2026-05-06T09:38:44-05:00 2025-06-30 332621854 CRI CAPIN CROUSE ADVISORS LLC 345 MASSACHUSETTS AVE STE 300 INDIANAPOLIS IN 46204 990 2024-07-01 231409675 EASTERN UNIVERSITY EAST 6103415890 1300 EAGLE ROAD ST DAVIDS PA 190873696 TREVOR JACKSON VP FOR FINANCE & OPERATIONS 6103415890 2026-05-06 1 0 ASHLEY PEABODY P01385870 5055022746 2026-05-06 2024 2025-03-06 01:10:19Z RONALD MATTHEWS 1300 EAGLE ROAD ST DAVIDS PA 190873696 148014342 0 X WWW.EASTERN.EDU X 1952 PA EASTERN UNIVERSITY IS A DIVERSE, CHRIST-CENTERED COMMUNITY PREPARING GRADUATES TO IMPACT THE WORLD. 31 30 1526 50 382555 0 11853488 12288923 107175517 131923319 690426 1605719 1177260 1013473 120896691 146831434 36440907 43267784 0 0 40952339 46315135 0 0 2389874 37639735 39078107 115032981 128661026 5863710 18170408 121584824 144675585 31969774 34091125 89615050 110584460 X EASTERN UNIVERSITY IS A DIVERSE, CHRIST-CENTERED COMMUNITY PREPARING GRADUATES TO IMPACT THE WORLD THROUGH FAITH, REASON, AND JUSTICE. 0 0 71176044 42652790 119358647 INSTRUCTION - EXPENDITURES FOR ALL ACTIVITIES THROUGH WHICH STUDENTS EARN CREDIT TOWARD POSTSECONDARY DEGREES OR CERTIFICATES, AND THE SUPPORT SERVICES FOR THE DELIVERY OF INSTRUCTION. INCLUDES EXPENDITURES FOR CURRICULUM DEVELOPMENT, DEPARTMENTAL RESEARCH, EDUCATION MATERIALS (E.G., LIBRARIES), LABORATORIES AND OTHER SERVICES THAT DIRECTLY ASSIST THE INSTITUTION'S ACADEMIC FUNCTIONS, FACULTY DEVELOPMENT, AND ACADEMIC ADMINISTRATION. 18316239 0 468084 STUDENT SERVICES - FUNDS EXPENDED FOR OFFICES OF ADMISSIONS AND REGISTRAR AND THOSE ACTIVITIES THAT CONTRIBUTE TO THE EMOTIONAL AND PHYSICAL WELLBEING OF STUDENTS, AS WELL AS THEIR INTELLECTUAL, CULTURAL, AND SOCIAL DEVELOPMENT OUTSIDE OF THE CONTEXT OF THE FORMAL INSTRUCTIONAL ENVIRONMENT INCLUDING STUDENT ACTIVITIES, COUNSELING AND CAREER GUIDANCE, INTERCOLLEGIATE ATHLETICS, AND STUDENT ORGANIZATIONS. 9754755 614994 12809773 AUXILIARY AND OTHER OPERATIONS - FUNDS EXPENDED FOR AUXILIARY ENTERPRISES THAT GENERALLY OPERATE AS SELF-SUPPORTING PROGRAMS BY CHARGING FEES FOR THE PROVISION OF GOODS AND SERVICES; ALSO INCLUDES EXPENDITURES FOR INSTITUTIONAL SUPPORT AND PLANT OPERATIONS ATTRIBUTABLE AND/OR ALLOCABLE TO THE PROGRAMMATIC DEPARTMENTS OF THE INSTITUTION. 6734843 4870 ACADEMIC SUPPORT - FUNDS EXPENDED TO PROVIDE SUPPORT SERVICES FOR THE CORE, INSTRUCTIONAL MISSION OF THE UNIVERSITY INCLUDING OPERATION OF LIBRARIES AND LABORATORIES, INSTRUCTIONAL TECHNOLOGIES, ASSESSMENT, AND ACADEMIC ADMINISTRATION. 6734843 4870 105981881 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 0 1 0 1 1 1 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 1 10621 0 1 1526 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 31 30 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X TREVOR JACKSON 6103415890 1300 EAGLE ROAD ST DAVIDS PA 190873696 X RONALD MATTHEWS PRESIDENT 40.00 X X 363089 0 52760 STEVEN CLEMENS ESQ CHAIRMAN OF THE BOARD 1.00 X X 0 0 0 CHARLES OLSON III VICE CHAIR 1.00 X X 0 0 0 ADAM SHUTE SECOND VICE CHAIR 1.00 X X 0 0 0 MATTHEW KANE TREASURER 1.00 X X 0 0 0 STACEY SAUCHUK PHD SECRETARY 1.00 X X 0 0 0 ALBERT DAVIS JR BOARD MEMBER 1.00 X 0 0 0 REV ALYN WALLER DMIN BOARD MEMBER 1.00 X 0 0 0 DR ARDELL THOMAS BOARD MEMBER 1.00 X 0 0 0 REV W WILSON GOODE SR DMIN BOARD MEMBER 1.00 X 0 0 0 REV DANNY CORTS BOARD MEMBER 1.00 X 0 0 0 ROBERT TOMILSON ESQ BOARD MEMBER 1.00 X 0 0 0 REBECCA WALTER BOARD MEMBER 1.00 X 0 0 0 MICHAEL MCNAMARA BOARD MEMBER 1.00 X 0 0 0 DR MICHAEL MANDARINO III BOARD MEMBER 1.00 X 0 0 0 MARK WAGNER BOARD MEMBER 1.00 X 0 0 0 MARIO MARTINEZ BOARD MEMBER 1.00 X 0 0 0 LEAH MULHEARN BOARD MEMBER 1.00 X 0 0 0 KATHERINE MCNABB BOARD MEMBER 1.00 X 0 0 0 KARA KING PHD BOARD MEMBER 1.00 X 0 0 0 JEFFREY MORRISON BOARD MEMBER 1.00 X 0 0 0 JEAN KIM PHD BOARD MEMBER 1.00 X 0 0 0 JARED BASS ESQ BOARD MEMBER 1.00 X 0 0 0 JACOB CHATMAN DMIN BOARD MEMBER 1.00 X 0 0 0 DONALD HILLIARD JR DMIN BOARD MEMBER 1.00 X 0 0 0 MARK SEYMOUR BOARD MEMBER 1.00 X 0 0 0 DARLA COFFEY PHD BOARD MEMBER 1.00 X 0 0 0 E SHEPARD FARRAR BOARD MEMBER 1.00 X 0 0 0 TAEK LEE PHD BOARD MEMBER 1.00 X 0 0 0 REV DR TONY SUNDERMEIER BOARD MEMBER 1.00 X 0 0 0 REV DR TRISHA MILLER MANARIN BOARD MEMBER 1.00 X 0 0 0 TREVOR JACKSON VP FOR FINANCE & OPERATIONS 40.00 X 261277 0 41877 KENTON SPARKS PROVOST 40.00 X 158835 0 117669 CHRISTINE MAHAN VP FOR INST RESEARCH & ASSESSMENT 40.00 X 203445 0 17978 LUISA WILSMAN VP FOR ADVANCEMENT 40.00 X 182857 0 16661 MELISSA BRYANT VP FOR STUDENT DEVELOPMENT 40.00 X 0 0 0 ERIC MCCLOY CHIEF INFORMATION OFFICER 40.00 X 144776 0 33812 CHRISTA LEE-CHUVALA DEAN, COLLEGE OF BUS. & LEADERSHIP 40.00 X 143769 0 29761 TRACEY GREENWOOD DEAN, COLLEGE OF HEALTH AND SCIENCE 40.00 X 152548 0 20271 SUSAN EDGAR-SMITH DEAN - EDUCATION 40.00 X 142486 0 19838 SALIN SIRIPAKARN AVP FOR FINANCWE 40.00 X 138559 0 11423 1891641 0 362050 27 0 1 0 XXVI HOLDINGS INC 1600 AMPITHEATRE PARKWAY MOUNTAIN VIEW CA 94043 MARKETING & COMMUNICATION 4379873 THE NORWOOD COMPANY 375 TECHNOLOGY DRIVE MALVERN PA 19355 GENERAL CONTRACTOR SERVICES 3302517 SODEXO INC AND AFFILIATES 1300 EAGLE RD ST DAVIDS PA 19087 DINING SERVICES 3243935 WARFEL CONSTRUCTION COMPANY 1110 ENTERPRISE ROAD EAST PETERSBURG PA 17520 GENERAL CONTRACTOR SERVICES 2385963 BURKEY CORPORATION 506 MORGANTOWN ROAD READING PA 19611 GENERAL CONTRACTOR SERVICES 1932288 39 285743 4296495 7706685 178982 12288923 TUITION AND FEES 611600 119358647 119358647 AUXILIARY INCOME 611600 11985583 11985583 SUBLEASE REVENUE 531390 579089 579089 131923319 1305251 1305251 1345441 1044973 300468 300468 300468 50798 285743 137935 -87137 -87137 CONFERENCES 721310 382555 382555 718055 718055 1100610 146831434 132641374 382555 1518582 42889599 42889599 378185 378185 1538171 1173382 364789 35143666 29520712 4426439 1196515 2122184 1727017 307492 87675 4971638 3912446 927029 132163 2539476 2080111 358564 100801 140004 15110 124894 145011 145011 55332 55332 5999613 5240054 708964 50595 6981550 92156 6771780 117614 2976080 2838934 86233 50913 2450751 1155607 1178342 116802 2776363 2438035 338328 1864510 1632456 144364 87690 221654 164515 42531 14608 452026 375116 76910 3378848 2577396 801452 716512 59795 656717 FOOD SERVICE & DINING 5640007 5618289 21274 444 ESPERANZA 2041792 2041792 BAD DEBT EXPENSE 2030895 49368 1981527 BOOKS & MAGAZINES 541704 541704 665455 633484 18038 13933 128661026 105981881 20289271 2389874 13142439 6893472 8213319 18925129 85230 130077 7309819 8321803 4807762 1927150 148494477 78735069 51883305 69759408 32913850 36232983 28495 11212 3200605 2474351 121584824 144675585 6828034 7784921 914105 2133113 22141390 21782645 2086245 2390446 31969774 34091125 X 50820485 69157285 38794565 41427175 89615050 110584460 121584824 144675585 X 18170408 2979008 -180006 X 0 1 X 1 1 1 X 11568594 9227739 5383052 11853488 12288923 50321796 11568594 9227739 5383052 11853488 12288923 50321796 9023705 41298091 551234 723353 993027 1322300 1305251 4895165 10312 10312 579811 373699 534788 656377 718055 2862730 58090003 497542684 0.71090 0.76350 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME - 2020 AMOUNT: $ 579,811. 2021 AMOUNT: $ 373,699. 2022 AMOUNT: $ 534,788. 2023 AMOUNT: $ 656,377. 2024 AMOUNT: $ 718,055. SCHEDULE A, PART II: THE ORGANIZATION IS A SCHOOL AS DESCRIBED UNDER 170(B)(1)(A)(II) AND IS NOT REQUIRED TO COMPLETE A PUBLIC SUPPORT SCHEDULE. SCHEDULE A, PART II IS COMPLETED TO VERIFY THE SCHOOL CAN QUALIFY UNDER PUBLIC CHARITY STATUS SECTION 170(B)(1)(A)(VI) AND, THEREFORE, QUALIFIES TO USE THE FIRST LISTED SPECIAL RULE FOR SCHEDULE B REPORTING. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 55332 0 0 55332 0 SCHEDULE C, PART II-B, LN 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY: THE ORGANIZATION INCURRED PROFESSIONAL SERVICE FEES RELATED TO MEETING WITH GOVERNMENT REPRESENTATIVES TO REVIEW AND SEE THE APPROVAL OF THE CAPITAL BUDGET RELATED TO THERACP VEHICULAR BRIDGE PROJECT. 34023310 447419 4142429 1480507 37132651 31173526 246927 3768710 729267 436586 34023310 29423140 592946 2692255 432696 1102119 31173526 34412224 234529 -3673685 563956 985972 29423140 29772965 146605 6060035 447432 1119949 34412224 0.10539 0.89461 0.00000 0 0 6495017 6495017 89475674 58158434 31317240 5278204 579398 4698806 21412179 17488440 3923739 25833403 2508797 23324606 69759408 STUDENT DEPOSITS 980383 OPERATING LEASE LIABILITIES 660835 FINANCING LEASE LIABILITIES 202373 ANNUITIES PAYABLE 546855 2390446 106500587 2979008 10671 2989679 103510908 43320526 43320526 146831434 85531177 137935 137935 85393242 43267784 43267784 128661026 PART V, LINE 4: ENDOWMENT FUNDS ARE INTENDED TO EARN INVESTMENT INCOME AND TO FUND FUTURE OPERATIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 137,935. CHANGE IN VALUE OF INTEREST RATE SWAP AGREEMENT -127,264. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND STUDENT AID 43,267,784. CHANGES IN VALUE OF BENEFICIAL INTEREST IN TRUSTS -51,799. CHANGE IN VALUE OF ANNUITIES 104,541. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 137,935. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND STUDENT AID 43,267,784. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY ON THE HOMEPAGE OF ITS WEBSITE AT ALL TIMES DURING ITS TAX YEAR IN A MANNER REASONABLY EXPECTED TO BE NOTICED BY VISITORS. LINE 6(A) - FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENTAL AGENCY: TITLE IV FEDERAL FUNDS (E.G., DIRECT LOANS, PELL, SEOG, FWS) ARE RECEIVED FOR ASSISTANCE TO THE UNIVERSITY'S ELIGIBLE STUDENTS. 1 NORTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 378185 NORTH AMERICA 0 8 PROGRAM SERVICES EDUCATION 171009 EAST ASIA AND THE PACIFIC 0 2 PROGRAM SERVICES RECRUITING STUDENTS, EDUCATION 108715 SOUTH AMERICA 0 1 PROGRAM SERVICES RECRUITING STUDENTS, EDUCATION 4950 0 11 0 0 0 11 662859 0 662859 FINANCIAL AID NORTH AMERICA 80 378185 APPLY AS PAYMENTS TO STUDENT BILLS 0 0 0 0 0 0 PART I, LINE 2: GRANTS ARE AWARDED TO FOREIGN INDIVIDUALS ATTENDING EDUCATIONAL PROGRAMS IN FOREIGN COUNTRIES. GRANTS ARE AWARDED BASED ON COMPLIANCE WITH ELIGIBILITY REQUIREMENTS. AWARDED GRANTS ARE APPLIED DIRECTLY BY THE UNIVERSITY TO THE STUDENT TUITION BILLING. PART I, LINE 3: THE ORGANIZATION TRACKED EXPENDITURES IN ACCORDANCE WITH ACCRUAL BASIS OF ACCOUNTING USING A MASTER ENROLLMENT REPORT ORGANIZED BY LOCATION AND INTERNATIONAL STUDENT CODES FOR FINANCIAL AID, AND BASED ON THE PERCENTAGE OF THE NON US COHORT FOR EXPENSES OTHER THAN PROFESSIONAL SERVICES. EASTERN CUP 185830 152024 33806 62744 35388 5000 10483 GALA 150711 133719 16992 13207 300 10813 336541 285743 50798 62744 48595 5300 21296 137935 -87137 1 EDUCATIONAL GRANTS/SCHOLARSHIPS 4549 42274605 RESIDENT HALL DISCOUNT/ASSISTANCE 83 614994 PART I, LINE 2: GRANTS ARE AWARDED TO INDIVIDUALS BASED ON COMPLIANCE WITH ELIGIBILITY REQUIREMENTS. AWARDED GRANT AND ASSISTANCE AMOUNTS ARE APPLIED BY THE UNIVERSITY TO THE STUDENT TUITION BILLING. X X X 1 1 X X X X 0 0 0 0 0 0 0 1 0 RONALD MATTHEWS PRESIDENT 328145 0 30000 0 4944 0 25658 0 27102 0 415849 0 0 0 TREVOR JACKSON VP FOR FINANCE & OPERATIONS 260771 0 0 0 506 0 18897 0 22980 0 303154 0 0 0 KENTON SPARKS PROVOST 152404 0 5073 0 1358 0 33660 0 84009 0 276504 0 0 0 CHRISTINE MAHAN VP FOR INST RESEARCH & ASSESSMENT 202729 0 0 0 716 0 16320 0 1658 0 221423 0 0 0 LUISA WILSMAN VP FOR ADVANCEMENT 182714 0 0 0 143 0 14677 0 1984 0 199518 0 0 0 ERIC MCCLOY CHIEF INFORMATION OFFICER 144305 0 0 0 471 0 11786 0 22026 0 178588 0 0 0 CHRISTA LEE-CHUVALA DEAN, COLLEGE OF BUS. & LEADERSHIP 143619 0 0 0 150 0 11705 0 18056 0 173530 0 0 0 TRACEY GREENWOOD DEAN, COLLEGE OF HEALTH AND SCIENCE 152075 0 0 0 473 0 11600 0 8671 0 172819 0 0 0 SUSAN EDGAR-SMITH DEAN - EDUCATION 141805 0 0 0 681 0 11016 0 8822 0 162324 0 0 0 PART I, LINE 1A LINE A - TRAVEL FOR COMPANIONS: THE TRAVEL FOR COMPANIONS IS FOR THE PRESIDENT'S WIFE. THE TRAVEL IS FOR A BONA FIDE BUSINESS PURPOSE AND IS NOT TREATED AS TAXABLE COMPENSATION. LINE A - HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE: PURSUANT TO THE INTERNAL REVENUE CODE SECTION 107, MINISTERIAL HOUSING ALLOWANCES ARE PROVIDED FOR QUALIFYING MINISTERIAL EMPLOYEES. THIS IS NOT INCLUDED IN TAXABLE COMPENSATION. THE PROVOST MET THE QUALIFICATIONS FOR AND RECEIVED A MINISTERIAL HOUSING ALLOWANCE DURING THE TAX YEAR. LINE A - HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES: DURING THE YEAR, THE UNIVERSITY PAID HEALTH OR SOCIAL CLUB DUES ON BEHALF OF THE PRESIDENT. THESE PAYMENTS RELATED TO MEMBERSHIP AT A GOLF CLUB AND WERE MADE TO SUPPORT BUSINESS RELATED ACTIVITIES, INCLUDING DONOR AND CONSTITUENT ENGAGEMENT. THE PRESIDENT DOES NOT USE THIS CLUB FOR PERSONAL ENJOYMENT; AND THEREFORE THE DUES WERE NOT TREATED AS TAXABLE COMPENSATION TO THE PRESIDENT. PART I, LINE 7 THE BOARD APPROVED NONFIXED PAYMENTS MADE IN THE FORM DISCRETIONARY BONUSES. A PA ECONOMIC DEVELOPMENT FINANCING AUTHORITY 383849352 70870KAS4 2025-06-26 22347966 TAX EXEMPT REVENUE BONDS SERIES 2025A 0 0 0 A 22347966 419312 446959 3511826 17969869 2025 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 1 0 0 1 A 1 X 1 1975 BOOK VALUE X 428 MARKET PRICE X 7 162129 SELLING COST X ENTRANCE SIGN 2 14450 BILLING RATE 0 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPRESENT THE NUMBER OF CONTRIBUTIONS RECEIVED, NOT THE NUMBER OF ITEMS DONATED. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS COMPOSED OF OFFICERS OF THE BOARD; THE CHAIRPERSONS OF STANDING COMMITTEES OF THE BOARD; THE PRESIDENT OF THE UNIVERSITY, AND SUCH OTHER BOARD MEMBERS, NOT TO EXCEED TWO IN NUMBER, AS SHALL BE APPOINTED BY THE CHAIRPERSON OF THE BOARD. SUBJECT TO THE PROVISIONS OF THE UNIVERSITY'S CHARTER AND BYLAWS, THE EXECUTIVE COMMITTEE EXERCISES ALL POWERS OF THE BOARD OF TRUSTEES IN THE INTERIM BETWEEN MEETINGS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT TAX PREPARER. PRIOR TO FILING THE FORM 990, THE RETURN IS REVIEWED IN DETAIL BY THE VP FOR FINANCE & OPERATIONS, DIRECTOR OF ACCOUNTING & FINANCE, TREASURER (CHAIR OF THE BOARD FINANCE & OPERATIONS COMMITTEE), AND THE CHAIR OF THE AUDIT COMMITTEE. THE FORM 990 IS DISTRIBUTED IN ELECTRONIC FORM TO THE ENTIRE BOARD OF TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS INCLUDED IN THE EMPLOYEE HANDBOOK OF THE UNIVERSITY, AND IT IS MONITORED AND ENFORCED BY DEPARTMENTAL AND/OR DIVISIONAL MANAGERS. OFFICERS, TRUSTEES, AND KEY EMPLOYEES ARE ANNUALLY REQUIRED TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS. SHOULD ANY POTENTIAL CONFLICTS OF INTEREST BE DISCLOSED, THE TRUSTEE OR OFFICER WOULD BE ASKED TO REFRAIN FROM PARTICIPATION IN ANY DECISION WITH REGARD TO MATTERS AFFECTED BY THE RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A - THE COMPENSATION FOR THE PRESIDENT IS ESTABLISHED BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES. THE COMMITTEE REVIEWS MARKET DATA AS TO COMPENSATION LEVELS FOR COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS, AND IT MAINTAINS MINUTES OF ITS MEETINGS. THE MOST RECENT ANALYSIS WAS COMPLETED IN FEBRUARY 2022 AND INCLUDED A REVIEW OF A COMPENSATION SURVEY COMPLETED BY THE CCCU, AS WELL AS AN INTERNAL REVIEW OF COMPENSATION REPORTED BY PEER AND ASPIRANT INSTITUTIONS ON THEIR FORM 990. LINE 15B - THE PRESIDENT DETERMINES COMPENSATION FOR ALL OTHER OFFICERS USING COMPARABILITY DATA AND THE DELIBERATION AND DECISION ARE DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A, LINE 1A: COMPENSATION REPORTED IN PART VII, COLUMN D AND SCHEDULE J, PART II, COLUMN B IS THE AMOUNT REPORTED ON THE INDIVIDUAL'S W-2, BOX 1 OR 5 (WHICHEVER AMOUNT IS GREATER) PER THE IRS INSTRUCTIONS. IN THE CASE OF MINISTER'S COMPENSATION WHEN BOX 5 OF THE W-2 IS NOT APPLICABLE, BOX 1 COMPENSATION IS USED. EMPLOYEE DEFERRALS TO QUALIFIED RETIREMENT PLANS ARE NORMALLY CAPTURED IN BOX 5, NOT BOX 1 OF FORM W-2. FOR REPORTING PURPOSES WE HAVE INCLUDED THE EMPLOYEE'S RETIREMENT PLAN DEFERRALS IN PART VII, COLUMN F AND SCHEDULE J, PART II, COLUMN C. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF ANNUITIES -104,541. CHANGE IN VALUE OF INTEREST RATE SWAP AGREEMENT -127,264. CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUSTS 51,799. CHARITABLE REMAINDER UNITRUST (2) CHARITABLE REMAINDER UNITRUST PA EASTERN UNIVERSITY 1 CHARITABLE REMAINDER UNITRUST (1) CHARITABLE REMAINDER UNITRUST CT EASTERN UNIVERSITY 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0