2013-04-15T19:09:49-05:00 2012-05-31 KPMG LLP 355 S Grand Ave Suite 2000 Los Angeles CA 90071 990 2011-06-01 951643992 Chapman University % BEHZAD BINESH CHAP 7147447099 One University Dr Orange CA 92866 Harold Hewitt Jr 2013-03-27 true 2139724000 2011 2016-02-25 16:41:14Z HAROLD HEWITT JR ONE UNIVERSITY DR ORANGE CA 92866 584352832 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. 65 64 3983 400 -537432 -642290 31573930 63920560 262260733 285514922 11523761 13874978 4574774 6142603 309933198 369453063 79590461 89685714 0 0 111350041 118609407 0 0 12268134 74674864 86053672 265615366 294348793 44317832 75104270 734367063 873726667 153079457 252162413 581287606 621564254 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 189565879 89677789 258599087 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 -School of Law -College of Performing Arts -Schmid College of Science See more information at www.Chapman.edu 28197728 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 classroom, 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. 20192380 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. 18249523 0 26915834 256205510 true true false false false false false true false true true true false false true true false true true false 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 561 0 true 3983 true true true false false false false true true false false false true false X 65 64 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 DR ORANGE CA 92866 X JAMES DOTI 40.0 X X 978510 0 133987 ZELMA M ALLRED 1.0 X X GEORGE L ARGYROS 1.0 X JENNIFER L KELLER 1.0 X 0 0 0 RAJ S BHATHAL 1.0 X PHILLIP H CASE 1.0 X SCOTT CHAPMAN 1.0 X X ARLENE R CRAIG 1.0 X J BEN CROWELL 1.0 X JEROME CWIERTNIA 1.0 X DON DEWEY 1.0 X JAMES P BURRA 1.0 X KRISTINA DODGE 1.0 X MARCIA COOLEY 1.0 X JAMES W EMMI 1.0 X DAVID C HENLEY 1.0 X ROGER C HOBBS 1.0 X DALE E FOWLER 1.0 X WILLIAM K HOOD 1.0 X DAVID A JANES 1.0 X X MARK CHAPIN JOHNSON 1.0 X PARKER S KENNEDY 1.0 X CHARLES D MARTIN 1.0 X JAMES V MAZZO 1.0 X RANDALL McCARDLE 1.0 X S PAUL MUSCO 1.0 X CECILIA PRESLEY 1.0 X HARRY S RINKER 1.0 X BARRY R RODGERS 1.0 X JAMES B ROSZAK 1.0 X J RONALD SECHRIST 1.0 X LORETTA L SANCHEZ 1.0 X MOHINDAR S SANDHU 1.0 X RICHARD R SCHMID 1.0 X ALLEN L SESSOMS 1.0 X RONALD M SIMON 1.0 X RONALD E SODERLING 1.0 X R DAVID THRESHIE 1.0 X EMILY CREAN VOGLER 1.0 X KAREN R WILKINSON 1.0 X DAVID W WILSON 1.0 X H BEN BOHREN JR 1.0 X DENNY WILLIAMS 1.0 X RICHARD BERTEA 1.0 X LESLIE N DURYEA 1.0 X ROBERT A ELLIOTT 1.0 X JUDI GARFI-PARTRIDGE 1.0 X JACK B LINDQUIST 1.0 X STANLEY D SMITH 1.0 X DONALD E SODARO 1.0 X X DOY B HENLEY 1.0 X X PAUL FOLINO 1.0 X FELIX VILLANUEVA 1.0 X MARION KNOTT 1.0 X LYNN A BOOTH 1.0 X WYLIE AITKEN 1.0 X DONNA FORD ATTALLAH 1.0 X H ROSS ESCALETTE 1.0 X BARRY GOLDFARB 1.0 X JOE E KIANI 1.0 X DAVID EI PYOTT 1.0 X X KELSEY C SMITH 1.0 X GLENN B STEARNS 1.0 X JOANN LEATHERBY 1.0 X IRVING W CHASE 1.0 X REBECCA R CAMPOS 40.0 X 240719 0 33787 SHERYL BOURGEOIS 40.0 X 404796 0 404796 HAROLD HEWITT JR 40.0 X 370948 0 370948 KRIS OLSEN 40.0 X 269672 0 269672 DANIELE STRUPPA 40.0 X 500522 0 500522 MICHAEL PELLY 40.0 X 207366 0 207366 JERRY PRICE 40.0 X 185448 0 185448 ARTHUR KRAFT 40.0 X 437572 0 437572 Thomas J Campbell 40.0 X 380787 0 380787 VERNON SMITH 40.0 X 475505 0 475505 MENAS KAFATOS 40.0 X 461517 0 461517 YAKIR AHARONOV 40.0 X 467034 0 467034 STEPHEN RASSENTI 40.0 X 302642 0 302642 DAVID P PORTER 40.0 X 282083 0 282083 5965121 0 4913666 208 false true false AWH CONSTRUCTION 4311 FARQUHAR AVE LOS ALAMITOS CA 90720 CONSTRUCTION 530216 LOVELY PLUMBING 13222 LORETTA DRIVE SANTA ANA CA 92720 PLUMBING 233095 LILES PAINTING PROFESSIONALS 4211 E FAIRHAVEN ST ORANGE CA 92869 PAINTER 219657 DEIONGHS CONSTRUCTION 1515 E KATELLA AVENUE SUITE 2157 ANAHEIM CA 92805 CONSTRUCTION 666185 GAASCH CONSTRUCTION 1070 N BATAVIA SUITE 523 ORANGE CA 92867 CONSTRUCTION 450444 12 2198150 493060 3622054 57607296 605427 63920560 TUITION AND FEES 611710 258599087 258599087 STUDENT HOUSING 611710 16823104 16823104 MEAL PLANS 611710 6373233 6373233 FACILITIES/CONFER. 531390 1387648 1387648 STUDENT HEALTH PLANS 611710 1308470 1308470 1023380 1023380 285514922 8341269 -635526 8976795 0 0 2501031 2206753 294278 294278 98094 196184 217430501 25500 211922292 5508209 25500 5533709 5533709 27169 2198150 770724 -743555 -743555 0 0 PARKING FEES & METERS 812930 1803956 1803956 OTHER STUDENT FEES 900099 1216511 1216511 FOOD SERVICE & VENDING 900099 495280 495280 3076133 3076133 6591880 369453063 285514922 -537432 20555013 7925 7925 89220492 89220492 457297 457297 0 3711462 888815 1579301 1243346 0 89821277 74945503 9751624 5124150 5905507 4889128 678702 337677 12426629 9495638 1731791 1199200 6744532 5654239 728060 362233 0 1099577 28507 1067145 3925 261043 261043 0 0 844407 24 844383 6182406 4762793 837799 581814 2129424 1606424 89853 433147 14452028 12222359 685724 1543945 557079 467946 33425 55708 0 15604571 12561016 2639782 403773 0 0 9262244 8211342 452373 598529 6009005 5213294 690633 105078 0 15653489 14922235 512749 218505 2401409 2349330 26164 25915 STUDY ABROAD 4225212 4225212 0 0 FOOD SERVICES 4038751 4038751 0 0 LOSS ON ABANDOMENT OF ASSETS 3190307 0 3190307 0 MISCELLANEOUS 142720 37240 74291 31189 294348793 256205510 25875149 12268134 X 30351 61756 27495348 40788701 62730810 87295261 4367331 3900876 0 0 0 0 24158240 19405981 449145 442341 2813711 3006536 510290439 129568575 360343928 380721864 116855118 215808255 116861640 103270414 0 65000 0 0 18261441 18959682 734367063 873726667 23129332 26199698 0 0 8966429 9719965 95288260 180357289 0 0 0 0 8947000 12563432 2257483 2241233 14490953 21080796 153079457 252162413 X 383009089 374998599 82225724 129627909 116052793 116937746 581287606 621564254 734367063 873726667 X 75104270 -34827622 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 353317 3160201 X X X false 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 0.41200 0.46600 0.12200 false false 64691780 64691780 319308175 66223497 253084678 854267 183636 670631 110028542 63161442 46867100 15407675 15407675 380721864 EQUITY FUNDS 30536240 F FIXED INCOME MUTUAL FUNDS 7649621 F REAL ASSET FUNDS 3268130 F VENTURE CAPITAL 2535712 F PRIVATE EQUITY 4553568 F MEZZANINE DEBT 6183968 F HEDGE FUNDS 48022589 F UNITRUST INVESTMENTS 520586 F LIMITED PARTNERSHIP 0 F 103270414 0 OTHER LIABILITIES 3625915 ANNUITIES PAYABLE 2146860 INTEREST RATE SWAP 15308021 21080796 369453063 294348793 75104270 -20519852 -14307770 -34827622 40276648 247086272 -20519852 2540 -7225106 -27742418 274828690 841397 93782976 94624373 369453063 206809624 2540 2977477 2980017 203829607 841397 89677789 90519186 294348793 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 8 Change in Value of Split Interest ($170,914) Unrealized loss on interest rate swap ($7,907,004) Partnership K-1 Income not on Finacial Statements ($4,105,187) Increase in allowance for receivables ($2,124,665) -------------- Total Other Changes ($14,307,770) Form 990, schedule D, Part XII, line 2d Change in Value of Split Interest ($170,914) Unrealized loss on interest rate swap ($7,907,004) Increase in allowance for receivables ($2,124,665) Rental Expenses Reported Net of Income on 990 $2,206,753 Event Expenses Reported Net of Income on 990 $770,724 -------------- Total Other Changes ($7,225,106) Form 990, Schedule D, Part XII, Line 4b Scholarship Reported Gross on Form 990 $89,677,789 Partnership K-1 Income not on Finacial Statements $4,105,187 -------------- Total Other Changes $93,782,976 Form 990, Schedule D, Part XIII, Line 2d Rental Expenses Reported Net of Income on 990 $2,206,753 Event Expenses Reported Net of Income on 990 $770,724 -------------- Total Other Changes $2,977,477 Form 990, Schedule D, Part XIII, Line 4b Scholarship Reported Gross on Form 990 $89,677,789 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 2011-2012 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) 0 18 Program Services INSTRUCTION 228420 South America 0 1 Program Services INSTRUCTION 88860 East Asia and the Pacific 0 4 Program Services INSTRUCTION 603075 Europe (Including Iceland and Greenland) 0 0 Program Services STUDY ABROAD 2484700 South America 0 0 Program Services STUDY ABROAD 38781 East Asia and the Pacific 0 0 Program Services STUDY ABROAD 1613680 Sub-Saharan Africa 0 0 Program Services STUDY ABROAD 88051 Europe (Including Iceland and Greenland) 0 0 Grantmaking STUDY ABROAD 457297 0 23 0 23 5602864 5602864 Study Abroad Program Europe/Iceland/Greenland 43 457297 WIRE 0 N/A N/A true false false false false 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. AMERICAN CELEB 1958364 1940805 17559 5810 370263 107138 113638 37844 ECONOMIC FORECA 266955 257345 9610 4498 67347 30532 0 33654 0 2225319 2198150 27169 10308 437610 137670 113638 71498 770724 -743555 true CHAPMAN UNIVERSITY FOUNDATION ONE UNIVERSITY DRIVE ORANGE CA 92866 300563618 501(C)(3) 7925 0 N/A N/A Foundation Admin. 1 CHAPMAN UNIVERSITY UNDERGRADUATE SCHOLARSHIPS 4096 79346079 0 N/A N/A CHAPMAN UNIVERSITY GRADUATE SCHOLARSHIPS 488 9874413 0 N/A N/A GRANT RECORDS SCHEDULE I, PART I, LINE 2: GRANTS AND OTHER ASSISTANCE 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 JAMES DOTI 456693 0 100000 0 421817 0 22050 0 111937 0 1112497 0 409004 REBECCA R CAMPOS 207804 0 30000 0 2915 0 18153 0 15634 0 274506 0 SHERYL BOURGEOIS 242818 0 150000 0 11978 0 22050 0 40935 0 467781 0 HAROLD HEWITT JR 303903 0 50000 0 17045 0 57831 0 14062 0 442841 0 KRIS OLSEN 212616 0 50000 7056 19685 17378 306735 0 DANIELE STRUPPA 441842 0 50000 0 8680 0 135789 0 122849 0 759160 0 MICHAEL PELLY 185535 0 20000 0 1831 0 16813 0 8224 0 232403 0 JERRY PRICE 155885 0 20000 0 9563 0 14336 0 12435 0 212219 0 ARTHUR KRAFT 254308 0 0 0 183264 0 22050 0 15891 0 475513 0 VERNON SMITH 419091 0 0 0 56414 0 125489 0 15651 0 616645 0 MENAS KAFATOS 450087 0 0 0 11430 0 22050 0 10644 0 494211 0 YAKIR AHARONOV 352490 0 0 0 114544 0 0 0 22388 0 489422 0 STEPHEN RASSENTI 246766 0 0 0 55876 0 22050 0 21415 0 346107 0 DAVID P PORTER 228107 0 0 0 53976 0 21023 0 16227 0 319333 0 Thomas J Campbell 377562 0 0 0 3225 0 22050 0 13773 0 416610 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. TRAVEL FOR COMPANIONS FOR THIS FISCAL YEAR WAS PROVIDED TO SHERYL BOURGEOIS AND IT WAS DETERMINED TO BE NON-TAXABLE. 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 ALLOWANCE REPORTED ON SCHEDULE J, PART II, COLUMN (D)FOR JAMES DOTI IS $94,000 AND FOR DANIELE STRUPPA IS $96,369. 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, DANIELLE STRUPPA, AND SHERYL BOURGEOIS. 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 participates 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 are to be credited with interest at the rate equal to the 10-year Treasury Bond rate. On August 31, 2012, or if prior thereto Struppa incurs a disability (as defined in the Plan) or dies, he or his designated beneficiary is entitled to receive payment in one lump sum of all amounts credited to the account, including all deemed earnings. Pursuant to the terms of the Agreement, if Struppa voluntarily terminates his employment with the University or is terminated for cause, then Struppa forfeits all rights and claims to the deferred compensation. During the year, no amounts were paid under this Plan. 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." California Educational Facilities Authority 521705592 130178nx0 2008-07-02 88885000 See Part VI false false false California Educational Facilities Authority 521705592 130178F50 2011-10-03 107549304 REFINANCE 2000 BONDS AND CAPITAL C false false false 10315000 0 88885686 0 0 0 728313 223703 0 0 87933670 0 2009 true false true true 995000 0 107549304 0 6069020 12633597 1039182 0 0 0 4801149 0 true false false true false true true true false 0.04760 0.01240 0.06000 true false false false false 0.00000 0.00000 0.00000 true false true true BofA Merrill Lynch 18.25 false false false 0 true false false false false 0 false 0 false false X See Schedule O 0 FRANK DOTI BROTHER OF PRESIDENT 163918 SALARY AND BENEFITS false LYNNE PIERSON DOTI SPOUSE OF PRESIDENT 101059 SALARY AND BENEFITS false MARY SPARKS SPOUSE OF CHANCELLOR 140117 SALARY AND BENEFITS false X 10 241160 APPRAISALS X 8350 COMPARABLE SALE X 20145 COMPARABLE SALE X 1 5800 APPRAISAL X 19 150723 AVG. DAILY VALUE X 3 6650 RESALE VALUE X EDUCATIONAL EQUIPMENT 5 172599 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 each officer or key employee. The results of the Executive Compensation Committee are reported to the full Board of Trustees in Executive Session which was approved on 09/23/11. The Executive Compensation Committee hired a qualified independent compensation and benefits specialist (independent expert) to review, analyze and provide benchmarking data for the total compensation and benefits packages of officers and key employees on September 23, 2011. Appropriate comparability data is 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 and those who voted on it, and a description of the comparability data relied upon and how it was obtained. 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 2010 2011 Brandman University $15,833,788 $341,545 Chapman University Foundation $1,156,582 $12,724,716 Other Note Receivables $7,167,870 $6,339,719 _____________ _____________ $24,158,240 $19,405,980 Form 990, Part XI, Line 5 Unrealized loss on investements ($20,519,852) Changes value of split interest ($170,914) Unrealized Loss on interest rate swap ($7,907,004) Partnership K-1 Income not on Finacial Statements ($4,105,187) Increase in allowance for recievables ($2,124,665) -------------- Total Change ($34,827,622) SCHEDULE K, PART I, ISSUE A, COLUMN F Paid off bank loans, refunded prior bond, and refunded residence hall renovation. Dates of refunded bonds and bank loans: 1996 Bonds Issue Date - December 12, 1996 2005 Bonds Issue Date - September 8, 2005 Union Bank Loan Start Date - April 1,2002 Bank of America Loan Start Date - February 3, 2004 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 III, ISSUE A, Lines 4-6 Although the private use of financed facilities for the current tax year exceeds 5%, it is expected that the private use of the bond financed facilities will not exceed 5% over the tax measurement period with respect to the Bonds. HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JAMES DOTI TITLE:President HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:HAROLD HEWITT JR TITLE:Exec VP & CFO HOURS:1 CHAPMAN UNIVERSITY CHARITABLE GIVING LLC ONE UNIVERSITY DRIVE ORANGE CA 92866 330918653 FUNDRAISING CA 870838 15138796 CHAPMAN UNIV CHAPMAN SINGAPORE EDUCATION CENTRE PTE 535 CLEMENTI RD SINGAPORE SN 599489 981102652 EDUCATION SN 497904 970865 CHAPMAN UNIV BRANDMAN UNIVERSITY 16355 LAGUNA CANYON ROAD IRVINE CA 92618 260152908 EDUCATION CA 501(C)(3) 2 NA false CHAPMAN UNIVERSITY FOUNDATION ONE UNIVERSITY DRIVE ORANGE CA 92866 300563618 SUPPORTING CA 501(C)(3) 11A CHAPMAN UNIV true CHARITABLE REMAINDER TRUST(16) TRUST CA NA TRUST CHAPMAN UNIVERSITY ENTERPRISE INC ONE UNIVERSITY DRIVE ORANGE CA 92866 371668103 Film Production CA CHAPMAN UNIV C CORP 0 0 1.00000 true true false true true false false false false false false false true true true false false true BRANDMAN UNIVERSITY A 166684 CASH RECIEVED BRANDMAN UNIVERSITY N 1693750 SEE PART VII BRANDMAN UNIVERSITY M 388268 SEE PART VII BRANDMAN UNIVERSITY R 493060 CASH RECIEVED CHAPMAN UNIVERSITY ENTERPRISE INC B 65000 CASH PAID BRANDMAN UNIVERSITY D 12707094 LOAN BALANCE BRANDMAN UNIVERSITY E 180357289 BOND BALANCE PART V, LINE 2 Method of Determining Amount Involved: (N) Salary and benefit costs of the shared employee based on the estimated time worked on related entity. (M) Facilities, equipment and other asset shared costs are determined by each shared department based on each shared department's estimated usage of these items.