2023-06-15T20:00:52+00:00 2022-07-31 350921680 CROWE LLP 155 West Nationwide Blvd Suite 500 Columbus OH 432152570 990 2021-08-01 344431169 The University of Findlay UNIV 4194344524 1000 North Main Street Findlay OH 45840 Katherine R Fell President 2023-06-15 true Katherine R Fell 999009999 RACHEL SPURLOCK P00520729 6144690001 2021 2023-04-26 12:10:37Z Dr Katherine Fell 1000 North Main Street Findlay OH 45840 175747275 false X www.findlay.edu X 1882 OH The mission of The University of Findlay is to equip our students for meaningful lives and productive careers. 31 30 1811 250 363495 34689 16714196 18756279 118371219 119916672 3932532 6009917 7626181 10545498 146644128 155228366 56284274 59631813 0 47394150 46666259 0 1202432 32715554 32757046 136393978 139055118 10250150 16173248 232651675 236940635 64434995 61516043 168216680 175424592 The mission of The University of Findlay is to equip our students for meaningful lives and productive careers. false false 117040628 59631813 117833077 UNIVERSITY OF FINDLAY IS A COMPREHENSIVE, PRIVATE UNIVERSITY THAT OFFERS BOTH UNDERGRADUATE AND GRADUATE STUDIES AND IS ACCREDITED BY THE HIGHER LEARNING COMMISSION. UNIVERSITY OF FINDLAY OFFERS MORE THAN 44 AREAS OF UNDERGRADUATE STUDY AND HAS A CURRENT UNDERGRADUATE ENROLLMENT OF NEARLY 2,270 STUDENTS. SOME OF THE MORE POPULAR UNDERGRADUATE PROGRAMS INCLUDE: BUSINESS (314 STUDENTS), EDUCATION (182 STUDENTS), HEALTH PROFESSIONS (417 STUDENTS), PHARMACY (140 STUDENTS), LIBERAL ARTS (229 STUDENTS), NATURAL SCIENCE (941 STUDENTS) AND OTHER (47 STUDENTS). MANY OF THE UNIVERSITY'S PROGRAMS HAVE A NATIONAL REPUTATION INCLUDING PRE-VETERINARY MEDICINE AND EQUESTRIAN STUDIES. UNIVERSITY OF FINDLAY OFFERS A VARIETY OF GRADUATE PROGRAMS INCLUDING: MASTERS OF BUSINESS (177 STUDENTS), EDUCATION (190 STUDENTS), HEALTH PROFESSIONS SUCH AS PHYSICAL THERAPY, OCCUPATIONAL THERAPY, ATHLETIC TRAINING, PHYSICIAN ASSISTANT, AND HEALTH INFORMATICS (462 STUDENTS), PHARMACY (122 STUDENTS), LIBERAL STUDIES (34 STUDENTS) AND SCIENCE (119 STUDENTS). TOTAL GRADUATE STUDENTS CURRENTLY ENROLLED ARE MORE THAN 1,040. 6891062 12275498 UNIVERSITY OF FINDLAY HAS MANY AUXILIARY DEPARTMENTS THAT PROVIDE SERVICES TO THEIR STUDENTS, THESE AUXILIARY DEPARTMENTS INCLUDE DORMITORIES FOR STUDENT LIVING, DINING HALLS, CAMPUS STORES FOR STUDENTS AND THE UNIVERSITY'S ON-CAMPUS VETERINARY CLINIC. 123931690 true true false false false false true true true true true false false true true true false true false true false true false true false false false true true true false false false false false false false true true false true true false false false true false false false true 4833 0 true 1811 true true true false false false false true true false false false false false false X 31 30 true false false false false false false true true false false true true true true true true true false false CO KY AK MD MA MI NH NY OK OR SC WA X Julie Alford 4194344505 1000 N MAIN ST FINDLAY OH 45840 Chris Ostrander Chair 1.0 X X 0 0 0 Michael Harrington Vice Chair 1.0 X X 0 0 0 Angela Briggs Trustee 1.0 X 0 0 0 Angela Brown Trustee 1.0 X 0 0 0 Bill Kose Trustee 1.0 X 0 0 0 Bill Reist Trustee 1.0 X 0 0 0 Billy Watterson Trustee 1.0 X 0 0 0 Brant Rhoad Trustee 1.0 X 0 0 0 Brian Washington Trustee (Partial Year) 1.0 X 0 0 0 Brian Young Trustee 1.0 X 0 0 0 Charles Bills Trustee 1.0 X 0 0 0 Cheryl Buckland Trustee 1.0 X 0 0 0 Chuck Daniels Trustee 1.0 X 0 0 0 Clifford Cook Trustee 1.0 X 0 0 0 Craig Crotteau Trustee 1.0 X 0 0 0 Dan Kennard Trustee 1.0 X 0 0 0 Don Manley Trustee 1.0 X 0 0 0 Jennifer Smith Trustee 1.0 X 0 0 0 Karl Heminger Trustee (Partial Year) 1.0 X 0 0 0 Kolleen Kirk Trustee 1.0 X 0 0 0 Lance Finley Trustee 1.0 X 0 0 0 Lisa Vignerot Trustee 1.0 X 0 0 0 Lynn Child Trustee 1.0 X 0 0 0 Marian Lowe Trustee 1.0 X 0 0 0 Melissa Duflock Trustee 1.0 X 0 0 0 Pamela Beall Trustee 1.0 X 0 0 0 Paul Palmer Trustee 1.0 X 0 0 0 Phil Kortokrax Trustee 1.0 X 0 0 0 Philip Scott Trustee 1.0 X 0 0 0 Renee Smith Trustee 1.0 X 0 0 0 Tim Nesler Trustee 1.0 X 0 0 0 Tod Beckett Trustee 1.0 X 0 0 0 Tom Reineke Trustee 1.0 X 0 0 0 Katherine R Fell President (Base Comp $332,520, plus accumulated deferred comp). 40.0 X 716156 0 98665 Kimberly Williams CFO (beg. 4/2022) 40.0 X 0 0 0 Thomas Lause Treasurer / CFO (thru 4/2022) 40.0 X 193038 0 22120 Darin Fields VP of Academic Affairs 40.0 X 181479 0 21343 David Emsweller VP of Student Affairs 40.0 X 161971 0 25570 Marcia Latta VP of University Advancement 40.0 X 204974 0 11249 Raymond McCandless VP of Information Technology 40.0 X 153565 0 21225 Brandon Heidepriem Assistant Vice President of Information Technology Services 40.0 X 136946 0 26258 Debra Parker Dean, College of Pharmacy 40.0 X 208076 0 20919 Lori Ernsthausen Associate Professor and Associate Dean 40.0 X 138842 0 28152 RIchard States Dean of the College of Health Professions 40.0 X 136402 0 13667 Ryan Schneider Associate Professor, Associate Dean, and Department Chair 40.0 X 146941 0 9725 2378390 0 298893 48 false true false Collaborative Solutions 11190 Sunrise Valley Dr Suite 110 Reston VA 20191 Software 2248723 Metzger Brecheisen Company LLC 1700 Fostoria Ave Suite 1200 Findlay OH 45840 Construction 224458 Quality Painting and Roofing LLC 19599 Church Road Middle Point OH 45863 Construction 158430 Maumee Bay Landscape LLC 4630 Navarre Ave Oregon OH 43616 Construction 153000 Crowe LLP PO Box 71570 Chicago IL 606941570 Accounting Services 118620 7 29583 10335696 8391000 2220023 18756279 TUITION AND FEES 611710 106123628 106123628 DORMITORIES 721310 6482932 6482932 DINING HALLS 722310 5050222 5050222 MISCELLANEOUS AUXILIARY 611710 1517546 1180821 336725 CAMPUS STORE 459410 619342 619342 123002 123002 0 0 119916672 2107615 26770 2080845 173427 100588 72839 0 72839 0 72839 24243527 20341225 3902302 0 3902302 0 3902302 21127 29583 77096 -55969 -55969 Horse Farm Income 900099 1735928 1735928 MTM Pharmacy CONSULTING 900099 328560 328560 Overseas Program 900099 64225 64225 8399915 8399915 0 0 10528628 155228366 130108575 363495 6000017 59419422 59419422 212391 212391 1778556 0 1778556 0 80426 80426 35295847 30709523 3859755 726569 351033 273354 71134 6545 6688442 5252420 1291057 144965 2471955 2138041 288923 44991 292405 292405 115400 115400 335918 43648 284574 7696 4688059 3781113 771193 135753 472682 449712 22695 275 5952973 5101199 816985 34789 2071281 1955873 68974 46434 2771955 1332686 1436614 2655 2989390 2619320 318910 51160 9914 9914 2082872 908132 1174740 5806767 5338351 468416 737433 248499 488334 600 Contract Food Services 2921392 2921392 Purchase for Resale 817913 713464 104449 Repairs and Maintenance 661508 483966 177542 Miscellaneous 29184 29184 0 0 0 0 0 139055118 123931690 13920996 1202432 2752912 3326935 11568517 15773595 4372669 4449145 1078154 1984194 0 0 0 0 1185055 1361249 394181 395721 1987414 1719263 228769216 82007081 143888879 146762135 41854448 38640368 16909336 17258047 0 6660110 5269983 232651675 236940635 11512071 9519484 0 2608654 3323180 44596974 43389607 2223187 2119668 0 0 2615712 2358991 0 878397 805113 64434995 61516043 X 102996473 109318214 65220207 66106378 0 0 0 168216680 175424592 232651675 236940635 X 16173248 -8628872 -336464 X false true X true true true X 13405556 10992690 12574946 13667049 18756279 69396520 0 0 13405556 10992690 12574946 13667049 18756279 69396520 4500854 64895666 911520 3518240 1321187 1646733 2281042 9678722 0 0 0 0 34689 34689 46400 57115 48946 70121 21127 243709 79353640 639630304 0.8178 0.8716 X Schedule A, Part II Public Support Test PART II HAS BEEN COMPLETED TO PROVE THE COLLEGE MEETS THE PUBLIC SUPPORT TEST AND THEREFORE QUALIFIES TO USE THE SPECIAL RULE IN REPORTING ON SCHEDULE B. Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING REVENUE, COLUMN A - 46400.0, COLUMN B - 57115.0, COLUMN C - 48946.0, COLUMN D - 70121.0, COLUMN E - 21127.0, COLUMN F - 243709.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1440325 18860058 X X X X false false true X 55538246 1300387 -3294351 1149149 418460 51976673 44054085 1404023 11508978 1161265 267575 55538246 42267782 1856986 1297667 1217291 151059 44054085 41745865 1604885 567474 1456265 194177 42267782 38695725 1194945 2978526 988692 134639 41745865 0.0 0.6744 0.3256 false false 9259772 9259772 160538313 58156857 102381456 0 0 0 37881222 23850224 14030998 21089909 0 21089909 146762135 HEDGE FUNDS OF FUNDS 9718985 F PRIVATE EQUITY FUNDS 7094945 F REAL ESTATE FUNDS 444117 F 17258047 FEDERAL PERKINS LOAN FUND 505477 Funds Held in Trust 396303 TUITION AND ROOM ADVANCES FEDERAL LOANS -96667 805113 X 86808901 -8628872 177684 -8451188 95260089 59968277 59968277 155228366 79600989 177684 177684 79423305 59631813 59631813 139055118 Schedule D, Part III, Line 4 Collections of art - description of collections THE MAZZA MUSEUM IS DEDICATED TO COLLECTING, EXHIBITING AND PRESERVING ORIGINAL ART FROM CHILDREN'S PICTURE BOOKS. THE MUSEUM IS THE WORLD'S FIRST AND LARGEST TEACHING MUSEUM DEVOTED TO LITERACY AND THE ART OF CHILDREN'S PICTURE BOOKS. FOUNDED IN 1982, THE MUSEUM CONTAINS MORE THAN 17,052 ORIGINAL ARTWORKS. Schedule D, Part IV, Line 2b Explanation of escrow agreement The University invests funds for the benefit of Winebrenner Theological Seminary. Schedule D, Part V, Line 4 Intended uses of endowment funds THE INTENDED USE OF THE ENDOWMENT FUND IS FOR SCHOLARSHIPS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The University has been approved under Internal Revenue Code Section 501 (c)(3) as a nonprofit organization exempt from federal taxes on its normal activities. Accounting principles generally accepted in the United States of America prescribes recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if a tax position is more-likely-than-not sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit will be recorded. Management has concluded that they are unaware of any tax benefits or liabilities to be recognized at July 31, 2022 and 2021. The University would recognize interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The University has no amounts accrued for interest or penalties for the years ended July 31, 2022 and 2021 and the University does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rental Expense - 100588 Fundraising Expense - 77096 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Change in Split Interest Agreements - 336464 Scholarship Expense - 59631813 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expense - 100588 Fundraising Expense - 77096 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarship Expense - 59631813 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY CLEARLY DEFINED IN ALL UNIVERSITY LITERATURE Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES: PASSED THROUGH THE GREATER CINCINNATI OCCUPATIONAL HEALTH CENTER, NIEHS HAZARDOUS WASTE WORKER HEALTH AND SAFETY TRAINING. U.S. DEPARTMENT OF STATE: BUREAU OF EDUCATIONAL AND CULTURAL AFFAIRS GRANT DIVISION, PROFESSIONAL AND CULTURAL EXCHANGE PROGRAMS - CITIZEN EXCHANGES. U.S. DEPARTMENT OF HOMELAND SECURITY: PASSED THROUGH EASTERN KENTUCKY UNIVERSITY, STATE AND LOCAL HOMELAND SECURITY TRAINING PROGRAM. U.S. DEPARTMENT OF HOMELAND SECURITY: PASSED THROUGH OHIO DEPARTMENT OF PUBLIC SAFETY, STATE AND LOCAL HOMELAND SECURITY TRAINING PROGRAM. NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION: PASSED THROUGH THE OHIO STATE UNIVERSITY RESEARCH FOUNDATION, RESEARCH AND DEVELOPMENT, EDUCATION AND TRAINING, AND ADVISORY SERVICES. true Central America and the Caribbean 0 0 Investments 8443000 Middle East and North Africa 0 3 Program Services Recruiting/Academics 22330 South Asia 0 41 Program Services Recruiting/Academics 9080 East Asia and the Pacific 0 0 Program Services Recruiting/Academics 655 Europe (Including Iceland and Greenland) 0 4 Program Services Recruiting/Academics 32063 South Asia 0 0 Grantmaking 160559 East Asia and the Pacific 0 0 Grantmaking 11250 Sub-Saharan Africa 0 0 Grantmaking 22833 Middle East and North Africa 0 0 Grantmaking 9249 North America (Canada & Mexico only) 0 0 Grantmaking 1750 Europe (Including Iceland and Greenland) 0 0 Grantmaking 6750 Europe (Including Iceland and Greenland) 0 0 Investments 1468000 0 48 0 0 0 48 10187519 0 10187519 Scholarships South Asia 219 160559 check or wire Scholarships East Asia and the Pacific 11 11250 check or wire Scholarships Sub-Saharan Africa 27 22833 check or wire Scholarships Middle East and North Africa 14 9249 check or wire Scholarships North America (Canada & Mexico only) 2 1750 check or wire Scholarships Europe (Including Iceland and Greenland) 5 6750 check or wire true false true true true true Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds The financial aid office issues the funds to the students and monitors the use of the funds to ensure that they are used for their intended purpose. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part III Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC -Accrual EUROPE (INCLUDING ICELAND AND GREENLAND) -Accrual MIDDLE EAST AND NORTH AFRICA -Accrual NORTH AMERICA (CANADA & MEXICO ONLY) -Accrual SOUTH ASIA -Accrual SUB-SAHARAN AFRICA -Accrual OIiler Golf Outing 50710 29583 21127 52503 15360 9233 0 0 50710 29583 21127 52503 15360 9233 77096 -55969 true PRESIDENT SCHOLARSHIPS 1054 14960261 TRUSTEE SCHOLARSHIPS 783 16109053 FEDERAL GRANTS 4869 7286976 ATHLETIC SCHOLARSHIPS 469 6479977 OHIO GRANTS 363 1216037 ENDOWMENT SCHOLARSHIPS 592 1155381 OTHER SCHOLARSHIPS 3242 8889165 Dean's Scholarship 317 3322572 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The financial aid office notifies students when our comprehensive endowment scholarship application goes live (first week of February). Once notified, students fill out an application to apply for the respective scholarship. If the scholarship is for a specific program, the dean or other faculty member for that program will review the applications and make recommendations to the financial aid office and who should receive the award. Financial aid verifies again if the student is still eligible for the award and issues the funds to the recommended students. The financial aid office monitors the use of the funds to ensure that they are used for their intended purpose. X X X true true X X X X false true false false false false false false false Katherine R Fell President (Base Comp $332,520, plus accumulated deferred comp). 332520 0 0 0 383636 0 32800 0 65865 0 814821 0 0 0 Thomas Lause Treasurer / CFO (thru 4/2022) 189455 0 0 0 3583 0 0 0 22120 0 215158 0 0 0 Marcia Latta VP of University Advancement 196437 0 0 0 8537 0 0 0 11249 0 216223 0 0 0 Darin Fields VP of Academic Affairs 181479 0 0 0 0 0 0 0 21343 0 202822 0 0 0 David Emsweller VP of Student Affairs 161971 0 0 0 0 0 0 0 25570 0 187541 0 0 0 Raymond McCandless VP of Information Technology 153565 0 0 0 0 0 0 0 21225 0 174790 0 0 0 Debra Parker Dean, College of Pharmacy 208076 0 0 0 0 0 0 0 20919 0 228995 0 0 0 RIchard States Dean of the College of Health Professions 136402 0 0 0 0 0 0 0 13667 0 150069 0 0 0 Lori Ernsthausen Associate Professor and Associate Dean 138842 0 0 0 0 0 0 0 28152 0 166994 0 0 0 Ryan Schneider Associate Professor, Associate Dean, and Department Chair 146941 0 0 0 0 0 0 0 9725 0 156666 0 0 0 Brandon Heidepriem Assistant Vice President of Information Technology Services 136946 0 0 0 0 0 0 0 26258 0 163204 0 0 0 Schedule J, Part I, Line 1a Travel for companions THE PRESIDENT'S SPOUSE ACCOMPANIES HER ON EVENTS DEEMED TO BE A BONA FIDE BUSINESS PURPOSE FOR THE UNIVERSITY. AS SUCH, THESE ARE NOT CONSIDERED TAXABLE INCOME TO THE PRESIDENT. Schedule J, Part I, Line 1a Housing allowance or residence for personal use The president is required to live on campus as a condition of employment. This benefit is considered nontaxable pursuant to IRC Section 119. An estimated value of the benefit was reported for the President in the amount of $41,820. Schedule J, Part I, Line 1a Health or social club dues or initiation fees THE UNIVERSITY PAYS FOR THE DUES AND HOSPITALITY EXPENSES AT THE FINDLAY COUNTRY CLUB FOR THE PRESIDENT, VP OF BUSINESS AFFAIRS, VP OF UNIVERSITY ADVANCEMENT, AND ATHLETIC DIRECTOR TO CULTIVATE POTENTIAL DONORS. A PORTION OF THIS BENEFIT IS DEEMED TO BE FOR BUSINESS USE AND IS TREATED AS NONTAXABLE COMPENSATION. A SEPARATE PORTION OF THIS BENEFIT IS DEEMED TO BE FOR PERSONAL USE AND IS TREATED AS TAXABLE COMPENSATION. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan The President participated in a supplemental nonqualified retirement plan during the period 7/1/2013 thru 6/30/21. The plan vested and Dr. Fell received $379,310 that was reported on the 2021 W-2. A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756DTH9 2019-03-22 42123854 Current refunding of bonds issued: 3-6-2009 11-29-2012 5-5-2016 1-12-2017 11-9-2017 false false false B Blanchard Valley Port Authority 252586933 2017-08-30 6150000 ERP Financing false false false A 135000 0 42123854 3146750 3387208 0 0 0 0 0 35589896 0 2019 true true true true B 3883482 0 6150000 0 0 0 51946 0 0 6098054 0 0 2020 false false true true A false false false false 0.0 0.0 0.0 false false true B false false false false 0.0 0.0 0.0 false false true A false false true false false false false false true B false false true false false false false false true A true B true KATHLEEN CRATES FAMILY MEMBER OF LYNN CHILD, TRUSTEE 80426 COMPENSATION false YATES & YOUNG PLUMBING AND HEATING CO OWNED BY BOARD MEMBER CHRIS OSTRANDER 45417 PLUMBING & HVAC SERVICES false X 45 1440325 Other X 6 267125 Market value X Horse/Livestock 5 405000 Other X Miscellaneous Items 41 107573 Other 7 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Number of Contributions Art - Works of art - Number of Contributions Other - Horse/Livestock Number of Contributions Other - Miscellaneous Items Number of Contributions Form 990, Part VI, Line 15b Process to establish compensation of other officers or key employees THE COMPENSATION OF THE OFFICERS IS DETERMINED BY THE PRESIDENT. THE PRESIDENT USES COMPARABILITY DATA TO REVIEW COMPENSATION. THIS PROCESS IS DONE ANNUALLY. Form 990, Part VI, Line 1a Delegate broad authority to a committee Article IV, Section 2: The Executive Committee shall exercise such powers as assigned to the Board of Trustees in emergency circumstances only, unless otherwise specifically assigned to the Board of Trustees in the Code of Regulations. The Committee shall provide general oversight and coordination appropriate to the duties of the Board itself, as needed, between meetings of the Board. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Cheryl Buckland and Don Manley - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body A final draft of the full Form 990, including all applicable schedules, was presented by our tax advisers to the audit committee. The presentation allows the committee and management to review and provide comments and explanations regarding changes to the redesigned form. The audit committee reviewed and approved the Form 990 on behalf of the entire governing body. This presentation was done on May 5, 2023. The full governing body received a copy of the full Form 990 electronically prior to the form being submitted electronically to the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Board members, officers and key employees are required to annually disclose any conflicts of interests they may have with the organization. The Vice President of Business Affairs reviews each policy statement signed by these individuals to determine if any conflicts have occurred and need to be brought to the attention of the Board. If a conflict arises, the respective board member will abstain from any related discussion, vote or similar action on the matter. Form 990, Part VI, Line 15a Process to establish compensation of top management official The compensation committee has been given authority from the board to review and approve the compensation of the president and the treasurer (VP of Business Affairs) of the university. The compensation committee uses comparability data from higher education salary surveys, notable from the information published by College and University Professional Association for Human Resources (CUPA-HR). Once the compensation has been reviewed and approved the decision is documented within the compensation committee's minutes. The Board's Compensation Committee annually evaluates the President's performance, reviews appropriate data from "Administrators in Higher Education", provided by CUPA-HR, established the President's compensation package for the ensuing year, and documented same in contemporaneous minutes. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public at this time. Form 990, Part VIII, Line 2f Other Program Service Revenue All other program service revenue - Total Revenue: 123002, Related or Exempt Function Revenue: 123002, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue All other revenue - Total Revenue: 8399915, Related or Exempt Function Revenue: 8399915, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in split interest agreements - -336464; MILLSIX COMPANY 1000 NORTH MAIN STREET FINDLAY OH 45840 341081146 REAL ESTATE RENTAL OH UNIVERSITY OF FINDLAY S Corporation -1569 27961 1 true false false false false false false false false false false true false false false false false false false false