2014-03-27T18:36:36-05:00 2013-06-30 461497033 EKS&H LLLP 7979 E TUFTS AVENUE SUITE 400 DENVER CO 802372843 990 2012-07-01 841029228 NAROPA UNIVERSITY NARO 3034440202 2130 ARAPAHOE AVE BOULDER CO 80302 CHARLES LIEF 3037409400 2014-03-24 1 CRAIG CHOUN P00173718 3037409400 2012 2015-11-30 17:44:51Z CHARLES LIEF 2130 ARAPAHOE AVE BOULDER CO 80302 24537827 0 X WWW.NAROPA.EDU X 1974 CO NAROPA UNIVERSITY IS NORTH AMERICA'S LEADING INSTITUTION OF CONTEMPLATIVE EDUCATION. 21 18 773 19 -8264 -8264 1060073 1164639 23520806 23022888 168254 269067 5263 49247 24754396 24505841 4098612 3940090 0 0 12105336 12694540 0 0 624450 7253079 7197854 23457027 23832484 1297369 673357 32943269 34100171 13801618 13684883 19141651 20415288 X SEE SCHEDULE O. NAROPA UNIVERSITY, AS THE LEADING INSTITUTION OF CONTEMPLATIVE EDUCATION IN NORTH AMERICA, EDUCATES THE WHOLE PERSON, CULTIVATING ACADEMIC EXCELLENCE AND CONTEMPLATIVE INSIGHT IN ORDER TO INFUSE KNOWLEDGE WITH WISDOM. NAROPA IS ECUMENICAL AND NON-SECTARIAN, WHOSE STUDENTS ARE PREPARED TO ENGAGE COURAGEOUSLY WITH A COMPLEX AND CHALLENGING WORLD THROUGH SKILFUL AND COMPASSIONATE ACTIONS. 0 0 18639304 3912506 22471493 THE UNIVERSITY OFFERS UNDERGRADUATE, GRADUATE AND CONTINUING EDUCATIONPROGRAMS IN ARTS, SOCIAL SCIENCES AND THE HUMANITIES. IT ISACCREDITED BY THE HIGHER LEARNING COMMISSION. THERE ARE APPROXIMATELY 1,100 GRADUATE AND UNDERGRADUATE STUDENTS. INSTRUCTION, STUDENT SERVICES, AND ACADEMIC SUPPORT PROGRAM SERVICES ALL SUPPORT THE UNIVERSITY'S PURPOSE AND MISSION TO EDUCATE THE WHOLE PERSON. 522218 27584 551395 ALAYA PRESCHOOL OPERATES AS A PRESCHOOL AND CHILD CARE FACILITY SERVING CHILDREN AND THEIR FAMILIES IN THE GREATER BOULDER AREA. AS PART OF NAROPA UNIVERSITY, ALAYA PRESCHOOL OPERATES AS A LAB SCHOOL SERVING STUDENTS IN NAROPA'S EARLY CHILDHOOD AND CONTEMPLATIVE EDUCATION PROGRAMS. ALAYA IS LICENSED BY THE COLORADO DEPARTMENT OF HUMAN SERVICES, DIVISION OF CHILD CARE AND SERVES APPROXIMATELY 60 FAMILIES. FINANCIAL SUPPORT IS PROVIDED FOR SOME FAMILIES THROUGH SCHOLARSHIPS FOR TUITION ASSISTANCE. 19161522 1 1 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 0 1 0 1 0 0 0 0 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 1 157 0 1 773 1 1 1 0 0 0 0 0 0 0 0 0 X 21 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X PATTI WARREN 3034440202 2130 ARAPAHOE AVE BOULDER CO 80302 NICHOLAS BALLINGER 3.00 X 0 0 0 JOHN COBB 40.00 X X 105213 0 5139 JERRY COLONNA 3.00 X X 0 0 0 ANDREW DAVISON 3.00 X 0 0 0 GABRIELLE EDISON 3.00 X 0 0 0 MARGERY GOLDMAN 3.00 X 0 0 0 THOMAS HAST 3.00 X 0 0 0 CHRISTOPHER HORMEL 3.00 X 0 0 0 DIANE ISRAEL 3.00 X 0 0 0 CAROLYN JACOBS 3.00 X 0 0 0 MARTIN W JANOWITZ 3.00 X 0 0 0 LYNNE S KATZMANN 3.00 X X 0 0 0 PAMELA KRASNEY 3.00 X 0 0 0 CHARLES LIEF 40.00 X X 84306 0 7650 ROSE MARCARIO 3.00 X 0 0 0 TYLER NORRIS 3.00 X 0 0 0 DEB PIRANIAN 3.00 X 50489 0 7536 JIM ROSEN 3.00 X X 0 0 0 VIJAY SINGH 3.00 X 0 0 0 VEN SAKYONG MIPHAM RINPOCHE 3.00 X 0 0 0 JAN WILLIS 3.00 X 0 0 0 CAROL BLACKSHIRE BELAY 40.00 X 149170 0 12356 TODD KILBURN 40.00 X 113301 0 15246 CHERYL BARBOUR 40.00 X 116003 0 18100 STUART LORD 40.00 X 119308 0 0 737790 0 66027 5 1 1 0 JENZABAR 101 HUNTINGTON AVENUE SUITE 2200 BOSTON MA 02199 SOFTWARE MANAGEMENT 757128 NOEL LEVITZ 6300 S SYRACUSE WAY SUITE 645 CENTENNIAL CO 80111 STUDENT ENROLLMENT & RETENTION 204714 JACKSON KELLY PLLC 1099 18TH ST SUITE 2150 DENVER CO 80202 LEGAL 189489 AIRSHOW MASTERING 3063 E STERLING CIRCLE SUITE 3 BOULDER CO 803012392 DIGITIZATION OF ARCHIVES 153028 SUPERIOR CLEANING SERVICES 1846 ALMA LANE SUPERIOR CO 80027 CLEANING SERVICES 136833 7 662313 502326 52318 1164639 TUITION & FEES 611710 21713853 21713853 AUXILIARY-PRESCHOOL 611710 551395 551395 AUXILIARY-HOUSING 611710 457388 457388 OTHER PROGRAM REVENUE 611710 300252 300252 23022888 250138 250138 50915 31986 18929 18929 18929 OTHER REVENUE 900099 57511 57511 UBI FROM K-1S 900099 -8264 -8264 49247 24505841 23022888 -8264 326578 3940090 3940090 680285 347458 332827 9811009 8245870 1251603 313536 329131 266127 49910 13094 1053672 859021 155383 39268 820443 680394 115252 24797 320751 115985 202521 2245 50159 50159 62647 62647 895401 745163 119559 30679 324664 35842 287842 980 290195 217912 27399 44884 924198 675437 199235 49526 527146 369832 149160 8154 325762 253653 51321 20788 132967 92148 34740 6079 518936 239531 276239 3166 602892 511106 81571 10215 212784 77028 134267 1489 EDUCATION MATERIAL 659774 567892 91080 802 EQUIPMENT & MAINTENANCE 513141 378579 129071 5491 OTHER EXPENSES 272091 243487 18141 10463 MERCHANT FEES & LICENSE 213240 87774 122749 2717 351106 211193 103836 36077 23832484 19161522 4046512 624450 859669 1098669 7229161 6610676 126648 119078 532485 733537 488642 443888 390593 505671 25341991 6711027 17764378 18630964 5551693 5957688 32943269 34100171 997077 910215 338088 848002 10975000 10755000 1491453 1171666 13801618 13684883 X 16508502 17662161 1101007 1181945 1532142 1571182 19141651 20415288 32943269 34100171 X 673357 283356 540 316384 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 67541 X X 0 5551693 64040 435746 93791 5957688 4830676 815154 -36536 57601 5551693 3906832 264499 712871 53526 4830676 3029444 342419 595575 60606 3906832 4157674 4828 120454 1253512 3029444 0.67210 0.26370 0.06420 0 0 6061975 6061975 15933471 4495876 11437595 42635 15227 27408 1529202 1149495 379707 1774708 1050429 724279 18630964 ENDOWMENT ASSETS 5957688 5957688 SWAP AGREEMENT 660960 STUDENT DEPOSITS HELD 34007 PERKINS FUND PAYABLE 476699 1171666 X 21189031 283356 23540 308120 615016 20574015 3931826 3931826 24505841 19915394 23000 23000 19892394 3940090 3940090 23832484 PART III, LINE 4: THE ARTWORK IS COMPOSED OF PAINTINGS, CALLIGRAPHIES, SLIDES, AND PHOTOS THAT PROVIDE HISTORICAL REFERENCES TO THE SCHOOL'S FOUNDER AND HERITAGE. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: EACH YEAR, THE UNIVERSITY CAN USE UP TO 5% OF THE FAIR MARKET VALUE FROM ENDOWMENT FUNDS FOR SCHOLARSHIPS AND OTHER PURPOSES AS SPECIFIED BY THE DONOR IN THE ENDOWMENT AGREEMENT. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE UNIVERSITY APPLIES A MORE-LIKELY-THAN-NOT MEASUREMENT METHODOLOGY TO REFLECT THE FINANCIAL STATEMENT IMPACT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AFTER EVALUATING THE TAX POSITIONS TAKEN, NONE ARE CONSIDERED TO BE UNCERTAIN; THEREFORE, NO AMOUNTS HAVE BEEN RECOGNIZED AS OF JUNE 30, 2013 AND 2012. IF INCURRED, INTEREST AND PENALTIES ASSOCIATED WITH TAX POSITIONS ARE RECORDED IN THE PERIOD ASSESSED IN MANAGEMENT AND GENERAL EXPENSES. NO INTEREST OR PENALTIES HAVE BEEN ASSESSED AS OF JUNE 30, 2013 AND 2012. TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION INCLUDE 2009 THROUGH PRESENT. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN SWAP AGREEMENTS 308,120. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS & GRANTS NETTED WITH TUITION REVENUE PER FS 3,912,506. UBI FROM K-1S -8,264. ALAYA SCHOLARSHIPS 27,584. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS & GRANTS NETTED WITH TUITION REVENUE PER FS 3,912,506. ALAYA SCHOLARSHIPS 27,584. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE STATEMENT IS POSTED ON THE UNIVERSITY'S PUBLIC WEBSITE. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 NAROPA OFFERS STUDENT LOANS THROUGH GOVERNMENT PROGRAMS SUCH AS PELL, STAFFORD, PERKINS, AND DIRECT LOANS. NAROPA ALSO HAS STUDENT WORKERS AND RECEIVES A SUBSIDY FROM THE GOVERNMENT TO OFFSET A PORTION OF THEIR COMPENSATION. EAST ASIA AND THE PACIFIC - 0 0 PROGRAM SERVICE ART THERAPY 29731 INDIA, ANDES & AMAZON (SOUTH AMERICA), NEPAL, CHINA 0 0 PROGRAM SERVICE STUDY ABROAD 177700 0 0 0 0 0 0 207431 0 207431 0 0 0 0 0 0 1 SCHOLARSHIPS, TUITION DISCOUNTS, STUDENT AID 397 3912506 ALAYA PRESCHOOL FINANCIAL NEED BASED ASSISTANCE 8 27584 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE FINANCIAL AID OFFICE MONITORS STUDENTS ADHERENCE TO ACADEMIC SCHOLARSHIP REQUIREMENTS SUCH AS GPA AND SATISFACTORY ACADEMIC PROGRESS. SCHEDULE I, PART III: ALAYA PRESCHOOL HAS CHILDREN WHO RECEIVE SOME SCHOLARSHIP SUPPORT IN THE FORM OF TUITION REDUCTION IN ADDITION TO OTHER CHILDREN THAT RECEIVE SUPPORT VIA CCCAP (COLORADO CHILD CARE ASSISTANCE PROGRAM). THIS IS A STATE FUNDED PROGRAM FOR LOW INCOME FAMILIES. WE DO NOT GET FULLY REIMBURSED FOR THE REGULAR COST OF CARE SO SCHOLARSHIPS ARE USED TO FUND THE DIFFERENCE FOR THESE FAMILIES. X 1 1 X X 0 0 0 0 0 0 0 0 0 CAROL BLACKSHIRE BELAY 149170 0 0 0 0 0 7598 0 4758 0 161526 0 0 0 STUART LORD 119308 0 0 0 0 0 0 0 0 0 119308 0 0 0 PART I, LINE 1A THE ORGANIZATION PROVIDED A RESIDENCE FOR STUART LORD. A COLORADO EDUCATION & CULTURAL FACILITIES AUTHORITY 840896727 196458J87 2005-08-04 6740000 UNIVERSITY CAPITAL EXPENDITURE PROJECTS 0 0 0 A 6740000 5727747 134800 64051 813402 2014 1 0 1 1 A 0 0 0 0 0.00000 0.00000 1 0 1 A 0 1 0 1 1 1 WELLS FARGO BANK NA 10.000000000000 0 0 0 0 1 A 1 PART IV, LINE 1 THE ARBITRAGE REBATE CALCULATION WAS COMPLETED ON JANUARY 20, 2011 AND NO ARBITRAGE REBATE WAS DUE. X 4 52318 STOCK MARKET PRICE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 FORM 990 WAS PREPARED BY AN INDEPENDENT CPA FIRM AND REVIEWED BY THE FINANCE TEAM AND PRESIDENT BEFORE BEING FILED WITH THE IRS. THE REVIEWED FORM 990 IS THEN FORWARDED TO THE ORGANIZATION'S BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE SALARIES FOR THE PRESIDENT, VICE PRESIDENTS AND OTHER HIGH RANKING EMPLOYEES ARE SET BY THE BOARD IN CONJUNCTION WITH THE HR DEPARTMENT AND PRESIDENT. BOARD MEMBERS INVOLVED WILL USUALLY INCLUDE THE CHAIRMAN OF THE BOARD, THE CHAIR OF THE BUDGET AND FINANCE COMMITTEE, AND MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD. HR USES CUPA (COLLEGE AND UNIVERSITY PERSONNEL ASSOCIATION) TO GET COMPARABLE SALARY INFORMATION FOR SIMILAR POSITIONS AT SCHOOLS WITH SIMILAR SIZE AND REVENUE. THE DELIBERATIONS AND DECISIONS ARE DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN SWAP AGREEMENTS 308,120. UBI FROM K-1S 8,264.