2024-05-07T11:08:55+00:00 2023-06-30 346565596 ERNST & YOUNG US LLP 221 EAST 4TH STREET CINCINNATI OH 45202 990 2022-07-01 237179567 MOUNT ST JOSEPH UNIVERSITY MOUN 5132444200 5701 DELHI ROAD CINCINNATI OH 452331670 JEFFREY C BRIGGS TREASURER & CFO 5132444803 2024-05-07 true Jeffrey Briggs 999009999 Julie L Sparks P01268401 5136121400 2024-04-25 2022 2023-04-26 12:10:37Z H JAMES WILLIAMS 5701 DELHI ROAD CINCINNATI OH 452331670 109107969 false X WWW.MSJ.EDU X 1971 OH SEE SCHEDULE O. 25 24 931 48 110763 0 14911862 5731440 49302613 51320898 4763695 6604072 813435 1502202 69791605 65158612 19609797 19562114 0 0 29499048 31977484 0 0 939020 17404564 18262169 66513409 69801767 3278196 -4643155 123997670 122919936 22861987 23696864 101135683 99223072 SEE SCHEDULE O. false false 36706828 19069654 39490716 UNDERGRADUATE EDUCATION - THE UNIVERSITY'S UNDERGRADUATE ACADEMIC PROGRAMS INSPIRE EXCELLENCE, INTELLECTUAL CHALLENGE, AND REAL LIFE EXPERIENCES. MAJORS ARE OFFERED IN BUSINESS, BEHAVIORAL AND NATURAL SCIENCES, EDUCATION, HEALTH SCIENCES, AND LIBERAL ARTS. IN ADDITION, STUDENTS HAVE THE OPPORTUNITY TO EXPAND LEARNING BEYOND THE CLASSROOM THROUGH COOPERATIVE EDUCATION, SERVICE LEARNING AND STUDY ABROAD PROGRAMS. THE UNIVERSITY OFFERS PROGRAMS TAILORED TO TRADITIONAL, ADULT AND PART-TIME STUDENTS. THE UNIVERSITY REPORTED ENROLLMENT OF 1,423 FOR THE 2022-2023 ACADEMIC YEAR. 17041982 0 4475534 STUDENT AND RESIDENCE LIFE - INCLUDES ADMISSION AND ENROLLMENT OF STUDENTS AS WELL AS PERSONAL AND CAREER SUPPORT. ALSO INCLUDES VARIOUS CAMPUS ACTIVITIES AND 22 ATHLETIC PROGRAMS. RESIDENCE LIFE IS COMMITTED TO PROVIDING QUALITY HOUSING FOR FULL-TIME SINGLE STUDENTS THAT ENHANCES THE EXPERIENCE OF EACH RESIDENT WHILE SUPPORTING ACADEMIC ACHIEVEMENT AND THE MISSION OF THE UNIVERSITY. 8781334 492460 14061403 GRADUATE EDUCATION - OFFERS MASTERS AND DOCTORAL PROGRAMS. INSTRUCT AND PROVIDE ACADEMIC SUPPORT TO STUDENTS ENROLLED IN THOSE PROGRAMS. DEGREES INCLUDE EDUCATION, HEALTH SCIENCES, MBA AND ORGANIZATIONAL LEADERSHIP. THE UNIVERSITY REPORTED ENROLLMENT OF 543 FOR THE 2022-2023 ACADEMIC YEAR. 62530144 true true false false false false false false true true false false false true true false true true false false false false false true false false true true true false false false false false false false false true false false false false true true true true false true 280 0 true 931 true true true false false false false false false false false false false false X 25 24 true false false false true true true true true false false true true true true true true true true true false OH X JEFFREY C BRIGGS 5132444200 5701 DELHI ROAD CINCINNATI OH 452331670 H JAMES WILLIAMS PRESIDENT 48.0 0.0 X X 412274 0 129457 ANN SALUKE MD TRUSTEE 1.0 0.0 X 0 0 0 ANNETTE MUCKERHEIDE SC TRUSTEE 1.0 0.0 X 0 0 0 BRIAN A DOYLE TRUSTEE 1.0 0.0 X 0 0 0 COREY JOHNSON TRUSTEE 1.0 0.0 X 0 0 0 ERIC R THIEMANN TRUSTEE 1.0 0.0 X 0 0 0 HAROLD D BROWN TRUSTEE 1.0 0.0 X 0 0 0 JACKIE REAU TRUSTEE 1.0 0.0 X 0 0 0 JANET D CASTELLINI TRUSTEE 1.0 0.0 X 0 0 0 JENNIFER DAMIANO TRUSTEE 1.0 0.0 X 0 0 0 JOHN YOUNG TRUSTEE 1.0 0.0 X 0 0 0 JONATHAN M HILTZ TRUSTEE 1.0 0.0 X 0 0 0 JUDGE SYLVIA HENDON TRUSTEE 1.0 0.0 X 0 0 0 KATHRYN K MCMULLEN TRUSTEE 1.0 0.0 X 0 0 0 KEVIN GADE TRUSTEE 1.0 0.0 X 0 0 0 KEVIN RICE TRUSTEE 1.0 0.0 X 0 0 0 LISA A VANNIS TRUSTEE 1.0 0.0 X 0 0 0 LORI HALLMARK TRUSTEE 1.0 0.0 X 0 0 0 MARY ELLEN ADCOCK TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL B MATTINGLY TRUSTEE 1.0 0.0 X 0 0 0 NANCY BRAMLAGE SC TRUSTEE 1.0 0.0 X 0 0 0 PATRICIA CRUISE SC TRUSTEE 1.0 0.0 X 0 0 0 STEVEN D MULLINGER TRUSTEE 1.0 0.0 X 0 0 0 TIMOTHY G AUG TRUSTEE 1.0 0.0 X 0 0 0 VINCENT TERRY TRUSTEE 1.0 0.0 X 0 0 0 JEFFREY C BRIGGS TREASURER & CFO 48.0 0.0 X 170766 0 54201 PAIGE L ELLERMAN SECRETARY/VICE PRESIDENT 48.0 0.0 X 187434 0 19918 DIANA DAVIS PROVOST 48.0 0.0 X 182474 0 20343 ALEX NAKONECHNYI ASSOCIATE PROVOST FOR CAMPUS TECHNOLOGY 48.0 0.0 X 136407 0 31220 AMY MURDOCH ASSISTANT DEAN OF READING SCIENCE 48.0 0.0 X 172078 0 21894 DARLA VALE DEAN SCHOOL OF HEALTH SCIENCES 48.0 0.0 X 133556 0 30791 JEFF WAMPLER VP MARKETING & COMMUNICATIONS 48.0 0.0 X 155885 0 8409 PATRICK CAFFERTY CHAIRPERSON/PROGRAM DIRECTOR 48.0 0.0 X 156090 0 22604 1706964 0 338837 39 false true false AVI FOODSYSTEMS INC 2950 ELM ROAD NE WARREN OH 44483 FOOD SERVICE/CATERING 1354250 MESSER CONSTRUCTION CO 643 W COURT STREET CINCINNATI OH 452031511 CONSTRUCTION 402643 LOOGOL CORP 64 ROE AVENUE TORONTO ONTARIO CA INFORMATION TECHNOLOGY SERVICES 344363 STRATEGIC ADVISERS LLC 515 MONMOUTH ST SUITE 301 NEWPORT KY 41071 MARKETING & COMMUNICATIONS 276750 INTEGRITY SPECIALTY CONTRACTORS LLC 7324 KIRKRIDGE DR CINCINNATI OH 45233 GENERAL CONTRACTOR & CONSTRUCTION M 254386 10 0 0 10487 1025730 2141358 2553865 175107 5731440 UNDERGRADUATE EDUCATION 611310 34600349 34600349 0 0 STUDENT AND RESIDENT LIFE 611310 4475534 4475534 0 0 GRADUATE EDUCATION 611310 12245015 12245015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 51320898 1275468 0 0 1275468 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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LEASE LIABILITY 584462 994166 X Schedule D, Part V, Line 4 Intended uses of endowment funds ORGANIZATION'S INTENDED USE OF ENDOWMENT FUNDS THE UNIVERSITY'S ENDOWMENT FUND IS PRIMARILY USED TO FUND SCHOLARSHIPS AND AID TO STUDENTS. OTHER USES INCLUDE INSTRUCTIONAL, ACADEMIC SUPPORT, AND PLANT OPERATIONS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. The University's subsidiary, CITE Inc., is a taxable entity and future income generated by CITE Inc. will be subject to taxation. The University may be subject to federal and state income taxes on any net income from unrelated business activities. MANAGEMENT IS NOT AWARE OF ANY COURSE OF ACTION OR SERIES OF EVENTS THAT HAVE OCCURRED THAT MIGHT ADVERSELY AFFECT THE UNIVERSITY'S EXEMPT STATUS. THE UNIVERSITY APPLIES THE PROVISIONS OF FASB ASC 740, INCOME TAXES, IN REGARD TO UNCERTAIN TAX POSITIONS. THE UNIVERSITY COMPLETED AN ANALYSIS OF ITS TAX POSITIONS ON JUNE 30, 2023, AND 2022, AND DETERMINED THAT NO AMOUNTS WERE REQUIRED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY RACIALLY NONDISCRIMINATORY POLICY: THE FOLLOWING POLICY IS PUBLISHED ON THE UNIVERSITY'S WEBSITE (WWW.MSJ.EDU) AND IN THE UNIVERSITY'S CATALOG: THE UNIVERSITY OFFERS AN EDUCATIONAL AND EMPLOYMENT ENVIRONMENT FREE FROM DISCRIMINATION OR HARASSMENT ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, RELIGION, SEX, AGE, DISABILITY, SEXUAL ORIENTATION OR OTHER MINORITY OR PROTECTED STATUS. THIS COMMITMENT EXTENDS TO THE UNIVERSITY'S ADMINISTRATION OF ITS ADMISSION, FINANCIAL AID, EMPLOYMENT, AND ACADEMIC POLICIES, AS WELL AS THE UNIVERSITY'S ATHLETIC PROGRAMS AND OTHER UNIVERSITY-ADMINISTERED PROGRAMS, SERVICES, AND ACTIVITIES. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT AGENCY: THE UNIVERSITY RECEIVES FINANCIAL AID FROM THE US DEPARTMENT OF EDUCATION IN THE FORM OF FEDERAL WORK STUDY (FWS), TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION (TEACH), SUPPLEMENTAL EDUCATION OPPORTUNITY GRANTS (SEOG), AND PELL. Athletic Golf Outings 41100 10487 30613 0 625 10808 5772 0 120 0 0 0 0 41100 10487 30613 0 625 10808 5772 0 120 17325 13288 true UNIVERSITY OF CINCINNATI 2600 CLIFTON AVE Cincinnati OH 45221 316000989 501(C)(3) 287970 PRIMARY CARE TRAINING AND ENHANCEMENT: IMPLEMENTING A FELLOWSHIP FOR PHYSICIANS AND PHYSICIAN ASSISTANTS; TEACHING MEDICAL COMPONENT AND MENTORING. 1 0 STUDENT AID 1181 19274144 Schedule I, Part III, Column (b) STUDENT AID STUDENT AID IS IN THE FORM OF SCHOLARSHIPS AND GRANTS TO ASSIST WITH THE COST OF ATTENDANCE. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. A LIST OF RECIPIENTS OF SCHOLARSHIPS, FELLOWSHIPS, AND GRANTS IS ON FILE AT THE INSTITUTION UPON REQUEST. ALTHOUGH THERE MAY BE RECIPIENTS WHO ARE RELATED TO PERSONS HAVING AN INTEREST IN THE ORGANIZATION, SUCH RECIPIENTS ARE ON AN EQUAL, OBJECTIVELY DETERMINABLE BASIS WITH OTHER RECIPIENTS; THAT IS ALL STUDENTS RECEIVING AID ARE JUDGED WORTHY BY THE INSTITUTION'S ASSESSMENT ON THE BASIS OF ACHIEVEMENT, FINANCIAL NEED, AND OTHER SIMILAR STANDARDS. X X true true X X X false false false false false false false false false H JAMES WILLIAMS PRESIDENT 327437 0 15000 0 69837 0 108412 0 21045 0 541731 0 0 0 JEFFREY C BRIGGS TREASURER & CFO 167766 0 3000 0 0 0 9226 0 44975 0 224967 0 0 0 PAIGE L ELLERMAN SECRETARY/VICE PRESIDENT 184434 0 3000 0 0 0 10428 0 9490 0 207352 0 0 0 DIANA DAVIS PROVOST 179474 0 3000 0 0 0 12789 0 7554 0 202817 0 0 0 AMY MURDOCH ASSISTANT DEAN OF READING SCIENCE 172078 0 0 0 0 0 7764 0 14130 0 193972 0 0 0 PATRICK CAFFERTY CHAIRPERSON/PROGRAM DIRECTOR 156090 0 0 0 0 0 9392 0 13212 0 178694 0 0 0 ALEX NAKONECHNYI ASSOCIATE PROVOST FOR CAMPUS TECHNOLOGY 136407 0 0 0 0 0 8012 0 23208 0 167627 0 0 0 DARLA VALE DEAN SCHOOL OF HEALTH SCIENCES 133556 0 0 0 0 0 10190 0 20601 0 164347 0 0 0 JEFF WAMPLER VP MARKETING & COMMUNICATIONS 152885 0 3000 0 0 0 8409 0 0 0 164294 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use DR. WILLIAMS RECEIVED A HOUSING ALLOWANCE WHICH IS INCLUDED AS A TAXABLE FRINGE BENEFIT. Schedule J, Part I, Line 1a Health or social club dues or initiation fees THE UNIVERSITY PAID THE MONTHLY DUES ASSOCIATED WITH THE PRESIDENT'S MEMBERSHIP TO THE LOCAL COUNTRY CLUB. THE PORTION OF DUES RELATED TO PERSONAL USE WAS INCLUDED AS A TAXABLE FRINGE BENEFIT. X 1 175107 Selling cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - One contribution - 1,159 shares of Procter & Gamble, Inc. stock Form 990, Part I, Line 1 ORGANIZATION'S MISSION MOUNT ST. JOSEPH UNIVERSITY IS A CATHOLIC ACADEMIC COMMUNITY GROUNDED IN THE SPIRITUAL VALUES AND VISION OF ITS FOUNDERS, THE SISTERS OF CHARITY. THE UNIVERSITY EDUCATES ITS STUDENTS THROUGH INTERDISCIPLINARY LIBERAL ARTS AND PROFESSIONAL CURRICULA EMPHASIZING VALUES, INTEGRITY AND SOCIAL RESPONSIBILITY. MEMBERS OF THE MOUNT COMMUNITY EMBRACE EXCELLENCE IN ACADEMIC ENDEAVORS, THE INTEGRATION OF LIFE AND LEARNING, RESPECT AND CONCERN FOR ALL PERSONS, DIVERSITY OF CULTURES AND BELIEFS, AND SERVICE TO OTHERS. Form 990, Part III, Line 1 ORGANIZATION'S MISSION MOUNT ST. JOSEPH UNIVERSITY IS A CATHOLIC ACADEMIC COMMUNITY GROUNDED IN THE SPIRITUAL VALUES AND VISION OF ITS FOUNDERS, THE SISTERS OF CHARITY. THE UNIVERSITY EDUCATES ITS STUDENTS THROUGH INTERDISCIPLINARY LIBERAL ARTS AND PROFESSIONAL CURRICULA EMPHASIZING VALUES, INTEGRITY AND SOCIAL RESPONSIBILITY. MEMBERS OF THE MOUNT COMMUNITY EMBRACE EXCELLENCE IN ACADEMIC ENDEAVORS, THE INTEGRATION OF LIFE AND LEARNING, RESPECT AND CONCERN FOR ALL PERSONS, DIVERSITY OF CULTURES AND BELIEFS, AND SERVICE TO OTHERS. Form 990, Part VI, Line 2 BUSINESS RELATIONSHIPS THE UNIVERSITY IS AWARE OF RELATIONSHIPS BETWEEN MEMBERS OF THE BOARD OF TRUSTEES, THEIR COMPANIES, AND OTHER BOARD MEMBERS AND THEIR COMPANIES BUT CONSIDERS THESE RELATIONSHIPS FOCUSED ON SERVICES NORMAL IN THE COURSE OF BUSINESS. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons TIM AUG - Business relationship, BRIAN DOYLE - Business relationship, STEVE MULLINGER - Business relationship, KEVIN GADE - Business relationship Form 990, Part VI, Line 6 Classes of members or stockholders THE MEMBERS OF THE UNIVERSITY CORPORATION ARE THE MEMBERS OF THE CORPORATION BOARD FOR SPONSORED MINISTRIES APPOINTED BY THE SISTERS OF CHARITY OF CINCINNATI, OHIO. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE BOARD OF TRUSTEES OF THE UNIVERSITY ARE ELECTED BY THE MEMBERS OF THE CORPORATION BOARD FOR SPONSORED MINISTRIES OF THE SISTERS OF CHARITY OF CINCINNATI, OHIO. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE SISTERS OF CHARITY OF CINCINNATI, OHIO IS THE SPONSORING ORDER OF THE UNIVERSITY. CERTAIN RECOMMENDATIONS FROM THE BOARD OF TRUSTEES (SUCH AS THE ELECTION OR REMOVAL OF THE CEO) MUST BE APPROVED BY THE SISTERS OF CHARITY CORPORATION BOARD. OTHER APPROVAL POWERS VESTED IN THE SISTERS OF CHARITY LEADERSHIP COUNCIL INCLUDE ANY CHANGES TO THE MISSION, PHILOSOPHICAL DIRECTION OR PURPOSES; ESTABLISHING SEPARATE CORPORATIONS; ADOPTION REPEAL, OR AMENDMENT OF THE ARTICLES OF INCORPORATION OR CODE OF REGULATION; ACQUIRING CAPITAL FINANCING AND THE AMORTIZATION OF DEBT; THE PURCHASES, SALE, LEASE OR DISPOSITION OF REAL PROPERTY OR OTHER ASSETS OR THE INCURRING OF DEBT OR OTHER OBLIGATIONS THAT EXCEED THE MONETARY LIMIT SET ANNUALLY BY THE LEADERSHIP COUNCIL; APPOINTMENT OF EXTERNAL AUDITORS; OR ANY ITEMS IN THE CAPITAL OR OPERATING BUDGET INFERRING A SUBSIDY FROM CONGREGATIONAL FUNDS. Form 990, Part VI, Line 11b Review of form 990 by governing body DRAFT COPIES OF THE FORM 990 ARE PRESENTED TO THE FINANCIAL SUSTAINABILITY COMMITTEE AND/OR THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES FOR THE REVIEW PRIOR TO FILING. AFTER DISCUSSION, MODIFICATIONS OR CHANGES ARE INCORPORATED INTO THE DRAFT. THIS REVISED DRAFT IS THEN PRESENTED TO THE FULL BOARD OF TRUSTEES FOR REVIEW AND DISCUSSION. OPEN ITEMS AFTER THIS DISCUSSION WILL BE TAKEN BACK TO THE EXECUTIVE COMMITTEE OF THE BOARD FOR FINAL APPROVAL. ONCE IT HAS BEEN APPROVED, IT WILL BE MADE AVAILABLE TO THE ENTIRE BOARD OF TRUSTEES BEFORE FILING. Form 990, Part VI, Line 12c Conflict of interest policy ALL OFFICERS, TRUSTEES, EMPLOYEES, AND NON-TRUSTEE BOARD COMMITTEE MEMBERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST POLICY STATEMENT ANNUALLY. THE VP OF COMPLIANCE RISK AND LEGAL AFFAIRS/GENERAL COUNSEL IS RESPONSIBLE FOR DISTRIBUTION, COLLECTION, AND REVIEW OF ALL COMPLETED STATEMENTS. UPON REVIEW, OFFICER, TRUSTEE, AND NON-TRUSTEE BOARD COMMITTEE MEMBERS STATEMENTS ARE FORWARDED TO THE FINANCIAL SUSTAINABILITY COMMITTEE CHAIR FOR FURTHER REVIEW AND DOCUMENTATION OF ANY CONFLICTS. A CONFLICT IS DETERMINED TO EXIST WHEN A PERSON HAS A BUSINESS RELATIONSHIP WITH THE UNIVERSITY EITHER PERSONALLY OR THROUGH HIS OR HER EMPLOYER. ANYONE WHO HAS BEEN DETERMINED TO HAVE A CONFLICT SHALL RECUSE HIM OR HERSELF FROM VOTES RELATING TO THE CONFLICT. SUCH RECUSAL IS DOCUMENTED IN BOARD MINUTES. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE UNIVERSITY USED INDEPENDENT DATA FROM LIKE INSTITUTIONS FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS TO DETERMINE COMPENSATION RANGES. THE UNIVERSITY HAS AN ANNUAL PROCESS FOR INDEPENDENT REVIEW OF OFFICER SALARIES WHEREBY THE EXECUTIVE COMMITTEE COMPARES SALARY DATA FOR THE PRESIDENT AND OTHER UNIVERSITY OFFICERS TO ACTUAL SALARY AMOUNTS. UNDER NORMAL CIRCUMSTANCES THESE AMOUNTS ARE APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. REVIEWED IN 2022. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE UNIVERSITY USED INDEPENDENT DATA FROM LIKE INSTITUTIONS FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS TO DETERMINE COMPENSATION RANGES. THE UNIVERSITY HAS AN ANNUAL PROCESS FOR INDEPENDENT REVIEW OF OFFICER SALARIES WHEREBY THE EXECUTIVE COMMITTEE COMPARES SALARY DATA FOR THE PRESIDENT AND OTHER UNIVERSITY OFFICERS TO ACTUAL SALARY AMOUNTS. UNDER NORMAL CIRCUMSTANCES THESE AMOUNTS ARE APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. POSITIONS INCLUDED ARE OFFICERS & KEY EMPLOYEE - TREASURER, SECRETARY AND PROVOST (HIGHEST ACADEMIC LEADERSHIP POSITION). REVIEWED IN 2022. Form 990, Part VI, Line 19 Required documents available to the public THE UNIVERSITY WILL DISCLOSE REFERENCED DOCUMENTS TO THE PUBLIC UPON REQUEST. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue CENTER FOR READING SCIENCE - Total Revenue: 133275, Related or Exempt Function Revenue: 133275, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; OTHER - Total Revenue: 795463, Related or Exempt Function Revenue: 795463, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN BENEFICIAL INTEREST IN TRUST - -18091; CHANGE IN ANNUITY LIABILITY - 45290; CHANGE IN FAIR VALUE OF INTEREST RATE SWAP - 396787; NET LOSS FROM WHOLLY-OWNED SUBSIDIARY, CITE INC - -43518; SISTERS OF CHARITY CINCINNATI 5900 DELHI ROAD MT ST JOSEPH OH 45051 310537158 RELIGIOUS COMMUNITY OH 501(c)(3) 1 NA false CITE INC 5701 Delhi Road Cincinnati OH 45233 884087337 INFORMATION TECHNOLOGY SERVICES OH MOUNT ST JOSEPH UNIVERSITY C Corporation -43518 220654 1 true true true true true false false false false false true true true true true true true true true false CITE INC D 197258 FMV CITE INC O 62241 FMV CITE INC R 500000 FMV CITE INC S 464411 FMV Schedule R, Part V, Line 1a CITE INC THE UNIVERSITY RENTS OFFICE SPACE TO CITE UNDER A 5 YEAR LEASE AGREEMENT. AMOUNT IS CALCULATED BASED ON THE SQUARE FOOTAGE OCCUPIED USING A FMV RATE. Schedule R, Part V, Line 1d CITE INC CITE HAS AN INTERCOMPANY ADVANCE FROM THE UNIVERSITY OF $197,258 AT JUNE 30, 2023. THE RECEIVABLE FOR THE UNIVERSITY IS RECORDED IN OTHER ASSETS IN LINE 15 ON PART X. Schedule R, Part V, Line 1m CITE INC CITE PROVIDES INFORMATION TECHNOLOGY SUPPORT AND SERVICES TO THE UNIVERSITY INCLUDING SAFEGUARDING DATA STORAGE AND PROCESSING, WEBSITE LANDING PAGES, EMAIL, AND ANY OTHER IT NEEDS OF STUDENTS, FACULTY AND STAFF MEMBERS. SERVICES ARE PROVIDED AT COST WITH NO MARKUP. Schedule R, Part V, Line 1o CITE INC THE UNIVERSITY EMPLOYS STUDENT WORKERS WHO PERFORM SERVICES FOR CITE INC. THESE SERVICES ARE PURCHASED BY CITE AT-COST WITH NO MARKUP. Schedule R, Part V, Line 1r CITE INC THE UNIVERSITY TRANSFERRED CASH OF $500,000 TO MEET THE GENERAL OPERATING NEEDS OF CITE. Schedule R, Part V, Line 1s CITE INC THE UNIVERSITY HAS ONGOING CONTRACTS WITH CITE.