2023-04-03T12:30:08-05:00 2022-06-30 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2021-07-01 340714687 UNIVERSITY OF MOUNT UNION % PATRICK D HEDDLESTON UNIV 3308236572 1972 CLARK AVE ALLIANCE OH 44601 PATRICK D HEDDLESTON VP FOR BUS. AFFAIRS 3308236572 2023-05-15 true PATRICK D HEDDLESTON 999009999 Lauren R Denton P01571860 2604604000 2 2021 2023-04-26 12:10:37Z PATRICK D HEDDLESTON 1972 CLARK AVE ALLIANCE OH 44601 144530735 false X WWW.MOUNTUNION.EDU X 1846 OH WITH 55 UNDERGRAD MAJORS AND 59 MINORS TO CHOOSE FROM, AS WELL AS MASTER'S AND DOCTORAL PROGRAMS, UNIVERSITY OF MOUNT UNION OFFERS A WIDE ARRAY OF ACADEMIC COURSES. 31 31 1456 128 177053 127545 10361620 18667210 81255227 81703648 12126023 8632441 9234 39326 103752104 109042625 33686777 32862385 0 0 32989092 34877416 14997 15750 1815776 23888157 26998397 90579023 94753948 13173081 14288677 335252769 316310745 30596566 25364171 304656203 290946574 X THE UNIVERSITY AFFIRMS THE INSTITUTION'S MISSION TO PREPARE STUDENTS FOR FULFILLING LIVES, MEANINGFUL WORK AND RESPONSIBLE CITIZENSHIP. WITH 55 MAJORS AND 59 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 69712525 32862385 69163817 THE LARGEST PROGRAM SERVICE IS UNDERGRADUATE AND GRADUATE EDUCATION BACHELOR'S DEGREES IN ARTS, MUSIC, MUSIC EDUCATION AND SCIENCE ARE OFFERED. THERE ARE 55 UNDERGRADUATE MAJORS INCLUDING BUSINESS ADMINISTRATION, EDUCATION AND SPORTS BUSINESS. MASTER'S DEGREES IN PHYSICIAN ASSISTANT STUDIES AND EDUCATIONAL LEADERSHIP AS WELL AS A DOCTORATE IN PHYSICAL THERAPY ARE ALL OFFERED. THE TOTAL ENROLLMENT FOR FALL 2020 WAS 2,133 STUDENTS. 8027455 12148248 AUXILIARY SERVICES IS ONE OF THE LARGEST PROGRAM SERVICES WHICH INCLUDES HOUSING STUDENTS AND PROVIDING CONTRACTED FOOD SERVICES. 4214944 391583 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 2021 YEAR, 947 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. 81954924 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 190 0 1456 true true true false false false false false false false false false false false X 31 31 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 THOMAS BOTZMAN PRESIDENT 40.0 0.0 X 392729 0 100199 GREGORY KING VP, ADVANCMENT/ENROLLMENT 40.0 0.0 X 210542 0 29890 PATRICK HEDDLESTON VP FOR BUSINESS AFFAIRS 40.0 0.0 X 194919 0 38281 JEFFREY BREESE PROVOST/VP FOR ACADEMIC AFFAIR 40.0 0.0 X 184096 0 24005 JOHN FRAZIER VP FOR STUDENT AFFAIRS 40.0 0.0 X 158990 0 33417 LINDAJEAN WESTERN VP FOR ENROLLMENT SERVICES 40.0 0.0 X 164347 0 17772 KRISTINE STILL DEAN, APPLIED/SOCIAL STUDIES 40.0 0.0 X 139190 0 25502 SANDY MADAR DEAN, NATURAL/HEALTH SCIENCES 40.0 0.0 X 139446 0 19526 MELISSA GARDNER VP FOR MARKETING 40.0 0.0 X 101580 0 54560 TIMOTHY MEYERS CHAIR OF NURSING PROGRAM 40.0 0.0 X 132846 0 14779 SHERYL HOLT DIRECTOR, PHYSICAL THERAPY 40.0 0.0 X 133546 0 13806 BETSY EKEY PROFESSOR, PHYSICIAN ASSISTANT 40.0 0.0 X 130843 0 13312 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 C REGGIE THOMAS TRUSTEE 1.0 0.0 X 0 0 0 DR RICHARD L DRAKE VICE CHAIR OF BOARD OF TRUSTEE 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 DERRICK RIPPY TRUSTEE 1.0 0.0 X 0 0 0 MR LAURENCE E TALLEY TRUSTEE 1.0 0.0 X 0 0 0 2083074 0 385049 35 false true false ELLUCIAN COMPANY LP 4375 FAIRLAKE CRT FAIRFAX VA 22033 SOFTWARE 684150 RUFFALO NOEL LEVITZ P O BOX 718 DES MOINES IA 50303 CONSULTANT 174999 GREINER INTERIORS 12805 REEDER AVE ALLIANCE OH 44601 PAINTING MISC 173010 FORVIS LLP 111 E WAYNE ST STE 600 FORT WAYNE IN 46802 ACCOUNTING 142500 MASERAH FOR EDUCATIONAL SERVICES LL 39873 HWY 27 STE 131 DAVENPORT FL 33837 EDUCATIONAL 124610 5 383332 12347911 5935967 244755 18667210 STUDENT TUITION 611710 68616736 68616736 DORMITORIES 611710 7629366 7629366 FOOD SERVICE 611710 4371462 4371462 BOOK STORE SALES 451110 57600 57600 RENTAL/HOUSING 611710 44793 44793 983691 983691 81703648 5623177 177053 5446124 0 13171 13171 55000 55000 0 55000 55000 38468529 35459265 3009264 3009264 3009264 0 383332 28845 -28845 -28845 0 0 0 0 0 0 0 109042625 81703648 177053 8494714 0 32862385 32862385 0 0 1707503 763000 472440 472063 0 25610200 22657453 2317494 635253 2156458 1815274 221448 119736 3522368 2861833 582459 78076 1880887 1635979 184520 60388 0 669530 26866 642664 113144 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RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 166774878 2648303 -19667415 2650961 3449039 143655766 134369202 1365843 36734196 2440237 3254126 166774878 139563218 3055456 803237 2407834 6644875 134369202 135892939 3815003 5730276 2284864 3590136 139563218 132759704 1416808 7616427 2250841 3649159 135892939 0.01000 0.43000 0.56000 false false 25778626 25778626 201659743 90937635 110722108 22244232 19259267 2984965 62699 62699 139548398 0 DEPOSIT AND OTHER 2630636 ANNUITY OBLIGATIONS 1295746 3926382 48191072 -25984953 28845 -25956108 74147180 34895445 34895445 109042625 61900701 28845 28845 61871856 32882092 32882092 94753948 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 & XII, LINE 2D SPECIAL EVENT EXPENSE $ 28,845 SCHEDULE D, PART XI, LINE 4B FINANCIAL AID $ 32,882,092 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS $ 2,013,353 TOTAL $ 34,895,445 SCHEDULE D, PART XII, LINE 4B FINANCIAL AID: $32,882,092 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. Middle East and North Africa 0 0 Program Services EDUCATIONAL ACTIVITIES 31214 South Asia 0 0 Program Services EDUCATIONAL ACTIVITIES 1750 Central America and the Caribbean 0 0 Program Services EDUCATIONAL ACTIVITIES 35 Europe (Including Iceland and Greenland) 0 0 Program Services EDUCATIONAL ACTIVITIES 20300 South America 0 0 Program Services EDUCATIONAL ACTIVITIES 939 0 0 0 0 54238 54238 true false false false false false X X X X X X true GRADUWAY CONSULTING false 383332 15750 367582 383332 15750 367582 AL AK CA CO CT DC FL GA HI IL KS KY LA ME MD MA MI MN MS MO MT NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI DAY OF GIVING 333596 333596 2020 25458 VIRTUAL STADIUM 43621 43621 1229 1 6115 6115 138 383332 383332 2020 26825 28845 -28845 RECOMMENDATION, STATE LICENSE WAS NOT REQUIRED. 1972 CLARK AVE ALLIANCE OH 44601 true SCHOLARSHIPS 1835 32862385 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 true true false false false false false false false MELISSA GARDNER VP FOR MARKETING 101580 0 0 0 0 0 10556 0 44004 0 156140 0 JEFFREY BREESE PROVOST/VP FOR ACADEMIC AFFAIR 184096 0 0 0 0 0 18610 0 5395 0 208101 0 JOHN FRAZIER VP FOR STUDENT AFFAIRS 158990 0 0 0 0 0 15967 0 17450 0 192407 0 PATRICK HEDDLESTON VP FOR BUSINESS AFFAIRS 194919 0 0 0 0 0 20615 0 17666 0 233200 0 LINDAJEAN WESTERN VP FOR ENROLLMENT SERVICES 106535 0 0 0 57812 0 12446 0 5326 0 182119 0 THOMAS BOTZMAN PRESIDENT 294695 0 75000 0 23034 0 62333 0 37866 0 492928 0 GREGORY KING VP, ADVANCMENT/ENROLLMENT 187615 0 0 0 22927 0 20945 0 8945 0 240432 0 KRISTINE STILL DEAN, APPLIED/SOCIAL STUDIES 139190 0 0 0 0 0 14446 0 11056 0 164692 0 SANDY MADAR DEAN, NATURAL/HEALTH SCIENCES 133523 0 0 0 5923 0 14145 0 5381 0 158972 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 117 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. SCHEDULE J, PART II THE NONTAXABLE BENEFITS FOR JOHN FRAZIER, AND MELISSA GARDNER IN COLUMN (D) INCLUDE TUITION ASSISTANCE IN THE AMOUNTS OF $16,500 AND $33,000 RESPECTIVELY. SCHEDULE J, PART I, LINE 4A LINDAJEAN WESTERN RECEIVED SEVERANCE PAYMENTS TOTALING $42,750. SCHEDULE J, PART I, LINE 4B COLUMN C ON PT. II FOR PRESIDENT BOTZMAN INCLUDES A DEFERRED COMPENSATION CONTRIBUTION OF $33,333 INTO A 457(F) PLAN. IT ALSO INCLUDES A PAYMENT OF $29,000 INTO A 403(B) PLAN ESTABLISHED BY THE UNIVERSITY. A STATE OF OHIO HIGHER EDUCATION FACILITY 346849674 2020-07-15 7982711 REFUNDING OF 2010 BOND ISSUE false false false B STATE OF OHIO HIGHER EDUCATION FACILITY 346849674 67756A2G6 2017-02-14 12025000 REFUNDING OF 2006 BONDS false false false A 462019 0 7982711 0 0 0 158441 0 0 0 7824270 0 2011 true false true true B 3582388 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 23 244755 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 $(2,013,353) 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