2026-05-10T15:36:44-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 4334 MUNSON STREET SUITE 200 CANTON OH 44718 990 2024-07-01 314379515 MUSKINGUM UNIVERSITY MUSK 7408268211 260 STADIUM DR NEW CONCORD OH 43762 KEVIN BROWN ASSOC VP FOR FINANCE & CONTROLLER 7408268113 2026-04-15 1 1 JENNIFER COLEMAN P00743188 3304972000 2026-05-09 2024 2025-03-06 01:10:19Z KEVIN BROWN 260 STADIUM DR NEW CONCORD OH 43762 77384513 0 X WWW.MUSKINGUM.EDU X 1837 OH 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. 24 22 1045 500 49087 0 9194640 7325834 53974991 55625982 2621214 5715337 2522719 2072371 68313564 70739524 22909773 23144262 0 0 24725419 26120061 0 0 774344 22509934 23485482 70145126 72749805 -1831562 -2010281 210550133 216919723 37997748 38508392 172552385 178411331 X 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) 0 0 58158414 23144262 52671979 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. 3264011 0 4693218 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. 61422425 1 1 0 1 0 0 1 1 0 1 1 1 0 0 1 1 1 0 1 0 1 0 1 0 1 0 0 0 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 1 1 0 0 0 1 2903 0 1 1045 1 1 1 1 UK UK 0 0 0 1 1 0 0 0 0 0 0 X 24 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 OH X KEVIN BROWN 7408268113 260 STADIUM DR MONTGOMERY HALL NEW CONCORD OH 43762 X SUSAN S HASSELER PRESIDENT 40.00 X X 322200 0 71132 THOMAS MCGRATH TRUSTEE AND ASSOCIATE PROF 40.00 X 68785 0 17630 ZACH OGLE STUDENT SENATE PRESIDENT 10.00 X 5486 0 0 MR R GREGORY ADAMS BOARD MEMBER 1.00 X 0 0 0 MR HAROLD W BURLINGAME BOARD MEMBER - LEFT SPRING 2025 1.00 X 0 0 0 MS CHERYL CARPENTER BOARD MEMBER 1.00 X 0 0 0 MR DAVID CEPEK BOARD MEMBER 1.00 X 0 0 0 MS BEVERLY J COEN BOARD MEMBER 1.00 X 0 0 0 MS NIKHIL DEOGUN BOARD MEMBER - LEFT FALL 2024 1.00 X 0 0 0 MS PATRICIA WRIGHT FRIDLEY BOARD MEMBER 1.00 X 0 0 0 MR H EUGENE FOLDEN BOARD MEMBER 1.00 X 0 0 0 MR JOHN W GARDNER BOARD MEMBER 1.00 X 0 0 0 MR DARRELL I HAZELL BOARD MEMBER 1.00 X 0 0 0 MR DAVID KRATOVILLE BOARD MEMBER 1.00 X 0 0 0 MR JEFFREY L GIBBS BOARD MEMBER 1.00 X 0 0 0 MR D THOMPSON MCCALMONT BOARD MEMBER 1.00 X 0 0 0 MR L BRENT MILLER BOARD MEMBER 1.00 X 0 0 0 MR D CRAIG NORDLUND BOARD MEMBER 1.00 X 0 0 0 MR DANIEL H PLUMLY BOARD MEMBER 1.00 X 0 0 0 MR JAMES A PURDY BOARD MEMBER 1.00 X 0 0 0 MR ROBERT J REVELEY TRUSTEE 1.00 X 0 0 0 MR JAMES W SCHMOTTER BOARD MEMBER 1.00 X 0 0 0 MR DEVAVRAT PUROHIT BOARD MEMBER 1.00 X 0 0 0 MS HOLLY M WALTERS BOARD MEMBER 1.00 X 0 0 0 MS RUTH WASEM BOARD MEMBER 1.00 X 0 0 0 MS JACQUELINE DUDEK WOODS BOARD MEMBER 1.00 X 0 0 0 MR WALTER R YOUNG JR BOARD MEMBER - LEFT SPRING 2025 1.00 X 0 0 0 MR CHRIS BENNINGTON ALUMNI COUNCIL PRESIDENT 1.00 X 0 0 0 PAUL MCCLELLAND VP OF INSTITUTIONAL ADVANC 40.00 X 166675 0 43825 SHELLEY AMSTUTZ-SZALAY VP FOR THE STUDENT EXPERIE 40.00 X 146225 0 11145 MARCY RITZERT VICE PRESIDENT FOR ENROLLM 40.00 X 130909 0 22185 KARI WINTERS DIRECTOR OF ATHLETICS 40.00 X 112815 0 17348 BONNIE CALLAHAN VP OF GRADUATE & CONTINUIN 40.00 X 100832 0 15074 JENNIFER DUGAN PROVOST 40.00 X 184783 0 33265 MICHELLE SHAVER EXECUTIVE DIRECTOR OF STRA 40.00 X 94138 0 15624 WILLIAM W O'HAYER VP FOR FINANCE & OPERATIONS 40.00 X 78352 0 6026 CYNTHIA WILKINS DIRECTOR OF NURSING 40.00 X 156784 0 12412 KEVIN WAGNER SR. DIRECTOR OF FACILITIES 40.00 X 140087 0 32633 PAUL SZALAY ASSOCIATE PROVOST 40.00 X 100208 0 65982 1808279 0 364281 11 0 1 0 LINCOLN CONSTRUCTION 4790 SHUSTER RD COLUMBUS OH 43214 CONSTRUCTION 2576127 ELLUCIAN COMPANY LP 62578 COLLECTIONS CENTER DR CHICAGO IL 60693 SOFTWARE & CONSULTING SERVICES 965455 ROGER TOUVELL HEATING & AC PO BOX 884 ZANESVILLE OH 437020884 HVAC SERVICES 305373 CONNECT REALTY LLC 577 W NATIONWIDE BLVD SUITE 600 COLUMBUS OH 43215 GRANT CONSULTING 205400 RUFFALO NOEL-LEVITZ INC PO BOX 718 DES MOINES IA 50318 CONSULTING 198726 13 6622 1713301 5605911 614861 7325834 TUITION & FEES 611310 45127514 45127514 DORMITORIES 721310 5139769 5139769 FOOD SERVICE 722514 4721302 4721302 MISCELLANEOUS 611310 621690 621690 COMMISSION 722514 15707 15707 55625982 1039063 33380 1005683 49411 0 49411 49411 49411 11288252 6611978 4676274 4676274 4676274 40989 6622 22843 18146 18146 260060 10168 249892 249892 ATHLETICS/ALUMNI 611310 537762 537762 STUDENT ACCOUNTS 611310 187904 187904 STUDENT TRIP DEPOSITS 611310 143640 143640 885616 885616 1754922 70739524 57365197 49087 5999406 23079262 23079262 65000 65000 2864454 1442373 1207210 214871 17288974 14389452 2634125 265397 887681 699755 171686 16240 3664429 1817040 1715402 131987 1414523 1048466 333337 32720 205326 205326 194531 194531 38419 38419 2107992 1362312 687541 58139 157849 17887 139962 1755729 1585385 155008 15336 1353153 1239276 113877 3409697 2606991 802706 1020567 894238 93208 33121 25221 21985 3236 455395 455395 5032336 5032336 965863 14022 951841 FOOD SERVICE 3749659 3706945 42674 40 BAD DEBT 1086023 443854 642169 DUES & SUBSCRIPTIONS 422684 297350 124183 1151 BANK FEES 160059 160059 1344979 1203101 136536 5342 72749805 61422425 10553036 774344 3055037 5504517 1883778 1565945 3498380 3257282 3595939 3262320 280619 476829 178656979 80401604 99135748 98255375 58540182 58990795 35772035 40625846 972048 972048 3816367 4008766 210550133 216919723 5285995 6000338 135420 65368 28949220 28224739 3627113 4217947 37997748 38508392 X 90386776 91608026 82165609 86803305 172552385 178411331 210550133 216919723 X -2010281 2447699 5421528 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 38419 428 38847 72710958 72749805 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 29815 30801 38496 38847 137959 250000 250000 250000 250000 1000000 1500000 0 SCH C, PART II-A, LINE 1A 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. X 2 140.00 1 1 1 749.00 689123 X X 0 96032078 909958 8139306 1645349 2074665 253589 101107739 93787992 2252179 3782890 1550156 2010257 230570 96032078 90077835 1640961 5769923 1499376 2020644 180707 93787992 94088209 1479114 -2031627 1412767 1874569 170525 90077835 76970534 3159859 17905900 1371900 1739729 836455 94088209 0.26250 0.73750 0.00000 1 0 1731523 1731523 148325753 57440897 90884856 18295836 14466423 3829413 10303867 8494284 1809583 98255375 HEDGE FUND-FUND OF FUNDS 3338459 F PRIVATE EQUITY FUNDS 37287387 F 40625846 STUDENT DEPOSITS PAYABLE 3616381 ANNUITIES PAYABLE 601566 4217947 X 54681928 2447699 -18538306 -16090607 70772535 -33011 -33011 70739524 49224543 33011 33011 49191532 23558273 23558273 72749805 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. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. 1 EAST ASIA AND THE PACIFIC 0 0 INVESTMENTS 5006810 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 INVESTMENTS 12249299 MIDDLE EAST AND NORTH AFRICA 0 0 INVESTMENTS 172276 NORTH AMERICA (CANADA AND MEXICO) 0 0 INVESTMENTS 1325419 SOUTH AMERICA 0 0 INVESTMENTS 102943 SOUTH ASIA 0 0 INVESTMENTS 51362 0 0 0 0 0 0 18908109 0 18908109 SCHOLARSHIPS NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 1 -8000 OTHER SCHOLARSHIPS SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 OTHER SCHOLARSHIPS EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 1 6500 OTHER SCHOLARSHIPS EAST ASIA AND THE PACIFIC 4 58500 OTHER SCHOLARSHIPS SOUTH ASIA 1 8000 SCHOLARSHIPS ARE POSTED AS A CREDIT TO THEIR STUDENT ACCOUNT RECEIVABLE. 1 0 0 0 1 0 PART I, LINE 2: 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. BOOSTER 47611 6622 40989 520 13873 150 8300 47611 6622 40989 520 13873 150 8300 22843 18146 1 SCHOLARSHIPS 1201 23079262 PART I, LINE 2: 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. X X X 1 1 X X X X 0 1 0 0 0 0 0 0 0 SUSAN S HASSELER PRESIDENT 319809 0 0 0 2391 0 23223 0 47909 0 393332 0 0 0 JENNIFER DUGAN PROVOST 184417 0 0 0 366 0 13661 0 19604 0 218048 0 0 0 PAUL MCCLELLAND VP OF INSTITUTIONAL ADVANC 166592 0 0 0 83 0 11661 0 32164 0 210500 0 0 0 KEVIN WAGNER SR. DIRECTOR OF FACILITIES 139961 0 0 0 126 0 10616 0 22017 0 172720 0 0 0 CYNTHIA WILKINS DIRECTOR OF NURSING 156081 0 0 0 703 0 11466 0 946 0 169196 0 0 0 PAUL SZALAY ASSOCIATE PROVOST 100165 0 0 0 43 0 4180 0 61802 0 166190 0 0 0 SHELLEY AMSTUTZ-SZALAY VP FOR THE STUDENT EXPERIE 146112 0 0 0 113 0 10228 0 917 0 157370 0 0 0 MARCY RITZERT VICE PRESIDENT FOR ENROLLM 130808 0 0 0 101 0 9646 0 12539 0 153094 0 0 0 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. 31550 TUITION REMISION TUITION REMISION TOM MCCALMONT PRESIDENT OF MCCALMONT ENGINEERING TRUSTEE 207505 SUPPLIER OF ELECTRICITY 0 TOM MCCALMONT PRESIDENT OF MCCALMONT ENGINEERING TRUSTEE 156235 LOAN FOR SOLAR EQUIPMENT 0 SCHEDULE L, PART III TUITION REMISSION IS GENERALLY AVAILABLE TO ALL FULL-TIME EMPLOYEES OF THE INSTITUTION AND THEIR DEPENDENTS. X 13 614861 FMV 0 1 0 PART I, LINE 32B: THE UNIVERSITY USES A THIRD PARTY BROKER TO IMMEDIATELY SELL ANY SECURITIES RECEIVED. 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. 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 1 MU QUAD CENTER MANAGER LLC PO BOX 1837 NEW CONCORD OH 43762 873975589 OH C 11 2612368 1.00000 1 MU STUDENT HOUSING MANAGER 260 STADIUM DR NEW CONCORD OH 43762 931932026 OH C 156598 4995774 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0