2013-02-15T09:00:02-06:00 2012-06-30 CROWE HORWATH LLP 10 West Broad Street Suite 1700 Columbus OH 432153713 990 2011-07-01 314379435 CAPITAL UNIVERSITY CAPI 6142366813 1 College and Main Columbus OH 43209 SUSAN E TATE 2012-02-15 false Rachel Spurlock P00520729 6144690001 2011 2016-03-07 17:11:31Z DENVY A BOWMAN 1 College and Main Columbus OH 43209 128055246 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. 36 34 2097 35 -4818 -4818 5017805 5502365 106452084 108151624 2369461 3465983 349670 53767 114189020 117173739 37638908 39194393 0 0 46500020 46666141 0 0 1856808 25736103 25780937 109875031 111641471 4313989 5532268 206752897 207459196 52513390 50332603 154239507 157126593 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 56604472 35838963 73040204 CAPITAL UNIVERSITY PROVIDES ACADEMIC OPPORTUNITIES TO 2,600 STUDENTS IN ITS UNDERGRADUATE PROGRAMS. THE UNIVERSITY OFFERS FIVE UNDERGRADUATE DEGREES WITH MORE THAN 70 MAJORS, TAUGHT BY APPROXIMATELY 185 FULL-TIME GRADUATE AND UNDERGRADUATE FACULTY. MORE THAN 2100 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. 15343235 3355430 22862338 CAPITAL UNIVERSITY PROVIDES ACADEMIC OPPORTUNITIES TO 860 STUDENTS IN ITS GRADUATE DEGREE PROGRAMS. THE UNIVERSITY OFFERS NINE GRADUATE DEGREES IN LAW, TAXATION, BUSINESS, NURSING AND MUSIC. MORE THAN 400 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. 11989456 0 231256 THE UNIVERSITY PROVIDES ADDITIONAL SERVICES TO ITS STUDENTS TO SUPPORT AND ENHANCE THE EDUCATIONAL EXPERIENCE. THESE INCLUDE THE SERVICES OF THE ADMISSION OFFICE, REGISTRAR, CAMPUS PASTOR, MEDICAL CLINIC, CAREER SERVICES, STUDENT GOVERNMENT, GREEK LIFE, STUDENT NEWSPAPER AND LITERARY MAGAZINE, MULTICULTURAL AFFAIRS, INTERNATIONAL EDUCATION, INTRAMURALS AND VARSITY ATHLETICS. CAPITAL STUDENTS STUDIED IN MEXICO, EUROPE, CENTRAL AMERICA AND ASIA WITH FINANCIAL ASSISTANCE FROM THE UNIVERSITY. IN ADDITION TO MANY INTRAMURAL ACTIVITIES IN AND AROUND THE 126,000-SQUARE-FOOT CAPITAL CENTER, THE UNIVERSITY FIELDS 18 MEN'S AND WOMEN'S VARSITY TEAMS. 18474576 0 12084464 PUBLIC SERVICE AND INSTITUTIONAL SUPPORT 18474576 0 12084464 102411739 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 false true false true false false false false true false false false false true 5440 0 true 2097 true false false false false false false false false false false X 36 34 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 2.00 X X 0 0 0 BILL HAUEISEN 2.00 X X 0 0 0 DENNY FREUDEMAN 2.00 X X 0 0 0 DENVY BOWMAN 60.00 X X 339534 0 30156 JOHN PHILLIPS 2.00 X X 0 0 0 LEE ANNE LOWMAN 2.00 X X 0 0 0 ANDRE PORTER 2.00 X 0 0 0 ANN LEAK 2.00 X 0 0 0 BONNIE GERBER 2.00 X 0 0 0 CAROL MCWILLIAMS 2.00 X 0 0 0 DICK BOYD 2.00 X 0 0 0 DICK HARTMANN 2.00 X 0 0 0 DICK WILLIAMS 2.00 X 0 0 0 DONNA SMITH 2.00 X 0 0 0 EJ THOMAS 2.00 X 0 0 0 ELIZABETH EATON 2.00 X 0 0 0 GARY QUALMANN 2.00 X 0 0 0 HARRY RADUEGE 2.00 X 0 0 0 JACQUELINE PRIMEAU 2.00 X 0 0 0 JAMES HAVENS 2.00 X 0 0 0 JERRY BAHLMANN 2.00 X 0 0 0 JOHN WALKER 2.00 X 0 0 0 JOSEPH CARRABBA 2.00 X 0 0 0 JUNE FRYMAN 2.00 X 0 0 0 KATHY WOLFGRAM 2.00 X 0 0 0 KEN WEIXEL 2.00 X 0 0 0 MARGARET EARLY 2.00 X 0 0 0 MICHELLE ADAMS 2.00 X 0 0 0 MIKE CRANE 2.00 X 0 0 0 MIKE DAVIS 2.00 X 0 0 0 MORITZ ZIEGLER 2.00 X 0 0 0 PATSY THOMAS 2.00 X 0 0 0 RICHARD LOMBARDI 2.00 X 0 0 0 RONALD ST PIERRE 2.00 X 0 0 0 STEVE WACHTMAN 2.00 X 0 0 0 SUSAN JABLONSKI 2.00 X 0 0 0 TED LONG 2.00 X 0 0 0 KEVIN SAYERS 60.00 X 191634 0 41943 LORI MCKIRNAN 60.00 X 98915 0 19960 RICHARD ASHBROOK 60.00 X 193579 0 41718 SUSAN TATE 60.00 X 180452 0 23794 TANYA POTEET 60.00 X 164608 0 14667 RICHARD SIMPSON 50.00 X 239343 0 39543 DAN TURAK 50.00 X 191260 0 35878 JACK GUTTENBERG 50.00 X 193592 0 35580 MARK BROWN 50.00 X 187495 0 31077 MARK STRASSER 50.00 X 186215 0 38202 STANTON DARLING 50.00 X 185419 0 34300 BETTY LOVELACE 60.00 X 142124 0 21421 2494170 0 408239 45 true true false PARKHURST DINING SERVICE PO BOX 644091 PITTSBURGH PA 15264 DINING/FOOD SERVICE 2850560 AETNA BUILDING MAINTENANCE PO BOX 636290 CINCINNATI OH 452636290 CUSTODIAL SERVICES 1466644 AXIS CONSTRUCTION LLC 4427 PROFESSIONAL PARKWAY GROVEPORT OH 43125 CONSTRUCTION 1103595 TURNER CONSTRUCTION COMPANY 250 E WILSON BRIDGE ROAD WORTHINGTON OH 43085 CONSTRUCTION 831358 FIELDTURF USA INC 175 N INDUSTRIAL BOULEVARD CALHOUN GA 30701 CONTRUCTION (STADIUM) 704008 22 19674 1224256 4258435 162073 5502365 EDUCATIONAL PROGRAMS- UNDERGRADUATE 611710 73040204 73040204 EDUCATIONAL PROGRAMS- GRADUATE 611710 22862338 22862338 AUXILIARIES 611710 10861729 10861729 GENERAL EDUCATIONAL PROGRAMS 611710 1034088 1034088 BOOKSTORE REVENUE 451211 122009 122009 231256 231256 0 0 108151624 2555184 -4818 2560002 0 0 319129 328245 -9116 0 -9116 -9116 11438412 15154 10535909 6858 902503 8296 910799 910799 5554 19674 10495 -4941 -4941 0 0 MISCELLANEOUS REVENUE 611710 46155 44969 1186 VARIOUS PROGRAM FEES 611710 21669 21669 0 0 0 0 67824 117173739 108218262 -4818 3457930 0 38957840 38957840 236553 236553 0 1597939 1438145 159794 37379 37379 33294467 29045405 3227267 1021795 2498606 2169190 241021 88395 6613630 5744420 638269 230941 2624120 2288568 254285 81267 0 7015 7015 72702 72702 0 0 287314 287314 7799363 6914414 768268 116681 491303 433201 48133 9969 2770999 2341563 260174 169262 1128460 1015614 112846 0 2988423 2689581 298842 1277873 1077838 119760 80275 0 1478587 1311969 145774 20844 426438 383794 42644 0 6233256 5609930 623326 582778 524500 58278 BAD DEBT EXPENSE 164311 164311 INDIRECT ALLOCATED EXPENSES 72115 64903 7212 0 0 0 0 111641471 102411739 7372924 1856808 0 15537892 13410220 1115155 1235468 6868375 7255882 72803 49721 666857 1458253 174562086 70371433 104287156 104190653 61271544 64022072 10492385 10660067 0 0 6440730 5176860 206752897 207459196 7466488 6541021 3906448 3842211 28070000 27285000 4614061 4339389 8456393 8324982 52513390 50332603 X 101277259 102788931 13888866 14468595 39073382 39869067 154239507 157126593 206752897 207459196 X 5532268 -2645182 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1653988 X X X false 61948819 1037798 278487 1131776 1268652 221539 60643137 53014827 1431755 10273162 1215854 1327022 228049 61948819 49443635 1027878 5430949 1184102 1494156 209377 53014827 60475993 2236438 -10487927 1046439 1538577 195853 49443635 0.22750 0.64550 0.12700 true false 11283610 11283610 682500 86690104 37983419 49389185 25668596 8404431 17264165 38717570 20969967 17747603 11519706 3013616 8506090 104190653 0 0 HEDGE FUNDS 6282243 F PRIVATE EQUITY FUNDS 4364123 F REAL ESTATE 13701 C 10660067 0 AGENCY FUNDS HELD FOR OTHERS 223209 ANNUITIES PAYABLE 1171220 POSTRETIREMENT BENEFIT OBLIGATIONS 1677552 ADVANCES FROM GOVERNMENT FOR STUDENT LOANS 5253001 8324982 117173739 111641471 5532268 -2482632 -162550 -2645182 2887086 75669427 -2482632 525938 -1956694 77626121 287314 39260304 39547618 117173739 72782341 338740 338740 72443601 287314 38910556 39197870 111641471 Collections of art - description of collections Schedule D, Part III, Line 4 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. Intended uses of endowment funds Schedule D, Part V, Line 4 ENDOWMENT FUNDS PROVIDE SUPPORT FOR STUDENT SCHOLARSHIPS, SUPPORT FOR GENERAL OPERATIONS, AND SUPPORT FOR SPECIFIC PROGRAMS IDENTIFIED BY DONORS. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 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, 2012 OR 2011, 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, 2012 OR 2011, RESPECTIVELY. THE UNIVERSITY IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2009. THE UNIVERSITY DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. true true true true true true true false false false false false false false false true false true Financial aid or assistance from a governmental agency Schedule E, Line 6a 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. EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES, GRANTMAKING STUDY ABROAD 151136 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES, GRANTMAKING STUDY ABROAD 44672 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES, GRANTMAKING STUDY ABROAD 5660 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES STUDENT & FACULTY TRAVEL FOR FIELD TRIPS AND RESEARCH 63120 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES STUDENT & FACULTY TRAVEL FOR FIELD TRIPS AND RESEARCH 5531 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES STUDENT & FACULTY TRAVEL FOR FIELD TRIPS AND RESEARCH 2967 SUB SAHARAN AFRICA 0 0 PROGRAM SERVICES, GRANTMAKING STUDY ABROAD 17290 SOUTH AMERICA 0 0 PROGRAM SERVICES, GRANTMAKING STUDY ABROAD 17795 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 9635000 0 0 9943171 FINANCIAL AID TO SUPPORT STUDY ABROAD EUROPE (INCLUDING ICELAND AND GREENLAND) 10 151136 CHECK FINANCIAL AID TO SUPPORT STUDY ABROAD EAST ASIA AND THE PACIFIC 1 5660 CHECK FINANCIAL AID TO SUPPORT STUDY ABROAD SOUTH AMERICA 2 17795 CHECK FINANCIAL AID TO SUPPORT STUDY ABROAD CENTRAL AMERICA AND THE CARIBBEAN 4 44672 CHECK FINANCIAL AID TO SUPPORT STUDY ABROAD SUB SAHARAN AFRICA 1 17290 CHECK true false true true false false Method used to account for expenditures on organization's financial statements Schedule F, Part I, Line 3 EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL EAST ASIA AND THE PACIFIC: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL NORTH AMERICA (CANADA & MEXICO ONLY): ACCRUAL SUB SAHARAN AFRICA: ACCRUAL SOUTH AMERICA: ACCRUAL CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL Method used to account for grants on organization's financial statements Schedule F, Part III EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL EAST ASIA AND THE PACIFIC: ACCRUAL SOUTH AMERICA: ACCRUAL CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL SUB SAHARAN AFRICA: ACCRUAL NCALP WINE TASTING 12413 6859 5554 2452 3680 150 3919 CLE RECEPTION 12815 12815 0 294 0 25228 19674 5554 0 0 2452 3680 150 4213 10495 -4941 true ENDOWED SCHOLARSHIPS - UNDERGRADUATE 448 1100667 INSTITUTIONAL RESTRICTED SCHOLARSHIPS - UNDERGRADUATE 78 147156 MUSIC SCHOLARSHIP - UNDERGRADUATE 260 3184355 COLLEGIATE FELLOWSHIP AWARDS - UNDERGRADUATE 45 1339800 PRESIDENTIAL SCHOLARSHIP - UNDERGRADUATE 1697 15862452 GRANT IN AID & OTHER INSTITUTIONAL AID - UNDERGRADUATE 2105 13967980 ENDOWED SCHOLARSHIPS - GRADUATE 45 282890 INSTITUTIONAL RESTRICTED SCHOLARSHIPS - GRADUATE 9 68606 GRANT IN AID & OTHER INSTITUTIONAL AID - GRADUATE 293 3003934 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 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 DAN TURAK 187725 0 0 0 3535 0 17324 0 18554 0 227138 0 0 0 BETTY LOVELACE 140934 0 0 0 1190 0 12624 0 8797 0 163545 0 0 0 JACK GUTTENBERG 190986 0 0 0 2606 0 17026 0 18554 0 229172 0 0 0 DENVY BOWMAN 297252 0 0 0 42282 0 22050 0 8106 0 369690 0 0 0 SUSAN TATE 177293 0 0 0 3159 0 16216 0 7578 0 204246 0 0 0 MARK BROWN 186586 0 0 0 909 0 17048 0 14029 0 218572 0 0 0 RICHARD ASHBROOK 191074 0 0 0 2505 0 18068 0 23650 0 235297 0 0 0 KEVIN SAYERS 189717 0 0 0 1917 0 17639 0 24304 0 233577 0 0 0 TANYA POTEET 162566 0 0 0 2042 0 14390 0 277 0 179275 0 0 0 RICHARD SIMPSON 235954 0 0 0 3389 0 21573 0 17970 0 278886 0 0 0 STANTON DARLING 181779 0 0 0 3640 0 15746 0 18554 0 219719 0 0 0 MARK STRASSER 184686 0 0 0 1529 0 15566 0 22636 0 224417 0 0 0 Tax indemnification and gross-up payments Schedule J, Part I, Line 1a 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. Housing allowance or residence for personal use Schedule J, Part I, Line 1a THE PRESIDENT OF THE UNIVERSITY RECEIVES A HOUSING ALLOWANCE. THIS ALLOWANCE IS TREATED AS TAXABLE COMPENSATION. Health or social club dues or initiation fees Schedule J, Part I, Line 1a 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. OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756BSK7 2006-10-31 30850000 CONSTRUCTION AND IMPROVEMENTS false false false 0 0 30998481 0 0 0 343331 85915 0 17153809 13415426 0 2007 true false true true false false false false 0.0000 0.0000 0.0000 true true true false NA 0.0 false false false NA 0.0 false false X SEE PART V N/A 10480 DISCOUNTED TUITION DON WACHTMAN FATHER OF TRUSTEE STEVE WACHTMAN 37379 COMPENSATION false GRANTS OR ASSISTANCE BENEFITING INTERESTED PERSONS SCHEDULE L, PART III 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 10 105209 MARKET VALUE X MERCHANDISE 9 43820 COST X MISCELLENEOUS MEETING & TRAVEL DONATIONS 43 13044 COST 0 false true false Number of contributions or items contributed. Schedule M, part I, column (b), Line 9 Number of contributions or items contributed. Schedule M, part I, column (b), Line other=MERCHANDISE Number of contributions or items contributed. Schedule M, part I, column (b), Line other=MISCELLENEOUS MEETING & TRAVEL DONATIONS Description of other program services Form 990, Part III, Line 4d PUBLIC SERVICE AND INSTITUTIONAL SUPPORT Material differences in voting rights Form 990, Part VI, Section A, Line 1a ARTICLE XVI, SECTION 2. (IN PART) THE COMMITTEE SHALL HAVE AUTHORITY TO ACT FOR THE BOARD OF TRUSTEES ON ALL MATTERS EXCEPT 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. Family/business relationships amongst interested persons Form 990, Part VI, Section A, Line 2 MIKE CRANE AND GARY QUALMANN - BUSINESS RELATIONSHIP Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b THE FORM 990 IS REVIEWED BY MANAGEMENT AND PRESENTED TO THE MEMBERS OF THE AUDIT COMMITTEE BY THE PAID TAX PREPARER ON JANUARY 31, 2013. 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. Conflict of interest policy Form 990, Part VI, Section B, Line 12c 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. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a 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. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b THE COMPENSATION COMMITTEE 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. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 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. Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - -2482632; POSTRETIREMENT BENEFIT OBLIGATION RELATED CHANGES OTHER THAN PERIODIC COSTS - 187198; ACTUARIAL CHANGE IN ANNUITY LIABILITY - -158511; NET LOSS FROM UNCOLLECTIBLE PLEDGES - -191237; 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