2011-05-12T18:26:21-04:00 2010-06-30 ERNST & YOUNG US LLP 2901 DOUGLAS BLVD SUITE 300 ROSEVILLE CA 95661 990 2009-07-01 941156266 UNIVERSITY OF THE PACIFIC UNIV 2099467372 3601 PACIFIC AVENUE STOCKTON CA 95211 Patrick Cavanaugh 2011-05-12 9162181900 2009 2016-02-24 21:20:13Z PAMELA A EIBECK PHD PRESIDENT 3601 PACIFIC AVENUE STOCKTON CA 95211 804921513 false X www.pacific.edu X 1851 CA SEE SCHEDULE O 29 27 5076 307985 -10701 55732514 55439151 259905933 276928025 -20002410 14230773 14149597 7580880 309785634 354178829 48537114 54214307 0 160929777 170762034 319129 306854 10349234 116130510 117511142 325916530 342794337 -16130896 11384492 608028850 630431511 221361300 226583799 386667550 403847712 SEE SCHEDULE O false false 313822231 54214307 283422686 SEE SCHEDULE O SEE SCHEDULE O SEE SCHEDULE O 313822231 true true false true false false true false true true true false true true true false false true true false false false true true true false false false false false false false true 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Jack London Alley San Francisco CA 94107 Architectural 827838 Technology Investment Partners TIP Capital 40950 Woodward Ave Ste Bloomfield Hills MI 48304 Financial (Leasing) 427982 IDC Ltd dba Harris Connect LLCIDC 1511 Route 22 Ste C-25 Brewster NY 10509 Alumni Fundraising 344740 KPMG LLP Dept 0922 PO Box 120001 Dallas TX 75312 Accounting 300060 Epperson Jim dba RWE Industrial 18921 Monte Vista Dr Linden CA 95236 Construction 252447 76 42413958 13025193 613666 55439151 TUITION 900099 238130345 238130345 DENTAL CLINIC 900099 13177155 13177155 AUXILIARY 541800 25620525 25620525 276928025 4791909 4791909 0 0 857741 47084 810657 810657 45073 765584 457017000 447578136 9438864 9438864 9438864 342871 279749 330221 12650 12650 0 3690105 2787243 902862 848584 54278 ADVERTISING & FACILITY RENTAL 900099 208634 208634 PARKING 812930 556335 556335 OTHER REVENUE 900099 5089742 5089742 5854711 354178829 283422686 307985 15009007 0 54214307 54214307 0 0 8731982 4614847 3496223 620912 0 123102134 114357534 4859714 3884886 10953826 9719311 921924 312591 16407772 14699252 1105822 602698 11566320 10367201 754439 444680 0 874707 768455 73170 33082 361274 316460 28803 16011 81639 81639 306854 306854 871541 757213 73482 40846 29850769 27750401 1591710 508658 1640477 1302862 265299 72316 26459732 23530211 1816218 1113303 6309815 5530031 549678 230106 0 8256136 7324543 459783 471810 5679028 5067723 311632 299673 0 170063 170063 6524937 5801178 465180 258579 0 14839960 13193882 1057980 588098 1368487 1218444 88047 61996 HOSPITALITY STUDENT ROOM/BD 5920264 5919971 293 CATERING & OTHER HOSPITALITY 3540912 2860125 268571 412216 BLDGS/GROUNDS REPAIR/MAINT 2243334 1866710 320913 55711 ATHLETICS ACTIVITIES 2140940 2133603 7144 193 All other expenses 377127 337904 25208 14015 342794337 313822231 18622872 10349234 1946362 1336857 11899699 19197937 21909681 13491172 6611795 5641765 31131100 30268076 3547473 3875370 2170225 2034372 437627258 192118465 238018717 245508793 256398101 262630539 32135593 44292894 2260104 2153736 608028850 630431511 21972105 25455725 1502984 1802224 17805918 20341727 125298490 122793816 3151703 2569566 51630100 53620741 221361300 226583799 X 204827810 215968029 39271792 41153849 142567948 146725834 386667550 403847712 608028850 630431511 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 81639 81639 false false Other Lobbying Activities Schedule C, Part II-B, Line 1i The University retained counsel from Capitol Hill Partners (Formerly Foley, Maldonado and O'Toole) to provide lobbying services related to federal legislation effecting higher education and university operations. Capitol Hill Partners was paid $81,639 during the year for services rendered. In addition, the University is a member of the association of Independent California Colleges and Universities (AICCU), the National Association of Independent Colleges & Universities (NAICU), the National Association of College and University Business Officers (NACUBO) and the Association of Governing Boards (AGB). These organizations lobby on behalf of Higher Education. X X X false 157302000 4360000 22640000 5619000 178683000 202978000 3281000 -40141000 8816000 157302000 0.16400 0.83600 false false 6248174 6248174 315186825 138623204 176563621 100345740 53495261 46850479 15486519 15846519 245508793 CORPORATE STOCKS & MUTUAL FUND 451620 F HEDGE FUNDS & PRIVATE EQUITY 42080087 F INT'L STOCK & MUTUAL FUNDS 1761187 F 44292894 0 ASSET RETIREMENT OBLIGATION 6319845 FEDERAL STUDENT LOAN PROGRAM 28490725 CAPITAL LEASE OBLIGATIONS 2152414 EARLY RETIREMENT RESERVES 2280993 SELF INSURANCE RESERVES 5330899 ANNUITY & UNITRUST RESERVES 9045865 53620741 354178829 342794337 11384492 5795670 5795670 17180162 296821000 296821000 57357829 57357829 354178829 291367000 291367000 51427337 51427337 342794337 COLLECTIONS OF ART - DESCRIPTION OF COLLECTIONS SCHEDULE D, PART III, LINE 4 The University's Holt-Atherton Special Collections department houses the University library's non-circulating rare and unique research materials. The mission of Special Collections is to collect, preserve, and provide access to manuscript collections, a specialized book collection, and the university archives for students and faculty of the University of the Pacific and the general public. The Brubeck Collection: University of the Pacific alumni Dave and Iola Brubeck established the Brubeck Collection and the Brubeck Institute in conjunction with their alma mater to preserve, promote, and pass on the rich legacy of jazz to future generations. The Brubeck Collection is a unique accumulation of materials representing over seventy years in the creative life of one of jazz's most renowned practitioners. It includes, in its 350+ linear feet, a vast array of business papers, correspondence, musical scores, photographs, and audio and video recordings. John Muir Papers: Since 1970, Holt-Atherton Special Collections has been the repository for the John Muir Papers. Today, approximately 75% of the extant papers of Muir are housed at the Holt-Atherton Special Collections. The John Muir Papers include correspondence, journals and sketchbooks, manuscripts, drawings and sketches, photographs, maps, memorabilia, scrapbooks, and miscellaneous papers. Western Americana Collections: The primary focus of the manuscript collections is the history of California, emphasizing Stockton and the northern San Joaquin Valley. More than 400 collections of unique materials support research in a wide variety of disciplines. Letters, photographs, diaries, books, maps, business records, and other archival records document topics such as the Gold Rush and mining industry, pioneer experiences, overland journeys, agriculture, education, business, crime, religion, literature, transportation, politics, water development, theater, and women's and ethnic history from the mid-nineteenth through the twentieth century. The Digital Collection: Over 50,000 images in the Holt-Atherton Special Collections Digital Collection pictorially documents the history of the great central valley and San Joaquin county, as well as the Mother Lode Region, the San Francisco Bay Area, California in general, and the American Civil War. The photographs cover the period from the Civil War to the present. The Janet Leigh Collection: The Janet Leigh Collection is held by the Theater Arts Department and includes historic photographs and memorabilia from actress Janet Leigh's life. The Collection includes photographs of many political and entertainment figures dating back to 1950; lobby cards, posters, and other memorabilia from Janet Leigh's films; and numerous awards including her 1961 Golden Globe for "Best Supporting Actress" in the film Psycho. INTENDED USES OF ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 The University's endowment funds include quasi-endowed funds established by the board of regents and permanently restricted endowment funds established by donors. Endowed funds are invested in perpetuity in accordance with the university's investment and spending policies. Quasi-endowed funds are restricted to various uses as approved by the Board of Regents. Donor-restricted funds include funds invested for purposes of funding student scholarships, investment in plant, and program support. OTHER CHANGES IN NET ASSETS SCHEDULE D, PART XI, LINE 8 INVESTMENT GAIN $ 5,210,027 ACTUARIAL GAIN ON TRUSTS & ANNUITIES 1,736,356 PLEDGE RECEIVABLE ADJUSTMENT (1,150,715) ROUNDING 2 ------------ TOTAL $ 5,795,670 OTHER REVENUE IN FORM 990 NOT IN AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XII, LINE 4B FINANCIAL AID $54,214,307 INVESTMENT GAINS (5,210,027) ACTUARIAL GAIN ON TRUST & ANNUITY (1,736,356) INVESTMENT GAINS 12,877,244 COST OF GOODS SOLD (2,787,243) ROUNDING (96) ------------ TOTAL $57,357,829 OTHER EXPENSES IN FORM 990 NOT IN AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XIII, LINE 4B FINANCIAL AID $54,214,307 COST OF GOODS SOLD (2,787,243) ROUNDING (273) ------------- TOTAL $51,427,337 UNCERTAIN TAX POSITIONS UNDER FIN 48 SCHEDULE D, PART X, LINE 2 The University follows Financial Accounting Standards Board Interpretation (FASB) ASC Subtopic 740-10, Income Taxes - Overall (formerly known as FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes, an Interpretation of FASB Statement No. 109), and establishes for all entities, including pass-through entities, a minimum threshold for financial statement recognition of the benefit of positions taken in filing tax returns (including whether an entity is taxable in a particular jurisdiction) and requires certain expanded tax disclosures. No such uncertain tax positions exist for the University as of June 30, 2010. true true true NEWSPAPER MEDIA DISPLAYS INCLUDE STATEMENT OF RACIAL NONDISCRIMINATORY POLICY OF THE UNIVERSITY IN THE SOLICITATION OF STUDENTS. true true true true false false false false false false false false false true true East Asia and the Pacific Program Services EXPER EDUC IN CHINA 419404 Europe (Including Iceland and Greenland) 1 1 Program Services STUDY ABROAD 461549 Central America and the Caribbean Program Services STUDY ABROAD 68587 South America Program Services STUDY ABROAD 18920 Europe (Including Iceland and Greenland) Investments Central America and the Caribbean Investments 1 1 968460 X Organization's Procedures for Monitoring Use of Grant Funds Outside the US Schedule F, Part I, Line 2 University of the Pacific's campuses are located in the major port city of Stockton, the California capital of Sacramento, and the world cultural and business center of San Francisco, giving the University unique opportunities to implement programs around the Pacific Rim and elsewhere. The University's strategic international partnerships serve three purposes: to provide experiential learning opportunities for its students; to provide public service in developing markets and regions; and to provide intensive academic experiences where appropriate in fields such as international law. The University encourages study abroad for its own students, and offers intensive undergraduate and professional programs for international students on all three of its campuses. All international programs and related financial resources are monitored closely by program directors and university leadership and reported to the controller's office. Government-Funded Grants are closely monitored by the office of sponsored programs and graduate studies and the controller's office and federally-funded awards incorporated into the university's annual audit in compliance with the provisions of u.s. omb circular A-133. X X X X X X X true IDC LTD ALUMNI FUNDRAISING false 426730 306854 119876 426730 306854 119876 CA GOLF TOURNAMENT 98595 49050 49545 73326 16093 VINO DE MAYO 203156 66850 136306 45463 53447 5 320869 163849 157020 780 15776 125336 622620 279749 342871 780 134565 194876 330221 12650 true DONOR SPONSORED 221 3197015 UNIVERSITY SPONSORED 3531 50950967 PRIVATE GRANT/CONTRACT 5 66325 PROCEDURES FOR MONITORING USE OF GRANT FUNDS SCHEDULE I, PART I, LINE 2 Federal and state programs are administered according to the laws, rules, statutes, and regulations as issued by the State of California and the U.S. Department of Education as well as the U.S. Department of Health and Human Services. University scholarships and grants are administered according to the policies and procedures developed and implemented by the Financial Aid Office in support of the University's strategic enrollment plan. The Financial Aid Office uses the Free Application for Federal Student Aid (FAFSA) as well as a number of supporting documents of verification to determine a student's eligibility for all need based programs. In addition, students are reviewed based on academic qualifications and special talents for merit based programs such as music, athletics, regents scholarships and similar programs. Policies and Procedures ensure that the determination of aid eligibility and the subsequent delivery of aid from any and all programs are done in a fair and equitable manner and in accordance with the rules and regulations that govern the individual programs. X X X X X X X true true X X X X X false true false false false false false false false BOYD ROBERT 278731 0 0 0 1333 0 24500 0 14196 0 318760 0 0 0 BREHM LARRY 161620 0 0 0 2114 0 16559 0 10136 0 190429 0 0 0 CAVANAUGH PATRICK 256970 0 0 0 17299 0 164415 0 12270 0 450954 0 0 0 DEROSA DONALD 542551 0 0 0 1741667 0 32750 0 40572 0 2357540 0 0 0 DUGONI ARTHUR 200156 0 0 0 3410 0 20677 0 7830 0 232073 0 0 0 EIBECK PAMELA 172588 0 0 0 46086 0 34000 0 26601 0 279275 0 0 0 FAIT GLENN 205050 0 0 0 2803 0 20872 0 5586 0 234311 0 0 0 FERRILLO PATRICK 317300 0 0 0 54952 0 24500 0 5859 0 402611 0 0 0 FLAHERTY RICHARD 233183 0 0 0 55511 0 24500 0 514 0 313708 0 0 0 GILBERTSON PHILIP 274466 0 0 0 20003 0 172077 0 12282 0 478828 0 0 0 GONG JIN 157556 0 0 0 663 0 16430 0 15270 0 189919 0 0 0 GRIEGO ELIZABETH 174974 0 0 0 10440 0 42450 0 5792 0 233656 0 0 0 INDRESANO A THOMAS 415191 0 0 0 1988 0 24500 0 15477 0 457156 0 0 0 JAIN RAVINDER 241533 0 0 0 3188 0 24500 0 10824 0 280045 0 0 0 KING LYNN 168716 0 0 0 5120 0 29400 0 10909 0 214145 0 0 0 KRISE THOMAS 154200 0 0 0 536 0 15577 0 5034 0 175347 0 0 0 LELAND EDWARD 245932 0 25000 0 47680 0 58585 0 11641 0 388838 0 0 0 NATTESTAD ANDERS 364099 0 0 0 734 0 24500 0 13839 0 403172 0 0 0 OPPENHEIMER PHILLIP 221852 0 0 0 1794 0 22647 0 11097 0 257390 0 0 0 PURNELL JEAN 154504 0 0 0 10010 0 38660 0 14850 0 218024 0 0 0 RINDSKOPF-PARKER ELIZABETH 299900 0 0 0 13068 0 24500 0 12462 0 349930 0 0 0 THOMASON ROBERT 230801 0 34500 0 5824 0 24500 0 10242 0 305867 0 0 0 Supplemental Compensation Information Schedule J, Part I, Line 1a First-class or charter travel: The University does not pay the cost of first class travel. While individuals may choose to travel first class, the University will pay up to the cost of coach or economy class travel. Any exceptions to this policy require the written approval of the President or Vice President for Business & Finance, obtained in advance of travel. Employees are permitted to use personal airline miles, "points," or other for upgrades; however, the University will not reimburse employees for the value of these upgrades. Travel for companions: Companion travel is the financial responsibility of the traveler except in cases where the presence of the companion is required for university business reasons. Discretionary spending account: The employment contract of President Emeritus DeRosa, who was University President during the first half of CY2009, included a provision for a $10,000 per year discretionary spending account to be used for personal or business purposes. Amounts not used during a year accumulated on a year-to-year basis. This amount was included in the President Emeritus' base compensation. Housing allowance or residence for personal use: The University has three campuses, located in Stockton, Sacramento and San Francisco. At the main campus in Stockton and the Sacramento campus, on-campus housing is provided to the President and Dean, respectively. For Stockton and Sacramento, the housing qualifies for exclusion from employee taxable income. At the San Francisco Campus, housing is provided for the dean at a University owned apartment a short distance from the campus, but not on the University's business premises. The estimated market value of the apartment, including furnishings and housekeeping, is $4,000 per month, and this amount was paid to the dean in the form of a housing allowance, which is fully taxable and included in his "other reportable compensation" column of Schedule J. As part of DeRosa's post-presidential duties for the University, he is provided housing in San Francisco at a University owned apartment. The estimated market value of the apartment, including furnishings and housekeeping, is $6,200 per month, and this amount was paid to DeRosa in the form of a housing allowance, which is fully taxable and included in his "other reportable compensation" column of Schedule J. Tax Indemnification and Gross up payments: President Eibeck - After the issuance of the last regular payroll check in December 2009, a payment of tuition reimbursement was processed resulting in additional personal income to President Eibeck. In addition, in March 2010, ten weeks after the close of tax year 2009, President Eibeck requested all country club dues and maid services be deemed personal compensation. Each of these items was properly reported as taxable income to President Eibeck and income tax on them was paid by her. Consistent with past University practice for minor income adjustments made after the close of the payroll reporting year, the University paid the small (1.45%) FICA-Medicare tax associated with these items because the 2009 payroll reporting year had already ended. President Emeritus DeRosa - The University paid the income tax and other taxes related to the rental value of the University owned apartment located in San Francisco provided to President Emeritus DeRosa for his use. The tax payments are reported to President Emeritus DeRosa as taxable compensation. Health or social club dues: Some University officers and key employees have University paid memberships in social, golf and country clubs to facilitate business purposes, including donor cultivation, networking and University meetings. Any personal use of such clubs is taxable to the employees and reported as a portion of the "other reportable compensation" column of Schedule J. Personal Services: The total reported compensation for President Emeritus DeRosa, who was University President during the first half of CY2009, includes $4,746 for the value of all housekeeping services provided by the University at his on-campus residence. The "other reportable compensation" for current President Eibeck, who began her tenure as University President during the second half of CY2009, includes $4,930 for the value of all housekeeping services provided by the University at her on-campus residence. Housekeeping services for the Sacramento campus home is personally paid by the Dean. SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN SCHEDULE J, PART I, LINE 4B Some Officers and Key Employees participate in a voluntary 457(b) nonqualified deferred compensation plan. Employer-paid deferrals during CY2009 included the individuals and amounts below. These amounts are reflected in Column D of Schedule J-1 Part I. Pamela Eibeck, President $16,500 Philip Gilbertson, Provost $16,500 Patrick Cavanaugh, Vice President $16,500 Ted Leland, Vice President $16,500 Elizabeth Griego, Vice President $12,250 Lynn King, Director, Athletics $12,040 Jean Purnell, Secretary to the Board $10,955 Donald DeRosa, President Emeritus $8,250 AVERAGE HOURS PER WEEK SCHEDULE J-2, PART I, COLUMN (B) The University does not track hours worked by trustees, officers, key employees, and highest compensated employees. Full-time exempt employees of the University are expected to work no less than 40 hours per week. Amounts provided in Schedule J are based upon University estimates. SCHEDULE J-2, PART I, COLUMN (C) "POSITION" Donald V. DeRosa's position is listed as "Former" because he was previously listed on the 990 as an "Officer" during his tenure as University President. Arthur Dugoni's position is listed as "Former" because he was previously listed on the 990 as a "highly compensated employee" during his tenure as Dean of the Arthur A. Dugoni School of Dentistry. Donald V. DeRosa's "Other Reportable Compensation" Schedule J, Part II President Emeritus DeRosa's "Other Reportable Compensation" primarily consists of deferred compensation that vested upon his retirement on June 30, 2009, after 14 years of service, from the University. In 2006, in recognition of his accomplishments and his many years of service, the Board of Regents established two Supplemental Executive Retirement Plans ("SERPs"). The first SERP became effective on January 1, 2006. The SERP provided supplemental retirement benefits to President Emeritus DeRosa when it vested on the distribution date of June 30, 2009. SERP contributions were allocated ratably over the 42-month term of the agreement for purposes of determining deferred compensation attributable to each year of service. For the 2009 calendar year, this amount was $24,559. This amount was subject to a substantial risk of forfeiture until it vested on June 30, 2009. The total plan contributions to the first SERP were $171,911, which vested upon DeRosa's retirement. The second SERP became effective on July 1, 2006. The SERP provided supplemental retirement benefits to President DeRosa when it vested on June 30, 2009. SERP contributions were allocated ratably over the 36-month term of the agreement for purposes of determining deferred compensation attributable to each year of service. For the 2009 calendar year, this amount was $208,333. This amount was subject to a substantial risk of forfeiture until it vested on June 30, 2009. The total plan contributions to the second SERP were $1,250,000, which, along with interest earnings, were vested and paid upon DeRosa's retirement. During the period the SERP contributions were accruing, and while subject to a substantial risk of forfeiture, the contributions were treated as deferred compensation until the SERPs vested on June 30, 2009. As such, the SERP contributions for calendar year 2008 were listed as deferred compensation in Schedule J, Part II, Column (C), as seen in the University's previous 990. Retention Incentive Deferred Compensation Agreements: In anticipation of the retirement of President DeRosa on June 30, 2009, the University sought to ensure a smooth transition to new leadership by retaining officers and key staff throughout the year following the President's retirement. Therefore, in April of 2008, each of the individuals below received retention agreements that provide incentives for remaining at the University through June 30, 2010. These deferred compensation benefits do not vest until June 30, 2010 and are subject to a substantial risk of forfeiture. The earnings attributable to these agreements are being amortized ratably over the period April 2008 through June 30, 2010 for tax presentation. The 2009 amounts are reported in Column D of Schedule J-1 Part I. Philip Gilbertson, Provost $131,077 Patrick Cavanaugh, Vice President $123,416 Ted Leland, Vice President $17,585 Elizabeth Griego, Vice President $12,510 Jean Purnell, Secretary to the Board $11,188 Provost Gilbertson's incentive will be paid as a sabbatical following June 30, 2010, at which time he is retiring. Others will receive cash payments in July of 2010. CALIFORNIA EDUCATIONAL FACILITIES AUTHORITY 521705592 130175R46 2004-08-12 11703853 SEE SCHEDULE O false false CALIFORNIA EDUCATIONAL FACILITIES AUTHORITY 521705592 130178DT0 2006-06-01 77180000 SEE SCHEDULE O false false CALIFORNIA EDUCATIONAL FACILITIES AUTHORITY 521705592 130178TA4 2009-05-28 14934717 SEE SCHEDULE O false false 11997251 0 0 0 234077 0 11763174 2008 false false true true 78477762 0 53529861 0 1070356 0 25297563 2008 false true true true 14966726 0 0 0 298693 0 14668032 2010 false false true true false false true false true 0.00000 0.00000 0.00000 true false false true false true 0.00000 0.00000 0.00000 true false false false false 0.00000 0.00000 0.00000 true false false false false false false false false false false false false false false false false false false ARTHUR A DUGONI FORMER HIGH COMP EMPLOYEE 79258 SEE SCHEDULE O false JOSE HERNANDEZ BOARD MEMBER 17590 SEE SCHEDULE O false JEAN PURNELL KEY EMPLOYEE 57114 SEE SCHEDULE O false ELIZABETH RINDSKOPF-PARKER KEY EMPLOYEE 54173 SEE SCHEDULE O false X 1 40000 OPINIONS OF EXPERTS X 8 390189 MARKET VALUE X 3 183477 MARKET VALUE false true false MISSION STATEMENT FORM 990 PART I, LINE 1 AND PART III, LINE 1 TO PROVIDE A SUPERIOR, STUDENT-CENTERED LEARNING EXPERIENCE INTEGRATING LIBERAL ARTS AND PROFESSIONAL EDUCATION AND PREPARING INDIVIDUALS FOR LASTING ACHIEVEMENT AND RESPONSIBLE LEADERSHIP IN THEIR CAREERS AND COMMUNITIES. EXEMPT PURPOSE ACHIEVEMENTS FORM 990, PART III, LINE 4 Sections (A), (B), (C) and (D) (A) Student Services, Scholarships and Financial Aid: Total Expenses of $77,436,214. Includes expenditures for all forms of student aid and expenditures for the education and support of the University's approximately 6,400 students. The University's nationally recognized financial aid program demonstrates an ongoing commitment to put a quality education within reach, providing a wide range of scholarships and grants, including matching Cal grants for students who qualify. The University's four-year guarantee provides students assurance they will be able to get the classes they need to graduate on time. (Grants and allocations $54,214,307) (B) Instruction, Departmental and Academic Support: Total expenses of $168,770,574. Includes the salaries, benefits, supplies and departmental support necessary to deliver higher education undergraduate, graduate and professional education for the University's approximately 6,400 students across three California campuses. The University's main campus in Stockton combines many of the advantages of a larger university with those of a small liberal arts college, offering a broad array of undergraduate, graduate and professional degree programs through seven schools, including the college of the pacific, the school of international studies, the school of engineering and computer science, the conservatory of music, the Eberhardt school of business, the Gladys L. Benerd School of Education, and the Thomas J. Long School of Pharmacy and Health Sciences. The San Francisco campus is home to the Arthur A. Dugoni School of Dentistry, one of the leading dental schools in the nation. The Sacramento campus is home to the McGeorge School of law, one of the largest law schools in California. (C) Research: Total Expenses of $40,337,716. Includes expenditures for activities specifically designed to produce high-quality research outcomes while providing hands-on research training to both undergraduate and graduate students. (D) Auxiliary Activities: Total Expenses of $27,277,726. Includes services that support educational activities and athletics activities, including campus bookstore, fitness center, dining services, residential life and housing. REVIEW OF FORM 990 BY GOVERNING BODY Form 990, Part VI, Line 11A The full Board of Regents of the University annually reviews the IRS 990 prior to filing using the following process adopted by the Board in January of 2009: - A Draft of the return is submitted to the Board in advance of the Board's April Audit Committee and full Board of Regents meetings. - The Controller presents the return for discussion at the Audit Committee meeting. - The Audit Committee Chair subsequently presents the return for discussion at the meeting of the full Board. - Board members send comments and questions to the Audit Committee Chair following the Board meeting. The Chair forwards questions to the Controller for resolution. - The Controller summarizes the Board's questions in writing and submits the explanations to the Board for any further comment. - The return is finalized and filed with the IRS. CONFLICT OF INTEREST POLICY Form 990, Part VI, Line 12c The University regularly and consistently monitors and enforces compliance with its written conflict of interest policy. Each year, all Board of Regents members and key employees identified by the Board's Audit Committee, inclusive of those reported as Board members, officers, key employees, highly compensated employees and former key and/or highly compensated employees in this IRS 990, are required to complete and sign a conflict of interest survey. Surveys are submitted confidentially to the Director of Internal Audit for review. All individuals surveyed are required to sign an annual disclosure of any direct or fiduciary relationships that they (or members of their family) maintain with organizations that do business with the University which could be reasonably construed to affect their independent, unbiased judgment in light of their decision-making authority or responsibility. These individuals ("covered persons") affirm they: - Have received a copy of the conflict of interest policy; - Have read and understand the policy; - Agree to comply with the policy: and - Have disclosed any direct or indirect financial interest relationship. Any potential conflicts are addressed through further discussion with the respondent and resolved and disclosed as appropriate. If the Director of Internal Audit has reasonable cause to believe a Covered Person has failed to disclose actual or possible conflicts of interests, he or she shall inform the person of the basis for such belief and allow the Covered Person an opportunity to explain the alleged failure to disclose. Covered Persons who have declared or been found to have a conflict of interest must refrain from participation in the consideration of proposed transactions, unless for special reasons the Board or administration requests clarifying information or interpretation. Persons with conflicts may not vote or be present at the time of a vote. If after such notice and opportunity to disclose is provided, the Chair of the Audit Committee determines that a failure to make the required disclosure continues, the matter is referred to the Audit Committee of the Board of Regents, which takes the necessary action to remove the conflict to protect the interest of the University. In addition, the University separately surveys all board members, officers, key employees, highly compensated employees and former key and/or highly compensated employees as part of the annual IRS 990 review process to inform the answers to conflict of interest and governance questions contained in the 990. PROCESS USED TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIALS Form 990, Part VI, Line 15a The University's Board of Regents is responsible for setting the President's compensation. Each year, the Board's Executive Committee appoints a Compensation Committee composed of three to four non-employee members of the board to study and make presidential compensation recommendations to the executive committee. In accordance with the bylaws (Article XIV), the Executive Committee in turn reviews the recommendations, and approves the compensation package for the President. The Compensation Committee bases its recommendations on the following: consultations with independent compensation consultants; studies of the annual salaries of presidents of comparable institutions as reported in the compensation survey by the Association of Independent California Colleges and Universities (AICCU); and studies of the annual salaries of presidents of comparable institutions as reported in the compensation surveys by the College and University Personnel Administrators (CUPA). The Executive Committee minutes document the approval of the compensation for each year. PROCESS USED TO ESTABLISH COMPENSATION OF OTHER OFFICERS/KEY EMPLOYEES Form 990, Part VI, Line 15b The Board of Regents is responsible for establishing the conditions of employment for other key institutional officers who serve under the direction of the President, including the Provost and the vice presidents. The President evaluates and recommends compensation and benefits for each officer. Each year, the President reviews the most recent annual compensation surveys prepared by the Association of California Colleges and Universities (AICCU) and the College and University Personnel Administrators (CUPA) in order to establish comparable rates of pay for similarly-sized private doctoral institutions. Compensation for other key employees is established by the Provost or Vice President with oversight responsibility for the related school or division, using market information from AICCU, CUPA, and other sources relevant to the responsibilities of the school or division key employee position. PUBLIC DISCLOSURE Form 990, Part VI, Line 19 The University makes its bylaws, conflict of interest policy and financial statements available to the public through posting on the University's website. FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENTAL AGENCY SCHEDULE E, LINE 6A During the tax year ending on 06/30/2010, The University received support from various federal and state governmental agencies totaling $42,413,958. DISTINGUISHING PAYMENTS FOR PROFESSIONAL FUNDRAISING SERVICES Schedule G, Part I, Line 2 IDC, Ltd. is a registered commercial fundraiser for charitable purposes in the State of California and provides alumni fundraising services to the University. Financial reports for IDC activities conducted on behalf of the University are filed annually with the California State Attorney General's Office in accordance with charitable solicitation regulations. TAX EXEMPT BONDS - DESCRIPTION OF PURPOSE SCHEDULE K, PART I, COLUMN (F) SERIES 2004 (ISSUE DATE AUGUST 12, 2004): RENOVATION OF STUDENT RESIDENTIAL FACILITIES, FIRE SAFETY UPGRADES. SERIES 2006 (ISSUE DATE JUNE 1, 2006): ADVANCE REFUND OF SERIES 2000 AND 2002 BOND ISSUANCES, CONSTRUCTION OF DONALD V AND KAREN M DEROSA UNIVERSITY CENTER, CONSTRUCTION OF BIOLOGICAL SCIENCES CENTER, CONSTRUCTION AND EQUIPPING OF OTHER FACILITY ADDITIONS AND RENOVATION, CONSOLIDATION AND EXPANSION OF LAW LIBRARY. THE REFUNDED SERIES 2000 BOND WAS ISSUED ON JUNE 6, 2000. THE REFUNDED SERIES 2002 BOND WAS ISSUED ON MAY 8, 2002. SERIES 2009 (ISSUE DATE MAY 28, 2009): CONSTRUCTION OF JOHN T CHAMBERS ENGINEERING TECHNOLOGY CENTER, CONSTRUCTION OF JANSSEN LAGORIO GYMNASIUM, RELOCATION OF DATA CENTER, UPGRADE OF INFRASTRUCTURE IMPROVEMENTS. POST-ISSUANCE BOND COMPLIANCE SCHEDULE K, PART III, LINE 7 THE UNIVERSITY IS IN THE PROCESS OF FORMALIZING ITS PRACTICES AND PROCEDURES TO ENSURE POST-ISSUANCE COMPLIANCE WITH ITS TAX-EXEMPT BOND LIABILITIES. BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS SCHEDULE L, PART IV, COLUMN (D) Arthur A. Dugoni, a former highly compensated employee for purposes of the Form 990, works at the Dental School in San Francisco. His son, James Dugoni, is employed at the University's main campus in Stockton. The amount shown represents IRS Form W-2 Box 5 wages for calendar year 2009 for James Dugoni. Jose Hernandez, a board member, is related to Leticia Corona, his sister, who is an employee at the University's main campus in Stockton. The amount shown represents IRS Form W-2 Box 5 wages for calendar year 2009 for Leticia Corona. Jean Purnell, a key employee, had two daughters in attendance at the University during fiscal year 2010 who benefited from $50,614 in tuition remission. In addition, one of her daughter's received a $6,500 President's scholarship during the year. The President's Scholarship is a merit award based on the student's academic performance. Elizabeth Rindskopf-Parker, Dean of the Pacific McGeorge School of Law, a key employee, is related to Robert Parker, her husband, who is also an employee at McGeorge. Robert Parker reports directly to the Provost. The amount shown represents IRS Form W-2 Box 5 wages for calendar year 2009 for Robert Parker.