0 0 Ms Sasha L Gerritson Trustee 1.0 0.0 X 0 0 0 Mr Chester A Gougis Trustee 1.0 0.0 X 0 0 0 Mr Arnold T Grisham Trustee 1.0 0.0 X 0 0 0 Mr Harry J Harczak Trustee 1.0 0.0 X 0 0 0 Mr William E Hay Trustee 1.0 0.0 X 0 0 0 Dr Donald Heller Trustee 1.0 0.0 X 0 0 0 Mr Roberto R Herencia Trustee 1.0 0.0 X 0 0 0 Ms Lori Holland Trustee 1.0 0.0 X 0 0 0 Ms Stacy R Janiak Trustee 1.0 0.0 X 0 0 0 Mr James M Jenness Trustee 1.0 0.0 X 0 0 0 Mr Timothy Knight Trustee 1.0 0.0 X 0 0 0 Mr Jeffrey J Kroll Trustee 1.0 0.0 X 0 0 0 Mr William Kusack Trustee 1.0 0.0 X 0 0 0 Ms Carla R Michelotti Trustee 1.0 0.0 X 0 0 0 Mr Peter J Pesce Trustee 1.0 0.0 X 0 0 0 Ms Anne R Pramaggiore Trustee 1.0 0.0 X 0 0 0 Rev Mark S Pranaitis CM Trustee 1.0 0.0 X 0 0 0 Mr Larry R Rogers Sr Trustee 1.0 0.0 X 0 0 0 Mr George Ruff Trustee 1.0 0.0 X 0 0 0 Mr Bertram L Scott Trustee 1.0 0.0 X 0 0 0 Mr Daniel C Ustian Trustee 1.0 0.0 X 0 0 0 Very Rev Raymond A Van Dorpe CM Trustee 1.0 0.0 X 0 0 0 Dia S Weil Trustee 1.0 0.0 X 0 0 0 Dr Patricia O' Donoghue Trustee, Inter Prov and Pres 50.0 0.0 X X 455252 0 34453 Rev James J Maher CM Trustee 1.0 0.0 X 0 0 0 Rev John T Richardson CM Chancellor 50.0 0.0 X 161530 0 46264 Rev Edward R Udovic CM Secretary 50.0 0.0 X 284564 0 59940 Mr David Miller Interim Provost 50.0 0.0 X 308744 0 34453 Mr Robert L Kozoman Executive Vice President 50.0 0.0 X 419802 0 34453 Ms Bonnie A Frankel Vice President for Finance 50.0 0.0 X 334155 0 27221 Mr David H Kalsbeek Senior Vice President 50.0 0.0 X 467573 0 58550 Ms Erin Moran Interim VP for Advancement 50.0 0.0 X 206524 0 25601 Ms Erin Minne Senior VP - Advancement 50.0 0.0 X 87544 0 12190 Ms Jay Braatz VP for Planning and Pres. Ops. 50.0 0.0 X 238089 0 25297 Mr Robert Janis Vice Pres. - Facility Ops. 50.0 0.0 X 336641 0 56538 Mr Gene Zdziarski Vice Pres. - Student Affairs 50.0 0.0 X 160994 0 19439 Mr Jose D Padilla Vice Pres. & General Counsel 50.0 0.0 X 352349 0 60225 Ms Elizabeth F Ortiz Vice Pres. - Inst. Diversity 50.0 0.0 X 186231 0 20973 Mr Jeffery Bethke Treasurer 50.0 0.0 X 245252 0 38806 Ms Sherri Sidler Controller 50.0 0.0 X 203369 0 28721 Ms Stephanie Smith Vice Pres. - Human Resources 50.0 0.0 X 281647 0 21666 Mr Robert McCormick Vice Pres. - Info. Services 50.0 0.0 X 265959 0 39601 Ms Cynthia Lawson Vice Pres. - Public Relations 50.0 0.0 X 249213 0 33679 Mr Jose Perales Interim VP - Inst. Diversity 50.0 0.0 X 102749 0 13606 Mr Ray Whittington Dean, Dreihaus College of Bus. 50.0 0.0 X 393886 0 53589 Mr Charles Suchar Dean, College of LA&S 50.0 0.0 X 1000387 0 34453 Ms Lucy Rinehart Interim Dean, College of LA&S 50.0 0.0 X 106283 0 19356 Ms Jean Lenti-Ponsetto Athletics Director 50.0 0.0 X 378081 0 34453 Mr Oliver Purnell Men's Head Basketball Coach 50.0 0.0 X 2324647 0 34453 Ms Susanne Cannon Professor 50.0 0.0 X 800954 0 27728 Mr Ali Fatimi Professor 50.0 0.0 X 749772 0 24035 Mr Donald Casey Dean, College of Music 50.0 0.0 X 736312 0 26225 Ms Patricia Werhane Professor 50.0 0.0 X 702199 0 25060 Ms Cindy Summers Interim VP - Student Affairs 50.0 0.0 X 346802 0 23649 Dr Helmutt Epp Provost 50.0 0.0 X 246251 0 26075 Ms Kathy Stieber Interim VP - Human Resources 50.0 0.0 X 172883 0 19774 Mr Donald Pope-Davis Provost 50.0 0.0 X 206696 0 23403 Ms Mary Finger Sr. Vice Pres. - Advancement 50.0 0.0 X 156991 0 13894 14480259 0 1143698 644 true true false Millard Group Inc 7301 N Cicero LINCOLNWOOD IL 60712 Janitorial 9942932 JC Anderson Inc 834 N Church Rd ELMHURST IL 60126 Construction 7577151 Hill Mechanical Operations 11045 Gage Ave FRANKLIN PARK IL 60131 Operating Engineer 4558671 Marc USA Chicago 325 N LaSalle St CHICAGO IL 60654 Facilities Rental 4442184 Compass Group USA Inc PO Box 91337 CHICAGO IL 60693 Food Services 1997633 64 604534 750138 21721152 24649285 3098938 47725109 TUITION 900099 634349879 634349879 ROOM AND BOARD 721000 27633146 27633146 STUDENT FEES 900099 16495018 16495018 ATHLETICS 711210 5817646 5817646 RECREATION CENTER 713940 3075865 1177994 1897871 3109901 2687521 422380 690481455 20398357 -196 20398553 21 21 1953380 1953380 7458047 8600 6122005 10756 1336042 -2156 1333886 -6172 1340058 267785000 263558369 4226631 4226631 83 4226548 203116 604534 176297 26819 26819 20004 14969 5035 5035 0 PARKING FEES 812930 1240601 150003 1090598 COPYING AND PRINTING 900099 116808 116808 OTHER 900099 325250 325250 1682659 767833352 688161204 2463969 29483070 X 1455902 1455902 196440459 196440459 410137 410137 0 8147711 1446516 6276099 425096 164428 59906 104522 247045194 218613635 20748094 7683465 13871264 11690911 1581446 598907 32551632 27457197 3703120 1391315 16423926 13842334 1872472 709120 1212472 244800 967672 1119024 90366 1024332 4326 270258 270258 134933 134933 90793 90793 3448915 3448915 12955742 9843625 3026323 85794 5267506 5113651 153855 19829678 16000059 3429483 400136 8364001 7416307 773360 174334 0 40850480 34510407 5468299 871774 8766869 7489374 1184134 93361 0 3140529 2959378 168422 12729 14260841 11296162 2536605 428074 0 38538100 30466086 6905647 1166367 1965098 1324332 557293 83473 CHANGE IN POST-RETIREMENT BENE 813198 672038 111459 29701 ENTERTAINMENT & FOOD PURCH 4988555 3622823 1247461 118271 BOOKS, SUBSCRIP & EDU MATTER 3762114 3576354 169547 16213 BAD DEBT 4018195 4018195 0 0 13422286 9275379 4146907 703730240 619336333 70010658 14383249 X 47383 39216 50570577 53708644 21278196 17240474 22102253 26846786 0 0 0 0 12447325 11658305 0 0 8722425 10636147 1006825727 379077122 634610199 627748605 467866671 471226131 126533198 151187307 0 0 1 1 24955950 22047193 1369134178 1392338809 54090114 45726107 0 0 51575434 51093687 282204596 261450819 3184377 4116731 0 0 17123843 15728439 0 0 95977475 110626440 504155839 488742223 X 767091941 809866549 41456073 36035131 56430325 57694906 864978339 903596586 1369134178 1392338809 X 64103112 -35175161 442832 9247464 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false false false false true 134933 false false 134933 false Organization's Lobbying Activities SCHEDULE C, PART II-B, LINE 1J Depaul University incurred $134,933 in costs related to lobbying at the federal, state, and local levels in fiscal 2014/15. The University retains professional service firms to assist in its lobbying at all levels. In addition to federal, state and local executive agencies, the University contacts legislators, members of legislative staffs, as well as various governmental departments, include the U.S. Department of Education. The University's lobbying efforts support higher education policy and funding issues. In addition, in fiscal 2014/15, the University contacted federal officials with regard to the following legislation: Federal Higher Education Act - Reauthorization (various bills) TRIO Program In addition to the above, the University also lobbied for appropriations for Pell grants. The University lobbied the State of Illinois with regard to the following legislation: Illinois Senate Bill 688, 981, and 1833 Illinois House Bill 821 and 3528 In addition to the above legislation, the University lobbied the Illinois General Assembly in support of appropriations to the Illinois Student Assistance Commission. Lastly, the University engaged the following in support of its lobbying efforts: Cornerstone Government Affairs, Washington D.C. Duffy Tierney Duffy, Springfield, IL Hynes Law Firm, Chicago, IL 586695 3041743 X X X X false false true X 447196063 15430807 -14050374 5885431 3923621 574529 438192915 384739916 11692854 60129372 5299591 3533061 533427 447196063 349233889 12724206 31093502 4682148 3121432 508101 384739916 348254975 7104895 1830143 4483062 2988708 484354 349233889 284017289 9622369 62834638 4588285 3058857 572179 348254975 0.89410 0.10530 0.00060 false false 79462326 79462326 795535727 295012794 500522933 10354629 7246708 3107921 101977958 76817620 25160338 19495087 19495087 627748605 OTHER COMMINGLED FUNDS 151187307 F 151187307 0 POST RETIREMENT BENEFIT RESERVE 88530443 CAPITAL LEASES 380305 GOVT ADVANCES FOR STUDENT LOANS 10290822 EVENT CENTER FINANCING OBLIGATION 11424870 110626440 X 560113539 -35175161 442832 9247464 -25484865 585598404 3366653 178868295 182234948 767833352 521495292 521495292 3366653 178868295 182234948 703730240 Description of Organization's Collections Schedule D, Part III, Line 4 The University holds a distinctive and historically significant collection, one that well reflects DePaul's tradition and its future. Strong in Midwestern paintings and prints, the museum's collection also holds distinguished modern photographs as well as African sculpture and eastern European graphic design. The University's art collection helps to support its educational mission by allowing both students and members of the wider community the opportunity to explore broadly the visual representation of ideas over time and space. Artworks are used for direct, close-up study and teaching in numerous disciplines. Escrow or Custodial Account Liability Schedule D, Part IV, Line 2b The University holds a number of deposits. Deposit amounts related to students include student meal plan deposits. These amounts are credited to the student for use at the University's dining facilities and are transferred to the University's dining facilities service provider, on a periodic basis, as students make purchases. The University also holds a number of security deposits related to University space leased to unrelated entities. Amounts not applied to outstanding balances or space damages are returned to the lessees at the end of their lease. The University holds funds for a number of student organizations. The University holds these amounts in internally designated accounts. Student organizations deposit funds to and request funds from their internal accounts through the University's normal receipting and accounts payable procedures. Intended Uses of Endowment Funds Schedule D, Part V, Line 4 The purpose of the University's endowment funds is to generate funds which are used to provide student scholarships and financial support for a number of University academic programs. Liability for Uncertain Tax Position (ASC 740) Schedule D, Part X, Line 2 The University has received a determination letter from the Internal Revenue Service (IRS) recognizing that it is a tax-exempt organization as provided in section 501(c)(3) of the internal revenue code of 1986 and, except for taxes pertaining to unrelated business income, is exempt from federal and state income taxes. A provision has been made for income taxes in the accompanying financial statements with respect to unrelated business income, which is included in accounts payable and accrued expenses. The University evaluates, on an annual basis, the effects of any uncertain tax provisions on its financial statements. As of June 30, 2015 and 2014, the University has not identified or provided for any material such positions. Supplemental Description - Other Schedule D, Part XII, Line 2d Gain on disposal of long-lived assets 8,016,385 Gain on bond defeasance 236,944 Change in value of charitable term trust 994,135 Total 9,247,464 Supplemental Description - Other Schedule D, Part XI, Line 4b Other Revenue Reconciling Items Tuition discounts shown as contra revenue on financial statements 185,192,322 Fundraising event and gaming expenses (191,266) Rental Expenses (6,132,761) ____________ Total 178,868,295 Supplemental Description - Other Schedule D, Part XII, Line 4b Other Expense Reconciling Items Tuition discounts shown as contra revenue on financial statements 185,192,322 Fundraising event and gaming expenses (191,266) Rental Expenses (6,132,761) ____________ Total 178,868,295 true true true true true true true false false false false false false false false true false true Publication of Racially Nondiscriminatory Policy Schedule E, Part I, Line 3 Consistent with the its Catholic heritage and Vincentian Mission, the University abides by all federal, state and local laws which prohibit discrimination on the basis of race, color, national origin, religion, sex, age or handicap in admission, employment or provision of services or goods. Where editorially reasonable to do so, the University includes a statement of nondiscrimination in student handbooks, bulletins, as well as in other publications and on appropriate University websites. The University draws students both nationally and internationally and enrolls meaningful numbers of minority students. Also see the University's Mission Statement in Schedule O for a further statement on nondiscrimination. Government Assistance Schedule E, Part I, Line 6a The University participates in various federal and state programs for financial aid to students and to the University itself. true Central America and the Caribbean 2 Program Services Study Abroad Programs 133424 East Asia and the Pacific 3 Program Services Study Abroad Programs 488108 Europe (Including Iceland and Greenland) 25 Program Services Study Abroad Programs 3887107 Middle East and North Africa 1 Program Services DEGREE & STUDY ABROAD 709281 North America 1 Program Services Study Abroad Programs 124367 Russia and the Newly Independent States Program Services RECRUITING 525 South America 6 Program Services Study Abroad Programs 97118 South Asia 3 Program Services STUDY ABROAD PROGRAMS 43069 Sub-Saharan Africa 2 Program Services DEGREE & STUDY ABROAD 157292 Sub-Saharan Africa Grantmaking 28751 Europe (Including Iceland and Greenland) Grantmaking 294871 Sub-Saharan Africa Grantmaking 86515 43 43 6050428 6050428 Europe (Including Iceland and Greenland) General Support 294871 INTL. TRANS. N/A N/A Sub-Saharan Africa Grant Sub-Award 86515 Wire Trans N/A N/A 2 0 Scholarships for Students Sub-Saharan Africa 16 28751 credit N/A N/A true true false false false true Procedure for Monitoring Use of Grant Funds Outside U.S. SCHEDULE F, Part I, LINE 2: The University monitors foreign grants through a number of requirements including provisions in grant agreement specifying how grant funds are to be spent, the requirement for both financial and programmatic reports from the grantee and, in some cases, through on-site visits to verify that funds are being administered pursuant to both the Universitys and the grantors requirements. Schedule F, Part I, Line 3: Where applicable, scholarship amounts provided to U.S. persons are incorporated into the expense amounts shown on Schedule F, line 3 and represent tuition, living and other expenses paid by the University to educational institutions or third-party service providers for students participating in a foreign academic program. So as not to double report the amounts on Schedule F, the actual scholarship amounts provided to U.S. persons are reported on Schedule I, Part III. Schedule F, Part I, Line 3, Column (c): The numbers shown in this column represent both individuals and entities who the University engages as independent contractors to provide support for its various international programs. Schedule F, Part II: The University made a contribution through the funding of an internal agency account, which is available to an international organization to further the charitable purpose for which it is organized in its home country, which includes the alleviation of homelessness throughout the world. Schedule F, Part III The scholarships reported in Part III represent amounts provided to non-U.S. persons studying outside the U.S. X X X X X X X true Advancement Resources 3349 Southgate Court SW cedar Rapids IA 52404 training false 70750 Lois L Lindauer Searches LLC 420 Boylston St Ste 604 boston MA 02116 consulting false 18820 89570 AK AZ CO MI WA Theater Awards 283436 177732 105704 6361 51082 2572 8126 Music Fundr. 249133 185164 63969 56639 5345 9802 10 275081 241638 33443 1296 10250 8632 1155 15037 807650 604534 203116 1296 16611 116353 9072 32965 176297 26819 20004 8588 6381 true 0.50000 20004 8588 6381 14969 5035 IL true false true false 0.20000 0.80000 SHERRI SIDLER CONTROLLER 1 E JACKSON BLVD CHICAGO IL 60604 false See Part IV false SCHEDULE G, PART I, LINE 2B, COLUMN V During the fiscal year the University paid a number of organizations who provided professional fundraising services including consulting services. These services were used to enhance the University's fundraising activities. At no time did these organizations have custody or control of contributions to the University. All amounts listed in column (v) relate to services performed for the University's fundraising campaign, which has raised approximately $35.5 million in cash, non-cash and pledges (excluding governmental grants) for the year ended June 30, 2015. In addition, the amounts listed in column (v) represent the gross amounts paid to the organizations. SCHEDULE G, PART I, LINE 3 The University is registered to solicit charitable funds in the states of Alaska, Arizona, Colorado, Michigan, and Washington. Based on the universitys understanding of state laws, the university is exempt from registering, for the purpose of soliciting charitable funds, in all other states. SCHEUDLE G, PART III, LINE 16 Due to its limited gaming activities and to the fact that there is no state of Illinois requirement, the University does not have a designated gaming manager. As gaming activities arise, various departments of the University are involved to ensure proper accounting, controls, reporting and compliance with regulatory requirements. SCHEDULE G, PART III, LINE 11 The University is not a membership organization, as described by the IRS and does not consider its donors members. Therefore, the University has checked Box 11 in Part III of Schedule G, "Yes". true St Vincent DePaul Church 1010 W Webster Ave Chicago IL 60614 362183816 501(c)(3) 184781 General support American Heart Association 7272 Greenville Ave Dallas TX 75131 135613797 501(c)(3) 25000 General support Chicago History Museum 1601 N Clark St Chicago IL 60614 362167004 501(c)(3) 111000 General support Chicago Academy of Sciences 2430 N Cannon Dr Chicago IL 60614 360895575 501(c)(3) 11000 General support Association of Catholic Colleges and Universities 1 Dupont Cir NW Washington DC 20036 522268177 501(c)(3) 30000 General support Congregation of the Mission - Western Province 13663 Rider Trail N Earth City MO 63045 436029948 501(c)(3) 434814 General support Near South Planning Board 2600 S Michigan Ave Chicago IL 60616 363083180 501(c)(3) 10500 General support Marillac St Vincent Family Services PO Box 14699 Chicago IL 60614 364582035 501(c)(3) 7000 General support Driehaus Design Initiative 25 E Erie St Chicago IL 60611 271694951 501(c)(3) 12000 General support AACSB International 777 S Harbour Island Dr Tampa FL 33602 436036286 501(c)(3) 10000 General support Catholic Campus Ministry Association 1118 Pendleton St Cincinnati OH 45202 237191131 501(c)(3) 10000 General support University of Chicago 5801 S Ellis Ave Chicago IL 60637 362177139 501(c)(3) 33498 Grant sub-award University of Illinois 506 S Write St Urbana IL 61801 376000511 501(c)(3) 59061 Grant sub-award Northwestern University 633 Clark St 401 Evanston IL 60208 362167817 501(c)(3) 37943 Grant sub-award George Washington University 45155 Research Place 155 Ashburn VA 20147 530196584 501(c)(3) 23854 Grant sub-award Regents of the University of Colorado PO Box 6508 Aurora CO 80045 846000555 501(c)(3) 11363 Grant sub-award Ann & Robert H Lurie Children's Hospital 255 E Chicago Ave Chicago IL 60611 362170833 501(c)(3) 42866 Grant sub-award Midtown Educational Foundation 718 S Loomis St Chicago IL 60607 363417278 501(c)(3) 15867 Grant sub-award Biological Sciences Curriculum Study 5415 Mark Dabling Co Springs CO 80 Colorado Springs CO 80918 840622557 501(c)(3) 35000 Grant sub-award Chicago State University Foundation 9501 S King Dr Chicago IL 60618 237034677 501(c)(3) 32996 Grant sub-award DreamYard Project 1085 Washington Ave Bronx NY 10456 133759661 501(c)(3) 35000 Grant sub-award Takepart LLC 331 Foothill Rd Bevery Hills CA 90201 263649136 137500 Grant sub-award 21 1 Scholarships for students 16290 185163571 N/A N/A Tuition Waivers for DePaul Employees & Dependents 826 11276888 N/A N/A Procedure For Monitoring Use Of Grant Funds Inside U.S. Schedule I, Part I, Line 2 Contributions made to other charitable organizations are made pursuant to University policy. Contributions by the University are made where they further the University's mission or its role as a good community citizen. All grants, including sub-grants, are accounted for separately by the University's financial accounting system and each is managed by a principal investigator. Financial activity reports are provided to principal investigators on a daily basis, with reconciliation of financial reports required on a monthly basis. Sub-grants are further monitored by obtaining a grantee's A-133 audits and evaluating the grantee's ability to comply with the terms of the sub-grant. All grant monitoring is subject to the policies and procedures of the University, which are designed to meet federal requirements. The University's Office of Institutional Compliance, Office of Research Services, Restricted Accounting and others are charged with ensuring that all DePaul employees are aware of their responsibilities in developing and maintaining a compliance-conscious environment. Additionally, the Office of Institutional Compliance, Office of Research Services, Restricted Accounting, Principal Investigators and others are charged with ensuring that the University's policies and procedures, as well as local, state and federal laws are followed. This is accomplished through conducting risk assessments, monitoring operational activities, providing online, classroom and/or one-on-one training and other tools that foster compliance. Grants and assistance to students represents financial assistance in the form of institutional scholarships. All scholarships are administered through the University's financial aid system. Institutional scholarships are credited to the student's internal tuition account and represent an offset to tuition and other fees assessed by the University. Grants and assistance to University staff and their eligible spouse, dependents, or an unrelated second domiciled adult represent staff tuition waivers, pursuant to a written benefits plan. Staff tuition waivers are administered through the University's benefits system and, like institutional scholarships for students, are credited to the individual's internal tuition account to offset tuition charges. Taxability of tuition waivers is determined pursuant to sections 127 and 117(d) of the Internal Revenue Code. X X X X X X false true X X X X X true false false false false false false true true true Rev Dennis H Holtschneider CM President and Trustee 509326 0 207000 0 93608 0 20800 0 51459 0 882193 0 0 0 Rev John T Richardson CM Chancellor 161530 0 0 0 0 0 0 0 46794 0 208324 0 0 0 Rev Edward R Udovic CM Secretary 215929 0 63635 0 5000 0 0 0 63072 0 347636 0 0 0 Dr Patricia O' Donoghue Trustee, Inter Prov and Pres 452345 0 0 0 2907 0 20800 0 16929 0 492981 0 0 0 Mr David Miller Interim Provost 307454 0 0 0 1290 0 20800 0 18253 0 347797 0 0 0 Mr Robert L Kozoman Executive Vice President 417822 0 0 0 1980 0 20800 0 19557 0 460159 0 0 0 Ms Bonnie A Frankel Vice President for Finance 332865 0 0 0 1290 0 20800 0 9805 0 364760 0 0 0 Mr David H Kalsbeek Senior Vice President 447103 0 0 0 20470 0 20800 0 41134 0 529507 0 0 0 Ms Erin Moran Interim VP for Advancement 206250 0 0 0 274 0 15244 0 14140 0 235908 0 0 0 Ms Jay Braatz VP for Planning and Pres. Ops. 236059 0 0 0 2030 0 19222 0 11979 0 269290 0 0 0 Mr Robert Janis Vice Pres. - Facility Ops. 335051 0 0 0 1590 0 20800 0 39122 0 396563 0 0 0 Mr Gene Zdziarski Vice Pres. - Student Affairs 146284 0 0 0 14710 0 10154 0 9735 0 180883 0 0 0 Mr Jose D Padilla Vice Pres. & General Counsel 351059 0 0 0 1290 0 20800 0 42809 0 415958 0 0 0 Ms Elizabeth F Ortiz Vice Pres. - Inst. Diversity 185075 0 0 0 1156 0 14898 0 9434 0 210563 0 0 0 Mr Jeffery Bethke Treasurer 244802 0 0 0 450 0 20005 0 22185 0 287442 0 0 0 Ms Sherri Sidler Controller 202980 0 0 0 389 0 15214 0 16854 0 235437 0 0 0 Ms Stephanie Smith Vice Pres. - Human Resources 279997 0 0 0 1650 0 20800 0 4286 0 306733 0 0 0 Mr Robert McCormick Vice Pres. - Info. Services 265659 0 0 0 300 0 20800 0 22185 0 308944 0 0 0 Ms Cynthia Lawson Vice Pres. - Public Relations 246546 0 0 0 2667 0 20026 0 14409 0 283648 0 0 0 Mr Ray Whittington Dean, Dreihaus College of Bus. 391600 0 0 0 2286 0 20800 0 36077 0 450763 0 0 0 Mr Charles Suchar Dean, College of LA&S 331620 0 0 0 668767 0 20800 0 16941 0 1038128 0 0 0 Ms Jean Lenti-Ponsetto Athletics Director 301675 0 74866 0 1540 0 20800 0 17133 0 416014 0 0 0 Mr Oliver Purnell Men's Head Basketball Coach 2322667 0 0 0 1980 0 20800 0 14553 0 2360000 0 0 0 Ms Susanne Cannon Professor 260624 0 0 0 540330 0 14076 0 16873 0 831903 0 0 0 Mr Ali Fatimi Professor 175509 0 0 0 574263 0 18267 0 11072 0 779111 0 0 0 Mr Donald Casey Dean, College of Music 243223 0 0 0 493089 0 19804 0 9805 0 765921 0 0 0 Ms Patricia Werhane Professor 236450 0 0 0 465749 0 18985 0 9272 0 730456 0 0 0 Ms Cindy Summers Interim VP - Student Affairs 155263 0 0 0 191539 0 9996 0 16725 0 373523 0 0 0 Dr Helmutt Epp Provost 243479 0 0 0 2772 0 20000 0 9315 0 275566 0 0 0 Ms Kathy Stieber Interim VP - Human Resources 169528 0 3000 0 355 0 13699 0 9367 0 195949 0 0 0 Mr Donald Pope-Davis Provost 202656 0 0 0 4040 0 11440 0 12659 0 230795 0 0 0 Ms Mary Finger Sr. Vice Pres. - Advancement 141325 0 0 0 15666 0 11363 0 5121 0 173475 0 0 0 First-class or charter travel Schedule J, Part I, Line 1a First Class Travel - although it is the University's general practice to only pay for coach airfare, air travel other than coach (either first or business class) for officers and key employees is limited to either destinations outside the continental U.S. or when first or business class airfare is the only available airfare based on necessary travel dates. University policy requires additional documentation in the case of first or business class airfare to document the reason of the additional expense. Charter Travel - the University charters aircrafts for the purpose of transporting University athletic teams to various intercollegiate athletic event locations. In instances where a University employee and/or their family member travels on a University chartered flight, without a University business purpose, the University follows the rules under IRS Regulation Section 1.61-21(g) to determine the taxable value, which may be zero, of the chartered travel provided to the employee and/or their family member. Travel for Companions - the University occasionally pays for the travel of a staff member's spouse. These instances are generally limited to situations where either the spouse's travel is considered to have a University business purpose or as part of a staff member's services agreement with the University. The University further limits spousal business travel for instances where it believes their presence is in the best interests of the University and does not tax these amounts as additional compensation. The University does tax report, as additional compensation, spousal travel provided as part of a staff member's services agreement and where there is no University business purpose for the travel. Additionally, on rare occasion a staff member's spouse may accompany a DePaul athletic team on a chartered aircraft, if excess seating is available. Please see the above Charter Travel disclosure for additional details regarding such instances. Tax Indemnification and Gross-up payments - such payments are generally provided based on the provisions of an employee's services agreement with the University and are included in column B(III) of Part II. Housing Allowance or residence for personal use - personal use of housing is generally based on the provisions of an employee's services agreement with the University. The value of the housing provided is not taxable to the individual to the extent it is a condition of their employment. The value of housing, which is provided, but not as a condition of employment, is taxable to the individual and reported in Schedule J, Part II as other reportable compensation in column (Col B(III)). Health Club or Social Club or Initiation fees - such payments are generally provided based on the provisions of an employee's services agreement with the University. Payments for non-business use of such items are taxable to the individual and reported in Schedule J, Part II as other reportable compensation in column (Col B(III)). Personal Services - such payments are generally provided based on the provisions of an employee's services agreement with the University. Payments for such items are taxable to the individual and reported in Schedule J, Part II as other reportable compensation in column (Col B(III)). Written policy regarding payment or reimbursement Schedule J, Part I, Line 1b The items indicated for Line 1A, other than first class travel, charter travel, and travel for companions, are generally provided pursuant to an employee's service agreement with the university. Where appropriate, the amounts associated with the items are included in the total compensation as determined under the rebuttable presumption procedures adopted by the University for determining compensation for disqualified persons. Please refer to the Schedule O explanation for Form 990, Part VI-B, Line 15 for a description of the university's process for determining compensation for disqualified persons. Severance Payment Schedule J, Part I, Line 4a: The following individuals participated in the Universitys early retirement program and as part of the program received a severance payment from the University during the Schedule J compensation reporting period for the indicated amount: Charles Suchar $ 666,174 Susanne Cannon $ 537,289 Ali Fatimi $ 572,612 Donald Casey $ 490,802 Patricia Werhane $ 464,389 Cindy Summers $ 190,446 Non-fixed payments Schedule J, Part I, Line 7: For those individuals listed in form 990, part VII, section A, line 1a, who are eligible, bonuses are paid pursuant to their service agreement with the University. Such agreements generally contain either a dollar or percentage of base salary limit up to which the individual is eligible to receive as a bonus for a fiscal year. Actual bonus amounts received are based on attaining certain performance goals set by the University. In addition, all full-time staff, excluding executive level employees, are eligible for the Universitys Staff Recognition and Reward Program. This program is designed to identify and reward such distinctive and exceptional achievements by staff employees who maintain their day-to-day duties at an exceptional level. The program recognizes achievements that go above and beyond the employee's core duties when they exhibit actions that significantly contribute to the Universitys or departmental initiatives, exceptional customer service, or ideas that improve operational efficiency. Such awards are treated as bonus compensation amounts by the University. During the Schedule J compensation reporting period, Ms. Kathy Stieber received an award under the program after her term as interim Vice President for Human Resources ended. Initial contract exception Schedule J, Part I, Line 8 Ms. Erin Minne assumed the position of Vice President for Advancement and entered into a services agreement with the University on September 1, 2014. Ms. Minnes compensation, pursuant to her services agreement, was determined under the Universitys process for establishing a rebuttable presumption of reasonableness. See Schedule O for a detailed explanation of this process. Ms. Minne was not an employee of the University prior to her appointment as referenced above. Schedule J, Part II The salary amounts shown for Reverend Holtschneider are paid directly to the eastern province of the Congregation of the Mission religious order. The salary amounts shown for Reverends Richardson and Udovic are paid directly to the western province of the Congregation of the Mission religious order. A Illinois Finance Authority 861091967 45200BAT5 2004-03-25 52321189 See Part VI false false false B Illinois Finance Authority 861091967 45200BLN6 2005-03-16 46579779 see part VI true false false C Illinois Finance Authority 861091967 45200FKT5 2008-06-25 48126833 see part vi false false false D Illinois Finance Authority 861091967 45200F7F0 2011-02-02 112392802 see part VI false false false A 30230000 0 62202058 0 0 0 0 0 0 0 62202058 0 2004 false true true true B 25455000 18280000 47761320 0 0 0 0 252294 0 0 47509026 0 2005 true true true true C 9605000 0 48303875 0 0 0 0 0 0 0 48303875 0 2008 true false true true D 0 0 112422793 0 0 0 0 0 0 112422793 0 0 2012 false false true true A 0 B 0 C false false false false 0 false false false true D false true false false 0 false false false true A false false false true false false 0 false 0 false true B false false false true false false 0 false 0 false true C false false false true false false 0 false 0 false true D false false false true false false 0 false 0 false true A true B true C true D true Issue Price Schedule K, Part I, Column E, Line B After the close of its 2008/09 fiscal year, the university discovered that the issue price, of $43,735,000, shown on the originally filed Form 8038 was incorrect. The university discussed this error with both Bond Counsel and the Illinois Finance Authority (IFA), issuer of the bonds. Subsequently, on October 9, 2009, IFA filed an amended Form 8038 with the IRS. The issue price for this line item was originally revised on the university's 2009 form 990 Schedule K. From that reported on the University's 2008 form 990 schedule K to reflect the corrected amount, of $46,579,779, as reflected on the above referenced amended Form 8038. Description of Purpose SCHEDULE K, PART I, COLUMN F, LINE A The Series 2004A Bonds were issued to provide funds to refund the Series 2000 bonds, which had an original issue date of November 2, 2000. The University contributed $1,600,043 from its own funds to the escrow funds relating to the refunding of the Series 2000 Bonds and to pay Underwriter's compensation, legal fees and expenses, Trustee's fees and expenses and other costs of issuance. No amount is listed on Part II, line 6 for this issue because all the refunding escrow amounts have been spent and the escrow account has expired. Description of Purpose SCHEDULE K, PART I, COLUMN F, LINE B Proceeds of the Series 2005A Bonds were used to currently refund a portion of the outstanding Series 1992 bonds, which had an original issue date of February 11, 1992, to advance refund a portion of the outstanding series 1997 bonds, which had an original issue date of January 29, 1997, and to pay the premium for a bond insurance policy. No amount is listed on Part II, line 6 for this issue because all the refunding escrow amounts have been spent and the escrow account has expired. Description of Purpose SCHEDULE K, PART I, COLUMN F, LINE C Proceeds of the Series 2008 Bonds were used to provide funds to acquire title to certain educational facilities for a price sufficient to currently refund all outstanding MJH Series 1998C-D Bonds, which had an original issue date of October 21, 1998, and MJH 2003A-D Bonds, which had an original issue date of June 26, 2003. All costs of issuance incurred in connection with the Series 2008 Bonds were paid directly by the University. No amount is listed on Part II, line 6 for this issue because all the refunding escrow amounts have been spent and the escrow account has expired. Description of Purpose SCHEDULE K, PART I, COLUMN F, LINE D The Series 2011A bonds were issued to provide funds to finance the costs of acquisition, construction, renovation, improvement, furnishing and equipping certain of the University's educational facilities at its Lincoln Park and downtown campuses. All proceeds were disbursed as of December 15, 2012. Description of Purpose SCHEDULE K, CONTINUATION SHEET PART I, COLUMN F, LINE A The Series 2011B bonds were issued to provide funds to currently refund the University's Series 2005B and 2005C bond issues, which both had original issue dates of March 16, 2005. The Series 2005B bonds refunded a portion of the Series 1992 Bonds. The Series 2005C Bonds refunded a portion of the Series 1997 Bonds. No amount is listed on Part II, line 6 for this issue because all the refunding escrow amounts have been spent and the escrow account has expired. Description of Purpose Schedule K, Continuation Sheet Part I, Column F, Line B The Series 2013 bonds were issued to provide funds to fund a refunding escrow to defease the Series 2004C Bonds. The Series 2004C Bonds were used to provide funds to acquire title to certain educational facilities for a price sufficient to currently refund all outstanding MJH Series 1999D-G Bonds Amount of Bonds Legally Defeased SCHEDULE K, Part II, Column B, Line 2: The Series 2005A bonds were fully defeased with the issuance of Series 2015 Taxable Bonds on May 28, 2015. Total Proceeds Schedule K, Part II, Line 3 The amounts shown on this line include all investment earnings while in escrow. Other Spent Proceeds Schedule K, Part II, Line 11 The Amounts shown on this line relate to the refunding proceeds of the respective bond issue. Private Business Use Not Reported Schedule K, Part III, Columns A, B Continuation Sheet Column A The issues represented in these columns are post-December 31, 2002 refunding issues that refunded pre-January 1, 2003 bonds. Therefore, due to the special transitional rule, the private business use for these issues is not required to be reported on Schedule K. Private Business Use Percentages Schedule K, Part III, Column C, D, and Continuation Sheet Column B The private business use percentages shown relate to the portion of the original issue still outstanding as of June 30, 2014 and subject to private business use reporting. Rebate Computation Date Schedule K, Part IV, Column A, Line 2C Rebate computation performed 02/02/2009 and 01/17/2014. Rebate Computation Date Schedule K, Part IV, Column B, Line 2C Rebate computation preformed 03/10/2010 and 02/03/2015. Schedule K, Part IV, Column B, Line 2C Rebate computation preformed 03/10/2010 and 02/03/2015. Rebate Computation Date Schedule K, Part IV, Column C, Line 2C Rebate computation preformed 03/01/2013. Rebate Computation Date Schedule K, Part IV, Column D, Line 2C Rebate computation preformed 04/27/2015. Rebate Computation Date Schedule K, Part IV, Continuation Sheet Column A, Line 2C Rebate computation not due until 02/02/2016. Rebate Computation Date Schedule K, Part IV, Continuation Sheet Column B, Line 2C Rebate computation not due until 05/15/2018. A Illinois Finance Authority 861091967 45200F7Y9 2011-02-02 50881535 See Part VI false false false B Illinois Finance Authority 861091967 45203HRB0 2013-05-15 40016227 See Part VI false false false A 6980000 80000 50892788 0 0 0 0 0 0 0 50892788 0 2011 true false true true B 4660000 0 40078154 0 0 0 0 0 0 0 40078154 0 2013 false true true true A 0 B false true true true false 0.00330 0.00330 false false false true A false true false false false false 0 false 0 false true B false true false false false false 0 false 0 false true A true B true 0 Bryan Kozoman Org. Officer's Family Mem 60153 Employment false Caileen Crecco Org. Officer's Family Mem 43369 Employment false Kyle Janis Org. Officer's Family Mem 45553 Employment false Blue Cross Blue Shield Employs Org. Trustee 1458296 Administrative Fees false Commonweath Edison Employs Org. Trustee 525884 Electical Services false Anonymous Substantial contributor 9944957 Janitorial Services false Anonymous Substantial contributor 1997633 Food Services false Anonymous Substantial contributor 4442184 Facilities rental false Anonymous Substantial contributor 313114 Consulting Services false Anonymous Substantial contributor 190709 Consulting Services false Anonymous Substantial contributor 134503 Legal Services false LOANS TO AND/OR FROM INTERESTED PERSONS SCHEDULE L, PART II Pursuant to University policy, members of the University's full-time faculty and staff, including officers, key employees and highly compensated employees, are eligible for an interest-free loan towards the purchase of personal computer equipment. The policy limits outstanding loan amounts to no more than $2,500, requires repayments be made via mandatory payroll deductions, limits the repayment period to no longer than two years and requires the employee to sign a promissory note. Loan applications must be approved by both the employee's immediate supervisor and the University's human resources department. As of June 30, 2015, there were no outstanding loans to any interested person. GRANTS AND ASSISTANCE BENEFITING INTERESTED PERSONS SCHEDULE L, PART III The University has established a tuition benefits plan for all full-time employees, including officers and key employees. The plan provides tuition waivers for employees, their eligible dependents and either a spouse or unrelated second domiciled adult. Tuition benefits, including those provided to eligible dependents and either a spouse or second domiciled adult, are either reported as or excluded from taxable earnings, by the University, pursuant to the rules and regulations under sections 127 and 117(d) of the internal revenue code. BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS SCHEDULE L, PART IV Mr. Peter Argianas, a trustee of the University, is the Chairman, President and CEO of Gold Coast Bank. During the 2009/10 fiscal year the University established a relationship with Gold Coast Bank to utilize the bank for investing University funds in the Certificate of Deposit Registry Service (CDARS) program. Pursuant to the agreement between Gold Coast Bank and the University, the bank received no fees directly from the University, but may earn fees from one or more entities receiving deposits through the CDARS program. The University continues to research competitive offerings and utilizes Gold Coast Bank when its rates are equal to or better than that available elsewhere. As such, the relationship has been in the best interest of the University. DESCRIPTION OF BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS Schedule L, Part IV: Bryan Kozoman is an employee of the University and the son of Robert Kozoman, a current officer of the University. Mr. Kozoman has no direct involvement in the determination of his sons University compensation. Caileen Crecco is an employee of the University and a relative of Erin Moran, who served as an interim officer of the University during FY 2014/15. Ms. Moran has no direct involvement in the determination of her relative's University compensation. Kyle Janis is an employee of the University and the son of Bob Janis, a current officer of the University. Mr. Janis has no direct involvement in the determination of his sons University compensation. Fr. Holtschneider, a current officer of the University, has relatives who were employed by the University during the 2014/15 fiscal year. However, the compensation amounts paid to Fr. Holtschneiders relatives fell below the Form 990 Schedule L reporting threshold. Fr. Holtschneider has no direct involvement in the determination of his relatives University compensation. Ms. Karen M. Atwood, a University trustee, is the President of Blue Cross Blue Shield of Illinois, which provides medical insurance services to the University. The amount shown in Part IV is pursuant to transactions that were conducted at arm's length between the University and Blue Cross Blue Shield of Illinois and to which Ms. Atwood had no direct involvement. Ms. Anne R. Pramaggiore, a University trustee, is the President and CEO of Commonwealth Edison, which provides electrical utility service to the University. The amount in Part IV is pursuant to transactions that were conducted at arm's length between the University and Commonwealth Edison and to which Ms. Pramaggiore had no direct involvement. All transactions listed with substantial contributors are at arm's length. X 16 482918 See Part II X 171390 See Part II X 181615 See Part II X 92 2046775 See Part II X 13 208586 See Part II X Entertainment 9 2453 See Part II X Equipment 5 4250 See Part II X Misc. 4 951 See Part II 5 false true false Schedule M, Part I, Column (B) The reported amounts represent the total number of contributions for the particular type of property. Schedule M, Part I, Lines 1, 4, 5, 25, 26, and 27 Items that may have a value of $5,000 or greater are valued either based on a qualified independent appraisal as shown on and provided with a donor provided IRS Form 8283 or pursuant to a sponsorship agreement with the donor which states the value of the item(s) being provided, which is typically the retail value of the item, less any educational discount. Items that have a value of less than $5,000 are valued either based on a qualified independent appraisal, when provided by the donor, the value declared by the donor, provided there is evidence of the value, such as a paid bill of sale or invoice and proof of payment by the donor, or based on the opinion of an on-campus expert. With regard to Part I, Line 5, the University only accepts clothing or household items that are in good used condition. Schedule M, Part I, Line 9 In keeping with the requirements of IRS Publication 561, the University values publicly traded securities based on the average price between the highest and lowest quoted selling prices as of the valuation date, which is generally either: - The postmark date, if received via U.S. Mail, - The date of delivery, if received via a private delivery service, or - The date of transfer, if the securities were electronically transferred to the University's brokerage account. Active markets existed for all securities donated to the University during the fiscal year. Schedule M, Line 19 Items are valued based on either the retail price of the donated item(s), as substantiated by written confirmation provided by the donor or pursuant to a sponsorship agreement with the donor which states the value of the item(s) being provided. Scheduel M, General Statement With regard to written acknowledgement of non-cash contributions to donors, per IRS Publication 1771, the University provides a description of the items donated, but does not indicate the value of the contribution. Part III, Line 1 Organization's Mission, Continued However, in pursuing its own distinctive purposes, among these three fundamental responsibilities this university places highest priority on programs of instruction and learning. All curricula emphasize skills and attitudes that educate students to be lifelong, independent learners. DePaul provides sufficient diversity in curricular offerings, personal advisement, student services, and extracurricular activities to serve students who vary in age, ability, experience, and career interests. Full-time and part-time students are accorded equivalent service and are held to the same academic standards. As a comprehensive university, DePaul offers degree programs at the undergraduate and graduate levels and a range of professional programs. The liberal arts and sciences are recognized not only for their intrinsic value in undergraduate and graduate degree programs, but also because they are foundational for all specialized undergraduate programs and supportive of all advanced professional programs. The university maintains that depth of scholarship to offer the doctorate in selected academic disciplines. Libraries, computer resources, and other academic support services match the levels and diversity of degree programs. Research is supported both for its intrinsic merit and for the practical benefits it offers to faculty, students, and society. Broadly conceived, research at the university entails not only the discovery and dissemination of new knowledge but also the creation and interpretation of artistic works, application of expertise to enduring societal issues, and development of methodologies that improve inquiry, teaching and professional practice. In meeting its public service responsibility, the university encourages faculty, staff and students to apply specialized expertise in ways that contribute to the societal, economic, cultural and ethical quality of life in the metropolitan area and beyond. When appropriate, DePaul develops service partnerships with other institutions and agencies. Students and Faculty DePaul invites to its programs of study students from across the nation. Originally founded for students from the greater Chicago area, and still serving them predominantly, DePaul continues its commitment to the education of first generation college students, especially those from the diverse cultural and ethnic groups in the metropolitan area. Admission standards for all degree programs are selective or highly selective. In admitting students the university places greatest weight on intellectual potential and academic achievement. It seeks diversity in students' special talents, qualities, interests, and socio-economic background. DePaul University seeks to manage its resources effectively so as to control the costs it charges students for programs and services. Moreover, it makes available as much financial aid as possible to assure access to a broad range of talented students. The university identifies and offers special assistance to students of high potential who have been handicapped by educational, personal or societal obstacles beyond their control. From its first charter DePaul has supported a philosophy which now is expressed as being an equal opportunity educator and employer. DePaul continues to provide equal opportunities to students and employees without regard to age, national origin, race, sex, handicap, creed or color. Moreover, it strives to recruit faculty and staff who reflect the diverse mix of the student body. The faculty, learned yet learning, gives substance to the mission of the university. These men and women personify the intrinsic value of scholarly inquiry and the force of creative and intellectual efforts. Through their dedication to learning, their contributions to a personalistic environment, and their faith in the potential of their students, the faculty and staff serve as role models for students. Distinguishing Marks By reason of its Catholic character, DePaul strives to bring the light of Catholic faith and the treasures of knowledge into a mutually challenging and supportive relationship. It accepts as its corporate responsibility to remain faithful to the Catholic message drawn from authentic religious sources both traditional and contemporary. In particular, it encourages theological learning and scholarship; in all academic disciplines it endorses critical moral thinking and scholarship founded on moral principles which embody religious values and the highest ideals of our society. On the personal level, DePaul respects the religiously pluralistic composition of its members and endorses the interplay of diverse value systems beneficial to intellectual inquiry. Academic freedom is guaranteed both as an integral part of the university's scholarly and religious heritage, and as an essential condition of effective inquiry and instruction. The university derives its title and fundamental mission from St. Vincent de Paul, the founder of the Congregation of the Mission, a religious community whose members, Vincentians, established and continue to sponsor DePaul. Motivated by the example of St. Vincent, who instilled a love of God by leading his contemporaries in serving urgent human needs, the DePaul community is above all characterized by ennobling the God-given dignity of each person. This religious personalism is manifested by the members of the DePaul community in a sensitivity to and care for the needs of each other and of those served, with a special concern for the deprived members of society. DePaul University emphasizes the development of a full range of human capabilities and appreciation of higher education as a means to engage cultural, social, religious, and ethical values in service to others. As an urban university, DePaul is deeply involved in the life of a community which is rapidly becoming global, and is interconnected with it. DePaul both draws from the cultural and professional riches of this community and responds to its needs through educational and public service programs, by providing leadership in various professions, the performing arts, and civic endeavors and in assisting the community in finding solutions to its problems. Other Program Services Part III, Line 4D Auxiliary Services - This category includes expenditures related to areas which help to enrich student's overall college experience beyond academics. Expenditures include those related to University housing services, which provided housing for over 2,700 University students during the academic year. Expenditures also support the University's student centers, which provide a number of student services, including dining services and student life programs. Expenditures related to the University's bookstores are also included in this category, along with student recreation activities, such as the University's Ray Meyer Recreation Center. Student Services - this category consists of student related expenditures other than those related to instruction, include graduation and advertising expenses. Expenses related to offices that support the University's students, such as the University's Enrollment Management office, University ministry, Career Center, Student Affairs, Financial Aid office, Registrar, and Student Life offices are also included in this category. Public Service - this category includes expenditures related to programs that impact the public, including the University's Community Based Service Learning Program, which provides students the opportunity to serve the community, while earning University credit. Also included in this category are expenses related to the University's Center for Urban Education, Community Affairs and the art gallery. Research - this category includes all expenses for activities specifically organized to produce research, whether commissioned by an agency external to the University or separately budgeted by an organizational unit within the University. The category includes expenses for individual and/or project research as well as that of institutes and research centers. 1098-T Forms Form 990, Part V, Line 1a The total on this line includes 32,113 Form 1098-Ts, which the University is required to file with the IRS and provide to its U.S. person students. Delegation of Authority Form 990, Part VI Line 1a According to the university's By-Laws, the Executive Committee of the Board of Trustees may exercise the authority of the Board at any time. During the fiscal year the Executive Committee of the Board of trustees acted within its authority to exercise the authority of the Board of Trustees on a number of occasions. Such actions included the re-election of University officers, election of a new University officer, approval to purchase real estate, and authorization of certain University expenditures. Members or Stockholders Form 990, Part VI, Line 6 Election and termination of the university's board of trustees, along with the filling of board vacancies is the duty of the Members of the Corporation. The Members of the Corporation are elected and terminated by the members. Pursuant to the university's articles of incorporation, at least two-thirds of the voting membership of the corporation shall be members of the religious society called the Roman Catholic Church, the Congregation of the Mission. Further, pursuant to the university's by-laws, the provincial superior of the western province of the Congregation of the Mission shall be a member of the corporation. Members are elected by the members and serve three-year terms. The number of members shall be as determined from time to time by the members. In addition to the authority to elect the Board of Trustees, the members may appoint committees to consider specific issues and submit reports and recommendations to the members and may adopt and amend the by-laws of the corporation which affect the authority, rights or duties of the members, or the manner of exercise or performance of same. Form 990 Review Process Form 990, Part VI, Line 11b Once a draft of the University's Form 990 is completed it is first reviewed internally. A draft of the return is reviewed by the University's Controller. Suggested revisions, if any, are incorporated into the draft Form 990. The draft Form 990 is then reviewed by a public accounting firm, which recommends revisions it feels may be needed. Once revisions, if any, are made, the public accounting firm, which electronically files the return for the University, provides a draft copy of Form 990 to the University. The draft of the Form 990 is then reviewed by the University's Executive Vice President and President. Lastly, the draft of Form 990 is provided to and reviewed by the members of the Audit Committee of the University's Board of Trustees. After review by the Audit Committee, the Form 990 is filed and a final copy of the return, without Schedule B, is posted to the Board of Trustee's website for review by the full Board. IT HAS BEEN DETERMINED THAT SCHEDULE B, WHICH LISTS INFORMATION CONCERNING CERTAIN DONATIONS MADE TO THE UNIVERSITY DURING THE YEAR, WOULD NOT BE MADE AVAILABLE TO THE ENTIRE BOARD OF TRUSTEES. THIS DECISION WAS MADE PRIMARILY FOR CONFIDENTIALITY REASONS AND TO PROTECT LISTED DONOR'S PERSONAL INFORMATION. THEREFORE, BASED ON IRS INSTRUCTIONS, THE UNIVERSITY ANSWERED "NO" TO THE QUESTION. IN ADDITION TO THE ABOVE REASON, IRS GUIDANCE ALSO INDICATES THAT POSTING AN ELECTRONIC COPY OF THE FORM 990 ON A CENTRAL WEBSITE FOR MEMBERS OF ITS GOVERNING BODY, WHICH THE UNIVERSITY DOES, REQUIRES AN ANSWER OF "NO" TO THIS QUESTION Conflict of Interest Policy Monitoring & Enforcement Form 990, Part VI, Line 12c The university has a conflict of interest policy for members of its Board of Trustees. The Board of Trustees' conflict of interest policy is subject to periodic review and was most recently reviewed and approved by the board as of the October 31, 2012 Board meeting. The university also has in place, as of the end of the 2014/15 fiscal year, a conflict of interest policy for staff, including University officers and key employees. Although the authority to establish university policies rests with the Board of Trustees, the board has delegated the responsibility for approving institutional policies, including the staff conflict of interest policy, to the president of the University. In conjunction with presidential approval, the University has established a multi-level review process for all University institutional policies, which incorporates input from a number of University constituencies, including faculty, staff and University executives. In addition, all policies are reviewed and updated on an as needed basis, with all policies reviewed, at least, once every three years. With regard to conflict of interest monitoring, on an annual basis University trustees and officers are required to disclose all actual and potential conflicts of interest. Related to trustees, the University has adopted a "Conflict of Interest Policy for Trustees of DePaul University". The policy requires trustees to disclose, in writing, all actual and potential conflicts of interest on an annual basis. Trustees are also required to disclose all actual and potential conflicts of interest that may arise between the normal annual disclosure periods. It is the duty of the trusteeship committee of the Board of Trustees to review and act upon all conflicts disclosed and further to determine whether such disclosures should be referred to the full board for further review. Trustees with conflicts are to refrain from voting or otherwise influencing or attempting to influence a board member or administrator on any decision of the board on a matter in which such conflict exists. Documentation of recusal from voting is captured in the appropriate board or committee minutes. The University has also adopted a "conflict of interest" policy, which pertains to all University employees, including officers and key employees. The policy requires employees to disclose all actual or potential conflicts of interest, in writing, on an annual basis and at any time a conflict or potential conflict may arise between normal annual disclosure periods. Employees who influence or attempt to influence decisions on matters in which any conflict or appearance of a conflict exists, between the employee's personal interests and the interests of the University, must either refrain from involvement in the matter or disclose the conflict in writing, for further review, along with controls for ensuring that the best interests of the University are protected. Conflict disclosures by key employees and all other employees are reviewed and approved by their immediate supervisor and/or the University officer to whom they report, depending on the reporting structure. Conflict disclosures by officers are reviewed and approved by their immediate supervisor and/or the provost or executive vice president, depending on the reporting structure. Conflict disclosures by the provost and executive vice president are reviewed and approved by the president of the University. Conflict disclosures by the president are reviewed and approved by the chairman of the audit committee of the Board of Trustees. Whistleblower and Records Retention and Destruction Policies Form 990, Part VI, Section B, Line 13 & 14 The University had in place, as of the end of the 2014/15 fiscal year, both a whistleblower and records retention and destruction policies. Although the authority to establish University policies rests with the Board of Trustees, the board has delegated the responsibility for approving institutional policies, including the whistleblower and records retention and destruction policies, to the president of the University. In conjunction with presidential approval, the University has established a multi-level approval process for all university institutional policies, which incorporates input from a number of University constituencies, including faculty, staff and university executives. In addition, all policies are reviewed and updated on an as needed basis, with all policies reviewed, at least, once every three years. Process for Determining Compensation Form 990, Part VI, Line 15a & 15b The annual (fiscal year) process for determining compensation for university officers begins with comparing university positions to those at public and private organizations. For the 2014/15 fiscal year, source data represented 2012 pay data as reported in Form 990 and market survey data from 2013. As such all market data gathered was annualized and aged at a rate of 2.6% from the date of the data source to a common effective date of January 1, 2015. Numerous sources were used for determining annual compensation levels. These data sources are used in determining the annual compensation level recommendations for university officers. DePaul contracts with an outside consultant to review and independently verify the gathered data. Once verified, the data and recommendations are recorded in a Presumption of Reasonable Compensation Report, which is completed by the outside consultant and presented to the Board of Trustee's Executive Compensation Committee. The executive Compensation Committee is charged with reviewing and approving the recommended levels of compensation. The Committee determines the President's compensation, without recommendation. Minutes of the Committee's meetings, including its decisions regarding compensation matters, are recorded by the Committee and maintained by the Office of the Secretary. Below are the positions and dates for which this process was conducted for the 2014/15 fiscal year. Position Date President 6/20/2014 Provost 6/20/2014 Executive Vice President 6/20/2014 Vice President for Finance 6/20/2014 Vice President for Facilities Operations 6/20/2014 Senior Vice President for Advancement 6/20/2014 Vice President and General Counsel 6/20/2014 Vice President for Human Resources 6/20/2014 Controller 6/20/2014 Treasurer 6/20/2014 Senior VP for Enrollment Mgmt and Marketing 6/20/2014 Vice President for PR and Communications 6/20/2014 Vice President for Information Systems 6/20/2014 Athletics Director 6/20/2014 Forms Available to the Public Form 990, Part VI, Section C, Line 18 Per IRS regulations, the University makes copies of its Forms 990 and 990-T, for all open tax years, available for public inspection at both its main campuses and at all of its suburban campus locations. In addition, paper copies of the forms are available upon request by the public. Per the form 990 instructions, the University's application for recognition of exemption is not available for public inspection, as it was filed before July 15, 1987 and the University did not have a copy of the application as of that date. The University does have a letter dated July 8, 2015 from the IRS verifying its status as an organization exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code and that donors may deduct contributions made to the University as provided in section 170 of the Internal Revenue Code. Copies of this letter are available upon request. How Documents are made avialable to the Public Form 990, Part VI, Line 19 The University's governing documents, by-laws and articles of incorporation, as well as copies of the University's conflict of interest policies are available upon request from the Office of the Secretary. Copies of the University's financial statements are also available upon request from the University's Financial Affairs Office. Postretirement Benefit Form 990, Part IX, Line 24a The University sponsors a defined benefit postretirement medical plan for its faculty and staff. The plan is contributory, with retiree contributions adjusted annually to reflect the effects of medical inflation. For eligible participants, it is the University's intent to cover a portion of the cost of retirees' healthcare coverage, with the remainder borne by the retirees through annual contributions, deductions, and copayments. The amounts shown on line 24a represent an increase to the valuation of the postretirement obligation for the year, shown as an additional expense on the University's financial statements, as a net result of changes in certain actuarial assumptions including discount rate, claim costs, mortality rate, and demographics and recognition of prior year service credits resulting from plan amendments. Reconciliation of Change in Net Assets Form 990, Part XI, Line 9 Gain on disposal of long-lived assets 8,016,386 Change in value of charitable term trust 994,135 Gain on Bond Defeasance 236,943 Total 9,247,464 Congregation of the Mission - West Prov 13663 Rider Trail North Earth City MO 63044 436029948 Religious Ord MO 501 (C) (3) 01 NA false Educational Advancement Fund Inc 525 S State Street Chicago IL 60605 364480416 Univ. Housing IL 501 (C) (3) 11-I NA false MJH Eductl & Healthcare Assistance Fund 280 S Beverly Dr Beverly Hills CA 90212 954050105 Univ. Housing CA 501 (C) (3) 11-III FI NA false Barat College 1 E Jackson Blvd Chicago IL 60604 362181950 Educational IL 501 (C) (3) 02 DePaul Univ true Charitable Remainder Trusts (17) 000000000 N/A IL DePaul Univ Trust true false true true false false false false false false false true false true true false true true false false CHARITABLE REMAINDER TRUSTS p 27229 ACTUAL COST Schedule R, Part V, Line 2 Of the listed related entities, DePaul is a controlling entity only of Barat College and the Charitable Remainder Trusts. Barat College Barat College ceased operations at the end of its 2004/05 fiscal year. DePaul and Barat College did not engage in any of the transactions listed in Part V of Schedule R. Charitable Remainder Trusts The University reimbursed the charitable remainder trusts for investment manager fees incurred by the trusts. The fee reimbursements were reported on Line 2 of part V, of Schedule R.