2019-05-09T10:30:24-05:00 2018-06-30 134008324 PricewaterhouseCoopers LLP 2001 Market Street Suite 1800 Philadelphia PA 19103 990 2017-07-01 341018992 CASE WESTERN RESERVE UNIVERSITY CASE 2163682126 10900 EUCLID AVENUE CLEVELAND OH 441067006 John F Sideras Senior VP of Finance and CFO 2019-05-09 true P00460263 2673303000 2017 2019-02-21 02:37:17Z BARBARA R SNYDER 10900 EUCLID AVENUE CLEVELAND OH 441067006 2600230100 false X HTTP://WWW.CASE.EDU X 1826 OH Case 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. 44 43 10537 575 2256802 -815461 522983689 508776327 573680006 588046937 59670578 112453172 -266358 -177957 1156067915 1209098479 179019769 187268520 0 473364706 480116211 247111 135111 14440541 490239626 508554809 1142871212 1176074651 13196703 33023828 3108732067 3203367408 822572896 806066010 2286159171 2397301398 X Case 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 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. false false 506392370 164098725 470870380 THE ACADEMIC PROGRAMS OF CASE WESTERN RESERVE UNIVERSITY ARE ADMINISTERED THROUGH ITS SCHOOLS AND COLLEGES. CURRENTLY 11,506 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. 357082938 23169795 CASE 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. 81751927 75321293 AUXILIARIES 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. 79159617 41855264 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. 79159617 41855264 1024386852 true false false true false false true false true true true false true true true false true true true true true false true false false false false true true true false false false false false false false false false false true true false false true false false false false true 14594 0 true 10537 true true true false false false false true true true false false false X 44 43 false false false false false false false true true false false true true true true true true true true false CO DC ME AK MD MA MI NH NY OH OK OR PA AZ WA X X JOHN F SIDERAS 2163682126 10900 EUCLID AVENUE CLEVELAND OH 441067006 X Barbara Snyder President; Ex Officio Trustee 60.0 X X 1605577 0 415736 Virginia Barbato Trustee 2.0 X 0 0 0 Linda Burnes Bolton PhD Trustee 2.0 X 0 0 0 Timothy J Callahan Vice Chair of The Board of Trustees 2.0 X 0 0 0 Archie G Co Trustee 2.0 X 0 0 0 Scott Cowen Trustee 2.0 X 0 0 0 Fred DiSanto Vice Chair of The Board of Trustees 2.0 X 0 0 0 Thalia Dorwick PhD Vice Chair of The Board of Trustees 2.0 X 0 0 0 Geoffrey Duyk MD PhD Trustee 2.0 X 0 0 0 Gregory Eastwood MD Trustee 2.0 X 0 0 0 Charles D Fowler Trustee 2.0 X 0 0 0 Fred Gans Trustee 2.0 X 0 0 0 Vincent Gaudiani MD Trustee 2.0 X 0 0 0 Julie Gerberding MD MPH Trustee 2.0 X 0 0 0 Susie Gharib Trustee 2.0 X 0 0 0 Joie A Gregor Trustee 2.0 X 0 0 0 Charles Hallberg Trustee 2.0 X 0 0 0 Daniel P Harrington Trustee 2.0 X 0 0 0 Samir N Jadallah Trustee 2.0 X 0 0 0 Mary Ann Jorgenson Trustee 2.0 X 0 0 0 Charles J Koch Trustee 2.0 X 0 0 0 Frank N Linsalata Trustee 2.0 X 0 0 0 Toby Lewis Trustee 2.0 X 0 0 0 George L Majoros Jr Trustee 2.0 X 0 0 0 Joseph Mandato Trustee 2.0 X 0 0 0 Thomas Mandel Trustee 2.0 X 0 0 0 Milton Marquis Trustee 2.0 X 0 0 0 Ellen Stirn Mavec Trustee 2.0 X 0 0 0 Thomas F McKee Trustee 2.0 X 0 0 0 Sara Moll PhD Trustee 2.0 X 0 0 0 Susan Mucciarone Trustee 2.0 X 0 0 0 Dominic Ozanne Trustee 2.0 X 0 0 0 Robert Pavey Trustee 2.0 X 0 0 0 James Ratner Trustee 2.0 X 0 0 0 Donald J Richards Vice Chair of The Board of Trustees 2.0 X 0 0 0 James Richman Trustee 2.0 X 0 0 0 Joseph A Sabatini Trustee 2.0 X 0 0 0 Eric Schnurr Trustee 2.0 X 0 0 0 Theodore L Schroeder Trustee 2.0 X 0 0 0 Alan L Schwartz MD PhD Trustee 2.0 X 0 0 0 Lawrence M Sears Trustee 2.0 X 0 0 0 Celia Weatherhead Trustee 2.0 X 0 0 0 Mark Weinberger Trustee 2.0 X 0 0 0 James C Wyant PhD Chairman of The Board of Trustees 2.0 X 0 0 0 Michael Zink Trustee 2.0 X 0 0 0 William Baeslack Provost & Executive Vice President 60.0 X 551455 0 41807 Robert Brown Treasurer 60.0 X 246234 0 28068 Elizabeth Keefer Senior VP of Administration, General Counsel & Secretary 60.0 X 731431 0 37028 John Sideras Sr. Vice President for Finance & CFO 60.0 X 503644 0 46632 Sally Staley Chief Investment Officer 60.0 X 377422 0 5892 Pamela Davis Vice President, Dean & Professor 60.0 X 853600 0 36620 Bruce Loessin Sr. VP for University Relations and Development 60.0 X 695138 0 43270 Cyrus Taylor Professor & Dean 60.0 X 366313 0 46263 Dale Baur Associate Professor 60.0 X 566122 0 45444 Mark Chance Professor 60.0 X 493066 0 46263 Stanton Gerson Professor 60.0 X 641244 0 41168 Jonathan Haines Professor 60.0 X 462631 0 42387 Carol Moss Vice President and Vice Dean 60.0 X 463081 0 36410 8556958 0 912988 795 false true false BON APPETIT 10900 EUCLID AVENUE CLEVELAND OH 44106 CATERING & MEAL PLAN SERVICES 13120876 Gilbane Building Company 950 Main Avenue Suite 1410 Cleveland OH 44113 Construction Services 9423527 Kelly Services Inc PO BOX 820405 PHILADELPHIA PA 191820405 Staffing Services 5592317 Regency Contruction Services Inc 5475 Engle Rd Brook Park OH 44142 Construction Services 1419427 Janitorial Services Inc 4830 East 49th St Cuyahoga Heights OH 44125 Janitorial Services 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0.9711 X true true false true 405174 false false true 448403 false false 853577 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY STATE RELATIONS JULY 2017 - SEPTEMBER 2017 No Activity to Report OCTOBER 2017 - DECEMBER 2017 *Jennifer Ruggles - Met with Ohio Treasury staff to discuss university updates JANUARY 2018 - MARCH 2018 *Jennifer Ruggles, Julie Rehm - Met with the Offices of Tom Patton, Matt Dolan, Bill Patmon, John Eklund, Dave Greenspan, Stephanie Howse, Sandra Williams, John Barnes, Kent Smith, Re: Capital Bill Request/Dental Clinic *Jennifer Ruggles, Julie Rehm, Barbara Snyder - Met with the Office of the Governor, Senator President Obhof, House Speaker R. Smith, and Chancellor John Carey Re: Capital Bill Request/Dental Clinic APRIL 2018 - JUNE 2018 No Activity to Report FEDERAL RELATIONS JULY 2017 - SEPTEMBER 2017 *Jennifer Ruggles - Met with Office of Congresswoman Marcy Kaptur re: Thinkbox and Research Agenda *Jennifer Ruggles, Julie Rehm - Participated in conference calls with staff from the Offices of Sherrod Brown and Rob Portman Re: Opioid Addiction/DC Panel Event *Jennifer Ruggles Attended AICUO meeting with Congressman David Joyce re: sexual assault/Title IX *Jennifer Ruggles, Julie Rehm: Attended meeting with Congresswoman Marcy Kaptur Re: Federal Funding for Brain Health *Jennifer Ruggles - Met with staff from Offices of Congressman Tim Ryan, Congressman David Joyce, Congressman Michael Turner, Congressman Jim Renacci, Congresswoman Marcy Kaptur, and Senator Sherrod Brown, Senate Defense Appropriations Committee Staff re: FY17 and 18 Appropriation Requests OCTOBER 2017 - DECEMBER 2017 *Jennifer Ruggles and Julie Rehm - Participated in conference call with staff from the Office of Rob Portman Re: Opioid Addiction/DC Panel Event *Jennifer Ruggles and Julie Rehm - Met with staff from Senator Sherrod Brown's office Re: Transportation/Infrastructure *Jennifer Ruggles, Julie Rehm - Met with staff from Offices of Congressman Tim Ryan, Congressman David Joyce, Congressman Turner, Congressman Renacci, Congresswoman Kaptur, re: Opioid Addiction/DC Event *Jennifer Ruggles - Met with staff from Offices of Congressman Tim Ryan, Congressman David Joyce, Congressman Michael Turner, Congresswoman Marcy Kaptur, re: FY17 and 18 Appropriation Requests *Jennifer Ruggles - Met with staff from Offices of Congressman Tim Ryan, Congressman David Joyce, Congressman Michael Turner, Congressman Jim Renacci, Congresswoman Marcy Kaptur, and Senator Sherrod Brown, Senator Rob Portman Re: Tax Reform JANUARY 2018 - MARCH 2018 *Jennifer Ruggles - Met with staff from Offices of Marcia Fudge, re: HEA *Jennifer Ruggles - Met with staff from Offices of Congressman Tim Ryan, Congressman David Joyce, Congressman Michael Turner, Congresswoman Marcy Kaptur, Congresswoman Marcia Fudge, Congressman Jim Renacci, and Senator Brown re: FY18 and FY19 Appropriation Requests April 2018 - June 2018 *Jennifer Ruggles - Met with staff from Offices of Congressman Tim Ryan, Congressman David Joyce, Congressman Michael Turner, Congresswoman Marcy Kaptur, and Senator Sherrod Brown, Senate Defense Appropriations Committee Staff re: FY18 and FY19 Appropriation Requests *Jennifer Ruggles, Julie Rehm - Met with staff from Office of Congresswoman Marcy Kaptur Re: Defense Summit Planning *Jennifer Ruggles - Met with Congressman David Joyce re: Thinkbox Tour *Julie Rehm, Jenn Ruggles - Attended meetings with U.S. Representatives Virginia Foxx, Senator Rob Portman, Congressman Michael Turner, as well as staff from the offices of Senators Sherrod Brown, Congressman Tim Ryan, Congresswoman Marcia Fudge Re: FY19 education and research priorities and appropriations requests *Julie Rehm - Attended meeting with Betsy DeVos re: Higher Education Priorities Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY STATE RELATIONS JULY 2017 - SEPTEMBER 2017 No Activity to Report OCTOBER 2017 - DECEMBER 2017 *Jennifer Ruggles - Met with Ohio Treasury staff to discuss university updates JANUARY 2018 - MARCH 2018 *Jennifer Ruggles, Julie Rehm - Met with the Offices of Tom Patton, Matt Dolan, Bill Patmon, John Eklund, Dave Greenspan, Stephanie Howse, Sandra Williams, John Barnes, Kent Smith, Re: Capital Bill Request/Dental Clinic *Jennifer Ruggles, Julie Rehm, Barbara Snyder - Met with the Office of the Governor, Senator President Obhof, House Speaker R. Smith, and Chancellor John Carey Re: Capital Bill Request/Dental Clinic APRIL 2018 - JUNE 2018 No Activity to Report FEDERAL RELATIONS JULY 2017 - SEPTEMBER 2017 *Jennifer Ruggles - Met with Office of Congresswoman Marcy Kaptur re: Thinkbox and Research Agenda *Jennifer Ruggles, Julie Rehm - Participated in conference calls with staff from the Offices of Sherrod Brown and Rob Portman Re: Opioid Addiction/DC Panel Event *Jennifer Ruggles Attended AICUO meeting with Congressman David Joyce re: sexual assault/Title IX *Jennifer Ruggles, Julie Rehm: Attended meeting with Congresswoman Marcy Kaptur Re: Federal Funding for Brain Health *Jennifer Ruggles - Met with staff from Offices of Congressman Tim Ryan, Congressman David Joyce, Congressman Michael Turner, Congressman Jim Renacci, Congresswoman Marcy Kaptur, and Senator Sherrod Brown, Senate Defense Appropriations Committee Staff re: FY17 and 18 Appropriation Requests OCTOBER 2017 - DECEMBER 2017 *Jennifer Ruggles and Julie Rehm - Participated in conference call with staff from the Office of Rob Portman Re: Opioid Addiction/DC Panel Event *Jennifer Ruggles and Julie Rehm - Met with staff from Senator Sherrod Brown's office Re: Transportation/Infrastructure *Jennifer Ruggles, Julie Rehm - Met with staff from Offices of Congressman Tim Ryan, Congressman David Joyce, Congressman Turner, Congressman Renacci, Congresswoman Kaptur, re: Opioid Addiction/DC Event *Jennifer Ruggles - Met with staff from Offices of Congressman Tim Ryan, Congressman David Joyce, Congressman Michael Turner, Congresswoman Marcy Kaptur, re: FY17 and 18 Appropriation Requests *Jennifer Ruggles - Met with staff from Offices of Congressman Tim Ryan, Congressman David Joyce, Congressman Michael Turner, Congressman Jim Renacci, Congresswoman Marcy Kaptur, and Senator Sherrod Brown, Senator Rob Portman Re: Tax Reform JANUARY 2018 - MARCH 2018 *Jennifer Ruggles - Met with staff from Offices of Marcia Fudge, re: HEA *Jennifer Ruggles - Met with staff from Offices of Congressman Tim Ryan, Congressman David Joyce, Congressman Michael Turner, Congresswoman Marcy Kaptur, Congresswoman Marcia Fudge, Congressman Jim Renacci, and Senator Brown re: FY18 and FY19 Appropriation Requests April 2018 - June 2018 *Jennifer Ruggles - Met with staff from Offices of Congressman Tim Ryan, Congressman David Joyce, Congressman Michael Turner, Congresswoman Marcy Kaptur, and Senator Sherrod Brown, Senate Defense Appropriations Committee Staff re: FY18 and FY19 Appropriation Requests *Jennifer Ruggles, Julie Rehm - Met with staff from Office of Congresswoman Marcy Kaptur Re: Defense Summit Planning *Jennifer Ruggles - Met with Congressman David Joyce re: Thinkbox Tour *Julie Rehm, Jenn Ruggles - Attended meetings with U.S. Representatives Virginia Foxx, Senator Rob Portman, Congressman Michael Turner, as well as staff from the offices of Senators Sherrod Brown, Congressman Tim Ryan, Congresswoman Marcia Fudge Re: FY19 education and research priorities and appropriations requests *Julie Rehm - Attended meeting with Betsy DeVos re: Higher Education Priorities X X false 1461236506 27459643 121201579 32187287 35169074 3239307 1539302060 1350103878 28984223 147921236 22466142 39756762 3549927 1461236506 1439174377 30818788 -50526381 33980534 31791777 3590595 1350103878 1380515000 76062659 53566932 32844729 35040423 3085062 1439174377 1256078855 16174347 174202804 30647318 32661346 2632342 1380515000 0.0449 0.4183 0.5368 true false 49549947 49549947 1419460028 806676096 612783932 1449450 803590 645860 304172873 247242348 56930525 46644939 24140621 22504318 742414582 688082123 F 811240059 F Equity real estate 80930 F 1499403112 Funds Held By Others 347459365 347459365 Refundable advances 7527871 Pension liability 89893155 Refundable federal student loans 26727810 Annuities payable 35141405 Deferred income and other liabilities 52310977 211601218 X 1266158225 69654393 0 69654393 1196503832 14484363 -1889716 12594647 1209098479 1155015998 -8464006 -8464006 1163480004 14484363 -1889716 12594647 1176074651 Schedule D, Part III, Line 1a Collections of art - financial statement footnote The 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 collections The 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 funds The 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) footnote The 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, 2018 and 2017. 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, 2018 and 2017. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Amounts included in rental expense on the statement of revenue - Part Viii, Line 6B that are recorded in expenses on the audited financial statements - -1889716 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 PENSION PLAN CHANGES - -12021619 LIFE INCOME ACTUARIAL CHANGES - 3557613 - Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements AMOUNTS INCLUDED IN RENTAL EXPENSE ON THE STATEMENT OF REVENUE - PART VIII LINE 6B THAT ARE RECORDED IN THE EXPENSES ON THE AUDITED FINANCIAL STATEMENTS - -1889716 true true true true true true true false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The 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 GOVERNMENT The 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. true Central America and the Caribbean 0 0 Grantmaking 16095 Central America and the Caribbean 0 43 Program Services STUDY ABROAD 46548 East Asia and the Pacific 0 0 Grantmaking 897566 East Asia and the Pacific 0 59 Program Services Study Abroad 49429 East Asia and the Pacific 0 0 Program Services AWARDS 1000 East Asia and the Pacific 0 0 Conference Travel 18214 Europe (Including Iceland and Greenland) 0 0 Grantmaking 223481 Europe (Including Iceland and Greenland) 0 410 Program Services Study Abroad 865747 Europe (Including Iceland and Greenland) 0 0 Program Services Research 62218 Middle East and North Africa 0 44 Program Services Study Abroad 64433 North America (Canada & Mexico only) 0 0 Grantmaking 199650 South America 0 0 Grantmaking 387560 South America 0 49 Program Services Study Abroad 103200 South America 0 0 Program Services RESEARCH 1700 South Asia 0 0 Grantmaking 5500 South Asia 0 24 Program Services Study Abroad 19818 South Asia 0 0 Program Services Research 13337 Sub-Saharan Africa 4 8 Grantmaking 3946509 Sub-Saharan Africa 0 56 Program Services Study Abroad 76379 Sub-Saharan Africa 0 0 Program Services RESEARCH 26926 East Asia and the Pacific 0 0 Investments 87389243 Europe (Including Iceland and Greenland) 0 0 Investments 218303447 North America (Canada & Mexico only) 0 0 Investments 22160787 South America 0 0 Investments 5510560 Sub-Saharan Africa 0 0 Investments 13532424 0 629 4 64 4 693 2962159 350959612 353921771 East Asia and the Pacific RESEARCH 8355 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 72582 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 8131 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 7500 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 7486 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 539314 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 7558 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 5251 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 46282 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 49220 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 46753 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 92227 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 43909 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 10000 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 53384 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 84482 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 6250 WIRE TRANSFER 0 N/A N/A North America (Canada & Mexico only) RESEARCH 190000 WIRE TRANSFER 0 N/A N/A North America (Canada & Mexico only) RESEARCH 9650 WIRE TRANSFER 0 N/A N/A South America RESEARCH 105002 WIRE TRANSFER 0 N/A N/A South America RESEARCH 179776 WIRE TRANSFER 0 N/A N/A South America RESEARCH 101732 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 226395 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 60000 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 425888 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 19665 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 69810 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 7726 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 244000 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 89902 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 78533 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 6043 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 6066 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 611326 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 10245 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 2045997 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 33600 WIRE TRANSFER 0 N/A N/A Central America and the Caribbean RESEARCH 13595 WIRE TRANSFER 0 N/A N/A 0 38 true false false true true false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds The 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 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS The 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. X X X X X X true GRENZEBACH GLIER & ASSOCIATES 401 NORTH MICHIGAN AVENUE CHICAGO IL 60611 CONSULTING SERVICES false 0 15971 -15971 ROGER CERNE 7690 MOUNTAIN ASH DRIVE CONCORD OH 44060 Pro Solicitation false 0 119140 -119140 0 135111 -135111 CA CO DC AL HI ME AK MD MA MI NV NH NY OH OK OR PA SC WA true TUITION AND FEES 6720 119516035 0 N/A N/A FELLOWS - TUITION AND FEES 4289 59742654 0 N/A N/A STIPENDS AND ALLOWANCES 1167 2333470 0 N/A N/A Schedule I, Part III, Column (b) Estimated Number of Recipients Tuition 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 Recipients Fellows - 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 Recipients Stipends 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. X X X X X X true true X X X X X X true true false false false false false true false Barbara Snyder President; Ex Officio Trustee 799597 0 225000 0 580980 0 383810 0 31926 0 2021313 0 162000 0 William Baeslack Provost & Executive Vice President 516508 0 0 0 34947 0 29643 0 12164 0 593262 0 0 0 Robert Brown Treasurer 246234 0 0 0 0 0 27882 0 186 0 274302 0 0 0 Elizabeth Keefer Senior VP of Administration, General Counsel & Secretary 609240 0 100000 0 22191 0 29643 0 7385 0 768459 0 0 0 John Sideras Sr. Vice President for Finance & CFO 431580 0 50000 0 22064 0 29643 0 16989 0 550276 0 0 0 Sally Staley Chief Investment Officer 72202 0 0 0 305220 0 4905 0 987 0 383314 0 0 0 Pamela Davis Vice President, Dean & Professor 731099 0 100000 0 22501 0 29643 0 6977 0 890220 0 0 0 Bruce Loessin Sr. VP for University Relations and Development 521553 0 150000 0 23585 0 29643 0 13627 0 738408 0 0 0 Cyrus Taylor Professor & Dean 363991 0 0 0 2322 0 29643 0 16620 0 412576 0 0 0 Dale Baur Associate Professor 561958 0 0 0 4164 0 29643 0 15801 0 611566 0 0 0 Mark Chance Professor 480444 0 10000 0 2622 0 29643 0 16620 0 539329 0 0 0 Stanton Gerson Professor 637053 0 0 0 4191 0 29643 0 11525 0 682412 0 0 0 Jonathan Haines Professor 458767 0 0 0 3864 0 29643 0 12744 0 505018 0 0 0 Carol Moss Vice President and Vice Dean 402048 0 42000 0 19033 0 29643 0 6767 0 499491 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel There 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 companions The 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 payments The 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 use The 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 fees For 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 services Cleaning 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 payment Sally Staley was issued and paid a $280,061 severance payment in calendar year 2017. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Barbara Snyder was issued $250,000 of deferred compensation in calendar year 2017, none of which has been paid. In 2017 25% vested upon issuance, with an additional 25% vesting in each of the three subsequent years. Schedule J, Part I, Line 7 Non-fixed payments For non-fixed payments, accomplishment of set performance indicators both financial and non-financial are required to receive such payments. A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756BTA8 2006-12-21 91083060 REFUND 1997A&C, 2002B AND 2004A false false false B OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756BZR4 2012-11-28 33470557 Refund 2004A and Equipment Lease false false false C OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756DCD6 2013-12-03 47484887 Refund 2004A true false false D OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756DCG9 2014-03-13 67500000 Refund 2008B false false false A 41965000 0 91083060 0 0 0 1258133 0 0 0 89824927 0 2009 false true true true B 9465000 0 33470557 0 0 0 397318 0 0 0 33073239 0 2009 true true true true C 8685000 13000000 47498442 0 0 0 470441 0 0 0 47028001 0 true false true true D 0 0 67500786 0 0 0 0 0 0 0 67500786 0 true false true true A false true true true true false 0.0 0.0 0.0 false false true B false true true true true false 0.0 0.0 0.0 false false true C false true true true true false 0.0 0.0 0.0 false false true D false true true true true false 0.0006 0.0054 0.0060 false false true A false false false true false false false false true B false false false true false false false false true C false true false false false false false false true D false true false false true false false false true A true B true C true D true Schedule K, Part II, Line 3 Issue Price and Total Proceeds of Issue Difference Bond D The 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 A2 The 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 B2 The 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 D2 The 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 IV, Line 2c COLUMN A Issuer 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 B Issuer name: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION The calculation for computing no rebate due was performed on 11/28/2017 A Ohio Higher Education Facility Commission 346849674 67756DCZ7 2015-02-01 56887436 Construction of Building & Refund Triangle HUD Loan false false false B Ohio Higher Education Facility Commission 346849674 67756DJY3 2016-11-30 184252980 Refund Prior Bonds & CP II false false false C Ohio Higher Education Facility Commission 346849674 67756DRJ7 2018-05-31 103353700 REFUND 2015B & CP false false false A 4535000 0 56908049 0 0 0 707251 0 0 47097641 9103157 23770 2015 true false true true B 0 0 184252980 0 0 0 1369700 0 0 0 182883280 0 true true true true C 0 0 103353700 0 0 0 723700 0 0 0 102630000 0 true false true true A false true true true true false 0.0223 0.0064 0.0287 false false true B false true true true true false 0.0027 0.0094 0.0121 false false true C false true true true true false 0.0053 0.0325 0.0378 false false true A false true false false false false false false true B false true false false false false false false true C false true false false false false false false true A true B true C true X 1 350 Opinions of experts X 63181 Cost X Equipment 13 1865439 Cost X Fundraiser Donations 40 51619 Cost X Company Products 1 7000 Cost X Event Costs 4 9323 Cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Books and publications - The number of contributions received Other - Equipment The number of contributions received Other - Fundraiser Donations The number of contributions received Other - Company Products The number of contributions received Other - Event Costs The number of contributions received Art - Works of art - The number of contributions received Form 990, Part III, Line 4d Description of other program services (Expenses $ 79,159,617 including grants of $)(Revenue $ 41,855,264) 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 committee The 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 body The 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 policy The 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 official This 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 employees See Above Form 990, Part VI, Line 19 Required documents available to the public These 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 balances LIFE INCOME ACTUARIAL ADJUSTMENT - 12021619; PENSION PLAN CHANGES - -3557613; ERIE TIMBER LLC 10900 EUCLID AVENUE CLEVELAND OH 44106 200409132 TIMBER FARM OH 862532 34855299 CASE WESTERN RESERVE UNIVERSITY ERIE FOREST INVESTMENTS LLC 10900 EUCLID AVENUE CLEVELAND OH 44106 205742452 TIMBER FARM OH 0 0 ERIE TIMBER CASE DENTAL MEDICINE SUPPORT SERVICES LLC 1900 EUCLID AVENUE CLEVELAND OH 44106 264812902 HEALTH CARE OH 1028238 0 CASE WESTERN RESERVE UNIVERSITY CASE IMAGING CENTER LLC 1900 EUCLID AVENUE CLEVELAND OH 44106 205670613 EDUCATION/RESEARCH OH 134251 0 CASE WESTERN RESERVE UNIVERSITY CWRU SCHOOL OF DENTISTRY ADMIN SUPPORT LLC 1900 EUCLID AVENUE CLEVELAND OH 44106 340437441 HEALTH CARE OH 1401825 0 CASE WESTERN RESERVE UNIVERSITY FPB Clinical Practice LLC 1900 Euclid Avenue Cleveland OH 44106 823519571 Health Care OH 0 0 Case Western Reserve University