2016-05-14T12:00:18-05:00 2015-06-30 134008324 PricewaterhouseCoopers LLP 2001 Market Street Suite 1800 Philadelphia PA 19103 990 2014-07-01 341018992 CASE WESTERN RESERVE UNIVERSITY CASE 2163682126 10900 EUCLID AVENUE CLEVELAND OH 441067006 John F Sideras Senior VP of Finance and CFO 2016-05-14 true P00460263 2673303000 2012-05-15 2014 2016-08-17 19:52:53Z BARBARA R SNYDER 10900 EUCLID AVENUE CLEVELAND OH 441067006 3371642858 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. 43 43 10093 525 7618219 0 492731798 476189361 483965962 515796342 94510731 100029203 1292822 1149553 1072501313 1093164459 156588190 163181788 0 0 402435845 434130433 641378 255622 11952607 452029618 447422768 1011695031 1044990611 60806282 48173848 2981715054 3021873091 831031182 849283174 2150683872 2172589917 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 464172985 133626487 394365315 THE ACADEMIC PROGRAMS OF CASE WESTERN RESERVE UNIVERSITY ARE ADMINISTERED THROUGH ITS SCHOOLS AND COLLEGES. CURRENTLY 10,492 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. 321933498 29555301 CASE WESTERN RESERVE UNIVERSITY IS CLASSIFIED AS A RESEARCH UNIVERSITY (VERY HIGH RESEARCH ACTIVITY) - EXTENSIVE BY THE CARNEGIE COMMISSION ON HIGHER EDUCATION. THIS CLASSIFICATION 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. 71090594 66061294 THE AUXILIARY 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. 72731533 55369733 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. 72731533 55369733 929928610 true false false true false 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 true false false false false false false false false true true false false true true true true false false true 12990 0 true 10093 true true true false false false false false false false false false X 43 43 false false false false false false false true true false false true true true true true true true true false AK AZ CO DC ME MD MA MI NH NY OK OR PA WA OH X X JOHN F SIDERAS 2163682126 10900 EUCLID AVENUE CLEVELAND OH 441067006 Barbara Snyder President; Ex Officio Trustee 80.00 X X 1125522 0 207846 Steven M Altschuler MD Trustee 2.00 X 0 0 0 Virginia Barbato Trustee 2.00 X 0 0 0 Colleen Batcheler Trustee 2.00 X 0 0 0 James L Bildner Trustee 4.00 X 2000 0 0 Linda Burnes Bolton PhD Trustee 2.00 X 0 0 0 William E Bruner II MD Trustee 2.00 X 0 0 0 Timothy J Callahan Vice Chair of the Board of Trustees 2.00 X 0 0 0 Michael Cherkasky Trustee 2.00 X 0 0 0 Archie G Co Trustee 2.00 X 0 0 0 Scott Cowen Trustee 2.00 X 0 0 0 David A Daberko Trustee 2.00 X 0 0 0 Fred DiSanto Trustee 2.00 X 0 0 0 Thalia Dorwick PhD Vice Chair of the Board of Trustees 2.00 X 0 0 0 Geoffrey Duyk MD PhD Trustee 2.00 X 0 0 0 Gregory Eastwood MD Trustee 2.00 X 0 0 0 Charles D Fowler Chairman of the Board of Trustees 2.00 X 0 0 0 Vincent Gaudiani MD Trustee 2.00 X 0 0 0 Julie Gerberding MD MPH Trustee 2.00 X 0 0 0 Susie Gharib Trustee 2.00 X 0 0 0 Joie A Gregor Trustee 2.00 X 0 0 0 Sally Gries Trustee 2.00 X 0 0 0 Charles Hallberg Trustee 2.00 X 0 0 0 Daniel P Harrington Trustee 2.00 X 0 0 0 W Nicholas Howley Trustee 2.00 X 0 0 0 Samir N Jadallah Trustee 2.00 X 0 0 0 Mary Ann Jorgenson Trustee 2.00 X 0 0 0 Hemant R Kanakia PhD Trustee 2.00 X 0 0 0 Joseph P Keithley Trustee 2.00 X 0 0 0 Charles J Koch Trustee 2.00 X 0 0 0 Frank N Linsalata Trustee 2.00 X 0 0 0 Toby Lewis Trustee 2.00 X 0 0 0 George L Majoros Jr Trustee 2.00 X 0 0 0 Joseph Mandato Trustee 2.00 X 0 0 0 Milton Marquis Trustee X 0 0 0 Ellen Stirn Mavec Trustee 2.00 X 0 0 0 Thomas F McKee Trustee 2.00 X 0 0 0 Sara Moll PhD Trustee 2.00 X 0 0 0 Dominic Ozanne Trustee 2.00 X 0 0 0 Brian J Ratner Trustee 2.00 X 0 0 0 Donald J Richards Trustee 2.00 X 0 0 0 Joseph B Richey Trustee 2.00 X 0 0 0 Joseph A Sabatini Vice Chair of the Board of Trustees 2.00 X 0 0 0 Theodore L Schroeder Trustee 2.00 X 0 0 0 Alan L Schwartz MD PhD Trustee 2.00 X 0 0 0 Lawrence M Sears Trustee 2.00 X 0 0 0 Andrew Wasynczuk Trustee 2.00 X 0 0 0 Mark Weinberger Trustee 2.00 X 0 0 0 Scott A Wolstein Trustee 2.00 X 0 0 0 James C Wyant PhD Trustee 2.00 X 0 0 0 John Sideras Sr. Vice President for Finance & CFO 60.00 X 475186 0 92429 Sally Staley Chief Investment Officer 60.00 X 418320 0 33701 William Baeslack Provost & Executive Vice President 60.00 X 521465 0 38758 Robert Brown Treasurer 60.00 X 233779 0 39966 Elizabeth Keefer Senior VP of Administration, General Counsel & Secretary 60.00 X 501366 0 34568 John Wheeler Sr. Vice President for Administration 60.00 X 393863 0 36103 Cyrus Taylor Professor & Dean 60.00 X 351686 0 84662 Bruce Loessin Sr. VP for University Relations and Development 60.00 X 552537 0 39841 Pamela Davis Vice President, Dean & Professor 60.00 X 749322 0 34257 Pierluigi Gambetti Professor 60.00 X 431118 0 38991 Dale Baur Associate Professor 60.00 X 546092 0 41646 Gerald Ferretti Professor 60.00 X 451013 0 38906 Stanton Gerson Professor 60.00 X 448591 0 39838 Jonathan Haines Professor 60.00 X 433369 0 53741 7635229 0 855253 701 false true true BON APPETIT 10900 EUCLID AVENUE CLEVELAND OH 44106 CATERING & MEAL PLAN SERVICES 12938515 DONLEYS 5430 WARNER ROAD CLEVELAND OH 44125 CONSTRUCTION SERVICES 11154338 Marous Brothers Construction 1702 Joseph Lloyd Parkway Willoughby OH 44094 Construction Services 5942775 Panzica Construction 739 Beta Drive Mayfield Village OH 44143 Construction Services 5870981 KELLY SERVICES INC PO BOX 820405 PHILADALPHIA PA 191820405 STAFFING SERVICES 5655224 446 267118359 209071002 5461117 476189361 Tuition and Fees 611310 394365315 394365315 Sales and Service Aux 713940 54113616 52147335 1966281 Sales and Service Edu 541800 66061294 66061294 Medicare/Medicaid 900099 1256117 1256117 0 0 0 0 515796342 86118598 5986775 80131823 76555 76555 2642478 2475328 1195384 2849424 1447094 -374096 1072998 -334837 1407835 2287530567 813629 2273309329 1124262 14221238 -310633 13910605 13910605 0 0 0 0 0 1093164459 513830061 7618219 95526818 160801619 160801619 2380169 2380169 0 0 5415886 1198356 3616101 601429 341217235 301727340 33384040 6105855 28109871 24455588 3092086 562197 37843531 32167001 3624819 2051711 21543910 18743202 2369830 430878 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978877618 1000723687 2150683872 2172589917 2981715054 3021873091 X 48173848 -9464690 -16803113 X false true X true true true X true true false true 330486 false false true 307526 false false 638012 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY STATE RELATIONS July 2014 - September 2014 * Jennifer Ruggles, Julie Rehm - Attended event hosted by NEO Group with Ohio Senate President Keith Faber * Jennifer Ruggles - Participated in Conference Call/Meeting with State of Ohio regarding Third Frontier Innovation Platform Program (IPP) October 2014 - December 2014 * Jennifer Ruggles - Participated in call w/ State of Ohio re: Think[box] * Jennifer Ruggles -Attended meetings with State of Ohio Medicaid re: Dental Program * Jennifer Ruggles - Participated in call with Ohio Board of Regents re: outstanding Joint Use Agreements (JUA) January 2015 - March 2015 * Julie Rehm, Jennifer Ruggles, Ryan Pierce- attended Cleveland City Club forum ft. Director Greg Moody * Julie Rehm, Jenn Ruggles, Ryan Pierce - Participated in on-campus meeting & Think[box] tour with State Representative Mike Duffey * Jenn Ruggles - Participated in call with Ohio Board of Regents Counsel re: Ohio Eminent Scholar April 2015 - June 2015 * Jenn Ruggles - Participated in call with Ohio Development Services Agency re: America Makes * Jenn Ruggles - Participated in AICUO Spring Meeting and Legislative event in Columbus * Jenn Ruggles, Ryan Pierce - Participated in meet & greet with Ohio Treasurer's office representative FEDERAL RELATIONS July 2014 - September 2014 * Jenn Ruggles - Attended White House Conference Call re: Marker Movement * Julie Rehm, Jenn Ruggles - Met with OMB staff re: Interprofessional Education * Jenn Ruggles - Met w/ staff in offices of U.S. Representative Fudge and U.S. Senators Portman and Brown regarding Interprofessional Education * Julie Rehm - Met w/ offices of U.S. Representatives Wasserman Schultz, Joyce, Ryan, Speaker Boehner, and staff in U.S. Senators Murray and Alexander re: Interprofessional Education * Jenn Ruggles - Met w/ staff in offices of U.S. Representatives Ryan, Kaptur and U.S. Senator Brown re: engineering research center * Jennifer Ruggles, Julie Rehm - Conference call w/ Senator Brown's office re: Sept. Visit by CDC Director Thomas Frieden * Jennifer Ruggles, Julie Rehm - Participated in visit by CDC Director Frieden * Jennifer Ruggles - Conference call w/ White House & other Universities re: Maker Movement * Jennifer Ruggles - Meetings with staff in offices of U.S. Senator Brown & U.S. Representatives Ryan and Kaptur re: advanced manufacturing October 2014 - December 2014 * Julie Rehm, Jennifer Ruggles - Attended City Club of Cleveland forum w/ U.S. Representative Marcy Kaptur * Julie Rehm, Jennifer Ruggles - Attended City Club of Cleveland forum w/ U.S. Representative David Joyce * Julie Rehm, Jenn Ruggles - Participated in meeting at Cleveland VA with U.S. Senator Brown * Jenn Ruggles - Participated in conference call with staff in U.S. Senator Brown's office re: BARDA * Julie Rehm, Jenn Ruggles - Participated in Conference Call with White House Office of Science and Technology Policy (OSTP) re: Maker Movement * Jenn Ruggles, Ryan Pierce - Hosted staff from U.S. Senator Sherrod Brown and U.S. Representative Tim Ryan for tour of campus facility (Think[box]) * Jenn Ruggles - Participated in meetings with office of U.S. Representatives Joyce, Fudge and U.S. Senators Portman, Brown re: antimicrobial resistance and Ebola JANUARY 2015 - MARCH 2015 * Jennifer Ruggles, Julie Rehm - Attending Meetings with staff in offices of U.S. Representatives Latta and Joyce re: 21st Century Cures, and staff in office U.S. Representative Kaptur re: Ukraine * Jennifer Ruggles - Attended energy roundtable event with U.S. Representative Kaptur and Department of Energy Secretary Moniz * Julie Rehm, Jenn Ruggles - Participated in call with U.S. Representative Turner regarding campus facilities * Jenn Ruggles - Participated in meetings/conversations with staff from offices of U.S. Senator Brown and U.S. Representatives Joyce, Fudge, Ryan, Kaptur, Renacci re: FY16 priorities (including NIH Funding, Interprofessional Education, Drug Resistant Bacteria, Grid Integration and Student Aid) April 2015 - June 2015 * Jenn Ruggles - Participated in meetings/conversations with staff from offices of U.S. Senator Brown and U.S. Representatives Joyce, Fudge, Ryan, Kaptur, Renacci re: FY16 priorities (including NIH Funding, Interprofessional Education, Drug Resistant Bacteria, Grid Integration and Student Aid) * Jenn Ruggles - Participated in call with NASA re: Energy Storage * Jenn Ruggles, Julie Rehm - Participated in NEO Group event featuring U.S. Senator Brown * Jenn Ruggles - Participated in meetings with offices of U.S. Representatives Fudge and Cooper, as well as offices of U.S. Senators Brown and Portman re: Autism * Julie Rehm, Jenn Ruggles - Participated in meetings with offices of U.S. Representatives Johnson, Turner, Wenstrup, Stivers, Tiberi, Joyce, Latta, Kaptur re: FY16 priorities, Campus-based aid, America COMPETES * Jenn Ruggles - Participated in meetings with Offices of U.S. Senator Alexander, Tillis, Burr, Brown, staff from Senate Appropriations Committee, Offices of U.S. Representatives Kaptur, Price, and DeLauro re: Antimicrobial Resistance * Jenn Ruggles - Conference call with Office of U.S. Representative Joyce re: FY16 Priorities * Julie Rehm, Jenn Ruggles - Meeting staff from Senate Higher Education Committee, U.S. Senator Brown, Staff from U.S. Senator Portman, U.S. Representatives Tiberi, Turner, Kaptur, Stivers, and Ryan re: FY16 Priorities (including NIH Funding, Interprofessional Education, Drug Resistant Bacteria, Grid Integration and Student Aid) * Jenn Ruggles, Ryan Pierce - Call with office of U.S. Representative Fudge re: Interprofessional Education * Ryan Pierce - Attended Greater Cleveland Partnership Morning Conversation event with U.S. Representative Bill Johnson 0 0 X X false 1380515000 76062659 53566932 48973873 18911279 3085062 1439174377 1256078855 16174347 174202804 30647318 32661346 2632342 1380515000 1223893000 12199225 82557160 22426746 37768807 2374977 1256078855 1300019447 22870000 -16774824 35655563 43734884 2831176 1223893000 1154155253 23396273 201358951 21677211 54813191 2400628 1300019447 0.031 0.407 0.562 true false 40240952 40240952 1318706778 673148658 645558120 6333224 3185009 3148215 275034528 217889082 57145446 40565808 20564091 20001717 766094450 240429918 F 878855380 F Equity real estate 80008 F 1119365306 Funds Held By Others 336824666 336824666 Refundable advances 2929811 Pension liability 67954817 Refundable federal student loans 29007148 Annuities payable 40322573 Deferred income and other liabilities 55165021 195379370 X 1073814753 -9464685 0 -9464685 1083279438 12905423 -3020402 9885021 1093164459 1051908703 16803113 16803113 1035105590 12905423 -3020402 9885021 1044990611 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. The University is classified as an organization that is not a private foundation under section 509(a) of the Internal Revenue Code because it is described in sections 509(a)(1) and 170(b)(1)(A)(ii) 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, 2015 and 2014. 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, 2015 and 2014. 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 - -3020402 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Pension Plan Changes - 14554919 Life Income Actuarial Changes - 2248194 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 expenses on the Audited Financial Statements - -3020402 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 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 Program Services STUDY ABROAD 30527 East Asia and the Pacific 0 1 Grantmaking 602546 East Asia and the Pacific 0 0 Program Services research 9920 Europe (Including Iceland and Greenland) 0 0 Grantmaking 382966 Europe (Including Iceland and Greenland) 0 0 Program Services Research 22937 South America 0 0 Grantmaking 139260 South Asia 0 0 Grantmaking 108450 South America 0 0 Program Services Study Abroad 47320 Sub-Saharan Africa 1 0 Grantmaking 1404783 Sub-Saharan Africa 2 20 Program Services Research, CONSULTING AND TRAINING 183100 Middle East and North Africa 0 0 Program Services Research 34390 South America 0 0 Investments 10523123 East Asia and the Pacific 0 0 Investments 43691589 Europe (Including Iceland and Greenland) 0 0 Investments 85848835 Sub-Saharan Africa 0 0 Investments 1759304 North America (Canada & Mexico only) 0 0 Investments 3239295 3 21 0 0 3 21 148028345 0 148028345 East Asia and the Pacific Research 62152 Wire transfer 0 n/A N/a East Asia and the Pacific Research 8958 Wire Transfer 0 N/A n/a East Asia and the Pacific Research 16525 Wire Transfer 0 N/A n/a East Asia and the Pacific Research 136366 Wire Transfer 0 N/A n/a East Asia and the Pacific Research 131404 Wire Transfer 0 N/A n/a East Asia and the Pacific Research 5462 Wire Transfer 0 N/A n/a East Asia and the Pacific Research 9920 Wire Transfer 0 N/A n/a East Asia and the Pacific Research 6618 Wire Transfer 0 N/A n/a East Asia and the Pacific Research 154982 Wire Transfer 0 N/A n/a East Asia and the Pacific Research 7158 Wire Transfer 0 N/A n/a East Asia and the Pacific Research 10899 Wire Transfer 0 N/A n/a Europe (Including Iceland and Greenland) Research 6274 Wire Transfer 0 N/A n/a Europe (Including Iceland and Greenland) Rsearch 75249 Wire Transfer 0 N/A n/a Europe (Including Iceland and Greenland) Research 78642 Wire Transfer 0 N/A n/a Europe (Including Iceland and Greenland) Research 60000 Wire Transfer 0 N/A n/a Europe (Including Iceland and Greenland) Research 60871 Wire Transfer 0 N/A n/a Europe (Including Iceland and Greenland) Research 48227 Wire Transfer 0 N/A n/a Europe (Including Iceland and Greenland) Research 50932 Wire Transfer 0 N/A n/a South America Research 133819 Wire Transfer 0 N/A n/a South America Research 5441 Wire Transfer 0 N/A n/a South Asia Consulting 108450 Wire Transfer 0 N/A n/a Sub-Saharan Africa Research 57621 Wire Transfer 0 N/A n/a Sub-Saharan Africa Research 11000 Wire Transfer 0 N/A n/a Sub-Saharan Africa Research 195191 Wire Transfer 0 N/A n/a Sub-Saharan Africa Research 58321 Wire Transfer 0 N/A n/a Sub-Saharan Africa Research 178168 Wire Transfer 0 N/A n/a Sub-Saharan Africa Research 356788 Wire Transfer 0 N/A n/a Sub-Saharan Africa Research 41500 Wire Transfer 0 N/A n/a Sub-Saharan Africa Research 222947 Wire Transfer 0 N/A n/a Sub-Saharan Africa Research 15127 Wire Transfer 0 N/A n/a Sub-Saharan Africa Research 65157 Wire Transfer 0 N/A n/a 0 31 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 CONSULTING SERVICES false 0 30263 -30263 ADVANCEMENT SERVICES INC CONSULTING SERVICES false 0 110638 -110638 ROGER CERNE PROFESSIONAL SOLICITATION false 0 114721 -114721 0 255622 -255622 DC ME MD MA MI NH NY OH OK OR PA SC WA CO AL AK CA HI NV true TUITION AND FEES 6218 110591595 0 N/A N/A FELLOWS - TUITION AND FEES 3467 48289717 0 N/A N/A STIPENDS AND ALLOWANCES 960 1920307 0 N/A N/A Schedule I, Part I, Line 2 Description Of Procedure For Monitoring Use Of Grant Funds The Office of Sponsored Projects administration directs and facilitates pre- and post-award processes by ensuring compliance with federal, state and University guidelines. It also oversees regulatory compliance activities to ensure safe, ethical and responsible conduct of research. In addition, the office is responsible for enhancing the research infrastructure of the institution as well as developing and monitoring policies related to the stewardship of research activities. Schedule 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 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 false true false false false false false true false Barbara Snyder President; Ex Officio Trustee 718493 0 175000 0 232029 0 178593 0 29253 0 1333368 0 137500 0 John Sideras Sr. Vice President for Finance & CFO 422564 0 50000 0 2622 0 28593 0 63836 0 567615 0 0 0 Sally Staley Chief Investment Officer 299725 0 118091 0 504 0 28593 0 5108 0 452021 0 0 0 William Baeslack Provost & Executive Vice President 506850 0 0 0 14615 0 28593 0 10165 0 560223 0 0 0 Robert Brown Treasurer 233779 0 0 0 0 0 27032 0 12934 0 273745 0 0 0 Elizabeth Keefer Senior VP of Administration, General Counsel & Secretary 472175 0 25000 0 4191 0 28593 0 5975 0 535934 0 0 0 John Wheeler Sr. Vice President for Administration 378563 0 15000 0 300 0 26353 0 9750 0 429966 0 0 0 Cyrus Taylor Professor & Dean 349364 0 0 0 2322 0 28593 0 56069 0 436348 0 0 0 Bruce Loessin Sr. VP for University Relations and Development 487078 0 60000 0 5459 0 28593 0 11248 0 592378 0 0 0 Pamela Davis Vice President, Dean & Professor 675471 0 68000 0 5851 0 28593 0 5664 0 783579 0 0 0 Pierluigi Gambetti Professor 431118 0 0 0 0 0 28593 0 10398 0 470109 0 0 0 Dale Baur Associate Professor 542412 0 0 0 3680 0 28593 0 13053 0 587738 0 0 0 Gerald Ferretti Professor 451013 0 0 0 0 0 28593 0 10313 0 489919 0 0 0 Stanton Gerson Professor 445027 0 0 0 3564 0 28593 0 11245 0 488429 0 0 0 Jonathan Haines Professor 431047 0 0 0 2322 0 28593 0 25148 0 487110 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's 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 University's 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 4b Supplemental nonqualified retirement plan Barbara Snyder was issued $200,000 of deferred compensation in calendar year 2014, none of which has been paid. In 2014 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 1997 A&B, 2002B AND 2004A false false false B OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756BUL1 2008-05-21 181277464 REFUND 2004B false false false C OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756BZR4 2012-11-28 33470557 Refund 2004A and Equipment Lease false false false D OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756DCD6 2013-12-03 47484887 Refund 2004A false false false A 4160000 0 91083060 0 0 89824927 1258133 0 0 0 0 0 2009 false true true true B 2685000 67500000 181277464 0 0 179363879 1913585 0 0 0 0 0 2009 true false true true C 1665000 0 33470557 0 0 33073239 397318 0 0 0 0 0 2009 true true true true D 2940000 0 47498442 0 0 47023554 470441 0 0 0 4446 0 true false true true A false true true true true true 0.0 0.0 0.0 false false true B false true true true true true 0.005 0.0105 0.0155 false false true C false true true true true true 0.0 0.0 0.0 false false true D false true true true true true 0.0052 0.0095 0.0147 false false true A false false false true false false false false true B false false false true true false false false true C false true false false false false false false true D false true false false false 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 IV, Line 2c Rebate Calculation Issuer name: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION The calculation for computing no rebate due was performed on 12/21/2011 Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION The calculation for computing no rebate due was performed on 05/21/2013 A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 Noneavail 2014-03-13 67500000 Refund 2008B false false false B Ohio Higher Education Facility Commission 346849674 67756DCZ7 2015-02-01 56887436 Construction of Building & Refund Triangle HUD Loan false false false A 0 0 67500786 0 0 67500786 0 0 0 0 0 0 true false true true B 0 0 56887436 0 0 9206111 707251 0 0 22473062 3157 24497855 true false false true A false true true true true true 0.003 0.0062 0.0092 false false true B false true true true true true 0.0183 0.0 0.0183 false false true A false true false false true false false false true B false true false false false false false false true A true B true X 5 18811 Cost X 695773 Cost X 2 3720000 Cost X Company Products 25539 Cost X Equipment 16 987643 Cost X Event Costs 17 12385 Cost X Travel Expenses 3 966 Cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Art - Works of art: The number of contributions received Books and publications: The number of contributions received Other: The number of contributions received Other: The number of contributions received Other: The number of contributions received Real estate - Other: The number of contributions received Other: The number of contributions received Form 990, Part III, Line 4d Description of other program services (Expenses $ 72,731,533 including grants of $)(Revenue $ 55,369,733) 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 11b Review of form 990 by governing body The information to prepare the form 990 for the University is gathered by the Controllers 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 except volunteer faculty in the school of medicine and except special 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 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, 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. I. 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. II. 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. III. Relevant information with respect to a property transaction includes: (1) current independent appraisals; and (2) offers received in a competitive and open bidding process. D. 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: I. The terms of the transaction approved; II. The date the transaction is approved; III. The members of the decision making body present during debate and who participated in voting; IV. The comparability data obtained and relied upon and how it was obtained; and V. 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 posted on the external website Emma. Form 990, Part XI, Line 9 Other changes in net assets or fund balances LIFE INCOME ACTUARIAL ADJUSTMENT - -2248194; PENSION PLAN CHANGES - -14554919; TRIANGLE RESIDENTIAL LLC 10900 EUCLID AVENUE CLEVELAND OH 44106 341018992 REAL ESTATE MGMT OH 1620610 0 CASE WESTERN RESERVE UNIVERSITY ERIE TIMBER LLC 10900 EUCLID AVENUE CLEVELAND OH 44106 200409132 TIMBER FARM OH 1991911 47534414 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 1010540 0 CASE WESTERN RESERVE UNIVERSITY CASE IMAGING CENTER LLC 1900 EUCLID AVENUE CLEVELAND OH 44106 205670613 EDUCATION/RESEARCH OH 107204 0 CASE WESTERN RESERVE UNIVERSITY CWRU SCHOOL OF DENTISTRY ADMIN SUPPORT LLC 1900 EUCLID AVENUE CLEVELAND OH 44106 340437441 HEALTH CARE OH 1310592 0 CASE WESTERN RESERVE UNIVERSITY TRIANGLE RESIDENTIAL LP 10900 EUCLID AVENUE CLEVELAND OH 44106 202569698 REAL ESTATE MGMT OH N/A Excluded 3241219 0 false false 0 false false false false false false false false false false false false false false false false true true false Triangle Residential LP Q 94888 Book Value Triangle Residential LP R 20572631 Book value