2017-04-11T17:56:58-05:00 2016-05-31 KPMG LLP 550 S Hope St Suite 1500 Los Angeles CA 90071 990 2015-06-01 951643992 Chapman University % BEHZAD BINESH CHAP 7147447099 One University Drive Orange CA 92866 HAROLD W HEWITT JR EVP/COO 7147447099 2017-02-03 true CAREY MCKEE P01281067 2139724000 2015 2021-01-29 14:40:06Z X HAROLD W HEWITT JR One University Drive Orange CA 92866 614775760 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. 67 66 4679 400 -438448 -775012 36160886 40263776 365206767 385868828 16517289 7934050 7819344 5774315 425704286 439840969 108609199 114095291 0 0 154319097 164995518 0 0 10156495 100981773 106925587 363910069 386016396 61794217 53824573 1016940827 1157692767 195753119 307008908 821187708 850683859 X ACADEMIC SELECTIVITY AND GLOBAL CITIZENSHIP -OUR MISSION OF ENHANCING GLOBAL CITIZENSHIP DEPENDS ON AN OPEN, INCLUSIVE, AND DIVERSE LEARNING ENVIRONMENT, POPULATED BY INTELLECTUALLY VIBRANT INDIVIDUALS. WE OFFER A WIDE RANGE OF COURSES THAT HELP ALL STUDENTS DEVELOP A GLOBAL PERSPECTIVE AND MEET TWENTY-FIRST-CENTURY CHALLENGES. A BALANCED LIVING AND LEARNING ENVIRONMENT -CHAPMAN UNIVERSITY'S BALANCE OF LIBERAL ARTS AND PROFESSIONAL PROGRAMS PROVIDES A LEARNING-CENTERED ENVIRONMENT. CAMPUS AND ACADEMIC ACTIVITIES OF ALL KINDS SUPPORT A LIVING/LEARNING ENVIRONMENT THAT RECOGNIZES THAT MUCH OF A STUDENT'S EDUCATION TAKES PLACE OUTSIDE OF THE CLASSROOM. OUR BEAUTIFUL CAMPUS INVITES STUDENTS AND VISITORS ALIKE NOT ONLY TO ENGAGE IN A REFLECTIVE APPROACH TO LIFE BUT ALSO TO EXTEND THEIR TIME ON CAMPUS AND ENJOY THE MANY OFFERINGS OF OUR INTELLECTUAL COMMUNITY. A LEARNING COMMUNITY -FACULTY WHO BRIDGE RESEARCH AND PRACTICE-WHO CONNECT ACTIVE SCHOLARSHIP AND CREATIVE ACTIVITY WITH TEACHING AND false false 249940968 114095291 350023403 CHAPMAN UNIVERSITY IS A PRIVATE INSTITUTION FOUNDED IN 1861. IT HAS AN UNDERGRADUATE ENROLLMENT OF OVER 6,000 AND GRADUATE ENROLLMENT OF OVER 2,000. RANKED #6 IN REGIONAL UNIVERSITIES WEST BY U.S. NEWS AND WORLD REPORTS. LISTED BELOW ARE CHAPMAN UNIVERSITY'S ACADEMIC PROGRAMS, WHICH CURRENTLY PROVIDE MORE THAN 50 FIELDS OF UNDERGRADUATE STUDY AND MORE THAN 40 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 - JOHN AND DONNA CREAN COLLEGE OF HEALTH AND BEHAVIORAL SCIENCES - WILKINSON COLLEGE OF HUMANITIES AND SOCIAL SCIENCES - COLLEGE OF PERFORMING ARTS - SCHOOL OF PHARMACY - FOWLER SCHOOL OF LAW - SCHMID COLLEGE OF SCIENCE AND TECHNOLOGY - SCHOOL OF COMMUNICATION 42891503 CHAPMAN UNIVERSITY BOASTS TWO LIBRARIES, WHICH SERVE AS A PRIMARY RESOURCE OF ACADEMIC SUPPORT FOR OUR STUDENT BODY: THE LEATHERBY LIBRARIES AND THE RINKER LAW LIBRARY. THE LEATHERBY LIBRARIES INCLUDES NINE INDIVIDUALLY NAMED LIBRARIES WITH DISTINCTIVE COLLECTIONS REPRESENTING DISCIPLINARY AREAS OF THE UNIVERSITY: ARTS AND HUMANITIES, SOCIAL SCIENCES, SCIENCE AND TECHNOLOGY, EDUCATION, MUSIC, FILM AND TELEVISION, AND BUSINESS AND ECONOMICS. THE FIVE-STORY FACILITY FEATURES 14 GROUP STUDY ROOMS, 6 MULTI-MEDIA PREVIEW ROOMS, 1 MUSIC LISTENING ROOM, OVER 285 COMPUTERS FOR USER ACCESS, 6 COMPUTER CLASSROOMS, A LIBRARY INSTRUCTION ROOM, AN EXTENDED-HOUR STUDY COMMONS AND MORE THAN 750 SEATS AT TABLES, STUDY CARRELS AND LOUNGE CHAIRS. THE LEATHERBY LIBRARIES' COLLECTION CONTAINS ABOUT 350,000 VOLUMES AND ACCESS TO OVER 62,000 JOURNAL TITLES, IN ADDITION TO DVDS, VIDEOS, CDS AND OTHER MEDIA. THE RINKER LAW LIBRARY, CONTAINING OVER 40,000 SQUARE FEET AND SEATING FOR 300 PATRONS, FEATURES COMFORTABLE, QUIET STUDY AREAS, ALL WITH WIRELESS ACCESS. THE LIBRARY IS DESIGNED TO MEET THE NEEDS OF LEGAL EDUCATION IN THE TWENTY-FIRST CENTURY. IT CONTAINS A COMPREHENSIVE MONOGRAPH COLLECTION AS WELL AS MANY LEGAL RESOURCES IN HARD COPY AND ONLINE. THE LIBRARY IS OPEN 100 HOURS A WEEK ON A REGULAR BASIS AND EVEN LONGER DURING EXAM PERIODS. 26990820 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. 25303455 35845425 AUXILIARY ENTERPRISES 25303455 35845425 345126746 true true false false false false false true false true true true false false true true false true true true true false false false true false false false true true true false false false false false false false false true false true true false false true true true true false false true 666 0 true 4679 true true true false false false false true true true 1 false false true false X 67 66 false false false false false false false true true false false true true true true true true true true false AK CA CO ME MD MA MI NV NH OH OK OR SC WA WI X X BEHZAD BINESH 7147447099 ONE UNIVERSITY DRIVE ORANGE CA 92866 X DAVID A JANES CHAIRMAN 1.0 0.0 X X 0 0 0 DAVID EI PYOTT VICE CHAIRMAN (THRU 04/01/16) 1.0 0.0 X X 0 0 0 SCOTT CHAPMAN SECRETARY 1.0 0.0 X X 0 0 0 ZELMA M ALLRED ASSISTANT SECRETARY 1.0 0.0 X X 0 0 0 WYLIE A AITKEN VICE CHAIRMAN 1.0 0.0 X X 0 0 0 JOANN LEATHERBY VICE CHAIRMAN 1.0 0.0 X X 0 0 0 DONNA FORD ATTALLAH TRUSTEE 1.0 0.0 X 0 0 0 RAJ S BHATHAL TRUSTEE 1.0 0.0 X 0 0 0 JAMES P BURRA TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL CARVER TRUSTEE 1.0 0.0 X 0 0 0 PHILLIP H CASE TRUSTEE 1.0 0.0 X 0 0 0 AKIN CEYLAN TRUSTEE 1.0 0.0 X 0 0 0 IRVING M CHASE TRUSTEE 1.0 0.0 X 0 0 0 HAZEM CHEHABI TRUSTEE 1.0 0.0 X 0 0 0 ARLENE R CRAIG TRUSTEE 1.0 0.0 X 0 0 0 STEPHEN J CLOOBECK TRUSTEE 1.0 0.0 X 0 0 0 JEROME W CWIERTNIA TRUSTEE 1.0 0.0 X 0 0 0 ZEINAB H DABBAH TRUSTEE 1.0 0.0 X 0 0 0 KRISTINA DODGE TRUSTEE 1.0 0.0 X 0 0 0 JAMES W EMMI TRUSTEE 1.0 0.0 X 0 0 0 DALE E FOWLER TRUSTEE 1.0 0.0 X 0 0 0 BARRY GOLDFARB TRUSTEE 1.0 0.0 X 0 0 0 STAN HARRELSON TRUSTEE 1.0 0.0 X 0 0 0 GAVIN S HERBERT JR TRUSTEE (AS OF 03/18/16) 1.0 0.0 X 0 0 0 ROGER C HOBBS TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM K HOOD TRUSTEE 1.0 0.0 X 0 0 0 MARK CHAPIN JOHNSON TRUSTEE 1.0 0.0 X 0 0 0 JENNIFER L KELLER TRUSTEE 1.0 0.0 X 0 0 0 PARKER S KENNEDY TRUSTEE 1.0 0.0 X 0 0 0 JOE E KIANI TRUSTEE (THRU 12/31/15) 1.0 0.0 X 0 0 0 LAURA KHOURI TRUSTEE (AS OF 11/30/15) 1.0 0.0 X 0 0 0 THOMAS E MALLORY TRUSTEE (AS OF 03/28/16) 1.0 0.0 X 0 0 0 CHARLES D MARTIN TRUSTEE 1.0 0.0 X 0 0 0 JAMES V MAZZO TRUSTEE 1.0 0.0 X 0 0 0 ANN D MOSKOWITZ TRUSTEE (AS OF 06/22/15) 1.0 0.0 X 0 0 0 SEBASTIAN PAUL MUSCO TRUSTEE 1.0 0.0 X 0 0 0 FRANK O'BRYAN TRUSTEE (THRU 11/30/15) 1.0 0.0 X 0 0 0 HARRY S RINKER TRUSTEE 1.0 0.0 X 0 0 0 JAMES B ROSZAK TRUSTEE 1.0 0.0 X 0 0 0 THE HONORABLE LORETTA SANCHEZ TRUSTEE 1.0 0.0 X 0 0 0 MOHINDAR S SANDHU TRUSTEE 1.0 0.0 X 0 0 0 JAMES RONALD SECHRIST TRUSTEE (THRU 11/30/15) 1.0 0.0 X 0 0 0 RONALD M SIMON TRUSTEE 1.0 0.0 X 0 0 0 RONALD E SODERLING TRUSTEE 1.0 0.0 X 0 0 0 EMILY CREAN VOGLER TRUSTEE 1.0 0.0 X 0 0 0 KAREN R WILKINSON TRUSTEE 1.0 0.0 X 0 0 0 DAVID W WILSON TRUSTEE 1.0 0.0 X 0 0 0 THE HONORABLE GEORGE L ARGYRO EMERITUS CHAIR 1.0 0.0 X 0 0 0 DOY B HENLEY EMERITUS CHAIR 1.0 0.0 X 0 0 0 DONALD E SODARO EMERITUS CHAIR 1.0 0.0 X 0 0 0 RICHARD BERTEA EMERITUS TRUSTEE 1.0 0.0 X 0 0 0 LYNN HIRSCH BOOTH EMERITUS TRUSTEE 1.0 0.0 X 0 0 0 J BEN CROWELL EMERITUS TRUSTEE 1.0 0.0 X 0 0 0 LESLIE N DURYEA EMERITUS TRUSTEE (THRU 11/15) 1.0 0.0 X 0 0 0 ROBERT A ELLIOTT EMERITUS TRUSTEE 1.0 0.0 X 0 0 0 DAVID C HENLEY EMERITUS TRUSTEE 1.0 0.0 X 0 0 0 JACK B LINDQUIST EMERITUS TRUSTEE (THRU 02/16) 1.0 0.0 X 0 0 0 RANDALL R MCCARDLE EMERITUS TRUSTEE 1.0 0.0 X 0 0 0 CECILIA PRESLEY EMERITUS TRUSTEE 1.0 0.0 X 0 0 0 BARRY RODGERS EMERITUS TRUSTEE 1.0 0.0 X 0 0 0 RICHARD R SCHMID EMERITUS TRUSTEE 1.0 0.0 X 0 0 0 R DAVID THRESHIE EMERITUS TRUSTEE 1.0 0.0 X 0 0 0 JAMES BLALOCK EX OFFICIO TRUSTEE 1.0 0.0 X 0 0 0 REVEREND LATAUNYA BYNUM EX OFFICIO TRUSTEE 1.0 0.0 X 0 0 0 REVEREND DON DEWEY EX OFFICIO TRUSTEE 1.0 0.0 X 0 0 0 BARBARA EIDSON EX OFFICIO TRUSTEE AS OF 07/15 1.0 0.0 X 0 0 0 KELSEY C FLEWELLEN EX OFFICIO TRUSTEE 1.0 0.0 X 0 0 0 JUDITH A GARFI-PARTRIDGE EX OFFICIO TRUSTEE THRU 01/16 1.0 0.0 X 0 0 0 REVEREND DAYNA KINKADE EX OFFICIO TRUSTEE 1.0 0.0 X 0 0 0 MELINDA M MASSON EX OFFICIO TRUSTEE AS OF 01/16 1.0 0.0 X 0 0 0 LINDA D RUTH EX OFFICIO TRUSTEE AS OF 06/15 1.0 0.0 X 0 0 0 REVEREND DENNY WILLIAMS EX OFFICIO TRUSTEE 1.0 0.0 X 0 0 0 REVEREND FELIX VILLANUEVA EX OFFICIO TRUSTEE 1.0 0.0 X 0 0 0 JAMES DOTI PRESIDENT & EX OFFICIO TRUSTEE 40.0 1.0 X X 648017 0 267710 DANIELE STRUPPA CHANCELLOR/EVP FACULTY AFFAIRS 40.0 1.0 X 641367 0 251190 HAROLD HEWITT JR EXEC VP & COO 40.0 0.0 X 749085 0 126304 JERRY PRICE VICE CHANCELLOR & DEAN OF STUD 40.0 0.0 X 228633 0 44532 KRIS OLSEN VP CAMPUS PLANNING 40.0 0.0 X 358572 0 41227 MARK WOODLAND VP STRATEGIC MARKETING & COMM 40.0 0.0 X 238141 0 24902 MICHAEL PELLY VP OFFICE OF ENROLLMENT MGMT 40.0 0.0 X 253297 0 26628 REBECCA R CAMPOS VP HUMAN RESOURCES 40.0 0.0 X 306607 0 41608 SHERYL BOURGEOIS EVP OF UNIVERSITY ADVANCEMENT 40.0 0.0 X 551654 0 79977 THOMAS J CAMPBELL DEAN, FOWLER SCHOOL OF LAW 40.0 0.0 X 491707 0 43582 MENAS KAFATOS DEAN,SCHMID COLLEGE OF SCIENCE 40.0 0.0 X 398120 0 35515 VERNON SMITH FACULTY - NOBEL LAUREATE 40.0 0.0 X 515809 0 50177 YAKIR AHARONOV FACULTY 40.0 0.0 X 475561 0 26932 REGINALD GILYARD DEAN, SCHOOL OF BUS & ECON 40.0 0.0 X 406281 0 51445 LOUIS LYON DEAN,SCHMID COLLEGE OF SCIENCE 40.0 0.0 X 351888 0 48393 6614739 0 1160122 322 false true false DEIONGHS CONSTRUCTION 1515 E KATELLA AVE ANAHEIM CA 92805 CONSTRUCTION 1054797 AWH CONSTRUCTION 4311 FARQUHAR AVE LOS ALAMITOS CA 92720 Construction 479102 GAASH CONSTRUCTION 1070 N BATIVA STREET 523 ORANGE CA 92867 Construction 501394 DF LANDSCAPE MAINTENANCE PO BOX 1204 LAKE FOREST CA 92609 Landscaping 326268 ELLUCIAN COMPANY LP 62814 COLLECTION CENTER DRIVE CHICAGO IL 60693 Computer Software 313530 21 X 3802751 4762563 31698462 14782175 40263776 TUITION AND FEES 611710 350023403 350023403 STUDENT HOUSING AND MEAL PLANS 611710 30013463 30013463 STUDENT FEES 611710 1605016 1605016 FACILITIES/CONFERENCES 531390 1442374 1139790 302584 STUDENT GOVERNMENT FEES 611710 827836 827836 1956736 1956736 385868828 5342775 -810098 6152873 0 0 5464556 4926145 538411 0 538411 538411 168915264 1458000 166961878 820111 1953386 637889 2591275 69066 2522209 247840 3802751 2226657 -1978817 -1978817 0 0 PERFORMANCE GRANTS & EXT SCHOLARSHIPS 900099 3930422 3930422 PARKING FEES & METERS 812930 2563160 2563160 VENDING INCOME 900099 153767 153767 567372 567372 7214721 439840969 385566244 -438448 14449397 0 114095291 114095291 0 0 3367861 446628 1849636 1071597 0 125773550 109119221 13464243 3190086 7924426 6494845 884175 545406 19293497 15656399 2322807 1314291 8636184 7005692 1042187 588305 0 2096912 1810764 286148 264883 264883 0 0 1198764 1198764 7218758 6308202 12276 898280 3053893 2557785 271366 224742 9457719 8574986 607529 275204 5758364 1947570 3758398 52396 0 22720924 19812147 2005829 902948 5235978 4617290 399989 218699 0 2194275 1902228 274684 17363 7572515 7373078 80547 118890 0 22114926 20488695 1251607 374624 2671437 2666973 4464 STUDY ABROAD EXPENSES 6290654 6290654 FOOD SERVICES EXPENSES 4603091 4603091 BOOKS AND PERIODICALS 3217094 3217025 69 VEHICLE MAINTENANCE 252922 119857 117191 15874 1002478 18325 636432 347721 386016396 345126746 30733155 10156495 5899230 557321 21512598 61443334 76310481 64037178 3115147 4753523 0 0 0 0 7764438 5194184 530854 562209 4707536 4648070 797955493 198883507 554580603 599071986 135790789 198830587 200842435 200986732 1572097 1736062 0 0 4314619 15871581 1016940827 1157692767 30501965 40308897 0 0 8573319 13246722 96559777 219367188 0 0 0 0 32699560 6904040 2230804 2237653 25187694 24944408 195753119 307008908 X 549554330 596635729 136442428 111388745 135190950 142659385 821187708 850683859 1016940827 1157692767 X 53824573 -22465029 -1863393 X false true X true true true X 63920560 37730471 36629372 36160886 40263776 214705065 0 0 63920560 37730471 36629372 36160886 40263776 214705065 42606430 172098635 9172979 6109342 6666776 12233354 10807331 44989782 0 6619049 6249154 5473272 6129909 7462561 31933945 291628792 1689716820 0.59013 0.61298 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4146139 X X X false 301271734 22439338 -13470379 2828630 4758996 1129053 301524014 273823263 21342995 13853891 4283668 2368592 1096155 301271734 229506000 18179448 33516728 4085149 2159274 1134490 273823263 188070000 13756000 33316519 4186000 1669000 781519 228506000 190612000 13851000 -10284248 5270000 838752 188070000 0.46925 0.38962 0.14113 false false 107982969 107982969 480724440 104105895 376618545 854268 502320 351948 140165123 70486267 69678856 68228693 23789025 44439668 599071986 HEDGE FUNDS 102326918 F INTERNATIONAL EQUITY FUNDS 41030231 F REAL ESTATE 25500000 F VENTURE CAPITAL 7943898 F EMERGING MARKET EQUITIES 8413639 F PRIVATE EQUITY 14306868 F MEZZANINE DEBT FUNDS 1079777 F FIXED INCOME MUTUAL FUND 151797 F REAL ASSETS AND COMMODITIES 113329 F ALTERNATIVE MUTUAL FUND 120275 F 200986732 0 INTEREST RATE SWAP 11854796 OTHER LIABILITIES 9342200 ANNUITIES PAYABLE 2430569 RETIREE BENEFIT LIABILITY 1316843 24944408 X 307877710 -22465029 5795825 -16669204 324546914 1198764 114095291 115294055 439840969 278381559 7659218 7659218 270722341 1198764 114095291 115294055 386016396 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 Accounting Standards Codification 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 consolidated financial statements the impact of a tax position if that position will more likely than not be sustained upon examination, including resolution 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 it has no uncertainties in income taxes that would require tax assets or liabilities to be recorded in accordance with accounting guidance. The University and its affiliates file income tax returns in the U.S. federal jurisdiction and State of California. With few exceptions, the University is no longer subject to income tax examinations by U.S. federal income tax authorities for the tax years before 2012 and State of California tax authorities before 2011. REVENUE ON AUDITED FINANCIALS NOT ON FORM 990 FORM 990, SCHEDULE D, PART XI, LINE 2D RENTAL INCOME REPORTED NET OF EXPENSES ON FORM 990 $ 4,352,137 EVENT INCOME REPORTED NET OF EXPENSES ON FORM 990 $ 2,226,657 UREALIZED LOSS ON INTEREST SWAP $ (782,969) ------------ TOTAL $ 5,795,825 REVENUE ON FORM 990 NOT ON AUDITED FINANCIALS FORM 990, SCHEDULE D, PART XI, LINE 4B SCHOLARSHIPS REPORTED GROSS ON FORM 990 $ 114,095,291 EXPENSES ON AUDITED FINANCIALS NOT ON FORM 990 FORM 990,SCHEDULE D, PART XII, LINE 2D CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $ 195,543 RENTAL EXPENSES REPORTED NET OF INCOME ON FORM 990 $ 4,352,137 EVENT EXPENSES REPORTED NET OF INCOME ON FORM 990 $ 2,226,657 UNCOLLECTIBLE PLEDGES WRITE-OFFS $ 884,881 ------------ TOTAL $ 7,659,218 EXPENSES ON FORM 990 NOT ON AUDITED FINANCIALS FORM 990, SCHEDULE D, PART XII, LINE 4B SCHOLARSHIP REPORTED GROSS ON FORM 990 $ 114,095,291 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 2015-2016 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 AND 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. Europe (Including Iceland and Greenland) 3 Program Services TRAVEL COURSES 34020 South America 1 Program Services TRAVEL COURSES 58760 East Asia and the Pacific 3 Program Services TRAVEL COURSES 66973 Europe (Including Iceland and Greenland) Program Services STUDY ABROAD 3353311 East Asia and the Pacific Program Services STUDY ABROAD 840949 Middle East and North Africa Program Services STUDY ABROAD 23700 Sub-Saharan Africa Program Services STUDY ABROAD 661010 Europe (Including Iceland and Greenland) 7 Program Services INSTRUCTION BY FACULTY 163859 14 14 5202582 5202582 true false false true true true ACCOUNTING METHOD 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. CHAPMAN CELEB 2121290 2040200 81090 374384 139954 42617 156954 MUSCO OPENING 1503486 1435661 67825 816595 205545 189058 140284 2 425815 326890 98925 66520 64230 375 30141 4050591 3802751 247840 1257499 409729 232050 327379 2226657 -1978817 true CHAPMAN UNIVERSITY UNDERGRADUATE SCHOLARSHIPS 5072 102036111 N/A N/A CHAPMAN UNIVERSITY GRADUATE SCHOLARSHIPS 923 12059180 N/A N/A GRANT RECORDS/MONITORING 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 true true X X X X X false true false false false false false false false JAMES DOTI PRESIDENT & EX OFFICIO TRUSTEE 533126 100000 14891 140298 0 127412 0 915727 0 0 0 DANIELE STRUPPA CHANCELLOR/EVP FACULTY AFFAIRS 542071 85000 14296 105995 0 145195 0 892557 0 0 0 HAROLD HEWITT JR EXEC VP & COO 426708 0 100000 0 222377 0 63850 0 62454 0 875389 0 187301 0 JERRY PRICE VICE CHANCELLOR & DEAN OF STUD 199129 0 25000 0 4504 0 18767 0 25765 0 273165 0 0 0 KRIS OLSEN VP CAMPUS PLANNING 273532 0 75000 0 10040 0 23442 0 17785 0 399799 0 0 0 MARK WOODLAND VP STRATEGIC MARKETING & COMM 200094 0 35000 0 3047 0 18083 0 6819 0 263043 0 0 0 MICHAEL PELLY VP OFFICE OF ENROLLMENT MGMT 226860 0 25000 0 1437 0 17072 0 9556 0 279925 0 0 0 REBECCA R CAMPOS VP HUMAN RESOURCES 262547 0 35000 0 9060 0 23850 0 17758 0 348215 0 0 0 SHERYL BOURGEOIS EVP OF UNIVERSITY ADVANCEMENT 348096 0 200000 0 3558 0 54155 0 25822 0 631631 0 0 0 THOMAS J CAMPBELL DEAN, FOWLER SCHOOL OF LAW 481585 0 0 0 10122 0 23850 0 19732 0 535289 0 0 0 MENAS KAFATOS DEAN,SCHMID COLLEGE OF SCIENCE 380624 0 0 0 17496 0 23850 0 11665 0 433635 0 0 0 VERNON SMITH FACULTY - NOBEL LAUREATE 453969 0 0 0 61840 0 33385 0 16792 0 565986 0 0 0 YAKIR AHARONOV FACULTY 385465 0 0 0 90096 0 0 0 26932 0 502493 0 0 0 REGINALD GILYARD DEAN, SCHOOL OF BUS & ECON 403779 0 0 0 2502 0 23850 0 27595 0 457726 0 0 0 LOUIS LYON DEAN,SCHMID COLLEGE OF SCIENCE 340272 0 0 0 11616 0 23850 0 24543 0 400281 0 0 0 RESIDENCE FOR PERSONAL USE SCHEDULE J, PART I, LINE 1A THE PRESIDENT AND CHANCELLLOR, JAMES DOTI AND DANIELE STRUPPA, RECEIVE THE USE OF A RESIDENCE FOR PERSONAL USE AS A CONDITION OF EMPLOYMENT. THIS USE IS TREATED AS NON-TAXABLE COMPENSATION. THE FAIR MARKET VALUE OF THE ANNUAL HOUSING ALLOWANCES ARE REPORTED ON SCHEDULE J, PART II, COLUMN (D). HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES SCHEDULE J, PART I, LINE 1A CERTAIN EMPLOYEES HAVE ACCESS TO SOCIAL CLUB MEMBERSHIPS FOR THE BUSINESS PURPOSE OF CULTIVATING DONOR/TRUSTEE RELATIONSHIPS. FOR THIS FISCAL YEAR, SOCIAL CLUB DUES WERE PAID FOR JAMES DOTI, 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 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, HIS DESIGNATED BENEFICIARY SHALL BE ENTITLED TO RECEIVE PAYMENT. HAROLD HEWITT, JR. ENTERED INTO A RETENTION BONUS AGREEMENT DATED SEPTEMBER 7, 2010 UNDER IRC SECTIONS 409(A) AND 457 (F). ALL TERMS OF THE AGREEMENT WERE MET IN 2015 WHEN FULL PAYMENT WAS MADE. AMOUNTS PAID UNDER THE AGREEMENT ARE INCLUDED IN PART II, COLUMN (B)(III) AND (F). HAROLD HEWITT, JR. has a retention bonus agreement, dated September 22, 2015, which is intended to be an unfunded ineligible deferred compensation agreement subject to IRC Sections 409(A) and 457(F) and other applicable law. Specific performance targets, at specified date, each must be met; and he must be actively employed through August 31, 2020 or separated from service by reason of total disability or death, in order to receive the benefits. VERNON SMITH PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN DATED JULY 17, 2007. UNDER THE TERMS OF THE PLAN, "VERNON SMITH SHALL, IN ADDITION TO THE FREE INSURANCE PROVIDED BY THE COMMONWEALTH OF VIRGINIA, RECEIVE A DEFERRED PLAN THAT WILL EARN INTEREST AT THE TEN (10) YEAR TREASURY RATE, AND THE UNIVERSITY WILL DEPOSIT PAYMENTS INTO THE ACCOUNT ON THE FOLLOWING SCHEDULE; JANUARY 2009 IN THE AMOUNT OF $125,000; JANUARY 2010 IN THE AMOUNT OF $100,000; JANUARY 2011 IN THE AMOUNT OF $100,000; AND JANUARY 2012 IN THE AMOUNT OF $75,000. IN THE EVENT THAT VERNON SMITH DIES DURING HIS EMPLOYMENT AT CHAPMAN, HIS HEIRS SHALL RECEIVE ALL FUNDS FROM HIS ACCOUNT." JAMES DOTI PARTICIPATES IN A SECTION 457(F) COMPENSATION PLAN. THIS COMPENSATION ARRANGEMENT PROVIDES FOR FIVE ANNUAL PAYMENTS OF $100,000 TO BE CREDITED TO THE EMPLOYEE'S ACCOUNT EACH YEAR WITH AN INTEREST RATE EQUAL TO THE TEN YEAR TREASURY BOND RATE THROUGH AUGUST 31, 2017. THESE PAYMENTS ARE SUBJECT TO CONTINUED EMPLOYMENT THROUGH AUGUST 31, 2017. IN THE EVENT THAT JAMES DOTI INCURS A DISABILITY OR DIES, HE OR HIS DESIGNATED BENEFICIARY, SHALL BE ENTITLED TO RECEIVE PAYMENT. Sheryl Bourgeois has a retention bonus agreement, which is intended to be an unfunded ineligible deferred compensation agreement subject to IRC Sections 409(A) and 457(F) and other applicable law. Specific performance targets, at specified date, each must be met; and she must be actively employed through August 31, 2017 or separated from service by reason of total disability or death, in order to receive the benefits. A CALIFORNIA EDUCATIONAL FACILITIES AUTHORITY 521705592 130178F50 2011-10-03 107549304 SEE PART VI false false false B CALIFORNIA EDUCATIONAL FACILITES AUTHORITY 521705592 1301787X8 2015-07-21 127489124 SEE PART VI false false false A 13465000 0 107558944 0 6070101 0 1039183 0 0 10081063 90368597 0 2014 true false false true B 0 0 128059270 0 0 0 823508 0 0 15445095 25735920 86054747 true false false true A false true true true true true 0.02700 0.00800 0.03500 false false false true B false true true true true true 0.00200 0.00200 false false false true A false true true false false false 0 false 0 false true B false true true false false false 0 false 0 false true A true B true SCHEDULE K, PART I(f), COLUMN A THE BONDS FINANCED THE ACQUISITION, CONSTRUCTION, AND RENOVATION OF EDUCATIONAL FACILITIES, REFUND PRIOR BONDS, AND PAY CAPITALIZED INTEREST AND COSTS OF ISSUANCE. SCHEDULE K, PART I(f), COLUMN B TO REFINANCE A TAXABLE LOAN AND TO FINANCE THE RENOVATION AND CONSTRUCTION OF VARIOUS CAMPUS BUILDINGS. THE TAXABLE LOAN WAS ISSUED ON JULY 7, 2014. SCHEDULE K, PART II, LINE 3, COLUMN A THE DIFFERENT BETWEEN PART I(e) AND PART II, LINE 3 IS DUE TO INTEREST EARNINGS ON BOND PROCEEDS. SCHEDULE K, PART II, LINE 3, COLUMN B THE DIFFERENCE BETWEEN PART I(e) AND PART II, LINE 3 IS DUE TO EARNINGS ON BOND PROCEEDS. SCHEDULE K, PART II, LINE 14, COLUMN A THE ISSUE DATES FOR THE REFUNDED BONDS ARE 08/08/00 AND 07/02/08. SCHEDULE K, PART III, LINE 7, COLUMN B AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(c)(2)(i)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORTED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. SCHEDULE K, PART IV, LINE 2(b), COLUMN B THE PORTION OF BONDS THAT FINANCED THE CURRENT REFUNDING OF THE TAXABLE LOAN MET THE 6-MONTH SPENDING EXCEPTION TO REBATE. FRANK DOTI BROTHER OF PRESIDENT 195461 SALARY AND BENEFITS false LYNNE PIERSON DOTI SPOUSE OF PRESIDENT 136587 SALARY AND BENEFITS false MARY SPARKS SPOUSE OF CHANCELLOR 198669 SALARY AND BENEFITS false LAURENCE BOURGEOIS SPOUSE OF EVP-ADVANCEMENT 14000 SALARY AND BENEFITS false CRISTIAN BOURGEOIS SON OF EVP-ADVANCEMENT 60690 SALARY AND BENEFITS false FORM 990, SCHEDULE L, PART IV OFFICERS OF THE UNIVERSITY THAT MAY HAVE A CONFLICT OF INTEREST REGARDING THE COMPENSATION PACKAGES FOR FAMILY MEMBERS DO NOT PARTICIPATE IN THE DETERMINATION OF THE COMPENSATION PAID TO THOSE FAMILY MEMBERS. X 1 175000 APPRAISAL X 40 4697700 AVG VAL DONATN DATE X 1 684009 APPRAISAL X 2 9222966 APPRAISAL X EV CHARGING STATIONS 1 2500 RETAIL VALUE 1 false true true NUMBER OF 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. USE OF THIRD PARTIES FORM 990, SCHEDULE M, PART I, LINE 32 THE UNIVERSITY UTILIZES THIRD PARTIES AS NECESSARY TO ASSIST WITH THE SALE OF NONCASH CONTRIBUTIONS INCLUDING REAL ESTATE AND AUTOMOBILES. DETAILS OF OTHER PROGRAM SERVICES FORM 990, PART III, LINE 4D Students can choose to attend a variety of educational, spiritual, cultural, service and social events. Because of Chapman's size, students are not limited to one or two aspects of campus life but are able to engage in a wide array of opportunities. However, Chapman's strongest asset is its student body; Chapman students represent a variety of racial, cultural, and geographic backgrounds, and this diversity greatly enhances the quality of campus life. Chapman University is proud to offer several housing options for students, including five traditional residence halls and two apartment-style residence facilities. We strive to ensure that our residence halls and apartments are comfortable and safe living and learning environments. The Chapman living and learning environment creates an engaging campus climate and provides 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. - A Value and Respect for Differences: Students will recognize, respect, and value diverse experiences, ideas, backgrounds and identities. - A Commitment to Citizenship: Students will understand their role and responsibilities within local and global communities and commit to becoming an engaged member. - A Pursuit of Lifelong Learning: Students will develop an intellectual curiosity and desire for continual learning both within and beyond formal education. PROCESS FOR 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, PART 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. Furthermore, the Trustee or key employee shall absent himself or herself from discussions of, and abstain from voting on, such matters under consideration by the Board of Trustees or its committees. The minutes of such meetings shall reflect that disclosure was made and that the Trustee or key employee who has a conflict or possible conflict abstained from discussing or voting on the matter. Any Trustee or key employee who is uncertain whether a conflict of interest may exist in any matter may request that the Board or committee resolve the question in his or her absence by majority vote. PROCESS FOR DETERMINING COMPENSATION PACKAGE FOR THE PRESIDENT FORM 990, PART VI, SECTION B, LINE 15A 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 package. The results of the Executive Compensation Committee are reported to the full Board of Trustees in Executive Session. 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 package on September 15, 2014. 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. COMPENSATION DETERMINATION FOR OTHER OFFICERS AND KEY EMPLOYEES FORM 990, PART VI, LINE 15B THE PROCESS FOR DETERMINING COMPENSATION PACKAGES FOR OTHER OFFICERS AND KEY EMPLOYEES IS THE SAME AS THE PROCESS FOR THE UNIVERSITY PRESIDENT. 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. RECONCILIATION OF NET ASSETS Form 990, Part XI, Line 9 UNREALIZED LOSS ON INTEREST RATE SWAP $ -782,969 UNCOLLECTIBLE PLEDGE ADJUSTMENTS $ -884,881 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $ -195,543 --------------- Total $ -1,863,393 CHAPMAN UNIVERSITY CHARITABLE GIVING LLC ONE UNIVERSITY DRIVE ORANGE CA 92866 330918653 FUNDRAISING CA 1104468 14735460 CHAPMAN UNIV CHAPMAN SINGAPORE EDUCATION CENTRE PTE 9 BATTERY RD 15-01 STRAITS TRADING BLDG SINGAPORE SN 049910 981102652 EDUCATION SN CHAPMAN UNIV BRANDMAN UNIVERSITY 16355 LAGUNA CANYON ROAD IRVINE CA 92618 260152908 EDUCATION CA 501(c)(3) 2 CHAPMAN UNIV true CHAPMAN UNIVERSITY FOUNDATION ONE UNIVERSITY DRIVE ORANGE CA 92866 300563618 SUPPORTING CA 501(c)(3) 11A CHAPMAN UNIV true IRVIN C CHAPMAN FOUNDATION ONE UNIVERSITY DRIVE orange CA 92866 953801337 SUPPORTING CA 501(C)(3) 11A CHAPMAN UNIV true CHAPMAN FILMED ENTERTAINMT LLC ONE UNIVERSITY DR orange CA 92866 454860703 FILM PRODUCTI CA CUE N/A -54179 179945 false 0 false 0.80987 CHARITABLE REMAINDER TRUST(21) TRUST CA NA TRUST true CHAPMAN UNIVERSITY ENTERPRISE INC ONE UNIVERSITY DRIVE ORANGE CA 92866 371668103 FILM PRODUCTI CA CHAPMAN UNIV C CORP -76252 1344163 1.00000 true false true false true true false false false false false false true true true true false true false false CHAPMAN UNIVERSITY ENTERPRISE INC B 163965 CASH PAID BRANDMAN UNIVERSITY D 10268346 LOAN BALANCE BRANDMAN UNIVERSITY E 219367188 LOAN BAL GUTY BRANDMAN UNIVERSITY L 291567 TUITION WAIVED BRANDMAN UNIVERSITY M 272365 TUITION WAIVED BRANDMAN UNIVERSITY N 432403 EXP AMT PAID BRANDMAN UNIVERSITY O 160828 FMV SHARED SVS BRANDMAN UNIVERSITY Q 276377 FMV SHARED SVS PART V, LINE 2, Column D Method of Determining Amount Involved: (O) Salary and benefit costs of the shared employee based on the estimated time worked on related entity. (P) STANDARD TUITION RATES WAIVED AS AN EMPLOYEE BENEFIT