2026-05-13T14:11:01-05:00 2025-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2024-07-01 952544535 UNIVERSITY OF SAN DIEGO UNIV 6192604600 5998 ALCALA PARK SAN DIEGO CA 921102492 KATHRYN ROIG VICE PRESIDENT FOR FINANCE & CFO 6192605998 2026-05-11 1 1 PATRICIA J MAYER P00188643 8586271400 2024 2025-03-06 01:10:19Z KATHRYN ROIG 5998 ALCALA PARK SAN DIEGO CA 921102492 1356016685 0 X WWW.SANDIEGO.EDU X 1949 CA POST SECONDARY EDUCATION 29 26 6138 796 5797812 0 49773427 138774822 506445510 534478197 53409656 56920102 12580672 11012647 622209265 741185768 185431037 200201181 0 0 270641327 290063910 0 0 12048074 152543628 162819074 608615992 653084165 13593273 88101603 1822962770 1915674606 373415752 356470398 1449547018 1559204208 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 523452829 200201181 542382419 THE UNIVERSITY OF SAN DIEGO IS ENGAGED IN POST-SECONDARY EDUCATION OF APPROXIMATELY 6,086 UNDERGRADUATE STUDENTS AND 2,854 GRADUATE AND PROFESSIONAL STUDENTS, AND 893 LAW STUDENTS; THIS PROGRAM INCLUDES ROOM & BOARD FOR THE STUDENT POPULATION. 523452829 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 0 0 1 0 1 1 0 0 0 0 0 0 0 1 1054 0 1 6138 1 1 1 1 CJ SP 0 0 0 1 1 1 1 0 0 0 1 0 X 29 26 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 T HARRIS III PRESIDENT & TRUSTEE 40.00 X X 1092808 0 589383 TOM LUPFER TREASURER 1.00 X X 13990 0 0 VIRGINIA C NELSON VICE CHAIR 1.00 X X 4077 0 0 THOMAS F MULVANEY CHAIR 1.00 X X 0 0 0 KIMBERLY M KORO SECRETARY 1.00 X X 0 0 0 REVEREND P RUBEN ARCEO TRUSTEE 1.00 X 0 0 0 JON BALOUSEK TRUSTEE 1.00 X 0 0 0 THOMAS BREITLING TRUSTEE 1.00 X 0 0 0 KIM BUSCH TRUSTEE 1.00 X 0 0 0 JACQUELINE DUPONT CARLSON TRUSTEE 1.00 X 0 0 0 CHRIS CARR TRUSTEE 1.00 X 0 0 0 CURTIS S CHAMBERS 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 LEANDRO A FESTINO TRUSTEE 1.00 X 0 0 0 JOHN D FRAGER TRUSTEE 1.00 X 0 0 0 DAVID F HALE TRUSTEE 1.00 X 0 0 0 MARINA HERNANDEZ TRUSTEE 1.00 X 0 0 0 LAURIE C KELLEY TRUSTEE 1.00 X 0 0 0 DONALD R KNAUSS TRUSTEE 1.00 X 0 0 0 ANN MARIE KREJCAREK TRUSTEE 1.00 X 0 0 0 LISA BICKER MARTIN TRUSTEE 1.00 X 0 0 0 REVEREND PETER MCGUINE 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 SANDRO SALSANO TRUSTEE 1.00 X 0 0 0 ALAN SCHULMAN TRUSTEE 1.00 X 0 0 0 TIMOTHY SCOTT TRUSTEE 1.00 X 0 0 0 DARLENE MARCOS SHILEY TRUSTEE 1.00 X 0 0 0 GAIL BAKER MCCARTY SENIOR VICE PRESIDENT & PROVOST 40.00 X 568284 0 36797 RICHARD VIRGIN VP, UNIVERSITY ADVANCEMENT 40.00 X 535691 0 92245 KATHRYN ROIG VICE PRESIDENT FOR FINANCE & CFO 40.00 X 519452 0 92309 KY SNYDER VP, UNIVERSITY OPERATIONS 40.00 X 504488 0 83904 CHARLOTTE JOHNSON VICE PRESIDENT, STUDENT AFFAIRS 40.00 X 419334 0 55306 ANDREW T ALLEN FORMER VP, INSTITUTIONAL EFFECTIVENESS 40.00 X 366734 0 44936 MICHAEL LOVETTE COYLER VICE PRESIDENT, MISSION INTEGRATION 40.00 X 270488 0 34764 ROBERT SHAPIRO DEAN, SCHOOL OF LAW 40.00 X 504837 0 36835 CHELL A ROBERTS DEAN SHILEY MARCOS SCHOOL OF ENGINEERING 40.00 X 438581 0 44162 KIMBERLY WHITE SMITH DEAN, SCHOOL OF LEADERSHIP 40.00 X 374582 0 45776 NOELLE NORTON DEAN COLLEGE OF ARTS AND SCIENCES 40.00 X 342792 0 50736 PATRICIA MARQUEZ FORMER DEAN KROC SCHOOL OF PEACE STUDIES 40.00 X 292590 0 45883 JANE GEORGES DEAN, SCHOOL OF NURSING 40.00 X 271384 0 33240 TIMOTHY KEANE FORMER DEAN, KNAUSS SCHOOL OF BUSINESS 40.00 X 244283 0 31432 THERESA BYRD DEAN, COPLEY LIBRARY 40.00 X 233774 0 30027 STEVEN LAVIN HEAD COACH, MEN'S BASKETBALL 40.00 X 858764 0 45565 THOMAS SKINNER GENERAL COUNSEL 40.00 X 432076 0 60433 STEVEN SMITH FACULTY, SCHOOL OF LAW 40.00 X 365114 0 31876 MARKO SVETINA DEPARTMENT CHAIR OF FINANCE AND REAL ESTATE 40.00 X 348715 0 19761 ROY BROOKS PROFFESSOR OF LAW 40.00 X 327417 0 28826 REV MSGR DANIEL J DILLABOUGH FORMER VP, MISSION AND MINISTRY 40.00 X 135364 0 21516 CARMEN M VAZQUEZ FORMER VP, STUDENT AFFAIRS 40.00 X 112817 0 11613 STEPHEN FERRUOLO FORMER DEAN, SCHOOL OF LAW 40.00 X 324611 0 45989 JAIME ALONSO GOMEZ FORMER DEAN, SCHOOL OF BUSINESS 40.00 X 240484 0 20152 WILLIAM MCGILLIS FORMER ASSOC VP & EXEC DIRECTOR OR ATHLETICS 40.00 X 365464 0 0 10508995 0 1633466 605 1 1 0 RUDOLPH AND SLETTEN INC 7584 METROPOLITAN DRIVE SUITE 100 SAN DIEGO CA 92108 CONSTRUCTION 54978757 BAKER ELECTRIC & RENEWABLES LLC 1298 PACIFIC OAKS PLACE ESCONDIDO CA 92029 CONSTRUCTION 7096826 LEVEL 10 CONSTRUCTION 12555 HIGH BLUFF DRIVE SUITE 250 SAN DIEGO CA 92130 CONSTRUCTION 6233774 TURNER CONSTRUCTION COMPANY 350 CAMINO DE LA REINA SUITE 105 SAN DIEGO CA 92108 CONSTRUCTION 2369536 MIND STREAMS LLC 7227 NORTH 16TH STREET 190 PHOENIX AZ 85020 PCE CONSULTING 2301485 57 1782364 20664529 116327929 3942102 138774822 TUITION AND FEES 611310 468635270 468635270 STUDENT ROOM & BOARD 721310 55787422 55787422 BOOKSTORE 459210 5614819 5583055 31764 PARKING SERVICES 611710 3563118 3563118 STUDENT LOAN INTEREST 611710 877568 877568 534478197 13451850 2682838 10769012 1161073 657308 503765 503765 503765 547166630 109778404 499796543 113680239 47370087 -3901835 43468252 43468252 186513 1782364 696827 -510314 -510314 ATHLETICS & RECREATION 611710 2337573 1518462 819111 JCP EVENTS 611710 544076 472288 71788 SUMMER CONFERENCES 611710 50000 50000 8087547 5945236 2142311 11019196 741185768 542382419 5797812 54230715 200201181 200201181 8664966 4713169 2510575 1441222 420121 310043 98639 11439 214329099 158171833 50321684 5835582 20009269 13547688 5597805 863776 31274135 21174798 9525665 573672 15366320 10404084 4298891 663345 8925 8925 173993 173993 2251478 1981301 270177 40801215 25894934 13729606 1176675 6079024 5622040 363155 93829 9076488 4869974 3913700 292814 7436227 4461736 2974491 18420177 12741975 5625999 52203 14248300 11766475 2365733 116092 1315907 888983 405559 21365 6884063 6316571 567492 23736232 14526459 8985023 224750 3076367 159979 2916388 FOOD SERVICE 6690551 6690551 BOOKSTORE/PRINT SHOP 4320664 4320664 BOOKS AND PERIODICALS 3900160 3898900 1260 EQUIPMENT 3527775 1300166 2218661 8948 10871528 9489325 709841 672362 653084165 523452829 117583262 12048074 2282968 7099552 9022395 5911787 45171211 112343627 24171237 15473330 406000 248000 27415754 29325048 2529716 2408591 7046070 6823078 1116431532 292682840 770302287 823748692 359470710 581796308 555398435 316663531 19745987 13833062 1822962770 1915674606 64349566 56063323 20743552 21001891 143269873 141333217 121672466 120934407 23380295 17137560 373415752 356470398 X 945607246 943632741 503939772 615571467 1449547018 1559204208 1822962770 1915674606 X 88101603 24238425 -2682838 X 0 1 X 1 1 1 X 41619067 63764458 66700051 49773427 138961335 360818338 41619067 63764458 66700051 49773427 138961335 360818338 55282965 305535373 6076287 5321641 7922178 10160387 11930085 41410578 2815 2815 109205 97422 206627 402438358 2425444281 0.75920 0.85640 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 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 173993 0 0 173993 0 PART II-B, LINE 1: 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. 0 4447480 0 X X 0 714020659 17563886 59841644 13228548 11547376 766650265 673452771 9030236 52552282 12985237 8029393 714020659 652515416 11992697 27651261 12786966 5919637 673452771 692915587 19612596 -40372740 10347793 9292234 652515416 532239476 8200707 169455131 9819047 7160680 692915587 0.40036 0.30460 0.29504 0 0 83455213 83455213 945964305 250663718 695300587 82564534 42019122 40545412 4447480 4447480 823748692 66672476 F LIMITED PARTNERSHIPS 249991055 F 316663531 LEASE LIABILITY 5667065 BOND INTEREST RATE SWAP 7213590 REFUNDABLE ADVANCES 2784530 DEPOSITS 1472375 17137560 X 561642830 24238425 24238425 537404405 2251479 201529884 203781363 741185768 451985640 1354135 1354135 450631505 2251479 200201181 202452660 653084165 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, 2025 THE ALLOCATION OF ENDOWMENT FUNDS WAS AS FOLLOWS: ACADEMIC SUPPORT - 27.0%, TUITION FUNDED QUASI - 37.5%, SCHOLARSHIPS - 19.2%, INSTRUCTION - 5.3%, PLANT MAINTENANCE AND OPERATIONS - 1.4%, PUBLIC SERVICE - 4.5% AND OTHER INSTITUTIONAL SUPPORT - 5.1%. 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, 2025 AND 2024, 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, 2025 AND 2024. 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 -657,308. SPECIAL EVENT EXPENSES INCLUDED IN INCOME -696,827. K-1 PASSTHROUGH 2,682,838. SCHOLARSHIPS INCLUDED IN EXPENSES 200,201,181. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES INCLUDED IN INCOME 657,308. SPECIAL EVENT EXPENSES INCLUDED IN INCOME 696,827. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS INCLUDED IN EXPENSES 200,201,181. 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 $126.7M IN CONTRIBUTIONS FROM FEDERAL AND STATE AGENCIES FOR ASSISTANCE IN PROVIDING POST-SECONDARY EDUCATION. THIS INCLUDES $107.8M IN FEDERAL FAMILY EDUCATION LOANS. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS N/A 81359000 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 INVESTMENTS N/A 22168000 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 140000 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 506000 EUROPE (INCLUDING ICELAND & GREENLAND) 1 3 PROGRAM SERVICES STUDY ABROAD PROGRAMS 3611000 NORTH AMERICA - CANADA AND MEXICO 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 585000 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 7000 SOUTH AMERICA 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 112000 SOUTH ASIA 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 480000 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 62000 MIDDLE EAST AND NORTH AFRICA 0 0 STUDY ABROAD PROGRAMS STUDY ABROAD PROGRAMS 13000 1 3 0 0 1 3 108488000 555000 109043000 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. FOUNDERS GALA 1790524 1676236 114288 3962 557005 WINE CLASSIC 74089 36719 37370 28560 59854 27780 8 104264 69409 34855 4800 14866 1968877 1782364 186513 28560 68616 599651 696827 -510314 1 USD SCHOLARSHIPS 3844 129115199 STUDENT AID - GRADUATE AND LAW 1439 30970557 STUDENT AID - ATHLETICS AND RECREATION 243 11174178 STUDENT AID - PRIVATE 470 3315275 ENDOWED SCHOLARSHIPS 894 13719314 FEDERAL SCHOLARSHIPS AND GRANTS 1281 11906658 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 T HARRIS III PRESIDENT & TRUSTEE 955418 0 0 0 137390 0 508023 0 81360 0 1682191 0 0 0 STEVEN LAVIN HEAD COACH, MEN'S BASKETBALL 845889 0 0 0 12875 0 34500 0 11065 0 904329 0 0 0 RICHARD VIRGIN VP, UNIVERSITY ADVANCEMENT 440480 0 0 0 95211 0 64500 0 27745 0 627936 0 0 0 KATHRYN ROIG VICE PRESIDENT FOR FINANCE & CFO 507543 0 0 0 11909 0 64500 0 27809 0 611761 0 0 0 GAIL BAKER MCCARTY SENIOR VICE PRESIDENT & PROVOST 553314 0 0 0 14970 0 24500 0 12297 0 605081 0 0 0 KY SNYDER VP, UNIVERSITY OPERATIONS 453414 0 0 0 51074 0 64500 0 19404 0 588392 0 0 0 ROBERT SHAPIRO DEAN, SCHOOL OF LAW 474807 0 0 0 30030 0 34500 0 2335 0 541672 0 0 0 THOMAS SKINNER GENERAL COUNSEL 392349 0 0 0 39727 0 34500 0 25933 0 492509 0 0 0 CHELL A ROBERTS DEAN SHILEY MARCOS SCHOOL OF ENGINEERING 428243 0 0 0 10338 0 34500 0 9662 0 482743 0 0 0 CHARLOTTE JOHNSON VICE PRESIDENT, STUDENT AFFAIRS 372653 0 0 0 46681 0 52827 0 2479 0 474640 0 0 0 KIMBERLY WHITE SMITH DEAN, SCHOOL OF LEADERSHIP 327025 0 0 0 47557 0 29460 0 16316 0 420358 0 0 0 ANDREW T ALLEN FORMER VP, INSTITUTIONAL EFFECTIVENESS 353976 0 0 0 12758 0 34500 0 10436 0 411670 0 0 0 STEVEN SMITH FACULTY, SCHOOL OF LAW 343030 0 0 0 22084 0 31876 0 0 0 396990 0 0 0 NOELLE NORTON DEAN COLLEGE OF ARTS AND SCIENCES 311924 0 0 0 30868 0 34323 0 16413 0 393528 0 0 0 STEPHEN FERRUOLO FORMER DEAN, SCHOOL OF LAW 315440 0 0 0 9171 0 32367 0 13622 0 370600 0 0 0 MARKO SVETINA DEPARTMENT CHAIR OF FINANCE AND REAL ESTATE 348093 0 0 0 622 0 19761 0 0 0 368476 0 0 0 WILLIAM MCGILLIS FORMER ASSOC VP & EXEC DIRECTOR OR ATHLETICS 0 0 0 0 365464 0 0 0 0 0 365464 0 0 0 ROY BROOKS PROFFESSOR OF LAW 296119 0 0 0 31298 0 28826 0 0 0 356243 0 0 0 PATRICIA MARQUEZ FORMER DEAN KROC SCHOOL OF PEACE STUDIES 259257 0 0 0 33333 0 29929 0 15954 0 338473 0 0 0 MICHAEL LOVETTE COYLER VICE PRESIDENT, MISSION INTEGRATION 269209 0 0 0 1279 0 25652 0 9112 0 305252 0 0 0 JANE GEORGES DEAN, SCHOOL OF NURSING 238309 0 0 0 33075 0 26813 0 6427 0 304624 0 0 0 TIMOTHY KEANE FORMER DEAN, KNAUSS SCHOOL OF BUSINESS 221904 0 0 0 22379 0 20666 0 10766 0 275715 0 0 0 THERESA BYRD DEAN, COPLEY LIBRARY 180552 0 0 0 53222 0 24376 0 5651 0 263801 0 0 0 JAIME ALONSO GOMEZ FORMER DEAN, SCHOOL OF BUSINESS 196091 0 0 0 44393 0 13590 0 6562 0 260636 0 0 0 REV MSGR DANIEL J DILLABOUGH FORMER VP, MISSION AND MINISTRY 129752 0 0 0 5612 0 14304 0 7212 0 156880 0 0 0 CARMEN M VAZQUEZ FORMER VP, STUDENT AFFAIRS 99915 0 0 0 12902 0 10888 0 725 0 124430 0 0 0 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. 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 2025. 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: WILLIAM MCGILLIS, HIGHEST COMPENSATED EMPLOYEE, RECEIVED SEVERANCE IN THE AMOUNT OF $365,464. SCHEDULE J, PART I, LINE 4B: JAMES HARRIS III, PRESIDENT, PARTICIPATED IN A 457(F) PLAN. CONTRIBUTIONS WERE MADE IN THE AMOUNT OF $473,523 FOR 2024. NO DISTRIBUTIONS WERE MADE FOR 2024. CHARLOTTE JOHNSON, OFFICER, PARTICIPATED IN A 457(F) PLAN. CONTRIBUTIONS WERE MADE IN THE AMOUNT OF $20,000 FOR 2024. NO DISTRIBUTIONS WERE MADE FOR 2024. KATHRYN ROIG, OFFICER, PARTICIPATED IN A 457(F) PLAN. CONTRIBUTIONS WERE MADE IN THE AMOUNT OF $30,000 FOR 2024. NO DISTRIBUTIONS WERE MADE FOR 2024. KY SNYDER, OFFICER, PARTICIPATED IN A 457(F) PLAN. CONTRIBUTIONS WERE MADE IN THE AMOUNT OF $30,000 FOR 2024. NO DISTRIBUTIONS WERE MADE FOR 2024. RICHARD VIRGIN, OFFICER, PARTIICPATED IN A 457(F) PLAN. CONTRIBUTIONS WERE MADE IN THE AMOUNT OF $30,000 FOR 2024. NO DISTRIBUTIONS WERE MADE FOR 2024. GAIL BAKER, OFFICER, PARTICIPATED IN A 457(F) PLAN. NO CONTRIBUTIONS OR DISTRIBUTIONS WERE MADE FOR 2024. 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 11837315 1 0 1 1 B 595000 91750000 91155000 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 30000 0 1 1 JAMES HARRIS OFFICER LOAN PER EMPLOYMENT CONTRACT X 300000 120000 0 1 1 CHARLOTTE JOHNSON OFFICER MORTGAGE ASSISTANCE X 190000 38000 0 1 1 KIMBERLEY WHITE KEY EMPLOYEE MORTGAGE ASSISTANCE X 150000 60000 0 1 1 248000 DENISE DIMON FAMILY MEMBER OF AN OFFICER 141563 SEE PART V 0 RHIANA MCCARTY FAMILY MEMBER OF AN OFFICER 55651 SEE PART V 0 ERIN LOVETTE-COLYER FAMILY MEMBER OF AN OFFICER 112000 SEE PART V 0 LINDSAY ALLEN FAMILY MEMBER OF AN OFFICER 110906 SEE PART V 0 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 2024 FOR DENISE DIMON AND ASSOCIATED BENEFITS.GAIL MCCARTY BAKER, VICE PRESIDENT AND PROVOST, IS RELATED TO RHIANA MCCARTY, HER DAUGHTER, WHO IS ALSO AN EMPLOYEE AT THE UNIVERSITY. SHE IS THE EXECUTIVE ASSISTANT TO THE EXECUTIVE DIRECTOR OF ATHLETICS. THE AMOUNT SHOWN REPRESENTS IRS FORM W-2 BOX 5 WAGES FOR CALENDAR YEAR 2024 FOR RHIANA MCCARTY AND ASSOCIATED BENEFITS.MICHAEL LOVETTE COLYER, VICE PRESIDENT FOR MISSION INTEGRATION, IS RELATED TO ERIN LOVETTE-COLYER, HIS WIFE, WHO IS ALSO AN EMPLOYEE AT THE UNIVERSITY. SHE IS THE DIRECTOR FOR GENDER IDENTITY RESOURCES. THE AMOUNT SHOWN REPRESENTS IRS FORM W-2 BOX 5 WAGES FOR CALENDAR YEAR 2024 FOR RHIANA MCCARTY 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 2024 FOR LINDSAY ALLEN AND ASSOCIATED BENEFITS. X 1 385691 FMV X 63 3556411 FMV 1 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 THE BOARD OF TRUSTEES AND EXECUTIVE MANAGEMENT ARE INFORMED OF THE UNIVERSITY CONFLICT OF INTEREST POLICY. ANY CONFLICT OF INTEREST NOTED 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 -2,682,838.