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        <DepreciationAmt>61681780</DepreciationAmt>
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        <BookValueAmt>20408328</BookValueAmt>
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        <BookValueAmt>8857918</BookValueAmt>
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      <OtherSecuritiesGrp>
        <Desc>PRIVATE EQUITY FUNDS</Desc>
        <BookValueAmt>6285042</BookValueAmt>
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      <OtherSecuritiesGrp>
        <Desc>REAL ESTATE FUNDS</Desc>
        <BookValueAmt>219159</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
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        <Desc>FEDERAL PERKINS LOAN FUND</Desc>
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        <Desc>Funds Held in Trust</Desc>
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      <OtherLiabilitiesOrgGrp>
        <Desc>TUITION AND ROOM ADVANCES</Desc>
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        <Desc>FEDERAL LOANS</Desc>
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      <FootnoteTextInd>X</FootnoteTextInd>
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        <FormAndLineReferenceDesc>Schedule D, Part III, Line 4 Collections of art - description of collections</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MAZZA MUSEUM IS DEDICATED TO COLLECTING, EXHIBITING AND PRESERVING ORIGINAL ART FROM CHILDREN'S PICTURE BOOKS. THE MUSEUM IS THE WORLD'S FIRST AND LARGEST TEACHING MUSEUM DEVOTED TO LITERACY AND THE ART OF CHILDREN'S PICTURE BOOKS. FOUNDED IN 1982, THE MUSEUM CONTAINS MORE THAN 17,052 ORIGINAL ARTWORKS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part IV, Line 2b Explanation of escrow agreement</FormAndLineReferenceDesc>
        <ExplanationTxt>The University invests funds for the benefit of Winebrenner Theological Seminary.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part V, Line 4 Intended uses of endowment funds</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INTENDED USE OF THE ENDOWMENT FUND IS FOR SCHOLARSHIPS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The University has been approved under Internal Revenue Code Section 501 (c)(3) as a nonprofit organization exempt from federal taxes on its normal activities. Accounting principles generally accepted in the United States of America prescribes 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 a 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 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 July 31, 2023 and 2022. The University would recognize interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The University has no amounts accrued for interest or penalties for the years ended July 31, 2023 and 2022 and the University does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements</FormAndLineReferenceDesc>
        <ExplanationTxt>Change in split interest agreement - 252797 Scholarship Expenses - 59059736</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements</FormAndLineReferenceDesc>
        <ExplanationTxt>Scholarship Expenses - 59059736</ExplanationTxt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <BusinessName>
          <BusinessNameLine1Txt>Raymond McCandless</BusinessNameLine1Txt>
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        <TitleTxt>VP of Information Technology</TitleTxt>
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        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
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        <TitleTxt>Dean, College of Pharmacy</TitleTxt>
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        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
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          <BusinessNameLine1Txt>Lori Ernsthausen</BusinessNameLine1Txt>
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        <TitleTxt>Associate Professor and Associate Dean</TitleTxt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <BusinessName>
          <BusinessNameLine1Txt>Brandi Laurita</BusinessNameLine1Txt>
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        <TitleTxt>Vice President for Student Affairs and Athletics</TitleTxt>
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        <OtherCompensationFilingOrgAmt>3916</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>3486</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>12189</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>158252</TotalCompensationFilingOrgAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule J, Part I, Line 1a Travel for companions</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT'S SPOUSE ACCOMPANIES HER ON EVENTS DEEMED TO BE A BONA FIDE BUSINESS PURPOSE FOR THE UNIVERSITY. AS SUCH, THESE ARE NOT CONSIDERED TAXABLE INCOME TO THE PRESIDENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule J, Part I, Line 1a Housing allowance or residence for personal use</FormAndLineReferenceDesc>
        <ExplanationTxt>The president is required to live on campus as a condition of employment. This benefit is considered nontaxable pursuant to IRC Section 119. An estimated value of the benefit was reported for the President in the amount of $36,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule J, Part I, Line 1a Health or social club dues or initiation fees</FormAndLineReferenceDesc>
        <ExplanationTxt>THE UNIVERSITY PAYS FOR THE DUES AND HOSPITALITY EXPENSES AT THE FINDLAY COUNTRY CLUB FOR THE PRESIDENT, VP OF BUSINESS AFFAIRS, VP OF UNIVERSITY ADVANCEMENT, AND ATHLETIC DIRECTOR TO CULTIVATE POTENTIAL DONORS. A PORTION OF THIS BENEFIT IS DEEMED TO BE FOR BUSINESS USE AND IS TREATED AS NONTAXABLE COMPENSATION. A SEPARATE PORTION OF THIS BENEFIT IS DEEMED TO BE FOR PERSONAL USE AND IS TREATED AS TAXABLE COMPENSATION.</ExplanationTxt>
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        <BondReferenceCd>A</BondReferenceCd>
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          <BusinessNameLine1Txt>OHIO HIGHER EDUCATIONAL FACILITY COMMISSION</BusinessNameLine1Txt>
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        <BondIssuerEIN>346849674</BondIssuerEIN>
        <CUSIPNum>67756DTH9</CUSIPNum>
        <BondIssuedDt>2019-03-22</BondIssuedDt>
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      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>Blanchard Valley Port Authority</BusinessNameLine1Txt>
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        <BondIssuerEIN>252586933</BondIssuerEIN>
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            <BusinessNameLine1Txt>KATHLEEN CRATES</BusinessNameLine1Txt>
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        <RelationshipDescriptionTxt>FAMILY MEMBER OF LYNN CHILD, TRUSTEE</RelationshipDescriptionTxt>
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        <TransactionDesc>COMPENSATION</TransactionDesc>
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        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>48</ContributionCnt>
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        <MethodOfDeterminingRevenuesTxt>Market value</MethodOfDeterminingRevenuesTxt>
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        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Horse/Livestock</Desc>
        <ContributionCnt>13</ContributionCnt>
        <NoncashContributionsRptF990Amt>972800</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Other</MethodOfDeterminingRevenuesTxt>
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      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Miscellaneous Items</Desc>
        <ContributionCnt>41</ContributionCnt>
        <NoncashContributionsRptF990Amt>99406</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Other</MethodOfDeterminingRevenuesTxt>
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      <Form8283ReceivedCnt>13</Form8283ReceivedCnt>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>true</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
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        <FormAndLineReferenceDesc>Schedule M, Part I Explanations of reporting method for number of contributions</FormAndLineReferenceDesc>
        <ExplanationTxt>Art - Works of art - Number of Contributions Other - Horse/Livestock - Number of Contributions Other - Miscellaneous Items - Number of Contributions</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15b Process to establish compensation of other officers or key employees</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPENSATION OF THE OFFICERS IS DETERMINED BY THE PRESIDENT. THE PRESIDENT USES COMPARABILITY DATA TO REVIEW COMPENSATION. THIS PROCESS IS DONE ANNUALLY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 1a Delegate broad authority to a committee</FormAndLineReferenceDesc>
        <ExplanationTxt>Article IV, Section 2: The Executive Committee shall exercise such powers as assigned to the Board of Trustees in emergency circumstances only, unless otherwise specifically assigned to the Board of Trustees in the Code of Regulations. The Committee shall provide general oversight and coordination appropriate to the duties of the Board itself, as needed, between meetings of the Board.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 2 Family/business relationships amongst interested persons</FormAndLineReferenceDesc>
        <ExplanationTxt>Cheryl Buckland and Don Manley - Family relationship</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b Review of form 990 by governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>A final draft of the full Form 990, including all applicable schedules, was presented by our tax advisers to the audit committee. The presentation allows the committee and management to review and provide comments and explanations regarding changes to the redesigned form. The audit committee reviewed and approved the Form 990 on behalf of the entire governing body. This presentation was done in May 2024. The full governing body received a copy of the full Form 990 electronically prior to the form being submitted electronically to the IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c Conflict of interest policy</FormAndLineReferenceDesc>
        <ExplanationTxt>Board members, officers and key employees are required to annually disclose any conflicts of interests they may have with the organization. The Vice President of Business Affairs reviews each policy statement signed by these individuals to determine if any conflicts have occurred and need to be brought to the attention of the Board. If a conflict arises, the respective board member will abstain from any related discussion, vote or similar action on the matter.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a Process to establish compensation of top management official</FormAndLineReferenceDesc>
        <ExplanationTxt>The compensation committee has been given authority from the board to review and approve the compensation of the president and the treasurer (VP of Business Affairs) of the university. The compensation committee uses comparability data from higher education salary surveys, notable from the information published by College and University Professional Association for Human Resources (CUPA-HR). Once the compensation has been reviewed and approved the decision is documented within the compensation committee's minutes. The Board's Compensation Committee annually evaluates the President's performance, reviews appropriate data from "Administrators in Higher Education", provided by CUPA-HR, established the President's compensation package for the ensuing year, and documented same in contemporaneous minutes.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19 Required documents available to the public</FormAndLineReferenceDesc>
        <ExplanationTxt>Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public at this time.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VIII, Line 2f Other Program Service Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>All other program services - Total Revenue: 113331, Related or Exempt Function Revenue: 113331, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VIII, Line 11d Other Miscellaneous Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>Scholarship Funding - Total Revenue: 1988529, Related or Exempt Function Revenue: 1988529, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Events (Athletic, Arts, Conferences) - Total Revenue: 204700, Related or Exempt Function Revenue: 204700, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Student Activity Fees - Total Revenue: 661535, Related or Exempt Function Revenue: 661535, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Non-Operating Revenue - Total Revenue: 51700, Related or Exempt Function Revenue: 51700, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Print and Postal - Total Revenue: 340778, Related or Exempt Function Revenue: 340778, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; MIsc. Income - Total Revenue: 2194496, Related or Exempt Function Revenue: 2194496, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Overseas Program - Total Revenue: 125390, Related or Exempt Function Revenue: 125390, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9 Other changes in net assets or fund balances</FormAndLineReferenceDesc>
        <ExplanationTxt>Change in split interest agreements - -252797;</ExplanationTxt>
      </SupplementalInformationDetail>
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          <AddressLine1Txt>1000 NORTH MAIN STREET</AddressLine1Txt>
          <CityNm>FINDLAY</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>45840</ZIPCd>
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        <PrimaryActivitiesTxt>REAL ESTATE RENTAL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
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          <BusinessNameLine1Txt>UNIVERSITY OF FINDLAY</BusinessNameLine1Txt>
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        <ShareOfTotalIncomeAmt>521</ShareOfTotalIncomeAmt>
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