2022-05-05T13:57:15-05:00 2021-06-30 366055558 GRANT THORNTON LLP 2001 MARKET STREET STE 700 PHILADELPHIA PA 19103 990 2020-07-01 340714629 BALDWIN WALLACE UNIVERSITY BALD 4408268102 275 EASTLAND ROAD BEREA OH 440172088 SHARON VITAZ CONTROLLER 4408268102 2022-05-05 1 SHARON VITAZ 999009999 ALYCIA SOLECKI P01272637 2155614200 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z ROBERT C HELMER 275 EASTLAND ROAD BEREA OH 440172088 180889242 0 X WWW.BW.EDU X 1842 OH BALDWIN WALLACE UNIVERSITY PROVIDES UNDERGRADUATE HIGHER EDUCATION LEADING TO (SEE SCHEDULE O) THE BACHELOR DEGREE, AND GRADUATE EDUCATION AT THE MASTERS LEVEL IN SIX FIELDS. 47 47 2598 100 -12784 0 23360018 24496090 109619827 109997388 13558190 6101374 5359509 7223719 151897544 147818571 48052713 52140562 0 0 65355755 60850512 140393 22650 1848987 35722862 32944096 149271723 145957820 2625821 1860751 362531301 399770084 48161674 42964523 314369627 356805561 X SEE SCHEDULE OBALDWIN WALLACE UNIVERSITY IS AN ACADEMIC COMMUNITY COMMITTED TO THE LIBERAL ARTS AND SCIENCES AS THE FOUNDATION FOR LIFELONG LEARNING. THE UNIVERSITY FULFILLS THIS MISSION THROUGH A RIGOROUS ACADEMIC PROGRAM THAT IS CHARACTERIZED BY EXCELLENCE IN TEACHING AND LEARNING.IT MAINTAINS A CHALLENGING, SUPPORTIVE ENVIRONMENT THAT ENHANCES STUDENTS' INTELLECTUAL AND SPIRITUAL GROWTH. BALDWIN WALLACE ASSISTS STUDENTS IN THEIR PREPARATION TO BECOME CONTRIBUTING, COMPASSIONATE CITIZENS OF AN INCREASINGLY GLOBAL SOCIETY AND ENCOURAGES THEIR PURSUIT OF PERSONAL AND PROFESSIONAL EXCELLENCE. 0 0 59239852 0 94919746 EDUCATION OF 2,712 FULL-TIME UNDERGRADUATE STUDENTS, 149 PART-TIME UNDERGRADUATES, AND 539 GRADUATE STUDENTS, PLUS CERTIFICATE PROGRAMS AND FACULTY SCHOLARLY RESEARCH. UNDERGRADUATE DEGREES OFFERED ARE THE BACHELOR OF ARTS, BACHELOR OF FINE ARTS, BACHELOR OF SCIENCE, BACHELOR OF SCIENCE IN EDUCATION, BACHELOR OF MUSIC, BACHELOR OF MUSIC EDUCATION, AND ACCELERATED BACHELOR OF SCIENCE IN NURSING. THE GRADUATE PROGRAMS LEAD TO THE DEGREES OF MASTER OF ACCOUNTANCY, MASTER OF ARTS IN EDUCATION, MASTER OF ARTS IN MANAGEMENT, MASTER OF BUSINESS ADMINISTRATION, MASTER OF MEDICAL SCIENCE (PHYSICIAN ASSISTANT), MASTER OF PUBLIC HEALTH, AND MASTER OF SCIENCE (SPEECH LANGUAGE PATHOLOGY, FINANCE). 52140562 52140562 0 MERIT SCHOLARSHIPS AND NEED-BASED FINANCIAL AID GRANTS TO STUDENTS ACTIVELY ENROLLED IN THE UNIVERSITY. 16724969 0 15077642 AUXILIARY SERVICES AND ACTIVITIES FOR STUDENTS, INCLUDING RESIDENCE HALLS HOUSING 1,330 FULL-TIME STUDENTS, DINING HALLS, BOOKSTORE, ATHLETICS, STUDENT UNION, RECREATION CENTER, AND HEALTH CENTER. 128105383 1 1 0 0 0 1 0 1 0 1 1 0 0 1 1 1 1 0 1 0 1 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 223 0 1 2598 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 47 47 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CO MD MA MI NH OH SC X X SHARON VITAZ 4408268102 275 EASTLAND ROAD BEREA OH 44017 ROBERT C HELMER PRESIDENT 50.00 0.00 X 354856 0 43212 RICHARD L FLETCHER FORMER SENIOR VICE PRESIDENT 50.00 0.00 X 303053 0 7801 PATRICK J DUNLAVY V.P. FOR PHIANTHROPY & ALUMN 50.00 0.00 X 211283 0 13660 TRINA DOBBERSTEIN FORMER V.P. FOR STUDENT AFFAIRS 50.00 0.00 X 201419 0 16309 STEPHEN D STAHL PROVOST 50.00 0.00 X 184464 0 30311 JOSEPH HRUBY PROFESSOR 45.00 0.00 X 196514 0 9406 WILLIAM M RENIFF V.P. FOR FINANCE & ADMIN. 50.00 0.00 X 179611 0 21026 JARED PENNINGTON PROFESSOR, PROGRAM DIRECTOR 45.00 0.00 X 165968 0 33950 COLLEEN VISCONTI PROFESSOR, COMM SCIENCE 45.00 0.00 X 173325 0 22050 SCOTT SCHULZ V.P. FOR ENROLLMENT MNGMT 50.00 0.00 X 179387 0 11931 LINDA CHASE PROFESSOR, DEPARTMENT CHAIR 45.00 0.00 X 148616 0 18185 THOMAS CAMPANELLA PROFESSOR, PROGRAM DIRECTOR 45.00 0.00 X 147439 0 12465 AGNES P DOVER CHAIR 5.00 0.00 X X 0 0 0 LEE THOMAS VICE CHAIR 5.00 0.00 X X 0 0 0 CHRISTOPHER M ZITO SECRETARY 5.00 0.00 X X 0 0 0 DANIEL C HAGEN ASSISTANT SECRETARY 5.00 0.00 X X 0 0 0 DONNA ZAPIS THOMAS TREASURER 5.00 0.00 X X 0 0 0 GABE ADAMS TRUSTEE 2.00 0.00 X 0 0 0 STAN BALL TRUSTEE 2.00 0.00 X 0 0 0 DUANE BISHOP TRUSTEE 2.00 0.00 X 0 0 0 SUSAN BIXLER TRUSTEE 2.00 0.00 X 0 0 0 STEPHEN W BOSSEL TRUSTEE 2.00 0.00 X 0 0 0 DONALD W BOGUS TRUSTEE 2.00 0.00 X 0 0 0 GEORGE BOYER TRUSTEE 2.00 0.00 X 0 0 0 PAUL H CARLETON TRUSTEE 2.00 0.00 X 0 0 0 WILLARD E CARMEL TRUSTEE 2.00 0.00 X 0 0 0 PAUL CLARK TRUSTEE 2.00 0.00 X 0 0 0 PAMELA DUNN CONNOLLY TRUSTEE 2.00 0.00 X 0 0 0 ROBIN C COTTINGHAM TRUSTEE 2.00 0.00 X 0 0 0 TIM COWEN TRUSTEE 2.00 0.00 X 0 0 0 RYAN R CROSS TRUSTEE 2.00 0.00 X 0 0 0 JAMES MILLER DAVIDSON TRUSTEE 2.00 0.00 X 0 0 0 RICHARD DESICH TRUSTEE 2.00 0.00 X 0 0 0 LUTUL D FARROW TRUSTEE 2.00 0.00 X 0 0 0 GINA D FRANCE TRUSTEE 2.00 0.00 X 0 0 0 BANNETT GAINES TRUSTEE 2.00 0.00 X 0 0 0 JOHN HOYT TRUSTEE 2.00 0.00 X 0 0 0 DAVID JENKINS TRUSTEE 2.00 0.00 X 0 0 0 JOHN KROPT TRUSTEE 2.00 0.00 X 0 0 0 DEBRA LYONS TRUSTEE 2.00 0.00 X 0 0 0 CHRISTOPHER LYTLE TRUSTEE 2.00 0.00 X 0 0 0 NORA T MAHONEY TRUSTEE 2.00 0.00 X 0 0 0 DAVID F MARTIN TRUSTEE 2.00 0.00 X 0 0 0 WADE I MASSAD TRUSTEE 2.00 0.00 X 0 0 0 RANDELL MACSHEPARD TRUSTEE 2.00 0.00 X 0 0 0 EDWARD NAPOLEON JR TRUSTEE 2.00 0.00 X 0 0 0 PETER V NEFFENGER TRUSTEE 2.00 0.00 X 0 0 0 STEVEN M NOBIL TRUSTEE 2.00 0.00 X 0 0 0 PAUL PENDLETON TRUSTEE 2.00 0.00 X 0 0 0 VINCENT K PETRELLA TRUSTEE 2.00 0.00 X 0 0 0 CHARLES E ROTUNO TRUSTEE 2.00 0.00 X 0 0 0 MALISSE SINITO TRUSTEE 2.00 0.00 X 0 0 0 MARK H SUMMERS TRUSTEE 2.00 0.00 X 0 0 0 WILLIAM B SUMMERS TRUSTEE 2.00 0.00 X 0 0 0 ELIZABETH MAYER SWAILES TRUSTEE 2.00 0.00 X 0 0 0 FLOYD A TROUTEN TRUSTEE 2.00 0.00 X 0 0 0 MICHAEL A VANDINI TRUSTEE 2.00 0.00 X 0 0 0 THOMAS WALTERMIRE TRUSTEE 2.00 0.00 X 0 0 0 SUSAN ZANETTI TRUSTEE 2.00 0.00 X 0 0 0 2445935 0 240306 92 1 1 0 ALBERT M HIGLEY COMPANY 3636 EUCLID AVENUE CLEVELANE OH 44115 CONSTRUCTION 14955701 NORTH SHORE MECHANICAL 55 LOU GROZA BLVD BEREA OH 44017 CONSTRUCTION 1528100 ELLUCIAN 2003 EDMUND HALLEY DRIVE RESTON VA 20191 IT CONSULTANT 464611 DELL MARKETING LLP ONE DELL WAY ROUND ROCK TX 78682 IT CONSULTANT 183607 OGLETREE DEAKINS NASH SMOAK 50 INTL DR 200 GREENVILLE SC 29615 LEGAL 150286 6 13602891 10893199 796325 24496090 TUITION AND FEES 616000 101732037 101732037 STUDENT RESIDENCE HALL 611710 7907707 7907707 SPONSORED PROGRAMS & R 616000 332212 332212 CONCERT & THEATRE TICK 711110 25432 25432 109997388 525975 -12784 538759 101784 48000 53784 53784 53784 36224148 30648749 5575399 5575399 5575399 9130932 2373922 6757010 6757010 LAUNDRY VENDING 812300 113580 113580 PARKING 812930 28423 28423 FACILITIES USE FEES 900099 16882 16882 254040 254040 412925 147818571 109997388 -12784 13337877 52140562 52140562 1371023 18965 1107575 244483 45150530 37682050 6620520 847960 1247769 974931 232879 39959 9667842 7730376 1658395 279071 3413348 2666983 637055 109310 99434 99434 150000 150000 22650 22650 238932 238932 473582 285832 187750 696731 696731 2257268 1590906 605582 60780 2655727 1669647 896531 89549 54748 54748 7624504 7624504 574027 497491 63812 12724 61290 55710 4850 730 892976 892976 10456455 9971678 446088 38689 743842 205921 537921 COVID PROTOCOLS 2755905 2755905 MEMBERSHIPS 352327 114470 226211 11646 UNRELATED BUSINESS TAX 3637 3637 PLANT O&M SQ. FT. ALLOC 0 11091634 -11135289 43655 2852711 1353479 1451451 47781 145957820 128105383 16003450 1848987 1682103 1513963 9916556 3992374 10743586 10048673 4069739 3571122 1540965 1505854 870479 594768 308699442 146203922 155401384 162495520 152552594 180101061 6841749 11453156 3008669 2508375 15903477 21985218 362531301 399770084 6392148 5128858 7970164 1901810 10080000 8930000 12759187 17205107 10960175 9798748 48161674 42964523 X 100184805 122758014 214184822 234047547 314369627 356805561 362531301 399770084 1860751 40575183 0 X 1 X 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 25000 110980 314275 1 1 X X X ART INSTRUCTION 0 152459959 2852061 39246818 2904704 5970032 185684102 154306179 1876687 5416544 2794730 6344721 152459959 152280124 1541945 9696989 2639574 6573305 154306179 144510331 5504026 10330421 2499050 5565604 152280124 131539277 3147903 16870041 2300350 4746540 144510331 0.05000 0.95000 0 0 18141618 18141618 3025890 254423883 128635408 128814365 33108051 17568514 15539537 162495520 BENEFICIAL INTERESTS IN PERPETUAL TRUSTS 20197036 OPERATING LEASES 1788182 21985218 ANNUITY OBLIGATIONS 3974134 LEASE OBLIGATIONS 1788182 US GOV. ADVANCES FOR PERKINS LOANS 1453311 FUNDS HELD FOR STUDENT GROUPS 1014138 ASSET IMPAIRMENT ESTIMATE 1003171 EMPLOYEE SEPARATION INCENTIVES 565812 9798748 X 136253192 40575183 40575183 95678009 52140562 52140562 147818571 93817258 0 93817258 52140562 52140562 145957820 PART III, LINE 1A: FINANCIAL STATEMENT FOOTNOTE CONTRIBUTIONS...EXCEPT THAT CONTRIBUTIONS OF WORKS OF ART, HISTORICAL TREASURES, AND SIMILAR ASSETS HELD AS PART OF COLLECTIONS ARE NOT RECOGNIZED OR CAPITALIZED. THE UNIVERSITY RECEIVED NO SUCH GIFTS DURING THE TAX YEAR. PART III, LINE 4: DESCRIPTION OF ORGANIZATION'S COLLECTIONS THE UNIVERSITY'S ART COLLECTION CONSISTS OF PAINTINGS, DRAWINGS, SCULPTURES, LITHOGRAPHS, ENGRAVINGS, AND WOODCUTS. THE UNIVERSITY HAS AN ART DEPARTMENT THAT USES THESE MATERIALS IN INSTRUCTION AND SCHOLARLY RESEARCH. PART V, LINE 4: INTENDED USES OF ENDOWMENT FUNDS THE CONSISTENT USES OF THE UNIVERSITY'S ENDOWMENT ARE TO PROVIDE FUNDS FOR FACULTY SALARIES, THE PURCHASE OF LIBRARY BOOKS AND OTHER MEDIA, FINANCIAL AID GRANTS TO ENROLLED STUDENTS, AND GENERAL SUPPORT. PART X, LINE 2: FIN 48 (ASC 740) FOOTNOTE THE UNIVERSITY USES A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN. TAX PROVISIONS ARE EVALUATED FOR RECOGNITION, DERECOGNITION, AND MEASUREMENT USING CONSISTENT CRITERIA ABOUT THE UNCERTAINTY IN INCOME TAX ASSETS AND LIABILITIES. BASED ON UNIVERSITY'S EVALUATION, NO PROVISION FOR UNCERTAIN TAX POSITIONS IS REQUIRED AS OF JUNE 30, 2021 AND 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID GRANTS TO ENROLLED STUDENTS 52,140,562. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION REVENUE COVERED BY FINANCIAL AID GRANTS 52,140,562. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 SEE SUPPLEMENTAL PAGE SCHEDULE E, PART I, LINE 3 PUBLICATION OF RACIALLY NONDISCRIMINATORY POLICY BALDWIN WALLACE UNIVERSITY DRAWS STUDENTS NATIONWIDE AND WORLDWIDE, BUT A SIGNIFICANT NUMBER COME FROM NORTHEAST OHIO. THEREFORE THE UNIVERSITY ADVERTISES IN THIS AREA AND INCLUDES THE REV. PROC. 75-50 OR SIMILAR WORDING IN ALL ADVERTISEMENTS. FURTHERMORE, THE UNIVERSITY PLACES THE 4.03 NOTICE ANNUALLY IN THE PLAIN DEALER. SCHEDULE E, PART I, LINE 6A GOVERNMENT ASSISTANCE BALDWIN WALLACE UNIVERSITY RECEIVES FEDERAL AND STATE GOVERNMENT GRANTS FOR SPECIFIC PURPOSES AND PROJECTS. THESE INCLUDE SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS, COLLEGE WORK STUDY, OTHER STUDENT FINANCIAL AID FUNDS, UPWARD BOUND, RESEARCH, AND OTHER SPECIFIC INSTRUCTION PROGRAMS. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENT 6957296 0 0 0 0 0 0 6957296 0 6957296 0 0 0 1 0 0 PART III ACCOUNTING METHOD: X X X X X X 1 CAMPBELL & CO 1 EAST WACKER DR CHICAGO IL 60601 CONSULTING 0 0 22650 -22650 22650 -22650 AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY 1 MERIT SCHOLARSHIPS AND NEED-BASED FINANCIAL AID 2888 52140562 SCHEDULE I, PART I, LINE 2 PROCEDURE FOR MONITORING USE OF GRANT FUNDS INSIDE U.S. BALDWIN WALLACE UNIVERSITY AWARDS SCHOLARSHIPS AND MAKES NEED BASED FINANCIAL AID GRANTS ONLY TO ITS OWN ENROLLED STUDENTS. THE AWARDS CONSTITUTE PART OF THE COST OF ATTENDING. ADDITIONAL NEED-BASED AID USUALLY CONSISTS OF FEDERAL DIRECT STUDENT LOANS AND COLLEGE WORK STUDY FOR JOBS ON CAMPUS. THE STUDENT FINANCIAL AID OFFICE MAKES NEED-BASED GRANTS ON THE BASIS OF DEMONSTRATED FINANCIAL NEED USING NATIONALLY ACCEPTED FORMS AND METHODS. THE SAME OFFICE AWARDS MERIT SCHOLARSHIPS USING BALDWIN WALLACE CRITERIA. THE UNIVERSITY DISBURSES THE GRANTS AS CREDITS TO STUDENT RECEIVABLE ACCOUNTS, OFFSETTING AMOUNTS BILLED FOR TUITION AND OTHER FEES. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 ROBERT C HELMER PRESIDENT 347656 0 0 0 7200 0 20569 0 22643 0 398068 0 0 0 RICHARD L FLETCHER FORMER SENIOR VICE PRESIDENT 303053 0 0 0 0 0 7592 0 209 0 310854 0 0 0 PATRICK J DUNLAVY V.P. FOR PHIANTHROPY & ALUMN 205283 0 0 0 6000 0 13660 0 0 0 224943 0 0 0 TRINA DOBBERSTEIN FORMER V.P. FOR STUDENT AFFAIRS 201419 0 0 0 0 0 8437 0 7872 0 217728 0 0 0 STEPHEN D STAHL PROVOST 184464 0 0 0 0 0 12823 0 17488 0 214775 0 0 0 JOSEPH HRUBY PROFESSOR 196514 0 0 0 0 0 4094 0 5312 0 205920 0 0 0 WILLIAM M RENIFF V.P. FOR FINANCE & ADMIN. 179611 0 0 0 0 0 11919 0 9107 0 200637 0 0 0 JARED PENNINGTON PROFESSOR, PROGRAM DIRECTOR 165968 0 0 0 0 0 8670 0 25280 0 199918 0 0 0 COLLEEN VISCONTI PROFESSOR, COMM SCIENCE 173325 0 0 0 0 0 7998 0 14052 0 195375 0 0 0 SCOTT SCHULZ V.P. FOR ENROLLMENT MNGMT 179387 0 0 0 0 0 11931 0 0 0 191318 0 0 0 LINDA CHASE PROFESSOR, DEPARTMENT CHAIR 148616 0 0 0 0 0 6983 0 11202 0 166801 0 0 0 THOMAS CAMPANELLA PROFESSOR, PROGRAM DIRECTOR 147439 0 0 0 0 0 3721 0 8744 0 159904 0 0 0 PART I, LINE 1A HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE THE PRESIDENT AND HIS WIFE LIVE IN A UNIVERSITY HOUSE LOCATED ON CAMPUS. THEY USE THE HOUSE FOR UNIVERSITY MEETINGS, RECEPTIONS, AND OTHER RELATED FUNCTIONS. UNIVERSITY CUSTODIANS CLEAN THE FIRST FLOOR COMMON ROOMS BUT NOT THE FAMILY PRIVATE ROOMS. THE UNIVERSITY REQUIRES THREE RESIDENCE LIFE DIRECTORS TO LIVE IN UNIVERSITY HOUSING AS A CONDITION OF EMPLOYMENT. HEALTH OR SOCIAL CLUB DUES THE PRESIDENT HAS A MEMBERSHIP TO THE UNION CLUB OF CLEVELAND THAT IS USED PRINCIPALLY FOR BUSINESS PURPOSES. THE VICE PRESIDENT FOR FINANCE AND ADMINISTRATION REVIEWS ALL UNION CLUB INVOICES FOR BUSINESS PURPOSE. A BALDWIN WALLACE UNIVERSITY 340714629 67756A7A4 2012-11-29 RENOVATION AND REFUNDING 1 0 1 A 16853660 11164863 152328 5536469 2013 0 1 1 1 A 0 0 0 0 0 0 0 A 0 0 1 0 0 0 0 0 A 0 X 40 780425 FMV X MUSICAL INSTRUMENTS 6 12400 EXPERT OPINION X TOOLS 1 3500 EXPERT OPINION 0 1 1 PART I, LINE 32B: USE OF THIRD PARTY TO SELL NONCASH CONTRIBUTIONS THE UNIVERSITY HAS USED ART AUCTIONEERS FOR SALES, BUT NOT THIS TAX YEAR. THE UNIVERSITY USED RAYMOND JAMES & ASSOCIATES, INC. TO SELL DONATED SECURITIES. SCHEDULE M, PART I, COLUMN (B) NUMBER OF CONTRIBUTIONS THE ORGANZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS IN COLUMN (B). FORM 990, PART VI, SECTION A, LINE 1 DELEGATION OF AUTHORITY THE EXECUTIVE COMMITTEE ACTS FOR THE BOARD WHEN THE BOARD IS NOT IN SESSION IN ALL MATTERS EXCEPT ELECTION OF BOARD OFFICERS AND APPOINTMENT OF THE PRESIDENT OF THE UNIVERSITY. IT CONSISTS OF THE OFFICERS OF THE BOARD, COMMITTEE CHAIRS, THE PRESIDENT OF THE UNIVERSITY, AND MAY INCLUDE AT LARGE MEMBERS. FORM 990, PART VI, SECTION A, LINE 2 FAMILY RELATIONSHIPS TRUSTEES MARK H. SUMMERS AND WILLIAM B. SUMMERS, JR. ARE BROTHERS FORM 990, PART VI, SECTION B, LINE 11B REVIEW PROCESS THE VICE PRESIDENT FOR FINANCE AND ADMINISTRATION PERFORMS AN INITIAL, DETAILED REVIEW OF THE FORM 990 DRAFT. HE THEN SENDS A COPY TO EACH BOARD MEMBER FOR REVIEW AND COMMENT. THIS IS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT ALL MEMBERS OF THE BOARD OF TRUSTEES MUST SUBMIT ANNUALLY A WRITTEN AND SIGNED STATEMENT DISCLOSING ANY SITUATION WHICH MAY BE, OR MAY BE CONSIDERED TO BE, A CONFLICT OF INTEREST AS DEFINED IN THE CONFLICT OF INTEREST POLICY. IF THEY HAVE NOTHING TO REPORT, THEY MUST CHECK A PRINTED STATEMENT TO THAT EFFECT. THE VICE PRESIDENT FOR FINANCE AND ADMINISTRATION REVIEWS THE CONFLICT OF INTEREST STATEMENTS. FORM 990, PART VI, SECTION B, LINE 15 PROCESS FOR DETERMINING COMPENSATION THE COMPENSATION AND EXECUTIVE COMMITTEES OF THE BOARD OF TRUSTEES REVIEW AND APPROVE THE COMPENSATION FOR ALL OFFICERS ANNUALLY. THE COMPENSATION COMMITTEE MEETS FIRST WITH THE VICE PRESIDENT FOR FINANCE AND ADMINISTRATION, WHO PROVIDES IT WITH COMPARABILITY DATA AND ANSWERS QUESTIONS. THE COMPENSATION COMMITTEE THEN MEETS WITH THE PRESIDENT OF THE UNIVERSITY (THE UNIVERSITY'S TOP MANAGEMENT OFFICIAL), TO DISCUSS HIS PERFORMANCE, RECEIVE THE PRESIDENT'S VIEWS OF THE PERFORMANCE, AND TO REVIEW RECOMMENDATIONS OF APPROPRIATE COMPENSATION LEVELS FOR THE OFFICERS OF THE UNIVERSITY OTHER THAN HIMSELF. THE COMPENSATION COMMITTEE THEN CONTINUES IN EXECUTIVE SESSION TO SET THE COMPENSATION FOR THE PRESIDENT AND TO APPROVE (WITH ADJUSTMENT IF CONSIDERED APPROPRIATE) THE RECOMMENDATIONS OF THE PRESIDENT REGARDING THE COMPENSATION OF THE FOLLOWING OFFICERS OF THE UNIVERSITY: PROVOST, VP FOR STUDENT AFFAIRS, VP FOR FINANCE AND ADMINISTRATION, VP FOR ENROLLMENT MANAGEMENT, AND THE VP FOR PHILANTHROPY AND ALUMNI ENGAGEMENT. THE COMPENSATION COMMITTEE THEN REPORTS ITS CONCLUSIONS AND THE BASIS THEREFORE, TO THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES, WHICH HAS FINAL APPROVAL AUTHORITY WITH RESPECT TO COMPENSATION DETERMINATION. THE COMMITTEES LAST MET ON COMPENSATION MATTERS IN 2021. FORM 990, PART VI, SECTION C, LINE 19 HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC BALDWIN WALLACE UNIVERSITY MAKES ITS FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC ON ITS OWN WEBSITE. THE UNIVERSITY PROVIDES A PAPER COPY OF ITS BYLAWS TO ANYONE WHO ASKS.