2021-04-28T11:00:31-05:00 2020-06-30 134008324 PricewaterhouseCoopers LLP 2001 Market Street Suite 1800 Philadelphia PA 19103 990 2019-07-01 341018992 CASE WESTERN RESERVE UNIVERSITY CASE 2163682126 10900 EUCLID AVENUE CLEVELAND OH 441067006 John F Sideras Senior VP of Finance and CFO 2021-04-28 true P00460263 2673303000 2019 2022-09-23 18:48:47Z Scott Cowen 10900 EUCLID AVENUE CLEVELAND OH 441067006 2098488512 false X HTTP://WWW.CASE.EDU X 1826 OH Case Western Reserve University is an independent, research-oriented university with broadly based strengths in health, including medicine, nursing and dentistry; in engineering; in the arts and sciences; and in law, management and social work. The University's commitment is to excellence in teaching, research and scholarship. The University brings together highly qualified faculty, students and staff to: 1) Offer undergraduate education that preserves the strengths of the traditional arts and sciences, and the professions, 2) Prepare students for positions of leadership in professions that are important to society, and 3) Advance, through research and scholarship, the understanding of its chosen disciplines and their applications. 43 42 10614 574 -1772953 0 544959237 554390255 614032317 628804251 59635672 70355463 -914381 -896121 1217712845 1252653848 195511854 210497403 0 488249479 496452881 141412 316744 13580396 521178023 521585168 1205080768 1228852196 12632077 23801652 3217391993 3274832322 818815451 925431956 2398576542 2349400366 X Case Western Reserve University is an independent, research-oriented university with broadly based strengths in health, including medicine, nursing and dentistry; in engineering; in the arts and sciences; and in law, management and social work. The University's commitment is to excellence in teaching, research and scholarship. The University brings together highly qualified faculty, students and staff to: (1) Offer undergraduate education that preserves the strengths of traditional disciplinary majors while integrating contents and methods from technology, the arts and sciences, and the professions, (2) Prepare students for positions of leadership in professions that are important to society, and (3) Advance, through research and scholarship, the understanding of its chosen disciplines and their applications. false false 555969658 186256149 509539426 THE ACADEMIC PROGRAMS OF CASE WESTERN RESERVE UNIVERSITY ARE ADMINISTERED THROUGH ITS SCHOOLS AND COLLEGES. CURRENTLY 11,487 STUDENTS ARE ENROLLED IN PROGRAMS LEADING TO UNDERGRADUATE, GRADUATE AND PROFESSIONAL DEGREES ADMINISTERED THROUGH THE UNIVERSITY'S NINE SCHOOLS: THE CASE SCHOOL OF ENGINEERING, THE COLLEGE OF ARTS AND SCIENCES, THE MANDEL SCHOOL OF APPLIED SOCIAL SCIENCES, THE SCHOOL OF DENTAL MEDICINE, THE SCHOOL OF GRADUATE STUDIES, THE SCHOOL OF LAW, THE WEATHERHEAD SCHOOL OF MANAGEMENT, THE SCHOOL OF MEDICINE AND THE FRANCES PAYNE BOLTON SCHOOL OF NURSING. 355486571 24241254 CASE WESTERN RESERVE UNIVERSITY IS CLASSIFIED AS A RESEARCH UNIVERSITY (VERY HIGH RESEARCH ACTIVITY) - EXTENSIVE BY THE CARNEGIE COMMISSION ON HIGHER EDUCATION. THIS CLASSIFICATION IS GIVEN TO THOSE INSTITUTIONS THAT TRAIN THE GREATEST NUMBER OF FUTURE RESEARCHERS (USUALLY MEASURED BY THE NUMBER OF PHD STUDENTS) AND TO THOSE INSTITUTIONS THAT RECEIVE THE MOST FEDERAL FUNDS. IN ADDITION TO FEDERAL SOURCES, RESEARCH IN THE SCIENCES, THE HUMANITIES AND THE HEALTH SCIENCES AREA IS FUNDED BY GIFTS AND GRANTS FROM PRIVATE FOUNDATIONS, CORPORATIONS AND INDIVIDUALS. 86098330 67912487 AUXILIARIES PROVIDES SEVERAL SERVICES WHICH, ALTHOUGH NOT DIRECTLY RELATED TO ITS ACADEMIC MISSION, ARE NEVERTHELESS AN INTEGRAL PART OF THE OVERALL EDUCATIONAL EXPERIENCE OF ITS STUDENTS. THE PROVISION OF CAMPUS HOUSING AND BOARD PLANS, AND PHONE SERVICES ARE EXAMPLES OF CURRENT AUXILIARY SERVICES. 82304369 50124222 OTHER SPONSORED PROGRAMS: THE UNIVERSITY'S LIBRARY SYSTEM IS COMPOSED OF FOUR PRIMARY UNITS: THE UNIVERSITY LIBRARY, THE CLEVELAND HEALTH SCIENCES LIBRARY, THE SCHOOL OF LAW LIBRARY AND THE LILLIAN & MILFORD HARRIS LIBRARY IN THE MANDEL SCHOOL OF APPLIED SOCIAL SCIENCES. THE LIBRARIES OF THE UNIVERSITY SUPPORT THE UNDERGRADUATE, GRADUATE AND PROFESSIONAL PROGRAMS AND CONTAIN OVER 3 MILLION VOLUMES. CASE WESTERN RESERVE UNIVERSITY OFFERS ASSISTANCE TO ITS STUDENTS TO HELP MEET FINANCIAL NEED OR TO RECOGNIZE OUTSTANDING ACADEMIC ACHIEVEMENT AND PROMISE. ACADEMIC EXCELLENCE IS RECOGNIZED BY THE ACADEMIC AWARDS PROGRAM AND OTHER SCHOLARSHIP PROGRAMS OF THE UNDERGRADUATE COLLEGES AND BY VARIOUS ASSISTANTSHIPS, FELLOWSHIPS, SCHOLARSHIPS AND OTHER AWARDS OF INDIVIDUAL DEPARTMENTS IN THE SCHOOL OF GRADUATE STUDIES AND SEVERAL OF THE PROFESSIONAL SCHOOLS. CASE WESTERN RESERVE UNIVERSITY ACTIVELY PROMOTES THE DEVELOPMENT OF SERVICES AND PROGRAMS TO SUPPORT THE PHYSICAL, EMOTIONAL AND INTELLECTUAL WELL-BEING OF ITS STUDENTS.' THE PROGRAMS AND SERVICES ARE AVAILABLE TO UNDERGRADUATE, GRADUATE AND PROFESSIONAL STUDENTS ALIKE AND ARE DESIGNED TO PROVIDE POSITIVE, DEVELOPMENTAL OPPORTUNITIES BOTH TO SUPPLEMENT THE ACADEMIC EXPERIENCE AND ENRICH CAMPUS LIFE. 82304369 50124222 1079858928 true false false true false false true false true true true false true true true true false true true true true false true false false false false true true true false false false false false false false false false false true true false false true false false false false true 15031 0 true 10614 true true true false false false false true true false false false false true false X 43 42 false false false false false false false true true false false true true true true true true true true false CO DC ME AK MD MA MI NH NY OH OK OR PA SC WA X X JOHN F SIDERAS 2163682126 10900 EUCLID AVENUE CLEVELAND OH 441067006 X Barbara Snyder President; Ex Officio Trustee 60.0 X X 1906789 0 251451 Aarti Chandna Trustee 2.0 X 0 0 0 Alan L Schwartz MD PhD Trustee 2.0 X 0 0 0 Anand Swaminathan Trustee 2.0 X 0 0 0 Archie G Co Trustee 2.0 X 0 0 0 Celia Weatherhead Trustee 2.0 X 0 0 0 Charles D Fowler Trustee 2.0 X 0 0 0 Charles Hallberg Trustee 2.0 X 0 0 0 Charles J Koch Trustee 2.0 X 0 0 0 Daniel P Harrington Trustee 2.0 X 0 0 0 Dominic Ozanne Trustee 2.0 X 0 0 0 Donald J Richards Vice Chair of The Board of Trustees 2.0 X 0 0 0 Ellen Stirn Mavec Trustee 2.0 X 0 0 0 Eric Schnur Trustee 2.0 X 0 0 0 Frank N Linsalata Trustee 2.0 X 0 0 0 Fred Disanto Chairman of the Board of Trustees 2.0 X 0 0 0 Fred Gans Trustee 2.0 X 0 0 0 Geoffrey Duyk MD PhD Trustee 2.0 X 0 0 0 George L Majoros Jr Trustee 2.0 X 0 0 0 Gregory Eastwood MD Trustee 2.0 X 0 0 0 James C Wyant PhD Trustee 2.0 X 0 0 0 James Ratner Trustee 2.0 X 0 0 0 James Richman Trustee 2.0 X 0 0 0 Joseph A Sabatini Trustee 2.0 X 0 0 0 Joseph Mandato Trustee 2.0 X 0 0 0 Julie Gerberding MD MPH Vice Chair of the Board of Trustees 2.0 X 0 0 0 Lawrence M Sears Trustee 2.0 X 0 0 0 Linda Burnes Bolton PhD Trustee 2.0 X 0 0 0 Mark Weinberger Trustee 2.0 X 0 0 0 Mary Ann Jorgenson Trustee 2.0 X 0 0 0 Michael Zink Trustee 2.0 X 0 0 0 Milton Marquis Trustee 2.0 X 0 0 0 Robert Pavey Trustee 2.0 X 0 0 0 Roe Green Trustee 2.0 X 0 0 0 Sara Moll PhD Trustee 2.0 X 0 0 0 Scott Cowen Trustee 2.0 X 0 0 0 Susan Mucciarone Trustee 2.0 X 0 0 0 Susie Gharib Trustee 2.0 X 0 0 0 Thomas F McKee Trustee 2.0 X 0 0 0 Thomas Mandel Trustee 2.0 X 0 0 0 Timothy J Callahan Vice Chair of The Board of Trustees 2.0 X 0 0 0 Vincent Gaudiani MD Trustee 2.0 X 0 0 0 Virginia Barbato Trustee 2.0 X 0 0 0 William Lewis Trustee 2.0 X 0 0 0 Ben Vinson III Provost & Executive Vice President 60.0 X 617505 0 39303 Elizabeth Keefer Senior VP of Administration & Secretary 60.0 X 737836 0 40590 John Sideras Sr. Vice President for Finance & CFO 60.0 X 599015 0 44274 Michael Lee Treasurer 60.0 X 204568 0 30152 Stephen Campbell SR VP for Campus Planning and Facilities Management 60.0 X 357997 0 48858 Bruce Loessin Sr. VP for University Relations and Development (END 06/30/19) 60.0 X 523247 0 37113 Carol Moss Sr. VP for University Relations and Development (BEG. 07/01/19) 60.0 X 538307 0 41064 Pamela Davis Vice President, Dean & Professor 60.0 X 900077 0 38880 Dale Baur Professor 60.0 X 602926 0 43472 Jonathan Haines Professor 60.0 X 516189 0 44694 Manoj Malhotra Dean & Professor 60.0 X 522499 0 30894 Mark Chance Professor 60.0 X 513892 0 48858 Stanton Gerson Professor 60.0 X 883779 0 42879 Cyrus Taylor Professor 60.0 X 378479 0 48858 William Baeslack Professor 60.0 X 382395 0 41066 10185500 0 872406 863 true true false BON APPETIT 10900 EUCLID AVENUE CLEVELAND OH 44106 CATERING & MEAL PLAN SERVICES 14089014 Kelly Services Inc PO BOX 820405 PHILADELPHIA PA 191820405 Staffing Services 5415790 Schirmer Construction Company 31350 Industrial Pkwy North Olmstead OH 44070 Construction Services 3119077 Artech LLC 360 Mt Kemble Road Suite 2000 Morristown NJ 44143 IT Consulting 2571879 Lawler Construction 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2955987652 0.9764 0.9454 X true true false true 465103 false false true 429291 false false 894394 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY STATE RELATIONS JULY 2019 - SEPTEMBER 2019 *No activities to report OCTOBER 2019 - DECEMBER 2019 * Jennifer Ruggles-Attended State Capital Budget Townhall with State Representative Dave Greenspan. * Jennifer Ruggles, Heather Paramore, Ian Charnas, Malcolm Cooke-Met with State Representative Bride Rose Sweeney re: State Capital Budget and Sears think[box]. * Jennifer Ruggles, Julian Rogers, Heather Paramore, Ian Charnas, Malcolm Cooke, Tiffany McNamara-Met with State Representatives Bride Rose Sweeney, Dave Greenspan, Mike Skindell, Juanita Brent, Terrence Upchurch, and Tom Patton re: State Capital Budget and Sears think[box]. * Jennifer Ruggles, Julian Rogers, Heather Paramore, Ian Charnas, Malcolm Cooke, Tiffany McNamara-Met with State Senators Sandra Williams, Matt Dolan, Kristina Roegner, Nickie Antonio, and Kenny Yuko re: State Capital Budget and Sears think[box]. * President Barbara R. Snyder, Jennifer Ruggles-Met with Lt. Governor Jon Husted, Ohio House of Representatives Budget Director Christine Morrison, Office of the Governor Director of Policy Michael Hall, Ohio Senate Majority Caucus Director for Budget and Finance Ray DiRossi re: State Capital Budget and Sears think[box]. JANUARY 2020 - MARCH 2020 * Jennifer Ruggles, Julian Rogers, Heather Paramore, Ian Charnas, Tiffany McNamara-- Met with State Representative Phil Robinson re: State Capital Budget and Sears think[box]. * Jennifer Ruggles, Heather Paramore, Ian Charnas, Malcolm Cooke, Tiffany McNamara-Met with State Senator John Eklund re: State Capital Budget and Sears think[box]. * Jennifer Ruggles, Heather Paramore-Attended Greater Cleveland Partnership 2020 Capital Bill Gallery Walk and Open House for Northeast Ohio Statehouse Delegation and Administration Officials; Presented re: CWRU Sears think[box] Capital Bill Request. * Jennifer Ruggles, Lisa Camp, Heather Paramore, Michael Goldberg, Malcolm Cooke-Met with Lt. Governor Jon Husted re: State Capital Budget and Sears think[box]. APRIL 2020 - JUNE 2020 * Jennifer Ruggles, Heather Paramore-Attended Association of Independent Colleges and Universities of Ohio Calls with Ohio Department of Higher Education Chancellor Randy Gardner re: COVID-19 * Jennifer Ruggles-Attended Round Table Discussion with State Senator Matt Huffman re: COVID-19. FEDERAL RELATIONS JULY 2019 - SEPTEMBER 2019 * Jenn Ruggles, Grant Goodrich- Met with Office of Congresswoman Marcy Kaptur re: energy research and FY20 Appropriations Requests. OCTOBER 2019 - DECEMBER 2019 * No activities to report JANUARY 2020 - MARCH 2020 * Jennifer Ruggles, Mark Chance-Met with Office of Congresswoman Marcy Kaptur, Office of Congressman Anthony Gonzalez, Office of Congressman Mike Turner re: biomedical research and FY21 Appropriations Requests. * Jennifer Ruggles-Met with Offices of Congressman Tim Ryan, Congressman Dave Joyce, Congressman Mike Turner, Congresswoman Marcy Kaptur, Congressman Anthony Gonzalez re: FY 21 Appropriations Requests * Jennifer Ruggles-Attended White House COVID-19 Update Call re: COVID-19. * President Barbara R. Snyder, Jennifer Ruggles-Attended Call with Senator Sherrod Brown re: COVID-19 * Jennifer Ruggles-Attended call with senior officials from U.S. Department of Education re: COVID-19 and Coronavirus Aid, Relief, and Economic Security (CARES) Act phase 1 implementation. APRIL 2020- JUNE 2020 * President Barbara R. Snyder, Jennifer Ruggles-Calls and emails with Senator Rob Portman and staff re: higher education research security and foreign influence. * Jennifer Ruggles, Heather Paramore-Sent letters and emails to Offices of Senator Sherrod Brown, Senator Rob Portman, Congressman Anthony Gonzalez, Congressman Dave Joyce, Congresswoman Marcia Fudge, Congresswoman Marcy Kaptur, Congressman Mike Turner, Congressman Tim Ryan re: COVID-19 stimulus/relief for students, higher education institutions and US research enterprise. * Jennifer Ruggles-Attended call with Senator Rob Portman re: COVID-19 and COVID-19 stimulus/recovery. X X false 1568311076 55218732 20199205 35658143 34341400 3170625 1570558845 1539302060 22438030 78322013 35070832 33880569 2799626 1568311076 1461236506 27459643 121201579 32187287 35169074 3239307 1539302060 1350103878 28984223 147921236 22466142 39756762 3549927 1461236506 1439174377 30818788 -50526381 33980534 31791777 3590595 1350103878 0.0504 0.4532 0.4964 true false 39005239 39005239 1491223130 889452950 601770180 1050830 1025470 25360 333485234 273961287 59523947 48014051 29018449 18995602 719320328 118673904 F 1239954409 F Equity real estate 80930 F 1358709243 Funds Held By Others 280247475 Health Education Campus 134611140 RIght -of-use assets - operating leases 9049196 423907811 Refundable advances 5863092 Pension liability 130402246 Refundable federal student loans 23181235 Annuities payable 36724416 Deferred income and other liabilities 116612911 Operating Lease Obligations 9049196 321833096 X 1209949530 -41749388 0 -41749388 1251698918 3170625 -2215695 954930 1252653848 1259125706 31228440 31228440 1227897266 3170625 -2215695 954930 1228852196 Schedule D, Part III, Line 1a Collections of art - financial statement footnote The University's collections of historically significant artifacts, scientific specimens, and art objects are held for education, research, scientific inquiry, and public exhibition. They are neither disposed of for financial gain nor encumbered in any manner. Accordingly, their value is not reflected in the University's consolidated financial statements. Schedule D, Part III, Line 4 Collections of art - description of collections The University's collection of historically significant artifacts, scientific specimens, and art objects are held for education, research, scientific inquiry and public exhibition. Schedule D, Part V, Line 4 Intended uses of endowment funds The University's endowments and other donor restricted investments are spent in accordance with the wishes of the donor. Such wishes are typically divided between the needs of the University (unrestricted in its use, plant funds, professorships or instructional, etc.) and the needs of the students (scholarships, awards and prizes, etc.). Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The University is exempt from federal income tax to the extent provided under section 501(c)(3) of the Internal Revenue Code ('IRC'). The University is classified as an organization that is not a private foundation under section 509(a) of the IRC and, as such, gifts to the University qualify for deduction as charitable contributions. The University is exempt from federal income tax; however it is required to pay federal income tax on unrelated business income. The University did not have any material income tax liabilities for the years ended June 30, 2020 and 2019. ASC 740, "Income Taxes," prescribes a recognition threshold and measurement requirements for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. In addition, ASC 740 provides guidance on recognition, classification and disclosure requirements for uncertain tax provisions. The University has no financial reporting requirements associated with ASC 740 for the years ended June 30, 2020 and 2019. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Amounts included in rental expense on the statement of revenue - part VIII line 6B that are recorded in the expenses on the audited financial statements - -2215695 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Pension Plan Changes - 29100767 Life Income Actuarial Changes - 2127673 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Amounts Included in Rental Expense on the Statement of Revenue - Part VIII 6B that are recorded in the expenses on the financial statements - -2215695 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 The university meets the requirements of revenue procedure 75-50, 1975-1 C.B. 587, Part III, Section 4.03(2)(B). Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The university provides financial aid, which is funded by gifts, endowment income and externally sponsored aid (including federal and state governmental sources), to students based on demonstrated financial need or academic merit. Government advances to qualified students are funded principally with federal loans to the university under the Perkins, nursing and health professions student loan programs. true Central America and the Caribbean 0 20 Program Services Study Abroad 17097 East Asia and the Pacific 0 0 Grantmaking 274642 East Asia and the Pacific 0 23 Program Services Study Abroad 131952 East Asia and the Pacific 0 0 Program Services Joint Higher Education 22012 Europe (Including Iceland and Greenland) 0 0 Conference Travel 1927 Europe (Including Iceland and Greenland) 0 0 Grantmaking 213487 Europe (Including Iceland and Greenland) 0 0 Program Services Research 39978 Europe (Including Iceland and Greenland) 0 61 Program Services Study Abroad 576501 Middle East and North Africa 0 3 Program Services Study Abroad 41042 North America (Canada & Mexico only) 0 0 Conference Travel 600 North America (Canada & Mexico only) 0 0 Grantmaking 112880 South America 0 0 Grantmaking 333411 South America 0 22 Program Services Study Abroad 127968 South Asia 0 0 Grantmaking 72774 South Asia 0 0 Program Services Research 30690 Sub-Saharan Africa 4 8 Grantmaking 2753166 Sub-Saharan Africa 0 3 Program Services Study Abroad 62246 East Asia and the Pacific 0 0 Investments 96818881 Europe (Including Iceland and Greenland) 0 0 Investments 191734087 North America (Canada & Mexico only) 0 0 Investments 13179307 South America 0 0 Investments 2096006 Sub-Saharan Africa 0 0 Investments 15409917 4 140 0 0 4 140 4750127 319300444 324050571 East Asia and the Pacific Research 74132 Wire Transfer 0 N/A N/A East Asia and the Pacific Research 57903 Wire Transfer 0 N/A N/A East Asia and the Pacific Research 136025 Wire Transfer 0 N/A N/A Europe (Including Iceland and Greenland) Research 41610 Wire Transfer 0 N/A N/A Europe (Including Iceland and Greenland) Research 117877 Wire Transfer 0 N/A N/A Europe (Including Iceland and Greenland) Research 50000 Wire Transfer 0 N/A N/A North America (Canada & Mexico only) Research 103715 Wire Transfer 0 N/A N/A North America (Canada & Mexico only) Research 9165 Wire Transfer 0 N/A N/A South America Research 22399 Wire Transfer 0 N/A N/A South America Research 86712 Wire Transfer 0 N/A N/A South America Research 105799 Wire Transfer 0 N/A N/A South America Research 118502 Wire Transfer 0 N/A N/A Sub-Saharan Africa Research 226388 Wire Transfer 0 N/A N/A Sub-Saharan Africa Research 673043 Wire Transfer 0 N/A N/A Sub-Saharan Africa Research 42245 Wire Transfer 0 N/A N/A Sub-Saharan Africa Research 34683 Wire Transfer 0 N/A N/A Sub-Saharan Africa Research 60000 Wire Transfer 0 N/A N/A Sub-Saharan Africa Research 93730 Wire Transfer 0 N/A N/A Sub-Saharan Africa Research 420755 Wire Transfer 0 N/A N/A Sub-Saharan Africa Research 1199235 Wire Transfer 0 N/A N/A South Asia Research 6000 Wire Transfer 0 N/A N/A South Asia Research 50000 Wire Transfer 0 N/A N/A 0 22 true false false true true false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds The university requires itemized receipts and/or invoices for all expenditures. Transactions are reviewed and approved on multiple levels. This enables monitoring of the types and amounts of funds which are Expended outside of the United States. Schedule F, Part I, Line 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS The university requires itemized receipts and/or invoices for all expenditures. Transactions are reviewed and approved on multiple levels. This enables monitoring of the types and amounts of funds which are Expended outside of the United States. X X X X X X true GRENZEBACH GLIER & ASSOCIATES 401 NORTH MICHIGAN AVENUE CHICAGO IL 60611 CONSULTING SERVICES false 0 39758 -39758 ROGER CERNE 7690 MOUNTAIN ASH DRIVE CONCORD OH 44060 Pro Solicitation false 0 123320 -123320 Copper Reef DBA Plus Delta Partners 6965 El Camino Real Suite 105-488 Carlsbad CA 92009 Consulting Services false 0 153666 -153666 0 316744 -316744 CA CO DC AL HI ME AK MD MA MI NV NH NY OH OK OR PA SC WA true TUITION AND FEES 8006 142391673 0 N/A N/A FELLOWS - TUITION AND FEES 4451 62001041 0 N/A N/A STIPENDS AND ALLOWANCES 1172 2344329 0 N/A N/A Schedule I, Part III, Column (b) Estimated Number of Recipients Tuition and Fees: Estimate is based on the percentage of students who received assistance for tuition and fees in the prior year. Schedule I, Part III, Column (b) Estimated Number of Recipients Fellows - Tuition and Fees: Estimate is based on the percentage of students who received Fellowships for tuition and fees in the prior year. Schedule I, Part III, Column (b) Estimated Number of Recipients Stipends and Allowances: Estimate is based on the percentage of students who received stipends in the prior year. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The Office of Sponsored Projects administration directs and facilitates pre- and post-award processes by ensuring compliance with federal, state and University guidelines. It also oversees regulatory compliance activities to ensure safe, ethical and responsible conduct of research. In addition, the office is responsible for enhancing the research infrastructure of the institution as well as developing and monitoring policies related to the stewardship of research activities. X X X X X X true true X X X X X X false true false false false false false true false Barbara Snyder President; Ex Officio Trustee 821913 0 732000 0 352876 0 218187 0 33264 0 2158240 0 520834 0 Elizabeth Keefer Senior VP of Administration & Secretary 613892 0 100000 0 23944 0 30687 0 9903 0 778426 0 0 0 Ben Vinson III Provost & Executive Vice President 592505 0 25000 0 0 0 30687 0 8616 0 656808 0 0 0 John Sideras Sr. Vice President for Finance & CFO 492151 0 65000 0 41864 0 30687 0 13587 0 643289 0 0 0 Stephen Campbell SR VP for Campus Planning and Facilities Management 303933 0 50000 0 4064 0 30687 0 18171 0 406855 0 0 0 Michael Lee Treasurer 203326 0 0 0 1242 0 22292 0 7860 0 234720 0 0 0 Pamela Davis Vice President, Dean & Professor 793652 0 81000 0 25425 0 30687 0 8193 0 938957 0 0 0 Carol Moss Sr. VP for University Relations and Development (BEG. 07/01/19) 467091 0 50000 0 21216 0 30687 0 10377 0 579371 0 0 0 Bruce Loessin Sr. VP for University Relations and Development (END 06/30/19) 349844 0 150000 0 23403 0 25371 0 11742 0 560360 0 0 0 Stanton Gerson Professor 854588 0 25000 0 4191 0 30687 0 12192 0 926658 0 0 0 Dale Baur Professor 584261 0 750 0 17915 0 30687 0 12785 0 646398 0 0 0 Mark Chance Professor 510028 0 0 0 3864 0 30687 0 18171 0 562750 0 0 0 Jonathan Haines Professor 512325 0 0 0 3864 0 30687 0 14007 0 560883 0 0 0 Manoj Malhotra Dean & Professor 453999 0 50000 0 18500 0 30687 0 207 0 553393 0 0 0 Cyrus Taylor Professor 374915 0 0 0 3564 0 30687 0 18171 0 427337 0 0 0 William Baeslack Professor 368954 0 0 0 13441 0 27578 0 13488 0 423461 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel There may be instances where first class travel is necessary. In these instances prior approval must be secured. Reimbursement for upgraded travel that does not comply with the University guidelines is made at the policy supported economy class level. Schedule J, Part I, Line 1a Travel for companions The University Travel Policy stipulates no reimbursement for travel-related expenses of a companion unless it provides a clear and direct benefit to the University. The policy establishes the guidelines and approvals required. On occasion the president is asked to participate in off site professional meetings where leadership and their spouses from various Universities gather for professional development and other business purposes. The contract between the president and the University requires the spouse be available for such meetings. Schedule J, Part I, Line 1a Tax indemnification and gross-up payments The University has followed its long established past practice of administering gross-up payments. Additionally, written policies were put into place in 2009. Schedule J, Part I, Line 1a Housing allowance or residence for personal use The University provides housing for the President. The housing is on the edge of campus and is provided for the benefit of the University because of the substantial demands that it places on the President. A written policy has been approved by the Board of Directors. Schedule J, Part I, Line 1a Health or social club dues or initiation fees For health or social club dues or initiation fees, a written policy was in place and adhered to. At each year end a determination is made what portion is allocable as personal. The portion that is deemed personal is then added to the W-2 earnings and is taxable to the employee. Schedule J, Part I, Line 1a Personal services Cleaning services are provided at the University owned house occupied by the President. Periodically the University makes an assessment of the services and whether any portion is taxable to the President. At such time (if applicable) the taxable amount would be includable in W-2 wages for the President. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Barbara Snyder was issued $250,000 of deferred compensation in calendar year 2019, none of which has been paid. In 2019 25% vested upon issuance, with an additional 25% vesting in each of the three subsequent years. Schedule J, Part I, Line 7 Non-fixed payments For non-fixed payments, accomplishment of set performance indicators both financial and non-financial are required to receive such payments. A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756BTA8 2006-12-21 91083060 REFUND 1997A&C, 2002B AND 2004A false false false B OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756BZR4 2012-11-28 33470557 Refund 2004A and Equipment Lease false false false C OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756DCD6 2013-12-03 47484887 Refund 2004A true false false D Ohio Higher Education Facility Commission 346849674 67756DCZ7 2015-02-01 56887436 Construction of Building & Refund Triangle HUD Loan false false false A 48300000 0 91083060 0 0 0 1258133 0 0 0 89824927 0 2009 false true true true B 15515000 0 33470557 0 0 0 397318 0 0 0 33073239 0 2009 true true true true C 24185000 47498442 0 0 0 470441 0 0 0 47028001 0 true false true true D 30045000 0 56908049 0 0 0 707251 0 0 47097641 9103157 2015 true false true true A false true true true true false 0.0 0.0 0.0 false false true B false true true true true false 0.0 0.0 0.0 false false true C false true true true true false 0.0 0.0 0.0 false false true D false true true true true false 0.0147 0.0024 0.0171 false false true A false false false true false false false false true B false false false true false false false false true C false false false true false false false false true D false false false true false false false false true A true B true C true D true Schedule K, Part II, Line 3 Issue Price and Total Proceeds of Issue Difference Bond C The difference in the amount indicated in Part II, Line 3 and the issue price in Part I, Column e is accrued interest. Schedule K, Part II, Line 3 Issue Price and Total Proceeds of Issue Difference Bond D The difference in the amount indicated in Part II, Line 3 and the issue price in Part I, Column e is accrued interest. Schedule K, Part II Issue Price and amount of Expenditures difference D2 There are proceeds in escrow due to the fact they are being used for construction. These proceeds are being drawn once the expenditures have occurred. Schedule K, Part II Issue Price and amount of Expenditures difference A3 There are proceeds in escrow due to the fact they are being used for construction. These proceeds are being drawn once the expenditures have occurred. Schedule K, Part IV, Line 2c COLUMN A Issuer name: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION The calculation for computing no rebate due was performed on 12/21/2016 Schedule K, Part IV, Line 2c COLUMN B Issuer name: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION The calculation for computing no rebate due was performed on 11/28/2017 Schedule K, Part IV, Line 2c COLUMN C Issuer name: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION The calculation for computing no rebate due was performed on 12/03/2018 Schedule K, Part IV, Line 2c COLUMN D Issuer name: Ohio Higher Education Facility Commission The calculation for computing no rebate due was performed on 02/25/2020 A Ohio Higher Education Facility Commission 346849674 67756DJY3 2016-11-30 184252980 Refund Prior Bonds & CP II false false false B Ohio Higher Education Facility Commission 346849674 67756DRJ7 2018-05-31 103353700 REFUND 2015B & CP false false false C OHIO HIGHER EDUCATION FACILITY COMMISSION 346849674 67756DTJ5 2019-03-27 68160000 REFUND 2014A false false false D OHIO HIGHER EDUCATION FACILITY COMMISSION 346849674 67756DVN3 2019-12-17 38305538 REFUND 2015A AND BUILDING CONSTRUCTION false false false A 2810000 0 184252980 0 1369700 0 0 0 182883280 0 true true true true B 230000 0 103353700 0 0 0 723700 0 0 0 102630000 0 true false true true C 0 0 68160000 0 0 0 0 0 0 0 68160000 0 true false true true D 0 0 38312043 0 0 0 0 0 0 1560186 22319461 14432396 true false false true A false true true true true false 0.0022 0.0078 0.0100 false false true B false true true true true false 0.0027 0.023 0.0257 false false true C false true true true true false 0.0006 0.0045 0.0051 false false true D false false true true true false 0.0096 0.0015 0.0111 false false true A false true false false false false false false true B false true false false false false false false true C false true false false true false false false true D false true false false false false false false true A true B true C true D true A OHIO HIGHER EDUCATION FACILITY COMMISSION 346849674 67756DVP8 2019-12-17 35815000 BUILDING CONSTRUCTION false false false A 0 0 35828858 0 0 0 336372 0 0 5567085 0 29925401 false false false true A false false true true true false 0.0 0.0 0.0 false false true A false true false false false false false false true A true X 1 7500 Opinions of experts X 5 Cost X 1 240000 Market value X Equipment 6 290817 Cost X Fundraiser Donations 86 42033 Cost X Company Products 5 598972 Cost X Event Costs 2 11349 Cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Books and publications - The number of contributions received Other - Equipment The number of contributions received Other - Fundraiser Donations The number of contributions received Other - Company Products The number of contributions received Other - Event Costs The number of contributions received Art - Works of art - The number of contributions received Real estate - Residential - number of contributions received Form 990, Part III, Line 4d Description of other program services (Expenses $ 82,304,369 including grants of $)(Revenue $ 50,124,222) OTHER SPONSORED PROGRAMS: THE UNIVERSITY'S LIBRARY SYSTEM IS COMPOSED OF FOUR PRIMARY UNITS: THE UNIVERSITY LIBRARY, THE CLEVELAND HEALTH SCIENCES LIBRARY, THE SCHOOL OF LAW LIBRARY AND THE LILLIAN & MILFORD HARRIS LIBRARY IN THE MANDEL SCHOOL OF APPLIED SOCIAL SCIENCES. THE LIBRARIES OF THE UNIVERSITY SUPPORT THE UNDERGRADUATE, GRADUATE AND PROFESSIONAL PROGRAMS AND CONTAIN OVER 3 MILLION VOLUMES. CASE WESTERN RESERVE UNIVERSITY OFFERS ASSISTANCE TO ITS STUDENTS TO HELP MEET FINANCIAL NEED OR TO RECOGNIZE OUTSTANDING ACADEMIC ACHIEVEMENT AND PROMISE. ACADEMIC EXCELLENCE IS RECOGNIZED BY THE ACADEMIC AWARDS PROGRAM AND OTHER SCHOLARSHIP PROGRAMS OF THE UNDERGRADUATE COLLEGES AND BY VARIOUS ASSISTANTSHIPS, FELLOWSHIPS, SCHOLARSHIPS AND OTHER AWARDS OF INDIVIDUAL DEPARTMENTS IN THE SCHOOL OF GRADUATE STUDIES AND SEVERAL OF THE PROFESSIONAL SCHOOLS. CASE WESTERN RESERVE UNIVERSITY ACTIVELY PROMOTES THE DEVELOPMENT OF SERVICES AND PROGRAMS TO SUPPORT THE PHYSICAL, EMOTIONAL AND INTELLECTUAL WELL-BEING OF ITS STUDENTS.' THE PROGRAMS AND SERVICES ARE AVAILABLE TO UNDERGRADUATE, GRADUATE AND PROFESSIONAL STUDENTS ALIKE AND ARE DESIGNED TO PROVIDE POSITIVE, DEVELOPMENTAL OPPORTUNITIES BOTH TO SUPPLEMENT THE ACADEMIC EXPERIENCE AND ENRICH CAMPUS LIFE. Form 990, Part VI, Line 1a Delegate broad authority to a committee The University's Bylaws delegate authority to act on Board of Trustees' behalf to an executive committee that has broad authority to act on behalf of the Board of Trustees. The Executive Committee of the Board of Trustees consists of the Chair of the Board (who shall also serve as the Chair of the Executive Committee); the immediate past Chair of the Board (for the first two years after the immediate past Chair's term as Chair has ended); the Vice Chair(s) of the Board; the chairs of the Academic Affairs and Student Life, Audit, Campus Planning, Compensation, Development and University Relations, Finance, Investment, Research and Technology Transfer, and Trustees and Governance Committees (collectively "Standing Committees"); the President; and at least two, but no more than five, other Trustees (each such other Trustee, an "At-large EC Member"). At no time shall the number of members of the Executive Committee exceed eighteen. In the intervals between meetings of the Trustees, the Executive Committee shall have full power to take all and every action which the Trustees are authorized to take except: (a) the appointment and renewal of Trustees; (b) the filling of At-large EC Member vacancies on the Executive Committee; (c) the appointment of the Chair of the Board and Standing Committee chairs; (d) the election or removal from office of the President and approval of the President's total compensation arrangement; (e) the amendment of the Articles of Incorporation or Bylaws; and (f) the approval of any agreement that requires approval of the other party's or parties' full board(s). The Executive Committee shall meet at least three times during the year, and at such other times as the Chair of the Board or three members of the Executive Committee shall find necessary. Form 990, Part VI, Line 11b Review of form 990 by governing body The information to prepare the form 990 for the University is gathered by the Controller's office and the form prepared. All information is provided to its public accounting firm who reviews the return. The return is then reviewed by Senior Management and the Audit Committee of the Board of Trustees. The Form 990 is also made available to the University's board of trustees prior to filing. Trustees may raise their questions and comments with finance staff. Form 990, Part VI, Line 12c Conflict of interest policy The University's conflict of interest policy applies to the members of the board of trustees; all university officers; senior officials of the university; all university faculty with the exception of volunteer faculty in the school of medicine and faculty members who are not paid by the university (unless engaged in sponsored research); emeritus faculty who have an ongoing relationship with the university or who are engaged in sponsored research; post-doctoral fellows; all other employees; students; and trainees. Individuals covered by this policy must report any financial interest and the acceptance of any gifts, favors, or anything of value, by the individual or the individual's spouse, dependent children, domestic partner, or any other dependent person who is a member of the same household as the individual, that directly or indirectly might influence or appear to a reasonable person to influence the individual's responsibilities as a member of the university. Individuals covered by the policy who engage in research must report any financial interest, no matter how small, that the individual or the individual's spouse, dependent children, domestic partner, or any other dependent person living in the same household as the individual, has in any entity that sponsors or supports the research or that holds a financial interest in the subject of the research, and also must report the acceptance of any gift, favor, or anything of value from an entity that sponsors the research or that holds a financial interest in the subject of the research. Individuals covered by the policy also must report whenever a previously reported conflict of interest is eliminated. The university's reporting process is administered by the university's conflict of interest office, except that reporting by members of the board of trustees, the president, the provost, all senior officials of the university, as well as the chair of the conflict of interest committee, which is administered by the office of general counsel. Each year, individuals covered by the policy must report in writing any activities listed above. Reports called for by the conflict of interest committee are submitted to that committee. Reports called for by the office of general counsel are submitted to that office. The reports received by the conflict of interest committee are shared with the deans and department chairs of the reporting faculty. Individuals covered by this policy who are not required to report to the conflict of interest committee (other than those described above who must report to the office of general counsel or the president) must report any financial interest that relates to their university responsibilities to their supervisors at their annual review. Supervisors who determine that an individual may have a conflict of interest must report this to the conflict of interest office for further review. Individuals also must report to the conflict of interest office or the office of general counsel, as appropriate, within 10 days after they become aware of a reportable interest or after a conflict of interest has been eliminated. Individuals who have no reportable interests must still submit an annual report to be in compliance with this policy. The office of general counsel conducts an initial review of all the reports it receives. The conflict of interest office conducts an initial review of all reports it receives. If necessary, they obtain additional information from the individual covered by the policy and from other individuals who possess relevant information. The office of the general counsel or the conflict of interest office, as appropriate, then identifies those activities that must be reviewed and approved by the conflict of interest committee, and those activities that may proceed without review by the conflict of interest committee. The office of the general counsel or the conflict of interest office, as appropriate, notifies the conflict of interest committee or the board of trustees of those activities that must be reviewed and approved. In reviewing a reported activity, the conflict of interest committee assumes that the activity cannot be undertaken without a suitable management plan. However, in some cases, the activity may be approvable without a management plan. In determining whether a management plan is required, the conflict of interest committee considers the significance of the conflict of interest (such as the size of the individual's financial interest); whether or not the individual is uniquely qualified by virtue of expertise and experience to conduct the research project and the research could not be conducted as safely or effectively without that individual; and the degree of risk imposed on research subjects. Form 990, Part VI, Line 15a Process to establish compensation of top management official This is in response to questions 15a and 15b. The university has adopted an executive compensation and intermediate sanctions policy to ensure that its compensation arrangements with related parties are evaluated and compensation that is paid to a related party is reasonable and reflects fair market value. The policy applies for determining the financial arrangements with individuals that are determined to be disqualified persons with respect to the university. "disqualified person" means a person who is or has been in a position to exercise substantial influence over the affairs of the university during the five years ending on the date of the transaction, a member of his or her family, or an entity in which the disqualified person has in excess of thirty-five (35%) percent control. Persons holding the following powers and responsibilities are deemed to be in a position to exercise substantial control over the organization: voting members of the board, the president, the chief executive officer, the chief investment officer, chief administrative officer, the treasurer and the chief financial officer. Others may be in a position to exercise substantial control over the university if the facts and circumstances justify such a conclusion. The compensation committee of the board of directors of the university endeavors to establish the rebuttable presumption of reasonableness by reviewing transactions which raise the risk of conferring an excess benefit. The committee will accomplish this by complying with the following procedures whenever a potential risk is identified: A. The transaction shall be approved in advance by the compensation committee of the board, or other parties authorized by the board to act on its behalf composed entirely of individuals who do not have a conflict of interest with respect to the transaction. B. A person has a conflict of interest if that person: (1) is a disqualified person or a family member thereof; (2) is in an employment relationship subject to the direction or control of a disqualified person; (3) receives compensation subject to approval by a disqualified person; (4) has a material financial interest affected by the transaction; or (5) has previously received an economic benefit through a Transaction approved by the disqualified person. C. The compensation committee of the board shall obtain and rely upon appropriate data as to the comparability of the terms of the transaction prior to making its decision. D. The compensation committee of the board of trustees has Appropriate comparability data if, considering the knowledge and expertise of its members, it has sufficient information to determine that the transaction in its entirety is reasonable or at fair market value. E. Relevant information with respect to a compensation transaction includes: (1) compensation paid by similar organizations for functionally comparable positions; (2) the availability of similar services within the geographic area; (3) current compensation surveys performed by independent firms; and (4) written offers from competing entities for the services of the disqualified person. F. Relevant information with respect to a property transaction includes: (1) current independent appraisals; and (2) offers received in a competitive and open bidding process. G. The compensation committee or other parties authorized by the board shall adequately document the basis for its determination concurrently with making that decision. Adequate documentations must include: (1) The terms of the transaction approved; (2) The date the transaction is approved; (3) The members of the decision making body present during debate and who participated in voting; (4) The comparability data obtained and relied upon and how it was obtained; and (5) Any actions taken by anyone who had a conflict of interest with respect to the transaction (persons with a conflict of interest must not be present at the time of a vote and this must be documented in the minutes). Form 990, Part VI, Line 15b Process to establish compensation of other employees See Above Form 990, Part VI, Line 19 Required documents available to the public These documents are made available upon request. The 990 Return is posted on the external website Guidestar. Financial Statements are available on the University's website. Form 990, Part XI, Line 9 Other changes in net assets or fund balances LIFE INCOME ACTUARIAL ADJUSTMENT - -2127673; PENSION PLAN CHANGES - -29100767; ERIE TIMBER LLC 10900 EUCLID AVENUE CLEVELAND OH 44106 200409132 TIMBER FARM OH 1168259 35005482 CASE WESTERN RESERVE UNIVERSITY ERIE FOREST INVESTMENTS LLC 10900 EUCLID AVENUE CLEVELAND OH 44106 205742452 TIMBER FARM OH 0 0 ERIE TIMBER CASE DENTAL MEDICINE SUPPORT SERVICES LLC 1900 EUCLID AVENUE CLEVELAND OH 44106 264812902 HEALTH CARE OH 880689 0 CASE WESTERN RESERVE UNIVERSITY CWRU SCHOOL OF DENTISTRY ADMIN SUPPORT LLC 1900 EUCLID AVENUE CLEVELAND OH 44106 340437441 HEALTH CARE OH 701232 0 CASE WESTERN RESERVE UNIVERSITY FPB Clinical Practice LLC 1900 Euclid Avenue Cleveland OH 44106 823519571 Health Care OH 7218 0 Case Western Reserve University