2026-05-13T18:14:55-05:00 2025-06-30 420714325 RSM US LLP 6 S PATTERSON BLVD DAYTON OH 45402 990 2024-07-01 310537177 THE BOARD OF DIRECTORS OF WITTENBERG COLLEGE BOAR 9373277009 200 WEST WARD STREET SPRINGFIELD OH 45501 MICHAEL DEWEES VP FINANCE AND ADMINISTRATION 9373277009 2026-05-13 1 1 KAREN O CRIM P00368385 9372980201 2026-05-13 2024 2025-03-06 01:10:19Z WITTENBERG UNIVERSITY DR CHRISTIAN MM BRADY 200 WEST WARD STREET SPRINGFIELD OH 45501 157530531 0 X WWW.WITTENBERG.EDU X 1845 OH WITTENBERG UNIVERSITY PROVIDES A LIBERAL ARTS EDUCATION DEDICATED TO INTELLECTUAL INQUIRY AND WHOLENESS OF PERSON WITHIN A DIVERSE RESIDENTIAL COMMUNITY. REFLECTING ITS LUTHERAN HERITAGE, WITTENBERG CHALLENGES STUDENTS TO BECOME RESPONSIBLE GLOBAL CITIZENS, TO DISCOVER THEIR CALLINGS, AND TO LEAD PERSONAL, PROFESSIONAL, AND CIVIC LIVES OF CREATIVITY, SERVICE, COMPASSION, AND INTEGRITY. 24 23 1288 24 13112 1252 5663554 13963318 66314100 68408402 8942036 10596572 346191 -28563 81265881 92939729 37942018 36993720 0 0 26892718 25589869 319813 273633 2951128 31576369 32643485 96730918 95500707 -15465037 -2560978 154583100 146348328 57842654 53840320 96740446 92508008 X WITTENBERG UNIVERSITY PROVIDES A LIBERAL ARTS EDUCATION DEDICATED TO INTELLECTUAL INQUIRY AND WHOLENESS OF PERSON WITHIN A DIVERSE RESIDENTIAL COMMUNITY. REFLECTING ITS LUTHERAN HERITAGE, WITTENBERG CHALLENGES STUDENTS TO BECOME RESPONSIBLE GLOBAL CITIZENS, TO DISCOVER THEIR CALLINGS, AND TO LEAD PERSONAL, PROFESSIONAL, AND CIVIC LIVES OF CREATIVITY, SERVICE, COMPASSION, AND INTEGRITY. 0 0 65406519 36993720 53285541 WITTENBERG UNIVERSITY CURRENTLY ENROLLS APPROXIMATELY 1,300 FULL-TIME AND PART-TIME STUDENTS WHO PURSUE DEGREES IN MORE THAN 38 MAJOR FIELDS OF STUDY. THE UNIVERSITY HOLDS REGIONAL ACCREDITATION FROM THE HIGHER LEARNING COMMISSION (HLC) WHILE SOME ACADEMIC DEPARTMENTS HOLD SPECIALTY ACCREDITATION FOR SPECIFIC DEGREE PROGRAMS. WITTENBERG UNIVERSITY IS AUTHORIZED TO CONFER DEGREES OF BACHELOR OF ARTS, BACHELOR OF SCIENCE, BACHELOR OF FINE ARTS, BACHELOR OF MUSIC, BACHELOR OF MUSIC EDUCATION. THE UNIVERSITY IS ALSO AUTHORIZED TO CONFER MASTER-LEVEL DEGREES INCLUDING A MASTER OF ARTS IN EDUCATION, MASTER OF SCIENCE IN ANALYTICS, AND A MASTER OF ARTS IN SPORT ADMINISTRATION. 13745546 0 11779128 STUDENTS AT WITTENBERG HAVE THE OPPORTUNITY TO PARTICIPATE IN MORE THAN 70 CO-CURRICULAR ORGANIZATIONS WITH MULTIPLE LEADERSHIP OPPORTUNITIES. STUDENT ORGANIZATIONS ARE SOME OF THE MOST ACTIVE AND IMPACTFUL GROUPS ON CAMPUS. WITTENBERG OFFERS A BROAD-BASED INTERCOLLEGIATE ATHLETIC PROGRAM, NOW OFFERING 23 VARSITY TEAMS, 11 FOR MEN AND 12 FOR WOMEN. THERE IS SOMETHING TO MEET EVERY STUDENT'S EXTRACURRICULAR NEED. 6815843 0 3343733 WITTENBERG IS A RESIDENTIAL CAMPUS WITH APPROXIMATELY 80% OF STUDENTS RESIDING IN UNIVERSITY HOUSING. STUDENTS MAY CHOOSE TO LIVE IN ONE OF 7 DISTINCT RESIDENCE HALLS IF THEY ARE FRESHMAN OR SOPHOMORES. WITTENBERG ALSO OFFERS A WIDE SELECTION OF HOUSES AND APARTMENTS FOR JUNIORS AND SENIORS. UNIVERSITY DINING IS AVAILABLE ON CAMPUS AND THE STUDENT CENTER HOUSES A BOOKSTORE, CAMPUS MAILROOM, GAME ROOM, LOUNGES AND OTHER AMENITIES. 85967908 1 1 0 1 0 0 0 0 0 1 1 1 0 1 1 1 0 1 1 0 1 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 127 0 1 1288 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 24 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 AR KY MA MD MI MT NV NH NY OH OR WA X MICHAEL DEWEES 9373277009 200 WEST WARD STREET SPRINGFIELD OH 45501 DR MICHAEL FRANDSEN PRESIDENT UNTIL 6/25 40.00 0.10 X X 383072 0 160018 DR CHRISTIAN MM BRADY PRESIDENT AS OF 6/25 40.00 0.10 X X 0 0 0 WILLIAM EDWARDS BOARD CHAIR 1.00 0.10 X X 0 0 0 ERIC RUSNAK BOARD VICE CHAIR 1.00 0.00 X X 0 0 0 WENDY FORD BOARD SECRETARY 1.00 0.10 X X 0 0 0 DOUGLAS KENTFIELD BOARD TREASURER 1.00 0.00 X X 0 0 0 DAVID BAINES BOARD MEMBER 1.00 0.00 X 0 0 0 WESLEY BATES BOARD MEMBER 1.00 0.10 X 0 0 0 WILLIAM BOGGS BOARD MEMBER 1.00 0.00 X 0 0 0 STACIA RASTAUSKAS BRETHERTON BOARD MEMBER 1.00 0.00 X 0 0 0 JOYCE E DEVITO BOARD MEMBER 1.00 0.00 X 0 0 0 REV SUZANNE DILLAHUNT BOARD MEMBER 1.00 0.00 X 0 0 0 CHARLES GIFFIN BOARD MEMBER 1.00 0.00 X 0 0 0 ALVERA HOOPER BOARD MEMBER 1.00 0.00 X 0 0 0 DR JAMES LAKSO BOARD MEMBER 1.00 0.00 X 0 0 0 SARAH HAGEN MCWILLIAMS BOARD MEMBER 1.00 0.00 X 0 0 0 ROBERT MERZWEILER BOARD MEMBER 1.00 0.00 X 0 0 0 STEPHEN NEELY BOARD MEMBER 1.00 0.00 X 0 0 0 REV DR SCOTT NESS BOARD MEMBER 1.00 0.00 X 0 0 0 REV CATHERINE SCHIBLER KEEGAN BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN SHUMATE BOARD MEMBER 1.00 0.00 X 0 0 0 DR ALAN STEWART BOARD MEMBER 1.00 0.00 X 0 0 0 MICHAEL SUMMERS BOARD MEMBER 1.00 0.00 X 0 0 0 RONALD SZUCH BOARD MEMBER 1.00 0.00 X 0 0 0 DR MAURA DONAHUE INTERIM VP FINANCE AND ADMIN UNTIL 12/24 40.00 0.10 X 120000 0 0 DR ROBERT ROOD INTERIM VP FINANCE AND ADMIN AS OF 1/25 40.00 0.10 X 0 0 0 REBECCA KOCHER VP ADVANCEMENT UNTIL 12/24 40.00 0.00 X 221649 0 24927 BRIAN YONTZ PROVOST 40.00 0.00 X 198314 0 21601 BRIAN AGLER VP ATHLETICS AND RECREATION 40.00 0.00 X 169206 0 30216 MARIBETH STEVENS VP ENROLLMENT MANAGEMENT UNTIL 11/24 40.00 0.00 X 174824 0 19763 CASEY GILL VP STUDENT DEVELOPMENT UNTIL 12/24 40.00 0.00 X 157364 0 31788 1424429 0 288313 11 0 1 0 SCIOTO LLC DBA ALPHA & OMEGA BLDG SERV 2843 CULVER AVENUE KETTERING OH 45429 JANITORIAL SERVICES 891003 CHILLTEX LLC 7440 HOYING ROAD ANNA OH 45302 HVAC SERVICES 884210 SIMPSON SCARBOROUGH 2000 DUKE STREET SUITE 300 ALEXANDRIA VA 22314 CONSULTING SERVICES 419149 CARDINAL TRANSPORTATION LTD 700 HARRISON DR COLUMBUS OH 43204 TRANSPORTATION SERVICES 388508 EAB GLOBAL INC PO BOX 603519 CHARLOTTE NC 28260 ENROLLMENT SERVICES 341960 22 10183 1552064 12401071 1126727 13963318 TUITION AND FEES 611310 53285541 53285541 AUXILIARY ENTERPRISE REVENUE 611710 11779128 11779128 STUDENT SERVICES 611710 3343733 3343733 68408402 1668886 817 1668069 68723697 4790688 64585639 1060 4138058 4789628 8927686 -1060 8928746 5532 10183 4103 1429 1429 PARTNERSHIP INCOME 900099 -29992 13355 -43347 -29992 92939729 68408402 13112 10554897 X 36666439 36666439 327281 327281 427521 366790 41913 18818 20036627 17478273 1765624 792730 287305 227852 41031 18422 4359718 3457553 622621 279544 478698 379640 68364 30694 985080 734510 234411 16159 361197 361197 168491 168491 273633 273633 457487 457487 10030923 8276515 1210732 543676 522046 286527 162541 72978 2608732 2152465 314874 141393 4160031 3432441 502116 225474 1549930 1464018 59292 26620 2117457 1951633 114442 51382 2658758 2193741 320912 144105 1134490 997728 94385 42377 PROGRAM COSTS 945607 783606 114630 47371 EXPENSED EQUIPMENT 696580 574748 84077 37755 DUES AND MEMBERSHIPS 587096 374914 109669 102513 3659580 3383747 190349 85484 95500707 85967908 6581671 2951128 2672 2672 14448497 16561098 2444734 4582873 2446506 3279622 581221 567009 180373815 140355524 43093582 40018291 28191031 13183643 50490575 55077496 2657026 2331902 10227256 10743722 154583100 146348328 5902002 4590496 753876 565652 36760123 35248338 5935944 3496784 8490709 9939050 57842654 53840320 X -18521125 -25261271 115261571 117769279 96740446 92508008 154583100 146348328 X -2560978 699541 -2371001 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 0 0 PART II-B, LINE 1: THE ORGANIZATION PAYS MEMBERSHIP DUES TO ORGANIZATIONS, SUCH AS NACUBO, WHICH MAY ENGAGE IN LOBBYING ACTIVITIES. THEREFORE, A PORTION OF THE DUES MAY BE ATTRIBUTABLE TO LOBBYING ACTIVITIES; THIS AMOUNT, HOWEVER, IS IMMATERIAL. THE ORGANIZATION DOES NOT DIRECTLY PARTICIPATE IN LOBBYING ACTIVITIES. 96621956 433859 5660197 4987588 4025863 93702561 102600222 774043 10246512 5043339 11955482 96621956 108829152 1628357 6700381 3453919 11103749 102600222 125602172 1505690 -11076840 2798536 4403334 108829152 113165026 944659 29662218 2521389 15648342 125602172 0.09526 0.90474 0.00000 0 0 2370961 2370961 141896880 107607941 34288939 36003576 32747583 3255993 102398 102398 40018291 ALTERNATIVE INVESTMENTS 55077496 F 55077496 RESTRICTED BOND PROCEEDS AND RESERVES 4722694 CASH SURRENDER VALUE OF LIFE INSURANCE 157260 BENEFICIAL INTEREST IN TRUSTS 5863768 10743722 ACCOUNTS HELD ON BEHALF OF OTHERS 120580 ANNUITIES AND TRUSTS PAYABLE 1975851 FEDERAL GOVERNMENT LOANS & GRANTS 1897557 DUE TO/DUE FROM SUBSIDIARIES 5945062 9939050 X PART V, LINE 4: THE UNIVERSITY'S ENDOWMENT CONSISTS OF VARIOUS INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE GOVERNING BODY TO FUNCTION AS ENDOWMENTS (BOARD-DESIGNATED ENDOWMENT FUNDS). AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (GAAP), NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING BOARD-DESIGNATED ENDOWMENT FUNDS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE UNIVERSITY HAS A POLICY (THE SPENDING POLICY) OF APPROPRIATING FOR EXPENDITURE EACH YEAR AS A PERCENTAGE OF ITS ENDOWMENT FUND'S AVERAGE FAIR VALUE OVER THE TWELVE QUARTERS ENDING DECEMBER 31ST OF THE PRIOR CALENDAR YEAR. THE POLICY ALLOWS FOR APPROPRIATIONS IN EXCESS OF 7% BASED UPON APPROVAL BY THE BOARD OF DIRECTORS. IN ESTABLISHING THIS POLICY, THE UNIVERSITY CONSIDERED THE LONG TERM EXPECTED RETURN ON ITS ENDOWMENT. ACCORDINGLY, OVER THE LONG-TERM, THE UNIVERSITY EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT AN ACCEPTABLE LEVEL. THIS IS CONSISTENT WITH THE UNIVERSITY'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM, AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. PART X, LINE 2: FROM THE AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2025: THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE UNIVERSITY GENERATES MINOR AMOUNTS OF UNRELATED BUSINESS INCOME, ANNUALLY FILES FORM 990T AND PAYS TAXES ON SUCH INCOME. THE UNIVERSITY RECOGNIZES THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE UNIVERSITY, THE CONTINUED TAX-EXEMPT STATUS OF BONDS ISSUED BY THE UNIVERSITY AND VARIOUS POSITIONS RELATED TO POTENTIAL SOURCES OF UNRELATED TAXABLE INCOME. THE UNIVERSITY BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 WITTENBERG IS COMMITTED TO ENSURING A DIVERSE ENVIRONMENT FOR ALL INDIVIDUALS. AS SUCH, WE INCORPORATE THIS COMMITMENT ON SEARCH MATERIALS, THE WEBSITE, RECRUITMENT PUBLICATIONS, AND STUDENT, FACULTY, STAFF HANDBOOKS, AMONG OTHER COMMUNICATIONS BOTH INTERNALLY AND EXTERNALLY. SCHEDULE E, PART I, LINE 6 WITTENBERG UNIVERSITY RECEIVES FINANCIAL ASSISTANCE FROM THE U.S. GOVERNMENT IN CONNECTION WITH THE PELL GRANT AND SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAMS. WITTENBERG UNIVERSITY ALSO RECEIVES SUPPORT FROM THE STATES OF OHIO AND PENNSYLVANIA FOR CERTAIN PROGRAMS. 1 SUB-SAHARAN AFRICA 0 0 SCHOLARSHIPS EDUCATION 100925 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 SCHOLARSHIPS EDUCATION 43656 NORTH AMERICA 0 0 SCHOLARSHIPS EDUCATION 97000 CENTRAL AMERICA AND THE CARIBBEAN 0 0 SCHOLARSHIPS EDUCATION 58500 EAST ASIA AND THE PACIFIC 0 0 SCHOLARSHIPS EDUCATION 27200 0 0 0 0 0 0 327281 0 327281 SCHOLARSHIPS SUB-SAHARAN AFRICA 2 100925 PAID TO UNIVERSITY ON STUDENTS' BEHALF SCHOLARSHIPS EUROPE (INCLUDING ICELAND & GREENLAND) 1 43656 PAID TO UNIVERSITY ON STUDENTS' BEHALF SCHOLARSHIPS NORTH AMERICA 3 97000 PAID TO UNIVERSITY ON STUDENTS' BEHALF SCHOLARSHIPS CENTRAL AMERICA AND THE CARIBBEAN 1 58500 PAID TO UNIVERSITY ON STUDENTS' BEHALF SCHOLARSHIPS EAST ASIA AND THE PACIFIC 1 27200 PAID TO UNIVERSITY ON STUDENTS' BEHALF 0 0 0 1 0 0 PART I, LINE 2: THE ORGANIZATION USES STUDENT FINANCIAL AID GUIDELINES TO MONITOR THE USE OF GRANT FUNDS. WITTENBERG UNIVERSITY ONLY AWARDS INSTITUTIONAL AND PRIVATELY FUNDED FINANCIAL AID AS ASSISTANCE FOR STUDENTS BASED ON A CASE-BY-CASE BASIS, BASED ON MERIT, NEED, AND EXTRACURRICULAR ACTIVITIES. IN DOING SO, THE UNIVERSITY'S FINANCIAL AID DEPARTMENT ADHERES STRICTLY TO ALL FEDERAL AND STATE REGULATIONS AND IS SUBJECT TO THE COMPLIANCE AND INTERNAL CONTROL REQUIREMENTS OF OMB-A133, IN WHICH THEY FOLLOW ALL APPLICABLE GUIDELINES. THE FINANCIAL AID OFFICE AWARDS GRANTS AND OTHER FORMS OF FINANCIAL ASSISTANCE TO STUDENTS BASED ON REVIEW OF SELECT DATA AND ACCORDING TO A SPECIFIED METHODOLOGY. DATA USED IS MAINTAINED IN EITHER PHYSICAL OR ELECTRONIC FORMAT UNTIL NO LONGER REQUIRED BY RECORD RETENTION GUIDELINES. GENERALLY, ALL RECORDS ARE MAINTAINED FOR THE MOST RECENT FISAP REPORTING YEAR, PLUS THE THREE YEARS PRIOR. 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WITTENBERG UNIVERSITY ONLY AWARDS INSTITUTIONAL AND PRIVATELY FUNDED FINANCIAL AID AS ASSISTANCE FOR STUDENTS BASED ON A CASE-BY-CASE BASIS, BASED ON MERIT, NEED, AND EXTRACURRICULAR ACTIVITIES. IN DOING SO, THE UNIVERSITY'S FINANCIAL AID DEPARTMENT ADHERES STRICTLY TO ALL FEDERAL AND STATE REGULATIONS AND IS SUBJECT TO THE COMPLIANCE AND INTERNAL CONTROL REQUIREMENTS OF OMB-A133, IN WHICH THEY FOLLOW ALL APPLICABLE GUIDELINES. THE FINANCIAL AID OFFICE AWARDS GRANTS AND OTHER FORMS OF FINANCIAL ASSISTANCE TO STUDENTS BASED ON REVIEW OF SELECT DATA AND ACCORDING TO A SPECIFIED METHODOLOGY. DATA USED IS MAINTAINED IN EITHER PHYSICAL OR ELECTRONIC FORMAT UNTIL NO LONGER REQUIRED BY RECORD RETENTION GUIDELINES. GENERALLY, ALL RECORDS ARE MAINTAINED FOR THE MOST RECENT FISAP REPORTING YEAR, PLUS THE THREE YEARS PRIOR. X X X 1 1 X X X X 0 1 0 0 0 0 0 0 0 DR MICHAEL FRANDSEN PRESIDENT UNTIL 6/25 360151 0 0 0 22921 0 40250 0 119768 0 543090 0 0 0 REBECCA KOCHER VP ADVANCEMENT UNTIL 12/24 201116 0 0 0 20533 0 11306 0 13621 0 246576 0 0 0 BRIAN YONTZ PROVOST 196764 0 0 0 1550 0 10000 0 11601 0 219915 0 0 0 BRIAN AGLER VP ATHLETICS AND RECREATION 167301 0 0 0 1905 0 8667 0 21549 0 199422 0 0 0 MARIBETH STEVENS VP ENROLLMENT MANAGEMENT UNTIL 11/24 158511 0 0 0 16313 0 8887 0 10876 0 194587 0 0 0 CASEY GILL VP STUDENT DEVELOPMENT UNTIL 12/24 156477 0 0 0 887 0 8250 0 23538 0 189152 0 0 0 PART I, LINE 1A DR. MICHAEL L. FRANDSEN WAS HIRED IN JULY 2017. HE RECEIVES PERSONAL USE OF A RESIDENCE, A CAR AND A CLUB MEMBERSHIP. THE CLUB MEMBERSHIP AND THE CAR ARE INCLUDED IN HIS TAXABLE COMPENSATION REPORTED ON SCHEDULE J, PART II. THE PERSONAL USE OF A RESIDENCE IS NOT INCLUDED IN 2024 TAXABLE COMPENSATION BUT IS REPORTED IN COLUMN D AS A NONTAXABLE BENEFIT. THE RESIDENCE IS FURNISHED FOR THE CONVENIENCE OF WITTENBERG UNIVERSITY AND THE ANNUAL VALUE OF THE RESIDENCE IS $24,000. THE VALUE OF UTILITIES, HOUSEKEEPING, SUPPLIES, AND OTHER HOME EXPENSES IS $58,000, WHICH IS ALSO REPORTED IN COLUMN D AS A NONTAXABLE BENEFIT. THE RESIDENCE IS AVAILABLE FOR USE TO HOST FACULTY, STAFF, AND STUDENT FUNCTIONS. THE PRESIDENT IS REQUIRED TO LIVE IN THE RESIDENCE AS A CONDITION OF EMPLOYMENT AND THE RESIDENCE IS CONTIGUOUS TO WITTENBERG'S CAMPUS. PART I, LINE 4B DURING THE YEAR THERE WAS A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN PAYMENT MADE PURSUANT TO A CONFIDENTIAL AGREEMENT. ALL AMOUNTS PAID HAVE BEEN PROPERLY REPORTED ON FORM W-2 AND REPORTED IN FORM 990, PART VII, COLUMN D, AND ALSO IN SCHEDULE J, PART II, COLUMN B(III). A PUBLIC FINANCE AUTHORITY 273866124 74445FAC8 2016-10-25 43397732 REFUND OUTSTANDING BONDS, PAY OFF A LINE OF CREDIT, AND CAPITAL PROJECT 0 0 0 A 7840000 43397732 3987731 996832 6882278 2016 1 0 1 1 A 0 0 0 0 1 0 1 A 0 0 0 1 0 0 0 0 1 A 1 SCHEDULE K, PART II, LINE 3: TOTAL PROCEEDS ON LINE 3 ARE NOT IDENTICAL TO THE ISSUE PRICE LISTED IN PART I DUE TO INVESTMENT EARNINGS. X 35 1124553 FMV X MERCHANDISE 3 1259 FMV X TICKETS 4 665 FMV X GIFT CARDS 23 250 FMV 0 0 1 1 PART I, COLUMN (B): REPORTING THE NUMBER OF CONTRIBUTIONS PART I, LINE 32B: THE ORGANIZATION USES SECURITY TRUST TO SELL STOCK GIFTS. ALSO, THE ORGANIZATION ENGAGES WITH AN INDEPENDENT CONTRACTOR TO DEVELOP AND MAIL PROMOTIONAL SOLICITATIONS. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT 990 IS EMAILED TO ALL MEMBERS OF THE BOARD BEFORE FILING. AN INDEPENDENT PUBLIC ACCOUNTING FIRM, THE ORGANIZATION'S CFO, CONTROLLER AND THE AUDIT COMMITTEE WILL DO A DETAILED REVIEW OF THE RETURN PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY COMPLETE THE CONFLICT OF INTEREST QUESTIONNAIRE. REPORTED POTENTIAL CONFLICTS ARE DISCLOSED TO THE AUDIT COMMITTEE AND DISCUSSED. IF A CONFLICT IS FOUND, THE MEMBER WITH THE CONFLICT ABSTAINS FROM VOTING ON THE RELATED ISSUE. FORM 990, PART VI, SECTION B, LINE 15 PRESIDENT, OFFICER, & KEY EMPLOYEE COMPENSATION IS REVIEWED USING COMPENSATION SURVEYS AND COMPENSATION DATA FROM PEER INSTITUTIONS. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWED THE PRESIDENT'S COMPENSATION IN 2017 WHEN DR. FRANDSEN WAS HIRED, AND THE PRESIDENT AND THE HUMAN RESOURCES DEPARTMENT CONTINUOUSLY REVIEWS OFFICER AND KEY EMPLOYEE COMPENSATION AND AS NEW EMPLOYEES JOIN THE ORGANIZATION. THE BOARD ANNUALLY REVIEWS THE PRESIDENT'S COMPENSATION AND PERFORMANCE IN CLOSED SESSION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THE FORM 990 AND 990-T ARE MADE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN IRC SECTION 6104(D). FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 8,276,515. MANAGEMENT AND GENERAL EXPENSES 1,210,732. FUNDRAISING EXPENSES 543,676. TOTAL EXPENSES 10,030,923. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 384,661. PARTNERSHIP INCOME FROM K-1S NOT INCLUDED ON FS -2,755,662. 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