2025-10-21T14:21:50+00:00 2024-12-31 350921680 CROWE LLP 701 13th St NW Suite 852 Washington DC 20005 990 2024-01-01 043838438 Employer-Contribution VEBA Trust DePauw University EMPL 7656584800 PO Box 37 Greencastle IN 46135 Andrea N Young VP FOR FINANCE & ADMINISTRATION 2025-10-21 true Steve Lenivy P01635350 2026245555 2025-10-21 2024 2025-03-06 01:10:19Z Andrea N Young 313 South Locust Street Greencastle IN 46135 2217473 false X n/a X 2005 MO TO PROVIDE HEALTH BENEFITS TO ELIGIBLE EMPLOYEES AND RETIREES AND THEIR SPOUSES AND DEPENDENTS, ALTHOUGH OTHER BENEFITS MAY BE PROVIDED AS DESCRIBED IN THE PLAN DOCUMENT. 1 0 0 0 0 0 0 0 18360 276649 616081 0 276649 634441 0 221528 208887 0 0 0 102506 138551 324034 347438 -47385 287003 11790834 12601149 0 0 11790834 12601149 TO PROVIDE HEALTH BENEFITS TO ELIGIBLE EMPLOYEES AND RETIREES AND THEIR SPOUSES AND DEPENDENTS, ALTHOUGH OTHER BENEFITS MAY BE PROVIDED AS DESCRIBED IN THE PLAN DOCUMENT. false false TO PROVIDE HEALTH BENEFITS TO ELIGIBLE EMPLOYEES AND RETIREES AND THEIR SPOUSES AND DEPENDENTS, ALTHOUGH OTHER BENEFITS MAY BE PROVIDED AS DESCRIBED IN THE PLAN DOCUMENT. 0 false false false false false false false false false false false false false false false true false true false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false false true 0 0 0 false false false false false false false false X 1 0 false false false false false false false false false false false false true false false false false false false false false false X Nyhart 3178453500 8415 Allison Pointe Blvd Suite 300 Indianapolis IN 46250 ANDREA N YOUNG VICE PRESIDENT FOR FINANCE AND ADMINISTRATION 1.0 56.0 X 0 248309 62101 0 248309 62101 0 false true false 0 0 EMPLOYER CONTRIBUTION 900099 18360 18360 0 0 0 0 18360 560999 560999 0 0 1638114 1583032 55082 0 55082 55082 0 0 0 0 0 0 634441 18360 0 616081 X 208887 138551 0 347438 0 0 0 0 0 0 0 0 11790834 12601149 0 0 0 0 11790834 12601149 0 0 0 0 0 0 X 11790834 12601149 11790834 12601149 11790834 12601149 287003 523312 0 X false true true false 0 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Internal Revenue Service has determined and informed the University by letters dated August 11, 2006 that the VEBA Trusts qualify under Section 501(c)(9) of the Internal Revenue Code (IRC) and are therefore exempt from federal income taxes. The University is not aware of any courses of action or series of events that have occurred that might adversely affect the Trusts' qualified status. Accounting principles generally accepted in the United States of America require plan management to evaluate tax positions taken by the Plan. The plan administrator has analyzed the tax positions taken by the Plan, and has concluded that as of December 31, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan administrator believes it is no longer subject to income tax examinations for years prior to 2021. false false false ANDREA N YOUNG VICE PRESIDENT FOR FINANCE AND ADMINISTRATION 0 244266 0 3863 0 180 0 20780 0 41321 0 310410 0 0 Schedule J, Part I, Line 3 ARRANGEMENT USED TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION COMPENSATION FOR THE ORGANIZATION'S TRUSTEE IS PAID BY DEPAUW UNIVERSITY, THE PLAN SPONSOR; THE UNIVERSITY USES THE FOLLOWING METHODS TO DETERMINE COMPENSATION: -COMPENSATION COMMITTEE -FORM 990 OF OTHER ORGANIZATIONS -COMPENSATION SURVEY STUDY -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE Form 990, Part VI, Line 15 PROCESS USED TO ESTABLISH COMPENSATION THE ORGANIZATION'S TRUSTEE IS PAID BY DEPAUW UNIVERSITY, THE PLAN SPONSOR; THEREFORE, LINES 15A AND 15B HAVE BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS. Form 990, Part VI, Line 8a Documentation of meetings held by governing body AS A VEBA TRUST, THE ORGANIZATION DOES NOT HAVE A GOVERNING BODY; ANDREA YOUNG, AN OFFICER OF THE PLAN SPONSOR, IS THE DIRECTED TRUSTEE FOR THE ORGANIZATION. ALL REQUESTS RECEIVED FROM THE PLAN SPONSOR OR PARTICIPANTS ARE CAPTURED THROUGH A RECORDED LINE OR SERVICE REQUEST. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body See narrative for Form 990, Part VI, Section B, line 8a. Form 990, Part VI, Line 11b Review of form 990 by governing body AS A VEBA TRUST, THE ORGANIZATION DOES NOT HAVE A GOVERNING BODY. THE ORGANIZATION'S FORM 990 IS REVIEWED AND APPROVED BY THE APPOINTED TRUSTEE AND APPROPRIATE PERSONNEL OF THE PLAN SPONSOR PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Line 19 Required documents available to the public AS A VEBA TRUST, THE ORGANIZATION HAS NOT ADOPTED ANY FORMAL POLICIES, NOR DOES THE ORGANIZATION HAVE ANY DIRECT EMPLOYEES. THE ORGANIZATION FOLLOWS THE DOCUMENTS AND POLICIES OF THE PLAN SPONSOR, WHICH ARE MADE AVAILABLE UPON REQUEST. THE VEBA TRUST'S GOVERNING PLAN DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC ON THE PLAN SPONSOR'S HUMAN RESOURCES WEBSITE. Form 990, Part IX, Line 11g Other Fees Administrative Fees - Total Expense: 138551, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; DEPAUW UNIVERSITY 313 SOUTH LOCUST STREET GREENCASTLE IN 46135 350869045 HIGHER EDUCATION IN 501(c)(3) 2 NA false false false false false false false false false false false false false false false false false false false true