2014-04-07T13:37:46-05:00 2013-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2012-07-01 362167804 NATIONAL LOUIS UNIVERSITY % MARTY MICKEY VP OF FINANCE NATI 8479475580 1000 CAPITOL DRIVE Suite WHEELING IL 60090 Marty Mickey 8479475580 2014-05-15 true Joyce A Dulworth 2604604000 2012 2016-02-25 16:41:14Z NIVINE MEGAHED PRESIDENT 122 S MICHIGAN AVE CHICAGO IL 60603 80335186 false X www.nl.edu X 1912 IL NATIONAL LOUIS UNIVERSITY PROVIDES ACCESS TO HIGHER EDUCATION THAT NURTURES OPPORTUNITY FOR STUDENTS THROUGH INNOVATIVE TEACHING, SCHOLARSHIP, COMMUNITY ENGAGEMENT AND SERVICE EXCELLENCE. 15 15 1397 17 0 0 11742038 11454540 69095167 63790000 -1403766 857723 -95972 34649 79337467 76136912 3874503 4953531 0 0 44846613 38924047 0 0 1366841 36146359 30350911 84867475 74228489 -5530008 1908423 102111379 99658672 53537892 47200445 48573487 52458227 X NATIONAL-LOUIS UNIVERSITY'S MISSION IS TO DEVELOP HIGHLY COMPETENT AND HUMANE INDIVIDUALS TO SERVE AND LEAD IN AN INCREASINGLY DIVERSE AND GLOBAL SOCIETY. CENTRAL TO THIS MISSION IS A COMMITMENT TO LIFE-LONG AND ACTIVE ENGAGEMENT IN LEARNING. AS AN INDEPENDENT, NOT-FOR-PROFIT UNIVERSITY THAT VALUES TEACHING, NLU LINKS TESTED THEORY AND PRACTICE WITH THE ON-GOING EXPERIENCES OF ITS STUDENTS. false false 57252933 4953531 63824649 INSTRUCTION - THE UNIVERSITY SERVED THE FOLLOWING NUMBER OF STUDENTS IN ITS VARIOUS PROGRAMS OF INSTRUCTION: NATIONAL COLLEGE OF EDUCATION: 3,556 COLLEGE OF ARTS AND SCIENCES: 1,797 COLLEGE OF MANAGEMENT AND BUSINESS: 911 NO COLLEGE DESIGNATED: 2,068 TOTAL: 8,332 9182885 PUBLIC SERVICE - THE UNIVERSITY PROVIDES A NUMBER OF EDUCATIONAL AND CULTURAL PROGRAMS FOR THE GENERAL COMMUNITY. 66435818 true true false true false false false false false true true false false false true false true false true true true false true false false false false false true true false false false false false false false false false false false false false true false false false true 185 0 true 1397 true false false false false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false IL X MARTY MICKEY VP OF FINANCE 8479475580 1000 CAPITOL DRIVE WHEELING IL 60090 SCOTT C SMITH 1.0 X JOSEPH M KUNZE 1.0 X SHEILA T ROMANO 1.0 X MARK A CHUDZINSKI 1.0 X BRENDAN CARROLL 1.0 X THOMAS J FORMOLO 1.0 X DAVID A HELFAND 1.0 X RHONDA L HOPPS 1.0 X JEFFREY R KULWIN 1.0 X R TIGHE MAGNUSON 1.0 X ROXANE MCLEAN 1.0 X MARGARET L MORELAND 1.0 X KATHLEEN P NIXON 1.0 X RAYMOND J ROMAN 1.0 X IAN G ROSS 1.0 X MARIO M TRICOCI 1.0 X GREGORY A WHITE 1.0 X NIVINE MEGAHED 50.0 X 398854 0 30566 CHRISTINE QUINN 50.0 X 214495 0 21978 THOMAS BERGMANN 50.0 X 153028 0 18984 MARTY MICKEY 50.0 X 121184 0 18577 JOHN BERGHOLZ 50.0 X 156265 0 23594 JOSELYN ZIVIN 50.0 X 155808 0 22246 ALISON HILSABECK 40.0 X 149436 0 12742 COSTAS SPIROU 40.0 X 140221 0 16809 BOBBI BIRINGER 40.0 X 138543 0 5261 GEORGE LITMAN 50.0 X 107355 0 12408 KATHLEEN WALSH 50.0 X 110784 0 11846 1845973 0 195011 24 true true false ELLUCIAN COMPANY 4 COUNTRY VIEW RD MALVERN PA 19355 IT SERVICES 3097173 ACADEMY FOR URBAN SCHOOL LEADERSHIP 3400 N AUSTIN CHICAGO IL 60634 TEACHING SERVICES 2427318 SYNERGY CREATIVE INC 1304 W WASHINGTON BLVD CHICAGO IL 60607 ADVERTISING 1222462 RICOH OFFICE SOLUTIONS PO BOX 905923 CHARLOTTE NC 28290 COPY/MAIL SERVICES 438736 D2L LTD 715 ST PAUL STREET BALTIMORE MD 21202 ONLINE COURSES 225333 7 9004288 2450252 11454540 TUITION AND FEES 611710 62102191 62102191 SALES AND SERVICES OF EDUCATIONAL ACTIVITIES 611710 1342468 1342468 AUXILIARY ENTERPRISES 721000 345341 345341 63790000 630728 630728 0 0 56930 84065 -27135 0 -27135 -27135 4341204 4114209 226995 226995 226995 0 0 0 OTHER 900099 61784 61784 61784 76136912 63824649 857723 0 4953531 4953531 0 0 1210210 1088275 92161 29774 0 29890418 26886041 2268327 736050 1198475 1077721 91268 29486 4209074 3784447 320942 103685 2415870 2172457 183976 59437 0 212177 212177 78719 78719 70000 70000 0 0 5836980 5174923 637511 24546 2666611 2623183 36183 7245 255330 156142 91961 7227 3069093 2759865 233721 75507 0 8727309 8343628 327500 56181 874604 775671 67093 31840 0 857818 721421 92120 44277 703697 632429 53866 17402 0 2464083 2214529 188618 60936 344700 309969 26251 8480 OTHER 4189790 2761586 1353436 74768 74228489 66435818 6425830 1366841 0 0 12435807 10542755 55177 346000 13684571 13323741 0 0 0 0 1313159 1364877 0 0 1955868 1499207 67745074 25340412 43910325 42404662 24928971 26000029 3827501 4177401 0 0 0 0 0 0 102111379 99658672 15672663 10854817 0 0 9759779 9240178 26900000 25900000 0 0 0 0 0 0 0 0 1205450 1205450 53537892 47200445 X 34919323 37670250 4161577 5179870 9492587 9608107 48573487 52458227 102111379 99658672 X 1908423 1505326 470991 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 70000 false 70000 false false Part II-B LINE 1G DURING 2013, THE UNIVERSITY UTILIZED THE SERVICES OF CONLON & DUNN, A PUBLIC STRATEGIES FIRM, TO ASSIST IN ARRANGING MEETINGS WITH VARIOUS LEGISLATORS IN THE STATE OF ILLINOIS FOR THE PURPOSE OF INFORMING SUCH LEGISLATORS ABOUT PROPOSED EDUCATION LEGISLATION IN THE AREA OF THE ALTERNATIVE TEACHER CERTIFICATION. CANDIDATES IN AN ALTERNATIVE CERTIFICATION PROGRAM CAN EARN TEACHING LICENSES WHILE WORKING AS A FULL-TIME PAID TEACHER WHILE ALSO TAKING CLASSES. IN CONNECTION WITH THIS WORK THE UNIVERSITY INCURRED $60,000 IN ExpENSES PAID TO CONLON & DUNN AND THE EQUIVALENT OF APPROXIMATELY $10,000 OF INTERNAL STAFF TIME AND EXPENSES. 28217727 115520 2216974 705971 29844250 29343413 193066 -666509 652243 28217727 25105280 229807 4453993 445667 29343413 22925401 336778 2213258 370157 25105280 25909244 -2541253 442590 22925401 0.60830 0.32190 0.06980 false false 0 1504611 1504611 0 40812028 10054328 30757700 0 8092151 4516022 3576129 9525258 7567260 1957998 7811026 3202802 4608224 42404662 0 ADVANCE FROM GOVERNMENT - PERKINS LOAN 1205450 1205450 72772772 1505326 84065 1589391 71183381 4953531 4953531 76136912 69359023 84065 84065 69274958 4953531 4953531 74228489 SCHEDULE D PART V THE UNIVERSITY'S ENDOWMENT ASSETS INCLUDE ASSETS THAT ARE CHARACTERIZED AS PERMANENTLY RESTRICTED AND QUASI-ENDOWMENT. SPENDING OF INCOME FROM THE PERMANENTLY RESTRICTED ENDOWMENT IS RESTRICTED TO THOSE DESIGNATIONS AS PROVIDED BY THE DONOR OF THE PERMANENTLY RESTRICTED FUND. SPENDING OF INCOME FROM THE QUASI-ENDOWMENT IS DESIGNATED BY THE UNIVERSITY'S BOARD OF TRUSTEES AND HELPS TO FUND THE OPERATIONS OF THE UNIVERSITY. PART XI, LINE 2D EXPENSES OF -$84,065 RELATED TO THE UNIVERSITY'S RENTAL INCOME ACTIVITIES WERE INCLUDED IN THE EXPENSE SECTION OF THE UNIVERSITY'S STATEMENT OF ACTIVITIES. PART XI, LINE 4B STUDENT FINANCIAL AID OF $4,953,531 WAS INCLUDED IN THE INCOME SECTION OF THE UNIVERSITY'S STATEMENT OF ACTIVITIES. PART XII, LINE 2D EXPENSES OF -$84,065 RELATED TO THE UNIVERSITY'S RENTAL INCOME ACTIVITIES WERE INCLUDED IN THE EXPENSE SECTION OF THE UNIVERSITY'S FINANCIAL STATEMENTS. PART XII, LINE 4B STUDENT FINANCIAL AID IN THE AMOUNT OF $4,953,531 WAS INCLUDED IN THE INCOME SECTION OF THE UNIVERSITY'S STATEMENT OF ACTIVITIES. SCHEDULE D 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. PART V, LINE 1G OF THE $29,844,250 ENDING ENDOWMENT FUND BALANCE AT JUNE 30, 2013, $18,154,008 OF THIS AMOUNT IS UNRESTRICTED QUASI-ENDOWMENT. 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 UNIVERSITY CUSTOMARILY DRAWS THE MAJORITY OF ITS STUDENTS FROM THE LOCAL COMMUNITIES IT SERVES AND IT FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS WHICH IS INCLUDED IN THE UNIVERSITY'S CATALOGS AND ADMISSION AND APPLICATION INFORMATION. FURTHER, THE UNIVERSITY'S PROMOTIONAL ACTIVITIES AND RECRUITING EFFORTS ARE REASONABLY DESIGNED TO INFORM STUDENTS OF ALL RACIAL SEGMENTS OF THE PROGRAMS IT HAS AVAILABLE. PART I, LINE 6A THE UNIVERSITY PARTICIPATES IN STUDENT AID PROGRAMS PROVIDED BY THE FEDERAL GOVERNMENT. Europe (Including Iceland and Greenland) 1 1 Program Services INSTRUCTION 26239 1 1 1 1 26239 26239 false false false false false false SCHEDULE F PART I, LINE 3 NATIONAL-LOUIS UNIVERSITY (NLU) HAS AN AGREEMENT WITH AN EDUCATIONAL INSTITUTION IN NOWY SACZ, POLAND, WYZSZA SZKOLA BIZNESU - NATIONAL-LOUIS UNIVERSITY (WSB-NLU), WHEREBY NLU PROVIDES WSB-NLU WITH CURRICULUM FOR CERTAIN OF ITS CLASSES WHICH IT UTILIZES IN ITS TEACHINGS AND EDUCATIONAL INSTRUCTION. CERTAIN WSB-NLU STUDENTS MAY BE AWARDED DUAL DEGREES FROM NLU AND WSB-NLU UPON GRADUATION, DEPENDING ON THE EDUCATIONAL TRACK THAT THEY UTILIZE. NLU ACHIEVES OVERSIGHT OF THE USE OF ITS CURRICULUM AT WSB-NLU BY EMPLOYING AN NLU EMERITUS FACULTY MEMBER AS ON-SITE LIAISON AT WSB-NLU; THROUGH PHONE CONFERENCES HELD AT LEAST ONCE PER MONTH BETWEEN THE PROREKTOR (PROVOST) OF WSB-NLU AND THE PROVOST OR PROVOST'S DESIGNEE AT NLU; AND THROUGH IN-PERSON VISITS TO WSB-NLU AT LEAST ONCE PER YEAR BY NLU'S PROVOST, PRESIDENT OR DESIGNEE. true STUDENT FINANCIAL AID 1478 4953531 SCHEDULE I PART I, LINE 2 Each fiscal year the president's leadership team determines the amount of scholarships and discounts for the year. Awards are based on different criteria and are tracked within the approved budget. Student aid is handled by the student finance office and credited directly to the student's account. Each student applies for financial aid by filling out the free application for federal student aid (FAFSA). The award is based on information provided in this application. Students can also apply for grants and scholarship based on eligibility. X true true X X X X X X false true false false false false false false false NIVINE MEGAHED 311057 0 50000 0 37797 0 18997 0 11569 0 429420 0 0 0 CHRISTINE QUINN 204237 0 10000 0 258 0 14547 0 7431 0 236473 0 0 0 THOMAS BERGMANN 146438 0 6500 0 90 0 9644 0 9340 0 172012 0 0 0 JOHN BERGHOLZ 156127 0 0 0 138 0 10722 0 12872 0 179859 0 0 0 JOSELYN ZIVIN 155718 0 0 0 90 0 10722 0 11524 0 178054 0 0 0 GEORGE LITMAN 107218 0 0 0 137 0 5400 0 7008 0 119763 0 0 0 KATHLEEN WALSH 110526 0 0 0 258 0 6304 0 5542 0 122630 0 0 0 ALISON HILSABECK 149040 0 0 0 396 0 8950 0 3792 0 162178 0 0 0 COSTAS SPIROU 140162 0 0 0 59 0 5191 0 11618 0 157030 0 0 0 SCHEDULE J PART I, LINE 1A THE UNIVERSITY HAS A MEMBERSHIP IN A LOCAL SOCIAL CLUB THAT IS IN THE PRESIDENT'S NAME WHICH IS FOR THE PURPOSE OF HELPING PROMOTE AND CONDUCT BUSINESS ON BEHALF OF THE UNIVERSITY. THE SOCIAL CLUB MEMBERSHIP IS USED 100 PERCENT FOR BUSINESS AND THE PRESIDENT USES THE ACCOUNTABLE PLAN RULES FOR DOCUMENTING THE BUSINESS USE. PART I, LINE 4B THE UNIVERSITY HAS A 457(B) PLAN IN WHICH THE UNIVERSITY'S PRESIDENT (DR. NIVINE MEGAHED) PARTICIPATES. IN FISCAL YEAR 2013, DR. MEGAHED CONTRIBUTED $17,000 TO THIS PLAN. PART II, LINE 1, COLUMN I & II, COMPENSATION AND BONUS Provided that Dr. Megahed is working as President on the last pay period of the current contract year ending June 30, the University shall provide Dr. Megahed a bonus payment conditioned upon her achievement of mutually agreed objectives. The University will pay such amount, if any, at such times and under such other terms and conditions as the Board of Trustees of the University shall determine in its sole discretion. FORM 990, PART VI LINE 11B The preparation and review process followed by the university with respect to the form 990 is as follows: The 990 is prepared by the university's accounting department and reviewed for accuracy and completeness by the university's vice president of finance and an independent CPA firm. A copy is then provided to the Board of Trustees for review and comment prior to filing. LINE 12C The university has a written conflict of interest policy under which the university's trustees, officers and key employees are required to disclose to the president's office any conflicts of interest that they may have with the university. If a conflict of interest was disclosed, the person with the conflict would recuse themselves from any discussion regarding the pertinent item. LINE 15 A & B The university's board of trustees has an executive committee who has the responsibility and authority to review and approve all current and future compensation matters for members of the university's leadership team. Compensation matters include, but are not limited to base pay, bonus or incentive pay, deferred compensation, fringe benefits, employment agreements and severance pay. The committee follows the rebuttable presumption of reasonableness test and approves the compensation provided to each of the university's officers based on a review of performance and comparable data. LINE 19 National Louis University makes its governing documents, conflict of interest policy and audited financial statements available upon request. FORM 990, PART XI LINE 9 Interest Swap Reevaluation $470,991 CHARITABLE REMAINDER TRUST (1) CRT IL NLU TRUST false false false false false false false false false false false false false false false false false false false false