2021-05-16T19:36:47-05:00 2020-06-30 340677006 MALONEY NOVOTNY LLC 1111 SUPERIOR AVE SUITE 700 CLEVELAND OH 441142540 990 2019-07-01 314379435 CAPITAL UNIVERSITY CAPI 6142366813 1 COLLEGE AND MAIN COLUMBUS OH 43209 WILLIAM E MEA VP-BUSINESS&FINANCE&TREASURER 6142366813 2021-05-09 1 CHRISTOPHER B ANDERSON P00226559 2163630100 2019 2022-09-23 18:48:47Z DAVE KAUFMAN 1 COLLEGE AND MAIN COLUMBUS OH 43209 163890151 0 X WWW.CAPITAL.EDU X 1830 OH TRANSFORMING LIVES FOR A BRIGHTER WORLD. WITH A VISION OF: PURPOSEFUL PEOPLE; COURAGEOUS COMMUNITY; HOPEFUL HUMANITY. VALUING FREE INQUIRY, ETHICAL STEWARDSHIP, CHALLENGING BOUNDARIES, AUTHENTIC CONTRIBUTIONS, OPEN COMMUNITY, AND EMBRACING HOPE. 32 26 1926 31 29413 28413 8918147 8822821 113407723 118531134 9091613 2965180 118317 45458 131535800 130364593 52266928 57756786 0 0 47295677 46173143 0 0 2295070 31658543 30885601 131221148 134815530 314652 -4450937 274033111 268714019 49841772 47311753 224191339 221402266 X TRANSFORMING LIVES FOR A BRIGHTER WORLD. WITH A VISION OF: PURPOSEFUL PEOPLE; COURAGEOUS COMMUNITY; HOPEFUL HUMANITY. VALUING FREE INQUIRY, ETHICAL STEWARDSHIP, CHALLENGING BOUNDARIES, AUTHENTIC CONTRIBUTIONS, OPEN COMMUNITY, AND EMBRACING HOPE. 0 0 111589772 57756786 104467890 CAPITAL UNIVERSITY PROVIDES ACADEMIC OPPORTUNITIES TO 2400 UNDERGRADUATE AND 700 GRADUATE AND PROFESSIONAL STUDENTS. THE UNIVERSITY OFFERS FOUR UNDERGRADUATE DEGREES WITH MORE THAN 70 MAJORS, AND SEVEN GRADUATE DEGREES IN LAW, TAXATION, BUSINESS, NURSING, MUSIC AND EDUCATION TAUGHT BY APPROXIMATELY 160 FULL-TIME GRADUATE AND UNDERGRADUATE FACULTY. MORE THAN 2200 UNDERGRADUATE AND 400 GRADUATE STUDENTS RECEIVE INSTITUTIONAL FINANCIAL ASSISTANCE IN THE FORM OF SCHOLARSHIPS AND GRANTS. SINCE CAPITAL IS IN A METROPOLITAN SETTING IN THE COLUMBUS SURBURB OF BEXLEY, STUDENTS ENJOY MANY ACADEMIC, CULTURAL, RECREATIONAL AND SOCIAL ACTIVITIES. IN ADDITION TO THE GRADUATE PROGRAMS HOUSED ON THE MAIN CAMPUS IN BEXLEY, THE CAPITAL UNIVERSITY LAW SCHOOL IS LOCATED IN DOWNTOWN COLUMBUS PROVIDING STUDENTS THE PROSPECT OF ENHANCING THEIR EDUCATION THROUGH INTERNSHIPS AND OPPORTUNITIES WITH FEDERAL, STATE, AND COUNTY AGENCIES AND WITH LAW FIRMS IN OHIO'S CAPITAL CITY. THE ACADEMIC EXPERIENCE AT CAPITAL INCLUDES A RICH VARIETY OF INTERNSHIPS AND EDUCATIONAL OPPORTUNITIES FOR STUDENTS IN COOPERATION WITH NATIONAL CORPORATIONS, HEALTH AND OTHER NON-PROFIT AGENCIES AND GOVERNMENTAL OFFICES. 12373741 0 12709524 AUXILIARY ENTERPRISE OPERATIONS PRIMARILY FURNISH GOODS AND SERVICES TO STUDENTS, FACULTY AND STAFF. IT IS MANAGED AS A SELF-SUPPORTING ACTIVITY AND CONSIST PRIMARILY DINING AND HOUSING SERVICES. 0 0 1353720 OTHER CONSISTS OF MISCELLANEOUS FEES AND PROGRAM REVENUES. 123963513 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 1 0 1 0 1 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 1 4429 0 1 1926 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 32 26 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 1 1 OH X DERRICK ANTWI CONTROLLER 6142366292 1 COLLEGE AND MAIN COLUMBUS OH 432092394 PAM BAUSER TRUSTEE 2.00 X 0 0 0 PAUL CHODAK TRUSTEE 2.00 X 0 0 0 DAN CREEKMUR TRUSTEE 2.00 X 0 0 0 SUZANNE DILLAHUNT TRUSTEE 2.00 X 0 0 0 LUKE FEDLAM TRUSTEE 2.00 X 0 0 0 JUNE FRYMAN TRUSTEE 2.00 X 0 0 0 WILLIAM GAFKJEN TRUSTEE 2.00 X 0 0 0 JAMES HAVENS TRUSTEE 2.00 X 0 0 0 SUSAN JABLONSKI TRUSTEE 2.00 X 0 0 0 BELINDA MOLIHAN JONES TRUSTEE 2.00 X 0 0 0 JEAN KOHLER TRUSTEE 2.00 X 0 0 0 MICHAEL LANCASTER TRUSTEE 2.00 X 0 0 0 ANN LEAK TRUSTEE 2.00 X 0 0 0 JUDY LEIDY TRUSTEE 2.00 X 0 0 0 RICHARD LOMBARDI TRUSTEE 2.00 X 0 0 0 TED LONG TRUSTEE 2.00 X 0 0 0 STEVE LYONS TRUSTEE 2.00 X 0 0 0 NEIL MORTINE TRUSTEE 2.00 X 0 0 0 BERNIE OSTROWSKI CHAIR 4.00 X X 0 0 0 JOHN PHILLIPS TRUSTEE 2.00 X 0 0 0 ANDRE PORTER VICE CHAIR/CHAIR 4.00 X X 0 0 0 BRIAN PRINCE TRUSTEE 2.00 X 0 0 0 HARRY RADUEGE TRUSTEE 2.00 X 0 0 0 TYLER SCHLEICH TRUSTEE 2.00 X 0 0 0 MARTI TAYLOR VICE CHAIR 4.00 X X 0 0 0 EJ THOMAS TRUSTEE 2.00 X 0 0 0 STEVE WACHTMAN TRUSTEE 2.00 X 0 0 0 JOHN WALKER TRUSTEE 2.00 X 0 0 0 WILLIAM WIECHER TRUSTEE 2.00 X 0 0 0 KATHY WOLFGRAM TRUSTEE 2.00 X 0 0 0 MORITZ ZIEGLER TRUSTEE 2.00 X 0 0 0 ELIZABETH PAUL PRESIDENT 50.00 X X 375155 0 55905 JODY FOURNIER PROVOST & VP FOR LEARNING 50.00 X 197533 0 60653 WILLIAM MEA VP-BUS.&FIN.,TREASURER 50.00 X 239235 0 54221 JP SPAGNOLO VP-STRATEGIC ENROLLMENT MGMT. 50.00 X 154547 0 43851 TANYA POTEET UNIV. COUNSEL 50.00 X 204324 0 27763 JENNIFER PATTERSON VP FOR ADVANCEMENT 50.00 X 208026 0 39892 TINA GUEGOLD VP-INTEGRATED MARKETING COMM. 50.00 X 214947 0 86013 RACHEL JANUTIS DEAN OF LAW SCHOOL 50.00 X 205686 0 36997 JACK GUTTENBERG FACULTY 50.00 X 194716 0 43138 RICHARD WOOD FACULTY 50.00 X 161266 0 27893 MARK BROWN FACULTY 50.00 X 198545 0 53155 MARK STRASSER FACULTY 50.00 X 175126 0 48447 JEFFREY FERRIELL FACULTY 50.00 X 185275 0 39997 TERRY LAHM FORMER INTERIM PROVOST 50.00 X 143603 0 25214 RICHARD ASHBROOK FORMER PROVOST 50.00 X 122963 0 22981 DENVY BOWMAN FORMER PRESIDENT 50.00 X 207641 0 30053 KEVIN SAYERS FORMER EVP PLANNING/STRAT. 50.00 X 107735 0 39108 ERIN DELFFS FORMER ASST.TREASURER 50.00 X 118876 0 24670 3415199 0 759951 43 1 1 0 ALADDIN FOOD MANAGEMENT SERVICES LLC PO BOX 71612 CHICAGO IL 60694 DINING SERVICES 3874028 ATALIAN US OHIO VALLEY PO BOX 74008995 CHICAGO IL 60674 JANITORIAL SERVICE 1438925 ASTER INDUSTRIES 275-299 N ARLINGTON AKRON OH 44305 CONSTRUCTION SERVICES 1198161 FAHLGREN INC 4030 EASTON STATION STE 300 COLUMBUS OH 43219 MARKETING & ADVERTISING SERVICES 457208 ELLUCIAN INC 2003 EDMUND HALLEY DRIVE RESTON VA 20191 SOFTWARE SERVICES 351822 40 1990051 6832770 358861 8822821 TUITION AND FEES 611710 104467890 104467890 AUXILIARIES 611710 12709524 12709524 OTHER PROGRAM REVENUE 611710 1353720 1353720 118531134 345643 29413 316230 205102 159644 45458 45458 45458 32727154 3258297 32443584 922330 283570 2335967 2619537 2619537 130364593 118531134 29413 2981225 57600173 57600173 156613 156613 1799453 403219 1150693 245541 32726222 29299942 2295507 1130773 2361640 2000270 251973 109397 6971519 5807961 851716 311842 2314309 2028312 191449 94548 66673 148 66519 6 62830 62830 421879 421879 5070658 4303583 631365 135710 1073852 219862 843470 10520 2171358 1984938 104470 81950 1800402 1541499 236903 22000 6659620 6236373 423225 22 1013137 847882 88120 77135 1282365 1143029 63710 75626 777501 738626 38875 9691240 9195729 495511 412756 80946 331810 ALLOW.-DOUBTFUL ACCTS. 355945 355945 OTHER INDIRECT COSTS 25385 18463 6922 134815530 123963513 8556947 2295070 5212504 10815562 1325696 1366762 5804789 4929775 91657 58546 964194 1168446 251543820 129572857 130052185 121970963 8077523 7306338 111619888 111370999 10884675 9726628 274033111 268714019 9235069 9087466 3032822 3592650 29178059 27531374 1262172 1173467 7133650 5926796 49841772 47311753 X 117693824 114345426 106497515 107056840 224191339 221402266 274033111 268714019 X -4450937 1630341 31523 X 0 1 X 1 1 1 X 7444040 6106364 7975810 8918147 8822821 39267182 7444040 6106364 7975810 8918147 8822821 39267182 2525322 36741860 2258138 2671556 3398726 3175473 521332 12025225 915 1569 2860 17460 29413 52217 710 740 550 660 2660 51347284 571297575 0.71560 0.63070 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING REVENUE - 2015 AMOUNT: $ 710. 2016 AMOUNT: $ 740. 2017 AMOUNT: $ 550. 2018 AMOUNT: $ 660. 2019 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1722988 X X X 0 106298280 2915892 3011499 2410743 2365871 107449057 107345638 2550949 358619 1636690 2320236 106298280 77902629 27858001 4958132 1554761 1818363 107345638 70688518 2192013 8160784 2271618 867068 77902629 71699084 3841107 -1866480 1758723 1080384 146086 70688518 0.13470 0.76500 0.10030 1 0 16181843 16181843 124014391 58571326 65443065 40946433 21172257 19774176 57567876 42335714 15232162 12833277 7493560 5339717 121970963 HEDGE FUNDS 757552 F PRIVATE EQUITY FUNDS 9514177 F COMMON TRUST FUNDS 99599270 F INVESTMENT IN JOINT VENTURE 1500000 F 111370999 AGENCY FUNDS HELD FOR OTHERS 197383 ADVANCES FROM GOVT-STUDENT LOANS 4443068 POSTRETIREMENT BENEFIT OBLIGATIONS 1286345 5926796 X 74769475 1630341 -107228 1523113 73246362 421879 56696352 57118231 130364593 77558548 159644 159644 77398904 421879 56994747 57416626 134815530 PART III, LINE 4: DESCRIPTION OF ART COLLECTIONS - THE COLLECTION CONSISTS OF A WIDE-RANGE OF ARTWORK COVERING MORE THAN 2,000 YEARS FROM MANY CULTURES AND MEDIUMS. THE MISSION OF THE GALLERY IS TO PROMOTE USE AS AN INTEGRAL PART OF THE TEACHING MISSION OF THE UNIVERSITY AND TO CONTRIBUTE TO INTELLECTUALLY STIMULATING, CREATIVE CULTURE ENVIRONMENT FOR THE UNIVERSITY AND THE COMMUNITY. PART V, LINE 4: INTENDED USE OF ENDOWMENT FUNDS - ENDOWMENT FUNDS PROVIDE SUPPORT FOR STUDENT SCHOLARSHIPS, SUPPORT FOR GENERAL OPERATIONS, AND SUPPORT FOR SPECIFIC PROGRAMS IDENTIFIED BY DONORS. PART X, LINE 2: FIN 48 (ASC 740) FOOTNOTE - THE INTERNAL REVENUE SERVICE HAS RULED THAT CAPITAL UNIVERSITY IS A TAX-EXEMPT EDUCATIONAL INSTITUTION UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PRESCRIBE RECOGNITION THRESHOLDS AND MEASUREMENT ATTRIBUTES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. TAX BENEFITS WILL BE RECOGNIZED ONLY IF A TAX POSITION IS MORE-LIKELY-THAN-NOT SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX BENEFIT WILL BE RECORDED. MANAGEMENT HAS CONCLUDED THAT THEY ARE UNAWARE OF ANY TAX BENEFITS OR LIABILITIES TO BE RECOGNIZED AT JUNE 30, 2020 OR 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE ON FORM 990, PART VIII, LINE 6 159,644. POSTRETIREMENT BENEFIT OBLIGATION RELATED CHANGES OTHER THAN PERIODIC COSTS -266,872. PART XI, LINE 4B - OTHER ADJUSTMENTS: STUDENT FINANCIAL AID EXPENSE 56,994,747. ACTUARIAL CHANGE IN ANNUITY LIABILITY -310,895. NET LOSS ON UNCOLLECTIBLE PLEDGES 12,500. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE ON FORM 990, PART VIII, LINE 6 159,644. PART XII, LINE 4B - OTHER ADJUSTMENTS: STUDENT FINANCIAL AID EXPENSE 56,994,747. PART V, LINE 1B, TWO YEARS BACK COLUMN: INCLUDED IN CONTRIBUTIONS TO ENDOWMENT IN THE "TWO YEARS BACK" COLUMN IS THE TRANSFER-IN OF ENDOWMENT ASSETS FROM TRINITY LUTHERAN SEMINARY OF $24,484,448. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 NON-DISCRIMINATORY LANGUAGE IS PUBLISHED IN THE ADMISSION VIEW BOOK, THE VARIOUS STUDENT BULLETINS, AND IN ALL MAJOR UNIVERSITY PUBLICATIONS AIMED TO THE STUDENT/PARENT AUDIENCE. SCHEDULE E, PART I, LINE 6 THE UNIVERSITY RECEIVES FINANCIAL ASSISTANCE FROM THE U.S. GOVERNMENT IN CONNECTION WITH PERKINS STUDENT LOANS, NURSING STUDENT LOANS, NURSING FACULTY LOAN PROGRAM, COLLEGE WORK-STUDY, PELL GRANTS, SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAMS, AND HIGHER EDUCATION EMERGENCY RELIEF FUNDS. CAPITAL UNIVERSITY ALSO RECEIVES SUPPORT FROM THE STATE OF OHIO FOR SIMILAR AID PROGRAMS. 1 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 5481017 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 8 PROGRAM SERVICES STUDY ABROAD 94673 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 8 PROGRAM SERVICES TRAVEL AND RESEARCH 87804 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 6 PROGRAM SERVICES TRAVEL AND RESEARCH 42824 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 0 1 PROGRAM SERVICES TRAVEL AND RESEARCH 1195 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 0 1 PROGRAM SERVICES TRAVEL AND RESEARCH 1346 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 3 PROGRAM SERVICES TRAVEL AND RESEARCH 2516 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 1 PROGRAM SERVICES STUDY ABROAD 9950 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 2 PROGRAM SERVICES STUDY ABROAD 39540 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 1 PROGRAM SERVICES TRAVEL AND RESEARCH 1509 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 1 PROGRAM SERVICES STUDY ABROAD 12450 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 2 PROGRAM SERVICES TRAVEL AND RESEARCH 39573 0 28 0 6 0 34 5721325 93072 5814397 FINANCIAL AID FOR STUDY ABROAD PROGRAMS EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU 8 94673 CHECK/WIRE 0 FINANCIAL AID FOR STUDY ABROAD PROGRAMS EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 2 39540 CHECK/WIRE 0 FINANCIAL AID FOR STUDY ABROAD PROGRAMS SOUTH AMERICA 1 12450 CHECK/WIRE 0 FINANCIAL AID FOR STUDY ABROAD PROGRAMS SUB-SAHARAN AFRICA 1 9950 CHECK/WIRE 0 1 0 1 0 0 0 PART I, LINE 2: MONITORING USE OF GRANT FUNDS - ALL STUDENTS ELECTING TO PARTICIPATE IN A STUDY ABROAD PROGRAM ARE AWARDED FINANCIAL AID GRANTS AND OTHER AID BASED ON THE COST OF ATTENDANCE AND FEDERAL NEED CALCULATIONS. ALL GRANTS FUNDS TO SUPPORT THESE STUDENTS ARE REMITTED DIRECTLY TO THE HOST INSTITUTION TO BE APPLIED TO THE STUDENTS' PROGRAM CHARGES. PART III ACCOUNTING METHOD: 1 ENDOWED SCHOLARSHIPS 672 2096327 0 INSTITUTIONAL RESTR.SCHOLARSHIPS 256 370001 0 GRANT IN AID&OTHER INST.AID 2866 55133845 0 PART I, LINE 2: MONITORING USE OF GRANT FUNDS - THE UNIVERSITY AWARDS FINANCIAL AID GRANTS ONLY TO ENROLLED STUDENTS. GRANTS ARE CREDITED TO THE RECIPIENTS' ACCOUNTS FOR TUITION, FEES, ROOM AND BOARD. X X X 0 1 X X X 0 1 0 0 0 0 0 0 0 ELIZABETH PAUL PRESIDENT 359273 0 0 0 15882 0 25197 0 30708 0 431060 0 0 0 JODY FOURNIER PROVOST & VP FOR LEARNING 197091 0 0 0 442 0 18819 0 41834 0 258186 0 0 0 WILLIAM MEA VP-BUS.&FIN.,TREASURER 238203 0 0 0 1032 0 22500 0 31721 0 293456 0 0 0 JP SPAGNOLO VP-STRATEGIC ENROLLMENT MGMT. 154409 0 0 0 138 0 14780 0 29071 0 198398 0 0 0 TANYA POTEET UNIV. COUNSEL 203899 0 0 0 425 0 18351 0 9412 0 232087 0 0 0 JENNIFER PATTERSON VP FOR ADVANCEMENT 207732 0 0 0 294 0 19136 0 20756 0 247918 0 0 0 TINA GUEGOLD VP-INTEGRATED MARKETING COMM. 214464 0 0 0 483 0 20196 0 65817 0 300960 0 0 0 RACHEL JANUTIS DEAN OF LAW SCHOOL 205394 0 0 0 292 0 19014 0 17983 0 242683 0 0 0 JACK GUTTENBERG FACULTY 193283 0 0 0 1433 0 18276 0 24862 0 237854 0 0 0 RICHARD WOOD FACULTY 160382 0 0 0 884 0 14819 0 13074 0 189159 0 0 0 MARK BROWN FACULTY 197341 0 0 0 1204 0 18108 0 35047 0 251700 0 0 0 MARK STRASSER FACULTY 174049 0 0 0 1077 0 16726 0 31721 0 223573 0 0 0 JEFFREY FERRIELL FACULTY 183217 0 0 0 2058 0 16585 0 23412 0 225272 0 0 0 TERRY LAHM FORMER INTERIM PROVOST 143335 0 0 0 268 0 13190 0 12024 0 168817 0 0 0 RICHARD ASHBROOK FORMER PROVOST 122424 0 0 0 539 0 10557 0 12424 0 145944 0 0 0 DENVY BOWMAN FORMER PRESIDENT 206382 0 0 0 1259 0 18778 0 11275 0 237694 0 0 0 KEVIN SAYERS FORMER EVP PLANNING/STRAT. 107621 0 0 0 114 0 10098 0 29010 0 146843 0 0 0 ERIN DELFFS FORMER ASST.TREASURER 118744 0 0 0 132 0 11070 0 13600 0 143546 0 0 0 PART I, LINE 1A BENEFITS OFFERED TO CERTAIN EMPLOYEES - TAX INDEMNIFICATION AND GROSS-UP PAYMENTS: THE PRESIDENT OF THE UNIVERSITY, ELIZABETH PAUL, RECEIVES AN AUTOMOBILE AND PHONE ALLOWANCE. THESE ALLOWANCES ARE TREATED AS TAXABLE COMPENSATION AND ARE GROSSED-UP PAYMENTS. HOUSING ALLOWANCE: THE PRESIDENT, ELIZABETH PAUL, RECEIVES OCCUPANCE OF A UNIVERSITY RESIDENCE FOR PERSONAL AND BUSINESS USE. AS USE OF THE HOUSE FOR UNIVERSITY-RELATED EVENTS IS AN EXPECTATION, THE COST OF THE RESIDENCE IS NOT TREATED AS TAXABLE COMPENSATION. HEALTH OR SOCIAL CLUB DUES: THE UNIVERSITY PROVIDES A SOCIAL CLUB MEMBERSHIP TO THE PRESIDENT AND THE VICE PRESIDENT FOR ADVANCEMENT. THIS PROVIDES A FACILITY FOR HOSTING UNIVERSITY-RELATED EVENTS AND, AS SUCH, IS NOT TREATED AS TAXABLE COMPENSATION SINCE IT IS USED STRICTLY FOR BUSINESS PURPOSES. PART I, LINE 1B WRITTEN POLICY FOR EXPENSES - CAPITAL UNIVERSITY DOES NOT HAVE A POLICY THAT CLEARLY STATES WHO IS ELIGIBLE FOR EXTRA ALLOWANCES - PHONE, HOUSING, AUTOMOBILE, ETC. THE PRESIDENT'S CONTRACT DOES INCLUDE SPECIFIC LANGUAGE THAT SPEAKS TO THE ADDITIONAL ALLOWANCES OFFERED TO HER(I.E., AUTOMOBILE, HOUSING, CLUB). PART I, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: PRESIDENT PAUL PARTICIPATED IN A SECTION 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN DURING THE YEAR. A OHIO HIGHER EDUCATIONAL FACILITIES COMMISSION 346849674 2013-04-26 3970000 REPAYMENT OF LOAN ON CAP.UNIV.APTS. 0 0 0 B OHIO HIGHER EDUCATIONAL FACILITIES COMMISSION 346849674 2015-05-27 30780000 CONSTRUCTION&PAY-OFF 2006 BONDS 0 0 0 A 3970000 3908817 61183 1 0 1 1 B 3367446 30780000 95600 30684400 2016 1 0 1 1 A 0 0 0 0 0 0 1 B 0 1 0 0 0 0 1 A 0 0 0 0 1 0 0 0 1 B 0 1 0 0 1 1 PNC BANK 7.000000000000 0 0 0 0 1 A 1 B 1 SEE PART V 19600 TUITION GRANTS EDUC.ASSISTANCE SEE PART V 28500 TUITION GRANTS EDUC.ASSISTANCE SEE PART V 37552 TUITION GRANTS EDUC.ASSISTANCE SEE PART V 36552 TUITION REMISSION EDUC.ASSISTANCE SEE PART V 13398 TUITION REMISSION EDUC.ASSISTANCE PART III - GRANTS BENEFITING INTERESTED PERSONS: EDUCATIONAL ORGANIZATIONS ARE NOT REQUIRED TO IDENTIFY INTERESTED PERSONS TO WHOM THEY PROVIDED SCHOLARSHIPS, FELLOWSHIPS, AND SIMILAR FINANCIAL ASSISTANCE PURSUANT TO THE INSTRUCTIONS FOR FORM 990, SCHEDULE L. AS SUCH, COLUMNS (A) AND (B) HAVE BEEN LEFT BLANK IN PART III. X 127 147350 APPRAISED VALUE X 12 194123 FMV X EQUIP.,MUSIC INST. 4 16150 APPRAISED VALUE X TRAVEL EXPENSES 2 1238 COST 0 0 1 1 PART I, LINE 32B: USE OF THIRD PARTIES - THE UNIVERSITY USES SECURITIES BROKERS TO SELL DONATED SECURITIES. THE FEES PAID TO THE BROKERS ARE AT OR BELOW FAIR MARKET VALUE. FORM 990, PART VI, SECTION A, LINE 1 DELEGATION OF BROAD AUTHORITY TO A COMMITTEE - PER THE UNIVERSITY'S BYLAWS, ARTICLE XVI, SECTION 2 (IN PART), THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY TO ACT FOR THE BOARD OF TRUSTEES ON ALL MATTERS EXCEPT FOR THE FOLLOWING, WHICH SHALL BE RESERVED FOR THE BOARD: PRESIDENTIAL SELECTION AND TERMINATION; TRUSTEE AND BOARD-OFFICER ELECTION; CHANGES IN INSTITUTIONAL MISSION AND PURPOSES; CHANGES TO THE CHARTER OR ARTICLES OF INCORPORATION; INCURRING OF CORPORATE INDEBTEDNESS; SALE OF UNIVERSITY ASSETS OR TANGIBLE PROPERTY; ADOPTION OF THE ANNUAL BUDGET; AND CONFERRAL OF DEGREES. THE EXECUTIVE COMMITTEE SHALL REPORT ANY ACTION IT TAKES TO THE BOARD. THESE BYLAWS OR OTHER BOARD POLICIES MAY RESERVE OTHER POWERS FOR THE BOARD OF TRUSTEES. IN ADDITION TO ITS AUTHORITY TO TAKE ACTION ON EMERGENCY MATTERS THAT CANNOT OR SHOULD NOT BE DEFERRED TO THE BOARD'S NEXT SCHEDULED MEETING, THE EXECUTIVE COMMITTEE SHALL OVERSEE THE WORK OF BOARD COMMITTEES AND THE UNIVERSITY'S PLANNING PROCESS AND PROGRESS ON PLANNING GOALS. FORM 990, PART VI, SECTION A, LINE 2 REPORTABLE RELATIONSHIPS - HARRY RADUEGE AND E.J. THOMAS HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B REVIEW OF FORM 990 - FORM 990 IS REVIEWED BY MANAGEMENT AND PRESENTED TO THE MEMBERS OF THE INTEGRITY AND COMPLIANCE COMMITTEE BY THE OUTSIDE PUBLIC ACCOUNTING FIRM ON MAY 3, 2021. AFTER REVIEW BY THE COMMITTEE, EACH BOARD MEMBER IS PROVIDED A FULL COPY OF THE RETURN PRIOR TO ITS ELECTRONIC FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C MONITORING AND ENFORCEMENT OF CONFLICT POLICY - THE CONFLICT OF INTEREST POLICY COVERS TRUSTEES AND OFFICERS (ALL UNIVERSITY OFFICERS, KEY EMPLOYEES, AND BUDGET MANAGERS). THE POLICY REQUIRES TRUSTEES AND OFFICERS TO ACT IN THE BEST INTERESTS OF THE UNIVERSITY, SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY, AND FULLY DISCLOSE ANY CONFLICT. POTENTIAL CONFLICTS ARE REVIEWED AT THE LEVEL OF THE GOVERNANCE COMMITTEE OF THE BOARD OF TRUSTEES, WHICH MAY CONSULT WITH OTHER COMMITTEES OF THE BOARD IF NECESSARY. IF A CONFLICT EXISTS, THE PERSON WITH THE CONFLICT MUST ABSTAIN FROM INFLUENCING, DELIBERATING OR VOTING ON THE MATTER, AND THE ACTION OR TRANSACTION MUST BE DOCUMENTED AS BEING CLEARLY IN THE BEST INTEREST OF THE UNIVERSITY. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION REVIEW OF TOP MANAGEMENT OFFICIAL - THE PRESIDENTIAL ASSESSMENT TASK FORCE OF THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS THE PRESIDENT'S GOALS, ACCOMPLISHMENTS, AND EVALUATION OF PERFORMANCE. THE BOARD ALSO REFERENCES COLLEGE AND UNIVERSITY PROFESSIONAL ASSOCIATION FOR HUMAN RESOURCES (CUPA-HR) DATA, EVANGELICAL LUTHERAN CHURCH OF AMERICA (ELCA) PRESIDENTIAL SURVEY AND OTHER SALARY SURVEYS FOR GUIDANCE ON SALARIES FOR LIKE INSTITUTIONS. THIS PROCESS IS FORMALLY DOCUMENTED AND WAS LAST UNDERTAKEN DURING THE CURRENT FISCAL YEAR-END. COMPENSATION REVIEW OF OTHER EMPLOYEES - WHEN A VICE PRESIDENT IS HIRED, THE HUMAN RESOURCES DEPARTMENT PROVIDES THE PRESIDENT BENCHMARK SALARY DATA TO DETERMINE THE APPROPRIATE SALARY. THE PRESIDENT ANNUALLY COMPLETES FORMAL EVALUATIONS FOR ALL VICE PRESIDENTS WHICH REVIEW GOALS AND ACCOMPLISHMENTS. THE PROCESS IS FORMALLY DOCUMENTED AND WAS LAST UNDERTAKEN DURING THE CURRENT FISCAL YEAR-END. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS - A COPY OF THE AUDITED FINANCIAL STATEMENTS IS POSTED ON THE UNIVERSITY'S WEBSITE AS SOON AS APPROVED BY THE BOARD OF TRUSTEES. THE CONFLICT OF INTEREST POLICY IS POSTED ON THE HR HOMEPAGE. THE BYLAWS ARE POSTED ON THE HR HOMEPAGE AND THE UNIVERSITY'S WEBPAGE. NO OTHER DOCUMENTS ARE AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: POSTRETIREMENT BENEFIT OBLIGATION ADJUSTMENT -266,872. ACTUARIAL CHANGE IN ANNUITY LIABILITY AND MATURITIES 310,895. NET LOSS ON UNCOLLECTIBLE PLEDGES -12,500. CHARITABLE REMAINDER TRUSTS (4) INVESTMENTS OH N/A T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0