2022-05-05T10:01:50-05:00 2021-06-30 350921680 CROWE LLP 155 West Nationwide Blvd Suite 500 Columbus OH 432152570 990 2020-07-01 314379532 Otterbein University OTTE 6148231354 1 South Grove Street Westerville OH 43081 John Comerford President 2022-05-05 true John Comerford 999009999 Kim Scifres P01316095 6144690001 2020 2022-09-23 18:48:47Z John Comerford 1 South Grove Street Westerville OH 43081 150057527 false X www.otterbein.edu X 1847 OH Otterbein University is a private, church-related, coeducational university that sponsors traditional and continuing education programs of liberal arts and professional education. 24 21 1556 256 61014 0 6473619 9320774 93078852 86312740 5307852 6554366 1640577 705922 106500900 102893802 40670820 38006303 0 41344159 37477029 0 1600938 25100655 23189574 107115634 98672906 -614734 4220896 236973881 261024350 57055850 51291313 179918031 209733037 Otterbein University is an inclusive community dedicated to educating the whole person in the context of humane values. Our mission is to prepare graduates to think deeply and broadly, to engage locally and globally, and to advance their professions and communities. (continued on Schedule O) false false 85899225 38006303 86527634 OTTERBEIN UNIVERSITY'S COMMITMENT IS TO THE LIBERAL ARTS AS THE BASE OF ALL LEARNING. THREE FEATURES CREATE A DISTINCTIVE LEARNING CULTURE: 1) FROM OUR FOUNDING OTTERBEIN HAS BEEN INTENTIONALLY INCLUSIVE OF WOMEN AND PERSONS OF COLOR; 2) OTTERBEIN'S GOVERNANCE SYSTEM INCLUDES STUDENTS AND FACULTY IN DECISION-MAKING THROUGH A SINGLE COLLEGE SENATE; AND 3) INTERDISCIPLINARY EXPERIENCES THROUGH INTEGRATIVE STUDIES (STUDY OF WORLD CULTURE TO UNDERSTAND HUMAN NATURE AND OUR PLACE IN THE UNIVERSE) AND THE SENIOR YEAR EXPERIENCE (CONNECTING MAJORS TO AN INTERDISCIPLINARY EXPERIENCE). THE AUTUMN TERM ENROLLMENT FOR 2020-2021 WAS 2,652, CONSISTING OF 2,313 UNDERGRADUATE STUDENTS AND 339 GRADUATE STUDENTS. 540 STUDENTS RECEIVED BACHELORS DEGREES, 130 RECEIVED MASTERS DEGREES AND 5 RECEIVED DOCTORAL DEGREES IN 2020-2021. THE UNIVERSITY BELIEVES THAT LIVING ON CAMPUS SUPPORTS THE MISSION OF EDUCATING THE WHOLE PERSON BY PROVIDING STUDENTS WITH OPPORTUNITIES TO BUILD RELATIONSHIPS WITH PEOPLE FROM DIVERSE BACKGROUNDS AND TO ACTIVELY PARTICIPATE IN CAMPUS LIFE. (CONTINUED IN SCHEDULE O). 85899225 true true false true false false false false true true true false false true true false true true false true false false false false false false false true true true false false false false false false true false false true true true false false true true false false false true 3173 0 true 1556 true true true false false false false false true 1 false false false false false X 24 21 false false true false false false false true true false false true true true true true true true false false X JULIE SOSA 6148231040 1 South Grove St Westerville OH 430812006 X Al Waterhouse Assistant Secretary 2.0 X X 0 0 0 Cheryl L Herbert Vice Chair 2.0 X X 0 0 0 Christopher Kaiser Secretary 2.0 X X 0 0 0 John Comerford President of the University 50.0 X X 378725 0 40852 Mark R Thresher Chairman 2.0 X X 0 0 0 William E Harrell Jr Vice Chairman 2.0 X X 0 0 0 Alan Varrasso Trustee 2.0 X 0 0 0 Brant O Smith Trustee 2.0 X 0 0 0 Daniel Gifford Trustee 2.0 X 0 0 0 David W Fisher Trustee 2.0 X 0 0 0 Deborah E Currin Trustee 2.0 X 0 0 0 Dr Joan Esson Trustee and Professor 50.0 X 77019 0 14570 Dr Joan Rocks Trustee and Professor 50.0 X 122033 0 16940 Dr Melinda Phinney Trustee 2.0 X 0 0 0 Elijah McCutcheon Trustee and Student 2.0 X 2731 0 0 Jim Francis Trustee 2.0 X 0 0 0 Jocelyn Curry Trustee 2.0 X 0 0 0 Larry C Brown Trustee 2.0 X 0 0 0 Lisa Hinson Trustee 2.0 X 0 0 0 Meredith Marshall Trustee and Student 2.0 X 1685 0 0 Nevalyn Fritsche-Nevil Trustee 2.0 X 0 0 0 Peter R Bible Trustee 2.0 X 0 0 0 Rebecca Princehorn Trustee 2.0 X 0 0 0 Theresa Harris Trustee 2.0 X 0 0 0 Susan Bolt VP of Business Affairs 50.0 X 167227 0 30786 Wendy Sherman Heckler Provost 50.0 X 187402 0 11127 Dawn Stewart Vice President of Student Affairs 50.0 X 140724 0 6316 Erin Bender Executive Director of The Point 50.0 X 121691 0 38647 Jefferson Blackburn Smith Vice President of Enrollment Management 50.0 X 166086 0 21753 Karl Willie Neumann Director of ITS Services 50.0 X 166381 0 5062 Michael McGreevey VP of Institutional Advancement 50.0 X 176121 0 38629 1707825 0 224682 35 false true false Eat' N Park Hospitality Group 285 E Waterfront Homestead PA 15120 Campus Dining Service 5807911 Atalian 646 Parson Avenue Columbus OH 43206 Campus Janitorial Service 682362 WFF 211 S Jefferson Ave St Louis MO 63103 Campus Janitorial Service 495083 Ellucian 4 Country View Road Malvern PA 19355 Software Hosting Services 403892 Coveware 50 Charles St Westport CT 06880 Contracted Service 319970 10 0 0 647 0 5978570 3341557 293089 9320774 Tuition and Fees 611310 76144490 76144490 Residence Halls 721310 5894973 5894973 Dining Services 722514 4045767 4045767 Organized Activities 611710 180720 180720 Other Auxiliary Services 611710 46790 46790 0 0 0 0 86312740 2291617 49923 2241694 3883 3883 583440 110931 472509 0 472509 472509 51313992 47051243 4262749 0 4262749 4262749 5096 647 1551 3545 3545 0 0 0 0 0 0 0 0 Concessions 611710 13757 13757 EXTERNAL PRINTING 611710 11091 11091 201137 201137 0 0 225985 102893802 86527634 61014 6984380 38006303 38006303 0 0 1090531 254631 793287 42613 2021 2021 29766992 25390302 3421345 955345 19487 19425 62 4454110 3224492 1064176 165442 2143888 1784950 292024 66914 91871 7248 82209 2414 73515 73515 26000 26000 317017 317017 7564167 7067348 393038 103781 457494 146615 310060 819 6074306 3599184 2388300 86822 1627213 628758 967241 31214 241975 41247 145718 55010 267345 259678 6807 860 110720 84036 22488 4196 1141076 1113892 27184 4522542 3914173 522923 85446 619502 329822 289680 Bad Debt and Collection Costs 54831 27121 27710 0 0 0 0 98672906 85899225 11172743 1600938 396 396 10436415 12216423 1799968 1811034 1627171 2231124 0 0 0 0 1591641 1224930 827345 941921 185953957 85183918 104298812 100770039 101681113 122464840 12247807 17719096 0 2463213 1644547 236973881 261024350 6467630 5860585 4067888 1160599 33366657 31327217 0 0 11149115 11169821 2004560 1773091 57055850 51291313 X 106471122 120738352 73446909 88994685 179918031 209733037 236973881 261024350 X 4220896 25494409 99701 X false true X true true true X 6799480 7059889 4153882 6473619 9320774 33807644 0 0 6799480 7059889 4153882 6473619 9320774 33807644 1100892 32706752 1212046 2924377 2524552 2843846 2878940 12383761 0 0 0 0 0 0 9131 7317 7426 7320 5096 36290 46227695 460545715 0.7075 0.6872 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS FUNDRAISING NOT INCLUDING CONTRIBUTION PORTION, COLUMN A - 9131.0, COLUMN B - 7317.0, COLUMN C - 7426.0, COLUMN D - 7320.0, COLUMN E - 5096.0, COLUMN F - 36290.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 26000 false false 26000 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Lobbying firm provided governmental affairs consulting in an effort to find governmental grant monies for the university. 99106831 921344 28430061 2527279 3127547 122803410 101386335 906044 2149848 2381492 2953904 99106831 97776161 1188086 7219814 2119645 2678081 101386335 93103042 1173972 8197943 2074788 2624008 97776161 85764278 1577737 10454264 2031510 2661727 93103042 0.3504 0.3047 0.3449 false false 17531340 17531340 94948309 43030501 51917808 36885280 13734825 23150455 30024791 25460229 4564562 6564237 2958363 3605874 100770039 Hedged Strategies & Real Assets 17719096 F 17719096 Annuities and Trusts Payable 347342 Deposits 221702 Advances from Fed Govt and Student Loans 1204047 1773091 X Schedule D, Part V, Line 4 Intended uses of endowment funds The University's endowment consists of over 400 individual funds established for a variety of purposes. Specifically, these purposes include providing scholarships to students to attend the university as well as supporting the programs and activities of the university. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The University is exempt from federal income taxes under Section 501(c)(3) of the U.S. Internal Revenue Code. For the years ended June 30, 2021 and 2020, the University had no tax expense with regard to unrelated business income. Generally accepted accounting principles prescribes recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if a tax position is more-likely-than-not sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely being realized on examination. For tax positions not meeting the more likely-than-not test, no tax benefit will be recorded. Management has concluded that they are unaware of any tax benefits or liabilities to be recognized at June 30, 2021 and 2020. The University would recognize interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The University has no amounts accrued for interest or penalties for the years ended June 30, 2021 and 2020. The University does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. 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 Advertisements placed in local newspapers and online websites announcing registration dates and programs include a summary statement of the university's nondiscrimination policy. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The university receives funding from the federal government for federal work-study, federal supplemental educational opportunity grants and teaching grant programs. In addition, students may receive veterans benefits and grants or loans through the Federal Pell Grant, Federal Stafford Loan, parent loans for undergraduate students (Plus), graduate plus loans, Federal nursing grant or loans, or through similar state programs including the Ohio College Opportunity Grant. Central America and the Caribbean 0 0 Investments 4346000 0 0 0 0 0 0 4346000 0 4346000 true false true true false false true Scholarships and Grants for Tuition 2222 38006303 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The majority of grants and assistance provided by the university are in the form of scholarships and financial aid to offset the cost of tuition, room and board for its students. These funds are awarded through the university's financial aid office based on a combination of merit and need and are disbursed directly to the student's billing account with the university. X X X true true X X X false false false false false false false false false John Comerford President of the University 314834 0 0 0 63891 0 8160 0 32692 0 419577 0 0 0 Susan Bolt VP of Business Affairs 165643 0 0 0 1584 0 4419 0 26367 0 198013 0 0 0 Wendy Sherman Heckler Provost 186850 0 0 0 552 0 9342 0 1785 0 198529 0 0 0 Erin Bender Executive Director of The Point 121451 0 0 0 240 0 3349 0 35298 0 160338 0 0 0 Jefferson Blackburn Smith Vice President of Enrollment Management 165054 0 0 0 1032 0 19046 0 2707 0 187839 0 0 0 Karl Willie Neumann Director of ITS Services 163587 0 0 0 2794 0 3804 0 1258 0 171443 0 0 0 Michael McGreevey VP of Institutional Advancement 175089 0 0 0 1032 0 4636 0 33993 0 214750 0 0 0 Schedule J, Part I, Line 1a Travel for companions Companion travel for the president is allowed if the purpose of the trip is for business related to Otterbein. No portion of the companion travel is considered a taxable benefit. Schedule J, Part I, Line 1a Housing allowance or residence for personal use The University provides the president with an allowance for housing. This benefit has been treated as taxable compensation. Schedule J, Part I, Line 1a Health or social club dues or initiation fees Membership dues are paid to a social club on behalf of the president. This benefit has been treated as taxable compensation. A Ohio Higher Education Facility Commission (2015) 346849674 000000000 2015-03-01 11375000 REFUNDING OF 11/9/2005 false false false B Ohio Higher Education Facility Commission (2016) 346849674 67756DJE7 2016-11-09 20231847 Refunding of 2007 and 2008A bonds false false false C Ohio Higher Educational Facility Commission (2017) 346849674 000000000 2017-05-25 5692000 Refunding of 2008B bonds false false false A 1810000 0 11375000 0 0 140317 0 0 0 11234683 0 false true true true B 4486847 0 20231847 0 0 91625 20140222 false true true true C 742000 0 5692000 0 5692000 true false true true A false false true false false 0.003 0.0 0.003 false false true B false false true false false 0.003 0.0 0.003 false false true C false false true false false 0.004 0.0 0.004 false false true A false false false false false false false false true B false true false false false false false false true C false true false false false false false false true A true B true C true Schedule K, Part II, Line 3 Total Proceeds of 2007 Bond Issue Total proceeds of issue reported on Part II, Line 3 is equal to Part I, Column (E) issue price of $11,254,836 and investment earnings of $103,713. Schedule K, Part II, Line 3 Total Proceeds of 2008 Bond Issue Total proceeds of issue reported on Part II, Line 3 is equal to Part I, Column (E) issue price of $21,140,144 and investment earnings of $122,656. SEE ATTACHED SCHEDULE 48639 FINANCIAL AID Schedule L, Part III Grants or assistance benefiting interested persons Colleges, Universities and primary and secondary schools are not required to identify interested persons to whom they provided scholarships, fellowships and similar financial assistance. Pursuant to the instructions to Form 990, Schedule L. Part III, columns (A) and (B) have been left blank. The discounted tuition was provided to student trustees and / or dependents of University employees who are also listed as Interested Persons on Schedule VII. X 3 7000 Market value X 300 Market value X HORSES 3 250000 Market value X Equipment 1 7495 Market value X Musical Instruments 1 4000 Market value X Misc 3 24294 Market value 3 false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - HORSES THE ORGANIZATION RECEIVED 3 SEPARATE CONTRIBUTIONS/HORSES. Other - Equipment NUMBER OF CONTRIBUTIONS - 1 Art - Works of art - Number of contributions - 3 Other - Musical Instruments Number of contributions - 1 Books and publications - Number of contributions - 1 Other - Misc Number of Contributors - 3 Form 990, Part III, Line 4a Program Service Description (CONTINUED FROM FORM 990, PART III, LINE 4A) 57% OF TRADITIONAL AGED STUDENTS LIVED IN CAMPUS HOUSING IN 2020-2021. IN SUPPORT OF THE WELL BEING OF THE STUDENTS LIVING ON CAMPUS AND THOSE COMMUTING TO CLASSES, THE UNIVERSITY PROVIDES SEVERAL MEAL AND DINING OPTIONS. Form 990, Part III, Line 1 ORGANIZATIONS MISSION (continued from core form part III, line 1) An Otterbein education is distinguished by the intentional blending of the liberal arts and professional studies, combined with a unique approach to integrating direct experience into all learning. Otterbein has been named to the President's Higher Education Community Service honor roll since the list's inception in 2006 and consistently stands in its category's top 15% in U.S. News & World Report's guide to "America's Best Colleges". Otterbein offers more than seventy undergraduate majors; five master's programs including a doctorate in nursing practice (DNP). It's picturesque campus is situated in Westerville, Ohio, America's fifth friendliest town (Forbes), just minutes from Columbus, Ohio the 14th largest city in the country by population. Otterbein's commitment to opportunity started with its founding in 1847 as one of the nation's first universities to welcome women and persons of color to its community of teachers and learners, which now numbers 2,700 undergraduate and graduate students. Otterbein remains committed to its relationship with the United Methodist Church and its spirit of inclusion, and welcomes people of all backgrounds. Form 990, Part VI, Line 15b COMPENSATION REVIEW OF OFFICERS/KEY EMPLOYEES The president reviews and approves compensation for the various vice presidents, but it does not get reviewed and approved by an authorized body of the organization and therefore this questions has been marked "no" as indicated in the instructions. The president does reference compensation studies, reviews other industry compensation compilations and compares compensation of those with similar expertise at comparable institutions. Form 990, Part VI, Line 4 Significant changes to organizational documents During the fiscal year ended June 30, 2021, the organization amended their Code of Regulations (Bylaws) that give the board of trustees the right, at its sole discretion, to extend the terms of the Chairman and the Vice Chairman on the board by one additional year. Form 990, Part VI, Line 11b Review of form 990 by governing body The Audit Committee of the Board of Trustees and the President of the University reviewed the completed Form 990 in detail prior to filing with the IRS. The entire Board of Trustees is given access to the filing copy prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy All Board members and officers sign a conflict of interest disclosure form annually. Staff in the President's Office review the signed forms for completeness and disclosure of conflicts. Any member who has a conflict of interest recuses himself or herself from the discussion and voting of the related topics at Board meetings. All interested persons, including board members, officers, key employees and highly compensated individuals also complete an annual questionnaire regarding potential conflicts which might exist. The responses to this questionnaire are reviewed by the Office of Business Affairs. If a potential or actual conflict of interest is identified, the organization takes the appropriate action to address such conflict. The employee handbook has a conflict of interest statement that covers all employees of the University. Form 990, Part VI, Line 15a Process to establish compensation of top management official The President's compensation was reviewed by the Executive Committee of the Board of Trustees. The Executive Committee obtained and relied upon review of presidential compensation packages at comparable institutions and review of the market candidates with similar levels of expertise. This process is completed annually and deliberated and approved in executive session. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code section 6104. These documents are not available to the public at this time. Form 990, Part VII, Section A, Line 1a COMPENSATION The two student trustees listed in Part VII were compensated for part-time employment by the university. Neither were compensated for board member services. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Misc - Total Revenue: 201137, Related or Exempt Function Revenue: 201137, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Unrealized gains (loss) on perpetual trusts held by others - 132435; Change in value of split interest agreements - -32734; Campus West LLC 1 SOUTH GROVE STREET WESTERVILLE OH 43081 314379532 holding/development OH 0 8730396 OTTERBEIN UNIVERSITY Charitable Remainder Trust Beneficial Trust OH NA Trust false false false false false false false false false false false false false false false false false false false false