2024-04-06T13:43:30-05:00 2023-06-30 FORVIS LLP 111 E Wayne St Suite 600 FORT WAYNE IN 46802 990 2022-07-01 340714687 UNIVERSITY OF MOUNT UNION % PATRICK D HEDDLESTON UNIV 3308236572 1972 CLARK AVE ALLIANCE OH 44601 PATRICK D HEDDLESTON SENIOR VP & CFO 3308236572 2023-11-15 true PATRICK D HEDDLESTON 999009999 Lauren R Denton P01571860 2604604000 2 2022 2023-04-26 12:10:37Z PATRICK D HEDDLESTON 1972 CLARK AVE ALLIANCE OH 44601 126483380 false X WWW.MOUNTUNION.EDU X 1846 OH WITH 54 UNDERGRAD MAJORS AND 60 MINORS TO CHOOSE FROM, AS WELL AS MASTER'S AND DOCTORAL PROGRAMS, UNIVERSITY OF MOUNT UNION OFFERS A WIDE ARRAY OF ACADEMIC COURSES. 35 35 1537 213 82683 72958 18667210 4808929 81703648 84174457 8632441 5369380 39326 32129 109042625 94384895 32862385 34262367 0 0 34877416 35749338 15750 16538 1765766 26998397 26591758 94753948 96620001 14288677 -2235106 316310745 322392514 25364171 22858310 290946574 299534204 X THE UNIVERSITY AFFIRMS THE INSTITUTION'S MISSION TO PREPARE STUDENTS FOR FULFILLING LIVES, MEANINGFUL WORK AND RESPONSIBLE CITIZENSHIP. WITH 54 MAJORS AND 60 MINORS IN UNDERGRADUATE STUDIES TO CHOOSE FROM, UNIVERSITY OF MOUNT UNION OFFERS A WIDE ARRAY OF ACADEMIC COURSEWORK IN KEEPING WITH THE LIBERAL ARTS TRADITION. false false 72164197 34262367 71031501 THE LARGEST PROGRAM SERVICE IS UNDERGRADUATE AND GRADUATE EDUCATION BACHELOR'S DEGREES IN ARTS, MUSIC, MUSIC EDUCATION AND SCIENCE ARE OFFERED. THERE ARE 54 UNDERGRADUATE MAJORS INCLUDING BUSINESS ADMINISTRATION, EDUCATION AND SPORTS BUSINESS. MASTER'S DEGREES IN PHYSICIAN ASSISTANT STUDIES AND EDUCATIONAL LEADERSHIP AS WELL AS DOCTORATE IN PHYSICAL THERAPY ARE ALL OFFERED. THE TOTAL ENROLLMENT FOR FALL 2022 WAS 2,128 STUDENTS. 9746483 12714007 AUXILIARY SERVICES IS ONE OF THE LARGEST PROGRAM SERVICES WHICH INCLUDES HOUSING STUDENTS AND PROVIDING CONTRACTED FOOD SERVICES. 4900427 428949 INTERCOLLEGIATE ATHLETICS IS A PROGRAM SERVICE THAT IS OFFERED TO OUR STUDENTS. THE UNIVERSITY HAS 24 DIFFERENT MEN'S AND WOMEN'S TEAMS AVAILABLE UNDER THE AUTHORITY OF THE NCAA DIVISION III. IN THE 2022 YEAR, 873 STUDENTS COMPETED IN AT LEAST ONE SPORT AND THE UNIVERSITY HAS A STEEP TRADITION IN THE OHIO ATHLETIC CONFERENCE, THE THIRD OLDEST ATHLETIC CONFERENCE IN THE COUNTRY. MANY OF OUR ATHLETIC TEAMS ARE VERY COMPETITIVE, BOTH WITHIN THE OAC AND ON A NATIONAL STAGE. PROGRAM EXPENSES WITHIN INTERCOLLEGIATE ATHLETICS REPRESENTS COMPENSATION FOR COACHES AND TEAM EXPENSES, WHILE REVENUE ONLY ENCOMPASSES TICKET SALES. AS A DIVISION III SCHOOL, MOUNT UNION OFFERS NO ATHLETIC SCHOLARSHIPS, ALLOWING OUR STUDENTS TO PARTICIPATE IN INTERCOLLEGIATE ATHLETICS AS AN EXTENSION OF THEIR OVERALL LIVING AND LEARNING EXPERIENCE. 86811107 true true false false false false false false false true true false false false true false true false true false true false false true true false false false true true true false false false false false false false false false false true false false false false true false false false true 2967 0 true 1537 true true true false false false false false false false false false false false X 35 35 false false false false false false false true true false false true true true true true true true true false CO DC MA NH WA X PATRICK D HEDDLESTON 3308236572 1972 CLARK AVE ALLIANCE OH 44601 GREGORY KING VP, ADVANCMENT/ENROLLMENT 40.0 0.0 X 244821 0 30615 DR THOMAS J BOTZMAN FORMER PRESIDENT (LEFT 6/22) 40.0 0.0 X 201352 0 71333 PATRICK HEDDLESTON SENIOR VP & CFO 40.0 0.0 X 194904 0 32349 ROBERT GERVASI INTERIM PRESIDENT 40.0 0.0 X 195522 0 12818 JEFFREY BREESE PROVOST/VP FOR ACADEMIC AFFAIR 40.0 0.0 X 168912 0 12640 SANDRA MADAR INTERIM VPAA/DEAN CNHS 40.0 0.0 X 159620 0 19196 JOHN FRAZIER VP FOR STUDENT AFFAIRS 40.0 0.0 X 160688 0 17096 KRISTINE STILL DEAN, APPLIED/SOCIAL STUDIES 40.0 0.0 X 139886 0 20249 TIMOTHY MEYERS CHAIR OF NURSING PROGRAM 40.0 0.0 X 137012 0 16235 BETSY EKEY PROFESSOR, PHYSICIAN ASSISTANT 40.0 0.0 X 135910 0 13825 SHERYL HOLT DIRECTOR, PHYSICAL THERAPY 40.0 0.0 X 131125 0 13516 RONALD CROWL DIRECTOR OF SPECIAL PROJECTS 40.0 0.0 X 124075 0 12648 BRYAN BOATRIGHT INTERIM VPAA/REGISTRAR 40.0 0.0 X 112309 0 16290 MELISSA GARDNER VP FOR MARKETING 40.0 0.0 X 104343 0 15218 DR APRIL C MASON TRUSTEE 1.0 0.0 X 0 0 0 DR BRADLEY D CARMAN TRUSTEE 1.0 0.0 X 0 0 0 MR CHAD V JOHNSON TRUSTEE 1.0 0.0 X 0 0 0 MR DANIEL KELLER TRUSTEE 1.0 0.0 X 0 0 0 MR EDWARD KOLESAR TRUSTEE 1.0 0.0 X 0 0 0 MR FLINT J BRENTON TRUSTEE 1.0 0.0 X 0 0 0 MR GERARD P MASTROIANNI TRUSTEE 1.0 0.0 X 0 0 0 MISS GRETCHEN L SCHULER TRUSTEE 1.0 0.0 X 0 0 0 MS HEIDI K BARTHOLOMEW TRUSTEE 1.0 0.0 X 0 0 0 MRS J LYNNE BIERY TRSUTEE 1.0 0.0 X 0 0 0 MR JAMES E COSTANZO TRSUTEE 1.0 0.0 X 0 0 0 MR JAMES P EISMON TRUSTEE 1.0 0.0 X 0 0 0 MRS JANICE SANDERS TRUSTEE 1.0 0.0 X 0 0 0 MRS JENNIFER SLACK TRUSTEE 1.0 0.0 X 0 0 0 MR JOEL L SASSA TRUSTEE 1.0 0.0 X 0 0 0 MR JOHN J FLYNN TRUSTEE 1.0 0.0 X 0 0 0 MS LEE ANN THORN TRUSTEE 1.0 0.0 X 0 0 0 MR MARK FEDOR TRUSTEE 1.0 0.0 X 0 0 0 MR MATTHEW G DARRAH BOARD CHAIR 1.0 0.0 X 0 0 0 MS MEI-LIN KHOO TRUSTEE 1.0 0.0 X 0 0 0 MR W MICHAEL JARRETT TRUSTEE 1.0 0.0 X 0 0 0 MR CLENDON THOMAS TRUSTEE 1.0 0.0 X 0 0 0 DR RICHARD L DRAKE VICE CHAIR - BOARD OF TRUSTEES 1.0 0.0 X 0 0 0 MR RICHARD MARABITO TRUSTEE 1.0 0.0 X 0 0 0 MR ROBERT CURRY TRUSTEE 1.0 0.0 X 0 0 0 MR SCOTT R GINDLESBERGER TRUSTEE 1.0 0.0 X 0 0 0 MR SEAN M MOORE TRUSTEE 1.0 0.0 X 0 0 0 MRS SUZAN GORIS TRUSTEE 1.0 0.0 X 0 0 0 DR VICTOR J BOSCHINI TRUSTEE 1.0 0.0 X 0 0 0 MR LAURENCE E TALLEY TRUSTEE 1.0 0.0 X 0 0 0 RACHELLE BROWN TRUSTEE 1.0 0.0 X 0 0 0 NANCY HILL TRUSTEE 1.0 0.0 X 0 0 0 ALLEN GREEN TRUSTEE 1.0 0.0 X 0 0 0 MR NICHOLAS WALKER TRUSTEE 1.0 0.0 X 0 0 0 MR ROBERT NEWBOLD TRUSTEE 1.0 0.0 X 0 0 0 2210479 0 304028 32 true true false ELLUCIAN COMPANY LP 4375 FAIRLAKE CRT FAIRFAX VA 22033 SOFTWARE 514475 RUFFALO NOEL LEVITZ P O BOX 718 DES MOINES IA 50303 CONSULTANT 246474 GREINER INTERIORS 12805 REEDER AVE ALLIANCE OH 44601 PAINTING MISC 207496 FORVIS LLP 111 E WAYNE ST STE 600 FORT WAYNE IN 46802 ACCOUNTING 219014 LEVEL MASONRY CONCRETE LLC P O BOX 3519 ALLIANCE OH 44601 CONCRETE INSTALLER 147220 8 411610 246391 4150928 185352 4808929 STUDENT TUITION 611710 70053853 70053853 DORMITORIES 611710 7704144 7704144 FOOD SERVICE 611710 4719982 4719982 BOOK STORE SALES 451110 196038 196038 RENTAL/HOUSING 611710 49667 49667 1450773 1450773 84174457 3877621 82683 3794938 0 10135 10135 52500 52500 0 52500 52500 33559738 32067979 1491759 1491759 1491759 0 411610 30506 -30506 -30506 0 0 0 0 0 0 0 94384895 84174457 82683 5318826 0 34262367 34262367 0 0 1973449 947068 713347 313034 0 25182801 22449394 2048785 684622 2077669 1748951 213357 115361 4641449 3949410 616014 76025 1873970 1627369 173284 73317 0 690437 27705 662732 123525 123525 0 16538 16538 392533 392533 4315540 3761031 554509 315692 235582 54058 26052 4296205 3852025 355717 88463 1967609 1651608 316001 0 3391193 2650602 740591 1888371 1750542 81550 56279 0 741305 313762 283713 143830 480125 362702 117423 0 5961380 5708756 222692 29932 229200 229200 DUES & MEMBERSHIPS 332528 135942 120749 75837 EQUIPMENT 821902 796126 25051 725 CATERING EXPENSE 214734 118143 44772 51819 COLLECTION EXPENSE 170587 170587 258892 232822 12138 13932 96620001 86811107 8043128 1765766 4569 4569 34093537 33819946 992806 652653 1950195 2101549 0 0 0 0 946407 684715 75730 0 0 0 252161478 115747276 139548398 136414202 113703931 122563533 14179026 14233784 0 0 0 0 10816146 11917563 316310745 322392514 4577053 4007496 0 0 685576 233878 15675160 14472543 0 0 0 0 0 0 500000 0 3926382 4144393 25364171 22858310 X 146761852 142694162 144184722 156840042 290946574 299534204 316310745 322392514 X -2235106 10024593 798143 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 143655766 1569497 21448510 3202585 3622415 159848773 166774878 2648303 -19667415 2650961 3449039 143655766 134369202 1365843 36734196 2440237 3254126 166774878 139563218 3055456 803237 2407834 6644875 134369202 135892939 3815003 5730276 2284864 3590136 139563218 0.03000 0.38000 0.59000 false false 26149904 26149904 202332676 95839347 106493329 22718926 19907929 2810997 959972 959972 136414202 0 DEPOSIT AND OTHER 2256461 ANNUITY OBLIGATIONS 923625 LEASE LIABILITIES 964307 4144393 X 70583237 10024593 828649 10853242 59729995 392533 34262367 34654900 94384895 61995607 30506 30506 61965101 392533 34262367 34654900 96620001 SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS ARE HELD IN PERPETUITY FOR THE PURPOSES OF ANNUALLY PROVIDING A PERCENTAGE OF THEIR VALUE AS SCHOLARSHIPS, PROFESSORSHIPS, FACILITIES, PRIZES AND ACADEMIC PROGRAMS. ASC 740 Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements. SCHEDULE D, PART XI, LINE 2D SPECIAL EVENT EXPENSE $ 30,506 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $ 798,143 TOTAL $ 828,649 SCHEDULE D, PART XI & PART XII, LINE 4B FINANCIAL AID $ 34,262,367 TOTAL $ 34,895,445 SCHEDULE D, PART XII, LINE 2D SPECIAL EVENT EXPENSE $ 30,506 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE POLICY REQUIREMENT IS MET BY INCLUDING A STATEMENT ON ALL PUBLICATIONS AND ADVERTISING. A NONDISCRIMINATORY STATEMENT IS ALSO AVAILABLE ON THE WEBSITE. SCHEDULE E, PART I, LINE 6A THE UNIVERSITY OF MOUNT UNION RECEIVES FEDERAL PELL GRANTS, TEACH GRANTS, SEOG, CWSP, AND FEDERAL PERKINS LOANS FROM THE DEPARTMENT OF EDUCATION. true Middle East and North Africa Program Services EDUCATIONAL ACTIVITIES 43822 Europe (Including Iceland and Greenland) Program Services EDUCATIONAL ACTIVITIES 18422 South America Program Services EDUCATIONAL ACTIVITIES 3000 Central America and the Caribbean Program Services EDUCATIONAL ACTIVITIES 5245 70489 70489 true false false false false false X X X X X X true GRADUWAY CONSULTING false 411610 16538 395072 411610 16538 395072 AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY RAIDERS GIVE 360685 360685 2548 26611 VIRTUAL STADIUM 50925 50925 1347 0 411610 411610 2548 27958 30506 381104 RECOMMENDATION, STATE LICENSE WAS NOT REQUIRED. 1972 CLARK AVE ALLIANCE OH 44601 true SCHOLARSHIPS 1956 34262367 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS TO U.S. AFTER A STUDENT HAS BEEN ACCEPTED TO THE UNIVERSITY OF MOUNT UNION, THEY MUST FILE A FAFSA. MOUNT UNION CONSIDERS ACADEMIC SCHOLARSHIPS, OUTSIDE SCHOLARSHIPS, FEDERAL GRANTS AND STATE ELIGIBILITY IN THAT RESPECTIVE ORDER. IF THE STUDENT NEEDS FURTHER ASSISTANCE, THE COLLEGE OFFERS FEDERAL LOANS, COLLEGE GRANTS AND EMPLOYMENT OPPORTUNITIES. FINANCIAL AID BASED ON NEED IS AWARDED ON FAFSA CALCULATIONS AND THE RESULTING FINANCIAL AID THAT IS TO BE MET. ACADEMIC SCHOLARSHIPS ARE AWARDED BASED ON HIGH SCHOOL GPA, CLASS RANK AND STANDARD TEST SCORES. NEED-BASED GRANTS CAN BE ALLOCATED TO RETURNING STUDENTS BASED ON PREVIOUS YEARS AS LONG AS FINANCIAL NEED IS STILL PRESENT. ACADEMIC SCHOLARSHIPS CONTINUE BASED ON THE STUDENT'S CUMULATIVE GPA AT THE END OF THE YEAR. X X X true true X X X X X false false false false false false false false false JEFFREY BREESE PROVOST/VP FOR ACADEMIC AFFAIR 168912 0 0 0 0 0 10392 0 2248 0 181552 0 JOHN FRAZIER VP FOR STUDENT AFFAIRS 160688 0 0 0 0 0 16137 0 959 0 177784 0 PATRICK HEDDLESTON SENIOR VP & CFO 194904 0 0 0 0 0 20634 0 11715 0 227253 0 DR THOMAS J BOTZMAN FORMER PRESIDENT (LEFT 6/22) 152686 0 41113 0 7553 0 53257 0 18076 0 272685 0 GREGORY KING VP, ADVANCMENT/ENROLLMENT 244192 0 0 0 629 0 24412 0 6203 0 275436 0 ROBERT GERVASI INTERIM PRESIDENT 193172 0 0 0 2350 0 0 0 12818 0 208340 0 SANDRA MADAR INTERIM VPAA/DEAN CNHS 159620 0 0 0 0 0 16277 0 2919 0 178816 0 KRISTINE STILL DEAN, APPLIED/SOCIAL STUDIES 139886 0 0 0 0 0 14533 0 5716 0 160135 0 TIMOTHY MEYERS CHAIR OF NURSING PROGRAM 137012 0 0 0 0 0 13910 0 2325 0 153247 0 SCHEDULE J, PART I, LINE 1A THE PRESIDENT AND THE VP OF ADVANCEMENT HAVE COUNTRY CLUB DUES PAID BY THE UNIVERSITY FOR BUSINESS ENTERTAINMENT PURPOSES. THE DUES IN COLUMN III ARE TAXABLE FOR PERSONAL USE. USAGE IS DOCUMENTED TO DETERMINE THE PERSONAL VERSUS BUSINESS USE. THE PRESIDENT ALSO USES A HOUSEKEEPING SERVICE THAT IS INCLUDED AS A TAXABLE FRINGE BENEFIT ON HIS W-2. HOUSING FOR THE PRESIDENT IS PROVIDED BY THE UNIVERSITY AND REQUIRED BY CONTRACT. THE RESIDENCE IS CONTIGUOUS TO THE CAMPUS, THE PRESIDENT IS REQUIRED TO LIVE THERE AND IS REQUIRED TO CONDUCT UNIVERSITY-RELATED BUSINESS THERE PER HIS CONTRACT. DUE TO CODE SECTION 119 EXCLUSION, THIS AMOUNT IS NOT INCLUDED IN TAXABLE INCOME. THE VALUE OF THIS HOUSING TOTALS $25,000 AND IS INCLUDED IN COLUMN D ON PT. II. DR. THOMAS J. BOTZMAN AND ROBERT GERVASI BOTH RECEIVED $12,500 IN NONTAXABLE HOUSING BENEFITS DURING THE YEAR. A STATE OF OHIO HIGHER EDUCATION FACILITY 346849674 2020-07-15 7982711 REFUNDING OF 2010 BONDS false false false B STATE OF OHIO HIGHER EDUCATION FACILITY 346849674 67756A2G6 2017-02-14 12025000 REFUNDING OF 2006 BONDS false false false A 935792 0 7982711 0 0 0 158441 0 0 0 7824070 0 2011 true false true true B 4338146 0 12025000 0 160000 0 0 0 0 0 11865000 0 2008 true false true true A false false false false 0 false false false true B false false false false 0 false false false true A false true false false 0 false 0 true B true true false false 0 false 0 true A true B true PART IV, LINE 2c FOR THE BOND ISSUED BY THE STATE OF OHIO HIGHER EDUCATION FACILITY ON 02/14/2017, A REBATE COMPUTATION WAS PERFORMED ON 02/13/2022. X 9 185352 AVERAGE STOCK COST false true false SCHEDULE M, PART I THE AMOUNTS LISTED IN PART 1, COLUMN B ARE BASED ON THE NUMBER OF CONTRIBUTORS FOR EACH TYPE OF PROPERTY CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B REVIEW IS CONDUCTED BY FINANCE, COMPENSATION AND AUDIT COMMITTEES OF THE BOARD OF TRUSTEES DURING A JOINT MEETING BEFORE THE 990 IS FILED. AFTER THIS REVIEW, A COPY OF THE FORM IS PROVIDED TO ALL BOARD MEMBERS AND THEN SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH UNIVERSITY POLICY ON CONFLICT OF INTEREST IS CONDUCTED BY THE AUDIT COMMITTEE. EVERY TRUSTEE IS REQUIRED TO FILL OUT A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. TRUSTEES ARE REQUIRED TO DISCLOSE ACTUAL OR POTENTIAL CONFLICT OF INTEREST IN ANY TRANSACTION FOR THE UNIVERSITY THAT INVOLVES THEMSELVES OR MEMBERS OF THEIR IMMEDIATE FAMILIES. A SUMMARY OF ALL THE ANSWERS FROM THE QUESTIONNAIRE IS SENT TO MEMBERS OF THE AUDIT COMMITTEE FOR REVIEW AND ANY RELATIONSHIPS ARE ASSESSED TO ENSURE THEY ARE IN COMPLIANCE WITH THE POLICY. POTENTIAL MATTERS UNDER THE POLICY ARE ESCALATED AND REVIEWED BY THE CHAIR OF THE COMMITTEE AND THE PRESIDENT, AS WELL AS LEGAL COUNSEL IF NECESSARY. TRUSTEES WITH ANY DISCLOSED CONFLICT MUST REFRAIN FROM USING PERSONAL INFLUENCE IN THE MATTER AND WILL RECUSE THEMSELVES FROM ANY DISCUSSIONS AND/OR VOTING ON THE MATTER. THE BOARD OF TRUSTEES, AFTER EXERCISING ITS BUSINESS JUDGMENT AND DISCRETION, WILL MAKE A DETERMINATION IF THE TRANSACTION IS REASONABLE, FAIR AND CONSISTENT WITH UNIVERSITY PRACTICES. FORM 990, PART VI, SECTION B, LINE 15A & 15B THE BOARD HAS ESTABLISHED A COMPENSATION COMMITTEE THAT REVIEWS A COMPENSATION COMPARATIVE OF OTHER OHIO ATHLETIC CONFERENCE (OAC) SCHOOLS AS WELL AS A LIST OF 24 COMPETITOR INSTITUTIONS TO EVALUATE THE SALARY OF THE PRESIDENT AND VICE PRESIDENTS. THE RESULTS ARE REVIEWED BY THE COMPENSATION COMMITTEE, APPROVED BY THE EXECUTIVE COMMITTEE AND DISCLOSED TO THE FULL BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $798,143 CHARITABLE REMAINDER TRUSTS (8) 1972 CLARK AVE ALLIANCE OH 44601 CHARITABLE TR OH TRUST false false false false false false false false false false false false false false false false false false false false