2022-05-15T10:22:37-05:00 2021-06-30 420714325 RSM US LLP 6 S PATTERSON BLVD DAYTON OH 45402 990 2020-07-01 310537177 THE BOARD OF DIRECTORS OF WITTENBERG COLLEGE BOAR 9373277009 200 WEST WARD STREET SPRINGFIELD OH 45501 ROBERT G YOUNG VP FINANCE & ADMINISTRATION 9373277009 2022-05-14 1 ROBERT YOUNG 999009999 KAREN O CRIM P00368385 9372980201 2022-05-14 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z WITTENBERG UNIVERSITY DR MICHAEL FRANDSEN 200 WEST WARD STREET SPRINGFIELD OH 45501 133781024 0 X WWW.WITTENBERG.EDU X 1845 OH WITTENBERG UNIVERSITY PROVIDES A LIBERAL ARTS EDUCATION DEDICATED TO INTELLECTUAL INQUIRY AND WHOLENESS OF PERSON WITHIN A DIVERSE RESIDENTIAL COMMUNITY. REFLECTING ITS LUTHERAN HERITAGE, WITTENBERG CHALLENGES STUDENTS TO BECOME RESPONSIBLE GLOBAL CITIZENS, TO DISCOVER THEIR CALLINGS, AND TO LEAD PERSONAL, PROFESSIONAL, AND CIVIC LIVES OF CREATIVITY, SERVICE, COMPASSION, AND INTEGRITY. 24 23 1483 50 -29500 0 10861782 16575957 71289822 67018965 7012536 7026191 14108 -38854 89178248 90582259 37200681 36610311 0 0 26762401 23808549 180476 184002 2506185 32522770 26449014 96666328 87051876 -7488080 3530383 198135859 210164977 61600340 63185758 136535519 146979219 X WITTENBERG UNIVERSITY PROVIDES A LIBERAL ARTS EDUCATION DEDICATED TO INTELLECTUAL INQUIRY AND WHOLENESS OF PERSON WITHIN A DIVERSE RESIDENTIAL COMMUNITY. REFLECTING ITS LUTHERAN HERITAGE, WITTENBERG CHALLENGES STUDENTS TO BECOME RESPONSIBLE GLOBAL CITIZENS, TO DISCOVER THEIR CALLINGS, AND TO LEAD PERSONAL, PROFESSIONAL, AND CIVIC LIVES OF CREATIVITY, SERVICE, COMPASSION, AND INTEGRITY. 0 0 61839625 36610311 55645942 WITTENBERG UNIVERSITY CURRENTLY ENROLLS APPROXIMATELY 1,300 FULL-TIME AND PART-TIME STUDENTS WHO PURSUE DEGREES IN MORE THAN 33 MAJOR FIELDS OF STUDY. THE UNIVERSITY HOLDS REGIONAL ACCREDITATION FROM THE HIGHER LEARNING COMMISSION (HLC) WHILE SOME ACADEMIC DEPARTMENTS HOLD SPECIALTY ACCREDITATION FOR SPECIFIC DEGREE PROGRAMS. WITTENBERG UNIVERSITY IS AUTHORIZED TO CONFER DEGREES OF BACHELOR OF ARTS, BACHELOR OF SCIENCE, BACHELOR OF FINE ARTS, BACHELOR OF MUSIC, BACHELOR OF MUSIC EDUCATION. THE UNIVERSITY IS ALSO AUTHORIZED TO CONFER MASTER-LEVEL DEGREES INCLUDING A MASTER OF ARTS IN EDUCATION, MASTER OF SCIENCE IN ANALYTICS, AND A MASTER OF ARTS IN ATHLETIC COACHING. 8865762 0 10349778 WITTENBERG IS A RESIDENTIAL CAMPUS WITH APPROXIMATELY 90% OF ITS STUDENTS RESIDING IN UNIVERSITY HOUSING. STUDENTS MAY CHOOSE TO LIVE IN ONE OF THE 7 DISTINCT RESIDENCE HALLS IF THEY ARE FRESHMAN OR SOPHOMORES. WITTENBERG ALSO OFFERS A WIDE SELECTION OF HOUSES AND APARTMENTS FOR JUNIORS AND SENIORS. UNIVERSITY DINING IS AVAILABLE ON CAMPUS AND THE STUDENT CENTER HOUSES A BOOKSTORE, CAMPUS MAILROOM, GAME ROOM, LOUNGES AND OTHER AMENITIES. 8618986 0 1023245 STUDENTS AT WITTENBERG HAVE THE OPPORTUNITY TO PARTICIPATE IN MORE THAN 100 CO-CURRICULAR ORGANIZATIONS WITH MULTIPLE LEADERSHIP OPPORTUNITIES. STUDENT ORGANIZATIONS ARE SOME OF THE MOST ACTIVE AND IMPACTFUL GROUPS ON CAMPUS. WITTENBERG OFFERS A BROAD-BASED INTERCOLLEGIATE ATHLETIC PROGRAM, NOW OFFERING 24 VARSITY TEAMS 11 FOR MEN AND 13 FOR WOMEN. THERE IS SOMETHING TO MEET EVERY STUDENT'S EXTRACURRICULAR NEED. 79324373 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 0 1 1 0 1 0 1 1 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 88 0 1 1483 1 1 1 1 CJ 0 0 0 1 1 0 0 0 0 0 0 X 24 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 AR KY MA MD MI MT NV NH NY OH OR WA X ROBERT YOUNG 9373277009 200 WEST WARD STREET SPRINGFIELD OH 45501 DR MICHAEL L FRANDSEN PRESIDENT 40.00 X X 315696 0 83049 WILLIAM D EDWARDS BOARD CHAIR 1.00 X X 0 0 0 ERIC C RUSNAK BOARD VICE CHAIR 1.00 X X 0 0 0 WENDY G FORD BOARD SECRETARY 1.00 X X 0 0 0 MARTIN J UHLE BOARD TREASURER 1.00 X X 0 0 0 ROY K ALLEN BOARD MEMBER (UNTIL 12/31/20) 1.00 X 0 0 0 DAVID BAINES BOARD MEMBER 1.00 X 0 0 0 WESLEY C BATES BOARD MEMBER 1.00 X 0 0 0 WILLIAM BOGGS BOARD MEMBER 1.00 X 0 0 0 REV SUZANNE B DILLAHUNT BOARD MEMBER 1.00 X 0 0 0 REV JONATHAN L EILERT BOARD MEMBER (UNTIL 12/31/20) 1.00 X 0 0 0 JAMES J HENSON BOARD MEMBER (UNTIL 12/31/20) 1.00 X 0 0 0 ALVERA S HOOPER BOARD MEMBER 1.00 X 0 0 0 HON JANET JACKSON BOARD MEMBER 1.00 X 0 0 0 DOUGLAS E KENTFIELD BOARD MEMBER 1.00 X 0 0 0 JAMES LAKSO BOARD MEMBER 1.00 X 0 0 0 ROBERT G MERZWEILER BOARD MEMBER 1.00 X 0 0 0 FREDERICK B MITCHELL BOARD MEMBER (UNTIL 12/31/20) 1.00 X 0 0 0 STEPHEN M NEELY BOARD MEMBER 1.00 X 0 0 0 REV DR SCOTT M NESS BOARD MEMBER 1.00 X 0 0 0 REV CATHERINE SCHIBLER-KEEGAN BOARD MEMBER 1.00 X 0 0 0 LEWIS W SHAW BOARD MEMBER 1.00 X 0 0 0 JOHN A SHUMATE BOARD MEMBER 1.00 X 0 0 0 DR ALAN STEWART BOARD MEMBER 1.00 X 0 0 0 RONALD SZUCH BOARD MEMBER 1.00 X 0 0 0 JAMES WADE BOARD MEMBER 1.00 X 0 0 0 SCOTT WATTERS BOARD MEMBER 1.00 X 0 0 0 JAMES R WYMER BOARD MEMBER 1.00 X 0 0 0 ROBERT YOUNG VP/CFO & ASSISTANT TREASURER 40.00 X 188394 0 32921 REBECCA KOCHER VP ADVANCEMENT & ALUMNI ENGAGEMENT 40.00 X 191391 0 18799 MICHELLE MATTSON PROVOST 40.00 X 178763 0 13017 CAROLA THORSON VP OF ENROLLMENT MANAGEMENT 40.00 X 159478 0 19061 CASEY GILL VPSD 40.00 X 123744 0 17556 EDWARD HASECKE PROFESSOR OF POLITICAL SCIENCE 40.00 X 118728 0 1195 1276194 0 185598 12 0 1 0 PARKHURST DINING SERVICES PO BOX 644091 PITTSBURG PA 15264 DINING/CATERING SERVICES 2932901 ALPHA OMEGA BUILDING SERVICES INC 2843 CULVER AVE KETTERING OH 45429 JANITORIAL SERVICES 1066439 WAYBETTER MARKETING INC 4001 CHANTHAM ROAD COLUMBIA MD 21044 MARKETING SERVICES 308337 PROSTRATUS LLC 20 S LIMESTON STREET 250 SPRINGFIELD OH 45502 IT SERVICES 247025 SIMPSON SCARBOROUGH 2000 DUKE STREET SUITE 300 ALEXANDRIA VA 22314 CONSULTING SERVICES 235945 17 5815089 10760868 2055724 16575957 TUITION AND FEES 611310 55645942 55645942 AUXILIARY ENTERPRISE REVENUE 611710 10349778 10349778 STUDENT SERVICES 611710 1023245 1023245 67018965 2433010 206 2432804 46885685 902058 42787140 407422 4098545 494636 4593181 4128 4589053 29942 4203 25739 25739 PARTNERSHIP INCOME 900099 -64593 -33834 -30759 -64593 90582259 67018965 -29500 7016837 36348176 36348176 262135 262135 508408 432859 52264 23285 19103266 16264520 1963816 874930 91669 26584 44918 20167 2727809 2322456 280419 124934 1377397 1172716 141596 63085 477947 406924 49133 21890 75075 63919 7718 3438 184002 184002 343445 292409 35306 15730 2536047 2135426 280053 120568 460691 392232 47359 21100 925068 787603 95097 42368 848911 722763 87268 38880 8627425 7345390 886899 395136 310264 264159 31895 14210 2603823 2216895 267673 119255 3607931 3071793 370895 165243 FOOD SERVICE EXPENSES 2459927 2094382 252880 112665 DEPARTMENTAL PROGRAMS 2338882 1991324 240437 107121 BOOKS AND RECORDS 563498 479762 57928 25808 MEMBERSHIPS 270080 229946 27764 12370 87051876 79324373 5221318 2506185 5482 7600 12098490 17054061 5871649 3284099 3232445 4603023 503200 385079 171852667 120879007 54196340 50973660 74461760 85689129 32251429 34027645 6856421 5906654 8658643 8234027 198135859 210164977 8473730 9775418 2928608 3055345 42605345 40882044 1200941 983679 6391716 8489272 61600340 63185758 X -3347117 -9293969 139882636 156273188 136535519 146979219 198135859 210164977 X 3530383 23466346 -16553029 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 0 PART II-B, LINE 1: THE ORGANIZATION PAYS MEMBERSHIP DUES TO ORGANIZATIONS, SUCH AS NACUBO, WHICH MAY ENGAGE IN LOBBYING ACTIVITIES. THEREFORE, A PORTION OF THE DUES MAY BE ATTRIBUTABLE TO LOBBYING ACTIVITIES; THIS AMOUNT, HOWEVER, IS IMMATERIAL. THE ORGANIZATION DOES NOT DIRECTLY PARTICIPATE IN LOBBYING ACTIVITIES. 113165026 944659 29662218 2521389 15648342 125602172 116171827 1341242 838479 2481908 2704614 113165026 113057008 2520584 5629827 2408725 2626867 116171827 103723532 6597470 7477660 2432691 2308963 113057008 96135296 4554757 8082019 2348013 2700527 103723532 0.07485 0.92515 0.00000 0 0 4881732 4881732 125487534 86528876 38958658 40566880 34350131 6216749 916521 916521 50973660 ALTERNATIVE INVESTMENTS 34027645 F 34027645 ACCOUNTS HELD ON BEHALF OF OTHERS 612732 ANNUITIES AND TRUSTS PAYABLE 2155949 FEDERAL GOVERNMENT LOANS & GRANTS 2350909 DUE FROM/TO 3369682 8489272 X PART V, LINE 4: THE UNIVERSITY'S ENDOWMENT CONSISTS OF VARIOUS INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE GOVERNING BODY TO FUNCTION AS ENDOWMENTS (BOARD-DESIGNATED ENDOWMENT FUNDS). AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (GAAP), NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING BOARD-DESIGNATED ENDOWMENT FUNDS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE UNIVERSITY HAS A POLICY (THE SPENDING POLICY) OF APPROPRIATING FOR EXPENDITURE EACH YEAR AS A PERCENTAGE OF ITS ENDOWMENT FUND'S AVERAGE FAIR VALUE OVER THE TWELVE QUARTERS ENDING DECEMBER 31ST OF THE PRIOR CALENDAR YEAR. THE POLICY ALLOWS FOR APPROPRIATIONS IN EXCESS OF 7% BASED UPON APPROVAL BY THE BOARD OF DIRECTORS. IN ESTABLISHING THIS POLICY, THE UNIVERSITY CONSIDERED THE LONG TERM EXPECTED RETURN ON ITS ENDOWMENT. ACCORDINGLY, OVER THE LONG-TERM, THE UNIVERSITY EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT AN ACCEPTABLE LEVEL. THIS IS CONSISTENT WITH THE UNIVERSITY'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM, AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. PART X, LINE 2: FROM THE AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2021: THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE UNIVERSITY GENERATES MINOR AMOUNTS OF UNRELATED BUSINESS INCOME, ANNUALLY FILES FORM 990T AND PAYS TAXES ON SUCH INCOME. THE UNIVERSITY RECOGNIZES THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE UNIVERSITY, THE CONTINUED TAX-EXEMPT STATUS OF BONDS ISSUED BY THE UNIVERSITY AND VARIOUS POSITIONS RELATED TO POTENTIAL SOURCES OF UNRELATED TAXABLE INCOME. THE UNIVERSITY BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. AS OF JUNE 30, 2021, THE UNIVERSITY'S INCOME TAX YEARS FROM 2018 AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, AS WELL AS VARIOUS STATE AND LOCAL TAXING AUTHORITIES. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 WITTENBERG IS COMMITTED TO ENSURING A DIVERSE ENVIRONMENT FOR ALL INDIVIDUALS. AS SUCH, WE INCORPORATE THIS COMMITMENT ON SEARCH MATERIALS, THE WEBSITE, RECRUITMENT PUBLICATIONS, AND STUDENT, FACULTY, STAFF HANDBOOKS, AMONG OTHER COMMUNICATIONS BOTH INTERNALLY AND EXTERNALLY. SCHEDULE E, PART I, LINE 6 WITTENBERG UNIVERSITY RECEIVES FINANCIAL ASSISTANCE FROM THE U.S. GOVERNMENT IN CONNECTION WITH THE PELL GRANT AND SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAMS. WITTENBERG UNIVERSITY ALSO RECEIVES SUPPORT FROM THE STATES OF OHIO AND PENNSYLVANIA FOR CERTAIN PROGRAMS. 1 EAST ASIA AND THE PACIFIC 0 0 SCHOLARSHIPS EDUCATION 81532 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 SCHOLARSHIPS EDUCATION 53950 NORTH AMERICA 0 0 SCHOLARSHIPS EDUCATION 65000 SOUTH AMERICA 0 0 SCHOLARSHIPS EDUCATION 14500 SUB-SAHARAN AFRICA 0 0 SCHOLARSHIPS EDUCATION 30903 RUSSIA AND NEIGHBORING STATES 0 0 SCHOLARSHIPS EDUCATION 16250 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 1930536 EAST ASIA AND THE PACIFIC FUNDRAISING EUROPE (INCLUDING ICELAND & GREENLAND) FUNDRAISING 0 0 0 0 0 0 2192671 0 2192671 SCHOLARSHIPS EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 4 81532 PAID TO UNIVERSITY ON STUDENTS' BEHALF SCHOLARSHIPS EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU 2 53950 PAID TO UNIVERSITY ON STUDENTS' BEHALF SCHOLARSHIPS NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 2 65000 PAID TO UNIVERSITY ON STUDENTS' BEHALF SCHOLARSHIPS SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 1 14500 PAID TO UNIVERSITY ON STUDENTS' BEHALF SCHOLARSHIPS SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 1 30903 PAID TO UNIVERSITY ON STUDENTS' BEHALF SCHOLARSHIPS RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 1 16250 PAID TO UNIVERSITY ON STUDENTS' BEHALF 1 0 0 1 1 0 PART III ACCOUNTING METHOD: X X X X 1 RUFFALO NOEL LEVITZ LLC PO BOX 718 DES MOINES IA 503030718 STRATEGIC DEVELOPMENT AND DELIVERY OF SOLICITATIONS 0 0 184002 -184002 184002 -184002 AL AR CA CT FL GA HI IL KS LA ME MA MI MS MO NJ NM NC ND OH OK OR PA SC UT VA WA WV KY RI WI TN CO DC MN NV NH NY 29942 1150 3053 1 1.00000 29942 1150 3053 4203 25739 OH 0 OHIO DOES NOT REQUIRE A CHARITABLE ORGANIZATION TO HAVE A LICENSE TO CONDUCT A RAFFLE. THE ORGANIZATION COMPLIES WITH THE RECORDKEEPING REQUIREMENTS OF ORC 2915.10. 0 1 0 1.00000 NOAH LAMB 200 WEST WARD STREET SPRINGFIELD OH 45504 1 29942 3053 RALLYUPCOM LLC 7650 E BROADWAY BLVD STE 203 TUCSON AZ 85710 NOAH LAMB 0 RECORD KEEPING X 0 1 INSTITUTIONAL SCHOLARSHIPS & AWARDS 1432 33826787 ENDOWED & OTHER SCHOLARSHIPS 270 2521389 PART I, LINE 2: PROCEDURES FOR MONITORING USE OF GRANT FUNDS IN THE UNITED STATES: THE ORGANIZATION USES STUDENT FINANCIAL AID GUIDELINES TO MONITOR THE USE OF GRANT FUNDS. WITTENBERG UNIVERSITY ONLY AWARDS INSTITUTIONAL AND PRIVATELY FUNDED FINANCIAL AID AS ASSISTANCE FOR STUDENTS BASED ON A CASE-BY-CASE BASIS, BASED ON MERIT, NEED, AND EXTRACURRICULAR ACTIVITIES. IN DOING SO, THE UNIVERSITY'S FINANCIAL AID DEPARTMENT ADHERES STRICTLY TO ALL FEDERAL AND STATE REGULATIONS AND IS SUBJECT TO THE COMPLIANCE AND INTERNAL CONTROL REQUIREMENTS OF OMB-A133, IN WHICH THEY FOLLOW ALL APPLICABLE GUIDELINES. THE FINANCIAL AID OFFICE AWARDS GRANTS AND OTHER FORMS OF FINANCIAL ASSISTANCE TO STUDENTS BASED ON REVIEW OF SELECT DATA AND ACCORDING TO A SPECIFIED METHODOLOGY. DATA USED IS MAINTAINED IN EITHER PHYSICAL OR ELECTRONIC FORMAT UNTIL NO LONGER REQUIRED BY RECORD RETENTION GUIDELINES. GENERALLY, ALL RECORDS ARE MAINTAINED FOR THE MOST RECENT FISAP REPORTING YEAR, PLUS THE THREE YEARS PRIOR. X X X 1 1 X X X X 0 1 0 0 0 0 0 0 0 DR MICHAEL L FRANDSEN PRESIDENT 305968 0 0 0 9728 0 24500 0 58549 0 398745 0 0 0 ROBERT YOUNG VP/CFO & ASSISTANT TREASURER 187933 0 0 0 461 0 3400 0 29521 0 221315 0 0 0 REBECCA KOCHER VP ADVANCEMENT & ALUMNI ENGAGEMENT 191091 0 0 0 300 0 3333 0 15466 0 210190 0 0 0 MICHELLE MATTSON PROVOST 177587 0 0 0 1176 0 3083 0 9934 0 191780 0 0 0 CAROLA THORSON VP OF ENROLLMENT MANAGEMENT 159234 0 0 0 244 0 2805 0 16256 0 178539 0 0 0 PART I, LINE 1A DR. MICHAEL L. FRANDSEN WAS HIRED IN JULY 2017. HE RECEIVES PERSONAL USE OF A RESIDENCE, A CAR AND A CLUB MEMBERSHIP. THE CLUB MEMBERSHIP AND THE CAR, PERSONAL USE TAXABLE, ARE INCLUDED IN HIS TAXABLE COMPENSATION REPORTED ON THIS FORM 990. THE PERSONAL USE OF A RESIDENCE IS NOT INCLUDED IN 2020 TAXABLE COMPENSATION BUT IS REPORTED IN COLUMN D AS A NONTAXABLE BENEFIT. THE RESIDENCE IS FURNISHED FOR THE CONVENIENCE OF WITTENBERG UNIVERSITY AND THE ANNUAL VALUE OF THE RESIDENCE IS $24,000. THE VALUE OF UTILITIES, HOUSEKEEPING, SUPPLIES, AND OTHER HOME EXPENSES IS $13,522, WHICH IS ALSO REPORTED IN COLUMN D AS A NONTAXABLE BENEFIT. THE RESIDENCE IS AVAILABLE FOR USE TO HOST FACULTY, STAFF, AND STUDENT FUNCTIONS. THE PRESIDENT IS REQUIRED TO LIVE IN THE RESIDENCE AS A CONDITION OF EMPLOYMENT AND THE RESIDENCE IS CONTIGUOUS TO WITTENBERG'S CAMPUS. PART I, LINE 4B DURING THE YEAR THERE WAS A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN PAYMENT MADE PURSUANT TO A CONFIDENTIAL AGREEMENT. ALL AMOUNTS PAID HAVE BEEN PROPERLY REPORTED ON FORM W-2 AND REPORTED IN FORM 990, PART VII, COLUMN D, AND ALSO IN SCHEDULE J, PART II, COLUMN B(III). A PUBLIC FINANCE AUTHORITY 273866124 74445FAC8 2016-10-25 43397732 REFUND OUTSTANDING BONDS, PAY OFF A LINE OF CREDIT, AND CAPITAL PROJECT 0 0 0 A 1800000 43397732 3987731 996832 6882278 2016 1 0 1 1 A 0 0 0 0 1 0 1 A 0 0 0 1 0 0 0 0 1 A 1 SCHEDULE K, PART II, LINE 3: TOTAL PROCEEDS ON LINE 3 ARE NOT IDENTICAL TO THE ISSUE PRICE LISTED IN PART I DUE TO INVESTMENT EARNINGS. X 35 2055724 FMV 0 0 1 1 PART I, COLUMN (B): REPORTING THE NUMBER OF CONTRIBUTIONS. PART I, LINE 32B: THE ORGANIZATION USES SECURITY TRUST TO SELL STOCK GIFTS. ALSO, THE ORGANIZATION ENGAGES WITH ROYALL TO DEVELOP AND MAIL PROMOTIONAL SOLICITATIONS, HOWEVER, ROYALL DOES NOT SOLICIT ON BEHALF OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE MADE AVAILABLE ON THE BOARD'S WEB PORTAL BEFORE FILING. AN INDEPENDENT PUBLIC ACCOUNTING FIRM, THE ORGANIZATION'S CFO AND CONTROLLER, AND THE AUDIT COMMITTEE WILL DO A DETAILED REVIEW OF THE RETURN PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY COMPLETE THE CONFLICT OF INTEREST QUESTIONNAIRE. REPORTED POTENTIAL CONFLICTS ARE DISCLOSED TO THE AUDIT COMMITTEE AND DISCUSSED. IF A CONFLICT IS FOUND, THE MEMBER WITH THE CONFLICT ABSTAINS FROM VOTING ON THE RELATED ISSUE. FORM 990, PART VI, SECTION B, LINE 15 PRESIDENT, OFFICER, & KEY EMPLOYEE COMPENSATION IS REVIEWED USING COMPENSATION SURVEYS AND COMPENSATION DATA FROM PEER INSTITUTIONS. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWED THE PRESIDENT'S COMPENSATION IN 2017 WHEN DR. FRANDSEN WAS HIRED, AND THE PRESIDENT AND THE HUMAN RESOURCES DEPARTMENT CONTINUOUSLY REVIEWS OFFICER AND KEY EMPLOYEE COMPENSATION AND AS NEW EMPLOYEES JOIN THE ORGANIZATION. THE BOARD ANNUALLY REVIEWS THE PRESIDENT'S COMPENSATION AND PERFORMANCE IN CLOSED SESSION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 1,120,263. PARTNERSHIP INCOME FROM K-1S NOT INCLUDED ON FINANCIAL STATEMENTS -482,071. INTERFUND TRANSFER -17,191,221. WEST WARD STREET DEVELOPMENT CORPORATION 200 WEST WARD STREET SPRINGFIELD OH 45501 823768946 SUPPORT WITTENBERG UNIVERSITY'S LONG-TERM FACILITY NEEDS OH 501(C)(3) LINE 12B, II N/A 0 1929 FIELDHOUSE LLC 250 BILL EDWARDS DRIVE SPRINGFIELD OH 45501 474525153 CONSTRUCTION OF HEALTH, WELLNESS, & ATHLETICS FACILITY OH WITTENBERG UNIVERSITY 0 78248561 0 0 1.00000 1929 FIELDHOUSE MASTER TENANT LLC 200 WEST WARD ST SPRINGFIELD OH 45501 823802582 SUPPORTING WITTENBERG UNIVERSITY'S LONG-TERM FACILITY NEEDS OH WITTENBERG UNIVERSITY 0 8620335 0 0 1.00000 CHARITABLE REMAINDER TRUST (1) TRUST AZ N/A T 0 CHARITABLE REMAINDER TRUST (1) TRUST CT N/A T 0 CHARITABLE REMAINDER TRUSTS (2) TRUST IN N/A T 0 CHARITABLE REMAINDER TRUST (1) TRUST NY N/A T 0 CHARITABLE REMAINDER TRUSTS (1) TRUST OH N/A T 0 CHARITABLE REMAINDER TRUSTS (2) TRUST OR N/A T 0 CHARITABLE REMAINDER TRUST (1) TRUST VT N/A T 0 1929 MASTER TENANT MANAGING MEMBER INC 250 BILL EDWARDS DR SPRINGFIELD OH 45501 823772730 SUPPORT WITTENBERG UNIVERSITY'S LONG-TERM FACILITY NEEDS OH N/A C 28 45022 0 1929 MANAGING MEMBER INC PO BOX 720 SPRINGFIELD OH 45501 823786518 SUPPORT WITTENBERG UNIVERSITY'S LONG-TERM FACILITY NEEDS OH N/A C 24968 41276848 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0