2014-04-07T11:37:06-05:00 2013-05-31 KPMG LLP 355 S Grand Ave Suite 2000 Los Angeles CA 90071 990 2012-06-01 951643992 Chapman University % BEHZAD BINESH CHAP 7147447099 One University Drive Suite Orange CA 92866 HAROLD HEWITT JR 7147447099 2014-04-02 true 2139724000 2012 2015-11-30 17:44:51Z HAROLD HEWITT JR ONE UNIVERSITY DRIVE ORANGE CA 92866 630646759 false X www.chapman.edu X 1861 CA THE MISSION OF CHAPMAN UNIVERSITY IS TO PROVIDE PERSONALIZED EDUCATION OF DISTINCTION THAT LEADS TO INQUIRING, ETHICAL, AND PRODUCTIVE LIVES AS GLOBAL CITIZENS. 70 69 4097 400 -644244 -805619 63920560 37730471 285514922 313211954 13874978 15707004 6142603 5107684 369453063 371757113 89685714 96797195 0 0 118609407 128633551 0 0 12264599 86053672 97791416 294348793 323222162 75104270 48534951 873726667 863828211 252162413 169850009 621564254 693978202 X IN SUPPORT OF OUR MISSION AND VALUES, CHAPMAN UNIVERSITY HAS DEVELOPED AN ACADEMIC VISION TO FOCUS ALL OF OUR EFFORTS ON DELIVERING THE HIGHEST QUALITY EDUCATION FOR OUR STUDENTS. EVERYTHING WE DO, EVERY UNIT ON CAMPUS, EVERY SERVICE AND EVERY PERSON WHO IS PART OF THE CHAPMAN COMMUNITY IS, DIRECTLY OR INDIRECTLY, DEDICATED TO THIS END. A LEARNING COMMUNITY: FACULTY WHO BRIDGE RESEARCH AND PRACTICE, WHO CONNECT ACTIVE SCHOLARSHIP AND CREATIVE ACTIVITY WITH TEACHING AND LEARNING-ARE CENTRAL TO A CHAPMAN EDUCATION. WE FORM A LEARNING COMMUNITY THAT CULTIVATES AND VALUES CONNECTIONS ACROSS DISCIPLINES AND ACROSS TIME. STUDENTS AND FACULTY OFTEN STAY CONNECTED WITH EACH OTHER BEYOND THE LIMITS OF THEIR CLASSROOM DAYS, STAYING IN TOUCH, SOMETIMES FOR DECADES, AS THEY CONTINUE TO NURTURE SHARED INTERESTS BORN AT CHAPMAN. A FOCUS ON EDUCATIONAL EFFECTIVENESS: FACULTY ARE COMMITTED TO SELF-REFLECTION AS A MEANS TO ASSESSMENT AND EFFECTIVENESS IN ORDER TO BEST SERVE OUR STUDENTS. FACULTY ARE EX false false 205329963 96783311 285389977 Instruction: Listed below are Chapman University's Academic Programs, which currently provide over 40 fields of undergraduate study and more than 20 graduate programs as well as a variety of credential and certificate programs: -George L. Argyros School of Business and Economics -College of Educational Studies -Lawrence and Kristina Dodge college of Film and Media Arts -Wilkinson College of Humanities and Social Sciences -Fowler School of Law -College of Performing Arts -Schmid College of Science See more information at www.Chapman.edu 31188219 ACADEMIC SUPPORT: The primary attribute of academic support is the library. At Chapman University, there are two libraries; the Leatherby Libraries and the Rinker Law Library. Not only does the Leatherby Library combine the latest information technology with the personalized attention that is the hallmark of a Chapman education, it also includes nine individually named libraries with distinctive collections representing disciplinary areas of the university. The facility features 15 group study rooms, 6 multi-media preview rooms, over 250 computers for user access, 6 computer classrooms, a library instruction room, an extended-hour study commons, and more than 600 seats at tables, carrels, and lounge chairs. The Leatherby Libraries' collection contains about 265,000 volumes and 2,000 print journal titles, in addition to DVDs, videos, CDs, and other media. The Rinker Law Library currently contains over 293,000 volumes, including books, microforms, audio visual materials, and serials. This facility features seating for about 300 users with access to the Internet and to many electronic research databases. 21431621 STUDENT SERVICES: Chapman University students have endless opportunities for extending their education beyond the classroom. These opportunities include student government, Division III intercollegiate athletics, publications, radio broadcasting, fine arts, and over 100 registered student organizations, including an active fraternity and sorority system. 20919214 27821977 278869017 true true false false false false false true false true true true false false true true false true true true true false true false true false false true true true true false false false false false false false false true false true true false false true true true true false false true 704 0 true 4097 true true true false false false false true true false false false false X 70 69 false false false false false false false true true false false true true true true true true true true false CA X X BEHZAD BINESH 7147447099 ONE UNIVERSITY DRIVE ORANGE CA 92866 X JAMES DOTI 40.0 1.0 X X 601946 0 228133 DOY B HENLEY 1.0 0.0 X X 0 0 0 DAVID A JANES 1.0 0.0 X X 0 0 0 DAVID EI PYOTT 1.0 0.0 X X 0 0 0 SCOTT CHAPMAN 1.0 0.0 X X 0 0 0 ZELMA M ALLRED 1.0 0.0 X X 0 0 0 WYLIE A AITKEN 1.0 0.0 X 0 0 0 DONNA FORD ATTALLAH 1.0 0.0 X 0 0 0 RAJ S BHATHAL 1.0 0.0 X 0 0 0 JAMES P BURRA 1.0 0.0 X 0 0 0 MIKE CARVER 1.0 0.0 X 0 0 0 PHILLIP H CASE 1.0 0.0 X 0 0 0 IRVING M CHASE 1.0 0.0 X 0 0 0 HAZEM CHEHABI 1.0 0.0 X 0 0 0 ARLENE R CRAIG 1.0 0.0 X 0 0 0 JEROME W CWIERTNIA 1.0 0.0 X 0 0 0 ZEINAB H DABBAH 1.0 0.0 X 0 0 0 KRISTINA DODGE 1.0 0.0 X 0 0 0 JAMES W EMMI 1.0 0.0 X 0 0 0 H ROSS ESCALETTE 1.0 0.0 X 0 0 0 DALE E FOWLER 1.0 0.0 X 0 0 0 BARRY GOLDFARB 1.0 0.0 X 0 0 0 DAVID C HENLEY 1.0 0.0 X 0 0 0 ROGER C HOBBS 1.0 0.0 X 0 0 0 WILLIAM K HOOD 1.0 0.0 X 0 0 0 MARK CHAPIN JOHNSON 1.0 0.0 X 0 0 0 JENNIFER L KELLER 1.0 0.0 X 0 0 0 PARKER S KENNEDY 1.0 0.0 X 0 0 0 JOE E KIANI 1.0 0.0 X 0 0 0 JOANN LEATHERBY 1.0 0.0 X 0 0 0 CHARLES D MARTIN 1.0 0.0 X 0 0 0 JAMES V MAZZO 1.0 0.0 X 0 0 0 JOEL P MOSKOWITZ 1.0 0.0 X 0 0 0 SEBASTIAN PAUL MUSCO 1.0 0.0 X 0 0 0 FRANK O'BRYAN 1.0 0.0 X 0 0 0 HARRY S RINKER 1.0 0.0 X 0 0 0 JAMES B ROSZAK 1.0 0.0 X 0 0 0 THE HONORABLE LORETTA SANCHEZ '82 1.0 0.0 X 0 0 0 MOHINDAR S SANDHU 1.0 0.0 X 0 0 0 JAMES RONALD SECHRIST 1.0 0.0 X 0 0 0 RONALD M SIMON 1.0 0.0 X 0 0 0 RONALD E SODERLING 1.0 0.0 X 0 0 0 GLENN B STEARNS 1.0 0.0 X 0 0 0 R DAVID THRESHIE 1.0 0.0 X 0 0 0 EMILY CREAN VOGLER 1.0 0.0 X 0 0 0 KAREN R WILKINSON 1.0 0.0 X 0 0 0 DAVID W WILSON 1.0 0.0 X 0 0 0 THE HONORABLE GEORGE L ARGYROS '59 1.0 0.0 X 0 0 0 DONALD E SODARO 1.0 0.0 X 0 0 0 RICHARD BERTEA 1.0 0.0 X 0 0 0 LYNN HIRSCH BOOTH 1.0 0.0 X 0 0 0 J BEN CROWELL 1.0 0.0 X 0 0 0 LESLIE N DURYEA 1.0 0.0 X 0 0 0 ROBERT A ELLIOTT 1.0 0.0 X 0 0 0 MARION KNOTT 1.0 0.0 X 0 0 0 JACK B LINDQUIST 1.0 0.0 X 0 0 0 RANDALL R MCCARDLE 1.0 0.0 X 0 0 0 CECILIA PRESLEY 1.0 0.0 X 0 0 0 BARRY RODGERS 1.0 0.0 X 0 0 0 RICHARD R SCHMID 1.0 0.0 X 0 0 0 MARCIA COOLEY 1.0 0.0 X 0 0 0 REVEREND DON DEWEY 1.0 0.0 X 0 0 0 KELSEY C FLEWELLEN 1.0 0.0 X 0 0 0 JUDITH A GARFI-PARTRIDGE 1.0 0.0 X 0 0 0 REVEREND MARY JACOBS 1.0 0.0 X 0 0 0 REVEREND DAYNA KINKADE 1.0 0.0 X 0 0 0 PENNI MCROBERTS 1.0 0.0 X 0 0 0 REVEREND STANLEY D SMITH 1.0 0.0 X 0 0 0 REVEREND DENNY WILLIAMS 1.0 0.0 X 0 0 0 REVEREND FELIX VILLANUEVA 1.0 0.0 X 0 0 0 DANIELE STRUPPA 40.0 1.0 X 801567 0 250697 HAROLD HEWITT JR 40.0 0.0 X 606850 0 72678 JERRY PRICE 40.0 0.0 X 196071 0 28129 KRIS OLSEN 40.0 0.0 X 312703 0 36968 MICHAEL PELLY 40.0 0.0 X 216023 0 26026 REBECCA R CAMPOS 40.0 0.0 X 258042 0 36509 SHERYL BOURGEOIS 40.0 0.0 X 453281 0 36631 Mark Woodland 40.0 0.0 X 200097 0 17541 ARTHUR KRAFT 40.0 0.0 X 371672 0 37581 MENAS KAFATOS 40.0 0.0 X 492622 0 33120 THOMAS J CAMPBELL 40.0 0.0 X 457778 0 39047 VERNON SMITH 40.0 0.0 X 489314 0 123809 YAKIR AHARONOV 40.0 0.0 X 454536 0 22431 GARY BRAHAM 0.0 40.0 X 277917 703454 45072 6190419 703454 1034372 219 true true false LATHAM AND WATKINS PO BOX 894263 LOS ANGELES CA 90189 legal 686306 AWH CONSTRUCTION 4311 FARQUHAR AVE LOS ALAMITOS CA 92720 CONSTRUCTION 407589 DEIONGHS CONSTRUCTION 1515 E KATELLA AVENUE SUITE 2157 ANAHEIM CA 92805 CONSTRUCTION 737180 GAASCH CONSTRUCTION 1070 N BATAVIA SUITE 523 ORANGE CA 92867 CONSTRUCTION 251014 NCM DEMOLITION 404 N BERRY STREET BREA CA 92821 CONSTRUCTION 240400 17 X 1993271 1389883 3679975 30667342 7403309 37730471 TUITION AND FEES 611710 285389977 285389977 STUDENT HOUSING 611710 17589960 17589960 MEAL PLANS 611710 6411386 6411386 FACILITIES/CONFER. 531390 1421648 1421648 STUDENT HEALTH PLANS 611710 750346 750346 1648637 1648637 313211954 5770249 -757023 6527272 0 0 3040254 3362191 -321937 0 -321937 95993 -417930 261541689 3086202 251491136 3200000 10050553 -113798 9936755 9936755 282525 1993271 836319 -553794 -553794 0 0 PARKING FEES & METERS 812930 1871833 1871833 TELECOM & OTHER MISC. FEES 900099 620237 620237 FOOD SERVICE & VENDING 900099 516246 516246 2975099 16786 2958313 5983415 371757113 313211954 -644244 21458932 13884 13884 94159621 94159621 2623690 2623690 0 3240376 423743 1913895 902738 0 97727985 81312224 10791796 5623965 6486364 5231458 829041 425865 14397797 11269827 1945936 1182034 6781029 5469115 866703 445211 0 1825897 46109 1777442 2346 257065 257065 0 0 909879 32 909847 6341967 4617593 1223870 500504 2326228 1636310 106004 583914 15073139 13060244 1383476 629419 2310634 815581 1441287 53766 0 20622156 17928895 1608442 1084819 0 0 8296442 7332816 543885 419741 6286118 5852424 294113 139581 0 16108718 15256717 581305 270696 1079419 1072082 7337 STUDY ABROAD 6552830 6552830 LOSS ON ABANDOMENT OF ASSETS 2898868 2898868 FOOD SERVICES 4084943 4084943 MISCELLANEOUS 526493 108879 417614 2290620 2290620 323222162 278869017 32088546 12264599 X X 61756 545424 40788701 55663573 87295261 79078797 3900876 2143620 0 0 0 0 19405981 6917194 442341 442030 3006536 3209700 564379546 143933634 380721864 420445912 215808255 145551230 103270414 131031173 65000 0 0 0 18959682 18799558 873726667 863828211 26199698 31236823 0 0 9719965 8122728 180357289 104774065 0 0 0 0 12563432 7379329 2241233 2224947 21080796 16112117 252162413 169850009 X 374998599 419338464 129627909 150445765 116937746 124193973 621564254 693978202 873726667 863828211 X 48534951 19083218 100000 4695779 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 255575 3508675 X X X false 188070000 13756000 33535000 1669000 4186000 229506000 190612000 13851000 -11123000 5270000 188070000 150698000 15699000 28670000 1125000 3330000 0 190612000 134926000 5604000 19527000 1103000 8256000 0 150698000 184260000 1174000 -29428000 1079749 20000251 0 134926000 0.39000 0.44200 0.16800 false false 79078301 79078301 343833440 73792139 270041301 854268 264120 590147 117421297 69877375 47543922 23192241 23192241 420445912 EQUITY FUNDS 29953929 F FIXED INCOME MUTUAL FUNDS 8169946 F VENTURE CAPITAL 7857863 F PRIVATE EQUITY 6417539 F MEZZANINE DEBT 4361498 F HEDGE FUNDS 73824485 F UNITRUST INVESTMENTS 445913 F REAL ASSET FUNDS 0 F 131031173 0 OTHER LIABILITIES 2992606 ANNUITIES PAYABLE 2170735 INTEREST RATE SWAP 10948776 16112117 X 302163452 19083218 100000 8894289 28077507 274085945 887857 96783311 97671168 371757113 229749504 0 4198510 4198510 225550994 887857 96783311 97671168 323222162 ART COLLECTION MAINTAINED BY THE UNIVERSITY Form 990, Schedule D, Part III, Line 4 Special collections contain materials of enduring value for their intellectual content as well as for their historical importance. special collections in the leatherby libraries serve as the repository for collections of papers, manuscripts, rare books, art work, periodicals, photographs, media, ephemera and realia. Endowment Funds Form 990, Schedule D, Part V, Line 4 Endowed gifts are meant to exist in perpetuity. Each year, a portion of the fund's earnings is made available to support student scholarships, faculty chairs, and other endowed programs that further the University's strategic priorities. ASC 740 FOOTNOTE FORM 990, SCHEDULE D, PART X, Line 2 The university has adopted the financial accounting standards board (FASB) accounting standards codification (ASC) subtopic 740, income taxes, related to accounting for uncertainty in income taxes, which prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The interpretation requires that the entity account for and disclose in the financial statements the impact of a tax position if that position will more likely than not be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits of the position. The University has evaluated the financial statement impact of tax positions taken or expected to be taken and determined that it has no uncertain tax positions that would require tax assets or liabilities to be recorded in accordance with accounting guidelines. Form 990, schedule D, Part XI, line 2d Change in Value of Split Interest 336,534 Unrealized gain on interest rate swap 4,359,245 Rental Income Reported Net on 990 3,362,191 Event Expenses Reported Net of Income on 990 836,319 ------------- Total Other Changes 8,894,289 Form 990, Schedule D, Part XII, Line 4b Scholarship Reported Gross on Form 990 $96,783,311 Form 990, Schedule D, Part XIII, Line 2d Rental Expenses Reported Net of Income on 990 $3,362,191 Event Expenses Reported Net of Income on 990 $836,319 -------------- Total Other Changes $4,198,510 Form 990, Schedule D, Part XIII, Line 4b Scholarship Reported Gross on Form 990 $96,783,311 true true true true true true true false false false false false false false false true false true Schedule E, Part I, line 3 THE CHAPMAN UNIVERSITY NON-DISCRIMINATION POLICY (BELOW) IS PROMINENT IN BOTH THE 2012-2013 UNDERGRADUATE (P.18) AND GRADUATE (P.19) CATALOGS. NON-DISCRIMINATION POLICY: CHAPMAN UNIVERSITY DOES NOT DISCRIMINATE ON THE BASIS OF RACE, GENDER, SEXUAL ORIENTATION, COLOR, AGE, DISABILITY, NATIONAL ORIGIN OR ETHNICITY IN ANY OF ITS POLICIES OR PRACTICES, INCLUDING BUT NOT LIMITED TO: ADMISSIONS, ACADEMIC REQUIREMENTS, FINANCIAL AID, EMPLOYMENT, HOUSING, ATHLETICS, OR ANY OTHER SCHOOL-ADMINISTERED PROGRAM OR SERVICE. CHAPMAN UNIVERSITY IS COMMITTED TO PROVIDING AN ENVIRONMENT WHICH IS FREE FROM ANY FORM OF HARRASSMENT AND DISCRIMINATION BASED UPON AN INDIVIDUAL'S RACE, COLOR, RELIGION, ANCESTRY, NATIONAL ORIGIN, GENDER, MARITAL STATUS SEXUAL ORIENTATION, AGE, DISABILITY, VETERAN STATUS, OR ANY OTHER CLASSIFICATION PROTECTED BY LAW, SO THAT ALL MEMBERS OF THE COMMUNITY ARE TREATED AT ALL TIMES WITH DIGNITY AND RESPECT. IT IS THE UNIVERSITY'S POLICY, THEREFORE, TO PROHIBIT ALL FORMS OF SUCH HARRASSMENT OR DISCRIMINATION AMONG UNIVERSITY FACULTY, STUDENTS, STAFF AND ADMINISTRATION. THE UNIVERSITY'S ADMINISTRATION, FACULTY, STAFF, AND STUDENTS ARE EACH RESPONSIBLE FOR CREATING AND MAINTAINING AN ENVIRONMENT CONDUCIVE TO WORK, STUDY, AND LEARNING. HARASSMENT AND DISCRIMINATION, IN ANY FORM ARE PROHIBITED BY THIS POLICY AND IMPEDE THE REALIZATION OF THE UNIVERSITY'S MISSION TO PROVIDE AN EDUCATION OF DISTINCTION IN A DIGNIFIED A RESPECTFUL LEARNING ENVIRONMENT. IT IS THE DUTY OF EVERY MEMBER OF THE FACULTY, STAFF, AND ADMINISTRATION TO ASSURE COMPLIANCE WITH THIS POLICY BY PROMPTLY REPORTING POLICY VIOLATIONS TO THE UNIVERSITY'S EQUAL OPPORTUNITY OFFICER. STUDENTS ARE ALSO STRONGLY ENCOURAGED TO REPORT ANY VIOLATIONS OF THIS POLICY, AND MAY DO SO BY CONTACTING EITHER THE EQUAL OPPORTUNITY OFFICER OR THE DEAN OF STUDENTS. Schedule E, Part I, Line 6A Chapman University is awarded grants from government agencies, such as the Department of Education and the California Student Aid Commission, to provide financial aid to students. true Europe (Including Iceland and Greenland) 23 Program Services INSTRUCTION 319783 South America 4 Program Services INSTRUCTION 124710 East Asia and the Pacific 4 Program Services INSTRUCTION 663556 Europe (Including Iceland and Greenland) Grantmaking Study Abroad 2017963 East Asia and the Pacific Grantmaking Study Abroad 553677 Sub-Saharan Africa Grantmaking Study Abroad 52050 Sub-Saharan Africa Program Services Study Abroad 105022 East Asia and the Pacific Program Services Study Abroad 1168272 Europe (Including Iceland and Greenland) Program Services Study Abroad 3749590 Central America and the Caribbean Program Services Study Abroad 10950 31 31 8765573 8765573 Study Abroad Program Europe (Including Iceland and Greenland) 239 2017963 see part v 0 N/A N/A Study Abroad Program East Asia and the Pacific 54 553677 see part v 0 n/a n/a Study Abroad Program Sub-Saharan Africa 7 52050 see part v 0 n/a n/a true false false true true false SCHEDULE F, PART I, LINE 2 MONITORING THE USE OF GRANTS AND OTHER ASSITANCE The University's study abroad programs are run by a third party contractor. The University funds the program tuition, room and board to a student account and wires the funds to the third party contractor, who pays the direct expenses. The student has no direct access to the program funds. The University does not perform any direct contractor monitoring and relies upon the students that are actively participating in the program to notify the University if any issues arise. The University's international campuses include Chapman Singapore and the Prague MBA programs. Chapman Singapore is a wholly owned foreign corporation that pays all its program expenses directly, therefore no additional monitoring by the University is required. The University pays all salaries and vendors directly for the Prague MBA program, whether domestic or foreign, therefore no additional monitoring is deemed necessary. SCHEDULE F, PART I, LINE 3, COLUMN F ACCOUNTING BASIS FOR REPORTING EXPENDITURES The expenditures reported in column f are reported on the accrual basis of accounting. Payments are made to recipients via wire transfers. SCHEDULE F, PART III, COLUMN E MANNER OF CASH DISBURSEMENT Grants and other assistance for tuition, room and board are first credited to the University's internal student accounting system before the funds are wired to third parties who carry out the program services. American Celeb 2018259 1828979 189280 372062 151649 47672 138130 ECON FORECAst 257537 164292 93245 31088 49988 0 45730 0 2275796 1993271 282525 403150 201637 47672 183860 836319 -553794 true CHAPMAN UNIVERSITY FOUNDATION ONE UNIVERSITY DRIVE ORANGE CA 92866 300563618 501(C)(3) 13884 0 N/A N/A Foundation Admin. 1 CHAPMAN UNIVERSITY UNDERGRADUATE SCHOLARSHIPS 4430 83411592 N/A N/A CHAPMAN UNIVERSITY GRADUATE SCHOLARSHIPS 832 10748029 N/A N/A GRANT RECORDS SCHEDULE I, PART I, LINE 2: GRANTS AND OTHER ASSISTANCE primarily REPRESENT STUDENT FINANCIAL AID. WHEN AWARDING AID, CHAPMAN UNIVERSITY FOLLOWS ALL LAWS AND REGULATIONS OF FEDERAL AND STATE OF CALIFORNIA AID PROGRAMS. FOR MORE INFORMATION, VISIT OUR WEBSITE AT WWW.CHAPMAN.EDU. X X X true true X X X X X false true false false false false false false false ARTHUR KRAFT 232276 0 0 0 139396 0 21772 0 15809 0 409253 0 0 0 DANIELE STRUPPA 470275 0 60000 0 271292 0 158453 0 92244 0 1052264 0 260953 0 HAROLD HEWITT JR 332069 0 55000 0 219781 0 58281 0 14397 0 679528 0 0 0 JAMES DOTI 488298 0 100000 0 13648 0 124070 0 104063 0 830079 0 0 0 JERRY PRICE 166752 0 25000 0 4319 0 15346 0 12783 0 224200 0 0 0 KRIS OLSEN 229767 0 75000 0 7936 0 21190 0 15778 0 349671 0 0 0 MENAS KAFATOS 433962 0 0 0 58660 0 22500 0 10620 0 525742 0 0 0 MICHAEL PELLY 194645 0 20000 0 1378 0 17651 0 8375 0 242049 0 0 0 REBECCA R CAMPOS 224023 0 30000 0 4019 0 20754 0 15755 0 294551 0 0 0 SHERYL BOURGEOIS 275402 0 165000 0 12879 0 22500 0 14131 0 489912 0 0 0 THOMAS J CAMPBELL 442808 0 0 0 14970 0 22500 0 16547 0 496825 0 0 0 VERNON SMITH 430123 0 0 0 59191 0 108114 0 15695 0 613123 0 0 0 YAKIR AHARONOV 362210 0 0 0 92326 0 0 0 22431 0 476967 0 0 0 Mark Woodland 177822 0 20000 0 2275 0 16013 0 1528 0 217638 0 0 0 GARY BRAHAM 0 435166 0 150000 277917 118288 0 22500 0 22572 277917 748526 277917 0 TRAVEL FOR COMPANIONS SCHEDULE J, PART I, LINE 1A TRAVEL FOR COMPANIONS: SPOUSAL AND FAMILY TRAVEL POLICY: ALL UNIVERSITY FUNDED TRAVEL FOR SPOUSES AND FAMILY MEMBERS IS TAXABLE COMPENSATION TO THE EMPLOYEE ON CERTAIN OCCASIONS, TRAVEL EXPENSES FOR THE SPOUSE (INCLUDING DOMESTIC PARTNER) OR OTHER FAMILY MEMBERS OF CHAPMAN UNIVERSITY EMPLOYEES ARE REIMBURSED OR PAID DIRECTLY FROM UNIVERSITY FUNDS. THESE SITUATIONS MUST BE PRE-APPROVED BY COMPLETING THE "SPOUSAL AND FAMILY TRAVEL FORM". THERE MUST BE DOCUMENTED "BONA FIDE" BUSINESS PURPOSE FOR THE PRESENCE OF THE SPOUSE OR FAMILY MEMBER. IF A "BONA FIDE" BUSINESS PURPOSE DOES NOT EXIST, ANY AMOUNTS REIMBURSED OR PAID DIRECTLY BY CHAPMAN UNIVERSITY FOR SPOUSAL OR FAMILY MEMBER TRAVEL WILL BE ADDED TO THE TAXABLE WAGES OF THE EMPLOYEE AND SUBJECT TO TAX WITHHOLDING. RESIDENCE FOR PERSONAL USE SCHEDULE J, PART I, LINE 1A THE PRESIDENT AND CHANCELLLOR, JAMES DOTI AND DANIELE STRUPPA, RECEIVE THE USE OF A RESIDENCE FOR PERSONAL USE AS A CONDITION OF EMPLOYMENT. THIS USE IS TREATED AS NON-TAXABLE COMPENSATION. THE FAIR MARKET VALUE OF THE ANNUAL HOUSING ALLOWANCEs are REPORTED ON SCHEDULE J, PART II, COLUMN (D). HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES SCHEDULE J, PART I, LINE 1A CERTAIN EMPLOYEES HAVE ACCESS TO SOCIAL CLUB MEMBERSHIPS FOR THE BUSINESS PURPOSE OF CULTIVATING DONOR/TRUSTEE RELATIONSHIPS. FOR THIS FISCAL YEAR, SOCIAL CLUB DUES WERE PAID FOR JAMES DOTI AND DANIELLE STRUPPA. THESE WERE DETERMINED TO BE NON-TAXABLE BENEFITS SINCE THEY HAD A BONA FIDE BUSINESS PURPOSE. SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN SCHEDULE J, PART I, LINE 4B Daniele Struppa participated in a nonqualified Deferred Compensation Agreement dated September 1, 2007. Under the terms of the Agreement, beginning on August 31, 2008 annual amounts of $50,000 were credited to a separately maintained bookkeeping account of the University. As of August 31 of each year, commencing August 31, 2009, all amounts credited to the account were credited with interest at the rate equal to the 10-year Treasury Bond rate. In 2012 full payment was made of all amounts credited to the account, including all deemed earnings. Amounts paid out under this plan of $260,953 are reported in Part II, Columns(b)(III) and Column(F). Daniele Struppa participates in a section 457(f) compensation plan. This compensation arrangement provides for five (5) annual payments of $75,000 to be credited to the employee's account each year with an interest rate equal to the ten (10) year treasury bond rate through August 31, 2016. These payments are subject to continued employment through August 31, 2016. In the event that Daniele Struppa incurs a disability or dies, he or his designated beneficiary, shall be entitled to receive payment. Harold Hewitt, Jr. participates in a section 457(f) compensation plan. This compensation arrangement provides for five (5) annual payments of $35,000 to be credited to the employee's account each year with an interest rate equal to the ten (10) year treasury bond rate through August 31, 2015. These payments are subject to continued employment through August 31, 2015. In the event that Harold Hewitt, Jr. incurs a disability or dies, he or his designated beneficiary, shall be entitled to receive payment. VERNON SMITH PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN DATED JULY 17, 2007. UNDER THE TERMS OF THE PLAN, "VERNON SMITH SHALL, IN ADDITION TO THE FREE INSURANCE PROVIDED BY THE COMMONWEALTH OF VIRGINIA, RECEIVE A DEFERRED PLAN THAT WILL EARN INTEREST AT THE TEN (10) YEAR TREASURY RATE, AND THE UNIVERSITY WILL DEPOSIT PAYMENTS INTO THE ACCOUNT ON THE FOLLOWING SCHEDULE; JANUARY 2009 IN THE AMOUNT OF $125,000; JANUARY 2010 IN THE AMOUNT OF $100,000; JANUARY 2011 IN THE AMOUNT OF $100,000; AND JANUARY 2012 IN THE AMOUNT OF $75,000. IN THE EVENT THAT VERNON SMITH DIES DURING HIS EMPLOYMENT AT CHAPMAN, HIS HEIRS SHALL RECEIVE ALL FUNDS FROM HIS ACCOUNT." JAMES DOTI participates in a section 457(f) compensation plan. This compensation arrangement provides for five (5) annual payments of $100,000 to be credited to the employee's account each year with an interest rate equal to the ten (10) year treasury bond rate through August 31, 2017. These payments are subject to continued employment through August 31, 2017. In the event that JAMES DOTI incurs a disability or dies, he or his designated beneficiary, shall be entitled to receive payment. GARY BRAHAM PARTICIPATED IN A NONQUALIFIED DEFERRED COMPENSATION AGREEMENT DATED DECEMBER 21, 2007. UNDER THE TERMS OF THE AGREEMENT, DURING THE CALENDAR YEAR 2008 TWELVE MONTHLY PAYMENTS EQUAL TO 1/12 EACH OF BRAHM'S BASE SALARY WAS CREDITED TO A SEPARATELY MAINTAINED BOOKKEEPING ACCOUNT OF THE UNIVERSITY. AS OF DECEMBER 31 OF EACH YEAR, COMMENCING DECEMBER 31, 2008, ALL AMOUNTS CREDITED TO THE ACCOUNT WERE CREDITED WITH INTEREST AT THE RATE EQUAL TO THE 10-YEAR TREASURY BOND RATE. IN 2012, FULL PAYMENT WAS MADE OF ALL AMOUNTS CREDITED TO THE ACCOUNT, INCLUDING ALL DEEMED EARNINGS. AMOUNTS PAID UNDER THIS PLAN OF $277,917 ARE REPORTED IN PART II, COLUMN (B)(III) AND COLUMN (F). A California Educational Facilities Authority 521705592 130178F50 2011-10-03 107549304 SEE PART VI false false false A 2130000 0 107559248 0 3483727 0 1039182 0 0 8969392 90368597 3698350 2014 true false false true A false true true true true true 0.02800 0.01100 0.03900 true false false true A false true false false false false 0 false 0 false true A true SCHEDULE K, PART I, COLUMN (F) 0 FINANCE THE ACQUISITION, CONSTRUCTION, AND RENOVATION OF EDUCATIONAL FACILITIES, REFUND PRIOR BONDS, AND PAY CAPITALIZED INTEREST AND COSTS OF ISSUANCE. SCHEDULE K, PART II, ISSUE A, LINE 3 Difference between issue price and proceeds is due to interest earnings on bond proceeds. SCHEDULE K, PART II, ISSUE A, LINE 14 THE ISSUES DATES FOR THE REFUNDED BONDS ARE 08/08/00 AND 07/02/08. SCHEDULE K, PART III, ISSUE A, LINE 7 0 AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORTED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. FRANK DOTI BROTHER OF PRESIDENT 198922 SALARY AND BENEFITS false LYNNE PIERSON DOTI SPOUSE OF PRESIDENT 154143 SALARY AND BENEFITS false MARY SPARKS SPOUSE OF CHANCELLOR 173433 SALARY AND BENEFITS false LAURENCE BOURGEOIS SPOUSE OF EVP-ADVANCEMENT 10837 SALARY AND BENEFITS false CRISTIAN BOURGEOIS SON OF EVP-ADVANCEMENT 15990 SALARY AND BENEFITS false ERICA HEWITT DAUGHTER OF EVP/COO 39213 SALARY AND BENEFITS false ALESSANDRO STRUPPA SON OF CHANCELLOR 40576 SALARY AND BENEFITS false X 6 255575 APPRAISALS X 110110 APPRAISALS X 1198 COMPARABLE SALE X 22 3138000 AVG. DAILY VALUE X 1 3105 AVG. DAILY VALUE X 3 3653022 APPRAISALS X EDUCATIONAL EQUIPMENT 3 188955 APPRAISAL X SIGNAGE 1 53344 APPRAISAL false true true NON CASH CONTRIBUTIONS OF GIFTS OF STOCK FORM 990, SCHEDULE M, PART I, Line 32a ALL STOCK CONTRIBUTIONS ARE RECEIVED IN CHAPMAN UNIVERSITY'S GIFT ACCOUNT WITH MORGAN STANLEY, THE UNIVERSITY'S THIRD PARTY STOCKBROKER. PER THE UNIVERSITY'S POLICY, STOCK IS SOLD AT FAIR MARKET VALUE UPON RECEIPT. THE FEES PAID TO MORGAN STANLEY ARE BASED UPON STANDARD RATES USED FOR NON-PROFITS, WITH THE EXCEPTION FOR NEGOTIATED FEES FOR SALES OF STOCK IN WHICH THERE IS A LARGE SHARE AMOUNT. CONTRIBUTIONS FORM 990, SCHEDULE M, PART I, COLUMN B SCHEDULE M, PART I, COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. EACH CONTRIBUTION MAY INCLUDE MORE THAN ONE DONATED ITEM. PROCESS OF REVIEWING THE FORM 990 FORM 990, PART VI, SECTION B, LINE 11 The Form 990 was prepared with an outside accounting firm and reviewed by the Audit Committee. Subsequent to its review, the Audit Committee reports back to the Board of Trustees regarding its oversight of the Form 990 and the final form is provided to the entire voting Board before the return is filed. MONITORING AND ENFORCING COMPLIANCE WITH CONFLICT OF INTEREST POLICY FORM 990, PARY VI, SECTION B, LINE 12C The University Compliance Officer is charged with monitoring proposed or ongoing transactions for conflicts of interest and addressing any potential or actual conflicts. Pursuant to the Conflicts 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 covered persons (i.e., board members, officers and executive leadership or key employees). Covered persons are required to disclose real 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 or Interest Policy; (2) has read the Policy and understands the Policy; and (3) agrees to comply with all requirements of the Policy, including completing the conflicts of interest questionnaire. The completed questionnaires are reviewed by the University Compliance Officer and the results are reported to the full Board of Trustees as defined by the University's bylaws. PROCESS FOR DETERMINING COMPENSATION PACKAGES FOR OFFICERS & KEY EMPLOYEES FORM 990, PART VI, SECTION B, LINE 15 A & B The Board appoints an Executive Compensation Committee, comprised solely of independent directors, none of which have a conflict of interest with respect to the compensation arrangement, to be accountable for setting reasonable compensation packages for the CEO, each officer or key employee. The results of the Executive Compensation Committee are reported to the full Board of Trustees in Executive Session. Salaries between 9/1/11 to 8/31/12 were approved at the 9/27/11 board session and salaries between 9/1/12 to 8/31/13 were approved at the 9/23/13 board session. The Executive Compensation Committee PERIODICALLY HIRES A qualified independent compensation and benefits specialist (independent expert) which was LAST HIRED IN 2011 to review, analyze and provide benchmarking data for the total compensation and benefits packages of the CEO, officers and key employees. Appropriate comparability data WAS obtained from the independent experts, i.e., total economic benefits paid by similarly situated organizations (peer analysis) for similar job responsibilities. Key deliberations of the Committee are contemporaneously documented in minutes which are approved at the next Committee meeting. Documentation includes: the terms of the deliberations, members present and those who voted on it, a description of the comparability data relied upon and how it was obtained, date approved, and any actions taken with respect to any potential conflicts of interest with respect to the transaction. DISCLOSURE OF DOCUMENTS FORM 990, PART VI, SECTION B, LINE 19 While federal tax laws do not mandate that the organization's governing documents, conflict of interest policy and financial statements be made available for public inspection, the organization makes it financial statements available on the organization's website and upon request. DETAILS OF OTHER PROGRAM SERVICES FORM 990, PART III, LINE 4D AUXILIARY ENTERPRISES - A significant part of auxiliary enterprises is living on-campus. We currently have approximately 1,900 students living in Chapman on-campus. We have 5 residence halls and 2 apartment areas. Chapman University advocates for student learning by providing engaging learning experiences outside the classroom. Specifically, we aspire to create engaging environments and meaningful experiences that facilitate the following learning outcomes: . A Healthy Sense of Self Students will develop an honest understanding and appreciation of themselves and an ability to make individual choices that promote their health and well-being. . A Framework of Personal Ethics and Values Students will develop a framework of consistent ethics and values that guides their daily lives. . An Ability to Apply Critical Thought Students will make effective decisions grounded in careful, objective analysis of information, experiences, and ideas. . An Ability to Develop and Sustain Meaningful Relationships Students will develop skills to establish and sustain healthy, meaningful interpersonal relationships. Form 990, Part X, Line 7 Notes and Loans Receivable, Net Beg. of Year End of Year Brandman University $341,545 $1,405,659 Chapman University Foundation $12,724,716 $ 0 Other Note Receivables $6,339,719 $5,511,535 --------------- -------------- $19,405,981 $6,917,194 Form 990, Part XI, Line 9 Changes value of split interest $336,534 Unrealized Gain on interest rate swap $4,359,245 -------------- Total Change $4,695,779 CHAPMAN UNIVERSITY CHARITABLE GIVING LLC ONE UNIVERSITY DRIVE ORANGE CA 92866 330918653 FUNDRAISING CA 998841 15062057 CHAPMAN UNIV CHAPMAN SINGAPORE EDUCATION CENTRE PTE 535 CLEMENTI RD SINGAPORE SN 599489 981102652 EDUCATION SN 798200 979484 CHAPMAN UNIV BRANDMAN UNIVERSITY 16355 LAGUNA CANYON ROAD IRVINE CA 92618 260152908 EDUCATION CA 501(c)(3) 2 chapman univ true CHAPMAN UNIVERSITY FOUNDATION ONE UNIVERSITY DRIVE ORANGE CA 92866 300563618 SUPPORTING CA 501(c)(3) 11A CHAPMAN UNIV true IRVIN C CHAPMAN FOUNDATION ONE UNIVERSITY DRIVE orange CA 92866 953801337 SUPPORTING CA 501(C)(3) 11A CHAPMAN UNIV true CHAPMAN FILMED ENTERTAINMENT LLC one university drive orange CA 92866 454860703 FILM PRODUCTION CA CUE N/A CHARITABLE REMAINDER TRUST(19) TRUST CA NA TRUST true CHAPMAN UNIVERSITY ENTERPRISE INC ONE UNIVERSITY DRIVE ORANGE CA 92866 371668103 Film Production CA CHAPMAN UNIV C CORP -1080494 1163660 1.00000 true false true false true true false false false false false false false false true true true true false true CHAPMAN UNIVERSITY ENTERPRISE INC B 1099529 CASH PAID BRANDMAN UNIVERISTY D 11802620 LOAN BALANCE BRANDMAN UNIVERSITY E 104774065 BOND BALANCE BRANDMAN UNIVERSITY N 250000 SEE PART VII BRANDMAN UNIVERSITY O 361857 SEE PART VII BRANDMAN UNIVERSITY P 70711 SEE PART VII BRANDMAN UNIVERSITY Q 204972 SEE PART VII BRANDMAN UNIVERSITY S 1389883 CASH RECEIVED PART V, LINE 2, Column D Method of Determining Amount Involved: (N) FACILITIES, EQUIPMENT AND OTHER ASSET SHARED COSTS ARE DETERMINED BY EACH SHARED DEPARTMENT BASED ON EACH SHARED DEPARTMENT'S ESTIMATED USAGE OF THESE ITEMS. (O) Salary and benefit costs of the shared employee based on the estimated time worked on related entity. (P) & (Q) STANDARD TUITION RATES WAIVED AS AN EMPLOYEE BENEFIT