Civic Intelligence

Employee-Contribution Veba Trust Depauw University

EIN 04-3838461 • 501(c)9 • Greencastle, IN

Profile

To provide health benefits to eligible employees and retirees and their spouses and dependents, although other benefits may be provided as described in the plan document.

PO Box 37Greencastle, IN 46135

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

67th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)9 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)9 • <$500k nonprofits • Source year 2024

Net Margin

34th percentile

-102%

Higher net margin than 34% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2024

Top Officer Pay

98th percentile

$310,410

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 5106.3% of source-year revenue.

501(c)9 • <$500k nonprofits • Source year 2024

Asset Growth

71st percentile

-2.8%

Faster asset growth than 71% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

96th percentile

160%

Faster revenue growth than 96% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$36,494

Down $1,036 (-2.8%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$36,494

Down $1,036 (-2.8%) from 2023

Revenue

Up

$6,079

Up $3,742 (+160%) from 2023

Expenses

Up

$12,280

Up $1,458 (+13%) from 2023

Net Income

Up

-$6,201

Up $2,284 (+27%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2011: $40,089Liabilities 2011: $0Net Assets 2011: $40,0892011Assets 2012: $38,143Liabilities 2012: $0Net Assets 2012: $38,1432012Assets 2013: $41,210Liabilities 2013: $0Net Assets 2013: $41,2102013Assets 2014: $45,366Liabilities 2014: $0Net Assets 2014: $45,3662014Assets 2015: $47,372Liabilities 2015: $0Net Assets 2015: $47,3722015Assets 2016: $51,510Liabilities 2016: $0Net Assets 2016: $51,5102016Assets 2017: $55,050Liabilities 2017: $0Net Assets 2017: $55,0502017Assets 2018: $46,602Liabilities 2018: $0Net Assets 2018: $46,6022018Assets 2019: $38,861Liabilities 2019: $0Net Assets 2019: $38,8612019Assets 2020: $36,412Liabilities 2020: $0Net Assets 2020: $36,4122020Assets 2021: $32,203Liabilities 2021: $0Net Assets 2021: $32,2032021Assets 2022: $35,424Liabilities 2022: $0Net Assets 2022: $35,4242022Assets 2023: $37,530Liabilities 2023: $0Net Assets 2023: $37,5302023Assets 2024: $36,494Liabilities 2024: $0Net Assets 2024: $36,4942024

Highlighted filing

2024

Assets$36,494
Liabilities$0
Net Assets$36,494

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2011: $386,019Expenses 2011: $386,611Net Income 2011: -$5922011Expenses 2012: $361,8052012Revenue 2013: $1,921Expenses 2013: $1,437Net Income 2013: $4842013Revenue 2014: $3,434Expenses 2014: $54Net Income 2014: $3,3802014Revenue 2015: $7,018Expenses 2015: $2,929Net Income 2015: $4,0892015Revenue 2016: $6,625Expenses 2016: $3,621Net Income 2016: $3,0042016Revenue 2017: $3,391Expenses 2017: $4,319Net Income 2017: -$9282017Revenue 2018: $3,294Expenses 2018: $6,006Net Income 2018: -$2,7122018Revenue 2019: $6,872Expenses 2019: $16,032Net Income 2019: -$9,1602019Revenue 2020: $1,805Expenses 2020: $6,730Net Income 2020: -$4,9252020Revenue 2021: $4,076Expenses 2021: $7,107Net Income 2021: -$3,0312021Revenue 2022: $2,005Expenses 2022: $11,376Net Income 2022: -$9,3712022Revenue 2023: $2,337Expenses 2023: $10,822Net Income 2023: -$8,4852023Revenue 2024: $6,079Expenses 2024: $12,280Net Income 2024: -$6,2012024

Highlighted filing

2024

Revenue$6,079
Expenses$12,280
Net Income-$6,201

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.00$0.36$0.06$0.12$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$0.02$0.11$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$0.02$0.11$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.04$0.07$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$0.02$0.07$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.07$0.16$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$0.03$0.06$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$0.03$0.04$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.07$0.04$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$0.07$0.03$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$0.03$0.00$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$0.02$0.01$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.00$0.38$3.62
2011Summary only. Only limited summary data is available for this year.$0.40$0.00$0.40$3.86$3.87$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 24, 2025
Return Version
2024v5.1
Gross Receipts
$21,702
Mission and Program Overview

Mission

To provide health benefits to eligible employees and retirees and their spouses and dependents, although other benefits may be provided as described in the plan document.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$37,530$36,494▼ $1,036
Rtn Earn Endowment Incm Other Fnds$37,530$36,494▼ $1,036
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$37,530$36,494▼ $1,036
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$37,530$36,494▼ $1,036
Total Liabilities and Net Assets / Fund Balance$37,530$36,494▼ $1,036
Compensation and Service Providers

Board Members and Trustees

NameTitle
Andrea N YoungVice President for Finance and Administration
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$6,079
Other Revenue
$0
Change in Net Assets
$-6,201

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,832
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$9,832
Benefits to Members---$2,448
Total Functional Expenses$0$0$0$12,280

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Other Expense Adjustments$0
Total Expenses per Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 15 PROCESS USED TO ESTABLISH COMPENSATION

The organization's trustee is paid by depauw university, the plan sponsor; therefore, lines 15a and 15b have been answered "no" in accordance with the form 990 instructions.

Form 990, Part VI, Line 8A Documentation of meetings held by governing body

As a veba trust, the organization does not have a governing body; andrea young, an officer of the plan sponsor, is the directed trustee for the organization. All requests received from the plan sponsor or participants are captured through a recorded line or service request.

Form 990, Part VI, Line 8B Documentation of meetings held by committees of governing body

See narrative for form 990, part vi, section b, line 8a.

Form 990, Part VI, Line 11B Review of form 990 by governing body

As a veba trust, the organization does not have a governing body. The organization's form 990 is reviewed and approved by the appointed trustee and appropriate personnel of the plan sponsor prior to filing with the irs.

Form 990, Part VI, Line 19 Required documents available to the public

As a veba trust, the organization has not adopted any formal policies, nor does the organization have any direct employees. The organization follows the documents and policies of the plan sponsor, which are made available upon request. The veba trust's governing plan documents and financial statements are made available to the public on the plan sponsor's human resources website.

Filing and Contact Details

Filer

Filer Name
Employee-Contribution VEBA Trust DePauw University
EIN
04-3838461
Phone
7656584800
Address
PO Box 37, Greencastle, IN 46135

Signing Officer

Name
Andrea N Young
Title
VP for Finance & Administration
Phone
7656584220
Signed
2025-10-24
Discuss with paid preparer
Yes

Organization Details

Formed
2005
Legal Domicile
Mo
Voting Board Members
1
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Crowe Llp
Address
701 13th St NW Suite 852, Washington, DC 20005
Preparer
Steve Lenivy
Phone
2026245555
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G Other Fees

Administrative Fees - Total Expense: 9832, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ;

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

The Internal Revenue Service has determined and informed the University by letters dated August 11, 2006 that the VEBA Trusts qualify under Section 501(c)(9) of the Internal Revenue Code (IRC) and are therefore exempt from federal income taxes. The University is not aware of any courses of action or series of events that have occurred that might adversely affect the Trusts' qualified status. Accounting principles generally accepted in the United States of America require plan management to evaluate tax positions taken by the Plan. The plan administrator has analyzed the tax positions taken by the Plan, and has concluded that as of December 31, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan administrator believes it is no longer subject to income tax examinations for years prior to 2021.

Raw XML Appendix337 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE HEALTH BENEFITS TO ELIGIBLE EMPLOYEES AND RETIREES AND THEIR SPOUSES AND DEPENDENTS, ALTHOUGH OTHER BENEFITS MAY BE PROVIDED AS DESCRIBED IN THE PLAN DOCUMENT.
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0true
IRS990/BenefitsToMembersGrp/TotalAmt02448
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Nyhart
IRS990/BooksInCareOfDetail/PhoneNum03178453500
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt08415 Allison Pointe Blvd Suite 300
IRS990/BooksInCareOfDetail/USAddress/CityNm0Indianapolis
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd046250
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt02448
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt06079
IRS990/CYOtherExpensesAmt09832
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-6201
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt012280
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt06079
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0TO PROVIDE HEALTH BENEFITS TO ELIGIBLE EMPLOYEES AND RETIREES AND THEIR SPOUSES AND DEPENDENTS, ALTHOUGH OTHER BENEFITS MAY BE PROVIDED AS DESCRIBED IN THE PLAN DOCUMENT.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesOtherGrp/TotalAmt09832
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt056.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.0
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt062101
IRS990/Form990PartVIISectionAGrp/PersonNm0ANDREA N YOUNG
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0248309
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT FOR FINANCE AND ADMINISTRATION
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02005
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt0543
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt016166
IRS990/GrossReceiptsAmt021702
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt05536
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05536
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt037530
IRS990/InvestmentsPubTradedSecGrp/EOYAmt036494
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt00
IRS990/LegalDomicileStateCd0MO
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt015623
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0TO PROVIDE HEALTH BENEFITS TO ELIGIBLE EMPLOYEES AND RETIREES AND THEIR SPOUSES AND DEPENDENTS, ALTHOUGH OTHER BENEFITS MAY BE PROVIDED AS DESCRIBED IN THE PLAN DOCUMENT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt037530
IRS990/NetAssetsOrFundBalancesEOYAmt036494
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0543
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0543
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt05165
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PoliciesReferenceChaptersInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Andrea N Young
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt01785
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02337
IRS990/PYOtherExpensesAmt09037
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-8485
IRS990/PYTotalExpensesAmt010822
IRS990/PYTotalRevenueAmt02337
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-6201
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt037530
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt036494
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Internal Revenue Service has determined and informed the University by letters dated August 11, 2006 that the VEBA Trusts qualify under Section 501(c)(9) of the Internal Revenue Code (IRC) and are therefore exempt from federal income taxes. The University is not aware of any courses of action or series of events that have occurred that might adversely affect the Trusts' qualified status. Accounting principles generally accepted in the United States of America require plan management to evaluate tax positions taken by the Plan. The plan administrator has analyzed the tax positions taken by the Plan, and has concluded that as of December 31, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan administrator believes it is no longer subject to income tax examinations for years prior to 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt00
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt00
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt03863
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0244266
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt020780
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt041321
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt0180
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ANDREA N YOUNG
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0VICE PRESIDENT FOR FINANCE AND ADMINISTRATION
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0310410
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0Compensation for the organization's trustee is paid by DePauw University, the Plan Sponsor; the University uses the following methods to determine compensation: -Compensation committee -Form 990 of other organizations -Compensation survey study -Approval by the board or Compensation committee
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S TRUSTEE IS PAID BY DEPAUW UNIVERSITY, THE PLAN SPONSOR; THEREFORE, LINES 15A AND 15B HAVE BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AS A VEBA TRUST, THE ORGANIZATION DOES NOT HAVE A GOVERNING BODY; ANDREA YOUNG, AN OFFICER OF THE PLAN SPONSOR, IS THE DIRECTED TRUSTEE FOR THE ORGANIZATION. ALL REQUESTS RECEIVED FROM THE PLAN SPONSOR OR PARTICIPANTS ARE CAPTURED THROUGH A RECORDED LINE OR SERVICE REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SEE NARRATIVE FOR FORM 990, PART VI, SECTION B, LINE 8A.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AS A VEBA TRUST, THE ORGANIZATION DOES NOT HAVE A GOVERNING BODY. THE ORGANIZATION'S FORM 990 IS REVIEWED AND APPROVED BY THE APPOINTED TRUSTEE AND APPROPRIATE PERSONNEL OF THE PLAN SPONSOR PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AS A VEBA TRUST, THE ORGANIZATION HAS NOT ADOPTED ANY FORMAL POLICIES, NOR DOES THE ORGANIZATION HAVE ANY DIRECT EMPLOYEES. THE ORGANIZATION FOLLOWS THE DOCUMENTS AND POLICIES OF THE PLAN SPONSOR, WHICH ARE MADE AVAILABLE UPON REQUEST. THE VEBA TRUST'S GOVERNING PLAN DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC ON THE PLAN SPONSOR'S HUMAN RESOURCES WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Administrative Fees - Total Expense: 9832, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ;
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 15 PROCESS USED TO ESTABLISH COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 8a Documentation of meetings held by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19 Required documents available to the public
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 11g Other Fees
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0DEPAUW UNIVERSITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0350869045
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HIGHER EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0313 SOUTH LOCUST STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0GREENCASTLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd046135
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt037530
IRS990/TotalAssetsEOYAmt036494
IRS990/TotalAssetsGrp/BOYAmt037530
IRS990/TotalAssetsGrp/EOYAmt036494
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt012280
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt037530
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt036494
IRS990/TotalOtherCompensationAmt062101
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt00
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt06079
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06079
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt037530
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt036494
IRS990/TotReportableCompRltdOrgAmt0248309
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0313 South Locust Street
IRS990/USAddress/CityNm0Greencastle
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046135
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0n/a
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Andrea N Young
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP FOR FINANCE & ADMINISTRATION
ReturnHeader/BusinessOfficerGrp/PhoneNum07656584220
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Employee-Contribution VEBA Trust DePauw University
ReturnHeader/Filer/BusinessNameControlTxt0EMPL
ReturnHeader/Filer/EIN0043838461
ReturnHeader/Filer/PhoneNum07656584800
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 37
ReturnHeader/Filer/USAddress/CityNm0Greencastle
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046135
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0350921680
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CROWE LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0701 13th St NW Suite 852
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Washington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0DC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020005
ReturnHeader/PreparerPersonGrp/PhoneNum02026245555
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Steve Lenivy
ReturnHeader/ReturnTs02025-10-24T08:11:33+00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.