2024-05-02T11:00:32+00:00 2023-06-30 920460586 PwC US Tax LLP 2001 Market Street Suite 1800 Philadelphia PA 19103 990 2022-07-01 341018992 CASE WESTERN RESERVE UNIVERSITY CASE 2163682126 10900 EUCLID AVENUE CLEVELAND OH 441067006 JOHN F SIDERAS Executive VP for Finance and CFO 2163682126 2024-05-02 true John Sideras 999009999 Eric M McNeil P00460263 2673303000 2022 2023-04-26 12:10:37Z Eric Kaler 10900 EUCLID AVENUE CLEVELAND OH 441067006 2845292577 false X HTTP://WWW.CASE.EDU X 1826 OH Case Western Reserve University is an independent, research-oriented university with broadly based strengths in health, including medicine, nursing and dentistry; in engineering; in the arts and sciences; and in law, management and social work. The University's commitment is to excellence in teaching, research and scholarship. The University brings together highly qualified faculty, students and staff to: 1) Offer undergraduate education that preserves the strengths of the traditional arts and sciences, and the professions, 2) Prepare students for positions of leadership in professions that are important to society, and 3) Advance, through research and scholarship, the understanding of its chosen disciplines and their applications. 42 41 10207 596 4766063 0 588690959 661420761 693672196 738633119 249868220 125475577 -778253 -176419 1531453122 1525353038 246891677 271082493 0 503468456 527406440 132119 124066 11372194 541862264 655636381 1292354516 1454249380 239098606 71103658 4006031808 4261815292 1118041984 1208601488 2887989824 3053213804 X Case Western Reserve University is an independent, research-oriented university with broadly based strengths in health, including medicine, nursing and dentistry; in engineering; in the arts and sciences; and in law, management and social work. The University's commitment to excellence in teaching, research and scholarship. The University brings together highly qualified faculty, students and staff to: (1) Offer undergraduate education that preserves the strengths of traditional disciplinary majors while integrating contents and methods from technology, the arts and sciences, and the professions, (2) Prepare students for positions of leadership in professions that are important to society, and (3) Advance, through research and scholarship the understanding of its chosen disciplines and their applications. false false 659699187 236975131 602105338 THE ACADEMIC PROGRAMS OF CASE WESTERN RESERVE UNIVERSITY ARE ADMINISTERED THROUGH ITS SCHOOLS AND COLLEGES. CURRENTLY 11,344 STUDENTS ARE ENROLLED IN PROGRAMS LEADING TO UNDERGRADUATE, GRADUATE AND PROFESSIONAL DEGREES ADMINISTERED THROUGH THE UNIVERSITY'S NINE SCHOOLS: THE CASE SCHOOL OF ENGINEERING, THE COLLEGE OF ARTS AND SCIENCES, THE MANDEL SCHOOL OF APPLIED SOCIAL SCIENCES, THE SCHOOL OF DENTAL MEDICINE, THE SCHOOL OF GRADUATE STUDIES, THE SCHOOL OF LAW, THE WEATHERHEAD SCHOOL OF MANAGEMENT, THE SCHOOL OF MEDICINE AND THE FRANCES PAYNE BOLTON SCHOOL OF NURSING. 421372727 34107362 CASE WESTERN RESERVE UNIVERSITY IS CLASSIFIED AS A RESEARCH UNIVERSITY (VERY HIGH RESEARCH ACTIVITY) - EXTENSIVE BY THE CARNEGIE COMMISSION ON HIGHER EDUCATION. THIS CLASSIFICATION IS GIVEN TO THOSE INSTITUTIONS THAT TRAIN THE GREATEST NUMBER OF FUTURE RESEARCHERS (USUALLY MEASURED BY THE NUMBER OF PHD STUDENTS) AND TO THOSE INSTITUTIONS THAT RECEIVE THE MOST FEDERAL FUNDS. IN ADDITION TO FEDERAL SOURCES, RESEARCH IN THE SCIENCES, THE HUMANITIES AND THE HEALTH SCIENCES AREA IS FUNDED BY GIFTS AND GRANTS FROM PRIVATE FOUNDATIONS, CORPORATIONS AND INDIVIDUALS. 107758529 95224241 AUXILIARIES PROVIDES SEVERAL SERVICES WHICH, ALTHOUGH NOT DIRECTLY RELATED TO ITS ACADEMIC MISSION, ARE NEVERTHELESS AN INTEGRAL PART OF THE OVERALL EDUCATIONAL EXPERIENCE OF ITS STUDENTS. THE PROVISION OF CAMPUS HOUSING AND BOARD PLANS, AND PHONE SERVICES ARE EXAMPLES OF CURRENT AUXILIARY SERVICES. 104436970 40103540 OTHER SPONSORED PROGRAMS: THE UNIVERSITY'S LIBRARY SYSTEM IS COMPOSED OF FOUR PRIMARY UNITS: THE UNIVERSITY LIBRARY, THE CLEVELAND HEALTH SCIENCES LIBRARY, THE SCHOOL OF LAW LIBRARY AND THE LILLIAN & MILFORD HARRIS LIBRARY IN THE MANDEL SCHOOL OF APPLIED SOCIAL SCIENCES. THE LIBRARIES OF THE UNIVERSITY SUPPORT THE UNDERGRADUATE, GRADUATE AND PROFESSIONAL PROGRAMS AND CONTAIN OVER 3 MILLION VOLUMES. CASE WESTERN RESERVE UNIVERSITY OFFERS ASSISTANCE TO ITS STUDENTS TO HELP MEET FINANCIAL NEED OR TO RECOGNIZE OUTSTANDING ACADEMIC ACHIEVEMENT AND PROMISE. ACADEMIC EXCELLENCE IS RECOGNIZED BY THE ACADEMIC AWARDS PROGRAM AND OTHER SCHOLARSHIP PROGRAMS OF THE UNDERGRADUATE COLLEGES AND BY VARIOUS ASSISTANTSHIPS, FELLOWSHIPS, SCHOLARSHIPS AND OTHER AWARDS OF INDIVIDUAL DEPARTMENTS IN THE SCHOOL OF GRADUATE STUDIES AND SEVERAL OF THE PROFESSIONAL SCHOOLS. CASE WESTERN RESERVE UNIVERSITY ACTIVELY PROMOTES THE DEVELOPMENT OF SERVICES AND PROGRAMS TO SUPPORT THE PHYSICAL, EMOTIONAL AND INTELLECTUAL WELL-BEING OF ITS STUDENTS.' THE PROGRAMS AND SERVICES ARE AVAILABLE TO UNDERGRADUATE, GRADUATE AND PROFESSIONAL STUDENTS ALIKE AND ARE DESIGNED TO PROVIDE POSITIVE, DEVELOPMENTAL OPPORTUNITIES BOTH TO SUPPLEMENT THE ACADEMIC EXPERIENCE AND ENRICH CAMPUS LIFE. 104436970 40103540 1293267413 true false false true false false true false true true true false true true true true false true true true true false true false false false false true true true false false false false false false false false false false true false false false true false false false false true 15239 0 true 10207 true true true false false false false true true false false false false true false X 42 41 false false false false false false false true true false false true true true true true true true true false CO DC ME AK MD MA MI NH NY OH OK OR PA AZ SD WA X X X JOHN F SIDERAS 2163682126 10900 EUCLID AVENUE CLEVELAND OH 441067006 Eric Kaler President, Ex Officio 60.0 X X 1456630 0 46533 Aarti Chandna Trustee 2.0 X 0 0 0 Anand Swaminathan Trustee 2.0 X 0 0 0 Andrew Medvedev Trustee 2.0 X 0 0 0 Celia Weatherhead Trustee 2.0 X 0 0 0 Charles D Fowler Trustee 2.0 X 0 0 0 Charles Hallberg Trustee 2.0 X 0 0 0 Charles J Koch Trustee 2.0 X 0 0 0 Colleen Batcheler Trustee 2.0 X 0 0 0 Daniel P Harrington Trustee 2.0 X 0 0 0 David M Carr Trustee 2.0 X 0 0 0 Debra Wilfong Trustee 2.0 X 0 0 0 Dominic Ozanne Trustee 2.0 X 0 0 0 Donald J Richards Vice Chair of The Board of Trustees 2.0 X 0 0 0 Frank N Linsalata Trustee 2.0 X 0 0 0 Fred Disanto Chairman of the Board of Trustees 2.0 X 0 0 0 Geoffrey Duyk MD PhD Trustee 2.0 X 0 0 0 Gordon R Daily Trustee 2.0 X 0 0 0 J David Heller Trustee 2.0 X 0 0 0 Jacquelyn Nance Trustee 2.0 X 0 0 0 James A Ratner Trustee 2.0 X 0 0 0 James E Fleming Jr MD Trustee 2.0 X 0 0 0 James Richman Trustee 2.0 X 0 0 0 JoAnn Glick Trustee 2.0 X 0 0 0 John Kobs II Trustee 2.0 X 0 0 0 Joseph A Sabatini Trustee 2.0 X 0 0 0 Joseph Mandato Trustee 2.0 X 0 0 0 Julie Gerberding MD MPH Vice Chair of the Board of Trustees 2.0 X 0 0 0 Kathy Magliato Trustee 2.0 X 0 0 0 Lawrence M Sears Trustee 2.0 X 0 0 0 Mark Weinberger Trustee 2.0 X 0 0 0 Milton Marquis Trustee 2.0 X 0 0 0 Rexford Tibbens Trustee 2.0 X 0 0 0 Richard Mueller Trustee 2.0 X 0 0 0 Robert Pavey Trustee 2.0 X 0 0 0 Roe Green Trustee 2.0 X 0 0 0 Sara Moll PhD Trustee 2.0 X 0 0 0 Scott Cowen Trustee 2.0 X 0 0 0 Steven Altschuler Trustee 2.0 X 0 0 0 Susan Mucciarone Trustee 2.0 X 0 0 0 Susie Gharib Trustee 2.0 X 0 0 0 Thomas F McKee Trustee 2.0 X 0 0 0 Thomas Mandel Trustee 2.0 X 0 0 0 Vincent Gaudiani MD Trustee 2.0 X 0 0 0 Virginia Barbato Trustee 2.0 X 0 0 0 W Craig Bashein Trustee 2.0 X 0 0 0 William Lewis Trustee 2.0 X 0 0 0 Ben Vinson III Provost & Executive Vice President (End 6/30/23) 60.0 X 790124 0 41373 John Sideras Executive VP for Finance & CFO 60.0 X 794825 0 47462 Michael Lee Treasurer 60.0 X 218955 0 32131 Peter Poulos VP, Gen Counsel, Secretary 60.0 X 538969 0 40967 Carol Moss Sr. VP for University Relations and Development 60.0 X 610398 0 41635 Stanton Gerson Sr. VP; Dean & Professor 60.0 X 1250473 0 179870 Dale Baur Professor 60.0 X 627278 0 45542 Jonathan Haines Professor 60.0 X 553202 0 47486 Lia Logio Vice Dean & Professor 60.0 X 538995 0 38650 Michael William Konstan Professor 60.0 X 534836 0 39081 Tim Milanich Chief Investment Officer 60.0 X 873277 0 51146 Barbara Snyder President (End 9/30/20) 60.0 X 140000 0 0 Cyrus Taylor Professor 60.0 X 227223 0 40407 Pamela Davis Professor 60.0 X 472263 0 40563 9627448 0 732846 953 true true false Bon Appetit 10900 Euclid Avenue Cleveland OH 44106 Catering & Meal Plan Services 17789009 Kelly Services Inc PO Box 820405 Philadelphia PA 191820405 Staffing Services 5938903 Albert M Higley Co 3636 Euclid Avenue Cleveland OH 44115 Construction Services 4132261 The Krill Co Inc 1275 Main Ave Cleveland OH 44113 Construction Services 3746790 Universal Protection Service LP 1440 Rockside Rd Suite 109 Cleveland OH 44134 Security Services 3345382 79 383490753 277930008 68097 661420761 Tuition and Fees 611430 602105338 602105338 Sales and Service Aux 713940 41303540 39900454 1403086 Sales and Service Edu 541800 95224241 95224241 0 0 0 0 738633119 42544359 3604642 38939717 851976 851976 624066 138530 515317 1275674 108749 -1137144 -1028395 -241665 -786730 1401079766 1317800049 348499 83279717 -348499 82931218 82931218 0 0 0 0 0 1525353038 737230033 4766063 121936181 265386152 265386152 5696341 5696341 6202003 1270994 4248595 682414 408676822 358647948 44391134 5637740 32399231 28107236 3798434 493561 54453674 45620119 6384062 2449493 25674710 22273526 3010062 391122 1365166 473370 891796 8344813 117443 8226396 974 473370 473370 897313 897313 124066 124066 63728587 57984352 5471394 272841 2988218 1473144 1477583 37491 87478687 84206975 2941986 329726 20911813 8289338 12404831 217644 67007685 64817398 2177837 12450 16738615 15096750 1298156 343709 6033137 5064099 805852 163186 29655264 28030297 1624967 14476999 14476999 70125652 59201178 10924474 22256627 2973941 19282686 CCLCM 143324935 143324935 Research 46058391 46058391 Provision for Bad Debts 7159514 7159514 Maintenance Supplies 3862179 3862179 42749416 27516973 15016666 215777 1454249380 1293267413 149609773 11372194 481106293 220773766 70832705 131948032 196436308 215308013 11691355 18886868 0 0 0 0 39085690 39448523 190411 103990 9788503 9554104 2133418937 1371672342 717407454 761746595 355532493 656157736 1669665800 1737421107 0 0 454294796 470466558 4006031808 4261815292 72616571 85759846 0 0 0 0 408025551 385096670 0 0 0 0 408428504 523812717 0 0 228971358 213932255 1118041984 1208601488 373485269 437257250 2514504555 2615956554 0 0 0 2887989824 3053213804 4006031808 4261815292 X 71103658 78026915 16093407 X false true X true true true X 544959237 544390255 579123511 588690959 661420761 2918584723 0 0 544959237 544390255 579123511 588690959 661420761 2918584723 0 2918584723 17452862 0 7607546 36157191 42958931 104176530 0 0 0 674211 438475 1112686 0 0 0 0 0 0 3023873939 3287593353 0.9652 0.9697 X true true false true 299515 false false true 597799 false false 897314 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY STATE RELATIONS JULY 2022 - SEPTEMBER 2022 * 7/28/22: Jennifer Ruggles - Attended AICUO call with Chancellor Randy Gardner re: Ohio independent higher education issues. * 9/21/22: Jennifer Ruggles - Call with State Senator Matt Dolan re: Hydrogen Hub OCTOBER 2022 - DECEMBER 2022 * 12/15/22: Jennifer Ruggles - Attended AICUO call with Chancellor Randy Gardner re: Ohio independent higher education issues. JANUARY 2023 - MARCH 2023 * 2/22/23: Jennifer Ruggles - Meeting with Michelle Gillcrist from Governor DeWine's Office re: First Year Cleveland/maternal and prenatal health issues * 2/22/23: Jennifer Ruggles - Meeting with Ohio Department of Mental Health and Addiction Services re: ARPA * 3/2/23: Jennifer Ruggles - Attended AICUO call with Chancellor Randy Gardner re: Ohio independent higher education issues. APRIL 2023 - JUNE 2023 * 5/8/23: Jennifer Ruggles - Meeting with State Senator George Lang re: CWRU budget discussion * 5/8/23: Jennifer Ruggles - Meeting with State Senator Vernon Sykes re: CWRU budget discussion * 5/8/23: Jennifer Ruggles - Meeting with State Senator Matt Dolan re: CWRU budget discussion * 5/12/23: Jennifer Ruggles - Meeting with State Senator Kent Smith re: CWRU budget discussion * 5/15/23: Jennifer Ruggles, Chris Zorman, Lauren Biddlecombe, Nick Barendt - Meeting with Governor's Office of Workforce Transformation re: Building Pathways Infrastructure Job Program proposal * 5/18/23: Jennifer Ruggles - Meeting with State Senator Andrew Brenner re: CWRU budget discussion * 5/30/23: Jennifer Ruggles - Meeting with Ohio Department of Development Director Lydia Mihalik re: East Palestine * 5/30/23: Michael Oakes, Jenniner Ruggles - Meeting with Ohio EPA re: East Palestine FEDERAL RELATIONS JULY 2022 - SEPTEMBER 2022 * 9/1/22: Jennifer Ruggles - Congresswoman Shontel Brown staffer campus visit re: introduction to CWRU * Jennifer Ruggles - Email correspondence to the Offices of Senator Brown and Representatives Shontel Brown, Anthony Gonzalez, Tim Ryan, David Joyce, and Marcy Kaptur re: CHIPS and Science Act and United States Innovation and Competition Act OCTOBER 2022 - DECEMBER 2022 * 11/2/22: Jennifer Ruggles - Meeting with Congressman David Joyce staffer re: higher education and appropriations issues * 11/3/22: Jennifer Ruggles - Meeting with Congresswoman Marcy Kaptur staffer re: higher education and appropriations issues * 11/3/22: Jennifer Ruggles - Meeting with Congresswoman Shontel Brown staffer re: higher education and appropriations issues * 11/4/22: Jennifer Ruggles - Meeting with Senator Sherrod Brown staffer re: higher education and appropriations issues * Jennifer Ruggles - Email correspondence to the Offices of Senator Brown and Representatives Shontel Brown, Anthony Gonzalez, Tim Ryan, David Joyce, and Marcy Kaptur re: appropriations issues JANUARY 2023 - MARCH 2023 * 1/30/23: President Eric Kaler, Jennifer Ruggles - Meeting with Congressman Max Miller re: university updates and appropriations issues * 1/30/23: President Eric Kaler, Jennifer Ruggles - Meeting with Congresswoman Shontel Brown re: university updates and appropriations issues * 3/9/23: Jennifer Ruggles - Meeting with Congresswoman Shontel Brown staffer re: university updates and appropriations issues * 3/9/23: Jennifer Ruggles - Meeting with Congressman David Joyce staffer re: university updates and appropriations issues * 3/9/23: Jennifer Ruggles - Meeting with Congressman Michael Turner staffer re: university updates and appropriations issues * 3/9/23: Jennifer Ruggles - Meeting with Senator Sherrod Brown staffer re: university updates and appropriations issues * 3/14/23: Jennifer Ruggles - Meeting with Congresswoman Marcy Kaptur staff re: appropriations issues * 3/15/23: Jennifer Ruggles - Meeting with Congresswoman Marcy Kaptur staff re: energy issues * Jennifer Ruggles - Email correspondence to Office of Congressman David Joyce re: nursing issues * Jennifer Ruggles - Email correspondence to the Offices of Senator Brown and Representatives Shontel Brown, Anthony Gonzalez, Tim Ryan, David Joyce, and Marcy Kaptur re: appropriations APRIL 2023 - JUNE 2023 * 4/24/23: President Eric Kaler, Katie Brancato, Jennifer Ruggles - Meeting with Congressman Michael Turner re: higher education and defense issues * 5/5/23: Jennifer Ruggles - Dr. Harriet Kung (Department of Energy) campus visit re: energy issues * 5/12/23: Michael Oakes, Jennifer Ruggles - Meeting with Senator Sherrod Brown staff re: East Palestine * 5/16/23: Michael Oakes, Jennifer Ruggles - Meeting with Senator JD Vance staff re: East Palestine * 5/18/23: Jennifer Ruggles, Gary Schwartz, H. John Pounardjian - Meeting with Senator JD Vance staff re: cancer issues * 5/18/23: Jennifer Ruggles, Gary Schwartz, H. John Pounardjian - Meeting with Senator Sherrod Brown staff re: cancer issues * 5/18/23: Jennifer Ruggles, Gary Schwartz, H. John Pounardjian - Meeting with Congresswoman Shontel Brown staff re: cancer issues * 6/13/23: Jennifer Ruggles - Meeting with Senator Sherrod Brown staffer re: pre-collegiate programming * 6/14/23: Michael Oakes, Jennifer Ruggles - Meeting with Congresswoman Marcy Kaptur staffer * 6/14/23: Michael Oakes, Jennifer Ruggles - Meeting with Congressman Bill Johnson re: East Palestine * 6/14/23: Michael Oakes, Jennifer Ruggles - Meeting with Senator JD Vance staffer re: East Palestine X X false 1890707449 28295748 112339915 36119908 34289584 4320399 1956613221 2004374171 76287145 -117489880 26736996 42220483 3506508 1890707449 1570558845 41850987 461720411 36102090 30568257 3085725 2004374171 1568311076 55218732 20199205 35658143 34341400 3170625 1570558845 1539302060 22438030 78322013 35070832 33880569 2799626 1568311076 0.0624 0.1778 0.7598 true false 88109034 88109034 1504553449 1026112751 478440698 1050830 1050830 0 491627885 317292303 174335582 48077739 27216458 20861281 761746595 111286443 F 1626053734 F Equity real estate 80930 F 1737421107 Funds Held By Others 303991681 Health Education Campus 149087779 RIght -of-use assets - operating leases 17387098 470466558 Refundable advances 14597943 Pension liability 52025409 Refundable federal student loans 16237409 Annuities payable 32154706 Deferred income and other liabilities 81529690 Operating Lease Obligations 17387098 213932255 X 1600864400 78026915 0 78026915 1522837485 4320399 -1804846 2515553 1525353038 1435640420 -16093407 -16093407 1451733827 4320399 -1804846 2515553 1454249380 Schedule D, Part III, Line 1a Collections of art - financial statement footnote The University's collections of historically significant artifacts, scientific specimens, and art objects are held for education, research, scientific inquiry, and public exhibition. They are neither disposed of for financial gain nor encumbered in any manner. Accordingly, their value is not reflected in the University's consolidated financial statements. Schedule D, Part III, Line 4 Collections of art - description of collections The University's collection of historically significant artifacts, scientific specimens, and art objects are held for education, research, scientific inquiry and public exhibition. Schedule D, Part V, Line 4 Intended uses of endowment funds The University's endowments and other donor restricted investments are spent in accordance with the wishes of the donor. Such wishes are typically divided between the needs of the University (unrestricted in its use, plant funds, professorships or instructional, etc.) and the needs of the students (scholarships, awards and prizes, etc.). Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The University is exempt from federal income tax to the extent provided under section 501(c)(3) of the Internal Revenue Code ('IRC'). The University is classified as an organization that is not a private foundation under section 509(a) of the IRC and, as such, gifts to the University qualify for deduction as charitable contributions. The University is exempt from federal income tax; however it is required to pay federal income tax on unrelated business income. The University did not have any material income tax liabilities for the years ended June 30, 2022 and 2021. ASC 740, "Income Taxes," prescribes a recognition threshold and measurement requirements for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. In addition, ASC 740 provides guidance on recognition, classification and disclosure requirements for uncertain tax provisions. The University has no financial reporting requirements associated with ASC 740 for the years ended June 30, 2023 and 2022. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements AMOUNTS INCLUDED IN RENTAL EXPENSE ON THE STATEMENT OF REVENUE - PART VIII LINE 6B THAT ARE RECORDED IN THE EXPENSES ON THE AUDITED FINANCIAL STATEMENTS - -1804846 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 PENSION LIFE CHANGES - -15972584 LIFE INCOME AGREEMENTS - -120823 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements AMOUTNS INCLUDED IN RENTAL EXPENSE ON THE STATEMENT OF REVENUE - PART VIII LINE 6B THAT ARE RECORDED IN THE EXPENSES ON THE AUDITED FINANCIAL STATEMENTS - -1804846 true true false true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The university meets the requirements of revenue procedure 75-50, 1975-1 C.B. 587, Part III, Section 4.03(2)(B). Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The university provides financial aid, which is funded by gifts, endowment income and externally sponsored aid (including federal and state governmental sources), to students based on demonstrated financial need or academic merit. Government advances to qualified students are funded principally with federal loans to the university under the Perkins, nursing and health professions student loan programs. true East Asia and the Pacific 0 1 Grantmaking 263681 East Asia and the Pacific 0 3 Program Services Study Abroad 483396 Europe (Including Iceland and Greenland) 0 7 Grantmaking 498153 Europe (Including Iceland and Greenland) 0 8 Program Services Study Abroad 693324 North America (Canada & Mexico only) 0 1 Grantmaking 137303 South America 0 2 Grantmaking 163580 South Asia 0 3 Grantmaking 44705 South Asia 0 2 Program Services Study Abroad 20000 Sub-Saharan Africa 6 10 Grantmaking 4537935 East Asia and the Pacific 0 0 Investments 184664150 Europe (Including Iceland and Greenland) 0 0 Investments 258696919 North America (Canada & Mexico only) 0 0 Investments 14679044 South America 0 0 Investments 1231699 Sub-Saharan Africa 0 0 Investments 14215275 Europe (Including Iceland and Greenland) 0 0 Program Services RESEARCH 90452 Sub-Saharan Africa 0 0 Program Services RESEARCH 19746 Middle East and North Africa 0 3 Grantmaking 50985 Middle East and North Africa 0 4 Program Services STUDY ABROAD 38569 6 37 0 7 6 44 480439362 89554 480528916 East Asia and the Pacific RESEARCH 21500 WIRE TRANSFER 0 N/A N/A North America (Canada & Mexico only) RESEARCH 12128 WIRE TRANSFER 0 N/A N/A South America RESEARCH 65180 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 88778 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 947905 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 16200 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 10000 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 22182 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 2771668 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 6952 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 417097 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 120358 WIRE TRANSFER 0 N/A N/A North America (Canada & Mexico only) RESEARCH 125175 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 132255 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 10650 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 50838 WIRE TRANSFER 0 N/A N/A South Asia RESEARCH 30750 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 120000 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 175501 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 10872 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 7350 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 43350 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 11388 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 45000 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 11520 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 26190 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 5173 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 61206 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 13832 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 12895 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 81137 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 35984 WIRE TRANSFER 0 N/A N/A Middle East and North Africa RESEARCH 27693 WIRE TRANSFER 0 N/A N/A Middle East and North Africa RESEARCH 7492 WIRE TRANSFER 0 N/A N/A Middle East and North Africa RESEARCH 15800 WIRE TRANSFER 0 N/A N/A South America RESEARCH 98400 WIRE TRANSFER 0 N/A N/A South Asia RESEARCH 8575 WIRE TRANSFER 0 N/A N/A South Asia RESEARCH 5380 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 6500 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 5485 WIRE TRANSFER 0 N/A N/A 0 40 true false true true true false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds The university requires itemized receipts and/or invoices for all expenditures. Transactions are reviewed and approved on multiple levels. This enables monitoring of the types and amounts of funds which are Expended outside of the United States. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual X X X X X X true Roger Cerne 7690 Mountain Ash Drive Concord OH 44060 Pro Solicitation false 0 101666 -101666 Grenzebach Glier & Associates 401 North Michigan Avenue Chicago IL 60611 Consulting Services false 0 22400 -22400 0 124066 -124066 CO DC ME AK MD MA MI NH NY OH OK OR PA AZ SC WA true TUITION AND FEES 10275 190747462 0 N/A N/A FELLOWS - TUITION AND FEES 5272 73439086 0 N/A N/A STIPENDS AND ALLOWANCES 600 1199604 0 N/A N/A Schedule I, Part III, Column (b) Estimated Number of Recipients Tuition and Fees: Estimate is based on the percentage of students who received assistance for tuition and fees in the prior year. Schedule I, Part III, Column (b) Estimated Number of Recipients Fellows - Tuition and Fees: Estimate is based on the percentage of students who received Fellowships for tuition and fees in the prior year. Schedule I, Part III, Column (b) Estimated Number of Recipients Stipends and Allowances: Estimate is based on the percentage of students who received stipends in the prior year. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The Office of Sponsored Projects administration directs and facilitates pre- and post-award processes by ensuring compliance with federal, state and University guidelines. It also oversees regulatory compliance activities to ensure safe, ethical and responsible conduct of research. In addition, the office is responsible for enhancing the research infrastructure of the institution as well as developing and monitoring policies related to the stewardship of research activities. X X X X X X true true X X X X X X false true false false false false false true false Eric Kaler President, Ex Officio 1091302 0 290000 0 75328 0 32802 0 13731 0 1503163 0 75000 0 John Sideras Executive VP for Finance & CFO 705134 0 65000 0 24691 0 32802 0 14660 0 842287 0 0 0 Ben Vinson III Provost & Executive Vice President (End 6/30/23) 640124 0 150000 0 0 0 32802 0 8571 0 831497 0 0 0 Peter Poulos VP, Gen Counsel, Secretary 538969 0 0 0 0 0 32802 0 8165 0 579936 0 0 0 Michael Lee Treasurer 216333 0 0 0 2622 0 23592 0 8539 0 251086 0 0 0 Stanton Gerson Sr. VP; Dean & Professor 978929 0 200000 0 71544 0 166202 0 13668 0 1430343 0 0 0 Carol Moss Sr. VP for University Relations and Development 537576 0 50000 0 22822 0 32802 0 8833 0 652033 0 0 0 Tim Milanich Chief Investment Officer 426991 0 445176 0 1110 0 32802 0 18344 0 924423 0 0 0 Dale Baur Professor 605341 0 0 0 21937 0 32802 0 12740 0 672820 0 0 0 Jonathan Haines Professor 548044 0 0 0 5158 0 32802 0 14684 0 600688 0 0 0 Lia Logio Vice Dean & Professor 489173 0 47500 0 2322 0 32802 0 5848 0 577645 0 0 0 Michael William Konstan Professor 513936 0 0 0 20900 0 32802 0 6279 0 573917 0 0 0 Pamela Davis Professor 446519 0 0 0 25744 0 31695 0 8868 0 512826 0 0 0 Cyrus Taylor Professor 223659 0 0 0 3564 0 25649 0 14758 0 267630 0 0 0 Barbara Snyder President (End 9/30/20) 140000 0 0 0 0 0 0 0 0 0 140000 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel There may be instances where first class travel is necessary. In these instances prior approval must be secured. Reimbursement for upgraded travel that does not comply with the University guidelines is made at the policy supported economy class level. Schedule J, Part I, Line 1a Travel for companions The University Travel Policy stipulates no reimbursement for travel-related expenses of a companion unless it provides a clear and direct benefit to the University. The policy establishes the guidelines and approvals required. On occasion the president is asked to participate in off site professional meetings where leadership and their spouses from various Universities gather for professional development and other business purposes. The contract between the president and the University requires the spouse be available for such meetings. Schedule J, Part I, Line 1a Tax indemnification and gross-up payments The University has followed its long established past practice of administering gross-up payments. Additionally, written policies were put into place in 2009. Schedule J, Part I, Line 1a Housing allowance or residence for personal use The University provides housing for the President. The housing is on the edge of campus and is provided for the benefit of the University because of the substantial demands that it places on the President. A written policy has been approved by the Board of Directors. Schedule J, Part I, Line 1a Health or social club dues or initiation fees For health or social club dues or initiation fees, a written policy was in place and adhered to. At each year end a determination is made what portion is allocable as personal. The portion that is deemed personal is then added to the W-2 earnings and is taxable to the employee. Schedule J, Part I, Line 1a Personal services Cleaning services are provided at the University owned house occupied by the President. Periodically the University makes an assessment of the services and whether any portion is taxable to the President. At such time (if applicable) the taxable amount would be includable in W-2 wages for the President. Schedule J, Part I, Line 7 Non-fixed payments For non-fixed payments, accomplishment of set performance indicators both financial and non-financial are required to receive such payments. Schedule J, Part II, Column (F) ERIC KALER WAS ISSUED $225,000 OF DEFERRED COMPENSATION FOR THE FISCAL YEAR ENEDED JUNE 30, 2022, NONE OF WHICH HAS BEEN PAID. 33-1/3% VESTED ON JUNE 30, 2022. AN ADDITIONAL 33-1/3% VESTED ON JUNE 30, 2023, AND THE FINAL 33-1/3% WILL VEST ON JUNE 30, 2024. Schedule J, Part II, Column (F) STANTON GERSON WAS ISSUED $200,000 OF DEFERRED COMPENSATION, NONE OF WHICH HAS BEEN PAID. 33-1/3% VESTED ON JUNE 30, 2022. AN ADDITIONAL 33-1/3% VESTED ON JUNE 30, 2023, AND THE FINAL 33-1/3% WILL VEST ON JUNE 30, 2024. A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756BTA8 2006-12-21 91083060 REFUND 1997A&C, 2002B AND 2004A false false false B OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756BZR4 2012-11-28 33470557 Refund 2004A and Equipment Lease false false false C OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756DCD6 2013-12-03 47484887 Refund 2004A true false false D Ohio Higher Education Facility Commission 346849674 67756DCZ7 2015-02-01 56887436 Construction of Building & Refund Triangle HUD Loan false false false A 75650000 0 91083060 0 0 0 1258133 0 0 0 89824927 0 2009 false true true true B 24895000 0 33470557 0 0 0 397318 0 0 0 33073239 0 2009 true true true true C 24185000 5000000 47498442 0 0 0 470441 0 0 0 47028001 0 true false true true D 35900000 0 56908049 0 0 0 707251 0 0 47097641 9103157 0 2015 true false true true A false true true true true false 0.0 0.0 0.0 false false true B false true true true true false 0.0 0.0 0.0 false false true C false true true true true false 0.0 0.0 0.0 false false true D false true true true true false 0.0271 0.0034 0.0305 false false true A false false false true false false false false true B false false false true false false false false true C false false false true false false false false true D false false false true false false false false true A true B true C true D true Schedule K, Part II, Line 3 Issue Price and Total Proceeds of Issue Difference Bond C The difference in the amount indicated in Part II, Line 3 and the issue price in Part I, Column C is accrued interest. Schedule K, Part II, Line 3 Issue Price and Total Proceeds of Issue Difference Bond D The difference in the amount indicated in Part II, Line 3 and the issue price in Part I, Column D is accrued interest. Schedule K, Part II Issue Price and amount of Expenditures difference D2 There are proceeds in escrow due to the fact they are being used for construction. These proceeds are being drawn once the expenditures have occurred. Schedule K, Part II Issue Price and amount of Expenditures difference A3 There are proceeds in escrow due to the fact they are being used for construction. These proceeds are being drawn once the expenditures have occurred. Schedule K, Part II, Line 3 Issue Price and Total Proceeds of Issue Difference Bond I The difference in the amount indicated in Part II, Line 3 and the issue price in Part I, Column I is accrued interest. Schedule K, Part IV, Line 2c COLUMN A Issuer name: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION The calculation for computing no rebate due was performed on 12/21/2021 Schedule K, Part IV, Line 2c COLUMN B Issuer name: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION The calculation for computing no rebate due was performed on 11/28/2022 Schedule K, Part IV, Line 2c COLUMN C Issuer name: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION The calculation for computing no rebate due was performed on 12/03/2018 Schedule K, Part IV, Line 2c COLUMN D Issuer name: Ohio Higher Education Facility Commission The calculation for computing no rebate due was performed on 02/25/2020 Schedule K, Part IV, Line 2c COLUMN A Issuer name: Ohio Higher Education Facility Commission The calculation for computing no rebate due was performed on 12/28/2021 Schedule K, Part IV, Line 2c COLUMN B Issuer name: Ohio Higher Education Facility Commission The calculation for computing no rebate due was performed on 05/31/2023 A Ohio Higher Education Facility Commission 346849674 67756DJY3 2016-11-30 184252980 Refund Prior Bonds & CP II true false false B Ohio Higher Education Facility Commission 346849674 67756DRJ7 2018-05-31 103353700 REFUND 2015B & CP false false false C OHIO HIGHER EDUCATION FACILITY COMMISSION 346849674 67756DVN3 2019-12-17 38305538 REFUND 2015A AND BUILDING CONSTRUCTION false false false D OHIO HIGHER EDUCATION FACILITY COMMISSION 346849674 67756DVP8 2019-12-17 35815000 BUILDING CONSTRUCTION false false false A 4680000 47090000 184252980 0 1369700 0 0 0 182883280 0 true true true true B 5400000 0 103353700 0 0 0 723700 0 0 0 102630000 0 true false true true C 0 0 38319227 0 0 0 0 0 0 15991166 22326645 1416 true false false true D 0 0 35838986 0 0 0 336372 0 0 35478445 23986 183 false false false true A false true true true true false 0.0016 0.0048 0.0064 false false true B false true true true true false 0.0017 0.0092 0.0109 false false true C false false true true true false 0.0087 0.0013 0.0100 false false true D false false true true true false 0.0 0.0 0.0 false false true A false false false true false false false false true B false false false true false false false false true C false true false false false false false false true D false true false false false false false false true A true B true C true D true A OHIO HIGHER EDUCATION FACILITY 346849674 67756DZJ8 2021-12-01 63455000 REFUND 2019A false false false A 0 0 68731526 0 0 0 0 0 0 0 68731526 0 true false true true A false false true true true false 0.0 0.0 0.0 false false true A false true false false true false false false true A true X Equipment 6 43150 Cost X Event Costs 13 24947 Cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - Equipment The number of contributions received Other - Event Costs The number of contributions received Form 990, Part III, Line 4d Description of other program services (Expenses $ 104,436,970 including grants of $)(Revenue $ 40,103,540) OTHER SPONSORED PROGRAMS: THE UNIVERSITY'S LIBRARY SYSTEM IS COMPOSED OF FOUR PRIMARY UNITS: THE UNIVERSITY LIBRARY, THE CLEVELAND HEALTH SCIENCES LIBRARY, THE SCHOOL OF LAW LIBRARY AND THE LILLIAN & MILFORD HARRIS LIBRARY IN THE MANDEL SCHOOL OF APPLIED SOCIAL SCIENCES. THE LIBRARIES OF THE UNIVERSITY SUPPORT THE UNDERGRADUATE, GRADUATE AND PROFESSIONAL PROGRAMS AND CONTAIN OVER 3 MILLION VOLUMES. CASE WESTERN RESERVE UNIVERSITY OFFERS ASSISTANCE TO ITS STUDENTS TO HELP MEET FINANCIAL NEED OR TO RECOGNIZE OUTSTANDING ACADEMIC ACHIEVEMENT AND PROMISE. ACADEMIC EXCELLENCE IS RECOGNIZED BY THE ACADEMIC AWARDS PROGRAM AND OTHER SCHOLARSHIP PROGRAMS OF THE UNDERGRADUATE COLLEGES AND BY VARIOUS ASSISTANTSHIPS, FELLOWSHIPS, SCHOLARSHIPS AND OTHER AWARDS OF INDIVIDUAL DEPARTMENTS IN THE SCHOOL OF GRADUATE STUDIES AND SEVERAL OF THE PROFESSIONAL SCHOOLS. CASE WESTERN RESERVE UNIVERSITY ACTIVELY PROMOTES THE DEVELOPMENT OF SERVICES AND PROGRAMS TO SUPPORT THE PHYSICAL, EMOTIONAL AND INTELLECTUAL WELL-BEING OF ITS STUDENTS.' THE PROGRAMS AND SERVICES ARE AVAILABLE TO UNDERGRADUATE, GRADUATE AND PROFESSIONAL STUDENTS ALIKE AND ARE DESIGNED TO PROVIDE POSITIVE, DEVELOPMENTAL OPPORTUNITIES BOTH TO SUPPLEMENT THE ACADEMIC EXPERIENCE AND ENRICH CAMPUS LIFE. Form 990, Part VI, Line 1a Delegate broad authority to a committee The University's Bylaws delegate authority to act on Board of Trustees' behalf to an executive committee that has broad authority to act on behalf of the Board of Trustees. The Executive Committee of the Board of Trustees consists of the Chair of the Board (who shall also serve as the Chair of the Executive Committee); the immediate past Chair of the Board (for the first two years after the immediate past Chair's term as Chair has ended); the Vice Chair(s) of the Board; the chairs of the Academic Affairs and Student Life, Audit, Campus Planning, Compensation, Development and University Relations, Finance, Investment, Research and Technology Transfer, and Trustees and Governance Committees (collectively "Standing Committees"); the President; and at least two, but no more than five, other Trustees (each such other Trustee, an "At-large EC Member"). At no time shall the number of members of the Executive Committee exceed eighteen. In the intervals between meetings of the Trustees, the Executive Committee shall have full power to take all and every action which the Trustees are authorized to take except: (a) the appointment and renewal of Trustees; (b) the filling of At-large EC Member vacancies on the Executive Committee; (c) the appointment of the Chair of the Board and Standing Committee chairs; (d) the election or removal from office of the President and approval of the President's total compensation arrangement; (e) the amendment of the Articles of Incorporation or Bylaws; and (f) the approval of any agreement that requires approval of the other party's or parties' full board(s). The Executive Committee shall meet at least three times during the year, and at such other times as the Chair of the Board or three members of the Executive Committee shall find necessary. Form 990, Part VI, Line 11b Review of form 990 by governing body The information to prepare the form 990 for the University is gathered by the Controller's office and the form prepared. All information is provided to its public accounting firm who reviews the return. The return is then reviewed by Senior Management and the Audit Committee of the Board of Trustees. The Form 990 is also made available to the University's board of trustees prior to filing. Trustees may raise their questions and comments with finance staff. Form 990, Part VI, Line 12c Conflict of interest policy The University's conflict of interest policy applies to the members of the board of trustees; all university officers; senior officials of the university; all university faculty with the exception of volunteer faculty in the school of medicine and faculty members who are not paid by the university (unless engaged in sponsored research); emeritus faculty who have an ongoing relationship with the university or who are engaged in sponsored research; post-doctoral fellows; all other employees; students; and trainees. Individuals covered by this policy must report any financial interest and the acceptance of any gifts, favors, or anything of value, by the individual or the individual's spouse, dependent children, domestic partner, or any other dependent person who is a member of the same household as the individual, that directly or indirectly might influence or appear to a reasonable person to influence the individual's responsibilities as a member of the university. Individuals covered by the policy who engage in research must report any financial interest, no matter how small, that the individual or the individual's spouse, dependent children, domestic partner, or any other dependent person living in the same household as the individual, has in any entity that sponsors or supports the research or that holds a financial interest in the subject of the research, and also must report the acceptance of any gift, favor, or anything of value from an entity that sponsors the research or that holds a financial interest in the subject of the research. Individuals covered by the policy also must report whenever a previously reported conflict of interest is eliminated. The university's reporting process is administered by the university's conflict of interest office, except that reporting by members of the board of trustees, the president, the provost, all senior officials of the university, as well as the chair of the conflict of interest committee, which is administered by the office of general counsel. Each year, individuals covered by the policy must report in writing any activities listed above. Reports called for by the conflict of interest committee are submitted to that committee. Reports called for by the office of general counsel are submitted to that office. The reports received by the conflict of interest committee are shared with the deans and department chairs of the reporting faculty. Individuals covered by this policy who are not required to report to the conflict of interest committee (other than those described above who must report to the office of general counsel or the president) must report any financial interest that relates to their university responsibilities to their supervisors at their annual review. Supervisors who determine that an individual may have a conflict of interest must report this to the conflict of interest office for further review. Individuals also must report to the conflict of interest office or the office of general counsel, as appropriate, within 10 days after they become aware of a reportable interest or after a conflict of interest has been eliminated. Individuals who have no reportable interests must still submit an annual report to be in compliance with this policy. The office of general counsel conducts an initial review of all the reports it receives. The conflict of interest office conducts an initial review of all reports it receives. If necessary, they obtain additional information from the individual covered by the policy and from other individuals who possess relevant information. The office of the general counsel or the conflict of interest office, as appropriate, then identifies those activities that must be reviewed and approved by the conflict of interest committee, and those activities that may proceed without review by the conflict of interest committee. The office of the general counsel or the conflict of interest office, as appropriate, notifies the conflict of interest committee or the board of trustees of those activities that must be reviewed and approved. In reviewing a reported activity, the conflict of interest committee assumes that the activity cannot be undertaken without a suitable management plan. However, in some cases, the activity may be approvable without a management plan. In determining whether a management plan is required, the conflict of interest committee considers the significance of the conflict of interest (such as the size of the individual's financial interest); whether or not the individual is uniquely qualified by virtue of expertise and experience to conduct the research project and the research could not be conducted as safely or effectively without that individual; and the degree of risk imposed on research subjects. Form 990, Part VI, Line 15a Process to establish compensation of top management official This is in response to questions 15a and 15b. The university has adopted an executive compensation and intermediate sanctions policy to ensure that its compensation arrangements with related parties are evaluated and compensation that is paid to a related party is reasonable and reflects fair market value. The policy applies for determining the financial arrangements with individuals that are determined to be disqualified persons with respect to the university. "disqualified person" means a person who is or has been in a position to exercise substantial influence over the affairs of the university during the five years ending on the date of the transaction, a member of his or her family, or an entity in which the disqualified person has in excess of thirty-five (35%) percent control. Persons holding the following powers and responsibilities are deemed to be in a position to exercise substantial control over the organization: voting members of the board, the president, the chief executive officer, the chief investment officer, chief administrative officer, the treasurer and the chief financial officer. Others may be in a position to exercise substantial control over the university if the facts and circumstances justify such a conclusion. The compensation committee of the board of directors of the university endeavors to establish the rebuttable presumption of reasonableness by reviewing transactions which raise the risk of conferring an excess benefit. The committee will accomplish this by complying with the following procedures whenever a potential risk is identified: A. The transaction shall be approved in advance by the compensation committee of the board, or other parties authorized by the board to act on its behalf composed entirely of individuals who do not have a conflict of interest with respect to the transaction. B. A person has a conflict of interest if that person: (1) is a disqualified person or a family member thereof; (2) is in an employment relationship subject to the direction or control of a disqualified person; (3) receives compensation subject to approval by a disqualified person; (4) has a material financial interest affected by the transaction; or (5) has previously received an economic benefit through a Transaction approved by the disqualified person. C. The compensation committee of the board shall obtain and rely upon appropriate data as to the comparability of the terms of the transaction prior to making its decision. D. The compensation committee of the board of trustees has Appropriate comparability data if, considering the knowledge and expertise of its members, it has sufficient information to determine that the transaction in its entirety is reasonable or at fair market value. E. Relevant information with respect to a compensation transaction includes: (1) compensation paid by similar organizations for functionally comparable positions; (2) the availability of similar services within the geographic area; (3) current compensation surveys performed by independent firms; and (4) written offers from competing entities for the services of the disqualified person. F. Relevant information with respect to a property transaction includes: (1) current independent appraisals; and (2) offers received in a competitive and open bidding process. G. The compensation committee or other parties authorized by the board shall adequately document the basis for its determination concurrently with making that decision. Adequate documentations must include: (1) The terms of the transaction approved; (2) The date the transaction is approved; (3) The members of the decision making body present during debate and who participated in voting; (4) The comparability data obtained and relied upon and how it was obtained; and (5) Any actions taken by anyone who had a conflict of interest with respect to the transaction (persons with a conflict of interest must not be present at the time of a vote and this must be documented in the minutes). Form 990, Part VI, Line 15b Process to establish compensation of other employees See Above Form 990, Part VI, Line 19 Required documents available to the public These documents are made available upon request. The 990 Return is posted on the Controller's Office website in addition to the external website Guidestar. Financial Statements are available on the University's website. Form 990, Part XI, Line 9 Other changes in net assets or fund balances LIFE INCOME ACTUARIAL ADJUSTMENT - 120823; PENSION PLAN CHANGES - 15972584; ERIE TIMBER LLC 10900 EUCLID AVENUE CLEVELAND OH 44106 200409132 TIMBER FARM OH 725796 16427905 CASE WESTERN RESERVE UNIVERSITY ERIE FOREST INVESTMENTS LLC 10900 EUCLID AVENUE CLEVELAND OH 44106 205742452 TIMBER FARM OH 0 0 ERIE TIMBER CASE DENTAL MEDICINE SUPPORT SERVICES LLC 10900 EUCLID AVENUE CLEVELAND OH 44106 264812902 HEALTH CARE OH 1196198 0 CASE WESTERN RESERVE UNIVERSITY CWRU SCHOOL OF DENTISTRY ADMIN SUPPORT LLC 10900 EUCLID AVENUE CLEVELAND OH 44106 043744118 HEALTH CARE OH 271932 0 CASE WESTERN RESERVE UNIVERSITY FPB Clinical Practice LLC 10900 Euclid Avenue Cleveland OH 44106 823519571 Health Care OH 397 0 Case Western Reserve University