MUSKINGUM UNIVERSITY: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- MUSKINGUM UNIVERSITY (EIN 31-4379515)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-10
- IRS object ID
- 202631309349300313
- Schema version
- 2024v5.5
- 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 B
- Schedule C
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-10T15:36:44-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4334 MUNSON STREET SUITE 200 | AddressLine1Txt |
| City | CANTON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44718 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 314379515 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MUSKINGUM UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MUSK | BusinessNameControlTxt |
| Phone | 7408268211 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 260 STADIUM DR | AddressLine1Txt |
| City | NEW CONCORD | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43762 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN BROWN | PersonNm |
| Person Title | ASSOC VP FOR FINANCE & CONTROLLER | PersonTitleTxt |
| Phone | 7408268113 | PhoneNum |
| Signature | 2026-04-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JENNIFER COLEMAN | PreparerPersonNm |
| PTIN | P00743188 | PTIN |
| Phone | 3304972000 | PhoneNum |
| Preparation | 2026-05-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KEVIN BROWN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 260 STADIUM DR | AddressLine1Txt |
| City | NEW CONCORD | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43762 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $77,384,513 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MUSKINGUM.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1837 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | OFFER QUALITY ACADEMIC PROGRAMS IN THE LIBERAL ARTS AND SCIENCES OF A (CONTINUED ON SCHEDULE O) RESIDENTIAL, CHURCH-RELATED UNIVERSITY WHERE INDIVIDUAL FULFILMENT IS ENCOURAGED. | ActivityOrMissionDesc |
| Voting Members Governing Body | 24 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 22 | VotingMembersIndependentCnt |
| Total Employee | 1045 | TotalEmployeeCnt |
| Total Volunteers | 500 | TotalVolunteersCnt |
| Total Gross UBI | $49,087 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $9,194,640 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,325,834 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $53,974,991 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $55,625,982 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,621,214 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,715,337 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,522,719 | PYOtherRevenueAmt |
| CY Other Revenue | $2,072,371 | CYOtherRevenueAmt |
| PY Total Revenue | $68,313,564 | PYTotalRevenueAmt |
| CY Total Revenue | $70,739,524 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $22,909,773 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $23,144,262 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $24,725,419 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $26,120,061 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $774,344 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $22,509,934 | PYOtherExpensesAmt |
| CY Other Expenses | $23,485,482 | CYOtherExpensesAmt |
| PY Total Expenses | $70,145,126 | PYTotalExpensesAmt |
| CY Total Expenses | $72,749,805 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,831,562 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,010,281 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $210,550,133 | TotalAssetsBOYAmt |
| Total Assets EOY | $216,919,723 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $37,997,748 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $38,508,392 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $172,552,385 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $178,411,331 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF MUSKINGUM UNIVERSITY IS TO PREPARE A CONTINUUM OF LEARNERS TO THINK CRITICALLY, EXCEL PROFESSIONALLY, GROW PERSONALLY, AND CONTRIBUTE ETHICALLY TO OUR CHANGING WORLD. WE CREATE OPPORTUNITY. WE PROVIDE A STRONG RETURN ON LEARNERS' (CONTINUED ON SCHEDULE O) | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $58,158,414 | ExpenseAmt |
| Grant | $23,144,262 | GrantAmt |
| Revenue | $52,671,979 | RevenueAmt |
| Desc | THE TRADITIONAL UNDERGRADUATE PROGRAM CONSISTS OF STUDENTS ATTENDING SCHOOL AS THEIR PRIMARY ACTIVITY, MOSTLY FULL-TIME DURING THE DAY-TIME HOURS. PROGRAMS INCLUDE 51 ACADEMIC MAJORS, 10 PRE-PROFESSIONAL PROGRAMS, INCLUDING PRE-MEDICINE AND PRE-LAW; TEACHER LICENSURE IN 21 AREAS. THERE ARE MORE THAN 40 INTERNATIONAL EXCHANGE STUDY PROGRAMS IN 18 COUNTRIES. ALSO, AVAILABLE IS THE PROFESSIONALLY-STAFFED PLUS PROGRAM FOR STUDENTS WITH LEARNING DIFFERENCES. DURING THE FISCAL YEAR ENDING IN JUNE 30, 2025, THERE WERE 1,755 STUDENTS ENROLLED IN THE UNDERGRADUATE PROGRAM. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,264,011 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $4,693,218 | RevenueAmt |
| Desc | MUSKINGUM UNIVERSITY SERVES A CONTINUUM OF LEARNERS THROUGH OUR GRADUATE AND CONTINUING STUDIES PROGRAM BY OFFERING A VARIETY OF ONLINE AND HYBRID PROGRAMS FOR BOTH UNDERGRADUATE AND POST-GRADUATE DEGREE- SEEKERS AS WELL AS CONTINUING EDUCATION AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES. OUR MISSION IS TO ADDRESS THE NEEDS OF STUDENTS DESIRING AN ALTERNATIVE EDUCATION PATHWAY TO BETTER BALANCE EDUCATION WITH WORK, FAMILY AND LIFE RESPONSIBILITIES. AVAILABLE PROGRAMS INCLUDE: EDUCATION: MASTER OF ARTS IN EDUCATION, MASTER OF ARTS IN TEACHING, ED.S, TEACHER LICENSURES AND ENDORSEMENTS, AND CONTINUING EDUCATION COURSES; BUSINESS: DOCTOR OF ORGANIZATIONAL LEADERSHIP, MASTER OF ORGANIZATIONAL LEADERSHIP, MASTER OF BUSINESS ADMINISTRATION, BACHELOR OF ARTS IN BUSINESS MANAGEMENT, AND PROFESSIONAL DEVELOPMENT COURSES; HEALTH: MASTER OF OCCUPATIONAL THERAPY, BACHELOR OF SCIENCE IN NURSING RN-TO-BSN AND ACCELERATED BSN, BACHELOR OF SCIENCE IN HEALTH SCIENCE, HEALTHCARE ADMINISTRATION, MEDICAL LABORATORY STUDIES AND OCCUPATIONAL SCIENCE, AND PROFESSIONAL DEVELOPMENT COURSES. DURING THE FISCAL YEAR ENDING JUNE 30, 2025, 911 STUDENTS WERE ENROLLED IN THE GRADUATE AND CONTINUING STUDIES PROGRAM. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $61,422,425 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 2903 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1045 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | UK | ForeignCountryCd |
| Foreign Country | UK | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 24 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 22 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN BROWN | PersonNm |
| Phone | 7408268113 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 260 STADIUM DR MONTGOMERY HALL | AddressLine1Txt |
| City | NEW CONCORD | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43762 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (39 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| SUSAN S HASSELER | |||||||
| PRESIDENT | 40.00 | Yes (X) | Yes (X) | $322,200 | $0 | $71,132 | |
| THOMAS MCGRATH | |||||||
| TRUSTEE AND ASSOCIATE PROF | 40.00 | Yes (X) | $68,785 | $0 | $17,630 | ||
| ZACH OGLE | |||||||
| STUDENT SENATE PRESIDENT | 10.00 | Yes (X) | $5,486 | $0 | $0 | ||
| MR R GREGORY ADAMS | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR HAROLD W BURLINGAME | |||||||
| BOARD MEMBER - LEFT SPRING 2025 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MS CHERYL CARPENTER | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR DAVID CEPEK | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MS BEVERLY J COEN | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MS NIKHIL DEOGUN | |||||||
| BOARD MEMBER - LEFT FALL 2024 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MS PATRICIA WRIGHT FRIDLEY | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR H EUGENE FOLDEN | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR JOHN W GARDNER | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR DARRELL I HAZELL | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR DAVID KRATOVILLE | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR JEFFREY L GIBBS | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR D THOMPSON MCCALMONT | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR L BRENT MILLER | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR D CRAIG NORDLUND | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR DANIEL H PLUMLY | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR JAMES A PURDY | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR ROBERT J REVELEY | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR JAMES W SCHMOTTER | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR DEVAVRAT PUROHIT | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MS HOLLY M WALTERS | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MS RUTH WASEM | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MS JACQUELINE DUDEK WOODS | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR WALTER R YOUNG JR | |||||||
| BOARD MEMBER - LEFT SPRING 2025 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR CHRIS BENNINGTON | |||||||
| ALUMNI COUNCIL PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PAUL MCCLELLAND | |||||||
| VP OF INSTITUTIONAL ADVANC | 40.00 | Yes (X) | $166,675 | $0 | $43,825 | ||
| SHELLEY AMSTUTZ-SZALAY | |||||||
| VP FOR THE STUDENT EXPERIE | 40.00 | Yes (X) | $146,225 | $0 | $11,145 | ||
| MARCY RITZERT | |||||||
| VICE PRESIDENT FOR ENROLLM | 40.00 | Yes (X) | $130,909 | $0 | $22,185 | ||
| KARI WINTERS | |||||||
| DIRECTOR OF ATHLETICS | 40.00 | Yes (X) | $112,815 | $0 | $17,348 | ||
| BONNIE CALLAHAN | |||||||
| VP OF GRADUATE & CONTINUIN | 40.00 | Yes (X) | $100,832 | $0 | $15,074 | ||
| JENNIFER DUGAN | |||||||
| PROVOST | 40.00 | Yes (X) | $184,783 | $0 | $33,265 | ||
| MICHELLE SHAVER | |||||||
| EXECUTIVE DIRECTOR OF STRA | 40.00 | Yes (X) | $94,138 | $0 | $15,624 | ||
| WILLIAM W O'HAYER | |||||||
| VP FOR FINANCE & OPERATIONS | 40.00 | Yes (X) | $78,352 | $0 | $6,026 | ||
| CYNTHIA WILKINS | |||||||
| DIRECTOR OF NURSING | 40.00 | $156,784 | $0 | $12,412 | Yes (X) | ||
| KEVIN WAGNER | |||||||
| SR. DIRECTOR OF FACILITIES | 40.00 | $140,087 | $0 | $32,633 | Yes (X) | ||
| PAUL SZALAY | |||||||
| ASSOCIATE PROVOST | 40.00 | $100,208 | $0 | $65,982 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,808,279 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $364,281 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 11 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| LINCOLN CONSTRUCTION | |||||
| 4790 SHUSTER RD | COLUMBUS | OH | 43214 | CONSTRUCTION | $2,576,127 |
| ELLUCIAN COMPANY LP | |||||
| 62578 COLLECTIONS CENTER DR | CHICAGO | IL | 60693 | SOFTWARE & CONSULTING SERVICES | $965,455 |
| ROGER TOUVELL HEATING & AC | |||||
| PO BOX 884 | ZANESVILLE | OH | 437020884 | HVAC SERVICES | $305,373 |
| CONNECT REALTY LLC | |||||
| 577 W NATIONWIDE BLVD SUITE 600 | COLUMBUS | OH | 43215 | GRANT CONSULTING | $205,400 |
| RUFFALO NOEL-LEVITZ INC | |||||
| PO BOX 718 | DES MOINES | IA | 50318 | CONSULTING | $198,726 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 13 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $6,622 | FundraisingAmt |
| Government Grants | $1,713,301 | GovernmentGrantsAmt |
| All Other Contributions | $5,605,911 | AllOtherContributionsAmt |
| Noncash Contributions | $614,861 | NoncashContributionsAmt |
| Total Contributions | $7,325,834 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| TUITION & FEES | 611310 | $45,127,514 | $45,127,514 | |
| DORMITORIES | 721310 | $5,139,769 | $5,139,769 | |
| FOOD SERVICE | 722514 | $4,721,302 | $4,721,302 | |
| MISCELLANEOUS | 611310 | $621,690 | $621,690 | |
| COMMISSION | 722514 | $15,707 | $15,707 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $55,625,982 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,039,063 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $33,380 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,005,683 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $49,411 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $49,411 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $49,411 | TotalRevenueColumnAmt |
| Exclusion | $49,411 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $11,288,252 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,611,978 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,676,274 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,676,274 | TotalRevenueColumnAmt |
| Exclusion | $4,676,274 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $40,989 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $6,622 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $22,843 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,146 | TotalRevenueColumnAmt |
| Exclusion | $18,146 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $260,060 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $10,168 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $249,892 | TotalRevenueColumnAmt |
| Exclusion | $249,892 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ATHLETICS/ALUMNI | 611310 | $537,762 | $537,762 |
| STUDENT ACCOUNTS | 611310 | $187,904 | $187,904 |
| STUDENT TRIP DEPOSITS | 611310 | $143,640 | $143,640 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $885,616 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $885,616 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,754,922 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $70,739,524 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $57,365,197 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $49,087 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,999,406 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,079,262 | TotalAmt |
| Program Services | $23,079,262 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,000 | TotalAmt |
| Program Services | $65,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,864,454 | TotalAmt |
| Program Services | $1,442,373 | ProgramServicesAmt |
| Management And General | $1,207,210 | ManagementAndGeneralAmt |
| Fundraising | $214,871 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,288,974 | TotalAmt |
| Program Services | $14,389,452 | ProgramServicesAmt |
| Management And General | $2,634,125 | ManagementAndGeneralAmt |
| Fundraising | $265,397 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $887,681 | TotalAmt |
| Program Services | $699,755 | ProgramServicesAmt |
| Management And General | $171,686 | ManagementAndGeneralAmt |
| Fundraising | $16,240 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,664,429 | TotalAmt |
| Program Services | $1,817,040 | ProgramServicesAmt |
| Management And General | $1,715,402 | ManagementAndGeneralAmt |
| Fundraising | $131,987 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,414,523 | TotalAmt |
| Program Services | $1,048,466 | ProgramServicesAmt |
| Management And General | $333,337 | ManagementAndGeneralAmt |
| Fundraising | $32,720 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $205,326 | TotalAmt |
| Management And General | $205,326 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,531 | TotalAmt |
| Management And General | $194,531 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,419 | TotalAmt |
| Management And General | $38,419 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,107,992 | TotalAmt |
| Program Services | $1,362,312 | ProgramServicesAmt |
| Management And General | $687,541 | ManagementAndGeneralAmt |
| Fundraising | $58,139 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,849 | TotalAmt |
| Program Services | $17,887 | ProgramServicesAmt |
| Management And General | $139,962 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,755,729 | TotalAmt |
| Program Services | $1,585,385 | ProgramServicesAmt |
| Management And General | $155,008 | ManagementAndGeneralAmt |
| Fundraising | $15,336 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,353,153 | TotalAmt |
| Program Services | $1,239,276 | ProgramServicesAmt |
| Management And General | $113,877 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,409,697 | TotalAmt |
| Program Services | $2,606,991 | ProgramServicesAmt |
| Management And General | $802,706 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,020,567 | TotalAmt |
| Program Services | $894,238 | ProgramServicesAmt |
| Management And General | $93,208 | ManagementAndGeneralAmt |
| Fundraising | $33,121 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,221 | TotalAmt |
| Program Services | $21,985 | ProgramServicesAmt |
| Management And General | $3,236 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $455,395 | TotalAmt |
| Program Services | $455,395 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,032,336 | TotalAmt |
| Program Services | $5,032,336 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $965,863 | TotalAmt |
| Program Services | $14,022 | ProgramServicesAmt |
| Management And General | $951,841 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD SERVICE | $3,749,659 | $3,706,945 | $42,674 | $40 |
| BAD DEBT | $1,086,023 | $443,854 | $642,169 | |
| DUES & SUBSCRIPTIONS | $422,684 | $297,350 | $124,183 | $1,151 |
| BANK FEES | $160,059 | $160,059 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,344,979 | TotalAmt |
| Program Services | $1,203,101 | ProgramServicesAmt |
| Management And General | $136,536 | ManagementAndGeneralAmt |
| Fundraising | $5,342 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,749,805 | TotalAmt |
| Program Services | $61,422,425 | ProgramServicesAmt |
| Management And General | $10,553,036 | ManagementAndGeneralAmt |
| Fundraising | $774,344 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,055,037 | BOYAmt |
| EOY | $5,504,517 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,883,778 | BOYAmt |
| EOY | $1,565,945 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,498,380 | BOYAmt |
| EOY | $3,257,282 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,595,939 | BOYAmt |
| EOY | $3,262,320 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $280,619 | BOYAmt |
| EOY | $476,829 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $178,656,979 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $80,401,604 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,135,748 | BOYAmt |
| EOY | $98,255,375 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,540,182 | BOYAmt |
| EOY | $58,990,795 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,772,035 | BOYAmt |
| EOY | $40,625,846 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $972,048 | BOYAmt |
| EOY | $972,048 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,816,367 | BOYAmt |
| EOY | $4,008,766 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $210,550,133 | BOYAmt |
| EOY | $216,919,723 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,285,995 | BOYAmt |
| EOY | $6,000,338 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $135,420 | BOYAmt |
| EOY | $65,368 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,949,220 | BOYAmt |
| EOY | $28,224,739 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,627,113 | BOYAmt |
| EOY | $4,217,947 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,997,748 | BOYAmt |
| EOY | $38,508,392 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,386,776 | BOYAmt |
| EOY | $91,608,026 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,165,609 | BOYAmt |
| EOY | $86,803,305 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $172,552,385 | BOYAmt |
| EOY | $178,411,331 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $210,550,133 | BOYAmt |
| EOY | $216,919,723 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$2,010,281 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,447,699 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $5,421,528 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $38,419 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $428 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $38,847 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $72,710,958 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $72,749,805 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,000,000 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $250,000 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $1,000,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $1,000,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $1,000,000 | CurrentYearMinus1Amt |
| Current Year | $1,000,000 | CurrentYearAmt |
| Total | $4,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $6,000,000 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $29,815 | CurrentYearMinus3Amt |
| Current Year Minus2 | $30,801 | CurrentYearMinus2Amt |
| Current Year Minus1 | $38,496 | CurrentYearMinus1Amt |
| Current Year | $38,847 | CurrentYearAmt |
| Total | $137,959 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $250,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $250,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $250,000 | CurrentYearMinus1Amt |
| Current Year | $250,000 | CurrentYearAmt |
| Total | $1,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,500,000 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $0 | CurrentYearAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCH C, PART II-A, LINE 1A | FormAndLineReferenceDesc |
| Explanation | THE UNIVERSITY IS A MEMBER OF AICUO (ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES OF OHIO) AND NAICU ( NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES & UNIVERSITIES). INCLUDED IN THE ACTIVITIES OF AICUO AND NAICU ARE THE REPRESENTATION OF ITS MEMBERS' INTEREST DURING THE LEGISLATIVE AND BUDGET PROCESS, ALONG WITH PUBLIC RELATIONS AND OTHER MEMBER SERVICES AS WELL AS APPROXIMATELY $400 IN LOBBYING EXPENDITURES (7% OF THE NAICU MEMBERSHIP). EXPENDITURES IN LINE 1C REPRESENT THE ENTIRE DUES PAID TO AICUO & NAICU. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Historic Structure | Yes (X) | HistoricStructureInd |
| Total Easements | 2 | TotalEasementsCnt |
| Total Acreage | 140.00 | TotalAcreageCnt |
| Historic Structure Easements | 1 | HistoricStructureEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 749.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $689,123 | ExpensesIncurredEnforcementAmt |
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $96,032,078 | BeginningYearBalanceAmt |
| Contributions | $909,958 | ContributionsAmt |
| Investment Earnings Or Losses | $8,139,306 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,645,349 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,074,665 | OtherExpendituresAmt |
| Administrative Expenses | $253,589 | AdministrativeExpensesAmt |
| End Year Balance | $101,107,739 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $93,787,992 | BeginningYearBalanceAmt |
| Contributions | $2,252,179 | ContributionsAmt |
| Investment Earnings Or Losses | $3,782,890 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,550,156 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,010,257 | OtherExpendituresAmt |
| Administrative Expenses | $230,570 | AdministrativeExpensesAmt |
| End Year Balance | $96,032,078 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $90,077,835 | BeginningYearBalanceAmt |
| Contributions | $1,640,961 | ContributionsAmt |
| Investment Earnings Or Losses | $5,769,923 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,499,376 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,020,644 | OtherExpendituresAmt |
| Administrative Expenses | $180,707 | AdministrativeExpensesAmt |
| End Year Balance | $93,787,992 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $94,088,209 | BeginningYearBalanceAmt |
| Contributions | $1,479,114 | ContributionsAmt |
| Investment Earnings Or Losses | -$2,031,627 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,412,767 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,874,569 | OtherExpendituresAmt |
| Administrative Expenses | $170,525 | AdministrativeExpensesAmt |
| End Year Balance | $90,077,835 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $76,970,534 | BeginningYearBalanceAmt |
| Contributions | $3,159,859 | ContributionsAmt |
| Investment Earnings Or Losses | $17,905,900 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,371,900 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,739,729 | OtherExpendituresAmt |
| Administrative Expenses | $836,455 | AdministrativeExpensesAmt |
| End Year Balance | $94,088,209 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.26250 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.73750 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,731,523 | OtherCostOrOtherBasisAmt |
| Book Value | $1,731,523 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $148,325,753 | OtherCostOrOtherBasisAmt |
| Depreciation | $57,440,897 | DepreciationAmt |
| Book Value | $90,884,856 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,295,836 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,466,423 | DepreciationAmt |
| Book Value | $3,829,413 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,303,867 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,494,284 | DepreciationAmt |
| Book Value | $1,809,583 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $98,255,375 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| HEDGE FUND-FUND OF FUNDS | $3,338,459 | F |
| PRIVATE EQUITY FUNDS | $37,287,387 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $40,625,846 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| STUDENT DEPOSITS PAYABLE | $3,616,381 |
| ANNUITIES PAYABLE | $601,566 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,217,947 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $54,681,928 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $2,447,699 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$18,538,306 | OtherRevenueAmt |
| Revenue Not Reported | -$16,090,607 | RevenueNotReportedAmt |
| Revenue Subtotal | $70,772,535 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$33,011 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$33,011 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $70,739,524 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $49,224,543 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $33,011 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $33,011 | ExpensesNotReportedAmt |
| Expenses Subtotal | $49,191,532 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $23,558,273 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $23,558,273 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $72,749,805 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 5: | THE CONSERVATION EASEMENTS IS A NATIONAL HISTORIC DISTRICT THAT INCLUDES MOST OF THE CAMPUS AND MUSKINGUM HAS ONE BUILDING (PAUL HALL) LISTED ON THE NATIONAL REGISTER OF HISTORIC PLACES. MAINTENANCE AND REPAIRS FOR THESE BUILDINGS ARE REPORTED IN CAPITAL AND MAINTENANCE EXPENSE. |
| PART III, LINE 1A: | NO SFAS 116 DISCLOSURE OF ART IS INCLUDED IN THE UNIVERSITY'S FINANCIAL STATEMENTS. |
| PART III, LINE 4: | COLLECTIONS OF ART, HISTORICAL TREASURERS OR OTHER SIMILAR ASSET. COLLECTIONS OF ART CONSIST OF STUDENT AND OTHER ART WORKS MAINTAINED FOR USE AND VIEWING BY FUTURE GENERATIONS. |
| PART V, LINE 4: | THE UNIVERSITY USES A TOTAL RETURN INVESTMENT MANAGEMENT POLICY TO DETERMINE THE ENDOWMENT SPENDING. THE UNIVERSITY HAS A POLICY WHICH UTILIZES AN AMOUNT OF 4.5% OF THE PRIOR FIVE-YEAR QUARTERLY AVERAGE MARKET VALUE OF THE ENDOWMENT FUND. THE ACTUAL SPENDING RATE FOR FISCAL 2025 WAS 4.19%. THIS TOTAL RETURN CONCEPT ALLOWS A PORTION OF ACCUMULATED UNREALIZED AND REALIZED CAPITAL GAINS TO BE USED FOR CURRENT OPERATIONS. |
| PART X, LINE 2: | THE UNIVERSITY HAS BEEN DETERMINED TO BE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE OF 1986 (THE "CODE"), AS AN ORGANIZATION DESCRIBED IN SECTIONS 501(C)(3) AND 170(B)(I)(A)(II) OF THE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PRESCRIBE RECOGNITION THRESHOLDS AND MEASUREMENT ATTRIBUTES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. TAX BENEFITS WILL BE RECOGNIZED ONLY IF A TAX POSITION IS MORE-LIKELY-THAN-NOT SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX BENEFIT WILL BE RECORDED. MANAGEMENT HAS CONCLUDED THAT THEY ARE UNAWARE OF ANY TAX BENEFITS OR LIABILITIES TO BE RECOGNIZED AT JUNE 30, 2025 AND 2024. THE UNIVERSITY WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND INCOME TAX EXPENSE, RESPECTIVELY. THE UNIVERSITY HAS NO AMOUNTS ACCRUED FOR INTEREST OR PENALTIES FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. THE UNIVERSITY DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE UNIVERSITY IS NO LONGER SUBJECT TO EXAMINATION OF ITS TAX RETURNS FOR YEARS PRIOR TO 2022. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | STUDENT DISCOUNTS -23,144,262. CHANGE IN ANNUITY OBLIGATION -103,732. EMPLOYEE RETENTION TAX CREDIT 5,019,967. CHANGE IN POSTRETIREMENT BENEFIT OBLIGATION -310,279. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSE -22,843. INVENTORY COST OF GOODS SOLD -10,168. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSE 22,843. INVENTORY COST OF GOODS SOLD 10,168. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | STUDENT DISCOUNTS 23,144,262. CHANGE IN ANNUITY OBLIGATION 103,732. CHANGE IN POSTRETIREMENT BENEFIT OBLIGATION 310,279. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | 0 | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | A NONDISCRIMINATION STATEMENT IS PUBLICIZED IN THE MUSKINGUM UNIVERSITY BULLETIN, FINANCIAL AID BROCHURES AND CERTAIN FORMS DISTRIBUTED TO STUDENTS DURING THE REGISTRATION PERIOD AS WELL AS LISTED ON THE MUSKINGUM UNIVERSITY WEBSITE. |
| SCHEDULE E, PART I, LINE 6 | THE UNIVERSITY RECEIVES FINANCIAL ASSISTANCE FROM THE U.S. GOVERNMENT IN CONNECTION WITH VARIOUS PROGRAMS SUCH AS THE UNIVERSITY WORK-STUDY PROGRAM, PELL GRANT PROGRAM AND SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAM. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (6 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| EAST ASIA AND THE PACIFIC | 0 | 0 | INVESTMENTS | $5,006,810 |
| EUROPE (INCLUDING ICELAND AND GREENLAND) | 0 | 0 | INVESTMENTS | $12,249,299 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | INVESTMENTS | $172,276 |
| NORTH AMERICA (CANADA AND MEXICO) | 0 | 0 | INVESTMENTS | $1,325,419 |
| SOUTH AMERICA | 0 | 0 | INVESTMENTS | $102,943 |
| SOUTH ASIA | 0 | 0 | INVESTMENTS | $51,362 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $18,908,109 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $18,908,109 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (5 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|---|
| SCHOLARSHIPS | NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES | 1 | -$8,000 | OTHER |
| SCHOLARSHIPS | SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, | 0 | OTHER | |
| SCHOLARSHIPS | EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, | 1 | $6,500 | OTHER |
| SCHOLARSHIPS | EAST ASIA AND THE PACIFIC | 4 | $58,500 | OTHER |
| SCHOLARSHIPS | SOUTH ASIA | 1 | $8,000 | SCHOLARSHIPS ARE POSTED AS A CREDIT TO THEIR STUDENT ACCOUNT RECEIVABLE. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANT FUNDS ARE MONITORED IN TWO AREAS, DEPENDING ON THE USE. GRANT FUNDS FOR FINANCIAL AID ARE MONITORED BY THE STUDENT FINANCIAL SERVICES OFFICE WHICH OVERSEES THE AWARDING AND COMPLIANCE FOR ALL FINANCIAL AID TO UNIVERSITY STUDENTS. GRANTS FOR RESEARCH AND FACULTY DEVELOPMENT ARE MONITORED BY THE ASSISTANT TO THE PROVOST. ALL GRANTS ARE MONITORED FOR COMPLIANCE AND PROPER REPORTING BY THE BUSINESS OFFICE OF THE UNIVERSITY, OVERSEEN BY THE VICE PRESIDENT FOR FINANCE AND OPERATIONS. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | BOOSTER | Event1Nm |
| Gross Receipts Event1 | $47,611 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $6,622 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $40,989 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $520 | CashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $13,873 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $150 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $8,300 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $47,611 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $6,622 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $40,989 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $520 | CashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $13,873 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $150 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $8,300 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $22,843 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $18,146 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 1201 | RecipientCnt |
| Cash Grant | $23,079,262 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANT FUNDS ARE MONITORED IN TWO AREAS, DEPENDING ON THE USE. GRANT FUNDS FOR FINANCIAL AID ARE MONITORED BY THE STUDENT FINANCIAL SERVICES OFFICE, WHICH OVERSEES THE AWARDING AND COMPLIANCE FOR ALL FINANCIAL AID TO UNIVERSITY STUDENTS. GRANTS FOR RESEARCH AND FACULTY DEVELOPMENT ARE MONITORED BY THE PROVOST. ALL GRANTS ARE MONITORED FOR COMPLIANCE AND PROPER REPORTING BY THE BUSINESS OFFICE OF THE UNIVERSITY, OVERSEEN BY THE VICE PRESIDENT FOR FINANCE AND OPERATIONS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SUSAN S HASSELER | ||||||||||||||
| PRESIDENT | $319,809 | $0 | $0 | $0 | $2,391 | $0 | $23,223 | $0 | $47,909 | $0 | $393,332 | $0 | $0 | $0 |
| JENNIFER DUGAN | ||||||||||||||
| PROVOST | $184,417 | $0 | $0 | $0 | $366 | $0 | $13,661 | $0 | $19,604 | $0 | $218,048 | $0 | $0 | $0 |
| PAUL MCCLELLAND | ||||||||||||||
| VP OF INSTITUTIONAL ADVANC | $166,592 | $0 | $0 | $0 | $83 | $0 | $11,661 | $0 | $32,164 | $0 | $210,500 | $0 | $0 | $0 |
| KEVIN WAGNER | ||||||||||||||
| SR. DIRECTOR OF FACILITIES | $139,961 | $0 | $0 | $0 | $126 | $0 | $10,616 | $0 | $22,017 | $0 | $172,720 | $0 | $0 | $0 |
| CYNTHIA WILKINS | ||||||||||||||
| DIRECTOR OF NURSING | $156,081 | $0 | $0 | $0 | $703 | $0 | $11,466 | $0 | $946 | $0 | $169,196 | $0 | $0 | $0 |
| PAUL SZALAY | ||||||||||||||
| ASSOCIATE PROVOST | $100,165 | $0 | $0 | $0 | $43 | $0 | $4,180 | $0 | $61,802 | $0 | $166,190 | $0 | $0 | $0 |
| SHELLEY AMSTUTZ-SZALAY | ||||||||||||||
| VP FOR THE STUDENT EXPERIE | $146,112 | $0 | $0 | $0 | $113 | $0 | $10,228 | $0 | $917 | $0 | $157,370 | $0 | $0 | $0 |
| MARCY RITZERT | ||||||||||||||
| VICE PRESIDENT FOR ENROLLM | $130,808 | $0 | $0 | $0 | $101 | $0 | $9,646 | $0 | $12,539 | $0 | $153,094 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | THE UNIVERSITY REIMBURSES REASONABLE AND NECESSARY BUSINESS TRAVEL EXPENSES FOR THE SPOUSE OF THE PRESIDENT WHEN ACCOMPANYING THE PRESIDENT ON OFFICIAL REQUIRED UNIVERSITY BUSINESS. AN ALLOWANCE FOR HOUSING IS INCLUDED IN SCHEDULE J, PART II, COLUMN D FOR THE PRESIDENT, WHO, FOR THE CONVENIENCE OF THE EMPLOYER, IS REQUIRED TO RESIDE ON OR NEAR CAMPUS AS A CONDITION OF HER EMPLOYMENT. THE UNIVERSITY PROVIDES MEMBERSHIP TO A CLUB TO CERTAIN OFFICERS. THE OFFICERS PROVIDE CONTEMPORANEOUS DOCUMENTATION OF THEIR BUSINESS USE. TUITION REMISSION IS GENERALLY AVAILABLE TO ALL FULL-TIME EMPLOYEES OF THE INSTITUTION. THE VALUE OF THIS BENEFIT IS INCLUDED IN SCHEDULE J, PART I, LINE 1A AND PART II, COLUMN D. |
| PART I, LINE 4B | SUSAN HASSELER, PRESIDENT OF MUSKINGUM UNIVERSITY, IS COVERED BY A SECTION 457(F) DEFERRED COMPENSATION PLAN. |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $31,550 | CashGrantAmt |
| Type Of Assistance | TUITION REMISION | TypeOfAssistanceTxt |
| Assistance Purpose | TUITION REMISION | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| TOM MCCALMONT PRESIDENT OF MCCALMONT ENGINEERING | |||
| TRUSTEE | $207,505 | SUPPLIER OF ELECTRICITY | 0 |
| TOM MCCALMONT PRESIDENT OF MCCALMONT ENGINEERING | |||
| TRUSTEE | $156,235 | LOAN FOR SOLAR EQUIPMENT | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART III | FormAndLineReferenceDesc |
| Explanation | TUITION REMISSION IS GENERALLY AVAILABLE TO ALL FULL-TIME EMPLOYEES OF THE INSTITUTION AND THEIR DEPENDENTS. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 13 | ContributionCnt |
| Noncash Contributions Rpt F990 | $614,861 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 32B: | FormAndLineReferenceDesc |
| Explanation | THE UNIVERSITY USES A THIRD PARTY BROKER TO IMMEDIATELY SELL ANY SECURITIES RECEIVED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: | INVESTMENTS THROUGH HIGH-QUALITY INSTRUCTION, WHOLISTIC PROGRAMMING, PERSONALIZED SUPPORT SERVICES, APPLIED LEARNING, AND IN-DEMAND CREDENTIALS THAT PREPARE ALL LEARNERS TO THRIVE AND MAKE AN IMPACT. WE CULTIVATE INNOVATION. WE DELIVER A COMPREHENSIVE AND DYNAMIC EDUCATIONAL PROGRAM ENSURING ALL LEARNERS ARE INNOVATORS, CREATIVE PROBLEM SOLVERS, AND CONFIDENT RISK TAKERS WITH A STRONG SENSE OF RESPONSIBILITY FOR OUR GLOBAL FUTURE. WE BUILD COMMUNITY. WE DEVELOP AN INCLUSIVE AND VIBRANT COMMUNITY WHERE EVERY INDIVIDUAL IS RESPECTED, DIVERSE PERSPECTIVES ARE EMBRACED, CONNECTIONS ARE FOSTERED, AND ALL LEARNERS ARE PREPARED TO MAKE MEANINGFUL CONTRIBUTIONS TO SOCIETY. WE PROVIDE ACCESS TO AN AFFORDABLE AND EXCEPTIONAL EDUCATIONAL EXPERIENCE FOR ALL LEARNERS SO THEY CAN PURSUE THEIR PASSIONS WHILE POSITIVELY IMPACTING THEIR SOCIAL AND ECONOMIC WELL-BEING. |
| FORM 990, PART VI, SECTION B, LINE 11B | AN INDEPENDENT TAX PREPARATION FIRM IS ENGAGED TO ASSIST IN REVIEWING THE FORM 990 PREPARED BY THE UNIVERSITY BUSINESS OFFICE. UNIVERSITY MANAGEMENT REVIEWS THE FORM 990 FOR COMPLETENESS AND ACCURACY. PRIOR TO FILING, MANAGEMENT PRESENTS THE FORM 990 TO THE OFFICERS, AUDIT COMMITTEE AND CHAIRMAN OF THE UNIVERSITY CAPACITY COMMITTEE OF THE BOARD OF TRUSTEES. AFTER APPROVAL BY THE AUDIT COMMITTEE THE RETURN IS REVIEWED BY THE FULL BOARD. FORM 990 IS REVIEWED AND SIGNED BY THE VICE PRESIDENT FOR FINANCE AND OPERATIONS. |
| FORM 990, PART VI, SECTION B, LINE 12C | UNDER THE UNIVERSITY'S CONFLICT OF INTEREST POLICY, ALL TRUSTEES, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO FILE ANNUAL STATEMENTS OF DISCLOSURE. THE PRESIDENT OF THE UNIVERSITY AND CHAIR OF THE BOARD REVIEW THOSE STATEMENTS FOR PROTENTIONAL CONFLICTS. ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST MUST BE DISCLOSED TO THE OFFICERS OF THE BOARD OF TRUSTEES AND EITHER THE CHAIR OF THE BOARD'S UNIVERSITY CAPACITY COMMITTEE OR ANOTHER DESIGNEE OF THE BOARD'S CHAIR. AFTER DISCLOSURE AND DISCUSSION WITH THE BOARD OF OFFICERS, THE BOARD OFFICER'S DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. THE INTERESTED PERSON IS NOT PRESENT FOR THESE DETERMINATIONS. THE BOARD OFFICERS SHALL THEN DETERMINE IF FURTHER ACTION REGARDING THE TRANSACTION OR ARRANGEMENT IS NECESSARY, INCLUDING THE POTENTIAL SOLICITATION OF ALTERNATIVE TRANSACTIONS OR ARRANGEMENTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMMITTEE RECEIVES A REPORT FROM THE CHAIRMAN ON THE PRESIDENT'S COMPENSATION IN RELATION TO THE PRESIDENT'S LONG-TERM CONTRACT, INCLUDING THE OPINION THAT THE PRESIDENT'S COMPENSATION AND THAT OF OTHER OFFICERS IS CONSISTENT WITH COMPENSATION DATA REPORTED BY PEER COLLEGES AND UNIVERSITY. THE COMPENSATION OF ALL OFFICERS OF THE UNIVERSITY IS REVIEWED AND APPROVED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. SALARY DATA IS GATHERED FROM PEER INSTITUTIONS TO BENCHMARK ALL OFFICER COMPENSATION ON AN ANNUAL BASIS. COMPENSATION IS SET WITHIN THE CONSTRAINTS OF THE BOARD OF TRUSTEE'S APPROVED OPERATING BUDGET AND SALARY POOL. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. |
| FORM 990, PART VI, SECTION C, LINE 18 | FORM 990, "RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX," INCLUDING ALL SCHEDULES, ATTACHMENTS AND SUPPORTING DOCUMENTATION, BUT EXCLUDING THE NAMES AND ADDRESSES OF CONTRIBUTORS SET FORTH ON SCHEDULE B SHALL BE PROVIDED IMMEDIATELY IN THE CASE OF IN-PERSON REQUESTS, AND WITHIN THIRTY (30) DAYS IN THE CASE OF WRITTEN REQUESTS VIA MAIL, E-MAIL, OR FACSIMILE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE UNIVERSITY'S DETERMINATION LETTER, ARTICLES OF INCORPORATION, CODE OF REGULATIONS, CONFLICT OF INTEREST POLICTY, AND FINANCIAL STATEMENTS ARE AVAILABLE VIA THE UNIVERSTY WEB PAGE OF THE BUSINESS OFFICE. |
| FORM 990, PART VIII, SECTION A: | JOHN BECKVOLD, INTERIM VP OF FINANCE AND OPS WAS CONTRACTED THROUGH COLLEGIATE ENTERPRISE SOLUTIONS LLC. HIS CONTRACT ENDED IN AUGUST OF 2024. |
| FORM 990, PART XI, LINE 9: | CAPITAL CONTRIBUTIONS FOR MU QUAD CENTER MNGMT 401,561. ERTC 5,019,967. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd |
|---|---|---|---|---|---|---|---|---|
| MU QUAD CENTER LLC | ||||||||
| PO BOX 1837 | NEW CONCORD | OH | 43762 | 871355873 | OH | N/A | 0 | 0 |
| MU STUDENT HOUSING LLC | ||||||||
| PO BOX 1837 | NEW CONCORD | OH | 43762 | 882222121 | OH | N/A | 0 | 0 |
| MU STUDENT HOUSING MASTER TENANT | ||||||||
| 260 STADIUM DR | NEW CONCORD | OH | 43762 | 931955287 | OH | N/A | 0 | Yes (1) |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Legal Domicile StateLegalDomicileStateCd | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| MU QUAD CENTER MANAGER LLC | ||||||||||
| PO BOX 1837 | NEW CONCORD | OH | 43762 | 873975589 | OH | C | $11 | $2,612,368 | 1.00000 | Yes (1) |
| MU STUDENT HOUSING MANAGER | ||||||||||
| 260 STADIUM DR | NEW CONCORD | OH | 43762 | 931932026 | OH | C | $156,598 | $4,995,774 | 1.00000 | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |