2024-04-14T15:36:41-05:00 2023-05-31 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2022-06-01 344429091 OHIO NORTHERN UNIVERSITY % JASON M BROGE OHIO 4197722000 525 SOUTH MAIN STREET ADA OH 45810 JASON M BROGE VP FINANCIAL AFFAIRS 4197722000 2023-10-15 true JASON M BRIDGE 999009999 Lauren R Denton P01571860 2604604000 2 2022 2023-04-26 12:10:37Z DR MELISSA J BAUMANN 525 SOUTH MAIN STREET ADA OH 45810 207052198 false X WWW.ONU.EDU X 1871 OH OHIO NORTHERN'S PURPOSE IS TO HELP STUDENTS DEVELOP INTO SELF RELIANT, MATURE INDIVIDUALS OPEN TO THE CONTEMPORARY WORLD, ACTIVE IN LEARNING AND SENSITIVE TO HIGHER VALUES. 27 25 1812 785 190175 0 24651697 30509654 131754465 133895111 9702731 7896883 55720 66265 166164613 172367913 54547423 59167012 0 0 47985228 50809278 67830 58465 2261053 50515026 47134071 153115507 157168826 13049106 15199087 417060447 413509175 120025232 113952833 297035215 299556342 X OHIO NORTHERN UNIVERSITY, A UNITED METHODIST-RELATED INSTITUTION OF HIGHER LEARNING, SEEKS TO EDUCATE AND GRADUATE STUDENTS ACCOMPLISHED IN SCHOLASTIC ACHIEVEMENT, PREPARED FOR A USEFUL LIFE AND MEANINGFUL CAREER, AND INSPIRED WITH A DESIRE TO CONTRIBUTE TO THE GOOD OF HUMANKIND CONSISTENT WITH JUDEO-CHRISTIAN IDEALS. OHIO NORTHERN UNIVERSITY IS A LEADING PRIVATE, STUDENT-CENTERED INSTITUTION OF INCREASING REGIONAL AND NATIONAL PROMINENCE. IT OFFERS A DIVERSE, DYNAMIC, AND UNIQUE LEARNING COMMUNITY OFFERING RIGOROUS PROFESSIONAL PROGRAMS IN PARTNERSHIP WITH THE ARTS AND THE SCIENCES TO PREPARE INDIVIDUALS FOR LIFELONG CHALLENGES IN THE 21ST CENTURY. false false 139451244 59167012 133895111 OHIO NORTHERN UNIVERSITY CURRENTLY HAS 3,015 STUDENTS IN ATTENDANCE. THROUGH THE ACADEMIC PROGRAMS AND SERVICES PROVIDED, THE STUDENTS ARE ABLE TO EXCEL AND CHALLENGE THEMSELVES. THE UNIVERSITY GIVES TO STUDENTS THE OPPORTUNITY TO PURSUE USEFUL AND MEANINGFUL CAREERS AND PREPARES THEM TO BE RESPONSIBLE CITIZENS. 139451244 true true false false false false false true false true true true false true true false false true true false true false false true true true false true true true true false false false false false false false false false false true false false false false true true true false false true 3591 0 1812 true true true false false false false true true false false false false false false X 27 25 false false false false false false false true true false false true true true true true true true true false OH X JASON M BROGE 4197722000 525 SOUTH MAIN STREET ADA OH 45810 DR DANIEL A DIBIASIO PRESIDENT (LEFT 6/2022) 45.0 0.0 X X 432436 0 61254 SHANNON M SPENCER VP FOR UNIVERSITY ADVANCEMENT 45.0 0.0 X 276380 0 16869 CHARLES H ROSE III DEAN, COLLEGE OF LAW 45.0 0.0 X 256026 0 17661 DR STEVEN J MARTIN DEAN, COLLEGE OF PHARMACY 45.0 0.0 X 233135 0 31003 DR MELISSA J BAUMANN PRESIDENT (START 7/2022) 45.0 0.0 X X 214901 0 39942 JASON M BROGE VP FOR FINANCIAL AFFAIRS 45.0 0.0 X 181103 0 65492 DR JOHN C NAVIN DEAN, COLLEGE OF BUSINESS 45.0 0.0 X 218114 0 21124 DR JOHN-DAVID YODER DEAN, COLLEGE OF ENGINEERING 45.0 0.0 X 222000 0 14700 DR JULIET K HURTIG PROVOST AND VP ACADEMIC AFFAIR 45.0 0.0 X 189365 0 27526 DR RAYMOND F PERSON JR CHAIR, UNIVERSITY COUNCIL 1.0 0.0 X 83007 0 17465 JENNIFER L ROBY SECRETARY 45.0 0.0 X 61812 0 4327 BISHOP GREGORY V PALMER TRUSTEE 1.0 0.0 X 0 0 0 BRENDA L REICHELDERFER TRUSTEE 1.0 0.0 X 0 0 0 DR DANIEL B WALKER BOARD CHAIR EMERITUS 1.0 0.0 X 0 0 0 DR CANDADA J MOORE TRUSTEE 1.0 0.0 X 0 0 0 DR CARLA F KIM TRUSTEE 1.0 0.0 X 0 0 0 DR JOHN H HULL TRUSTEE 1.0 0.0 X 0 0 0 HANLEY H WHEELER III TRUSTEE 1.0 0.0 X 0 0 0 JASON S DUFF TRUSTEE 1.0 0.0 X 0 0 0 MARK A WHITE TRUSTEE 1.0 0.0 X 0 0 0 PAMELA S HERSHBERGER CHAIR 1.0 0.0 X X 0 0 0 REVEREND DAVID C HARRIS TRUSTEE 1.0 0.0 X 0 0 0 DR RICHARD P KEYES VICE CHAIR 1.0 0.0 X X 0 0 0 THEODORE B GRIFFITH TRUSTEE 1.0 0.0 X 0 0 0 DR RONDA K LEHMAN TRUSTEE 1.0 0.0 X 0 0 0 COL WILLIAM E ORR JR TRUSTEE 1.0 0.0 X 0 0 0 DR TIMOTHY S TRACY TRUSTEE 1.0 0.0 X 0 0 0 DAVID R HEPPNER TRUSTEE 1.0 0.0 X 0 0 0 DR JAMES F DICKE III TRUSTEE 1.0 0.0 X 0 0 0 DR CHARLES F MCCLUSKEY III TRUSTEE 1.0 0.0 X 0 0 0 JUDGE JESSICA E PRICE SMITH TRUSTEE 1.0 0.0 X 0 0 0 SCOTT L SHUTT TRUSTEE 1.0 0.0 X 0 0 0 KATRINA M THOMPSON TRUSTEE 1.0 0.0 X 0 0 0 ARIN E WADE PRESIDENT, STUDENT SENATE 1.0 0.0 X 0 0 0 MICHAEL CHOW TRUSTEE 1.0 0.0 X 0 0 0 DR KAREN K FIELDS MD TRUSTEE 1.0 0.0 X 0 0 0 2368279 0 317363 91 false true false SODEXO INC AND AFFILIATES 10 EARHART DR WILLIAMSVILLE NY 142217078 MAINTENANCE SERVICES 4341211 SODEXO SERVICES INC 9801 WASHINGTON BLVD STE 1446 GAITHERSBURG MD 208785355 DINING SERVICES 8574990 CARNEGIE DARTLET LLC 210 LITTLETON RD STE 100 WESTFORD MA 018863580 CONSULTING SERVICES 643922 OARNET 1224 KINNEAR RD COLUMBUS OH 43212 SUBSCRIPTION SERVICE 406609 BUCKEYE CHARTERS LTD 1235 E HANTHORN RD LIMA OH 45804 TRANSPORTATION SERVI 363202 20 40650 8779236 21689768 10450 30509654 TUITION AND FEES 611710 110626332 110626332 AUXILIARY 611710 22127767 22127767 OTHER INCOME 900099 1141012 1141012 133895111 5457272 451161 5006111 0 0 0 0 0 36997458 71861 34546918 82790 2450540 -10929 2439611 -260986 2700597 56842 40650 34868 21974 21974 64000 19709 44291 44291 0 0 0 0 172367913 133895111 190175 7772973 161945 161945 59005067 59005067 0 0 1382723 87945 1294778 0 38718250 33359162 3971682 1387406 2405542 1990687 325343 89512 5564687 5156616 365036 43035 2738076 2285223 360857 91996 0 216324 216324 85235 3750 81485 0 58465 58465 274329 274329 10371812 8466321 1747195 158296 908590 840253 68337 2377715 2194345 131346 52024 662781 353751 304624 4406 0 5357196 5202540 145771 8885 3111115 2926070 74812 110233 0 0 3497941 122538 3375403 0 9640924 9231603 409321 987509 460442 526284 783 HOSPITALITY 989919 692855 191685 105379 COGS - FOOD SERVICE 5275954 5275954 LIBRARY ACQUISITIONS 876355 876355 PROGRAMMING 1168654 855549 233415 79690 1331718 742526 586586 2606 157168826 139451244 15456529 2261053 12584 2282 16610544 20036803 2416348 10178535 868258 711108 0 0 0 0 9162073 8469463 279224 230360 2093974 2031409 299893279 157417214 144568896 142476065 118552028 123467243 92717391 79225894 0 0 0 0 29779127 26680013 417060447 413509175 11731240 10909747 0 0 5179823 2408339 25226989 25005557 0 0 0 0 65253067 64267697 0 0 12634113 11361493 120025232 113952833 X 56966319 63478117 240068896 236078225 297035215 299556342 417060447 413509175 X 15199087 -11877525 -800435 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1864029 X X false 212243134 5461113 -5480928 5884020 2902230 203437069 196204911 10308247 15412306 6639270 3043060 212243134 164215799 3406831 39962931 7669820 3710830 196204911 160642901 6255074 8068694 6966150 3784720 164215799 166276449 3792833 2489659 7838200 4077840 160642901 0.07459 0.59183 0.33358 false false 0 8159275 8159275 0 242082958 129022156 113060802 0 0 30820835 21970599 8850236 0 18830211 6424459 12405752 142476065 COMMON TRUST FUNDS 19332550 F MULTI-STRATEGY HEDGE FUNDS 10107 F PRIVATE EQUITY FUNDS 59883237 F 79225894 CHARITABLE REMAINDER TRUSTS 732614 INTEREST IN PERPETUAL TRUSTS 15933810 INTEREST IN REMAINDER TRUSTS 2131256 OTHER RECEIVABLES 2648414 CASH, RESTRICTED ASSETS 4786985 LAND HELD FOR SALE 61245 CASH SURRENDER VALUE 385689 26680013 0 US GOVT REFUNDABLE ADVANCES 6005721 POSTRETIREMENT MEDICAL BENEFIT 2352106 ANNUITIES AND TRUSTS PAYABLE 2508785 OTHER 494881 11361493 101265569 -11877525 54577 -11822948 113088517 274329 59005067 59279396 172367913 97944007 54577 54577 97889430 274329 59005067 59279396 157168826 SCHEDULE D, PART III, LINE 4 ALL COLLECTIONS OF WORKS OF ART, HISTORICAL TREASURES AND SIMILAR ASSETS ARE CAPITALIZED. THE UNIVERSITY RECEIVED DONATIONS OF VARIOUS WORKS OF ART IN PAST YEARS. THE COLLECTION INCLUDES APPROXIMATELY 400 ITEMS AND IS DISPLAYED IN SEVERAL LOCATIONS ON CAMPUS. ITEMS ADDED TO THE COLLECTIONS ARE CAPITALIZED AT COSTS IF PURCHASED OR AT ESTIMATED FAIR VALUE ON THE ACQUISITION DATE IF DONATED. COLLECTION ITEMS SOLD OR REMOVED ARE REPORTED AS UNRESTRICTED OR TEMPORARILY RESTRICTED GAINS OR LOSSES DEPENDING ON DONOR STIPULATIONS, IF ANY, PLACED ON THE ITEMS AT THE TIME OF THE ACQUISITION. IT IS THE POLICY OF THE UNIVERSITY TO RECOGNIZE CONTRIBUTIONS OF WORKS OF ART AS A CAPITALIZED ASSET BECAUSE THE ITEMS ARE HELD FOR PUBLIC EXHIBITION RATHER THAN FINANCIAL GAIN. HOWEVER, SUCH WORKS OF ART ARE NOT SUBJECT TO DEPRECIATION. STANDARD UNIVERSITY PROCEDURES ARE USED IN ACCESSIONING, DEACCESSIONING, CATALOGING AND MANAGING OBJECTS. THE UNIVERSITY PROVIDES A CLEAN, SAFE AND STABLE STORAGE ENVIRONMENT FOR ITS COLLECTIONS. THERE WERE NO DEACCESSIONS IN 2023 OR 2022. SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS OF THE UNIVERSITY ARE USED TO PROVIDE SCHOLARSHIP OPPORTUNITIES TO ELIGIBLE STUDENTS AS WELL AS ENHANCING EXPERIENTIAL LEARNING OPPORTUNITIES TO THE STUDENTS ATTENDING THE UNIVERSITY. ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ACCOUNTING STANDARDS CODIFICATION (ASC) 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. PART XI & XII LINE 2D: FUNDRAISING EXPENSE $ 34,868 GAMING EXPENSE $ 19,709 TOTAL $ 54,577 LINE 4B: STUDENT AID RECLASS $ 59,005,067 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 OHIO NORTHERN UNIVERSITY POSTS ITS RACIALLY NONDISCRIMINATORY POLICY ON ITS WEBSITE AND PUBLISHES IT IN MARKETING MATERIALS. SCHEDULE E, PART I, LINE 6A OHIO NORTHERN UNIVERSITY RECEIVES GOVERNMENTAL ASSISTANCE SUCH AS PELL, FSEOG AND FEDERAL WORK-STUDY GRANTS AND STAFFORD, HEALTH PROFESSIONS, AND NURSING STUDENT LOANS. Central America and the Caribbean PASSIVE INVESTMENTS 10386791 10386791 10386791 true false true true true false X X X X X X X true BENEFACTOR GROUP CAMPAIGN CO false 58465 58465 OH LAW GOLF OUTING 37282 20350 16932 750 8600 3503 1566 SOCCER GOLF OUT 24535 24535 296 4294 1 35675 20300 15375 800 4540 3708 6811 97492 40650 56842 1550 13140 7507 12671 34868 21974 false false 64000 18525 1184 false 64000 18525 1184 19709 44291 OH false THE STATE OF OHIO DOES NOT REQUIRE A LICENSE FOR REVERSE RAFFLES. false false false 1.00000 MARK A RUSSELL 525 SOUTH MAIN STREET ADA OH 45810 false RONALD BEASCHLER ARRANGES FOR THE VENUE AND MANAGES RAFFLE SALES X false true VILLAGE OF ADA 115 W BUCKEYE AVE ADA OH 45810 346400003 40363 INFRASTRUCTURE SUPPORT LIBERTY TOWNSHIP TRUSTEES 110 E BUCKEYE AVE ADA OH 45810 346400772 43534 OPERATIONAL SUPPORT ADA-LIBERTY JOINT AMBULANCE DISTRICT 530 N GILBERT ST ADA OH 45810 346720624 78048 OPERATIONAL SUPPORT 3 GRANTS AND ALLOCATIONS 2734 59005067 SCHEDULE I, PART I, LINE 2 SCHOLARSHIPS AND FINANCIAL AID ARE AWARDED ON THE BASIS OF NEED AND MERIT. FUNDS ARE APPLIED TO INDIVIDUAL ACCOUNTS, AND RECORDS ARE MAINTAINED IN ACCORDANCE WITH THE UNIVERSITY'S DOCUMENT RETENTION AND DESTRUCTION POLICY. X X X true true X X X false false false false false false false false false DR DANIEL A DIBIASIO PRESIDENT (LEFT 6/2022) 432436 0 0 0 0 0 27314 0 33940 0 493690 0 DR JULIET K HURTIG PROVOST 189365 0 0 0 0 0 13686 0 13840 0 216891 0 JASON M BROGE VP FOR FINANCIAL AFFAIRS 181103 0 0 0 0 0 13062 0 52430 0 246595 0 DR MELISSA J BAUMANN PRESIDENT (START 7/2022) 214901 0 0 0 0 0 13160 0 26782 0 254843 0 CHARLES H ROSE III DEAN, COLLEGE OF LAW 256026 0 0 0 0 0 17661 0 0 0 273687 0 DR JOHN C NAVIN DEAN, COLLEGE OF BUSINESS 218114 0 0 0 0 0 15294 0 5830 0 239238 0 DR JOHN-DAVID YODER DEAN, COLLEGE OF ENGINEERING 222000 0 0 0 0 0 14700 0 0 0 236700 0 DR STEVEN J MARTIN DEAN, COLLEGE OF PHARMACY 233135 0 0 0 0 0 17163 0 13840 0 264138 0 SHANNON M SPENCER VP FOR UNIVERSITY ADVANCEMENT 276380 0 0 0 0 0 16869 0 0 0 293249 0 SCHEDULE J, PART I, LINE 1A SPOUSAL TRAVEL WAS PROVIDED TO THE PRESIDENT AND HIS WIFE DURING SOLICITATION EVENTS PRIMARILY IN THE WINTER/SPRING MONTHS TO ASSIST IN BUILDING RELATIONSHIPS BETWEEN THE UNIVERSITY AND DONORS. THE PRESIDENT'S WIFE SERVED AS THE COMMUNITY LIAISON, AN UNPAID POSITION, AND SHE WAS AN INTEGRAL PART OF THE UNIVERSITY RELATIONS. AS A RESULT, THE SPOUSAL TRAVEL IS NOT INCLUDED IN TAXABLE INCOME BECAUSE THERE IS A SUBSTANTIAL BUSINESS PURPOSE FOR THIS BENEFIT. THIS ENDED WHEN THE PRESIDENT'S TERM ENDED 06/30/2022. THE UNIVERSITY FURNISHES A RESIDENCE TO THE PRESIDENT FOR THE CONVENIENCE OF THE UNIVERSITY. THE PRESIDENT IS REQUIRED TO LIVE IN THE RESIDENCE AS A CONDITION OF HIS/HER EMPLOYMENT, AND THE RESIDENCE IS CONTIGUOUS TO CAMPUS. THE VALUE OF THE OCCUPANCY OF THE RESIDENCE IS NOT INCLUDED IN HIS/HER TAXABLE INCOME. THE PRESIDENT ALSO REGULARLY CONDUCTS BUSINESS IN THE HOME INCLUDING STUDENT EVENTS, DONOR RECEPTIONS, BUSINESS MEETINGS AND OTHER BUSINESS RELATED MATTERS. SOCIAL CLUB DUES ARE PROVIDED FOR BUSINESS PURPOSES ONLY TO THE PRESIDENT AND THE DEAN OF THE DICKE COLLEGE OF BUSINESS. A COUNTY OF HARDIN OHIO 346400612 412003AD7 2020-11-24 26788866 ADVANCE REFUNDING OF SERIES 2013A, false false false A 710000 0 26788866 1888313 325611 0 534900 0 0 3750000 22713255 0 2008 true false false true A false false false false 0 false false false true A false true false false true false 0 false 0 false false A true X 1 5450 FAIR MARKET VALUE X OFFICE FURNITURE 1 5000 FAIR MARKET VALUE false false false FORM 990, PART VI, LINE 1A DR. MELISSA BAUMANN (AND PREVIOUSLY DR. DANIEL DIBIASIO UNTIL HE LEFT IN JUNE 2022) AND DR. RAYMOND PERSON ARE PAID EMPLOYEES OF THE UNIVERSITY. THEREFORE, THEY ARE NOT CONSIDERED INDEPENDENT VOTING MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE OF THE UNIVERSITY HAS AUTHORITY FROM THE BOARD OF TRUSTEES FOR REVIEW OF THE FORM 990. A DRAFT FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE AT LEAST ONE WEEK BEFORE THE FILING DEADLINE. COMMENTS ARE REQUESTED AND ADJUSTMENTS ARE MADE, IF NECESSARY, PRIOR TO FILING FORM 990. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST QUESTIONNAIRE IS REQUIRED TO BE COMPLETED ANNUALLY BY EACH OFFICER, TRUSTEE, KEY EMPLOYEE, VICE PRESIDENT, AND COLLEGE DEAN AT THE UNIVERSITY. RESULTS ARE SUMMARIZED AND REVIEWED BY THE VICE PRESIDENT FOR FINANCIAL AFFAIRS AS WELL AS THE CHAIR OF THE AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT'S COMPENSATION IS REVIEWED ANNUALLY BY THE COMMITTEE ON BOARD GOVERNANCE OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 15B THE PRESIDENT PERFORMS PERIODIC COMPENSATION REVIEWS OF OFFICERS AND KEY EMPLOYEES USING COMPENSATION COMPARABILITY INFORMATION PROVIDED BY HUMAN RESOURCES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST. ANNUAL AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE UNIVERSITY'S WEBSITE. FORM 990, PART XI LINE 9 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT $ (750,978) CHANGE IN ASSET RETIREMENT OBLIGATION $ (4,062) ACTUARIAL ADJUSTMENT TO POSTRETIREMENT LIABILITY $ 61,452 CHANGE IN BENEFICIAL INTEREST PERPETUAL TRUSTS $ (106,847) TOTAL $ (800,435) POLAR ENTERPRISES 402 WEST COLLEGE AVENUE UNIT 1089 ADA OH 45810 272573390 ENTREPRENEUR OH 501(C)(3) 5 NA true THE INN AT OHIO MANAGEMENT COMPANY 401 WEST COLLEGE AVENUE ADA OH 45810 263068091 HOTEL/RESTAURANT OH ONU C CORP 1366195 192093 1.00000 true CHARITABLE REMAINDER TRUSTS (6) CHAR. REM. TRUSTS OH NA TRUST false PERPETUAL TRUSTS (2) PERPETUAL TRUSTS OH NA TRUST false false false false false false false false false false false false false false false false true true false false THE INN AT OHIO NORTHERN UNIVERSITY Q 2051621 FMV THE INN AT OHIO NORTHERN UNIVERSITY P 1333329 FMV