2026-06-12T15:32:11+00:00 2025-07-31 350921680 CROWE LLP 4801 Olympia Park Plaza Suite 4000 Louisville KY 402412098 990 2024-08-01 344431169 The University of Findlay UNIV 4194344524 1000 North Main Street Findlay OH 45840 Jennifer Ramey Treasurer 4194344505 2026-06-12 true true RACHEL SPURLOCK P00520729 5023263996 2026-06-12 2024 2025-03-06 01:10:19Z Dr Katherine Fell 1000 North Main Street Findlay OH 45840 194629852 false X www.findlay.edu X 1882 OH The mission of The University of Findlay is to equip our students for meaningful lives and productive careers. 29 28 1979 250 363885 87366 14764733 17423023 127980696 125366685 2659850 3129108 7093008 6489774 152498287 152408590 60236699 61424863 0 51652460 52455075 0 0 1230695 41185542 39774569 153074701 153654507 -576414 -1245917 238271885 241219172 59739476 62089396 178532409 179129776 The mission of The University of Findlay is to equip our students for meaningful lives and productive careers. false false 130282622 61424863 116878250 UNIVERSITY OF FINDLAY IS A COMPREHENSIVE, PRIVATE UNIVERSITY THAT OFFERS BOTH UNDERGRADUATE AND GRADUATE STUDIES AND IS ACCREDITED BY THE HIGHER LEARNING COMMISSION. UNIVERSITY OF FINDLAY OFFERS MORE THAN 44 AREAS OF UNDERGRADUATE STUDY AND HAS A CURRENT UNDERGRADUATE ENROLLMENT OF NEARLY 2,001 STUDENTS. SOME OF THE MORE POPULAR UNDERGRADUATE PROGRAMS INCLUDE: BUSINESS (299 STUDENTS), EDUCATION (143 STUDENTS), HEALTH PROFESSIONS (381 STUDENTS), PHARMACY (128 STUDENTS), LIBERAL ARTS (201 STUDENTS), NATURAL SCIENCE (796 STUDENTS) AND OTHER (53 STUDENTS). MANY OF THE UNIVERSITY'S PROGRAMS HAVE A NATIONAL REPUTATION INCLUDING PRE-VETERINARY MEDICINE AND EQUESTRIAN STUDIES. UNIVERSITY OF FINDLAY OFFERS A VARIETY OF GRADUATE PROGRAMS INCLUDING: MASTERS OF BUSINESS (129 STUDENTS), EDUCATION (185 STUDENTS), HEALTH PROFESSIONS SUCH AS PHYSICAL THERAPY, OCCUPATIONAL THERAPY, ATHLETIC TRAINING, PHYSICIAN ASSISTANT, AND HEALTH INFORMATICS (378 STUDENTS), PHARMACY (144 STUDENTS), LIBERAL STUDIES (25 STUDENTS) AND SCIENCE (71 STUDENTS). TOTAL GRADUATE STUDENTS CURRENTLY ENROLLED ARE MORE THAN 941. 9806219 14645951 UNIVERSITY OF FINDLAY HAS VARIOUS AUXILIARY DEPARTMENTS THAT PROVIDE SERVICES TO THEIR STUDENTS, THESE AUXILIARY DEPARTMENTS INCLUDE DORMITORIES FOR STUDENT LIVING, DINING HALLS, CAMPUS STORES FOR STUDENTS AND THE UNIVERSITY'S ON-CAMPUS VETERINARY CLINIC. 140088841 true true false false false false false true true true true true false false true true true false true false true false false false true false false false true true true false false false false false false false false true false true true false false false true false false false false true 4141 0 true 1979 true true true false false false false true true false false false false false false X 29 28 true false false false false false false true true false false false true true true true true true true false false false CO AK MD MA MI NH NY OK OR SC WA X Jennifer Ramey 4194344505 1000 N MAIN ST FINDLAY OH 45840 Billy Watterson Vice Chair 1.0 X X 0 0 0 Brant Rhoad Vice Chair 1.0 X X 0 0 0 Chris Ostrander Chair 1.0 X X 0 0 0 Andrew Draper Trustee 1.0 X 0 0 0 Angela Briggs Trustee 1.0 X 0 0 0 Angela Brown Trustee 1.0 X 0 0 0 Bill Kose Trustee 1.0 X 0 0 0 Brian Partee Trustee 1.0 X 0 0 0 Brian Young Trustee 1.0 X 0 0 0 Charles Bills Trustee 1.0 X 0 0 0 Cheryl Buckland Trustee 1.0 X 0 0 0 Chuck Daniels Trustee 1.0 X 0 0 0 Clifford Cook Trustee 1.0 X 0 0 0 Conlan Swope Trustee (as of 5/9/25) 1.0 X 0 0 0 Craig Crotteau Trustee (thru 2/22/25) 1.0 X 0 0 0 Don Manley Trustee 1.0 X 0 0 0 Gulshan Mehta Trustee (as of 10/18/24) 1.0 X 0 0 0 Joey Huang Trustee 1.0 X 0 0 0 Kim Stumpp Trustee (as of 10/18/24) 1.0 X 0 0 0 Lance Finley Trustee 1.0 X 0 0 0 Lynn Child Trustee 1.0 X 0 0 0 Marian Lowe Trustee 1.0 X 0 0 0 Melissa Duflock Trustee 1.0 X 0 0 0 Michael Harrington Trustee 1.0 X 0 0 0 Paul Palmer Trustee 1.0 X 0 0 0 Phil Kortokrax Trustee 1.0 X 0 0 0 Philip Scott Trustee 1.0 X 0 0 0 Tim Nesler Trustee 1.0 X 0 0 0 Tod Beckett Trustee 1.0 X 0 0 0 Vincent Passaro Trustee (as of 5/9/25) 1.0 X 0 0 0 Anne Kenworthy VP for Enrollment & Marketing (Thru 11/19/24) 40.0 X 159101 0 29245 Brandi Laurita VP for Student Affairs and Athletics 40.0 X 152961 0 37063 Brandon Heidepriem Interim VP of ITS (thru 12/20/24), VP of ITS 40.0 X 145017 0 32619 Christine Denecker Interim VP of Acad. Affairs (as of 8/1/25) / VP of Acad. Affairs (as of 1/1/26) 40.0 X 119798 0 13577 Darin Fields VP of Academic Affairs (thru 7/31/25) 40.0 X 201165 0 28698 Elizabeth B Ditto Executive Assistant to the President / Secretary 40.0 X 79810 0 15434 Heather Ward VP of Human Resources, Interim VP For Business Affairs (as of 8/1/25) 40.0 X 143811 0 21032 Jennifer Ramey Asst. VP accounting/controller & Asst. treasurer (as of 5/5/25) 40.0 X 0 0 0 Katherine R Fell President 40.0 X 350616 0 77763 Kenneth McIntyre VP of Advancement 40.0 X 161148 0 38192 Nikki Hintze VP for Enrollment & Marketing (as of 2/20/25) 40.0 X 91274 0 12279 Raymond McCandless VP of ITS (Thru May 2024) 40.0 X 156036 0 27422 Rob Sauritch Treasurer / CFO / VP for Business Affairs (11/11/24 - 7/31/25) 40.0 X 21000 0 754 Debra Parker Dean, College of Pharmacy 40.0 X 212473 0 36242 C Damon Osborne Asst. VP of Academic Affairs (thru July 2025), Dir. of Academic Services 40.0 X 142180 0 16020 Lok C Lew Yan Voon Dean, College of Sciences 40.0 X 142373 0 32526 Lori Ernsthausen Associate Professor and Associate Dean 40.0 X 142227 0 27533 Ronald Tulley Senior Advisor for College Transition and Culture 40.0 X 148683 0 3603 Ryan Schneider Assoc. Professor, Assoc. Dean, and Dept. Chair 40.0 X 155791 0 14554 2725464 0 464556 56 false true false Christa Russell (DBA Flag City Residential and Commercial Cleaning) 208 E Edgar Ave Findlay OH 45840 Cleaning services 267614 K & E HVAC Solutions LLC 19454 State Route 235 Bluffton OH 45817 Construction & Repair 262729 Timely Telehealth LLC 1315 S Adams St Fort Worth TX 76104 Healthcare 257607 Watermark Insights LLC PO Box 736632 Dallas TX 753736632 Software licensing/subscriptions 124791 Crowe LLP PO Box 71570 Chicago IL 606941570 Audit & Tax Services 119470 7 23300 8434155 8965568 5866483 17423023 TUITION AND FEES 611710 109664683 109664683 DORMITORIES 721310 7125258 7125258 DINING HALLS 722310 5934260 5934260 MISCELLANEOUS AUXILIARY 611710 2240996 1918617 322379 CAMPUS STORE 459410 269504 269504 131984 131984 0 0 125366685 2276858 41506 2235352 128143 75035 53108 0 53108 53108 42907855 42055605 852250 0 852250 852250 47393 23300 90622 -43229 -43229 HORSE FARM INCOME 900099 1801870 1801870 PRINT AND POSTAL 900099 492134 492134 Rentals 900099 314868 314868 3871023 3871023 0 0 6479895 152408590 131524201 363885 3097481 61424863 61424863 2357041 1081671 1076030 199340 220966 91320 129646 30251433 26988066 2990301 273066 9290940 7969758 1187488 133694 2383117 2044235 304590 34292 7951578 6820855 1016302 114421 167400 167400 114933 114933 170648 12848 157800 3221319 3221319 0 0 1800788 1539142 213914 47732 2108990 1448485 595498 65007 2131923 205007 1821036 105880 2928221 2459247 426644 42330 2067234 1799172 213695 54367 30784 30784 2066378 1753974 312404 548029 404773 95681 47575 6817909 5613641 1204268 933983 928826 5157 Contract Food Services 5255388 5220625 34763 Educational Supplies 2392846 2392846 Book Store 2298598 2298598 Repairs and Maintenance 2077845 1842580 235174 91 2641353 2496206 67010 78137 153654507 140088841 12334971 1230695 4923616 5619341 7205370 3971087 2964673 2662409 2440285 2014147 0 0 0 0 364140 315897 362834 379105 1810544 1175036 250177841 101771611 147775804 148406230 47882682 52093670 18066485 20055596 0 4475452 4526654 238271885 241219172 9650895 12916357 4222524 5328277 40907732 39632382 2063757 2242547 0 0 2757946 1931899 136622 37934 59739476 62089396 X 105967585 104723901 72564824 74405875 178532409 179129776 238271885 241219172 X -1245917 3614983 -1771699 X false true true true true X 13667049 18756279 10179146 14764733 17423023 74790230 0 0 13667049 18756279 10179146 14764733 17423023 74790230 4978540 69811690 1646733 2281042 2514573 2536422 2405001 11383771 0 34689 82762 94735 87366 299552 70121 21127 40342 56177 93993 281760 86755313 658792388 0.80470 0.80626 X Schedule A, Part II Public Support Test PART II HAS BEEN COMPLETED TO PROVE THE COLLEGE MEETS THE PUBLIC SUPPORT TEST AND THEREFORE QUALIFIES TO USE THE SPECIAL RULE IN REPORTING ON SCHEDULE B. Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING REVENUE, COLUMN A - 70121.0, COLUMN B - 21127.0, COLUMN C - 40342.0, COLUMN D - 56177.0, COLUMN E - 93993.0, COLUMN F - 281760.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2238530 24327012 X X X X false false true X 56620691 963075 5372078 823507 339030 61793307 53744271 952951 3705405 1336668 445268 56620691 51976673 1220215 2153714 1189505 416826 53744271 55538246 1300387 -3294351 1149149 418460 51976673 44054085 1404023 11508978 1161265 267575 55538246 0.0 1.0 0.0 false false 9795548 9795548 164748857 68806224 95942633 0 0 0 47052142 32382570 14669572 28581294 582817 27998477 148406230 Closely-held equity interests Financial derivatives HEDGE FUNDS OF FUNDS 10053057 F PRIVATE EQUITY FUNDS 7911639 F REAL ESTATE FUNDS 175143 F LIMITED PARTNERSHIPS 1915757 F 20055596 Federal Income Taxes Advances from govt and student loans 37934 37934 X 92992708 3614983 165697 3780680 89212028 63196562 63196562 152408590 92395341 165697 165697 92229644 61424863 61424863 153654507 Schedule D, Part III, Line 4 Collections of art - description of collections THE MAZZA MUSEUM IS DEDICATED TO COLLECTING, EXHIBITING AND PRESERVING ORIGINAL ART FROM CHILDREN'S PICTURE BOOKS. THE MUSEUM IS THE WORLD'S FIRST AND LARGEST TEACHING MUSEUM DEVOTED TO LITERACY AND THE ART OF CHILDREN'S PICTURE BOOKS. FOUNDED IN 1982, THE MUSEUM CONTAINS MORE THAN 17,052 ORIGINAL ARTWORKS. Schedule D, Part IV, Line 2b Explanation of escrow agreement The University invests funds for the benefit of Winebrenner Theological Seminary. Schedule D, Part V, Line 4 Intended uses of endowment funds THE INTENDED USE OF THE ENDOWMENT FUND IS FOR SCHOLARSHIPS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The University has been approved under Internal Revenue Code Section 501 (c)(3) as a nonprofit organization exempt from federal taxes on its normal activities. 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 July 31, 2025 and 2024. 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 years ended July 31, 2025 and 2024 and the University does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rental Expense - 75035 Fundraising Expense - 90662 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarship Exp - 61424863 Split Interest Exp - 1771699 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expense - 75035 Fundraising Expense - 90662 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarship Expense - 61424863 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY CLEARLY DEFINED IN ALL UNIVERSITY LITERATURE Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES: PASSED THROUGH THE GREATER CINCINNATI OCCUPATIONAL HEALTH CENTER, NIEHS HAZARDOUS WASTE WORKER HEALTH AND SAFETY TRAINING. U.S. DEPARTMENT OF STATE: BUREAU OF EDUCATIONAL AND CULTURAL AFFAIRS GRANT DIVISION, PROFESSIONAL AND CULTURAL EXCHANGE PROGRAMS - CITIZEN EXCHANGES. U.S. DEPARTMENT OF HOMELAND SECURITY: PASSED THROUGH EASTERN KENTUCKY UNIVERSITY, STATE AND LOCAL HOMELAND SECURITY TRAINING PROGRAM. U.S. DEPARTMENT OF HOMELAND SECURITY: PASSED THROUGH OHIO DEPARTMENT OF PUBLIC SAFETY, STATE AND LOCAL HOMELAND SECURITY TRAINING PROGRAM. NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION: PASSED THROUGH THE OHIO STATE UNIVERSITY RESEARCH FOUNDATION, RESEARCH AND DEVELOPMENT, EDUCATION AND TRAINING, AND ADVISORY SERVICES. true Central America and the Caribbean 0 0 Investments 16078103 South Asia 0 0 Program Services Recruiting/Academics 6264 East Asia and the Pacific 0 0 Program Services Recruiting/Academics 34418 Europe (Including Iceland and Greenland) 0 0 Program Services Recruiting/Academics 42690 Europe (Including Iceland and Greenland) 0 0 Investments 1378258 North America (Canada & Mexico only) 0 0 Program Services Recruiting/Academics 100 South America 0 0 Program Services Recruiting/Academics 7730 Central America and the Caribbean 0 0 Program Services Recruiting/Academics 378 Sub-Saharan Africa 0 0 Program Services Recruiting/Academics 922 0 0 0 0 0 0 17548863 0 17548863 true false true true true true Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds The financial aid office issues the funds to the students and monitors the use of the funds to ensure that they are used for their intended purpose. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual Oiler Golf Outing 70693 23300 47393 11450 29135 28515 13908 7614 0 0 70693 23300 47393 11450 29135 28515 13908 7614 90622 -43229 true PRESIDENT SCHOLARSHIPS 1189 9674369 TRUSTEE SCHOLARSHIPS 1962 20787704 FEDERAL GRANTS 1655 3701875 ATHLETIC SCHOLARSHIPS 992 7214104 OHIO GRANTS 1234 2650541 ENDOWMENT SCHOLARSHIPS 1314 1782089 OTHER SCHOLARSHIPS 4253 8218489 Dean's Scholarship 454 3878500 International Scholarships 2573 3517192 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds The financial aid office notifies students when our comprehensive endowment scholarship application goes live (first week of February). Once notified, students fill out an application to apply for the respective scholarship. If the scholarship is for a specific program, the dean or other faculty member for that program will review the applications and make recommendations to the financial aid office and who should receive the award. Financial aid verifies again if the student is still eligible for the award and issues the funds to the recommended students. The financial aid office monitors the use of the funds to ensure that they are used for their intended purpose. X X X true true X X X X false false false false false false false false false Katherine R Fell President 326825 0 0 0 23791 0 9487 0 68276 0 428379 0 0 0 Darin Fields VP of Academic Affairs (thru 7/31/25) 201165 0 0 0 0 0 5224 0 23474 0 229863 0 0 0 Kenneth McIntyre VP of Advancement 160411 0 0 0 737 0 4332 0 33860 0 199340 0 0 0 Raymond McCandless VP of ITS (Thru May 2024) 156036 0 0 0 0 0 4096 0 23326 0 183458 0 0 0 Brandi Laurita VP for Student Affairs and Athletics 138386 0 0 0 14575 0 3769 0 33294 0 190024 0 0 0 Anne Kenworthy VP for Enrollment & Marketing (Thru 11/19/24) 156671 0 0 0 2430 0 4032 0 25213 0 188346 0 0 0 Brandon Heidepriem Interim VP of ITS (thru 12/20/24), VP of ITS 145017 0 0 0 0 0 3825 0 28794 0 177636 0 0 0 Heather Ward VP of Human Resources, Interim VP For Business Affairs (as of 8/1/25) 129231 0 0 0 14580 0 1478 0 19554 0 164843 0 0 0 Debra Parker Dean, College of Pharmacy 212473 0 0 0 0 0 5543 0 30699 0 248715 0 0 0 Ryan Schneider Assoc. Professor, Assoc. Dean, and Dept. Chair 155791 0 0 0 0 0 3774 0 10780 0 170345 0 0 0 Lori Ernsthausen Associate Professor and Associate Dean 142227 0 0 0 0 0 3746 0 23787 0 169760 0 0 0 Ronald Tulley Senior Advisor for College Transition and Culture 148683 0 0 0 0 0 3191 0 412 0 152286 0 0 0 Lok C Lew Yan Voon Dean, College of Sciences 142373 0 0 0 0 0 3875 0 28651 0 174899 0 0 0 C Damon Osborne Asst. VP of Academic Affairs (thru July 2025), Dir. of Academic Services 129422 0 0 0 12758 0 3327 0 12693 0 158200 0 0 0 Schedule J, Part I, Line 1a Travel for companions THE PRESIDENT'S SPOUSE ACCOMPANIES HER ON EVENTS DEEMED TO BE A BONA FIDE BUSINESS PURPOSE FOR THE UNIVERSITY. AS SUCH, THESE ARE NOT CONSIDERED TAXABLE INCOME TO THE PRESIDENT. Schedule J, Part I, Line 1a Housing allowance or residence for personal use The president is required to live on campus as a condition of employment. This benefit is considered nontaxable pursuant to IRC Section 119. An estimated value of the benefit was reported for the President in the amount of $41,820. Schedule J, Part I, Line 1a Health or social club dues or initiation fees THE UNIVERSITY PAYS FOR THE DUES AND HOSPITALITY EXPENSES AT THE FINDLAY COUNTRY CLUB FOR THE PRESIDENT AND VICE PRESIDENT OF STUDENT AFFAIRS AND ATHLETICS TO CULTIVATE POTENTIAL DONORS. A PORTION OF THIS BENEFIT IS DEEMED TO BE FOR BUSINESS USE AND IS TREATED AS NONTAXABLE COMPENSATION. A SEPARATE PORTION OF THIS BENEFIT IS DEEMED TO BE FOR PERSONAL USE AND IS TREATED AS TAXABLE COMPENSATION. A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756DTH9 2019-03-22 42123854 Current refunding of bonds issued: 03-06-2009 11-29-2012 05-05-2016 01-12-2017 11-09-2017 false false false A 1375000 0 42123854 3146750 3387208 0 0 0 0 0 35589896 0 2019 true true true true A false false false false false false 0.0 0.0 0.0 false false 0 false true A false false true false false false 0 false false false 0 false false true A true KATHLEEN CRATES FAMILY MEMBER OF LYNN CHILD, TRUSTEE 91320 COMPENSATION false Michelle Heidepriem FAMILY MEMBER OF BRANDON HEIDEPRIEM, OFFICER 134734 COMPENSATION false 37 2238530 Other 5 174954 Market value X Horse/Livestock 27 2481800 Other X Miscellaneous Items 39 169199 Other X TURF FIELD 1 490000 Cost X Medical Imaging Equipment 1 312000 Cost 27 false true false Schedule M, Part I Explanations of reporting method for number of contributions Art - Works of art - Number of Contributions Other - Horse/Livestock Number of Contributions Other - Miscellaneous Items Number of Contributions Other - TURF FIELD Number of Contributions Other - Medical Imaging Equipment - Number of Contributions Securities - Publicly traded - Number of Contributions Form 990, Part VI, Line 15b Process to establish compensation of other officers or key employees THE COMPENSATION OF THE OFFICERS IS DETERMINED BY THE PRESIDENT. THE PRESIDENT USES COMPARABILITY DATA TO REVIEW COMPENSATION. THIS PROCESS IS DONE ANNUALLY. Form 990, Part VI, Line 1a Delegate broad authority to a committee Article IV, Section 2: The Executive Committee shall exercise such powers as assigned to the Board of Trustees in emergency circumstances only, unless otherwise specifically assigned to the Board of Trustees in the Code of Regulations. The Committee shall provide general oversight and coordination appropriate to the duties of the Board itself, as needed, between meetings of the Board. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Cheryl Buckland and Don Manley - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body A final draft of the full Form 990, including all applicable schedules, was presented by our tax advisers to the audit committee. The presentation allows the committee and management to review and provide comments and explanations regarding changes to the redesigned form. The audit committee reviewed and approved the Form 990 on behalf of the entire governing body. This presentation was done in May 2025. The full governing body received a copy of the full Form 990 electronically prior to the form being submitted electronically to the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Board members, officers and key employees are required to annually disclose any conflicts of interests they may have with the organization. The Vice President of Business Affairs reviews each policy statement signed by these individuals to determine if any conflicts have occurred and need to be brought to the attention of the Board. If a conflict arises, the respective board member will abstain from any related discussion, vote or similar action on the matter. Form 990, Part VI, Line 15a Process to establish compensation of top management official The compensation committee has been given authority from the board to review and approve the compensation of the president and the treasurer (VP of Business Affairs) of the university. The compensation committee uses comparability data from higher education salary surveys, notable from the information published by College and University Professional Association for Human Resources (CUPA-HR). Once the compensation has been reviewed and approved the decision is documented within the compensation committee's minutes. The Board's Compensation Committee annually evaluates the President's performance, reviews appropriate data from "Administrators in Higher Education", provided by CUPA-HR, established the President's compensation package for the ensuing year, and documented same in contemporaneous minutes. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public at this time. Form 990, Part VIII, Line 2f Other Program Service Revenue All program servies - Total Revenue: 131984, Related or Exempt Function Revenue: 131984, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue ALL OTHER REVENUE - Total Revenue: 3871023, Related or Exempt Function Revenue: 3871023, 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 split interest agreements - -1771699; Total - -1771699; MILLSIX COMPANY 1000 NORTH MAIN STREET FINDLAY OH 45840 341081146 REAL ESTATE RENTAL OH UNIVERSITY OF FINDLAY S Corporation 1 true false false false false false false false false false false false false false false false false false false