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      <OtherRevenuesNotIncluded>-4125667</OtherRevenuesNotIncluded>
      <RevenueNotRptdOnFinStmt>-4125667</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>63493395</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>54680323</TotExpensesEtcAuditedFinclStmt>
      <OtherExpensesIncluded>3770993</OtherExpensesIncluded>
      <ExpensesNotRptdF990>3770993</ExpensesNotRptdF990>
      <ExpensesSubtotal>50909330</ExpensesSubtotal>
      <OtherExpensesNotIncluded>10681301</OtherExpensesNotIncluded>
      <ExpensesNotRptdOnFinStmt>10681301</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>61590631</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>Part III, Line 4:</Identifier>
        <Explanation>BOOK COLLECTIONS ARE USED BY STUDENTS FOR ACADEMIC RESEARCH. WORKS OF ART ARE USED IN ACADEMIC INSTRUCTION AND DISPLAYED TO FURTHER THE EDUCATION OF STUDENTS AND THE COMMUNITY.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>Part V, Line 4:</Identifier>
        <ReturnReference>Description of Intended Use of Endowment Funds:</ReturnReference>
        <Explanation>THE UNIVERSITY'S ENDOWMENT CONSISTS OF APPROXIMATELY 135 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES IN FURTHERANCE OF THE ORGANIZATION'S MISSION INCLUDING BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>Part X:</Identifier>
        <ReturnReference>Description of Uncertain Tax Positions Under FIN 48:</ReturnReference>
        <Explanation>THE UNIVERSITY IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS, THEREFORE, EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE IRC. THE UNIVERSITY IS ALSO EXEMPT FROM STATE INCOME TAX UNDER APPLICABLE STATE STATUTES.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>Part XII, Line 2d - Other Adjustments:</Identifier>
        <Explanation>STUDENT FINANCIAL AID: ($9,350,039) TUITION EMPLOYEE DISCOUNTS: ($1,685,936)</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>Part XII, Line 4b - Other Adjustments:</Identifier>
        <Explanation>DIRECT FUNDRAISING EXPENSES: ($97,254) COST OF GOODS SOLD: ($3,673,739) LOSS ON DISPOSAL OF ASSETS: ($354,674)</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>Part XIII, Line 2d - Other Adjustments:</Identifier>
        <Explanation>DIRECT FUNDRAISING EXPENSES: $97,254 COST OF GOODS SOLD: $3,673,739</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>Part XIII, Line 4b - Other Adjustments:</Identifier>
        <Explanation>TUITION ASSISTANCE: $9,350,039 TUITION REMISSIONS AND EMPLOYEE DISCOUNTS: $1,685,936 LOSS ON DISPOSAL OF ASSETS: ($354,674)</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc1040400001">
      <NondiscriminatoryPolicyStmt>1</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>1</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>1</PolicyPublViaBroadcastMedia>
      <PubViaBroadcastMediaExpln>ALL UNDERGRADUATE &amp; GRADUATE APPLICATIONS REFLECT NON-DISCRIMINATORY POLICIES. THE POLICY STATEMENT IS CONTAINED IN NEWSPAPER AND RADIO ADVERTISING AND PUBLISHED IN UNIVERSITY CATALOGS AND DOCUMENTS DISTRIBUTED TO HIGH SCHOOLS AND AT COLLEGE INFORMATION FAIRS. THE POLICY IS ALSO STATED ON THE UNIVERSITY'S WEBSITE.</PubViaBroadcastMediaExpln>
      <MaintRacialCompositionRecords>1</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>1</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>1</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>1</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>0</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>0</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>0</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>0</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>0</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>0</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>0</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>0</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>1</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>0</GovernmentFinancialAidRevoked>
      <GovtFinancialAidExplanation>EDUCATIONAL ASSISTANCE IS RECEIVED IN THE FORM OF FEDERAL AND STATE GRANTS AWARDED TO INDIVIDUAL STUDENTS.</GovtFinancialAidExplanation>
      <ComplianceWithRevProc7550>1</ComplianceWithRevProc7550>
    </IRS990ScheduleE>
    <IRS990ScheduleF documentId="RetDoc1040500001">
      <GrantRecordsMaintained>1</GrantRecordsMaintained>
      <AcctsActvsOutUSTable>
        <Region>EUROPE</Region>
        <NumberOfOffices>2</NumberOfOffices>
        <NumberOfEmployees>23</NumberOfEmployees>
        <TypeOfActivitiesConducted>EDUCATIONAL</TypeOfActivitiesConducted>
        <SpecificServicesProvided>INSTRUCTION, STUDENT HOUSING, ADMINISTRATION.</SpecificServicesProvided>
        <TotalExpenditures>4635572</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <AcctsActvsOutUSTable>
        <Region>CENTRAL AMERICA AND CARIBBEAN</Region>
        <NumberOfOffices>0</NumberOfOffices>
        <NumberOfEmployees>5</NumberOfEmployees>
        <TypeOfActivitiesConducted>CHRISTIAN OUTREACH</TypeOfActivitiesConducted>
        <SpecificServicesProvided>ACADEMIC, INSTRUCTION, AND SUPPORT SERVICES.</SpecificServicesProvided>
        <TotalExpenditures>80062</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <AcctsActvsOutUSTable>
        <Region>SOUTH AMERICA</Region>
        <NumberOfOffices>0</NumberOfOffices>
        <NumberOfEmployees>2</NumberOfEmployees>
        <TypeOfActivitiesConducted>CHRISTIAN OUTREACH</TypeOfActivitiesConducted>
        <SpecificServicesProvided>ACADEMIC, INSTRUCTION, AND SUPPORT SERVICES.</SpecificServicesProvided>
        <TotalExpenditures>58519</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <AcctsActvsOutUSTable>
        <Region>NORTH AMERICA</Region>
        <NumberOfOffices>0</NumberOfOffices>
        <NumberOfEmployees>2</NumberOfEmployees>
        <TypeOfActivitiesConducted>CHRISTIAN OUTREACH</TypeOfActivitiesConducted>
        <SpecificServicesProvided>ACADEMIC, INSTRUCTION, AND SUPPORT SERVICES.</SpecificServicesProvided>
        <TotalExpenditures>31868</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <AcctsActvsOutUSTable>
        <Region>EUROPE</Region>
        <NumberOfOffices>2</NumberOfOffices>
        <NumberOfEmployees>23</NumberOfEmployees>
        <TypeOfActivitiesConducted>GRANTS TO RECIPIENTS LOCATED IN REGION</TypeOfActivitiesConducted>
        <SpecificServicesProvided>STUDENT AID FOR STUDY ABROAD PROGRAM</SpecificServicesProvided>
        <TotalExpenditures>830084</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <AcctsActvsOutUSTable>
        <Region>CENTRAL AMERICA AND CARIBBEAN</Region>
        <NumberOfOffices>0</NumberOfOffices>
        <NumberOfEmployees>0</NumberOfEmployees>
        <TypeOfActivitiesConducted>INVESTMENTS</TypeOfActivitiesConducted>
        <SpecificServicesProvided>N/A</SpecificServicesProvided>
      </AcctsActvsOutUSTable>
      <TotalNumberOfOffices>4</TotalNumberOfOffices>
      <TotalNumberOfEmployees>55</TotalNumberOfEmployees>
      <TotalAmountSpent>5636105</TotalAmountSpent>
      <GrantsToIndOutsideUS>
        <TypeOfAssistance>STUDENT AID FOR STUDY ABROAD PROGRAM</TypeOfAssistance>
        <Region>EUROPE</Region>
        <NumberOfRecipients>273</NumberOfRecipients>
        <AmountOfCashGrant>830084</AmountOfCashGrant>
        <MannerOfCashDisbursement>CREDIT TO STUDENTS' ACCOUNTS FOR FINANCIAL AID</MannerOfCashDisbursement>
        <DescriptionOfNonCashAssistance>N/A</DescriptionOfNonCashAssistance>
        <MethodOfValuation>N/A</MethodOfValuation>
      </GrantsToIndOutsideUS>
      <Form990ScheduleFPartIV>
        <Identifier>Procedure for Monitoring Grants Outside the U.S.:</Identifier>
        <Explanation>Schedule F, Part I, Line 2: SCHOLARSHIPS, FEDERAL, STATE AND INSTITUTIONAL AID IS AWARDED TO STUDENTS BASED UPON THEIR FINANCIAL NEED AND ACADEMIC ACHIEVEMENT. THE SELECTION COMMITTEE FOR SCHOLARSHIPS IS COMPRISED OF REPRESENTATIVES FROM ADMISSIONS, ENROLLMENT SERVICES, STUDENT LIFE, FRANCISCAN FRIARS AND VARIOUS FACULTY MEMBERS. ALL AID IS PROCESSED THROUGH THE OFFICE AND IS POSTED TO THE STUDENTS' RECEIVABLE ACCOUNTS.</Explanation>
      </Form990ScheduleFPartIV>
    </IRS990ScheduleF>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <EventsInformation>
        <NameOfEvent1>SCANLAN'S 50TH ANNIV</NameOfEvent1>
        <GrossReceiptsEvent1>220540</GrossReceiptsEvent1>
        <CharitableContributionsEvent1>199285</CharitableContributionsEvent1>
        <GrossRevenueEvent1>21255</GrossRevenueEvent1>
        <RentFacilityCostsEvent1>2097</RentFacilityCostsEvent1>
        <FoodAndBeverageEvent1>20313</FoodAndBeverageEvent1>
        <OtherDirectExpensesEvent1>23132</OtherDirectExpensesEvent1>
        <NameOfEvent2>CENTURY CLUB</NameOfEvent2>
        <GrossReceiptsEvent2>43285</GrossReceiptsEvent2>
        <CharitableContributionsEvent2>36125</CharitableContributionsEvent2>
        <GrossRevenueEvent2>7160</GrossRevenueEvent2>
        <FoodAndBeverageEvent2>20292</FoodAndBeverageEvent2>
        <EntertainmentEvent2>20000</EntertainmentEvent2>
        <OtherDirectExpensesEvent2>7448</OtherDirectExpensesEvent2>
        <TotalNumberOfOtherEvents>1</TotalNumberOfOtherEvents>
        <GrossReceiptsOtherEvents>9318</GrossReceiptsOtherEvents>
        <CharitableContribOtherEvents>5350</CharitableContribOtherEvents>
        <GrossRevenueOtherEvents>3968</GrossRevenueOtherEvents>
        <FoodAndBeverageOtherEvents>701</FoodAndBeverageOtherEvents>
        <EntertainmentOtherEvents>300</EntertainmentOtherEvents>
        <GrossReceiptsTotal>273143</GrossReceiptsTotal>
        <CharitableContributionsTotal>240760</CharitableContributionsTotal>
        <GrossRevenueTotalEvents>32383</GrossRevenueTotalEvents>
        <RentFacilityCostsTotalEvents>2097</RentFacilityCostsTotalEvents>
        <FoodAndBeverageTotalEvents>41306</FoodAndBeverageTotalEvents>
        <EntertainmentTotalEvents>20300</EntertainmentTotalEvents>
        <OtherDirectExpensesTotalEvents>30580</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>94283</DirectExpenseSummaryEvents>
        <NetIncomeSummary>-61900</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <RecordsMaintained>1</RecordsMaintained>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>FEDERAL AID</TypeOfGrant>
        <NumberOfRecipients>252</NumberOfRecipients>
        <AmountOfCashGrant>415600</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>STATE AID</TypeOfGrant>
        <NumberOfRecipients>187</NumberOfRecipients>
        <AmountOfCashGrant>226293</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>INSTITUTIONAL AID</TypeOfGrant>
        <NumberOfRecipients>2316</NumberOfRecipients>
        <AmountOfCashGrant>6965473</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>RESTRICTED SCHOLARSHIPS</TypeOfGrant>
        <NumberOfRecipients>514</NumberOfRecipients>
        <AmountOfCashGrant>912589</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIV>
        <Identifier>Procedure for Monitoring Grants in the U.S.:</Identifier>
        <ReturnReference>Part I, Line 2:</ReturnReference>
        <Explanation>Schedule I, Part I, Line 2: THESE FUNDS REPRESENT FINANCIAL AID ISSUED TO STUDENTS IN THE FORM OF FEDERAL AND STATE GRANTS, SCHOLARSHIPS, TUITION DISCOUNTS, AND INSTITUTIONAL FINANCIAL AID. STUDENTS RECEIVING SCHOLARSHIPS AND GRANTS FROM FRANCISCAN UNIVERSITY ARE MONITORED TO ENSURE THEY MEET THE ACADEMIC REQUIREMENTS OR OTHER CRITERIA ASSOCIATED WITH THE RESPECTIVE AWARD. ALL AID IS PROCESSED THROUGH THE OFFICE AND IS POSTED TO THE STUDENTS' RECEIVABLE ACCOUNTS.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <HousingAllowanceOrResidence>X</HousingAllowanceOrResidence>
      <WrittenPolicyReTAndEExpenses>0</WrittenPolicyReTAndEExpenses>
      <SubstantiationRequired>0</SubstantiationRequired>
      <SeverancePayment>0</SeverancePayment>
      <SupplementalNonqualRetirePlan>0</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>0</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>0</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>0</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>0</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>0</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>0</AnyNonFixedPayments>
      <InitialContractException>0</InitialContractException>
      <Form990ScheduleJPartII>
        <NameBusiness>
          <BusinessNameLine1>DR ROBERT G FILBY</BusinessNameLine1>
        </NameBusiness>
        <BaseCompensationFilingOrg>145950</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>14276</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>13493</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>173719</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NameBusiness>
          <BusinessNameLine1>DR MAXWELL BONILLA</BusinessNameLine1>
        </NameBusiness>
        <BaseCompensationFilingOrg>130626</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>12980</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>13470</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>157076</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NameBusiness>
          <BusinessNameLine1>JOEL S RECZNIK</BusinessNameLine1>
        </NameBusiness>
        <BaseCompensationFilingOrg>103621</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>10089</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>71364</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>185074</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NameBusiness>
          <BusinessNameLine1>DR MICHAEL HEALY</BusinessNameLine1>
        </NameBusiness>
        <BaseCompensationFilingOrg>116501</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>8479</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>38157</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>163137</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NameBusiness>
          <BusinessNameLine1>DR REGIS MARTIN</BusinessNameLine1>
        </NameBusiness>
        <BaseCompensationFilingOrg>102374</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>6758</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>64944</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>174076</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <ReturnReference>Part I, Line 1b</ReturnReference>
        <Explanation>THE UNIVERSITY OWNS THE FRIARY BUILDING ON ITS CAMPUS. FATHER HENRY RESIDES IN THE FRIARY WITH THE OTHER FRIARS. ALL OPERATING EXPENSES ARE THE FINANCIAL RESPONSIBILITY OF THE THIRD ORDER REGULAR OF ST. FRANCIS OF PENANCE (TOR) OF THE PROVINCE OF THE MOST SACRED HEART OF JESUS.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="RetDoc1053100001">
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>OHIO HIGHER EDUCATIONAL FACILITY COMMISSION</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>346849674</IssuerEIN>
        <CUSIPNumber>67756AWD0</CUSIPNumber>
        <DateIssued>2006-07-06</DateIssued>
        <IssuePrice>20694366</IssuePrice>
        <DescriptionOfPurpose>REFUNDING,DORMITORY AND OTHER CAPITAL PROJECTS</DescriptionOfPurpose>
        <Defeased>0</Defeased>
        <OnBehalfOfIssuer>0</OnBehalfOfIssuer>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <TotalProceeds>20694366</TotalProceeds>
        <AmountInReserveFund>1535358</AmountInReserveFund>
        <AmountDefeased>3085500</AmountDefeased>
        <IssuanceCostsFromProceeds>537971</IssuanceCostsFromProceeds>
        <WorkingCapitalExpenditures>14063010</WorkingCapitalExpenditures>
        <CapitalExpenditures>1472525</CapitalExpenditures>
        <YearOfSubstCompletion>2008</YearOfSubstCompletion>
        <CurrentRefunding>1</CurrentRefunding>
        <AdvanceRefunding>0</AdvanceRefunding>
        <FinalAllocationMade>1</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>1</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>0</OwningBondFinancedProperty>
        <AnyLeaseArrangements>0</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>0</MngmentCntrctBondFinancdPrprty>
        <AnyResearchAgreements>0</AnyResearchAgreements>
        <BondCounselRoutinelyEngaged>0</BondCounselRoutinelyEngaged>
        <PrcntgePrvtBusinessUseByOthers>0.00000</PrcntgePrvtBusinessUseByOthers>
        <PercentageOfPrvtBusinessReUBI>0.00000</PercentageOfPrvtBusinessReUBI>
        <TotalPrivateBusinessUse>0.00000</TotalPrivateBusinessUse>
        <PostIssuanceComplianceProcdrs>0</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>0</Form8038TFiled>
        <VariableRateIssue>0</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>0</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>0</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>0</GrossProceedsInvested>
        <ExceptionToRebate>0</ExceptionToRebate>
      </Form990ScheduleKPartIV>
    </IRS990ScheduleK>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>P SKIVIAT</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>OFFICER'S FAMILY MEMBER</Relationship>
        <AmountOfTransaction>29190</AmountOfTransaction>
        <DescriptionOfTransaction>SALARY - LONG STANDING EMPLOYMENT RELATIONSHIP</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <SecuritiesPubliclyTraded>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>15</NumberOfContributions>
        <NoncashContribsRptdF990>842702</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>FMV</MethodOfDeterminingRevenues>
      </SecuritiesPubliclyTraded>
      <NumberOf8283Received>0</NumberOf8283Received>
      <AnyPropertyThatMustBeHeld>0</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>1</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>1</ThirdPartiesUsed>
      <Form990ScheduleMPartII>
        <Identifier>Third Party Use:</Identifier>
        <ReturnReference>Part I, Line 32b:</ReturnReference>
        <Explanation>THE COLLEGE USES AN OUTSIDE BROKER TO SELL SECURITIES RECEIVED AS CONTRIBUTIONS.</Explanation>
      </Form990ScheduleMPartII>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 2</Identifier>
        <Explanation>FR. TERENCE HENRY,T.O.R, RICHARD RIEDERER, PAULETTE KARDOS AND FR. MALACHI VAN TASSELL, T.O.R ARE MEMBERS OF THE MARIA THRON FOUNDATION SUPERVISORY BOARD.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 6</Identifier>
        <Explanation>FRANCISCAN UNIVERSITY OF STEUBENVILLE IS A 501(3)(C) NONPROFIT CORPORATION WITH MEMBERS. THE MEMBERS OF THE CORPORATION ARE THE MINISTER PROVINCIAL AND THE PROVINCIAL CURIA OF THE MOST SACRED HEART OF JESUS, THIRD ORDER REGULAR (T.O.R.)AND THE PRESIDENT OF THE FRANCISCAN UNIVERSITY OF STEUBENVILLE WHO SERVES AS MEMBER EX OFFICIO. THESE INDIVIDUALS SERVE AS MEMBERS OF THE CORPORATION DURING THEIR RESPECTIVE TERMS AS MINISTER PROVINCIAL, MEMBERS OF THE PROVINCIAL CURIA, AND PRESIDENT OF THE UNIVERSITY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 7a</Identifier>
        <Explanation>THE MINISTER PROVINCIAL OF THE PROVINCE OF THE MOST SACRED HEART OF JESUS IS AN EX OFFICIO MEMBER OF BOARD. THIS INDIVIDUAL IS ELECTED BY THE PROVINCE OF THE MOST SACRED HEART OF JESUS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 7b</Identifier>
        <Explanation>THE FOLLOWING POWERS ARE RESERVED EXCLUSIVELY TO THE MEMBERS OF THE CORPORATION: A. TO DETERMINE THE PHILOSOPHY AND OBJECTIVES OF THE CORPORATION. B. TO ADOPT AMENDMENTS TO THE ARTICLES OF INCORPORATION, AND TO ALTER, AMEND, OR REPEAL BYLAWS. C. TO PURCHASE, SELL, LEASE, TRANSFER OR ENCUMBER, CONSTRUCT, OR UNDERTAKE THE DESTRUCTION OF LAND AND/OR BUILDINGS OWNED BY THE UNIVERSITY, OR IN WHICH THE UNIVERSITY HAS OR WILL HAVE LEGAL OR EQUITABLE TITLE. D. TO MERGE, CONSOLIDATE, OR AFFILIATE THE UNIVERSITY WITH ANY OTHER CORPORATION. E. TO DISSOLVE OR TERMINATE THE EXISTENCE OF THE UNIVERSITY AND TO DETERMINE THE DISTRIBUTION OF CORPORATE ASSETS UPON SUCH DISSOLUTION OR TERMINATION, PROVIDED THAT SUCH DISTRIBUTION BE EXCLUSIVELY MADE FOR SUCH PURPOSES AS ARE EXEMPT FROM TAXATION UNDER FEDERAL LAW.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 11</Identifier>
        <Explanation>THE DRAFT FORM 990, 990-T AND REQUIRED SCHEDULES ARE REVIEWED BY THE UNIVERSITY'S FINANCE MANAGEMENT TEAM. UPON COMPLETION OF THIS REVIEW, THE FORMS ARE FINALIZED AND A COMPLETE COPY OF THE RETURN IS PROVIDED TO THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES VIA THE UNIVERSITY'S INTRANET SITE IN ADVANCE OF FILING WITH THE INTERNAL REVENUE SERVICE. AFTER THE AUDIT COMMITTEE REVIEWS THE FORM 990 THEY COMMUNICATE WITH THE FULL BOARD. THE FORM 990 IS AVAILABLE ON THE INTRANET SITE FOR ANY BOARD MEMBER TO VIEW.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 12c</Identifier>
        <Explanation>BOARD MEMBERS COMPLETE A CONFLICT OF INTEREST FORM ON AN ANNUAL BASIS TO IDENTIFY POTENTIAL OR ACTUAL CONFLICTS. MEMBERS OF THE UNIVERSITY'S FINANCE MANAGEMENT TEAM REVIEW ALL COMPLETED ANNUAL DISCLOSURES. PERCEIVED OR ACTUAL CONFLICTS ARE ADVANCED TO THE BOARD FOR RESOLUTION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>FORM 990, PART VI, SECTION B, LINE 15: A. THE PRESIDENT OF THE UNIVERSITY, A FRIAR WITH THE FRANCISCAN FRIARS TOR, HAS TAKEN A VOW OF POVERTY AND IS NOT COMPENSATED FOR HIS SERVICE TO THE UNIVERSITY. DUE TO THE FACT THAT NO COMPENSATION IS PAID TO THE PRESIDENT, POLICIES AND PROCESSES REGARDING AWARDING PRESIDENTIAL COMPENSATION ARE NOT RELEVANT. DISCLOSURES IN PART VII AND SCHEDULE J REFLECT THIS FACT. THE UNIVERSITY DOES MAKE A PAYMENT TO THE FRANCISCAN FRIARS TOR FOR THE SERVICES PERFORMED BY ALL FRIARS. B. THE OFFICERS' COMPENSATION IS DETERMINED WITHIN THE BUDGETING PROCESS AND SALARY INCREASES ARE APPROVED BY THE EXECUTIVE VICE PRESIDENT, THE PRESIDENT AND AN INDEPENDENT BOARD OF TRUSTEES. FRANCISCAN UNIVERSITY ENGAGED AN INDEPENDENT CONSULTANT TO ASSIST WITH THE DESIGN OF A COMPENSATION PROGRAM THAT INCORPORATES COMPENSATION COMPARABLES AND ESTABLISHED SALARY RANGES THAT TAKE INTO CONSIDERATION, AMONG OTHER ITEMS, JOB REQUIREMENTS, SKILL SET AND PERFORMANCE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section C, line 19</Identifier>
        <Explanation>FRANCISCAN UNIVERSITY OF STEUBENVILLE MAKES ITS GOVERNANCE DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC UPON FORMAL REQUEST SUBMITTED TO VP OF FINANCE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART XI, QUESTION 2C: OVERSIGHT OF FINANCIAL STATEMENT AUDIT:</Identifier>
        <Explanation>AUDIT COMMITTEE DUTIES INCLUDE RECOMMENDING ENGAGEMENT OF INDEPENDENT AUDIT FIRM FOR BOARD APPROVAL, REVIEWING OF FINANCIAL STATEMENTS AND AUDIT RESULTS, FOLLOWING UP ON AUDIT RECOMMENDATIONS, AND REVIEWING FINANCIAL REPORTING COMPLIANCE. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>FORM 990, PART VII: EMERITUS TRUSTEES: THE FOLLOWING INDIVIDUALS SERVE AS EMERITUS TRUSTEES OF THE FRANCISCAN UNIVERSITY OF STEUBENVILLE WITH NO VOTING RIGHTS: DR. JOHN H. IRVIN AND REV. BRIAN MILLER, TOR.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartI>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>GOOD VENTURE ENTERPRISES LLC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1235 UNIVERSITY BOULEVARD</AddressLine1>
          <City>STEUBENVILLE</City>
          <State>OH</State>
          <ZIPCode>43952</ZIPCode>
        </AddressUS>
        <EIN>340714818</EIN>
        <PrimaryActivities>PROVIDE DORMITORY &amp; SOCIAL SPACE FOR STUDENTS &amp; GUESTS</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <TotalIncome>934290</TotalIncome>
        <EOYAssets>4645065</EOYAssets>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartI>
      <Form990ScheduleRPartI>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>GOOD VENTURE HIH LLC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1235 UNIVERSITY BOULEVARD</AddressLine1>
          <City>STEUBENVILLE</City>
          <State>OH</State>
          <ZIPCode>43952</ZIPCode>
        </AddressUS>
        <EIN>261329844</EIN>
        <PrimaryActivities>PROVIDE HOTEL/REST SVC &amp; LIMITED DORM SPACE FOR STUDENTS/GUESTS</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <TotalIncome>412690</TotalIncome>
        <EOYAssets>1386431</EOYAssets>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartI>
      <Form990ScheduleRPartI>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>GOOD VENTURE BELLEVIEW</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1235 UNIVERSITY BOULEVARD</AddressLine1>
          <City>STEUBENVILLE</City>
          <State>OH</State>
          <ZIPCode>43952</ZIPCode>
        </AddressUS>
        <EIN>340714818</EIN>
        <PrimaryActivities>FUTURE DEVELOPMENT FOR CAMPUS EXPANSION</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <TotalIncome>0</TotalIncome>
        <EOYAssets>2009000</EOYAssets>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartI>
      <Form990ScheduleRPartI>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>GOOD VENTURE PROPERTIES</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1235 UNIVERSITY BOULEVARD</AddressLine1>
          <City>STEUBENVILLE</City>
          <State>OH</State>
          <ZIPCode>43952</ZIPCode>
        </AddressUS>
        <EIN>340714818</EIN>
        <PrimaryActivities>FUTURE DEVELOPMENT FOR CAMPUS AND EXPANSION</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <TotalIncome>-222</TotalIncome>
        <EOYAssets>1914780</EOYAssets>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartI>
      <Form990ScheduleRPartI>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>GOOD VENTURE PVC LLC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1235 UNIVERSITY BOULEVARD</AddressLine1>
          <City>STEUBENVILLE</City>
          <State>OH</State>
          <ZIPCode>43952</ZIPCode>
        </AddressUS>
        <EIN>340714818</EIN>
        <PrimaryActivities>PROVIDE RESIDENTIAL AND ACADEMIC SPACE FOR STUDENTS</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <TotalIncome>174701</TotalIncome>
        <EOYAssets>1014840</EOYAssets>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartI>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>FOUNDATION MARIA THRON</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressForeign>
          <AddressLine1>3292 GAMING KARTAUSE 1</AddressLine1>
          <City>GAMING</City>
          <ProvinceOrState>EUROPE</ProvinceOrState>
          <Country>AU</Country>
        </AddressForeign>
        <PrimaryActivities>HISTORIC MONASTERY SITE OF THE UNIVERSITY'S STUDY ABROAD PROGRAM</PrimaryActivities>
        <LegalDomicileForeignCountry>AU</LegalDomicileForeignCountry>
        <ExemptCodeSection>N/A</ExemptCodeSection>
        <PublicCharityStatus>N/A</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>1</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>1</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>0</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>1</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>FOUNDATION MARIA THRON-LEASE PAYMENTS</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>J</TransactionType>
        <AmountInvolved>922180</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>FOUNDATION MARIA THRON-PAYMENT FOR FOOD SERVICES</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>L</TransactionType>
        <AmountInvolved>566036</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>FOUNDATION MARIA THRON-REPAYMENT OF LOAN PROCEEDS WITH INTEREST</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>R</TransactionType>
        <AmountInvolved>231920</AmountInvolved>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>