FURP.ORG / PUBLIC DATA EXPLORER

CASE WESTERN RESERVE UNIVERSITY: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
CASE WESTERN RESERVE UNIVERSITY (EIN 34-1018992)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-05-10
IRS object ID
202321309349303767
Schema version
2021v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-05-10T19:00:32+00:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN134008324PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PricewaterhouseCoopers LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12001 Market Street Suite 1800AddressLine1Txt
CityPhiladelphiaCityNm
State AbbreviationPAStateAbbreviationCd
ZIP19103ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN341018992EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CASE WESTERN RESERVE UNIVERSITYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCASEBusinessNameControlTxt
Phone2163682126PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110900 EUCLID AVENUEAddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP441067006ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN F SIDERASPersonNm
Person TitleExecutive VP for Finance and CFOPersonTitleTxt
Phone2163682126PhoneNum
Signature2023-05-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJohn FPersonFirstNm
Person LastSiderasPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonEric M McNeilPreparerPersonNm
PTINP00460263PTIN
Phone2673303000PhoneNum
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1Eric KalerBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line110900 EUCLID AVENUEAddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP441067006ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,455,368,208GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTP://WWW.CASE.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1826FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionCase 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.ActivityOrMissionDesc
Voting Members Governing Body40VotingMembersGoverningBodyCnt
Voting Members Independent38VotingMembersIndependentCnt
Total Employee9566TotalEmployeeCnt
Total Volunteers594TotalVolunteersCnt
Total Gross UBI$5,696,187TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$579,123,512PYContributionsGrantsAmt
CY Contributions Grants$588,690,959CYContributionsGrantsAmt
PY Program Service Revenue$615,020,137PYProgramServiceRevenueAmt
CY Program Service Revenue$693,672,196CYProgramServiceRevenueAmt
PY Investment Income$102,022,096PYInvestmentIncomeAmt
CY Investment Income$249,868,220CYInvestmentIncomeAmt
PY Other Revenue-$1,287,178PYOtherRevenueAmt
CY Other Revenue-$778,253CYOtherRevenueAmt
PY Total Revenue$1,294,878,567PYTotalRevenueAmt
CY Total Revenue$1,531,453,122CYTotalRevenueAmt
PY Grants And Similar Paid$212,881,806PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$246,891,677CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$471,107,243PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$503,468,456CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$112,744PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$132,119CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$10,022,380CYTotalFundraisingExpenseAmt
PY Other Expenses$494,255,164PYOtherExpensesAmt
CY Other Expenses$541,862,264CYOtherExpensesAmt
PY Total Expenses$1,178,356,957PYTotalExpensesAmt
CY Total Expenses$1,292,354,516CYTotalExpensesAmt
PY Revenues Less Expenses$116,521,610PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$239,098,606CYRevenuesLessExpensesAmt
Total Assets BOY$3,872,986,984TotalAssetsBOYAmt
Total Assets EOY$4,006,031,808TotalAssetsEOYAmt
Total Liabilities BOY$844,455,841TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,118,041,984TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,028,531,143NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,887,989,824NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionCase 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.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$603,882,772ExpenseAmt
Grant$211,349,273GrantAmt
Revenue$571,926,187RevenueAmt
DescTHE 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.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$384,797,931ExpenseAmt
Grant$35,542,404GrantAmt
DescCASE 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.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$87,494,810ExpenseAmt
Revenue$83,751,330RevenueAmt
DescAUXILIARIES 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.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$84,619,094ExpenseAmt
Revenue$37,094,679RevenueAmt
DescOTHER 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.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$84,619,094TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$37,094,679TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$1,160,794,607TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesYes (true)LobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtYes (true)CollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficeYes (true)ForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingYes (true)ProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsYes (true)TaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityYes (true)DisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document14125IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee9566EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtYes (true)SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members40GoverningBodyVotingMembersCnt
Independent Voting Member38IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCOStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldDCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMEStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldAKStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldOKStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldAZStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JOHN F SIDERASBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2163682126PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110900 EUCLID AVENUEAddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP441067006ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (64 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeIndFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
Eric Kaler
President, Ex Officio (Beg. 7/1/21)60.0Yes (X)Yes (X)$757,957$0$247,839
Scott Cowen
Interim Pres (End 6/30/21), Trustee60.0Yes (X)Yes (X)$775,750$0$3,899
Aarti Chandna
Trustee2.0Yes (X)$0$0$0
Alan L Schwartz MD PhD
Trustee2.0Yes (X)$0$0$0
Anand Swaminathan
Trustee2.0Yes (X)$0$0$0
Andrew Medvedev
Trustee2.0Yes (X)$0$0$0
Archie G Co
Trustee2.0Yes (X)$0$0$0
Celia Weatherhead
Trustee2.0Yes (X)$0$0$0
Charles D Fowler
Trustee2.0Yes (X)$0$0$0
Charles Hallberg
Trustee2.0Yes (X)$0$0$0
Charles J Koch
Trustee2.0Yes (X)$0$0$0
Colleen Batcheler
Trustee2.0Yes (X)$0$0$0
Daniel P Harrington
Trustee2.0Yes (X)$0$0$0
Debra Wilfong
Trustee2.0Yes (X)$0$0$0
Dominic Ozanne
Trustee2.0Yes (X)$0$0$0
Donald J Richards
Vice Chair of The Board of Trustees2.0Yes (X)$0$0$0
Ellen Stirn Mavec
Trustee2.0Yes (X)$0$0$0
Frank N Linsalata
Trustee2.0Yes (X)$0$0$0
Fred Disanto
Chairman of the Board of Trustees2.0Yes (X)$0$0$0
Fred Gans
Trustee2.0Yes (X)$0$0$0
Geoffrey Duyk MD PhD
Trustee2.0Yes (X)$0$0$0
Jacquelyn Nance
Trustee2.0Yes (X)$0$0$0
James Ratner
Trustee2.0Yes (X)$0$0$0
James Richman
Trustee2.0Yes (X)$0$0$0
John Kobs II
Trustee2.0Yes (X)$0$0$0
Joseph A Sabatini
Trustee2.0Yes (X)$0$0$0
Joseph Mandato
Trustee2.0Yes (X)$0$0$0
Julie Gerberding MD MPH
Vice Chair of the Board of Trustees2.0Yes (X)$0$0$0
Kathy Magliato
Trustee2.0Yes (X)$0$0$0
Lawrence M Sears
Trustee2.0Yes (X)$0$0$0
Linda Burnes Bolton PhD
Trustee2.0Yes (X)$0$0$0
Mark Weinberger
Trustee2.0Yes (X)$0$0$0
Milton Marquis
Trustee2.0Yes (X)$0$0$0
Rexford Tibbens
Trustee2.0Yes (X)$0$0$0
Richard Mueller
Trustee2.0Yes (X)$0$0$0
Robert Pavey
Trustee2.0Yes (X)$0$0$0
Roe Green
Trustee2.0Yes (X)$0$0$0
Sara Moll PhD
Trustee2.0Yes (X)$0$0$0
Steven Altschuler
Trustee2.0Yes (X)$0$0$0
Susan Mucciarone
Trustee2.0Yes (X)$0$0$0
Susie Gharib
Trustee2.0Yes (X)$0$0$0
Thomas F McKee
Trustee2.0Yes (X)$0$0$0
Thomas Mandel
Trustee2.0Yes (X)$0$0$0
Timothy J Callahan
Trustee2.0Yes (X)$0$0$0
Vincent Gaudiani MD
Trustee2.0Yes (X)$0$0$0
Virginia Barbato
Trustee2.0Yes (X)$0$0$0
William Lewis
Trustee2.0Yes (X)$0$0$0
Ben Vinson III
Provost & Executive Vice President60.0Yes (X)$609,368$0$40,266
John Sideras
Executive VP for Finance & CFO60.0Yes (X)$678,987$0$46,403
Michael Lee
Treasurer60.0Yes (X)$211,452$0$31,450
Peter Poulos
VP, Gen Counsel, Secretary60.0Yes (X)$449,936$0$39,861
Stephen Campbell
SR VP for Campus Planning and Facilities Management60.0Yes (X)$347,115$0$49,830
Carol Moss
Sr. VP for University Relations and Development60.0$554,797$0$40,528Yes (X)
Stanton Gerson
Sr. VP; Dean & Professor60.0$1,012,681$0$44,993Yes (X)
Dale Baur
Professor60.0$619,211$0$44,435Yes (X)
Jonathan Haines
Professor60.0$530,333$0$46,453Yes (X)
Lia Logio
Vice Dean & Professor60.0$516,077$0$32,248Yes (X)
Mehran Mehregany
Professor60.0$575,939$0$21,422Yes (X)
Tim Milanich
Chief Investment Officer60.0$695,027$0$50,039Yes (X)
Barbara Snyder
President (End 9/30/20)60.0$220,000$0$0Yes (X)
Cyrus Taylor
Professor60.0$230,593$0$40,506Yes (X)
Elizabeth Keefer
Senior Vice President60.0$223,532$0$0Yes (X)
Pamela Davis
Professor60.0$651,620$0$40,563Yes (X)
William Baeslack
Professor60.0$167,162$0$34,187Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$9,827,537TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$854,922TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K858IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (true)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtAddress Line2ContractorAddress/USAddress/AddressLine2TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Turner Construction Company
The Hanna Building1422 Euclid Avenue Suite 200ClevelandOH44115Construction Services$18,889,187
Bon Appetit
10900 Euclid AvenueClevelandOH44106Catering & Meal Plan Services$13,148,409
Albert M Higley Co
3636 Euclid AvenueClevelandOH44115Construction Services$9,898,802
Kelly Services Inc
PO Box 820405PhiladelphiaPA191820405Staffing Services$5,584,242
Lawler Construction
750 Beta Dr HClevelandOH44143Construction Services$2,080,527
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K88CntrctRcvdGreaterThan100KCnt
Government Grants$351,206,456GovernmentGrantsAmt
All Other Contributions$237,484,503AllOtherContributionsAmt
Noncash Contributions$35,024NoncashContributionsAmt
Total Contributions$588,690,959TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
Tuition and Fees611430$571,926,187$571,926,187
Sales and Service Aux713940$37,994,679$36,808,397$1,186,282
Sales and Service Edu541800$83,751,330$83,751,330

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$693,672,196TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$40,158,977TotalRevenueColumnAmt
Unrelated Business Revenue$4,673,997UnrelatedBusinessRevenueAmt
Exclusion$35,484,980ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$293,902TotalRevenueColumnAmt
Exclusion$293,902ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$362,696RealAmt
Personal$210,340PersonalAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$579,538RealAmt
Personal$1,065,653PersonalAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real-$216,842RealAmt
Personal-$855,313PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$1,072,155TotalRevenueColumnAmt
Unrelated Business Revenue-$164,092UnrelatedBusinessRevenueAmt
Exclusion-$908,063ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,131,887,285SecuritiesAmt
Other$91,853OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$922,269,895SecuritiesAmt
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$209,617,390SecuritiesAmt
Other$91,853OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$209,709,243TotalRevenueColumnAmt
Exclusion$209,709,243ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,531,453,122TotalRevenueColumnAmt
Related Or Exempt Func Income$692,485,914RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$5,696,187UnrelatedBusinessRevenueAmt
Exclusion$244,580,062ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$242,563,805TotalAmt
Program Services$242,563,805ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$4,327,872TotalAmt
Program Services$4,327,872ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$6,044,470TotalAmt
Program Services$1,152,705ProgramServicesAmt
Management And General$4,209,941ManagementAndGeneralAmt
Fundraising$681,824FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$388,833,567TotalAmt
Program Services$344,448,936ProgramServicesAmt
Management And General$39,279,050ManagementAndGeneralAmt
Fundraising$5,105,581FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$35,127,714TotalAmt
Program Services$30,744,165ProgramServicesAmt
Management And General$3,868,711ManagementAndGeneralAmt
Fundraising$514,838FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$49,765,666TotalAmt
Program Services$42,232,090ProgramServicesAmt
Management And General$5,480,828ManagementAndGeneralAmt
Fundraising$2,052,748FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$23,697,039TotalAmt
Program Services$20,739,912ProgramServicesAmt
Management And General$2,609,819ManagementAndGeneralAmt
Fundraising$347,308FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$1,190,261TotalAmt
Management And General$1,190,261ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,498,641TotalAmt
Program Services$135,206ProgramServicesAmt
Management And General$2,362,503ManagementAndGeneralAmt
Fundraising$932FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$404,372TotalAmt
Management And General$404,372ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$792,679TotalAmt
Management And General$792,679ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$132,119TotalAmt
Fundraising$132,119FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$53,839,657TotalAmt
Program Services$45,901,532ProgramServicesAmt
Management And General$7,691,254ManagementAndGeneralAmt
Fundraising$246,871FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,291,258TotalAmt
Program Services$1,165,927ProgramServicesAmt
Management And General$1,125,331ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$76,016,356TotalAmt
Program Services$72,548,456ProgramServicesAmt
Management And General$3,296,867ManagementAndGeneralAmt
Fundraising$171,033FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$19,050,112TotalAmt
Program Services$8,454,911ProgramServicesAmt
Management And General$10,099,696ManagementAndGeneralAmt
Fundraising$495,505FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$64,356,228TotalAmt
Program Services$63,585,905ProgramServicesAmt
Management And General$767,344ManagementAndGeneralAmt
Fundraising$2,979FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$9,215,617TotalAmt
Program Services$8,377,481ProgramServicesAmt
Management And General$691,452ManagementAndGeneralAmt
Fundraising$146,684FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$3,900,531TotalAmt
Program Services$3,340,847ProgramServicesAmt
Management And General$513,194ManagementAndGeneralAmt
Fundraising$46,490FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$15,745,582TotalAmt
Program Services$14,120,615ProgramServicesAmt
Management And General$1,624,967ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$13,704,327TotalAmt
Program Services$13,704,327ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$63,794,476TotalAmt
Program Services$52,870,002ProgramServicesAmt
Management And General$10,924,474ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$19,671,408TotalAmt
Program Services$2,493,460ProgramServicesAmt
Management And General$17,177,948ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CCLCM$129,498,873$129,498,873
Research$44,834,619$44,834,619
Provision for Bad Debts$7,159,514$7,159,514
Maintenance Supplies$3,862,179$3,862,179

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$10,035,574TotalAmt
Program Services$6,393,447ProgramServicesAmt
Management And General$3,564,659ManagementAndGeneralAmt
Fundraising$77,468FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,292,354,516TotalAmt
Program Services$1,160,794,607ProgramServicesAmt
Management And General$121,537,529ManagementAndGeneralAmt
Fundraising$10,022,380FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$86,586,284BOYAmt
EOY$481,106,293EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$58,728,088BOYAmt
EOY$70,832,705EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$213,596,195BOYAmt
EOY$196,436,308EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$13,791,173BOYAmt
EOY$11,691,355EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$42,248,307BOYAmt
EOY$39,085,690EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$192,283BOYAmt
EOY$190,411EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$9,512,736BOYAmt
EOY$9,788,503EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,026,236,667LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,308,829,213LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$736,443,473BOYAmt
EOY$717,407,454EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$447,364,381BOYAmt
EOY$355,532,493EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,756,011,637BOYAmt
EOY$1,669,665,800EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$508,512,427BOYAmt
EOY$454,294,796EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,872,986,984BOYAmt
EOY$4,006,031,808EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$78,066,256BOYAmt
EOY$72,616,571EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$491,140,051BOYAmt
EOY$408,025,551EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$408,428,504EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$275,249,534BOYAmt
EOY$228,971,358EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$844,455,841BOYAmt
EOY$1,118,041,984EOYAmt

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$342,618,849BOYAmt
EOY$373,485,269EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,685,912,294BOYAmt
EOY$2,514,504,555EOYAmt

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,028,531,143BOYAmt
EOY$2,887,989,824EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,872,986,984BOYAmt
EOY$4,006,031,808EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$239,098,606ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$414,817,159NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$35,177,234OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$508,766,327CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$544,959,237CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$544,390,255CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$579,123,511CurrentTaxYearMinus1YearAmt
Current Tax Year$588,690,959CurrentTaxYearAmt
Total$2,765,930,289TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$508,766,327CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$544,959,237CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$544,390,255CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$579,123,511CurrentTaxYearMinus1YearAmt
Current Tax Year$588,690,959CurrentTaxYearAmt
Total$2,765,930,289TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$0SubstantialContributorsTotAmt
Public Support Total170$2,765,930,289PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$24,499,156CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$17,452,862CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,607,546CurrentTaxYearMinus1YearAmt
Current Tax Year$36,157,191CurrentTaxYearAmt
Total$85,716,755TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$674,211CurrentTaxYearAmt
Total$674,211TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$2,852,321,255TotalSupportAmt
Gross Receipts Rltd Activities$3,134,950,172GrossReceiptsRltdActivitiesAmt
Public Support CY1700.9697PublicSupportCY170Pct
Public Support PY1700.9764PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
VolunteersYes (true)VolunteersInd
Paid Staff Or ManagementYes (true)PaidStaffOrManagementInd
Media AdvertisementsfalseMediaAdvertisementsInd
Mailings MembersYes (true)MailingsMembersInd
Mailings Members$269,423MailingsMembersAmt
Publications Or BroadcastfalsePublicationsOrBroadcastInd
Grants Other OrganizationsfalseGrantsOtherOrganizationsInd
Direct Contact LegislatorsYes (true)DirectContactLegislatorsInd
Direct Contact Legislators$523,256DirectContactLegislatorsAmt
Rallies DemonstrationsfalseRalliesDemonstrationsInd
Other ActivitiesfalseOtherActivitiesInd
Total Lobbying Expenditures$792,679TotalLobbyingExpendituresAmt
Not Described Section501c3falseNotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITYFormAndLineReferenceDesc
ExplanationSTATE RELATIONS JULY 2021 - SEPTEMBER 2021 * 8/13/21 President Eric Kaler, Jennifer Ruggles-Attended Calls with Governor Mike DeWine and Ohio Chancellor Randy Gardner - re: Introductory meetings and higher education issues. * 9/16/21 President Eric Kaler, Jennifer Ruggles - Met with State Senator Matt Dolan re: introductory meeting and higher education issues. * Jennifer Ruggles, Heather Paramore - Attended AICUO calls with Chancellor Randy Gardner re: Ohio independent higher education issues. OCTOBER 2021 - DECEMBER 2021 * 11/8/21 President Eric Kaler, Jennifer Ruggles-Attended call with Rep. Terrence Upchurch - re: Introductory meeting, COVID response/vaccine and higher education issues. * Jennifer Ruggles, Heather Paramore - Attended AICUO calls with Chancellor Randy Gardner re: Ohio independent higher education issues. JANUARY 2022 - MARCH 2022 * 1/13/22 Jennifer Ruggles, Heather Paramore-Attended AICUO call with Chancellor Gardner re: higher education issues. * 2/17/22 Jim McGuffin-Cawley, Jennifer Ruggles - Attended briefing with Lt. Governor Husted and AICUO re: Intel. * Jennifer Ruggles, Heather Paramore - Attended AICUO calls with Chancellor Randy Gardner re: Ohio independent higher education issues. APRIL 2021 - JUNE 2021 * Jennifer Ruggles - Attended AICUO calls with Chancellor Randy Gardner re: Ohio independent higher education issues. FEDERAL RELATIONS JULY 2021 - SEPTEMBER 2021 * 9/23/21 President Eric Kaler, Jennifer Ruggles-Attended call with Office of Congressman Dave Joyce re: Introductory meeting and higher education issues. * 8/20/21 Jennifer Ruggles, Heather Paramore - Email correspondence and met with Office of Congressman Joyce re: College Transparency Act. OCTOBER 2021 - DECEMBER 2021 * 10/7/21 President Eric Kaler attended GCP CEO meeting with Deputy US Secretary of Commerce Don Graves re: talent, supply chain (and re-shoring), and inclusive prosperity, and Biden administration policy initiatives and programs. * Jennifer Ruggles - Email communication with Office of U.S. Congresswoman Kaptur re: opioid research. JANUARY 2022 - MARCH 2022 * Jennifer Ruggles -Email communications with Office of U.S. Congresswoman Kaptur re: Great Lakes Authority Act. APRIL 2022- JUNE 2022 * 4/26/22 Eric Kaler, Jennifer Ruggles - Met with Senator Brown, Congresswoman Kaptur, Congressman Turner re: higher education issues, CHIPS/COMPETES Act and FY23 appropriations. * 4/21/22 Jennifer Ruggles, Betsy Banks-Met with Office of Senator Brown re: Democracy Challenge overview. * Jennifer Ruggles-Email Communication with the Offices of U.S. Representatives Marcy Kaptur, Anthony Gonzalez, Dave Joyce, Mike Turner, Tim Ryan, Shontel Brown, and the Office of Senator Brown re: FY 2023 appropriations requests. * Jennifer Ruggles-Email Communication and phone calls with Office of U.S. Representative Shontel Brown re: ARPA-H.ExplanationTxt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Coll Used Scholarly RsrchYes (X)CollUsedScholarlyRsrchInd
Solicited Assets SalefalseSolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,004,374,171BeginningYearBalanceAmt
Contributions$76,287,145ContributionsAmt
Investment Earnings Or Losses-$117,489,880InvestmentEarningsOrLossesAmt
Grants Or Scholarships$26,736,996GrantsOrScholarshipsAmt
Other Expenditures$42,220,483OtherExpendituresAmt
Administrative Expenses$3,506,508AdministrativeExpensesAmt
End Year Balance$1,890,707,449EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,570,558,845BeginningYearBalanceAmt
Contributions$41,850,987ContributionsAmt
Investment Earnings Or Losses$461,720,411InvestmentEarningsOrLossesAmt
Grants Or Scholarships$36,102,090GrantsOrScholarshipsAmt
Other Expenditures$30,568,257OtherExpendituresAmt
Administrative Expenses$3,085,725AdministrativeExpensesAmt
End Year Balance$2,004,374,171EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,568,311,076BeginningYearBalanceAmt
Contributions$55,218,732ContributionsAmt
Investment Earnings Or Losses$20,199,205InvestmentEarningsOrLossesAmt
Grants Or Scholarships$35,658,143GrantsOrScholarshipsAmt
Other Expenditures$34,341,400OtherExpendituresAmt
Administrative Expenses$3,170,625AdministrativeExpensesAmt
End Year Balance$1,570,558,845EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,539,302,060BeginningYearBalanceAmt
Contributions$22,438,030ContributionsAmt
Investment Earnings Or Losses$78,322,013InvestmentEarningsOrLossesAmt
Grants Or Scholarships$35,070,832GrantsOrScholarshipsAmt
Other Expenditures$33,880,569OtherExpendituresAmt
Administrative Expenses$2,799,626AdministrativeExpensesAmt
End Year Balance$1,568,311,076EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,461,236,506BeginningYearBalanceAmt
Contributions$27,459,643ContributionsAmt
Investment Earnings Or Losses$121,201,579InvestmentEarningsOrLossesAmt
Grants Or Scholarships$32,187,287GrantsOrScholarshipsAmt
Other Expenditures$35,169,074OtherExpendituresAmt
Administrative Expenses$3,239,307AdministrativeExpensesAmt
End Year Balance$1,539,302,060EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.0614BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.1748PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.7638TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (true)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$39,005,239OtherCostOrOtherBasisAmt
Book Value$39,005,239BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,577,355,152OtherCostOrOtherBasisAmt
Depreciation$977,956,824DepreciationAmt
Book Value$599,398,328BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,050,830OtherCostOrOtherBasisAmt
Depreciation$1,050,830DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$361,553,800OtherCostOrOtherBasisAmt
Depreciation$303,249,958DepreciationAmt
Book Value$58,303,842BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$47,271,646OtherCostOrOtherBasisAmt
Depreciation$26,571,601DepreciationAmt
Book Value$20,700,045BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$717,407,454TotalBookValueLandBuildingsAmt

Financial Derivatives FinancialDerivativesGrp

FieldValueIRS element (for citing)
Book Value$106,494,916BookValueAmt
Method ValuationFMethodValuationCd

Closely Held Equity Interests CloselyHeldEquityInterestsGrp

FieldValueIRS element (for citing)
Book Value$1,563,089,954BookValueAmt
Method ValuationFMethodValuationCd

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescEquity real estateDesc
Book Value$80,930BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$1,669,665,800TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
Funds Held By Others$297,453,334
Health Education Campus$146,201,824
RIght -of-use assets - operating leases$10,639,638
FieldValueIRS element (for citing)
Total Book Value Other Assets$454,294,796TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDescAmtAmt
Refundable advances$13,867,600
Pension liability$61,327,206
Refundable federal student loans$17,666,219
Annuities payable$33,739,855
Deferred income and other liabilities$91,730,840
Operating Lease Obligations$10,639,638
FieldValueIRS element (for citing)
Total Liability$228,971,358TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,114,908,329TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$414,817,159NetUnrealizedGainsInvstAmt
Other Revenue$0OtherRevenueAmt
Revenue Not Reported-$414,817,159RevenueNotReportedAmt
Revenue Subtotal$1,529,725,488RevenueSubtotalAmt
Investment Expenses Not Incld$3,506,508InvestmentExpensesNotIncldAmt
Other Revenues Not Included-$1,778,874OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$1,727,634RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,531,453,122TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,255,449,648TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included-$35,177,234OtherExpensesIncludedAmt
Expenses Not Reported-$35,177,234ExpensesNotReportedAmt
Expenses Subtotal$1,290,626,882ExpensesSubtotalAmt
Investment Expenses Not Incld2$3,506,508InvestmentExpensesNotIncld2Amt
Other Expenses Not Included-$1,778,874OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$1,727,634ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,292,354,516TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule D, Part III, Line 1a Collections of art - financial statement footnoteThe 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 collectionsThe 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 fundsThe 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) footnoteThe 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, 2022 and 2021.
Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statementsAMOUNTS INCLUDED IN RENTAL EXPENSE ON THE STATEMENT OF REVENUE - PART VIII LINE 6B THAT ARE RECORDED IN THE EXPENSES ON THE AUDITED FINANCIAL STATEMENTS - -1778874
Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990PENSION PLAN CHANGES - -33097881 LIFE INCOME AGREEMENTS - -2079353
Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statementsAMOUNTS INCLUDED IN RENTAL EXPENSE ON THE STATEMENT OF REVENUE - PART VIII LINE 6B THAT ARE RECORDED IN THE EXPENSES ON THE AUDITED FINANCIAL STATEMENTS - -1778874

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediafalsePlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICYThe 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 GOVERNMENTThe 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.

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (17 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtRegion Total ExpendituresRegionTotalExpendituresAmtSpecific Services ProvidedSpecificServicesProvidedTxt
East Asia and the Pacific01Grantmaking$150,210
East Asia and the Pacific03Program Services$359,150Study Abroad
East Asia and the Pacific00Program Services$7,080Research
Europe (Including Iceland and Greenland)02Grantmaking$109,627
Europe (Including Iceland and Greenland)012Program Services$377,606Study Abroad
North America (Canada & Mexico only)01Program Services$45,769Study Abroad
North America (Canada & Mexico only)02Grantmaking$141,287
South America02Grantmaking$139,360
South Asia03Grantmaking$33,094
South Asia01Program Services$32,150Study Abroad
Sub-Saharan Africa47Grantmaking$3,754,293
East Asia and the Pacific00Investments$198,740,721
Europe (Including Iceland and Greenland)00Investments$215,726,246
North America (Canada & Mexico only)00Investments$15,718,604
South America00Investments$988,879
Sub-Saharan Africa00Investments$17,470,898
Europe (Including Iceland and Greenland)00Program Services$43,294RESEARCH
FieldValueIRS element (for citing)
Subtotal Offices4SubtotalOfficesCnt
Subtotal Employees34SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office4TotalOfficeCnt
Total Employee34TotalEmployeeCnt
Subtotal Spent$453,838,268SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$453,838,268TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (25 entries)

RegionRegionTxtPurpose Of GrantPurposeOfGrantTxtCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxtNon Cash AssistanceNonCashAssistanceAmtDescription Of Non Cash AsstDescriptionOfNonCashAsstTxtValuation Method UsedValuationMethodUsedDesc
Europe (Including Iceland and Greenland)RESEARCH$74,652WIRE TRANSFER$0N/AN/A
North America (Canada & Mexico only)RESEARCH$21,402WIRE TRANSFER$0N/AN/A
North America (Canada & Mexico only)RESEARCH$10,900WIRE TRANSFER$0N/AN/A
South AmericaRESEARCH$40,960WIRE TRANSFER$0N/AN/A
South AmericaRESEARCH$98,400WIRE TRANSFER$0N/AN/A
Sub-Saharan AfricaRESEARCH$74,405WIRE TRANSFER$0N/AN/A
Sub-Saharan AfricaRESEARCH$792,947WIRE TRANSFER$0N/AN/A
Sub-Saharan AfricaRESEARCH$20,460WIRE TRANSFER$0N/AN/A
Sub-Saharan AfricaRESEARCH$21,038WIRE TRANSFER$0N/AN/A
Sub-Saharan AfricaRESEARCH$17,952WIRE TRANSFER$0N/AN/A
Sub-Saharan AfricaRESEARCH$2,232,944WIRE TRANSFER$0N/AN/A
Sub-Saharan AfricaRESEARCH$184,324WIRE TRANSFER$0N/AN/A
Sub-Saharan AfricaRESEARCH$255,463WIRE TRANSFER$0N/AN/A
East Asia and the PacificRESEARCH$92,987WIRE TRANSFER$0N/AN/A
North America (Canada & Mexico only)RESEARCH$108,985WIRE TRANSFER$0N/AN/A
Europe (Including Iceland and Greenland)RESEARCH$13,296WIRE TRANSFER$0N/AN/A
East Asia and the PacificRESEARCH$44,780WIRE TRANSFER$0N/AN/A
East Asia and the PacificRESEARCH$12,443WIRE TRANSFER$0N/AN/A
Europe (Including Iceland and Greenland)RESEARCH$6,200WIRE TRANSFER$0N/AN/A
Europe (Including Iceland and Greenland)RESEARCH$11,479WIRE TRANSFER$0N/AN/A
South AsiaRESEARCH$5,594WIRE TRANSFER$0N/AN/A
South AsiaRESEARCH$20,000WIRE TRANSFER$0N/AN/A
South AsiaRESEARCH$7,500WIRE TRANSFER$0N/AN/A
Sub-Saharan AfricaRESEARCH$50,000WIRE TRANSFER$0N/AN/A
Sub-Saharan AfricaRESEARCH$104,762WIRE TRANSFER$0N/AN/A
FieldValueIRS element (for citing)
Total501c3 Org0Total501c3OrgCnt
Total Other Org25TotalOtherOrgCnt
Transfer To Foreign CorpYes (true)TransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipYes (true)ForeignCorpOwnershipInd
Passive Foreign Investmest CoYes (true)PassiveForeignInvestmestCoInd
Foreign PartnershipYes (true)ForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule F, Part I, Line 2 Procedures for monitoring use of grant fundsThe 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 statementsEAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-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 statementsEAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Email SolicitationsYes (X)EmailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Solicitation Of Non Govt GrantsYes (X)SolicitationOfNonGovtGrantsInd
Solicitation Of Govt GrantsYes (X)SolicitationOfGovtGrantsInd
Agrmt Prof Fundraising ActyYes (true)AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdActivityActivityTxtFundraiser Control Of FundsFundraiserControlOfFundsIndGross ReceiptsGrossReceiptsAmtRetained By ContractorRetainedByContractorAmtNet To OrganizationNetToOrganizationAmt
Roger Cerne
7690 Mountain Ash DriveConcordOH44060Pro Solicitationfalse$0$120,000-$120,000
Grenzebach Glier & Associates
401 North Michigan AvenueChicagoIL60611Consulting Servicesfalse$0$12,119-$12,119
FieldValueIRS element (for citing)
Total Gross Receipts$0TotalGrossReceiptsAmt
Total Retained By Contractors$132,119TotalRetainedByContractorsAmt
Total Net To Organization-$132,119TotalNetToOrganizationAmt
Licensed StatesCOLicensedStatesCd
Licensed StatesDCLicensedStatesCd
Licensed StatesMELicensedStatesCd
Licensed StatesAKLicensedStatesCd
Licensed StatesMDLicensedStatesCd
Licensed StatesMALicensedStatesCd
Licensed StatesMILicensedStatesCd
Licensed StatesNHLicensedStatesCd
Licensed StatesNYLicensedStatesCd
Licensed StatesOHLicensedStatesCd
Licensed StatesOKLicensedStatesCd
Licensed StatesORLicensedStatesCd
Licensed StatesPALicensedStatesCd
Licensed StatesAZLicensedStatesCd
Licensed StatesSCLicensedStatesCd
Licensed StatesWALicensedStatesCd

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDesc
TUITION AND FEES9292$165,260,615$0N/AN/A
FELLOWS - TUITION AND FEES4935$68,746,415$0N/AN/A
STIPENDS AND ALLOWANCES4277$8,556,775$0N/AN/A

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule I, Part III, Column (b) Estimated Number of RecipientsTuition 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 RecipientsFellows - 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 RecipientsStipends 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.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
First Class Or Charter TravelYes (X)FirstClassOrCharterTravelInd
Travel For CompanionsYes (X)TravelForCompanionsInd
Idemnification Gross Up PmtsYes (X)IdemnificationGrossUpPmtsInd
Housing Allowance Or ResidenceYes (X)HousingAllowanceOrResidenceInd
Club Dues Or FeesYes (X)ClubDuesOrFeesInd
Personal ServicesYes (X)PersonalServicesInd
Written Policy Ref T And E ExpnssYes (true)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (true)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentYes (true)SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (true)SupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsYes (true)AnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (19 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Eric Kaler
President, Ex Officio (Beg. 7/1/21)$470,651$0$259,500$0$27,806$0$240,972$0$6,867$0$1,005,796$0$0$0
Scott Cowen
Interim Pres (End 6/30/21), Trustee$445,686$0$300,000$0$30,064$0$0$0$3,899$0$779,649$0$0$0
John Sideras
Executive VP for Finance & CFO$653,662$0$0$0$25,325$0$31,695$0$14,708$0$725,390$0$0$0
Ben Vinson III
Provost & Executive Vice President$559,368$0$50,000$0$0$0$31,695$0$8,571$0$649,634$0$0$0
Peter Poulos
VP, Gen Counsel, Secretary$449,936$0$0$0$0$0$31,695$0$8,166$0$489,797$0$0$0
Stephen Campbell
SR VP for Campus Planning and Facilities Management$346,815$0$0$0$300$0$31,695$0$18,135$0$396,945$0$0$0
Michael Lee
Treasurer$209,910$0$0$0$1,542$0$22,911$0$8,539$0$242,902$0$0$0
Stanton Gerson
Sr. VP; Dean & Professor$861,973$0$145,000$0$5,708$0$31,695$0$13,298$0$1,057,674$0$0$0
Carol Moss
Sr. VP for University Relations and Development$482,975$0$50,000$0$21,822$0$31,695$0$8,833$0$595,325$0$0$0
Tim Milanich
Chief Investment Officer$413,591$0$280,326$0$1,110$0$31,695$0$18,344$0$745,066$0$0$0
Dale Baur
Professor$588,099$0$0$0$31,112$0$31,695$0$12,740$0$663,646$0$0$0
Mehran Mehregany
Professor$95,935$0$0$0$480,004$0$12,026$0$9,396$0$597,361$0$0$0
Jonathan Haines
Professor$526,469$0$0$0$3,864$0$31,695$0$14,758$0$576,786$0$0$0
Lia Logio
Vice Dean & Professor$513,755$0$0$0$2,322$0$31,695$0$553$0$548,325$0$0$0
Pamela Davis
Professor$626,776$0$0$0$24,844$0$31,695$0$8,868$0$692,183$0$0$0
Cyrus Taylor
Professor$227,029$0$0$0$3,564$0$25,748$0$14,758$0$271,099$0$0$0
Elizabeth Keefer
Senior Vice President$161,913$0$0$0$61,619$0$0$0$0$0$223,532$0$0$0
Barbara Snyder
President (End 9/30/20)$220,000$0$0$0$0$0$0$0$0$0$220,000$0$0$0
William Baeslack
Professor$160,364$0$0$0$6,798$0$17,731$0$16,456$0$201,349$0$0$0

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule J, Part I, Line 1a First-class or charter travelThere 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 companionsThe 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 paymentsThe 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 useThe 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 feesFor 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 servicesCleaning 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 4a Severance or change-of-control paymentMehran Mehregany received two cash payments that were part of a negotiated separation agreement that provided him with severance pay. The payments totaled $469,193.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement planERIC KALER WAS ISSUED $225,000 OF DEFERRED COMPENSATION FOR THE FISCAL YEAR ENDED JUNE 30,2022, NONE OF WHICH HAS BEEN PAID. 33-1/3% VESTED ON JUNE 30,2022, WITH AN ADDITIONAL 33-1/3% VESTING ON BOTH JUNE 30, 2023 AND JUNE 30, 2024.
Schedule J, Part I, Line 7 Non-fixed paymentsFor non-fixed payments, accomplishment of set performance indicators both financial and non-financial are required to receive such payments.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCdBond Issuer EINBondIssuerEINCUSIPCUSIPNumBond IssuedBondIssuedDtIssue PriceIssuePriceAmtPurposePurposeDescDefeasedDefeasedIndOn Behalf Of IssuerOnBehalfOfIssuerIndPool FinancingPoolFinancingInd
OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
A34684967467756BTA82006-12-21$91,083,060REFUND 1997A&C, 2002B AND 2004Afalsefalsefalse
OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
B34684967467756BZR42012-11-28$33,470,557Refund 2004A and Equipment Leasefalsefalsefalse
OHIO HIGHER EDUCATIONAL FACILITY COMMISSION
C34684967467756DCD62013-12-03$47,484,887Refund 2004AYes (true)falsefalse
Ohio Higher Education Facility Commission
D34684967467756DCZ72015-02-01$56,887,436Construction of Building & Refund Triangle HUD Loanfalsefalsefalse

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCdRetiredRetiredAmtBond DefeasedBondDefeasedAmtTotal ProceedsTotalProceedsAmtIn Reserve FundInReserveFundAmtCapitalized InterestCapitalizedInterestAmtRefunding EscrowRefundingEscrowAmtIssuance Costs From ProceedsIssuanceCostsFromProceedsAmtCredit EnhancementCreditEnhancementAmtWorking Capital ExpendituresWorkingCapitalExpendituresAmtCapital ExpendituresCapitalExpendituresAmtOther Spent ProceedsOtherSpentProceedsAmtUnspentUnspentAmtSubstantial CompletionSubstantialCompletionYrRefunding Tax Exempt BondsRefundingTaxExemptBondsIndRefunding Taxable BondsRefundingTaxableBondsIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintInd
A$64,435,000$0$91,083,060$0$0$0$1,258,133$0$0$0$89,824,927$02009falseYes (true)Yes (true)Yes (true)
B$21,610,000$0$33,470,557$0$0$0$397,318$0$0$0$33,073,239$02009Yes (true)Yes (true)Yes (true)Yes (true)
C$24,185,000$5,000,000$47,498,442$0$0$0$470,441$0$0$0$47,028,001$0Yes (true)falseYes (true)Yes (true)
D$33,855,000$0$56,908,049$0$0$0$707,251$0$0$47,097,641$9,103,157$02015Yes (true)falseYes (true)Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCdOwning Bond Financed PropertyOwningBondFinancedPropertyIndAny Lease ArrangementsAnyLeaseArrangementsIndMgmt Contract Bond Fincd PropMgmtContractBondFincdPropIndEngage Bond Counsel ContractsEngageBondCounselContractsIndAny Research AgreementsAnyResearchAgreementsIndEngage Bond Counsel ResearchEngageBondCounselResearchIndPrivate Bus Use By OthersPrivateBusUseByOthersPctPrivate Bus Concerning UBIPrivateBusConcerningUBIPctTotal Private Business UseTotalPrivateBusinessUsePctBond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestIndChange In Use Bond Financed PropChangeInUseBondFinancedPropIndProcs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
AfalseYes (true)Yes (true)Yes (true)Yes (true)false0.00.00.0falsefalseYes (true)
BfalseYes (true)Yes (true)Yes (true)Yes (true)false0.00.00.0falsefalseYes (true)
CfalseYes (true)Yes (true)Yes (true)Yes (true)false0.00.00.0falsefalseYes (true)
DfalseYes (true)Yes (true)Yes (true)Yes (true)false0.02360.00350.0271falsefalseYes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCdForm8038 T FiledForm8038TFiledIndRebate Not Due YetRebateNotDueYetIndException To RebateExceptionToRebateIndNo Rebate DueNoRebateDueIndVariable Rate IssueVariableRateIssueIndHedge Identified In Bks And RecHedgeIdentifiedInBksAndRecIndGross Proceeds Invested In GICGrossProceedsInvestedInGICIndGross Proceeds InvestedGrossProceedsInvestedIndWritten Proc To Monitor ReqsWrittenProcToMonitorReqsInd
AfalsefalsefalseYes (true)falsefalsefalsefalseYes (true)
BfalsefalsefalseYes (true)falsefalsefalsefalseYes (true)
CfalsefalsefalseYes (true)falsefalsefalsefalseYes (true)
DfalsefalsefalseYes (true)falsefalsefalsefalseYes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCdProcedures Corrective ActionProceduresCorrectiveActionInd
AYes (true)
BYes (true)
CYes (true)
DYes (true)

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule K, Part II, Line 3 Issue Price and Total Proceeds of Issue Difference Bond CThe difference in the amount indicated in Part II, Line 3 and the issue price in Part I, Column e is accrued interest.
Schedule K, Part II, Line 3 Issue Price and Total Proceeds of Issue Difference Bond DThe difference in the amount indicated in Part II, Line 3 and the issue price in Part I, Column e is accrued interest.
Schedule K, Part II Issue Price and amount of Expenditures difference D2There 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 A3There 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 IV, Line 2c COLUMN AIssuer name: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION The calculation for computing no rebate due was performed on 12/21/2016
Schedule K, Part IV, Line 2c COLUMN BIssuer name: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION The calculation for computing no rebate due was performed on 11/28/2017
Schedule K, Part IV, Line 2c COLUMN CIssuer 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 DIssuer 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 AIssuer name: Ohio Higher Education Facility Commission The calculation for computing no rebate due was performed on 12/28/2021

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCdBond Issuer EINBondIssuerEINCUSIPCUSIPNumBond IssuedBondIssuedDtIssue PriceIssuePriceAmtPurposePurposeDescDefeasedDefeasedIndOn Behalf Of IssuerOnBehalfOfIssuerIndPool FinancingPoolFinancingInd
Ohio Higher Education Facility Commission
A34684967467756DJY32016-11-30$184,252,980Refund Prior Bonds & CP IIYes (true)falsefalse
Ohio Higher Education Facility Commission
B34684967467756DRJ72018-05-31$103,353,700REFUND 2015B & CPfalsefalsefalse
OHIO HIGHER EDUCATION FACILITY COMMISSION
C34684967467756DVN32019-12-17$38,305,538REFUND 2015A AND BUILDING CONSTRUCTIONfalsefalsefalse
OHIO HIGHER EDUCATION FACILITY COMMISSION
D34684967467756DVP82019-12-17$35,815,000BUILDING CONSTRUCTIONfalsefalsefalse

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCdRetiredRetiredAmtBond DefeasedBondDefeasedAmtTotal ProceedsTotalProceedsAmtRefunding EscrowRefundingEscrowAmtIssuance Costs From ProceedsIssuanceCostsFromProceedsAmtCredit EnhancementCreditEnhancementAmtWorking Capital ExpendituresWorkingCapitalExpendituresAmtCapital ExpendituresCapitalExpendituresAmtOther Spent ProceedsOtherSpentProceedsAmtUnspentUnspentAmtRefunding Tax Exempt BondsRefundingTaxExemptBondsIndRefunding Taxable BondsRefundingTaxableBondsIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintIndIn Reserve FundInReserveFundAmtCapitalized InterestCapitalizedInterestAmt
A$4,680,000$47,090,000$184,252,980$0$1,369,700$0$0$0$182,883,280$0Yes (true)Yes (true)Yes (true)Yes (true)
B$3,750,000$0$103,353,700$0$723,700$0$0$0$102,630,000$0Yes (true)falseYes (true)Yes (true)$0$0
C$0$0$38,313,894$0$0$0$0$15,577,439$22,321,311$415,144Yes (true)falsefalseYes (true)$0$0
D$0$0$35,832,107$0$336,372$0$0$35,478,428$17,107$200falsefalsefalseYes (true)$0$0

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCdOwning Bond Financed PropertyOwningBondFinancedPropertyIndAny Lease ArrangementsAnyLeaseArrangementsIndMgmt Contract Bond Fincd PropMgmtContractBondFincdPropIndEngage Bond Counsel ContractsEngageBondCounselContractsIndAny Research AgreementsAnyResearchAgreementsIndEngage Bond Counsel ResearchEngageBondCounselResearchIndPrivate Bus Use By OthersPrivateBusUseByOthersPctPrivate Bus Concerning UBIPrivateBusConcerningUBIPctTotal Private Business UseTotalPrivateBusinessUsePctBond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestIndChange In Use Bond Financed PropChangeInUseBondFinancedPropIndProcs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
AfalseYes (true)Yes (true)Yes (true)Yes (true)false0.00170.00660.0083falsefalseYes (true)
BfalseYes (true)Yes (true)Yes (true)Yes (true)false0.00270.0230.0257falsefalseYes (true)
CfalsefalseYes (true)Yes (true)Yes (true)false0.00950.00140.0109falsefalseYes (true)
DfalsefalseYes (true)Yes (true)Yes (true)false0.00.00.0falsefalseYes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCdForm8038 T FiledForm8038TFiledIndRebate Not Due YetRebateNotDueYetIndException To RebateExceptionToRebateIndNo Rebate DueNoRebateDueIndVariable Rate IssueVariableRateIssueIndHedge Identified In Bks And RecHedgeIdentifiedInBksAndRecIndGross Proceeds Invested In GICGrossProceedsInvestedInGICIndGross Proceeds InvestedGrossProceedsInvestedIndWritten Proc To Monitor ReqsWrittenProcToMonitorReqsInd
AfalsefalsefalseYes (true)falsefalsefalsefalseYes (true)
BfalseYes (true)falsefalsefalsefalsefalsefalseYes (true)
CfalseYes (true)falsefalsefalsefalsefalsefalseYes (true)
DfalseYes (true)falsefalsefalsefalsefalsefalseYes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCdProcedures Corrective ActionProceduresCorrectiveActionInd
AYes (true)
BYes (true)
CYes (true)
DYes (true)

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1OHIO HIGHER EDUCATION FACILITYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN346849674BondIssuerEIN
CUSIP67756DZJ8CUSIPNum
Bond Issued2021-12-01BondIssuedDt
Issue Price$63,455,000IssuePriceAmt
PurposeREFUND 2019APurposeDesc
DefeasedfalseDefeasedInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Pool FinancingfalsePoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Retired$0RetiredAmt
Bond Defeased$0BondDefeasedAmt
Total Proceeds$68,731,411TotalProceedsAmt
In Reserve Fund$0InReserveFundAmt
Capitalized Interest$0CapitalizedInterestAmt
Refunding Escrow$0RefundingEscrowAmt
Issuance Costs From Proceeds$0IssuanceCostsFromProceedsAmt
Credit Enhancement$0CreditEnhancementAmt
Working Capital Expenditures$0WorkingCapitalExpendituresAmt
Capital Expenditures$0CapitalExpendituresAmt
Other Spent Proceeds$68,719,503OtherSpentProceedsAmt
Unspent$11,908,000UnspentAmt
Refunding Tax Exempt BondsYes (true)RefundingTaxExemptBondsInd
Refunding Taxable BondsfalseRefundingTaxableBondsInd
Final Allocation MadefalseFinalAllocationMadeInd
Adequate Books And Rec MaintYes (true)AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed PropertyfalseOwningBondFinancedPropertyInd
Any Lease ArrangementsfalseAnyLeaseArrangementsInd
Mgmt Contract Bond Fincd PropYes (true)MgmtContractBondFincdPropInd
Engage Bond Counsel ContractsYes (true)EngageBondCounselContractsInd
Any Research AgreementsYes (true)AnyResearchAgreementsInd
Engage Bond Counsel ResearchfalseEngageBondCounselResearchInd
Private Bus Use By Others0.0PrivateBusUseByOthersPct
Private Bus Concerning UBI0.0PrivateBusConcerningUBIPct
Total Private Business Use0.0TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt TestfalseBondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed PropfalseChangeInUseBondFinancedPropInd
Procs Nonqualified Bond RemdtdYes (true)ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T FiledfalseForm8038TFiledInd
Rebate Not Due YetYes (true)RebateNotDueYetInd
Exception To RebatefalseExceptionToRebateInd
No Rebate DuefalseNoRebateDueInd
Variable Rate IssuefalseVariableRateIssueInd
Hedge Identified In Bks And RecfalseHedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GICfalseGrossProceedsInvestedInGICInd
Gross Proceeds InvestedfalseGrossProceedsInvestedInd
Written Proc To Monitor ReqsYes (true)WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective ActionYes (true)ProceduresCorrectiveActionInd

Schedule M IRS990ScheduleM

Books And Publications BooksAndPublicationsGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Noncash Contributions Rpt F990$500NoncashContributionsRptF990Amt
Method Of Determining RevenuesCostMethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)

Non Cash CheckboxNonCashCheckboxIndDescDescContributionContributionCntNoncash Contributions Rpt F990NoncashContributionsRptF990AmtMethod Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)Equipment3$7,536Cost
Yes (X)Event Costs5$4,013Cost
Yes (X)Company Products1$22,975Opinions of experts
FieldValueIRS element (for citing)
Form8283 Received0Form8283ReceivedCnt
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (true)ReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule M, Part I Explanations of reporting method for number of contributionsFormAndLineReferenceDesc
ExplanationBooks and publications - The number of contributions received Other - Equipment The number of contributions received Other - Event Costs The number of contributions received Other - Company Products The number of contributions receivedExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part III, Line 4d Description of other program services(Expenses $ 84,619,094 including grants of $)(Revenue $ 37,094,679) 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 committeeThe 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 bodyThe 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 policyThe 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 officialThis 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 employeesSee Above
Form 990, Part VI, Line 19 Required documents available to the publicThese documents are made available upon request. The 990 Return is posted on 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 balancesLIFE INCOME ACTUARIAL ADJUSTMENT - 2079353; PENSION PLAN CHANGES - 33097881;

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdTotal IncomeTotalIncomeAmtEnd Of Year AssetsEndOfYearAssetsAmtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
ERIE TIMBER LLC
10900 EUCLID AVENUECLEVELANDOH44106200409132TIMBER FARMOH$312,231$16,059,952CASE WESTERN RESERVE UNIVERSITY
ERIE FOREST INVESTMENTS LLC
10900 EUCLID AVENUECLEVELANDOH44106205742452TIMBER FARMOH$0$0ERIE TIMBER
CASE DENTAL MEDICINE SUPPORT SERVICES LLC
1900 EUCLID AVENUECLEVELANDOH44106264812902HEALTH CAREOH$1,103,712$0CASE WESTERN RESERVE UNIVERSITY
CWRU SCHOOL OF DENTISTRY ADMIN SUPPORT LLC
1900 EUCLID AVENUECLEVELANDOH44106043744118HEALTH CAREOH$381,687$0CASE WESTERN RESERVE UNIVERSITY
FPB Clinical Practice LLC
1900 Euclid AvenueClevelandOH44106823519571Health CareOH$3,115$0Case Western Reserve University