2014-02-14T14:24:04-06:00 2013-06-30 GRANT THORNTON LLP 175 W JACKSON BLVD STE 2000 CHICAGO IL 60604 990 2012-07-01 362167048 DePaul University % SHERRI SIDLER DEPA 3123626760 1 E Jackson Blvd Suite Chicago IL 60604 BONNIE A FRANKEL 3123625562 2014-02-13 true DANIEL ROMANO 3128560200 2012 2015-11-30 17:44:51Z Rev Dennis H Holtschneider CM 1 E Jackson Blvd Chicago IL 60604 873753277 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. 44 41 9379 93 2647766 391429 58512724 35681718 637384929 663654772 21806718 17159055 12493657 10862635 730198028 727358180 155410583 171308514 0 0 321511306 330657404 350211 176448 13715143 195268209 161690044 672540309 663832410 57657719 63525770 1266729412 1314094248 537163046 508319758 729566366 805774490 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 230776247 624200412 Instruction - fall enrollment for the 2012/13 academic year totaled 24,966, making DePaul the nation's largest catholic university for the fifteenth consecutive year. The above total included 16,498 undergraduate students and 8,468 graduate and professional students. Of the university's total enrollment for the 2012/13 academic year, 32% were students of color and 53% were women. DePaul offered more than 290 comprehensive and innovative undergraduate and graduate programs during the 2012/13 academic year, along with a broad curriculum for adult continuing education. 171308514 171308514 Student and other financial aid - this category includes expenditures for all forms of institutional aid and accounted for approximately 26% 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 $157 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 $10 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. 57225654 23548 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. 47741733 39023993 Auxiliary Services 56630919 344746 Student Services 8899552 59593 Public Service 8518754 2480 Research 121790958 39430812 581101373 true true false true false false false true true true true true false false true true true false true true true true true true true true false true true true true false true false false false false false true true true true true false false false true true true false false true 37087 0 true 9379 true true true true IT false false false true true false false false false X 44 41 false false false false true true false true true false false false true true true true true true true false AK AZ CA CO WA X SHERRI SIDLER 3123627150 1 E JACKSON BLVD Chicago IL 60604 Rev Dennis H Holtschneider CM 50.0 X X 786714 0 61412 James M Jenness 1.0 X 0 0 0 William E Bennett 1.0 X 0 0 0 Fr Thomas Anslow CM 1.0 X 0 0 0 Peter C Argianas 1.0 X 0 0 0 Karen M Atwood 1.0 X 0 0 0 Gerald A Beeson 1.0 X 0 0 0 John L Brennan 1.0 X 0 0 0 Ruth W Brinkley 1.0 X 0 0 0 Frank M Clark 1.0 X 0 0 0 Curtis J Crawford 1.0 X 0 0 0 Sebastian S Cualoping 1.0 X 0 0 0 Dr Connie R Curran 1.0 X 0 0 0 Mary A Dempsey 1.0 X 0 0 0 Sr Margaret Mary Fitzpatrick SC 1.0 X 0 0 0 Sasha L Gerritson 1.0 X 0 0 0 Chester A Gougis 1.0 X 0 0 0 Sue L Gin 1.0 X 0 0 0 Jack M Greenberg 1.0 X 0 0 0 Arnold T Grisham 1.0 X 0 0 0 Richard A Hanson 1.0 X 0 0 0 Harry J Harczak 1.0 X 0 0 0 William E Hay 1.0 X 0 0 0 Dr Donald E Heller 1.0 X 0 0 0 The Very Rev Perry F Henry 1.0 X 0 0 0 Roberto Herencia 1.0 X 0 0 0 Lorraine Holland 1.0 X 0 0 0 Stacy R Janiak 1.0 X 0 0 0 Jeffrey J Kroll 1.0 X 0 0 0 Rev James J Maher CM 1.0 X 750 0 0 Rev Thomas McKenna CM 1.0 X 500 0 0 Carla Michelotti 1.0 X 0 0 0 Patrick JMoore 1.0 X 0 0 0 Tpeter J Pesce 1.0 X 0 0 0 Anne R Pramaggiore 1.0 X 0 0 0 Rev Mark S Pranaitis CM 1.0 X 0 0 0 Larry R Rogers Sr 1.0 X 0 0 0 George Ruff 1.0 X 0 0 0 James Ryan 1.0 X 0 0 0 Bertram L Scott 1.0 X 0 0 0 John B Simon 1.0 X 0 0 0 John C Staley 1.0 X 0 0 0 Daniel C Ustian 1.0 X 0 0 0 Dia S Weil 1.0 X 0 0 0 Rev Edward R Udovic CM 50.0 X 280643 0 58466 Patricia O'Donoghue 50.0 X 310949 0 32164 Robert L Kozoman 50.0 X 418413 0 36526 Bonnie A Frankel 50.0 X 319887 0 31240 David H Kalsbeek 50.0 X 441956 0 68749 Mary C Finger 50.0 X 356113 0 26412 Jay Braatz 50.0 X 233464 0 23909 Robert Janis 50.0 X 327014 0 68590 James R Doyle 50.0 X 181429 0 19863 Cindy Summers 50.0 X 148339 0 21821 Jose Padilla 50.0 X 380628 0 66445 Elizabeth F Ortiz 50.0 X 180162 0 25162 Jeffrey Bethke 50.0 X 234426 0 35842 Mark Hawkins 50.0 X 191983 0 21007 Cynthia Lawson 50.0 X 187753 0 21717 Stephanie Smith 50.0 X 26550 0 0 Kathryn Stieber 50.0 X 190945 0 18393 Robert McCormick 50.0 X 236780 0 36024 Rev John T Richardson CM 50.0 X 165749 0 41442 Ray Whittington 50.0 X 389782 0 36749 Charles Suchar 50.0 X 328612 0 31828 Gregory Mark 50.0 X 361398 0 36749 Oliver Purnell 50.0 X 2288096 0 32164 Doug Bruno 50.0 X 448148 0 65904 Jean Lenti Ponsetto 50.0 X 367536 0 25412 James Shilling 50.0 X 383917 0 25412 Helmut Epp 50.0 X 819560 0 25412 William Seithel X 424461 0 16471 11412657 0 1011285 568 true true false WE O'Neil Construction Co 2751 N Clybourn Ave CHICAGO IL 60614 Construction 33574442 JC Anderson Inc 834 N Church Rd ELMHURST IL 60126 Construction 11509391 Millard Group Inc 7301 N Cicero LINCOLNWOOD IL 60712 Janitorial 7817293 Hill Mechanical Operations 11045 Gage Ave FRANKLIN PARK IL 60131 Construction 4077838 Antunovich Associates Inc 224 W Huron St CHICAGO IL 60610 Architectural 3354502 86 1199259 804957 11144838 22532664 2487260 35681718 TUITION 900099 607159018 607159018 ROOM AND BOARD 721000 25880475 25880475 STUDENT FEES 900099 16901449 16901449 ATHLETICS 711210 7413534 7413534 RECREATION CENTER 713940 3133037 1158942 1974095 3167259 2736209 431050 663654772 13816526 13816526 4405 4405 1268380 1268380 0 0 0 149397000 146058876 3338124 3338124 3338124 174128 1199259 320254 -146126 -146126 22292 15967 6325 6325 0 RENTALS 531120 8063421 115404 7948017 PARKING FEES 812930 1160102 124715 1035387 COPYING AND PRINTING 900099 148548 1234 147314 361985 1268 360717 9734056 727358180 661249627 2647766 27779069 X 3400946 3400946 165702179 165702179 2205389 2205389 0 6563084 750497 5476858 335729 112726 66226 46500 259310661 226068593 25519207 7722861 14217359 12062944 1558020 596395 33256802 28217725 3654054 1385023 17196772 14590873 1884521 721378 2469005 1571034 897971 1744731 3323 1741239 169 307921 307921 123748 123748 176448 176448 1219328 1219328 11331308 7627413 3557025 146870 4488192 4336322 151453 417 22302550 18073402 3859706 369442 7900004 7392900 394845 112259 0 38802714 30688882 7373423 740409 9445023 8081964 1165343 197716 1250 1250 2720845 2504786 200713 15346 13805365 10893315 2522689 389361 0 37590789 29167247 7254185 1169357 1798288 1280292 435670 82326 CHANGE IN POST-RETIREMENT BENE -18882694 -15708918 -2486779 -686997 ENT & FOOD PURCHASE 5498650 3743543 1528848 226259 BAD DEBT 4538804 4538804 BOOKS, SUBSCRIP & EDU MATTER 3882751 3696990 171386 14375 10601472 10143452 458020 663832410 581101373 69015894 13715143 31397 28538 85373226 53274719 16118362 13126740 22470915 29573454 817 0 0 0 9968132 11575578 0 0 11474831 9004952 963417250 319307308 586784451 644109942 390052482 405606113 116151296 122136830 0 0 1 1 28303502 25657381 1266729412 1314094248 67806006 57420222 0 0 46401326 52565028 307135876 296071447 2088826 2437977 0 0 19654187 18430529 0 0 94076825 81394555 537163046 508319758 X 647444904 724017247 31298861 31400720 50822601 50356523 729566366 805774490 1266729412 1314094248 X 63525770 15661808 330000 -3309454 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false false false false true 123748 false false 123748 false Organization's Lobbying Activities SCHEDULE C, PART II-B, LINE 1J DePaul University incurred $123,748 in costs related to lobbying at the federal, state and local level in fiscal 2012/13. DePaul University retains professional service firms to assist in its lobbying at all levels. DePaul contacts legislators, members of legislative staffs, as well as various departments, including the U.S. Department of Education, the U.S. Department of State, in addition to state and local executive agencies and legislators. DePaul's lobbying efforts support higher education policy and funding issues. In addition, in fiscal 2012/13, DePaul contacted federal officials with regard to the following legislation: - S.952 DREAM ACT Department of Labor, Health and Human Services, and Education and Related Agencies Appropriations Act, 2012. - HR 2579 & S 627 Pathways to College Act - HR 4297 Workforce Investment Improvement Act of 2012 DePaul lobbied the Illinois General Assembly in support of appropriations to the Monetary Award Program and to higher education generally. It also lobbied in support of the Illinois DREAM Act. DePaul engaged the following in support of its lobbying efforts: - Cornerstone Government Affairs - Duffy Tierney Duffy - Hynes Law Office 448690 2094966 X X X X false false true X 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 314743015 4535093 -65390375 4534340 3081181 698223 245573989 0.89870 0.10060 0.00070 false false 79907334 79907334 696745241 248485165 448260076 10915563 7086081 3829482 95076408 63736062 31340346 80772704 0 80772704 644109942 OTHER COMMINGLED FUNDS 122136830 F 122136830 0 POST RETIREMENT BENEFIT RESERVE 69473588 CAPITAL LEASES 2114320 GOVT ADVANCES FOR STUDENT LOAN 9806647 81394555 X 581467941 15661808 330000 -3309454 12682354 568785587 1219328 157353265 158572593 727358180 505259817 505259817 1219328 157353265 158572593 663832410 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 positions on its financial statements. As of June 30, 2013 and 2012, the University has not identified or provided for any such positions. Supplemental Description - Other Schedule D, Part XI, Line 2d OTHER REVENUE RECONCILING ITEMS Loss on disposal of fixed assets (144,562) Change in value of trust held by others (1,036,340) Loss on bond defeasance (2,128,552) ----------- Total: (3,309,454) Supplemental Description - Other Schedule D, Part XI, Line 4b OTHER REVENUE RECONCILING ITEMS Tuition discounts shown as contra revenue on financial statements 157,689,486 Special event and gaming expenses (336,221) ----------- Total: 157,353,265 Supplemental Description - Other Schedule D, Part XII, Line 4b OTHER EXPENSES RECONCILING ITEMS Tuition discounts shown as contra revenue on financial statements 157,689,486 Special event and gaming expenses (336,221) ----------- Total: 157,353,265 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, DePaul 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. DePaul 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 182993 East Asia and the Pacific Program Services Study Abroad Programs 637073 Europe (Including Iceland and Greenland) 10 Program Services Study Abroad Programs 3661469 Middle East and North Africa 1 Program Services Degree & Study Abroad 538119 North America 1 Program Services Study Abroad Programs 103175 Russia and the Newly Independent States Program Services Study Abroad Programs 13448 South America 4 Program Services Study Abroad Programs 177405 South Asia Program Services Study Abroad Programs 115077 Sub-Saharan Africa Program Services Degree & Study Abroad 143044 Central America and the Caribbean Grantmaking 73283 East Asia and the Pacific Grantmaking 211518 Europe (Including Iceland and Greenland) Grantmaking 1592326 Middle East and North Africa Grantmaking 76407 North America Grantmaking 94270 Russia and the Newly Independent States Grantmaking 5826 South America Grantmaking 87984 South Asia Grantmaking 17779 Sub-Saharan Africa Grantmaking 45998 17 17 7731196 45998 7777194 Europe (Including Iceland and Greenland) General Support 75000 Wire N/A N/A 1 0 Scholarships for Students Central America and the Caribbean 43 73283 Credit N/A N/A Scholarships for Students East Asia and the Pacific 86 211518 Credit N/A N/A Scholarships for Students Europe (Including Iceland and Greenland) 373 1517326 Credit N/A N/A Scholarships for Students Middle East and North Africa 34 76407 Credit N/A N/A Scholarships for Students North America 35 94270 Credit N/A N/A Scholarships for Students Russia and the Newly Independent States 8 5826 Credit N/A N/A Scholarships for Students South America 90 87984 Credit N/A N/A Scholarships for Students South Asia 11 17779 Credit N/A N/A Scholarships for Students Sub-Saharan Africa 59 45998 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 The grant amounts included on Schedule F, Part III, represent scholarships to students who resided in, or will be traveling to, a particular region to participate in an educational program. The scholarship amounts are administered through the university's financial aid system and are internally credited to the student's DePaul tuition account, which reduces tuition charges payable to the university. The amount included on Schedule F, Part II represents a contribution provided to a non-U.S. charitable organization to assist with the furtherance of the organizations charitable purposes. X X X X X X X true Diamond Marketing Solutions INC 280 Madsen Dr Bloomingdale IL 60108 Design false 87552 Edventures Inc 101 Federal St Boston MA 02110 Consulting false 18000 Moira Company 1362 W Grand Ave Chicago IL 60642 Design false 6000 OWPP Cannon Design Inc PO Box 10006 New York NY 10259 Design false 8411 RR Newkirk 8695 S Archer Willow Springs IL 60480 Design false 22341 Grenzebach Glier Assoc PO BOX 88277 CHICAGO IL 60680 CONSULTING false 23923 166227 AK AZ CO WA Real Est. Cntr 551677 506077 45600 500 48566 Theater Event 282493 258558 23935 27477 50000 768 25479 14 539217 434624 104593 22013 131366 14085 1373387 1199259 174128 49990 229932 768 39564 320254 -146126 22292 2921 13046 true 0.38000 22292 2921 13046 15967 6325 IL true false true false 0.20000 0.80000 Sherri Sidler Interim Controller 1 E Jackson Blvd Chicago IL 60604 false See part iv false SCHEDULE G, PART I, LINE 2B, COLUMN V During the fiscal year DePaul paid a number of organizations who provided professional fundraising services such as material preparation and consulting services, which were used to enhance the university's fundraising activities. At no time did these organizations have custody or control of contributions to the university. All amounts listed in column (v) relate to services performed for the university's fundraising campaign, which has raised over $33.5 million in cash, non-cash and pledges (excluding governmental grants) for the year ended June 30, 2013. 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 and Washington. The university is exempt from registering, for the purpose of soliciting charitable funds, in all other states. SCHEUDLE G, PART III, LINE 16 Because the university currently conducts limited gaming activities and due to the fact that there is no state of Illinois requirement, it does not have a designated gaming manager. As gaming activities arise, various departments of the university are involved to ensure proper accounting, controls, reporting and compliance with regulatory requirements. Schedule G, Part III, Line 11 The university is not a membership organization as described by the IRS. The university therefore doesn't consider its donors members. Therefore, the organization has checked box 11 in Part III of Schedule G, "Yes." true American Heart Association 7272 Greenville Ave Dallas TX 75231 135613797 501(c)(3) 25000 General Support General Support General Support General Support General Support General Support Fund Endowment General Support General Support General Support General Support General Support General Support General Support General Support Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award Grant sub-award St Vincent DePaul Church 1010 W Webser Ave Chicago IL 60614 362183816 501(c)(3) 429237 GENERAL SUPPORT Chicago History Museum 1601 N Clark St Chicago IL 60614 362167004 501(c)(3) 11000 SEE PART IV Chicago Academy of Sciences 2430 N Cannon Dr Chicago IL 60614 360895575 501(c)(3) 11000 SEE PART IV Catholic Theological Union 5401 S Cornell Ave Chicago IL 60615 362647967 501(c)(3) 55000 GENERAL SUPPORT Association of Catholic Colleges and Universities One DuPont Circle NW Washington DC 20036 522268177 501(c)(3) 35000 GENERAL SUPPORT University of Southern California University Park Los Angeles CA 90033 251843470 501(c)(3) 300000 FUND ENDOWMENT Congregation of the Mission - Western Province 13663 Rider Trail N Earth City MO 63045 436029948 501(c)(3) 410456 GENERAL SUPPORT Illinois Coalition for Immig and Refugee Rits 55 E Jackson Blvd Chicago IL 60604 363783551 501(c)(3) 6500 GENERAL SUPPORT Near South Planning Board 2600 S Michigan Ave Chicago IL 60616 363083180 501(c)(3) 6200 GENERAL SUPPORT Driehaus Design Initiative 25 E Erie St Chicago IL 60611 271694951 501(c)(3) 12000 GENERAL SUPPORT Foundation for the Gobal Compact 801 2nd Ave New York NY 10017 161756484 501(c)(3) 5500 GENERAL SUPPORT Chicago International Film Festival 30 E Adams St Chicago IL 60603 362545170 501(c)(3) 12250 CREATE ENDOWMENT Northwestern University 633 Clark St 401 Evanston IL 60208 362167817 501(c)(3) 6000 GENERAL SUPPORT Big East Conference 11 Times Square New York NY 10036 Applied for 1000000 GENERAL SUPPORT Ann & Robert H Lurie Children's Hosp 225 E Chicago Ave Chicago IL 60611 362170833 501(c)(3) 7190 GRANT SUB-AWARD Blackburn University 700 College Ave Carlinville IL 62626 370661491 501(c)(3) 12018 GRANT SUB-AWARD Broader Urban Involvement and Leadership 5100 W Harrison Chicago IL 60644 237022085 501(c)(3) 20912 GRANT SUB-AWARD Chicago Public Schools - Senn HS 125 S Clark St Chicago IL 60603 366005821 501(c)(3) 13790 GRANT SUB-AWARD Chicago Wilderness Trust 8 S Michigan Ave Chicago IL 60603 364479642 501(c)(3) 19924 GRANT SUB-AWARD College of William and Mary PO Box 399 Williamsburg VA 23187 546001718 501(c)(3) 87756 GRANT SUB-AWARD Concordia University Chicago 7400 Augusta St River Forest IL 60305 362191242 501(c)(3) 7464 GRANT SUB-AWARD Dominican University 7900 W Division River Forest IL 60305 362167855 501(c)(3) 5232 GRANT SUB-AWARD Greenville College 315 E College Ave Greenville IL 62246 370681530 501(c)(3) 7787 GRANT SUB-AWARD Community Colleges of Chicago 226 W Jackson Blvd Chicago IL 60606 362606236 501(c)(3) 20348 GRANT SUB-AWARD Illinois College 1101 W College Ave Jacksonville IL 62650 370661211 501(c)(3) 9000 GRANT SUB-AWARD Illinois Institute of Technology 3424 S State St Chicago IL 60616 362170136 501(c)(3) 12233 GRANT SUB-AWARD John Marshall Law School 315 S Plymouth Ct Chicago IL 60604 362371220 501(c)(3) 33433 GRANT SUB-AWARD Kent State University 134 Cartwright Hall Kent OH 44242 316402079 501(c)(3) 132564 GRANT SUB-AWARD Lewis University One University Way Romeoville IL 60446 362167773 501(c)(3) 7659 GRANT SUB-AWARD Loyola University of Chicago 820 N Michigan Ave Chicago IL 60611 361408475 501(c)(3) 78809 GRANT SUB-AWARD Northwestern University 633 Clark St Evanston IL 60208 362167817 501(c)(3) 203288 GRANT SUB-AWARD Rockford College 5050 E State St Rockford IL 61108 362167842 501(c)(3) 5450 GRANT SUB-AWARD Roosevelt University 430 S Michigan Ave Chicago IL 60605 362167854 501(c)(3) 10505 GRANT SUB-AWARD Rush University Medical Center 1700 W Van Buren St Chicago IL 60612 362174823 501(c)(3) 11950 GRANT SUB-AWARD Saint Xavier University 3700 W 103rd St Chicago IL 60655 362177133 501(c)(3) 12215 GRANT SUB-AWARD Shimer College 3424 S State St Chicago IL 60616 362167921 501(c)(3) 7500 GRANT SUB-AWARD SIEMENS Corporate Research 755 College Rd E Princeton NJ 08540 222916478 26366 GRANT SUB-AWARD Southern Illinois University 6 Harpin Dr Edwardville IL 62026 370986220 501(c)(3) 16667 GRANT SUB-AWARD Southwest Youth Collaborative 6400 S Kedzie Ave Chicago IL 60629 363892403 501(c)(3) 13065 GRANT SUB-AWARD Trinity College of Nursing & Health Science 2701 17th St Rock Island IL 61201 362739299 501(c)(3) 7200 GRANT SUB-AWARD University of Chicago 5801 S Ellis Ave Chicago IL 60637 362177139 501(c)(3) 56160 GRANT SUB-AWARD University of Illinois 506 S Write St Urbana IL 61801 376000511 501(c)(3) 49230 GRANT SUB-AWARD University of Kentucky Research 301 Peterson Service Build Lexington KY 40506 616033693 501(c)(3) 39963 GRANT SUB-AWARD University of Virginia PO Box 400195 Charlottesville VA 22904 546001796 501(c)(3) 15732 GRANT SUB-AWARD 43 2 Scholarships for Students 13548 155679007 N/A N/A Tuition Waivers for DePaul Employees & Dependents 830 10023172 N/A N/A Procedure for Monitoring Use of Grant Funds Inside U.S. Schedule I, Part I, Line 2 Contributes made by the university to other charitable organizations are made pursuant to University policy. Contributions by the University are made where they further the universitys 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 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. SCHEDULE I, PART II In March 2013, an agreement was reached by seven member schools, including DePaul University, to form the new Big East Conference. Although the Big East name was retained from the old conference, a new entity was formed. As of June 30, 2013, the new Big East Conference entity has applied for 501(c)(3) status, but it has not yet been granted. X X X X X X false true X X X X X true false false false false false false true true true Rev Dennis H Holtschneider CM 505956 0 183500 0 97258 0 20000 0 49455 0 856169 0 0 0 Rev Edward R Udovic CM 214007 0 61636 0 5000 0 0 0 61550 0 342193 0 0 0 Patricia O'Donoghue 307962 0 0 0 2987 0 20000 0 13076 0 344025 0 0 0 Robert L Kozoman 410983 0 0 0 7430 0 20000 0 21689 0 460102 0 0 0 Bonnie A Frankel 318597 0 0 0 1290 0 20000 0 16403 0 356290 0 0 0 David H Kalsbeek 440591 0 0 0 1365 0 20000 0 53912 0 515868 0 0 0 Mary C Finger 323027 0 0 0 33086 0 20000 0 14081 0 390194 0 0 0 Jay Braatz 232174 0 0 0 1290 0 18497 0 13094 0 265055 0 0 0 Robert Janis 325724 0 0 0 1290 0 20000 0 53753 0 400767 0 0 0 James R Doyle 159501 0 0 0 21928 0 12742 0 9735 0 203906 0 0 0 Cindy Summers 146160 0 1500 0 679 0 9657 0 17069 0 175065 0 0 0 Jose Padilla 363018 0 0 0 17610 0 20000 0 51608 0 452236 0 0 0 Elizabeth F Ortiz 179512 0 0 0 650 0 14258 0 16005 0 210425 0 0 0 Jeffrey Bethke 233926 0 0 0 500 0 19093 0 21915 0 275434 0 0 0 Mark Hawkins 191751 0 0 0 232 0 15595 0 10560 0 218138 0 0 0 Cynthia Lawson 167999 0 0 0 19754 0 12594 0 10105 0 210452 0 0 0 Kathryn Stieber 190713 0 0 0 232 0 12981 0 10461 0 214387 0 0 0 Robert McCormick 236480 0 0 0 300 0 19275 0 21912 0 277967 0 0 0 Ray Whittington 387727 0 0 0 2055 0 20000 0 21912 0 431694 0 0 0 Charles Suchar 326326 0 0 0 2286 0 20000 0 16799 0 365411 0 0 0 Gregory Mark 360668 0 0 0 730 0 20000 0 23519 0 404917 0 0 0 Oliver Purnell 2286770 0 0 0 1326 0 20000 0 13398 0 2321494 0 0 0 Doug Bruno 423668 0 22500 0 1980 0 20000 0 51066 0 519214 0 0 0 Jean Lenti Ponsetto 293560 0 72686 0 1290 0 20000 0 16745 0 404281 0 0 0 James Shilling 382602 0 0 0 1315 0 20000 0 6732 0 410649 0 0 0 Helmut Epp 817088 0 0 0 2472 0 20000 0 12807 0 852367 0 0 0 William Seithel 133159 0 0 0 291302 0 10854 0 7744 0 443059 0 0 0 Rev John T Richardson CM 165749 0 0 0 0 0 0 0 41997 0 207746 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 air fare, 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 a first class fare is the only available fare based on necessary travel dates. University policy requires additional documentation in the case of first or business class air fare 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 event locations. On rare occasion, staff members or their guests may accompany the team on a scheduled flight if excess seating is available. In such instances, if a business purpose is not present for the staff member or guest, the taxable value of the flight is calculated pursuant to the non-commercial flight valuation rule, as described in IRS Regulation Section 1.61-21(g). Travel for Companions - the university occasionally pays for the travel of a staff member's spouse for university business purposes, where it believes it is in the best interest of the university. University approval is required for spousal travel as is proper documentation under the university's accountable plan. Additionally, on rare occasion a staff members companion may accompany a DePaul athletic team upon 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 employees 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 employees services agreement with the university. The value of the housing provided is not taxable to the individual to the extent it is a condition of their employment. The remaining value is taxable to the individual and reported in Schedule J, Part II other reportable compensation column (Col B(III)). Health Club or Social Club or Initiation fees - such payments are generally provided based on the provisions of an employees services agreement with the university. Payments for non-business use of such items are taxable to the individual. Personal Services - such payments are generally provided based on the provisions of an employees services agreement with the university. Payments for such items are taxable to the individual. Written policy regarding payment or reimbursement Schedule J, Part I, Line 1b The items indicated for Line 1A, other than first class, charter travel, and travel for companions, are provided pursuant to an employees 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 universitys process for determining compensation for disqualified persons. Severance or change of control Schedule J, Part I, Line 4a Mr. William Seithel received a severance payment during the 2012 calendar year in the amount of $271,343. Mr. Seithel's employment with the university ended in June 2012. Non-fixed payments Schedule J, Part I, Line 7 For those individuals listed in form 990, part VII, section A, line 1a, who are eligible, bonuses are paid pursuant to their service agreement with the university. Such agreements generally contain either a dollar or percentage of base salary limit up to which the individual is eligible to receive as a bonus for a fiscal year. Actual bonus amounts received are based on attaining certain performance goals set by the university. In addition all full-time staff, excluding executive level employees, is eligible for the Universitys Staff Recognition and Award Program. This program is designed to identify and reward such distinctive and exceptional achievements by staff employees who maintain their day-to-day duties at an exceptional level. The program recognizes achievements that go above and beyond the employee's core duties when they exhibit actions that significantly contribute to the Universitys or departmental initiatives, exceptional customer service, or ideas that improve operational efficiency. Such awards are treated as bonus compensation amounts by the University. During the Schedule J compensation reporting period, Ms. Cindy Summers received an award under the program prior to her appointment as Interim Vice President for Student Affairs. Initial contract exception Schedule J, Part I, Line 8 Ms. Lawson was named Vice President for Public Relations and Communications and entered into a services agreement with the University in April 2012. Ms. Smith, who is listed on Form 990, Part VII, Section A, but who is not listed on Schedule J, Part II, due to her calendar 2012 compensation, was named Vice President for Human Resources and entered into a services agreement with the University in November 2012. Both Ms. Lawsons and Ms. Smiths compensation, pursuant to their services agreements, were determined under the Universitys process for establishing a rebuttable presumption of reasonableness. See Schedule O for a detailed explanation of this process. Neither Ms. Lawson or Ms. Smith were employees of the University prior to their appointments referenced above. Schedule J, Part II The salary amounts shown for Rev. Holtschneider are paid directly to the eastern province of the Congregation of the Mission religious order. The salary amounts shown for Revs. 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 true 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 19785000 625000 62202058 0 0 0 0 0 0 0 62202058 0 2004 false true true true B 10690000 37160000 49823617 0 0 0 602786 0 0 0 49220831 0 2004 true false true true C 19300000 0 47761320 0 0 0 0 252294 0 0 47509026 0 2005 true true true true D 6070000 0 48303875 0 0 0 0 0 0 0 48303875 0 2008 true false true true A 0.00000 0.00000 0.00000 true B 0.00000 0.00000 0.00000 true C 0.00000 0.00000 0.00000 true 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 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 legally defeased with the proceeds of the Series 2013 bonds. The Series 2004C bonds will be fully paid on October 1, 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 MJH Series 1998C-D Bonds, which had an original issue date of October 21, 1998, and MJH Series 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. All proceeds were distributed as of December 15, 2012. 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 bond issues, which both had original issue dates of March 16, 2005. The Series 2005B bonds refunded a portion of the Series 1992 bonds. The Series 2005C bonds refunded a portion of the Series 1997 bonds. No amount is listed on Part II, line 6 for this issue because all the refunding escrow amounts have been spent and the escrow account has expired. Description of Purpose SCHEDULE K CONTINUATION SHEET PART I, COLUMN F, LINE C The Series 2013 bonds were issued to provide funds to fund a refunding escrow to defease the Series 2004C bonds. The Series 2004C bonds were used to provide funds to acquire title to certain educational facilities for a price sufficient to currently refund all outstanding MJH Series 1999D-G bonds. 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, either directly or through a series of refundings, 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. Rebate Computation Date SCHEDULE K, PART IV, COLUMN A, LINE 2C Rebate computation performed 02/02/2009. Rebate Computation Date SCHEDULE K, PART IV, COLUMN B, LINE 2C Rebate computation performed 02/02/2009. Rebate Computation Date SCHEDULE K, PART IV, COLUMN C, LINE 2C Rebate computation performed 03/10/2010. Rebate Computation Date SCHEDULE K, PART IV, COLUMN D, LINE 2C Rebate computation performed 03/01/2013. Private Business Use Percentages SCHEDULE K, PART III, COLUMN D AND CONTINUATION SHEET COLUMNS A & 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. A Illinois Finance Authority 861091967 45200F7F0 2011-02-02 112392802 See Part VI false false false B Illinois Finance Authority 861091967 45200F7Y9 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 2225000 0 50892788 0 0 0 0 0 0 0 50892788 0 2011 true false true true C 0 0 40016227 0 0 40012377 0 0 0 0 0 3850 2014 false true true true A false true false false 0.00000 0.00000 0.00000 false false false true B 0.00000 0.00000 0.00000 true C false true true true false 0.00400 0.00000 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 0 Suzanna Epp ORG OFFICER'S FAMILY MEMB 58909 Employment false Bryan Kozoman ORG OFFICER'S FAMILY MEMB 41799 Employment false Blue Cross Blue Shield EMPLOYS ORG TRUSTEE 2009330 ADMINISTRATION FEES false Commonwealth Edison EMPLOYS ORG TRUSTEE 596906 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, 2013, 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 of the university. The plan provides tuition waivers for employees their eligible dependents and either a spouse or unrelated second domiciled adult. Tuition benefits, including those provided to eligible dependents and either a spouse or second domiciled adult, are either taxable or tax free to the employee 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 those available elsewhere. As such the relationship has been in the best interest of the university. Mr. Gerald A. Beeson, a trustee of the University and chair of the Boards 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 2012/13. Description of Business Transactions Involving Interested Persons Schedule L, Part IV Suzanna Epp is a faculty member of the university and the spouse of Dr. Helmut Epp, a former officer of 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, Executive Vice President of the university. Mr. Kozoman has no direct involvement in the determination of his son's university compensation. Both Fr. Holtschneider and Jose Padilla, current officers of the university, have relatives that were employed by the university during the 2012/13 fiscal year. However, in both cases, the compensation amount paid to their relatives fell below the Form 990, Schedule L reporting threshold. Neither Fr. Holtschneider nor Mr. Padilla has any direct involvement in the determination of their relatives university compensation. Rev. James Maher and Rev. Thomas McKenna, both trustees of the University, received nominal honorariums for speaking at University events during the fiscal year. However, in both cases, the compensation amount paid fell below the Form 990, Schedule L reporting threshold. These amounts have been reported in Form 990, Part VII, Section A. 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. Anne R. Pramaggiore, 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. X 26 69785 See Part II X 15338 See Part II X 184360 See Part II X 71 1985171 See Part II X 4 928 See Part II X 17 198412 See Part II X Media 2 299 See Part II X Equipment 11 24891 See Part II X Misc. 16 4132 See Part II X Entertainment 13 3944 See Part II 5 false true true Schedule M, Part I, Column B The reported amounts represent the total number of contributions for the particular type of property. Schedule M, Part I, Lines 1, 4, 5, 25, 26, 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, PART I, 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 students 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 universitys student centers, which provide a number of student services, including dining services and student life programs. Expenditures related to the universitys bookstores are also included in this category, along with student recreation activities, such as the universitys Ray Meyer Recreation Center. Student Services - this category consists of student related expenditures other than those related to instruction, include graduation and advertising expenses. Expenses related to offices that support the university's students, such as the university's Enrollment Management office, university ministry, Career Center, Student Affairs, Financial Aid office, Registrar, and Student Life offices are also included in this category. Public Service - this category includes expenditures related to programs that impact the public, including the university's Community Based Service Learning Program, which provides students the opportunity to serve the community, while earning university credit. Also included in this category are expenses related to the university's Center for Urban Education, Community Affairs and the art gallery. Research - this category includes all expenses for activities specifically organized to produce research, whether commissioned by an agency external to the university or separately budgeted by an organizational unit within the university. The category includes expenses for individual and/or project research as well as that of institutes and research centers. Delegation of Authority Form 990, Part VI, Line 1a According to the university's By-Laws, the Executive Committee of the Board of Trustees may exercise the authority of the Board at any time. During fiscal 2012/13, the Executive Committee, as authorized by the full Board, elected Donald Pope-Davis as Provost, effective for the 2013-2014 academic year. 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 final filing copy of Form 990 to the university. The final draft of the Form 990 is then reviewed by the universitys Executive Vice President and President. Lastly, the final draft of Form 990 is provided to and reviewed by the members of the Audit Committee of the Universitys Board of Trustees. After review by the Audit Committee, the Form 990 is filed and a copy of the return, without Schedule B, is posted to the Board of Trustees 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 2012/13 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 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. 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 2012/13 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 2012/13 fiscal year, source data represented 2010 pay data as reported in Form 990 and market survey data from 2011. As such all market data gathered was annualized and aged at a rate of 2.5% from the date of the data source. 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 2012/13 fiscal year. Position Date President 6/28/2012 Provost 6/28/2012 Executive Vice President 6/28/2012 Vice President for Finance 6/28/2012 Vice President for Facilities Operations 6/28/2012 Senior Vice President for Advancement 6/28/2012 Vice President and General Counsel 6/28/2012 Vice President for Human Resources 6/28/2012 Controller 6/28/2012 Treasurer 6/28/2012 Senior VP for Enrollment Mgmt and Marketing 6/28/2012 Vice President for PR and Communications 6/28/2012 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 Available to the Public Form 990, Part VI, Line 19 The university's governing documents, by-laws and articles of incorporation, are posted on the universitys Office of the Secretary web site 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 Stephanie Smiths employment with the University began in November 2012. Rev. James Maher and Rev. Thomas McKenna, both trustees of the University, received nominal honorariums for speaking at University events during the fiscal year. PAYMENT OF TRAVEL EXPENSES Form 990, Part IX, Line 18 In May 2013 the University hosted Supreme Court Justice Ruth Bader Ginsburg to assist DePauls Driehaus College of Business, College of Law, and College of Music in celebrating their centennial anniversaries. Justice Ginsburg offered her views on the role of law in selected musical pieces performed live at the celebration. The University paid a portion of Justice Ginsburgs travel expenses incurred to attend the celebration. 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 Universitys 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 the amount of gain on the valuation of the postretirement obligation for the year, shown as a contra-expense on the Universitys financial statements, as a result of a plan amendment and changes in certain actuarial assumptions such as the discount rate, claims experience, and participation election rates. Reconciliation of Change in Net Assets Form 990, Part XI, Line 9 Loss on disposal of fixed assets: (144,562) Change in value of trust held by others: (1,036,340) Loss on bond defeasance (2,128,552) --------------- Total to Form 990, Part XI, Line 9 (3,309,454) 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 (13) N/A IL DePaul Univ Trust true false true true false true false false false false false true false true true false true true false false Charitable Remainder Trusts (13) p 24070 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 transaction 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.