2013-04-12T15:03:14-07:00 2012-05-31 Deloitte Tax LLP 225 W SANTA CLARA ST SAN JOSE CA 95113 990 2011-06-01 941156628 UNIVERSITY OF SAN FRANCISCO UNIV 4154226522 2130 FULTON STREET SAN FRANCISCO CA 94117 Charles E Cross 2013-04-12 true Sharon Zorbach 4087044000 2011 2016-02-25 16:41:14Z Fr Privett SJ 2130 Fulton Street San Francisco CA 94117 440903380 false false X www.usfca.edu X 1930 CA Our mission is to promote learning in the Jesuit Catholic tradition. The University offers undergraduate, graduate and professional students the knowledge and skills needed to succeed, and the values and sensitivity necessary to be men and women for others. 42 42 5442 197 1689375 42851120 34795121 325330381 348253530 10727535 7428284 1866128 -95754 380775164 390381181 71389354 73945014 0 168527377 177977672 0 4861750 85586921 101995971 325503652 353918657 55271512 36462524 750173403 797809390 256599263 291983996 493574140 505825394 X THE UNIVERSITY OF SAN FRANCISCO IS A PRIVATE JESUIT UNIVERSITY THAT PROVIDES HIGHER EDUCATION WITH A GLOBAL PERSPECTIVE TO EDUCATE LEADERS WHO WILL FASHION A MORE HUMANE AND JUST WORLD. THE UNIVERSITY PROVIDES HOUSING AND OTHER AUXILIARY SERVICES FOR ITS STUDENTS; THESE SERVICES ARE DIRECTLY RELATED TO THE EXEMPT PURPOSE OF the University. false false 142570794 73945014 3573329 STUDENT SERVICES AND LIBRARIES: INCLUDES ACTIVITIES OF WHICH THE PRIMARY PURPOSE IS TO CONTRIBUTE TO THE STUDENTS' EMOTIONAL AND PHYSICAL WELL BEING AND TO HIS/HER INTELLECTUAL, CULTURAL, SOCIAL DEVELOPMENT, AND INTERCOLLEGIATE ATHLETIC PROGRAMS. 136579936 312180776 EDUCATION: THE UNIVERSITY PROVIDES ACADEMIC PROGRAMS, ASSOCIATED RESEARCH, AND SERVICES DEDICATED TO SCHOLARSHIP AND THE JESUIT CATHOLIC TRADITION TO approximately 11,307 STUDENTS and 2,798 FACULTY AND STAFF MEMBERS. 29348161 32497192 AUXILIARY SERVICES: INCLUDEs EXPENDITURES FOR THE SELF SUPPORTING ACTIVITIES OF THE UNIVERSITY SUCH AS THE OPERATION OF RESIDENCE HALLS, DINING SERVICES, and STUDENT HEALTH Services. 3223776 2233 311722667 true true false true false false false true false true true false false true true true true false 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40.00 X 233896 0 50535 Mr Gallagher 40.00 X 225419 0 37018 Ms Davis 40.00 X 291814 0 61877 Mr Cross 40.00 X 315967 0 53584 Mr Atterbury 40.00 X 198392 0 55275 Dr Webber 40.00 X 171945 0 30197 Mr London 40.00 X 246585 0 51336 Dr Johnson 40.00 X 185645 0 35675 Mr Duffy 40.00 X 268096 0 38071 Dr Camperi 40.00 X 183917 0 59377 Mr Brand 40.00 X 291443 0 53902 Mr Costello 40.00 X 267990 0 28019 Mr Lathrope 40.00 X 246365 0 34116 Mr Micon 40.00 X 258588 0 38179 Mr Walters 40.00 X 343258 0 62626 Dr Wiser 40.00 X 212181 0 45952 Dr Higgins 40.00 X 118196 0 14669 Dr Aceves 40.00 X 134907 0 19134 4870724 879767 388 true true false Turner Construction Co 343 Sansome St Ste 500 SF CA 94104 Construction 11104493 Swinerton Builders Inc 260 Townsend St San Francisco CA 94107 Construction 4517654 MAI Industries Inc 105 Bonaventura Dr San Jose CA 95134 Construction 1097458 Cahill Contractors Inc 425 California St San Francisco CA 94104 Construction 6691272 Able Building Maintenance Co 868 Folsom St San Francisco CA 94107 Building Maintenance 3973658 54 322502 12594844 21877775 389660 34795121 TUITION AND FEES 611600 310699553 310699553 HOUSING AND AUXILIARY 611600 35654309 35654309 Fitness Center Dues 713940 1899668 1689375 210293 348253530 3833487 3833487 0 56275 56275 0 50628018 3121900 47062420 3092701 3565598 29199 3594797 3594797 142899 322502 340373 -197474 -197474 72150 26705 45445 45445 0 0 390381181 346353862 1689375 7542823 0 73945014 73945014 0 0 3579526 1759028 1536307 284191 545040 258133 286907 114275294 94739103 17538357 1997834 10798600 10270969 269811 257820 39933459 37982268 997766 953425 8845753 8413541 221017 211195 489300 123653 365647 1043291 67045 974596 1650 443472 43622 399850 109935 109935 0 392890 392890 11165806 8154382 2922749 88675 2802029 2515928 286101 9509845 6327119 2719934 462792 2183195 699197 1458428 25570 0 16581580 16216943 316551 48086 9775788 8442917 938301 394570 0 823026 605265 211700 6061 8078821 6604720 1474101 0 15954404 14805166 1149238 5573544 3583189 1990355 HONORARIA & AWARDS 231748 196128 23560 12060 Vehicle Expense 242025 194218 46803 1004 SUBCRIPTION & DUES 1898892 1227005 612056 59831 GENERAL EXPENSES 14696380 14548114 91280 56986 0 353918657 311722667 37334240 4861750 0 112364658 104404939 23334526 28475239 7195006 6700792 901934 663000 0 18470028 18465797 0 7634727 8803840 562471865 154456732 339457820 408015133 138155101 116331663 0 0 0 102659603 105948987 750173403 797809390 39774637 41365007 28725708 29512864 162594677 159005384 27500000 25504241 34600741 256599263 291983996 X 290073332 303897396 89296125 78458075 114204683 123469923 493574140 505825394 750173403 797809390 X 36462524 -24211270 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false false false true 109935 109935 false false Part II-B, Line 1i Part II-B, Line 1i - Other Activities Description The University of San Francisco contracts with Cassidy & Associates, Inc. to provide consulting services. In its capacity as a consultant, Cassidy assists the University in pursuing its business and government affairs objectives by planning for organizational and institutional development, establishing priorities among its federal funding objectives, developing and implementing strategic plans, and expanding its government outreach activities. 1590828 X X X X false 211260000 3016000 -7100000 4483299 3202701 1054000 198436000 180183000 2868000 35593000 3713612 2664388 1006000 211260000 155711000 11456000 18726000 5710000 180183000 0.22000 0.55000 0.23000 false false false 14202663 31606199 45808862 391422892 111212573 280210319 125240111 43244159 81995952 408015133 Investments 105948987 105948987 LIABILITY UNDER SPLIT INTEREST AGRmt 1987745 INTEREST RATE SWAP AGREEMENTS 20768684 FEDERAL STUDENT LOANS REFUNDABLE 10205548 ASSET RETIREMENT OBLIGATIONS 1638764 34600741 390381181 353918657 36462524 -24211270 -24211270 12251254 366537000 -24211270 11 -24211259 390748259 -367078 -367078 390381181 354286000 265 265 354285735 -367078 -367078 353918657 Part X Part X : FIN48 Footnote The University does not maintain any uncertain tax positions; accordingly, the University's audited financial statements did not include a footnote for ASC 740 (formerly FIN 48). Part XIII, Line 2d Part XIII, Line 2d: Other expenses and losses per audited F/S Rounding $265 Part XII, Line 2d Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990 Rounding $11 Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. The endowment fund is used to provide a relatively predictable, stable and consistent investment return sufficient to fund a variety of operational needs, including scholarships and fellowships, faculty chairs, academic programs, libraries, other endowment programs, and general operations. Part III, Line 4 Part III, Line 4: Description of organization's collections and how it furthers its purpose. The University of San Francisco maintains and services a collection of rare books which are made available to the university community, its affiliates, academic scholars and the general public. The rare book collection is used to enhance teaching, support research, and provide public service. true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized THE UNIVERSITY OF SAN FRANCISCO PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH PRINT AND BROADCAST MEDIA TO THE GENERAL PUBLIC BOTH ON AND OFF CAMPUS THROUGHOUT THE YEAR. This policy is also made available on the University's website at www.usfca.edu and in the University's general catalog. East Asia & the Pacific 3 41 Program Services Instruction; Recruit 2499722 3 41 3 41 2499722 2499722 X true false false true true false Additional Supplemental Information The accounting method used is the Accrual method of accounting. false CA Prz Dinner 250200 222200 28000 10000 77873 47871 500 37847 Golf Contest 106319 42150 64169 12191 50553 2066 4 106160 58122 48038 10908 22205 38543 2124 26349 462679 322472 140207 10000 23099 150631 86414 2624 66262 339030 -198823 false false 72150 20582 6123 true 0.92000 72150 20582 6123 26705 45445 CA false The University has been advised by legal counsel it is exempt from registration with respect to its gaming activity under Cal. Pen. Code Sec. 320.5(h)(8). false false false 1.00000 false false true X 0 0 USF Financial Aid 4189 65460864 Smart Grant 1 2000 Pell Grants 1743 6832332 FSEOG Program 154 483218 Federal Work-Study Program 695 1166600 Grantmaker's Description of How Grants are Used THE UNIVERSITY OF SAN FRANCISCO OFFERS STUDENT FINANCIAL AID IN THE FORM OF SCHOLARSHIPS, GRANTS, LOANS, AND EMPLOYMENT OPPORTUNITIES. FINANCIAL AID IS PROVIDED BY:THE UNIVERSITY OF SAN FRANCISCO;FEDERAL AND STATE GOVERNMENTS;SOCIAL, FRATERNAL, PROFESSIONAL, AND COMMUNITY ORGANIZATIONS;EMPLOYERS, BOTH PRESENT AND PROSPECTIVE; andFRIENDS AND GRADUATES OF THE UNIVERSITY OF SAN FRANCISCO.GRANTS AND SCHOLARSHIPS CAN BE USED TO PAY FOR TUITION AND FEES, ROOM AND BOARD, TRANSPORTATION AND PERSONAL EXPENSES; Grants and Scholarships are AWARDED TO STUDENTS WHO DEMONSTRATE ELIGIBILITY BY SUBMITTING A Federal FINANCIAL AID APPLICATION, COMPETE IN INTERCOLLEGIATE ATHLETICS, ARE ACADEMICALLY Eligible, or ARE READY TO COMMIT THEIR TIME AND SKILLS AFTER GRADUATION TO THE U.S. ARMED FORCES. X X X true true X X X X X X false false false false false false false false false false Ms Davis 285003 6811 27264 34613 353691 Mr Walters 327948 15000 310 27264 35362 405884 Mr Micon 250862 7726 27264 10915 296767 Mr Macmillan 225524 8372 25506 25029 284431 Mr London 240952 5633 26157 25179 297921 Mr Lathrope 245011 1354 27264 6852 280481 Mr Gallagher 215131 10000 288 23885 13133 262437 Mr Duffy 266369 1727 27264 10807 306167 Mr Cross 301634 10000 4333 27264 26320 369551 Mr Costello 267554 436 17845 10174 296009 Mr Brand 287831 3612 27264 26638 345345 Mr Atterbury 197744 648 19659 35616 253667 Dr Wiser 208667 3514 20589 25363 258133 Dr Webber 171715 230 14664 15533 202142 Dr Turpin 264238 552 27264 24563 316617 Dr Nel 333595 77735 23149 35249 469728 Dr Johnson 184568 1077 20414 15261 221320 Dr Higgins 115912 2284 9126 5543 132865 Dr Camperi 183758 159 21359 38018 243294 Dr Aceves 128756 6151 9835 9299 154041 Sch J, Part III, Additional Information Part III, Additional Information Schedule J, First Class Travel:The University's written Travel and Entertainment Policy does not permit first class travel for business trips, absent prior approval by the University President. The Vice President for International Relations received approval from the University President to fly first class for business trips; no other trustee, officer, director, key employee, or highest compensated employee incurred first class travel expenses which were paid for by the University.Schedule J, Tax Gross-Up Payments:The VP for International Relations is on assignment in a foreign country on behalf of the University. Pursuant to a tax equalization agreement, this individual is responsible for his tax liability as if he had remained working in the U.S. Any additional taxes resulting from his foreign assignment are being paid by the University and grossed-up; this amount was reported as taxable income on the individual's Form W-2 and is included on Schedule J, Part II, Column B(iii).Schedule J, Housing Allowance:A housing allowance is being provided to the VP for International Relations in connection with his assignment in a foreign country on behalf of the University in order to account for a higher cost of living in the foreign country. This amount was reported as taxable income on the individual's Form W-2 and is included on Schedule J, Part II, Column B(iii). Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. CA Educ Fac Auth 521705592 130178YZ3 2011-02-16 80100322 Cur rfnd of bonds & cap exp false false false CA Educ Fac Auth 946001347 1301757W6 2005-08-18 27500000 Capital Expenditures false false false CA Educ Fac Auth 946001347 130175A85 2003-05-28 40000000 Capital expenditures false false false 80100322 820962 5000000 2011 true false false true 27500000 318770 111844 26904386 2008 false true true true 40000000 571075 76727 29838379 2006 true false true true false false false false true false false false false true false false false false false true false false false false false true false true true B of A 30.1000 false false true AIG 2.0000 true false false false true true B of A 29.4000 false false false false true X Rex Walters Secured Mortgage X 510000 510000 false true true James Wiser Secured Mortgage X 153000 153000 false true true 663000 Dennis Miller See Part V 86451 Employment false Robert Elias See Part V 159405 Employment false Anna Cross See Part V 46243 Employment false Alexandra Amati-Camperi See Part V 108850 Employment false SCHEDULE L, PART IV, Column (b) - DISCLOSURE:(1) Alexandra Amati-Camperi - Family member of key employee(2) Anna Cross - Family member of officer(3) Robert Elias - Family member of officer(4) Dennis Miller - Family member of officer X 24 266895 FMV X 2 122765 FMV false true false Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available While applicable federal tax laws do not mandate that the university's governing documents, conflict of interest policy and financial statements be made available for public inspection, the university voluntarily makes each of the foregoing available on its website www.usfca.edu and upon request. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The Compensation Committee of the Board of Trustees is responsible for all matters of executive compensation. The Compensation Committee is comprised solely of independent trustees, none of whom have a conflict of interest with respect to the compensation arrangement; the Compensation Committee is accountable for setting reasonable compensation packages for officers and key employees (including the University President). The Compensation Committee develops, consistent with the University's vision, mission, and values, the annual performance goals and criteria to be used in determining merit increases and variable compensation criteria for officers and key employees. The Compensation Committee (in coordination with the University's Human Resources Department) also reviews comparable compensation and benefits information to analyze and provide benchmarking data for the total compensation and benefits packages of officers and key employees. Appropriate comparability data is obtained from independent experts, including total economic benefits paid by similarly situated organizations (both taxable and tax-exempt) for similar job responsibilities. Key deliberations of the Compensation Committee are documented in minutes which are approved at the next Compensation Committee meeting. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Under the terms of its Charter The Audit Committee of the University's Board of Trustees is charged with monitoring proposed or ongoing transactions for conflicts of interest and addressing any potential or actual conflicts. Pursuant to the University's Conflict 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 necessary parties (i.e., board members, officers and executive leadership, and key employees). Covered persons are required to disclose actual 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 of Interest Policy; (2) has read the Policy and understands said Policy; and (3) agrees to comply with all requirements of the Policy, including completing the annual conflict of interest questionnaire. The completed questionnaires for members of the University's Board of Trustees are reviewed by the Secretary of the Board of Trustees. Thereafter, the University's General Counsel and Director of Internal Audit and Tax Compliance review the completed questionnaires for any persons with actual or potential conflicts, and these individuals are notified via written communication. Moreover, the Director of Internal Audit and Tax Compliance reports any actual or potential conflicts to the University President and the Audit Committee of the Board of Trustees. The completed questionnaires for officers and executive leadership or key employees are reviewed by the Director of Internal Audit and Tax Compliance. Thereafter, the University's General Counsel and Director of Internal Audit and Tax Compliance review the completed questionnaires for any persons with actual or potential conflicts, and these individuals are notified via written communication. Furthermore, the Director of Internal Audit and Tax Compliance reports any actual or potential conflicts to the University President and the Audit Committee of the Board of Trustees. The procedures for addressing any conflict of interest include, but are not limited to, the following: (1) the conflicting interest is fully disclosed to the Board of Trustees; (2) the interested person responds to factual questions related to the substance of the transaction or arrangement being considered, after which he/she shall leave the meeting; (3) the person with the conflict of interest is excluded from the discussion and approval of any proposed transaction; (4) alternatives to the proposed transaction are investigated, competitive bids or comparable valuations are obtained; (5) any conflicting issues arising during the course of a Board of Trustees' meeting which cannot be resolved are referred to the Executive Committee of the Board of Trustees; and (6) the transaction or action must be approved by a majority of disinterested persons. Form 990, Part VI, Line 11 Form 990, Part VI, Line 11: Form 990 Review Process The Director of Internal Audit and Tax Compliance (who reports to the University President and Audit Committee of the Board of Trustees) is responsible for overseeing all tax compliance matters for the University of San Francisco, including the preparation of the University's Form 990; accordingly, under his direction (and with the assistance of the University's external tax advisors at Deloitte and Touche) the University's Form 990 is prepared by the Tax Analyst in the University's Office of Internal Audit and Tax Compliance. Thereafter, the University's Form 990 is reviewed by the Tax Analyst's supervisor, the Tax Manager. Next, the University's Vice President for Business and Finance and Director of Internal Audit and Tax Compliance concurrently review the University's Form 990 with the University's external tax advisors (Deloitte and Touche) who review it one final time before the return is provided to the University's Audit Committee of its Board of Trustees, which has been delegated appropriate authority to review the return on behalf of the University's Board of Trustees. Subsequent to its review, the Audit Committee reports back to the full Board of Trustees regarding its oversight of Form 990, and the final draft of the University's Form 990 (including all required schedules thereto) is provided to the entire Board of Trustees so it is able to make any appropriate inquiries regarding the data contained in the University's Form 990 before the return is filed. Form 990, Part III, Line 4d Form 990, Part III, Line 4d : Other Program Services Description OTHER PROGRAM SERVICES 4: SPONSORED RESEARCH INCLUDES EXPENDITURES FOR RESEARCH AND TRAINING. Client Note 2 - Form 8858, Schedule HUSF Educational Consulting (China) Co., Ltd. and USF Manila, Inc. are wholly owned disregarded entities of the University of San Francisco, a nonprofit educational corporation defined under Section 501(c)(3) of the Internal Revenue Code. All income from such entities is related to the exempt purpose of the University of San Francisco and is exempt from taxation under Section 501(a) of the Internal Revenue Code. Client Note 1 - SCHEDULE J-2, PAGE 2, PART VIIDISCLOSURE ON FORMER OFFICERS AND KEY EMPLOYEESDr. Aceves is the former Vice Provost. Dr. Aceves left his position with the University of San Francisco and is now employed at another institution of higher education.Dr. Higgins is the former Vice President of University Life. Dr. Higgins left her position with the University of San Francisco and is now employed at another institution of higher education.Dr. Wiser is the former Provost and Academic Vice President. After retiring from his former position, Dr. Wiser returned to faculty status where he serves as a Professor in the Department of Politics in the College of Arts and Science. USF Manila Inc c/o USF 2130 Fulton Street San Francisco CA 941171080 981046690 Instruction 19272 University of San Francisco USF Educational Consulting China Co c/o USF 2130 Fulton Street San Francisco CA 941171080 981046669 Recruiting; Fundraising 1412 161026 University of San Francisco false false false false false false false false false false false false false false false false false false