2015-05-13T09:13:53-05:00 2014-06-30 CROWE HORWATH LLP 225 WEST WACKER DRIVE SUITE 2600 CHICAGO IL 606061224 990 2013-07-01 350869045 DEPAUW UNIVERSITY DEPA 7656584800 PO BOX 37 GREENCASTLE IN 46135 BRADLEY A KELSHEIMER VP FOR FINANCE & ADMINISTRATION 2015-05-12 true Nicole Bencik P00756195 3128997000 2013 2016-02-25 16:41:14Z BRIAN W CASEY PRESIDENT 313 S LOCUST ST PO BOX 37 GREENCASTLE IN 46135 335239703 false X WWW.DEPAUW.EDU X 1837 IN DEPAUW IS A NATIONALLY-RECOGNIZED, LEADING LIBERAL ARTS COLLEGE COMMITTED TO CREATING AN ATMOSPHERE OF INTELLECTUAL CHALLENGE & SOCIAL ENGAGEMENT THAT PREPARES STUDENTS FOR LIFELONG SUCCESS. 40 39 2222 138 2596106 -1040489 87093111 38732924 100820428 104803769 50597667 48252786 7697502 8059850 246208708 199849329 48531991 50058787 0 0 53014225 54918794 499921 297282 5115936 49679780 50652079 151725917 155926942 94482791 43922387 867696916 953659176 185490492 185563067 682206424 768096109 DEPAUW UNIVERSITY, A RESIDENTIAL LIBERAL ARTS COLLEGE WITH A SCHOOL OF MUSIC, COMBINES A CHALLENGING ACADEMIC EXPERIENCE WITH A VIBRANT CAMPUS CULTURE KNOWN FOR DEVELOPING AND PREPARING ITS GRADUATES FOR A LIFETIME OF LEADERSHIP AND SUCCESS. false false 138628867 50058787 105502224 DEPAUW UNIVERSITY IS A NATIONALLY-RECOGNIZED, LEADING LIBERAL ARTS COLLEGE IN GREENCASTLE, INDIANA, DEDICATED TO EDUCATING 2,300 STUDENTS FROM ACROSS THE COUNTRY AND AROUND THE GLOBE. CONNECTED TO THE LIBERAL ARTS COLLEGE IS ONE OF THE NATION'S FIRST SCHOOLS OF MUSIC. FOR 175 YEARS, DEPAUW HAS CREATED AN ATMOSPHERE OF INTELLECTUAL CHALLENGE AND SOCIAL ENGAGEMENT THAT PREPARES STUDENTS FOR LIFELONG SUCCESS. ACADEMICS AT DEPAUW PUSH STUDENTS TO GAIN BROAD EXPOSURE TO MULTIPLE DISCIPLINES BEFORE NARROWING THEIR FOCUS. DEPAUW OFFERS DOZENS OF MAJORS AND MINORS, A HANDFUL OF HONORS AND FELLOWS PROGRAMS, AND A SET OF EXPERIENTIAL LEARNING OPPORTUNITIES THAT CHALLENGE STUDENTS WITHIN AND BEYOND THE CLASSROOM. BUILDING NETWORKS HAS NEVER BEEN MORE IMPORTANT THAN IT IS RIGHT NOW. AT DEPAUW, STUDENTS MAKE CONNECTIONS THROUGH STUDENT-RUN CLUBS AND ORGANIZATIONS, NCAA DIVISION III ATHLETICS AND OTHER SPORTS, FRATERNITIES AND SORORITIES, AND SERVICE ORGANIZATIONS. DEPAUW ALUMNI GO ON TO CAREERS IN ACADEMIA, MEDICINE, LAW, MUSIC, FINANCE, EDUCATION AND NUMEROUS OTHER FIELDS. THEY ARE SURGEONS, ACTORS, LEGAL ADVOCATES AND ENVIRONMENTAL ACTIVISTS. DEPAUW TAKES PRIDE IN HAVING GIVEN EACH ONE THE CONFIDENCE TO TAKE RISKS AND THE TOOLS TO REALIZE THEIR GOALS. 138628867 true true false false false false true false true true true false false true true true false true false true false true true false false false false true true true false false false false false false true false true false true false false false false true true true false false true 3527 0 true 2222 true true true false false false false false false false false false X 40 39 true false false false false false false true true false false false true true true true true true true false CA IN NH NJ OR X X BRAD KELSHEIMER 7656584161 313 S LOCUST STREET GREENCASTLE IN 46135 MAX W HITTLE JR SECRETARY/TRUSTEE 1.00 X X 0 0 0 SARAH REESE WALLACE CHAIR 1.00 X X 0 0 0 BLAIR A RIETH JR TRUSTEE 1.00 X 0 0 0 BRENT E ST JOHN TRUSTEE 1.00 X 0 0 0 CORINNE GIESEKE WOOD TRUSTEE 1.00 X 0 0 0 DOUGLAS I SMITH TRUSTEE 1.00 X 0 0 0 G RICHARD LOCKE III MD TRUSTEE 1.00 X 0 0 0 JAMES A FISHER TRUSTEE 1.00 X 0 0 0 JAMES G STEWART TRUSTEE 1.00 X 0 0 0 JAMES R BARTLETT TRUSTEE 1.00 X 0 0 0 JANE LARSON EMISON TRUSTEE 1.00 X 0 0 0 JANET L JOHNS TRUSTEE 1.00 X 0 0 0 JEFFREY A COZAD TRUSTEE 1.00 X 0 0 0 JUDSON C GREEN TRUSTEE 1.00 X 0 0 0 KATHRYN FORTUNE HUBBARD TRUSTEE 1.00 X 0 0 0 KATHY PATTERSON VRABECK TRUSTEE 1.00 X 0 0 0 KENNETH W COQUILLETTE TRUSTEE 1.00 X 0 0 0 KREIGH A KAMMAN TRUSTEE 1.00 X 0 0 0 KYLE E LANHAM TRUSTEE 1.00 X 0 0 0 LAWRENCE E YOUNG JR TRUSTEE 1.00 X 0 0 0 LEE E TENZER TRUSTEE 1.00 X 0 0 0 LISA HENDERSON BENNETT TRUSTEE 1.00 X 0 0 0 M SCOTT WELCH TRUSTEE 1.00 X 0 0 0 MARCUS R VEATCH TRUSTEE 1.00 X 0 0 0 MARSHALL W REAVIS IV TRUSTEE 1.00 X 0 0 0 MARVIN E FLEWELLEN TRUSTEE 1.00 X 0 0 0 MATTHEW S DARNALL TRUSTEE 1.00 X 0 0 0 MICHAEL J COYNER TRUSTEE 1.00 X 0 0 0 MYRTA J PULLIAM TRUSTEE 1.00 X 0 0 0 NEWTON F CRENSHAW TRUSTEE 1.00 X 0 0 0 R DAVID HOOVER TRUSTEE 1.00 X 0 0 0 R LEE WILSON TRUSTEE 1.00 X 0 0 0 RICHARD S NEVILLE TRUSTEE 1.00 X 0 0 0 ROBERT F WELLS TRUSTEE 1.00 X 0 0 0 SALLY GROOMS COWAL TRUSTEE 1.00 X 0 0 0 SARA K SCULLY TRUSTEE 1.00 X 0 0 0 STEVEN L TRULASKE TRUSTEE 1.00 X 0 0 0 SUSAN M ANSEL TRUSTEE 1.00 X 0 0 0 TODD R ROBERSON TRUSTEE 1.00 X 0 0 0 W CHARLES BENNETT TRUSTEE 1.00 X 0 0 0 BRADLEY A KELSHEIMER VICE PRESIDENT FOR FINANCE AND ADMINISTRATION 40.00 2.00 X 291934 0 21798 BRIAN CASEY PRESIDENT 40.00 X 575190 0 107912 CHRISTOPHER J WELLS VICE PRESIDENT FOR STRATEGIC INITIATIVES 40.00 X 171460 0 35219 CYNTHIA A BABINGTON VICE PRESIDENT FOR STUDENT LIFE AND DEAN OF STUDENTS 40.00 X 155347 0 52675 DANIEL L MEYER VICE PRESIDENT FOR ADMISSION AND FINANCIAL AID 40.00 X 172890 0 34497 JOHN LAWRENCE STIMPERT VICE PRESIDENT FOR ACADEMIC AFFAIRS AND PROFESSOR OF ECONOMICS AND MANAGEMENT 40.00 X 120585 0 19211 MELANIE NORTON VICE PRESIDENT FOR DEVELOPMENT AND ALUMNI ENGAGEMENT 40.00 X 151067 0 14363 DONALD MARK MCCOY DEAN OF THE SCHOOL OF MUSIC AND PROFESSOR OF MUSIC 40.00 X 216343 0 36152 GARY LEMON PROFESSOR OF ECONOMICS AND MANAGEMENT 40.00 X 145483 0 26834 KEVIN KESSINGER ASSOCIATE VICE PRESIDENT FOR FINANCE 40.00 X 136046 0 32662 RAJESH BELLANI DEAN OF EXPERIENTIAL LEARNING AND CAREER PLANNING 40.00 X 168548 0 22276 ROBERT M STEELE PHYLLIS W. NICHOLAS DIRECTOR OF THE JANET PRINDLE INSTITUTE FOR ETHICS 40.00 X 158246 0 26805 DAVID HARVEY FORMER OFFICER 40.00 X 141253 0 17615 2604391 0 448020 42 true true false FA WILHELM CONSTRUCTION COMPANY INC 3914 PROSPECT AVE INDIANAPOLIS IN 46203 GENERAL CONTRACTING 15330020 BON APPETIT MANAGEMENT COMPANY 2400 YORKMONT ROAD CHARLOTTE NC 28217 FOOD SERVICE 4206656 CORNERSTONE PARTNERS LLC 675 PETER JEFFERSON PKWY SUITE 160 CHARLOTTESVILLE VA 22911 INVESTMENT ADVISOR 1372418 ROBERT A M STERN ARCHITECTS LLP 460 WEST 34TH STREET 18TH FLOOR NEW YORK NY 10001 ARCHITECT 907494 JOE SPIKER EXCAVATING INC PO BOX 241 GREENCASTLE IN 46135 GENERAL CONTRACTING 634759 40 336897 38396027 3941198 38732924 TUITION AND FEES 611710 90808941 90808941 AUXILIARY SERVICES 611710 13994828 13994828 0 0 0 0 0 0 0 104803769 6608834 6608834 0 0 0 0 0 177034326 135390374 41643952 0 41643952 -156664 41800616 0 0 0 CONFERENCES & CATERING 722320 454083 454083 INN AT DEPAUW 721110 2909136 698455 2210681 INSURANCE PROCEEDS 611710 250000 250000 4446631 0 88006 4358625 8059850 199849329 105502224 2596106 53018075 0 49754602 49754602 304185 304185 0 1796204 298506 1336831 160867 37746 37746 41257226 35646973 3034082 2576171 2713846 2294546 254841 164459 6010158 5303207 239127 467824 3103614 2624093 291442 188079 0 231450 231450 147399 147399 0 297282 297282 2945721 2945721 2222735 1536406 503227 183102 93162 46850 46312 1374612 993681 293639 87292 911578 453298 405917 52363 0 7068931 6627737 383620 57574 2398348 1920774 256114 221460 0 0 4642788 4361703 230897 50188 0 8643242 8180601 401010 61631 571392 526065 43423 1904 PROGRAMS AND ACTIVITIES 8950863 8876908 73334 621 MEMBERSHIPS 1246842 1053510 185297 8035 PRINTING AND PUBLICATIONS 782187 541888 122149 118150 FOOD SERVICE 4278218 4278218 4142611 2967370 756307 418934 155926942 138628867 12182139 5115936 0 79479 150133 29415700 24131112 60279085 58541617 919499 1080798 0 0 0 0 1112429 958257 299692 212087 2145313 1899888 386292000 157728723 211288601 228563277 266289973 322200784 284037792 304153254 5726070 5539731 6103283 6228238 867696916 953659176 11485999 13551640 119035000 118765000 0 0 54969493 53246427 185490492 185563067 X 257139922 300226607 119473089 141046529 305593413 326822973 682206424 768096109 867696916 953659176 X 43922387 37452501 4514797 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 3160141 X X X X false 549015343 20703876 87003371 15299288 10731334 2945721 627746247 483049622 37975648 56506890 15469291 10931186 2116340 549015343 500923763 7262743 3842377 17113054 9286179 2580028 483049622 435056793 6593597 87755853 16306816 9530787 2644877 500923763 425363509 3476417 34666064 17156545 9636949 1655703 435056793 0.36998 0.50849 0.12153 true false 598530 9880326 10478856 318740266 112462551 206277715 2112458 596818 1515640 40991509 38489745 2501764 13968911 6179609 7789302 228563277 0 0 BENEFICIAL INTEREST IN LEAD AND REMAINDER TRUSTS 17740681 F BENEFICIAL INTEREST IN PERPETUAL TRUSTS 11690422 F ALTERNATIVE INVESTMENTS 274722151 F 304153254 0 ANNUITY AND TRUST LIABILITY 14857394 ADVANCES FROM FEDERAL GOVERNMENT FOR STUDENT LOANS 3670970 ACCUMULATED POSTRETIREMENT BENEFIT OBLIGATION 18405739 FAIR VALUE OF INTEREST RATE SWAP 16312324 53246427 X 188600614 37452501 4303292 41755793 146844821 2945721 50058787 53004508 199849329 102710929 0 0 102710929 2945721 50270292 53216013 155926942 Schedule D, Part III, Line 4, Collections of art - description of collections THE UNIVERSITY'S COLLECTIONS INCLUDE WORKS OF ART USED FOR INSTRUCTION, SCHOLARLY RESEARCH, AND PUBLIC EXHIBITION. Schedule D, Part V, Line 4, Intended uses of endowment funds THE UNIVERSITY'S ENDOWMENT CONSISTS OF APPROXIMATELY 1,000 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE INTENDED USE OF THESE ENDOWMENT FUNDS IS TO PROVIDE CONTINUED FUNDING TO SUPPORT THE UNIVERSITY'S MISSION AND TAX-EXEMPT PURPOSE. THE ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE GOVERNING BODY TO FUNCTION AS ENDOWMENTS (BOARD-DESIGNATED ENDOWMENT FUNDS). AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE UNITED STATES OF AMERICA (GAAP), NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING BOARD-DESIGNATED ENDOWMENT FUNDS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. Schedule D, Part X, Line 2, FIN 48 (ASC 740) footnote THE UNIVERSITY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND A SIMILAR PROVISION OF STATE LAW. HOWEVER, THE UNIVERSITY IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE UNIVERSITY IS SUBJECT TO GUIDANCE WITH RESPECT TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT WILL BE RECORDED. THE UNIVERSITY IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2011. THE UNIVERSITY DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECORDED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE UNIVERSITY RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE UNIVERSITY DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT JUNE 30, 2014 AND 2013. AT JUNE 30, 2014 AND JUNE 30, 2013, THE UNIVERSITY HAS NOT RECORDED ANY EXPECTED TAX BENEFITS. Schedule D, Part XI, Line 2d, Other revenues in audited financial statements not in form 990 LOSS ON INTEREST RATE SWAP - -96686; OTHER CHANGES IN ACCUMULATED POSTRETIREMENT BENEFIT OBLIGATIONS - 1740953; CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS - 2779530; ALLOWANCE FOR UNCOLLECTIBLE CONTRIBUTIONS - 91000; LOSS ON EXTINGUISHMENT OF DEBT - -211505; Schedule D, Part XI, Line 4b, Other revenues in form 990 not in audited financial statements SCHOLARSHIPS AND FINANCIAL AID - 50058787; Schedule D, Part XII, Line 4b, Other expenses in form 990 not in audited financial statements SCHOLARSHIPS AND FINANCIAL AID - 50058787; LOSS ON EXTINGUISHMENT OF DEBT - 211505; true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3, Racially nondiscriminatory policy THE UNIVERSITY'S NONDISCRIMINATORY POLICY IS PUBLICIZED ON ITS WEBSITE AND IN MARKETING MATERIALS. Schedule E, Part I, Line 6a, Financial aid or assistance from a governmental agency THE UNIVERSITY OFFERS FINANCIAL ASSISTANCE IN THE FORM OF FEDERAL AND STATE ASSISTANCE, SCHOLARSHIPS, GRANTS AND LOANS TO STUDENTS BASED UPON ACADEMIC EXCELLENCE OR FINANCIAL NEED. true CENTRAL AMERICA AND THE CARIBBEAN INVESTMENTS 228281479 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES EDUCATION/STUDY ABROAD PROGRAMS 116953 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES EDUCATION/STUDY ABROAD PROGRAMS 364860 SOUTH AMERICA 0 0 PROGRAM SERVICES EDUCATION/STUDY ABROAD PROGRAMS 57452 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES EDUCATION/STUDY ABROAD PROGRAMS 32000 0 0 228852744 STUDENT FINANCIAL SUPPORT CENTRAL AMERICA AND THE CARIBBEAN 52 54180 CREDIT STUDENT ACCOUNT FMV STUDENT FINANCIAL SUPPORT EAST ASIA AND THE PACIFIC 21 27150 CREDIT STUDENT ACCOUNT FMV STUDENT FINANCIAL SUPPORT EUROPE (INCLUDING ICELAND AND GREENLAND) 100 128595 CHECK, CREDIT STUDENT ACCOUNT FMV STUDENT FINANCIAL SUPPORT MIDDLE EAST AND NORTH AFRICA 1 400 CREDIT STUDENT ACCOUNT FMV STUDENT FINANCIAL SUPPORT NORTH AMERICA (CANADA & MEXICO ONLY) 3 4875 CREDIT STUDENT ACCOUNT FMV STUDENT FINANCIAL SUPPORT SOUTH AMERICA 37 41180 CREDIT STUDENT ACCOUNT FMV STUDENT FINANCIAL SUPPORT SOUTH ASIA 16 21075 CREDIT STUDENT ACCOUNT FMV STUDENT FINANCIAL SUPPORT SUB-SAHARAN AFRICA 21 26730 CREDIT STUDENT ACCOUNT FMV true false true true true true Schedule F, Part I, Line 2, Procedures for monitoring use of grant funds THE UNIVERSITY PROVIDES FINANCIAL SUPPORT TO STUDENTS BASED ON NEED AND MERIT. THE FUNDS ARE CREDITED DIRECTLY TO THE STUDENT'S ACCOUNT. RECORDS ARE MAINTAINED IN ACCORDANCE WITH UNIVERSITY RETENTION AND DESTRUCTION POLICY. THE UNIVERSITY'S FINANCIAL AID DEPARTMENT ADHERES STRICTLY TO ALL FEDERAL AND STATE REGULATIONS AND IS SUBJECT TO THE COMPLIANCE AND INTERNAL CONTROLS OF OMB-A133 (IN WHICH THEY FOLLOW ALL APPLICABLE GUIDELINES). Schedule F, Part I, Line 3, Method to account for expenditures on org.'s financial statements CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL EAST ASIA AND THE PACIFIC: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL SOUTH AMERICA: ACCRUAL SUB-SAHARAN AFRICA: ACCRUAL Schedule F, Part I, Line 3, Method to account for expenditures on org.'s financial statements CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL EAST ASIA AND THE PACIFIC: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL SOUTH AMERICA: ACCRUAL SUB-SAHARAN AFRICA: ACCRUAL X X X X X true BENTZ WHALEY FLESSNER & ASSOCIATES INC 7251 OHMS LANE MINNEAPOLIS MN 55439 CAMPAIGN COUNSEL false 0 193928 -193928 RUFFALOCODY LLC PO BOX 3018 CEDAR RAPIDS IA 524063018 ANNUAL FUND SUPPORT false 526399 103354 423045 526399 297282 229117 AK AR CA CT FL GA ID IN IA MD MS MO MT NV NH NJ NM NY NC ND OK OR TN TX WA WV WI Schedule G, Part I, Line 2b, Describe the custody or control arrangement. BENTZ WHALEY FLESSNER & ASSOCIATES, INC.-DURING THE YEAR DEPAUW UNIVERSITY RAISED OVER $38 MILLION IN CONTRIBUTIONS AS PART OF THE UNIVERSITY'S ONGOING CAMPAIGN FUNDRAISING EFFORTS. BENTZ WHALEY FLESSNER & ASSOCIATES, INC. ("BWF") PROVIDES FUNDRAISING CONSULTING SERVICES TO THE UNIVERSITY. HOWEVER, BWF DOES NOT PERFORM SPECIFIC FUNDRAISING ACTIVITIES OR SOLICITATIONS ON BEHALF OF THE UNIVERSITY; THUS, THE AMOUNT OF CONTRIBUTIONS RECEIVED ATTRIBUTABLE TO BWF'S SERVICES CANNOT BE REASONABLY DETERMINED.; Schedule G, Part I, Line 2b, payment of fees or payment of expenses BENTZ WHALEY FLESSNER & ASSOCIATES, INC.-IN ADDITION TO CHARGES FOR PROFESSIONAL FEES, THE AGREEMENT PROVIDES FOR THE PAYMENT OF OUT-OF-POCKET EXPENSES INCURRED IN PERFORMING SERVICES SUCH AS TRAVEL COSTS, LONG-DISTANCE TELEPHONE CHARGES, ADMINISTRATIVE SUPPORT, RESEARCH TOOLS, PHOTOCOPYING, POSTAGE, ETC. THESE FEES ARE INCLUDED IN THE AMOUNT REPORTED IN SCHEDULE G, PART I, COLUMN (V). INVOICES ARE ITEMIZED IN ORDER FOR THE UNIVERSITY TO DISTINGUSH PAYMENTS FOR PROFESSIONAL FUNDRAISING SERVICES FROM EXPENSE PAYMENTS AND REIMBURSEMENTS.;RUFFALOCODY, LLC-AMOUNT PAID TO RUFFALOCODY, LLC INCLUDES COSTS ASSOCIATED WITH THE SOFTWARE, HARDWARE, PROFESSIONAL STAFFING, DATA PROCESSING AND FUNDRAISING EXPERTISE FOR THE SCHOOL'S PHONATHON/CALL CENTER.; true SCHOLARSHIPS AND FINANCIAL AID 2144 49754602 0 N/A N/A Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds THE UNIVERSITY PROVIDES SCHOLARSHIPS AND FINANCIAL AID TO STUDENTS BASED ON NEED AND MERIT. THE FUNDS ARE CREDITED DIRECTLY TO THE STUDENT'S ACCOUNT. RECORDS ARE MAINTAINED IN ACCORDANCE WITH UNIVERSITY RETENTION AND DESTRUCTION POLICY. THE UNIVERSITY'S FINANCIAL AID DEPARTMENT ADHERES STRICTLY TO ALL FEDERAL AND STATE REGULATIONS AND IS SUBJECT TO THE COMPLIANCE AND INTERNAL CONTROLS OF OMB-A133 (IN WHICH THEY FOLLOW ALL APPLICABLE GUIDELINES). X X X X true true X X X X false true false false false false false true false BRIAN CASEY PRESIDENT 333129 0 120000 0 122062 0 75480 0 32432 0 683102 0 113458 0 BRADLEY A KELSHEIMER VICE PRESIDENT FOR FINANCE AND ADMINISTRATION 240000 0 50000 0 1934 0 20280 0 1518 0 313732 0 0 0 CYNTHIA A BABINGTON VICE PRESIDENT FOR STUDENT LIFE AND DEAN OF STUDENTS 147972 0 5000 0 2374 0 13575 0 39100 0 208022 0 0 0 DANIEL L MEYER VICE PRESIDENT FOR ADMISSION AND FINANCIAL AID 157901 0 12500 0 2489 0 14466 0 20031 0 207388 0 0 0 CHRISTOPHER J WELLS VICE PRESIDENT FOR STRATEGIC INITIATIVES 165018 0 5000 0 1442 0 15131 0 20088 0 206679 0 0 0 MELANIE NORTON VICE PRESIDENT FOR DEVELOPMENT AND ALUMNI ENGAGEMENT 120678 0 30000 0 389 0 9800 0 4563 0 165429 0 0 0 DONALD MARK MCCOY DEAN OF THE SCHOOL OF MUSIC AND PROFESSOR OF MUSIC 174857 0 15000 0 26486 0 16090 0 20062 0 252495 0 0 0 RAJESH BELLANI DEAN OF EXPERIENTIAL LEARNING AND CAREER PLANNING 167179 0 0 0 1369 0 14720 0 7556 0 190824 0 0 0 ROBERT M STEELE PHYLLIS W. NICHOLAS DIRECTOR OF THE JANET PRINDLE INSTITUTE FOR ETHICS 154478 0 0 0 3768 0 14072 0 12733 0 185051 0 0 0 GARY LEMON PROFESSOR OF ECONOMICS AND MANAGEMENT 137937 0 0 0 7546 0 12811 0 14023 0 172316 0 0 0 KEVIN KESSINGER ASSOCIATE VICE PRESIDENT FOR FINANCE 134855 0 0 0 1191 0 12773 0 19890 0 168709 0 0 0 DAVID HARVEY FORMER OFFICER 122622 0 0 0 18631 0 11072 0 6543 0 158868 0 0 0 Schedule J, Part I, Line 1a, First-class or charter travel IN CERTAIN CIRCUMSTANCES, THE PRESIDENT TRAVELS FIRST OR BUSINESS CLASS FOR BUSINESS-RELATED TRAVEL. THE PRESIDENT'S TRAVEL EXPENDITURES ARE FOR BUSINESS TRAVEL ONLY AND THEREFORE ARE NOT INCLUDED IN HIS TAXABLE INCOME. Schedule J, Part I, Line 1a, Housing allowance or residence for personal use AS A CONDITION OF HIS EMPLOYMENT, THE UNIVERSITY'S PRESIDENT WAS PROVIDED HOUSING CONTIGUOUS TO CAMPUS IN THE AMOUNT OF $24,088. THE HOUSING IS FURNISHED FOR THE CONVENIENCE OF THE UNIVERSITY AND IS THEREFORE NOT INCLUDED IN HIS TAXABLE COMPENSATION. Schedule J, Part I, Line 1a, Health or social club dues or initiation fees THE UNIVERSITY PAID COLUMBIA CLUB DUES ON BEHALF OF THE PRESIDENT. THE MEMBERSHIP WAS FOR BUSINESS USE ONLY AND WAS NOT INCLUDED IN HIS TAXABLE COMPENSATION. Schedule J, Part I, Line 1a, Personal services THE UNIVERSITY PROVIDES THE PRESIDENT WITH TAX PREPARATION, FINANCIAL, AND ESTATE PLANNING SERVICES, WHICH ARE INCLUDED IN HIS TAXABLE COMPENSATION. Schedule J, Part I, Line 4b, Supplemental nonqualified retirement plan THE UNIVERSITY'S PRESIDENT PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. CONTRIBUTIONS MADE ON HIS BEHALF AMOUNTED TO $54,000 FOR THE YEAR. Schedule J, Part I, Line 7, Non-fixed payments ALL OFFICERS ARE CONSIDERED FOR AN INCENTIVE BONUS EACH ACADEMIC YEAR, MEASURED BY THE ACHIEVEMENT OF ANNUAL AND STRATEGIC GOALS, AS ESTABLISHED WITH THE CHAIR OF THE BOARD OF TRUSTEES AND THE PRESIDENT. THE AMOUNT OF INCENTIVE BONUS AWARDED IS APPROVED BY THE EXECUTIVE COMPENSATION COMMITTEE. A INDIANA FINANCE AUTHORITY 351602316 455057WG0 2009-12-01 44315803 CURRENT PARTIAL REFUNDING OF 2008 & 1999 BONDS (SEE PART VI) false false false B INDIANA FINANCE AUTHORITY 351602316 455057NJ4 2008-04-30 84555000 CURRENT REFUNDING OF 1/11/2006 BOND ISSUANCE false false false C INDIANA FINANCE AUTHORITY 351602316 2014-03-26 32500000 CURRENT REFUNDING OF SERIES B BONDS ISSUED ON 4/30/2008 false false false A 0 0 44315803 0 0 0 477972 0 0 0 43837831 0 2009 true false true true B 43290000 0 84555000 0 0 0 414569 169943 0 0 83970488 0 2008 true false true true C 0 0 32500000 0 0 0 139111 0 0 0 32360889 0 2014 true false true true A false false true true false 0.03610 0.00000 0.03610 false false true B false false true true false 0.00000 0.00000 0.00000 false false true C false false true true false 0.00000 0.00000 0.00000 false false true A false false true false false false false 0.0 false true B false false true false true false false false true C false true false false true false SEE PART VI 18.0 false false false false true A true B true C true SCHEDULE K, PART I, COLUMN (C), CUSIP NUMBERS - 4/30/2008 BOND ISSUE SERIES 2008A: 455057NJ4 SERIES 2008B: 455057NK1 SCHEDULE K, PART I, COLUMN (F), DESCRIPTION OF PURPOSE - 12/1/2009 BOND ISSUE CURRENT REFUNDING OF A PORTION OF 4/30/2008 BOND ISSUANCE; CURRENT REFUNDING 2/11/1999 BOND ISSUANCE; AND REFINANCING OF TAXABLE LINE OF CREDIT. SCHEDULE K, PART IV, LINE 2C, ARBITRAGE - NO REBATE DUE 12/01/2009 AND 04/30/2008 ISSUES - NO REBATE COMPUTATION REQUIRED BECAUSE MET 6 MONTH REBATE EXCEPTION. SCHEDULE K, PART IV, LINE 4A, QUALIFIED HEDGES - 3/26/2014 BOND ISSUE NAME OF PROVIDER: BANK OF AMERICA TERM OF HEDGE: 18 YEARS (7/1/2032) WAS THE HEDGE SUPERINTEGRATED?: NO WAS THE HEDGE TERMINATED?: NO NAME OF PROVIDER: BANK OF AMERICA TERM OF HEDGE: 4 YEARS (7/1/2018) WAS THE HEDGE SUPERINTEGRATED?: NO WAS THE HEDGE TERMINATED?: NO NAME OF PROVIDER: JPMORGAN CHASE BANK TERM OF HEDGE: 22 YEARS (7/1/2036) WAS THE HEDGE SUPERINTEGRATED?: NO WAS THE HEDGE TERMINATED?: NO SEE PART V SEE PART V 203583 MERIT-BASED SCHOLAR. STUDENT FIN. ASSIST. SEE PART V SEE PART V 7180 NEED-BASED GRANT STUDENT FIN. ASSIST. JOHN GERALD WALLACE CHILD OF TRUSTEE 37746 EMPLOYEE COMPENSATION false SCHEDULE L, PART II, GRANTS OR ASSISTANCE BENEFITING INTERESTED PERSONS PER THE IRS INSTRUCTIONS FOR SCHEDULE L, COLLEGES, UNIVERSITIES, AND PRIMARY AND SECONDARY SCHOOLS ARE NOT REQUIRED TO IDENTIFY INTERESTED PERSONS TO WHOM THEY PROVIDED SCHOLARSHIPS, FELLOWSHIPS, AND SIMILAR FINANCIAL ASSISTANCE. INSTEAD, THESE ORGANIZATIONS MUST GROUP EACH TYPE OF FINANCIAL ASSISTANCE PROVIDED TO INTERESTED PERSONS IN SEPARATE LINES. FOR EACH LINE, THE SCHOOL IS TO REPORT IN COLUMN (C) THE TYPE OF ASSISTANCE AND AGGREGATE DOLLAR AMOUNT OF THAT ASSISTANCE; COLUMNS (A) AND (B) ARE TO BE LEFT BLANK. SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS A DEPAUW UNIVERSITY TRUSTEE OWNS SEVERAL PROPERTIES IN DOWNTOWN GREENCASTLE. THE UNIVERSITY HAS PROVIDED NON-COMPENSATED ADVISORY SERVICES RELATED TO IDENTIFYING TENANTS AND CONCEPTS FOR THESE PROPERTIES, AS WELL AS OTHER NON-DEPAUW AFFILIATED PROPERTIES IN DOWNTOWN GREENCASTLE. ANY TRANSACTIONS UNDERTAKEN BY DEPAUW RELATED TO THESE PROPERTIES WILL BE BASED ON PREVAILING MARKET RATES. X 43 3841698 MARKET VALUE X 1 99500 OPINIONS OF EXPERTS 2 false true false Schedule M, Part I, Explanations of reporting method for number of contributions SECURITIES - PUBLICLY TRADED: NUMBER OF CONTRIBUTIONS RECEIVED COLLECTIBLES: NUMBER OF CONTRIBUTIONS RECEIVED Schedule M, part I, column (b), Line 9, Number of contributions or items contributed. NUMBER OF CONTRIBUTIONS RECEIVED Schedule M, part I, column (b), Line 18, Number of contributions or items contributed. NUMBER OF CONTRIBUTIONS RECEIVED Form 990, Part VI, Sec A, Line 1a, Delegate broad authority to a committee THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIR OF THE BOARD SERVING AS CHAIR, THE VICE CHAIRS OF THE BOARD, THE METHODIST BISHOP, THE IMMEDIATE PAST CHAIR OF THE BOARD, THE SECRETARY OF THE BOARD, AND FOUR ADDITIONAL VOTING MEMBERS OF THE BOARD OF TRUSTEES APPOINTED TO THE COMMITTEE BY THE CHAIR OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL HAVE AUTHORITY TO ACT BETWEEN REGULAR MEETINGS OF THE BOARD ON ALL MATTERS OF GOVERNANCE AND MANAGEMENT REQUIRING ATTENTION OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL MEET ON AGREED DATES BETWEEN THE REGULAR MEETINGS OF THE BOARD OF TRUSTEES OR UPON NOT LESS THAN 48 HOURS ADVANCE NOTICE (WHICH MAY BE WAIVED BY UNANIMOUS CONSENT), UPON CALL OF THE CHAIR, OF THE PRESIDENT, OR OF TWO MEMBERS OF THE COMMITTEE. A SUMMARY OF ALL ACTION OF THE EXECUTIVE COMMITTEE SHALL BE DISTRIBUTED TO ALL TRUSTEES AS SOON AS POSSIBLE AFTER EACH MEETING OF THE COMMITTEE. Form 990, Part VI, Sec A, Line 2, Family/business relationships amongst interested persons NEWTON CRENSHAW AND R. DAVID HOOVER - BUSINESS RELATIONSHIP Form 990, Part VI, Sec B, Line 11b, Review of form 990 by governing body THE FORM 990 AND RELATED SCHEDULES UNDERGO A THOROUGH REVIEW BY THE VICE PRESIDENT FOR FINANCE AND ADMINISTRATION AND THE AUDIT AND RISK MANAGEMENT COMMITTEE. THE FORM AND ALL SCHEDULES, EXCEPT FOR SCHEDULE B, IS THEN PROVIDED TO ALL MEMBERS OF THE BOARD OF TRUSTEES. THE ENTIRE BOARD OF TRUSTEES APPROVES THE FORM 990 PRIOR TO SUBMISSION TO THE IRS. Form 990, Part VI, Sec B, Line 12c, Conflict of interest policy THE UNIVERSITY'S CONFLICT OF INTEREST POLICY COVERS ALL EMPLOYEES AND BOARD TRUSTEES. ALL BOARD TRUSTEES, KEY ADMINISTRATIVE FACULTY AND STAFF (INCLUDING OFFICERS), AND GRANT ADMINISTRATORS ARE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE DISCLOSURE. ALL OTHER EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST AS THEY MAY ARISE. THE VICE PRESIDENT OF ACADEMIC AFFAIRS AND THE VICE PRESIDENT FOR FINANCE AND ADMINISTRATION COLLECT THE ANNUAL CONFLICT OF INTEREST DISCLOSURE FORMS AND CONDUCT AN INITIAL REVIEW OF EACH CONFLICT OF INTEREST DISCLOSURE TO DETERMINE IF A POTENTIAL CONFLICT APPEARS TO EXIST, OR IF A CONFLICT OF INTEREST IN FACT EXISTS. CONFLICT OF INTEREST RESPONSES FOR THE VICE PRESIDENT OF FINANCE AND ADMINISTRATION AND THE CHAIR OF THE BOARD OF TRUSTEES ARE SUBMITTED TO THE CHAIR OF THE AUDIT AND RISK MANAGEMENT COMMITTEE FOR REVIEW. IN ADDITION, A SUMMARY OF ALL CONFLICTS OF INTEREST IS PRESENTED ANNUALLY TO THE CHAIR OF THE AUDIT AND RISK MANAGEMENT COMMITTEE. IF NECESSARY, THE VICE PRESIDENT FOR FINANCE AND ADMINISTRATION WORKS WITH THE CHAIR OF THE AUDIT COMMITTEE AND/OR THE CHAIR OF THE BOARD OF TRUSTEES TO DETERMINE THE NECESSARY ACTION TO BE TAKEN FOR ANY ACTUAL CONFLICTS OF INTEREST DETERMINED TO EXIST, SUCH AS REQUIRING THE INDIVIDUAL TO RECUSE HIM OR HERSELF FROM VOTING ON THE CONFLICTING ISSUE. IN ADDITION TO REVIEWING THE CONFLICT OF INTEREST SUBMISSIONS, THE FINANCE DEPARTMENT ANNUALLY REVIEWS A LISTING OF VENDORS PAID TO IDENTIFY ANY POTENTIAL CONFLICTS OF INTEREST. Form 990, Part VI, Sec B, Line 15a, Process to establish compensation of top management official UNIVERSITY BYLAWS ESTABLISH A SUBCOMMITTEE OF THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES TO BE DESIGNATED AS THE EXECUTIVE COMPENSATION COMMITTEE. THIS COMMITTEE ANNUALLY DETERMINES THE COMPENSATION TO BE PAID TO THE TOP MANAGEMENT OFFICIAL AND OTHER EXECUTIVE OFFICERS OF THE UNIVERSITY. COMPENSATION REVIEW AND APPROVAL TAKES INTO CONSIDERATION COMPARABLE MARKET DATA, AS WELL AS INDIVIDUAL AND ORGANIZATIONAL PERFORMANCE. MARKET DATA INCLUDES COMPENSATION AND BENEFIT INFORMATION FROM MEMBER INSTITUTIONS OF THE GREAT LAKES COLLEGES ASSOCIATION (GLCA) AND VERIFIABLE COMPENSATION AND BENEFIT INFORMATION OBTAINED FROM OTHER SELECTED PEER LIBERAL ARTS COLLEGES. THIS REVIEW/APPROVAL PROCESS IS DOCUMENTED IN THE COMMITTEE MEETING MINUTES, AND WAS LAST PERFORMED IN JUNE 2014. Form 990, Part VI, Sec B, Line 15b, Process to establish compensation of other employees SEE NARRATIVE FOR FORM 990, PART VI, SECTION B, LINE 15A. Form 990, Part VI, Sec C, Line 19, Required documents available to the public GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990 , Part XI, Line 9, Other changes in net assets or fund balances LOSS ON INTEREST RATE SWAP - -96686; OTHER CHANGES IN ACCUMULATED POSTRETIREMENT BENEFIT OBLIGATIONS - 1740953; CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS - 2779530; ALLOWANCE FOR UNCOLLECTIBLE CONTRIBUTIONS - 91000; EMPLOYER-CONTRIBUTION VEBA TRUST DEPAUW UNIVERSITY PO BOX 37 GREENCASTLE IN 46135 043838438 VEBA TRUST MO 501(C)(9) N/A DEPAUW UNIVERSITY true EMPLOYEE-CONTRIBUTION VEBA TRUST DEPAUW UNIVERSITY PO BOX 37 GREENCASTLE IN 46135 043838461 VEBA TRUST MO 501(C)(9) N/A DEPAUW UNIVERSITY true CHARITABLE REMAINDER TRUSTS (52) TRUST IN DEPAUW UNIVERSITY TRUST PERPETUAL TRUSTS (7) TRUST IN DEPAUW UNIVERSITY TRUST false false false false false false false false false false false false false false false false false true false EMPLOYER-CONTRIBUTION VEBA TRUST DEPAUW UNIVERSITY R 626479 BOOK VALUE