2026-04-24T14:18:04+00:00 2025-06-30 331498605 Plante & Moran PLLC 8181 E TUFTS AVE SUITE 600 DENVER CO 80237 990 2024-07-01 310896555 THE UNIVERSITY OF CINCINNATI FOUNDATION UNIV 5135566781 PO Box 19970 Cincinnati OH 452190970 KENDRA SMITH VP, CFO AND TREASURER 5135560831 2026-04-24 false true DORI J EGGETT P00645252 3037409400 2026-04-24 2024 2025-03-06 01:10:19Z LEIGH R FOX PO Box 19970 Cincinnati OH 452190970 156598086 false X http://foundation.uc.edu X 1977 OH TO INSPIRE A COMMUNITY OF UC AND UC HEALTH SUPPORTERS THROUGH THE POWER OF PHILANTHROPY. 39 39 304 3389 25000 24000 118885900 82690216 30415171 31338477 28913869 33213221 -308357 211594 177906583 147453508 67321363 83280206 0 0 24578053 24870084 0 0 28880944 12124000 13704447 104023416 121854737 73883167 25598771 904693969 970907904 46216266 42630647 858477703 928277257 MISSION: TO INSPIRE A COMMUNITY OF UC AND UC HEALTH SUPPORTERS THROUGH THE POWER OF PHILANTHROPY. VISION: IGNITING PASSION TO TRANSFORM LIVES. false false 87058753 83280206 31313477 THE UC FOUNDATION IS THE FUNDRAISING ENTITY FOR THE UNIVERSITY OF CINCINNATI. THE UC FOUNDATION EXISTS TO ADVANCE THE FUTURES OF THE UNIVERSITY, ITS COLLEGES, UNITS, DEPARTMENTS, FACULTY AND STUDENTS THROUGH PHILANTHROPY AND TO PROMOTE ALUMNI ENGAGEMENT. ALL PROGRAM SERVICE ALLOCATIONS ARE MADE TO OR FOR THE BENEFIT OF THE UNIVERSITY OF CINCINNATI. IN ADDITION TO THE ABOVE, THE UC FOUNDATION ALSO PROVIDES FUNDRAISING SERVICES FOR UC HEALTH AND RECORDS DONATIONS RECEIVED BY THE LINDNER CENTER OF HOPE. THE DONATIONS RECORDED BY THE UC FOUNDATION FOR UC HEALTH, THE LINDNER CENTER OF HOPE AND DONATIONS RECEIVED DIRECTLY BY THE UNIVERSITY OF CINCINNATI ARE NOT INCLUDED IN THE FORM 990 AS CONTRIBUTION AND GRANT REVENUE. 87058753 true true false false false false false false false true true false false false true true false true false false false false false false true false false true false true false false false false false false false false false false true false false false true true false false true false true 71 0 true 304 true true true false false false false true true false false false false false false false false X 39 39 false false false false false false false true true false false false true true true true true true true true false false CA CO CT IL KY LA ME AK MD MA MI MN NH NJ NM NY ND OK OR PA AZ RI SC TN UT WV WI X X KENDRA SMITH 5135560831 100 UNIVERSITY HALL 51 GOODMAN DR CINCINNATI OH 45219 LEIGH R FOX CHAIR 1.0 0.0 X X 0 0 0 RAE A MANG IMMEDIATE PAST CHAIR 1.0 0.0 X X 0 0 0 ALVIN H CRAWFORD MD TRUSTEE 1.0 0.0 X 0 0 0 AMANDA WAIT TRUSTEE 1.0 0.0 X 0 0 0 ANDREA K WIOT TRUSTEE 1.0 0.0 X 0 0 0 ANDREW PATTERSON TRUSTEE - PART YEAR 1.0 0.0 X 0 0 0 ANIL HINDUJA TRUSTEE 1.0 0.0 X 0 0 0 ANNABEL KONESCO TRUSTEE - PART YEAR 1.0 0.0 X 0 0 0 ANNDREA MOORE TRUSTEE 1.0 0.0 X 0 0 0 ARUN MURTHY TRUSTEE 1.0 0.0 X 0 0 0 BARBARA FANT TRUSTEE 1.0 0.0 X 0 0 0 CARA BAAH-BINNEY TRUSTEE 1.0 0.0 X 0 0 0 CHRISTOPHER VAN PELT TRUSTEE 1.0 0.0 X 0 0 0 DARRELL D MILLER TRUSTEE 1.0 0.0 X 0 0 0 EDWIN L BOWMAN III TRUSTEE 1.0 0.0 X 0 0 0 ERIC C BROYLES TRUSTEE 1.0 0.0 X 0 0 0 GARY D JOHNS TRUSTEE - PART YEAR 1.0 0.0 X 0 0 0 JACQUELINE C NEUMANN TRUSTEE 1.0 0.0 X 0 0 0 JAMES BOYCE TRUSTEE 1.0 0.0 X 0 0 0 JEROME C KATHMAN TRUSTEE 1.0 0.0 X 0 0 0 JERRY L FRITZ TRUSTEE 1.0 0.0 X 0 0 0 JOHN B BERDING TRUSTEE 1.0 0.0 X 0 0 0 JUDY L PERSHERN TRUSTEE 1.0 0.0 X 0 0 0 KIMBERLEE J DOBBS TRUSTEE 1.0 0.0 X 0 0 0 KIRK PERRY TRUSTEE 1.0 0.0 X 0 0 0 LA VANDEZ JONES TRUSTEE 1.0 0.0 X 0 0 0 LAURENCE F JONES III TRUSTEE 1.0 0.0 X 0 0 0 LORI A BEER TRUSTEE 1.0 0.0 X 0 0 0 LOURDES HARSHE TRUSTEE 1.0 0.0 X 0 0 0 MARGARET SPRUNG TRUSTEE 1.0 0.0 X 0 0 0 NANCY SANTI TRUSTEE 1.0 0.0 X 0 0 0 PAUL GREEN TRUSTEE 1.0 0.0 X 0 0 0 RICHARD C SEAL TRUSTEE - PART YEAR 1.0 0.0 X 0 0 0 RUSSELL C MYERS TRUSTEE 1.0 0.0 X 0 0 0 RUTHIE S KEEFE TRUSTEE 1.0 0.0 X 0 0 0 SHAKILA T AHMAD TRUSTEE - PART YEAR 1.0 0.0 X 0 0 0 SHENAN P MURPHY TRUSTEE 1.0 0.0 X 0 0 0 SHIMUL A SHAH TRUSTEE - PART YEAR 1.0 0.0 X 0 0 0 STEPHEN E KIMPEL TRUSTEE 1.0 0.0 X 0 0 0 THOMAS CARLETON TRUSTEE 1.0 0.0 X 0 0 0 TIMOTHY A ELSBROCK TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM J DAVIS TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM T NEAT TRUSTEE 1.0 0.0 X 0 0 0 HEATHER ELLISON CHIEF OF STAFF, SECRETARY 40.0 0.0 X 155158 0 28829 KENDRA SMITH VP & CFO, TREASURER (beg May 2025) 40.0 0.0 X 172565 0 18215 O RICHARD BUNDY III PRESIDENT 40.0 0.0 X 392325 0 44801 THOMAS D FREEMAN VP & CFO, TREASURER (until Oct 2024) 40.0 0.0 X 522869 14175 31099 CALEB WHITTED VP FOR DEVELOPMENT, WEST & REGIONAL CAMPUSES 40.0 0.0 X 283299 0 42448 CARRIE WHITE VP OF TECH, INFO & PHILAN STRATEGY 40.0 0.0 X 256086 0 26825 JENNIFER HEISEY VP, ALUMNI & ANNUAL GIVING 40.0 0.0 X 294966 0 38082 JONATHAN AGREE VP FOR DEVELOPMENT, ACADEMIC HEALTH ENTERPRISE 40.0 0.0 X 381980 0 49251 HEATHER PENA ASSOC VP, ALUM & AG 40.0 0.0 X 198596 0 34182 JULIE ENGEBRECHT VP, STRATEGIC COMMUNICATIONS 40.0 0.0 X 215583 0 38246 KAREN HATCHER AVP OF PRINCIPAL GIFTS, ATHLETICS 40.0 0.0 X 258273 0 33003 LINDA BLEDSOE VP, HUMAN RESOURCES 40.0 0.0 X 279376 0 17966 TAMMY WERNKE AVP, GIFT PLANNING 40.0 0.0 X 205248 0 33074 GYAN JHA TRUSTEE - PART YEAR 0 0 0 3616324 14175 436021 57 true true false IDEAS UNITED LLC 750 GLENWOOD AVE SE SUITE 330 ATLANTA GA 30316 CONSULTING 250000 1 721330 81968886 3721570 82690216 GENERAL MANAGEMENT FEE 19647520 19647520 END FUND-RAISING ASSESSMENT 11245981 11245981 ENDOWMENT ADMIN. FEE REVENUE 332998 332998 SPONSORSHIPS AND OTHER 89978 89978 AFFINITY REVENUE 25000 25000 -3000 -3000 0 0 31338477 23116079 23116079 0 0 18372658 8275516 10097142 0 10097142 10097142 1080656 721330 869062 211594 211594 0 0 0 0 0 147453508 31313477 25000 33424815 83280206 83280206 0 0 0 0 0 0 3276968 345505 540806 2390657 0 0 0 0 16731303 1764054 2761206 12206043 1212679 127858 200131 884690 2329612 245621 384461 1699530 1319522 139123 217764 962635 0 0 0 0 129301 3836 53909 71556 190751 5659 79529 105563 0 0 0 0 0 0 309147 652 296337 12158 1650943 40612 687851 922480 1956767 723207 24240 1209320 249293 18241 9785 221267 1553708 104120 242430 1207158 0 0 0 0 475714 54517 62585 358612 404892 54891 3934 346067 0 0 0 0 305288 15469 220659 69160 0 0 0 0 0 0 0 0 55206 6625 8281 40300 117284 13441 15430 88413 FUNDRAISING ASSESSMENT 5517581 0 0 5517581 CULTIVATION 271363 11722 2469 257172 FINANCE CHARGES 157429 36212 8537 112680 MEMBERSHIP DUES 60070 3020 43455 13595 299710 64162 51241 184307 121854737 87058753 5915040 28880944 14765665 14129026 0 0 177845315 112379561 2679773 3326818 0 0 0 0 0 0 0 0 373532 245158 7680077 7621446 81092 58631 697482450 828164783 0 0 0 0 11466142 12603927 904693969 970907904 15392041 16669573 0 0 500000 500000 0 0 0 0 0 0 0 0 0 0 30324225 25461074 46216266 42630647 19686115 19906923 838791588 908370334 0 0 0 0 0 0 858477703 928277257 904693969 970907904 X 25598771 46498562 -2297779 X false true true false X 67880064 95558765 94288493 118885900 82690216 459303438 0 192654 192654 192654 419388 176600 1173950 68072718 95751419 94481147 119305288 82866816 460477388 73691565 386785823 15075894 19734386 8025563 14758093 23116079 80710015 135208 110000 87500 21667 25000 379375 237768 673321 849836 1217310 1080656 4058891 545625669 138189781 0.70888 0.7119 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING, COLUMN A - 237768.0, COLUMN B - 599831.0, COLUMN C - 849836.0, COLUMN D - 1217310.0, COLUMN E - 1080656.0, COLUMN F - 3985401.0; DESCRIPTION - MISC. - EXCLUDED, COLUMN A - 0.0, COLUMN B - 73490.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 73490.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 670578750 80383192 79325841 9824061 21974510 0 798489212 612379547 23228382 63731141 8455497 20304823 0 670578750 581475459 23645342 36288693 8447310 20582637 0 612379547 574891720 25036460 4615300 6649337 16418684 0 581475459 445514316 20704713 128959503 5691700 14595112 0 574891720 0.0049 0.9383 0.0568 false false 1894271 1894271 0 1163583 1105107 58476 4622223 4622068 155 58631 Federal Income Taxes AGENCY PAYABLE 16296408 TRUST HELD FOR THE BENEFIT OF OTHERS 6959617 REFUNDABLE DEPOSITS 957847 OPERATING LEASE LIABILITIES 1142544 OTHER ACCRUED LIABILITIES 104658 25461074 X 192656074 46498561 176600 -2054480 44620681 148035393 287177 -869062 -581885 147453508 122856519 176600 1112359 1288959 121567560 287177 0 287177 121854737 Schedule D, Part V, Line 4 Intended uses of endowment funds THE EARNINGS FROM THE UNIVERSITY OF CINCINNATI FOUNDATION ENDOWMENT FUNDS ARE TRANSFERRED TO THE UNIVERSITY OF CINCINNATI TO BE DISBURSED ACCORDING TO THE RESTRICTIONS OF EACH ENDOWMENT. THESE RESTRICTIONS INCLUDE SCHOLARSHIPS, CHAIRS, PROFESSORSHIPS, FACILITIES AND OTHER PROGRAMMATIC SUPPORT FOR THE COLLEGES AND DEPARTMENTS OF THE UNIVERSITY. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE FOUNDATION IS A NOT-FOR-PROFIT ORGANIZATION AS DEFINED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, AS SUCH, IS EXEMPT FROM FEDERAL INCOME TAXES. THE FOUNDATION EVALUATES ITS UNCERTAIN TAX POSITIONS AS TO WHETHER IT IS MORE LIKELY THAN NOT A TAX POSITION COULD BE SUSTAINED IN AN EVENT OF AN AUDIT BY THE APPLICABLE TAXING AUTHORITY. ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS, AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATE AND MANAGEMENT JUDGMENT WITH RESPECT TO THE LIKELY OUTCOME OF EACH UNCERTAIN TAX POSITION. OPEN TAX YEARS FOR THE FOUNDATION INCLUDE 2025, 2024, AND 2023. AS OF JUNE 30, 2025, AND 2024, THE FOUNDATION HAS NO ASSETS OR LIABILITIES RECORDED RELATED TO UNCERTAIN TAX POSITIONS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - 930094 PLEDGE LOSS - -2984574 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements FUNDRAISING EVENT EXPENSES - -869062 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 CHANGE IN PV OF ANNUITIES PAYABLE - 243297 FUNDRAISING EVENT EXPENSES - 869062 BRAIN TUMOR CENTER WALK 251144 251144 0 0 0 8911 125 0 61800 SUNFLOWER REVOLUTION 218025 218025 0 0 0 7127 125 3191 53671 28 1332818 252162 1080656 0 4013 43880 391100 1650 293469 1801987 721331 1080656 0 4013 59918 391350 4841 408940 869062 211594 true UNIVERSITY OF CINCINNATI 2624 CLIFTON AVE CINCINNATI OH 45221 316000989 115 83280206 0 N/A N/A PROGRAM SUPPORT 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE FOUNDATION WAS ESTABLISHED AS THE FUNDRAISING ENTITY FOR THE UNIVERSITY OF CINCINNATI. ALL MONEY RAISED IS TRANSFERRED TO THE UNIVERSITY. THE FOUNDATION DOES NOT DETERMINE THE USE OF THE GIFT FUNDS. FUNDS RAISED ARE ALLOCATED ACCORDING TO RESTRICTIONS ESTABLISHED BY DONORS. IF GIFTS ARE MADE WITHOUT DONOR RESTRICTIONS, ALLOCATION IS DETERMINED BY THE UNIVERSITY. X X true true X X X true false false true false false false true false O RICHARD BUNDY III PRESIDENT 383221 0 0 0 9104 0 30500 0 14301 0 437126 0 0 0 KENDRA SMITH VP & CFO, TREASURER (beg May 2025) 156031 0 8459 0 8075 0 15477 0 2738 0 190780 0 0 0 THOMAS D FREEMAN VP & CFO, TREASURER (until Oct 2024) 477961 14175 21689 0 23219 0 21050 0 10049 0 553968 14175 0 0 HEATHER ELLISON CHIEF OF STAFF, SECRETARY 141261 0 13630 0 267 0 14754 0 14075 0 183987 0 0 0 JONATHAN AGREE VP FOR DEVELOPMENT, ACADEMIC HEALTH ENTERPRISE 351512 0 30210 0 258 0 30500 0 18751 0 431231 0 0 0 JENNIFER HEISEY VP, ALUMNI & ANNUAL GIVING 269774 0 25054 0 138 0 27059 0 11023 0 333048 0 0 0 CALEB WHITTED VP FOR DEVELOPMENT, WEST & REGIONAL CAMPUSES 250442 0 22803 0 10054 0 23000 0 19448 0 325747 0 0 0 CARRIE WHITE VP OF TECH, INFO & PHILAN STRATEGY 234107 0 21889 0 90 0 23000 0 3825 0 282911 0 0 0 KAREN HATCHER AVP OF PRINCIPAL GIFTS, ATHLETICS 237715 0 19796 0 762 0 23810 0 9193 0 291276 0 0 0 JULIE ENGEBRECHT VP, STRATEGIC COMMUNICATIONS 199571 0 15416 0 596 0 20859 0 17387 0 253829 0 0 0 TAMMY WERNKE AVP, GIFT PLANNING 187628 0 17390 0 230 0 15096 0 17978 0 238322 0 0 0 LINDA BLEDSOE VP, HUMAN RESOURCES 278895 0 157 0 324 0 9750 0 8216 0 297342 0 0 0 HEATHER PENA ASSOC VP, ALUM & AG 188047 0 10495 0 54 0 18980 0 15202 0 232778 0 0 0 Schedule J, Part I, Line 1a Tax indemnification and gross-up payments SOME EMPLOYEES RECEIVED GIFT CARDS WHICH WE GROSS UP FOR TAX PURPOSES. THEY ARE INCLUDED IN THE TOTAL COMPENSATION FOR THE EMPLOYEES WHO RECEIVE THE GIFT CARDS. AMOUNTS ARE NOT MATERIAL Schedule J, Part I, Line 1a Health or social club dues or initiation fees CERTAIN EXECUTIVES HAVE SOCIAL CLUB MEMBERSHIPS. THEY ARE TAXED ON PERSONAL USAGE ON A PROPORTIONAL BASIS. Schedule J, Part I, Line 4a Severance or change-of-control payment PETER LANDGREN'S CONTRACTUAL TRANSITION PAYMENTS WERE ACCRUED IN FISCAL YEAR 2024 AND PAID IN FISCAL YEAR 2025. TOM FREEMAN'S CONTRACTUAL TRANSITION PAYMENT WAS PAID IN FISCAL YEAR 2025. LINDA BLEDSOE'S CONTRACTUAL TRANSITION PAYMENT WAS PAID IN FISCAL YEAR 2024. Schedule J, Part I, Line 5a Compensation contingent on revenues of the organization BONUS AMOUNTS FOR EMPLOYEES ARE DETERMINED AS PART OF THE FOUNDATION'S PERFORMANCE MANAGEMENT SYSTEM AND ARE CONTINGENT UPON MEETING FUNDRAISING AND OTHER PERFORMANCE GOALS. BONUS AMOUNTS ARE EQUAL TO A PERCENTAGE OF AN EMPLOYEE'S SALARY OR MAY BE DISCRETIONARY BASED ON OVERALL EMPLOYEE PERFORMANCE. 93 3658071 Other - AVG HIGH/LOW PRICE 3 226000 Other - COMPARABLE RENTAL RATES X DONATED CATERING 1 63499 Cost 0 false true true Schedule M, Part I COLUMN (B) THE NUMBER LISTED IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions PUBLICLY TRADED STOCK IS SOLD BY LOCAL STOCK BROKERS. Form 990, Part VI, Line 15 PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL POSITION COMPENSATION IS COMPARED ANNUALLY TO MARKET COMPENSATION BENCHMARKING DATA BY THE HUMAN RESOURCES DEPARTMENT. EVALUATION OF INDIVIDUAL PERFORMANCE AGAINST ESTABLISHED GOALS OCCURS ANNUALLY. THIS PROCESS WAS MOST RECENTLY UNDERTAKEN IN FISCAL YEAR 2025. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PRESENTED TO THE FINANCE & RISK COMMITTEE OF THE BOARD OF TRUSTEES FOR REVIEW. THE FINANCE & RISK COMMITTEE REPORTS ON THE RESULTS OF THEIR REVIEW TO THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES FOR FINAL APPROVAL PRIOR TO FILING. THE FORM 990 IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF TRUSTEES FOR REVIEW PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy TRUSTEES MUST ACT IN ACCORDANCE WITH THE FOUNDATION'S CONFLICT OF INTEREST POLICY. TRUSTEES SHALL DISCLOSE TO THE BOARD ANY ACTUAL, PERCEIVED, OR POSSIBLE CONFLICT OF INTEREST AT THE EARLIEST PRACTICAL TIME. WHERE A TRUSTEE'S BUSINESS OR OTHER RELATIONSHIP MAY BE INVOLVED IN A FINANCIAL TRANSACTION WITH THE FOUNDATION, SUCH TRANSACTION SHALL BE MADE AS A RESULT OF COMPETITIVE BIDDING OR OTHER OBJECTIVE MEASURE IN THE BEST INTEREST OF THE FOUNDATION, OR, WHERE PRICE IS NOT A FACTOR, DECISIONS SHALL BE MADE ONLY AFTER DISCUSSIONS BY THE BOARD OF TRUSTEES, AND ONLY WHERE IT IS CLEAR THAT NO OTHER SOURCE CAN BETTER SERVE THE FOUNDATION. Form 990, Part VI, Line 19 Required documents available to the public THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. ANNUAL AUDIT REPORT WITH FINANCIAL STATEMENTS AND FOOTNOTES IS ALSO AVAILABLE ON THE AUDITOR OF STATE OF OHIO WEBSITE. Form 990, Part VIII, Line 2f Other Program Service Revenue GIFT INVESTMENT FEE REVENUE - Total Revenue: -3000, Related or Exempt Function Revenue: -3000, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN PV OF ANNUITIES PAYABLE - -243297; CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - 930094; PLEDGE LOSS - -2984574; ROUNDING - -2; Total - -2297779; PART XII, LINE 2C THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. 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