2014-04-10T17:34:44-07:00 2013-05-31 Deloitte Tax LLP 225 W SANTA CLARA ST SAN JOSE CA 95113 990 2012-06-01 941156628 UNIVERSITY OF SAN FRANCISCO UNIV 4154226522 2130 FULTON STREET SAN FRANCISCO CA 94117 Charles E Cross 2014-04-10 true Sharon Zorbach P00125475 4087044000 2012 2015-11-30 17:44:51Z Fr Privett SJ 2130 Fulton Street San Francisco CA 94117 437662680 false false X www.usfca.edu X 1930 CA Our mission is to promote learning in the Jesuit Catholic tradition. The University offers undergraduate, graduate and professional students the knowledge and skills needed to succeed, and the values and sensitivity necessary to be men and women for others. 49 48 5614 184 1343675 34795121 23673353 348253530 373000144 7428284 14563928 -95754 -268375 390381181 410969050 73945014 71889812 0 177977672 192592893 0 7903866 101995971 110637943 353918657 375120648 36462524 35848402 797809390 864325619 291983996 287236202 505825394 577089417 X THE UNIVERSITY OF SAN FRANCISCO IS A PRIVATE JESUIT UNIVERSITY THAT PROVIDES HIGHER EDUCATION WITH A GLOBAL PERSPECTIVE TO EDUCATE LEADERS WHO WILL FASHION A MORE HUMANE AND JUST WORLD. THE UNIVERSITY PROVIDES HOUSING AND OTHER AUXILIARY SERVICES FOR ITS STUDENTS; THESE SERVICES ARE DIRECTLY RELATED TO THE EXEMPT PURPOSE OF the University. false false 147163700 333613019 EDUCATION: THE UNIVERSITY PROVIDES ACADEMIC PROGRAMS, ASSOCIATED RESEARCH, AND SERVICES DEDICATED TO SCHOLARSHIP AND THE JESUIT CATHOLIC TRADITION TO approximately 11,405 STUDENTS and 2,896 FACULTY AND STAFF MEMBERS. 146080914 71889812 3398817 STUDENT SERVICES AND LIBRARIES: INCLUDES ACTIVITIES OF WHICH THE PRIMARY PURPOSE IS TO CONTRIBUTE TO THE STUDENTS' EMOTIONAL AND PHYSICAL WELL BEING AND TO HIS/HER INTELLECTUAL, CULTURAL, SOCIAL DEVELOPMENT, AND INTERCOLLEGIATE ATHLETIC PROGRAMS. 33164472 35988125 AUXILIARY SERVICES: INCLUDEs EXPENDITURES FOR THE SELF SUPPORTING ACTIVITIES OF THE UNIVERSITY SUCH AS THE OPERATION OF RESIDENCE HALLS, DINING SERVICES, and STUDENT HEALTH Services. 2797946 183 329207032 true true false false false false false true false true true false false true true true false true 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Wilch 40.00 0.00 X 144397 0 33132 Dr Turpin 40.00 0.00 X 299943 0 55594 Dr Nel 40.00 0.00 X 492883 0 50048 Mr Macmillan 40.00 0.00 X 248936 0 53463 Mr Gallagher 40.00 0.00 X 220298 0 44714 Ms Davis 40.00 0.00 X 318792 0 67951 Mr Cross 40.00 0.00 X 335070 0 59488 Dr Webber 40.00 0.00 X 209093 0 37789 Mr London 40.00 0.00 X 266532 0 54843 Dr Karaman 40.00 0.00 X 188380 0 47847 Dr Johnson 40.00 0.00 X 190805 0 38102 Dr Camperi 40.00 0.00 X 197882 0 64392 Mr Brand 40.00 0.00 X 309307 0 56777 Mr Micon 40.00 0.00 X 262791 0 39740 Ms Nice 40.00 0.00 X 269102 0 38159 Mr Shatz 40.00 0.00 X 256840 0 57973 Mr Walters 40.00 0.00 X 575585 0 66653 Dr Wiser 40.00 0.00 X 132466 0 40779 Mr Duffy 40.00 0.00 X 225404 0 38648 Mr Atterbury 40.00 0.00 X 166003 0 43497 5310509 989589 406 true true false Turner Const Co 343 Sansome St Ste 500 San Francisco CA 94104 Construction 9208562 Hub Strategy & Comm Inc PO Box 29407 San Francisco CA 94129 Advertising 1354461 Cahill Contractors Inc 425 California St San Francisco CA 94104 Construction 20134812 Bluewater Env Svcs Inc 2075 Williams St San Leandro CA 94577 Environmental Svcs 1270585 Able Building Maintenance Co 868 Folsom St San Francisco CA 94107 Building Maintenance 5271416 42 X 761148 4097512 18814693 166018 23673353 TUITION AND FEES 611600 332811285 332811285 HOUSING AND AUXILIARY 611600 38534996 38534996 Fitness Center Dues 713940 1653863 1404591 249272 373000144 4587081 -60916 4647997 0 39067 39067 0 31765446 4280256 25141683 927172 6623763 3353084 9976847 9976847 248633 761148 598579 -349946 -349946 68700 26196 42504 42504 0 0 410969050 371346281 1343675 14605741 0 71889812 71889812 0 0 3720369 1280993 2136978 302398 646796 437296 209500 121165604 101548535 16561629 3055440 12419584 11246940 698870 473774 45137899 40876027 2539982 1721890 9502641 8605412 534729 362500 1061671 141050 920621 840271 41638 798633 584503 61763 522740 0 0 308301 308301 12731414 9499735 2347391 884288 2730817 2256419 422491 51907 8347884 6444849 1465140 437895 2397535 721691 1669512 6332 0 18215665 17841113 362652 11900 10446661 9338258 750065 358338 0 1243423 858045 351647 33731 8697549 7118818 1578731 0 18602995 16473753 2129242 5467539 4420164 1047375 Vehicle Expense 262416 202339 59393 684 HONORARIA & AWARDS 463066 406510 46513 10043 SUBCRIPTION & DUES 1595604 955147 547615 92842 GENERAL EXPENSES 16640629 16540725 99904 0 375120648 329207032 38009750 7903866 0 104404939 105770234 28475239 25366941 6700792 9916720 663000 723000 0 18465797 19319058 0 8803840 8930964 614213954 168584521 408015133 445629433 116331663 132571350 0 0 0 105948987 116097919 797809390 864325619 41365007 44310503 29512864 31740139 159005384 155111572 27500000 26000000 34600741 30073988 291983996 287236202 X 303897396 359510610 78458075 85257409 123469923 132321398 505825394 577089417 797809390 864325619 35848402 35415621 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1926142 X X X X false 198436000 10119000 33910000 4175896 3220104 235069000 211260000 3016000 -7100000 4483299 3202701 1054000 198436000 180183000 2868000 35593000 3713612 2664388 1006000 211260000 155711000 11456000 18726000 5710000 180183000 202833000 3445000 -42138000 8429000 155711000 0.21000 0.51000 0.28000 false false false 17955820 31606199 49562019 433530791 120582939 312947852 131121144 48001582 83119562 445629433 Rounding 1 Investments 116097918 116097919 LIABILITY UNDER SPLIT INTEREST AGRmt 1922091 INTEREST RATE SWAP AGREEMENTS 15537172 FEDERAL STUDENT LOANS REFUNDABLE 10896014 ASSET RETIREMENT OBLIGATIONS 1718711 30073988 X 375692000 35415621 520 35416141 340275859 70693191 70693191 410969050 304428000 543 543 304427457 70693191 70693191 375120648 Part XII, Line 4b Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Fundraising Direct Expenses $-598579 Raffle Direct Expenses $-26196 Financial aid to students $71317966 Part XII, Line 2d Part XII, Line 2d: Other expenses and losses per audited F/S Rounding $543 Part XI, Line 4b Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Fundraising Direct Expenses $-598579 Raffle Direct Expenses $-26196 Financial aid to students $71317966 Part XI, Line 2d Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Rounding $520 Part X Part X : FIN48 Footnote The University does not maintain any uncertain tax positions; accordingly, the University's audited financial statements did not include a footnote for ASC 740 (formerly FIN 48). Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. The endowment fund is used to provide a relatively predictable, stable and consistent investment return sufficient to fund a variety of operational needs, including scholarships and fellowships, faculty chairs, academic programs, libraries, other endowment programs, and general operations. Part III, Line 4 Part III, Line 4: Description of organization's collections and how it furthers its purpose. The University of San Francisco maintains and services a collection of rare books which are made available to the university community, its affiliates, academic scholars and the general public. The rare book collection is used to enhance teaching, support research, and provide public service. true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized THE UNIVERSITY OF SAN FRANCISCO PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH PRINT AND BROADCAST MEDIA TO THE GENERAL PUBLIC BOTH ON AND OFF CAMPUS THROUGHOUT THE YEAR. This policy is also made available on the University's website at www.usfca.edu and in the University's general catalog. Cent. America & Caribbean 0 0 Investments 9994747 East Asia & the Pacific 3 57 Program Services Instruction; Recruit 2780021 3 57 3 57 12774768 12774768 true false true true true false Additional Supplemental Information The accounting method used is the Accrual method of accounting. false CA Prz Dinner 446290 402455 43835 10000 1522 53168 53334 1625 113431 Centennial Gala 337942 229342 108600 83650 93793 24440 13136 4 225549 129351 96198 8149 35043 45287 6154 55847 1009781 761148 248633 10000 9671 171861 192414 32219 182414 598579 -349946 false false 68700 23496 2700 true 0.94000 68700 23496 2700 26196 42504 CA false The University has been advised by legal counsel it is exempt from registration with respect to its gaming activity under Cal. Pen. Code Sec. 320.5(h)(8). false false false 1.00000 false false true 0 0 USF Financial Aid 4525 63530377 Pell Grants 1709 6847627 FSEOG Program 200 450300 Federal Work-Study Program 609 1061508 Grantmaker's Description of How Grants are Used THE UNIVERSITY OF SAN FRANCISCO OFFERS STUDENT FINANCIAL AID IN THE FORM OF SCHOLARSHIPS, GRANTS, LOANS, AND EMPLOYMENT OPPORTUNITIES. FINANCIAL AID IS PROVIDED BY:THE UNIVERSITY OF SAN FRANCISCO;FEDERAL AND STATE GOVERNMENTS;SOCIAL, FRATERNAL, PROFESSIONAL, AND COMMUNITY ORGANIZATIONS;EMPLOYERS, BOTH PRESENT AND PROSPECTIVE; andFRIENDS AND GRADUATES OF THE UNIVERSITY OF SAN FRANCISCO.GRANTS AND SCHOLARSHIPS CAN BE USED TO PAY FOR TUITION AND FEES, ROOM AND BOARD, TRANSPORTATION AND PERSONAL EXPENSES; Grants and Scholarships are AWARDED TO STUDENTS WHO DEMONSTRATE ELIGIBILITY BY SUBMITTING A Federal FINANCIAL AID APPLICATION, COMPETE IN INTERCOLLEGIATE ATHLETICS, ARE ACADEMICALLY Eligible, or ARE READY TO COMMIT THEIR TIME AND SKILLS AFTER GRADUATION TO THE U.S. ARMED FORCES. X X X X true true X X X X X X false false false false false false false false false false Ms Nice 268691 411 22266 15893 307261 Ms Davis 298849 15000 4943 27798 40153 386743 Mr Wilch 132367 12030 14248 18884 177529 Mr Walters 360240 27500 187845 27798 38855 642238 Mr Shatz 254339 2501 27798 30175 314813 Mr Micon 255416 7375 27798 11942 302531 Mr Macmillan 224799 15000 9137 25455 28008 302399 Mr London 260129 6403 27222 27621 321375 Mr Gallagher 219993 305 25084 19630 265012 Mr Duffy 223994 1410 25127 13521 264052 Mr Cross 331330 3740 27798 31690 394558 Mr Brand 305536 3771 27798 28979 366084 Mr Atterbury 165499 504 15308 28189 209500 Dr Wiser 131155 1311 14034 26745 173245 Dr Webber 208454 639 20213 17576 246882 Dr Turpin 293246 6697 27798 27796 355537 Dr Nel 301134 191749 23856 26192 542931 Dr Karaman 188119 261 21396 26451 236227 Dr Johnson 189695 1110 20993 17109 228907 Dr Camperi 197723 159 23088 41304 262274 Sch J, Part III, Additional Information Part III, Additional Information Schedule J, Part I, First Class Travel:Absent prior approval by the University President, the University's written Travel and Entertainment Policy does not permit first class travel for business trips. The VP for International Relations received approval from the University President to fly first class for international business trips; no other trustee, officer, director, key employee, or highest compensated employee incurred first class travel expenses which were paid for by the University.Schedule J, Part I, Tax Gross-Up Payments:The VP for International Relations is on assignment in a foreign country on behalf of the University. Pursuant to a tax equalization agreement, this individual is responsible for his tax liability as if he had remained working in the U.S. Any additional taxes resulting from his foreign assignment are being paid by the University and grossed-up. This amount was reported as taxable income on the individual's Form W-2 and is included on Schedule J, Part II, Column B(iii).Schedule J, Part I, Tax Gross-Up Payments:The University previously loaned $100,000 to the Men's Basketball Coach to satisfy a termination obligation owed to his former employer. In accordance with the individual's written employment agreement with the University, the $100,000 loan was forgiven at the end of his fourth contract year, and the additional taxes resulting from the loan forgiveness were paid by the University and grossed-up. The arrangement resulted in a one-time increase in the individual's taxable compensation of $177,920 (comprised of $100,000 of loan forgiveness and $77,920 of taxes and a gross-up). This amount was reported as taxable income on the individual's Form W-2 and is included on Schedule J, Part II, Column B(iii).Schedule J, Part I, Housing Allowance:A housing allowance is being provided to the VP for International Relations in connection with his assignment in a foreign country on behalf of the University in order to account for a higher cost of living in the foreign country. This amount was reported as taxable income on the individual's Form W-2 and is included on Schedule J, Part II, Column B(iii).Schedule J, Part I, Personal Services:A car and driver was provided to the VP for International Relations in connection with his assignment in a foreign country on behalf of the University. The value of the occasional personal use of the car and driver was reported as taxable income on the individual's Form W-2 and is included on Schedule J, Part II, Column B(iii).Schedule J, Part IIThe VP for Development was hired by the University on June 1, 2012. As a result, the compensation listed reflects only a partial year of service. Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. C CA Educ Fac Auth 521705592 130178YZ3 2011-02-16 80100322 Cur rfnd of bonds & cap exp false false false B CA Educ Fac Auth 946001347 1301757W6 2005-08-18 27500000 Capital Expenditures false false false A CA Educ Fac Auth 946001347 130175A85 2003-05-28 40000000 Capital expenditures false false false C 80100322 820962 5000000 true false false true B 27500000 318770 111844 26904386 false true true true A 40000000 571075 76727 29838379 true false true true C false false false false true B false false false false true A false false false false false true C false false false false true B false true B of A 30.1000 false false true AIG 2.0000 true false false A false true B of A 29.4000 false false false false true C true B true A true Supplemental Information Part VI The issue price of the bonds issued on August 18, 2005 differs from the issue price provided on Form 8038, since the series and bonds were refunded by the February 16, 2011 bond issue. SCHEDULE K, PART IV, LINE 1 - DISCLOSURE: The University has determined that none of the bond issues shown in Lines A, B, C of Part I (Columns and A, B, C of this Part IV) has generated an arbitrage rebate liability, for which a Form 8038-T would otherwise be required to be filed. James Wiser Employee Mortgage X 153000 153000 false true true Rex Walters Employee Mortgage X 510000 510000 false true true Julie Nice Employee Note X 60000 60000 false true true 723000 DCM See Part V 235117 Investment Services false Dennis Miller See Part V 96079 Employment false Robert Elias See Part V 161730 Employment false Anna Cross See Part V 49345 Employment false Alexandra Amati-Camperi See Part V 139093 Employment false SCHEDULE L, PART IV, Column (b) - DISCLOSURE:(1) Alexandra Amati-Camperi - Family member of key employee(2) Anna Cross - Family member of officer(3) Robert Elias - Family member of officer(4) Dennis Miller - Family member of officer(5) DCM - A member of the Board of Trustees is a General Partner of DCM, an investment management company with which the University maintains investments. All decisions to invest were made in accordance with the University's Conflict of Interest Policy, which includes the following procedures: (1) the conflicting interest is fully disclosed to the Board of Trustees; (2) the interested person responds to factual questions related to the substance of the transaction or arrangement being considered, after which he shall leave the meeting; (3) the person with the conflict of interest is excluded from the discussion and approval of any proposed transaction; (4) alternatives to the proposed transaction are investigated, competitive bids or comparable valuations are obtained; (5) any conflicting issues arising during the course of a Board of Trustees' meeting which cannot be resolved are referred to the Executive Committee of the Board of Trustees; and (6) the transaction or action must be approved by a majority of disinterested persons. X 1 2350 FMV X 22 153668 FMV X 1 10000 FMV false true false Form 990, Part VIII, Line 3 - Statement of Revenue The University was allocated an aggregate $60,916 unrelated trade or business loss from various investment partnerships. Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available While applicable federal tax laws do not mandate that the university's governing documents, conflict of interest policy and financial statements be made available for public inspection, the university voluntarily makes each of the foregoing available on its website www.usfca.edu and upon request. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The Compensation Committee of the Board of Trustees is responsible for all matters of executive compensation. The Compensation Committee is comprised solely of independent trustees, none of whom have a conflict of interest with respect to the compensation arrangement; the Compensation Committee is accountable for setting reasonable compensation packages for officers and key employees (including the University President). The Compensation Committee develops, consistent with the University's vision, mission, and values, the annual performance goals and criteria to be used in determining merit increases and variable compensation criteria for officers and key employees. The Compensation Committee (in coordination with the University's Human Resources Department) also reviews comparable compensation and benefits information to analyze and provide benchmarking data for the total compensation and benefits packages of officers and key employees. Appropriate comparability data is obtained from independent experts, including total economic benefits paid by similarly situated organizations (both taxable and tax-exempt) for similar job responsibilities. Key deliberations of the Compensation Committee are documented in minutes which are approved at the next Compensation Committee meeting. Form 990, Part VI, Line 15a Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Compensation Committee of the Board of Trustees is responsible for all matters of executive compensation. The Compensation Committee is comprised solely of independent trustees, none of whom have a conflict of interest with respect to the compensation arrangement; the Compensation Committee is accountable for setting reasonable compensation packages for the University's CEO - the University President. The Compensation Committee develops, consistent with the University's vision, mission, and values, the annual performance goals and criteria to be used in determining merit increases and variable compensation criteria for the University President. The Compensation Committee (in coordination with the University's Human Resources Department) also reviews comparable compensation and benefits information to analyze and provide benchmarking data for the total compensation and benefits package of the University President. Appropriate comparability data is obtained from independent experts, including total economic benefits paid by similarly situated organizations (both taxable and tax-exempt) for similar job responsibilities. Key deliberations of the compensation Committee are documented in minutes which are approved at the next Compensation Committee meeting. Whereas the University President is a Jesuit priest who has taken a vow of poverty, all of his earnings are paid directly to the Society of Jesus (the Jesuit order). Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Under the terms of its Charter The Audit Committee of the University's Board of Trustees is charged with monitoring proposed or ongoing transactions for conflicts of interest and addressing any potential or actual conflicts. Pursuant to the University's Conflict of Interest Policy, an annual conflict of interest questionnaire, aimed at determining any family and business relationships and transactions or other transactions that may pose a potential conflict, is distributed to all necessary parties (i.e., board members, officers and executive leadership, and key employees). Covered persons are required to disclose actual or potential conflicts at the time when such conflicts arise. When someone becomes a covered person and annually thereafter, each covered person is required to sign a statement affirming that he/she: (1) has received a copy of the Conflicts of Interest Policy; (2) has read the Policy and understands said Policy; and (3) agrees to comply with all requirements of the Policy, including completing the annual conflict of interest questionnaire. The completed questionnaires for members of the University's Board of Trustees are reviewed by the Director of Internal Audit and Tax Compliance. Thereafter, the University's General Counsel and Director of Internal Audit and Tax Compliance review the completed questionnaires for any persons with actual or potential conflicts, and these individuals are notified via written communication. Moreover, the Director of Internal Audit and Tax Compliance reports any actual or potential conflicts to the University President and the Audit Committee of the Board of Trustees. The completed questionnaires for officers and executive leadership or key employees are reviewed by the Director of Internal Audit and Tax Compliance. Thereafter, the University's General Counsel and Director of Internal Audit and Tax Compliance review the completed questionnaires for any persons with actual or potential conflicts, and these individuals are notified via written communication. Furthermore, the Director of Internal Audit and Tax Compliance reports any actual or potential conflicts to the University President and the Audit Committee of the Board of Trustees. The procedures for addressing any conflict of interest include, but are not limited to, the following: (1) the conflicting interest is fully disclosed to the Board of Trustees; (2) the interested person responds to factual questions related to the substance of the transaction or arrangement being considered, after which he/she shall leave the meeting; (3) the person with the conflict of interest is excluded from the discussion and approval of any proposed transaction; (4) alternatives to the proposed transaction are investigated, competitive bids or comparable valuations are obtained; (5) any conflicting issues arising during the course of a Board of Trustees' meeting which cannot be resolved are referred to the Executive Committee of the Board of Trustees; and (6) the transaction or action must be approved by a majority of disinterested persons. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process The Director of Internal Audit and Tax Compliance (who reports to the University President and Audit Committee of the Board of Trustees) is responsible for overseeing all tax compliance matters for the University of San Francisco, including the preparation of the University's Form 990; accordingly, under his direction (and with the assistance of the University's external tax advisors at Deloitte Tax LLP) the University's Form 990 is prepared by the Tax Analyst in the University's Office of Internal Audit and Tax Compliance. Thereafter, the University's Form 990 is reviewed by the Tax Analyst's supervisor, the Tax Manager. Next, the University's Vice President for Business and Finance and Director of Internal Audit and Tax Compliance concurrently review the University's Form 990 with the University's external tax advisors (Deloitte Tax LLP) who review it one final time before the return is provided to the University's Audit Committee of its Board of Trustees, which has been delegated appropriate authority to review the return on behalf of the University's Board of Trustees. Subsequent to its review, the Audit Committee reports back to the full Board of Trustees regarding its oversight of Form 990, and the final draft of the University's Form 990 (including all required schedules thereto) is provided to the entire Board of Trustees so it is able to make any appropriate inquiries regarding the data contained in the University's Form 990 before the return is filed. Form 990, Part III, Line 4d Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: SPONSORED RESEARCH INCLUDES EXPENDITURES FOR RESEARCH AND TRAINING. Client Note 1 - Form 8858, Schedule HUSF Educational Consulting (China) Co., Ltd. and USF Manila, Inc. are wholly owned disregarded entities of the University of San Francisco, a nonprofit educational corporation defined under Section 501(c)(3) of the Internal Revenue Code. All income from such entities is related to the exempt purpose of the University of San Francisco and is exempt from taxation under Section 501(a) of the Internal Revenue Code. USF Manila Inc c/o USF 2130 Fulton Street San Francisco CA 941171080 981046690 Instruction 61190 University of San Francisco USF Educational Consulting China Co c/o USF 2130 Fulton Street San Francisco CA 941171080 981046669 Recruiting; Fundraising 1679 200287 University of San Francisco Employer-Contribution VEBA Trust 2130 Fulton Street San Francisco CA 941171080 047024785 Benefit plan MO 501(c)(9) University of San Francisco true Employee-Contribution VEBA Trust 2130 Fulton Street San Francisco CA 941171080 047024784 Benefit plan MO 501(c)(9) University of San Francisco true false false false false false false false false false false false false false false false false false false false