2015-04-14T11:57:48-05:00 2014-06-30 GRANT THORNTON LLP 175 W JACKSON BLVD STE 2000 CHICAGO IL 60604 990 2013-07-01 362167048 DePaul University % SHERRI SIDLER DEPA 3123626760 1 E Jackson Blvd Suite Chicago IL 60604 BONNIE A FRANKEL VP FOR FINANCE 3123626760 2015-04-14 true DANIEL ROMANO P00504182 3123626760 2013 2016-02-25 16:41:14Z Rev Dennis H Holtschneider CM 1 E Jackson Blvd Chicago IL 60604 810168648 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. 45 42 9257 106 2495080 372917 35681718 53782766 663654772 675743194 17159055 23284926 10862635 5049302 727358180 757860188 171308514 184109656 0 0 330657404 356958896 176448 180427 15773151 161690044 196850807 663832410 738099786 63525770 19760402 1314094248 1369134178 508319758 504155839 805774490 864978339 X Central Purposes DePaul, in common with all universities, is dedicated to teaching, research, and public service. 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 becaus false false 266357954 637455550 Instruction - fall enrollment for the 2013/14 academic year totaled 24,414, making DePaul the nation's largest catholic university for the sixteenth consecutive year. The above total included 16,420 undergraduate students and 7,994 graduate and professional students. Of the University's total enrollment for the 2013/14 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 2013/14 academic year, along with a broad curriculum for adult continuing education. 184109656 184109656 Student and other financial aid - this category includes expenditures for all forms of institutional aid and accounted for approximately 25% 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 $181 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 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. 64349862 57110 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. 51538327 32823073 Auxiliary Services 64162437 5268428 Student Services 9660903 111601 Public Service 10436733 27432 Research 135798400 38230534 650615872 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 false false true true true true false true false false false false false true true true true true false false false true true true false false true 34275 0 true 9257 true true true true IT false false false true true false false false false X 45 42 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 X X 792276 0 62168 James M Jenness Trustee 1.0 X 0 0 0 William E Bennett Trustee 1.0 X 0 0 0 Fr Thomas Anslow CM Trustee 1.0 X 0 0 0 Peter C Argianas Trustee 1.0 X 0 0 0 Karen M Atwood Trustee 1.0 X 0 0 0 Gerald A Beeson Trustee 1.0 X 0 0 0 John L Brennan Trustee 1.0 X 0 0 0 Ruth W Brinkley Trustee 1.0 X 0 0 0 Frank M Clark Trustee 1.0 X 0 0 0 Curtis J Crawford Trustee 1.0 X 0 0 0 Sebastian S Cualoping Trustee 1.0 X 0 0 0 Dr Connie R Curran Trustee 1.0 X 0 0 0 Mary A Dempsey Trustee 1.0 X 0 0 0 Sr Margaret Mary Fitzpatrick Trustee 1.0 X 0 0 0 Sasha L Gerritson Trustee 1.0 X 0 0 0 Chester A Gougis Trustee 1.0 X 0 0 0 Sue L Gin Trustee 1.0 X 0 0 0 Jack M Greenberg Trustee 1.0 X 0 0 0 Arnold T Grisham Trustee 1.0 X 0 0 0 Richard A Hanson Trustee 1.0 X 0 0 0 Harry J Harczak Trustee 1.0 X 0 0 0 William E Hay Trustee 1.0 X 0 0 0 Dr Donald E Heller Trustee 1.0 X 0 0 0 Roberto Herencia Trustee 1.0 X 0 0 0 Lorraine Holland Trustee 1.0 X 0 0 0 Stacy R Janiak Trustee 1.0 X 0 0 0 Jeffrey J Kroll Trustee 1.0 X 0 0 0 William P Kusack Jr Trustee 1.0 X 0 0 0 Rev James J Maher CM Trustee 1.0 X 750 0 0 Rev Thomas McKenna CM Trustee 1.0 X 0 0 0 Carla Michelotti Trustee 1.0 X 0 0 0 Patrick J Moore Trustee 1.0 X 0 0 0 Peter J Pesce Trustee 1.0 X 0 0 0 Anne R Pramaggiore Trustee 1.0 X 0 0 0 Rev Mark S Pranaitis CM Trustee 1.0 X 0 0 0 Larry R Rogers Sr Trustee 1.0 X 0 0 0 George Ruff Trustee 1.0 X 0 0 0 James Ryan Trustee 1.0 X 0 0 0 Bertram L Scott Trustee 1.0 X 0 0 0 John B Simon Trustee 1.0 X 0 0 0 John C Stanley Trustee 1.0 X 0 0 0 Daniel C Ustian Trustee 1.0 X 0 0 0 Dia S Weil Trustee 1.0 X 0 0 0 Very Rev Raymond Van DorpeCM Trustee 1.0 X 0 0 0 Rev John T Richardson CM Chancellor 50.0 X 158463 0 42600 Rev Edward R Udovic CM Secretary 50.0 X 287621 0 59682 Donald Pope-Davis Provost 50.0 X 497283 0 18898 Patricia O' Donoghue Interim Provost 50.0 X 326414 0 33364 Robert L Kozoman Executive Vice President 50.0 X 408748 0 33364 Bonnie A Frankel Vice President for Finance 50.0 X 325583 0 26501 David H Kalsbeek Senior Vice President 50.0 X 455571 0 77487 Mary C Finger Senior Vice President 50.0 X 335386 0 28868 Jay Braatz Sr. Exec. For Pres. Ops. 50.0 X 245619 0 24990 Robert Janis Vice Pres. - Facility Ops. 50.0 X 333220 0 70834 Cindy Summers Int Vice Pres. - Studt. Affrs 50.0 X 190446 0 22960 Jose D Padilla Vice Pres. & General Counsel 50.0 X 362459 0 78416 Elizabeth F Ortiz Vice Pres. - Inst. Diversity 50.0 X 180666 0 26249 Jeffery Bethke Treasurer 50.0 X 237629 0 37228 Mark Hawkins Controller until October 2013 50.0 X 169585 0 17646 Sherri Sidler Interim Controller 50.0 X 147569 0 24166 Stephanie Smith Vice Pres. - Human Resources 50.0 X 270839 0 2594 Robert McCormick Vice Pres. - Info. Services 50.0 X 246332 0 37932 Cynthia Lawson Vice Pres. - Public Relations 50.0 X 224906 0 31086 Ray Whittington Dean, Dreihaus College of Bus. 50.0 X 393906 0 70323 Charles Suchar Dean, College of LA&S 50.0 X 333087 0 33364 Gregory Mark Dean, Colleg of Law 50.0 X 371362 0 38253 Oliver Purnell Men's Head Basketball Coach 50.0 X 2303721 0 24099 Doug Bruno Women's Head Basketball Coach 50.0 X 448510 0 67925 Jean Lenti-Ponsetto Athletics Director 50.0 X 372022 0 33364 James Shilling Professor 50.0 X 380009 0 26168 Helmut P Epp Provost 50.0 X 246576 0 25768 Kathy Stieber Interim Vice Pres. - HR 50.0 X 163258 0 18940 11209816 0 1095237 551 true true false WE O'NEAL CONSTRUCTION COMPANY 2751 N CLYBOURN CHICAGO IL 60614 CONSTRUCTION 23305247 JC ANDERSON INC 834 N CURCH RD ELMHURST IL 60126 CONSTRUCTION 13580624 MILLARD GROUP INC 7301 N CICERO LINCOLNWOOD IL 60712 JANITORIAL 8457412 OEC BUSINESS INTERNIORS INC 900 N CHURCH RD ELMHURST IL 60126 Furniture & Equip 4471536 HILL MECHANICAL OPERATIONS 11045 GAGE AVE FRANKLIN PARK IL 60131 Operating Engineer 4245673 67 579758 839328 18661251 33702429 1981124 53782766 TUITION 900099 620801045 620801045 ROOM AND BOARD 721000 26715108 26715108 STUDENT FEES 900099 16434769 16434769 ATHLETICS 711210 6052896 6052896 RECREATION CENTER 713940 3013545 1131650 1881895 2725831 2273491 452340 675743194 15862193 -157 15862350 3884 3884 1585107 1585107 8689481 16975 6769441 19679 1920040 -2704 1917336 2779 1914557 52704000 45285151 7418849 7418849 104 7418745 184959 579758 228091 -43132 -43132 3251 6098 -2847 -2847 0 PARKING FEES 812930 1215817 158119 1057698 COPYING AND PRINTING 900099 140855 140855 OTHER 900099 236166 236166 1592838 757860188 673408959 2495080 28173383 X 1651721 1651721 181346447 181346447 1111488 1111488 0 7106404 779746 6000795 325863 348522 64085 284437 285551032 250946130 26390937 8213965 14851053 12588298 1618438 644317 30949415 26068752 3557160 1323503 18152470 15386701 1978219 787550 2453138 1505108 948030 1296414 13381 1282538 495 278259 278259 144687 144687 180427 180427 1268278 1268278 14571574 8250974 6206827 113773 5103685 4953689 145736 4260 20186745 17685995 2033065 467685 7891137 7261020 494096 136021 0 39143252 33489239 4900590 753423 9490472 8210532 1108157 171783 0 3122069 2919831 176341 25897 14523315 11646481 2423204 453630 0 37683364 30075757 6401223 1206384 2019387 1407662 521908 89817 CHANGE IN POST-RETIRE. BENE. 12830351 10672638 1682488 475225 ENTERTAINMENT & FOOD PURCH 5229206 3854972 1235427 138807 BAD DEBT 4918369 4918369 BOOKS, SUBSCRIP & EDU MATTER 4097377 3935510 147748 14119 10599728 9871346 482175 246207 738099786 650615872 71710763 15773151 28538 47383 53274719 50570577 13126740 21278196 29573454 22102253 0 0 0 0 11575578 12447325 0 0 9004952 8722425 981624619 347014420 644109942 634610199 405606113 467866671 122136830 126533198 0 0 1 1 25657381 24955950 1314094248 1369134178 57420222 54090114 0 0 52565028 51575434 296071447 282204596 2437977 3184377 0 0 18430529 17123843 0 0 81394555 95977475 508319758 504155839 X 724017247 767091941 31400720 41456073 50356523 56430325 805774490 864978339 1314094248 1369134178 X 19760402 39264895 349900 -171348 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false false false false true 144687 false false 144687 false Organization's Lobbying Activities SCHEDULE C, PART II-B, LINE 1J DePaul University incurred $144,687 in costs related to lobbying at the federal, state and local levels in fiscal 2013/2014. The university retains professional service firms to assist in its lobbying at all levels. In addition to the state and local executive agencies and legislators, the University contacts legislators, members of legislative staffs, as well as various departments, include the U.S. Department of education. The University's lobbying efforts support higher education policy and funding issues. In addition, in fiscal 2013/14, the University contacted federal officials with regard to the following legislation: Reauthorization of the Higher Education Act of 1965 (various Bills) Smarter Solutions for Students Act (Bipartisan Student loan Certainty Act) - Senate amendment to H.S.1911 TRIO Program The University lobbied the State of Illinois with regard to the following legislation: Illinois Senate Bill 3092 Illinois House Bill 3438 (ISAC Appropriation) Illinois DREAM Act In addition to the above legislation, the University lobbied the Illinois General Assembly in support of appropriations to the Monetary Award Program and to higher education generally. 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 359362 2455048 X X X X false false true X 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 245573989 5908648 41648041 4842187 3228125 1043077 284017289 0.89460 0.10480 0.00060 false false 80447881 80447881 782965487 271078670 511886817 9979234 6844966 3134268 99102750 69090784 30011966 9129267 0 9129267 634610199 OTHER COMMINGLED FUNDS 126533198 F 126533198 0 POST RETIREMENT BENEFIT RESERVE 84776820 CAPITAL LEASES 1161048 GOVT ADVANCES FOR STUDENT LOAN 10039607 95977475 X 633003808 39264895 349900 -171348 39443447 593560361 1174300 163125527 164299827 757860188 573799959 573799959 1174300 163125527 164299827 738099786 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 damage 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 various 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, 2014 and 2013, the University has not identified or provided for any such positions. Supplemental Description - Other Schedule D, Part XII, Line 2d Loss on disposal of fixed assets (171,348) Supplemental Description - Other Schedule D, Part XI, Line 4b Other revenue reconciling items Tuition discounts shown as contra-revenue on financial statements 170,148,836 Fundraising event and gaming expenses (234,189) Expenses related to rental revenue shown on 990, Part VIII, Line 6 (6,789,120) ------------- Total 163,125,527 Supplemental Description - Other Schedule D, Part XII, Line 4b Other expense reconciling items Tuition discounts shown as contra-revenue on financial statements 170,148,836 Fundraising event and gaming expenses (234,189) Expenses related to rental revenue shown on 990, Part VIII, Line 6 (6,789,120) ------------- Total 163,125,527 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 university's Catholic 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 and other publications and on appropriate university websites. The University draws students both nationally and internationally and enrolls meaningful numbers of minority students. 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 1 Program Services Study Abroad Programs 53739 East Asia and the Pacific 1 Program Services Study Abroad Programs 732834 Europe (Including Iceland and Greenland) 10 Program Services Study Abroad Programs 3449659 Middle East and North Africa 1 Program Services Degree & Study Abroad 831469 North America Program Services Study Abroad Programs 115625 South America 2 Program Services Study Abroad Programs 176638 South Asia Program Services Study Abroad Programs 69360 Sub-Saharan Africa Program Services Degree & Study Abroad 129097 Sub-Saharan Africa Grantmaking 13154 Europe (Including Iceland and Greenland) Grantmaking 1098334 15 15 6669909 6669909 Europe (Including Iceland and Greenland) General Support 1098334 INTL. TRANS. N/A N/A 1 0 Scholarships for Students Sub-Saharan Africa 35 13154 Credit N/A N/A true false false false false true Procedure for Monitoring Use of Grant Funds Outside U.S. Schedule F, Part I, Line 2 Where applicable, scholarship amounts provided to U.S. persons are incorporated into the expense amounts shown on Schedule F, line 3 in the form of tuition, living and other expenses paid by the University 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. The scholarships reported on Schedule F, Part III represent amounts provided to non-U.S. persons studying outside the U.S. PART II, LINE 1, COLUMN (D) PURPOSE OF GRANT 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. X X X X X X X true DIAMOND MARKETING SOLUTIONS INC 280 MADSEN DR BLOOINGDALE IL 60108 DESIGN false 106450 STAUBER DESIGN STUDIO INC 5419 W WILSON DR CHICAGO IL 60630 DESIGN false 12205 STACY SWEAT DESIGNS 1440 N LAKE SHORE DR CHICAGO IL 60610 DESIGN false 12174 BLACKBAUD 2000 DANIEL ISLAND DR CHARLESTON SC 29492 RESEARCH false 11410 ELLUCIAN SUPPORT INC 4 COUNTRY VIEW RD MALVERN PA 19355 RESEARCH false 10261 RIDER DICKERSON 626 S CLARK ST CHICAGO IL 60605 DESIGN false 8365 GRENZEBACH GLIER ASSOC I 55 W WACKER DR CHICAGO IL 60601 CONSULTING false 7429 168294 AK AZ CO MI WA REAL EST. CNTR 268600 246725 21875 24133 7319 MUSIC FUNDR. 211190 135999 75191 54785 15750 8 284927 197034 87893 10000 500 41236 41465 250 32653 764717 579758 184959 10000 500 41236 120383 250 55722 228091 -43132 1 E Jackson Blvd Chicago IL 60604 SCHEDULE G, PART I, LINE 2B, COLUMN V During the fiscal year the University paid a number of organizations who provided professional fundraising services such as material preparation and 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 activities, which has raised over $40.6 million in cash, non-cash and pledges (excluding governmental grants) for the year ended June 30, 2014. 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. true American Heart Association 7272 Greenville Ave Dallas TX 75231 135613797 501(C)(3) 25000 General Support St Vincent DePaul Church 1010 W Webser Ave Chicago IL 60614 362183816 501(C)(3) 183291 GENERAL SUPPORT Chicago History Museum 1601 N Clark St Chicago IL 60614 362167004 501(C)(3) 11000 General Support Chicago Academy of Sciences 2430 N Cannon Dr Chicago IL 60614 360895575 501(C)(3) 11000 General Support Catholic Theological Union 5401 S Cornell Ave Chicago IL 60615 362647967 501(C)(3) 10000 GENERAL SUPPORT Marillac St Vincent Family Services PO Box 14699 Chicago IL 60614 364582035 501(C)(3) 9500 GENERAL SUPPORT University of Southern California University Park Los Angeles CA 90033 251843470 501(C)(3) 600000 FUND ENDOWMENT Congregation of the Mission - Western Province 13663 Rider Trail N Earth City MO 63045 436029948 501(C)(3) 546870 GENERAL SUPPORT City Club of Chicago 400 N Michigan Ave Chicago IL 60611 362017165 501(C)(3) 6000 GENERAL SUPPORT Near South Planning Board 2600 S Michigan Ave Chicago IL 60616 363083180 501(C)(3) 9500 GENERAL SUPPORT Driehaus Design Initiative 25 E Erie St Chicago IL 60611 271694951 501(C)(3) 12000 GENERAL SUPPORT Big Shoulders Fund 212 W Van Buren St Chicago IL 60607 363490557 501(C)(3) 10500 GENERAL SUPPORT Chicago International Film Festival 30 E Adams St Chicago IL 60603 362545170 501(C)(3) 17750 General Support Northwestern University 633 Clark St 401 Evanston IL 60208 362167817 501(C)(3) 7000 GENERAL SUPPORT The Greater North Michigan Avenue Assoc 625 N Michigan Ave Chicago IL 60611 362119989 501(C)(4) 18000 GENERAL SUPPORT Little Sisters of the Poor 2325 N Lakewood Ave Chicago IL 60614 362482272 501(C)(3) 34775 General Support University of Chicago 5801 S Ellis Ave Chicago IL 60637 362177139 501(C)(3) 33113 GRANT SUB-AWARD University of Illinois 506 S Write St Urbana IL 61801 376000511 501(C)(3) 72071 GRANT SUB-AWARD Cornell University 341 Pine Tree Rd Ithaca NY 14850 150532082 501(C)(3) 44409 GRANT SUB-AWARD Northwestern University 633 Clark St Evanston IL 60208 362167817 501(C)(3) 63998 GRANT SUB-AWARD John Marshall Law School 315 S Plymouth Ct Chicago IL 60604 362371220 501(C)(3) 17980 GRANT SUB-AWARD Loyola University Chicago 820 N Michigan Ave Chicago IL 60611 361408475 501(C)(3) 54312 GRANT SUB-AWARD Community Colleges of Chicago 226 W Jackson Blvd Chicago IL 60606 362606236 501(C)(3) 26334 GRANT SUB-AWARD Southern Illinois University 6 Harpin Dr Edwardsville IL 62026 370986220 501(C)(3) 30000 GRANT SUB-AWARD Massachusetts Institute of Technology 77 Massachusetts Ave Cambridge MA 02139 042103594 501(C)(3) 9314 GRANT SUB-AWARD Kent State University 134 Cartwright Hall Kent OH 44242 316402079 501(C)(3) 80532 GRANT SUB-AWARD College of William and Mary PO Box 399 Williamsburg VA 23187 546001718 501(C)(3) 50175 GRANT SUB-AWARD Quest Management LLC 1033 W Van Buren St Chicago IL 60607 452578775 36300 GRANT SUB-AWARD Ann & Robert H Lurie Children's Hospital 225 E Chicago Ave Chicago IL 60611 362170833 501(C)(3) 16841 GRANT SUB-AWARD Biological Sciences Curriculum Study 5415 Mark dabling BLVDCO SpringsC Colorado Springs CO 80918 840622557 501(C)(3) 23600 GRANT SUB-AWARD United Graphics 2916 Marshall Ave Mattoon IL 61938 370816254 7749 GRANT SUB-AWARD 29 3 Scholarships for Students 15200 170135682 N/A N/A Tuition Waivers for DePaul Employees & Dependents 856 11210765 N/A N/A Procedure for Monitoring Use of Grant Funds Inside U.S. Schedule I, Part I, Line 2 Contributions made by the University 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 false false false false false false false true true true Rev Dennis H Holtschneider CM President and Trustee 513368 0 182500 0 96408 0 20400 0 50012 0 862688 0 0 0 Rev John T Richardson CM Chancellor 158463 0 0 0 0 0 0 0 43130 0 201593 0 0 0 Rev Edward R Udovic CM Secretary 216786 0 65635 0 5200 0 0 0 62814 0 350435 0 0 0 Donald Pope-Davis Provost 411235 0 70000 0 16048 0 14558 0 4710 0 516551 0 0 0 Patricia O' Donoghue Interim Provost 323639 0 0 0 2775 0 20400 0 13720 0 360534 0 0 0 Robert L Kozoman Executive Vice President 406768 0 0 0 1980 0 20400 0 18268 0 447416 0 0 0 Bonnie A Frankel Vice President for Finance 324293 0 0 0 1290 0 20400 0 11405 0 357388 0 0 0 David H Kalsbeek Senior Vice President 446991 0 0 0 8580 0 20400 0 62391 0 538362 0 0 0 Mary C Finger Senior Vice President 334096 0 0 0 1290 0 20400 0 13772 0 369558 0 0 0 Jay Braatz Sr. Exec. For Pres. Ops. 243639 0 0 0 1980 0 19222 0 13592 0 278433 0 0 0 Robert Janis Vice Pres. - Facility Ops. 331930 0 0 0 1290 0 20400 0 55738 0 409358 0 0 0 Cindy Summers Int Vice Pres. - Studt. Affrs 189534 0 0 0 912 0 9996 0 19256 0 219698 0 0 0 Jose D Padilla Vice Pres. & General Counsel 351442 0 0 0 11017 0 20400 0 63320 0 446179 0 0 0 Elizabeth F Ortiz Vice Pres. - Inst. Diversity 179360 0 0 0 1306 0 14606 0 16922 0 212194 0 0 0 Jeffery Bethke Treasurer 237179 0 0 0 450 0 19375 0 23157 0 280161 0 0 0 Mark Hawkins Controller until October 2013 160390 0 0 0 9195 0 12839 0 9484 0 191908 0 0 0 Sherri Sidler Interim Controller 147351 0 0 0 218 0 11457 0 17866 0 176892 0 0 0 Stephanie Smith Vice Pres. - Human Resources 269189 0 0 0 1650 0 1692 0 1802 0 274333 0 0 0 Robert McCormick Vice Pres. - Info. Services 245982 0 0 0 350 0 20079 0 23157 0 289568 0 0 0 Cynthia Lawson Vice Pres. - Public Relations 222926 0 0 0 1980 0 18122 0 13864 0 256892 0 0 0 Ray Whittington Dean, Dreihaus College of Bus. 390858 0 0 0 3048 0 20400 0 55035 0 469341 0 0 0 Charles Suchar Dean, College of LA&S 330801 0 0 0 2286 0 20400 0 18172 0 371659 0 0 0 Gregory Mark Dean, Colleg of Law 364794 0 0 0 6568 0 20400 0 18753 0 410515 0 0 0 Oliver Purnell Men's Head Basketball Coach 2301741 0 0 0 1980 0 20400 0 4599 0 2328720 0 0 0 Doug Bruno Women's Head Basketball Coach 428880 0 17500 0 2130 0 20400 0 52829 0 521739 0 0 0 Jean Lenti-Ponsetto Athletics Director 295866 0 74866 0 1290 0 20400 0 18268 0 410690 0 0 0 James Shilling Professor 378719 0 0 0 1290 0 20400 0 6668 0 407077 0 0 0 Helmut P Epp Provost 244104 0 0 0 2472 0 20000 0 13448 0 280024 0 0 0 Kathy Stieber Interim Vice Pres. - HR 163022 0 0 0 236 0 13172 0 10980 0 187410 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 and 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 and necessary to carry on their duties. The value of housing, which is provided, but not as a condition of employment or necessary to carry on their duties, is taxable to the individual and reported in Schedule J, Part II as other reportable compensation in 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 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 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. 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. Initial contract exception Schedule J, Part I, Line 8 Donald Pope-Davis was named Provost during the fiscal year. Mr. Pope-Davis' compensation, pursuant to his 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. Mr. Pope-Davis was not an employee of the University or otherwise considered a disqualified person prior to his appointment to the Provost position. 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 45189FCW2 2004-07-08 49755328 See Part VI true false false C Illinois Finance Authority 861091967 45200BLN6 2005-03-16 46579779 See Part VI false false false D Illinois Finance Authority 861091967 45200FKT5 2008-06-25 48126833 See Part VI false false false A 23335000 0 62202058 0 0 0 0 0 0 0 62202058 0 2004 false true true true B 12930000 34920000 49823617 0 0 0 602786 0 0 0 49220831 0 2004 true false true true C 22300000 0 47761320 0 0 0 0 252294 0 0 47509026 0 2005 true true true true D 7795000 0 48303875 0 0 0 0 0 0 0 48303875 0 2008 true false true true A 0 B 0 C 0 D false false 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 . Schedule K, Part I, Column E, Line C 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 has been revised from that reported on the university's 2008 Schedule K to reflect the corrected amount, of $46,579,779, as shown on the 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 THE SERIES 2004C BONDS WERE ISSUED TO PROVIDE FUNDS TO FINANCE THE COSTS OF ACQUISITION OF CERTAIN NEW EDUCATIONAL FACILITIES OF THE UNIVERSITY,FINANCE THE COSTS OF THE ACQUISITION OF TITLE TO CERTAIN EXISTING EDUCATIONAL FACILITIES AND THE LEASEHOLD INTEREST IN THE LAND ON WHICH THEY ARE LOCATED FOR A PRICE SUFFICIENT TO CURRENTLY REFUND THE 1999D-G BONDS, WHICH HAD AN ORIGINAL ISSUE DATE OF AUGUST 4, 1999, PREVIOUSLY ISSUED TO FINANCE THE ACQUISITION, CONSTRUCTION AND QUIPPING OF SUCH FACILITIES AND SUCH LEASEHOLD INTEREST, AND PAY CERTAIN COSTS OF ISSUANCE. IN APRIL 2013, TAX-EXEMPT BONDS WERE ISSUED AND THE PROCEEDS DEPOSITED INTO A REFUNDING ESCROW SUFFICIENT TO DEFEASE THE SERIES 2004C BONDS ON OCTOBER 2014. Description of Purpose SCHEDULE K, PART I, COLUMN F, LINE C 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 D 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 Series 1998C-D Bonds, which had an original issue date of October 21, 1998, and 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, CONTINUATION SHEET PART I, COLUMN F, LINE A 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. Description of Purpose Schedule K, Continuation Sheet Part I, Column F, Line B The Series 2011B bonds were issued to provide funds to currently refund the University's Series 2005B and 2005C bonds, which both had original issue dates of March 16, 2005. The Series 2005B and 2005C bonds were used to refund a portion of the University's Series 1992 bonds, issued on February 11, 1992, and advance refund a portion of the outstanding Series 1997 bonds, issued on January 29, 1997, which were not refunded by the Series 2005A bonds. Description of Purpose SCHEDULE K, CONTINUATION SHEET PART I, COLUMN F, LINE C The Series 2013 bonds were issued to provide funds to fund a refunding escrow to defease the Series 2004C Bonds. The amounts shown on line 6 relate to the refunding proceeds of the respective bond issue. 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, C and Continuation Sheet Column B 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 D, and Continuation Sheet Column A, and C. The private business use percentages shown relates to the portion of the original issue still outstanding as of June 30, 2013 and subject to private business use reporting. Rebate Computation Date Schedule K, Part IV, Column A, Line 2C Rebate computation performed 2/2/2009 and 1/17/2014. Rebate Computation Date Schedule K, Part IV, Column B, Line 2C Rebate computation performed 2/2/2009. Since the bonds were defeased in 2013, no rebate computation was performed in 2014. Rebate Computation Date Schedule K, Part IV, Column C, Line 2C Rebate computation performed 3/10/2010. Rebate Computation Date Schedule K, Part IV, Column D, Line 2C Rebate computation performed 3/01/2013. Rebate Computation Date Schedule K, Part IV, Continuation Sheet Column A, Line 2C Rebate computation not due until 2/02/2016. Rebate Computation Date Schedule K, Part IV, Continuation Sheet Column B, Line 2C Rebate computation not due until 2/02/2016. Rebate Computation Date Schedule K, Part IV, Continuation Sheet Column B, Line 2C Rebate computation not due until 5/15/2018. A Illinois Finance Authority 861091967 45200F7f0 2011-02-02 112392802 See Part VI false false false B Illinois Finance Authority 861091967 45200F7F9 2011-02-02 50881535 See Part VI false false false C Illinois Finance Authority 861091967 45203HRB0 2013-05-15 40016227 See Part VI false false false A 0 0 112422793 0 0 0 0 0 0 112422793 0 0 2012 false false true true B 4625000 0 50892788 0 0 0 0 0 0 0 50892788 0 2011 true false true true C 2435000 0 40054852 0 0 35848889 0 0 0 0 4205963 0 2014 false true true true A false true false false 0 false false false true B 0 C false true true true false 0.00400 0.00400 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 C false true false false false false 0 false 0 false true A true B true C true Suzanna Epp Org. Officer's Family mem 296427 Employment false Bryan Kozoman Org. Officer's Family mem 48224 Employment false Blue Cross Blue Shield Employs org. trustee 1391803 Administration fees false Commonwealth Edison Employs org. trustee 669265 Purchase of utility 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, 2014, no interested person had an outstanding loan. 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 unrelated 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. Mr. Gerald A. Beeson, a University trustee and chair of the Board's Investment Subcommittee, is the Chief Operating Officer of Citadel LLC. Citadel is the manager of funds in which Grosvenor Capital Management, which serves as an investment manager of University funds, is an investor. Mr. Beeson recused himself from the vote to appoint Grosvenor Capital Management as an investment manager of University funds. No amounts were paid to or received from Citadel by the University during fiscal 2013/14. Description of Business Transactions Involving Interested Persons Schedule L, Part IV Ms. Susanna Epp is a faculty member of the University and the spouse of Dr. Helmut Epp, a former officer of the University. In addition to her regular earnings, Ms. Epp participating in the Universitys early retirement program for faculty and received a one-time lump sum payment during the fiscal year, the amount of which was determined by a pre-established formula based on Ms. Epp's years of service to the University. Dr. Epp has no direct involvement in the determination of Mrs. Epps University compensation. 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. 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. Fr. Holtschneider, a current officer of the university, has relatives that were employed by the University during the 2013/14 fiscal year. However, the compensation amount 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. Mr. John Brennan, a University Trustee, has a relative that was employed by the University during the 2013/14 fiscal year. However, the compensation amount paid to Mr. Brennans relative fell below the Form 990 Schedule L reporting threshold. Mr. Brennan has no direct involvement in the determination of his relatives University compensation. Rev. James Maher, C.M., a University trustee, received a nominal honorarium for teaching a class for the Universitys Vincentian Mission Institute during the fiscal year. However, the compensation amount paid to Fr. Maher fell below the Form 990 Schedule L reporting threshold. This amount has, however, been reported in Form 990, Part VII, Section A. X 18 194491 See Part II X 7210 See Part II X 182470 See Part II X 72 1323419 See Part II X 1 1371 See Part II X 8 205150 See Part II X Entertainment 3 630 See Part II X Equipment 9 64933 See Part II X Media 2 200 See Part II X Misc. 1 1250 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, 18, 25, 26, 27, and 28 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. Schedule 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. 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, including 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 32,869 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. At no time during fiscal 2013/14 did the Executive Committee exercise the authority of the Board. 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 Vice President for Finance. 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 2013/14 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 2013/14 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 2013/14 fiscal year, source data represented 2011 pay data as reported in Form 990 and market survey data from 2012. 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, 2014. 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 2013/14 fiscal year. Position Date President 5/30/2013 Provost 5/30/2013 Executive Vice President 5/30/2013 Vice President for Finance 5/30/2013 Vice President for Facilities Operations 5/30/2013 Senior Vice President for Advancement 5/30/2013 Vice President and General Counsel 5/30/2013 Vice President for Human Resources 5/30/2013 Controller 5/30/2013 Treasurer 5/30/2013 Senior VP for Enrollment Mgmt and Marketing 5/30/2013 Vice President for PR and Communications 5/30/2013 Vice President for Information Systems 5/30/2013 Form 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, 2010 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, are posted on the University's Office of the Secretary website for review by the general public. In addition, paper copies of the 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. Officer Compensation Form 990, Part VII, SECTION A Rev. James Maher, C.M., A Trustee of the University, received a nominal honorarium for speaking at a University event during the fiscal year. 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 Loss on disposal of fixed assets (171,348) 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 (20) 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 (20) p 37749 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.