2024-05-13T08:10:19+00:00 2023-06-30 350921680 CROWE LLP 231 S Bemiston Ave Suite 800 Clayton MO 63105 990 2022-07-01 310725957 Mount Vernon Nazarene University MOUN 7403979000 800 Martinsburg Road Mount Vernon OH 43050 Scott Campbell CFO 7403979000 2024-05-13 true Scott Campbell 999009999 Steve Lenivy P01635350 3148022000 2022 2023-04-26 12:10:37Z Henry W Spaulding II 800 Martinsburg Road Mount Vernon OH 43050 82944926 false X www.mvnu.edu X 1968 OH Mount Vernon Nazarene University is an accredited four year liberal arts University that confers two and four year degrees and graduate degrees in a variety of academic disciplines. In addition, it provides logistical support for the educational and theological efforts of the Church of the Nazarene and other like-minded religious and educational organizations. 25 25 1145 50 80002 0 7192463 9478411 54426317 53280013 1715392 2873936 131210 218330 63465382 65850690 28053578 26595771 0 0 21687381 22365468 0 1429508 14975115 16029406 64716074 64990645 -1250692 860045 102841076 104873942 12663218 12169662 90177858 92704280 Mount Vernon Nazarene University is an accredited four-year liberal arts University that confers two- and four-year degrees and graduate degrees in a variety of academic disciplines. In addition, it provides logistical support for the educational and theological efforts of the Church of the Nazarene and other like-minded religious and educational organizations. false false 58628062 26595771 53153985 The University is a four-year institution of higher education offering the degrees of Associate in Arts, Associate in Applied Science, Bachelor of Arts, Bachelor of Science, Masters of Business Administration, Masters of Science in Management, Master of Arts in Education, and such other Baccalaureate and Graduate degrees as may be authorized by the Board of Trustees of the University, and permitted by the State of Ohio and the Higher Learning Commission; Member - North Central Association. For the year ended June 30, 2023 the University conferred 500 undergraduate and graduate degrees. Average Institution-based financial aid for traditional students was $21,418 compared with total direct costs of $47,410. Average enrollment head count was 1,883 students. 107704 126028 The University provides logistical and facility support for like-minded religious and educational organizations. Organizations historically served include The North Central Ohio District Church of the Nazarene, the National Christian School Athletic Association, the YMCA Great Lakes Leaders Training School, area primary and secondary schools, local first responder organizations and many others. During the year ended June 30, 2023, the University's efforts in this Program Service area were slowly returning to prior years' level preceding COVID-19 pandemic. 58735766 true true false false false false false false true true false false false true true false true true false false true false false false false false false true true true false false false false false false true false true false false false false false true true false false false true 2626 0 true 1145 true true true false false false false true true false false false false false false X 25 25 true false false false false false false true true false false false true true true true true true false false X Scott Campbell 7403979000 800 Martinsburg Road Mount Vernon OH 43050 EDWARD J PHILLIPS CHAIRPERSON, BOARD OF TRUSTEES (Beg 11/2022) 3.0 X X 0 0 0 LARRY J HAMMOND SECRETARY, BOARD OF TRUSTEES 2.0 X X 0 0 0 ROBERT J MAHAFFEY VICE-CHAIR, BOARD OF TRUSTEES 2.0 X X 0 0 0 ADAM M CARR MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 ANGELA L CASTLEMAN MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 BRET M LAYTON MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 CATHY M MANSON MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 CHRISTOPHER WEGHORST MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 D GEOFFREY KUNSELMAN MEMBER, BOARD OF TRUSTEES (thru 3/2023) 1.0 X 0 0 0 DARYL L BLANK MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 DAVID B LUTZ MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 Deborah Monroe MEMBER, BOARD OF TRUSTEES (thru 8/2022) 1.0 X 0 0 0 DOUGLAS S WYATT MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 DOUGLAS W BOQUIST MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 DWAYNE P MILLS MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 J KEVIN DENNIS MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 JAMES D RADCLIFFE MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 KARI TAYLOR MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 KATHY G GREENICH MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 LAURA E CROUCH MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 Mark Maddux MEMBER, BOARD OF TRUSTEES (Beg 8/2022) 1.0 X 0 0 0 PAIGE GRAVES MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 ROBERT S MAHAFFEY MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 RUSSELL BAILEY MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 SAMUEL BARBER MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 THOMAS G MESSENGER MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 WENDELL D BROWN MEMBER, BOARD OF TRUSTEES 1.0 X 0 0 0 AMY KOVACH VP FOR ACADEMIC AFFAIRS, CAO 40.0 X 65698 0 9629 B BARNETT COCHRAN VP FOR ACADEMIC AFFAIRS, CAO (thru 6/2022) 40.0 X 81247 0 7206 HENRY W SPAULDING PRESIDENT, CEO 40.0 X 202652 0 72629 SCOTT L CAMPBELL VP FOR FINANCE, CFO 40.0 X 126543 0 27278 JAMES W SMITH VP FOR UNIVERSITY RELATIONS 40.0 X 118656 0 54996 594796 0 171738 3 false true false PIONEER COLLEGE CATERERS 25055 WEST VALLEY PARKWAY SUITE 120 OLATHE KS 66061 FOOD SERVICES 1841948 J & F construction INc 2141 State Route 19 Bucyrus OH 44820 Construction 1526837 SmartBug Operating LLC Department 1380 PO Box 896500 Boston MA 022986500 Marketing 541065 UMR Inc PO BOX 860689 MINNEAPOLIS MN 554860689 EMPLOYEE HEALTH PLAN TPA SERVICES 509289 Nazarene Higher Ed Risk Mgmt PO Box 13421 Pensacola FL 32591 Risk Management Firm 307810 13 4536857 4941554 23830 9478411 STUDENT TUITION AND FEES 611310 43658223 43658223 STUDENT HOUSING AND FOOD SERVICES 611310 8357214 8357214 STUDENT ORGANIZATION AND ACTIVITY REVENUE 611310 705012 705012 AUXILIARY EXEMPT FUNCTION REVENUE 611310 559564 559564 0 0 0 0 53280013 2197051 2197051 141304 8100 12229 3324 129075 4776 133851 4776 129075 17052669 702899 17052669 26014 0 676885 676885 676885 VENDING, PRINTING & COPYING COMMISSIONS 900099 9253 9253 GRAND HOTEL INCOME (LOSS) 721110 75226 75226 0 0 0 0 84479 65850690 53280013 80002 3012264 13585 13585 26565911 26565911 16275 16275 493713 20990 472723 269023 250906 18117 16841315 12639898 3579018 622399 260620 207222 41970 11428 3343254 2019820 1198179 125255 1157543 817410 310692 29441 27095 1000 26095 112283 112283 85009 85009 2510942 2066587 362641 81714 896972 825652 13625 57695 1793218 1110572 564332 118314 1040051 259146 724913 55992 1757753 192106 1563847 1800 984373 787074 20808 176491 156013 126309 22594 7110 260153 260153 3052664 3052664 605670 605670 FOOD SERVICE / STUDENT HEALTH INSURANCE 2426024 2426024 CURRICULUM EXPENSES 194641 194641 ALLOCATION OF ITS AND FACILITY SERVICES 0 8203365 -8345234 141869 UNCOLLECTIBLE STUDENT RECEIVABLES -8727 -8727 135272 0 135272 0 64990645 58735766 4825371 1429508 22134 317708 14566313 13020483 689624 1162718 889218 693050 0 0 0 0 716781 532475 126874 134940 751338 1207178 127832148 69749898 59910009 58082250 25142160 29697624 0 0 26625 25516 102841076 104873942 2882180 2935687 1678532 1476394 7200233 7176723 0 0 246465 153614 655808 427244 12663218 12169662 X 68203147 69008907 21974711 23695373 90177858 92704280 102841076 104873942 X 860045 1665723 654 X false true X true true true X 5019340 4991653 12094323 7192463 9478411 38776190 0 0 5019340 4991653 12094323 7192463 9478411 38776190 4714689 34061501 2472148 1916227 1553654 2397373 2338355 10677757 80002 80002 33079 24712 31307 31393 9253 129744 49663693 271515260 0.6858 0.6423 X Schedule A, Part II RETURN YEAR COLUMN HEADINGS Per IRS Form 990 instructions, public support is measured using a 5-year computation period that includes the current year and 4 prior years, including short years. The 990 filing for the short period ended June 30, 2019 was filed on a 2018 IRS Form 990. In order to calculate public support, per the form instructions, the 2018 column includes both tax periods which were filed on a 2018 Form. -6/1/18 to 5/31/19 -6/1/19 to 6/30/19 -7/1/19 to 6/30/20 -7/1/20 to 6/30/21 -7/1/21 to 6/30/22 Schedule A, Part II PUBLIC SUPPORT TEST The University received tax-exempt status as a school under IRC Section 170(b)(1)(A)(ii). However, in order to utilize the special rule on Schedule B, the University has completed Schedule A Part II in order to demonstrate that the organization's activities have met the 33 1/3% support test. Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 33079.0, COLUMN B - 24712.0, COLUMN C - 31307.0, COLUMN D - 31393.0, COLUMN E - 9253.0, COLUMN F - 129744.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24781380 184684 2976641 882884 272873 26786948 28782576 393732 -3274639 522273 598016 0 24781380 23190231 210094 6042399 512717 147431 0 28782576 22636480 138823 885080 392023 78129 0 23190231 21698262 21322 960301 9061 34344 0 22636480 0.1991 0.4358 0.3651 false false 4529424 4529424 81543797 35561000 45982797 33187298 29950398 3236900 8571629 4238500 4333129 58082250 LIABILITY UNDER UNITRUST AGREEMENTS 12060 ADVANCES FROM GOVERNMENT FOR FEDERAL LOANS 415184 427244 X Schedule D, Part V YEAR COLUMN HEADINGS THE SECOND PRIOR TAX YEAR REPRESENTS BOTH A SHORT TAX YEAR FOR THE PERIOD JUNE 1, 2019 THROUGH JUNE 30, 2019 AND THE 12 MONTH PERIOD ENDED MAY 31, 2019. THEREFORE, THE YEAR COLUMN HEADINGS IN PART V REPRESENT THE FOLOWING ACTUAL TAX YEARS: CURRENT YEAR = 2022 TAX YEAR; PRIOR YEAR = 2021 TAX YEAR; TWO YEARS BACK = 2020 TAX YEAR; THREE YEARS BACK = 2019 TAX; FOUR YEARS BACK = 2018 SHORT YEAR AND 2018 FISCAL YEAR. Schedule D, Part V, Line 4 Intended uses of endowment funds The University's endowment primarily consists of five categories for use: scholarship/student loan, maintenance and energy, equipment acquisition, lecture series and quasi. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Internal Revenue Service has ruled that the University is exempt from federal income taxes under Section 501(a) of the Internal Revenue Code as a public charity described in Section 501(c)(3). Accounting principles generally accepted in the United States of America prescribe recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if the tax position is more-likely-than-not sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit will be recorded. Management has concluded that they are unaware of any tax benefits or liabilities to be recognized at June 30, 2023 and 2022. The University does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The University would recognize interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The University has no amount accrued for interest or penalties as of June 30, 2023 and 2022. 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 Available on website and guides Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Students receive financial aid from various federal Department of Education programs and from state student financial aid programs. The University also receives a grant from the federal Department of Education to assist with improving student retention and baccalaureate completion. The University has also received funds related to COVID-19 relief including the the Higher Education Emergency Relief Fund (HEERF). Central America and the Caribbean Purchase of equipment for high school 0 N/A 16275 Equipment FMV 1 0 false false false false false false Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual true MERIT-BASED SCHOLARSHIPS 4254 20234154 NEED-BASED SCHOLARSHIPS 1610 3462648 DEMOGRAPHIC-BASED SCHOLARSHIPS 1180 2019514 PROGRAM/CAREER-BASED SCHOLARSHIPS 781 705129 SERVICES BASED SCHOLARSHIPS 48 24600 COVID RELATED GRANTS UNDER THE AUSPICIES OF THE US DEPARTMENT OF EDUCATION 223 119866 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Disbursements in furtherance of the University's exempt programs are made in accordance with procedures or subject to conditions established by the institution's governing board designed to insure that individuals and organizations receiving disbursements from the organization in furtherance of its exempt programs are adequately investigated to insure that they are qualifying recipients. Students receiving scholarships, student loans, etc. are judged worthy by the institution's assessment on the basis of academic achievement, financial needs and other similar standards. X X true true X X X false false false false false false false false false SCOTT L CAMPBELL VP FOR FINANCE, CFO 126543 0 0 0 0 0 3863 0 23415 0 153821 0 0 0 HENRY W SPAULDING PRESIDENT, CEO 179020 0 0 0 23632 0 26371 0 46258 0 275281 0 0 0 JAMES W SMITH VP FOR UNIVERSITY RELATIONS 111080 0 0 0 7576 0 3708 0 51288 0 173652 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use For Henry W. Spaulding, II: Housing is provided, on a taxable basis, in a residence owned by the University. For Henry W. Spaulding and James W. Smith, a ministerial housing allowance was provided. This benefit is not taxable for federal income tax purposes, but is considered taxable self-employment income for SECA purposes. All employees with qualifying ministerial credentials are eligible for this benefit. Schedule J, Part I, Line 1a Health or social club dues or initiation fees MVNU has a membership with a social club that Henry W. Spaulding II, President, uses for business purposes. No amount is treated as taxable compensation because it is 100% business use. A CITY OF MOUNT VERNON OHIO 316400234 623644AF8 2022-03-09 7207364 REFUNDING SERIES 2016 BONDS false false false A 0 7207364 144147 7063217 2022 true false true true A false false false false 0.0 0.0 0.0 false false true A false false true false false false false false true A true Schedule K, Part III, Line 9 ESTABLISHMENT OF WRITTEN PROCEDURES THE ORGANIZATION HAS ADOPTED WRITTEN PROCEDURES TO MONITOR THE ORGANIZATION'S ABILITY TO REMAIN IN COMPLIANCE WITH THE ARBITRAGE REQUIREMENTS UNDER SECTION 148 OF THE INTERNAL REVENUE CODE. THE ORGANIZATION STRIVES TO STAY ABREAST OF FEDERAL REGULATIONS AND CONSIDERS THE REPERCUSSIONS OF ALL SIGNIFICANT ACTIVITIES WHICH COULD FORESEEABLY HAVE AN IMPACT ON THE ORGANIZATION'S TAX EXEMPT BONDS AND THE ASSOCIATED FEDERAL TAX REGULATIONS. Schedule K, Part IV, Line 7 PROCEDURES TO UNDERTAKE CORRECTIVE ACTION THE ORGANIZATION HAS ADOPTED WRITTEN PROCEDURES WHICH DICTATE HOW MANAGEMENT TIMELY IDENTIFIES AND CORRECTS VIOLATIONS OF FEDERAL TAX REQUIREMENTS USING THE VOLUNTARY CLOSING AGREEMENT PROGRAM PROVIDED BY THE IRS WHEN SELF-REMEDIATION IS NOT AVAILABLE TO THE ORGANIZATION. THE ORGANIZATION STRIVES TO STAY ABREAST OF FEDERAL REGULATIONS AND CONSIDERS THE REPERCUSSIONS OF ALL SIGNIFICANT ACTIVITIES WHICH COULD FORESEEABLY HAVE AN IMPACT ON THE ORGANIZATION'S TAX EXEMPT BONDS AND THE ASSOCIATED FEDERAL TAX REGULATIONS. IN THE EVENT A VIOLATION IS IDENTIFIED THE ORGANIZATION'S POLICY IS TO CORRECT THE VIOLATION AS SOON AS POSSIBLE, WHILE WORKING WITH THE FEDERAL AUTHORITIES AS NECESSARY TO ENSURE THAT SUFFICIENT CONTROLS ARE PRESENT WHICH WILL GUARD AGAINST FUTURE VIOLATIONS. Schedule K, Part V ESTABLISHMENT OF WRITTEN PROCEDURES THE ORGANIZATION HAS ADOPTED WRITTEN PROCEDURES TO ENSURE ALL NONQUALIFIED BONDS (IF ANY) OF THE ISSUE ARE REMEDIATED IN ACCORDANCE WITH THE ASSOCIATED REGULATIONS. THE ORGANIZATION STRIVES TO STAY ABREAST OF FEDERAL REGULATIONS AND CONSIDERS THE REPERCUSSIONS OF ALL SIGNIFICANT ACTIVITIES WHICH COULD FORESEEABLY HAVE AN IMPACT ON THE ORGANIZATION'S TAX EXEMPT BONDS AND THE ASSOCIATED FEDERAL TAX REGULATIONS. SEE PART V SUPPLEMENTAL INFORMATION 58414 SCHOLARSHIPS AND EMPLOYEE DEPENDENT TUITION ASSISTANCE HENRY W SPAULDING III CHILD OF HENRY W. SPAULDING, II, PRESIDENT 93405 EMPLOYEE COMPENSATION false MATTHEW C MCPHERSON SON-IN-LAW OF LARRY J. HAMMOND, TRUSTEE 15077 EMPLOYEE COMPENSATION false PRISCILLA C MILLS CHILD OF JAMES D. RADCLIFFE, TRUSTEE 51256 EMPLOYEE COMPENSATION false TIMOTHY D RADCLIFFE CHILD OF JAMES D. RADCLIFFE, TRUSTEE 84112 EMPLOYEE COMPENSATION false Schedule L, Part III, Column (b) NAME OF INTERESTED PERSON COLLEGES, UNIVERSITIES AND PRIMARY AND SECONDARY SCHOOLS ARE NOT REQUIRED TO IDENTIFY INTERESTED PERSONS TO WHOM THEY PROVIDED SCHOLARSHIPS, FELLOWSHIPS AND SIMILAR FINANCIAL ASSISTANCE. PURSUANT TO THE INSTRUCTIONS TO FORM 990, SCHEDULE L, PART III, COLUMNS (A) AND (B) HAVE BEEN LEFT BLANK. Form 990, Part VI, Line 1a Delegate broad authority to a committee From the Organization's Bylaws: Section 8: Duties of the Executive Committee of the Board of Trustees. In the interim of annual or special meetings of the Board of Trustees, the management of the affairs of the Corporation shall be vested in the Executive Committee. a. The Executive Committee shall meet as often as is necessary and shall be governed by such rules as it may adopt, provided such rules and regulations are in harmony with the bylaws of the Corporation. b. The Executive Committee shall act on whatever matters of corporation business as shall be referred and assigned to it by the Board of Trustees. c. The Executive Committee may by resolution authorize the sale, conveyance, or mortgaging of any real property held by the Corporation, other than the main campus. d. The Executive Committee shall approve the guidelines under which the Senior Administrators of the University are selected. The President shall confer with the Executive Committee prior to selection, reassignment, or termination of a senior administrator. e. The Executive Committee shall keep a record of its proceedings and copies of these minutes shall be sent to each member of the Executive Committee within five days after the executive meeting. Minutes of action must also be received by the members of the Board of Trustees at its next meeting. f. The Executive Committee may authorize and approve resolutions necessary to open and close bank, stock, bonds and other investment accounts and designate signatory authority thereon. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Robert J. Mahaffey and Robert S. Mahaffey - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body The return is reviewed by University management and a knowledgeable third party before filing. Form 990, Part VI, Line 12c Conflict of interest policy From the Bylaws: A. Disclosure and Review - Each year each Trustee is required to submit a signed Conflict of Interest Disclosure Form. Additionally, immediately upon recognizing that there is a potential conflict of interest that has not been previously disclosed, the Trustee is required to file an amended disclosure form. The President's Office will compile the forms and send them to the Chair of the Board of Trustees for review. The Executive Committee will review the forms annually and determine if there is a conflict of interest. If so, the President of the University and Chair of the Board will be informed regarding which Trustee(s) and the nature of the conflict and how it will be addressed. The Chair of the Board will inform the Trustee with the conflict regarding the decision. B. Consideration of Matters involving Conflict of Interest - If a circumstance should arise where it may be in the best interest of the University to engage in a transaction despite the conflict of interest, after disclosure of the conflict of interest, the individual with whom the conflict of interest is present must abstain from any discussion or deliberation regarding the matter (unless the Board of Trustees or administration requests information or interpretation for special reasons), and abstain from any decision on the matter. Record of such individual's withdrawal from participation in the discussion, deliberation, and decision on the matter should be noted in any minutes of the session at which such matter is considered. Should a potential conflict of interest matter require an Executive Committee or Board Vote to resolve, those concerned shall be present at the time of the vote. The Board should approve the transaction, on a majority vote of the disinterested Trustees, only if the Trustees believe that the transaction is in the best interests of the University and that, with respect to other alternatives, the transaction is the most favorable or reasonable to the University. Form 990, Part VI, Line 15a Process to establish compensation of top management official The compensation for the CEO was and is set by the executive committee of the board of trustees using data gathered from similar universities. The executive committee is comprised of selected board members disinterested with regard to the compensation arrangements. The compensation committee keeps contemporaneous documentation of the deliberations and decisions regarding the compensation arrangements. This process is completed prior to the beginning of each contract period being approved. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are currently available upon request to entities determined by management to have a legitimate interest. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - 654; MVNU MANAGEMENT LLC 800 MARTINSBURG RD MOUNT VERNON OH 43050 472839129 HOSPITALITY MANAGEMENT OH 1640919 616877 MOUNT VERNON NAZARENE UNIVERSITY MOUNT VERNON GRAND HOTEL LLC 800 MARTINSBURG RD MOUNT VERNON OH 43050 814919801 REAL ESTATE HOLDING AND MANAGEMENT OH 0 7184686 MOUNT VERNON NAZARENE UNIVERSITY CHARITABLE REMAINDER TRUST (1) 800 MARTINSBURG RD MOUNT VERNON OH 43050 CHARITABLE REMAINDER TRUST OH NA Trust true false false false false false false false false false false false false false false false false false false false