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        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>94016</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>17359</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANDREW FELTER</PersonNm>
        <TitleTxt>CHAIR OF BOARD</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRISTOPHER DEAL</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CINDY DUNNE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>D FORD MENNEL</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DANIEL REINEKE</PersonNm>
        <TitleTxt>SECRETARY OF BOARD</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEANN KRAUSS</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DONALD HAMPTON JR</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DR BENNETT PAULUS</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DR RICHARD HELTON</PersonNm>
        <TitleTxt>TRUSTEE (LEFT 11/22)</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JANE DELL</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEFF BEARD</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEFFREY ORAVITZ</PersonNm>
        <TitleTxt>TRUSTEE (LEFT 11/22)</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LEONARD CLOUSE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LISA HOHMAN</PersonNm>
        <TitleTxt>VICE CHAIR OF THE BOARD</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARY MULVANEY MARKS</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RENEE MEYER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RICHARD ZYDONIK JR</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT BAXTER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SAM STRUASBAUGH</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHAWN SMITH</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STEPHEN SCHULT</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WILLIAM HERTZER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DANIEL JAMEEL</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>2075859</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>306892</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>17</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>AVI FOODSYSTEMS INC</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>2590 ELM ROAD NE</AddressLine1Txt>
            <CityNm>WARREN</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44853</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>FOOD SERVICE</ServicesDesc>
        <CompensationAmt>2785862</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>BEE-SAFE LLC</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO BOX 23</AddressLine1Txt>
            <CityNm>NEW RIEGEL</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44853</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>SECURITY SERVICE</ServicesDesc>
        <CompensationAmt>584922</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>ELLUCIAN COMPANY LP</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>62578 COLLECTIONS CENTER DRIVE</AddressLine1Txt>
            <CityNm>CHICAGO</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60693</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>TECHNOLOGY SERVICE</ServicesDesc>
        <CompensationAmt>1426431</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>RIVETICA INC</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>800 BATTERY AVE SE STE 100</AddressLine1Txt>
            <CityNm>ATLANTA</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>30339</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>MARKETING/CONSULTING</ServicesDesc>
        <CompensationAmt>2515350</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>RUFFALO NOEL LEVITZ</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO BOX 718</AddressLine1Txt>
            <CityNm>DES MOINES</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50303</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>FUNDRAISING SERVICE</ServicesDesc>
        <CompensationAmt>210239</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>7</CntrctRcvdGreaterThan100KCnt>
      <FundraisingAmt>65150</FundraisingAmt>
      <GovernmentGrantsAmt>7260144</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>2600235</AllOtherContributionsAmt>
      <NoncashContributionsAmt>5388</NoncashContributionsAmt>
      <TotalContributionsAmt>9925529</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>STUDENT TUITION &amp; FEES</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>54049173</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>54049173</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>RESIDENCE HALL</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>5661493</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>5661493</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>LICENSE/ROYALTY</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>304144</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>304144</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>OTHER INCOME</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>1489463</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1489463</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>61504273</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>934357</TotalRevenueColumnAmt>
        <ExclusionAmt>934357</ExclusionAmt>
      </InvestmentIncomeGrp>
      <IncmFromInvestBondProceedsGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </IncmFromInvestBondProceedsGrp>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </RoyaltiesRevenueGrp>
      <GrossRentsGrp>
        <RealAmt>43866</RealAmt>
      </GrossRentsGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>43866</RealAmt>
        <PersonalAmt>0</PersonalAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>43866</TotalRevenueColumnAmt>
        <ExclusionAmt>43866</ExclusionAmt>
      </NetRentalIncomeOrLossGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>402736</SecuritiesAmt>
        <OtherAmt>0</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>507303</SecuritiesAmt>
        <OtherAmt>42775</OtherAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>-104567</SecuritiesAmt>
        <OtherAmt>-42775</OtherAmt>
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      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-147342</TotalRevenueColumnAmt>
        <ExclusionAmt>-147342</ExclusionAmt>
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      <FundraisingGrossIncomeAmt>17550</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>65150</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>23445</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-5895</TotalRevenueColumnAmt>
        <ExclusionAmt>-5895</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>0</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncomeFromGamingGrp>
      <GrossSalesOfInventoryAmt>3940038</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>2483282</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>1456756</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1456756</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueTotalAmt>0</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>73711544</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>62961029</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>824986</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>25202773</TotalAmt>
        <ProgramServicesAmt>25202773</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>0</TotalAmt>
      </ForeignGrantsGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>0</TotalAmt>
      </BenefitsToMembersGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>1469991</TotalAmt>
        <ProgramServicesAmt>591011</ProgramServicesAmt>
        <ManagementAndGeneralAmt>708696</ManagementAndGeneralAmt>
        <FundraisingAmt>170284</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>0</TotalAmt>
      </CompDisqualPersonsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>17304248</TotalAmt>
        <ProgramServicesAmt>15818627</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1154685</ManagementAndGeneralAmt>
        <FundraisingAmt>330936</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>831493</TotalAmt>
        <ProgramServicesAmt>726767</ProgramServicesAmt>
        <ManagementAndGeneralAmt>82527</ManagementAndGeneralAmt>
        <FundraisingAmt>22199</FundraisingAmt>
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      <OtherEmployeeBenefitsGrp>
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        <ManagementAndGeneralAmt>128165</ManagementAndGeneralAmt>
        <FundraisingAmt>34474</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
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      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
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        <ManagementAndGeneralAmt>56518</ManagementAndGeneralAmt>
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      </FeesForServicesLobbyingGrp>
      <FeesForServicesProfFundraising>
        <TotalAmt>232340</TotalAmt>
        <FundraisingAmt>232340</FundraisingAmt>
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      <FeesForSrvcInvstMgmntFeesGrp>
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        <ProgramServicesAmt>2562005</ProgramServicesAmt>
        <FundraisingAmt>953</FundraisingAmt>
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        <FundraisingAmt>53223</FundraisingAmt>
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        <ProgramServicesAmt>3210993</ProgramServicesAmt>
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        <Desc>MISCELLANEOUS EXPENSES</Desc>
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        <FundraisingAmt>1074481</FundraisingAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>319643</EOYAmt>
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      <TotalLiabilitiesGrp>
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        <EOYAmt>36291933</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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        <EOYAmt>54414853</EOYAmt>
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      <DonorRestrictionNetAssetsGrp>
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      <TotLiabNetAssetsFundBalanceGrp>
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        <EOYAmt>106035559</EOYAmt>
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      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>3093673</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>-507632</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>-137716</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
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      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>true</FederalGrantAuditRequiredInd>
      <FederalGrantAuditPerformedInd>true</FederalGrantAuditPerformedInd>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="IRS990ScheduleD">
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      <ProtectionNaturalHabitatInd>X</ProtectionNaturalHabitatInd>
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      <TotalAcreageCnt>30.19</TotalAcreageCnt>
      <StatesEasementsHeldCnt>1</StatesEasementsHeldCnt>
      <WrittenPolicyMonitoringInd>false</WrittenPolicyMonitoringInd>
      <StaffHoursSpentEnforcementCnt>40.00</StaffHoursSpentEnforcementCnt>
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      <ArtPublicExhibitionAmountsGrp>
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      </ArtPublicExhibitionAmountsGrp>
      <HeldWorksArtGrp />
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      <CollUsedScholarlyRsrchInd>X</CollUsedScholarlyRsrchInd>
      <CollectionUsedPreservationInd>X</CollectionUsedPreservationInd>
      <SolicitedAssetsSaleInd>false</SolicitedAssetsSaleInd>
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        <ContributionsAmt>-138263</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>94360</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>160475</GrantsOrScholarshipsAmt>
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        <GrantsOrScholarshipsAmt>125000</GrantsOrScholarshipsAmt>
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        <GrantsOrScholarshipsAmt>100000</GrantsOrScholarshipsAmt>
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        <EndYearBalanceAmt>14340409</EndYearBalanceAmt>
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        <GrantsOrScholarshipsAmt>240000</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>13072487</EndYearBalanceAmt>
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      <PrmnntEndowmentBalanceEOYPct>0.36930</PrmnntEndowmentBalanceEOYPct>
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      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
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        <BookValueAmt>6622958</BookValueAmt>
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        <DepreciationAmt>23629175</DepreciationAmt>
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      <LeaseholdImprovementsGrp />
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        <DepreciationAmt>10224245</DepreciationAmt>
        <BookValueAmt>3355030</BookValueAmt>
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      <OtherLandBuildingsGrp>
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        <DepreciationAmt>5414561</DepreciationAmt>
        <BookValueAmt>2417947</BookValueAmt>
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      <FederalIncomeTaxLiabilityAmt>0</FederalIncomeTaxLiabilityAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>FUNDS HELD FOR OTHERS</Desc>
        <Amt>7164</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>FINANCE LEASE LIABILITIES</Desc>
        <Amt>305984</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>OPERATING LEASE LIABILTIES</Desc>
        <Amt>6495</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>319643</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>50458365</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>-507632</NetUnrealizedGainsInvstAmt>
      <OtherRevenueAmt>2506727</OtherRevenueAmt>
      <RevenueNotReportedAmt>1999095</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>48459270</RevenueSubtotalAmt>
      <OtherRevenuesNotIncludedAmt>25252274</OtherRevenuesNotIncludedAmt>
      <RevenueNotReportedFinclStmtAmt>25252274</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>73711544</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>48010040</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>2594942</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>2594942</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>45415098</ExpensesSubtotalAmt>
      <OtherExpensesNotIncludedAmt>25202773</OtherExpensesNotIncludedAmt>
      <ExpensesNotRptFinclStmtAmt>25202773</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>70617871</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PART II, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONSERVATION EASEMENT IS NOT MATERIAL SO NOT REPORTED IN FOOTNOTE TO FINANCIAL STATEMENTS. IT IS NOT REFLECTED ON THE BALANCE SHEET AND THE EXPENSE IS COVERED BY OPERATIONS AND IS NOT MATERIAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PART III, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>TIFFIN UNIVERSITY CAPITALIZES CONTRIBUTIONS OF ART AND SIMILAR ASSETS WHEN RECEIVED. THESE COLLECTIONS ARE HELD FOR THE EDUCATION OF THE TIFFIN COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PART V, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE UNIVERSITY'S ENDOWMENT FUND IS DESIGNATED FOR SCHOLARSHIPS, FUTURE CAPITAL EXPANSION PROJECTS, AND MAINTENANCE OF CURRENT FACILITIES. ASC (740) FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>COST OF GOODS SOLD $2,483,282 SPECIAL EVENTS EXPENSE $ 23,445 TOTAL: $2,506,727</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>Student Aid and Discounts $25,202,773 CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST $ 49,501 TOTAL $25,252,274</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>COST OF GOODS SOLD $2,483,282 SPECIAL EVENTS EXPENSE $23,445 CHANGE IN FAIR VALUE OF SPLIT INTEREST AGREEMENT $88,215 TOTAL: $2,594,942</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>Student Aid and Discounts $25,202,773</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="IRS990ScheduleE">
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      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>true</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>WE HAVE A NONDISCRIMINATION POLICY ON OUR WEBSITE. IT READS AS FOLLOWS: TIFFIN UNIVERSITY IS COMMITTED TO A POLICY OF NONDISCRIMINATION AND EQUAL OPPORTUNITY FOR EMPLOYEES, APPLICANT FOR EMPLOYMENT, STUDENTS OR APPLICANT FOR ADMISSION, ACCESS TO EDUCATIONAL OPPORTUNITIES ON THE BASIS OF RACE, RELIGION, PERSONAL APPEARANCE, COLOR, SEX, PREGNANCY, POLITICAL AFFILIATION, SOCIAL-ECONOMIC CLASS, PLACE OF BUSINESS, RESIDENCE, RELIGION, CREED, ETHNICITY, NATIONAL ORIGIN (INCLUDING ANCESTRY), CITIZENSHIP STATUS, PHYSICAL OR MENTAL DISABILITY, AGE, MARITAL STATUS, FAMILY RESPONSIBILITIES, SEXUAL ORIENTATION, GENDER IDENTITY, GENDER EXPRESSION, VETERAN OR MILITARY STATUS (INCLUDING SPECIAL DISABLED VETERAN, VIETNAM-ERA VETERAN, OR RECENTLY SEPARATED VETERAN), PREDISPOSING GENETIC CHARACTERISTICS, DOMESTIC VIOLENCE VICTIM STATUS, OR ANY OTHER PROTECTED CATEGORY UNDER APPLICABLE LOCAL, STATE OR FEDERAL LAW, INCLUDING PROTECTIONS FOR THOSE OPPOSING DISCRIMINATION OR PARTICIPATING IN ANY RESOLUTION PROCESS ON CAMPUS OR WITHIN THE EQUAL EMPLOYMENT OPPORTUNITY COMMISSION OR OTHER HUMAN RIGHTS AGENCIES. ALL COMPLAINTS OF SEXUAL HARASSMENT/MISCONDUCT, DOMESTIC VIOLENCE, DATING VIOLENCE, BULLYING, CYBER-BULLYING, STALKING, OR DISCRIMINATION SHOULD BE REPORTED TO THE ASSISTANT VICE PRESIDENT FOR INTERCULTURAL AND COMMUNITY ENGAGEMENT / DEAN OF STUDENTS / TITLE IX COORDINATOR / 504 COORDINATOR, 419-448-3504</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, PART I, LINE 6A</FormAndLineReferenceDesc>
        <ExplanationTxt>TIFFIN UNIVERSITY RECEIVES FEDERAL AND STATE FINANCIAL AID FROM THE FOLLOWING GOVERNMENT AGENCIES: U.S. DEPARTMENT OF TREASURY, U.S. DEPARTMENT OF EDUCATION, STATE OF OHIO DEPARTMENT OF EDUCATION, OHIO TUITION TRUST, PENNSYLVANIA HIGHER EDUCATION, VERMONT STUDENT ASSISTANCE CORPORATION, STATE COUNCIL OF HIGHER EDUCATION FOR VIRGINIA AND VETERANS ADMINISTRATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleF documentId="IRS990ScheduleF">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>SOUTH AMERICA</RegionTxt>
        <OfficesCnt>0</OfficesCnt>
        <EmployeeCnt>0</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>UG, GRAD &amp; CERT PRGRMS</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>6720</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>EUROPE</RegionTxt>
        <OfficesCnt>0</OfficesCnt>
        <EmployeeCnt>0</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>US BA AND MBA PROGRAM</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>130750</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>0</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>0</SubtotalEmployeesCnt>
      <TotalOfficeCnt>0</TotalOfficeCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <SubtotalSpentAmt>137470</SubtotalSpentAmt>
      <TotalSpentAmt>137470</TotalSpentAmt>
      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE F, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>TIFFIN UNIVERSITY DOES NOT AWARD GRANTS OUTSIDE THE UNITED STATES. ATHLETIC AND ACADEMIC SCHOLARSHIPS, AS WELL AS APPLICABLE HEERF GRANTS ARE AWARDED TO INTERNATIONAL STUDENTS STUDYING ON CAMPUS. THESE AWARDS ARE MONITORED BY THE DIRECTOR OF STUDENT ACCOUNTS AND AWARDED BY THE FINANCIAL AID DEPARTMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleG documentId="IRS990ScheduleG">
      <MailSolicitationsInd>X</MailSolicitationsInd>
      <EmailSolicitationsInd>X</EmailSolicitationsInd>
      <PhoneSolicitationsInd>X</PhoneSolicitationsInd>
      <InPersonSolicitationsInd>X</InPersonSolicitationsInd>
      <SolicitationOfNonGovtGrantsInd>X</SolicitationOfNonGovtGrantsInd>
      <SolicitationOfGovtGrantsInd>X</SolicitationOfGovtGrantsInd>
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>true</AgrmtProfFundraisingActyInd>
      <FundraiserActivityInfoGrp>
        <PersonNm>JEROLD PANAS LINZY PARTNERS</PersonNm>
        <ActivityTxt>SEE PART IV</ActivityTxt>
        <FundraiserControlOfFundsInd>false</FundraiserControlOfFundsInd>
        <RetainedByContractorAmt>22101</RetainedByContractorAmt>
      </FundraiserActivityInfoGrp>
      <FundraiserActivityInfoGrp>
        <PersonNm>RUFFALO NOEL LEVITZ</PersonNm>
        <FundraiserControlOfFundsInd>false</FundraiserControlOfFundsInd>
        <RetainedByContractorAmt>210239</RetainedByContractorAmt>
      </FundraiserActivityInfoGrp>
      <TotalRetainedByContractorsAmt>232340</TotalRetainedByContractorsAmt>
      <LicensedStatesCd>IN</LicensedStatesCd>
      <LicensedStatesCd>IA</LicensedStatesCd>
      <LicensedStatesCd>ME</LicensedStatesCd>
      <LicensedStatesCd>OH</LicensedStatesCd>
      <LicensedStatesCd>VT</LicensedStatesCd>
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF OUTING</Event1Nm>
        <GrossReceiptsEvent1Amt>82700</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>65150</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>17550</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>6900</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>6060</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>10485</OtherDirectExpensesEvent1Amt>
        <OtherEventsTotalCnt>0</OtherEventsTotalCnt>
        <GrossReceiptsTotalAmt>82700</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>65150</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>17550</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>6900</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>6060</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>10485</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>23445</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-5895</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1, LINE 2B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE UNIVERSITY CONTRACTED JEROLD PANAS LINZY AND PARTNERS TO PROVIDE CAPITAL CAMPAIGN CONSULTING SERVICES DURING THE YEAR. Tiffin University contracted Ruffalo Noel Levitz to provide fundraising consulting services during the year</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="IRS990ScheduleI">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>SCHOLARSHIPS &amp; DISCOUNTS</GrantTypeTxt>
        <RecipientCnt>1954</RecipientCnt>
        <CashGrantAmt>25202773</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT DETERMINES THE ANNUAL GUIDELINE AMOUNT OF SCHOLARSHIPS AND DISCOUNTS. AWARDS ARE BASED ON VARIOUS CRITERIA AND TRACKED WITH BOARD APPROVED BUDGET. MONTHLY GENERATED REPORTS ARE USED TO MONITOR AWARDS PROGRAM. INDEPENDENT AUDITORS REVIEW ACCURACY OF FINANCIAL AID AWARDS AND RECIPIENTS' RECORDS. FUNDS ARE DISTRIBUTED BASED ON NEED AND MERIT. STUDENT AID IS HANDLED BY THE FINANCIAL AID DEPARTMENT AND CREDITED DIRECTLY TO THE STUDENT ACCOUNT. EACH STUDENT APPLIES FOR FINANCIAL AID BY FILLING OUT A FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA). THE AWARD IS BASED ON THE INFORMATION IN THIS APPLICATION. STUDENTS CAN ALSO APPLY FOR GRANTS AND SCHOLARSHIPS BASED ON ELIGIBILITY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ">
      <HousingAllowanceOrResidenceInd>X</HousingAllowanceOrResidenceInd>
      <ClubDuesOrFeesInd>X</ClubDuesOrFeesInd>
      <WrittenPolicyRefTAndEExpnssInd>true</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>true</SubstantiationRequiredInd>
      <CompensationCommitteeInd>X</CompensationCommitteeInd>
      <Form990OfOtherOrganizationsInd>X</Form990OfOtherOrganizationsInd>
      <WrittenEmploymentContractInd>X</WrittenEmploymentContractInd>
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DR LILLIAN SCHUMACHER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <BaseCompensationFilingOrgAmt>380295</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>23646</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>15907</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>419848</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DR PETER HOLBROOK</PersonNm>
        <TitleTxt>PROVOST/CHIEF ACADEMIC OFFICER</TitleTxt>
        <BaseCompensationFilingOrgAmt>180965</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>12740</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>9315</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>203020</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>LONNY ALLEN</PersonNm>
        <TitleTxt>VP FOR ATHLETICS</TitleTxt>
        <BaseCompensationFilingOrgAmt>119316</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>9170</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>23417</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>151903</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MITCHELL BLONDE</PersonNm>
        <TitleTxt>VP INSTIT ADV &amp; PUBLIC AFFAIRS</TitleTxt>
        <BaseCompensationFilingOrgAmt>170284</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>12618</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>23600</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>206502</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>RONALD LONZO</PersonNm>
        <TitleTxt>VO WHAT'S NEXT STR. INNOV.</TitleTxt>
        <BaseCompensationFilingOrgAmt>175946</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>12250</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>652</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>188848</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DR TERRY SULLIVAN</PersonNm>
        <TitleTxt>VICE PROVOST-ACADEMIC CAMPUS</TitleTxt>
        <BaseCompensationFilingOrgAmt>127669</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>8762</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>22695</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>159126</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DR DANIEL CLARK</PersonNm>
        <TitleTxt>DEAN, SCHOOL OF EDUCATION</TitleTxt>
        <BaseCompensationFilingOrgAmt>132344</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>9517</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>15155</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>157016</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DR PERRY HAAN</PersonNm>
        <TitleTxt>PROFESSOR OF MARKETING</TitleTxt>
        <BaseCompensationFilingOrgAmt>123331</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>5791</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>23237</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>152359</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE J, PART I, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>LILLIAN SCHUMACHER, UNIVERSITY PRESIDENT, USES MOHAWK COUNTRY CLUB TO FACILITATE MEETINGS WITH PROSPECTIVE DONORS. THIS IS FOR BUSINESS USE ONLY AND IS SUBSTANTIATED PER THE ACCOUNTABLE PLAN RULES. IT IS NON-TAXABLE. PRESIDENT LILLIAN SCHUMACHER RESIDES IN A UNIVERSITY OWNED HOUSE. THE MAJORITY OF THE HOUSE IS USED FOR UNIVERSITY FUNCTIONS INCLUDING RECEPTIONS, DINNERS AND OTHER BUSINESS EVENTS. THE FAIR MARKET VALUE OF THE PRESIDENT'S APARTMENT LOCATED IN THE SECOND LEVEL OF THE HOUSE HAS BEEN INCLUDED ON SCHEDULE J. THE FAIR MARKET VALUE OF THE HOUSING IS INCLUDED ON THE W-2 AS TAXABLE COMPENSATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="IRS990ScheduleK">
      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>OHIO HIGHER EDUCATION FACILITY COMMISSION</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>386849674</BondIssuerEIN>
        <BondIssuedDt>2019-10-23</BondIssuedDt>
        <IssuePriceAmt>29748323</IssuePriceAmt>
        <PurposeDesc>REFUND PRIOR ISSUE/NEW BUILDING</PurposeDesc>
        <DefeasedInd>false</DefeasedInd>
        <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
        <PoolFinancingInd>false</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <RetiredAmt>0</RetiredAmt>
        <BondDefeasedAmt>0</BondDefeasedAmt>
        <TotalProceedsAmt>29748323</TotalProceedsAmt>
        <InReserveFundAmt>9826302</InReserveFundAmt>
        <CapitalizedInterestAmt>0</CapitalizedInterestAmt>
        <RefundingEscrowAmt>0</RefundingEscrowAmt>
        <IssuanceCostsFromProceedsAmt>485286</IssuanceCostsFromProceedsAmt>
        <CreditEnhancementAmt>0</CreditEnhancementAmt>
        <WorkingCapitalExpendituresAmt>0</WorkingCapitalExpendituresAmt>
        <CapitalExpendituresAmt>7808845</CapitalExpendituresAmt>
        <OtherSpentProceedsAmt>0</OtherSpentProceedsAmt>
        <UnspentAmt>0</UnspentAmt>
        <RefundingTaxExemptBondsInd>true</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>false</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>true</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>true</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <OwningBondFinancedPropertyInd>false</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>false</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>true</MgmtContractBondFincdPropInd>
        <EngageBondCounselContractsInd>false</EngageBondCounselContractsInd>
        <AnyResearchAgreementsInd>false</AnyResearchAgreementsInd>
        <EngageBondCounselResearchInd>false</EngageBondCounselResearchInd>
        <PrivateBusUseByOthersPct>0</PrivateBusUseByOthersPct>
        <BondIssMeetPrvtSecPymtTestInd>false</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>false</ChangeInUseBondFinancedPropInd>
        <RemedialActionTakenInd>false</RemedialActionTakenInd>
        <ProcsNonqualifiedBondRemdtdInd>true</ProcsNonqualifiedBondRemdtdInd>
      </TaxExemptBondsPrivateBusUseGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiledInd>false</Form8038TFiledInd>
        <RebateNotDueYetInd>false</RebateNotDueYetInd>
        <ExceptionToRebateInd>false</ExceptionToRebateInd>
        <NoRebateDueInd>false</NoRebateDueInd>
        <VariableRateIssueInd>true</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>false</HedgeIdentifiedInBksAndRecInd>
        <HedgeProviderName>
          <BusinessNameLine1Txt>0</BusinessNameLine1Txt>
        </HedgeProviderName>
        <GrossProceedsInvestedInGICInd>false</GrossProceedsInvestedInGICInd>
        <GICProviderName>
          <BusinessNameLine1Txt>0</BusinessNameLine1Txt>
        </GICProviderName>
        <GrossProceedsInvestedInd>false</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>true</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
    </IRS990ScheduleK>
    <IRS990ScheduleL documentId="IRS990ScheduleL">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>DANIEL REINEKE</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>TIFFIN FORD LINCOLN, INC.</RelationshipDescriptionTxt>
        <TransactionAmt>129120</TransactionAmt>
        <TransactionDesc>VEHICLE PURCHASE AND LEASE</TransactionDesc>
        <SharingOfRevenuesInd>true</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>SUBSTANTIAL CONTRIBUTER</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>SUBSTANTIAL CONTRIBUTER</RelationshipDescriptionTxt>
        <TransactionAmt>2785862</TransactionAmt>
        <TransactionDesc>INDEPENDENT CONTRACTOR</TransactionDesc>
        <SharingOfRevenuesInd>true</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 1B</FormAndLineReferenceDesc>
        <ExplanationTxt>DANIEL REINEKE IS CONSIDERED A NON-INDEPENDENT VOTING MEMBER OF THE BOARD DUE TO BUSINESS TRANSACTIONS REPORTED ON SCHEDULE L.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>TIFFIN UNIVERSITY'S FORM 990 IS REVIEWED BY THE ASSOCIATE VICE PRESIDENT FOR FINANCE/CONTROLLER, VICE PRESIDENT FOR FINANCE AND ADMINISTRATION, PRESIDENT AND AN INDEPENDENT ACCOUNTING FIRM. A PUBLIC INSPECTION COPY OF THE FORM 990 IS ALSO PROVIDED TO THE FULL GOVERNING BODY BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUAL WRITTEN AND SIGNED DISCLOSURE IS REQUIRED BY EACH OFFICER, TRUSTEE, AND KEY EMPLOYEE ON TIFFIN UNIVERSITY'S CONFLICT OF INTEREST FORM. IF A CONFLICT EXISTS, RESTRICTIONS WILL BE IMPOSED ON PERSONS WITH A CONFLICT SUCH AS PROHIBITING THEM FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT'S COMPENSATION IS DETERMINED BY THE BOARD OF TRUSTEES EXECUTIVE COMMITTEE. THE LAST REVIEW OF THE PRESIDENT'S COMPENSATION WAS IN 2022.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OFFICERS' COMPENSATION IS DETERMINED BY THE PRESIDENT. THE LAST REVIEW OF THE OFFICERS COMPENSATION WAS IN 2022.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>TIFFIN UNIVERSITY KEEPS ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ON SITE, AND THEY ARE MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN FAIR VALUE OF SPLIT INTEREST AGREEMENT $ -88,215 CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST $ -49,501 TOTAL: $-137,716</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
