2014-05-14T19:00:27-05:00 2013-06-30 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2012-07-01 316402269 THE OHIO UNIVERSITY FOUNDATION OHIO 7405931901 PO Box 869 Athens OH 45701 STEPHEN T GOLDING 2014-05-14 true Rachel Spurlock P00520729 5023263996 2012 2015-11-30 17:44:51Z J BRYAN BENCHOFF Ohio University McGuffey Hall 104 Athens OH 457012979 151084515 false X WWW.OHIO.EDU/FOUNDATION X 1945 OH THE OHIO UNIVERSITY FOUNDATION IS AN ACTIVE PARTNER IN OHIO UNIVERSITY'S MISSION OF EDUCATION, RESEARCH, AND SERVICE. THE FOUNDATION PROVIDES SUPPORT FOR FINANCIAL AID, RESEARCH, CAPITAL EXPANSION, AND OTHER ACADEMIC INITIATIVES, SECURING FOR OHIO UNIVERSITY A MARGIN OF EXCELLENCE THAT OTHERWISE WOULD NOT BE POSSIBLE. 37 34 104 525 179725 415174 26341775 19413444 0 0 52870732 29425349 1120528 1191736 80333035 50030529 14712370 17510968 0 0 6950893 7253580 661418 723290 8653495 6239941 6630736 28564622 32118574 51768413 17911955 423285686 457868462 9565290 9487556 413720396 448380906 X THE OHIO UNIVERSITY FOUNDATION WAS ESTABLISHED IN 1945 TO SUPPORT THE MISSION OF OHIO UNIVERSITY, THE FIRST INSTITUION OF HIGHER EDUCATION IN THE NORTHWEST TERRITORY. (CONTINUED IN SCHEDULE O) false false 19286093 17510968 620630 THE OHIO UNIVERSITY FOUNDATION PROVIDES FUNDING FOR MANY UNIVERSITY NEEDS INCLUDING ACADEMIC AND INSTRUCTIONAL SUPPORT, STUDENT AID, RESEARCH, FACILITIES, ATHLETICS AND MUCH MORE. DURING FISCAL YEAR 2013, THE OHIO UNIVERSITY FOUNDATION PROVIDED $9.7 MILLION IN SUPPORT FOR INSTRUCTION AND RESEARCH, $3.7 MILLION IN STUDENT AID, AND $4.5 MILLION IN SUPPORT OF OTHER ACADEMIC INITIATIVES. OHIO'S PREMIER SCHOLARSHIP PROGRAMS INCLUDE THE APPALACHIAN SCHOLAR PROGRAM, THE URBAN SCHOLARS PROGRAM, THE CUTLER SCHOLARS PROGRAM, AND MANY MORE NEED AND MERIT-BASED SCHOLARSHIPS. SIGNIFICANT GIFTS WERE RECEIVED DURING FISCAL 2013 FOR THE COLLEGES OF ARTS AND SCIENCES, EDUCATION, ENGINEERING AND OSTEOPATHIC MEDICINE, AS WELL AS FOR STUDENT FINANCIAL AID, AND MANY OTHER AREAS. 19286093 true true false false true false false false true true true false false true true false true false false true false false true true false false true false true false false false false false false false false true false false false true true true true false false true 85 0 true 104 true true true false false false false true true false false false false false false false X 37 34 true false false false false false false true true false true true true true true true true true true true false X X Candice Casto 7405931901 Ohio University WUSOC 168 Athens OH 457012979 J BRYAN BENCHOFF 40.00 X X 236472 0 56454 J PATRICK CAMPBELL 4.00 X X 0 0 0 LAURA A BREGE 4.00 X X 0 0 0 PERRY A SOOK 4.00 X X 0 0 0 STEPHEN T GOLDING 8.00 32.00 X X 0 310004 59000 STEVEN L SCHOONOVER 4.00 X X 0 0 0 ALEX J GARCIA JR 1.00 X 0 0 0 BEVERLY JONES 1.00 X 0 15100 0 BYRON WARD 1.00 X 0 0 0 CHARLES L PATTON JR 1.00 X 0 0 0 CHARLES W BECK JR 1.00 X 0 0 0 DAVE SCHOLL 1.00 X 0 0 0 DAVID W PIDWELL 1.00 X 0 0 0 E JOHN WOLFZORN 1.00 X 0 0 0 FRANK B STEVENS 1.00 X 0 0 0 FRANK P KRASOVEC 1.00 X 0 0 0 GARY G NAKAMOTO 1.00 X 0 0 0 GEORGE A CARROLL JR 1.00 X 0 0 0 HARRY W WHITE 1.00 X 0 0 0 I ROBERT RUDY 1.00 X 0 0 0 JAMES EDWARDS 1.00 X 0 0 0 JANICE L SCITES 1.00 X 0 0 0 JEFFERY D CHADDOCK 1.00 X 0 0 0 JEFFREY A STANLEY 1.00 X 0 0 0 JOSEPH HAMROCK 1.00 X 0 0 0 JULIE MANN 1.00 X 0 0 0 KEITH E WANDELL 1.00 X 0 0 0 KEVIN B LAKE 1.00 X 0 0 0 LAWRENCE E MCHALE 1.00 X 0 0 0 MCCLELLAND A DUBOIS 1.00 X 0 0 0 MELANIE R SABELHAUS 1.00 X 0 0 0 NORMAN E DEWIRE 1.00 X 0 0 0 PATRICIA A ACKERMAN 1.00 X 0 0 0 PEGGY VIEHWEGER 1.00 X 0 0 0 R EMMETT BOYLE 1.00 X 0 0 0 RAYMOND E SCHILDERINK 1.00 X 0 0 0 RODERICK J MCDAVIS 8.00 32.00 X 0 492117 191008 SUSAN J ACKERMAN 1.00 X 0 0 0 THOMAS KOSTOHRYZ 1.00 X 0 0 0 THOMAS WEIHE 1.00 X 0 0 0 TY VOTAW 1.00 X 0 0 0 WILFRED R KONNEKER 1.00 X 0 0 0 WILLIAM D HILYARD 1.00 X 0 0 0 WILLIAM T NEWMAN JR 1.00 X 0 0 0 JAMES S HILL 40.00 X 168562 0 31918 JOSEPH H PAUWELS JR 40.00 X 136711 0 40147 KELLI L KOTOWSKI 40.00 X 120958 0 37616 MELVIN BLACKBURN JR 40.00 X 124759 0 33918 MICHAEL T ANGELINI 10.00 30.00 X 0 160506 45544 787462 977727 495605 12 false true false RUFFALOCODY LLC 65 KIRKWOOD NORTH RD SW CEDAR RAPIDS IA 54206 FUNDRAISING 723290 HIRTLE CALLAGHAN & CO 300 BARR HARBOR DR STE 500 WEST CONSHOHOCKEN PA 19428 INVESTMENT MANAGEMENT 519580 MARINER INVESTMENT GROUP LLC 500 MAMARONECK AVENUE 4TH FLOOR HARRISON NY 10528 INVESTMENT MANAGEMENT 418661 ARDEN ASSET MANAGEMENT LLC 375 PARK AVENUE 32ND FLOOR NEW YORK NY 10152 INVESTMENT MANAGEMENT 389388 FEDERAL STREET PARTNERS LLC 750 WASHINGTON BLVD 6TH FLOOR STAMFORD CT 06901 INVESTMENT MANAGEMENT 177641 15 89474 5953262 13370708 923031 19413444 0 0 0 0 0 0 0 0 0 0 11370580 11370580 0 8025 8025 1669996 1284567 385429 0 385429 385429 117748806 99694037 18054769 0 18054769 18054769 73309 89474 75382 -2073 -2073 0 0 REVENUES FROM SALES, SERVICES, AND EVENTS 453220 455438 275713 179725 MISCELLANEOUS REVENUE 900099 344917 344917 - 0 0 0 0 0 800355 50030529 620630 179725 29816730 17510968 17510968 0 0 0 325801 33465 292336 0 5855593 854245 401186 4600162 723642 105569 49579 568494 265892 38790 18217 208885 82652 12058 5663 64931 0 455 455 88132 78818 9314 0 723290 723290 3509359 3509359 244734 32132 56776 155826 182222 87110 95112 1268417 154781 13349 1100287 93670 11192 80 82398 0 1980 1980 515993 80900 3098 431995 0 406596 128358 373 277865 0 0 0 1712 391 1321 REPAIRS AND MAINENANCE 57833 18753 6190 32890 259633 250846 398 8389 32118574 19286093 4178986 8653495 0 13200781 5784345 17410204 16774531 377090 331008 0 0 12409 41400 8417991 1696658 6866233 6721333 269489944 310927449 95222496 97463445 0 0 20706529 19824951 423285686 457868462 655248 630080 0 8910042 8857476 9565290 9487556 X -2156107 -216232 252422772 279774701 163453731 168822437 413720396 448380906 423285686 457868462 X 17911955 17198330 -449775 X false true X true false X 23444708 14594287 27658169 20597228 13460182 99754574 0 0 23444708 14594287 27658169 20597228 13460182 99754574 10411077 89343497 7922700 7454287 8549357 11441703 13048601 48416648 0 0 30856 37020 56561 73309 197746 148368968 29732820 0.60220 0.77250 X SCHEDULE A, PART II, LINE 10, OTHER INCOME, DESCRIPTION - OTHER INCOME, COLUMN A - , COLUMN B - 30856, COLUMN C - 37020, COLUMN D - 56561, COLUMN E - 73309, COLUMN F - 197746; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 30267 1132955 true true 347215057 5336372 41175248 10423604 4689073 378614000 322240147 10073261 27811732 10777830 2132253 347215057 266714480 17015587 48720711 9174342 1036289 322240147 226969965 3397970 41753339 4645477 761317 266714480 275217576 8959430 -54294862 1490728 1421451 226969965 0.24340 0.41690 0.33970 false false 2258698 2258698 6005639 1688961 4316678 0 153654 7697 145957 0 6721333 0 3673949 F PRIVATE EQUITY FUND 20428734 F PRIVATE REAL ESTATE FUND 10880456 F HEDGE FUND 53634718 F COMMODITIES FUND 8845588 F 97463445 0 DEPOSITS HELD IN CUSTODY FOR OTHERS 1978164 ANNUITIES PAYABLE 1854050 CHARITABLE TRUST OBLIGATIONS 3627098 DUE TO AFFILIATE - OHIO UNIVERSITY 1398164 8857476 X Intended uses of endowment funds Schedule D, Part V, Line 4 THE FOUNDATION'S ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES AS QUASI-ENDOWMENTS. THE FOUNDATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE LONG-TERM PURCHASING POWER OF THE ENDOWMENT ASSETS. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE FOUNDATION IS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT FOR TAXES ON UNRELATED INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND TO RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION AND HAS CONCLUDED THAT AS OF JUNE 30, 2013 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THAT IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO JUNE 30, 2010. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 53635000 0 0 53635000 true false true true true false Method used to account for expenditures on organization's financial statements Schedule F, Part I, Line 3 CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL Method used to account for expenditures on organization's financial statements Schedule F, Part I, Line 3 CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL X X X X X X true RUFFALOCODY LLC 65 KIRKWOOD NORTH RD SW CEDAR RAPIDS IA 54206 FUNDRAISING false 667598 723290 -55692 667598 723290 -55692 NJ OH DEAN'S GALA 29314 22365 6949 0 1622 1149 7561 1087 2105 GOLF OUTING FUNDRAISER FOR MEN'S GOLF 25000 16180 8820 0 2400 4200 3421 0 520 7 85543 40926 44617 280 4371 16129 16130 0 5578 139857 79471 60386 280 8393 21478 27112 1087 8203 66553 -6167 PROFESSIONAL FUNDRAISER SCHEDULE G, PART I, LINE 2B THE TELEMARKETING SERVICES AGREEMENT BETWEEN RUFFALOCODY, LLC AND OHIO UNIVERSITY PROVIDES FOR A TWELVE-MONTH-A-YEAR, ON-CAMPUS TELEPHONE FUNDRAISING PROGRAM. THE PROGRAM IS DESIGNED TO COMPLETE A CERTAIN AMOUNT OF CALLS AT AN AGREED UPON RATE PER COMPLETED CALL. THE AGREEMENT PROVIDES THAT RUFFALOCODY IS RESPONSIBLE FOR OFFICE SUPPLIES, RECRUITING EXPENSES, STAFF RELOCATION, AND TRAVEL EXPENSES. REVENUE STREAMS AND COST FACTORS: AS INDICATED IN SCHEDULE G, THE TELEPHONE FUNDRAISING PROGRAM GENERATED $667,598 IN REVENUES DURING FISCAL YEAR 2013, AT A COST OF $723,290, FOR A NEGATIVE RETURN ON INVESTMENT OF $55,692. OTHER CONSIDERATIONS: AS PART OF THE TELEPHONE FUNDRAISING PROGRAM, THOUSANDS OF CALLS AND SOLICITATIONS ARE COMPLETED EACH FISCAL YEAR. THERE IS A DISTINCT INTANGIBLE VALUE IN CONNECTING WITH ALUMNI. IN A STUDY CONDUCTED BY AN INDEPENDENT GROUP, THE FOUNDATION ESTABLISHED THE FOLLOWING DATA AND TREND LINES FOR OHIO UNIVERSITY DONORS WHO EVENTUALLY GAVE $10,000: I) BEFORE MAKING THEIR $10,000 GIFT, THEY FIRST PARTICIPATED IN 9 TO 13 ANNUAL FUND YEARS; II) THEY MADE A GIFT IN 7 OUT OF 10 FISCAL YEARS JUST PRIOR TO MAKING THEIR $10,000 GIFT; III) 61% OF ALL DONORS WHO MADE A $10,000 GIFT MADE A FIRST GIFT OF $50 OR LESS; IV) 38% OF ALL DONORS WHO MADE A $10,000 GIFT MADE A FIRST GIFT OF LESS THAN $25. AMOUNT PAID TO (OR RETAINED BY THE ORGANIZATION) SCHEDULE G, PART I, LINE 2B(VI) THE FOUNDATION IS REVIEWING THE ANNUAL GIVING PROGRAM AND CONSIDERING WAYS TO IMPROVE THE RATE OF RETURN. true OHIO UNIVERSITY CUTLER HALL 108 ATHENS OH 45701 316402113 501(C)(1) 17510968 INSTRUCTION, STUDENT AID, ETC. 0 1 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 THE FOUNDATION WAS ESTABLISHED TO SOLICIT AND RECEIVE GIFTS AND CONTRIBUTIONS FOR THE BENEFIT OF OHIO UNIVERSITY AND TO ENSURE THAT FUNDS AND PROPERTY RECEIVED ARE APPLIED TO THE USES SPECIFIED BY THE DONORS. AS SUCH, AMOUNTS REPORTED IN SCHEDULE I, PART I, REFLECT FINANCIAL SUPPORT THAT THE FOUNDATION PROVIDES TO THE UNIVERSITY FOR SCHOLARSHIPS, ACADEMIC PROGRAMS, RESEARCH, FACILITIES, FACULTY AND OTHER INITIATIVES OF THE UNIVERSITY. X X true true X X false false false false false false false false false RODERICK J MCDAVIS 0 400052 0 58548 0 33517 0 106373 0 84635 0 683125 0 0 J BRYAN BENCHOFF 227672 0 0 0 8800 0 32603 0 23851 0 292926 0 0 0 STEPHEN T GOLDING 0 310004 0 0 0 0 0 43790 0 15210 0 369004 0 0 JAMES S HILL 167058 0 1000 0 504 0 23672 0 8246 0 200480 0 0 0 MELVIN BLACKBURN JR 123519 0 1240 0 0 0 17808 0 16110 0 158677 0 0 0 MICHAEL T ANGELINI 0 158006 0 2500 0 0 0 22707 0 22837 0 206050 0 0 JOSEPH H PAUWELS JR 117711 0 1000 0 18000 0 17096 0 23051 0 176858 0 0 0 KELLI L KOTOWSKI 120838 0 120 0 0 0 17557 0 20059 0 158574 0 0 0 Travel for companions Schedule J, Part I, Line 1a THE FOUNDATION PROVIDES FOR REQUIRED TRAVEL FOR DONOR DEVELOPMENT AND ALUMNI FUNDRAISING ACTIVITY FOR CERTAIN INTERESTED PERSONS AND THEIR COMPANIONS. WHEN THE TRAVEL FOR COMPANIONS IS CONSIDERED PERSONAL IN NATURE, THE VALUE OF THE TRAVEL IS INCLUDED IN COMPENSATION TO THE INTERESTED PERSON. Housing allowance or residence for personal use Schedule J, Part I, Line 1a THE UNIVERSITY PROVIDES A RESIDENCE FOR DR. RODERICK J. MCDAVIS, IN HIS CAPACITY AS PRESIDENT OF THE UNIVERSITY. PURSUANT TO IRC SECTION 119, THIS IS EXCLUDED FROM TAXABLE COMPENSATION. X 42 923031 MARKET VALUE 4 false true false Explanations of reporting method for number of contributions Schedule M, Part I SECURITIES - PUBLICLY TRADED: THE ORGANIZATION REPORTS GIFTS OF PUBLICLY TRADED STOCK BASED ON THE NUMBER OF STOCK GIFTS RECEIVED, NOT THE NUMBER OF SHARES RECEIVED. Number of contributions or items contributed. Schedule M, part I, column (b), Line 9 THE ORGANIZATION REPORTS GIFTS OF PUBLICLY TRADED STOCK BASED ON THE NUMBER OF STOCK GIFTS RECEIVED, NOT THE NUMBER OF SHARES RECEIVED. ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 (CONTINUED FROM PART III) OHIO UNIVERSITY HOLDS AS ITS CENTRAL PURPOSE THE INTELLECTUAL AND PERSONAL DEVELOPMENT OF ITS STUDENTS AND IS WELL-KNOWN FOR ITS OUTSTANDING FACULTY OF ACCOMPLISHED TEACHERS WHOSE RESEARCH AND CREATIVE ACTIVITY ADVANCE KNOWLEDGE ACROSS MANY DISCIPLINES. DURING FISCAL YEAR 2013 THE OHIO UNIVERSITY FOUNDATION RECEIVED THOUSANDS OF GIFTS TOTALING IN EXCESS OF $19 MILLION. Family/business relationships amongst interested persons Form 990, Part VI, Section A, Line 2 J. PATRICK CAMPBELL - BUSINESS RELATIONSHIP, FRANK P. KRASOVEC - BUSINESS RELATIONSHIP Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b THE FORM 990 AND SUPPLEMENTAL SCHEDULES WERE REVIEWED BY THE ORGANIZATION'S MANAGEMENT AND AUDIT COMMITTEE, THEN PROVIDED TO EACH MEMBER OF THE GOVERNING BODY PRIOR TO FILING WITH THE IRS. Conflict of interest policy Form 990, Part VI, Section B, Line 12c THE CONFLICT OF INTEREST POLICY FOR THE FOUNDATION COVERS ALL MEMBERS OF THE BOARD OF TRUSTEES. THE POLICY REQUIRES THAT ALL POTENTIAL CONFLICTS BE PRESENTED TO THE CHAIRPERSON OF THE FOUNDATION FOR PURPOSES OF REVIEW AND POSSIBLE REMEDIAL OR MANAGEMENT ACTION, INCLUDING THE REMOVAL OF A TRUSTEE, AND FURTHER REQUIRES SUCH CONFLICTS BE UPDATED ANNUALLY. REMEDIAL OR MANAGEMENT ACTION COULD INCLUDE, BUT NOT BE LIMITED TO, FULL DISCLOSURE, REFUSAL AND ABSTENTION IN DISCUSSIONS AND VOTES, AND ENDING OF THE CONFLICT OF INTEREST CIRCUMSTANCES. IN CASES WHERE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST CANNOT BE RESOLVED BY REMEDIAL OR MANAGEMENT ACTION, THE TRUSTEE WILL BE REMOVED FROM HIS/HER POSITION. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a THE UNIVERSITY'S PROCESS FOR ESTABLISHING THE COMPENSATION FOR PRESIDENT AND CEO, BRYAN BENCHOFF, INCLUDED CONTRACTING WITH AN EXECUTIVE SEARCH FIRM THAT PROVIDED A COMPENSATION ANALYSIS BASED ON REVIEW OF SIMILAR SIZED ORGANIZATIONS AND POSITIONS. IN ADDITION, CUPA-HR DATA WAS REVIEWED FOR SIMILAR POSITIONS AT OTHER PUBLIC UNIVERSITIES IN OHIO, IN THE MID-AMERICA CONFERENCE, AND IN AN ASPIRATIONAL PEER GROUP. COMPENSATION WAS SET AT A LEVEL COMMENSURATE WITH THOSE COMPARISONS, TAKING INTO CONSIDERATION OHIO UNIVERSITY'S SIZE AND COMPLEXITY IN COMPARISON WITH THE OTHER INSTITUTIONS EXAMINED. IN ADDITION, THE EMPLOYMENT CONTRACT WAS REVIEWED AND APPROVED BY UNIVERSITY GENERAL COUNSEL. THIS PROCESS WAS LAST DONE IN JULY 2012. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b AS OFFICERS ARE HIRED, COMPENSATION STAFF WITHIN UNIVERSITY HUMAN RESOURCES PROVIDES A COMPENSATION ANALYSIS BASED ON A REVIEW OF SIMILAR ORGANIZATIONS AND POSITIONS. COMPENSATION IS SET AT A LEVEL COMMENSURATE WITH THOSE COMPARISONS, TAKING INTO CONSIDERATION OHIO UNIVERSITY'S SIZE AND COMPLEXITY IN COMPARISON WITH THE OTHER INSTITUTIONS EXAMINED. THESE COMPENSATION REVIEWS ARE RETAINED IN THE UNIVERSITY'S POSITION FILES IN ACCORDANCE WITH ITS RECORDS RETENTION POLICY. ANNUALLY, GUIDANCE FOR RAISES IS DETERMINED BASED ON THE UNIVERSITY'S AVAILABLE FUNDS, THEN RAISES ARE ASSIGNED TO EACH EMPLOYEE BASED ON A COMBINATION OF AVAILABLE FUNDING AND RESULTS OF PERFORMANCE REVIEWS. THESE RAISES ARE EFFECTIVE EACH JULY 1 Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE NOT ROUTINELY MADE AVAILABLE TO THE PUBLIC AT THIS TIME. HOWEVER, THE FOUNDATION'S AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC VIA A WEBSITE MAINTAINED BY OHIO UNIVERSITY. ALSO, AS THE FOUNDATION IS AFFILIATED WITH OHIO UNIVERSITY, WHICH IS SUBJECT TO OHIO'S PUBLIC RECORDS LAW, THE FOUNDATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE MADE AVAILABLE IN RESPONSE TO APPROPRIATE PUBLIC RECORDS REQUESTS. Other changes in net assets or fund balances Form 990 , Part XI, Line 9 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - -449775; FRITZ J AND DOLORES H RUSS HOLDINGS LLC OHIO UNIVERSITY WUSOC 168 ATHENS OH 45701 REAL ESTATE OH 7635 0 NA RUSS RESEARCH CENTER LLC OHIO UNIVERSITY WUSOC 168 ATHENS OH 45701 R&D OH 1669996 6332103 NA RUSS NORTH VALLEY ROAD LLC OHIO UNIVERSITY WUSOC 168 ATHENS OH 45701 REAL ESTATE OH 0 622000 NA OHIO UNIVERSITY CUTLER HALL ROOM 108 ATHENS OH 45701 UNIVERSITY OH 501(C)(1) N/A NA false HOUSING FOR OHIO INC OHIO UNIVERSITY WUSOC 168 ATHENS OH 45701 STUDENT HOUSING OH 501(C)(3) 11 - Type I NA true SUGARBUSH FOUNDATION 206 MCGUFFY HALL ATHENS OH 45701 SUPPORTING FOUNDATION OH 501(C)(3) 11 - Type I NA true INN-OHIO OF ATHENS INC 331 RICHLAND AVENUE ATHENS OH 45701 311190088 HOTEL/CONFERENCE OH NA C CORPORATION 4791294 7018883 0 true CHARITABLE REMAINDER TRUST (CA-1) PROVIDE SUPPORT TO UNIVERSITY CA NA TRUST CHARITABLE REMAINDER TRUST (FL-1) PROVIDE SUPPORT TO UNIVERSITY FL NA TRUST CHARITABLE REMAINDER TRUST (GA-1) PROVIDE SUPPORT TO UNIVERSITY GA NA TRUST CHARITABLE REMAINDER TRUST (MD-1) PROVIDE SUPPORT TO UNIVERSITY MD NA TRUST CHARITABLE REMAINDER TRUST (OH-9) PROVIDE SUPPORT TO UNIVERSITY OH NA TRUST SCHOLARSHIP TRUST FUND OUF - PO BOX 869 ATHENS OH 45701 206887884 PROVIDE SCHOLARSHIPS OH NA TRUST false true true false false false false false false false true false false true true true true true true SUGAR BUSH FOUNDATION C 208711 CASH