2015-02-13T12:00:07-06:00 2014-06-30 CROWE HORWATH LLP 10 WEST BROAD STREET SUITE 1700 COLUMBUS OH 432153713 990 2013-07-01 314379435 CAPITAL UNIVERSITY CAPI 6142366813 1 College and Main Columbus OH 43209 DR MICHAEL D HORAN VP, BUSINESS & FINANCE 2015-02-13 true Rachel Spurlock P00520729 6144690001 2013 2016-02-25 16:41:14Z DENVY A BOWMAN 1 College and Main Columbus OH 43209 134342784 false X WWW.CAPITAL.EDU X 1830 OH TRANSFORMING LIVES THROUGH HIGHER EDUCATION AND PROVIDING PERSONAL GROWTH BY ENCOURAGING, ENABLING AND CELEBRATING LEARNING; PREPARE INDIVIDUALS TO BE KNOWLEDGEABLE, INDEPENDENT, CRITICAL THINKERS; INSPIRE INDIVIDUALS TO BE MORALLY REFLECTIVE. 32 30 1971 36 2053 0 4725342 6276781 110845570 111700105 4635869 7325875 25723 55063 120232504 125357824 42190597 44355683 0 0 47888793 47561551 0 0 2003503 26573089 28202182 116652479 120119416 3580025 5238408 213249353 226694843 48363678 49559037 164885675 177135806 X TRANSFORMING LIVES THROUGH HIGHER EDUCATION AND PROVIDING PERSONAL GROWTH BY ENCOURAGING, ENABLING & CELEBRATING LEARNING; PREPARE INDIVIDUALS TO BE KNOWLEDGEABLE, INDEPENDENT, CRITICAL THINKERS; INSPIRE INDIVIDUALS TO BE MORALLY REFLECTIVE, SPIRITUALLY ALIVE & CIVICALLY ENGAGED. false false 72893064 41281649 79271112 CAPITAL UNIVERSITY PROVIDES ACADEMIC OPPORTUNITIES TO 2,700 STUDENTS IN ITS UNDERGRADUATE PROGRAMS. THE UNIVERSITY OFFERS FOUR UNDERGRADUATE DEGREES WITH MORE THAN 70 MAJORS, TAUGHT BY APPROXIMATELY 171 FULL-TIME GRADUATE AND UNDERGRADUATE FACULTY. MORE THAN 2200 STUDENTS RECEIVE INSTITUTIONAL FINANCIAL ASSISTANCE IN THE FORM OF SCHOLARSHIPS AND GRANTS. SINCE CAPITAL IS IN A METROPOLITAN SETTING IN THE COLUMBUS SUBURB OF BEXLEY, STUDENTS ENJOY MANY ACADEMIC, CULTURAL, RECREATIONAL AND SOCIAL ACTIVITIES. THE ACADEMIC EXPERIENCE AT CAPITAL INCLUDES A RICH VARIETY OF INTERNSHIPS AND EDUCATIONAL OPPORTUNITIES FOR STUDENTS IN COOPERATION WITH NATIONAL CORPORATIONS, HEALTH AND OTHER NON-PROFIT AGENCIES AND GOVERNMENTAL OFFICES. 20005509 13936430 PUBLIC SERVICE AND INSTITUTIONAL SUPPORT 17466840 3074034 18583781 CAPITAL UNIVERSITY PROVIDES ACADEMIC OPPORTUNITIES TO 700 STUDENTS IN ITS GRADUATE DEGREE PROGRAMS. THE UNIVERSITY OFFERS EIGHT GRADUATE DEGREES IN LAW, TAXATION, BUSINESS, NURSING AND MUSIC. MORE THAN 260 GRADUATE STUDENTS RECEIVE INSTITUTIONAL FINANCIAL ASSISTANCE IN THE FORM OF SCHOLARSHIPS AND GRANTS. IN ADDITION TO THE GRADUATE PROGRAMS HOUSED ON THE MAIN CAMPUS IN THE SUBURB OF BEXLEY, THE CAPITAL UNIVERSITY LAW SCHOOL IS LOCATED IN DOWNTOWN COLUMBUS, PROVIDING STUDENTS THE PROSPECT OF ENHANCING THEIR EDUCATION THROUGH INTERNSHIPS AND OTHER OPPORTUNITIES WITH FEDERAL, STATE AND COUNTY AGENCIES, AND WITH LAW FIRMS IN OHIO'S CAPITAL CITY. 110365413 true true false false false false true false true true true false false true true true false true false true false true false true false false false true true true false false false false false false true true false true true false false false false true false false false false true 5277 0 true 1971 true true true false false false false false false false false false X 32 30 true false false false false false false true true false false true true true true true true true true false X Toni Streit 6142366292 1 COLLEGE and MAIN COLUMBUS OH 432092394 BERNIE OSTROWSKI VICE CHAIR 2.00 X X 0 0 0 DENVY BOWMAN PRESIDENT 50.00 X X 358962 0 33206 JOHN PHILLIPS SECRETARY 2.00 X X 0 0 0 WILLIAM D HAUEISEN CHAIR 2.00 X X 0 0 0 ANDRE PORTER TRUSTEE 2.00 X 0 0 0 ANN LEAK TRUSTEE 2.00 X 0 0 0 BONNIE GERBER TRUSTEE 2.00 X 0 0 0 CAROL MCWILLIAMS TRUSTEE 2.00 X 0 0 0 DAN CREEKMUR TRUSTEE 2.00 X 0 0 0 DENNY FREUDEMAN TRUSTEE 2.00 X 0 0 0 DICK HARTMANN TRUSTEE 2.00 X 0 0 0 DICK WILLIAMS TRUSTEE 2.00 X 0 0 0 DONNA SMITH TRUSTEE 2.00 X 0 0 0 EJ THOMAS TRUSTEE 2.00 X 0 0 0 ELIZABETH EATON TRUSTEE (PARTIAL YEAR) 2.00 X 0 0 0 GARY QUALMANN TRUSTEE 2.00 X 0 0 0 HARRY RADUEGE TRUSTEE 2.00 X 0 0 0 JACQUELINE PRIMEAU TRUSTEE 2.00 X 0 0 0 JAMES HAVENS TRUSTEE 2.00 X 0 0 0 JERRY BAHLMANN TRUSTEE (PARTIAL YEAR) 2.00 X 0 0 0 JOHN WALKER TRUSTEE 2.00 X 0 0 0 JOSEPH CARRABBA TRUSTEE (PARTIAL YEAR) 2.00 X 0 0 0 JUNE FRYMAN TRUSTEE 2.00 X 0 0 0 KATHY WOLFGRAM TRUSTEE 2.00 X 0 0 0 KEN WEIXEL TRUSTEE (PARTIAL YEAR) 2.00 X 0 0 0 LEE ANNE LOWMAN TRUSTEE 2.00 X 0 0 0 MARGARET EARLY TRUSTEE (PARTIAL YEAR) 2.00 X 0 0 0 MICHELLE ADAMS TRUSTEE 2.00 X 0 0 0 MIKE CRANE TRUSTEE 2.00 X 0 0 0 MORITZ ZIEGLER TRUSTEE 2.00 X 0 0 0 PATSY THOMAS TRUSTEE 2.00 X 0 0 0 RICHARD LOMBARDI TRUSTEE 2.00 X 0 0 0 RONALD ST PIERRE TRUSTEE 2.00 X 0 0 0 STEVE WACHTMAN TRUSTEE 2.00 X 0 0 0 SUSAN JABLONSKI TRUSTEE 2.00 X 0 0 0 TED LONG TRUSTEE 2.00 X 0 0 0 W CURTIS STITT TRUSTEE 2.00 X 0 0 0 KEVIN SAYERS EVP PLANNING & ADVANCEMENT 50.00 X 224342 0 45742 LORI MCKIRNAN ASS'T TREASURER 50.00 X 92294 0 24022 RICHARD ASHBROOK PROVOST & VP ACADEMIC & STUDENT AFFAIRS 50.00 X 217318 0 44816 SUSAN TATE VP BUS & FINANCE; TREASURER 50.00 X 194008 0 28072 TANYA POTEET ASS'T SECRETARY/UNIV COUNSEL 50.00 X 181079 0 16106 RICHARD SIMPSON DEAN, LAW SCHOOL 50.00 X 261343 0 41280 DAN TURAK FACULTY, LAW 50.00 X 194469 0 37464 JACK GUTTENBERG FACULTY, LAW 50.00 X 190301 0 37345 MARK BROWN FACULTY, LAW 50.00 X 191288 0 30136 MARK STRASSER FACULTY, LAW 50.00 X 182960 0 31476 STANTON DARLING PROFESSOR, LAW SCHOOL 50.00 X 175843 0 36039 BETTY LOVELACE FORMER ASSOC VP ACADEMICS & STUDENT AFFAIRS 50.00 X 146638 0 22339 2610845 0 428043 44 true true false PARKHURST DINING SERVICE PO BOX 644091 PITTSBURGH PA 15264 DINING/FOOD SERVICE 3105117 AETNA BUILDING MAINTENANCE PO BOX 636290 CINCINNATI OH 452636290 CUSTODIAL SERVICES 1646503 THE QUANDEL GROUP INC 8181 WORTHINGTON ROAD WESTERVILLE OH 43082 CONSTRUCTION 1161404 OHIO TECHNICAL SERVICES 1949 CAMARO AVENUE COLUMBUS OH 43207 CONSTRUCTION 575537 RW SETTERLIN BUILDING COMPANY 560 HARMON AVENUE COLUMBUS OH 43223 CONSTRUCTION 351671 22 18960 935549 5322272 1913760 6276781 EDUCATIONAL PROGRAMS- UNDERGRADUATE 611710 79271112 79271112 EDUCATIONAL PROGRAMS- GRADUATE 611710 18583781 18583781 AUXILIARIES 611710 12713775 12713775 GENERAL EDUCATIONAL PROGRAMS 611710 1024903 1024903 BOOKSTORE REVENUE 451211 106534 106534 0 0 0 0 111700105 2423221 2053 2421168 0 0 208972 245499 -36527 0 -36527 -36527 12606970 1029637 8051453 682500 4555517 347137 4902654 4902654 5880 18960 5508 372 372 0 0 MISCELLANEOUS REVENUE 611710 91218 91218 0 0 0 0 0 0 91218 125357824 111791323 2053 7287667 0 44216728 44216728 138955 138955 0 1522199 1369979 152220 0 34280045 29819874 3313319 1146852 2495340 2156041 239560 99739 6671416 5777022 641891 252503 2592551 2258177 250909 83465 0 14775 14775 92542 92542 0 0 332792 332792 7431612 6566510 729611 135491 509457 458026 50892 539 2725177 2351405 261267 112505 1115501 1003951 111550 0 3103816 2793434 310382 1316140 1071769 119085 125286 0 1336190 1159609 129458 47123 418013 376212 41801 0 6979934 6281941 697993 2366670 2130003 236667 BAD DEBT EXPENSE 221704 221704 INDIRECT ALLOCATED EXPENSES 237859 214073 23786 0 0 0 0 120119416 110365413 7750500 2003503 0 13494147 16489925 713987 564842 0 0 0 0 7508246 7741511 51039 63529 1567841 1222800 185713899 83598871 103758798 102115028 69133672 80236160 11407338 12003149 0 0 5614285 6257899 213249353 226694843 5991582 8680148 3502780 3120005 30410000 29425000 0 0 198956 103800 8260360 8230084 48363678 49559037 X 106239440 112436906 17383968 21843943 41262267 42854957 164885675 177135806 213249353 226694843 X 5238408 6880775 130948 X false true X true true true X 4437244 5017805 5502365 4725342 6276781 25959537 0 0 4437244 5017805 5502365 4725342 6276781 25959537 2834305 23125232 2119291 2038112 2879131 2370275 2630140 12036949 0 0 0 37996486 537949345 0.60860 X SCHEDULE A, PART IV, PUBLIC SUPPORT TEST PART II HAS BEEN COMPLETED TO PROVE THE UNIVERSITY MEETS THE PUBLIC SUPPORT TEST AND THEREFORE QUALIFIES TO USE THE SPECIAL RULE IN REPORTING ON SCHEDULE B. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1653988 X X X false 65904126 1189464 10087855 1691304 916898 240352 74332891 60643137 1145041 6775100 1557511 869667 231974 65904126 61948819 1037798 278487 1131776 1268652 221539 60643137 53014827 1431755 10273162 1215854 1327022 228049 61948819 49443635 1027878 5430949 1184102 1494156 209377 53014827 0.23750 0.56740 0.19510 true false 11301165 11301165 86740688 42374128 44366560 30934577 11009607 19924970 42990408 26097504 16892904 13747061 4117632 9629429 102115028 0 0 REAL ESTATE 13701 C HEDGE FUNDS 7219301 F PRIVATE EQUITY FUNDS 4770147 F 12003149 0 AGENCY FUNDS HELD FOR OTHERS 238364 ADVANCES FROM GOVERNMENT FOR STUDENT LOANS 5840910 ANNUITIES PAYABLE 980698 POSTRETIREMENT BENEFIT OBLIGATIONS 1170112 8230084 X 88262507 6880775 530797 7411572 80850935 332792 44174097 44506889 125357824 76012376 251008 251008 75761368 332792 44025256 44358048 120119416 Schedule D, Part III, Line 4, Collections of art - description of collections THE COLLECTION CONSISTS OF A WIDE-RANGE OF ARTWORK COVERING MORE THAN 2,000 YEARS, FROM MANY CULTURES AND MEDIUMS. THE MISSION OF THE GALLERY IS TO PROMOTE USE AS AN INTEGRAL PART OF THE TEACHING MISSION OF THE UNIVERSITY, AND TO CONTRIBUTE TO INTELLECTUALLY STIMULATING, CREATIVE CULTURE ENVIRONMENT FOR THE UNIVERSITY AND COMMUNITY. Schedule D, Part V, Line 4, Intended uses of endowment funds ENDOWMENT FUNDS PROVIDE SUPPORT FOR STUDENT SCHOLARSHIPS, SUPPORT FOR GENERAL OPERATIONS, AND SUPPORT FOR SPECIFIC PROGRAMS IDENTIFIED BY DONORS. Schedule D, Part X, Line 2, FIN 48 (ASC 740) footnote THE INTERNAL REVENUE SERVICE HAS RULED THAT CAPITAL UNIVERSITY IS A TAX-EXEMPT EDUCATIONAL INSTITUTION UNDER §501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN §501 (C)(3). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PRESCRIBES RECOGNITION THRESHOLDS AND MEASUREMENT ATTRIBUTES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. TAX BENEFITS WILL BE RECOGNIZED ONLY IF A TAX POSITION IS MORE-LIKELY-THAN-NOT SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX BENEFIT WILL BE RECORDED. MANAGEMENT HAS CONCLUDED THAT THEY ARE UNAWARE OF ANY TAX BENEFITS OR LIABILITIES TO BE RECOGNIZED AT JUNE 30, 2014 OR 2013, RESPECTIVELY. THE UNIVERSITY WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND INCOME TAX EXPENSE, RESPECTIVELY. THE UNIVERSITY HAS NO AMOUNTS ACCRUED FOR INTEREST OR PENALTIES FOR THE YEAR ENDED JUNE 30, 2014 OR 2013, RESPECTIVELY. THE UNIVERSITY IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2011. THE UNIVERSITY DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. Schedule D, Part XI, Line 2d, Other revenues in audited financial statements not in form 990 RENTAL EXPENSE - 245500; POSTRETIREMENT BENEFIT OBLIGATION RELATED CHANGES OTHER THAN PERIODIC COSTS - 279789; FUNDRAISING EXPENSES - 5508; Schedule D, Part XI, Line 4b, Other revenues in form 990 not in audited financial statements ACTUARIAL CHANGE IN ANNUITY LIABILITY - 89176; STUDENT FINANCIAL AID - 44025256; NET LOSS ON UNCOLLECTIBLE PLEDGES - 59665; Schedule D, Part XII, Line 2d, Other expenses in audited financial statements not in form 990 RENTAL EXPENSES - 245500; FUNDRAISING EXPENSES - 5508; Schedule D, Part XII, Line 4b, Other expenses in form 990 not in audited financial statements STUDENT FINANCIAL AID - 44025256; 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 NON-DISCRIMINATORY LANGUAGE IS PUBLISHED IN THE ADMISSION VIEW BOOK, THE VARIOUS STUDENT BULLETINS, AND IN ALL MAJOR UNIVERSITY PUBLICATIONS AIMED TO THE STUDENT/PARENT AUDIENCE. Schedule E, Part I, Line 6a, Financial aid or assistance from a governmental agency THE UNIVERSITY RECEIVES FINANCIAL ASSISTANCE FROM THE US GOVERNMENT IN CONNECTION WITH PERKINS STUDENT LOANS, NURSING STUDENT LOANS, COLLEGE WORK-STUDY, PELL GRANTS AND SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAMS. CAPITAL UNIVERSITY ALSO RECEIVES SUPPORT FROM THE STATE OF OHIO FOR SIMILAR AID PROGRAMS. true EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES, GRANTMAKING STUDY ABROAD 93440 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES, GRANTMAKING STUDY ABROAD 10500 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES, GRANTMAKING STUDY ABROAD 17195 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES STUDENT AND FACULTY TRAVEL FOR FIELD TRIPS AND RESEARCH 145913 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES STUDENT AND FACULTY TRAVEL FOR FIELD TRIPS AND RESEARCH 102333 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES STUDENT AND FACULTY TRAVEL FOR FIELD TRIPS AND RESEARCH 36836 RUSSIA AND THE NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICES STUDENT AND FACULTY TRAVEL FOR FIELD TRIPS AND RESEARCH 5403 SOUTH AMERICA 0 0 PROGRAM SERVICES STUDENT AND FACULTY TRAVEL FOR FIELD TRIPS AND RESEARCH 6801 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 11984000 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDENT AND FACULTY TRAVEL FOR FIELD TRIPS AND RESEARCH 3115 SOUTH ASIA 0 0 PROGRAM SERVICES STUDENT AND FACULTY TRAVEL FOR FIELD TRIPS AND RESEARCH 815 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES, GRANTMAKING STUDY ABROAD 17820 0 0 12424171 FINANCIAL AID TO SUPPORT STUDY ABROAD EUROPE (INCLUDING ICELAND AND GREENLAND) 7 93440 CHECK FINANCIAL AID TO SUPPORT STUDY ABROAD CENTRAL AMERICA AND THE CARIBBEAN 1 10500 CHECK FINANCIAL AID TO SUPPORT STUDY ABROAD EAST ASIA AND THE PACIFIC 1 17820 CHECK FINANCIAL AID TO SUPPORT STUDY ABROAD SUB-SAHARAN AFRICA 1 17195 CHECK true false true true false false Schedule F, Part I, Line 2, Procedures for monitoring use of grant funds ALL STUDENTS ELECTING TO PARTICIPATE IN A STUDY ABOARD PROGRAM ARE AWARDED FINANCIAL AID GRANTS AND OTHER AID BASED ON THE COST OF ATTENDANCE AND FEDERAL NEED CALCULATIONS. ALL GRANT FUNDS TO SUPPORT THESE STUDENTS ARE REMITTED DIRECTLY TO THE HOST INSTITUTION TO BE APPLIED TO THE STUDENTS' PROGRAM CHARGES. Schedule F, Part I, Line 3, Method to account for expenditures on org.'s financial statements CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL EAST ASIA AND THE PACIFIC: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL NORTH AMERICA (CANADA & MEXICO ONLY): ACCRUAL RUSSIA AND THE NEWLY INDEPENDENT STATES: ACCRUAL SOUTH AMERICA: ACCRUAL SOUTH ASIA: ACCRUAL SUB-SAHARAN AFRICA: ACCRUAL Schedule F, Part I, Line 3, Method to account for expenditures on org.'s financial statements CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL EAST ASIA AND THE PACIFIC: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL NORTH AMERICA (CANADA & MEXICO ONLY): ACCRUAL RUSSIA AND THE NEWLY INDEPENDENT STATES: ACCRUAL SOUTH AMERICA: ACCRUAL SOUTH ASIA: ACCRUAL SUB-SAHARAN AFRICA: ACCRUAL NCALP WINE TASTING 12365 6915 5450 726 2047 565 2080 DAVID C WHITE RECEPTION 12475 12045 430 90 0 24840 18960 5880 0 0 726 2047 565 2170 5508 372 true ENDOWED SCHOLARSHIPS - UNDERGRADUATE 507 1228115 INSTITUTIONAL RESTRICTED SCHOLARSHIPS - UNDERGRADUATE 68 140036 MUSIC SCHOLARSHIP - UNDERGRADUATE 168 3005825 COLLEGIATE FELLOWSHIP AWARDS - UNDERGRADUATE 52 1647485 PRESIDENTIAL SCHOLARSHIP - UNDERGRADUATE 1769 12648677 GRANT IN AID & OTHER INSTITUTIONAL AID - UNDERGRADUATE 2146 22472556 ENDOWED SCHOLARSHIPS - GRADUATE 44 79013 INSTITUTIONAL RESTRICTED SCHOLARSHIPS - GRADUATE 20 60400 GRANT IN AID & OTHER INSTITUTIONAL AID - GRADUATE 264 2934621 Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds THE UNIVERSITY AWARDS ONLY FINANCIAL AID GRANTS TO ENROLLED STUDENTS. GRANTS ARE CREDITED TO THE RECIPIENTS' ACCOUNTS FOR TUITION, FEES, ROOM AND BOARD. X X X true true X X X false false false false false false false false false JACK GUTTENBERG FACULTY, LAW 187600 0 0 0 2701 0 17566 0 19779 0 227646 0 0 0 RICHARD ASHBROOK PROVOST & VP ACADEMIC & STUDENT AFFAIRS 213715 0 0 0 3603 0 20034 0 24782 0 262134 0 0 0 MARK BROWN FACULTY, LAW 190358 0 0 0 930 0 17404 0 12732 0 221424 0 0 0 DAN TURAK FACULTY, LAW 191426 0 0 0 3043 0 17685 0 19779 0 231933 0 0 0 TANYA POTEET ASS'T SECRETARY/UNIV COUNSEL 178975 0 0 0 2104 0 15829 0 277 0 197185 0 0 0 DENVY BOWMAN PRESIDENT 316680 0 0 0 42282 0 22950 0 10256 0 392168 0 0 0 STANTON DARLING PROFESSOR, LAW SCHOOL 173088 0 0 0 2755 0 16260 0 19779 0 211882 0 0 0 SUSAN TATE VP BUS & FINANCE; TREASURER 189787 0 0 0 4221 0 17361 0 10711 0 222080 0 0 0 RICHARD SIMPSON DEAN, LAW SCHOOL 252925 0 0 0 8418 0 22935 0 18345 0 302623 0 0 0 BETTY LOVELACE FORMER ASSOC VP ACADEMICS & STUDENT AFFAIRS 143185 0 0 0 3453 0 12972 0 9367 0 168977 0 0 0 KEVIN SAYERS EVP PLANNING & ADVANCEMENT 213813 0 0 0 10529 0 19845 0 25897 0 270084 0 0 0 MARK STRASSER FACULTY, LAW 181371 0 0 0 1589 0 16077 0 15399 0 214436 0 0 0 Schedule J, Part I, Line 1a, Tax indemnification and gross-up payments THE PRESIDENT OF THE UNIVERSITY, DENVY BOWMAN RECEIVES AN AUTOMOBILE AND PHONE ALLOWANCE. OFFICERS KEVIN SAYERS, SUSAN TATE, RICHARD ASHBROOK AND TANYA POTEET RECEIVE A PHONE ALLOWANCE. ALL ALLOWANCES ARE TREATED AS TAXABLE COMPENSATION AND ARE GROSSED-UP PAYMENTS. Schedule J, Part I, Line 1a, Housing allowance or residence for personal use THE PRESIDENT OF THE UNIVERSITY RECEIVES A HOUSING ALLOWANCE. THIS ALLOWANCE IS TREATED AS TAXABLE COMPENSATION. Schedule J, Part I, Line 1a, Health or social club dues or initiation fees THE UNIVERSITY PROVIDES A SOCIAL CLUB MEMBERSHIP TO THE PRESIDENT. THIS PROVIDES A FACILITY FOR HOSTING UNIVERSITY RELATED EVENTS AND AS SUCH IS NOT TREATED AS TAXABLE COMPENSATION SINCE IT IS USED STRICTLY FOR BUSINESS PURPOSES. THE EXECUTIVE VICE PRESIDENT OF THE UNIVERSITY RECEIVES A MONTHLY CLUB ALLOWANCE AND IT IS TREATED AS TAXABLE COMPENSATION. A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756BSK7 2006-10-31 30850000 2006 BONDS FOR CONSTRUCTION AND IMPROVEMENTS false false false B OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 2013-04-26 3970000 2013 BONDS - PROCEEDS USED TO PAY OFF BANK LOAN ON CAPITAL UNIVERSITY APARTMENTS false false false A 5255000 0 30998481 0 0 0 347043 85915 0 4421353 26144170 0 2007 true false true true B 140000 0 3970000 0 0 3908817 0 0 61183 0 0 0 true false true true A false true false true false 0.00000 0.00000 0.00000 false false true B false false false false 0.00000 0.00000 0.00000 false false true A false true true false NA 0.0 false false false NA 0.0 false true B false true false false false false true A true B true , ALLOCATION OF BOND PROCEEDS THE UNIVERSITY RECENTLY RECEIVED ADDITIONAL DOCUMENTATION FROM BOND COUNSEL WHICH REPORTS THE CORRECT ALLOCATION OF BOND PROCEEDS AT CLOSING. THE ALLOCATION OF BOND PROCEEDS AT CLOSING DOES NOT CHANGE THE USE OF THE PROCEEDS OR THE PRIVATE USE CALCULATION. SCHEDULE K, PART II HAS BEEN UPDATED ACCORDINGLY. , PROCEEDS OF ISSUANCE LINE 3, $30,998,481, IS MADE UP OF $30,850,000 TOTAL ISSUANCE PLUS INVESTMENT EARNINGS OF $148,481. Sch K, Part IV, Line 2c, ISSUER NAME: Ohio Higher Educational Facility Commission: No Rebate Due. THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 08/16/2011. SEE PART V N/A 1665 DISCOUNTED TUITION EDUCATION ASSISTANCE SEE PART V N/A 14899 GRANTS EDUCATION ASSISTANCE SCHEDULE L, PART III, GRANTS OR ASSISTANCE BENEFITING INTERESTED PERSONS COLLEGES, UNIVERSITIES, AND PRIMARY AND SECONDARY SCHOOLS ARE NOT REQUIRED TO IDENTIFY INTERESTED PERSONS TO WHOM THEY PROVIDED SCHOLARSHIPS, FELLOWSHIPS, AND SIMILAR FINANCIAL ASSISTANCE. PURSUANT TO THE INSTRUCTIONS TO FORM 990, SCH L, PART III, COLUMNS(A) AND (B) HAVE BEEN LEFT BLANK. X 8 70538 MARKET VALUE X SOFTWARE LICENSES 4 1821661 MARKET VALUE X GIFT CERTIFICATES & AWARDS 13 5192 MARKET VALUE X MERCHANDISE 6 12571 COST X MISCELLANEOUS MEETINGS AND TRAVEL COSTS 2 3798 COST 0 false true false Schedule M, part I, column (b), Line 9, Number of contributions or items contributed. Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=SOFTWARE LICENSES : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=GIFT CERTIFICATES & AWARDS : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=MERCHANDISE : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=MISCELLANEOUS MEETINGS AND TRAVEL COSTS : FORM 990, PART III, LINE 4D, DESCRIPTION OF OTHER PROGRAM SERVICES PUBLIC SERVICE AND INSTITUTIONAL SUPPORT Form 990, Part VI, Sec A, Line 1a, Delegate broad authority to a committee ARTICLE XVI, SECTION 2. (IN PART) THE COMMITTEE SHALL HAVE THE AUTHORITY TO ACT FOR THE BOARD OF TRUSTEES ON ALL MATTERS FOR THE FOLLOWING, WHICH SHALL BE RESERVED FOR THE BOARD: PRESIDENTIAL SELECTION AND TERMINATION; TRUSTEE AND BOARD-OFFICER ELECTION; CHANGES IN INSTITUTIONAL MISSION AND PURPOSES; CHANGES TO THE CHARTER OR ARTICLES OF INCORPORATION; INCURRING OF CORPORATE INDEBTEDNESS; SALE OF UNIVERSITY ASSETS OR TANGIBLE PROPERTY; ADOPTION OF THE ANNUAL BUDGET; AND CONFERRAL OF DEGREES. THE EXECUTIVE COMMITTEE SHALL REPORT ANY ACTION IT TAKES TO THE BOARD. THESE BYLAWS OR OTHER BOARD POLICIES MAY RESERVE OTHER POWERS FOR THE BOARD OF TRUSTEES. IN ADDITION TO ITS AUTHORITY TO TAKE ACTION ON EMERGENCY MATTERS THAT CANNOT OR SHOULD NOT BE DEFERRED TO THE BOARD'S NEXT SCHEDULED MEETING, THE EXECUTIVE COMMITTEE SHALL OVERSEE THE WORK OF BOARD COMMITTEES, AND THE UNIVERSITY'S PLANNING PROCESS AND PROGRESS ON PLANNING GOALS. Form 990, Part VI, Sec A, Line 2, Family/business relationships amongst interested persons MIKE CRANE AND GARY QUALMANN - BUSINESS RELATIONSHIP Form 990, Part VI, Sec B, Line 11b, Review of form 990 by governing body FORM 990 IS REVIEWED BY MANAGEMENT AND PRESENTED TO THE MEMBERS OF THE AUDIT COMMITTEE BY THE PAID TAX PREPARER ON JANUARY 27, 2015. AFTER THE REVIEW BY THE AUDIT COMMITTEE, EACH BOARD MEMBER IS PROVIDED A FULL COPY OF THE RETURN PRIOR TO ITS ELECTRONIC FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Sec B, Line 12c, Conflict of interest policy THE CONFLICT OF INTEREST POLICY COVERS TRUSTEES AND OFFICERS (ALL UNIVERSITY OFFICERS, KEY EMPLOYEES AND BUDGET MANAGERS.) THE POLICY REQUIRES TRUSTEES AND OFFICERS TO ACT IN THE BEST INTERESTS OF THE UNIVERSITY, SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY, AND FULLY DISCLOSE ANY CONFLICT. POTENTIAL CONFLICTS ARE REVIEWED AT THE LEVEL OF THE GOVERNANCE COMMITTEE OF THE BOARD OF TRUSTEES, WHICH MAY CONSULT WITH OTHER COMMITTEES OF THE BOARD IF NECESSARY. IF A CONFLICT EXISTS, THE PERSON WITH THE CONFLICT MUST ABSTAIN FROM INFLUENCING, DELIBERATING OR VOTING ON THE MATTER AND THE ACTION OR TRANSACTION MUST BE DOCUMENTED AS BEING CLEARLY IN THE BEST INTEREST OF THE UNIVERSITY. Form 990, Part VI, Sec B, Line 15a, Process to establish compensation of top management official THE COMPENSATION COMMITTEE OF THE BOARD REVIEWS PRESIDENT'S GOALS, ACCOMPLISHMENTS AND EVALUATIONS OF PERFORMANCE. THE BOARD ALSO REFERENCES COLLEGE AND UNIVERSITY PROFESSIONAL ASSOCIATION FOR HUMAN RESOURCES (CUPA-HR) DATA, EVANGELICAL LUTHERAN CHURCH OF AMERICAN (ELCA) PRESIDENTIAL SURVEY AND OTHER SALARY SURVEYS FOR GUIDANCE ON SALARIES FOR LIKE INSTITUTIONS. THIS PROCESS IS FORMALLY DOCUMENTED AND WAS LAST UNDERTAKEN DURING THE CURRENT FISCAL YEAR END. Form 990, Part VI, Sec B, Line 15b, Process to establish compensation of other employees THE COMPENSATION COMMITEE OF THE BOARD REVIEWS FORMAL EVALUATIONS DONE BY THE PRESIDENT FOR ALL VICE-PRESIDENTS. THE COMMITTEE REVIEWS GOALS, ACCOMPLISHMENTS, THE PRESIDENT'S RECOMMENDATIONS, AND CUPA-HR SALARY SURVEY DATA TO DETERMINE THE APPROPRIATE SALARIES TO BE GIVEN. THE PROCESS IS FORMALLY DOCUMENTED AND WAS LAST UNDERTAKEN DURING THE CURRENT FISCAL YEAR END. Form 990, Part VI, Sec C, Line 19, Required documents available to the public A COPY OF THE AUDITED FINANCIAL STATEMENTS ARE POSTED ON THE UNIVERSITY WEBSITE AS SOON AS APPROVED BY THE BOARD OF TRUSTEES. THE CONFLICT OF INTEREST POLICY IS POSTED ON THE HR HOMEPAGE, THE BYLAWS ARE POSTED ON THE HR HOMEPAGE AND THE UNIVERSITY'S WEB PAGE. NO OTHER DOCUMENTS ARE AVAILABLE TO THE PUBLIC BEYOND WHAT HAS BEEN MENTIONED. Form 990 , Part XI, Line 9, Other changes in net assets or fund balances POST RET OBLIGATIONS - 279789; ACTL CHANGE IN BENEFITS - -89176; NET LOSS ON UNCOLLECTIBLE PLEDGES - -59665; Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=SOFTWARE LICENSES : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=GIFT CERTIFICATES & AWARDS : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=MERCHANDISE : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=MISCELLANEOUS MEETINGS AND TRAVEL COSTS : CHARITABLE REMAINDER TRUSTS (3) INVESTMENTS OH NA TRUST false false false false false false false false false false false false false false false false false false false