2023-04-27T16:00:18+00:00 2022-06-30 346565596 ERNST & YOUNG US LLP 221 EAST 4TH STREET SUITE 2900 CINCINNATI OH 45202 990 2021-07-01 237179567 MOUNT ST JOSEPH UNIVERSITY MOUN 5132444200 5701 DELHI ROAD CINCINNATI OH 452331670 JEFFREY C BRIGGS CHIEF FINANCIAL OFFICER 5132444803 2023-04-27 true Jeffrey Briggs 999009999 Alison Meehan P01934689 5136121400 2021 2023-04-26 12:10:37Z H JAMES WILLIAMS 5701 DELHI ROAD CINCINNATI OH 452331670 98099160 false X WWW.MSJ.EDU X 1971 OH MOUNT ST. JOSEPH UNIVERSITY IS A CATHOLIC ACADEMIC COMMUNITY GROUNDED IN THE SPIRITUAL VALUES AND VISION OF ITS FOUNDERS, THE SISTERS OF CHARITY. THE UNIVERSITY EDUCATES ITS STUDENTS THROUGH INTERDISCIPLINARY LIBERAL ARTS AND PROFESSIONAL CURRICULA EMPHASIZING VALUES, INTEGRITY AND SOCIAL RESPONSIBILITY. MEMBERS OF THE MOUNT COMMUNITY EMBRACE EXCELLENCE IN ACADEMIC ENDEAVORS, THE INTEGRATION OF LIFE AND LEARNING, RESPECT AND CONCERN FOR ALL PERSONS, DIVERSITY OF CULTURES AND BELIEFS, AND SERVICE TO OTHERS. 29 28 968 48 116837 0 8149109 14911862 47333342 49302613 5707850 4763695 497862 813435 61688163 69791605 16532663 19609797 0 27062543 29499048 0 888622 14370084 17404564 57965290 66513409 3722873 3278196 136076709 123997670 23884292 22861987 112192417 101135683 MOUNT ST. JOSEPH UNIVERSITY IS A CATHOLIC ACADEMIC COMMUNITY GROUNDED IN THE SPIRITUAL VALUES AND VISION OF ITS FOUNDERS, THE SISTERS OF CHARITY. THE UNIVERSITY EDUCATES ITS STUDENTS THROUGH INTERDISCIPLINARY LIBERAL ARTS AND PROFESSIONAL CURRICULA EMPHASIZING VALUES, INTEGRITY AND SOCIAL RESPONSIBILITY. MEMBERS OF THE MOUNT COMMUNITY EMBRACE EXCELLENCE IN ACADEMIC ENDEAVORS, THE INTEGRATION OF LIFE AND LEARNING, RESPECT AND CONCERN FOR ALL PERSONS, DIVERSITY OF CULTURES AND BELIEFS, AND SERVICE TO OTHERS. false false 34650549 18911407 36481984 UNDERGRADUATE EDUCATION - THE UNIVERSITY'S UNDERGRADUATE ACADEMIC PROGRAMS INSPIRE EXCELLENCE, INTELLECTUAL CHALLENGE, AND REAL LIFE EXPERIENCES. MAJORS ARE OFFERED IN BUSINESS, BEHAVIORAL AND NATURAL SCIENCES, EDUCATION, HEALTH SCIENCES, AND LIBERAL ARTS. IN ADDITION, STUDENTS HAVE THE OPPORTUNITY TO EXPAND LEARNING BEYOND THE CLASSROOM THROUGH COOPERATIVE EDUCATION, SERVICE LEARNING AND STUDY ABROAD PROGRAMS. THE UNIVERSITY OFFERS PROGRAMS TAILORED TO TRADITIONAL, ADULT AND PART-TIME STUDENTS. THE UNIVERSITY REPORTED ENROLLMENT OF 1,475 FOR THE 2021-2022 ACADEMIC YEAR. 16231535 0 3984445 STUDENT AND RESIDENCE LIFE - INCLUDES ADMISSION AND ENROLLMENT OF STUDENTS AS WELL AS PERSONAL AND CAREER SUPPORT. ALSO INCLUDES VARIOUS CAMPUS ACTIVITIES AND 24 ATHLETIC PROGRAMS. RESIDENCE LIFE IS COMMITTED TO PROVIDING QUALITY HOUSING FOR FULL-TIME SINGLE STUDENTS THAT ENHANCES THE EXPERIENCE OF EACH RESIDENT WHILE SUPPORTING ACADEMIC ACHIEVEMENT AND THE MISSION OF THE UNIVERSITY. 8169622 458250 13309710 GRADUATE EDUCATION - OFFERS MASTERS AND DOCTORAL PROGRAMS. INSTRUCT AND PROVIDE ACADEMIC SUPPORT TO STUDENTS ENROLLED IN THOSE PROGRAMS. DEGREES INCLUDE EDUCATION, HEALTH SCIENCES, MBA AND ORGANIZATIONAL LEADERSHIP. THE UNIVERSITY REPORTED ENROLLMENT OF 589 FOR THE 2021-2022 ACADEMIC YEAR. 59051706 true true false false false false false false true true false false false true true true false true false false false false false true false false true true true false false false false false false false false true false false false false true true true true false true 230 0 true 968 true true true false false false false false false false false false false false X 29 28 true false false false true true true true true false false true true true true true true true true false OH X JEFFREY C BRIGGS 5132444200 5701 DELHI ROAD CINCINNATI OH 452331670 ANN SALUKE MD TRUSTEE 1.0 0.0 X 0 0 0 ANNETTE MUCKERHEIDE SC TRUSTEE 1.0 0.0 X 0 0 0 BRIAN A DOYLE TRUSTEE 1.0 0.0 X 0 0 0 COREY JOHNSON TRUSTEE 1.0 0.0 X 0 0 0 DAVID J FISKE TRUSTEE 1.0 0.0 X 0 0 0 ERIC R THIEMANN TRUSTEE 1.0 0.0 X 0 0 0 HAROLD D BROWN TRUSTEE 1.0 0.0 X 0 0 0 JACKIE REAU TRUSTEE 1.0 0.0 X 0 0 0 JANET D CASTELLINI TRUSTEE 1.0 0.0 X 0 0 0 JENNIFER DAMIANO TRUSTEE 1.0 0.0 X 0 0 0 JOHN YOUNG TRUSTEE 1.0 0.0 X 0 0 0 JONATHAN M HILTZ TRUSTEE 1.0 0.0 X 0 0 0 KATHRYN K MCMULLEN TRUSTEE 1.0 0.0 X 0 0 0 KEVIN GADE TRUSTEE 1.0 0.0 X 0 0 0 KEVIN KOEN TRUSTEE 1.0 0.0 X 0 0 0 KEVIN RICE TRUSTEE 1.0 0.0 X 0 0 0 LISA FANGMAN TRUSTEE 1.0 0.0 X 0 0 0 LISA VANNIS TRUSTEE 1.0 0.0 X 0 0 0 LORI HALLMARK TRUSTEE 1.0 0.0 X 0 0 0 MARY ANN FLANNERY SC TRUSTEE 1.0 0.0 X 0 0 0 MARY E IVERS TRUSTEE 1.0 0.0 X 0 0 0 MARY ELLEN ADCOCK TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL B MATTINGLY TRUSTEE 1.0 0.0 X 0 0 0 NANCY BRAMLAGE SC TRUSTEE 1.0 0.0 X 0 0 0 PATRICIA CRUISE SC TRUSTEE 1.0 0.0 X 0 0 0 STEVEN D MULLINGER TRUSTEE 1.0 0.0 X 0 0 0 THOMAS ROWE TRUSTEE 1.0 0.0 X 0 0 0 TIMOTHY G AUG TRUSTEE 1.0 0.0 X 0 0 0 H JAMES WILLIAMS PRESIDENT 48.0 0.0 X 372138 0 125118 JEFFREY C BRIGGS TREASURER & CFO 48.0 0.0 X 153881 0 40047 PAIGE L ELLERMAN SECRETARY/VICE PRESIDENT 48.0 0.0 X 179354 0 19062 DIANA DAVIS PROVOST 48.0 0.0 X 174142 0 18263 DARLA VALE DEAN SCHOOL OF HEALTH SCIENCES 48.0 0.0 X 130343 0 28647 JEFF WAMPLER VP MARKETING & COMMUNICATIONS 48.0 0.0 X 150000 0 8250 LISA DEHNER CHAIRPERSON & PROFESSOR PT DEP 48.0 0.0 X 134362 0 17040 PATRICK CAFFERTY CHAIRPERSON/PROGRAM DIRECTOR 48.0 0.0 X 141962 0 27974 SHARON WAGNER DEAN SCHOOL OF BUSINESS 48.0 0.0 X 133045 0 22603 1569227 0 307004 20 false true false AVI FOODSYSTEMS INC 2950 ELM ROAD NE WARREN OH 44483 FOOD SERVICE/CATERING 1112922 MESSER CONSTRUCTION CO 643 W COURT STREET CINCINNATI OH 452031511 CONSTRUCTION 855443 LOOGOL CORP 64 ROE AVENUE TORONTO ONTARIO CA M5M2H7 INFORMATION TECHNOLOGY SERVICES 268905 TAFT 425 WALNUT CINCINNATI OH 452023957 LEGAL SERVICES 259804 ERNST & YOUNG LLP 221 E 4TH STREET SUITE 2900 CINCINNATI OH 45202 ACCOUNTING SERVICES 124655 15 0 0 180751 98915 12581589 2050607 26592 14911862 UNDERGRADUATE EDUCATION 611310 33158869 33158869 0 0 STUDENT AND RESIDENT LIFE 611310 3981835 3981835 0 0 GRADUATE EDUCATION 611310 12161909 12161909 0 0 ALL OTHER PROGRAM SERVICE REVENUE 611310 0 0 0 0 0 0 0 0 0 0 0 0 49302613 1035405 0 1035405 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 31969010 28240720 3728290 0 3728290 3728290 0 18197 180751 66835 -48638 0 -48638 0 0 0 0 0 0 0 0 FACILITIES RENTAL 531190 142165 25328 116837 APPAREL STORE 611710 143256 143256 OTHER 900099 576652 576652 0 0 0 0 0 862073 69791605 53776139 116837 986767 240140 240140 19369657 19369657 1121173 198973 922200 22249860 19700502 2014489 534869 1174035 1010831 133644 29560 3332946 2981214 273143 78589 1621034 1393035 190416 37583 196760 196760 131414 131414 71355 71355 2117250 1985426 126211 5613 1376499 1236436 82487 57576 2509119 2189987 284154 34978 589399 589399 1025621 820789 204832 709309 690420 18149 740 174658 125992 41824 6842 340983 15207 325776 4377296 3347469 1029827 419628 419628 Board & Food Court Expense 1094304 1094304 Library Books/Software/Subscriptions 776068 508536 169810 97722 Dues 283151 178669 99932 4550 Bad Debts 230000 230000 981750 725092 256658 0 66513409 59051706 6573081 888622 3525352 3234175 6679386 2447834 4856659 8771973 1597527 1290229 0 0 0 0 1548300 1586815 0 51099 1375285 1058357 120382304 84070967 37365247 36311337 78822527 68530938 0 451066 0 0 0 306426 263847 136076709 123997670 3385061 3600179 1711610 1593503 3957599 2208580 3167201 0 0 0 0 0 10906343 14176545 0 0 756478 1283180 23884292 22861987 X 65171484 60412199 47020933 40723484 0 0 0 0 0 0 112192417 101135683 136076709 123997670 X 3278196 -14764174 429244 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 74171001 407287 -9171952 1303197 2274687 108420 61720032 58800587 720261 18186846 919884 2517658 99151 74171001 59653614 521961 439073 1096857 620181 97023 58800587 39715342 19275613 3182630 977481 1459694 82796 59653614 42688952 335762 2003367 934685 4378054 39715342 0.423 0.347 0.23 false false 2882328 2882328 35637517 13311647 22325870 47113805 39873398 7240407 20744138 18760325 1983813 14004516 12125597 1878919 36311337 DEPOSITS 642708 FINANCE LEASE LIABILITY 640472 1283180 X 55414400 -14764173 496078 -14268095 69682495 109110 0 109110 69791605 66471134 66835 66835 66404299 109110 0 109110 66513409 Schedule D, Part V, Line 4 Intended uses of endowment funds ORGANIZATION'S INTENDED USE OF ENDOWMENT FUNDS THE UNIVERSITY'S ENDOWMENT FUND IS PRIMARILY USED TO FUND SCHOLARSHIPS AND AID TO STUDENTS. OTHER USES INCLUDE INSTRUCTIONAL, ACADEMIC SUPPORT, AND PLANT OPERATIONS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT IS NOT AWARE OF ANY COURSE OF ACTION OR SERIES OF EVENTS THAT HAVE OCCURRED THAT MIGHT ADVERSELY AFFECT THE UNIVERSITY'S EXEMPT STATUS. THE UNIVERSITY APPLIES THE PROVISIONS OF FASB ASC 740, INCOME TAXES, IN REGARDS TO UNCERTAIN TAX POSITIONS. THE UNIVERSITY COMPLETED AN ANALYSIS OF ITS TAX POSITIONS AT JUNE 30, 2022 AND 2021, AND DETERMINED THAT NO AMOUNTS WERE REQUIRED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN BENEFICIAL INTEREST IN TRUST - -42579 CHANGE ON ANNUITY LIABILITY - 20757 CHANGE IN FAIR VALUE INTEREST RATE SWAP - 451066 FUNDRAISING EVENT EXPENSE - 66835 Rounding - -1 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EVENT EXPENSE - 66835 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 RACIALLY NONDISCRIMINATORY POLICY THE FOLLOWING POLICY IS PUBLISHED ON THE UNIVERSITY'S WEBSITE (WWW.MSJ.EDU) AND IN THE UNIVERSITY'S CATALOG: THE UNIVERSITY OFFERS AN EDUCATIONAL AND EMPLOYMENT ENVIRONMENT FREE FROM DISCRIMINATION OR HARASSMENT ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, RELIGION, SEX, AGE, DISABILITY, SEXUAL ORIENTATION OR OTHER MINORITY OR PROTECTED STATUS. THIS COMMITMENT EXTENDS TO THE UNIVERSITY'S ADMINISTRATION OF ITS ADMISSION, FINANCIAL AID, EMPLOYMENT, AND ACADEMIC POLICIES, AS WELL AS THE UNIVERSITY'S ATHLETIC PROGRAMS AND OTHER UNIVERSITY-ADMINISTERED PROGRAMS, SERVICES, AND ACTIVITIES. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT AGENCY THE UNIVERSITY RECEIVES FINANCIAL AID FROM THE US DEPARTMENT OF EDUCATION IN THE FORM OF FEDERAL WORK STUDY (FWS), TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION (TEACH), SUPPLEMENTAL EDUCATION OPPORTUNITY GRANTS (SEOG), AND PELL. ANNUAL SCHOLARSHIP BENEFIT 172335 172335 0 0 1486 19416 8542 0 23260 ATHLETIC GOLF OUTINGS 26613 8416 18197 0 135 9312 4508 0 176 0 198948 180751 18197 0 1621 28728 13050 0 23436 66835 -48638 true UNIVERSITY OF CINCINNATI 2600 CLIFTON AVE CINCINNATI OH 45221 316000989 501(c)(3) 240140 FMV PRIMARY CARE TRAINING AND ENHANCEMENT: IMPLEMENTING A FELLOWSHIP FOR PHYSICIANS AND PHYSICIAN ASSISTANTS; TEACHING MEDICAL COMPONENT AND MENTOR ING 1 0 STUDENT AID 1098 17514105 HIGHER ED EMERG. RELIEF FUNDS 1402 1855552 Schedule I, Part III, Column (b) STUDENT AID STUDENT AID IS IN THE FORM OF SCHOLARSHIPS AND GRANTS TO ASSIST WITH THE COST OF ATTENDANCE. Schedule I, Part III, Column (b) HIGHER EDUCATION EMERGENCY RELIEF FUNDS HIGHER EDUCATION EMERGENCY RELIEF FUNDS - STUDENT AID PORTION DISBURSED DIRECTLY TO STUDENTS IN ACCORDANCE WITH THE GRANT REQUIREMENTS. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. A LIST OF RECIPIENTS OF SCHOLARSHIPS, FELLOWSHIPS, AND GRANTS IS ON FILE AT THE INSTITUTION UPON REQUEST. ALTHOUGH THERE MAY BE RECIPIENTS WHO ARE RELATED TO PERSONS HAVING AN INTEREST IN THE ORGANIZATION, SUCH RECIPIENTS ARE ON AN EQUAL, OBJECTIVELY DETERMINABLE BASIS WITH OTHER RECIPIENTS; THAT IS ALL STUDENTS RECEIVING AID ARE JUDGED WORTHY BY THE INSTITUTION'S ASSESSMENT ON THE BASIS OF ACHIEVEMENT, FINANCIAL NEED, AND OTHER SIMILAR STANDARDS X X true true X X X false false false false false false false false false H JAMES WILLIAMS PRESIDENT 301559 0 0 0 70579 0 105950 0 19168 0 497256 0 0 0 PAIGE L ELLERMAN SECRETARY/VICE PRESIDENT 179354 0 0 0 0 0 10014 0 9048 0 198416 0 0 0 JEFFREY C BRIGGS TREASURER & CFO 153881 0 0 0 0 0 8811 0 31236 0 193928 0 0 0 DIANA DAVIS PROVOST 174142 0 0 0 0 0 12338 0 5925 0 192405 0 0 0 PATRICK CAFFERTY CHAIRPERSON/PROGRAM DIRECTOR 141962 0 0 0 0 0 8806 0 19168 0 169936 0 0 0 JEFF WAMPLER VP MARKETING & COMMUNICATIONS 150000 0 0 0 0 0 8250 0 0 0 158250 0 0 0 DARLA VALE DEAN SCHOOL OF HEALTH SCIENCES 130343 0 0 0 0 0 9905 0 18742 0 158990 0 0 0 SHARON WAGNER DEAN SCHOOL OF BUSINESS 133045 0 0 0 0 0 7700 0 14903 0 155648 0 0 0 LISA DEHNER CHAIRPERSON & PROFESSOR PT DEP 134362 0 0 0 0 0 9468 0 7572 0 151402 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use DR. WILLIAMS RECEIVED A HOUSING ALLOWANCE WHICH IS INCLUDED AS A TAXABLE FRINGE BENEFIT. Schedule J, Part I, Line 1a Health or social club dues or initiation fees THE UNIVERSITY PAID THE MONTHLY DUES ASSOCIATED WITH THE PRESIDENT'S MEMBERSHIP TO THE LOCAL COUNTRY CLUB. THE PORTION OF DUES RELATED TO PERSONAL USE WAS INCLUDED AS A TAXABLE FRINGE BENEFIT. X 1 25092 Selling cost X Musical Instrument 1 1500 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - One contribution - 35 shares of stock Other - Musical Instrument Number of items received Form 990, Part I, Line 1 ORGANIZATION'S MISSION MOUNT ST. JOSEPH UNIVERSITY IS A CATHOLIC ACADEMIC COMMUNITY GROUNDED IN THE SPIRITUAL VALUES AND VISION OF ITS FOUNDS, THE SISTERS OF CHARITY. THE UNIVERSITY EDUCATES ITS STUDENTS THROUGH INTERDISCIPLINARY LIBERAL ARTS AND PROFESSIONAL CURRICULA EMPHASIZING VALUES, INTEGRITY AND SOCIAL RESPONSIBILITY. MEMBERS OF THE MOUNT COMMUNITY EMBRACE EXCELLENCE IN ACADEMIC ENDEAVORS, THE INTEGRATION OF LIFE AND LEARNING, RESPECT AND CONCERN FOR ALL PERSONS, DIVERSITY OF CULTURES AND BELIEFS, AND SERVICE TO OTHERS. Form 990, Part III, Line 1 ORGANIZATION'S MISSION MOUNT ST. JOSEPH UNIVERSITY IS A CATHOLIC ACADEMIC COMMUNITY GROUNDED IN THE SPIRITUAL VALUES AND VISION OF ITS FOUNDS, THE SISTERS OF CHARITY. THE UNIVERSITY EDUCATES ITS STUDENTS THROUGH INTERDISCIPLINARY LIBERAL ARTS AND PROFESSIONAL CURRICULA EMPHASIZING VALUES, INTEGRITY AND SOCIAL RESPONSIBILITY. MEMBERS OF THE MOUNT COMMUNITY EMBRACE EXCELLENCE IN ACADEMIC ENDEAVORS, THE INTEGRATION OF LIFE AND LEARNING, RESPECT AND CONCERN FOR ALL PERSONS, DIVERSITY OF CULTURES AND BELIEFS, AND SERVICE TO OTHERS. Form 990, Part VI, Line 2 BUSINESS RELATIONSHIPS THE UNIVERSITY IS AWARE OF RELATIONSHIPS BETWEEN MEMBERS OF THE BOARD OF TRUSTEES, THEIR COMPANIES, AND OTHER BOARD MEMBERS AND THEIR COMPANIES BUT CONSIDERS THESE RELATIONSHIPS FOCUSED ON SERVICES NORMAL IN THE COURSE OF BUSINESS. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons TIM AUG - Business relationship, BRIAN DOYLE - Business relationship, STEVE MULLINGER - Business relationship Form 990, Part VI, Line 6 Classes of members or stockholders THE MEMBERS OF THE UNIVERSITY CORPORATION ARE THE MEMBERS OF THE CORPORATION BOARD FOR SPONSORED MINISTRIES APPOINTED BY THE SISTERS OF CHARITY OF CINCINNATI, OHIO. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE BOARD OF TRUSTEES OF THE UNIVERSITY ARE ELECTED BY THE MEMBERS OF THE CORPORATION BOARD FOR SPONSORED MINISTRIES OF THE SISTERS OF CHARITY OF CINCINNATI, OHIO. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE SISTERS OF CHARITY OF CINCINNATI, OHIO IS THE SPONSORING ORDER OF THE UNIVERSITY. CERTAIN RECOMMENDATIONS FROM THE BOARD OF TRUSTEES (SUCH AS THE ELECTION OR REMOVAL OF THE CEO) MUST BE APPROVED BY THE SISTERS OF CHARITY CORPORATION BOARD. OTHER APPROVAL POWERS VESTED IN THE SISTERS OF CHARITY LEADERSHIP COUNCIL INCLUDE ANY CHANGES TO THE MISSION, PHILOSOPHICAL DIRECTION OR PURPOSES; ESTABLISHING SEPARATE CORPORATIONS; ADOPTION REPEAL, OR AMENDMENT OF THE ARTICLES OF INCORPORATION OR CODE OF REGULATION; ACQUIRING CAPITAL FINANCING AND THE AMORTIZATION OF DEBT; THE PURCHASES, SALE, LEASE OR DISPOSITION OF REAL PROPERTY OR OTHER ASSETS OR THE INCURRING OF DEBT OR OTHER OBLIGATIONS THAT EXCEED THE MONETARY LIMIT SET ANNUALLY BY THE LEADERSHIP COUNCIL; APPOINTMENT OF EXTERNAL AUDITORS; OR ANY ITEMS IN THE CAPITAL OR OPERATING BUDGET INFERRING A SUBSIDY FROM CONGREGATIONAL FUNDS. Form 990, Part VI, Line 11b Review of form 990 by governing body DRAFT COPIES OF THE FORM 990 ARE PRESENTED TO THE FINANCIAL SUSTAINABILITY COMMITTEE AND/OR THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES FOR THE REVIEW PRIOR TO FILING. AFTER DISCUSSION, MODIFICATIONS OR CHANGES ARE INCORPORATED INTO THE DRAFT. THIS REVISED DRAFT IS THEN PRESENTED TO THE FULL BOARD OF TRUSTEES FOR REVIEW AND DISCUSSION. OPEN ITEMS AFTER THIS DISCUSSION WILL BE TAKEN BACK TO THE EXECUTIVE COMMITTEE OF THE BOARD FOR FINAL APPROVAL. ONCE IT HAS BEEN APPROVED, IT WILL BE MADE AVAILABLE TO THE ENTIRE BOARD OF TRUSTEES BEFORE FILING. Form 990, Part VI, Line 12c Conflict of interest policy ALL OFFICERS, TRUSTEES, EMPLOYEES, AND NON-TRUSTEE BOARD COMMITTEE MEMBERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST POLICY STATEMENT ANNUALLY. THE VP OF COMPLIANCE RISK AND LEGAL AFFAIRS/GENERAL COUNSEL IS RESPONSIBLE FOR DISTRIBUTION, COLLECTION, AND REVIEW OF ALL COMPLETED STATEMENTS. UPON REVIEW, OFFICER, TRUSTEE, AND NON-TRUSTEE BOARD COMMITTEE MEMBERS STATEMENTS ARE FORWARDED TO THE FINANCIAL SUSTAINABILITY COMMITTEE CHAIR FOR FURTHER REVIEW AND DOCUMENTATION OF ANY CONFLICTS. A CONFLICT IS DETERMINED TO EXIST WHEN A PERSON HAS A BUSINESS RELATIONSHIP WITH THE UNIVERSITY EITHER PERSONALLY OR THROUGH HIS OR HER EMPLOYER. ANYONE WHO HAS BEEN DETERMINED TO HAVE A CONFLICT SHALL RECUSE HIM OR HERSELF FROM VOTES RELATING TO THE CONFLICT. SUCH RECUSAL IS DOCUMENTED IN BOARD MINUTES. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE UNIVERSITY USED INDEPENDENT DATA FROM LIKE INSTITUTIONS FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS TO DETERMINE COMPENSATION RANGES. THE UNIVERSITY HAS AN ANNUAL PROCESS FOR INDEPENDENT REVIEW OF OFFICER SALARIES WHEREBY THE EXECUTIVE COMMITTEE COMPARES SALARY DATA FOR THE PRESIDENT AND OTHER UNIVERSITY OFFICERS TO ACTUAL SALARY AMOUNTS. UNDER NORMAL CIRCUMSTANCES THESE AMOUNTS ARE APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. REVIEWED IN 2021. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE UNIVERSITY USED INDEPENDENT DATA FROM LIKE INSTITUTIONS FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS TO DETERMINE COMPENSATION RANGES. THE UNIVERSITY HAS AN ANNUAL PROCESS FOR INDEPENDENT REVIEW OF OFFICER SALARIES WHEREBY THE EXECUTIVE COMMITTEE COMPARES SALARY DATA FOR THE PRESIDENT AND OTHER UNIVERSITY OFFICERS TO ACTUAL SALARY AMOUNTS. UNDER NORMAL CIRCUMSTANCES THESE AMOUNTS ARE APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. POSITIONS INCLUDED ARE OFFICERS & KEY EMPLOYEE - TREASURER, SECRETARY AND PROVOST (HIGHEST ACADEMIC LEADERSHIP POSITION). REVIEWED IN 2021. Form 990, Part VI, Line 19 Required documents available to the public THE UNIVERSITY WILL DISCLOSE REFERENCED DOCUMENTS TO THE PUBLIC UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN BENEFICIAL INTEREST IN TRUST - -42579; CHANGE IN ANNUITY LIABILITY - 20757; CHANGE IN FAIR VALUE OF INTEREST RATE SWAP - 451066; SISTERS OF CHARITY CINCINNATI 5900 DELHI ROAD MT ST JOSEPH OH 45051 310537158 RELIGIOUS COMMUNITY OH 501(c)(3) 1 NA false false false true false false false false false false true true false false false false true false false false SISTERS OF CHARITY OF CINCINNATI C 74915 FMV Schedule R, Part V, Line 1c SISTERS OF CHARITY OF CINCINNATI RECEIVED GRANTS/CONTRIBUTIONS OF 86915; FMV METHOD USED TO DETERMINE THE AMOUNT