2024-11-08T11:40:53+00:00 2024-06-30 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2023-07-01 310536647 Cedarville University CEDA 9377667818 251 NORTH MAIN STREET CEDARVILLE OH 45314 CHRISTOPHER SOHN VP FOR BUSINESS/CFO 2024-11-08 true true Lauren Denton P01571860 2604604000 2024-11-15 2023 2024-10-15 13:58:12Z THOMAS WHITE 251 NORTH MAIN STREET CEDARVILLE OH 45314 237147619 false X WWW.CEDARVILLE.EDU X 1887 OH CEDARVILLE UNIVERSITY TRANSFORMS LIVES THROUGH EXCELLENT EDUCATION AND INTENTIONAL DISCIPLESHIP IN SUBMISSION TO BIBLICAL AUTHORITY. 25 19 3142 19 0 0 22306845 11885021 180790969 186648296 6462768 8210549 5085 5547 209565667 206749413 65060067 69989803 0 0 63680407 65680629 60000 50000 2711835 51984932 52871502 180785406 188591934 28780261 18157479 321440523 337905658 33081064 29717894 288359459 308187764 X CEDARVILLE UNIVERSITY TRANSFORMS LIVES THROUGH EXCELLENT EDUCATION AND INTENTIONAL DISCIPLESHIP IN SUBMISSION TO BIBLICAL AUTHORITY. THE UNIVERSITY ACHIEVES ITS MISSION BY ACCOMPLISHING PORTRAIT STATEMENTS WHICH REFLECT CHARACTERISTICS OF A CEDARVILLE UNIVERSITY GRADUATE. false false 69989803 69989803 STUDENT AID: EXCELLENCE IS EXPECTED FROM EVERYONE AT CEDARVILLE. WE PROVIDE STUDENTS IN EACH OF OUR 175 AREAS OF STUDY THE RESOURCES AND SUPPORT NECESSARY TO MEET OUR COMMUNITY'S HIGH STANDARDS FOR ACADEMIC ACHIEVEMENT. GRADUATES EMERGE FROM CEDARVILLE WELL-PREPARED TO SUCCEED IN A HIGHLY COMPETITIVE PROFESSIONAL ENVIRONMENT. AS A RESULT, WE ARE TAKING OUR WELL-EARNED PLACE AS ONE OF THE NATION'S BEST COLLEGES. 69392402 154201778 INSTRUCTION AND ACADEMIC SUPPORT: LOCATED IN SOUTHWEST OHIO, CEDARVILLE UNIVERSITY IS AN ACCREDITED, CHRIST-CENTERED, BAPTIST INSTITUTION WITH AN ENROLLMENT OF 6,384 UNDERGRADUATE, GRADUATE AND ONLINE STUDENTS IN MORE THAN 175 AREAS OF STUDY. FOUNDED IN 1887, CEDARVILLE IS RECOGNIZED NATIONALLY FOR ITS AUTHENTIC CHRISTIAN COMMUNITY, RIGOROUS ACADEMIC PROGRAMS, STRONG GRADUATION AND RETENTION RATES, ACCREDITED PROFESSIONAL AND HEALTH SCIENCE OFFERINGS AND HIGH STUDENT ENGAGEMENT RANKING. 18722188 32647818 AUXILIARY SERVICES: CEDARVILLE IS COMMITTED TO THE DEVELOPMENT OF THE WHOLE PERSON. FROM OUR STUDENT LIFE INITIATIVES TO OUR CURRICULUM DESIGN, ALL OF OUR STRUCTURES AND STRATEGIES HAVE BEEN DEVELOPED TO PRODUCE GRADUATES WHO WILL POSSESS THE EXPERTISE AND CHARACTER NEEDED TO ENGAGE THEIR PROFESSIONAL, SOCIAL AND POLITICAL SPHERES-OF-INFLUENCE WITH TRUTH FROM GOD'S UNCHANGING WORD. 11564660 STUDENT SERVICES: AT CEDARVILLE, WE ARE A COMMUNITY OF BELIEVERS ACCOUNTABLE TO ONE ANOTHER, CALLED TO REFLECT THE CHARACTER OF JESUS CHRIST AND TO BE OBEDIENT TO HIS WORD. WE WILL BE FAITHFUL IN OUR SUPPORT FOR THE LOCAL CHURCH AND IN OUR PRACTICE OF SPIRITUAL DISCIPLINES. WE WILL PRACTICE BIBLICAL PRINCIPLES OF ENCOURAGEMENT, EXHORTATION, AND RECONCILIATION. WE COMMIT OURSELVES TO INTEGRITY, KINDNESS, PURITY, AND SELF-CONTROL AND TO CONTINUAL GROWTH IN SCHOLARSHIP, LEADERSHIP, AND SERVICE. 11564660 169669053 true true false false false false false false true true false false false true true false true true false true false false true false false false false true true true false false false false false false false false false true true false false false true true false false false true 6313 0 3142 true false false false false false true true false false false false false false X 25 19 false false false false false false false true true false false false true true true true true true true false X BRIAN CAVIGGIOLA 9377667818 251 NORTH MAIN STREET CEDARVILLE OH 45314 DR COREY ABNEY TRUSTEE - SECRETARY 1.0 X X 22150 0 0 MR DANIEL PETEK TRUSTEE - VICE CHAIRMAN 1.0 X X 52125 0 0 MR ROBERT WYNALDA TRUSTEE-CHAIRMAN 1.0 X X 0 0 0 MR TIMOTHY KNIGHT TRUSTEE - TREASURER 1.0 X X 0 0 0 DR DEFORIA LANE TRUSTEE 1.0 X 0 0 0 DR DOMINIC MCKINLEY TRUSTEE 1.0 X 11904 0 0 DR DON LOUGH TRUSTEE 1.0 X 1749 0 0 DR HAYES WICKER TRUSTEE 1.0 X 0 0 0 DR JAMES HILTON TRUSTEE 1.0 X 8909 0 0 DR JASON DUESING TRUSTEE 1.0 X 27332 0 0 LT COL DAVID CARR TRUSTEE 1.0 X 0 0 0 MR DANIEL GREEN TRUSTEE 1.0 X 0 0 0 MR DAVID DYKEMA TRUSTEE 1.0 X 0 0 0 MR EVAN ENGLISH TRUSTEE 1.0 X 0 0 0 MR JONATHAN PRICE TRUSTEE 1.0 X 0 0 0 MR KENNETH DAVID BANE TRUSTEE 1.0 X 0 0 0 MR NATHAN LINO TRUSTEE 1.0 X 34931 0 0 MR PAUL DAVIS TRUSTEE 1.0 X 0 0 0 MR WARREN JENKINS TRUSTEE 1.0 X 0 0 0 MRS CONNIE JENKINS TRUSTEE 1.0 X 0 0 0 REV BRIAN WHITE TRUSTEE 1.0 X 8188 0 0 REV JEFFORY WILLETTS TRUSTEE 1.0 X 0 0 0 REV JOEL WAYNE TRUSTEE 1.0 X 16188 0 0 REV RANDY PATTEN TRUSTEE 1.0 X 0 0 0 REV WILLIAM BERNHARD TRUSTEE 1.0 X 0 0 0 Christopher Cross VP of Athletics 40.0 X 110178 0 10290 CHRISTOPHER SOHN VP OF BUSINESS CFO 40.0 X 217097 0 38008 JANICE SUPPLEE VP MARKETING 40.0 X 164435 0 18572 JONATHAN WOOD VP STUDENT LIFE 40.0 X 132850 0 72248 SCOTT VAN LOO VP ENROLLMENT MGMT 40.0 X 215902 0 42089 THOMAS MACH VP ACADEMICS 40.0 X 215657 0 43847 THOMAS WHITE PRESIDENT 40.0 X 362223 0 88119 WILLIAM SMALLWOOD VP ADVANCEMENT 40.0 X 199019 0 32858 ALEDA CHEN PROFESSOR OF PHARMACY SCIENCE 40.0 X 141334 0 13719 JASON GRAHAME DIRECTOR OF PA PROGRAM 40.0 X 151208 0 76744 JEFFERY BATES PROF OF PHARM SCIENCE 40.0 X 175924 0 42641 JUSTIN COLE PROF OF PHARM SCIENCE 40.0 X 141305 0 40031 SETH HAMMAN PROF OF CYBER OPERATIONS 40.0 X 164924 0 38469 2575532 0 557635 68 false true false Danis Builders LLC 3233 Newmark Drive Miamisburg OH 453425422 Construction 35455319 Pioneer College Caterers 12351 W 9th Ter Lenexa KS 662154410 Food Service 8536591 EAB Global Inc PO Box 603519 Charlotte NC 282603519 Recruitment Services 1707357 HES Intermediate Holdings LLC PO Box 958204 St Louis MO 631958204 Housekeeping Services 1552732 CHWR INC 5801 UPPER RIVER ROAD MIAMISBURG OH 453421402 MECHANICAL SERVICES 734943 46 848180 11036841 990767 11885021 TUITION AND FEES 611710 152330566 152330566 AUXILIARY FEES 611710 32251643 32251643 OTHER PROGRAM REVENUE 611710 2066087 2066087 0 0 0 0 186648296 5800781 5800781 5547 5547 0 5547 5547 32606239 201735 30397772 434 2208467 201301 2409768 2409768 0 0 0 0 0 206749413 186648296 0 8216096 0 0 69989803 69989803 0 0 0 0 1963392 561466 1170049 231877 0 0 0 0 43957385 40598884 2314851 1043650 4899577 4177568 592301 129708 11519554 9640085 1580157 299312 3340721 2848428 403853 88440 0 0 0 0 20139 0 20139 0 76300 0 76300 0 0 0 0 0 50000 50000 167997 0 167997 0 12368649 12315935 49878 2836 530861 493903 2462 34496 13401014 9416398 3373498 611118 1566919 1551898 5664 9357 0 0 0 0 11338702 6907310 4429711 1681 1392259 1212571 112627 67061 0 0 0 0 1593093 1317620 133174 142299 0 0 0 0 0 0 0 0 8452367 7633575 818792 0 961319 1726 959593 0 STUDENT FEES 825507 825507 0 0 STUDY ABROAD PROGRAM 116149 116149 0 0 BAD DEBT 60227 60227 0 0 0 0 0 0 188591934 169669053 16211046 2711835 40790 20994 33206931 27348518 2354356 2506432 0 0 0 0 1317744 1198624 1698495 2125787 378870573 161567217 181286146 217303356 99714914 85483088 0 1540851 1516468 280296 402391 321440523 337905658 16737125 14275913 2580088 2560228 0 0 9112580 8198412 4651271 4683341 33081064 29717894 X 193306443 241469904 95053016 66717860 288359459 308187764 321440523 337905658 X 18157479 1891161 -220335 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 46563416 1852502 4825641 1800203 306977 150501 50983878 42405490 2246981 3827639 1648095 131856 136743 46563416 46812293 2635031 -5413563 1347717 131914 148640 42405490 36523114 1919127 10062254 1455110 107728 129364 46812293 35433765 2610099 211337 1421031 203179 107877 36523114 0.0 0.76 0.24 false false 7773254 7773254 275909864 108820716 167089148 5899345 5025848 873497 50631636 44737164 5894472 38656474 2983489 35672985 217303356 DEPOSITS 1967876 ANNUITIES AND TRUSTS PAYABLE 1457902 ADVANCE FROM GOVERNMENT FOR FEDERAL STUDENT LOANS 855172 LEASE LIABILITY - OPERATING 402391 4683341 X 138262439 1891161 0 1891161 136371278 167997 70210138 70378135 206749413 118434134 0 0 118434134 167997 69989803 70157800 188591934 Schedule D, Part V, Line 4 Intended uses of endowment funds INCOME FROM THE ORGANIZATION'S ENDOWMENT FUND IS AWARDED AS SCHOLARSHIPS TO NEEDY OR GIFTED STUDENTS TO CONTINUE THEIR STUDIES AT THE INSTITUTION, OR TO SUPPORT RESEARCH. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote 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 4(b) Other revenues in form 990 not in audited financial statements FINANCIAL AID - 69989803 CHANGE IN VALUE OF LIFE INCOME AGREEMENTS - 220335 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements FINANCIAL AID - 69989803 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY CEDARVILLE UNIVERSITY DOES NOT UNLAWFULLY DISCRIMINATE ON THE BASIS OF RACE, COLOR, GENETIC INFORMATION, SEX, AGE, NATIONAL OR ETHNIC ORIGIN, OR DISABILITY IN RELATION TO ADMISSION OR ACCESS TO EMPLOYMENT IN ITS PROGRAMS AND ACTIVITIES. THE POLICY IS STATED IN THE ACADEMIC CATALOG, EMPLOYEE HANDBOOK AND APPLICATION SECTION OF OUR WEBPAGE. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT CEDARVILLE UNIVERSITY RECEIVES GOVERNMENTAL GRANTS FOR PELL, PERKINS, FEDERAL WORK STUDY PROGRAM, AND FEDERAL SUPPLEMENTAL EDUCATION OPPORTUNITY GRANTS FOR STUDENT FINANCIAL AID AND ASSISTANCE. AN A-133 AUDIT OF THESE PROGRAMS IS CONDUCTED ANNUALLY. false Europe (Including Iceland and Greenland) Program Services Study Abroad Program 490060 Central America and the Caribbean Investments 1527446 0 0 0 0 0 0 2017506 0 2017506 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEA; EUROPE (INCLUDING ICELAND AND GREENLAND X X X X X X X true PHILANTHROCORP PLANNED GIVING SVCS false 50000 -50000 0 50000 -50000 AL AK AZ AR CA CO CT DE 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 true SCHOLARSHIPS & STUDENT AID 4196 69989803 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. CEDARVILLE UNIVERSITY AWARDS FINANCIAL AID GRANTS TO STUDENTS IN ACCORDANCE WITH THE UNIVERSITY'S INSTITUTIONAL FINANCIAL AID POLICIES. X X X true true X X X X false false false false false false false false false THOMAS WHITE PRESIDENT 361015 0 0 0 1208 0 51891 0 36228 0 450342 0 0 0 THOMAS MACH VP ACADEMICS 214785 0 0 0 872 0 20774 0 23073 0 259504 0 0 0 CHRISTOPHER SOHN VP OF BUSINESS CFO 216225 0 0 0 872 0 20971 0 17037 0 255105 0 0 0 SCOTT VAN LOO VP ENROLLMENT MGMT 215033 0 0 0 869 0 20216 0 21873 0 257991 0 0 0 WILLIAM SMALLWOOD VP ADVANCEMENT 198154 0 0 0 865 0 19644 0 13214 0 231877 0 0 0 JANICE SUPPLEE VP MARKETING 163723 0 0 0 712 0 15441 0 3131 0 183007 0 0 0 JONATHAN WOOD VP STUDENT LIFE 132282 0 0 0 568 0 24303 0 47945 0 205098 0 0 0 JEFFERY BATES PROF OF PHARM SCIENCE 175189 0 0 0 735 0 16462 0 26179 0 218565 0 0 0 JASON GRAHAME DIRECTOR OF PA PROGRAM 150480 0 0 0 728 0 14476 0 62268 0 227952 0 0 0 JUSTIN COLE PROF OF PHARM SCIENCE 140675 0 0 0 630 0 13852 0 26179 0 181336 0 0 0 SETH HAMMAN PROF OF CYBER OPERATIONS 164414 0 0 0 510 0 16596 0 21873 0 203393 0 0 0 ALEDA CHEN PROFESSOR OF PHARMACY SCIENCE 140699 0 0 0 635 0 13719 0 0 0 155053 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use THE UNIVERSITY'S PRESIDENT IS PROVIDED WITH A UNIVERSITY OWNED HOUSE THAT IS SERVICED BY OUR CUSTODIAL, GROUNDS, AND MAINTENANCE DEPARTMENTS. THIS BENEFIT QUALIFIES AS NON-TAXABLE HOUSING PROVIDED FOR THE CONVENIENCE OF THE EMPLOYER, UNDER IRC SECTION 119. Schedule J, Part I, Line 1a Health or social club dues or initiation fees HEALTH/SOCIAL CLUB DUES ARE PAID ON BEHALF OF THE VP FOR ENROLLMENT MANAGEMENT AND THE PRESIDENT. THE BENEFIT IS INCLUDED IN TAXABLE COMPENSATION. A OHIO HIGHER ED FACILITY COMMISSION 346849674 2022-03-25 10000000 CAPITAL ACQUISTION false false false A 1801588 0 10000000 0 517900 0 0 0 0 0 0 0 2022 false false true true A false false false false 0.0 0.0 0.0 false false true A false false true false false false false false true A true SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 8536591 INDEPENDENT CONTRACTOR SERVICE false X 14 983350 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - THE NUMBER LISTED ON SCHEDULE M, PART I, COLUMN B REFLECTS THE NUMBER OF CONTRIBUTORS. Form 990, Part III, Line 4d Description of other program services (Expenses $ 11,564,660 including grants of $) STUDENT SERVICES: AT CEDARVILLE, WE ARE A COMMUNITY OF BELIEVERS ACCOUNTABLE TO ONE ANOTHER, CALLED TO REFLECT THE CHARACTER OF JESUS CHRIST AND TO BE OBEDIENT TO HIS WORD. WE WILL BE FAITHFUL IN OUR SUPPORT FOR THE LOCAL CHURCH AND IN OUR PRACTICE OF SPIRITUAL DISCIPLINES. WE WILL PRACTICE BIBLICAL PRINCIPLES OF ENCOURAGEMENT, EXHORTATION, AND RECONCILIATION. WE COMMIT OURSELVES TO INTEGRITY, KINDNESS, PURITY, AND SELF-CONTROL AND TO CONTINUAL GROWTH IN SCHOLARSHIP, LEADERSHIP, AND SERVICE. Form 990, Part VI, Line 1a Delegate broad authority to a committee THE CHAIR OF THE BOARD IS THE CHAIR OF THE EXECUTIVE COMMITTEE. OTHER MEMBERS OF THE COMMITTEE ARE THE VICE CHAIR, SECRETARY, TREASURER, CHAIR OF EACH STANDING COMMITTEE OF THE BOARD AND TWO TRUSTEES AT LARGE. THE PRESIDENT IS AN EX-OFFICIO MEMBER OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE CONDUCTS BUSINESS BETWEEN REGULAR BOARD MEETINGS IF NECESSARY, AND ANY ACTIONS ARE REPORTED TO THE FULL BOARD AT THE NEXT MEETING. Form 990, Part VI, Line 11b Review of form 990 by governing body CEDARVILLE'S BOARD OF TRUSTEES OPERATES IN COMMITTEE FASHION. THE BUSINESS COMMITTEE (ALSO SERVING AS THE AUDIT COMMITTEE AND INVESTMENT COMMITTEE) IS RESPONSIBLE TO THE FULL BOARD FOR FINANCE RELATED ITEMS. AS SUCH, A COPY OF THE FORM 990 WITHOUT SCHEDULE B WAS PROVIDED TO THE BUSINESS COMMITTEE FOR REVIEW PRIOR TO FILING. ADDITIONALLY, THE UNIVERSITY'S OUTSIDE INDEPENDENT CPA FIRM PREPARED AND REVIEWED THE FORM 990 PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy THE UNIVERSITY ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING TRUSTEES TO ANNUALLY SIGN BYLAWS STATEMENTS. ALL TRUSTEES ARE REQUIRED TO DISCLOSE TO THE BOARD ANY POSSIBLE CONFLICT OF INTEREST AT THE EARLIEST PRACTICAL TIME. NO TRUSTEE SHALL VOTE ON ANY MATTER UNDER CONSIDERATION AT A BOARD OR COMMITTEE MEETING IN WHICH SUCH TRUSTEE HAS A CONFLICT OF INTEREST. THE MINUTES OF SUCH MEETINGS SHALL REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE TRUSTEE HAVING A CONFLICT OF INTEREST, ABSTAINED FROM VOTING. IF A TRUSTEE IS UNCERTAIN AS TO WHETHER A CONFLICT OF INTEREST MAY EXIST, THE TRUSTEE MAY REQUEST THE BOARD OR COMMITTEE RESOLVE THE QUESTION BY MAJORITY VOTE. Form 990, Part VI, Line 15a Process to establish compensation of top management official COMPENSATION FOR THE PRESIDENT AND OTHER OFFICERS IS SET BY AN INDEPENDENT BODY CONSISTING OF THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. COMPARABLE MARKET DATA IS USED. THIS PROCESS AND RESULTS ARE THOROUGHLY DOCUMENTED IN THE COMMITTEE MINUTES. Form 990, Part VI, Line 19 Required documents available to the public THE UNIVERSITY MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE GENERAL PUBLIC. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF LIFE INCOME AGREEMENTS - -220335; FORM 990, PART VI, LINE 1B DR. COREY ABNEY, MR. DANIEL PETEK, MR. JASON DUESING, MR. NATHAN LINO, DR. DOMINIC MCKINLEY AND MR. JOEL WAYNE ARE CONSIDERED NON-INDEPENDENT BOARD MEMBERS DUE TO TAXABLE INCOME LISTED ON PART VII. CEDAR CARE LLC 340 VARSITY DR CEDARVILLE OH 45314 475053455 PHARMACY OH -7293 0 CEDARVILLE IN PROGRESS LLC 251 N MAIN ST CEDARVILLE OH 463148501 883159898 MANAGE PROP. OH 35937 1123127 CEDARVILLE CHARITABLE REMAINDER TRUSTS (17) 251 NORTH MAIN STREET CEDARVILLE OH 45314 CHARITABLE TRUSTS OH NA Trust false false false false false false false false false false false false false false false false false false false false