2025-03-14T16:18:58+00:00 2024-04-30 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2023-05-01 344427516 Tiffin University TIFF 4194485860 155 MIAMI STREET TIFFIN OH 448832161 DR LILLIAN SCHUMACHER PRESIDENT 4194485860 2025-03-14 true true Lauren Denton P01571860 2604604000 2024-03-15 2023 2025-03-06 01:10:19Z DR LILLIAN SCHUMACHER 155 MIAMI STREET TIFFIN OH 448832161 77540119 false X WWW.TIFFIN.EDU X 1888 OH EDUCATE STUDENTS BY LINKING KNOWLEDGE TO PROFESSIONAL PRACTICE. 20 19 1093 20 0 0 9925529 2986521 61504273 68625013 787015 1483182 1494727 1617903 73711544 74712619 25202773 26417775 0 23252975 23585589 232340 318908 1223739 21929783 22547077 70617871 72869349 3093673 1843270 106035559 108285827 36291933 35739827 69743626 72546000 SEE SCHEDULE O false false 65743212 26417775 70196389 STUDENTS HAVE ACCESS TO SOME OF THE BEST UNDERGRADUATE, GRADUATE, AND DEGREE COMPLETION PROGRAMS AND CAN DECIDE WHETHER TO PURSUE THEIR DEGREE ON CAMPUS, ONLINE, OR ENJOY A LITTLE BIT OF BOTH. SOME OF OUR MOST POPULAR PROGRAMS, MANY OF WHICH ARE NATIONALLY RECOGNIZED, INCLUDE HOMELAND SECURITY/TERRORISM; FORENSIC PSYCHOLOGY, FORENSIC SCIENCE, SPORTS AND RECREATION MANAGEMENT; EXERCISE SCIENCE, COMMUNICATION; AND BUSINESS MANAGEMENT, TO NAME A FEW. 65743212 true true false false false true true false true true false false false true false true false true false true false false true true false false false true true true false false false false false false false true false true true false false false false false false false false true 3704 0 1093 true false false false false false true true false false false false false false X 20 19 false false false false false false false true true false false false true true true true true true true false X TAMMY HUNTER 5672686058 155 MIAMI ST TIFFIN OH 44883 ANDREW FELTER CHAIR OF BOARD 1.0 0.0 X X 0 0 0 DANIEL REINEKE SECRETARY OF BOARD 1.0 0.0 X X 0 0 0 CHRISTOPHER DEAL TRUSTEE (Left 10/23) 1.0 0.0 X 0 0 0 CINDY DUNNE TRUSTEE (Left 12/23) 1.0 0.0 X 0 0 0 DANIEL JAMEEL TRUSTEE 1.0 0.0 X 0 0 0 DEANN KRAUSS TRUSTEE (Left 9/23) 1.0 0.0 X 0 0 0 DONALD HAMPTON JR TRUSTEE 1.0 0.0 X 0 0 0 DR BENNETT PAULUS TRUSTEE 1.0 0.0 X 0 0 0 DR FORD MENNEL TRUSTEE (Left 10/23) 1.0 0.0 X 0 0 0 JANE DELL TRUSTEE 1.0 0.0 X 0 0 0 JEFF BEARD TRUSTEE 1.0 0.0 X 0 0 0 KIT TIELL TRUSTEE 1.0 0.0 X 0 0 0 LEONARD CLOUSE TRUSTEE 1.0 0.0 X 0 0 0 LISA HOHMAN VICE CHAIR OF THE BOARD 1.0 0.0 X 0 0 0 MARY ANN GAWELEK TRUSTEE 1.0 0.0 X 0 0 0 MARY MULVANEY MARKS TRUSTEE 1.0 0.0 X 0 0 0 RENEE MEYER TRUSTEE 1.0 0.0 X 0 0 0 RICHARD ZYDONIK JR TRUSTEE 1.0 0.0 X 0 0 0 ROBERT BAXTER TRUSTEE 1.0 0.0 X 0 0 0 ROBERT PETRAS TRUSTEE 1.0 0.0 X 0 0 0 SAM STRUASBAUGH TRUSTEE (Left 9/23) 1.0 0.0 X 0 0 0 SHAWN SMITH TRUSTEE 1.0 0.0 X 0 0 0 STEPHEN SCHULT TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM HERTZER TRUSTEE 1.0 0.0 X 0 0 0 DR AMY WOOD CHIEF OF STAFF 45.0 0.0 X 122343 0 18657 DR LILLIAN SCHUMACHER PRESIDENT 45.0 0.0 X 374253 0 35646 DR PETER HOLBROOK PROVOST/CHIEF OPERATING OFFICER 45.0 0.0 X 193172 0 24952 DR TERESA SHAFER VP PLANNING AND EFFECTIVENESS 45.0 0.0 X 127448 0 18963 JOEL WILKINS VP FOR FIN. & ADMIN/TREASURER 45.0 0.0 X 110908 0 35137 LONNY ALLEN VP FOR ATHLETICS 45.0 0.0 X 162092 0 19067 MITCHELL BLONDE VP INSTIT ADV & PUBLIC AFFAIRS 45.0 0.0 X 170096 0 42597 NADIA LEWIS VP FOR HUMAN RESOURCES 45.0 0.0 X 132663 0 8331 RONALD LONZO VO WHAT'S NEXT STR. INNOV. 45.0 0.0 X 179445 0 13160 DR DANIEL CLARK DEAN, SCHOOL OF EDUCATION 45.0 0.0 X 141390 0 20917 DR KENNETH RAUCH Director for the Ph.D. in Global Leadership 45.0 0.0 X 125776 0 6954 DR MARK SABO Dean, School of Science, Technology, and Health 45.0 0.0 X 113065 0 6685 DR SEAN GLIEBERMAN Executive Director of the Center for Cyber Defense 45.0 0.0 X 147696 0 10601 DR TERRY SULLIVAN VICE PROVOST-ACADEMIC CAMPUS 45.0 0.0 X 136192 0 36375 2236539 0 298042 14 false true false RIVETICA INC 800 BATTERY AVE SE SUITE 300 ATLANTA GA 30339 Marketing/Consulting 2998200 AVI Foodsystems 2590 Elm Road NE Warren OH 44853 Food Service 2851954 ELLUCIAN COMPANY LP 62578 Collections Center Drive Chicago IL 60693 Technology Service 1307738 Core Education 201 N UNION STREET SUITE 110 ALEXANDRIA VA 22314 Certificate Program Services 812118 RUFFALO NOEL LEVITZ PO Box 718 Des Moines IA 50303 Fundraising Service 170976 5 65900 1317539 1603082 292260 2986521 STUDENT TUITION & FEES 611600 60879012 60879012 RESIDENCE HALL 611600 5813042 5813042 LICENSE/ROYALTY 611600 97396 97396 OTHER INCOME 611600 1835563 1835563 0 0 0 0 68625013 1160347 1160347 53858 53858 0 53858 53858 431751 0 0 108916 431751 -108916 322835 322835 20350 65900 27681 -7331 -7331 4262279 2690903 1571376 1571376 0 0 0 0 0 74712619 70196389 0 1529709 26417775 26417775 1572427 534715 867616 170096 18051837 16604339 1087641 359857 854140 745972 85102 23066 1753277 1531243 174687 47347 1353908 1182449 134896 36563 109813 109813 368780 368780 318908 318908 2821562 1420207 1391323 10032 3281272 3279903 1329 40 2327146 1830723 413755 82668 677579 223757 426553 27269 3723453 3465767 257127 559 679848 515969 35922 127957 157891 100892 50974 6025 1215377 1215377 3543413 3543413 613004 247504 365500 MEMBERSHIP FEES 358628 213896 131380 13352 PROGRAM EXPENSES 2504192 2504192 MISCELLANEOUS EXPENSES 165119 165119 0 0 0 0 72869349 65743212 5902398 1223739 1992 1220 5264489 7820352 2853199 2070039 2257697 2498038 0 0 0 0 6604896 673439 606736 1083740 104958317 42699515 64458696 62258802 22182225 30101652 0 0 1805629 1778545 106035559 108285827 6297345 5906639 684480 768550 28990465 28805675 0 0 319643 258963 36291933 35739827 X 54414853 55193213 15328773 17352787 69743626 72546000 106035559 108285827 X 1843270 1008062 -48958 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 1 30.19 0 0 0 1 false 4000.0 500 0 38962 X X X false 18330658 2515516 2108783 178400 22776557 18535036 -138263 94360 160475 18330658 18993601 667107 -975583 150089 18535036 14340409 802498 3975694 125000 18993601 13072487 1805893 -382900 100000 55071 14340409 0.4654 0.3693 0.1653 true false 6754922 6754922 76040556 25699497 50341059 14135766 11193080 2942686 8027073 5806938 2220135 62258802 FINANCE LEASE LIABILITIES 220257 OPERATING LEASE LIABILTIES 38706 258963 52060747 1008062 2757841 3765903 48294844 26417775 26417775 74712619 49258373 2806799 2806799 46451574 26417775 26417775 72869349 Schedule D, Part X, Line 2 ASC (740) FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part II, Line 9 Conservation easements financial reporting THE CONSERVATION EASEMENT IS NOT MATERIAL SO NOT REPORTED IN FOOTNOTE TO FINANCIAL STATEMENTS. IT IS NOT REFLECTED ON THE BALANCE SHEET AND THE EXPENSE IS COVERED BY OPERATIONS AND IS NOT MATERIAL. Schedule D, Part III, Line 4 Collections of art - description of collections TIFFIN UNIVERSITY CAPITALIZES CONTRIBUTIONS OF ART AND SIMILAR ASSETS WHEN RECEIVED. THESE COLLECTIONS ARE HELD FOR THE EDUCATION OF THE TIFFIN COMMUNITY. Schedule D, Part V, Line 4 Intended uses of endowment funds THE UNIVERSITY'S ENDOWMENT FUND IS DESIGNATED FOR SCHOLARSHIPS, FUTURE CAPITAL EXPANSION PROJECTS, AND MAINTENANCE OF CURRENT FACILITIES. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 COST OF GOODS SOLD - 2690903 SPECIAL EVENTS EXPENSE - 27681 CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST - 39257 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements STUDENT AID AND DISCOUNTS - 26417775 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COST OF GOODS SOLD - 2690903 SPECIAL EVENTS EXPENSE - 27681 CHANGE IN FAIR VALUE OF SPLIT INTEREST AGREEMENT - 88215 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements STUDENT AID AND DISCOUNTS - 26417775 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 WE HAVE A NONDISCRIMINATION POLICY ON OUR WEBSITE. IT READS AS FOLLOWS: TIFFIN UNIVERSITY IS COMMITTED TO A POLICY OF NONDISCRIMINATION AND EQUAL OPPORTUNITY FOR EMPLOYEES, APPLICANT FOR EMPLOYMENT, STUDENTS OR APPLICANT FOR ADMISSION, ACCESS TO EDUCATIONAL OPPORTUNITIES ON THE BASIS OF RACE, RELIGION, PERSONAL APPEARANCE, COLOR, SEX, PREGNANCY, POLITICAL AFFILIATION, SOCIAL-ECONOMIC CLASS, PLACE OF BUSINESS, RESIDENCE, RELIGION, CREED, ETHNICITY, NATIONAL ORIGIN (INCLUDING ANCESTRY), CITIZENSHIP STATUS, PHYSICAL OR MENTAL DISABILITY, AGE, MARITAL STATUS, FAMILY RESPONSIBILITIES, SEXUAL ORIENTATION, GENDER IDENTITY, GENDER EXPRESSION, VETERAN OR MILITARY STATUS (INCLUDING SPECIAL DISABLED VETERAN, VIETNAM-ERA VETERAN, OR RECENTLY SEPARATED VETERAN), PREDISPOSING GENETIC CHARACTERISTICS, DOMESTIC VIOLENCE VICTIM STATUS, OR ANY OTHER PROTECTED CATEGORY UNDER APPLICABLE LOCAL, STATE OR FEDERAL LAW, INCLUDING PROTECTIONS FOR THOSE OPPOSING DISCRIMINATION OR PARTICIPATING IN ANY RESOLUTION PROCESS ON CAMPUS OR WITHIN THE EQUAL EMPLOYMENT OPPORTUNITY COMMISSION OR OTHER HUMAN RIGHTS AGENCIES. ALL COMPLAINTS OF SEXUAL HARASSMENT/MISCONDUCT, DOMESTIC VIOLENCE, DATING VIOLENCE, BULLYING, CYBER-BULLYING, STALKING, OR DISCRIMINATION SHOULD BE REPORTED TO THE ASSISTANT VICE PRESIDENT FOR INTERCULTURAL AND COMMUNITY ENGAGEMENT / DEAN OF STUDENTS / TITLE IX COORDINATOR / 504 COORDINATOR, 419-448-3504 Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT TIFFIN UNIVERSITY RECEIVES FEDERAL AND STATE FINANCIAL AID FROM THE FOLLOWING GOVERNMENT AGENCIES: U.S. DEPARTMENT OF TREASURY, U.S. DEPARTMENT OF EDUCATION, STATE OF OHIO DEPARTMENT OF EDUCATION, OHIO TUITION TRUST, PENNSYLVANIA HIGHER EDUCATION, VERMONT STUDENT ASSISTANCE CORPORATION, STATE COUNCIL OF HIGHER EDUCATION FOR VIRGINIA AND VETERANS ADMINISTRATION. true South America 0 0 Program Services UG, GRAD & CERT PRGRMS 1318 Europe (Including Iceland and Greenland) 0 0 Program Services US BA AND MBA PROGRAM 185171 0 0 0 0 0 0 186489 0 186489 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds TIFFIN UNIVERSITY DOES NOT AWARD GRANTS OUTSIDE THE UNITED STATES. ATHLETIC AND ACADEMIC SCHOLARSHIPS, AS WELL AS APPLICABLE HEERF GRANTS ARE AWARDED TO INTERNATIONAL STUDENTS STUDYING ON CAMPUS. THESE AWARDS ARE MONITORED BY THE DIRECTOR OF STUDENT ACCOUNTS AND AWARDED BY THE FINANCIAL AID DEPARTMENT. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; SOUTH AMERICA-Accrual X X X X X X X true RUFFALO NOEL LEVITZ SEE PART IV false 174333 -174333 The Superlative SEE PART IV false 90000 -90000 Blackbaud SEE PART IV false 24575 -24575 MCALLISTER & QUINN LLC SEE PART IV false 30000 -30000 0 318908 -318908 DE DC ID IN IA ME MT NE OH AZ SD TX VT WY GOLF OUTING 86250 65900 20350 12900 6590 8191 0 0 86250 65900 20350 12900 6590 8191 27681 -7331 Schedule G, Part I, Line 2b TIFFIN UNIVERSITY CONTRACTED RUFFALO NOEL LEVITZ, THE SUPERLATIVE, BLACKBAUD, AND MCALLISTER & QUINN LLC TO PROVIDE FUNDRAISING CONSULTING SERVICES DURING THE YEAR. true SCHOLARSHIPS & DISCOUNTS 2038 26417775 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. MANAGEMENT DETERMINES THE ANNUAL GUIDELINE AMOUNT OF SCHOLARSHIPS AND DISCOUNTS. AWARDS ARE BASED ON VARIOUS CRITERIA AND TRACKED WITH BOARD APPROVED BUDGET. MONTHLY GENERATED REPORTS ARE USED TO MONITOR AWARDS PROGRAM. INDEPENDENT AUDITORS REVIEW ACCURACY OF FINANCIAL AID AWARDS AND RECIPIENTS' RECORDS. FUNDS ARE DISTRIBUTED BASED ON NEED AND MERIT. STUDENT AID IS HANDLED BY THE FINANCIAL AID DEPARTMENT AND CREDITED DIRECTLY TO THE STUDENT ACCOUNT. EACH STUDENT APPLIES FOR FINANCIAL AID BY FILLING OUT A FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA). THE AWARD IS BASED ON THE INFORMATION IN THIS APPLICATION. STUDENTS CAN ALSO APPLY FOR GRANTS AND SCHOLARSHIPS BASED ON ELIGIBILITY. X X true true X X X X X false false false false false false false false false DR LILLIAN SCHUMACHER PRESIDENT 374253 0 0 0 0 0 23646 0 12000 0 409899 0 0 0 LONNY ALLEN VP FOR ATHLETICS 162092 0 0 0 0 0 4266 0 14801 0 181159 0 0 0 MITCHELL BLONDE VP INSTIT ADV & PUBLIC AFFAIRS 170096 0 0 0 0 0 12870 0 29727 0 212693 0 0 0 DR PETER HOLBROOK PROVOST/CHIEF OPERATING OFFICER 193172 0 0 0 0 0 13492 0 11460 0 218124 0 0 0 RONALD LONZO VO WHAT'S NEXT STR. INNOV. 179445 0 0 0 0 0 12495 0 665 0 192605 0 0 0 DR DANIEL CLARK DEAN, SCHOOL OF EDUCATION 141390 0 0 0 0 0 9660 0 11257 0 162307 0 0 0 DR SEAN GLIEBERMAN Executive Director of the Center for Cyber Defense 147696 0 0 0 0 0 0 0 10601 0 158297 0 0 0 DR TERRY SULLIVAN VICE PROVOST-ACADEMIC CAMPUS 136192 0 0 0 0 0 7494 0 28881 0 172567 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use PRESIDENT LILLIAN SCHUMACHER RESIDES IN A UNIVERSITY OWNED HOUSE. THE MAJORITY OF THE HOUSE IS USED FOR UNIVERSITY FUNCTIONS INCLUDING RECEPTIONS, DINNERS AND OTHER BUSINESS EVENTS. THE FAIR MARKET VALUE OF THE PRESIDENT'S APARTMENT LOCATED IN THE SECOND LEVEL OF THE HOUSE HAS BEEN INCLUDED ON SCHEDULE J. THE FAIR MARKET VALUE OF THE HOUSING IS INCLUDED ON THE W-2 AS TAXABLE COMPENSATION. Schedule J, Part I, Line 1a Health or social club dues or initiation fees LILLIAN SCHUMACHER, UNIVERSITY PRESIDENT, USES MOHAWK COUNTRY CLUB TO FACILITATE MEETINGS WITH PROSPECTIVE DONORS. THIS IS FOR BUSINESS USE ONLY AND IS SUBSTANTIATED PER THE ACCOUNTABLE PLAN RULES. IT IS NON-TAXABLE. A OHIO HIGHER EDUCATION FACILITY COMMISSION 386849674 2019-10-23 29748323 REFUND PRIOR ISSUE/NEW BUILDING false false false A 29748323 9826302 485286 7808845 true false true true A false false true false false 0.0 false false true A false false false false true false false false true A true TIFFIN FORD LINCOLN INC SEE PART V 135272 Vehicle Purchase and Lease false SUBSTANTIAL CONTRIBUTER SUBSTANTIAL CONTRIBUTER 2851954 Food Service false Schedule L, Part IV, Column (b) DANIEL REINEKE, TU BOARD MEMBER, OWNS > 35% OF TIFFIN FORD LINCOLN, INC., A COMPANY WHICH CONDUCTS BUSINESS WITH TU. X 1 75000 NONE X Lab Materials 2 210505 Market value X Softball Pitching Machine, Outdoor Heater 1 6755 Market value false true false Schedule M, Part I THE AMOUNTS LISTED IN PART I, COLUMN B ARE BASED ON THE NUMBER OF CONTRIBUTORS FOR EACH TYPE OF PROPERTY CONTRIBUTED. Form 990, Part III, Line 1 PURPOSE: TRANSFORMING LIVES THROUGH EDUCATION MISSION: EDUCATE STUDENTS BY LINKING KNOWLEDGE TO PROFESSIONAL PRACTICE. VISION: A PREMIER UNIVERSITY FOR CHALLENGING STUDENTS TO ENHANCE THEIR GLOBAL COMPETENCIES AND 21ST CENTURY SKILLS, FOR SUCCESS IN A DIVERSE WORLD. STRATEGIC PRIORITIES: -CREATE AN ENVIRONMENT FOCUSED ON STUDENT SUCCESS. (STUDENTS) -GROW INNOVATIVE ACADEMIC PROGRAMS. (ACADEMICS) -OPTIMIZE OUR ORGANIZATIONAL CAPACITY. (PEOPLE) -STRENGTHEN AND INCREASE INSTITUTIONAL FINANCIAL SUSTAINABILITY (FINANCES) -ENHANCE OUR CRITICAL INFRASTRUCTURE. (FACILITIES AND TECHNOLOGY) VALUES - ICARE INTERDEPENDENCE WE ARE AN INCLUSIVE AND CARING COMMUNITY THAT EMPHASIZES SERVICE AS A FOUNDATION OF SUCCESS. COMMUNICATION WE ENGAGE IN AUTHENTIC DIALOGUE, TIMELY EXCHANGES OF INFORMATION, AND FACT-DRIVEN DISCUSSION, CIVIL DEBATE, AND DECISION-MAKING. ACCOUNTABILITY WE MAKE ETHICAL, RESPONSIBLE DECISIONS THAT HAVE A HIGH DEGREE OF INTEGRITY, ARE DATA INFORMED, AND ARE RESULTS-ORIENTED. RESPECT AS A PORTAL OF EQUAL ACCESS TO EDUCATION AND INFORMATION, WE MODEL CIVILITY AND COMPASSION; WE EMBRACE DIVERSITY AS AN ESSENTIAL COMPONENT OF CREATING A RICH UNIVERSITY EXPERIENCE FOR EVERYONE. ENTREPRENEURSHIP WE PRIZE INNOVATION AND CREATIVE THINKING AS HALLMARKS OF SUCCESSFUL PARTICIPATION IN THE GLOBAL MARKETPLACE. Form 990, Part VI, Line 1b DANIEL REINEKE IS CONSIDERED A NON-INDEPENDENT VOTING MEMBER OF THE BOARD DUE TO A BUSINESS TRANSACTION REPORTED ON SCHEDULE L. Form 990, Part VI, Line 11b Review of form 990 by governing body TIFFIN UNIVERSITY'S FORM 990 IS REVIEWED BY THE ASSOCIATE VICE PRESIDENT FOR FINANCE/CONTROLLER, VICE PRESIDENT FOR FINANCE AND ADMINISTRATION, PRESIDENT AND AN INDEPENDENT ACCOUNTING FIRM. A PUBLIC INSPECTION COPY OF THE FORM 990 IS ALSO PROVIDED TO THE FULL GOVERNING BODY BEFORE FILING. Form 990, Part VI, Line 12c Conflict of interest policy ANNUAL WRITTEN AND SIGNED DISCLOSURE IS REQUIRED BY EACH OFFICER, TRUSTEE, AND KEY EMPLOYEE ON TIFFIN UNIVERSITY'S CONFLICT OF INTEREST FORM. IF A CONFLICT EXISTS, RESTRICTIONS WILL BE IMPOSED ON PERSONS WITH A CONFLICT SUCH AS PROHIBITING THEM FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTIONS. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE PRESIDENT'S COMPENSATION IS DETERMINED BY THE BOARD OF TRUSTEES EXECUTIVE COMMITTEE. THE LAST REVIEW OF THE PRESIDENT'S COMPENSATION WAS IN 2023. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE OFFICERS' COMPENSATION IS DETERMINED BY THE PRESIDENT. THE LAST REVIEW OF THE OFFICERS COMPENSATION WAS IN 2023. Form 990, Part VI, Line 19 Required documents available to the public TIFFIN UNIVERSITY KEEPS ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ON SITE, AND THEY ARE MADE AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN FAIR VALUE OF SPLIT INTEREST AGREEMENT - -88215; CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST - 39257;