Form990
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
MediumBullet Do not enter Social Security numbers on this form as it may be made public. By law, the IRS
generally cannot redact the information on the form.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
A For the 2013 calendar year, or tax year beginning 07-01-2013 , 2013, and ending 06-30-2014
BCheck if applicable:
CName of organization
UNIVERSITY OF DAYTON
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
300 COLLEGE PARK
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
DAYTON, OH454691640
D Employer identification number

31-0536715
E Telephone number

G Gross receipts $ 1,561,131,840
F Name and address of principal officer:
DANIEL J CURRAN PHD
300 COLLEGE PARK
DAYTON,OH454691640
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.UDAYTON.EDU
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet0928
K Form of organization:
 
L Year of formation: 1850
M State of legal domicile: OH
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: A COMPREHENSIVE CATHOLIC UNIVERSITY, A DIVERSE COMMUNITY COMMITTED IN THE MARIANIST TRADITION, TO EDUCATING THE WHOLE PERSON AND TO LINKING LEARNING AND SCHOLARSHIP WITH LEADERSHIP AND SERVICE.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 35
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 31
5 Total number of individuals employed in calendar year 2013 (Part V, line 2a) ...... 5 7,778
6 Total number of volunteers (estimate if necessary) ............. 6 280
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a -281,781
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b -1,272,136
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 29,770,070 34,492,790
9 Program service revenue (Part VIII, line 2g) ......... 478,383,461 487,784,156
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 46,207,314 63,234,763
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)   0
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 554,360,845 585,511,709
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 102,703,339 108,079,611
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 227,758,120 227,077,778
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 355,680 288,228
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet7,933,073    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 162,638,568 163,289,476
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 493,455,707 498,735,093
19 Revenue less expenses. Subtract line 18 from line 12....... 60,905,138 86,776,616
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 1,316,615,005 1,431,406,505
21 Total liabilities (Part X, line 26)............. 525,072,674 511,957,882
22 Net assets or fund balances. Subtract line 21 from line 20..... 791,542,331 919,448,623
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ............
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2013)
Form 990 (2013)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III ..............
1
Briefly describe the organization’s mission: THE UNIVERSITY OF DAYTON IS AN INDEPENDENT, COMPREHENSIVE CATHOLIC EDUCATIONAL INSTITUTION FOUNDED IN 1850. THE PRIMARY EXEMPT PURPOSE IS PROVIDING POST SECONDARY EDUCATION THROUGH UNDERGRADUATE, GRADUATE, DOCTORAL AND CONTINUING EDUCATION PROGRAMS. THE UNIVERSITY IS COMMITTED, IN THE MARIANIST TRADITION, TO EDUCATE THE WHOLE PERSON AND TO LINKING LEARNING AND SCHOLARSHIP WITH LEADERSHIP AND SERVICE.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 350,650,074 including grants of $ 108,079,611 ) (Revenue $ 389,362,964 )
THE UNIVERSITY SERVES OVER 11,000 FULL AND PART TIME STUDENTS THROUGH ITS DEGREED ACADEMIC PROGRAMS. WE ALSO CONDUCT CONTINUING EDUCATION, SPEAKER SERIES AND CULTURAL EVENTS FOR OUR STUDENTS, ALUMNI, OTHER LIFE-LONG LEARNERS AND THE PUBLIC. AN INTEGRAL PART OF OUR CATHOLIC AND MARIANIST IDENTITY IS SERVICE TO THE COMMUNITY. WE ENCOURAGE OUR STUDENTS, AS PART OF THEIR EDUCATIONAL EXPERIENCE, TO BECOME INVOLVED IN SERVICE LEARNING PROJECTS ON A LOCAL, STATE, NATIONAL AND INTERNATIONAL LEVEL. AS THE MAJORITY OF OUR UNDERGRADUATES RESIDE ON CAMPUS, WE PROVIDE LIVING, LEARNING AND WORKING EXPERIENCES BY OPERATING OUR DORMITORIES, FOOD SERVICES AND BOOKSTORE INTERNALLY FOR THE BENEFIT OF THE STUDENTS. INSTRUCTION STATISTICS FOR THIS FISCAL YEAR: 7,997 - UNDERGRADUATE STUDENTS 2,860 - GRADUATE, LAW, DOCTORAL STUDENTS. DEGREES AWARDED THIS FISCAL YEAR: 1,953 - BACHELOR; 877 - MASTER; 34 - DOCTORATE; 141 - LAW.
4b (Code:   ) (Expenses $ 84,259,168 including grants of $ 0 ) (Revenue $ 97,078,764 )
THE UNIVERSITY, AS PART OF ITS EDUCATIONAL MISSION, IS ALSO INVOLVED IN BASIC AND APPLIED RESEARCH. THIS ACTIVITY PROVIDES HANDS-ON LEARNING OPPORTUNITIES AND ON CAMPUS EMPLOYMENT FOR OUR STUDENTS; SUPPORT FOR OUR FACULTY BY PROVIDING EQUIPMENT AND LABORATORIES FOR THEIR USE; AND A POSITIVE ECONOMIC IMPACT TO THE REGIONAL COMMUNITY THROUGH INCREASED EMPLOYMENT OPPORTUNITIES AND TRAINING. RESEARCH AREAS: US GOVERNMENT CONTRACTS - 77.9% STATE AND LOCAL GOVERNMENT - 11.7% BUSINESS AND INDUSTRY - 7.5% PRIVATE FOUNDATIONS / UNIVERSITIES / NON-U.S. SPONSORS - 2.9%
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet434,909,242
Form 990 (2013)
Form 990 (2013)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment........................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part IIClick to see attachment........
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part III............................
5
 
 
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III ....................
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment.........................
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII .................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule EClick to see attachment....
13
Yes
 
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
Yes
 
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV......... Click to see attachment
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV... Click to see attachment
16
Yes
 
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions).... Click to see attachment
17
Yes
 
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2013)
Form 990 (2013)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II... Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................ Click to see list of attachments
24a
Yes
 
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
No
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I........
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I...................
25b
 
No
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so, complete Schedule L, Part II....................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III......... Click to see attachment
27
Yes
 
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ..........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV..................... Click to see attachment
28b
Yes
 
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV... Click to see attachment
28c
Yes
 
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M............. Click to see attachment
30
Yes
 
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........ Click to see attachment
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1........................ Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2... Click to see attachment
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2013)
Form 990 (2013)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V ..............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
17,678
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
7,778
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................
4a
Yes
 
b
If "Yes," enter the name of the foreign country: MediumBulletCH
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
Yes
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided?.....
7b
Yes
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?............
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?..........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?.......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2013)
Form 990 (2013)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI ..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
35
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
31
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
Yes
 
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
Yes
 
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
Yes
 
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
Yes
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
AK , CO , MI , NY , SC , VA
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
MediumBulletANDREW T HORNER300 COLLEGE PARKDAYTONOH45469 (937) 229-4333
Form 990 (2013)
Form 990 (2013)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII ..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) DANIEL J CURRAN PHD........................................................................
PRESIDENT
 40.00
.......................0.00 		X   X       613,611 0 154,383
(2) REV JAMES F FITZ SM........................................................................
RECTOR
 40.00
.......................0.00 		X   X       0 0 0
(3) REV MARTIN A SOLMA SM........................................................................
VICE CHAIR - DIRECTOR
 5.00
.......................0.00 		X   X       0 0 0
(4) STEVEN D COBB........................................................................
CHAIR - DIRECTOR
 5.00
.......................0.00 		X   X       0 0 0
(5) ANNE EITING KLAMAR MD........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(6) ANNETTE M CHAVEZ MD........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(7) BRO BERNARD J PLOEGER SM........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(8) BRO EDWARD M BRINK SM........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(9) BRO JOSEPH H KAMIS SM........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(10) BRO THOMAS F GIARDINO SM........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(11) CATHERINE V BABINGTON........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(12) D DARLENE MARLOWE........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(13) DEBORAH TOBIAS........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(14) DENNIS MARX........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(15) GEORGE P HANLEY........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(16) JOHN C RIAZZI........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(17) JOHN M FORTE........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
Form 990 (2013)
Form 990 (2013)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) JOSEPH SPADAFORD........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(19) JOSPEH R HINRICHS........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(20) KATHERINE SCHIPPER PHD........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(21) KEVIN CROTTY........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(22) KEVIN P MALONEY........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(23) KURT P SANFORD........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(24) LAWRENCE WOERNER........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(25) LYNTON SCOTLAND........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(26) MARY H BOOSALIS........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(27) MICHAEL A RUFFOLO........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(28) REV RUDY A VELA SM D MI........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(29) RICHARD J PFLEGER........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(30) RICHARD OMLOR........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(31) RICHARD P DAVIS........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(32) THOMAS A HOLTON ESQ........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(33) THOMAS G BREITENBACH........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(34) THOMAS SWIDARSKI........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(35) TY J WILLIAMS........................................................................
DIRECTOR
 5.00
.......................0.00 		X           0 0 0
(36) BETH H KEYES........................................................................
VP FACILITIES
 40.00
.......................0.00 		    X       164,129 0 21,333
(37) DAVID L HARPER........................................................................
VP ADVANCEMENT
 40.00
.......................0.00 		    X       226,705 0 27,794
(38) JOSEPH E SALIBA........................................................................
SR. VP ACADEMICS
 40.00
.......................0.00 		    X       284,360 0 39,093
(39) JOYCE M CARTER........................................................................
VP HUMAN RESOURCES
 40.00
.......................0.00 		    X       167,646 0 92,078
(40) MICHAEL V MCCABE........................................................................
VP RESEARCH
 40.00
.......................0.00 		    X       277,607 0 29,462
(41) SUNDAR KUMARASAMY........................................................................
VP ENROLLMENT MGT
 40.00
.......................0.00 		    X       229,870 0 27,757
(42) THOMAS E BURKHARDT........................................................................
VP FINANCE
 40.00
.......................0.00 		    X       257,939 0 31,880
(43) TIMOTHY J WABLER........................................................................
VP ATHLETICS
 40.00
.......................0.00 		    X       231,283 0 29,401
(44) WILLIAM M FISCHER........................................................................
VP STUDENT DEVELOPMENT
 40.00
.......................0.00 		    X       159,144 0 20,417
(45) KEVIN R KELLY........................................................................
DEAN EDUCATION
 40.00
.......................0.00 		      X     197,426 0 18,957
(46) PATRICK G DONNELLY........................................................................
ASSOC. PROVOST FACULTY & ADMIN
 40.00
.......................0.00 		      X     159,759 0 39,361
(47) PAUL E MCGREAL........................................................................
DEAN LAW
 40.00
.......................0.00 		      X     268,359 0 23,605
(48) PAUL H BENSON........................................................................
DEAN ARTS & SCIENCES
 40.00
.......................0.00 		      X     196,366 0 37,390
(49) PAUL M BOBROWSKI........................................................................
DEAN BUSINESS
 40.00
.......................0.00 		      X     224,733 0 15,720
(50) THOMAS D SKILL........................................................................
ASSOCIATE PROVOST AND CIO
 40.00
.......................0.00 		      X     188,391 0 81,169
(51) TONY E SALIBA........................................................................
DEAN ENGINEERING
 40.00
.......................0.00 		      X     208,192 0 68,305
(52) JAMES J JABIR........................................................................
HEAD COACH WOMEN'S BASKETBALL
 40.00
.......................0.00 		        X   287,624 0 89,633
(53) JEFFREY W MORRIS........................................................................
PROFESSOR
 40.00
.......................0.00 		        X   269,152 0 17,724
(54) RICHARD B SAPHIRE........................................................................
PROFESSOR
 40.00
.......................0.00 		        X   264,347 0 16,668
(55) RYAN J MILLER........................................................................
HEAD COACH MEN'S BASKETBALL
 40.00
.......................0.00 		        X   667,423 0 25,124
(56) VERNELLIA R RANDALL........................................................................
PROFESSOR
 40.00
.......................0.00 		        X   232,460 0 10,888
(57) JOSEPH F CASTELLANO........................................................................
DEAN BUSINESS (FORMER KEY EMPLOYEE)
 40.00
.......................   		          X 137,172 0 25,240
(58) LISA A KLOPPENBERG........................................................................
DEAN SCHOOL OF LAW (FORMER KEY EMPLOYEE)
 40.00
.......................   		          X 145,454 0 37,707
(59) THOMAS J LASLEY........................................................................
DEAN EDUCATION (FORMER KEY EMPLOYEE)
 40.00
.......................   		          X 173,227 0 30,482
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 6,232,379 0 1,011,571
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet315
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
Yes
 
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
DANIS BUILDING CONSTRUCTION CO3233 NEWMARK DRIVEMIAMISBURGOH45342 GENERAL CONTRACTOR 11,389,470
ELLUCIAN COMPANY LP14083 COLLECTIONS CENTER DRIVECHICAGOIL60693 ERP SYSTEM PROVIDER 1,255,405
GREATER DAYTON CONSTRUCTION LTD4197 RESEARCH BLVDDAYTONOH45430 GENERAL CONTRACTOR 852,121
RIXCO LLC1916 LUCILLE DRIVEDAYTONOH45404 GENERAL CONTRACTOR 755,997
OHIO VALLEY AUDIO VISUAL858 DISTRIBUTION DRIVEDAYTONOH45434 GENERAL CONTRACTOR 742,152
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet35
Form 990 (2013)
Form 990 (2013)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues....1b  
c Fundraising events....1c  
d Related organizations...1d  
e Government grants (contributions)1e 1,606,760
f All other contributions, gifts, grants, and
similar amounts not included above1f 		32,886,030
g Noncash contributions included in lines
1a-1f:$ 		2,894,024
h Total. Add lines 1a-1f.......MediumBullet 34,492,790
Program Service RevenueAmt Business Code
2a TUITION & FEES 611310 313,777,472 313,777,472    
b GOVERNMENT CONTRACTS 611310 73,897,226 73,897,226    
c AUXILIARY ACTIVITY 611310 69,256,924 68,049,180 1,207,744  
d ACADEMIC PROJECTS 611310 19,942,716 19,942,716    
e BOOKSTORE, NET 611310 10,909,818 10,775,134 134,684  
f All other program service revenue . 0 0 0 0
g Total. Add lines 2a–2f........MediumBullet 487,784,156
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 14,195,812   -1,624,209 15,820,021
4 Income from investment of tax-exempt bond proceeds..MediumBullet 0      
5 Royalties...........MediumBullet 0      
(i) Real (ii) Personal
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss) 0 0
d Net rental income or (loss).......MediumBullet 0      
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 1,024,659,082  
b Less: cost or other basis and sales expenses 975,620,131  
c Gain or (loss) 49,038,951 0
d Net gain or (loss)..........MediumBullet 49,038,951     49,038,951
8a Gross income from fundraising events (not including
$  
of contributions reported on line 1c). See Part IV, line 18 ..
a  
b Less: direct expenses ...b  
c Net income or (loss) from fundraising events..MediumBullet 0    
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet 0      
10a Gross sales of inventory, less
returns and allowances .
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet 0      
Miscellaneous Revenue Business Code
11a     0      
b     0      
c     0      
d All other revenue .... 0 0 0 0
e Total. Add lines 11a–11d ...... MediumBullet 0
12 Total revenue. See Instructions......MediumBullet 585,511,709 486,441,728 -281,781 64,858,972
Form 990 (2013)
Form 990 (2013)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ...............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21 244,901 244,901
2 Grants and other assistance to individuals in the United States. See Part IV, line 22 107,457,770 107,457,770
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16 376,940 376,940
4 Benefits paid to or for members 0 0
5 Compensation of current officers, directors, trustees, and key employees .... 5,419,596 0 5,419,596 0
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .... 425,165 0 425,165 0
7 Other salaries and wages 163,949,562 142,466,667 17,540,827 3,942,068
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 14,172,346 12,325,499 1,505,799 341,048
9 Other employee benefits ....... 31,337,536 26,811,239 3,784,427 741,870
10 Payroll taxes ........... 11,773,573 9,930,698 1,568,092 274,783
11 Fees for services (non-employees):        
a Management ...... 0 0 0 0
b Legal ......... 431,413 0 431,413 0
c Accounting ........... 383,046 0 383,046 0
d Lobbying ........... 220,354 0 220,354 0
e Professional fundraising services. See Part IV, line 17 288,228 288,228
f Investment management fees ...... 1,758,136 0 1,758,136 0
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........ 26,520,824 19,579,674 6,690,971 250,179
12 Advertising and promotion .... 678,248 444,142 223,149 10,957
13 Office expenses ....... 54,109,448 47,921,837 5,486,556 701,055
14 Information technology ...... 5,286,942 2,573,742 2,523,131 190,069
15 Royalties .. 0      
16 Occupancy ........... 12,752,511 12,718,722 33,789 0
17 Travel ............ 10,740,123 9,460,437 997,170 282,516
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ...... 0 0 0 0
19 Conferences, conventions, and meetings .... 5,659,828 3,662,986 1,108,343 888,499
20 Interest ........... 15,454,130 14,653,146 800,984 0
21 Payments to affiliates ....... 0 0 0 0
22 Depreciation, depletion, and amortization ..... 25,489,545 21,853,069 3,617,266 19,210
23 Insurance .............. 3,804,928 2,427,773 1,374,564 2,591
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a
b
c
d
e All other expenses 0 0 0 0
25 Total functional expenses. Add lines 1 through 24e 498,735,093 434,909,242 55,892,778 7,933,073
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720). 0      
Form 990 (2013)
Form 990 (2013)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ............. 23,347,139 1 36,302,039
2 Savings and temporary cash investments ......... 134,016,396 2 15,078,072
3 Pledges and grants receivable, net ........... 21,285,806 3 21,080,009
4 Accounts receivable, net ............. 42,261,688 4 40,946,206
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
0 6 0
7 Notes and loans receivable, net ............. 50,617,239 7 53,101,465
8 Inventories for sale or use .............. 3,154,806 8 3,436,800
9 Prepaid expenses and deferred charges .......... 906,911 9 558,602
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 870,275,726
b Less: accumulated depreciation ..... 10b 334,401,324 522,512,589 10c 535,874,402
11 Investments—publicly traded securities .......... 354,075,792 11 382,050,277
12 Investments—other securities. See Part IV, line 11 ..... 155,172,982 12 339,717,633
13 Investments—program-related. See Part IV, line 11 ..... 0 13 0
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 9,263,657 15 3,261,000
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 1,316,615,005 16 1,431,406,505
Liabilities 17 Accounts payable and accrued expenses ......... 34,716,934 17 34,279,734
18 Grants payable .................   18  
19 Deferred revenue ................ 22,775,785 19 23,317,975
20 Tax-exempt bond liabilities ............. 309,111,415 20 298,020,972
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L.......... 0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 35,859,027 23 33,766,912
24 Unsecured notes and loans payable to unrelated third parties ....   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D.................... 122,609,513 25 122,572,289
26 Total liabilities. Add lines 17 through 25......... 525,072,674 26 511,957,882
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 583,803,224 27 686,281,415
28 Temporarily restricted net assets ........... 64,182,546 28 82,761,492
29 Permanently restricted net assets ........... 143,556,561 29 150,405,716
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 791,542,331 33 919,448,623
34 Total liabilities and net assets/fund balances ........ 1,316,615,005 34 1,431,406,505
Form 990 (2013)
Form 990 (2013)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
585,511,709
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
498,735,093
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
86,776,616
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
791,542,331
5
Net unrealized gains (losses) on investments ...............
5
41,837,755
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
-708,079
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
919,448,623
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII .............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2013)
Form 990, Special Condition Description:
Special Condition Description
Additional Data


Software ID: 13000248
Software Version: 2013v3.1
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
right arrow Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
UNIVERSITY OF DAYTON
 
Employer identification number

31-0536715
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
f
g
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization? ................
11g(i)
 
 
(ii) A family member of a person described in (i) above? ......................
11g(ii)
 
 
(iii) A 35% controlled entity of a person described in (i) or (ii) above? ................
11g(iii)
 
 
h
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) (iv) Is the organization in col. (i) listed in your governing document? (v) Did you notify the organization in col. (i) of your support? (vi) Is the organization in col. (i) organized in the U.S.? (vii) Amount of monetary support
Yes No Yes No Yes No
Total  

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... 21,063,383 26,753,781 30,564,311 29,770,070 34,492,798 142,644,343
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... 0 0 0 0 0 0
3 The value of services or facilities furnished by a governmental unit to the organization without charge.. 0 0 0 0 0 0
4 Total. Add lines 1 through 3 21,063,383 26,753,781 30,564,311 29,770,070 34,492,798 142,644,343
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. 0
6 Public support. Subtract line 5 from line 4. 142,644,343
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
7 Amounts from line 4.. 21,063,383 26,753,781 30,564,311 29,770,070 34,492,798 142,644,343
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 8,612,791 7,732,502 9,586,676 12,476,748 14,195,812 52,604,529
9 Net income from unrelated business activities, whether or not the business is regularly carried on.. 0 0 0 0 0 0
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.).. 19,405,751 20,233,570 20,252,607 21,617,548 22,674,632 104,184,108
11 Total support (Add lines 7 through 10). 299,432,980
12
12
2,218,171,098
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here.................................................right arrow
Section C. Computation of Public Support Percentage
14
14
47.640 %
15
15
 
16a
b
17a
b
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......            
3 Gross receipts from activities that are not an unrelated trade or business under section 513..            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge..            
6 Total. Add lines 1 through 5.            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons...            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Explanation
 
 
 
 
Schedule A (Form 990 or 990-EZ) 2013

Additional Data


Software ID: 13000248
Software Version: 2013v3.1
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Name of the organization
UNIVERSITY OF DAYTON
 
Employer identification number

31-0536715
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......................... Arrow Bullet $  
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 2
Name of organization
UNIVERSITY OF DAYTON
  		Employer identification number

31-0536715
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

   
RESTRICTED
RESTRICTED
RESTRICTED, RESTRICTEDRESTRICTED

$RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 3
Name of organization
UNIVERSITY OF DAYTON
  		Employer identification number

31-0536715
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 4
Name of organization
UNIVERSITY OF DAYTON
  		Employer identification number

31-0536715
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Additional Data


Software ID: 13000248
Software Version: 2013v3.1
SCHEDULE C
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527
SchCMd Bullet Complete if the organization is described below.SchCMd Bullet Attach to Form 990 or Form 990-EZ.
SchCMd Bullet See separate instructions.SchCMd Bullet Information about Schedule C (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
If the organization answered "Yes" to Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" to Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" to Form 990, Part IV, Line 5 (Proxy Tax) or Form 990-EZ, Part V, line 35c (Proxy Tax), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
UNIVERSITY OF DAYTON
 
Employer identification number

31-0536715
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV.
2
Political expenditures ....................................SchCMd Bullet
$  
3
Volunteer hours ........................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 .........SchCMd Bullet
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 ......SchCMd Bullet
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ..............
4a
Was a correction made? .........................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities SchCMd Bullet
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ...................................SchCMd Bullet

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b..SchCMd Bullet

$  
4
Did the filing organization file Form 1120-POL for this year? ..........................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.










For Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ.
Cat. No. 50084S
Schedule C (Form 990 or 990-EZ) 2013

Schedule C (Form 990 or 990-EZ) 2013
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check SchCMd Bulletexpenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
organization's
totals 		(b) Affiliated group
totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......    
b Total lobbying expenditures to influence a legislative body (direct lobbying) .......    
c Total lobbying expenditures (add lines 1a and 1b) ...................    
d Other exempt purpose expenditures ........................    
e Total exempt purpose expenditures (add lines 1c and 1d) ...............    
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		    
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) .................    
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................    
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................    
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ......................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the instructions for lines 2a through 2f on page 4.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in) 		(a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) Total
2a Lobbying nontaxable amount          
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		 
c Total lobbying expenditures          
d Grassroots nontaxable amount          
e Grassroots ceiling amount
(150% of line 2d, column (e))		  
f Grassroots lobbying expenditures          
Schedule C (Form 990 or 990-EZ) 2013


Schedule C (Form 990 or 990-EZ) 2013
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response to lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
No
Yes
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? .........................................
 
No
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ....
Yes
 
c
Media advertisements? ....................................
 
No
 
d
Mailings to members, legislators, or the public? .........................
Yes
 
2,211
e
Publications, or published or broadcast statements? .......................
 
No
 
f
Grants to other organizations for lobbying purposes? .......................
 
No
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? ........
Yes
 
213,483
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ......
 
No
 
i
Other activities? ..........................
Yes
 
4,660
j
Total. Add lines 1c through 1i ...............................
220,354
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
No
b
If "Yes," enter the amount of any tax incurred under section 4912 .................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 .....
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? .......
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ................
2
 
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? ..........
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members .....................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f) tax was paid).
a
Current year .........................................
2a
 
b
Carryover from last year ....................................
2b
 
c
Total ............................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ................................
4
 
5
Taxable amount of lobbying and political expenditures (see instructions) ..............
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, line 2; and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
Schedule C, Part II-B, Line 1, Description of the activities reported on Lines 1a through 1i THE UNIVERSITY, THROUGH ITS GOVERNMENT RELATIONS OFFICE, PERIODICALLY ADDRESSES CORRESPONDENCE AND TELEPHONE CALLS TO ITS LOCAL, STATE AND FEDERAL ELECTED OFFICIALS. ISSUES IMPORTANT TO THE UNIVERSITY, ITS MISSION AND IDENTITY AND ITS STUDENTS ARE ADDRESSED, INCLUDING: STUDENT FINANCIAL AID PROGRAMS - FEDERAL AND STATE; LANDLORD/TENANT LAWS - STATE AND LOCAL; PUBLICLY FUNDED RESEARCH - FEDERAL AND STATE; ECONOMIC DEVELOPMENT - STATE AND LOCAL.
SCHEDULE C, PART II-B, LINE 1I, 990_SCHC_PARTII-B_LINE1I A PORTION OF MEMBERSHIP DUES PAID TO NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES & UNIVERSITIES AND DAYTON DEVELOPMENT COALITION ARE USED FOR LOBBYING.
Schedule C (Form 990 or 990EZ) 2013

Additional Data


Software ID: 13000248
Software Version: 2013v3.1

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions. SchDMd Bullet Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
UNIVERSITY OF DAYTON
 
Employer identification number

31-0536715
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) .....    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance .... 450,612,059 407,357,645 423,419,316 355,550,216 328,967,471
b Contributions ........ 15,633,153 12,819,669 5,438,960 12,397,730 14,083,914
c Net investment earnings, gains, and losses 66,124,320 45,163,255 -7,564,715 68,551,915 41,605,226
d Grants or scholarships ..... 6,818,464 7,054,956 6,661,368 6,317,903 5,585,123
e Other expenditures for facilities
and programs ........ 		7,386,670 7,673,554 7,274,548 6,762,642 23,521,272
f Administrative expenses ....          
g End of year balance ...... 518,164,398 450,612,059 407,357,645 423,419,316 355,550,216
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet57.200 %
b
Permanent endowment SchDMd Bullet28.970 %
c
Temporarily restricted endowment SchDMd Bullet13.830 %
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
No
(ii) related organizations ........................
3a(ii)
 
No
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land ................. 2,925,825 49,194,065 52,119,890
b Buildings ................ 0 576,846,440 174,495,053 402,351,387
c Leasehold improvements ............ 0 0 0 0
d Equipment ................ 0 202,901,400 137,518,469 65,382,931
e Other ................. 0 38,407,996 22,387,802 16,020,194
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 535,874,402
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives 0  
(2)Closely-held equity interests 0  
(3)Other
(A) REAL ESTATE / PE PARTNERSHIPS/HEDGE FUNDS 		339,717,633 F








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet 339,717,633
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes 0
POST RETIREMENT BENEFITS 76,442,379
NDSL LOAN FUNDS 11,725,795
ANNUITY FUNDS 11,030,012
DEBT RETIREMENT 10,586,848
OTHER DEP/PAYROLL WITHHOLDING 9,136,760
COLLATERAL HELD FOR SECURITIES 2,018,073
MEDICAL CLAIMS EST. LIABILITY 1,632,422


Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 122,572,289
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1..................... 3  
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b....................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5  
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d...................... 2e  
3 Subtract line 2e from line 1..................... 3  
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b....................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5  
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
Schedule D, Part V, Line 4, Intended uses of endowment funds THE UNIVERSITY USES ITS ENDOWMENT FUNDS TO PROVIDE SCHOLARSHIPS AND GRANTS TO ITS STUDENTS; TO SUPPORT THE SCHOLARLY WORK OF ITS FACULTY MEMBERS; AND TO MAINTAIN AND ENHANCE ITS LIBRARY HOLDINGS.
Schedule D, Part X, Line 2, FIN 48 (ASC 740) footnote THE UNIVERSITY IS INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS. BELOW ARE THE PARAGRAPHS FROM THE INCOME TAXES FOOTNOTE WHICH RELATE TO THE UNIVERSITY. THE UNIVERSITY HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS AN ORGANIZATION EXEMPT FROM FEDERAL TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE UNIVERSITY IS A PUBLIC CHARITY BY REASON OF BEING DESCRIBED IN IRC SECTION 170(B)(1)(A)(II). THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAXES EXCEPT TO THE EXTENT OF INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. UNRELATED BUSINESS INCOME IS NOT MATERIAL TO THE FINANCIAL STATEMENTS. THE UNIVERSITY COMPLETED AN ANALYSIS OF ITS TAX POSITION IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES, AND DETERMINED THAT NO AMOUNTS WERE REQUIRED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2014 OR 2013.
Schedule D (Form 990) 2013

Additional Data


Software ID: 13000248
Software Version: 2013v3.1




SCHEDULE E(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Schools
Right pointing arrow large imageComplete if the organization answered "Yes" to Form 990,
Part IV, line 13, or Form 990-EZ, Part VI, line 48.
Right pointing arrow large image Attach to Form 990 or Form 990-EZ.
Right pointing arrow large image Information about Schedule E (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
UNIVERSITY OF DAYTON
 
Employer identification number

31-0536715
Part I
YES
NO
1
Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws,
other governing instrument, or in a resolution of its governing body? ......................
1
Yes
 
2
Does the organization include a statement of its racially nondiscriminatory policy toward students in all its
brochures, catalogues, and other written communications with the public dealing with student admissions,
programs, and scholarships? ......................................
2
Yes
 
3
Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during
the period of solicitation for students, or during the registration period if it has no solicitation program, in a way
that makes the policy known to all parts of the general community it serves? If "Yes," please describe. If "No,"
please explain. If you need more space use Part II. .............................
3
Yes
 
 
4
Does the organization maintain the following?
a
Records indicating the racial composition of the student body, faculty, and administrative staff? ..........
4a
Yes
 
b
Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory
basis? ...............................................
4b
Yes
 
c
Copies of all catalogues, brochures, announcements, and other written communications to the public dealing
with student admissions, programs, and scholarships? ...........................
4c
Yes
 
d
Copies of all material used by the organization or on its behalf to solicit contributions? ..............
4d
Yes
 
If you answered "No" to any of the above, please explain. If you need more space, use Part II.
 
5
Does the organization discriminate by race in any way with respect to:
a
Students' rights or privileges? .....................................
5a
 
No
b
Admissions policies? .........................................
5b
 
No
c
Employment of faculty or administrative staff? ..............................
5c
 
No
d
Scholarships or other financial assistance? ................................
5d
 
No
e
Educational policies? .........................................
5e
 
No
f
Use of facilities? ...........................................
5f
 
No
g
Athletic programs? ..........................................
5g
 
No
h
Other extracurricular activities? .....................................
5h
 
No
If you answered "Yes" to any of the above, please explain. If you need more space, use Part II.
 
6a
Does the organization receive any financial aid or assistance from a governmental agency? ...........
6a
Yes
 
b
Has the organization's right to such aid ever been revoked or suspended? ...................
6b
 
No
If you answered "Yes" to either line 6a or line 6b, explain on Part II.
7
Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05
of Rev. Proc. 75-50, 1975-2 C.B. 587, covering racial nondiscrimination? If "No," explain on Part II.
7
Yes
 
Paperwork Reduction Act Notice, see the Instructions for Form 990 or Form 990-EZ.
Cat. No. 50085D
Schedule E (Form 990 or 990-EZ) 2013
Schedule E (Form 990 or 990EZ) 2013
Page 2
Part II
Supplemental Information. Provide the explanations required by Part I, lines 3, 4d, 5h, 6b, and 7, as applicable. Also complete this part to provide any other additional information (see instructions).
Return Reference Explanation
Schedule E, Part I, Line 3, Racially nondiscriminatory policy THE UNIVERSITY OF DAYTON RECRUITS ON NATIONAL AND INTERNATIONAL LEVELS AND INCLUDES OUR NON-DISCRIMINATION POLICY IN OUR PRINTED AND WEB-BASED RECRUITMENT AND REGISTRATION MATERIALS.
Schedule E, Part I, Line 6a, Financial aid or assistance from a governmental agency THE UNIVERSITY OF DAYTON RECEIVES FINANCIAL ASSISTANCE FROM THE DEPARTMENT OF EDUCATION IN THE FORM OF FEDERAL FINANCIAL AID FOR ITS STUDENTS.
Schedule E (Form 990 or 990-EZ) 2013
Additional Data


Software ID: 13000248
Software Version: 2013v3.1
SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990,Part IV, line 14b, 15, or 16.Right pointing arrow large image Attach to Form 990. Right pointing arrow large image See separate instructions.Right pointing arrow large image Information about Schedule F (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
UNIVERSITY OF DAYTON
 
Employer identification number

31-0536715
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 14b.
1
For grantmakers.Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? ...............................
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in region (d) Activities conducted in region (by type) (e.g., fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in region		 (f) Total expenditures
for and investments
in region
SOUTH ASIA 0 1 PROGRAM SERVICES STUDENT RECRUITMENT 194,117
EAST ASIA AND THE PACIFIC 1 2 PROGRAM SERVICES INTERNATIONAL CAMPUS 422,819
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES STUDY ABROAD 191,531
SOUTH AMERICA 0 0 PROGRAM SERVICES STUDY ABROAD 10,094
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES STUDY ABROAD 1,305,466
CENTRAL AMERICA AND THE CARIBBEAN     INVESTMENTS   133,291,700
MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES STUDENT RECRUITMENT 3,600
           
           
           
           
           
           
           
           
           
           
3a Sub-total .....      
b Total from continuation sheets to Part I ...      
c Totals (add lines 3a and 3b) 1 3 135,419,327
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2013
Schedule F (Form 990) 2013
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of non-cash
assistance 		(h) Description
of non-cash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter ....MediumBullet
 
3
Enter total number of other organizations or entities .......................MediumBullet
 
Schedule F (Form 990) 2013
Schedule F (Form 990) 2013Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
non-cash
assistance 		(g) Description
of non-cash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
ACADEMIC SCHOLARSHIPS TO UD STUDENTS EUROPE (INCLUDING ICELAND AND GREENLAND) 31 160,936 TUITION REDUCTION CREDIT      
ACADEMIC SCHOLARSHIPS TO UD STUDENTS EAST ASIA AND THE PACIFIC 51 216,004 TUITION REDUCTION CREDIT      
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2013
Schedule F (Form 990) 2013
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes,"the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926)......................................
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A).......................................
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471)..............................
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621)...............................................
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships. (see Instructions for Form 8865)....................................
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to file Form 5713, International Boycott Report (see Instructions for Form 5713)................................................
Schedule F (Form 990) 2013
Schedule F (Form 990) 2013
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information (see instructions).
ReturnReference Explanation
SCHEDULE F, PART I, LINE 3, STUDENT RECRUITMENT EXPENDITURES STUDENT RECRUITMENT EXPENDITURES ARE FOR THE SERVICES OF THE RECRUITING AGENTS AND ANY EXPENSES ASSOCIATED WITH STUDENT RECRUITMENT IN THAT SPECIFIC GEOGRAPHIC REGION. SERVICES ARE PAID ACCORDING TO A WRITTEN CONTRACT WITH THE AGENT AND ARE EVALUATED YEARLY. ALL EXPENSES ARE REIMBURSED AT COST. STUDY ABROAD EXPENSES ARE FOR THE PROGRAMS CONDUCTED BY THE UNIVERSITY FOR ITS STUDENTS DURING THE SUMMER TERM (MAY-JULY) AND DURING THE CHRISTMAS BREAK (DECEMBER-JANUARY). DURING THIS FISCAL YEAR, THERE WERE EIGHT PROGRAMS CONDUCTED IN EUROPE, THREE PROGRAMS IN AFRICA, AND ONE PROGRAM IN SOUTH AMERICA. IN 2011, THE UNIVERSITY SIGNED A MEMORANDUM OF UNDERSTANDING WITH SUZHOU INDUSTRIAL PARK THAT LEAD TO THE CREATION OF THE UNIVERSITY OF DAYTON CHINA INSTITUTE (UDCI LTD.) IN A GROWING INDUSTRIAL DEVELOPMENT SITE IN SUZHOU, JIANGSU PROVINCE, PEOPLE'S REPUBLIC OF CHINA. THE PURPOSE OF UCDI LTD. IS TO PROVIDE RESEARCH FACILITIES TO UD FACULTY AND STUDENTS AND TO DELIVER COURSES, CONTINUING EDUCATION AND EXECUTIVE TRAINING TO COMPANIES LOCATED IN THE INDUSTRIAL PARK.
Schedule F, Part I, Line 3, Method to account for expenditures on org.'s financial statements CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL EAST ASIA AND THE PACIFIC: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL MIDDLE EAST AND NORTH AFRICA: ACCRUAL SOUTH AMERICA: ACCRUAL SOUTH ASIA: ACCRUAL SUB-SAHARAN AFRICA: ACCRUAL
Schedule F, Part I, Line 3, Method to account for expenditures on org.'s financial statements CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL EAST ASIA AND THE PACIFIC: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL MIDDLE EAST AND NORTH AFRICA: ACCRUAL SOUTH AMERICA: ACCRUAL SOUTH ASIA: ACCRUAL SUB-SAHARAN AFRICA: ACCRUAL
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2013
Additional Data


Software ID: 13000248
Software Version: 2013v3.1



SCHEDULE G (Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ. right arrowSee separate instructions.
right arrowInformation about Schedule G (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
UNIVERSITY OF DAYTON
 
Employer identification number

31-0536715
Part I
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.
(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
 
RUFFALOCODY
65 KIRKWOOD NORTH ROAD SW
 
CEDAR RAPIDS, IA52404 		TELEFUND   No 766,666 288,228 478,438
             
             
             
             
             
             
             
             
             
Total .................right arrow 766,666 288,228 478,438
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
AL, AK, AR, CO, CT, FL, HI, LA, MA, MI, MN, MS, MO, NH, NJ, NY, NC, ND, OH, OK, OR, SC, UT, VA, WA, WV, WI
For Paperwork Reduction Act Notice, see the Instructions for Form 990or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2013
Schedule G (Form 990 or 990-EZ) 2013
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.
(a) Event #1

 
(event type) 		(b) Event #2

 
(event type) 		(c) Other events

 
(total number) 		(d) Total events
(add col. (a) through col. (c))
VerticalRevenue 1 Gross receipts . . .        
2 Less: Contributions . .        
3 Gross income (line 1
minus line 2) . . . 		       
VerticalDirectExpenses 4 Cash prizes . . .        
5 Noncash prizes . .        
6 Rent/facility costs . .        
7 Food and beverages .        
8 Entertainment . . .        
9 Other direct expenses .        
10 Direct expense summary. Add lines 4 through 9 in column (d) ........... right arrow  
11 Net income summary. Subtract line 10 from line 3, column (d)........... right arrow  
Part III
Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue (a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))
1 Gross revenue . . . .        
VerticalDirectExpenses 2 Cash prizes . . . .        
3 Non-cash prizes . . .        
4 Rent/facility costs . . .        
5 Other direct expenses . .        
6 Volunteer labor . . .
%
%
%
7 Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow  
8 Net gaming income summary. Subtract line 7 from line 1, column (d) ......... right arrow  
9
Enter the state(s) in which the organization operates gaming activities:
a
Is the organization licensed to operate gaming activities in each of these states? ............
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....
b
If "Yes," explain:
 
Schedule G (Form 990 or 990-EZ) 2013
Schedule G (Form 990 or 990-EZ) 2013
Page 3
11
Does the organization operate gaming activities with nonmembers? .................
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? ..........................
13
Indicate the percentage of gaming activity operated in:
a
The organization's facility ......................
13a
%
b
An outside facility ........................
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? ......................................
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
 
 
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? ............................
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also complete this part to provide any additional information (see instructions).
Return Reference Explanation
Schedule G, Part I, Line 2b, Describe the custody or control arrangement. RUFFALOCODY-THE UNIVERSITY ENGAGED RUFFALOCODY TO MANAGE THE TELEFUND PROGRAM. THE COMPANY PROVIDES THE FOLLOWING SERVICES: IT HIRES UD STUDENTS TO MAKE THE CALLS TO DONORS; FASHIONS THE SCRIPTS THAT THE STUDENT CALLERS USE AND FOLLOWS UP WITH MAILINGS TO DONORS, SUCH AS REMINDERS AND PLEDGE ACKNOWLEDGEMENTS. THE CONTRACT WITH RUFFALOCODY SPECIFIES AN ANNUAL FEE FOR THESE SERVICES. ALL FUNDS RAISED THROUGH THIS PROGRAM COME DIRECTLY TO THE UNIVERSITY. THE VENDOR DOES NOT RECEIVE ANY MONEY FROM THE DONORS, NOR ARE THEY COMPENSATED BASED ON A PERCENTAGE OF THE MONEY RAISED.;
Schedule G, Part I, Line 2b, payment of fees or payment of expenses RUFFALOCODY-THE CONTRACT WITH RUFFALOCODY ALSO SPECIFIES REIMBURSEMENT FOR MAILING EXPENSES. THE UNIVERSITY PAID $20,534 IN MAILING COSTS FOR THIS FISCAL YEAR. THESE EXPENSES ARE ITEMIZED ON THE MONTHLY INVOICE.;
Schedule G (Form 990 or 990-EZ) 2013
Additional Data


Software ID: 13000248
Software Version: 2013v3.1
Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990
lBullet Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
UNIVERSITY OF DAYTON
 
Employer identification number
31-0536715
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC Code section
if applicable		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
non-cash assistance		 (h) Purpose of grant
or assistance
(1) THE DAYTON FOUNDATION
40 N MAIN STREET 500
DAYTON,OH45423 		31-6027287 501(C)(3) 64,900       VARIOUS EDUCATIONAL PROJECTS
(2) THE DAYTON ART INSTITUTE
456 BELMONTE PARK NORTH
DAYTON,OH45405 		31-0537480 501(C)(3) 10,000       SPONSORSHIP OF ART EXHIBIT
(3) THE NATIONAL CONFERENCE FOR COMMUNITY AND JUSTICE OF GREATER DAYTON
14 WEST 1ST STREET SUITE 401
DAYTON,OH45402 		34-2056247 501(C)(3) 5,000       SPONSORSHIP OF 36TH ANNUAL FRIENDSHIP DINNER
(4) GOODWILL EASTER SEALS MIAMI VALLEY
1511 KUNTZ ROAD
DAYTON,OH45404 		31-0537112 501(C)(3) 50,000       MAIN STREET HEADQUARTERS PROJECT
(5) DAYTON LITERARY PEACE PRIZE FOUNDATION
PO BOX 461
DAYTON,OH454090461 		20-2905129 501(C)(3) 5,000       DAYTON LITERARY PEACE PRIZE EVENT SPONSOR
(6) THE UNITED WAY OF THE GREATER DAYTON AREA
33 WEST FIRST STREET SUITE 500
DAYTON,OH45402 		31-0536658 501(C)(3) 30,000       VARIOUS PROJECTS
(7) SINCLAIR COMMUNITY COLLEGE
444 WEST THIRD STREET
DAYTON,OH45402 		31-0723444 STATE OF OHIO 75,000       ADVANCED INTEGRATED MANUFACTURING CENTER COLLABORATIVE PROJECT
(8) COUNCIL FOR COMMUNITY OUTREACH AND DEVELOPMENT
5301 FREE PIKE
TROTWOOD,OH45426 		31-0642328 501(C)(3) 5,001       2014 MLK CELEBRATION SPONSOR








2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image
8
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2013

Schedule I (Form 990) 2013
Page 2
Part III
Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients		 (c)Amount of
cash grant		 (d)Amount of
non-cash assistance		 (e)Method of valuation (book,
FMV, appraisal, other)		 (f)Description of non-cash assistance
(1) ACADEMIC SCHOLARSHIPS FOR UD STUDENTS 8034 107,457,770 0 N/A N/A












Part IV
Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.
Return Reference Explanation
Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds THE UNIVERSITY OF DAYTON IS AN INDEPENDENT UNIVERSITY THAT PROVIDES SCHOLARSHIPS AND GRANTS TO ITS STUDENTS. THE STUDENTS QUALIFY TO RECEIVE THIS AID BASED UPON THEIR FINANCIAL NEED AND ACADEMIC TALENT. RECORDS ARE MAINTAINED THAT DOCUMENT THE STUDENTS' FINANCIAL NEED, ELIGIBILITY TO QUALIFY FOR THE SCHOLARSHIPS AND GRANTS AND THE AMOUNTS AWARDED ON AN ANNUAL BASIS.
Schedule I (Form 990) 2013


Additional Data


Software ID: 13000248
Software Version: 2013v3.1


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
SchJMediumBullet Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
UNIVERSITY OF DAYTON
 
Employer identification number

31-0536715
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ................
4a
Yes
 
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation
reported as deferred
in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(1)RYAN J MILLERHEAD COACH MEN'S BASKETBALL (i)
(ii)		 243,872
0 		415,000
0 		8,551
0 		11,313
0 		13,811
0 		692,547
0 		0
0
(2)WILLIAM M FISCHERVP STUDENT DEVELOPMENT (i)
(ii)		 153,542
0 		0
0 		5,602
0 		8,665
0 		11,752
0 		179,561
0 		0
0
(3)THOMAS D SKILLASSOCIATE PROVOST AND CIO (i)
(ii)		 187,094
0 		0
0 		1,297
0 		17,595
0 		63,574
0 		269,560
0 		0
0
(4)PAUL E MCGREALDEAN LAW (i)
(ii)		 267,623
0 		0
0 		736
0 		12,750
0 		10,855
0 		291,964
0 		0
0
(5)PATRICK G DONNELLYASSOC. PROVOST FACULTY & ADMIN (i)
(ii)		 157,846
0 		0
0 		1,913
0 		14,527
0 		24,834
0 		199,120
0 		0
0
(6)JOSEPH E SALIBASR. VP ACADEMICS (i)
(ii)		 258,737
0 		0
0 		25,623
0 		22,950
0 		16,143
0 		323,453
0 		0
0
(7)PAUL M BOBROWSKIDEAN BUSINESS (i)
(ii)		 205,047
0 		0
0 		19,686
0 		11,149
0 		4,571
0 		240,453
0 		0
0
(8)TIMOTHY J WABLERVP ATHLETICS (i)
(ii)		 202,764
0 		0
0 		28,519
0 		19,012
0 		10,389
0 		260,684
0 		0
0
(9)TONY E SALIBADEAN ENGINEERING (i)
(ii)		 190,447
0 		0
0 		17,745
0 		18,826
0 		49,479
0 		276,497
0 		0
0
(10)DAVID L HARPERVP ADVANCEMENT (i)
(ii)		 220,679
0 		0
0 		6,026
0 		16,469
0 		11,325
0 		254,499
0 		0
0
(11)PAUL H BENSONDEAN ARTS & SCIENCES (i)
(ii)		 194,818
0 		0
0 		1,548
0 		17,945
0 		19,445
0 		233,756
0 		0
0
(12)KEVIN R KELLYDEAN EDUCATION (i)
(ii)		 196,140
0 		0
0 		1,286
0 		9,860
0 		9,097
0 		216,383
0 		0
0
(13)BETH H KEYESVP FACILITIES (i)
(ii)		 161,294
0 		0
0 		2,835
0 		13,808
0 		7,525
0 		185,462
0 		0
0
(14)JOYCE M CARTERVP HUMAN RESOURCES (i)
(ii)		 143,819
0 		0
0 		23,827
0 		11,534
0 		80,544
0 		259,724
0 		0
0
(15)SUNDAR KUMARASAMYVP ENROLLMENT MGT (i)
(ii)		 212,651
0 		0
0 		17,219
0 		16,039
0 		11,718
0 		257,627
0 		0
0
(16)DANIEL J CURRAN PHDPRESIDENT (i)
(ii)		 471,523
0 		43,220
0 		98,868
0 		119,125
0 		35,258
0 		767,994
0 		0
0
(17)MICHAEL V MCCABEVP RESEARCH (i)
(ii)		 252,134
0 		0
0 		25,473
0 		21,005
0 		8,457
0 		307,069
0 		0
0
(18)JAMES J JABIRHEAD COACH WOMEN'S BASKETBALL (i)
(ii)		 207,746
0 		70,000
0 		9,878
0 		15,687
0 		73,946
0 		377,257
0 		0
0
(19)THOMAS E BURKHARDTVP FINANCE (i)
(ii)		 242,467
0 		0
0 		15,472
0 		21,546
0 		10,334
0 		289,819
0 		0
0
(20)JEFFREY W MORRISPROFESSOR (i)
(ii)		 64,562
0 		40,918
0 		163,672
0 		9,820
0 		7,904
0 		286,876
0 		0
0
(21)VERNELLIA R RANDALLPROFESSOR (i)
(ii)		 66,324
0 		33,084
0 		133,052
0 		7,499
0 		3,389
0 		243,348
0 		0
0
(22)RICHARD B SAPHIREPROFESSOR (i)
(ii)		 64,908
0 		39,710
0 		159,729
0 		9,530
0 		7,138
0 		281,015
0 		0
0
(23)JOSEPH F CASTELLANODEAN BUSINESS (FORMER KEY EMPLOYEE) (i)
(ii)		 134,758
0 		0
0 		2,414
0 		10,726
0 		14,514
0 		162,412
0 		0
0
(24)LISA A KLOPPENBERGDEAN SCHOOL OF LAW (FORMER KEY EMPLOYEE) (i)
(ii)		 89,777
0 		55,301
0 		376
0 		11,060
0 		26,647
0 		183,161
0 		0
0
(25)THOMAS J LASLEYDEAN EDUCATION (FORMER KEY EMPLOYEE) (i)
(ii)		 170,420
0 		0
0 		2,807
0 		15,749
0 		14,733
0 		203,709
0 		0
0
Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference Explanation
Schedule J, Part I, Line 1a, First-class or charter travel THE PRESIDENT TRAVELS BUSINESS CLASS WHEN AVAILABLE OR FIRST CLASS WHEN OTHER OPTIONS ARE NOT AVAILABLE ON INTERNATIONAL BUSINESS TRIPS. THE MEN'S BASKETBALL TEAM MAY TRAVEL VIA CHARTERED FLIGHTS TO GAMES TO MINIMIZE THE TIME SPENT AWAY FROM CAMPUS FOR THE PLAYERS. THESE BENEFITS ARE NOT INCLDUED IN TAXABLE COMPENSATION.
Schedule J, Part I, Line 1a, Travel for companions SPOUSES OF THE PRESIDENT, VP FOR ATHLETICS, AND HEAD MEN'S BASKETBALL COACH MAY TRAVEL TO A LIMITED NUMBER OF EVENTS FOR BUSINESS PURPOSES EACH YEAR; THESE EVENTS INCLUDE ALUMNI EVENTS, MEN'S BASKETBALL CONFERENCE TOURNAMENTS AND THE NCAA MEN'S BASKETBALL TOURNAMENT. THESE EMPLOYEES ARE TAXED ON THE PERSONAL COMPONENT OF THE TRAVEL.
Schedule J, Part I, Line 1a, Housing allowance or residence for personal use THE PRESIDENT RECEIVES A YEARLY TAXABLE HOUSING ALLOWANCE.
Schedule J, Part I, Line 1a, Health or social club dues or initiation fees THE UNIVERSITY PAYS SOCIAL CLUB DUES FOR THE PRESIDENT, SOME VICE PRESIDENTS AND DEANS. THESE EMPLOYEES ARE TAXED ON THEIR PERSONAL USE OF THE CLUB DUES.
Schedule J, Part I, Line 4a, Severance or change-of-control payment THE THREE PROFESSORS LISTED AS THE HIGHEST PAID EMPLOYEES RECEIVED PAYMENTS UNDER THE UNIVERSITY OF DAYTON SCHOOL OF LAW TENURED FACULTY VOLUNTARY SEPARATION INCENTIVE PLAN. JEFFREY W. MORRIS $163,672 VERNELLIA R. RANDALL $132,337 RICHARD B. SAPHIRE $158,840
Schedule J, Part I, Line 4b, Supplemental nonqualified retirement plan PARTICIPATION IN A SUPPLEMENTAL NON QUALIFIED RETIREMENT PLAN, 457(F) PLAN: DANIEL J. CURRAN $100,000 (FUNDING OF PLAN). DR. CURRAN IS THE ONLY EMPLOYEE PARTICIPATING IN THIS PLAN.
SCHEDULE J, PART II, COLUMN (B)(II), BONUS COMPENSATION THE MEN'S BASKETBALL COACH RECEIVED A BONUS PAYMENT, AS SPECIFIED IN HIS CONTRACT, BASED UPON THE ACADEMIC PERFORMANCE RATE OF THE MEN'S BASKETBALL TEAM AND BASED UPON THE PERFORMANCE OF THE MEN'S BASKETBALL TEAM DURING THE POST-SEASON. THE WOMEN'S BASKETBALL COACH RECEIVED A BONUS PAYMENT, AS SPECIFIED IN HIS CONTRACT, BASED UPON THE PERFORMANCE OF THE WOMEN'S BASKETBALL TEAM DURING THE REGULAR AND POST-SEASON.
Schedule J (Form 990) 2013

Additional Data


Software ID: 13000248
Software Version: 2013v3.1
Schedule K
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information on Tax Exempt Bonds
SchKMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions,
explanations, and any additional information in Part VI.
SchKMediumBullet Attach to Form 990. SchKMediumBullet See separate instructions.
SchKMediumBulletInformation about Schedule K (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
UNIVERSITY OF DAYTON
 
Employer identification number
31-0536715
Part I
Bond Issues
(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On
behalf of
issuer 		(i) Pool
financing
Yes No Yes No Yes No
A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756AUF7 12-02-2004 16,744,216 2004 REVENUE BONDS - REFUNDING   X   X   X
B OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756AYG1 08-04-2006 12,154,493 2006 REVENUE BONDS - REFUNDING   X   X   X
C OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756AXP2 08-04-2006 92,808,635 2006 REVENUE BONDS - CONSTRUCTION   X   X   X
D OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756AYD8 08-04-2006 22,824,354 2006 REVENUE BONDS - REFUNDING   X   X   X
OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756BXU9 03-20-2009 55,124,578 2009 REVENUE BONDS - CONSTRUCTION   X   X   X
OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756BXU9 03-20-2009 19,120,467 2009 REVENUE BONDS - REFUNDING   X   X   X
OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756BYZ7 03-16-2011 42,580,636 2011 REVENUE BONDS - CONSTRUCTION   X   X   X
OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756BYY0 03-16-2011 19,085,647 2011 REVENUE BONDS - REFUNDING   X   X   X
OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756A8B1 02-12-2013 65,898,556 2013 REVENUE BONDS - CONSTRUCTION   X   X   X
Part II
Proceeds
A B C D
1 Amount of bonds retired . . . . . . . . . . . . . . 9,820,000 3,605,000 1,520,000 15,625,000
2 Amount of bonds legally defeased . . . . . . . . . . . 0 0 0 0
3 Total proceeds of issue . . . . . . . . . . . . . . 17,333,251 12,951,780 98,559,146 23,533,957
4 Gross proceeds in reserve funds . . . . . . . . . . . . 0 0 0 0
5 Capitalized interest from proceeds . . . . . . . . . . . 0 0 0 0
6 Proceeds in refunding escrows . . . . . . . . . . . . 0 0 0 0
7 Issuance costs from proceeds . . . . . . . . . . . . 153,051 99,928 735,623 183,956
8 Credit enhancement from proceeds . . . . . . . . . . . 84,495 110,152 707,589 0
9 Working capital expenditures from proceeds . . . . . . . . . 0 0 0 0
10 Capital expenditures from proceeds . . . . . . . . . . . 0 0 29,081,262 0
11 Other spent proceeds . . . . . . . . . . . . . . 17,095,705 12,741,700 68,034,672 23,350,001
12 Other unspent proceeds . . . . . . . . . . . . . . 0 0 0 0
13 Year of substantial completion . . . . . . . . . . . . 2007 2007 2010 2006
Yes No Yes No Yes No Yes No
14 Were the bonds issued as part of a current refunding issue? . . . . . X     X X   X  
15 Were the bonds issued as part of an advance refunding issue? . . . . . X   X   X     X
16 Has the final allocation of proceeds been made? . . . . . . . . X   X   X   X  
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? . . . . . . . . . . . . . . X   X   X   X  
Part III
Private Business Use
A B C D
Yes No Yes No Yes No Yes No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? . . . . . . .   X       X   X
2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . . . . . .   X       X   X
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) 2013
Schedule K (Form 990) 2013
Page 2
Part III
Private Business Use (Continued)
A B C D
Yes No Yes No Yes No Yes No
3a Are there any management or service contracts that may result in private business use of bond-financed property? . . . . . . . . . . . .   X       X   X
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?                
c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . . . . . . . . . . X       X     X
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property? X       X      
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . . SchKMediumBullet 0 % 0 % 1.600 % 0.720 %
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government . . . . . . . SchKMediumBullet 0 % 0 % 0.250 % 0.770 %
6 Total of lines 4 and 5 . . . . . . . . . . . . . 0 % 0 % 1.850 % 1.490 %
7 Does the bond issue meet the private security or payment test? . . . . .   X       X   X
8a Has there been a sale or disposition of any of the bond financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?. . . . . . . . . . . . . . . . .   X       X   X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of.        
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? . . . . . . . . . . . . .                
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under
Regulations sections 1.141-12 and 1.145-2? . . . . . . . 		X       X   X  
Part IV
Arbitrage
A B C D
Yes No Yes No Yes No Yes No
1 Has the issuer filed Form 8038-T? . . . . .   X   X   X   X
2 If "No" to line 1, did the following apply? . . . .
a Rebate not due yet? . . . . . . . .   X   X   X   X
b Exception to rebate? . . . . . . . .   X   X   X   X
c No rebate due? . . . . . . . . X   X   X   X  
If you checked "No rebate due" in line 2c, provide in
Part VI the date the rebate computation was performed
3 Is the bond issue a variable rate issue? . . . .   X   X   X   X
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?   X X   X   X  
b Name of provider . . . . . . . . . MORGAN STANLEY
  		MORGAN STANLEY
  		MORGAN STANLEY
  		 
 
c Term of hedge . . . . . . . . . . 11.7 11.7 18.6 9.1
d Was the hedge superintegrated? . . . .   X   X   X   X
e Was the hedge terminated? . . . . . .   X   X   X   X
Schedule K (Form 990) 2013
Schedule K (Form 990) 2013
Page 3
Part IV
Arbitrage (Continued)
A B C D
Yes No Yes No Yes No Yes No
5a Were gross proceeds invested in a guaranteed investment contract (GIC)? . . . . . . . . .   X   X   X   X
b Name of provider . . . . . . . . .  
  		 
  		 
  		 
 
c Term of GIC . . . . . . . . . . 0.0 0.0 0.0 0.0
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? . . . . .                
6 Were any gross proceeds invested beyond an available temporary period? . . . . . . . .   X   X   X   X
7 Has the organization established written procedures to monitor the requirements of section 148? . . . X   X   X   X  
Part V
Procedures To Undertake Corrective Action
A B C D
Yes No Yes No Yes No Yes No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations? X   X   X   X  
Part VI
Supplemental Information. Provide additional information for responses to questions on Schedule K (see instructions).
Return Reference Explanation
SCHEDULE K, PART I, COLUMN (F), 2011 REVENUE BONDS - CONSTRUCTION THE 2011 BOND PROCEEDS WERE USED TO CONSTRUCT AND FURNISH A NEW APARTMENT STYLE STUDENT RESIDENCE COMPLEX; TO RENOVATE THE COLLEGE PARK CENTER TO PROVIDE SPACE FOR THE VISUAL ARTS DEPARTMENT, INCLUDING CLASSROOM AND STUDENT WORKSPACE; UPGRADE DINING AND FOOD SERVICE FACILITIES IN A CAMPUS RESIDENCE HALL; AND AQUIRE AND UPGRADE TECHNOLOGY EQUIPMENT FOR THE 1700 SOUTH PATTERSON BUILDING.
SCHEDULE K, PART I, COLUMN (F), 2013 REVENUE BONDS - CONSTRUCTION THE 2013 BOND PROCEEDS WERE USED TO CONSTRUCT, FURNISH AND EQUIP IMPROVEMENTS TO THE SCIENCE CENTER COMPLEX AND OTHER ACADEMIC BUILDINGS INCLUDING CLASSROOMS, COMMON AREAS AND ADMINISTRATIVE OFFICES; RENOVATE AND FURNISH STUDENT RESIDENCE HALLS, APARTMENTS AND HOUSES; AND FOR LIBRARY RENOVATIONS. THE 2013 BOND PROCEEDS WERE ALSO USED TO REFUND THE BALANCE ON THE 2004 BOND ISSUE DATED DECEMBER 2, 2004, WHICH WERE USED ORIGINALLY FOR CONSTRUCTION TOTALLING $35,659,187
SCHEDULE K, PART I, COLUMN (F), 2006 REVENUE BONDS - REFUNDING THE 2006 BOND PROCEEDS WERE USED TO REFUND PORTIONS OF THE BOND ISSUE DATED JULY 2, 1997 AND JULY 20, 2000, WHICH WAS USED TO CONSTRUCT IMPROVE AND EQUIP THE SCIENCE EDUCATION BUILDING; CONSTRUCT A NEW STUDENT APARTMENT BUILDING; AND RENOVATE ADMINISTRATIVE AND ACADEMIC BUILDINGS; TO REFUND THE BOND ISSUE DATED OCTOBER 29, 2003, WHICH WAS USED TO PAY COSTS ASSOCIATED WITH THE ISSUANCE OF THE 2006 BOND ISSUE.
SCHEDULE K, PART I, COLUMN (F), 2006 REVENUE BONDS - CONSTRUCTION THE 2006 BOND PROCEEDS WERE USED TO RENOVATE STUDENT RESIDENCE HALLS, APARTMENTS AND HOUSES; TO RENOVATE LABORATORY, RESEARCH AND CLASSROOM AREAS; AND TO RENOVATE THE UNIVERSITY RESEARCH INSTITUTE AND OTHER LABORATORY FACILITIES.
SCHEDULE K, PART I, COLUMN (F), 2004 REVENUE BONDS - REFUNDING 2004 REVENUE BONDS - REFUNDING; THE 2004 BOND PROCEEEDS WERE USED TO REFUND THE BOND ISSUES DATED JUNE 30, 1994 AND JULY 2, 1997, WHICH WERE USED TO CONSTRUCT AND EQUIP THE LAW SCHOOL AND LIBRARY, INSTALL COMPUTER SYSTEMS, RENOVATE STUDENT RESIDENCE HALLS AND UPGRADE CLASSROOM AND OFFICE SPACE IN VARIOUS CAMPUS BUILDINGS.
SCHEDULE K, PART I, COLUMN (F), 2009 REVENUE BONDS - CONSTRUCTION 2009 REVENUE BONDS - CONSTRUCTION; THE BOND PROCEEDS WERE USED TO RENOVATE STUDENT RESIDENCE FACILITIES AND TO RENOVATE CLASSROOM AND LABRATORY FACILITIES.
SCHEDULE K, PART I, COLUMN (F), 2009 REVENUE BONDS - REFUNDING THE 2009 BOND PROCEEDS WERE USED TO REFUND A PORTION OF THE BOND ISSUE DATED JULY 2, 1997; TO REFUND A PORTION OF THE BOND ISSUE DATED JULY 9, 1998, WHICH WAS USED TO CONSTRUCT, IMPROVE AND EQUIP VARIOUS ACADEMIC AND ADMINISTRATIVE FACILITIES; TO REFUND A PORTION OF THE BANK NOTE ISSUED ON APRIL 16, 2008 WHICH WAS USED TO REFUND THE STATE OF OHIO HIGHER EDUCATIONAL FACILITY COMMISSION REVENUE BONDS DATED MAY 1, 2002, WHICH WERE ISSUED TO RENOVATE THE ARENA ATHLETIC FACILITIES, CONSTRUCT SCIENCE LABRATORY FACILITIES AND AQUIRE AND RENOVATE STUDENT HOUSES.
SCHEDULE K, PART I, COLUMN (F), 2006 REVENUE BONDS - REFUNDING THE 2006 BOND PROCEEDS WERE USED TO REFUND PORTIONS OF THE BOND ISSUE DATED JULY 2, 1997 AND JULY 20, 2000, WHICH WAS USED TO CONSTRUCT, IMPROVE AND EQUIP THE SCIENCE EDUCATION BUILDING; CONSTRUCT A NEW STUDENT APARTMENT BUILDING; AND RENOVATE ADMINISTRATIVE AND ACADEMIC BUILDINGS; TO REFUND THE BOND ISSUE DATED OCTOBER 29, 2003, WHICH WAS USED TO PAY COSTS ASSOCIATED WITH THE ISSUANCE OF THE 2006 BOND ISSUE.
Sch K, Part IV, Line 2c, ISSUER NAME: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION : No Rebate Due. THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 08/04/2011 FOR THE 2006 BOND ISSUES..
Sch K, Part IV, Line 2c, ISSUER NAME: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION : No Rebate Due. THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 08/04/2011 FOR THE 2006 BOND ISSUES..
Sch K, Part IV, Line 2c, ISSUER NAME: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION : No Rebate Due. THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 03/20/2014 FOR THE 2009 BOND ISSUE..
Sch K, Part IV, Line 2c, ISSUER NAME: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION : No Rebate Due. THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 08/04/2011 FOR THE 2006 BOND ISSUES..
Sch K, Part IV, Line 2c, ISSUER NAME: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION : No Rebate Due. THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 03/20/2014 FOR THE 2009 BOND ISSUE..
Sch K, Part IV, Line 2c, ISSUER NAME: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION : No Rebate Due. THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 12/02/2014 FOR THE 2004 BOND ISSUE..
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 03/16/2011 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $19,085,647 TOTAL INVESTMENT EARNINGS: $4,783
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 02/12/2013 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $65,898,556 TOTAL INVESTMENT EARNINGS: $22,908
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 12/02/2004 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $16,744,216 TOTAL INVESTMENT EARNINGS: $589,035
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 08/04/2006 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $12,154,493 TOTAL INVESTMENT EARNINGS: $797,287
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 08/04/2006 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $92,808,635 TOTAL INVESTMENT EARNINGS: $5,750,511
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 08/04/2006 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $22,824,354 TOTAL INVESTMENT EARNINGS: $709,603
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 03/20/2009 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $55,124,578 TOTAL INVESTMENT EARNINGS: $26,134
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 03/20/2009 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $19,120,467 TOTAL INVESTMENT EARNINGS: $284,929
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 03/16/2011 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $42,580,636 TOTAL INVESTMENT EARNINGS: $9,334
Schedule K (Form 990) 2013

Additional Data


Software ID: 13000248
Software Version: 2013v3.1

Schedule K
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information on Tax Exempt Bonds
SchKMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions,
explanations, and any additional information in Part VI.
SchKMediumBullet Attach to Form 990. SchKMediumBullet See separate instructions.
SchKMediumBulletInformation about Schedule K (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
UNIVERSITY OF DAYTON
 
Employer identification number
31-0536715
Part I
Bond Issues
(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On
behalf of
issuer 		(i) Pool
financing
Yes No Yes No Yes No
A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756AUF7 12-02-2004 16,744,216 2004 REVENUE BONDS - REFUNDING   X   X   X
B OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756AYG1 08-04-2006 12,154,493 2006 REVENUE BONDS - REFUNDING   X   X   X
C OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756AXP2 08-04-2006 92,808,635 2006 REVENUE BONDS - CONSTRUCTION   X   X   X
D OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756AYD8 08-04-2006 22,824,354 2006 REVENUE BONDS - REFUNDING   X   X   X
OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756BXU9 03-20-2009 55,124,578 2009 REVENUE BONDS - CONSTRUCTION   X   X   X
OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756BXU9 03-20-2009 19,120,467 2009 REVENUE BONDS - REFUNDING   X   X   X
OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756BYZ7 03-16-2011 42,580,636 2011 REVENUE BONDS - CONSTRUCTION   X   X   X
OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756BYY0 03-16-2011 19,085,647 2011 REVENUE BONDS - REFUNDING   X   X   X
OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756A8B1 02-12-2013 65,898,556 2013 REVENUE BONDS - CONSTRUCTION   X   X   X
Part II
Proceeds
A B C D
1 Amount of bonds retired . . . . . . . . . . . . . . 9,820,000 3,605,000 1,520,000 15,625,000
2 Amount of bonds legally defeased . . . . . . . . . . . 0 0 0 0
3 Total proceeds of issue . . . . . . . . . . . . . . 17,333,251 12,951,780 98,559,146 23,533,957
4 Gross proceeds in reserve funds . . . . . . . . . . . . 0 0 0 0
5 Capitalized interest from proceeds . . . . . . . . . . . 0 0 0 0
6 Proceeds in refunding escrows . . . . . . . . . . . . 0 0 0 0
7 Issuance costs from proceeds . . . . . . . . . . . . 153,051 99,928 735,623 183,956
8 Credit enhancement from proceeds . . . . . . . . . . . 84,495 110,152 707,589 0
9 Working capital expenditures from proceeds . . . . . . . . . 0 0 0 0
10 Capital expenditures from proceeds . . . . . . . . . . . 0 0 29,081,262 0
11 Other spent proceeds . . . . . . . . . . . . . . 17,095,705 12,741,700 68,034,672 23,350,001
12 Other unspent proceeds . . . . . . . . . . . . . . 0 0 0 0
13 Year of substantial completion . . . . . . . . . . . . 2007 2007 2010 2006
Yes No Yes No Yes No Yes No
14 Were the bonds issued as part of a current refunding issue? . . . . . X     X X   X  
15 Were the bonds issued as part of an advance refunding issue? . . . . . X   X   X     X
16 Has the final allocation of proceeds been made? . . . . . . . . X   X   X   X  
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? . . . . . . . . . . . . . . X   X   X   X  
Part III
Private Business Use
A B C D
Yes No Yes No Yes No Yes No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? . . . . . . .   X       X   X
2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . . . . . .   X       X   X
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) 2013
Schedule K (Form 990) 2013
Page 2
Part III
Private Business Use (Continued)
A B C D
Yes No Yes No Yes No Yes No
3a Are there any management or service contracts that may result in private business use of bond-financed property? . . . . . . . . . . . .   X       X   X
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?                
c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . . . . . . . . . . X       X     X
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property? X       X      
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . . SchKMediumBullet 0 % 0 % 1.600 % 0.720 %
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government . . . . . . . SchKMediumBullet 0 % 0 % 0.250 % 0.770 %
6 Total of lines 4 and 5 . . . . . . . . . . . . . 0 % 0 % 1.850 % 1.490 %
7 Does the bond issue meet the private security or payment test? . . . . .   X       X   X
8a Has there been a sale or disposition of any of the bond financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?. . . . . . . . . . . . . . . . .   X       X   X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of.        
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? . . . . . . . . . . . . .                
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under
Regulations sections 1.141-12 and 1.145-2? . . . . . . . 		X       X   X  
Part IV
Arbitrage
A B C D
Yes No Yes No Yes No Yes No
1 Has the issuer filed Form 8038-T? . . . . .   X   X   X   X
2 If "No" to line 1, did the following apply? . . . .
a Rebate not due yet? . . . . . . . .   X   X   X   X
b Exception to rebate? . . . . . . . .   X   X   X   X
c No rebate due? . . . . . . . . X   X   X   X  
If you checked "No rebate due" in line 2c, provide in
Part VI the date the rebate computation was performed
3 Is the bond issue a variable rate issue? . . . .   X   X   X   X
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?   X X   X   X  
b Name of provider . . . . . . . . . MORGAN STANLEY
  		MORGAN STANLEY
  		MORGAN STANLEY
  		 
 
c Term of hedge . . . . . . . . . . 11.7 11.7 18.6 9.1
d Was the hedge superintegrated? . . . .   X   X   X   X
e Was the hedge terminated? . . . . . .   X   X   X   X
Schedule K (Form 990) 2013
Schedule K (Form 990) 2013
Page 3
Part IV
Arbitrage (Continued)
A B C D
Yes No Yes No Yes No Yes No
5a Were gross proceeds invested in a guaranteed investment contract (GIC)? . . . . . . . . .   X   X   X   X
b Name of provider . . . . . . . . .  
  		 
  		 
  		 
 
c Term of GIC . . . . . . . . . . 0.0 0.0 0.0 0.0
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? . . . . .                
6 Were any gross proceeds invested beyond an available temporary period? . . . . . . . .   X   X   X   X
7 Has the organization established written procedures to monitor the requirements of section 148? . . . X   X   X   X  
Part V
Procedures To Undertake Corrective Action
A B C D
Yes No Yes No Yes No Yes No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations? X   X   X   X  
Part VI
Supplemental Information. Provide additional information for responses to questions on Schedule K (see instructions).
Return Reference Explanation
SCHEDULE K, PART I, COLUMN (F), 2011 REVENUE BONDS - CONSTRUCTION THE 2011 BOND PROCEEDS WERE USED TO CONSTRUCT AND FURNISH A NEW APARTMENT STYLE STUDENT RESIDENCE COMPLEX; TO RENOVATE THE COLLEGE PARK CENTER TO PROVIDE SPACE FOR THE VISUAL ARTS DEPARTMENT, INCLUDING CLASSROOM AND STUDENT WORKSPACE; UPGRADE DINING AND FOOD SERVICE FACILITIES IN A CAMPUS RESIDENCE HALL; AND AQUIRE AND UPGRADE TECHNOLOGY EQUIPMENT FOR THE 1700 SOUTH PATTERSON BUILDING.
SCHEDULE K, PART I, COLUMN (F), 2013 REVENUE BONDS - CONSTRUCTION THE 2013 BOND PROCEEDS WERE USED TO CONSTRUCT, FURNISH AND EQUIP IMPROVEMENTS TO THE SCIENCE CENTER COMPLEX AND OTHER ACADEMIC BUILDINGS INCLUDING CLASSROOMS, COMMON AREAS AND ADMINISTRATIVE OFFICES; RENOVATE AND FURNISH STUDENT RESIDENCE HALLS, APARTMENTS AND HOUSES; AND FOR LIBRARY RENOVATIONS. THE 2013 BOND PROCEEDS WERE ALSO USED TO REFUND THE BALANCE ON THE 2004 BOND ISSUE DATED DECEMBER 2, 2004, WHICH WERE USED ORIGINALLY FOR CONSTRUCTION TOTALLING $35,659,187
SCHEDULE K, PART I, COLUMN (F), 2006 REVENUE BONDS - REFUNDING THE 2006 BOND PROCEEDS WERE USED TO REFUND PORTIONS OF THE BOND ISSUE DATED JULY 2, 1997 AND JULY 20, 2000, WHICH WAS USED TO CONSTRUCT IMPROVE AND EQUIP THE SCIENCE EDUCATION BUILDING; CONSTRUCT A NEW STUDENT APARTMENT BUILDING; AND RENOVATE ADMINISTRATIVE AND ACADEMIC BUILDINGS; TO REFUND THE BOND ISSUE DATED OCTOBER 29, 2003, WHICH WAS USED TO PAY COSTS ASSOCIATED WITH THE ISSUANCE OF THE 2006 BOND ISSUE.
SCHEDULE K, PART I, COLUMN (F), 2006 REVENUE BONDS - CONSTRUCTION THE 2006 BOND PROCEEDS WERE USED TO RENOVATE STUDENT RESIDENCE HALLS, APARTMENTS AND HOUSES; TO RENOVATE LABORATORY, RESEARCH AND CLASSROOM AREAS; AND TO RENOVATE THE UNIVERSITY RESEARCH INSTITUTE AND OTHER LABORATORY FACILITIES.
SCHEDULE K, PART I, COLUMN (F), 2004 REVENUE BONDS - REFUNDING 2004 REVENUE BONDS - REFUNDING; THE 2004 BOND PROCEEEDS WERE USED TO REFUND THE BOND ISSUES DATED JUNE 30, 1994 AND JULY 2, 1997, WHICH WERE USED TO CONSTRUCT AND EQUIP THE LAW SCHOOL AND LIBRARY, INSTALL COMPUTER SYSTEMS, RENOVATE STUDENT RESIDENCE HALLS AND UPGRADE CLASSROOM AND OFFICE SPACE IN VARIOUS CAMPUS BUILDINGS.
SCHEDULE K, PART I, COLUMN (F), 2009 REVENUE BONDS - CONSTRUCTION 2009 REVENUE BONDS - CONSTRUCTION; THE BOND PROCEEDS WERE USED TO RENOVATE STUDENT RESIDENCE FACILITIES AND TO RENOVATE CLASSROOM AND LABRATORY FACILITIES.
SCHEDULE K, PART I, COLUMN (F), 2009 REVENUE BONDS - REFUNDING THE 2009 BOND PROCEEDS WERE USED TO REFUND A PORTION OF THE BOND ISSUE DATED JULY 2, 1997; TO REFUND A PORTION OF THE BOND ISSUE DATED JULY 9, 1998, WHICH WAS USED TO CONSTRUCT, IMPROVE AND EQUIP VARIOUS ACADEMIC AND ADMINISTRATIVE FACILITIES; TO REFUND A PORTION OF THE BANK NOTE ISSUED ON APRIL 16, 2008 WHICH WAS USED TO REFUND THE STATE OF OHIO HIGHER EDUCATIONAL FACILITY COMMISSION REVENUE BONDS DATED MAY 1, 2002, WHICH WERE ISSUED TO RENOVATE THE ARENA ATHLETIC FACILITIES, CONSTRUCT SCIENCE LABRATORY FACILITIES AND AQUIRE AND RENOVATE STUDENT HOUSES.
SCHEDULE K, PART I, COLUMN (F), 2006 REVENUE BONDS - REFUNDING THE 2006 BOND PROCEEDS WERE USED TO REFUND PORTIONS OF THE BOND ISSUE DATED JULY 2, 1997 AND JULY 20, 2000, WHICH WAS USED TO CONSTRUCT, IMPROVE AND EQUIP THE SCIENCE EDUCATION BUILDING; CONSTRUCT A NEW STUDENT APARTMENT BUILDING; AND RENOVATE ADMINISTRATIVE AND ACADEMIC BUILDINGS; TO REFUND THE BOND ISSUE DATED OCTOBER 29, 2003, WHICH WAS USED TO PAY COSTS ASSOCIATED WITH THE ISSUANCE OF THE 2006 BOND ISSUE.
Sch K, Part IV, Line 2c, ISSUER NAME: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION : No Rebate Due. THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 08/04/2011 FOR THE 2006 BOND ISSUES..
Sch K, Part IV, Line 2c, ISSUER NAME: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION : No Rebate Due. THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 08/04/2011 FOR THE 2006 BOND ISSUES..
Sch K, Part IV, Line 2c, ISSUER NAME: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION : No Rebate Due. THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 03/20/2014 FOR THE 2009 BOND ISSUE..
Sch K, Part IV, Line 2c, ISSUER NAME: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION : No Rebate Due. THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 08/04/2011 FOR THE 2006 BOND ISSUES..
Sch K, Part IV, Line 2c, ISSUER NAME: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION : No Rebate Due. THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 03/20/2014 FOR THE 2009 BOND ISSUE..
Sch K, Part IV, Line 2c, ISSUER NAME: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION : No Rebate Due. THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 12/02/2014 FOR THE 2004 BOND ISSUE..
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 03/16/2011 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $19,085,647 TOTAL INVESTMENT EARNINGS: $4,783
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 02/12/2013 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $65,898,556 TOTAL INVESTMENT EARNINGS: $22,908
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 12/02/2004 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $16,744,216 TOTAL INVESTMENT EARNINGS: $589,035
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 08/04/2006 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $12,154,493 TOTAL INVESTMENT EARNINGS: $797,287
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 08/04/2006 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $92,808,635 TOTAL INVESTMENT EARNINGS: $5,750,511
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 08/04/2006 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $22,824,354 TOTAL INVESTMENT EARNINGS: $709,603
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 03/20/2009 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $55,124,578 TOTAL INVESTMENT EARNINGS: $26,134
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 03/20/2009 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $19,120,467 TOTAL INVESTMENT EARNINGS: $284,929
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 03/16/2011 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $42,580,636 TOTAL INVESTMENT EARNINGS: $9,334
Schedule K (Form 990) 2013

Additional Data


Software ID: 13000248
Software Version: 2013v3.1

Schedule K
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information on Tax Exempt Bonds
SchKMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions,
explanations, and any additional information in Part VI.
SchKMediumBullet Attach to Form 990. SchKMediumBullet See separate instructions.
SchKMediumBulletInformation about Schedule K (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
UNIVERSITY OF DAYTON
 
Employer identification number
31-0536715
Part I
Bond Issues
(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On
behalf of
issuer 		(i) Pool
financing
Yes No Yes No Yes No
A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756AUF7 12-02-2004 16,744,216 2004 REVENUE BONDS - REFUNDING   X   X   X
B OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756AYG1 08-04-2006 12,154,493 2006 REVENUE BONDS - REFUNDING   X   X   X
C OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756AXP2 08-04-2006 92,808,635 2006 REVENUE BONDS - CONSTRUCTION   X   X   X
D OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756AYD8 08-04-2006 22,824,354 2006 REVENUE BONDS - REFUNDING   X   X   X
OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756BXU9 03-20-2009 55,124,578 2009 REVENUE BONDS - CONSTRUCTION   X   X   X
OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756BXU9 03-20-2009 19,120,467 2009 REVENUE BONDS - REFUNDING   X   X   X
OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756BYZ7 03-16-2011 42,580,636 2011 REVENUE BONDS - CONSTRUCTION   X   X   X
OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756BYY0 03-16-2011 19,085,647 2011 REVENUE BONDS - REFUNDING   X   X   X
OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
  		34-6849674 67756A8B1 02-12-2013 65,898,556 2013 REVENUE BONDS - CONSTRUCTION   X   X   X
Part II
Proceeds
A B C D
1 Amount of bonds retired . . . . . . . . . . . . . . 9,820,000 3,605,000 1,520,000 15,625,000
2 Amount of bonds legally defeased . . . . . . . . . . . 0 0 0 0
3 Total proceeds of issue . . . . . . . . . . . . . . 17,333,251 12,951,780 98,559,146 23,533,957
4 Gross proceeds in reserve funds . . . . . . . . . . . . 0 0 0 0
5 Capitalized interest from proceeds . . . . . . . . . . . 0 0 0 0
6 Proceeds in refunding escrows . . . . . . . . . . . . 0 0 0 0
7 Issuance costs from proceeds . . . . . . . . . . . . 153,051 99,928 735,623 183,956
8 Credit enhancement from proceeds . . . . . . . . . . . 84,495 110,152 707,589 0
9 Working capital expenditures from proceeds . . . . . . . . . 0 0 0 0
10 Capital expenditures from proceeds . . . . . . . . . . . 0 0 29,081,262 0
11 Other spent proceeds . . . . . . . . . . . . . . 17,095,705 12,741,700 68,034,672 23,350,001
12 Other unspent proceeds . . . . . . . . . . . . . . 0 0 0 0
13 Year of substantial completion . . . . . . . . . . . . 2007 2007 2010 2006
Yes No Yes No Yes No Yes No
14 Were the bonds issued as part of a current refunding issue? . . . . . X     X X   X  
15 Were the bonds issued as part of an advance refunding issue? . . . . . X   X   X     X
16 Has the final allocation of proceeds been made? . . . . . . . . X   X   X   X  
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? . . . . . . . . . . . . . . X   X   X   X  
Part III
Private Business Use
A B C D
Yes No Yes No Yes No Yes No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? . . . . . . .   X       X   X
2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . . . . . .   X       X   X
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) 2013
Schedule K (Form 990) 2013
Page 2
Part III
Private Business Use (Continued)
A B C D
Yes No Yes No Yes No Yes No
3a Are there any management or service contracts that may result in private business use of bond-financed property? . . . . . . . . . . . .   X       X   X
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?                
c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . . . . . . . . . . X       X     X
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property? X       X      
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . . SchKMediumBullet 0 % 0 % 1.600 % 0.720 %
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government . . . . . . . SchKMediumBullet 0 % 0 % 0.250 % 0.770 %
6 Total of lines 4 and 5 . . . . . . . . . . . . . 0 % 0 % 1.850 % 1.490 %
7 Does the bond issue meet the private security or payment test? . . . . .   X       X   X
8a Has there been a sale or disposition of any of the bond financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?. . . . . . . . . . . . . . . . .   X       X   X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of.        
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? . . . . . . . . . . . . .                
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under
Regulations sections 1.141-12 and 1.145-2? . . . . . . . 		X       X   X  
Part IV
Arbitrage
A B C D
Yes No Yes No Yes No Yes No
1 Has the issuer filed Form 8038-T? . . . . .   X   X   X   X
2 If "No" to line 1, did the following apply? . . . .
a Rebate not due yet? . . . . . . . .   X   X   X   X
b Exception to rebate? . . . . . . . .   X   X   X   X
c No rebate due? . . . . . . . . X   X   X   X  
If you checked "No rebate due" in line 2c, provide in
Part VI the date the rebate computation was performed
3 Is the bond issue a variable rate issue? . . . .   X   X   X   X
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?   X X   X   X  
b Name of provider . . . . . . . . . MORGAN STANLEY
  		MORGAN STANLEY
  		MORGAN STANLEY
  		 
 
c Term of hedge . . . . . . . . . . 11.7 11.7 18.6 9.1
d Was the hedge superintegrated? . . . .   X   X   X   X
e Was the hedge terminated? . . . . . .   X   X   X   X
Schedule K (Form 990) 2013
Schedule K (Form 990) 2013
Page 3
Part IV
Arbitrage (Continued)
A B C D
Yes No Yes No Yes No Yes No
5a Were gross proceeds invested in a guaranteed investment contract (GIC)? . . . . . . . . .   X   X   X   X
b Name of provider . . . . . . . . .  
  		 
  		 
  		 
 
c Term of GIC . . . . . . . . . . 0.0 0.0 0.0 0.0
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? . . . . .                
6 Were any gross proceeds invested beyond an available temporary period? . . . . . . . .   X   X   X   X
7 Has the organization established written procedures to monitor the requirements of section 148? . . . X   X   X   X  
Part V
Procedures To Undertake Corrective Action
A B C D
Yes No Yes No Yes No Yes No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations? X   X   X   X  
Part VI
Supplemental Information. Provide additional information for responses to questions on Schedule K (see instructions).
Return Reference Explanation
SCHEDULE K, PART I, COLUMN (F), 2011 REVENUE BONDS - CONSTRUCTION THE 2011 BOND PROCEEDS WERE USED TO CONSTRUCT AND FURNISH A NEW APARTMENT STYLE STUDENT RESIDENCE COMPLEX; TO RENOVATE THE COLLEGE PARK CENTER TO PROVIDE SPACE FOR THE VISUAL ARTS DEPARTMENT, INCLUDING CLASSROOM AND STUDENT WORKSPACE; UPGRADE DINING AND FOOD SERVICE FACILITIES IN A CAMPUS RESIDENCE HALL; AND AQUIRE AND UPGRADE TECHNOLOGY EQUIPMENT FOR THE 1700 SOUTH PATTERSON BUILDING.
SCHEDULE K, PART I, COLUMN (F), 2013 REVENUE BONDS - CONSTRUCTION THE 2013 BOND PROCEEDS WERE USED TO CONSTRUCT, FURNISH AND EQUIP IMPROVEMENTS TO THE SCIENCE CENTER COMPLEX AND OTHER ACADEMIC BUILDINGS INCLUDING CLASSROOMS, COMMON AREAS AND ADMINISTRATIVE OFFICES; RENOVATE AND FURNISH STUDENT RESIDENCE HALLS, APARTMENTS AND HOUSES; AND FOR LIBRARY RENOVATIONS. THE 2013 BOND PROCEEDS WERE ALSO USED TO REFUND THE BALANCE ON THE 2004 BOND ISSUE DATED DECEMBER 2, 2004, WHICH WERE USED ORIGINALLY FOR CONSTRUCTION TOTALLING $35,659,187
SCHEDULE K, PART I, COLUMN (F), 2006 REVENUE BONDS - REFUNDING THE 2006 BOND PROCEEDS WERE USED TO REFUND PORTIONS OF THE BOND ISSUE DATED JULY 2, 1997 AND JULY 20, 2000, WHICH WAS USED TO CONSTRUCT IMPROVE AND EQUIP THE SCIENCE EDUCATION BUILDING; CONSTRUCT A NEW STUDENT APARTMENT BUILDING; AND RENOVATE ADMINISTRATIVE AND ACADEMIC BUILDINGS; TO REFUND THE BOND ISSUE DATED OCTOBER 29, 2003, WHICH WAS USED TO PAY COSTS ASSOCIATED WITH THE ISSUANCE OF THE 2006 BOND ISSUE.
SCHEDULE K, PART I, COLUMN (F), 2006 REVENUE BONDS - CONSTRUCTION THE 2006 BOND PROCEEDS WERE USED TO RENOVATE STUDENT RESIDENCE HALLS, APARTMENTS AND HOUSES; TO RENOVATE LABORATORY, RESEARCH AND CLASSROOM AREAS; AND TO RENOVATE THE UNIVERSITY RESEARCH INSTITUTE AND OTHER LABORATORY FACILITIES.
SCHEDULE K, PART I, COLUMN (F), 2004 REVENUE BONDS - REFUNDING 2004 REVENUE BONDS - REFUNDING; THE 2004 BOND PROCEEEDS WERE USED TO REFUND THE BOND ISSUES DATED JUNE 30, 1994 AND JULY 2, 1997, WHICH WERE USED TO CONSTRUCT AND EQUIP THE LAW SCHOOL AND LIBRARY, INSTALL COMPUTER SYSTEMS, RENOVATE STUDENT RESIDENCE HALLS AND UPGRADE CLASSROOM AND OFFICE SPACE IN VARIOUS CAMPUS BUILDINGS.
SCHEDULE K, PART I, COLUMN (F), 2009 REVENUE BONDS - CONSTRUCTION 2009 REVENUE BONDS - CONSTRUCTION; THE BOND PROCEEDS WERE USED TO RENOVATE STUDENT RESIDENCE FACILITIES AND TO RENOVATE CLASSROOM AND LABRATORY FACILITIES.
SCHEDULE K, PART I, COLUMN (F), 2009 REVENUE BONDS - REFUNDING THE 2009 BOND PROCEEDS WERE USED TO REFUND A PORTION OF THE BOND ISSUE DATED JULY 2, 1997; TO REFUND A PORTION OF THE BOND ISSUE DATED JULY 9, 1998, WHICH WAS USED TO CONSTRUCT, IMPROVE AND EQUIP VARIOUS ACADEMIC AND ADMINISTRATIVE FACILITIES; TO REFUND A PORTION OF THE BANK NOTE ISSUED ON APRIL 16, 2008 WHICH WAS USED TO REFUND THE STATE OF OHIO HIGHER EDUCATIONAL FACILITY COMMISSION REVENUE BONDS DATED MAY 1, 2002, WHICH WERE ISSUED TO RENOVATE THE ARENA ATHLETIC FACILITIES, CONSTRUCT SCIENCE LABRATORY FACILITIES AND AQUIRE AND RENOVATE STUDENT HOUSES.
SCHEDULE K, PART I, COLUMN (F), 2006 REVENUE BONDS - REFUNDING THE 2006 BOND PROCEEDS WERE USED TO REFUND PORTIONS OF THE BOND ISSUE DATED JULY 2, 1997 AND JULY 20, 2000, WHICH WAS USED TO CONSTRUCT, IMPROVE AND EQUIP THE SCIENCE EDUCATION BUILDING; CONSTRUCT A NEW STUDENT APARTMENT BUILDING; AND RENOVATE ADMINISTRATIVE AND ACADEMIC BUILDINGS; TO REFUND THE BOND ISSUE DATED OCTOBER 29, 2003, WHICH WAS USED TO PAY COSTS ASSOCIATED WITH THE ISSUANCE OF THE 2006 BOND ISSUE.
Sch K, Part IV, Line 2c, ISSUER NAME: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION : No Rebate Due. THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 08/04/2011 FOR THE 2006 BOND ISSUES..
Sch K, Part IV, Line 2c, ISSUER NAME: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION : No Rebate Due. THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 08/04/2011 FOR THE 2006 BOND ISSUES..
Sch K, Part IV, Line 2c, ISSUER NAME: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION : No Rebate Due. THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 03/20/2014 FOR THE 2009 BOND ISSUE..
Sch K, Part IV, Line 2c, ISSUER NAME: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION : No Rebate Due. THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 08/04/2011 FOR THE 2006 BOND ISSUES..
Sch K, Part IV, Line 2c, ISSUER NAME: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION : No Rebate Due. THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 03/20/2014 FOR THE 2009 BOND ISSUE..
Sch K, Part IV, Line 2c, ISSUER NAME: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION : No Rebate Due. THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 12/02/2014 FOR THE 2004 BOND ISSUE..
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 03/16/2011 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $19,085,647 TOTAL INVESTMENT EARNINGS: $4,783
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 02/12/2013 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $65,898,556 TOTAL INVESTMENT EARNINGS: $22,908
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 12/02/2004 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $16,744,216 TOTAL INVESTMENT EARNINGS: $589,035
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 08/04/2006 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $12,154,493 TOTAL INVESTMENT EARNINGS: $797,287
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 08/04/2006 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $92,808,635 TOTAL INVESTMENT EARNINGS: $5,750,511
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 08/04/2006 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $22,824,354 TOTAL INVESTMENT EARNINGS: $709,603
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 03/20/2009 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $55,124,578 TOTAL INVESTMENT EARNINGS: $26,134
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 03/20/2009 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $19,120,467 TOTAL INVESTMENT EARNINGS: $284,929
SCHEDULE K, PART VI, OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 03/16/2011 BOND ISSUE TOTAL PROCEEDS AT ISSUE: $42,580,636 TOTAL INVESTMENT EARNINGS: $9,334
Schedule K (Form 990) 2013

Additional Data


Software ID: 13000248
Software Version: 2013v3.1

Schedule L
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
MediumBullet Complete if the organization answered
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,
or Form 990-EZ, Part V, line 38a or 40b.
MediumBullet Attach to Form 990 or Form 990-EZ. MediumBullet See separate instructions.
MediumBulletInformation about Schedule L (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
UNIVERSITY OF DAYTON
 
Employer identification number

31-0536715
Part I
Excess Benefit Transactions (section 501(c)(3) and section 501(c)(4) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No





2
Enter the amount of tax incurred by organization managers or disqualified persons during the year under section 4958. ........................... Bullet Image$
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ....... Bullet Image$
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e)Original principal amount (f)Balance due (g) In default? (h) Approved by board or committee? (i)Written agreement?
To From Yes No Yes No Yes No
Total ......Small Bullet $  
Part III
Grants or Assistance Benefitting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
(1) SEE STATEMENT
  		SEE STATEMENT 176,843 TUITION DISCOUNTS CREDITED EMPLOYEE BENEFIT PER POLICY
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990 or 990-EZ) 2013
Schedule L (Form 990 or 990-EZ) 2013
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) THOMAS BURKHARDT III
  		FAMILY MEMBER OF THOMAS E. BURKHARDT (OFFICER) 64,304 EMPLOYMENT   No
(2) SUSAN SALIBA
  		FAMILY MEMBER OF TONY SALIBA (KEY EMPLOYEE) 149,134 EMPLOYMENT   No
(3) BRENDA DONNELLY
  		FAMILY MEMBER OF PATRICK DONNELLY (KEY EMPLOYEE) 94,507 EMPLOYMENT   No
(4) ALEXANDRA HALL
  		FAMILY MEMBER OF KEVIN R. KELLEY (KEY EMPLOYEE) 66,042 EMPLOYMENT   No
(5) PROQUEST LLC
  		KURT SANFORD IS AN OFFICER OF PROQUEST LLC. 102,013 THE UNIVERSITY PURCHASES PRODUCTS AND SERVICES FROM PROQUEST LLC.   No
(6) FIFTH THIRD BANK
  		TYRONE WILLIAMS IS AN OFFICER OF FIFTH THIRD BANK IN NEW YORK CITY, NY. 1,704,570 FIFTH THIRD IS ONE OF FIVE BANKS THE UNIVERSITY USES FOR ITS TREASURY MANAGEMENT AND MERCHANT PROCESSING SERVICES.   No
(7) ANNE EITING KLAMAR MD
  		ANNE EITING KLAMAR IS A SHAREHOLDER OF MIDMARK CORP 327,040 MIDMARK CORP LEASES SPACE IN THE 1700 BUILDING AT FAIR MARKET VALUE.   No
(8) JUDITH KEYES
  		FAMILY MEMBER OF BETH KEYES (OFFICER) 46,555 EMPLOYMENT   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L (Form 990 or 990-EZ) 2013

Additional Data


Software ID: 13000248
Software Version: 2013v3.1




SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large imageComplete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large imageInformation about Schedule M (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
UNIVERSITY OF DAYTON
 
Employer identification number

31-0536715
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art .... X 5 11,860 APPRAISAL
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		X 1,682 COST
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded . X 48 2,440,580 MARKET VALUE
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous .. X 3 143,013 FACE VALUE OF PROMISSORY NOTE/POLICY
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential . X 1 55,000 APPRAISAL
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( TICKETS ) X 1 10,000 COST
26 Other Right pointing arrow large image ( EQUIPMENT ) X 1 163,048 APPRAISAL
27 Other Right pointing arrow large image ( EVENT ITEMS ) X 6 68,288 COST
28 Other Right pointing arrow large image ( MISCELLANEOUS ) X 9 553 COST
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement ...
29
0
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that
it must hold for at least three years from the date of the initial contribution, and which is not required to be used
for exempt purposes for the entire holding period? ..................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization did not report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2013)
Schedule M (Form 990) (2013)
Page 2
Part II
Supplemental Information. Provide the information required by Part I, lines 30b,
32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
Schedule M, Part I, Explanations of reporting method for number of contributions ART - WORKS OF ART: NUMBER OF CONTRIBUTIONS SECURITIES - PUBLICLY TRADED: NUMBER OF CONTRIBUTIONS SECURITIES - MISCELLANEOUS: NUMBER OF CONTRIBUTIONS REAL ESTATE - RESIDENTIAL: NUMBER OF CONTRIBUTIONS OTHER: NUMBER OF CONTRIBUTIONS OTHER: NUMBER OF CONTRIBUTIONS OTHER: NUMBER OF CONTRIBUTIONS OTHER: NUMBER OF CONTRIBUTIONS
Schedule M, part I, column (b), Line 1, Number of contributions or items contributed. NUMBER OF CONTRIBUTIONS
Schedule M, part I, column (b), Line 5, Number of contributions or items contributed.  
Schedule M, part I, column (b), Line 9, Number of contributions or items contributed. NUMBER OF CONTRIBUTIONS
Schedule M, part I, column (b), Line 12, Number of contributions or items contributed. NUMBER OF CONTRIBUTIONS
Schedule M (Form 990) (2013)
Additional Data


Software ID: 13000248
Software Version: 2013v3.1
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
UNIVERSITY OF DAYTON
 
Employer identification number

31-0536715
Return Reference Explanation
Form 990, Part VI, Sec A, Line 1a, Delegate broad authority to a committee THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES CONSISTS OF THE CHAIRPERSON OF THE BOARD, THE VICE CHAIRPERSON OF THE BOARD, THE PRESIDENT OF THE UNIVERSITY AND NOT LESS THAN FOUR OTHER MEMBERS OF THE BOARD ELECTED BY MAJORITY VOTE AT THE ANNUAL MEETING OF THE BOARD OF TRUSTEES. BETWEEN MEETINGS OF THE BOARD OF TRUSTEES, THE EXECUTIVE COMMITTEE SHALL EXERCISE ALL OF THE POWERS OF THE BOARD, EXCEPT FOR THE POWER TO GRANT DEGREES, ELECT OR REMOVE THE PRESIDENT, AUTHORIZE ANY CHANGES IN THE BYLAWS OF THE BOARD OF TRUSTEES OR MAKE A DETERMINATION ON MATTERS ON WHICH THESE BYLAWS SPECIFICALLY REQUIRE A VOTE BY THE BOARD OF TRUSTEES.
Form 990, Part VI, Sec A, Line 2, Family/business relationships amongst interested persons JOSEPH E. SALIBA AND TONY E. SALIBA - FAMILY RELATIONSHIP
Form 990, Part VI, Sec A, Line 4, Significant changes to organizational documents THE UNIVERSITY UPDATED THE CONSTITUTION OF THE CORPORATION IN MARCH 2014 WITH CLARIFYING CHANGES REGARDING THE TOTAL NUMBER OF TRUSTEES AND THE CONSTITUTION OF A QUORUM. THE BYLAWS WERE UPDATED TO CLARIFY CHANGES REGARDING THE LIMITATIONS OF LIABILITY AND INDEMNIFICATION OF TRUSTEES, OFFICERS, EMPLOYEES AND AGENTS OF THE CORPORATION.
Form 990, Part VI, Sec A, Line 6, Classes of members or stockholders THE MEMBERS OF THE UNIVERSITY OF DAYTON CORPORATION SHALL CONSIST OF THE MARIANISTS OF THE UNITED STATES, INC.
Form 990, Part VI, Sec A, Line 7a, Members or stockholders electing members of governing body THE MARIANISTS OF THE UNITED STATES, INC. ARE MEMBERS OF THE UNIVERSITY OF DAYTON CORPORATION AND AS SUCH, THEY MAY NOMINATE CANDIDATES FOR ELECTION/OR REMOVAL TO THE UNIVERSITY'S BOARD OF TRUSTEES AND MAY APPROVE THE CONSTITUTION OF THE UNIVERSITY OF DAYTON, THE BYLAWS OF THE CORPORATION AND AMENDMENTS TO THE ARTICLES OF INCORPORATION, SAID CONSTITUTION AND BYLAWS OF THE CORPORATION.
Form 990, Part VI, Sec A, Line 7b, Decisions requiring approval by members or stockholders THE MARIANISTS OF THE UNITED STATES, INC. ARE MEMBERS OF THE UNIVERSITY OF DAYTON CORPORATION AND AS SUCH, THEY MUST APPROVE BY TWO-THIRDS VOTE, ANY ACTION OF THE BOARD OF TRUSTEES REGARDING MERGERS OF THE CORPORATION, SALES OF ASSETS OF THE CORPORATION, OR PARTIAL OR TOTAL DISSOLUTION OF THE CORPORATION. THE MARIANISTS OF THE UNITED STATES, INC. ALSO HAVE THE AUTHORITY TO APPROVE AMENDMENTS TO THE ARTICLES OF INCORPORATION AND BYLAWS.
Form 990, Part VI, Sec B, Line 11b, Review of form 990 by governing body THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES HAS THE RESPONSIBILITY TO REVIEW THE FORM 990 AT ONE OF ITS REGULARLY SCHEDULED MEETINGS. THESE COMMITTEE MEMBERS WILL REPORT THEIR OBSERVATIONS TO THE FULL BOARD OF TRUSTEES. ALL MEMBERS OF THE BOARD OF TRUSTEES MAY ACCESS THE RETURN ON AN INTERNALLY MANAGED BOARD OF TRUSTEES DISCUSSION SITE, TO ALLOW THEM TO REVIEW THE FINAL RETURN BEFORE IT IS FILED.
Form 990, Part VI, Sec B, Line 12c, Conflict of interest policy THE UNIVERSITY'S LEGAL DEPARTMENT AND BOARD OF TRUSTEES OFFICE REVIEW THE RESPONSES TO THE ANNUAL CONFLICT OF INTEREST QUESTIONNAIRES THAT ARE SENT TO ALL OFFICERS, KEY EMPLOYEES AND BOARD OF TRUSTEE MEMBERS RESPECTIVELY. ANY POTENTIAL CONFLICTS DISCLOSED ARE REVIEWED AND REPORTED TO THE PRESIDENT, BOARD OF TRUSTEES, AND APPROPRIATE VICE PRESIDENTS. IF A CONFLICT EXISTS, THE INDIVIDUAL IS EXCUSED FROM DISCUSSION AND VOTING ON THE MATTER IN QUESTION. THE QUESTIONNAIRES ARE DISTRIBUTED TO EACH OFFICER, DIRECTOR, AND KEY EMPLOYEE ANNUALLY.
Form 990, Part VI, Sec B, Line 15a, Process to establish compensation of top management official THE UNIVERSITY HAS A FORMAL, WRITTEN COMPENSATION POLICY FOR THE PRESIDENT. THERE IS ALSO A COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES WHO REVIEWS THIS POLICY, EXTERNAL COMPENSATION INFORMATION (COMPARABLE DATA SUCH AS COMPENSATION LEVELS PAID BY SIMILAR ORGANIZATIONS, THE LEVEL OF THE EMPLOYEES EDUCATION AND EXPERIENCE, AND THE RESPONSIBILITIES OF THE POSITION) AND PRIOR YEAR COMPENSATION TO DETERMINE YEARLY COMPENSATION. THIS INFORMATION, ALONG WITH THE COMMITTEE'S RECOMMENDATION IS DISCUSSED AT A REGULARLY SCHEDULED BOARD OF TRUSTEES MEETING AND VOTED ON BY BOARD MEMBERS. THIS PROCESS WAS LAST UNDERTAKEN IN 2014. THE PROCESS AND DECISIONS ARE DOCUMENTED IN THE MINUTES.
Form 990, Part VI, Sec B, Line 15b, Process to establish compensation of other employees COMPENSATION FOR THE OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE PRESIDENT AFTER AN ANNUAL REVIEW AND ACCORDING TO PRIOR WRITTEN COMPENSATION AGREEMENTS. FINAL REVIEW OF THE COMPENSATION OF ALL OTHER OFFICERS AND KEY EMPLOYEES IS CONDUCTED AT MEETINGS OF THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THE UNIVERSITY UTILIZES DATA FROM PEER INSTITUTIONS AS REPORTED IN THE ANNUAL ADMINISTRATIVE COMPENSATION CUPA-HR SURVEY TO ENSURE THAT COMPENSATION FOR THESE POSITIONS IS AT APPROPRIATE LEVELS. THIS PROCESS WAS LAST UNDERTAKEN IN 2014. THE PROCESS AND DECISIONS ARE DOCUMENTED IN THE MINUTES.
Form 990, Part VI, Sec C, Line 19, Required documents available to the public THE PUBLIC MAY ACCESS THE UNIVERSITY'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS THROUGH THE UNIVERSITY'S WEBSITE.
Form 990 , Part XI, Line 9, Other changes in net assets or fund balances CHANGE IN UNREALIZED LOSS ON INTEREST RATE SWAP - 505477; CHANGE IN POSTRETIREMENT BENEFIT OBLIGATION - -2607488; INTERCOMPANY ELIMINATIONS - 1393932;
Schedule M, part I, column (b), Line 15, Number of contributions or items contributed. NUMBER OF CONTRIBUTIONS
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=TICKETS : NUMBER OF CONTRIBUTIONS
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=EQUIPMENT : NUMBER OF CONTRIBUTIONS
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=EVENT ITEMS : NUMBER OF CONTRIBUTIONS
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=MISCELLANEOUS : NUMBER OF CONTRIBUTIONS
Schedule M, part I, column (b), Line 1, Number of contributions or items contributed. NUMBER OF CONTRIBUTIONS
Schedule M, part I, column (b), Line 9, Number of contributions or items contributed. NUMBER OF CONTRIBUTIONS
Schedule M, part I, column (b), Line 12, Number of contributions or items contributed. NUMBER OF CONTRIBUTIONS
Schedule M, part I, column (b), Line 15, Number of contributions or items contributed. NUMBER OF CONTRIBUTIONS
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=TICKETS : NUMBER OF CONTRIBUTIONS
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=EQUIPMENT : NUMBER OF CONTRIBUTIONS
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=EVENT ITEMS : NUMBER OF CONTRIBUTIONS
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=MISCELLANEOUS : NUMBER OF CONTRIBUTIONS
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013

Additional Data


Software ID: 13000248
Software Version: 2013v3.1
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990. MediumBullet See separate instructions.
MediumBullet Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
UNIVERSITY OF DAYTON
 
Employer identification number

31-0536715
Part I
Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity
(1) EAST AQUA DEVELOPMENT LLC
300 COLLEGE PARK
DAYTON,OH45469
20-2967521 		REAL ESTATE OH 0 15,129,657 UNIV OF DAYTON
 
(2) EAST AQUA DEVELOPEMENT II LLC
300 COLLEGE PARK
DAYTON,OH45469
20-4504624 		REAL ESTATE OH 0 -317,484 UNIV OF DAYTON
 
(3) EAST AQUA DEVELOPMENT III LLC
300 COLLEGE PARK
DAYTON,OH45469
26-2559044 		REAL ESTATE OH 226,072 3,238,309 UNIV OF DAYTON
 
(4) WEST AQUA DEVELOPMENT LLC
300 COLLEE PARK
DAYTON,OH45469
20-2493883 		REAL ESTATE OH 1,443,768 0 UNIV OF DAYTON
 
(5) EAST AQUA DEVELOPMENT V
300 COLLEGE PARK
DAYTON,OH45469
46-1988448 		REAL ESTATE OH 0 9,373,280 UNIV OF DAYTON
 
(6) EAST AQUA DEVELOPMENT IV LLC
300 COLLEGE PARK
DAYTON,OH45469
27-0410571 		REAL ESTATE OH 0 0 UNIV OF DAYTON
 
(7) RIVER PARK DEVELOPMENT I LLC
300 COLLEGE PARK
DAYTON,OH45469
45-2972241 		REAL ESTATE OH 0 0 UNIV OF DAYTON
 
(8) UDCI LTD
300 COLLEGE PARK
DAYTON,OH45469
45-3245502 		ACADEMIC INSTITUTION OH 170,940 1,306,129 UNIV OF DAYTON
 
(9) EAST AQUA DEVELOPMENT VI
300 COLLEGE PARK
DAYTON,OH45469
46-3798327 		REAL ESTATE OH 0 0 UNIV OF DAYTON
 
(10) RIVER PARK DEVELOPMENT II LLC
300 COLLEGE PARK
DAYTON,OH45469
45-2972333 		REAL ESTATE OH 0 1,112,985 RIVER PARK COMMUNITY CORP
 
(11) 111 RIVER PARK LLC
300 COLLEGE PARK
DAYTON,OH45469
45-2972059 		REAL ESTATE OH 0 54,352,386 RIVER PARK COMMUNITY CORP
 
Part II
Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1) RIVER PARK COMMUNITY CORP

300 COLLEGE PARK

DAYTON,OH45469
45-2971901 		REAL ESTATE OH 501(C)(2) N/A UNIV OF DAYTON
 
Yes
 












For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No
(1) GCM GROSVENOR DAYTON INVESTMENT FUND LP

767 FIFTH AVE 14TH FLOOR
NEW YORK,NY10153
27-2764289 		INVESTMENTS NY UD
  		RELATED 415,201 14,174,335   No -27,863   No 99.502 %












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) CHARITABLE REMAINDER UNITRUST (28)

 
 
CHAR REM TRUST OH UNIV OF DAYTON
  		TRUST       Yes  
(2) CHARITABLE REMAINDER TRUST (1)

 
 
CHAR REM TRUST OH UNIV OF DAYTON
  		TRUST       Yes  
(3) CHARITABLE REMAINDER ANNUITY TRUST (3)

 
 
CHAR REM TRUST OH UNIV OF DAYTON
  		TRUST       Yes  
(4) CHARITABLE REMAINDER UNITRUST (2)

 
 
CHAR REM TRUST OH NA
  		TRUST       Yes  
(5) CHARITABLE TRUST (1)

 
 
CHAR REM TRUST OH NA
  		TRUST       Yes  
(6) CHARITABLE REMAINDER UNITRUST (1)

 
 
CHAR REM TRUST MI NA
  		TRUST       Yes  
(7) CHARITABLE TRUST (1)

 
 
CHAR REM TRUST FL NA
  		TRUST       Yes  
(8) CHARITABLE TRUST (1)

 
 
CHAR REM TRUST PA NA
  		TRUST       Yes  
Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 3
Part V
Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .
1a
Yes
 
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
 
No
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
 
No
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
Yes
 
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
No
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
 
No
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
 
No
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
 
No
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .
1n
 
No
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
 
No
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
 
No
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
Yes
 
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
Yes
 
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) 111 RIVER PARK LLC

 A 648,058 COST
(2) 111 RIVER PARK LLC

 R 1,219,890 FMV
(3) 111 RIVER PARK LLC

 D 2,932,720 FMV
(4) 111 RIVER PARK LLC

 Q 643,359 COST


Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V?UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference Explanation
Schedule R (Form 990) 2013
Additional Data


Software ID: 13000248
Software Version: 2013v3.1