MANSFIELD AUXILIARY CORPORATION: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: MANSFIELD AUXILIARY CORPORATION (EIN 26-4741176)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2012-12-04
IRS object ID: 201213399349300611
Schema version: 2011v1.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-12-04T12:25:48-06:00	Timestamp
Tax Period End Date	2012-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LARSON KELLETT & ASSOCIATES PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	40 CHOATE CIRCLE	AddressLine1
City	MONTOURSVILLE	City
State	PA	State
ZIP Code	17754	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	264741176	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MANSFIELD AUXILIARY CORPORATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MANS	NameControl
Phone	5706623824	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	119 PINECREST MANOR	AddressLine1
City	MANSFIELD	City
State	PA	State
ZIP Code	16933	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DAVID CUMMINGS	Name
Title	PRESIDENT	Title
Phone	5706623824	Phone
Date Signed	2012-11-14	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	THOMAS P MCMAHON CPA	Name
Phone	5703682941	Phone
Date Prepared	2012-11-13	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	3324481	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2009	YearFormation
State Legal Domicile	PA	StateLegalDomicile
Activity Or Mission Description	ENGAGE IN THE OPERATION, MANAGEMENT, MAINTENANCE & CONSTRUCTION OF STUDENT HOUSING FACILITIES FOR BENEFIT OF MANSFIELD UNIVERSITY STUDENTS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	8	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue CY	3324404	ProgramServiceRevenueCY
Investment Income Current Year	77	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Current Year	3324481	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expenses Current Year	4280071	OtherExpensesCurrentYear
Total Expenses Current Year	4280071	TotalExpensesCurrentYear
Revenues Less Expenses CY	-955590	RevenuesLessExpensesCY
Total Assets BOY	15305307	TotalAssetsBOY
Total Assets EOY	38369987	TotalAssetsEOY
Total Liabilities BOY	15305307	TotalLiabilitiesBOY
Total Liabilities EOY	39325577	TotalLiabilitiesEOY
Net Assets Or Fund Balances EOY	-955590	NetAssetsOrFundBalancesEOY
Mission Description	ENGAGE IN THE OPERATION, MANAGEMENT, MAINTENANCE & CONSTRUCTION OF STUDENT HOUSING FACILITIES FOR BENEFIT OF MANSFIELD UNIVERSITY STUDENTS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	4280071	Expense
Revenue	3324480	Revenue
Description	CONSTRUCTION AND OPERATION OF STUDENT HOUSING FACILITY FOR UNIVERSITY STUDENTS.	Description
Total Program Service Expense	4280071	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	8	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	true	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	LISA GUTHRIE	NamePerson
Telephone Number	5706623824	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2204 S MAIN ST	AddressLine1
City	MANSFIELD	City
State	PA	State
ZIP Code	16933	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
ALAN QUIMBY
VICE PRESIDE	1.00	X	X	0	0	0
MARK EBY
TREASURER	1.00	X	X	0	0	0
FRED LAVANCHER
DIRECTOR	1.00	X		0	0	0
DEBORAH BASTIAN
SECRETARY	1.00	X	X	0	0	0
BRUCE DART
DIRECTOR	1.00	X		0	0	0
CHUCK COLBY
DIRECTOR	1.00	X		0	0	0
ALLAN GOLDEN
DIRECTOR	1.00	X		0	0	0
DAVE CUMMINGS
PRESIDENT	2.00		X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (4 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
MASSARO CORPORATION
120 DELTA DRIVE	PITTSBURGH	PA	15238	CONSTRUCTION	19770399
MANSFIELD UNIVERSITY
ACADEMY STREET	MANSFIELD	PA	16933	MGMNT/SUPPORT	807562
ALLEN & OHARA
530 OAK COURT DRIVE STE 300	MEMPHIS	TN	38117	DEVELOPMT SVCS	373906
WTW ARCHITECTS
TIMBER CT 127 ANDERSON ST	PITTSBURGH	PA	15212	CONSTRUCTION	117275

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	4	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
RENTAL INCOME	2182287	2182287
CONTRACT SERVICES	1142117	1142117

Field	Value	IRS element (for citing)
Total Program Service Revenue	3324404	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	77	TotalRevenueColumn
Related Or Exempt Function Income	77	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	3324481	TotalRevenueColumn
Related Or Exempt Function Income	3324481	RelatedOrExemptFunctionIncome

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	807562	Total
Program Services	807562	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	597400	Total
Program Services	597400	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	534141	Total
Program Services	534141	ProgramServices

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
UNREALIZED LOSS ON INT SW	1198851	1198851
CONTRACT SERVICES	1142117	1142117

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4280071	Total
Program Services	4280071	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
EOY	15491	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
EOY	1957410	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
EOY	339227	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	35565492	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	496794	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
EOY	35068698	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	1013315	BOY
EOY	975968	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	14291992	BOY
EOY	13193	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	15305307	BOY
EOY	38369987	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
EOY	339227	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	10639351	BOY
EOY	36593670	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	300000	BOY
EOY	300000	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	4365956	BOY
EOY	2092680	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	15305307	BOY
EOY	39325577	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
EOY	-955590	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	-955590	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	15305307	BOY
EOY	38369987	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-955590	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	false	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year	3324481	CurrentTaxYear
Total	3324481	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year	3324481	CurrentTaxYear
Total	3324481	Total

Field	Value	IRS element (for citing)
Public Support Total509	3324481	PublicSupportTotal509

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year	3324481	CurrentTaxYear
Total	3324481	Total

Field	Value	IRS element (for citing)
First5 Years509	X	First5Years509

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	30833761	OtherCostOrOtherBasis
Depreciation	353303	Depreciation
Book Value	30480458	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4731731	OtherCostOrOtherBasis
Depreciation	143491	Depreciation
Book Value	4588240	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	35068698	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (5 entries)

DescriptionDescription	AmountAmount
INTEREST RATE SWAP PAYABLE	$1,198,851
DUE TO UNIVERSITY	$355,965
RETAINAGE PAYABLE	$227,213
CONTRACT COSTS PAYABLE	$202,816
ACCRUED INTEREST	$107,835

Field	Value	IRS element (for citing)
Total Of Amounts	2092680	TotalOfAmounts
Total Revenue	3324481	TotalRevenue
Total Expenses	4280071	TotalExpenses
Excess Or Deficit For Year	-955590	ExcessOrDeficitForYear
Excess Or Deficit Per FS	-955590	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	3324481	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	3324481	RevenueSubtotal
Total Revenue Per Form990	3324481	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	4280071	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	4280071	ExpensesSubtotal
Total Expenses Per Form990	4280071	TotalExpensesPerForm990

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	TIOGA COUNTY INDUSTRIAL DEVELOPMENT	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	240795488	IssuerEIN
Date Issued	2010-10-21	DateIssued
Issue Price	37485000	IssuePrice
Description Of Purpose	CONSTRUCTION OF STUDENT HOUSING FACILITIES AT MANSFIELD UNIVERSITY OF	DescriptionOfPurpose
Defeased	false	Defeased
On Behalf Of Issuer	false	OnBehalfOfIssuer
Pool Financing	false	PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Total Proceeds	36593670	TotalProceeds
Amount In Reserve Fund	729418	AmountInReserveFund
Capitalized Interest	370785	CapitalizedInterest
Issuance Costs From Proceeds	1013315	IssuanceCostsFromProceeds
Capital Expenditures	35565492	CapitalExpenditures
Year Of Subst Completion	2012	YearOfSubstCompletion
Current Refunding	false	CurrentRefunding
Advance Refunding	false	AdvanceRefunding
Final Allocation Made	false	FinalAllocationMade
Adequate Books And Recds Maintaind	true	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Owning Bond Financed Property	false	OwningBondFinancedProperty
Any Lease Arrangements	false	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	false	MngmentCntrctBondFinancdPrprty
Engage Bond Counsel Contracts	false	EngageBondCounselContracts
Any Research Agreements	false	AnyResearchAgreements
Engage Bond Counsel Research	true	EngageBondCounselResearch
Post Issuance Compliance Procdrs	true	PostIssuanceComplianceProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Form8038 T Filed	false	Form8038TFiled
Variable Rate Issue	true	VariableRateIssue
Hedge Identified In Books And Recds	true	HedgeIdentifiedInBooksAndRecds

Name Of Hedge Provider NameOfHedgeProvider

Field	Value	IRS element (for citing)
Business Name Line1	REGIONS BANK	BusinessNameLine1

Field	Value	IRS element (for citing)
Term Of Hedge	6.0	TermOfHedge
Superintegrated Hedge	false	SuperintegratedHedge
Hedge Terminated	false	HedgeTerminated
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGIC
Gross Proceeds Invested	false	GrossProceedsInvested
Exception To Rebate	true	ExceptionToRebate

Form990 Schedule K Part VI Form990ScheduleKPartVI

Field	Value	IRS element (for citing)
Identifier	PURPOSE OF ISSUE DESCRIPTION	Identifier
Return Reference	SCHEDULE K	ReturnReference
Explanation	TIOGA COUNTY INDUSTRIAL DEVELOPMENT PENNSYLVANIA	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
MANAGEMENT DELEGATED	FORM 990, PAGE 6, PART VI, LINE 3	MANAGEMENT DUTIES ARE DELEGATED TO MANSFIELD UNIVERSITY.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	FORM 990 IS REVIEWED BY ACCOUNTING AND DISTRIBUTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.