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ObjectId: 202431239349301518 - Submission: 2024-05-02
TIN: 34-1018992
Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
22
Open to Public Inspection
Name of the organization
CASE WESTERN RESERVE UNIVERSITY
Employer identification number
34-1018992
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
First-class or charter travel
Housing allowance or residence for personal use
Travel for companions
Payments for business use of personal residence
Tax idemnification and gross-up payments
Health or social club dues or initiation fees
Discretionary spending account
Personal services (e.g., maid, chauffeur, chef)
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain
.....
1b
Yes
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a?
....
2
Yes
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
Compensation committee
Written employment contract
Independent compensation consultant
Compensation survey or study
Form 990 of other organizations
Approval by the board or compensation committee
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment?
.............
4a
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan?
.........
4b
Yes
c
Participate in, or receive payment from, an equity-based compensation arrangement?
.........
4c
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization?
....................
5a
No
b
Any related organization?
.......................
5b
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization?
..................
6a
No
b
Any related organization?
......................
6b
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III
............
7
Yes
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III
..........................
8
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)?
.........................
9
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2022
Page 2
Schedule J (Form 990) 2022
Page
2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees.
Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note.
The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A)
Name and Title
(B)
Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC
(C)
Retirement and other deferred compensation
(D)
Nontaxable
benefits
(E)
Total of columns
(B)(i)-(D)
(F)
Compensation in column (B) reported as deferred on prior Form 990
(i)
Base
compensation
(ii)
Bonus & incentive
compensation
(iii)
Other
reportable compensation
1
Eric Kaler
President, Ex Officio
(i)
(ii)
1,091,302
-------------
0
290,000
-------------
0
75,328
-------------
0
32,802
-------------
0
13,731
-------------
0
1,503,163
-------------
0
75,000
-------------
0
2
John Sideras
Executive VP for Finance & CFO
(i)
(ii)
705,134
-------------
0
65,000
-------------
0
24,691
-------------
0
32,802
-------------
0
14,660
-------------
0
842,287
-------------
0
0
-------------
0
3
Ben Vinson III
Provost & Executive Vice President (End 6/30/23)
(i)
(ii)
640,124
-------------
0
150,000
-------------
0
0
-------------
0
32,802
-------------
0
8,571
-------------
0
831,497
-------------
0
0
-------------
0
4
Peter Poulos
VP, Gen Counsel, Secretary
(i)
(ii)
538,969
-------------
0
0
-------------
0
0
-------------
0
32,802
-------------
0
8,165
-------------
0
579,936
-------------
0
0
-------------
0
5
Michael Lee
Treasurer
(i)
(ii)
216,333
-------------
0
0
-------------
0
2,622
-------------
0
23,592
-------------
0
8,539
-------------
0
251,086
-------------
0
0
-------------
0
6
Stanton Gerson
Sr. VP; Dean & Professor
(i)
(ii)
978,929
-------------
0
200,000
-------------
0
71,544
-------------
0
166,202
-------------
0
13,668
-------------
0
1,430,343
-------------
0
0
-------------
0
7
Carol Moss
Sr. VP for University Relations and Development
(i)
(ii)
537,576
-------------
0
50,000
-------------
0
22,822
-------------
0
32,802
-------------
0
8,833
-------------
0
652,033
-------------
0
0
-------------
0
8
Tim Milanich
Chief Investment Officer
(i)
(ii)
426,991
-------------
0
445,176
-------------
0
1,110
-------------
0
32,802
-------------
0
18,344
-------------
0
924,423
-------------
0
0
-------------
0
9
Dale Baur
Professor
(i)
(ii)
605,341
-------------
0
0
-------------
0
21,937
-------------
0
32,802
-------------
0
12,740
-------------
0
672,820
-------------
0
0
-------------
0
10
Jonathan Haines
Professor
(i)
(ii)
548,044
-------------
0
0
-------------
0
5,158
-------------
0
32,802
-------------
0
14,684
-------------
0
600,688
-------------
0
0
-------------
0
11
Lia Logio
Vice Dean & Professor
(i)
(ii)
489,173
-------------
0
47,500
-------------
0
2,322
-------------
0
32,802
-------------
0
5,848
-------------
0
577,645
-------------
0
0
-------------
0
12
Michael William Konstan
Professor
(i)
(ii)
513,936
-------------
0
0
-------------
0
20,900
-------------
0
32,802
-------------
0
6,279
-------------
0
573,917
-------------
0
0
-------------
0
13
Pamela Davis
Professor
(i)
(ii)
446,519
-------------
0
0
-------------
0
25,744
-------------
0
31,695
-------------
0
8,868
-------------
0
512,826
-------------
0
0
-------------
0
14
Cyrus Taylor
Professor
(i)
(ii)
223,659
-------------
0
0
-------------
0
3,564
-------------
0
25,649
-------------
0
14,758
-------------
0
267,630
-------------
0
0
-------------
0
15
Barbara Snyder
President (End 9/30/20)
(i)
(ii)
140,000
-------------
0
0
-------------
0
0
-------------
0
0
-------------
0
0
-------------
0
140,000
-------------
0
0
-------------
0
Schedule J (Form 990) 2022
Page 3
Schedule J (Form 990) 2022
Page
3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference
Explanation
Schedule J, Part I, Line 1a First-class or charter travel
There may be instances where first class travel is necessary. In these instances prior approval must be secured. Reimbursement for upgraded travel that does not comply with the University guidelines is made at the policy supported economy class level.
Schedule J, Part I, Line 1a Travel for companions
The University Travel Policy stipulates no reimbursement for travel-related expenses of a companion unless it provides a clear and direct benefit to the University. The policy establishes the guidelines and approvals required. On occasion the president is asked to participate in off site professional meetings where leadership and their spouses from various Universities gather for professional development and other business purposes. The contract between the president and the University requires the spouse be available for such meetings.
Schedule J, Part I, Line 1a Tax indemnification and gross-up payments
The University has followed its long established past practice of administering gross-up payments. Additionally, written policies were put into place in 2009.
Schedule J, Part I, Line 1a Housing allowance or residence for personal use
The University provides housing for the President. The housing is on the edge of campus and is provided for the benefit of the University because of the substantial demands that it places on the President. A written policy has been approved by the Board of Directors.
Schedule J, Part I, Line 1a Health or social club dues or initiation fees
For health or social club dues or initiation fees, a written policy was in place and adhered to. At each year end a determination is made what portion is allocable as personal. The portion that is deemed personal is then added to the W-2 earnings and is taxable to the employee.
Schedule J, Part I, Line 1a Personal services
Cleaning services are provided at the University owned house occupied by the President. Periodically the University makes an assessment of the services and whether any portion is taxable to the President. At such time (if applicable) the taxable amount would be includable in W-2 wages for the President.
Schedule J, Part I, Line 7 Non-fixed payments
For non-fixed payments, accomplishment of set performance indicators both financial and non-financial are required to receive such payments.
Schedule J, Part II, Column (F)
ERIC KALER WAS ISSUED $225,000 OF DEFERRED COMPENSATION FOR THE FISCAL YEAR ENEDED JUNE 30, 2022, NONE OF WHICH HAS BEEN PAID. 33-1/3% VESTED ON JUNE 30, 2022. AN ADDITIONAL 33-1/3% VESTED ON JUNE 30, 2023, AND THE FINAL 33-1/3% WILL VEST ON JUNE 30, 2024.
Schedule J, Part II, Column (F)
STANTON GERSON WAS ISSUED $200,000 OF DEFERRED COMPENSATION, NONE OF WHICH HAS BEEN PAID. 33-1/3% VESTED ON JUNE 30, 2022. AN ADDITIONAL 33-1/3% VESTED ON JUNE 30, 2023, AND THE FINAL 33-1/3% WILL VEST ON JUNE 30, 2024.
Schedule J (Form 990) 2022
Additional Data
Software ID:
22016089
Software Version:
2022v5.0