2024-05-15T19:50:05-05:00 2023-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2022-07-01 952544535 UNIVERSITY OF SAN DIEGO UNIV 6192604600 5998 ALCALA PARK SAN DIEGO CA 921102492 KATHRYN ROIG VICE PRESIDENT FOR FINANCE & CFO 6192605998 2024-05-15 1 KATHRYN ROIG 999009999 0 PATRICIA J MAYER P00188643 8586271400 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KATHRYN ROIG 5998 ALCALA PARK SAN DIEGO CA 921102492 996648635 0 X WWW.SANDIEGO.EDU X 1949 CA POST SECONDARY EDUCATION 34 32 5640 1418 0 0 63764458 66700051 451185779 470950038 59708631 5134266 11391177 11764616 586050045 554548971 165923775 168938229 0 0 234895636 251410199 0 0 9645006 119261775 143417024 520081186 563765452 65968859 -9216481 1759669989 1767903401 373758845 353081627 1385911144 1414821774 THE UNIVERSITY OF SAN DIEGO IS A CONTEMPORARY CATHOLIC UNIVERSITY, GROUNDED IN THE LIBERAL ARTS AND ANCHORED ALONG AN INTERNATIONAL BORDER, ADVANCING ACADEMIC EXCELLENCE TO CREATE A MORE INCLUSIVE, SUSTAINABLE AND HOPEFUL WORLD. 0 0 448601002 168938229 47945229 THE UNIVERSITY OF SAN DIEGO IS ENGAGED IN POST-SECONDARY EDUCATION OF APPROXIMATELY 5,669 UNDERGRADUATE STUDENTS AND 3,146 GRADUATE AND PROFESSIONAL STUDENTS, AND 810 LAW STUDENTS; THIS PROGRAM INCLUDES ROOM & BOARD FOR THE STUDENT POPULATION. 448601002 1 1 0 1 0 0 0 1 0 1 1 1 0 0 1 1 1 0 1 1 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 1 869 0 1 5640 1 1 1 1 CJ SP 0 0 0 1 1 0 0 0 0 0 0 X 34 32 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X OFFICE OF THE CONTROLLER 6192605998 5998 ALCALA PARK HUGHES ADMINISTRAT SAN DIEGO CA 92110 JAMES HARRIS III PRESIDENT & TRUSTEE 40.00 X X 888609 0 233346 STEVEN LAVIN HEAD COACH, MEN'S BASKETBALL 40.00 X 849124 0 40952 SAM SCHOLL THRU 0322 HEAD COACH, MEN'S BASKETBALL 40.00 X 510390 0 31339 WILLIAM MCGILLIS ASSOCIATE VP EXECUTIVE DIRECTOR OF ATHLETICS 40.00 X 484741 0 95245 ROBERT SHAPIRO DEAN, SCHOOL OF LAW 40.00 X 491348 0 32747 GAIL BAKER MCCARTY SENIOR VICE PRESIDENT AND PROVOST 40.00 X 464543 0 75370 RICHARD VIRGIN VP, UNIVERSITY ADVANCEMENT 40.00 X 447525 0 82604 THOMAS SKINNER GENERAL COUNSEL 40.00 X 417516 0 55358 KY SNYDER VP, UNIVERSITY OPERATIONS & COO 40.00 X 393744 0 85454 CHELL A ROBERTS DEAN SHILEY MARCOS SCHOOL OF ENGINEERING 40.00 X 403052 0 39059 KATHRYN ROIG VICE PRESIDENT. FINANCE & CFO 40.00 X 365355 0 82489 TIMOTHY KEANE DEAN, KNAUSS SCHOOL OF BUSINESS 40.00 X 361579 0 45385 ANDREW T ALLEN VP, INSTITUTIONAL EFFECTIVENESS 40.00 X 351660 0 39452 CHARLOTTE JOHNSON VICE PRESIDENT, STUDENT AFFAIRS 40.00 X 353988 0 52493 STEVEN SMITH FACULTY, SCHOOL OF LAW 40.00 X 345469 0 39415 PATRICIA MARQUEZ DEAN, KROC SCHOOL OF PEACE STUDIES 40.00 X 341798 0 43051 NOELLE NORTON DEAN, COLLEGE OF ARTS AND SCIENCES 40.00 X 317153 0 43413 STEPHEN FERRUOLO FORMER DEAN, SCHOOL OF LAW 40.00 X 318363 0 39402 JAIME ALONSO GOMEZ FORMER DEAN, SCHOOL OF BUSINESS 40.00 X 259943 0 24160 JANE GEORGES DEAN, SCHOOL OF NURSING 40.00 X 240443 0 29341 MICHAEL LOVETTE COYLER VICE PRESIDENT, MISSION INTEGRATION 40.00 X 221676 0 29969 THERESA BYRD DEAN, COPLEY LIBRARY 40.00 X 203419 0 26690 REV MSGR DANIEL J DILLABOUGH FORMER VP, MISSION AND MINISTRY 40.00 X 188694 0 30257 CARMEN M VAZQUEZ FORMER VP, STUDENT AFFAIRS 40.00 X 185879 0 28208 KIMBERLY WHITE SMITH DEAN, SCHOOL OF LEADERSHIP 40.00 X 158132 0 24213 JOI SPENCER INTERIM DEAN PROFESSOR, SCHOOL OF LEADERSHIP 40.00 X 163691 0 17216 TOM LUPFER TRUSTEE 1.00 X 12150 0 0 VIRGINIA C NELSON TRUSTEE 1.00 X 4370 0 0 DONALD R KNAUSS CHAIR 1.00 X X 0 0 0 SANDRA N STANGL SECRETARY 1.00 X X 0 0 0 THOMAS F MULVANEY VICE CHAIR 1.00 X X 0 0 0 ROBERT R DEAN TREASURER 1.00 X X 0 0 0 ALAN SCHULMAN TRUSTEE 1.00 X 0 0 0 BERNARD BICKERSTAFF SR TRUSTEE 1.00 X 0 0 0 CHRIS CARR TRUSTEE 1.00 X 0 0 0 CURTIS CHAMBERS TRUSTEE 1.00 X 0 0 0 DARLENE MARCOS SHILEY TRUSTEE 1.00 X 0 0 0 DARRIN MONTALVO TRUSTEE 1.00 X 0 0 0 DAVID F HALE TRUSTEE 1.00 X 0 0 0 JACQUELINE DUPONT CARLSON TRUSTEE 1.00 X 0 0 0 JEFFREY WALKER MARTIN TRUSTEE 1.00 X 0 0 0 JOHN D FRAGER TRUSTEE 1.00 X 0 0 0 JON BALOUSEK TRUSTEE 1.00 X 0 0 0 KIM BUSCH TRUSTEE 1.00 X 0 0 0 KIMBERLY KORO TRUSTEE 1.00 X 0 0 0 LAURIE C KELLEY TRUSTEE 1.00 X 0 0 0 LEANDRO A FESTINO TRUSTEE 1.00 X 0 0 0 MATTHEW J RENO TRUSTEE 1.00 X 0 0 0 MICHAEL A PERSALL TRUSTEE 1.00 X 0 0 0 PAUL M PURCELL TRUSTEE 1.00 X 0 0 0 PETER SEIDLER TRUSTEE 1.00 X 0 0 0 REV PETER M MCGUINE TRUSTEE 1.00 X 0 0 0 REV RUBEN ARCEO TRUSTEE 1.00 X 0 0 0 SISTER MARY THERESA MOSER TRUSTEE 1.00 X 0 0 0 SISTER SUZANNE COOKE TRUSTEE 1.00 X 0 0 0 SUE CUNNINGHAM TRUSTEE 1.00 X 0 0 0 SUSANNE STANFORD TRUSTEE 1.00 X 0 0 0 TIMOTHY SCOTT TRUSTEE 1.00 X 0 0 0 TOM BREITLING TRUSTEE 1.00 X 0 0 0 9744354 0 1366628 473 1 1 0 LEVEL 10 CONSTRUCTION 12555 HIGH BLUFF DRIVE SUITE 250 SAN DIEGO CA 92130 CONSTRUCTION 34119698 RUDOLPH & SLETTEN INC 7584 METROPOLITAN DRIVE SUITE 100 SAN DIEGO CA 92108 CONSTRUCTION 8172650 TUCKER SADLER ARCHITECTS INC 2044 1ST AVENUE SUITE 300 SAN DIEGO CA 92101 ARCHITECTURAL 2833548 AVI SYSTEMS INC 10070 WILLOW CREEK ROAD SAN DIEGO CA 92131 AV SYSTEMS 1070054 MIND STREAMS LLC 7227 NORTH 16TH STREET 190 PHOENIX AZ 85020 CONSULTING 969882 29 404223 20931332 45364496 5360754 66700051 TUITION AND FEES 611310 414354808 414354808 STUDENT ROOM & BOARD 721310 47645204 47645204 BOOKSTORE 459210 4627597 4584497 43100 PARKING SERVICES 611710 3286893 3286893 STUDENT LOAN INTEREST 611710 1035536 1035536 470950038 5465915 -1637606 7103521 818657 518556 300101 300101 300101 379151305 61854620 376652427 64685147 2498878 -2830527 -331649 -331649 83030 404223 243534 -160504 -160504 JCP EVENTS 611710 3451014 3252182 198832 ATHLETICS & RECREATION 611710 2563337 1450786 1112551 SUMMER CONFERENCES 611710 1513019 804784 708235 4097649 3037609 1060040 11625019 554548971 479452299 1485152 6911469 168938229 168938229 7883909 4444278 2222310 1217321 192264441 144031685 43137967 5094789 16556919 12637105 3183220 736594 21411127 16754239 4580259 76629 13293803 10146524 2555856 591423 542554 542554 289043 289043 168094 168094 514868 453084 61784 39118620 23266665 15429932 422023 6725085 5291839 1415427 17819 8946395 5427286 2934237 584872 6177250 3706350 2470900 12203718 6565298 5520215 118205 11910024 9706226 2007020 196778 1134286 642035 471841 20410 7240148 6589622 650526 21382777 13086156 8094155 202466 2664538 231914 2430353 2271 24399624 16682467 7353751 363406 563765452 448601002 105519444 9645006 2 502529 21581673 9626758 43104629 50432218 15041027 18896837 722000 564000 32505488 39425372 1874421 2166090 5613926 5639199 983230208 257644925 711324207 725585283 591323684 599627527 314576539 336578932 861049 1759669989 1767903401 69806883 55870693 10181194 12364895 148000158 144927875 123155874 122400526 22614736 17517638 373758845 353081627 X 912451477 940965052 473459667 473856722 1385911144 1414821774 1759669989 1767903401 X -9216481 36489505 1637606 X 0 1 X 1 1 1 X 48087715 48909317 41619067 63764458 66700051 269080608 48087715 48909317 41619067 63764458 66700051 269080608 12814870 256265738 9377259 8261827 6076287 5321641 7922178 36959192 2815 2815 144375 131141 109205 97422 482143 306524758 2273040506 0.83600 0.81730 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2018 AMOUNT: $ 144,375. 2019 AMOUNT: $ 131,141. 2020 AMOUNT: $ 109,205. 2021 AMOUNT: $ 97,422. SCHEDULE A, PART II: THE ORGANIZATION IS A SCHOOL AS DESCRIBED UNDER SECTION 170(B)(1)(A)(II) AND IS NOT REQUIRED TO COMPLETE A PUBLIC SUPPORT SCHEDULE. SCHEDULE A, PART II IS COMPLETED TO VERIFY THE SCHOOL CAN QUALIFY UNDER PUBLIC CHARITY SECTION 170(B)(1)(A)(VI) AND QUALIFIES TO USE THE FIRST LISTED SPECIAL RULE FOR SCHEDULE B REPORTING. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 1 168094 0 0 168094 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. TOTAL EXPENDITURES WERE $168,094. 4061789 X X 0 652515416 11992697 27651261 12786966 5919637 673452771 692915587 19612596 -40372740 10347793 9292234 652515416 532239476 8200707 169455131 9819047 7160680 692915587 545566671 8113510 -5590452 8845480 7004773 532239476 529996747 5469006 28115647 8971763 9042966 545566671 0.42000 0.32000 0.26000 0 0 83547593 83547593 813925364 215929771 597995593 81695462 41715154 39980308 4061789 4061789 725585283 60853113 F LIMITED PARTNERSHIPS 253723426 F 314576539 BOND INTEREST RATE SWAP 10372053 DEPOSITS 1398912 REFUNDABLE ADVANCES 5746673 17517638 X 423982000 36489505 36489505 387492495 167073864 167073864 554566359 395071000 762090 762090 394308910 169456542 169456542 563765452 PART III, LINE 4: THE UNIVERSITY'S COLLECTION SEEKS 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, 2023 THE ALLOCATION OF ENDOWMENT FUNDS WAS AS FOLLOWS: ACADEMIC SUPPORT - 27.0%, TUITION FUNDED QUASI - 38.9%, SCHOLARSHIPS - 17.8%, INSTRUCTION - 5.3%, PLANT MAINTENANCE AND OPERATIONS - 1.6%, PUBLIC SERVICE - 4.5% AND OTHER INSTITUTIONAL SUPPORT - 4.9%. PART X, LINE 2: THE INTERNAL REVENUE SERVICE (IRS) HAS RECOGNIZED THE UNIVERSITY AS EXEMPT FROM TAX UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, EXCEPT TO THE EXTENT OF UNRELATED BUSINESS INCOME UNDER IRC SECTIONS 511 THROUGH 515. UNRELATED BUSINESS INCOME TAX, IF ANY, IS IMMATERIAL. AS OF JUNE 30, 2023 AND 2022, THE UNIVERSITY HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. THE UNIVERSITY MAY BE SUBJECT TO ROUTINE AUDIT BY THE IRS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE UNIVERSITY HAS NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES AS OF JUNE 30, 2023 AND 2022. 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. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES INCLUDED IN INCOME -518,556. SPECIAL EVENT EXPENSES INCLUDED IN INCOME -243,534. ROUNDED FINANCIAL STATEMENT DIFFERENCE 3,075. K-1 PASSTHROUGH -1,620,218. RECLASS INVESTMENT MANAGEMENT FEES 514,868. SCHOLARSHIPS INCLUDED IN EXPENSES 168,938,229. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES INCLUDED IN INCOME 518,556. SPECIAL EVENT EXPENSES INCLUDED IN INCOME 243,534. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS INCLUDED IN EXPENSES 168,938,229. RECLASS INVESTMENT MANAGEMENT FEES 514,868. ROUNDED FINANCIAL STATEMENT DIFFERENCE 3,445. 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 $126.4M IN CONTRIBUTIONS FROM FEDERAL AND STATE AGENCIES FOR ASSISTANCE IN PROVIDING POST-SECONDARY EDUCATION. THIS INCLUDES $94.5M IN FEDERAL FAMILY EDUCATION LOANS. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS N/A 81444852 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 46995 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 228497 EUROPE (INCLUDING ICELAND & GREENLAND) 1 3 PROGRAM SERVICES STUDY ABROAD PROGRAMS 2107958 NORTH AMERICA - CANADA AND MEXICO 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 323631 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 2606 SOUTH AMERICA 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 129987 SOUTH ASIA 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 227078 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 104860 1 3 0 0 1 3 84511604 104860 84616464 1 0 1 1 1 0 PART I, LINE 3: BOOK VALUE IS THE ACCOUNTING METHOD USED TO DETERMINE INVESTMENT VALUES AND ACCRUAL METHOD OF ACCOUNTING IS USED FOR STUDY ABROAD PROGRAMS. PART III ACCOUNTING METHOD: SPORTS BANQUET 136180 100880 35300 77274 14080 FOUNDERS GALA 108831 108831 1343 5 242242 194512 47730 1932 74448 68120 6337 487253 404223 83030 1932 151722 68120 21760 243534 -160504 1 USD SCHOLARSHIPS 3602 105580004 STUDENT AID - GRADUATE AND LAW 1320 28118495 STUDENT AID - ATHLETICS AND RECREATION 220 9368279 STUDENT AID - PRIVATE 660 4490980 ENDOWED SCHOLARSHIPS 715 11560251 FEDERAL SCHOLARSHIPS AND GRANTS 904 9820220 PART I, LINE 2: THE UNIVERSITY AWARDS SCHOLARSHIPS TO INDIVIDUAL STUDENTS TO OFFSET THE COST OF TUITION, FEES, AND ROOM AND BOARD. X X X 1 1 X X X X 1 1 0 0 0 0 0 0 0 JAMES HARRIS III PRESIDENT & TRUSTEE 830941 0 0 0 57668 0 155500 0 77846 0 1121955 0 0 0 STEVEN LAVIN HEAD COACH, MEN'S BASKETBALL 840417 0 0 0 8707 0 30500 0 10452 0 890076 0 0 0 SAM SCHOLL THRU 0322 HEAD COACH, MEN'S BASKETBALL 123000 0 0 0 387390 0 8247 0 23092 0 541729 0 0 0 WILLIAM MCGILLIS ASSOCIATE VP EXECUTIVE DIRECTOR OF ATHLETICS 464364 0 0 0 20377 0 70500 0 24745 0 579986 0 0 0 ROBERT SHAPIRO DEAN, SCHOOL OF LAW 464243 0 0 0 27105 0 30500 0 2247 0 524095 0 0 0 GAIL BAKER MCCARTY SENIOR VICE PRESIDENT AND PROVOST 451485 0 0 0 13058 0 60500 0 14870 0 539913 0 0 0 RICHARD VIRGIN VP, UNIVERSITY ADVANCEMENT 382540 0 0 0 64985 0 60500 0 22104 0 530129 0 0 0 THOMAS SKINNER GENERAL COUNSEL 405229 0 0 0 12287 0 30500 0 24858 0 472874 0 0 0 KY SNYDER VP, UNIVERSITY OPERATIONS & COO 344685 0 0 0 49059 0 60500 0 24954 0 479198 0 0 0 CHELL A ROBERTS DEAN SHILEY MARCOS SCHOOL OF ENGINEERING 393354 0 0 0 9698 0 30500 0 8559 0 442111 0 0 0 KATHRYN ROIG VICE PRESIDENT. FINANCE & CFO 355365 0 0 0 9990 0 60500 0 21989 0 447844 0 0 0 TIMOTHY KEANE DEAN, KNAUSS SCHOOL OF BUSINESS 329621 0 0 0 31958 0 30500 0 14885 0 406964 0 0 0 ANDREW T ALLEN VP, INSTITUTIONAL EFFECTIVENESS 330382 0 0 0 21278 0 30500 0 8952 0 391112 0 0 0 CHARLOTTE JOHNSON VICE PRESIDENT, STUDENT AFFAIRS 349569 0 0 0 4419 0 50400 0 2093 0 406481 0 0 0 STEVEN SMITH FACULTY, SCHOOL OF LAW 318893 0 0 0 26576 0 30500 0 8915 0 384884 0 0 0 PATRICIA MARQUEZ DEAN, KROC SCHOOL OF PEACE STUDIES 292371 0 0 0 49427 0 30500 0 12551 0 384849 0 0 0 NOELLE NORTON DEAN, COLLEGE OF ARTS AND SCIENCES 300478 0 0 0 16675 0 30500 0 12913 0 360566 0 0 0 STEPHEN FERRUOLO FORMER DEAN, SCHOOL OF LAW 309645 0 0 0 8718 0 30500 0 8902 0 357765 0 0 0 JAIME ALONSO GOMEZ FORMER DEAN, SCHOOL OF BUSINESS 205142 0 0 0 54801 0 18852 0 5308 0 284103 0 0 0 JANE GEORGES DEAN, SCHOOL OF NURSING 208375 0 0 0 32068 0 23555 0 5786 0 269784 0 0 0 MICHAEL LOVETTE COYLER VICE PRESIDENT, MISSION INTEGRATION 212176 0 0 0 9500 0 21918 0 8051 0 251645 0 0 0 THERESA BYRD DEAN, COPLEY LIBRARY 170806 0 0 0 32613 0 20875 0 5815 0 230109 0 0 0 REV MSGR DANIEL J DILLABOUGH FORMER VP, MISSION AND MINISTRY 142553 0 0 0 46141 0 18997 0 11260 0 218951 0 0 0 CARMEN M VAZQUEZ FORMER VP, STUDENT AFFAIRS 172088 0 0 0 13791 0 26427 0 1781 0 214087 0 0 0 KIMBERLY WHITE SMITH DEAN, SCHOOL OF LEADERSHIP 144884 0 0 0 13248 0 16333 0 7880 0 182345 0 0 0 JOI SPENCER INTERIM DEAN PROFESSOR, SCHOOL OF LEADERSHIP 163691 0 0 0 0 0 16464 0 752 0 180907 0 0 0 PART I, LINE 1A SCHEDULE J, PART I, LINE 1A: TRAVEL FOR COMPANIONS - THE UNIVERSITY PROVIDES FOR THE PRESIDENT'S SPOUSE TO TRAVEL WITH HIM WHEN HER PRESENCE IS REQUIRED FOR UNIVERSITY BUSINESS PURPOSES. NO PART OF THIS BENEFIT IS TREATED AS TAXABLE COMPENSATION. SCHEDULE J, PART I, LINE 1A: HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE - THE PRESIDENT IS PROVIDED ON CAMPUS HOUSING AND IT IS RECORDED AS A NON-TAXABLE BENEFIT. THE VICE PRESIDENT FOR MISSION AND MINISTRY IS PROVIDED ON CAMPUS HOUSING AND IT IS RECORDED AS A NON-TAXABLE BENEFIT. THE VALUE OF THESE BENEFITS ARE REPORTED IN "NONTAXABLE BENEFITS" ON SCHEDULE J, PART II, COLUMN D. PRESIDENT HARRIS OCCUPIED THE RESIDENCE FOR ALL OF FISCAL YEAR 2023. SCHEDULE J, PART I, LINE 1A: PERSONAL SERVICES - THE PRESIDENT WAS PROVIDED HOUSEKEEPING AND FACILITIES MAINTENANCE SERVICES FOR THE PRESIDENT'S ON-CAMPUS RESIDENCE. NO PART OF THE BENEFIT WAS TREATED AS TAXABLE COMPENSATION. THE VALUE OF THIS BENEFIT IS REPORTED IN "NONTAXABLE BENEFITS" ON SCHEDULE J, PART II, COLUMN D. PART I, LINES 4A-B SCHEDULE J, PART I, LINE 4A: SAM SCHOLL, HIGHEST COMPENSATED EMPLOYEE RECEIVED SEVERANCE IN THE AMOUNT OF $319,054. SCHEDULE J, PART I, LINE 4B: JAMES HARRIS III, PRESIDENT, PARTICIPATED IN A 457(F) PLAN. CONTRIBUTIONS WERE MADE IN THE AMOUNT OF $125,000 FOR 2022. NO DISTRIBUTIONS WERE MADE FOR 2022. KY SNYDER, OFFICER, PARTICIPATED IN A 457(F) PLAN. CONTRIBUTIONS WERE MADE IN THE AMOUNT OF $30,000 FOR 2022. NO DISTRIBUTIONS WERE MADE FOR 2022. GAIL BAKER, OFFICER, PARTIICPATED IN A 457(F) PLAN. CONTRIBUTIONS WERE MADE IN THE AMOUNT OF $30,000 FOR 2022. NO DISTRIBUTIONS WERE MADE FOR 2022. KATY ROIG, OFFICER, PARTIICPATED IN A 457(F) PLAN. CONTRIBUTIONS WERE MADE IN THE AMOUNT OF $30,000 FOR 2022. NO DISTRIBUTIONS WERE MADE FOR 2022. RICHARD VIRGIN, OFFICER, PARTIICPATED IN A 457(F) PLAN. CONTRIBUTIONS WERE MADE IN THE AMOUNT OF $30,000 FOR 2022. NO DISTRIBUTIONS WERE MADE FOR 2022. CHARLOTTE JOHNSON, OFFICER, PARTIICPATED IN A 457(F) PLAN. CONTRIBUTIONS WERE MADE IN THE AMOUNT OF $20,000 FOR 2022. NO DISTRIBUTIONS WERE MADE FOR 2022. WILLIAM MCGILLIS, HIGHEST COMPENSATED EMPLOYEE, PARTIICPATED IN A 457(F) PLAN. CONTRIBUTIONS WERE MADE IN THE AMOUNT OF $40,000 FOR 2022. NO DISTRIBUTIONS WERE MADE FOR 2022. A CALIFORNIA EDUCATION FACILITIES AUTHORITY 521705592 130178YD2 2011-03-16 19562314 NOTE 1 0 0 0 B CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 2015-07-23 91750000 NOTE 4 0 0 0 C CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 13048VMJ4 2019-10-17 56505816 NOTE 5 0 0 0 A 7725000 19562315 3904 1 0 1 1 B 595000 91750000 1 0 1 1 C 56505816 56505816 0 0 0 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 A 0 0 1 0 0 0 0 0 1 B 0 1 0 0 1 1 GEORGE K BAUM FINANCIAL SERVICES 30.000000000000 0 0 0 0 1 C 0 0 1 0 0 0 0 0 1 A 1 B 1 C 1 NOTE 1 PART I, COLUMN (F) - DESCRIPTION OF PURPOSE SERIES 2011 (ISSUE DATE MARCH 16, 2011): ADVANCE REFUNDING OF CEFA SERIES 1998 (ISSUE DATE FEBRUARY 25, 1998). NOTE 4 PART I, COLUMN (F) - DESCRIPTION OF PURPOSE SERIES 2015 (ISSUE DATE JULY 23, 2015): ADVANCE REFUNDING OF SERIES 2005 (ISSUE DATE NOVEMBER 16, 2005). NOTE 5 PART I, COLUMN (F) - DESCRIPTION OF PURPOSE TO FINANCE FOR THE CONSTRUCTION AND/OR RENOVATION OF CERTAIN MAJOR FACILITIES. PART III, LINES 4 AND 5, COLUMNS A-C: PURSUANT TO IRS GUIDANCE, USD IS NOT REQUIRED TO REPORT PRIVATE BUSINESS USE INFORMATION FOR REFUNDING BONDS THAT REFUNDED BONDS ISSUED BEFORE JANUARY 1, 2003. RICHARD VIRGIN OFFICER MORTGAGE ASSISTANCE X 150000 90000 0 1 1 JAMES HARRIS OFFICER LOAN PER EMPLOYMENT CONTRACT X 300000 240000 0 1 1 CHARLOTTE JOHNSON OFFICER MORTGAGE ASSISTANCE X 190000 114000 0 1 1 KIMBERLEY WHITE KEY EMPLOYEE MORTGAGE ASSISTANCE X 150000 120000 0 1 1 564000 17040 TUITION ASSISTANCE EMPLOYEE BENEFIT LINDSEY ALLEN FAMILY MEMBER OF VP FOR INSTITUTIONAL EFFECTIVENESS & STRATEGIC INITIATIVES 97205 SEE PART V 0 ZACHARY HARRIS FAMILY MEMBER OF PRESIDENT AND TRUSTEE 124870 SEE PART V 0 JAMES MCCARTY FAMILY MEMBER OF VICE PRESIDENT AND PROVOST 72222 SEE PART V 0 DENISE DIMON FAMILY MEMBER OF VP FOR INSTITUTIONAL EFFECTIVENESS & STRATEGIC INITIATIVES 312751 SEE PART V 0 SCHEDULE L, PART III - GRANTS OR ASSISTANCE BENEFTING INTERESTED PERSONS: PER THE 990 INSTRUCTIONS, THE UNIVERSITY IS NOT REQUIRED TO IDENTIFY THE INTERESTED PERSONS WHO RECEIVED SCHOLARSHIPS, FELLOWSHIPS, AND SIMILAR FINANCIAL ASSISTANCE. INSTEAD, THE UNIVERSITY MUST GROUP EACH TYPE OF ASSISTANCE PROVIDED TO INTERESTED PERSONS. THIS IS DONE IN ORDER TO PROTECT THE IDENTITY OF THE STUDENTS. SCHEDULE L, PART III - BUSINESS TRANSACTION INVOLVING INTERESTED PERSONS: ANDREW T. ALLEN, VICE PRESIDENT FOR INSTITUTIONAL EFFECTIVENESS AND STREATEGIC PLANNING, IS RELATED TO DENISE DIMON, HIS WIFE, WHO IS ALSO AN EMPLOYEE AT THE UNIVERSITY. SHE IS A PROFESSOR OF ECONOMICS, THE ASSOCIATE PROVOST FOR INTERNATIONAL AFFAIRS, AND THE DIRECTOR OF THE AHLERS CENTER FOR INTERNATIONAL BUSINESS. THE AMOUNT SHOWN REPRESENTS IRS FORM W-2 BOX 5 WAGES FOR CALENDAR YEAR 2022 FOR DENISE DIMON AND ASSOCIATED BENEFITS.ANDREW T. ALLEN, VICE PRESIDENT FOR INSTITUTIONAL EFFECTIVENESS AND STREATEGIC PLANNING, IS RELATED TO LINDSEY ALLEN, HIS DAUGHTER, WHO IS ALSO AN EMPLOYEE AT THE UNIVERSITY. SHE IS THE ASSISTANT DIRECTOR OF THE GLOBAL CENTER IN THE SCHOOL OF LEADERSHIP AND EDUCATIONAL SCIENCES. THE AMOUNT SHOWN REPRESENTS IRS FORM W-2 BOX 5 WAGES FOR CALENDAR YEAR 2022 FOR LINDSAY ALLEN AND ASSOCIATED BENEFITS.JAMES T. HARRIS III, PRESIDENT AND TRUSTEE, IS RELATED TO ZACHARY HARRIS, HIS SON, WHO IS ALSO AN EMPLOYEE AT THE UNIVERSITY. HE IS THE ASSISTANT ATHLETIC DIRECTOR FOR DEVELOPMENT. THE AMOUNT SHOWN REPRESENTS IRS FORM W-2 BOX 5 WAGES FOR CALENDAR YEAR 2022 FOR ZACHARY HARRIS AND ASSOCIATED BENEFITS.GAIL MCCARTY BAKER, VICE PRESIDENT AND PROVOST, IS RELATED TO JAMES MCCARTY, HER HUSBAND, WHO IS ALSO AN EMPLOYEE AT THE UNIVERSITY. HE IS THE CREDENTIALING ANALYST IN THE SCHOOL OF LEADERSHIP AND EDUCATIONAL SCIENCES. THE AMOUNT SHOWN REPRESENTS IRS FORM W-2 BOX 5 WAGES FOR CALENDAR YEAR 2022 FOR JAMES MCCARTY AND ASSOCIATED BENEFITS. X 22 5360754 FMV 3 0 1 1 PART I, COLUMN (B): REPORTS THE NUMBER OF CONTRIBUTIONS. PART I, LINE 32B: THE UNIVERSITY UTILIZES A BROKER TO SELL STOCK GIFTS RECEIVED. FORM 990, PART VI, SECTION B, LINE 11B 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 TRUSTEES EXECUTIVE COMPENSATION COMMITTEE DETERMINES COMPENSATION USING COMPARABLE DATA AND CONTEMPORANEOUSLY DOCUMENTING ITS DECISIONS. THIS PROCESS IS DONE ANNUALLY FOR THE PRESIDENT, VICE PRESIDENTS, AND OTHER KEY ADMINISTRATIVE POSITIONS. THE PROVOST/VICE PRESIDENT FOR ACADEMIC AFFAIRS DETERMINES THE COMPENSATION FOR THE DEANS USING MARKET BENCHMARK DATA PREPARED INTERNALLY 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 FINANCE OFFICE AT 619-260-5998; COMPLIANCE@SANDIEGO.EDU; OR ONSITE FROM THE FINANCE OFFICE. FORM 1023 IS AVAILABLE UPON REQUEST FROM THE FINANCE OFFICE AT 619-260-5998; COMPLIANCE@SANDIEGO.EDU; OR ONSITE FROM THE FINANCE OFFICE. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FROM THE OFFICE OF THE CONTROLLER AT 619-260-5998; 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 1,637,606.