﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-04-25T11:36:55-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BDO USA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>421 Fayetteville Street Suite 300</AddressLine1Txt>
        <CityNm>Raleigh</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>27601</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>550394213</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Wheeling Jesuit University Inc</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% TYLER HOSEY</InCareOfNm>
      <BusinessNameControlTxt>WHEE</BusinessNameControlTxt>
      <PhoneNum>3042432000</PhoneNum>
      <USAddress>
        <AddressLine1Txt>316 Washington Avenue</AddressLine1Txt>
        <CityNm>Wheeling</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>26003</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DIANNA VARGO</PersonNm>
      <PersonTitleTxt>COO</PersonTitleTxt>
      <PhoneNum>3042342000</PhoneNum>
      <SignatureDt>2025-04-24</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Sandra L Feinsmith</PreparerPersonNm>
      <PTIN>P01064157</PTIN>
      <PhoneNum>9192781936</PhoneNum>
      <PreparationDt>2025-04-24</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="9">
    <IRS990 documentId="IRS990" referenceDocumentId="IRS990ScheduleO">
      <PrincipalOfficerNm>DIANNA VARGO</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>316 Washington Avenue</AddressLine1Txt>
        <CityNm>Wheeling</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>26003</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>31766433</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.WJU.EDU</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1954</FormationYr>
      <LegalDomicileStateCd>WV</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO PROVIDE JESUIT EDUCATION TO STUDENTS WHO CAN CONTRIBUTE INTELLIGENTLY TO THE WELFARE OF SOCIETY.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>8</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>5</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>405</TotalEmployeeCnt>
      <TotalVolunteersCnt>5</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>5338304</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>1772492</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>22423570</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>23427195</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>583061</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>171988</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>557689</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>261292</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>28902624</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>25632967</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>10084555</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>10760421</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>7718826</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>8375635</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>9222</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>13260031</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>11857252</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>31063412</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>30993308</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-2160788</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-5360341</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>23203473</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>25069171</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>10206077</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>16411795</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>12997396</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>8657376</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>BY INTEGRATING LEARNING, RESEARCH AND ECONOMIC DEVELOPMENT WITH CLASSICAL KNOWLEDGE AND CHRISTIAN REVELATION, THE UNIVERSITY SEEKS TO FOSTER COMPETENCE, CREATIVITY AND INNOVATION THROUGHOUT AND BEYOND THE CAMPUS COMMUNITY. GRADUATES OF THE UNIVERSITY ENTER THE WORLD OF WORK WITH SOCIALLY RESPONSIBLE GOALS, A LIFE LONG APPETITE FOR LEARNING AND THE DESIRE TO MAKE OUR UNIVERSE A BETTER PLACE. LEADERSHIP TO MODEL THE CATHOLIC CONCERN FOR REGIONAL AND GLOBAL NEIGHBORS, THE UNIVERSITY WELCOMES PEOPLE OF ALL CREEDS, RACES AND NATIONALITIES TO SHARE IN THE INTELLIGENT PURSUIT OF EXCELLENCE. THE UNIVERSITY PROMOTES CLOSE STUDENT-FACULTY CONTACTS AND ENCOURAGES STUDENTS TO DEVELOP THEIR FULL POTENTIAL FOR LEADERSHIP.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>26369887</ExpenseAmt>
      <GrantAmt>10760421</GrantAmt>
      <RevenueAmt>23427195</RevenueAmt>
      <Desc>GENERAL/OTHER POSTSECONDARY EDUCATION: THE UNIVERSITY IS A CATHOLIC LIBERAL ARTS UNIVERSITY FOUNDED IN 1954. THE UNIVERSITY PROVIDES HIGHER LEARNING IN THE JESUIT TRADITION TO EDUCATE STUDENTS TO PREPARE THEM FOR CAREER OPPORTUNITIES AFTER GRADUATION WITH A PHILOSOPHY OF FOCUSING ON THE ENTIRE PERSON (EDUCATIONAL, DEVELOPMENTAL, AND SPIRITUAL). WHEELING JESUIT UNIVERSITY OFFERS MORE THAN 30 MAJORS INCLUDING LIBERAL ARTS, BUSINESS, ENGINEERING, NURSING, CRIMINAL JUSTICE, AND PHYSICAL THERAPY.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>791576</ExpenseAmt>
        <GrantAmt>0</GrantAmt>
        <RevenueAmt>0</RevenueAmt>
        <Desc>RESEARCH EDUCATION PROJECTS FOCUSING ON RESEARCH AND DEVELOPMENT. WHEELING JESUIT RECEIVES FEDERAL DOLLARS FOR THE CENTER FOR EDUCATIONAL TECHNOLOGY TRANSFER CENTER AND FACULTY RESEARCH.</Desc>
      </ProgSrvcAccomActy2Grp>
      <TotalProgramServiceExpensesAmt>27161463</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="IRS990ScheduleA">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="IRS990ScheduleB">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="IRS990ScheduleD">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="IRS990ScheduleD">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="IRS990ScheduleD">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="IRS990ScheduleD">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="IRS990ScheduleD">true</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="IRS990ScheduleD">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="IRS990ScheduleD">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="IRS990ScheduleD">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="IRS990ScheduleD">true</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="IRS990ScheduleD">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="IRS990ScheduleD">true</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd referenceDocumentId="IRS990ScheduleE">true</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="IRS990ScheduleI">false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="IRS990ScheduleI">true</GrantsToIndividualsInd>
      <ScheduleJRequiredInd referenceDocumentId="IRS990ScheduleJ">true</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="IRS990ScheduleR">false</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="IRS990ScheduleR">true</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd referenceDocumentId="IRS990ScheduleR">false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="IRS990ScheduleR">false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>17</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>405</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>8</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>5</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>true</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>WV</StatesWhereCopyOfReturnIsFldCd>
      <OwnWebsiteInd>X</OwnWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>TYLER HOSEY</PersonNm>
        <PhoneNum>3042432000</PhoneNum>
        <USAddress>
          <AddressLine1Txt>316 WASHINGTON AVENUE</AddressLine1Txt>
          <CityNm>WHEELING</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26003</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <InfoInScheduleOPartVIIInd>X</InfoInScheduleOPartVIIInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>VIRGINIA FAVEDE</PersonNm>
        <TitleTxt>UNIVERSITY PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>40.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>200516</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>27808</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHAD CARTER</PersonNm>
        <TitleTxt>BOARD SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>0.62</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>40.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>102092</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>23324</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ZAC BRUNEY</PersonNm>
        <TitleTxt>HEAD FOOTBALL COACH</TitleTxt>
        <AverageHoursPerWeekRt>40.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>107120</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>3210</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALISON KREGER</PersonNm>
        <TitleTxt>PHYSICAL THERAPY PROFESSOR</TitleTxt>
        <AverageHoursPerWeekRt>40.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>102908</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>2857</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHARLES WOOD</PersonNm>
        <TitleTxt>PRINCIPAL GRANT INVESTIGATOR</TitleTxt>
        <AverageHoursPerWeekRt>40.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>100850</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>3007</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MSGR JOSEPH PETERSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.62</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>40.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>33368</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>1627</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARIBETH ARLIA</PersonNm>
        <TitleTxt>BOARD CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>0.62</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOSEPH MUNHALL</PersonNm>
        <TitleTxt>BOARD TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>0.62</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT G DE ANDRADE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.62</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBIN MCCROSKEY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.62</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHASE WATTS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.62</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>511394</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>135460</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>61833</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>4</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>ALADDIN FOOD MANAGEMENT SERVICES</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>300 S TRYON STREET SUITE 400</AddressLine1Txt>
            <CityNm>CHARLOTTE</CityNm>
            <StateAbbreviationCd>NC</StateAbbreviationCd>
            <ZIPCd>28202</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>FOOD SERVICE</ServicesDesc>
        <CompensationAmt>1781853</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>CHALLENGER CTR FOR SPACE SCIENCE</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>750 FIRST STREET NE SUITE 105</AddressLine1Txt>
            <CityNm>WASHINGTON</CityNm>
            <StateAbbreviationCd>DC</StateAbbreviationCd>
            <ZIPCd>20002</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>LICENSING FOR SC CTR</ServicesDesc>
        <CompensationAmt>1259881</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>NATIONAL MANAGEMENT SERVICES</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO Box 1224</AddressLine1Txt>
            <CityNm>LAGRANGE</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>30241</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>FACILITIES MGMT. CO.</ServicesDesc>
        <CompensationAmt>1108285</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>HIGHMARK OF WEST VIRGINIA</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO BOX 382153</AddressLine1Txt>
            <CityNm>PITTSBURGH</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>15251</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>HEALTH INSURANCE</ServicesDesc>
        <CompensationAmt>998995</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>ELLUCIAN</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>62814 COLLECTION CENTER DRIVE</AddressLine1Txt>
            <CityNm>CHICAGO</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60693</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>SOFTWARE</ServicesDesc>
        <CompensationAmt>829321</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>23</CntrctRcvdGreaterThan100KCnt>
      <GovernmentGrantsAmt>1542806</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>229686</AllOtherContributionsAmt>
      <TotalContributionsAmt>1772492</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>TUITION AND FEES</Desc>
        <BusinessCd>611310</BusinessCd>
        <TotalRevenueColumnAmt>18700023</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>18700023</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>AUXILIARY ENTERPRISES</Desc>
        <BusinessCd>721000</BusinessCd>
        <TotalRevenueColumnAmt>4727172</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4727172</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>23427195</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>290105</TotalRevenueColumnAmt>
        <ExclusionAmt>290105</ExclusionAmt>
      </InvestmentIncomeGrp>
      <IncmFromInvestBondProceedsGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </IncmFromInvestBondProceedsGrp>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>4973</TotalRevenueColumnAmt>
        <ExclusionAmt>4973</ExclusionAmt>
      </RoyaltiesRevenueGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>0</RealAmt>
        <PersonalAmt>0</PersonalAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetRentalIncomeOrLossGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>6015349</SecuritiesAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>6133466</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>-118117</SecuritiesAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-118117</TotalRevenueColumnAmt>
        <ExclusionAmt>-118117</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>0</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>0</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncomeFromGamingGrp>
      <GrossSalesOfInventoryAmt>0</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS REVENUE</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>251491</TotalRevenueColumnAmt>
        <ExclusionAmt>251491</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>TICKET SALES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>4828</TotalRevenueColumnAmt>
        <ExclusionAmt>4828</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>256319</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>25632967</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>23427195</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>433280</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>10760421</TotalAmt>
        <ProgramServicesAmt>10760421</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>0</TotalAmt>
      </ForeignGrantsGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>0</TotalAmt>
      </BenefitsToMembersGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>523467</TotalAmt>
        <ManagementAndGeneralAmt>523467</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>0</TotalAmt>
      </CompDisqualPersonsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>6241801</TotalAmt>
        <ProgramServicesAmt>5421145</ProgramServicesAmt>
        <ManagementAndGeneralAmt>811434</ManagementAndGeneralAmt>
        <FundraisingAmt>9222</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>90048</TotalAmt>
        <ProgramServicesAmt>78342</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11706</ManagementAndGeneralAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>1012035</TotalAmt>
        <ProgramServicesAmt>880471</ProgramServicesAmt>
        <ManagementAndGeneralAmt>131564</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>508284</TotalAmt>
        <ProgramServicesAmt>442208</ProgramServicesAmt>
        <ManagementAndGeneralAmt>66076</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>439232</TotalAmt>
        <ManagementAndGeneralAmt>439232</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>250145</TotalAmt>
        <ManagementAndGeneralAmt>250145</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesProfFundraising>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesProfFundraising>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>20000</TotalAmt>
        <ManagementAndGeneralAmt>20000</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>4315402</TotalAmt>
        <ProgramServicesAmt>4100000</ProgramServicesAmt>
        <ManagementAndGeneralAmt>215402</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>0</TotalAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>0</TotalAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>0</TotalAmt>
      </InformationTechnologyGrp>
      <RoyaltiesGrp>
        <TotalAmt>0</TotalAmt>
      </RoyaltiesGrp>
      <OccupancyGrp>
        <TotalAmt>64987</TotalAmt>
        <ProgramServicesAmt>64987</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>600614</TotalAmt>
        <ProgramServicesAmt>588601</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12013</ManagementAndGeneralAmt>
      </TravelGrp>
      <PymtTravelEntrtnmntPubOfclGrp>
        <TotalAmt>0</TotalAmt>
      </PymtTravelEntrtnmntPubOfclGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>0</TotalAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>418192</TotalAmt>
        <ManagementAndGeneralAmt>418192</ManagementAndGeneralAmt>
      </InterestGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>0</TotalAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>579320</TotalAmt>
        <ProgramServicesAmt>579320</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>423768</TotalAmt>
        <ProgramServicesAmt>114417</ProgramServicesAmt>
        <ManagementAndGeneralAmt>309351</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS &amp; MAINTENANCE</Desc>
        <TotalAmt>2074521</TotalAmt>
        <ProgramServicesAmt>2074521</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>685155</TotalAmt>
        <ProgramServicesAmt>685155</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MISCELLANEOUS EXPENSES</Desc>
        <TotalAmt>1985916</TotalAmt>
        <ProgramServicesAmt>1371875</ProgramServicesAmt>
        <ManagementAndGeneralAmt>614041</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>30993308</TotalAmt>
        <ProgramServicesAmt>27161463</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3822623</ManagementAndGeneralAmt>
        <FundraisingAmt>9222</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>752687</BOYAmt>
        <EOYAmt>1371105</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>1123519</BOYAmt>
        <EOYAmt>17995</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>2336659</BOYAmt>
        <EOYAmt>8458918</EOYAmt>
      </AccountsReceivableGrp>
      <ReceivablesFromOfficersEtcGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </ReceivablesFromOfficersEtcGrp>
      <RcvblFromDisqualifiedPrsnGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </RcvblFromDisqualifiedPrsnGrp>
      <OthNotesLoansReceivableNetGrp>
        <BOYAmt>775463</BOYAmt>
        <EOYAmt>615095</EOYAmt>
      </OthNotesLoansReceivableNetGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>419560</BOYAmt>
        <EOYAmt>435726</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>41799500</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>34800437</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>7367746</BOYAmt>
        <EOYAmt>6999063</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>8129474</BOYAmt>
        <EOYAmt>4695179</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <InvestmentsOtherSecuritiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <InvestmentsProgramRelatedGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </InvestmentsProgramRelatedGrp>
      <IntangibleAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </IntangibleAssetsGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>2298365</BOYAmt>
        <EOYAmt>2476090</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>23203473</BOYAmt>
        <EOYAmt>25069171</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>5085874</BOYAmt>
        <EOYAmt>3166550</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <GrantsPayableGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </GrantsPayableGrp>
      <DeferredRevenueGrp>
        <BOYAmt>276026</BOYAmt>
        <EOYAmt>6274072</EOYAmt>
      </DeferredRevenueGrp>
      <TaxExemptBondLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TaxExemptBondLiabilitiesGrp>
      <EscrowAccountLiabilityGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </EscrowAccountLiabilityGrp>
      <LoansFromOfficersDirectorsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LoansFromOfficersDirectorsGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>3630903</BOYAmt>
        <EOYAmt>6084032</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <UnsecuredNotesLoansPayableGrp>
        <BOYAmt>100768</BOYAmt>
        <EOYAmt>65847</EOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>1112506</BOYAmt>
        <EOYAmt>821294</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>10206077</BOYAmt>
        <EOYAmt>16411795</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>-5592800</BOYAmt>
        <EOYAmt>1699049</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>18590196</BOYAmt>
        <EOYAmt>6958327</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>12997396</BOYAmt>
        <EOYAmt>8657376</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>23203473</BOYAmt>
        <EOYAmt>25069171</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>-5360341</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>1020321</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>true</FederalGrantAuditRequiredInd>
      <FederalGrantAuditPerformedInd>true</FederalGrantAuditPerformedInd>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="IRS990ScheduleD">
      <ArtPublicExhibitionAmountsGrp />
      <HeldWorksArtGrp />
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>16524596</BeginningYearBalanceAmt>
        <ContributionsAmt>24740</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>-5640964</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>3950045</OtherExpendituresAmt>
        <EndYearBalanceAmt>6958327</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>16709934</BeginningYearBalanceAmt>
        <ContributionsAmt>9325</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>1388326</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>1582989</OtherExpendituresAmt>
        <EndYearBalanceAmt>16524596</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>17907772</BeginningYearBalanceAmt>
        <ContributionsAmt>28121</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>-1109949</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>116010</OtherExpendituresAmt>
        <EndYearBalanceAmt>16709934</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>15212872</BeginningYearBalanceAmt>
        <ContributionsAmt>237458</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>2520605</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>63163</OtherExpendituresAmt>
        <EndYearBalanceAmt>17907772</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>14797101</BeginningYearBalanceAmt>
        <ContributionsAmt>44985</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>608336</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>237550</OtherExpendituresAmt>
        <EndYearBalanceAmt>15212872</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <BoardDesignatedBalanceEOYPct>0.00000</BoardDesignatedBalanceEOYPct>
      <PrmnntEndowmentBalanceEOYPct>0.65810</PrmnntEndowmentBalanceEOYPct>
      <TermEndowmentBalanceEOYPct>0.34190</TermEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>false</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>977716</OtherCostOrOtherBasisAmt>
        <BookValueAmt>977716</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>781946</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>561561</DepreciationAmt>
        <BookValueAmt>220385</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>2981813</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>750335</DepreciationAmt>
        <BookValueAmt>2231478</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>36612793</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>33390588</DepreciationAmt>
        <BookValueAmt>3222205</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>445232</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>97953</DepreciationAmt>
        <BookValueAmt>347279</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>6999063</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>FUNDS HELD IN TRUST BY OTHERS</Desc>
        <BookValueAmt>2400537</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>ROU - OPERATING</Desc>
        <BookValueAmt>75553</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>2476090</TotalBookValueOtherAssetsAmt>
      <FederalIncomeTaxLiabilityAmt>0</FederalIncomeTaxLiabilityAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>REFUNDABLE ADVANCES FROM US GOVT.</Desc>
        <Amt>531839</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>AGENCY FUNDS</Desc>
        <Amt>289455</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>821294</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>19972867</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>1020321</NetUnrealizedGainsInvstAmt>
      <DonatedServicesAndUseFcltsAmt>4100000</DonatedServicesAndUseFcltsAmt>
      <RevenueNotReportedAmt>5120321</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>14852546</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>20000</InvestmentExpensesNotIncldAmt>
      <OtherRevenuesNotIncludedAmt>10760421</OtherRevenuesNotIncludedAmt>
      <RevenueNotReportedFinclStmtAmt>10780421</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>25632967</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>24312887</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>4100000</DonatedServicesUseFcltsAmt>
      <ExpensesNotReportedAmt>4100000</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>20212887</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>20000</InvestmentExpensesNotIncld2Amt>
      <OtherExpensesNotIncludedAmt>10760421</OtherExpensesNotIncludedAmt>
      <ExpensesNotRptFinclStmtAmt>10780421</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>30993308</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PART V, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ENDOWMENT IS PRIMARILY USED TO PROVIDE SCHOLARSHIPS TO WHEELING JESUIT UNIVERSITY STUDENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE UNIVERSITY ACCOUNTS FOR UNCERTAINTIES IN INCOME TAXES IN ACCORDANCE WITH AUTHORITATIVE GUIDANCE, WHICH PRESCRIBES A RECOGNITION THRESHOLD OF MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD AT JUNE 30, 2024 AND 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PART XI, LINE 4B - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>STUDENT AID NETTED AGAINST TUITION ON F/S $10,760,421</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PART XII, LINE 4B - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>STUDENT AID NETTED AGAINST TUITION ON F/S $10,760,421</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="IRS990ScheduleE">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>true</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, PART I, LINE 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPLANATION OF NONDISCRIMINATION POLICY WHEELING JESUIT UNIVERSITY HAS A POLICY OF PROVIDING EQUAL OPPORTUNITY TO ITS EMPLOYEES, STUDENTS, AND APPLICANTS FOR EMPLOYMENT. ACCORDINGLY, NO PERSON WILL BE DENIED ADMISSION BASED ON RACE, COLOR, RELIGION, GENDER, SEXUAL ORIENTATION, NATIONAL ORIGIN, ETHNICITY, AGE, MARITAL STATUS, BLINDNESS, HANDICAP DISABILITY, OR DISABLED VETERAN. THIS POLICY IS REITERATED IN ALL SOLICITATIONS, NEWSPAPER ADVERTISEMENTS, AND MEDIA BROADCASTS FOR EMPLOYMENT AND WHEN SOLICITING FOR STUDENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, PART I, LINE 6:</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPLANATION OF GOVERNMENT FINANCIAL AID WHEELING JESUIT UNIVERSITY RECEIVES MONEY FROM GOVERNMENT PROGRAMS TO FUND STUDENTS FOR SCHOLARSHIPS AND LOANS. WJU ALSO RECEIVES GRANTS FOR RESEARCH AND DEVELOPMENT AND FOR THE CENTER FOR EDUCATION TECHNOLOGY TRANSFER CENTER.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleI documentId="IRS990ScheduleI">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>STUDENTS SCHOLARSHIPS</GrantTypeTxt>
        <RecipientCnt>504</RecipientCnt>
        <CashGrantAmt>10760421</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE UNIVERSITY MONITORS THEIR RESPECTIVE GRANTS BY ESTABLISHING A SEPARATE ACCOUNTING FOR EACH INDIVIDUAL GRANT. ALL TRANSACTIONS ARE REVIEWED AND APPROVED BY APPROPRIATE PERSONNEL PRIOR TO SUBMISSION FOR PROCESSING TO ENSURE THEY MEET THE REQUIREMENTS OF THE GRANT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ">
      <HousingAllowanceOrResidenceInd>X</HousingAllowanceOrResidenceInd>
      <WrittenPolicyRefTAndEExpnssInd>true</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>true</SubstantiationRequiredInd>
      <CompensationCommitteeInd>X</CompensationCommitteeInd>
      <WrittenEmploymentContractInd>X</WrittenEmploymentContractInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>VIRGINIA FAVEDE</PersonNm>
        <TitleTxt>UNIVERSITY PRESIDENT</TitleTxt>
        <BaseCompensationFilingOrgAmt>200516</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>6000</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>21808</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>228324</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE J, PART I, LINE 1A:</FormAndLineReferenceDesc>
        <ExplanationTxt>As part of her compensation, Former President Virginia Favede was provided University-owned housing to live in during her time of employment.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE UNIVERSITY SHALL HAVE A SINGLE MEMBER WHICH SHALL BE THE ROMAN CATHOLIC DIOCESE OF WHEELING-CHARLESTON, THROUGH ITS BISHOP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBER HAS THE RIGHT TO APPROVE OR REJECT ANY NOMINEE FOR A POSITIONS ON THE BOARD OF TRUSTEES AND TO REMOVE, FOR ANY REASON OR NO REASON, MEMBERS OF THE BOARD OF TRUSTEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOLLOWING CORPORATE POWERS ARE RESERVED TO THE MEMBER: A. TO APPROVE OR REJECT PROPOSED AMENDMENTS TO THE ARTICLES OF INCORPORATION; B. TO ADOPT, AMEND, AND REPEAL THESE BYLAWS OF THE CORPORATION; C. TO APPROVE OR REJECT THE SALE OF THE ASSETS OF THE CORPORATION, ANY BUSINESS COMBINATION, MERGER, ACQUISITION, OR CHANGE OF CONTROL OF THE CORPORATION; I. TO APPROVE OR REJECT ANY BORROWING OR FINANCING FOR OR BY THE CORPORATION AND TO APPROVE OR REJECT THE CREATION OF ANY LIENS AGAINST THE CORPORATION OR ITS ASSETS (OUTSIDE OF THE ORDINARY COURSE AND NOT INCLUDING ANY LIENS THAT ARISE BY OPERATION OF LAW); II. TO APPROVE OR REJECT ANY PLAN OF DISSOLUTION AND ANY PLAN OF DISTRIBUTION UPON DISSOLUTION; D. TO APPROVE OR REJECT THE RECOMMENDED APPOINTMENT, BY THE BOARD OF TRUSTEES, OF THE PRESIDENT; E. TO APPROVE OR REJECT THE RECOMMENDATION OF THE BOARD OF TRUSTEES TO REMOVE THE PRESIDENT, OR TO RECOMMEND TO THE BOARD OF TRUSTEES THE REMOVAL OF THE PRESIDENT WHICH WOULD THEN REQUIRE A MAJORITY VOTE OF THE BOARD OF TRUSTEES FOR THE REMOVAL OF THE PRESIDENT; F. TO APPROVE OR REJECT ANY NOMINEE FOR A POSITIONS ON THE BOARD OF TRUSTEES AND TO REMOVE, FOR ANY REASON OR NO REASON, MEMBERS OF THE BOARD OF TRUSTEES; G. TO ACCESS ANY INFORMATION OF THE CORPORATION, INCLUDING BUT NOT LIMITED TO TAX RETURNS AND FINANCIAL INFORMATION; AUDITS; INFORMATION RELATED TO BONDS AND OTHER DEBTS OF THE CORPORATION; INSURANCE INFORMATION; INFORMATION RELATED TO CONTRACTS AND OBLIGATIONS, VENDOR RELATIONSHIPS, AND CREDIT OF ANY KIND EXTENDED TO THE CORPORATION; AND INFORMATION MAINTAINED OR DEVELOPED BY THE CORPORATION'S PROFESSIONAL CONSULTANTS; H. TO APPROVE LEGAL ACTION TAKEN IN THE NAME OF OR ON BEHALF OF THE UNIVERSITY OTHER THAN ROUTINE LEGAL ACTIONS SUCH AS COLLECTION OF OUTSTANDING ACCOUNTS RECEIVABLE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 WAS PREPARED BY A PUBLIC ACCOUNTING FIRM AND REVIEWED IN DETAIL BY THE PRESIDENT. THE FORM 990 WAS SUBSEQUENTLY PROVIDED TO THE BOARD OF DIRECTORS BEFORE FILING WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE UNIVERSITY OBTAINS CONFLICT OF INTEREST STATEMENTS ANNUALLY FROM ALL TRUSTEES AND BOARD MEMBERS. IT ALSO OBTAINS CONFLICT OF INTEREST STATEMENTS FROM OFFICERS AND KEY EMPLOYEES UPON HIRING. ALL EMPLOYEES WORKING IN SPONSORED RESEARCH SIGN CONFLICT OF INTEREST STATEMENT UPON HIRING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15:</FormAndLineReferenceDesc>
        <ExplanationTxt>SALARY RANGES ARE DETERMINED BY A COMPARABILITY STUDY PERFORMED BY THE HUMAN RESOURCES DEPARTMENT. ALL POSITIONS ARE GRADED UPON RESPECTIVE JOB DESCRIPTIONS TO ENSURE THE RESPECTIVE JOBS ARE PROPERLY CLASSIFIED PER THE UNIVERSITY POLICIES. SALARIES FOR OFFICERS AND KEY EMPLOYEES ARE DETERMINED AND APPROVED BY THE PRESIDENT AND CFO OF THE UNIVERSITY. THE SALARY FOR THE PRESIDENT IS APPROVED BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19:</FormAndLineReferenceDesc>
        <ExplanationTxt>A CODE OF ETHICS STATEMENT IS POSTED TO THE UNIVERSITY'S WEBSITE. THE CODE OF ETHICS STATEMENT CONTAINS VERBIAGE THAT ADDRESSES OUR POSITION WITH THE APPEARANCE OF CONFLICT BETWEEN PERSONAL AND INSTITUTIONAL INTERESTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 10:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE UNIVERSITY'S NET ASSETS DECREASED BY $4.3 MILLION FOR THE FISCAL YEAR JUNE 30, 2024. IN APRIL 2024, THE UNIVERSITY PETITIONED THE ATTORNEY GENERAL OF THE STATE OF WEST VIRGINIA TO RELEASE RESTRICTIONS ON CERTAIN DONOR RESTRICTED ENDOWMENT FUNDS. THE PETITION WAS APPROVED IN MAY 2024. THE ENDOWMENT FUNDS WERE USED TO PAY DOWN THE UNIVERSITY'S INTERNAL BORROWINGS AND TO FUND OPERATIONS. THE UNIVERSITY HAS IMPLEMENTED A PLAN AND BELIEVES IT CAN REVERSE THE NEGATIVE TREND AND CONTINUE THE RICH TRADITION OF EDUCATING YOUNG MEN AND WOMEN FOR MANY YEARS TO COME.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART IX LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION:CONTRACT SERVICES &amp; OTHER TOTAL FEES:4315402</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>THE BISHOPS FUND</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1311 BYRON STREET</AddressLine1Txt>
          <CityNm>WHEELING</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26003</ZIPCd>
        </USAddress>
        <EIN>472521236</EIN>
        <PrimaryActivitiesTxt>SUPPORT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>11A</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>DIOCESE OF WHEELING CHARLESTON</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1311 BYRON STREET</AddressLine1Txt>
          <CityNm>WHEELING</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26003</ZIPCd>
        </USAddress>
        <EIN>550357023</EIN>
        <PrimaryActivitiesTxt>EVANGELISM</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>1</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>DIOCESAN REAL ESTATE INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1311 BYRON STREET</AddressLine1Txt>
          <CityNm>WHEELING</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26003</ZIPCd>
        </USAddress>
        <EIN>821572979</EIN>
        <PrimaryActivitiesTxt>REAL ESTATE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>DIOCESE</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WHEELING HOSPITAL INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1 MEDICAL PARK</AddressLine1Txt>
          <CityNm>WHEELING</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26003</ZIPCd>
        </USAddress>
        <EIN>550357057</EIN>
        <PrimaryActivitiesTxt>HOSPITAL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>3</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>DIOCESE</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>true</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>true</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>true</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>