2012-05-10T11:00:18-05:00 2011-06-30 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2010-07-01 316402269 THE OHIO UNIVERSITY FOUNDATION OHIO 7405931901 PO Box 869 Athens OH 45701 STEVE GOLDING 2012-05-07 true 5023263996 2010 2016-02-24 21:20:13Z J BRYAN BENCHOFF Ohio University McGuffey Hall Athens OH 45701 139628607 false X WWW.OHIO.EDU/FOUNDATION X 1945 OH THE OHIO UNIVERSITY FOUNDATION IS AN ACTIVE PARTNER IN OHIO UNIVERSITY'S MISSION OF EDUCATION, RESEARCH, AND SERVICE. THE FOUNDATION PROVIDES SUPPORT FOR FINANCIAL AID, RESEARCH, CAPITAL EXPANSION, AND OTHER ACADEMIC INITIATIVES, SECURING FOR OHIO UNIVERSITY A MARGIN OF EXCELLENCE THAT OTHERWISE WOULD NOT BE POSSIBLE. 40 37 96 525 82029 0 19380546 32475602 0 0 31778748 13350516 932390 1178438 52091684 47004556 12263581 13330414 0 0 5052784 5160970 710688 611156 7068238 5626349 6446410 23653402 25548950 28438282 21455606 332818358 391642429 10931007 9510542 321887351 382131887 X THE OHIO UNIVERSITY FOUNDATION WAS ESTABLISHED IN 1945 TO SUPPORT THE MISSION OF OHIO UNIVERSITY, THE FIRST INSTITUION OF HIGHER EDUCATION IN THE NORTHWEST TERRITORY. (CONTINUED IN SCHEDULE O) false false 14136126 13330414 797788 THE OHIO UNIVERSITY FOUNDATION PROVIDES FUNDING FOR MANY UNIVERSITY NEEDS INCLUDING ACADEMIC AND INSTRUCTIONAL SUPPORT, STUDENT AID, RESEARCH, FACILITIES, ATHLETICS AND MUCH MORE. DURING FISCAL YEAR 2011, THE OHIO UNIVERSITY FOUNDATION PROVIDED MORE THAN $5.8 MILLION IN SUPPORT FOR INSTRUCTION AND RESEARCH, MORE THAN $1.5 MILLION IN STUDENT AID, AND MORE THAN $5.6 MILLION IN SUPPORT FOR OTHER ACADEMIC INITIATIVES. OHIO'S PREMIER SCHOLARSHIP PROGRAMS INCLUDE THE APPALACHIAN SCHOLAR PROGRAM, THE URBAN SCHOLARS PROGRAM, THE CUTLER SCHOLARS PROGRAM, AND MANY MORE NEED AND MERIT-BASED SCHOLARSHIPS. SIGNIFICANT GIFTS WERE RECEIVED DURING FISCAL YEAR 2011 FOR THE COLLEGES OF ENGINEERING, COMMUNICATION, AND BUSINESS, AS WELL AS FOR THE CENTER FOR INTERNATIONAL STUDIES, STUDENT FINANCIAL AID, UNIVERSITY LIBRARIES, AND MANY OTHER AREAS. 14136126 true true false false true false false false true true true false true true true false true false false true false false true true false false true false true false false false false false false false false true true false false true true true true false false true 140 0 true 96 true true true false false false false true true false false false false false false false X 40 37 false false false false false false false true true false true true true true true true true true true false false X Candice Casto 7405931901 West Union St Office Center Ste 168 Athens OH 45701 X KELLI BELL 40 X 114259 0 29257 JUAN CUETO 40 X 147711 0 33447 MICHAEL ANGELINI 20 X 0 162754 35156 LARRY S LAFFERTY 65 X 146486 0 31730 BYRON L WARD 1 X 0 0 0 CHARLES L PATTON JR 1 X 0 0 0 JOSEPH HAMROCK 1 X 0 0 0 PATRICIA A ACKERMAN 1 X 0 0 0 E JOHN WOLFZORN 1 X 0 0 0 HARRY W WHITE 1 X 0 0 0 JOHN P SUSANY 1 X 0 0 0 JEFFREY A STANLEY 1 X 0 0 0 PERRY A SOOK 4 X X 0 0 0 JANICE L SCITES 1 X 0 0 0 STEVEN L SCHOONOVER 4 X X 0 0 0 RAYMOND E SCHILDERINK 1 X 0 0 0 MELANIE R SABELHAUS 1 X 0 0 0 I ROBERT RUDY 1 X 0 0 0 DAVID W PIDWELL 1 X 0 0 0 WILLIAM T NEWMAN JR 1 X 0 0 0 GARY G NAKAMOTO 1 X 0 0 0 LAWRENCE E MCHALE 1 X 0 0 0 FRANK P KRASOVEC 1 X 0 0 0 WILFRED R KONNEKER 1 X 0 0 0 ALEX J GARCIA JR 1 X 0 0 0 RAYMON B FOGG SR 1 X 0 0 0 ROBERT E FALLON 1 X 0 0 0 CHARLOTTE C EUFINGER 1 X 0 0 0 MCCLELLAND A DUBOIS 1 X 0 0 0 JEFFERY D CHADDOCK 1 X 0 0 0 GEORGE A CARROLL JR 1 X 0 0 0 J PATRICK CAMPBELL 4 X X 0 0 0 LAURA A BREGE 4 X X 0 0 0 R EMMETT BOYLE 1 X 0 0 0 CHARLES W BECK JR 1 X 0 0 0 DR RODERICK MCDAVIS 20 X X 0 392392 208012 HOWARD R LIPMAN 40 X X 216424 0 41581 SUSAN J ACKERMAN 1 X 0 0 0 NED DEWIRE 1 X 0 0 0 WILLIAM D HILYARD 1 X 0 0 0 DAVE SCHOLL 1 X 0 0 0 PEGGY VIEHWEGER 1 X 0 0 0 STEPHEN T GOLDING 20 X X 0 105542 24122 TY VOTAW 1 X 0 0 0 JOSEPH W SUTTON 1 X 0 0 0 CHARLES R STUCKEY JR 1 X 0 0 0 ARLENE GREENFIELD 1 X 0 0 0 N VICTOR GOODMAN 1 X 0 0 0 LARRY A GATES 1 X 0 0 0 LARRY F CONRATH 1 X 0 0 0 624880 660688 403305 6 false true false RUFFALOCODY LLC 65 KIRKWOOD NORTH RD SW CEDAR RAPIDS IA 54206 FUNDRAISING 596260 HIRTLE CALLAGHAN & CO 300 BARR HARBOR DR STE 500 WEST CONSHOHOCKEN PA 19428 INVESTMENT MANAGEMENT 446367 MARINER INVESTMENT GROUP LLC 500 MAMARONECK AVENUE 4TH FLOOR HARRISON NY 10528 INVESTMENT MANAGEMENT 404891 ARDEN ASSET MANAGEMENT LLC 375 PARK AVENUE 32ND FLOOR NEW YORK NY 10152 INVESTMENT MANAGEMENT 364046 COMMUNITY COUNSELING SERVICE CO LLC 461 FIFTH AVENUE 3RD FLOOR NEW YORK NY 10017 FUNDRAISING 355000 12 38224 4817433 27619945 251570 32475602 0 0 0 0 0 6893786 19782 6874004 0 20787 20787 1634784 1330777 304007 0 304007 304007 94872691 2833902 88240863 3009000 6631828 -175098 6456730 6456730 37020 38224 43411 -6391 -6391 0 0 REVENUES FROM SALES, SERVICES, AND EVENTS 453220 242236 179989 62247 MISCELLANEOUS REVENUE 617799 617799 0 0 0 0 860035 47004556 797788 82029 13649137 13330414 13330414 0 0 0 496686 41532 455154 0 3784580 85210 344270 3355100 565435 11322 50790 503323 253321 5788 22423 225110 60948 1224 5491 54233 0 1936 1273 663 112521 112521 0 611156 611156 3611295 3611295 682356 100811 41183 540362 89907 54849 35058 696496 313785 13432 369279 124070 4750 2592 116728 0 55783 44877 10906 349099 55675 4280 289144 0 406443 84089 322354 0 0 0 1185 395 790 315319 87814 48627 178878 25548950 14136126 4344586 7068238 0 18181508 21088169 13244196 15975769 1303990 581516 23439 2000 7838359 1136683 10252396 6701676 166323061 200446141 102786497 125507496 0 0 20703271 21339662 332818358 391642429 1376814 690673 9554193 8819869 10931007 9510542 X 4737427 15660901 167944051 217936073 149205873 148534913 321887351 382131887 332818358 391642429 X 21455606 38788930 X false true true X false X 2452446 94205312 23444708 14594287 27658169 162354922 0 0 2452446 94205312 23444708 14594287 27658169 162354922 12009383 150345539 3446702 4191333 7922700 7454287 8549357 31564379 0 144289 15113 30856 37020 227278 194146579 5714233 0.77440 0.74700 X OTHER INCOME, FORM 990, SCHEDULE A, PART II, SECTION B, LINE 10, 2006 - $144,289 2007 - $ 15,133 2008 - NONE 2009 - $ 30,856 2010 - $37,020 TOTAL - $227,278, RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 332 10000 1113273 true true 251810824 17015587 46465741 9174342 879560 305238250 212066309 3397970 41753339 4645477 761317 251810824 260313920 8959430 -54294862 1490728 1421451 212066309 0.33910 0.66090 false false 2258541 2258541 5579818 1136683 4443135 0 0 0 6701676 0 20943555 F PRIVATE EQUITY FUND 32388955 F PRIVATE REAL ESTATE FUND 10705251 F HEDGE FUND 50500753 F COMMODITIES FUND 10968982 F 125507496 CASH SURRENDER VALUE OF LIFE INSURANCE POLICIES 1841498 CHARITABLE TRUSTS 17022926 CHARITABLE GIFT ANNUITIES 2475238 21339662 0 DEPOSITS HELD IN CUSTODY FOR OTHERS 1450866 ANNUITIES PAYABLE 2060892 CHARITABLE TRUST OBLIGATIONS 3837011 DUE TO AFFILIATE - OHIO UNIVERSITY 1471100 8819869 47004556 25548950 21455606 38312840 476090 38788930 60244536 83556379 38312840 1850278 40163118 43393261 3611295 0 3611295 47004556 23311843 1374188 1374188 21937655 3611295 0 3611295 25548950 Intended uses of endowment funds Schedule D, Part V, Line 4 THE FOUNDATION'S ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES AS QUASI-ENDOWMENTS. THE FOUNDATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE LONG-TERM PURCHASING POWER OF THE ENDOWMENT ASSETS. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE FOUNDATION IS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT FOR TAXES ON UNRELATED INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND TO RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION AND HAS CONCLUDED THAT AS OF JUNE 30, 2011, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO JUNE 30, 2008. Other changes in net assets Schedule D, Part XI, Line 8 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS - 476090; Other revenues in audited financial statements not in form 990 Schedule D, Part XII, Line 2d CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS - 476090; RENTAL EXPENSES - 1330777; FUNDRAISING EXPENSES - 43411; Other expenses in audited financial statements not in form 990 Schedule D, Part XIII, Line 2d RENTAL EXPENSES - 1330777; FUNDRAISING EXPENSES - 43411; CENTRAL AMERICA AND THE CARIBBEAN PASSIVE INVESTMENTS 58680000 58680000 true false true false true false X X X X X X true RUFFALOCODY LLC 65 KIRKWOOD NORTH RD SW CEDAR RAPIDS IA 54206 FUNDRAISING false 717818 596260 121558 717818 596260 121558 NJ OH BOBCAT OPEN GOLF TOURNAMENT 25621 11793 13828 2400 4759 3916 2030 EDWARDS MEMORIAL GOLF TOURNAMENT 17665 13315 4350 717 750 8131 2764 2 20805 11020 9785 1485 4562 16 3213 64091 36128 27963 0 4602 10071 12063 0 8007 34743 -6780 PROFESSIONAL FUNDRAISER PART I, LINE 2B THE TELEMARKETING SERVICES AGREEMENT BETWEEN RUFFALOCODY, LLC AND OHIO UNIVERSITY PROVIDES FOR A TWELVE-MONTH-A-YEAR, ON-CAMPUS TELEPHONE FUNDRAISING PROGRAM. THE PROGRAM IS DESIGNED TO COMPLETE A CERTAIN AMOUNT OF CALLS AT AN AGREED UPON RATE PER COMPLETED CALL. THE AGREEMENT PROVIDES THAT RUFFALOCODY IS RESPONSIBLE FOR OFFICE SUPPLIES, RECRUITING EXPENSES, STAFF RELOCATION, AND TRAVEL EXPENSES. REVENUE STREAMS AND COST FACTORS: AS INDICATED IN SCHEDULE G, THE TELEPHONE FUNDRAISING PROGRAM GENERATED $717,818 IN REVENUES DURING FISCAL YEAR 2011, AT A COST OF $596,260, FOR A RETURN ON INVESTMENT OF $121,558. OTHER CONSIDERATIONS: AS PART OF THE TELEPHONE FUNDRAISING PROGRAM, THOUSANDS OF CALLS AND SOLICITATIONS ARE COMPLETED EACH FISCAL YEAR. THERE IS A DISTINCT INTANGIBLE VALUE IN CONNECTING WITH ALUMNI. IN A STUDY CONDUCTED BY AN INDEPENDENT GROUP, THE FOUNDATION ESTABLISHED THE FOLLOWING DATA AND TREND LINES FOR OHIO UNIVERSITY DONORS WHO EVENTUALLY GAVE $10,000: I) BEFORE MAKING THEIR $10,000 GIFT, THEY FIRST PARTICIPATED IN 9 TO 13 ANNUAL FUND YEARS; II) THEY MADE A GIFT IN 7 OUT OF 10 FISCAL YEARS JUST PRIOR TO MAKING THEIR $10,000 GIFT; III) 61% OF ALL DONORS WHO MADE A $10,000 GIFT MADE A FIRST GIFT OF $50 OR LESS; IV) 38% OF ALL DONORS WHO MADE A $10,000 GIFT MADE A FIRST GIFT OF LESS THAN $25. true OHIO UNIVERSITY CUTLER HALL 108 ATHENS OH 45701 316402113 501(C)(1) 13330414 INSTRUCTION, STUDENT AID, INSTITUTIONAL SUPPORT, ACADEMIC SUPPORT 1 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 THE FOUNDATION WAS ESTABLISHED TO SOLICIT AND RECEIVE GIFTS AND CONTRIBUTIONS FOR THE BENEFIT OF OHIO UNIVERSITY AND TO ENSURE THAT FUNDS AND PROPERTY RECEIVED ARE APPLIED TO THE USES SPECIFIED BY THE DONORS. AS SUCH, AMOUNTS REPORTED IN SCHEDULE I, PART I, REFLECT FINANCIAL SUPPORT THAT THE FOUNDATION PROVIDES TO THE UNIVERSITY FOR SCHOLARSHIPS, ACADEMIC PROGRAMS, RESEARCH, FACILITIES, FACULTY AND OTHER INITIATIVES OF THE UNIVERSITY. X X true true X X false false false false false false false false false JUAN CUETO 139751 0 0 0 7960 0 20072 0 13375 0 181158 0 0 0 MICHAEL ANGELINI 0 162754 0 0 0 0 0 23102 0 12054 0 197910 0 0 LARRY S LAFFERTY 146336 0 0 0 150 0 20683 0 11047 0 178216 0 0 0 DR RODERICK MCDAVIS 0 353330 0 0 0 39062 0 127290 0 80722 0 600404 0 0 HOWARD R LIPMAN 207624 0 0 0 8800 0 29404 0 12177 0 258005 0 0 0 Travel for companions Schedule J, Part I, Line 1a THE FOUNDATION PROVIDES FOR REQUIRED TRAVEL FOR DONOR DEVELOPMENT AND ALUMNI FUNDRAISING ACTIVITY FOR CERTAIN INTERESTED PERSONS AND THEIR COMPANIONS. WHEN THE TRAVEL FOR COMPANIONS IS CONSIDERED PERSONAL IN NATURE, THE VALUE OF THE TRAVEL IS INCLUDED IN COMPENSATION TO THE INTERESTED PERSON. Housing allowance or residence for personal use Schedule J, Part I, Line 1a THE UNIVERSITY PROVIDES A RESIDENCE FOR DR. RODERICK J. MCDAVIS, IN HIS CAPACITY AS PRESIDENT OF THE UNIVERSITY. PURSUANT TO IRC SECTION 119, THIS IS EXCLUDED FROM TAXABLE COMPENSATION. X 32 251570 MARKET VALUE 0 false true false ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 (CONTINUED FROM PART III) OHIO UNIVERSITY HOLDS AS ITS CENTRAL PURPOSE THE INTELLECTUAL AND PERSONAL DEVELOPMENT OF ITS STUDENTS AND IS WELL-KNOWN FOR ITS OUTSTANDING FACULTY OF ACCOMPLISHED TEACHERS WHOSE RESEARCH AND CREATIVE ACTIVITY ADVANCE KNOWLEDGE ACROSS MANY DISCIPLINES. DURING FISCAL YEAR 2011 THE OHIO UNIVERSITY FOUNDATION RECEIVED MORE THAN 40,000 GIFTS TOTALING IN EXCESS OF $32 MILLION. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11a THE FORM 990 AND SUPPLEMENTAL SCHEDULES WERE REVIEWED BY THE ORGANIZATION'S MANAGEMENT, AND THEN PROVIDED TO EACH MEMBER OF THE GOVERNING BODY PRIOR TO FILING WITH THE IRS. Conflict of interest policy Form 990, Part VI, Section B, Line 12c THE CONFLICT OF INTEREST POLICY FOR THE FOUNDATION COVERS ALL MEMBERS OF THE BOARD OF TRUSTEES. THE POLICY REQUIRES THAT ALL POTENTIAL CONFLICTS BE PRESENTED TO THE CHAIRPERSON OF THE FOUNDATION FOR PURPOSES OF REVIEW AND POSSIBLE REMEDIAL OR MANAGEMENT ACTION, INCLUDING THE REMOVAL OF A TRUSTEE AND FURTHER REQUIRES SUCH CONFLICTS BE UPDATED ANNUALLY. REMEDIAL OR MANAGEMENT ACTION COULD INCLUDE, BUT NOT BE LIMITED TO FULL DISCLOSURE; REFUSAL AND ABSTENTION IN DISCUSSIONS AND VOTES; AND ENDING OF THE CONFLICT OF INTEREST CIRCUMSTANCES. IN CASES WHERE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST CANNOT BE RESOLVED BY REMEDIAL OR MANAGEMENT ACTION, THE TRUSTEE WILL BE REMOVED FROM HIS/HER POSITION. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a UPON DEPARTURE OF THE PREVIOUS TOP OFFICIAL, HOWARD LIPMAN, OHIO UNIVERSITY'S PRESIDENT, RODERICK J. MCDAVIS, SERVED AS THE FOUNDATION'S INTERIM PRESIDENT AND CEO WHILE A SEARCH PERMANENT REPLACEMENT WAS UNDERWAY. THE UNIVERSITY'S PROCESS FOR ESTABLISHING THE COMPENSATION FOR PRESIDENT RODERICK J. MCDAVIS INCLUDED CONTRACTING WITH AN EXECUTIVE SEARCH FIRM THAT PROVIDED A COMPENSATION ANALYSIS BASED ON REVIEW OF SIMILAR SIZED ORGANIZATIONS AND POSITIONS. IN ADDITION, CUPA-HR DATA OF PUBLIC UNIVERSITY PRESIDENTS IN OHIO, UNIVERSITIES IN THE MID-AMERICA CONFERENCE, AND UNIVERSITIES IN THE ASPIRATIONAL PEER GROUP. MCDAVIS' COMPENSATION WAS SET AT A LEVEL COMMENSURATE WITH THOSE COMPARISONS, TAKING INTO CONSIDERATION OHIO UNIVERSITY'S SIZE AND COMPLEXITY IN COMPARISON WITH THE OTHER INSTITUTIONS EXAMINED. MCDAVIS' EMPLOYMENT CONTRACT WAS REVIEWED AND APPROVED BY THE UNIVERSITY GENERAL COUNSEL, A REPRESENTATIVE OF THE OHIO ATTORNEY GENERAL. Public Disclosure Form 990, Part VI, Section C, Line 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE NOT ROUTINELY MADE AVAILABLE TO THE PUBLIC AT THIS TIME. HOWEVER, THE FOUNDATION'S AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC VIA A WEBSITE MAINTAINED BY OHIO UNIVERSITY. ALSO, AS THE FOUNDATION IS AFFILIATED WITH OHIO UNIVERSITY, WHICH IS SUBJECT TO OHIO'S PUBLIC RECORDS LAW, THE FOUNDATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE MADE AVAILABLE IN RESPONSE TO APPROPRIATE PUBLIC RECORDS REQUESTS. AVERAGE HOURS PER WEEK FORM 990, PART VII, SECTION A, LINE 1A DR. RODERICK MCDAVIS, PRESIDENT OF OHIO UNIVERSITY AND INTERIM PRESIDENT/CEO OF OHIO UNIVERSITY FOUNDATION, SPENDS APPROXIMATELY 15% OF HIS TIME ON FOUNDATION INITIATIVES. STEPHEN T. GOLDING, VP FOR FINANCE AND ADMINISTRATION OF OHIO UNIVERSITY AND TREASURER/CFO OF OHIO UNIVERSITY FOUNDATION, SPENDS APPROXIMATELY 15% OF HIS TIME ON FOUNDATION INITIATIVES. MICHAEL ANGELINI, ASSOCIATE VP FOR FINANCE OF OHIO UNIVERSITY AND LIAISON TO OHIO UNIVERSITY FOUNDATION BOARD OF DIRECTORS, SPENDS APPROXIMATELY 15% OF HIS TIME ON FOUNDATION INITIATIVES. HOWARD R. LIPMAN, KELLI BELL, JUAN CUETO, AND LARRY S. LAFFERTY SPEND 100% OF THEIR TIME ON FOUNDATION INITIATIVES. Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - 38312840; PRIOR PERIOD ADJUSTMENTS - 0; CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - 476090; FRITZ J AND DOLORES H RUSS HOLDINGS LLC 204 HDL CENTER ATHENS OH 45701 REAL ESTATE OH -129696 53037 NA RUSS RESEARCH CENTER LLC 204 HDL CENTER ATHENS OH 45701 R&D OH 1638102 6615388 NA RUSS NORTH VALLEY ROAD LLC 204 HDL CENTER ATHENS OH 45701 REAL ESTATE OH 0 622000 NA OHIO UNIVERSITY CUTLER ROOM 108 ATHENS OH 45701 316402113 UNIVERSITY OH 501(C)(1) N/A NA false HOUSING FOR OHIO INC 204 HDL CENTER ATHENS OH 45701 311691089 STUDENT HOUSING OH 501(C)(3) 11 - Type I NA true SUGARBUSH FOUNDATION 206 MCGUFFY HALL ATHENS OH 45701 204352434 SUPPORTING FOUNDATION OH 501(C)(3) 11 - Type I NA true JOHN H BRESTLE AND MARSHA K BRESTLE SCHOLARSHIP FUND TRUST BNY MELLON NA - P O BOX 185 PITTSBURGH PA 15230 206887884 PROVIDE SCHOLARSHIPS OH 4947 (A)(1) 11 - Type I NA true INN-OHIO OF ATHENS INC 331 RICHLAND AVENUE ATHENS OH 45701 311190088 HOTEL/CONFERENCE OH NA C CORPORATION 2846380 6672635 1 CHARITABLE REMAINDER TRUST (CA -1) PROVIDE SUPPORT TO UNIVERSITY CA NA TRUST CHARITABLE REMAINDER TRUST (FL-1) PROVIDE SUPPORT TO UNIVERSITY FL NA TRUST CHARITABLE REMIANDER TRUST (GA-1) PROVIDE SUPPORT TO UNIVERSITY GA NA TRUST CHARITABLE REMAINDER TRUST (MD-2) PROVIDE SUPPORT TO UNIVERSITY MD NA TRUST CHARITABLE REMAINDER TRUST (OH-11) PROVIDE SUPPORT TO UNIVERSITY OH NA TRUST false true true false false false false false false true false false true true true true true true SUGARBUSH FOUNDATION C 105221 CASH