2012-04-12T11:29:41-07:00 2011-05-31 Deloitte Tax LLP 225 W SANTA CLARA ST SAN JOSE CA 95113 990 2010-06-01 941156628 UNIVERSITY OF SAN FRANCISCO UNIV 4154226522 2130 FULTON STREET SAN FRANCISCO CA 94117 Charles E Cross 2012-04-12 Sharon Zorbach 4087044000 2010 2016-02-24 21:20:13Z Fr PRIVETT SJ 2130 Fulton Street San Francisco CA 94117 412905311 false false X www.usfca.edu X 1930 CA Our mission is to promote learning in the Jesuit Catholic tradition. The University offers undergraduate, graduate and professional students the knowledge and skills needed to succeed, and the values and sensitivity necessary to be men and women for others. 44 44 5366 238 1160263 27090087 42851120 297679464 325330381 9474468 10727535 -101386 1866128 334142633 380775164 67669238 71389354 0 160399770 168527377 13600 0 5162169 80217615 85586921 308300223 325503652 25842410 55271512 662617941 750173403 251507165 256599263 411110776 493574140 X THE UNIVERSITY OF SAN FRANCISCO IS A PRIVATE JESUIT UNIVERSITY THAT PROVIDES HIGHER EDUCATION WITH A GLOBAL PERSPECTIVE TO EDUCATE LEADERS WHO WILL FASHION A MORE HUMANE AND JUST WORLD. THE UNIVERSITY PROVIDES HOUSING AND OTHER AUXILIARY SERVICES FOR ITS FACULTY, STAFF, AND STUDENTS; THESE SERVICES ARE DIRECTLY RELATED TO THE EXEMPT PURPOSE OF the University. false false 129631950 71389354 3652548 STUDENT SERVICES AND LIBRARIES: INCLUDES ACTIVITIES OF WHICH THE PRIMARY PURPOSE IS TO CONTRIBUTE TO THE STUDENTS' EMOTIONAL AND PHYSICAL WELL BEING AND TO HIS/HER INTELLECTUAL, CULTURAL, SOCIAL DEVELOPMENT, AND INTERCOLLEGIATE ATHLETIC PROGRAMS. 126534491 289374276 EDUCATION: THE UNIVERSITY PROVIDES ACADEMIC PROGRAMS, ASSOCIATED RESEARCH, AND SERVICES DEDICATED TO SCHOLARSHIP AND THE JESUIT CATHOLIC TRADITION TO approximately 11,200 STUDENTS and 2,827 FACULTY AND STAFF MEMBERS. 27389428 32301352 AUXILIARY SERVICES: INCLUDEs EXPENDITURES FOR THE SELF SUPPORTING ACTIVITIES OF THE UNIVERSITY SUCH AS THE OPERATION OF RESIDENCE HALLS, DINING SERVICES, and STUDENT HEALTH Services. 2883041 2205 286438910 true true false true false false false true false true true false false true 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X 0 0 0 Mr Pasha III 5.00 X 0 0 0 Mr Noonan 5.00 X 0 0 0 Mr NICOLAI 5.00 X 0 0 0 Mr Micon 40.00 X 250863 0 39475 Mr MCNICHOLAS 5.00 X 0 0 0 Mr Malloy 5.00 X 0 0 0 Mr Maier 5.00 X 0 0 0 Mr Macmillan 40.00 X 232696 0 50201 Mr London 40.00 X 248543 0 50521 Mr Johnson 5.00 X 0 0 0 Mr Jerves 5.00 X 0 0 0 Mr Hamill 5.00 X 0 0 0 Mr Gallagher 40.00 X 216515 0 41271 Mr Duffy 40.00 X 264264 0 40219 Mr Cross 40.00 X 284961 0 53379 Mr Ciocca 5.00 X 0 0 0 Mr Chiuchiarelli 5.00 X 0 0 0 Mr Brand 40.00 X 283541 0 53404 Mr Bonocore 5.00 X 0 0 0 Mr Bechelli 5.00 X 0 0 0 Mr Agger 5.00 X 0 0 0 Hon Jenkins 5.00 X 0 0 0 Fr Weiler SJ 5.00 X 0 0 0 Fr Sundborg SJ 5.00 X 0 0 0 Fr Stoeger SJ 5.00 X 0 0 0 Fr Scirghi SJ 5.00 X 0 0 0 Fr RAVIZZA SJ 5.00 X 0 0 0 Fr PRIVETT SJ 40.00 X X 0 0 0 Fr PRIETTO SJ 5.00 X 0 0 0 Fr O'CALLAGHAN SJ 5.00 X 0 0 0 Fr Moynahan SJ 5.00 X 0 0 0 Fr Manuel SJ 5.00 X 0 0 0 Fr Chisholm SJ 5.00 X 0 0 0 Fr Brackley SJ 5.00 X 0 0 0 Dr Wiser 40.00 X 270058 0 53663 Dr Turpin 40.00 X 218696 0 51193 Dr Tempero 5.00 X 0 0 0 Dr Rosenberg 40.00 X 223847 0 57738 Dr Nel 40.00 X 318061 0 47779 Dr Johnson 40.00 X 181522 0 35399 Dr Higgins 40.00 X 183933 0 32547 Dr Giraudo 5.00 X 0 0 0 Dr Camperi 40.00 X 151333 0 54047 Dr Butler 5.00 X 0 0 0 Dr Aceves 40.00 X 233688 0 37662 4361446 856267 317 true true false Swinerton Builders Inc 260 Townsend Street San Francisco CA 94107 Construction 3867476 Schikore Constr Inc 2200 Pine View Way Ste G Petaluma CA 94954 Construction 2224053 NBBJ 130 Sutter Street 2nd Floor San Francisco CA 94104 Architecture 1234037 Gelling & Judd Inc PO Box 410987 San Francisco CA 94141 Construction 879391 Able Building Maintenance Co 868 Folsom St SF CA 94107 Building Maintenance 4391617 39 341808 12125557 30383755 987533 42851120 TUITION AND FEES 611600 291663805 291663805 HOUSING AND AUXILIARY 611600 31898481 31898481 Fitness Center Dues 713940 1768095 1160263 607832 325330381 4623602 4623602 0 53372 53372 0 37794846 39137 31730050 6064796 39137 6103933 6103933 173166 341808 372530 -199364 -199364 56165 27567 28598 28598 0 Extinguishment of debt 900099 1983522 1983522 1983522 380775164 323562286 1160263 13201495 0 71389354 71389354 0 0 3365458 1362511 1720051 282896 323721 323721 106387171 91229532 13064432 2093207 9491815 8264660 989338 237817 40115456 34929106 4181260 1005090 8843756 7700386 921790 221580 464462 160871 303591 884133 210343 664771 9019 396194 30313 365881 188838 188838 0 590243 590243 8771145 6383785 2155208 232152 2520662 2348031 165993 6638 8393028 5788806 2113952 490270 2019968 420036 1590208 9724 0 15193926 15003544 189586 796 8280227 7323839 674135 282253 0 726536 560520 143600 22416 7450796 7078998 371798 0 14850195 14591083 259112 3197572 2848898 348674 Vehicle Expense 261244 193448 64949 2847 SUBCRIPTION & DUES 1492344 862915 555618 73811 HONORARIA & AWARDS 295573 252332 31162 12079 GENERAL EXPENSES 9609835 7181878 2248383 179574 0 325503652 286438910 33902573 5162169 0 82299211 112364658 18481921 23334526 8519997 7195006 1023000 901934 0 20765373 18470028 0 8662491 7634727 480105049 140647229 324359834 339457820 113982399 138155101 0 0 0 84523715 102659603 662617941 750173403 32623247 39774637 22485892 28725708 167470000 162594677 28928026 25504241 251507165 256599263 X 239737865 290073332 59287225 89296125 112085686 114204683 411110776 493574140 662617941 750173403 X 55271512 27191852 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false false false true 188838 188838 false false Part II-B, Line 1i Part II-B, Line 1i - Other Activities Description The University of San Francisco contracts with Cassidy & Associates, Inc. to provide consulting services. In its capacity as a consultant, Cassidy assists the University in pursuing its business and government affairs objectives by planning for organizational and institutional development, establishing priorities among its federal funding objectives, developing and implementing strategic plans, and expanding its government outreach activities. 202 1274186 X X X X false 180183000 2868000 35593000 3713612 2664388 1006000 211260000 155711000 11456000 18726000 5710000 180183000 202833000 3445000 -42138000 8429000 155711000 0.22000 0.51000 0.27000 false false false 14082214 16271248 30353462 329813763 102884246 226929517 119937824 37762983 82174841 339457820 Investments 102659603 102659603 LIABILITY UNDER SPLIT INTEREST AGRmt 2040480 INTEREST RATE SWAP AGREEMENTS 11350374 FEDERAL STUDENT LOANS REFUNDABLE 10006900 ASSET RETIREMENT OBLIGATIONS 2106487 25504241 380775164 325503652 55271512 27191852 27191852 82463364 408367000 27191852 -113 27191739 381175261 -400097 -400097 380775164 325904000 251 251 325903749 -400097 -400097 325503652 Part XIII, Line 2d Part XIII, Line 2d: Other expenses and losses per audited F/S Rounding $251 Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. The endowment fund is used to provide a relatively predictable, stable and consistent investment return sufficient to fund a variety of operational needs, including scholarships and fellowships, faculty chairs, academic programs, libraries, other endowment programs, and general operations. Part III, Line 4 Part III, Line 4: Description of organization's collections and how it furthers its purpose. The University of San Francisco maintains and services a collection of rare books which are made available to the university community, its affiliates, academic scholars and the general public. The rare book collection is used to enhance teaching, support research, and provide public service. true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized THE UNIVERSITY OF SAN FRANCISCO PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH PRINT AND BROADCAST MEDIA TO THE GENERAL PUBLIC BOTH ON AND OFF CAMPUS THROUGHOUT THE YEAR. This policy is also made available on the University's website at www.usfca.edu and in the University's general catalog. Cent. America & Caribbean 0 0 Investment 1198072 East Asia & the Pacific 3 22 Program Services Instruction; Recruit 1962640 3 22 3 22 3160712 3160712 X true false false false true false Additional Supplemental Information The accounting method used is the Accrual method of accounting. false CA Prz Dinner 174675 155700 18975 11500 1235 79948 48453 34449 Swanson Golf 150612 91495 59117 14990 74691 2604 5 175012 92369 82643 5024 24583 30473 6021 26304 500299 339564 160735 11500 21249 179222 78926 6021 63357 360275 -199540 false false 56165 19003 8564 true 0.90000 56165 19003 8564 27567 28598 CA false The University has been advised by legal counsel it is exempt from registration with respect to its gaming activity under Cal. Pen. Code Sec. 320.5(h)(8). false false false 1.00000 false false true X 0 0 USF Financial Aid 3950 61913765 Smart Grants 37 100000 Pell Grants 1778 7001781 FSEOG Program 195 533800 Federal Work-Study Program 741 1423208 Academic Grants 449 416800 Grantmaker's Description of How Grants are Used THE UNIVERSITY OF SAN FRANCISCO OFFERS STUDENT FINANCIAL AID IN THE FORM OF SCHOLARSHIPS, GRANTS, LOANS, AND EMPLOYMENT OPPORTUNITIES. FINANCIAL AID IS PROVIDED BY:THE UNIVERSITY OF SAN FRANCISCO;FEDERAL AND STATE GOVERNMENTS;SOCIAL, FRATERNAL, PROFESSIONAL, AND COMMUNITY ORGANIZATIONS;EMPLOYERS, BOTH PRESENT AND PROSPECTIVE; andFRIENDS AND GRADUATES OF THE UNIVERSITY OF SAN FRANCISCO.GRANTS AND SCHOLARSHIPS CAN BE USED TO PAY FOR TUITION AND FEES, ROOM AND BOARD, TRANSPORTATION AND PERSONAL EXPENSES; Grants and Scholarships are AWARDED TO STUDENTS WHO DEMONSTRATE ELIGIBILITY BY SUBMITTING A Federal FINANCIAL AID APPLICATION, COMPETE IN INTERCOLLEGIATE ATHLETICS, ARE ACADEMICALLY Eligible, or ARE READY TO COMMIT THEIR TIME AND SKILLS AFTER GRADUATION TO THE U.S. ARMED FORCES. X X X X X X false false false false false false false false false false Ms Nice 227291 8638 20323 15416 271668 Ms Davis 266766 9026 27264 33975 337031 Mr Walters 277498 9706 27264 33527 347995 Mr Micon 243485 7378 27227 12248 290338 Mr Macmillan 224338 8358 25336 24865 282897 Mr London 244055 4488 25310 25211 299064 Mr Gallagher 197245 19270 22780 18491 257786 Mr Duffy 262557 1707 27264 12955 304483 Mr Cross 281624 3337 27264 26115 338340 Mr Brand 279967 3574 27264 26140 336945 Dr Wiser 262092 7966 27264 26399 323721 Dr Turpin 218376 320 25179 26014 269889 Dr Rosenberg 222482 1365 24448 33290 281585 Dr Nel 317254 807 22511 25268 365840 Dr Johnson 180458 1064 19908 15491 216921 Dr Higgins 179368 4565 18593 13954 216480 Dr Camperi 151229 104 17365 36682 205380 Dr Aceves 209814 23874 19386 18276 271350 CA Educ Fac Auth 521705592 130178YZ3 2011-02-16 80100322 Cur rfnd of bonds & cap exp false false false CA Educ Fac Auth 946001347 1301757W6 2005-08-18 27500000 Capital Expenditures false false false CA Educ Fac Auth 946001347 130175A85 2003-05-28 40000000 Capital expenditures false false false 74279360 80100322 820962 5000000 2011 true false false true 27500000 318770 111844 26904386 2008 false true true true 40000000 571075 76727 29838379 2006 true false true true false false false false true false false false false true false false false false true false false false false false true false true true B of A 30.1000 false false true AIG 2.0000 true false false false true true B of A 29.4000 false false false false true The issue price of the bonds issued on August 18, 2005 differs from the issue price provided on Form 8038, since the series and bonds were refunded by the February 16, 2011 bond issue. SCHEDULE K, PART IV, LINE 1 - DISCLOSURE: The University has determined that none of the bond issues shown in Lines A, B, C of Part I (Columns and A, B, C of this Part IV) has generated an arbitrage rebate liability, for which a Form 8038-T would otherwise be required to be filed. Salvador Aceves Secured Mortgage X 35000 28934 false true true Julie Nice Promissory Note X 60000 60000 false true true Rex Walters Sec. Mortgage & Prom Note X 610000 610000 false true true James Wiser Secured Mortgage X 153000 153000 false true true Margaret Higgins Secured Mortgage X 50000 50000 false true true 901934 Dennis Miller See Part V 85897 Employment false Robert Elias See Part V 140861 Employment false Anna Cross See Part V 45440 Employment false Alexandra Amati-Camperi See Part V 108738 Employment false SCHEDULE L, PART IV, Column (b) - DISCLOSURE:(1) Alexandra Amati-Camperi - Family member of key employee(2) Anna Cross - Family member of officer(3) Robert Elias - Family member of officer(4) Dennis Miller - Family member of officer X 20 502705 FMV X 2 484828 FMV false true false Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available While applicable federal tax laws do not mandate that the university's governing documents, conflict of interest policy and financial statements be made available for public inspection, the university voluntarily makes each of the foregoing available on its website www.usfca.edu and upon request. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The Compensation Committee of the Board of Trustees is responsible for all matters of executive compensation. The Compensation Committee is comprised solely of independent trustees, none of whom have a conflict of interest with respect to the compensation arrangement; the Compensation Committee is accountable for setting reasonable compensation packages for officers and key employees (including the University President). The Compensation Committee develops, consistent with the University's vision, mission, and values, the annual performance goals and criteria to be used in determining merit increases and variable compensation criteria for officers and key employees. The Compensation Committee (in coordination with the University's Human Resources Department) also reviews comparable compensation and benefits information to analyze and provide benchmarking data for the total compensation and benefits packages of officers and key employees. Appropriate comparability data is obtained from independent experts, including total economic benefits paid by similarly situated organizations (both taxable and tax-exempt) for similar job responsibilities. Key deliberations of the Compensation Committee are documented in minutes which are approved at the next Compensation Committee meeting. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Under the terms of its Charter The Audit Committee of the University's Board of Trustees is charged with monitoring proposed or ongoing transactions for conflicts of interest and addressing any potential or actual conflicts. Pursuant to the University's Conflict of Interest Policy, an annual conflict of interest questionnaire, aimed at determining any family and business relationships and transactions or other transactions that may pose a potential conflict, is distributed to all necessary parties (i.e., board members, officers and executive leadership, and key employees). Covered persons are required to disclose actual or potential conflicts at the time when such conflicts arise. When someone becomes a covered person and annually thereafter, each covered person is required to sign a statement affirming that he/she: (1) has received a copy of the Conflicts of Interest Policy; (2) has read the Policy and understands said Policy; and (3) agrees to comply with all requirements of the Policy, including completing the annual conflict of interest questionnaire. The completed questionnaires for members of the University's Board of Trustees are reviewed by the Secretary of the Board of Trustees. Thereafter, the University's General Counsel and Director of Internal Audit and Tax Compliance review the completed questionnaires for any persons with actual or potential conflicts, and these individuals are notified via written communication. Moreover, the Director of Internal Audit and Tax Compliance reports any actual or potential conflicts to the University President and the Audit Committee of the Board of Trustees. The completed questionnaires for officers and executive leadership or key employees are reviewed by the Assistant Vice President for Human Resources. Thereafter, the University's General Counsel and Director of Internal Audit and Tax Compliance review the completed questionnaires for any persons with actual or potential conflicts, and these individuals are notified via written communication. Furthermore, the Director of Internal Audit and Tax Compliance reports any actual or potential conflicts to the University President and the Audit Committee of the Board of Trustees. The procedures for addressing any conflict of interest include, but are not limited to, the following: (1) the conflicting interest is fully disclosed to the Board of Trustees; (2) the interested person responds to factual questions related to the substance of the transaction or arrangement being considered, after which he/she shall leave the meeting; (3) the person with the conflict of interest is excluded from the discussion and approval of any proposed transaction; (4) alternatives to the proposed transaction are investigated, competitive bids or comparable valuations are obtained; (5) any conflicting issues arising during the course of a Board of Trustees' meeting which cannot be resolved are referred to the Executive Committee of the Board of Trustees; and (6) the transaction or action must be approved by a majority of disinterested persons. Form 990, Part VI, Line 11 Form 990, Part VI, Line 11: Form 990 Review Process The Director of Internal Audit and Tax Compliance (who reports to the University President and Audit Committee of the Board of Trustees) is responsible for overseeing all tax compliance matters for the University of San Francisco, including the preparation of the University's Form 990; accordingly, under his direction (and with the assistance of the University's external tax advisors at Deloitte and Touche) the University's Form 990 is prepared by the Tax Analyst in the University's Office of Internal Audit and Tax Compliance. Thereafter, the University's Form 990 is reviewed by the Tax Analyst's supervisor, the Tax Manager. Next, the University's Vice President for Business and Finance and Director of Internal Audit and Tax Compliance concurrently review the University's Form 990 with the University's external tax advisors (Deloitte and Touche) who review it one final time before the return is provided to the University's Audit Committee of its Board of Trustees, which has been delegated appropriate authority to review the return on behalf of the University's Board of Trustees. Subsequent to its review, the Audit Committee reports back to the full Board of Trustees regarding its oversight of Form 990, and the final draft of the University's Form 990 (including all required schedules thereto) is provided to the entire Board of Trustees so it is able to make any appropriate inquiries regarding the data contained in the University's Form 990 before the return is filed. Form 990, Part III, Line 4d Form 990, Part III, Line 4d : Other Program Services Description OTHER PROGRAM SERVICES 4: SPONSORED RESEARCH INCLUDES EXPENDITURES FOR RESEARCH AND TRAINING. Client Note 2 - Form 8858, Schedule HUSF Educational Consulting (China) Co., Ltd. and USF Manila, Inc. are wholly owned disregarded entities of the University of San Francisco, a nonprofit educational corporation defined under Section 501(c)(3) of the Internal Revenue Code. All income from such entities is related to the exempt purpose of the University of San Francisco and is exempt from taxation under Section 501(a) of the Internal Revenue Code. Client Note 1 - SCHEDULE J-2, PAGE 2, PART VIIDISCLOSURE ON DR. WISER'S TITLEDr. Wiser is the former Provost and Academic Vice President; after retiring from his former position, Dr. Wiser returned to faculty status where he serves as a Professor in the Department of Politics in the College of Arts and Science. USF Manila Inc c/o USF 2130 Fulton Street San Francisco CA 941171080 981046690 Instruction 57163 NA USF Educational Consulting China Co c/o USF 2130 Fulton Street San Francisco CA 941171080 981046669 Recruiting; Fundraising 83 79232 NA false false false false false false false false false false false false false false false false false false