2020-05-08T13:03:24-05:00 2019-06-30 GRANT THORNTON LLP 2001 MARKET STREET SUITE 700 PHILADELPHIA PA 19103 990 2018-07-01 340714629 Baldwin Wallace University % SHARON VITAZ BALD 4408268102 275 Eastland Road Berea OH 440172088 SHARON VITAZ Controller 4408268102 2020-03-03 true Alycia Solecki P01272637 2155614200 173.49.233.254 23695320201295000002 2020-05-08 P E663A041CB3FE0F0C8530A82009F12FA23B6BB06 435BF8AECAD1483B504E3BFCA9FF337394A871F0 2018 2020-09-23 17:36:50Z Robert C Helmer 275 Eastland Road Berea OH 440172088 178343466 false X www.bw.edu X 1842 OH BALDWIN WALLACE UNIVERSITY PROVIDES UNDERGRADUATE HIGHER EDUCATION LEADING TO THE BACHELOR DEGREE, AND GRADUATE EDUCATION AT THE MASTERS LEVEL IN SEVEN FIELDS. 46 46 3142 100 107829 19487 27867444 12860414 117175045 115748665 9801202 7420793 4884672 6430224 159728363 142460096 45359485 47071332 0 0 64201183 66878310 133151 145105 3059025 30757055 31780931 140450874 145875678 19277489 -3415582 358237945 364193127 39721740 42741070 318516205 321452057 BALDWIN 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. false false 62735032 108293771 EDUCATION OF 2,923 FULL-TIME UNDERGRADUATE STUDENTS, 223 PART-TIME UNDERGRADUATES, AND 605 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). 47071332 47071332 SCHOLARSHIPS AND NEED-BASED FINANCIAL AID GRANTS TO STUDENTS ACTIVELY ENROLLED IN THE UNIVERSITY. 20520600 8007263 AUXILIARY SERVICES AND ACTIVITIES FOR STUDENTS, INCLUDING RESIDENCE HALLS HOUSING 1,541 FULL-TIME STUDENTS, DINING HALLS, BOOKSTORE, ATHLETICS, STUDENT UNION, RECREATION CENTER, AND HEALTH CENTER. 130326964 true true false false false true false true false true true false false false true true false true true false true false false true false false false false true true true false false false false false false false false false false true false false false false true true false false false true 340 0 true 3142 true true true false false false false false false false false false false false X 46 46 true false false false false false false true true false false true true true true true true true true true true CO MD MA MI NH OH SC X X SHARON VITAZ 4408268102 275 EASTLAND ROAD Berea OH 44017 Agnes P Dover Chair 5.0 0.0 X X 0 0 0 Lee Thomas Vice Chair 2.0 0.0 X X 0 0 0 Christopher M Zito Secretary 2.0 0.0 X X 0 0 0 Daniel C Hagen Assistant Secretary 2.0 0.0 X X 0 0 0 Donna Zapis Thomas Treasurer 2.0 0.0 X X 0 0 0 Gabe Adams Trustee 1.0 0.0 X 0 0 0 Stan Ball Trustee 1.0 0.0 X 0 0 0 Duane Bishop Trustee 1.0 0.0 X 0 0 0 Susan Bixler Trustee 1.0 0.0 X 0 0 0 Stephen W Boesel Trustee 1.0 0.0 X 0 0 0 Donald W Bogus Trustee 1.0 0.0 X 0 0 0 George Boyer Trustee 1.0 0.0 X 0 0 0 Paul H Carleton Trustee 1.0 0.0 X 0 0 0 Willard E Carmel Trustee 1.0 0.0 X 0 0 0 Pamela Dunn Connolly Trustee 1.0 0.0 X 0 0 0 Robin C Cottingham Trustee 1.0 0.0 X 0 0 0 Tim Cowen Trustee 1.0 0.0 X 0 0 0 Ryan R Cross Trustee 1.0 0.0 X 0 0 0 James Miller Davidson Trustee 1.0 0.0 X 0 0 0 Richard Desich Trustee 1.0 0.0 X 0 0 0 Lutal D Farrow Trustee 1.0 0.0 X 0 0 0 Gina D France Trustee 1.0 0.0 X 0 0 0 Bennett Gaines Trustee 1.0 0.0 X 0 0 0 John Hoyt Trustee 1.0 0.0 X 0 0 0 David Jenkins Trustee 1.0 0.0 X 0 0 0 John Kropf Trustee 1.0 0.0 X 0 0 0 Debra Lyons Trustee 1.0 0.0 X 0 0 0 Christopher Lyttle Trustee 1.0 0.0 X 0 0 0 Nora T Mahoney Trustee 1.0 0.0 X 0 0 0 David F Martin Trustee 1.0 0.0 X 0 0 0 Wade L Masssard Trustee 1.0 0.0 X 0 0 0 Randell McShepard Trustee 1.0 0.0 X 0 0 0 Edward Napoleon Jr Trustee 1.0 0.0 X 0 0 0 Peter V Neffenger Trustee 1.0 0.0 X 0 0 0 Steven M Nobil Trustee 1.0 0.0 X 0 0 0 Paul E Pendleton Trustee 1.0 0.0 X 0 0 0 Vincent K Petrella Trustee 1.0 0.0 X 0 0 0 Charles E Rotuno Trustee 1.0 0.0 X 0 0 0 Malisse Sinito Trustee 1.0 0.0 X 0 0 0 Mark H Summers Trustee 1.0 0.0 X 0 0 0 William B Summers Jr Trustee 1.0 0.0 X 0 0 0 Elizabeth Mayer Swailes Trustee 1.0 0.0 X 0 0 0 Floyd A Trouten Trustee 1.0 0.0 X 0 0 0 Michael A Vandini Trustee 1.0 0.0 X 0 0 0 Thomas Waltermire Trustee 1.0 0.0 X 0 0 0 Susan Zanetti Trustee 1.0 0.0 X 0 0 0 Robert C Helmer President 50.0 0.0 X 367437 0 46623 Richard L Fletcher Senior Vice President 50.0 0.0 X 185875 0 18566 Stephem D Stahl Provost 50.0 0.0 X 190263 0 32700 Trina Dobberstein V.P. Student Affairs 50.0 0.0 X 155771 0 28898 Patrick J Dunlavy V.P. Philanthropy 50.0 0.0 X 216146 0 17163 William M Reniff V.P. Finance & Admin. 50.0 0.0 X 184715 0 23380 Scott Schulz V.P. Enrollment Management 50.0 0.0 X 175368 0 38036 Susan M Kuznik Assoc. Dean, Business Division 50.0 0.0 X 171680 0 30007 Colleen E Vosconti Dean, health Services 50.0 0.0 X 170683 0 22465 Linda Chase Chair, Accounting & Finance 50.0 0.0 X 158315 0 28925 Jared Pennington Director, Phy. Asst. Program 50.0 0.0 X 154310 0 32780 Mary P Pisnar Professor, Business Division 50.0 0.0 X 141854 0 22850 2272417 0 342393 71 false true false North Shore Mechanical 55 Lou Groza Blvd Suite E BEREA OH 44017 HVAC Maint. 636326 Albert M Higley Co 3636 Euclid Avenue CLEVELAND OH 44115 Construction 348837 Paullin Sealcoating 1306 Wells Road Suite A ASHLAND OH 44805 Parking lots 164569 KPMG 3 Chestnut Ridge Road MONTVALE NJ 07645 Audit 147765 17 81250 1775253 11003911 1275129 12860414 TUITION AND FEES 616000 106634837 106634837 0 0 STUDENT RESIDENCE HALLS 611710 8007263 8007263 0 0 SPONSORED PROGRAMS AND RESEARCH 616000 1005616 1005616 0 0 CONCERT AND THEATRE TICKETS 711110 81319 81319 0 0 ATHLETIC TICKETS 711210 19630 19630 0 0 115748665 7877262 24842 7852420 0 0 45600 28643 16957 0 16957 16957 30187853 30644322 -456469 -456469 -16061 -440408 0 0 0 0 0 0 11042553 5210405 5832148 70298 5761850 LAUNDRY VENDING 812300 131824 131824 0 0 PARKING 812930 48043 48043 0 0 FOOTBALL PROGRAM ADVERTISING 900099 28750 0 28750 0 372502 372502 0 581119 142460096 116301034 107829 13190819 0 47071332 47071332 0 0 1851503 462900 1132689 255914 0 49353912 39977799 7907565 1468548 2530384 1985402 435383 109599 9471922 7548458 1536647 386817 3670589 2933262 589048 148279 0 342254 342254 157416 157416 0 145105 145105 238535 238535 476615 293919 182696 514715 41557 452626 20532 2695810 1706412 938130 51268 1869532 1021257 840858 7417 27988 27988 6795761 3320340 3475421 1986807 1381680 472030 133097 0 326434 304933 21456 45 922439 922439 0 9703494 9239386 445248 18860 703930 257488 446442 OFF-CAMPUS STUDY TUITION 1031604 1031604 0 0 ORGANIZATIONAL MEMBERSHIPS 350868 130196 171302 49370 UNRELATED BUSINESS INCOME TAX 6554 0 6554 0 PLANT O&M SQ. 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ALLOCATION 0 8990126 -9009607 19481 3630175 2600925 784557 244693 145875678 130326964 12489689 3059025 15402531 6221734 8377464 12159347 5394900 5402503 4414253 4799739 0 0 0 0 0 0 1715873 1826443 2675837 5187843 263085239 128288742 130274007 134796497 150923504 153938605 6153988 6258095 17691163 17878774 0 0 15214425 15723547 358237945 364193127 7202654 7766367 0 0 2412831 2493038 12150000 11135000 0 0 0 0 0 0 10225000 13313267 7731255 8033398 39721740 42741070 X 66286265 118272318 97550891 34622001 154679049 168557738 318516205 321452057 358237945 364193127 X -3415582 3828967 2522467 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 120000 421224 true true X X X Art instruction false 152280124 1541945 9696989 2639574 6573305 154306179 144510331 5504026 10330421 2499050 5565604 152280124 131539277 3147903 16870041 2300350 4746540 144510331 142272566 1537194 -4184913 2125240 5960330 131539277 127675083 18496264 2965782 2259402 4605161 142272566 0.06370 0.93630 true false 16697352 16697352 215585810 112698475 102887335 28861849 15590267 13271582 1940228 1940228 134796497 0 ANNUITY OBLIGATIONS 4289933 US GOVERNMENT ADVANCES FOR PERKINS LOANS 2125692 ASSET IMPAIRMENT EXTIMATES 893919 FUNDS HELD FOR STUDENT GROUPS 723854 8033398 X FINANCIAL STATEMENT FOOTNOTE SCHEDULE D, PART III, LINE 1A '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. DESCRIPTION OF ORGANIZATION'S COLLECTIONS SCHEDULE D, PART III, LINE 4 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. INTENDED USES OF ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 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. FIN 48 (ASC 740) FOOTNOTE SCHEDULE D, PART X, LINE 2 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, 2019 AND 2018. true true true true true true true false false false false false false false false true false true PUBLICATION OF RACIALLY NONDISCRIMINATORY POLICY SCHEDULE E, PART I, LINE 3 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. GOVERNMENT ASSISTANCE SCHEDULE E, PART I, LINE 6A 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 Investment 8106475 8106475 8106475 false false false true false false X X X X X X true Campbell Company 1 East Wacker Drive Chicago IL 60601 Consulting false 145105 145105 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 true MERIT SCHOLARSHIPS AND NEED-BASED FINANCIAL AID 2838 47071332 PROCEDURE FOR MONITORING USE OF GRANT FUNDS INSIDE U.S. SCHEDULE I, PART I, LINE 2 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 true true X X X false false false false false false false false false Robert C Helmer President 360237 0 0 0 7200 0 23648 0 22975 0 414060 0 0 0 Richard L Fletcher Senior Vice President 185875 0 0 0 0 0 14874 0 3692 0 204441 0 0 0 Stephem D Stahl Provost 190263 0 0 0 0 0 16173 0 16527 0 222963 0 0 0 Trina Dobberstein V.P. Student Affairs 155771 0 0 0 0 0 12957 0 15941 0 184669 0 0 0 Patrick J Dunlavy V.P. Philanthropy 210146 0 0 0 6000 0 17163 0 0 0 233309 0 0 0 William M Reniff V.P. Finance & Admin. 184715 0 0 0 0 0 15106 0 8274 0 208095 0 0 0 Scott Schulz V.P. Enrollment Management 175368 0 0 0 0 0 15061 0 22975 0 213404 0 0 0 Susan M Kuznik Assoc. Dean, Business Division 171680 0 0 0 0 0 7032 0 22975 0 201687 0 0 0 Colleen E Vosconti Dean, health Services 170683 0 0 0 0 0 9735 0 12730 0 193148 0 0 0 Linda Chase Chair, Accounting & Finance 158315 0 0 0 0 0 8295 0 20630 0 187240 0 0 0 Jared Pennington Director, Phy. Asst. Program 154310 0 0 0 0 0 9805 0 22975 0 187090 0 0 0 Mary P Pisnar Professor, Business Division 141854 0 0 0 0 0 6909 0 15941 0 164704 0 0 0 HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE SCHEDULE J, PART I, LINE 1A 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 THE VICE PRESIDENT FOR STUDENT AFFAIRS, THREE ACTIVITY DIRECTORS, AND THE DIRECTOR OF BUILDINGS AND GROUNDS TO LIVE IN UNIVERSITY-OWNED HOUSING ON OR NEAR THE CAMPUS 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 true false true A 0 0 16853660 0 0 11164863 152328 0 0 5536469 0 0 2013 false true true true A false false false false 0 false false false A false false true false false false 0 false 0 false false A false X 24 1003111 Market quotations X Laboratory glassware 1 224452 Expert opinion X Furniture 2 10166 Expert opinion X Musical instruments 4 37400 Expert opinion 0 false true true USE OF THIRD PARTY TO SELL NONCASH CONTRIBUTIONS PART I LINE 32 THE UNIVERSITY HAS USED ART AUCTIONEERS FOR SALES, BUT NOT THIS TAX YEAR. The university used Raymond James & Associates, Inc. to sell donated securities. DELEGATION OF AUTHORITY FORM 990, PART VI 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. FAMILY RELATIONSHIPS FORM 990, PART VI, LINE 2 TRUSTEES MARK H. SUMMERS AND WILLIAM B. SUMMERS, JR. ARE BROTHERS. FORM 990 REVIEW PROCESS FORM 990, PART VI, LINE 11B 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. CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT FORM 990, PART VI, LINE 12C 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. PROCESS FOR DETERMINING COMPENSATION FORM 990, PART VI, LINES 15A AND 15B 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, SENIOR VICE PRESIDENT, 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 2019. HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC FORM 990, PART VI, LINE 19 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. OTHER CHANGES IN NET ASSETS Form 990 Part XI, Line 9 DEFERRED CAPITAL CAMPAIGN FUNDRAISING EXPENSES INCLUDED IN PART IX, FUNCTIONAL EXPENSES. KBS LLC 275 Eastland Rd Berea OH 44017 454564521 Real Estate OH KBS Manager Related 109863 3919924 false true 0.90000 KBS Master Tenant LLC 275 Eastland Rd Berea OH 44017 463088020 Real Estate OH KBS Manager Related 61 5 false true 0.00100 KBS Manager LLC 275 Eastland Rd Real Estate OH 44017 463098321 Real Estate OH BWU C Corp 98817 3908943 1.00000 true false false false false false false false false false false false false false false false false false false false