2025-05-05T11:24:13+00:00 2024-06-30 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2023-07-01 362167773 Lewis University LEWI 8158380500 1 UNIVERSITY PARKWAY ROMEOVILLE IL 60446 MELISSA CARLSON CHIEF FINANCIAL OFFICER 8158365231 2025-05-05 true true Lauren Denton P01571860 2604604000 2025-05-05 2023 2025-03-06 01:10:19Z MELISSA CARLSON 1 UNIVERSITY PARKWAY ROMEOVILLE IL 60446 228350009 false X https://www.lewisu.edu X 1934 IL LEWIS UNIVERSITY, GUIDED BY ITS CATHOLIC AND LASALLIAN HERITAGE, PROVIDES TO A DIVERSE STUDENT POPULATION POST SECONDARY EDUCATION AND TRAINING. 27 26 2090 29 960 0 12012432 14603505 175625325 192597897 1364949 -401145 -49906 -67888 188952800 206732369 59681831 63579426 0 0 76630104 87227916 0 0 2536124 46493961 56714054 182805896 207521396 6146904 -789027 286675432 325646713 91734351 103408786 194941081 222237927 LEWIS UNIVERSITY, GUIDED BY ITS CATHOLIC AND LASALLIAN HERITAGE, PROVIDES TO A DIVERSE STUDENT POPULATION PROGRAMS FOR A LIBERAL AND PROFESSIONAL EDUCATION GROUNDED IN THE INTERACTION OF KNOWLEDGE AND FIDELITY IN THE SEARCH FOR TRUTH. LEWIS PROMOTES THE DEVELOPMENT OF THE COMPLETE PERSON THROUGH THE PURSUIT OF WISDOM AND JUSTICE. FUNDAMENTAL TO ITS MISSION IS A SPIRIT OF ASSOCIATION WHICH FOSTERS COMMUNITY IN ALL TEACHING, LEARNING AND SERVICE. false false 174753551 63579426 192597897 THE UNIVERSITY PROVIDES POST SECONDARY EDUCATION AND TRAINING TO STUDENTS. PROGRAM SERVICE COSTS INCLUDE INSTRUCTORS, SALARIES, RESIDENCE HALL AND RELATED OPERATIONAL EXPENDITURES. APPROXIMATELY 7,500 STUDENTS ATTENDED DURING THIS PERIOD. 174753551 true true false false false false false false true true true false false true false true false true true true false false false true false false false true true true false false false false false false false true false false true false false false false false false false false true 7249 0 2090 true true true false false false false true true false false false false false false X 27 26 false false false false false false true true true false false true true true true true true true true false X MELISSA CARLSON 8158365201 1 UNIVERSITY PARKWAY ROMEOVILLE IL 60446 BRYAN DURKIN VICE CHAIR 1.0 0.0 X X 0 0 0 CHRISTOPHER PERRY TREASURER 1.0 0.0 X X 0 0 0 DR DAVID LIVINGSTON PRESIDENT 40.0 0.0 X X 544501 0 55233 JEFFREY J STAHL SECRETARY 1.0 0.0 X X 0 0 0 TIMOTHY FERRARELL CHAIR 1.0 0.0 X X 0 0 0 ANTHONY SAM TRUSTEE 1.0 0.0 X 0 0 0 BR ERNEST MILLER FSC TRUSTEE 1.0 0.0 X 0 0 0 BROTHER LARRY SCHATZ FSC TRUSTEE 1.0 0.0 X 0 0 0 BROTHER THOMAS JOHNSON FSC TRUSTEE 1.0 0.0 X 0 0 0 CARLOS VELAZQUEZ MEIXUEIRO TRUSTEE 1.0 0.0 X 0 0 0 CAROL SCHNEIDER TRUSTEE 1.0 0.0 X 0 0 0 COLONEL DUANE HAYDEN TRUSTEE 1.0 0.0 X 0 0 0 DONALD DEW TRUSTEE 1.0 0.0 X 0 0 0 DR BRENNAN O'DONNELL TRUSTEE 1.0 0.0 X 0 0 0 DR INEZ KELLEHER TRUSTEE 1.0 0.0 X 0 0 0 DR JAMES GIRARD TRUSTEE 1.0 0.0 X 0 0 0 DR KATHLEEN CIEPLAK OWENS TRUSTEE 1.0 0.0 X 0 0 0 EDUARDO SANCHEZ TRUSTEE 1.0 0.0 X 0 0 0 KARLEEN MUSSMAN TRUSTEE 1.0 0.0 X 0 0 0 KEVIN NEWQUIST TRUSTEE 1.0 0.0 X 0 0 0 LARRY TUCKER TRUSTEE 1.0 0.0 X 0 0 0 LEAH WALLACE TRUSTEE 1.0 0.0 X 0 0 0 MARY LANCASTER TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL MOREFIELD TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL PARKER TRUSTEE 1.0 0.0 X 0 0 0 PAMELA MOTT AFSC TRUSTEE 1.0 0.0 X 0 0 0 SCOTT LIKENS TRUSTEE 1.0 0.0 X 0 0 0 DR CHRISTOPHER SINDT PROVOST 40.0 0.0 X 286416 0 39338 TERESA KREJCI VICE PRESIDENT/CFO 40.0 0.0 X 245188 0 36396 RAYMOND KENNELLY CHIEF STRATEGY OFFICER 40.0 0.0 X 261510 0 27410 COLLEEN AHEARN VP FOR UNIVERSITY ADVANCEMENT 40.0 0.0 X 232841 0 25528 DR IBRAHIM MESCIOGLU PROFESSOR, BUSINESS ANALYTICS 40.0 0.0 X 208244 0 33875 DR PIOTR SZCZUREK PROFESSOR, MATH AND COMPUTER SCIENCE 40.0 0.0 X 202497 0 13561 DR SAFWAN OMARI PROFESSOR, COMPUTER SCIENCE 40.0 0.0 X 202156 0 33437 RYAN BUTT DEAN, COLLEGE OF BUSINESS 40.0 0.0 X 205300 0 34166 2388653 0 298944 169 false true false SODEXO INC AND AFFILIATES 9801 Washington Blvd Gaithersburg MD 20878 FOOD & CUSTODIAL 6947829 M A MORTENSON CONSTRUCTION 300 PARK BLVDSUITE 100 ITASCA IL 60143 CONSTRUCTION 5354852 QUALITY CONTROL SERVICES INC 1336 W NEW MONEE RD CRETE IL 60417 MECHANIC CONTRACTORS 1143347 MASON INTERACTIVE INC 20 JAY ST STE 1115 BROOKLYN NY 11201 DIGITAL MARKETING 652490 MILLER CANFIELD PADDOCK AND STONE 225 W WASHINGTON ST 2600 CHICAGO IL 60607 LEGAL SERVICES 651218 31 308781 8759026 5535698 66031 14603505 STUDENT TUITION AND FEES 611310 178567113 178567113 STUDENT HOUSING 611310 7307113 7307113 STUDENT MEAL PLANS 611310 4423438 4423438 CONFERENCING 611310 321348 321348 SERVICE INCOME 611310 159500 159500 1819385 1819385 0 0 192597897 49352 960 48392 0 0 20957926 21408423 -450497 0 -450497 -450497 141329 308781 209217 -67888 -67888 0 0 0 0 0 206732369 192597897 960 -469993 0 0 63579426 63579426 0 0 0 0 1495992 1341262 131702 23028 0 0 0 0 64824515 50907936 12666173 1250406 4025501 3247547 675007 102947 12545148 10120718 2103605 320825 4336760 3498653 727200 110907 0 0 0 0 819029 0 819029 0 232452 0 232452 0 0 0 0 0 0 0 22117 0 22117 0 14450492 12464517 1528517 457458 3951479 3696295 255184 0 4320548 3276518 1021371 22659 2806962 2128679 663562 14721 8563 6494 2024 45 3558249 3558015 234 0 4186641 3978820 141061 66760 0 0 0 0 0 0 0 0 3310867 3168404 142463 0 0 0 0 0 10892076 6317404 4410202 164470 4163431 977855 3185576 0 BAD DEBT EXPENSE 1457446 1457446 0 0 AIRPLANE EXPENSE 1362974 0 1362974 0 DUES AND SUBSCRIPTIONS 1170728 1027562 141268 1898 0 0 0 0 207521396 174753551 30231721 2536124 6877 6763 17940350 15827500 2109368 1663964 11777481 23802273 0 0 0 0 0 0 0 0 550720 1632526 331406160 170055991 137544578 161350169 0 0 111937722 115373945 0 0 0 4808336 5989573 286675432 325646713 10083610 11220791 0 0 2153845 1723077 70520247 73716872 0 0 0 0 0 0 0 0 8976649 16748046 91734351 103408786 X 157704832 181176334 37236249 41061593 194941081 222237927 286675432 325646713 X -789027 10996532 17089341 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 112260885 60273 8754507 1749092 119326573 100755611 1003218 11564731 1062675 112260885 105743452 2179092 -5674810 1492123 100755611 84155381 1523957 22016099 1951985 105743452 79847566 1263417 3905911 861513 84155381 0.7177 0.208 0.0743 false false 14164960 14164960 203583778 98696569 104887209 69867842 55445676 14422166 43789580 15913746 27875834 161350169 OTHER INVESTMENTS 448020 F LAND 25990000 F US BANK STOCK FUNDS 79417145 F MAKENA INVESTMENT FUND 9430288 F CUIT EQUITY FUNDS 88492 F 115373945 TUITION AND OTHER DEPOSITS 11594020 OPERATING LEASE LIABILITIES 4788888 FINANCE LEASE LIABILITIES 365138 16748046 171425916 10996532 17495975 28492507 142933409 22117 63776843 63798960 206732369 144129070 209217 209217 143919853 22117 63579426 63601543 207521396 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds THE UNIVERSITY'S ENDOWMENT FUNDS ARE INTENDED TO PROVIDE SCHOLARSHIPS TO STUDENTS AND SPECIFIC ACADEMIC PROGRAM SUPPORT WHERE THE OPERATING FUNDS ARE NOT AVAILABLE. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 FUNDRAISING EXPENSE - 209217 INHERENT CONTRIBUTION - ST. AUGUSTINE COLLEGE - 17286758 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements STUDENT FINANCIAL AID - 63579426 POST RETIREMENT BENEFIT OBLIGATIONS - 197417 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSE - 209217 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements STUDENT FINANCIAL AID - 63579426 true true true true true true true false false false false false false false false true true true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY IN ALL PUBLICATIONS USED BY THE UNIVERSITY TO SOLICIT STUDENTS FROM THE COMMUNITY, A NONDISCRIMINATORY POLICY STATEMENT IS INCLUDED. AN EXAMPLE OF THE STATEMENT FOLLOWS; LEWIS UNIVERSITY DOES NOT DISCRIMINATE ON THE BASIS OF RACE, RELIGION, HANDICAP OR SEX IN THE RECRUITMENT AND ADMISSION OF STUDENTS. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT THE UNIVERSITY RECEIVES GOVERNMENT SUBSIDIES OF RESTRICTED AND UNRESTRICTED NATURE TO BE USED FOR GENERAL INSTITUTIONAL AND SPECIAL EDUCATIONAL PURPOSES. Schedule E, Part I, Line 6(b) REVOCATION OR SUSPENSION OF GOVERNMENTAL AID OR ASSISTANCE EFFECTIVE 7/1/1987 THE NURSING STUDENT LOAN (NSL) PROGRAM AT THE UNIVERSITY WAS PLACED IN TERMINATED STATUS BY THE DEPARTMENT OF HEALTH AND HUMAN SERVICES. THIS RESULTED FROM THE SCHOOL NOT REDUCING THE PROGRAM'S DELINQUENCY RATE TO A SPECIFIED LEVEL AS REQUIRED BY PERFORMANCE STANDARD REGULATIONS FOR THE NSL PROGRAM. THE NSL PROGRAM WAS CLOSED OUT AND LIQUIDATED ON JUNE 30, 2021. South Asia 0 7 Program Services RECRUITING 1653269 East Asia and the Pacific 0 13 Program Services RECRUITING 397658 Europe (Including Iceland and Greenland) 0 2 Program Services RECRUITING 24340 Russia and Neighboring States 0 2 Program Services RECRUITING 11788 Sub-Saharan Africa 0 3 Program Services RECRUITING 8100 North America (Canada & Mexico only) 0 1 Program Services RECRUITING 6000 0 28 0 0 0 28 2101155 0 2101155 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; RUSSIA AND NEIGHBORING STATES-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual SIGNUM FIDEI 265154 195589 69565 10727 80422 14000 25835 GOLF OUTING 47355 26500 20855 4675 5047 1626 4 137601 86692 50909 5000 42387 13430 6068 450110 308781 141329 5000 57789 98899 14000 33529 209217 -67888 true SCHOLARSHIPS FOR STUDENTS ATTENDING LEWIS 3582 58834921 TUITION DISCOUNTS FOR STUDENTS ATTENDING LEWIS 1501 4744505 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE OFFICE OF SPONSORED RESEARCH IS REQUIRED TO REVIEW EACH REQUEST FOR PAYMENT PRIOR TO AUTHORIZATION OF PAYMENT TO A VENDOR OR PURCHASE. FOR FINANCIAL AID RELATED GRANTS THE DIRECTOR OF FINANCIAL AID RECEIVES NOTICES OF AWARD AND AWARDS TO THE STUDENT BASED ON THE STIPULATIONS WITHIN THE GRANT. GRANT FUNDS ARE EACH ASSIGNED THEIR OWN FUND CODE TO ENSURE THAT GRANT FUNDS ARE TRACKED PROPERLY. P.I.'S AND THE OFFICE OF SPONSORED RESEARCH HAVE ACCESS TO REVIEW EXPENDITURES TO ENSURE THAT ONLY APPROPRIATE COSTS HAVE BEEN CHARGED TO THE GRANT. THE OFFICE OF SPONSORED RESEARCH ALSO HAS WRITTEN PRE AND POST AWARD POLICIES AND GUIDELINES RELATED TO THE GRANT FUNDS. THE OFFICE OF FINANCIAL AID SERVICES AWARDS FINANCIAL AID IN ACCORDANCE WITH THE HIGHER EDUCATION ACT. FEDERAL AND STATE AWARDING GUIDELINES ARE USED IN AWARDING STUDENT'S FINANCIAL AID. STUDENT ACCOUNTS ARE REVIEWED ON A BI-WEEKLY BASIS TO ENSURE THAT ALL STUDENTS ARE CURRENTLY ENROLLED ACCORDING TO APPROPRIATE GUIDELINES. A QUALITY CONTROL CHECK IS IN PLACE IN THAT A FILE AUDIT IS PERFORMED OF A SAMPLE OF FILES TO ENSURE THAT PROPER PROCEDURES ARE BEING FOLLOWED. AN ANNUAL AUDIT IS PERFORMED BY AN OUTSIDE COMPANY TO ENSURE THAT THERE ARE NO GROSS VIOLATIONS OF FEDERAL AND STATE REGULATIONS. X true false X X X X X false false false false false false false false false DR DAVID LIVINGSTON PRESIDENT 423884 0 52500 0 68117 0 35854 0 19379 0 599734 0 0 0 DR CHRISTOPHER SINDT PROVOST 286140 0 0 0 276 0 19959 0 19379 0 325754 0 0 0 TERESA KREJCI VICE PRESIDENT/CFO 244396 0 0 0 792 0 17017 0 19379 0 281584 0 0 0 RAYMOND KENNELLY CHIEF STRATEGY OFFICER 260718 0 0 0 792 0 17648 0 9762 0 288920 0 0 0 DR PIOTR SZCZUREK PROFESSOR, MATH AND COMPUTER SCIENCE 202377 0 0 0 120 0 13561 0 0 0 216058 0 0 0 DR IBRAHIM MESCIOGLU PROFESSOR, BUSINESS ANALYTICS 208064 0 0 0 180 0 14496 0 19379 0 242119 0 0 0 DR SAFWAN OMARI PROFESSOR, COMPUTER SCIENCE 201976 0 0 0 180 0 14058 0 19379 0 235593 0 0 0 RYAN BUTT DEAN, COLLEGE OF BUSINESS 205120 0 0 0 180 0 14787 0 19379 0 239466 0 0 0 COLLEEN AHEARN VP FOR UNIVERSITY ADVANCEMENT 232721 0 0 0 120 0 15766 0 9762 0 258369 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use INCLUDED IN DR. DAVID LIVINGSTON'S TAXABLE COMPENSATION ARE CAR AND HOUSING ALLOWANCES. STIPULATIONS ARE INCLUDED IN DR. LIVINGSTON'S PRESIDENTIAL CONTRACT REGARDING THESE BENEFITS. A VILLAGE OF ROMEOVILLE WILL COUNTY ILLINOIS 366009349 77615NAV6 2015-03-17 42019072 SEE PART VI false false false B VILLAGE OF ROMEOVILLE WILL COUNTY ILLINOIS 366009349 77615NBA1 2018-07-12 41875310 REFUND OF PRIOR ISSUES true false false C VILLAGE OF REMEOVILLE WILL COUNTY ILLINOIS 366009349 000000000 2019-06-14 10605000 REFUND OF PRIOR ISSUE false false false D ILLINOIS FINANCE AUTHORITY 861091967 000000000 2024-02-01 4738833 REFUND OF PRIOR ISSUE false false false A 9460000 0 42062761 0 493213 0 548859 0 0 22500689 18520000 0 2017 true false true true B 11400000 0 41875310 0 0 0 659910 0 0 675400 40540000 0 2018 true false true true C 1960000 0 10605000 0 0 0 0 0 0 0 10605000 0 2018 true false true true D 83940 0 4738833 0 0 0 0 0 0 0 4738833 0 2008 true false true true A false false false false 0.0 0.0 0.0 false false true B false false false false 0.0 0.0 0.0 false false true C false false false false 0.0 0.0 0.0 false false true D false false false false 0.0 0.0 0.0 false false true A false false true true false false false true true B false false true true true false false false true C false false true true true false false false true D false false true true true true OLD NATIONAL BANK 4.4 false false false false true A true B true C true D true Schedule K, Part I, Column (f) LINE A CONSTRUCT & RENOVATE FACILITY AND REFUND PRIOR ISSUE (4/26/06). Schedule K, Part IV, Line 2c NOTE REGARDING THE REBATE COMPUTATION ON 2/28/2019 SINCE THE BOND PROCEEDS HAVE BEEN SPENT AND THE DEBT SERVICE FUND WAS OPERATED ON A BONA FIDE BASIS, NO FURTHER REBATE CALCULATIONS ARE NECESSARY. Schedule K, Part IV, Line 2c NOTE REGARDING THE REBATE COMPUTATIONS ON 1/12/2019 & 12/14/2019 SINCE THE BOND PROCEEDS HAVE BEEN SPENT, A SPENDING EXCEPTION WAS MET, AND THE DEBT SERVICE FUND WAS OPERATED ON A BONA FIDE BASIS, NO FURTHER REBATE CALCULATIONS ARE NECESSARY. Schedule K, Part IV, Line 2c COLUMN A Issuer name: VILLAGE OF ROMEOVILLE, WILL COUNTY, ILLINOIS The calculation for computing no rebate due was performed on 02/28/2019 Schedule K, Part IV, Line 2c COLUMN B Issuer name: VILLAGE OF ROMEOVILLE, WILL COUNTY, ILLINOIS The calculation for computing no rebate due was performed on 01/12/2019 Schedule K, Part IV, Line 2c COLUMN C Issuer name: VILLAGE OF REMEOVILLE, WILL COUNTY, ILLINOIS The calculation for computing no rebate due was performed on 12/14/2019 Schedule K, Part IV, Line 2c COLUMN D Issuer name: ILLINOIS FINANCE AUTHORITY The calculation for computing no rebate due was performed on 06/30/2024 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 7599047 INDEPENDENT CONTRACTOR false X 5 66031 Market value false true false Schedule M, Part I COLUMN B THE AMOUNTS LISTED IN PART I, COLUMN B ARE BASED ON THE NUMBER OF CONTRIBUTORS FOR EACH TYPE OF PROPERTY CONTRIBUTED. Form 990, Part VI, Line 1a Material differences in voting rights DR. DAVID LIVINGSTON IS A COMPENSATED EMPLOYEE OF THE UNIVERSITY AND THEREFORE IS NON-INDEPENDENT. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE UNIVERSITY IS SPONSORED BY THE CHRISTIAN BROTHERS OF THE MIDWEST, INC. PURSUANT TO THE SPONSORSHIP COVENANT SIGNED IN MAY 2021, THE FOLLOWING SIGNIFICANT LEGAL ASPECTS ARE INCORPORATED INTO THE DOCUMENT: 1. BOARD MEMBERSHIP - 5 MEMBERS ARE TO BE CHRISTIAN BROTHERS 2. RESERVED POWERS FOR THE CHRISTIAN BROTHERS REGARDING: (A) TO SELL, TRANSFER, OR ENCUMBER REAL PROPERTY ASSETS OF THE UNIVERSITY (B) TO DISSOLVE THE CORPORATION OR CLOSE THE UNIVERSITY (C) TO MERGE WITH ANOTHER CORPORATION OR EDUCATIONAL ENTITY (D) TO AMEND CERTAIN SECTIONS OF THE BY-LAWS OR THE CORPORATE CHARTER OF THE UNIVERSITY (E) TO CHANGE THE CATHOLIC CHARACTER OR THE CHRISTIAN BROTHERS' SPONSORSHIP OF THE UNIVERSITY (F)TO CHANGE THE REQUIREMENT OF MAINTAINING A PREFERENCE FOR A CHRISTIAN BROTHER AS PRESIDENT OF THE UNIVERSITY PRESUMING THEY ARE EQUALLY OR MORE QUALIFIED THAN OTHER CANDIDATES. Form 990, Part VI, Line 11b Review of form 990 by governing body THE AUDIT, LEGAL AND RISK MANAGEMENT COMMITTEE REVIEWS THE 990 DURING THE APPLICABLE COMMITTEE MEETING. THE DOCUMENT IS PROVIDED TO COMMITTEE MEMBERS ONE WEEK PRIOR TO THE DATE OF THE COMMITTEE MEETING. THE FORM 990 IS ALSO PROVIDED TO THE FULL BOARD FOR THEIR REVIEW PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE CONFLICT OF INTEREST FORMS COMPLETED BY THE BOARD OF TRUSTEE MEMBERS, THE ADMINISTRATION AND OTHERS INVOLVED IN PROVIDING GOODS AND SERVICES FOR THE UNIVERSITY ARE REVIEWED BY PURCHASING AND BUSINESS OFFICE PERSONNEL AS WELL AS SENIOR MANAGEMENT. SEVERAL LEVELS OF REVIEW ARE ESTABLISHED TO DETECT CONFLICT OF INTEREST SITUATIONS BEFORE CONTRACTUAL RELATIONSHIPS ARE ENTERED INTO. IN ADDITION, BOARD OF TRUSTEE CONFLICT OF INTEREST FORMS ARE REVIEWED BY THE AUDIT, LEGAL AND RISK MANAGEMENT COMMITTEE CHAIR. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE UNIVERSITY PERIODICALLY RETAINS OUTSIDE FIRMS TO CONDUCT VARIOUS COMPENSATION STUDIES. THE MOST RECENT STUDY TO AID IN DETERMINATION OF EXECUTIVE COMPENSATION FOR THE UNIVERSITY PRESIDENT AND OTHER EXECUTIVES WAS IN 2021. THE COMPENSATION AND HUMAN RESOURCE COMMITTEE OF THE BOARD OF TRUSTEES MAINTAINS MINUTES OF ITS SALARY DELIBERATIONS AND DECISIONS. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE MOST RECENT STUDY TO AID IN DETERMINATION OF EXECUTIVE COMPENSATION FOR THE EXECUTIVES WAS IN 2021. THE COMPENSATION AND HUMAN RESOURCE COMMITTEE OF THE BOARD OF TRUSTEES MAINTAINS MINUTES OF ITS SALARY DELIBERATIONS AND DECISIONS. Form 990, Part VI, Line 19 Required documents available to the public THE DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE CHIEF FINANCIAL OFFICER. Form 990, Part VIII, Line 2f Other Program Service Revenue ALL OTHER - Total Revenue: 1819385, Related or Exempt Function Revenue: 1819385, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN ACCUMULATED POST RETIREMENT BENEFIT OBLIGATION - -197417; INHERENT CONTRIBUTION - ST. AUGUSTINE COLLEGE - 17286758;