2015-03-13T15:58:44-05:00 2014-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2013-07-01 362167804 NATIONAL LOUIS UNIVERSITY % MARTY MICKEY VP OF FINANCE NATI 8479475580 1000 CAPITOL DRIVE Suite WHEELING IL 60090 Marty Mickey VP of Finance 8479475580 2015-05-15 true Joyce A Dulworth P00151125 8479475580 2013 2016-03-07 17:11:31Z NIVINE MEGAHED PRESIDENT 122 S MICHIGAN AVE CHICAGO IL 60603 89530819 false X www.nl.edu X 1912 IL PROVIDING ACCESS TO QUALITY HIGHER EDUCATION THAT NURTURES OPPORTUNITY FOR STUDENTS THROUGH INNOVATIVE TEACHING, SCHOLARSHIP, COMMUNITY ENGAGEMENT & SERVICE EXCELLENCE. 14 14 1327 16 0 0 11454540 10446393 63790000 62683601 857723 1490866 34649 34505 76136912 74655365 4953531 4714289 0 0 38924047 40496029 0 0 1426094 30350911 28801060 74228489 74011378 1908423 643987 99658672 102264077 47200445 46750567 52458227 55513510 X NATIONAL LOUIS UNIVERSITY PROVIDES ACCESS TO QUALITY HIGHER EDUCATION THAT NURTURES OPPORTUNITY FOR STUDENTS THROUGH INNOVATIVE TEACHING, SCHOLARSHIP, COMMUNITY ENGAGEMENT, AND SERVICE EXCELLENCE. false false 56061622 4714289 62720868 INSTRUCTION - THE UNIVERSITY SERVED THE FOLLOWING NUMBER OF STUDENTS IN ITS VARIOUS PROGRAMS OF INSTRUCTION: NATIONAL COLLEGE OF EDUCATION: 3,188 COLLEGE OF ARTS AND SCIENCES: 1,705 COLLEGE OF MANAGEMENT AND BUSINESS: 987 NO COLLEGE DESIGNATED: 1,707 TOTAL: 7,587 9157656 PUBLIC SERVICE - THE UNIVERSITY PROVIDES A NUMBER OF EDUCATIONAL AND CULTURAL PROGRAMS FOR THE GENERAL COMMUNITY. 65219278 true true false true false false false false false true true false false false true false true false true true true false true false true false false false true true false false false false false false false false false false false false false true false false false true 143 0 true 1327 true false false false false false true true false false false false X 14 14 false false false false false false false true true false false true true true true true true true true false IL X MARTY MICKEY VP OF FINANCE 8479475580 1000 CAPITOL DRIVE WHEELING IL 60090 SCOTT C SMITH TRUSTEE, CHAIRMAN OF BOARD 1.0 X MARGARET L MORELAND TRUSTEE, VICE CHAIR OF BOARD 1.0 X SHEILA T ROMANO TRUSTEE, SECRETARY OF BOARD 1.0 X R TIGHE MAGNUSON TRUSTEE, TREASURER OF BOARD 1.0 X BRENDAN CARROLL TRUSTEE 1.0 X THOMAS J FORMOLO TRUSTEE 1.0 X DAVID A HELFAND TRUSTEE (UNTIL 6/14) 1.0 X 0 0 0 RHONDA L HOPPS TRUSTEE (UNTIL 6/14) 1.0 X 0 0 0 ROSE H JOHNSON TRUSTEE 1.0 X JEFFREY R KULWIN TRUSTEE 1.0 X JOSEPH M KUNZE TRUSTEE 1.0 X ROXANE MCLEAN TRUSTEE 1.0 X KATHLEEN P NIXON TRUSTEE 1.0 X RAYMOND J ROMAN TRUSTEE 1.0 X IAN G ROSS TRUSTEE 1.0 X MARIO M TRICOCI TRUSTEE 1.0 X NIVINE MEGAHED PRESIDENT 50.0 X 474416 0 37605 CHRISTINE QUINN PROVOST 50.0 X 221491 0 28329 THOMAS BERGMANN VP HUMAN RESOURCES 50.0 X 160063 0 34142 MARTY MICKEY VP OF FINANCE 50.0 X 153784 0 43742 BOBBI BIRINGER VP OF ENROLLMENT 50.0 X 178869 0 18771 TOM EHRHARDT VP OF MARKETING 50.0 X 177748 0 34227 CHRISTOPHER CASSIRER DEAN OF CMB AND CAS 50.0 X 162877 0 9730 JOHN BERGHOLZ VP OF ADVANCEMENT 50.0 X 162315 0 44700 ALISON HILSABECK DEAN OF NCE 50.0 X 143344 0 16650 KATHLEEN WALSH INTERIM PROVOST (UNTIL 1/11) X 110331 0 17415 GEORGE LITMAN VP STRATEGIC (UNTIL 8/11) X 109466 0 25940 2054704 0 311251 24 true true false ELLUCIAN COMPANY 4 COUNTRY VIEW RD MALVERN PA 19355 IT SERVICES 3147039 ACADEMY FOR URBAN SCHOOL LEADERSHIP 3400 N AUSTIN CHICAGO IL 60634 TEACHING SERVICES 2447968 SYNERGY CREATIVE INC 1304 W WASHINGTON BLVD CHICAGO IL 60607 ADVERTISING 1104637 RICOH OFFICE SOLUTIONS PO BOX 905923 CHARLOTTE NC 28290 COPY/MAIL SERVICES 483073 D2L LTD 715 ST PAUL STREET BALTIMORE MD 21202 ONLINE COURSES 165442 7 71280 8503575 1871538 10446393 TUITION AND FEES 611710 60877388 60877388 SALES AND SERVICES OF EDUCATIONAL ACTIVITIES 611710 1470213 1470213 AUXILIARY ENTERPRISES 721000 336000 336000 62683601 847550 847550 0 0 92147 120967 -28820 0 -28820 -28820 15352121 14708805 643316 643316 643316 42920 71280 45682 -2762 -2762 0 0 OTHER 900099 66087 66087 66087 74655365 62720868 1488104 0 4714289 4714289 0 0 1050894 921528 104301 25065 0 31290942 27443815 3099791 747336 1171098 1026935 116232 27931 4628967 4057994 460345 110628 2354128 2064331 233648 56149 0 116319 116319 85720 85720 70000 70000 0 0 6146258 5415687 614691 115880 2606617 2560520 33142 12955 217793 133609 77771 6413 2440416 2139997 242212 58207 0 8161864 7786350 320621 54893 872193 792223 48534 31436 0 778278 631950 114335 31993 638898 559535 63986 15377 0 2432651 2130470 243632 58549 406711 356644 40366 9701 OTHER 3827342 2483401 1280360 63581 74011378 65219278 7366006 1426094 0 0 10542755 11203182 346000 201000 13323741 13783159 0 0 0 0 1364877 1417365 0 0 1499207 1548135 68462135 27154531 42404662 41307604 26000029 28922454 4177401 3881178 0 0 0 0 0 0 99658672 102264077 10854817 10375985 0 0 9240178 10469132 25900000 24700000 0 0 0 0 0 0 0 0 1205450 1205450 47200445 46750567 X 37670250 40166568 5179870 5727750 9608107 9619192 52458227 55513510 99658672 102264077 X 643987 2435103 -23807 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 70000 false false 70000 false false Part II-B LINE 1-G DURING 2013-2014, THE UNIVERSITY UTILIZED THE SERVICES OF CONLON & DUNN, A PUBLIC STRATEGIES FIRM, TO ASSIST IN ARRANGING MEETINGS WITH VARIOUS LEGISLATORS IN THE STATE OF ILLINOIS FOR THE PURPOSE OF INFORMING SUCH LEGISLATORS ABOUT PROPOSED EDUCATION LEGISLATION IN THE AREA OF THE ALTERNATIVE TEACHER CERTIFICATION PROGRAM. CANDIDATES IN AN ALTERNATIVE CERTIFICATION PROGRAM CAN EARN TEACHING LICENSES WHILE WORKING AS A FULL-TIME PAID TEACHER WHILE ALSO TAKING CLASSES. IN CONNECTION WITH THIS WORK THE UNIVERSITY INCURRED $60,000 IN EXPENSES PAID TO CONLON & DUNN AND THE EQUIVALENT OF APPROXIMATELY $10,000 OF INTERNAL STAFF TIME AND EXPENSES. 29844250 11085 3773462 1326475 32302322 28217727 115520 2216974 705971 29844250 29343413 193066 -666509 652243 28217727 25105280 229807 4453993 445667 29343413 22925401 336778 2213258 370157 25105280 0.60950 0.29780 0.09270 false false 1504611 1504611 2700000 40922947 10900282 32722665 8102043 5075086 3026957 9612145 8000605 1611540 5620389 3178558 2441831 41307604 0 ADVANCE FROM GOVERNMENT - PERKINS 1205450 1205450 72542828 2435103 166649 2601752 69941076 4714289 4714289 74655365 69463738 166649 166649 69297089 4714289 4714289 74011378 SCHEDULE D PART V THE UNIVERSITY'S ENDOWMENT ASSETS INCLUDE ASSETS THAT ARE CHARACTERIZED AS PERMANENTLY RESTRICTED AND QUASI-ENDOWMENT. SPENDING OF INCOME FROM THE PERMANENTLY RESTRICTED ENDOWMENT IS RESTRICTED TO THOSE DESIGNATIONS AS PROVIDED BY THE DONOR OF THE PERMANENTLY RESTRICTED FUND. SPENDING OF INCOME FROM THE QUASI-ENDOWMENT IS DESIGNATED BY THE UNIVERSITY'S BOARD OF TRUSTEES AND HELPS TO FUND THE OPERATIONS OF THE UNIVERSITY. PART XI, LINE 2D EXPENSES OF $120,967 RELATED TO THE UNIVERSITY'S RENTAL INCOME ACTIVITIES AND $45,682 RELATED TO THE UNIVERSITY'S FUNDRAISING ACTIVITIES WERE INCLUDED IN THE EXPENSE SECTION OF THE UNIVERSITY'S STATEMENT OF ACTIVITIES. PART XI, LINE 4B STUDENT FINANCIAL AID OF $4,714,289 WAS INCLUDED IN THE INCOME SECTION OF THE UNIVERSITY'S STATEMENT OF ACTIVITIES. PART XII, LINE 2D EXPENSES OF $120,967 RELATED TO THE UNIVERSITY'S RENTAL INCOME ACTIVITIES AND $45,682 RELATED TO THE UNIVERSITY'S FUNDRAISING ACTIVITIES WERE INCLUDED IN THE EXPENSE SECTION OF THE UNIVERSITY'S FINANCIAL STATEMENTS. PART XII, LINE 4B STUDENT FINANCIAL AID IN THE AMOUNT OF $4,714,289 WAS INCLUDED IN THE INCOME SECTION OF THE UNIVERSITY'S STATEMENT OF ACTIVITIES. SCHEDULE D MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. PART V, LINE 1G OF THE $32,302,322 ENDING ENDOWMENT FUND BALANCE AT JUNE 30, 2014, $19,690,707 OF THIS AMOUNT IS UNRESTRICTED QUASI-ENDOWMENT. PART VI LINE 1B THE UNIVERSITY OWNS A BUILDING FOR WHICH IT HAS ENTERED INTO A SALES AGREEMENT TO SELL THE PROPERTY, SUBJECT TO THE BUYER OBTAINING THE APPROPRIATE ZONING APPEALS. true true true true true true true false false false false false false false false true false true SCHEDULE E PART I, LINE 3 THE UNIVERSITY CUSTOMARILY DRAWS THE MAJORITY OF ITS STUDENTS FROM THE LOCAL COMMUNITIES IT SERVES AND IT FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS WHICH IS INCLUDED IN THE UNIVERSITY'S CATALOGS AND ADMISSION AND APPLICATION INFORMATION. FURTHER, THE UNIVERSITY'S PROMOTIONAL ACTIVITIES AND RECRUITING EFFORTS ARE REASONABLY DESIGNED TO INFORM STUDENTS OF ALL RACIAL SEGMENTS OF THE PROGRAMS IT HAS AVAILABLE. PART I, LINE 6A THE UNIVERSITY PARTICIPATES IN STUDENT AID PROGRAMS PROVIDED BY THE FEDERAL GOVERNMENT. Europe (Including Iceland and Greenland) 1 1 Program Services INSTRUCTION 23000 1 1 1 1 23000 23000 false false false false false false SCHEDULE F PART I, LINE 3 NATIONAL-LOUIS UNIVERSITY (NLU) HAS AN AGREEMENT WITH AN EDUCATIONAL INSTITUTION IN NOWY SACZ, POLAND, WYZSZA SZKOLA BIZNESU - NATIONAL-LOUIS UNIVERSITY (WSB-NLU), WHEREBY NLU PROVIDES WSB-NLU WITH CURRICULUM FOR CERTAIN OF ITS CLASSES WHICH IT UTILIZES IN ITS TEACHINGS AND EDUCATIONAL INSTRUCTION. CERTAIN WSB-NLU STUDENTS MAY BE AWARDED DUAL DEGREES FROM NLU AND WSB-NLU UPON GRADUATION, DEPENDING ON THE EDUCATIONAL TRACK THAT THEY UTILIZE. NLU ACHIEVES OVERSIGHT OF THE USE OF ITS CURRICULUM AT WSB-NLU BY EMPLOYING AN NLU EMERITUS FACULTY MEMBER AS ON-SITE LIAISON AT WSB-NLU; THROUGH PHONE CONFERENCES HELD AT LEAST ONCE PER MONTH BETWEEN THE PROREKTOR (PROVOST) OF WSB-NLU AND THE PROVOST OR PROVOST'S DESIGNEE AT NLU; AND THROUGH IN-PERSON VISITS TO WSB-NLU AT LEAST ONCE PER YEAR BY NLU'S PROVOST, PRESIDENT OR DESIGNEE. IDC PHONATHON false REACH GALA 114200 71280 42920 19006 400 26276 0 114200 71280 42920 19006 400 26276 45682 -2762 true STUDENT FINANCIAL AID 1404 4714289 SCHEDULE I PART I, LINE 2 Each fiscal year the amount of University funded scholarships and discounts for the year is determined in conjunction with the University's budget-setting process. Actual financial aid awards are based on different criteria and are tracked within the approved budget. The administration of financial aid is handled by the student finance office and such aid awarded is credited directly to the student's account. Each student applies for financial aid by filling out the Free Application for Federal Student Aid (FAFSA). The award is based on information provided in this application. Students can also apply for grants and scholarship based on eligibility. X true true X X X X X X false true false false false false false false false NIVINE MEGAHED PRESIDENT 344539 0 100000 0 29877 0 21514 0 16091 0 512021 0 0 0 CHRISTINE QUINN PROVOST 213733 0 7500 0 258 0 17498 0 10831 0 249820 0 0 0 THOMAS BERGMANN VP HUMAN RESOURCES 152473 0 7500 0 90 0 11454 0 22688 0 194205 0 0 0 MARTY MICKEY VP OF FINANCE 149146 0 4500 0 138 0 10962 0 32780 0 197526 0 0 0 BOBBI BIRINGER VP OF ENROLLMENT 169539 0 0 0 9330 0 9041 0 9730 0 197640 0 0 0 TOM EHRHARDT VP OF MARKETING 167090 0 7500 0 3158 0 11273 0 22954 0 211975 0 0 0 CHRISTOPHER CASSIRER DEAN OF CMB AND CAS 157787 0 5000 0 90 0 0 0 9730 0 172607 0 0 0 JOHN BERGHOLZ VP OF ADVANCEMENT 159057 0 3000 0 258 0 12578 0 32122 0 207015 0 0 0 ALISON HILSABECK DEAN OF NCE 135948 0 7000 0 396 0 9613 0 7037 0 159994 0 0 0 KATHLEEN WALSH INTERIM PROVOST (UNTIL 1/11) 110073 0 0 0 258 0 6808 0 10607 0 127746 0 0 0 GEORGE LITMAN VP STRATEGIC (UNTIL 8/11) 109466 0 0 0 0 0 5400 0 20540 0 135406 0 0 0 SCHEDULE J PART I, LINE 1A THE UNIVERSITY HAS A MEMBERSHIP IN A LOCAL SOCIAL CLUB THAT IS IN THE PRESIDENT'S NAME WHICH IS FOR THE PURPOSE OF HELPING PROMOTE AND CONDUCT BUSINESS ON BEHALF OF THE UNIVERSITY. THE SOCIAL CLUB MEMBERSHIP IS USED 100 PERCENT FOR BUSINESS AND THE PRESIDENT USES THE ACCOUNTABLE PLAN RULES FOR DOCUMENTING THE BUSINESS USE. PART I, LINE 4B THE UNIVERSITY HAS A 457(B) PLAN IN WHICH THE UNIVERSITY'S PRESIDENT(DR. NIVINE MEGAHED) PARTICIPATES. IN FISCAL YEAR 2014, DR. MEGAHED CONTRIBUTED $17,500 TO THIS PLAN. PART II, LINE 1, COLUMN I & II, COMPENSATION AND BONUS Provided that Dr. Megahed is working as President on the last pay period of the current contract year ending June 30, the University shall provide Dr. Megahed a bonus payment conditioned upon her achievement of mutually agreed objectives. The University will pay such amount, if any, at such times and under such other terms and conditions as the Board of Trustees of the University shall determine in its sole discretion. PART I, LINE 4B THE UNIVERSITY HAS A 457(f) DEFERRED COMPENSATION PLAN IN WHICH THE UNIVERSITY PRESIDENT PARTICIPATES. IN CALENDAR YEAR 2013, THE UNIVERSITY CONTRIBUTED $60,000 TO THIS PLAN. THIS AMOUNT WILL VEST ON JUNE 30, 2016 AS LONG AS THE PRESIDENT IS STILL EMPLOYED BY THE UNIVERSITY ON THAT DATE. FORM 990, PART VI LINE 11B The preparation and review process followed by the University with respect to the Form 990 is as follows: The 990 is prepared by the University's accounting department and reviewed for accuracy and completeness by the University's Vice President of Finance and an independent CPA firm. A copy is then provided to the Board of Trustees for review and comment prior to filing. LINE 12C The university has a written conflict of interest policy under which the University's Trustees, officers and key employees are required to disclose to the President's Office any conflicts of interest that they may have with the University. If a conflict of interest was disclosed, the person with the conflict would recuse themselves from any discussion regarding the pertinent item. LINE 15 A & B The University's Board of Trustees has an executive committee who has the responsibility and authority to review and approve all current and future compensation matters for the University's President, Vice President and Deans. Compensation matters include, but are not limited to base pay, bonus or incentive pay, deferred compensation, fringe benefits, employment agreements and severance pay. The committee follows the rebuttable presumption of reasonableness test and approves the compensation provided to each of the University's President, Vice Presidents and Deans based on a review of performance and comparable data. LINE 19 National Louis University makes its governing documents, conflict of interest and audited financial statements available upon request. FORM 990, PART XI LINE 9 Interest Swap Reevaluation $-23,807 IN 2014, THE UNIVERSITY RECOGNIZED A CHARGE OF $23,807 IN CONNECTION WITH A REEVALUATION OF ITS INTEREST RATE SWAP. CHARITABLE REMAINDER TRUST (1) CRT IL NLU TRUST false false false false false false false false false false false false false false false false false false false false