2025-05-13T09:36:53+00:00 2024-06-30 920460586 PwC US Tax LLP 2001 Market Street Suite 1800 Philadelphia PA 19103 990 2023-07-01 341018992 CASE WESTERN RESERVE UNIVERSITY CASE 2163682126 10900 EUCLID AVENUE CLEVELAND OH 441067006 BRIAN BURNETT Executive VP for Finance and CFO 2163682126 2025-05-13 true Eric M McNeil P00460263 2673303000 2025-05-13 2023 2025-03-06 01:10:19Z Eric Kaler 10900 EUCLID AVENUE CLEVELAND OH 441067006 2642787258 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. 42 40 10648 631 29097853 0 661420761 699452878 738633119 787476493 125475577 117756639 -176419 2331950 1525353038 1607017960 271082493 300709459 0 527406440 582977501 124066 48245 12518106 655636381 656147096 1454249380 1539882301 71103658 67135659 4261815292 4486910997 1208601488 1203917901 3053213804 3282993096 X 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 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 720807625 278035544 639672054 THE ACADEMIC PROGRAMS OF CASE WESTERN RESERVE UNIVERSITY ARE ADMINISTERED THROUGH ITS SCHOOLS AND COLLEGES. CURRENTLY 12,622 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. 439910154 22673915 CASE WESTERN RESERVE UNIVERSITY IS CLASSIFIED AS A RESEARCH UNIVERSITY (VERY HIGH RESEARCH ACTIVITY) - EXTENSIVE BY THE CARNEGIE COMMISSION ON HIGHER EDUCATION. THIS CLASSIFICATION IS 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. 103755989 101817738 AUXILIARIES 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. 113440818 45986701 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. 113440818 45986701 1377914586 true true false true false false true false true true true false true true true true false true true true true false true false false false false true true true false false false false false false false false false false true false false false true false false false false true 16277 0 true 10648 true true true false false false false true true false false false false true false X 42 40 false false false false false false false true true false false true true true true true true true true false CO DC ME AK MD MA MI NH NY OH OK OR PA AZ SD WA X X X BRIAN BURNETT 2163682126 10900 EUCLID AVENUE CLEVELAND OH 441067006 Eric Kaler President, Ex Officio 60.0 X X 1846316 0 48759 Aarti Chandna Vice Chair of the Board of Trustees 2.0 X 0 0 0 Anand Swaminathan Vice Chair of the Board of Trustees 2.0 X 0 0 0 Celia Weatherhead Trustee 2.0 X 0 0 0 Charles Hallberg Trustee 2.0 X 0 0 0 Charles J Koch Trustee 2.0 X 0 0 0 Colleen Batcheler Trustee 2.0 X 0 0 0 Daniel P Harrington Trustee 2.0 X 0 0 0 David M Carr Trustee 2.0 X 0 0 0 Debra Wilfong Trustee 2.0 X 0 0 0 Dominic Ozanne Trustee 2.0 X 0 0 0 Donald J Richards Trustee 2.0 X 0 0 0 Frank N Linsalata Trustee 2.0 X 0 0 0 Fred Disanto Chairman of the Board of Trustees 2.0 X 0 0 0 Geoffrey Duyk MD PhD Trustee 2.0 X 0 0 0 Gordon R Daily Trustee 2.0 X 0 0 0 J David Heller Trustee 2.0 X 0 0 0 Jacquelyn Nance Trustee 2.0 X 0 0 0 James A Ratner Trustee 2.0 X 0 0 0 James E Fleming Jr MD Trustee 2.0 X 0 0 0 James Richman Trustee 2.0 X 0 0 0 JoAnn Glick Trustee 2.0 X 0 0 0 John Kobs II Trustee 2.0 X 0 0 0 Joseph Mandato Trustee 2.0 X 0 0 0 Julie Gerberding MD MPH Vice Chair of the Board of Trustees 2.0 X 0 0 0 Kathy Magliato Trustee 2.0 X 0 0 0 Laura Quatela Trustee 2.0 X 0 0 0 Lawrence M Sears Trustee 2.0 X 0 0 0 Mark Weinberger Trustee 2.0 X 0 0 0 Milton Marquis Trustee 2.0 X 0 0 0 Rexford Tibbens Trustee 2.0 X 0 0 0 Richard Mueller Trustee 2.0 X 0 0 0 Robert Pavey Trustee 2.0 X 0 0 0 Roe Green Trustee 2.0 X 0 0 0 Ronald Richard Trustee 2.0 X 0 0 0 Sara Moll PhD Trustee 2.0 X 0 0 0 Scott Cowen Trustee 2.0 X 116543 0 4351 Stephen Hoffman Trustee 2.0 X 0 0 0 Susan Mucciarone Trustee 2.0 X 0 0 0 Thomas F McKee Trustee 2.0 X 0 0 0 Thomas Mandel Trustee 2.0 X 0 0 0 Vincent Gaudiani MD Trustee 2.0 X 0 0 0 Virginia Barbato Trustee 2.0 X 0 0 0 W Craig Bashein Trustee 2.0 X 0 0 0 William Lewis Trustee 2.0 X 0 0 0 John Sideras Executive VP for Finance & CFO 60.0 X 1341948 0 49688 Joy Ward Provost & Executive Vice President (Beg 1/1/2024) 60.0 X 516108 0 43599 Michael Lee Treasurer 60.0 X 229208 0 33287 Peter Poulos VP, Gen Counsel, Secretary 60.0 X 665499 0 48775 Carol Moss Sr. VP for University Relations and Development 60.0 X 749647 0 47059 Stanton Gerson Sr. VP; Dean & Professor 60.0 X 1118519 0 248696 Dale Baur Professor 60.0 X 695850 0 48212 Gary Schwartz Professor 60.0 X 705805 0 25677 Jonathan Haines Professor 60.0 X 565425 0 50216 Michael William Konstan Professor 60.0 X 471297 0 41535 Tim Milanich Chief Investment Officer 60.0 X 764999 0 54068 Ben Vinson Provost & Executive Vice President (End 6/30/23) 60.0 X 497025 0 28818 Cyrus Taylor Professor 60.0 X 238812 0 41840 Pamela Davis Professor 60.0 X 493051 0 44124 11016052 0 858704 1062 true true false Independence Construction LLC 6400 E Schaaf Road Independence OH 44131 Construction Services 34845761 Bon Appetit 10900 Euclid Avenue Cleveland OH 44106 Catering & Meal Plan Services 18785289 The Krill Co Inc 1275 Main Ave Cleveland OH 44113 Construction Services 5192970 Kelly Services Inc PO Box 820405 Philadelphia PA 191820405 Staffing Services 4807363 Universal Protection Service LP 1440 Rockside Rd Suite 109 Cleveland OH 44134 Security Services 2439134 109 397683260 301769618 504227 699452878 Tuition and Fees 611430 639672054 639672054 Sales and Service Aux 713940 45986701 44564473 1422228 Sales and Service Edu 541800 101817738 101817738 0 0 0 0 787476493 44463921 27905864 16558057 3525341 3525341 497341 249693 731594 1208831 -234253 -959138 -1193391 -230239 -963152 1107121591 0 1033389163 439710 73732428 -439710 73292718 73292718 0 0 0 0 0 1607017960 786054265 29097853 92412964 295095005 295095005 5614454 5614454 6202003 1270994 4153761 777248 456398996 396662129 53129185 6607682 34767245 29907065 4305158 555022 57306971 48186494 7096206 2024271 28302286 24345855 3504615 451816 1478309 586513 891796 0 8248507 434421 7357103 456983 755429 0 755429 0 1100675 0 1100675 0 48245 48245 0 0 0 0 67687283 61000026 6457428 229829 2812516 1696708 1098097 17711 92989954 89660656 2995377 333921 26293671 12594054 13475570 224047 0 0 0 0 73197038 68889472 4291379 16187 18091547 16345242 1361792 384513 0 0 0 0 5480539 4578571 727114 174854 27630115 25956399 1673716 0 13188262 13188262 0 0 71213550 59961342 11252208 0 14637885 2653754 11984131 0 CCLCM 147835180 147835180 0 0 Research 49493018 49493018 0 0 Provision for Bad Debts 7159514 7159514 0 0 Maintenance Supplies 3862179 0 3862179 0 22991925 14799458 7976690 215777 1539882301 1377914586 149449609 12518106 220773766 207036380 131948032 71617838 215308013 253678699 18886868 15862035 0 0 0 0 39448523 34699378 103990 104326 9554104 8575716 2308137847 1432338545 761746595 875799302 656157736 760068458 1737421107 1765189141 0 470466558 494279724 4261815292 4486910997 85759846 107614498 0 0 0 0 385096670 355122562 0 0 0 0 523812717 572880670 0 0 213932255 168300171 1208601488 1203917901 437257250 479735436 2615956554 2803257660 3053213804 3282993096 4261815292 4486910997 X 67135659 146721089 0 0 0 15922544 X false true X true true true X 544390255 579123511 588690959 661420761 699452878 3073078364 0 0 544390255 579123511 588690959 661420761 699452878 3073078364 0 3073078364 0 7607546 36157191 42958931 21060671 107784339 0 0 674211 438475 301469 1414155 0 0 0 0 0 0 3182276858 3462794987 0.9657 0.9652 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false true 460741 false false true 639934 false false 1100675 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY STATE RELATIONS JULY 2023 - SEPTEMBER 2023 * 7/6/2023: Jennifer Ruggles - Attended AICUO call with Chancellor Randy Gardner re: Ohio independent higher education issues. OCTOBER 2023 - DECEMBER 2023 * 10/19/2023: Michael Oakes and Jennifer Ruggles - Meeting with Ohio Dept. of Health re: East Palestine research. * 11/9/2023: Jennifer Ruggles, Sean F. Lowe, Dan Bucci, Lauren Biddlecombe, and Steve Fening - Meeting with Lt. Governor Jon Husted staffer re: School of Engineering research and Cleveland Health Innovation District. * 12/1/2023: Michael Oakes, Jennifer Ruggles, Sean F. Lowe, Dan Bucci, and Steve Fening - Call with Rep. Darnell Brewer re: Ohio Capital Budget proposal. * 12/1/2023: Michael Oakes, Jennifer Ruggles, Sean F. Lowe, Dan Bucci, Andy Cornwell, and Steve Fening - Meeting with Rep. Bride Rose Sweeney re: Ohio Capital Budget proposal. * 12/1/2023: Michael Oakes, Jennifer Ruggles, Sean F. Lowe, Dan Bucci, Andy Cornwell, and Steve Fening - Meeting with Rep. Steve Demetriou re: Ohio Capital Budget proposal. * 12/1/2023: Michael Oakes, Jennifer Ruggles, and Steve Fening - Meeting with Rep. Tom Patton re: Ohio Capital Budget proposal. * 12/4/2023: Jennifer Ruggles, Sean F. Lowe, and Steve Fening - Call with Rep. Michael Skindell re: Ohio Capital Budget proposal. * 12/7/2023: Jennifer Ruggles, Sean F. Lowe, and Steve Fening - Call with Rep. Sean Brennan re: Ohio Capital Budget proposal. * 12/7/2023: Jennifer Ruggles, Sean F. Lowe, and Steve Fening - Call with Rep. Gayle Manning re: Ohio Capital Budget proposal. JANUARY 2024 - MARCH 2024 * 1/3/2024: Sean F. Lowe and Jennifer Ruggles - Emails to Representatives Skindell, Dell'Aquila, Sweeney, Brewer, Upchurch, Manning, Troy, Robinson, Brent, Patton, Brennan, and Demetriou re: Ohio Capital Budget proposal. * 1/18/2024: Jennifer Ruggles & Sean Lowe - Introduction to Chancellor Mike Duffey * 3/5/2024: Michael Oakes, Jennifer Ruggles and Sean F. Lowe - Call with Senator Kristina Roegner re: Ohio Capital Budget proposal. * 3/5/2024: Michael Oakes, Jennifer Ruggles and Sean F. Lowe - Call with Senator Vernon Sykes re: Ohio Capital Budget proposal. * 3/7/2024: Michael Oakes, Jennifer Ruggles, Sean F. Lowe and Steve Fening - Call with Senator Bill Reineke staff re: Ohio Capital Budget proposal. * 3/13/2024: Michael Oakes, Jennifer Ruggles, Sean F. Lowe and Steve Fening - Call with Senator Nathan Manning staff re: Ohio Capital Budget proposal. * 3/13/2024: Michael Oakes, Jennifer Ruggles, Sean F. Lowe - Call with Senator Nickie Antonio re: Ohio Capital Budget proposal. * 3/19/2024: Michael Oakes, Sean F. Lowe, and Steve Fening - Call with Senator Hearcel Craig staff re: Ohio Capital Budget proposal. * 3/27/2024: Michael Oakes, Jennifer Ruggles, Sean F. Lowe, and Steve Fening - Call with Senator Matt Dolan re: Ohio Capital Budget proposal. APRIL 2024 - JUNE 2024 * 5/1/2024: President Eric Kaler, Jennifer Ruggles, Sean F. Lowe, and Steve Fening - Call with Senator Matt Huffman re: Ohio Capital Budget proposal. * 5/3/2024: Jennifer Ruggles and Julian Rogers - Call with Representative Juanita Brent re: Higher education issues * 5/3/2024: Jennifer Ruggles and Julian Rogers - Call with Senator Kent Smith re: Higher education issues * 5/3/2024: Jennifer Ruggles and Julian Rogers - Call with Senator Nickie Antonio re: Higher education issues * 5/3/2024: Jennifer Ruggles and Julian Rogers - Call with Representative Darnell Brewer re: Higher education issues * 5/3/2024: Jennifer Ruggles and Julian Rogers - Call with Representative Bride Rose Sweeney re: Higher education issues * 5/3/2024: Jennifer Ruggles and Julian Rogers - Call with Representative Terrence Upchurch re: Higher education issues * 5/3/2024: Jennifer Ruggles and Julian Rogers - Call with Representative Michael Skindell re: Higher education issues * 5/3/2024: Jennifer Ruggles and Julian Rogers - Call with Representative Phil Robinson re: Higher education issues * 6/18/2024: Jennifer Ruggles, Sean F. Lowe, and Nick Barendt - Call with Ohio Governor Mike DeWine staff and Ohio Department of Higher Education staff re: NIST AI for Resilient Manufacturing Institute proposal. FEDERAL RELATIONS JULY 2023 - SEPTEMBER 2023 * 7/28/2023: Jennifer Ruggles, Katie Brancato, Michael Oakes, and Nick Barendt - Call with Senator Sherrod Brown staff re: EDA TechHubs proposal. * 8/31/2023: President Eric Kaler, Katie Brancato, Michael Oakes, Jennifer Ruggles, Sean F. Lowe, Lauren Biddlecombe, Anirban Sen Gupta, Dustin Tyler, and Vipin Chaudhary - Meeting with Congressman Max Miller re: higher education issues, Department of Defense research, Artificial Intelligence, and cybersecurity. * 9/12/2023: Michael Oakes, Jennifer Ruggles, Julian Rogers, Sean F. Lowe, Lauren Biddlecombe, Nick Barendt - Meeting with Congresswoman Emilia Sykes staff re: NSF Engines, EDA TechHubs, and higher education issues. OCTOBER 2023 - DECEMBER 2023 * 11/1/2023: Michael Oakes, Jennifer Ruggles, Sean F. Lowe, Dan Bucci, Chris Zorman, Lauren Biddlecombe, and Nick Barendt - Meeting with Senator JD Vance staffer re: East Palestine research, NSF Engines, and aerospace research. * 12/6/2023: Michael Oakes and Jennifer Ruggles - Meeting with Senator JD Vance re: East Palestine research. * 12/6/2023: Michael Oakes, Jennifer Ruggles, and Sean F. Lowe - Meeting with Congresswoman Marcy Kaptur staff re: Defense and Energy Appropriations. * 12/6/2023: Michael Oakes, Jennifer Ruggles, and Sean F. Lowe - Meeting with Congressman Max Miller staff re: NASA Appropriations. * 12/7/2023: Michael Oakes, Jennifer Ruggles, and Sean F. Lowe - Meeting with Senator Sherrod Brown staff re: NASA, Defense, and Labor HHS, and VA Appropriations. * 12/7/2023: Michael Oakes, Jennifer Ruggles, and Sean F. Lowe - Meeting with Congressman David Joyce staff re: Higher education issues and Labor HHS Appropriations. * 12/8/2023: Jennifer Ruggles and Sean F. Lowe - Email to Congressman Rudy Yakym re: Higher education issues. JANUARY 2024 - MARCH 2024 * 1/31/2024: Michael Oakes and Jennifer Ruggles - Call with Senator JD Vance staff re: East Palestine research. * 2/13/2024: Sean F. Lowe - Email to Congressman Dave Joyce staff re: Bayh-Dole and March-In Rights. * 2/13/2024: Sean F. Lowe - Email to Congresswoman Emilia Sykes staff re: Bayh-Dole and March-In Rights. * 2/13/2024: Sean F. Lowe - Email to Congressman Mike Turner staff re: Bayh-Dole and March-In Rights. * 2/13/2024: Sean F. Lowe - Email to Congressman Max Miller staff re: Bayh-Dole and March-In Rights. * 2/13/2024: Sean F. Lowe - Email to Congressman Bob Latta staff re: Bayh-Dole and March-In Rights. * 2/13/2024: Sean F. Lowe - Email to Congressman Troy Balderson staff re: Bayh-Dole and March-In Rights. * 2/13/2024: Sean F. Lowe - Email to Congressman Greg Landsman staff re: Bayh-Dole and March-In Rights. * 2/13/2024: Sean F. Lowe - Email to Congressman Brad Wenstrup staff re: Bayh-Dole and March-In Rights. * 2/13/2024: Sean F. Lowe - Email to Congressman Warren Davidson staff re: Bayh-Dole and March-In Rights. * 2/13/2024: Sean F. Lowe - Email to Congressman Mike Carey staff re: Bayh-Dole and March-In Rights. * 2/13/2024: Sean F. Lowe - Email to Senator Sherrod Brown re: Bayh-Dole and March-In Rights. * 2/13/2024: Sean F. Lowe - Email to Senator JD Vance staff re: Bayh-Dole and March-In Rights. * 2/16/2024: Michael Oakes and Jennifer Ruggles - Call with Senator JD Vance staff re: East Palestine research. * 3/1/2024: Sean F. Lowe and Jennifer Ruggles - Email to Congresswoman Shontel Brown staff re: FY 2025 Appropriations Requests (Defense, Labor-HHS, VA, CJS) * 3/1/2024: Sean F. Lowe and Jennifer Ruggles - Email to Congresswoman Marcy Kaptur staff re: FY 2025 Appropriations Requests (Defense, Labor-HHS, VA, CJS) * 3/1/2024: Sean F. Lowe and Jennifer Ruggles - Email to Congressman Max Miller staff re: FY 2025 Appropriations Requests (Defense, Labor-HHS, VA, CJS) * 3/1/2024: Sean F. Lowe and Jennifer Ruggles - Email to Congressman Dave Joyce staff re: FY 2025 Appropriations Requests (Defense, Labor-HHS, VA, CJS) * 3/1/2024: Sean F. Lowe and Jennifer Ruggles - Email to Senator Sherrod Brown staff re: FY 2025 Appropriations Requests (Defense, Labor-HHS, VA, HUD) * 3/1/2024: Sean F. Lowe and Jennifer Ruggles - Email to Senator JD Vance staff re: FY 2025 Appropriations Requests (Defense, Labor-HHS, VA, CJS) * 3/6/2024: Jennifer Ruggles and Sean F. Lowe - Meeting with Congressman David Joyce staff re: Defense Appropriations. * 3/18/2024: Michael Oakes, Jennifer Ruggles, and Sean F. Lowe - Call with Senator JD Vance staff re: East Palestine research. * 3/19/2024: Jennifer Ruggles and Sean F. Lowe - Meeting with Senator Sherrod Brown staff re: FY25 Appropriations. * 3/19/2024: Jennifer Ruggles and Sean F. Lowe - Meeting with Senator JD Vance staff re: FY25 Appropriations. * CONTINUED ON SCHEDULE O X X false 1956613221 54332512 140289210 36102090 43291457 3993618 2067847778 1890707449 28295748 112339915 36119908 34289584 4320399 1956613221 2004374171 76287145 -117489880 26736996 42220483 3506508 1890707449 1570558845 41850987 461720411 36102090 30568257 3085725 2004374171 1568311076 55218732 20199205 35658143 34341400 3170625 1570558845 0.0656 0.1828 0.7516 true false 90104678 90104678 1537137894 1080591698 456546196 4157629 4157629 0 629044686 320560445 308484241 47692960 27028773 20664187 875799302 125299596 F 1639808615 F Equity real estate 80930 F 1765189141 Funds Held By Others 328810145 Health Education Campus 145493939 RIght -of-use assets - operating leases 19975640 494279724 Refundable advances 20116777 Pension liability 26316056 Refundable federal student loans 15371199 Annuities payable 29427673 Deferred income and other liabilities 57092826 Operating Lease Obligations 19975640 168300171 X 1751739510 146721089 0 146721089 1605018421 3993618 -1994079 1999539 1607017960 1521960218 -15922544 -15922544 1537882762 3993618 -1994079 1999539 1539882301 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 ('IRC'). The University is classified as an organization that is not a private foundation under section 509(a) of the IRC 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, 2024 and 2023. 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, 2024 and 2023. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements AMOUNTS INCLUDED IN RENTAL EXPENSE AND ROYALTIES EXPENSE ON THE STATEMENT OF REVENUE - PART VII LINE 6B THAT ARE RECORDED IN THE EXPENSES ON THE AUDITED FINANCIAL STATEMENTS - -1994079 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 PENSION LIFE CHANGES - -15170886 LIFE INCOME AGREEMENTS - -751658 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements AMOUNTS INCLUDED IN RENTAL EXPENSE AND ROYALTIES EXPENSE ON THE STATEMENT OF REVENUE - PART VII LINE 6B THAT ARE RECORDED IN THE EXPENSES ON THE AUDITED FINANCIAL STATEMENTS - -1994079 true true false 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 East Asia and the Pacific 0 5 Grantmaking 465722 East Asia and the Pacific 0 3 Program Services Study Abroad 172821 Europe (Including Iceland and Greenland) 0 4 Grantmaking 843571 Europe (Including Iceland and Greenland) 0 7 Program Services Study Abroad 1148225 North America (Canada & Mexico only) 0 1 Grantmaking 184439 South Asia 0 2 Grantmaking 130631 South Asia 0 2 Program Services Study Abroad 99274 Sub-Saharan Africa 6 17 Grantmaking 3990092 East Asia and the Pacific 0 0 Investments 202116865 Europe (Including Iceland and Greenland) 0 0 Investments 287532622 North America (Canada & Mexico only) 0 0 Investments 14414524 South America 0 0 Investments 984346 Sub-Saharan Africa 0 0 Investments 13219065 Europe (Including Iceland and Greenland) 0 0 Program Services RESEARCH 48241 South Asia 0 0 Program Services RESEARCH 100000 Middle East and North Africa 0 3 Program Services STUDY ABROAD 64582 East Asia and the Pacific 0 0 Program Services RESEARCH 5407 North America (Canada & Mexico only) 0 0 Program Services STUDY ABROAD 100802 6 44 0 0 6 44 525515020 106209 525621229 East Asia and the Pacific RESEARCH 60000 WIRE TRANSFER 0 N/A N/A North America (Canada & Mexico only) RESEARCH 12155 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 50305 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 267214 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 774787 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 86548 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 21713 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 2329258 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 16523 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 265471 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESEARCH 136905 WIRE TRANSFER 0 N/A N/A North America (Canada & Mexico only) RESEARCH 87056 WIRE TRANSFER 0 N/A N/A East Asia and the Pacific RESERACH 93727 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 76789 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 245340 WIRE TRANSFER 0 N/A N/A South Asia RESEARCH 35750 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 25000 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 191488 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 30000 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 34987 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 153608 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 26870 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 16881 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 14127 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 28594 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 45439 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 44254 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 50250 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 28280 WIRE TRANSFER 0 N/A N/A North America (Canada & Mexico only) RESEARCH 78750 WIRE TRANSFER 0 N/A N/A North America (Canada & Mexico only) RESEARCH 6477 WIRE TRANSFER 0 N/A N/A South Asia RESEARCH 25000 WIRE TRANSFER 0 N/A N/A South Asia RESEARCH 69881 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 62325 WIRE TRANSFER 0 N/A N/A Europe (Including Iceland and Greenland) RESEARCH 98400 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 8381 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 10500 WIRE TRANSFER 0 N/A N/A Sub-Saharan Africa RESEARCH 5417 WIRE TRANSFER 0 N/A N/A 0 38 true false true 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 3 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual,Cash; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual X X X X X X true Huron Consulting Group Inc 550 West Van Buren Street Chicago IL 60607 CONSULTING SERVICES false 0 8566 -8566 Grenzebach Glier & Associates 401 North Michigan Avenue Chicago IL 60611 Consulting Services false 0 39679 -39679 0 48245 -48245 CO DC ME AK MD MA MI NH NY OH OK OR PA AZ SC WA true TUITION AND FEES 11829 210389703 0 N/A N/A FELLOWS - TUITION AND FEES 5781 80534599 0 N/A N/A STIPENDS AND ALLOWANCES 2086 4170703 0 N/A N/A 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 and fees 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 Eric Kaler President, Ex Officio 1365978 0 390000 0 90338 0 35028 0 13731 0 1895075 0 75000 0 Ben Vinson Provost & Executive Vice President (End 6/30/23) 435100 0 0 0 61925 0 22896 0 5922 0 525843 0 0 0 John Sideras Executive VP for Finance & CFO 750257 0 565000 0 26691 0 35028 0 14660 0 1391636 0 0 0 Peter Poulos VP, Gen Counsel, Secretary 565199 0 100000 0 300 0 35028 0 13747 0 714274 0 0 0 Joy Ward Provost & Executive Vice President (Beg 1/1/2024) 514866 0 0 0 1242 0 35028 0 8571 0 559707 0 0 0 Michael Lee Treasurer 226886 0 0 0 2322 0 24748 0 8539 0 262495 0 0 0 Pamela Davis Professor 465107 0 0 0 27944 0 35028 0 9096 0 537175 0 0 0 Cyrus Taylor Professor 233287 0 0 0 5525 0 26603 0 15237 0 280652 0 0 0 Stanton Gerson Sr. VP; Dean & Professor 1033532 0 0 0 84987 0 235028 0 13668 0 1367215 0 66667 0 Carol Moss Sr. VP for University Relations and Development 573583 0 150000 0 26064 0 35028 0 12031 0 796706 0 0 0 Tim Milanich Chief Investment Officer 448725 0 315164 0 1110 0 35028 0 19040 0 819067 0 0 0 Gary Schwartz Professor 705805 0 0 0 0 0 14937 0 10740 0 731482 0 0 0 Dale Baur Professor 682429 0 0 0 13421 0 35028 0 13184 0 744062 0 0 0 Jonathan Haines Professor 560934 0 0 0 4491 0 35028 0 15188 0 615641 0 0 0 Michael William Konstan Professor 448397 0 0 0 22900 0 35028 0 6507 0 512832 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 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 Universities 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 7 Non-fixed payments For non-fixed payments, accomplishment of set performance indicators both financial and non-financial are required to receive such payments Schedule J, Part II, Column (F) ERIC KALER WAS ISSUED $225,000 OF DEFERRED COMPENSATION FOR THE FISCAL YEAR ENEDED JUNE 30, 2022, NONE OF WHICH HAS BEEN PAID. 33-1/3% VESTED ON JUNE 30, 2022. AN ADDITIONAL 33-1/3% VESTED ON JUNE 30, 2023, AND THE FINAL 33-1/3% VESTED ON JUNE 30, 2024. Schedule J, Part II, Column (F) STANTON GERSON WAS ISSUED $200,000 OF DEFERRED COMPENSATION, NONE OF WHICH HAS BEEN PAID. 33-1/3% VESTED ON JUNE 30, 2022. AN ADDITIONAL 33-1/3% VESTED ON JUNE 30, 2023, AND THE FINAL 33-1/3% VESTED ON JUNE 30, 2024. GERON WAS ISSUED AN ADDITIONAL $200,000 OF DEFERRED COMPENSATION ON JUNE 30, 2024, NONE OF WHICH HAS BEEN PAID. 33-1/3% WILL VEST ON JUNE 30, 2025. AN ADDITIONAL 33-1/3% WILL VEST ON JUNE 30, 2026, AND THE FINAL 33-1/3% WILL VEST ON JUNE 30, 2027. A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756BTA8 2006-12-21 91083060 REFUND 1997A&C, 2002B AND 2004A 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 C Ohio Higher Education Facility Commission 346849674 67756DJY3 2016-11-30 184252980 Refund Prior Bonds & CP II true false false D Ohio Higher Education Facility Commission 346849674 67756DRJ7 2018-05-31 103353700 REFUND 2015B & CP false false false A 76650000 0 91083060 0 0 0 1258133 0 0 0 89824927 0 2009 false true true true B 38050000 0 56908049 0 0 0 707251 0 0 47097641 9103157 0 2015 true false true true C 4680000 47090000 184252980 0 1369700 0 0 0 182883280 0 true true true true D 7025000 0 103353700 0 0 0 723700 0 0 0 102630000 0 true false true true A false true true true true false 0.0 0.0 0.0 false false true B false true true true true false 0.0267 0.0035 0.0302 false false true C false true true true true false 0.0015 0.0038 0.0053 false false true D false true true true true false 0.0035 0.0064 0.0099 false false true A false true false true false false false false true B false true false true false false false false true C false true false true false false false false true D false true false true 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 B The difference in the amount indicated in Part II, Line 3 and the issue price in Part I, Column B is accrued interest. Schedule K, Part II, Line 3 Issue Price and Total Proceeds of Issue Difference Bond E 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 Issue Price and amount of Expenditures difference D2 There are proceeds in escrow due to the fact they are being used for construction. These proceeds are being drawn once the expenditures have occurred. Schedule K, Part II Issue Price and amount of Expenditures difference A3 There are proceeds in escrow due to the fact they are being used for construction. These proceeds are being drawn once the expenditures have occurred. Schedule K, Part II, Line 3 Issue Price and Total Proceeds of Issue Difference Bond F The difference in the amount indicated in Part II, Line 3 and the issue price in Part I, Column F is accrued interest. Schedule K, Part II, Line 3 Issue Price and Total Proceeds of Issue Difference Bond G The difference in the amount indicated in Part II, Line 3 and the issue price in Part I, Column G is accrued interest. Schedule K, Part IV, Line 2c COLUMN A Issuer name: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION The calculation for computing no rebate due was performed on 12/21/2021 Schedule K, Part IV, Line 2c COLUMN B Issuer name: Ohio Higher Education Facility Commission The calculation for computing no rebate due was performed on 02/25/2020 Schedule K, Part IV, Line 2c COLUMN C Issuer name: Ohio Higher Education Facility Commission The calculation for computing no rebate due was performed on 12/28/2021 Schedule K, Part IV, Line 2c COLUMN D Issuer name: Ohio Higher Education Facility Commission The calculation for computing no rebate due was performed on 05/31/2023 Schedule K, Part IV, Line 2c COLUMN A Issuer name: OHIO HIGHER EDUCATION FACILITY COMMISSION The calculation for computing no rebate due was performed on 12/17/2024 Schedule K, Part IV, Line 2c COLUMN B Issuer name: OHIO HIGHER EDUCATION FACILITY COMMISSION The calculation for computing no rebate due was performed on 12/17/2024 A OHIO HIGHER EDUCATION FACILITY COMMISSION 346849674 67756DVN3 2019-12-17 38305538 REFUND 2015A AND BUILDING CONSTRUCTION false false false B OHIO HIGHER EDUCATION FACILITY COMMISSION 346849674 67756DVP8 2019-12-17 35815000 BUILDING CONSTRUCTION false false false C OHIO HIGHER EDUCATION FACILITY 346849674 67756DZJ8 2021-12-01 63455000 REFUND 2019A false false false A 0 0 38319274 0 0 0 0 0 0 15992582 22326692 0 2022 true false false true B 0 0 35838993 0 0 0 336372 0 0 35478628 23993 0 2022 false false false true C 0 0 68731526 0 0 0 0 0 0 0 68731526 0 true false true true A false false true true true false 0.0084 0.0012 0.0096 false false true B false false true true true false 0.0 0.0 0.0 false false true C false false true true true false 0.0 0.0 0.0 false false true A false true false true false false false false true B false true false true false false false false true C false true false false true false false false true A true B true C true X 1 1 Cost X 123016 Cost X 1 198000 Market value X Equipment 12 55739 Cost X Event Costs 16 127471 Cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - Equipment The number of contributions received Other - Event Costs The number of contributions received Books and publications - The number of contributions received Real estate - Residential - The number of contributions received Art - Works of art - The number of contributions received Form 990, Part III, Line 4d Description of other program services (Expenses $ 113,440,818 including grants of $)(Revenue $ 45,986,701) 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 1a Delegate broad authority to a committee The University's Bylaws delegate authority to act on Board of Trustees' behalf to an executive committee that has broad authority to act on behalf of the Board of Trustees. The Executive Committee of the Board of Trustees consists of the Chair of the Board (who shall also serve as the Chair of the Executive Committee); the immediate past Chair of the Board (for the first two years after the immediate past Chair's term as Chair has ended); the Vice Chair(s) of the Board; the chairs of the Academic Affairs and Student Life, Audit, Campus Planning, Compensation, Development and University Relations, Finance, Investment, Research and Technology Transfer, and Trustees and Governance Committees (collectively "Standing Committees"); the President; and at least two, but no more than five, other Trustees (each such other Trustee, an "At-large EC Member"). At no time shall the number of members of the Executive Committee exceed eighteen. In the intervals between meetings of the Trustees, the Executive Committee shall have full power to take all and every action which the Trustees are authorized to take except: (a) the appointment and renewal of Trustees; (b) the filling of At-large EC Member vacancies on the Executive Committee; (c) the appointment of the Chair of the Board and Standing Committee chairs; (d) the election or removal from office of the President and approval of the President's total compensation arrangement; (e) the amendment of the Articles of Incorporation or Bylaws; and (f) the approval of any agreement that requires approval of the other party's or parties' full board(s). The Executive Committee shall meet at least three times during the year, and at such other times as the Chair of the Board or three members of the Executive Committee shall find necessary. 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 Controller's 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 with the exception of volunteer faculty in the school of medicine and 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 other 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, which 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. D. 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. E. 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. F. Relevant information with respect to a property transaction includes: (1) current independent appraisals; and (2) offers received in a competitive and open bidding process. G. 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: (1) The terms of the transaction approved; (2) The date the transaction is approved; (3) The members of the decision making body present during debate and who participated in voting; (4) The comparability data obtained and relied upon and how it was obtained; and (5) 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 Division of Finance Office website in addition to the external website Guidestar. Financial Statements are available on the University's website. Form 990, Part XI, Line 9 Other changes in net assets or fund balances LIFE INCOME ACTUARIAL ADJUSTMENT - 751658; PENSION PLAN CHANGES - 15170886; Schedule C, Part II-B, Line 1 Continued * 3/19/2024: Jennifer Ruggles and Sean F. Lowe - Meeting with Congresswoman Marcy Kaptur staff re: FY25 Appropriations. * 3/19/2024: Jennifer Ruggles - Meeting with Congresswoman Shontel Brown staff re: FY25 Appropriations. * 3/19/2024: Jennifer Ruggles and Sean F. Lowe - Meeting with Congressman Max Miller staff re: FY25 Appropriations. APRIL 2024 - JUNE 2024 * 4/3/2024: Sean F. Lowe - Email to Congresswoman Emilia Sykes staff re: ARPA-H * 4/3/2024: Sean F. Lowe - Email to Congresswoman Shontel Brown staff re: ARPA-H * 4/3/2024: Sean F. Lowe - Email to Congressman Mike Turner staff re: ARPA-H * 4/3/2024: Sean F. Lowe - Email to Congressman Dave Joyce staff re: ARPA-H * 4/3/2024: Sean F. Lowe - Email to Congressman Bob Latta staff re: ARPA-H * 4/3/2024: Sean F. Lowe - Email to Congressman Troy Balderson staff re: ARPA-H * 4/3/2024: Sean F. Lowe - Email to Congresswoman Marcy Kaptur staff re: ARPA-H * 4/3/2024: Sean F. Lowe - Email to Congressman Max Miller staff re: ARPA-H * 4/15/2024: Jennifer Ruggles and Julian Rogers - Call with Congresswoman Shontel Brown staff re: Higher education issues and FY25 appropriations. * 4/30/2024: Jennifer Ruggles and Sean F. Lowe - Email to Congresswoman Shontel Brown staff re: FY25 NIH Appropriations * 5/2/2024: Sean F. Lowe - Email to Congressman Dave Joyce staff re: FY25 HHS Appropriations * 5/15/2024: Michael Oakes, Jennifer Ruggles, and Sean F. Lowe - Call with Senator JD Vance staff re: East Palestine research. * 6/18/2024: Jennifer Ruggles and Sean F. Lowe - Call with Congressman David Joyce staff re: Defense appropriations. * 6/18/2024: Jennifer Ruggles and Sean F. Lowe - Call with Congressman Max Miller staff re: Defense appropriations. * 6/18/2024: Jennifer Ruggles and Sean F. Lowe - Call with Congresswoman Shontel Brown staff re: Defense appropriations. * 6/26/2024: Jennifer Ruggles and Sean F. Lowe - Meeting with Senator Sherrod Brown staff re: FY25 appropriations. * 6/26/2024: Jennifer Ruggles and Sean F. Lowe - Meeting with Senator JD Vance staff re: FY25 appropriations. * 6/26/2024: Jennifer Ruggles and Sean F. Lowe - Meeting with Congressman David Joyce staff re: FY25 appropriations. 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