2015-05-14T17:47:46-05:00 2014-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DRIVE SUITE 1300 SAN DIEGO CA 92121 990 2013-07-01 952544535 UNIVERSITY OF SAN DIEGO UNIV 6192604600 5998 ALCALA PARK SAN DIEGO CA 921102492 TERRY KALFAYAN VP FOR FINANCE AND CFO 6192605998 2015-05-06 1 PATRICIA J MAYER P00188643 8586271400 2013 2016-02-25 16:41:14Z MARY E LYONS PHD 5998 ALCALA PARK SAN DIEGO CA 921102492 740247750 0 X WWW.SANDIEGO.EDU X 1949 CA POST SECONDARY EDUCATION 30 29 5339 1150 773217 -945442 33537357 35741661 346331647 359623906 17279888 26700786 10474700 11825807 407623592 433892160 92554962 97880354 0 0 179882303 188337465 0 0 7795084 91379675 95421186 363816940 381639005 43806652 52253155 1080271002 1182120992 271830418 269048099 808440584 913072893 THE UNIVERSITY OF SAN DIEGO IS A ROMAN CATHOLIC INSTITUTION COMMITTED TO ADVANCING ACADEMIC EXCELLENCE, EXPANDING LIBERAL AND PROFESSIONAL KNOWLEDGE, CREATING A DIVERSE AND INCLUSIVE COMMUNITY, AND PREPARING LEADERS DEDICATED TO ETHICAL CONDUCT AND COMPASSIONATE SERVICE. 0 0 308026544 97880354 370283129 THE UNIVERSITY OF SAN DIEGO IS ENGAGED IN POST-SECONDARY EDUCATION OF APPROXIMATELY 5,638 UNDERGRADUATE STUDENTS AND 1,351 GRADUATE AND PROFESSIONAL STUDENTS, AND 788 LAW STUDENTS; THIS PROGRAM INCLUDES ROOM & BOARD FOR THE STUDENT POPULATION. 308026544 1 1 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 0 1 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 694 0 1 5339 1 1 1 1 CJ 0 0 0 1 1 0 0 0 0 X 30 29 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X OFFICE OF THE CONTROLLER 6192602302 5998 ALCALA PARK HUGHES ADMINISTRAT SAN DIEGO CA 92110 ANN NAVARRA TRUSTEE 1.00 X 0 0 0 BYRON C ROTH TRUSTEE 1.00 X 0 0 0 CINDY BASSO TRUSTEE 1.00 X 0 0 0 CONSTANCE M CARROLL PHD TRUSTEE 1.00 X 0 0 0 DANIEL C HERBERT TRUSTEE 1.00 X 0 0 0 DARLENE MARCOS SHILEY TRUSTEE 1.00 X 0 0 0 DAVID H SHAFFER TRUSTEE 1.00 X 0 0 0 DONALD R KNAUSS TRUSTEE 1.00 X 0 0 0 FRANK D ALESSIO VICE CHAIR AND TRUSTEE 1.00 X 0 0 0 HERBERT B TASKER TRUSTEE 1.00 X 0 0 0 JAMES B MCCARTHY TRUSTEE 1.00 X 0 0 0 JAMES C PETERS TREASURER AND TRUSTEE 1.00 X 0 0 0 JAMES D POWERS IV TRUSTEE 1.00 X 0 0 0 JAMES V MAZZO TRUSTEE 1.00 X 0 0 0 KEVIN GREEN TRUSTEE 1.00 X 0 0 0 LIAM E MCGEE TRUSTEE 1.00 X 0 0 0 LUIS MAIZEL TRUSTEE 1.00 X 0 0 0 MARGARITA PALAU HERNANDEZ ESQ SECRETARY AND TRUSTEE 1.00 X 0 0 0 MARY E LYONS PHD PRESIDENT AND TRUSTEE 40.00 X X 572711 0 32712 REVEREND PETER MCGUINE TRUSTEE 1.00 X 0 0 0 RICHARD K DAVIS TRUSTEE 1.00 X 0 0 0 RICHARD M BARTELL TRUSTEE 1.00 X 0 0 0 ROGER AP JOSEPH TRUSTEE 1.00 X 0 0 0 RON L FOWLER CHAIR AND TRUSTEE 1.00 X 0 0 0 ROYAL W CARSON TRUSTEE 1.00 X 0 0 0 SISTER CAROLYN OSIEK RSCJ THD TRUSTEE 1.00 X 0 0 0 SISTER MARY THERESA MOSER RSCJ PHD TRUSTEE 1.00 X 0 0 0 STANLEY W LEGRO TRUSTEE 1.00 X 0 0 0 SUSAN H MALLORY TRUSTEE 1.00 X 0 0 0 VERY REV MSGR RICHARD F DUNCANSON TRUSTEE 1.00 X 0 0 0 ANDREW T ALLEN VICE PRESIDENT AND PROVOST 40.00 X 249513 0 36386 CARMEN M VAZQUEZ VICE PRESIDENT 40.00 X 275910 0 27420 REV MSGR D DILLABOUGH VICE PRESIDENT 40.00 X 227888 0 39530 RUSSELL C THACKSTON VICE PRESIDENT, BUSINESS AND ADMINISTRATION 40.00 X 230922 0 26302 TERRY KALFAYAN VICE PRESIDENT, FINANCE AND CHIEF FINANCIAL OFFICE 40.00 X 201519 0 32532 TIMOTHY L O'MALLEY VICE PRESIDENT 40.00 X 262108 0 39885 CHELL A ROBERTS DEAN, SHILEY-MARCOS SCHOOL OF ENGINEERING 40.00 X 153349 0 18027 DAVID F PYKE DEAN, SCHOOL OF BUSINESS 40.00 X 367495 0 41581 EDWARD LUCK DEAN, SCHOOL OF PEACE STUD 40.00 X 302984 0 41451 JASON LEMON DEAN, CONTINUING EDUCATION 40.00 X 222562 0 27517 NOELLE NORTON DEAN, COLLEGE OF ARTS AND SCIENCES 40.00 X 216732 0 26460 PAULA A CORDEIRO DEAN, SOLES 40.00 X 205174 0 35607 SALLY B HARDIN DEAN, SCHOOL OF NUSING 40.00 X 207079 0 35967 STEVEN FERRUOLO DEAN, SCHOOL OF LAW 40.00 X 335950 0 46531 DAVID MCGOWEN FACULTY, SCHOOL OF LAW 40.00 X 291442 0 31594 KAREN BURKE PROFESSOR 40.00 X 335280 0 34844 STEVEN SMITH FACULTY, SCHOOL OF LAW 40.00 X 281595 0 39240 VIRGINIA SHUE PROFESSOR 40.00 X 295161 0 27309 WILLIAM GRIER HEAD COACH, MEN'S BASKETBA 40.00 X 540688 0 47166 JULIE H SULLIVAN EXECUTIVE VICE PRESIDENT A 40.00 X 321125 0 23586 MARY BOYD FORMER DEAN, ARTS & SCIENCES 40.00 X 141577 0 21798 6238764 0 733445 330 1 1 0 TURNER CONSTRUCTION 9330 SCRANTON AVENUE SUITE 330 SAN DIEGO CA 92121 CONSTRUCTION SERVCIES 5832078 LEGACY BUILDING 5937 DARWIN COURT SUITE 103 CARLSBAD CA 92008 CONSTRUCTION SERVCIES 3123924 PARADIGM MECHANICAL CORPORATION 6550 FEDERAL BOULEVARD LEMON GROVE CA 91945 CONSTRUCTION SERVCIES 871237 CAMBRIDGE ASSOCIATES 100 SUMMER STREET 13 BOSTON MA 21100 INVESTMENT MANAGER 868112 HELLAS CONSTRUCTION INC 12710 RESEARCH BOULEVARD SUITE 240 AUSTIN TX 75759 CONSTRUCTION SERVCIES 868059 5 796962 9641417 25303282 5812261 35741661 TUITION AND FEES 900099 319749990 319749990 STUDENT RES & BOARD 721310 35787467 35787467 PARKING SERVICES 611710 2380425 2380425 STUDENT LOAN INTEREST 611710 1706024 1706024 359623906 5879687 5879687 2 2 483027 265450 217577 217577 217577 260721589 65779592 241785265 63894819 18936324 1884773 20821097 20821097 365677 796962 410056 -44379 -44379 BOOKSTORE 451211 6568683 6551799 16884 ATHLETICS & RECREATION 611710 1845714 1845714 OTHER RESTRICTED REVEN 900099 1336650 1296650 40000 1901562 965060 716333 220169 11652609 433892160 370283129 773217 27094153 97880354 97880354 5573672 3647635 867990 1058047 141607581 108007050 29883794 3716737 13785303 10671004 2495611 618688 17768702 13927386 3819836 21480 9602207 7432930 1738328 430949 300745 300745 86057 86057 2131934 1891064 240870 16474156 11666739 4249251 558166 1104970 742383 354929 7658 5546512 1972979 2872734 700799 5335736 3201442 2134294 7636851 5973967 1662276 608 6773644 5514721 1125369 133554 1530326 1177364 309530 43432 8309547 6971686 1337861 15406242 8769646 6484086 152510 1580598 257259 1323339 COST OF SALES 11068779 11029896 38883 EQUIPMENT 3665797 1920508 1729736 15553 BOOKS AND OTHER LIBRARY 2625935 2625935 RECRUITING 1097563 723989 373574 4745794 2020607 2388284 336903 381639005 308026544 65817377 7795084 4250746 3750176 30880028 30480273 8041019 7833604 37711809 38323828 2087072 1639344 6398415 6552728 641422249 152814907 487966071 488607342 354138440 453232227 148797402 151701470 1080271002 1182120992 45066975 46391001 16200168 14678850 171835117 168454326 6457452 5727315 32270706 33796607 271830418 269048099 X 525796452 588198908 115899174 153125835 166744958 171748150 808440584 913072893 1080271002 1182120992 X 52253155 51106515 1272639 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 1 133441 0 0 133441 0 PART II-B, LINE 1: PART IIB, LINE 1J: FACULTY WITH THE UNIVERSITY'S SCHOOL OF LAW IN THE CENTER FOR PUBLIC INTEREST AND CHILDREN'S ADVOCACY INSTITUTE OFFERED THEIR RESEARCH DATA AND LEGAL EXPERTISE IN AN ATTEMPT TO INFLUENCE PENDING LEGISLATION CONCERNING CONSUMERS RIGHTS AND CHILDREN'S HEALTH, SAFETY AND WELFARE. NO ATTEMPT WAS MADE BY THE UNIVERSITY TO INFLUENCE A POLITICAL CAMPAIGN OF ANY OFFICE, NOR WERE ANY POLITICAL CONTRIBUTIONS MADE. 4061789 X X 0 395588888 13803869 65156127 1925621 3857535 468765728 345592715 15282749 40951073 1770336 4467313 395588888 326799097 29964033 -5642158 1507177 4021080 345592715 260074374 21096254 50953163 1636097 3688597 326799097 220839532 16513072 27996605 1586239 3688596 260074374 0.43000 0.57000 0 0 14107008 51027875 65134883 497889718 122182964 375706754 74335859 30631943 43703916 4061789 4061789 488607342 WEST COAST CONFERENCE 651762 ALTERNATIVE ASSET PARTNERSHIPS - REAL ESTATE 9741227 MARKETABLE ALTERNATIVES - OPPORTUNISTIC 6567632 ALTERNATIVE ASSET PARTNERSHIPS - VENTURE CAPITAL 9828807 ALTERNATIVE ASSET PARTNERSHIPS - INTERNATIONAL PRIVATE EQUITY 11831029 ALTERNATIVE ASSET PARTNERSHIPS - U.S. PRIVATE EQUITY 7880063 MARKETABLE ALTERNATIVES - U.S. LONG/SHORT 7147548 MARKETABLE ALTERNATIVES - DISTRESSED 15486589 MARKETABLE ALTERNATIVES - GLOBAL LONG/SHORT 21882911 ALTERNATIVE ASSET PARTNERSHIPS - DISTRESSED/DEBT RELATED 7390243 MARKETABLE ALTERNATIVES - EVENT DRIVEN 21000295 MARKETABLE ALTERNATIVES - DIVERSIFIED ARBITRAGE 23341454 ALTERNATIVE ASSET PARTNERSHIPS - ENERGY/RESOURCES 8951910 151701470 REFUNDABLE ADVANCES 12609317 BOND INTEREST RATE SWAP 21187290 33796607 X 386935000 51106515 51106515 335828485 98063675 98063675 433892160 282302000 675507 675507 281626493 100012512 100012512 381639005 PART III, LINE 4: THEY SEEK TO STIMULATE INTEREST AND PRIDE AS WELL AS EMPHASIZE THE CULTURAL VALUE OF USD'S FINE ARTS PROGRAMS. PART V, LINE 4: THE UNIVERSITY OF SAN DIEGO ENDOWMENT FUNDS ARE UTILIZED BASED ON DONOR'S INTENT; AS OF JUNE 30, 2014 THE ALLOCATION OF ENDOWMENT FUNDS WAS AS FOLLOWS: ACADEMIC SUPPORT - 29%, TUITION FUNDED QUASI - 38%, SCHOLARSHIPS - 14%, INSTRUCTION - 5%, PLANT MAINTENANCE AND OPERATIONS - 2%, PUBLIC SERVICE - 5% AND OTHER INSTITUTIONAL SUPPORT - 7%. PART X, LINE 2: THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC) AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE UNIVERSITY FOLLOWS THE PROVISIONS OF ACCOUNTING STANDARDS CODIFICATION ("ASC) 740-10, INCOME TAXES, RELATED TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE UNIVERSITY HAS NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES AS OF JUNE 30, 2014 AND 2013. THE UNIVERSITY FILES AN EXEMPT ORGANIZATION RETURN AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD. THE UNIVERSITY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2010 FOR ITS FEDERAL FILINGS AND FOR YEARS BEFORE 2009 FOR ITS STATE FILINGS. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES INCLUDED IN INCOME -265,450. SCHOLARSHIPS INCLUDED IN EXPENSES 97,880,354. SPECIAL EVENT EXPENSES INCLUDED IN INCOME -410,057. ROUNDED FINANCIAL STATEMENT DIFFERENCE -467. K-1 PASSTHROUGH LOSS -1,272,639. RECLASS INVESTMENT MANAGEMENT FEES 2,131,934. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES INCLUDED IN INCOME 265,450. FUNDRAISING EXPENSES INCLUDED IN INCOME 410,057. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS INCLUDED IN EXPENSES 97,880,354. ROUNDED FINANCIAL STATEMENT DIFFERENCE 224. RECLASS INVESTMENT MANAGEMENT FEES 2,131,934. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 UNIVERSITY OF SAN DIEGO'S RACIALLY NONDISCRIMINATORY POLICY PUBLISHED IN ALL RECRUITING BROCHURES AND ADVERTISEMENTS AS WELL AS UNDERGRADUATE AND GRADUATE BULLETINS AND CATALOGS. SCHEDULE E, PART I, LINE 6 THE UNIVERSITY OF SAN DIEGO RECEIVED AN ESTIMATED $107.4M IN CONTRIBUTIONS FROM FEDERAL AND STATE AGENCIES FOR ASSISTANCE IN PROVIDING POST-SECONDARY EDUCATION. THIS INCLUDES $94.5M IN FEDERAL FAMILY EDUCATION LOANS. EUROPE (INCLUDING ICELAND AND GREENLAND) PROGRAM SERVICES STUDY ABROAD PROGRAMS 3244315 CENTRAL AMERICA AND THE CARIBBEAN INVESTMENTS 7326572 0 0 0 0 0 0 10570887 0 10570887 1 0 0 1 1 0 PART I, LINE 3: BOOK SPORTS BANQUET 228000 188933 39067 87402 FOUNDERS GALA 639229 409264 229965 214253 6 295410 198765 96645 108401 1162639 796962 365677 410056 410056 -44379 1 USD SCHOLARSHIPS 3407 63745502 STUDENT AID - RESIDENCE AND BOARD 88 946070 STUDENT AID - PRIVATE 247 1876788 STUDENT AID - GRADUATE AND LAW 987 15893673 STUDENT AID - ATHLETICS AND RECREATION 199 7313221 FEDERAL SCHOLARSHIPS AND GRANTS 553 5947202 ENDOWED SCHOLARSHIPS 117 2157898 PART I, LINE 2: THE UNIVERSITY AWARDS SCHOLARSHIPS TO INDIVIDUAL STUDENTS TO OFFSET THE COST OF TUITION, FEES, AND ROOM AND BOARD. X 1 1 X X 0 0 0 0 0 0 0 1 0 MARY E LYONS PHD PRESIDENT AND TRUSTEE 474342 0 25000 0 73369 0 30600 0 2112 0 605423 0 0 0 ANDREW T ALLEN VICE PRESIDENT AND PROVOST 223092 0 0 0 26421 0 28914 0 7472 0 285899 0 0 0 CARMEN M VAZQUEZ VICE PRESIDENT 222337 0 11617 0 41956 0 26041 0 1379 0 303330 0 0 0 REV MSGR D DILLABOUGH VICE PRESIDENT 170740 0 17466 0 39682 0 23373 0 16157 0 267418 0 0 0 RUSSELL C THACKSTON VICE PRESIDENT, BUSINESS AND ADMINIS 198159 0 6750 0 26013 0 25087 0 1215 0 257224 0 1 0 TERRY KALFAYAN VICE PRESIDENT, FINANCE AND CHIEF FI 184826 0 0 0 16693 0 24090 0 8442 0 234051 0 0 0 TIMOTHY L O'MALLEY VICE PRESIDENT 224284 0 11434 0 26390 0 28645 0 11240 0 301993 0 0 0 CHELL A ROBERTS DEAN, SHILEY-MARCOS SCHOOL OF ENGINE 148453 0 0 0 4896 0 13750 0 4277 0 171376 0 1 0 DAVID F PYKE DEAN, SCHOOL OF BUSINESS 311482 0 13000 0 43013 0 30600 0 10981 0 409076 0 0 0 EDWARD LUCK DEAN, SCHOOL OF PEACE STUD 238823 0 18000 0 46161 0 30600 0 10851 0 344435 0 2 0 JASON LEMON DEAN, CONTINUING EDUCATION 119012 0 14083 0 89467 0 19319 0 8198 0 250079 0 0 0 NOELLE NORTON DEAN, COLLEGE OF ARTS AND SCIENCES 206128 0 0 0 10604 0 25096 0 1364 0 243192 0 0 0 PAULA A CORDEIRO DEAN, SOLES 158883 0 0 0 46291 0 24960 0 10647 0 240781 0 0 0 SALLY B HARDIN DEAN, SCHOOL OF NUSING 183195 0 0 0 23884 0 25050 0 10917 0 243046 0 0 0 STEVEN FERRUOLO DEAN, SCHOOL OF LAW 330976 0 0 0 4974 0 30600 0 15931 0 382481 0 0 0 DAVID MCGOWEN FACULTY, SCHOOL OF LAW 290616 0 0 0 826 0 30496 0 1098 0 323036 0 0 0 KAREN BURKE PROFESSOR 314554 0 0 0 20726 0 27410 0 7434 0 370124 0 0 0 STEVEN SMITH FACULTY, SCHOOL OF LAW 267475 0 0 0 14120 0 30600 0 8640 0 320835 0 0 0 VIRGINIA SHUE PROFESSOR 37164 0 0 0 257997 0 26965 0 344 0 322470 0 0 0 WILLIAM GRIER HEAD COACH, MEN'S BASKETBA 503815 0 0 0 36873 0 30600 0 16566 0 587854 0 0 0 JULIE H SULLIVAN EXECUTIVE VICE PRESIDENT A 245896 0 25618 0 49611 0 22851 0 735 0 344711 0 3 0 MARY BOYD FORMER DEAN, ARTS & SCIENCES 114383 0 0 0 27194 0 13290 0 8508 0 163375 0 0 0 PART I, LINE 1A SCHEDULE J, PART I, LINE 1A: THE PRESIDENT IS PROVIDED ON CAMPUS HOUSING AND IT IS RECORDED AS A NON-TAXABLE BENEFIT. PART I, LINE 7 NON-FIXED PAYMENTS RECEIVED BY LISTED PERSONS ON SCHEDULE J, PART II, REPRESENT DISCRETIONARY BONUSES NOT BASED ON A FORMULA SPECIFIED IN CONTRACTS. A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 130911V56 2005-11-16 95415000 NOTE 1 0 0 0 B CALIFORNIA EDUCATION FACILITIES AUTHORITY 521705592 130178YD2 2011-03-15 18640000 CURRENT REFUNDING: 1998 CEFA. SEE NOTE 2. 0 0 0 C CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 13048TKY8 2011-10-06 43574459 CURRENT REFUNDING: 1999 CEFA, 2001 COUNTY OF SAN DIEGO COP. SEE NOTE 2 0 0 0 D CALIFORNIA EDUCATION FACILITIES AUTHORITY 201563466 13048TKY8 2012-07-03 10796502 CURRENT REFUNDING OF 2002 CEFA. SEE NOTE 2. 0 0 0 A 101587507 4556982 544802 40000 87884533 1730992 2009 1 0 1 1 B 19562315 3904 1 0 1 1 C 43574459 7496 1 0 1 1 D 10796502 3018 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 1 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 D 0 0 0 0 0 0 1 A 1 1 1 GEORGE K BAUM FINANCIAL SERVICES 40.000000000000 0 0 1 JP MORGAN CHASE BANK 4.500000000000 1 1 1 B 0 0 0 0 0 0 0 0 1 C 0 0 0 0 0 0 0 0 1 D 0 0 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 NOTE 1: CONSTRUCTION OF SCHOOL OF LEADERSHIP AND EDUCATION SCIENCES FACILITY, STUDENT HOUSING FACILITIES, STUDENT LIFE PAVILION, AND RENOVATION OF STUDENT UNIVERSITY CENTER AND ACADEMIC, ADMINISTRATIVE AND STUDENT FACILITIES. CURRENT REFUNDING OF CEFA SERIES 1995 BONDS OUTSTANDING AS OF 11/16/05. NOTE 2: CURRENT REFUNDING OF PRIOR REVENUE BOND ISSUES ONLY. NO ADDITIONAL CAPITAL EXPENDITURE INCURRED WITH BOND PROCEEDS. NOTE 3, PART II LINE 11 (A): REBATE OF $1,730,992 MADE TO US TREASURY AUGUST 2010. X 23 5812261 MARKET VALUE 0 1 1 PART I, LINE 32B: THE UNIVERSITY UTILIZES A BROKER TO SELL STOCK GIFTS RECEIVED FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE FORM 990 IS PRESENTED TO THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES AND A COPY OF THE 990 IS AVAILABLE TO THE ORGANIZATION'S ENTIRE GOVERNING BOARD ONLINE AT THE SECURED TRUSTEE WEBSITE BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE BOARD OF DIRECTORS AND EXCUTIVE MANAGEMENT ARE REQUIRED TO SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT. ANY CONFLICT IS REVIEWED AND HANDLED IN ACCORDANCE WITH THE WRITTEN POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEE EXECUTIVE COMPENSATION COMMITTEE, WHICH IS INDEPENDENT, DETERMINES COMPENSATION USING COMPARABLE DATA AND CONTEMPORANEOUSLY DOCUMENTING ITS DECISIONS. THIS PROCESS IS DONE ANNUALLY FOR THE PRESIDENT AND THE VICE PRESIDENTS. THE EXECUTIVE VICE PRESIDENT AND PROVOST DETERMINES THE COMPENSATIONS FOR THE DEANS USING MARKET BENCHMARK DATA PREPARED BY INDEPENDENT PERSONS AND THE BENCHMARK SCHOOLS ARE SELECTED BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION C, LINE 18 FORMS 990 AND 990T ARE AVAILABLE TO THE PUBLIC BY VIEWING THE GUIDESTAR WEBSITE AND UPON REQUEST FROM THE OFFICE OF TAX & COMPLIANCE AT 619-260-4683; COMPLIANCE@SANDIEGO.EDU; OR ONSITE FROM THE OFFICE OF TAX & COMPLIANCE. FORM 1023 IS AVAILABLE UPON REQUEST FROM THE OFFICE OF TAX & COMPLIANCE AT 619-260-2302; COMPLIANCE@SANDIEGO.EDU; OR ONSITE FROM THE OFFICE OF TAX & COMPLIANCE. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FROM THE OFFICE OF THE CONTROLLER AT 619-260-2302; ACCOUNTING@SANDIEGO.EDU; GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST FROM THE OFFICE OF THE PRESIDENT AT 619-260-4520; CONFLICT OF INTEREST POLICY IS AVAILABLE ONLINE AT WWW.SANDIEGO.EDU. FORM 990, PART XI, LINE 9: K-1 PASSTHROUGH LOSS 1,272,639.