2015-05-14T10:07:31-05:00 2014-06-30 410746749 CLIFTONLARSONALLEN LLP 370 INTERLOCKEN BLVD SUITE 500 BROOMFIELD CO 80021 990 2013-07-01 840404231 COLORADO SEMINARY COLO 3038712404 2199 S UNIVERSITY BLVD DENVER CO 80208 CRAIG WOODY VICE CHANCELLOR 3038712404 2015-05-12 1 KAREN GRIES P00078514 3034668822 2013 2016-02-25 16:41:14Z UNIVERSITY OF DENVER CRAIG WOODY 2199 S UNIVERSITY BLVD DENVER CO 80208 1546317028 0 X HTTP://DU.EDU X 1864 CO A HIGHER EDUCATIONAL INSTITUTION, PROVIDING BOTH UNDERGRADUATE AND GRADUATE DEGREES. 26 25 8171 3400 6342344 0 55349703 60864647 469502871 492322758 14872294 17887944 3681091 2957318 543405959 574032667 121251508 129205827 0 0 232286737 239009023 392407 406104 14013743 131268753 122086867 485199405 490707821 58206554 83324846 1336405375 1463002918 243195596 247098304 1093209779 1215904614 X TO PROMOTE LEARNING BY ENGAGING WITH STUDENTS IN ADVANCING SCHOLARLY INQUIRY, CULTIVATING CRITICAL AND CREATIVE THOUGHT AND GENERATING KNOWLEDGE. OUR ACTIVE PARTNERSHIPS WITH LOCAL AND GLOBAL COMMUNITIES CONTRIBUTE TO A SUSTAINABLE COMMON GOOD. 0 0 153718384 0 410326608 INSTRUCTION 2013-2014 ACADEMIC YEAR: ENROLLMENT: UNDERGRADUATE 5,517, GRADUATE AND PROFESSIONAL 6,261, TOTAL FALL ENROLLMENT 11,778. DEGREES CONFERRED (2013-2014): BACCALAUREATE 1,257, MASTER'S 2,086, FIRST PROFESSIONAL 280, DOCTORAL 159. TOTAL DEGREES CONFERRED 3,782. UNDERGRADUATE STUDENTS CAN SELECT FROM MORE THAN 100 UNDERGRADUATE PROGRAMS, INCLUDING TRADITIONAL MAJORS AND DUAL DEGREE PROGRAMS THAT SPAN A VARIETY OF DISCIPLINES INCLUDING BUSINESS, EDUCATION, SOCIAL WORK, ART HISTORY, GEOGRAPHIC INFORMATION SCIENCE, INTERNATIONAL STUDIES, PUBLIC POLICY AND ENGINEERING. GRADUATE STUDENTS CAN SELECT FROM MORE THAN 120 GRADUATE DEGREE PROGRAMS THAT WILL CHALLENGE, INSPIRE, AND PREPARE THEM TO ACHIEVE THEIR HIGHEST ACADEMIC AND PROFESSIONAL GOALS. EACH UNIVERSITY OF DENVER GRADUATE PROGRAM COMBINES RIGOROUS STUDY WITH CRITICAL THINKING, COLLABORATION AND APPLIED LEARNING EXPERIENCES THAT WILL ENABLE STUDENTS TO EXPAND THEIR SKILLS, DEEPEN THEIR EXPERTISE AND APPLY THEIR KNOWLEDGE TO BENEFIT THEMSELVES AND THE WORLD. 129205827 129205827 0 STUDENT SCHOLARSHIP 2013-2014 ACADEMIC YEAR: THE UNIVERSITY OF DENVER STUDENT CAN APPLY FOR FINANCIAL AID TO ASSIST THEM AND THEIR FAMILY IN COVERING THE COST OF THEIR EDUCATION. SCHOLARSHIPS AND GRANTS ARE AVAILABLE TO STUDENTS FROM FEDERAL, STATE AND INSTITUTIONAL PROGRAMS. INSTITUTIONAL SCHOLARSHIP, WAIVERS AND CASH ASSISTANCE PROGRAMS FOR THE 2013-2014 ACADEMIC YEAR EQUALED $118,172,241 ENDOWED AND GIFT SUPPORT SCHOLARSHIP PROGRAMS FUNDED $9,770,893 AND THE FEDERAL AND STATE PROGRAMS FUNDED $1,262,692. UP TO 80% OF THE STUDENTS AT THE UNIVERSITY RECEIVE SOME FINANCIAL AID. 104207877 0 12883172 ACADEMIC SUPPORT AND STUDENT SERVICES 2013-2014 ACADEMIC YEAR: ACADEMIC SUPPORT INCLUDES THE ADMINISTRATIVE SUPPORT FOR 12 GRADUATE SCHOOLS AND PROFESSIONAL PROGRAMS AND EIGHT UNDERGRADUATE SCHOOLS AND COLLEGES. ACADEMIC SUPPORT ALSO INCLUDES THE UNIVERSITY'S LIBRARIES, MEDIA AND INFORMATION TECHNOLOGY SUPPORT AND OTHER SUPPORT FUNCTIONS FOR THE UNIVERSITY'S PRIMARY MISSIONS. STUDENT SERVICES CONSISTS OF THE ACTIVITIES OF THE ADMISSIONS, REGISTRAR AND FINANCIAL RESOURCES OFFICES AS WELL AS ACTIVITIES THAT CONTRIBUTE TO THE STUDENTS' DEVELOPMENT OUTSIDE THE FORMAL INSTRUCTION PROGRAM THAT INCLUDE INTERCOLLEGIATE ATHLETIC PROGRAMS AND SPORTS AND WELLNESS RECREATION PROGRAMS. INCLUDED IN THESE ACTIVITIES ARE CAMPUS LIFE, CAREER AND COUNSELING CENTERS, LEADERSHIP PROGRAMS AND OTHER CAMPUS ACTIVITIES THAT CONTRIBUTE TO THE STUDENTS' EMOTIONAL AND PHYSICAL WELL-BEING AND INTELLECTUAL, CULTURAL AND SOCIAL DEVELOPMENT. 32490457 0 43754605 AUXILIARY ACTIVITIES 2013-2014 ACADEMIC YEAR: THE AUXILIARY ENTERPRISES AT THE UNIVERSITY OF DENVER EXIST TO FURNISH GOODS OR SERVICES TO STUDENTS, FACULTY, STAFF, INSTITUTIONAL DEPARTMENTS AND THE PUBLIC. THE MOST PROMINENT OF THESE ENTERPRISES PROVIDE SUPPORT TO OUR STUDENTS WHICH INCLUDES; A UNIVERSITY HEALTH CENTER AND RESIDENCE AND FOOD FACILITIES. THE UNIVERSITY ALSO HAS A PERFORMING ARTS CENTER THAT HOSTS PERFORMANCES BY THE FACULTY AND STUDENTS OF THE UNIVERSITY AND THE REGION'S FINEST PERFORMING ARTS ORGANIZATIONS. A SMALL CONFERENCE AND EVENTS SERVICES DEPARTMENT ROUNDS OUT THE UNIVERSITY'S AUXILIARY ENTERPRISE ACTIVITIES. 20344293 0 25358373 RESEARCH AND PUBLIC SERVICE: THE UNIVERSITY OF DENVER FACULTY MEMBERS RECEIVED SUBSTANTIAL FUNDING FROM GOVERNMENTAL AND PRIVATE SOURCES TO SUPPORT THEIR SCHOLARSHIP. THE UNIVERSITY HAS LONG PROMOTED A TEACHER/SCHOLAR MODEL FOR ITS FACULTY, ENCOURAGING PROFESSORS TO EXCEL IN THE CLASSROOM AND IN RESEARCH. THE UNIVERISTY CONSISTANTLY CONTRIBUTES TO SERVING THE PUBLIC GOOD THROUGH FACULTY SCHOLARSHIP. 52834750 0 69112978 439966838 1 1 0 1 0 0 0 1 1 1 1 1 1 1 1 1 1 0 1 0 1 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 1 1 0 0 0 1 X 1108 0 1 8171 1 1 1 0 0 0 0 1 1 1 2 0 0 0 X 26 25 0 0 1 0 0 1 0 1 1 0 0 0 1 1 1 1 1 0 1 0 CO X MARGARET HENRY 3038713740 2199 S UNIVERSITY BLVD DENVER CO 80208 EDWARD T ANDERSON TRUSTEE 1.00 X 0 0 0 JOY S BURNS TRUSTEE 1.00 X 0 0 0 NAVIN DIMOND TRUSTEE 1.00 X 0 0 0 MARGOT GILBERT FRANK TRUSTEE 1.00 X 0 0 0 KEVIN C GALLAGHER TRUSTEE 1.00 X 0 0 0 FRANCISCO GARCIA TRUSTEE 1.00 X 0 0 0 PETER A GILBERTSON TRUSTEE 1.00 X 0 0 0 JAMES GRIESEMER TRUSTEE-PROFESSOR 41.00 X 211638 0 33007 PATRICK H HAMILL TRUSTEE 1.00 X 0 0 0 JANE M HAMILTON TRUSTEE-SECRETARY 1.00 X X 0 0 0 RICHARD R KELLEY TRUSTEE 1.00 X 0 0 0 PATRICIA A LIVINGSTON TRUSTEE 1.00 X 0 0 0 JOHN W LOW TRUSTEE-VICE CHAIRMAN 1.00 X X 0 0 0 JOHN A MILLER TRUSTEE 1.00 X 0 0 0 CARRIE MORGRIDGE TRUSTEE 1.00 X 0 0 0 TRYGVE E MYHREN TRUSTEE-CHAIRMAN 1.00 X X 0 0 0 RALPH J NAGEL TRUSTEE 1.00 X 0 0 0 ROBERT C NEWMAN TRUSTEE 1.00 X 0 0 0 DENISE M OLEARY TRUSTEE 1.00 X 0 0 0 SCOTT J REIMAN TRUSTEE 1.00 X 0 0 0 DOUGLAS G SCRIVNER TRUSTEE-CHAIRMAN ELECT 1.00 X X 0 0 0 CATHERINE C SHOPNECK TRUSTEE-VICE CHAIRMAN 1.00 X X 0 0 0 DONALD L STURM TRUSTEE-VICE CHAIRMAN 1.00 X X 0 0 0 OTTO TSCHUDI TRUSTEE 1.00 X 0 0 0 CLARA VILLAROSA TRUSTEE 1.00 X 0 0 0 FREDERICK T WALDECK TRUSTEE 1.00 X 0 0 0 ROBERT COOMBE CHANCELLOR 40.00 X 456332 0 54059 CRAIG WOODY TREASURER/VICE CHANCELLOR 40.00 X 293350 0 64087 MARGARET HENRY ASST TREASURER/CONTROLLER 40.00 X 158222 0 30132 ROSALYNN FEAGINS ASST SECRETARY 40.00 X 63194 0 16585 CLAIRE BROWNELL ASST SECRETARY 40.00 X 61816 0 23044 ANGELA DUGGAN ASST SECRETARY 40.00 X 47198 0 24836 GREGG KVISTAD PROVOST 40.00 X 291022 0 59155 SCOTT LUMPKIN VICE CHANCELLOR 40.00 X 241051 0 39928 MARGARET BRADLEY DOPPES VICE CHANCELLOR 40.00 X 298915 0 64159 THOMAS WILLOUGHBY VICE CHANCELLOR 40.00 X 230389 0 23855 PAUL CHAN UNIVERSITY COUNSEL 40.00 X 195038 0 32805 CHRISTINE RIORDAN DEAN 40.00 X 228509 0 18284 CHARLES PATTI INTERIM DEAN 40.00 X 297585 0 38165 MARTIN KATZ DEAN 40.00 X 301642 0 33385 JOZEF BEMELEN DIRECTOR OF FACILITIES 40.00 X 176927 0 26096 KEVIN CARROLL VICE CHANCELLOR 40.00 X 288364 0 25506 TIMMY BROOKS VICE CHANCELLOR 40.00 X 254346 0 34206 DAVID GREENBERG VICE CHANCELLOR 40.00 X 200550 0 28760 GEORGE GWOZDECKY HEAD COACH 40.00 X 427669 0 25821 JOSEPH SCOTT HEAD COACH 40.00 X 416263 0 39350 WILLIAM TIERNEY HEAD COACH 40.00 X 330984 0 31420 SHARON LASSAR PROFESSOR 40.00 X 278762 0 22900 CHRISTOPHER HILL DEAN 40.00 X 264715 0 32910 6014481 0 822455 345 0 1 0 HD COMMUNICATIONS 2140 S PLATTE RIVER DRIVE DENVER CO 80223 AUDIO VISUAL SERVICES 601529 ALSTON AND BIRD LLC PO BOX 933124 ATLANTA GA 31193 LEGAL 525044 ALAN AND BROOKS BUILDERS 920 WEST MISSISSIPPI AVENUE DENVER CO 80223 CONSTRUCTION SERVICES 434864 CUSTOM DIRECTOR LLC 16163 W 45TH DRIVE GOLDEN CO 80403 CUSTOM PRINTING 416160 BRUCE MASTAY 1154 W 124TH COURT WESTMINSTER CO 80234 PAINTING SERVICES 393941 21 1498703 59365944 4277344 60864647 TUITION AND FEES 611310 410326608 410326608 AUXILIARY ENTERPRISES 611310 43796132 37296253 6499879 RESEARCH GRANTS 611310 25358373 25358373 EDUCATIONAL ACTIVITIES 611310 12883172 12883172 STUDENT LOANS 611310 -41527 -41527 492322758 4104336 -157535 4261871 25312 25312 379954 379954 2181807 728647 1453160 1453160 1453160 955761246 28622689 942697055 27928584 13064191 694105 13758296 13758296 519757 1498703 930075 -410318 -410318 MISC SERVICE REV 611710 1636758 1636758 ACTUARIAL ADJUSTMENTS 900099 -102236 -102236 1534522 574032667 487459637 6342344 19366039 117828604 117828604 11377223 11377223 4966142 1162214 3522949 280979 189852703 164728233 17624224 7500246 10299501 9057735 834368 407398 21400052 18782158 1449396 1168498 12490625 10664712 1327874 498039 1007254 137202 583237 286815 276203 25000 251203 61016 61016 406104 406104 604409 604409 28761494 26360651 1900139 500704 1944686 1708290 178526 57870 16812656 13784926 1493380 1534350 5201516 3192954 1968271 40291 19090488 18216175 869696 4617 11756901 11024970 290247 441684 5734029 4415214 476233 842582 5674173 5397274 276899 13940409 13260117 680292 2264960 953234 1311726 BOOKS AND SUBSCRIPTIONS 6749824 6749824 FINANCIAL FEES 2206849 1140128 1023155 43566 490707821 439966838 36727240 14013743 37558801 58315812 13522606 16803849 30745153 55286188 22544048 18355370 3004976 3315488 1558875 1573913 727430975 162430342 617017979 565000633 408233346 527252772 170084630 186579270 18341113 17337566 13793848 13182057 1336405375 1463002918 56936571 66359816 26025805 27972384 130934313 124614947 1466168 1133643 1000000 0 26832739 27017514 243195596 247098304 X 655817731 687202490 179049711 238254369 258342337 290447755 1093209779 1215904614 1336405375 1463002918 X 83324846 37203109 2166880 X 0 1 X 1 1 1 X 32741492 35035326 45625508 55349703 60864647 229616676 32741492 35035326 45625508 55349703 60864647 229616676 31803660 197813016 5845931 9084940 11602395 10726195 6848944 44108405 4694436 4476732 2231668 2642114 2054279 16099229 289824310 2266608396 0.68250 X SCHEDULE A, PART II, SECTION B, LINE 10 MISCELLANEOUS REVENUE CONSISTS OF GROSS INCOME FROM FUNDRAISING EVENTS NOT INCLUDING CONTRIBUTIONS, MISCELLANEOUS SERVICE REVENUE AND ACTUARIAL ADJUSTMENTS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 0 0 0 0 1 61016 61016 0 PART II-B, LINE 1: THE UNIVERSITY PAYS DUES TO INDEPENDENT HIGHER EDUCATION OF COLORADO ALONG WITH TWO PRIVATE HIGHER EDUCATION INSTITUTIONS IN COLORADO. THIS ORGANIZATION PROVIDES MOSTLY LEGISLATIVE INFORMATION TO THE COLORADO INSTITUTIONS AND AT TIMES INFLUENCES LEGISLATORS FOR THE BENEFIT OF PRIVATE HIGHER EDUCATION. 0 0 X X X 0 0 1 X 419349528 34562402 54953139 9569029 8832950 604409 489858681 386749857 19402198 29424565 6479636 9246202 501254 419349528 354210152 36370920 9967274 5482627 7897628 418234 386749857 295937813 29649376 41791469 5241692 7510531 416283 354210152 269909327 12012928 25596104 4545584 6681080 353882 295937813 0.17040 0.25970 0.56990 1 0 37000137 37000137 617256854 124406720 492850134 61576598 38023622 23552976 11597386 11597386 565000633 ALTERNATIVE INVESTMENTS 186333416 F INTERNATIONAL BOND HOLDING 230000 F OTHER/VENTURE CAPITAL 15854 F 186579270 STUDENT LOANS 17337566 F 17337566 BENEFICIAL TRUST INTEREST 12938761 CASH SURRENDER VALUE INSURANCE POLICIES 243296 13182057 ANNUITY AND LIFE INTEREST OBLIGATIONS 10579856 FEDERAL PERKINS LOAN PROGRAM - REFUNDABLE 16437658 27017514 X 614456969 37203109 3825602 41028711 573428258 604409 604409 574032667 491762134 1658722 1658722 490103412 604409 604409 490707821 PART III, LINE 1A: DONATED WORKS OF ART ARE CONSIDERED COLLECTIONS UNDER THE UNIVERSITY'S POLICY. COLLECTIONS HELD FOR PUBLIC EXHIBITION AND EDUCATION IN FURTHERANCE OF PUBLIC SERVICE RATHER THAN FINANCIAL GAIN ARE NOT RECORDED IN THE STATEMENTS OF FINANCIAL POSITION. PART III, LINE 4: THE UNIVERSITY ACQUIRES AND MANAGES A WIDE VARIETY OF WORKS OF ART. THESE ARE INTENDED TO ENHANCE THE ACADEMIC AND LIFELONG LEARNING EXPERIENCES OF STUDENTS, FACULTY, STAFF, AND THE GENERAL PUBLIC. THESE OBJECTS BRING THE UNIVERSITY AND COMMUNITY AUDIENCES TOGETHER THROUGH SHARED EXPERIENCES WITH ART AND POSSESS THE POTENTIAL TO EDUCATE, ENLIGHTEN AND INSPIRE. THE UNIVERSITY'S ART AND COLLECTION HOLDINGS WILL GENERALLY BE CONSIDERED AS BELONGING TO ONE OF TWO CATEGORIES: 1) ARTWORK OF GENERAL INTEREST VALUED PRIMARILY AS ORNAMENTS FOR THE UNIVERSITY'S BUILDINGS AND GROUNDS; OR 2) THOSE ARTWORKS DEEMED TO BE OF SUFFICIENT ARTISTIC, SCHOLARLY OR FINANCIAL VALUE TO JUSTIFY INCLUSION IN THE FORMAL UNIVERSITY ART COLLECTIONS. PART IV, LINE 2B: THE DISTRIBUTION OF CERTAIN STUDENT FEES IS GOVERNED BY STUDENT ORGANIZATIONS. THESE FUNDS ARE TEMPORARILY HELD IN THE UNIVERSITY'S OPERATING BANK ACCOUNT AND RECORDED AS A LIABILITY ON THE UNIVERSITY'S BALANCE SHEET. PART V, LINE 4: SPENDING DISTRIBUTIONS FROM THE UNIVERSITY'S ENDOWMENT FUNDS PROVIDE SUPPORT TO UNIVERSITY SCHOLARSHIPS (46%), ACADEMIC PROGRAMS (26%), FACULTY CHAIRS & PROFESSORSHIPS (22%) AND OTHER UNIVERSITY OPERATIONS AND FUNCTIONS(6%). PART X, LINE 2: THE UNIVERSITY IS RECOGNIZED AS AN ORGANIZATION GENERALLY EXEMPT FROM INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (THE CODE) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) AND A PUBLIC CHARITY, AND NOT AS A PRIVATE FOUNDATION, UNDER SECTION 509(A)(1). HOWEVER, INCOME GENERATED FROM ACTIVITIES UNRELATED TO THE UNIVERSITY'S EXEMPT PURPOSE IS SUBJECT TO TAX UNDER SECTION 511 OF THE CODE. THE UNIVERSITY HAD NO MATERIAL AMOUNTS OF UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2014 AND 2013. THE UNIVERSITY EVALUATES ITS TAX POSITION IN ACCORDANCE WITH THE PROVISIONS OF FASB ASC TOPIC 740-10, INCOME TAXES (FORMERLY, FASB INTERPRETATION NO. 48). FASB ASC TOPIC 740-10 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAX RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. FASB ASC TOPIC 740-10 REQUIRES ENTITIES TO DETERMINE WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITIES BEFORE ANY PART OF THE BENEFIT CAN BE RECORDED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE ON THE RECOGNITION, MEASUREMENT, AND CLASSIFICATION OF INCOME TAX UNCERTAINTIES, ALONG WITH ANY RELATED INTEREST OR PENALTIES. A TAX POSITION IS MEASURED AT THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY BEING REALIZED UPON SETTLEMENT. THE UNIVERSITY HAS NO UNCERTAIN INCOME TAX POSITIONS AS OF JUNE 30, 2014. THE UNIVERSITY IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS ENDED JUNE 30, 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 930,075. RENTAL EXPENSES 728,647. ACTUARIAL ADJUSTMENT 2,166,880. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 930,075. RENTAL EXPENSES 728,647. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE UNIVERSITY INCLUDES DESCRIPTIONS ON ITS WEBSITE AND STATES ON THE BOTTOM OF THE UNIVERSITY WEB PAGES THAT "THE UNIVERSITY IS AN EQUAL OPPORTUNITY/AFFIRMATIVE ACTION INSTITUTION." THE FOLLOWING NON-DISCRIMINATION POLICY IS PUBLICIZED IN COLLEGE ADMISSION AND OTHER PUBLICATIONS THAT ARE DIRECTED TOWARD THE STUDENT'S EDUCATIONAL EXPERIENCE. THE UNIVERSITY OF DENVER IS AN EQUAL OPPORTUNITY INSTITUTION. IT IS THE POLICY OF THE UNIVERSITY NOT TO DISCRIMINATE IN ADMISSION OF STUDENTS, IN THE PROVISION OF SERVICES, OR IN EMPLOYMENT ON THE BASIS OF RACE, ETHNICITY, COLOR, RELIGION, SEX, NATIONAL ORIGIN, AGE, MARTIAL STATUS, VETERAN STATUS, SEXUAL ORIENTATION, GENDER IDENTITY, GENDER EXPRESSION OR DISABILITY. THE UNIVERSITY COMPLIES WITH ALL APPLICABLE FEDERAL, STATE, AND LOCAL LAWS, REGULATIONS AND EXECUTIVE ORDERS. SCHEDULE E, PART I, LINE 6 THE UNIVERSITY PARTICIPATES IN FEDERAL AND STATE FINANCIAL AID PROGRAMS INCLUDING: FEDERAL SUPPLEMENTAL EDUCATION OPPORTUNITY GRANT PROGRAM, FEDERAL FAMILY EDUCATION LOANS, FEDERAL WORK-STUDY PROGRAM, JOB LOCATION AND DEVELOPMENT PROGRAM. COLORADO STATE PROGRAMS INCLUDE: STUDENT INCENTIVE GRANT, GRADUATE GRANT, COLLEGE WORK-STUDY, UNDERGRADUATE MERIT SCHOLARSHIP, PART-TIME STUDENT GRANT, GOVERNOR'S OPPORTUNITY SCHOLARSHIP AND PRE-COLLEGIATE ACADEMIC COMPETITIVE GRANT. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANT MAKING 479150 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 130377529 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES ACADEMIC SUPPORT & STUDENT SERVICES 87583 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES INSTRUCTION 347179 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES RESEARCH & PUBLIC SERVICE 57067 EAST ASIA AND THE PACIFIC 0 0 GRANT MAKING 5351425 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES ACADEMIC SUPPORT & STUDENT SERVICES 349270 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES INSTITUTIONAL SUPPORT 11560 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES INSTRUCTION 1337873 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES RESEARCH & PUBLIC SERVICE 25404 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANT MAKING 2003496 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 INVESTMENTS 10374000 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES ACADEMIC SUPPORT & STUDENT SERVICES 1017843 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES INSTITUTIONAL SUPPORT 20175 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES INSTRUCTION 4967319 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES RESEARCH & PUBLIC SERVICE 116431 MIDDLE EAST AND NORTH AFRICA 0 0 GRANT MAKING 627231 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES ACADEMIC SUPPORT & STUDENT SERVICES 60447 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES INSTITUTIONAL SUPPORT 1352 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES INSTRUCTION 460074 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES RESEARCH & PUBLIC SERVICE 7157 NORTH AMERICA 0 0 GRANT MAKING 1259371 NORTH AMERICA 0 0 PROGRAM SERVICES ACADEMIC SUPPORT & STUDENT SERVICES 158394 NORTH AMERICA 0 0 PROGRAM SERVICES INSTITUTIONAL SUPPORT 1908 NORTH AMERICA 0 0 PROGRAM SERVICES INSTRUCTION 177039 NORTH AMERICA 0 0 PROGRAM SERVICES RESEARCH & PUBLIC SERVICE 40819 RUSSIA AND NEIGHBORING STATES 0 0 GRANT MAKING 179432 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES ACADEMIC SUPPORT & STUDENT SERVICES 9097 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES INSTRUCTION 42327 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES RESEARCH & PUBLIC SERVICE 3209 SOUTH AMERICA 0 0 GRANT MAKING 481430 SOUTH AMERICA 0 0 PROGRAM SERVICES ACADEMIC SUPPORT & STUDENT SERVICES 138454 SOUTH AMERICA 0 0 PROGRAM SERVICES INSTITUTIONAL SUPPORT 9936 SOUTH AMERICA 0 0 PROGRAM SERVICES INSTRUCTION 886989 SOUTH AMERICA 0 0 PROGRAM SERVICES RESEARCH & PUBLIC SERVICE 11083 SOUTH ASIA 0 0 GRANT MAKING 599706 SOUTH ASIA 0 0 PROGRAM SERVICES ACADEMIC SUPPORT & STUDENT SERVICES 59800 SOUTH ASIA 0 0 PROGRAM SERVICES INSTITUTIONAL SUPPORT 3436 SOUTH ASIA 0 0 PROGRAM SERVICES INSTRUCTION 352689 SOUTH ASIA 0 0 PROGRAM SERVICES RESEARCH & PUBLIC SERVICE 75662 SUB-SAHARAN AFRICA 0 0 GRANT MAKING 395982 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES ACADEMIC SUPPORT & STUDENT SERVICES 149940 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES INSTRUCTION 467691 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES RESEARCH & PUBLIC SERVICE 125778 0 0 0 0 0 0 137060763 26648974 163709737 EDUCATIONAL SCHOLARSHIPS SUB-SAHARAN AFRICA 17 395982 DIRECT APPLICATION TO STUDENT ACCOUNT EDUCATIONAL SCHOLARSHIPS CENTRAL AMERICA AND THE CARIBBEAN 17 479150 DIRECT APPLICATION TO STUDENT ACCOUNT EDUCATIONAL SCHOLARSHIPS EAST ASIA AND THE PACIFIC 514 5351425 DIRECT APPLICATION TO STUDENT ACCOUNT EDUCATIONAL SCHOLARSHIPS EUROPE (INCLUDING ICELAND & GREENLAND) 64 2003496 DIRECT APPLICATION TO STUDENT ACCOUNT EDUCATIONAL SCHOLARSHIPS MIDDLE EAST AND NORTH AFRICA 40 627231 DIRECT APPLICATION TO STUDENT ACCOUNT EDUCATIONAL SCHOLARSHIPS NORTH AMERICA 38 1259371 DIRECT APPLICATION TO STUDENT ACCOUNT EDUCATIONAL SCHOLARSHIPS RUSSIA AND NEIGHBORING STATES 8 179432 DIRECT APPLICATION TO STUDENT ACCOUNT EDUCATIONAL SCHOLARSHIPS SOUTH AMERICA 17 481430 DIRECT APPLICATION TO STUDENT ACCOUNT EDUCATIONAL SCHOLARSHIPS SOUTH ASIA 28 599706 DIRECT APPLICATION TO STUDENT ACCOUNT 1 0 1 1 1 1 PART I, LINE 2: THE UNIVERSITY OF DENVER HAS A UNIVERSITY WIDE SCHOLARSHIP AND GRANT ALLOCATION SYSTEM AND PROCESS THAT DISTRIBUTES GRANT AND SCHOLARSHIP FUNDS FOR ALL DIVISIONS OF THE UNIVERSITY. THE PURPOSE AND ELIGIBILITY CRITERIA ARE ESTABLISHED AT THE FUND LEVEL. THE EXPENDITURE OF THIS FINANCIAL RESOURCE IS MONITORED THROUGH A COMPREHENSIVE SOFTWARE SYSTEM WHICH ALLOWS FOR RECONCILIATION, ELIGIBILITY CHECKS, AND PREVENTS OVER EXPENDITURE. THE UNIVERSITY ALSO PARTICIPATES IN ANNUAL INDEPENDENT FINANCIAL AUDITS TO ENSURE COMPLIANCE. ALL SCHOLARSHIPS AND GRANTS TO DOMESTIC AND FOREIGN RECIPIENTS ARE DIRECTLY APPLIED TO THE RECIPIENT'S TUITION AND FEE RECEIVABLE ACCOUNT AND IS APPLIED TO ANY OUTSTANDING CHARGES PRIOR TO DISBURSEMENT OF ANY EXCESS AMOUNTS. SCHEDULE F, PART I EXPENDITURES LISTED IN PART I ARE REPORTED USING AN ACCRUAL METHOD OF ACCOUNTING. X X X X X X 1 RUFFALOCODY LLC PO BOX 3018 CEDAR RAPIDS IA 524063018 ANNUAL GIVING TELEPHONE SOLICITATION 0 437659 406104 31555 437659 406104 31555 AL AK AR CA CO CT FL GA HI IL KS KY LA MA MD ME MI MN MO MS NC ND NH NJ NM NV NY OH OK OR PA RI SC TN UT VA WA WI WV DINNERS 1475997 1240428 235569 3812 150236 150122 36774 410027 SPORTING EVENTS 542463 258275 284188 3088 58238 76899 40878 2018460 1498703 519757 6900 208474 227021 36774 450905 930074 -410317 1 FINANCIAL AID - FEDERAL SEOG PROGRAM 236 353998 FINANCIAL AID - STATE PROGRAMS 606 908694 FINANCIAL AID - ENDOWED AND GIFT FUNDED 2028 9770893 FINANCIAL AID - GTA WAIVERS 118 863072 FINANCIAL AID - INSTITUTIONAL EDUCATION GRANTS 7769 114932847 EDUCATIONAL AWARDS AND ASSISTANCE 774 2376323 PART I, LINE 2: THE UNIVERSITY OF DENVER HAS A UNIVERSITY WIDE SCHOLARSHIP AND GRANT ALLOCATION SYSTEM THAT DISTRIBUTES GRANT AND SCHOLARSHIP FUNDS TO ALL DIVISIONS OF THE UNIVERSITY. THE PURPOSE AND ELIGIBILITY CRITERIA ARE ESTABLISHED AT THE FUND LEVEL. THE EXPENDITURE OF THIS FINANCIAL RESOURCE IS MONITORED THROUGH A COMPREHENSIVE SOFTWARE SYSTEM WHICH ALLOWS FOR RECONCILIATION, ELIGIBILITY CHECKS, AND PREVENTS OVER EXPENDITURE. THE UNIVERSITY ALSO PARTICIPATES IN ANNUAL INDEPENDENT FINANCIAL AUDITS TO ENSURE COMPLIANCE. ALL SCHOLARSHIPS AND GRANTS TO DOMESTIC AND FOREIGN RECIPIENTS ARE DIRECTLY APPLIED TO THE RECIPIENTS' TUITION AND FEE RECEIVABLE ACCOUNT AND IS APPLIED TO ANY OUTSTANDING CHARGES PRIOR TO DISBURSEMENT OF ANY EXCESS AMOUNTS. X X 1 1 X X X 1 1 0 0 0 0 0 0 0 JAMES GRIESEMER TRUSTEE-PROFESSOR 211638 0 0 0 0 0 14670 0 18337 0 244645 0 0 0 ROBERT COOMBE CHANCELLOR 401372 0 45000 0 9960 0 20400 0 33659 0 510391 0 0 0 CRAIG WOODY TREASURER/VICE CHANCELLOR 278938 0 7500 0 6912 0 52900 0 11187 0 357437 0 0 0 MARGARET HENRY ASST TREASURER/CONTROLLER 150742 0 7000 0 480 0 12617 0 17515 0 188354 0 0 0 GREGG KVISTAD PROVOST 282742 0 7500 0 780 0 52900 0 6255 0 350177 0 0 0 SCOTT LUMPKIN VICE CHANCELLOR 228491 0 5000 0 7560 0 19040 0 20888 0 280979 0 0 0 MARGARET BRADLEY DOPPES VICE CHANCELLOR 280575 0 10000 0 8340 0 52900 0 11259 0 363074 0 0 0 THOMAS WILLOUGHBY VICE CHANCELLOR 218489 0 5000 0 6900 0 17600 0 6255 0 254244 0 0 0 PAUL CHAN UNIVERSITY COUNSEL 189198 0 5000 0 840 0 15760 0 17045 0 227843 0 0 0 CHRISTINE RIORDAN DEAN 227859 0 0 0 650 0 18284 0 0 0 246793 0 0 0 CHARLES PATTI INTERIM DEAN 296959 0 0 0 626 0 20400 0 17765 0 335750 0 0 0 MARTIN KATZ DEAN 292232 0 8000 0 1410 0 20400 0 12985 0 335027 0 0 0 JOZEF BEMELEN DIRECTOR OF FACILITIES 164854 0 7000 0 5073 0 13586 0 12510 0 203023 0 0 0 KEVIN CARROLL VICE CHANCELLOR 283364 0 5000 0 0 0 15413 0 10093 0 313870 0 0 0 TIMMY BROOKS VICE CHANCELLOR 253266 0 0 0 1080 0 19600 0 14606 0 288552 0 0 0 DAVID GREENBERG VICE CHANCELLOR 194470 0 5000 0 1080 0 16000 0 12760 0 229310 0 0 0 GEORGE GWOZDECKY HEAD COACH 145245 0 81426 0 200998 0 18001 0 7820 0 453490 0 0 0 JOSEPH SCOTT HEAD COACH 340483 0 67500 0 8280 0 20400 0 18950 0 455613 0 0 0 WILLIAM TIERNEY HEAD COACH 226610 0 98494 0 5880 0 18510 0 12910 0 362404 0 0 0 SHARON LASSAR PROFESSOR 277340 0 0 0 1422 0 20400 0 2500 0 301662 0 0 0 CHRISTOPHER HILL DEAN 253635 0 10000 0 1080 0 20400 0 12510 0 297625 0 0 0 PART I, LINE 1A THE UNIVERSITY PROVIDES HOUSING FOR THE CHANCELLOR WHO USES THE PROPERTY FOR UNIVERSITY ACTIVITIES. CERTAIN EMPLOYEES RECEIVE ATHLETIC/COUNTRY CLUB MEMBERSHIPS AS PART OF THEIR COMPENSATION. THE NON-BUSINESS USE PORTION OF THE MEMBERSHIP IS RECORDED AS TAXABLE EARNINGS TO THE EMPLOYEE. PART I, LINES 4A-B GEORGE GWOZDECKY RECEIVED AN EMPLOYMENT SEPARATION PAYMENT OF $197,536. MARGARET BRADLEY-DOPPES (PARTICIPATION IN 457(F) RETIREMENT PLAN $32,500) GREGG KVISTAD(PARTICIPATION IN 457(F) RETIREMENT PLAN $32,500) CRAIG WOODY (PARTICIPATION IN 457(F) RETIREMENT PLAN $32,500) A COLORADO EDUCATION & CULTURAL FACILITIES - SERIES 2013 840896727 19645RSR3 2013-03-01 24159389 REFUNDING SERIES 2005B BONDS 0 0 0 B COLORADO EDUCATION & CULTURAL FACILITIES - SERIES 2012 840896727 19645RPP0 2001-04-20 9031913 REFUNDING SERIES 2001B BONDS 0 0 0 C COLORADO EDUCATION & CULTURAL FACILITIES - SERIES 2008 840896727 19645RFA4 2008-03-04 9953292 REFUNDING SERIES 1997 BONDS 0 0 0 D COLORADO EDUCATION & CULTURAL FACILITIES - SERIES 2007 840896727 1964584T7 2007-10-10 45839717 REFUNDING SERIES 2001A AND 2005B BONDS 0 0 0 A 140000 24159389 245451 23913938 2013 0 1 1 1 B 2685000 9031912 180638 8851274 2012 0 1 1 1 C 3220000 9953292 199064 2996 9751232 2008 1 0 1 1 D 45839717 321632 698000 44820085 2007 0 1 1 1 A 0 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 C 0 0 0 1 0 0 0 0 1 D 0 0 0 1 0 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: COLORADO EDUCATION & CULTURAL FACILITIES - SERIES 2008 DATE THE REBATE COMPUTATION WAS PERFORMED: 03/04/2013 ISSUER NAME: COLORADO EDUCATION & CULTURAL FACILITIES - SERIES 2007 DATE THE REBATE COMPUTATION WAS PERFORMED: 01/10/2012 ISSUER NAME: COLORADO EDUCATION & CULTURAL FACILITIES - SERIES 2005B DATE THE REBATE COMPUTATION WAS PERFORMED: 12/21/2010 ISSUER NAME: COLORADO EDUCATION & CULTURAL FACILITIES - SERIES 2005A DATE THE REBATE COMPUTATION WAS PERFORMED: 07/14/2010 SCHEDULE K, PART IV, LINE 2 C REBATE COMPUTATION PERFORMED ON THE FOLLOWING DATES: SERIES 2008 3/4/2013, SERIES 2007 1/10/2012, SERIES 2005B 12/21/2010, SERIES 2005A 7/14/2010 A COLORADO EDUCATION & CULTURAL FACILITIES - SERIES 2005B 840896727 196458T37 2005-12-21 63962445 CONSTRUCTION AND REFUNDING SERIES 1997 BONDS AND 2005B CAPITALIZED INTEREST 0 0 0 B COLORADO EDUCATION & CULTURAL FACILITIES - SERIES 2005A 840896727 196458H97 2005-07-12 32548112 REFUNDING SERIES 2000 BONDS 0 0 0 A 10260000 63962445 5526466 393708 1057446 40450000 16534825 2005 0 1 1 1 B 1245000 32548112 189124 493188 31865800 2005 0 1 1 1 A 0 0 1 1 1 0 0.01000 0.00000 0.01000 0 0 1 B 0 0 1 1 0 0.02000 0.00000 0.02000 0 0 1 A 0 0 0 1 0 0 1 TRINITY PLUS FUNDING 2.700000000000 1 0 1 B 0 0 0 1 0 0 0 0 1 A 1 B 1 CALHAVEN LLC SEE PART V 26831825 SALE OF PROPERTY. 0 SCHEDULE L, PART IV (A) NAME OF INTERESTED PERSON: CALHAVEN, LLC, A WISCONSIN LLC(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: CALHAVEN, LLC IS AN ENTITY WHICH IS MORE THAN 35% CONTROLLED BY A TRUSTEE OF THE UNIVERSITY OF DENVER (SCOTT REIMAN)(D) DESCRIPTION OF PROPERTY: ON AUGUST 23, 2013 THE UNIVERSITY SOLD THE MONTECITO AVOCADO RANCH AND RELATED PROPERTY TO CALHAVEN, LLC. THE PROPERTY WAS GIFTED TO THE UNIVERSITY DURING THE PREVIOUS FISCAL YEAR. THE SELLING PRICE OF THE PROPERTY WAS EQUAL TO THE FAIR MARKET VALUE AS DETERMINED BY AN INDEPENDENT APPRAISAL DATED MAY 15, 2013. X 16 0 APPRAISAL X 62 3347344 FMV X 2 455000 APPRAISAL X 1 475000 APPRAISAL 4 0 1 0 PART I, COLUMN (B): THE UNIVERSITY PROVIDED THE NUMBER OF CONTRIBUTORS IN PART I, COLUMN B. PART I, LINE 33: DONATED WORKS OF ART ARE CONSIDERED COLLECTIONS UNDER THE UNIVERSITY'S POLICY. THE COLLECTIONS ARE HELD FOR PUBLIC EXHIBITIONS AND EDUCATION IN FURTHERANCE OF PUBLIC SERVICE RATHER THAN FINANCIAL GAIN. FORM 990, SECTION A, PART VI, LINE 1A THE BOARD OF TRUSTEES HAS VESTED ITS FUNCTIONS AND POWERS BETWEEN SESSIONS IN AN EXECUTIVE COMMITTEE COMPOSED OF (A) THE CHAIRMAN, CHAIR ELECT, VICE CHAIRMAN AND SECRETARY, TOGETHER WITH THE TREASURER, IF THE TREASURER IS A TRUSTEE, (B) THOSE TRUSTEES WHO MAY FROM TIME TO TIME CHAIR THE FOLLOWING COMMITTEES: FINANCE AND BUDGET, FACULTY AND EDUCATIONAL AFFAIRS, STUDENT AFFAIRS, INSTITUTIONAL ADVANCEMENT, BUILDING AND GROUNDS, TRUSTEE AFFAIRS, AUDIT, INVESTMENT, AND ATHLETIC AFFAIRS, AND (C) SUCH ADDITIONAL TRUSTEES AS THE CHAIRMAN MAY APPOINT PROVIDED. FORM 990, PART VI, SECTION A, LINE 4 THE UNIVERSITY'S BYLAWS WERE AMENDED DURING THE FISCAL YEAR. THE AMENDMENTS REMOVES THE 15 MEMBER LIMIT ON THE ON THE BOARD'S EXECTUIVE COMMITTEE AND PROVIDES FOR ANNUAL APPROVAL OF THE EXECUTIVE COMMITTEE MEMBERSHIP BY THE BOARD. THE AMENDMENT ALSO CLARIFIED THAT THE BOARD CHAIR MAY APPOINT NON-VOTING MEMBERS WHO ARE NOT TRUSTEES TO STANDING COMMITTEES. IN ADDITION, THE AMENDMENTS ADDED THE UNIVERSITY VICE-CHAIRS AS NON-VOTING EX-OFFICIO MEMBERS OF ALL BOARD COMMITTEES AND CLARIFIED THAT THE CHANCELLOR IS A NON-VOTING EX-OFFICIO MEMBER OF ALL BOARD COMMITTEES EXCEPT FOR THE AUDIT COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF TRUSTEES NOMINATES INCOMING TRUSTEES TO BE RECOMMENDED FOR APPOINTMENT BY THE UNITED METHODIST CHURCH AT THEIR ANNUAL CONFERENCE. FORM 990, PART VI, SECTION B, LINE 11 FORMS 990 AND 990-T ARE PREPARED BY AN INDEPENDENT AUDIT FIRM, CLIFTONLARSONALLEN LLP, USING INFORMATION PROVIDED BY MANAGEMENT. THE FORMS ARE THEN FORWARDED TO MANAGEMENT FOR REVIEW. THE FORM IS PRESENTED TO AND REVIEWED BY THE UNIVERSITY'S AUDIT COMMITTEE WHICH HAS THE AUTHORITY TO ACCEPT THE SUBMISSION AND REPORT TO THE EXECUTIVE COMMITTEE OR FULL BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 12C THE UNIVERSITY PROVIDES ALL TRUSTEES, OFFICERS, DEANS, AND DIRECTORS WITH A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY IN ACCORDANCE WITH BOARD POLICY. THE DISCLOSURE FORM ADDRESSES TRANSACTIONS WITH INTERESTED PERSONS, COMPENSATION FROM RELATED ORGANIZATIONS, RELATIONSHIPS AMONG TRUSTEES AND INDEPENDENCE OF TRUSTEES. ALL DISCLOSURES FROM STAFF ARE REVIEWED BY THE UNIVERSITY'S INTERNAL AUDIT FUNCTION AND REPORTED TO THE SENIOR STAFF AND AUDIT COMMITTEE, IF APPROPRIATE. ALL DISCLOSURES FROM TRUSTEES ARE REVIEWED AND REPORTED ON THE FORM 990, IF APPROPRIATE, AND DISCLOSED TO THE UNIVERSITY'S AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15B DELIBERATIONS AND DISCUSSIONS FOR THE CHANCELLOR'S COMPENSATION PACKAGE ARE CARRIED ON IN EXECUTIVE SESSION OF THE BOARD FOR WHICH DETAILED MINUTES ARE NOT PREPARED. THE COMPENSATION OF THE UNIVERSITY'S CHANCELLOR IS DETERMINED BY UTILIZING DATA FROM SURVEYS AND OTHER PUBLISHED SOURCES ON COMPARABLE INSTITUTIONS. THE INITIAL COMPENSATION IS SET BY THE BOARD AND REVIEWED, AND ADJUSTED IF APPROPRIATE, ANNUALLY BY THE BOARD. THIS PROCESS LAST TOOK PLACE IN DECEMBER 2013 FOR FISCAL YEAR 2014. DELIBERATIONS AND DISCUSSIONS REGARDING COMPENSATION PLANS FOR ALL EMPLOYEES INCLUDING TOP MANAGEMENT AND KEY EMPLOYEES, EXCEPT THE CHANCELLOR (CEO), ARE CONTEMPORANEOUSLY DOCUMENTED IN THE MINUTES OF THE ANNUAL BOARD MEETNG THAT APPROVES THE BUDGET FOR THE UPCOMING YEAR. THIS PROCESS LAST TOOK PLACE IN JUNE 2013 FOR FISCAL YEAR 2014. COMPENSATION FOR ALL EMPLOYEES INCLUDING TOP MANAGEMENT AND KEY EMPLOYEES IS REVIEWED ANNUALLY AS A PART OF THE UNIVERSITY'S PERFORMANCE AND MERIT PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY HAS ITS BOARD POLICIES AND CONFLICTS OF COMMITMENT AND INTEREST, AND THE FINANCIAL STATEMENTS AVAILABLE ON THE UNIVERSITY'S WEBSITE. THE ORGANIZING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: ACTUARIAL ADJUSTMENTS 2,166,880. HIGHLANDS RANCH GOLF CLUB 2199 S UNIVERSITY BLVD HIGHLANDS RANCH CO 80129 840404231 GOLF COURSE OPERATIONS CO 2698329 5206543 COLORADO SEMINARY KNOEBEL EVENTS INC 2199 S UNIVERSITY BLVD DENVER CO 80308 432083191 EDUCATIONAL EVENTS/RESTAURANT CO 501(C)(2) 0 CHARITABLE REMAINDER TRUST (12) INVESTMENTS CO COLORADO SEMINARY 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0