OHIO WESLEYAN UNIVERSITY: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- OHIO WESLEYAN UNIVERSITY (EIN 31-4379585)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-05-11
- IRS object ID
- 202241319349301529
- Schema version
- 2020v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-11T07:53:13-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 340677006 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MALONEY NOVOTNY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 SUPERIOR AVE SUITE 700 | AddressLine1Txt |
| City | CLEVELAND | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 441142540 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 314379585 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO WESLEYAN UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OHIO | BusinessNameControlTxt |
| Phone | 7403682000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 61 SOUTH SANDUSKY STREET | AddressLine1Txt |
| City | DELAWARE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43015 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MAURA S DONAHUE | PersonNm |
| Person Title | VP FOR FINANCE & ADMIN.&TREAS. | PersonTitleTxt |
| Phone | 7403682000 | PhoneNum |
| Signature | 2022-05-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MAURA | PersonFirstNm |
| Person Last | DONAHUE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRISTOPHER B ANDERSON | PreparerPersonNm |
| PTIN | P00226559 | PTIN |
| Phone | 2163630100 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROCKWELL F JONES | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 61 SSANDUSKY STREET | AddressLine1Txt |
| City | DELAWARE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43015 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $119,149,215 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.OWU.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1842 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | OWU IS ONE OF THE NATION'S PREMIER SMALL LIBERAL ARTS COLLEGES, BOASTING STRONG RELATIONSHIPS BETWEEN STUDENTS AND FACULTY AND OPPORTUNITIES THAT PREPARE STUDENTS FOR SERVICE AND LEADERSHIP. | ActivityOrMissionDesc |
| Voting Members Governing Body | 37 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 37 | VotingMembersIndependentCnt |
| Total Employee | 1307 | TotalEmployeeCnt |
| Total Volunteers | 1031 | TotalVolunteersCnt |
| Total Gross UBI | $181,627 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $22,427,635 | PYContributionsGrantsAmt |
| CY Contributions Grants | $25,716,641 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $84,189,695 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $78,988,103 | CYProgramServiceRevenueAmt |
| PY Investment Income | $712,825 | PYInvestmentIncomeAmt |
| CY Investment Income | $14,140,578 | CYInvestmentIncomeAmt |
| PY Other Revenue | $975,825 | PYOtherRevenueAmt |
| CY Other Revenue | $303,893 | CYOtherRevenueAmt |
| PY Total Revenue | $108,305,980 | PYTotalRevenueAmt |
| CY Total Revenue | $119,149,215 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $46,504,052 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $46,839,204 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $37,360,981 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $32,727,600 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $3,817,256 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $33,744,086 | PYOtherExpensesAmt |
| CY Other Expenses | $29,519,275 | CYOtherExpensesAmt |
| PY Total Expenses | $117,609,119 | PYTotalExpensesAmt |
| CY Total Expenses | $109,086,079 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$9,303,139 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $10,063,136 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $451,093,608 | TotalAssetsBOYAmt |
| Total Assets EOY | $522,945,081 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $92,760,923 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $83,122,405 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $358,332,685 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $439,822,676 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE OOHIO WESLEYAN'S CHARTER PROVIDES THAT "THE UNIVERSITY IS FOREVER TO BE CONDUCTED ON THE MOST LIBERAL PRINCIPLES, ACCESSIBLE TO ALL RELIGIOUS DENOMINATIONS, AND DESIGNED FOR THE BENEFIT OF OUR CITIZENS IN GENERAL." IN THE SPIRIT OF ITS HERITAGE, THE UNIVERSITY DEFINES ITSELF AS A COMMUNITY OF TEACHERS AND STUDENTS DEVOTED TO THE FREE PURSUIT OF TRUTH. IT DEVELOPS IN ITS STUDENTS QUALITIES OF INTELLECT AND CHARACTER THAT WILL BE USEFUL NO MATTER WHAT THEY CHOOSE TO DO IN LATER LIFE. OWU JUDGES ITSELF SUCCESSFUL WHEN IT HAS ACCOMPLISHED THREE OBJECTIVES IN ITS WORK WITH STUDENTS: TO IMPART KNOWLEDGE. TO DEVELOP AND ENHANCE CERTAIN IMPORTANT CAPABILITIES OF STUDENTS. TO PLACE EDUCATION IN THE CONTEXT OF VALUES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $99,169,943 | ExpenseAmt |
| Grant | $46,839,204 | GrantAmt |
| Revenue | $78,997,217 | RevenueAmt |
| Desc | ONE OF THE NATION'S PREMIER SMALL LIBERAL ARTS COLLEGES, OHIO WESLEYAN UNIVERSITY BOASTS A RIGOROUS CURRICULUM, EXCEPTIONALLY STRONG MENTORING RELATIONSHIPS BETWEEN STUDENTS AND FACULTY, AND A HOST OF EXPERIENTIAL LEARNING OPPORTUNITIES THAT LINK THE LIBERAL ARTS TO PRACTICAL REALITIES AND PREPARE STUDENTS FOR SERVICE AND LEADERSHIP IN THEIR CAREERS AND COMMUNITIES. | Desc |
| Total Program Service Expenses | $99,169,943 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 164 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1307 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | SP | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 37 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 37 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MAURA DONAHUE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7403683351 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 61 SOUTH SANDUSKY STREET | AddressLine1Txt |
| City | DELAWARE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43015 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (50 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| WILL ASHBURN | |||||||
| GRADUATING CLASS '19 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAN BARAN | |||||||
| ALUMNI | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| NICK CALIO | |||||||
| VICE CHAIRPERSON | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DOREEN DELANEY CRAWLEY | |||||||
| AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SINCLAIRE DAVIS | |||||||
| GRADUATING CLASS '20 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RICK DOODY | |||||||
| ALUMNI | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JASON DOWNEY | |||||||
| AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PETER EASTWOOD | |||||||
| ALUMNI | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| AARON GRANGER | |||||||
| AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| EDWARD HADDOCK | |||||||
| AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANDREA HEDRICK | |||||||
| ALUMNI | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT HICKSON | |||||||
| EAST OHIO CONFERENCE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHELLE KILKENNEY | |||||||
| AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARTHA LEWIS | |||||||
| ALUMNI | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JACK LUIKART | |||||||
| AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CRAIG LUKE | |||||||
| ALUMNI TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| VIKRAM MALHOTRA | |||||||
| ALUMNI | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JERILYN MAPES | |||||||
| ALUMNI | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL MCCLUGGAGE | |||||||
| AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MYRON MCCOY | |||||||
| OTHER UNITED METHODIST CONFERENCES | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KEVIN MCGINTY | |||||||
| AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN MILLIGAN | |||||||
| CHAIRPERSON | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KATHIE MILLIGAN | |||||||
| ALUMNI | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| COLLEEN NISSL | |||||||
| AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CINDY O'NEILL | |||||||
| AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| C PAUL PALMER | |||||||
| AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| THOMAS PALMER | |||||||
| AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANAND PHILIP | |||||||
| AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| FRAMK QUINN | |||||||
| AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GEORGE ROMINE | |||||||
| ALUMNI | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DEAK RUSHTON | |||||||
| AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TOM SIMONS | |||||||
| AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ELLEN SIMPSON | |||||||
| ALUMNI | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KEN STERNAD | |||||||
| ALUMNI | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KARA J TROTT | |||||||
| ALUMNI | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TRACIE WINBIGLER | |||||||
| ALUMNI | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SHADMAN ZAFAR | |||||||
| ALUMNI | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROCKWELL JONES | |||||||
| PRESIDENT | 40.00 | Yes (X) | $284,521 | $0 | $173,745 | Yes (X) | |
| STEFANIE NILES | |||||||
| VP-ENROLLMENT&COMMUN. | 40.00 | $191,395 | $0 | $51,724 | Yes (X) | ||
| NATALIE DOAN | |||||||
| VP-UNIV.ADVANCEMENT | 40.00 | $168,720 | $0 | $12,773 | Yes (X) | ||
| CHARLES STINEMETZ | |||||||
| PROVOST | 40.00 | $216,234 | $0 | $20,865 | Yes (X) | ||
| KARLYN CROWLEY | |||||||
| PROVOST | 40.00 | $73,849 | $0 | $9,997 | Yes (X) | ||
| JOHN LAHEY | |||||||
| INTERIM CFO | 40.00 | $107,202 | $0 | $12,257 | Yes (X) | ||
| MAURA DONAHUE | |||||||
| VP-FIN.AND ADMIN. | 40.00 | $97,638 | $0 | $5,655 | Yes (X) | ||
| DWAYNE TODD | |||||||
| VP-STUDENT ENG.&SUCCESS | 40.00 | $154,127 | $0 | $17,937 | Yes (X) | ||
| DAVID JOHNSON | |||||||
| PROFESSOR OF BOTANY-MOCROBIOLOGY | 40.00 | $203,697 | $0 | $11,125 | Yes (X) | ||
| JEFFREY NUNEMACHER | |||||||
| PROF.-MATH&COMPUTER SCIENCE | 40.00 | $192,663 | $0 | $18,184 | Yes (X) | ||
| MARK SCHWARTZ | |||||||
| PROF.-MATH&COMPUTER SCIENCE | 40.00 | $184,734 | $0 | $17,818 | Yes (X) | ||
| JAMES KREHBIEL | |||||||
| PROFESSOR OF FINE ARTS | 40.00 | $179,783 | $0 | $10,785 | Yes (X) | ||
| DALE SWARTZENTRUBER | |||||||
| PROFESSOR OF PSYCHOLOGY | 40.00 | $171,644 | $0 | $11,161 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,226,207 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $374,026 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 45 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MARKER INC | |||||
| PO BOX 250 | BELLEFONTAINE | OH | 43311 | CONSTRUCTION | $20,931,075 |
| ADENA CORPORATION | |||||
| 1310 W FOURTH ST | MANSFIELD | OH | 44906 | CONSTRUCTION | $4,401,682 |
| AVI FOOD SYSTEMS INC | |||||
| 2590 ELM ROAD NE | WARREN | OH | 44483 | DINING SERVICES | $4,365,274 |
| ABM INDUSTRIES INC | |||||
| 14141 S W FREEWAY | SUGAR LAND | TX | 77478 | CLEANING SERVICES | $1,869,959 |
| HEAPY SOLUTIONS LLC | |||||
| 1400 W DOROTHY LANE | DAYTON | OH | 45409 | ENGINEERING SERVICES | $718,422 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 44 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $5,025,124 | GovernmentGrantsAmt |
| All Other Contributions | $20,691,517 | AllOtherContributionsAmt |
| Noncash Contributions | $6,792,511 | NoncashContributionsAmt |
| Total Contributions | $25,716,641 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| TUITION AND FEES | 900099 | $65,082,270 | $65,082,270 | |
| AUXILIARY SERVICES | 900099 | $13,277,899 | $12,990,859 | $287,040 |
| BOOKSTORE | 900099 | $370,906 | $370,906 | |
| OTHER INCOME | 900099 | $257,028 | $257,028 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $78,988,103 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,377,308 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$105,413 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,482,721 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,739 | TotalRevenueColumnAmt |
| Exclusion | $7,739 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $12,763,270 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $12,763,270 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,763,270 | TotalRevenueColumnAmt |
| Exclusion | $12,763,270 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $296,154 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $296,154 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $296,154 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $119,149,215 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $78,997,217 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $181,627 | UnrelatedBusinessRevenueAmt |
| Exclusion | $14,253,730 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,839,204 | TotalAmt |
| Program Services | $46,839,204 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,463,714 | TotalAmt |
| Program Services | $747,805 | ProgramServicesAmt |
| Management And General | $540,409 | ManagementAndGeneralAmt |
| Fundraising | $175,500 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,890,872 | TotalAmt |
| Program Services | $18,770,023 | ProgramServicesAmt |
| Management And General | $1,383,450 | ManagementAndGeneralAmt |
| Fundraising | $1,737,399 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,857,252 | TotalAmt |
| Program Services | $1,552,137 | ProgramServicesAmt |
| Management And General | $152,993 | ManagementAndGeneralAmt |
| Fundraising | $152,122 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,822,101 | TotalAmt |
| Program Services | $4,400,341 | ProgramServicesAmt |
| Management And General | $1,014,483 | ManagementAndGeneralAmt |
| Fundraising | $407,277 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,693,661 | TotalAmt |
| Program Services | $1,312,803 | ProgramServicesAmt |
| Management And General | $257,484 | ManagementAndGeneralAmt |
| Fundraising | $123,374 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,315 | TotalAmt |
| Management And General | $150,315 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,227 | TotalAmt |
| Management And General | $185,227 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,554,752 | TotalAmt |
| Program Services | $2,663,134 | ProgramServicesAmt |
| Management And General | $743,337 | ManagementAndGeneralAmt |
| Fundraising | $148,281 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,707 | TotalAmt |
| Program Services | $14,370 | ProgramServicesAmt |
| Management And General | $41,987 | ManagementAndGeneralAmt |
| Fundraising | $350 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,782,228 | TotalAmt |
| Program Services | $1,913,083 | ProgramServicesAmt |
| Management And General | $729,492 | ManagementAndGeneralAmt |
| Fundraising | $139,653 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $823,765 | TotalAmt |
| Program Services | $640,803 | ProgramServicesAmt |
| Management And General | $175,605 | ManagementAndGeneralAmt |
| Fundraising | $7,357 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,053,401 | TotalAmt |
| Program Services | $3,802,521 | ProgramServicesAmt |
| Management And General | $218,282 | ManagementAndGeneralAmt |
| Fundraising | $32,598 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $620,590 | TotalAmt |
| Program Services | $593,656 | ProgramServicesAmt |
| Management And General | $16,906 | ManagementAndGeneralAmt |
| Fundraising | $10,028 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,978 | TotalAmt |
| Program Services | $41,919 | ProgramServicesAmt |
| Management And General | $8,178 | ManagementAndGeneralAmt |
| Fundraising | $4,881 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $994,828 | TotalAmt |
| Program Services | $859,855 | ProgramServicesAmt |
| Management And General | $134,973 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,420,606 | TotalAmt |
| Program Services | $6,023,212 | ProgramServicesAmt |
| Management And General | $345,759 | ManagementAndGeneralAmt |
| Fundraising | $51,635 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $506,412 | TotalAmt |
| Program Services | $506,412 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| RESIDENTIAL EXPENSE | $5,587,580 | $5,587,580 | |
| OTHER EXPENSES | $2,045,141 | $1,218,340 | $826,801 |
| SEPARATION FROM UNIVERS | $922,414 | $922,414 | |
| PROGRAM/ATHLETIC | $760,331 | $760,331 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,086,079 | TotalAmt |
| Program Services | $99,169,943 | ProgramServicesAmt |
| Management And General | $6,098,880 | ManagementAndGeneralAmt |
| Fundraising | $3,817,256 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,622,825 | BOYAmt |
| EOY | $5,402,055 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,733,329 | BOYAmt |
| EOY | $16,102,148 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,566,173 | BOYAmt |
| EOY | $2,393,677 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $612,863 | BOYAmt |
| EOY | $513,388 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $903,042 | BOYAmt |
| EOY | $1,042,141 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $272,125,121 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $96,611,284 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,176,850 | BOYAmt |
| EOY | $175,513,837 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,993,339 | BOYAmt |
| EOY | $37,011,982 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $236,893,277 | BOYAmt |
| EOY | $281,866,224 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,591,910 | BOYAmt |
| EOY | $3,099,629 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $451,093,608 | BOYAmt |
| EOY | $522,945,081 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,927,183 | BOYAmt |
| EOY | $15,445,228 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,473,632 | BOYAmt |
| EOY | $3,640,744 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,867,002 | BOYAmt |
| EOY | $51,732,318 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,465,442 | BOYAmt |
| EOY | $3,132,649 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,027,664 | BOYAmt |
| EOY | $9,171,466 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,760,923 | BOYAmt |
| EOY | $83,122,405 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,949,527 | BOYAmt |
| EOY | $80,992,738 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $282,383,158 | BOYAmt |
| EOY | $358,829,938 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $358,332,685 | BOYAmt |
| EOY | $439,822,676 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $451,093,608 | BOYAmt |
| EOY | $522,945,081 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $10,063,136 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $69,961,021 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,465,834 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,751,061 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,370,697 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $33,837,391 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,427,635 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,716,641 | CurrentTaxYearAmt |
| Total | $124,103,425 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,751,061 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,370,697 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $33,837,391 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,427,635 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,716,641 | CurrentTaxYearAmt |
| Total | $124,103,425 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $6,745,754 | SubstantialContributorsTotAmt |
| Public Support Total170 | $117,357,671 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $523,293 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $256,894 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,659,843 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,753,305 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,385,047 | CurrentTaxYearAmt |
| Total | $5,578,382 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,349,993 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,098,139 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,303,600 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $979,956 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $391,766 | CurrentTaxYearAmt |
| Total | $12,123,454 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $141,805,261 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $420,742,830 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.82760 | PublicSupportCY170Pct |
| Public Support PY170 | 0.82220 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | SPECIAL EVENTS - 2016 AMOUNT: $ 25,546. 2017 AMOUNT: $ 32,596. 2018 AMOUNT: $ 32,639. 2019 AMOUNT: $ 8,108. 2020 AMOUNT: $ 0. OTHER INCOME - 2016 AMOUNT: $ 3,324,447. 2017 AMOUNT: $ 4,065,543. 2018 AMOUNT: $ 3,270,961. 2019 AMOUNT: $ 971,848. 2020 AMOUNT: $ 391,766. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Historic Structure | Yes (X) | HistoricStructureInd |
| Total Easements | 1 | TotalEasementsCnt |
| Historic Structure Easements | 1 | HistoricStructureEasementsCnt |
| Historic Strctr Easements Aftr | 1 | HistoricStrctrEasementsAftrCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | 0 | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 20.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $0 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | Yes (1) | Section170hRqrStsfdInd |
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Coll Used Loan Or Exch Prog | Yes (X) | CollUsedLoanOrExchProgInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $236,259,743 | BeginningYearBalanceAmt |
| Contributions | $4,048,563 | ContributionsAmt |
| Investment Earnings Or Losses | $83,247,994 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $15,623,843 | OtherExpendituresAmt |
| End Year Balance | $307,932,457 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $243,081,345 | BeginningYearBalanceAmt |
| Contributions | $8,518,616 | ContributionsAmt |
| Investment Earnings Or Losses | -$317,205 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $15,023,013 | OtherExpendituresAmt |
| End Year Balance | $236,259,743 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $239,621,876 | BeginningYearBalanceAmt |
| Contributions | $6,119,931 | ContributionsAmt |
| Investment Earnings Or Losses | $9,402,256 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $12,062,718 | OtherExpendituresAmt |
| End Year Balance | $243,081,345 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $221,302,091 | BeginningYearBalanceAmt |
| Contributions | $14,517,007 | ContributionsAmt |
| Investment Earnings Or Losses | $18,295,069 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $14,492,291 | OtherExpendituresAmt |
| End Year Balance | $239,621,876 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $201,610,135 | BeginningYearBalanceAmt |
| Contributions | $6,457,904 | ContributionsAmt |
| Investment Earnings Or Losses | $27,634,052 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $14,400,000 | OtherExpendituresAmt |
| End Year Balance | $221,302,091 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.03037 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.62651 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.34312 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,807,416 | OtherCostOrOtherBasisAmt |
| Book Value | $3,807,416 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $193,515,452 | OtherCostOrOtherBasisAmt |
| Depreciation | $69,912,935 | DepreciationAmt |
| Book Value | $123,602,517 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,930,661 | OtherCostOrOtherBasisAmt |
| Depreciation | $22,757,922 | DepreciationAmt |
| Book Value | $8,172,739 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $43,871,592 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,940,427 | DepreciationAmt |
| Book Value | $39,931,165 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $175,513,837 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (6 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INTEREST IN TRUSTS | $3,250,134 | F |
| OTHER INVESTMENTS | $207,778 | F |
| MULTI-ASSET CLASS | $100,963,819 | F |
| INVESTMENT IN OWU FUND | $173,805,137 | F |
| CASH SURRENDER VALUE-LIFE INS. | $653,236 | F |
| INVESTMENTS HELD IN TRUSTS & ANNUITIES | $2,986,120 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $281,866,224 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| POSTRETIREMENT BENEFITS OBLIGATION | $6,581,974 |
| ADVANCES FROM FEDERAL GOVERNMENT | $2,589,492 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $9,171,466 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $143,338,891 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $69,961,021 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $69,961,021 | RevenueNotReportedAmt |
| Revenue Subtotal | $73,377,870 | RevenueSubtotalAmt |
| Other Revenues Not Included | $45,771,345 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $45,771,345 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $119,149,215 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $61,848,900 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | -$1,465,834 | OtherExpensesIncludedAmt |
| Expenses Not Reported | -$1,465,834 | ExpensesNotReportedAmt |
| Expenses Subtotal | $63,314,734 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $45,771,345 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $45,771,345 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $109,086,079 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 9: | CONSERVATION EASEMENT REPORTING - THE UNIVERSITY DOES NOT REFLECT THE CONSERVATION EASEMENT IN ITS BALANCE SHEET OR REVENUE AND EXPENSES. THE VALUE OF THE EASEMENT IS IMMATERIAL TO THE UNIVERSITY'S FINANCIAL STATEMENTS. |
| PART III, LINE 1A: | FINANCIAL STATEMENT FOOTNOTE FOR ART COLLECTION - THE UNIVERSITY MAINTAINS A COLLECTION OF ARTWORK IN ITS ROSS ART MUSEUM. DUE TO THE DIFFICULTY IN ESTABLISHING A VALUE FOR COLLECTION PIECES DONATED TO THE UNIVERSITY, THESE ASSETS ARE NOT RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. COLLECTION PURCHASES ARE EXPENSED AS PURCHASED. THE UNIVERSITY PROVIDES A CLEAN, SECURE AND STABLE ENVIRONMENT FOR ITS PERMANENT COLLECTIONS. THE ARTWORK IS GIVEN REASONABLE CARE TOWARD ITS PRESERVATION. |
| PART III, LINE 4: | MUSEUM'S PERMANENT COLLECTION: - ALL OF OUR EXHIBITIONS ARE OPEN TO THE PUBLIC. THOSE ARE MOUNTED IN THE MUSEUM OR IN EITHER GALLERY 2001 IN BEEGHLY LIBRARY OR THE ALUMNI GALLERY IN MOWRY ALUMNI CENTER. - STUDENTS REGULARLY USE THE ITEMS ON DISPLAY IN FEATURE EXHIBITIONS AND/OR ITEMS FROM THE MUSEUM'S PERMANENT COLLECTION FOR RESEARCH PROJECTS ASSIGNED TO THEM BY OUR ART HISTORY INSTRUCTOR. OTHER ART INSTRUCTORS FREQUENTLY BRING THEIR CLASSES TO THE MUSEUM OR TO ONE OF THE MUSEUM'S SATELLITE GALLERIES TO VIEW AND DISCUSS ITEMS ON DISPLAY IN FEATURE EXHIBITIONS MOUNTED AT EITHER OR BOTH OF THESE LOCATIONS. - WE HAVE A LARGE PERMANENT COLLECTION WHICH IS HOUSED IN THE MUSEUM'S SECOND FLOOR ARCHIVE AREA. THE ITEMS IN THE COLLECTION ARE SECURED IN A LOCKED AND TEMPERATURE/HUMIDITY CONTROLLED STORAGE AREA. ALL ITEMS ARE STORED IN A WAY THAT ASSURES THEIR SAFEKEEPING AND PRESERVATION FOR FUTURE GENERATIONS. - WE HAVE LOANED ITEMS FROM THE MUSEUM'S PERMANENT COLLECTION TO BOTH PUBLIC AND PRIVATE MUSEUMS ON SEVERAL OCCASIONS. - THE COLLECTION IS COMPOSED PRIMARILY OF ORIGINAL WORKS ON PAPER. WHILE THE COLLECTION INCLUDES DRAWINGS AND PAINTINGS ON PAPER, BY FAR THE LARGEST NUMBER OF WORKS ON PAPER ARE PRINTS (LITHOGRAPHS, ETCHINGS, INTAGLIO, AND SCREEN PRINTS) AND PHOTOGRAPHS. THERE ARE A FEW PIECES OF CERAMICS, SCULPTURE, AND JEWELRY IN THE COLLECTION, AND AT LEAST ONE PAINTING ON CANVAS. DUE TO LIMITED STORAGE SPACE AND COST OF ACQUIRING "ONE-OF-A-KIND" OBJECTS, IN 1972 IT WAS THE DECISION OF THE MEMBERS OF THE FINE ARTS FACULTY TO COMMENCE THE BUILDING OF A PERMANENT COLLECTION OF THE ORIGINAL WORKS OF ART THAT WOULD BE COMPOSED PRIMARILY OF WORKS ON PAPER. |
| PART V, LINE 4: | INTENDED USE OF ENDOWMENT ASSETS - PERMANENTLY RESTRICTED ENDOWMENT FUNDS REPRESENT FUNDS WHICH ARE RESTRICTED IN PERPETUITY. DISTRIBUTIONS FROM ENDOWMENT FUNDS ARE SPENT IN COMPLIANCE WITH THE DONOR'S RESTRICTION APPLICABLE TO THE FUNDS BEING DISTRIBUTED. EXPENDITURES FROM OTHER ENDOWMENT FUNDS ARE APPROVED BY THE BOARD OF TRUSTEES AND ARE SPENT ON ACTIVITIES WHICH FURTHER THE EXEMPT EDUCATIONAL PURPOSES OF THE UNIVERSITY. |
| PART X, LINE 2: | FIN 48 (ASC 740) FOOTNOTE - FEDERAL INCOME TAX: THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. 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 TAX 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 BUSINESS 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 CONSOLIDATED FINANCIAL STATEMENTS. AS OF JUNE 30, 2021, THE UNIVERSITY'S INCOME TAX YEARS FROM 2017 AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, AS WELL AS VARIOUS STATE AND LOCAL TAXING AUTHORITIES. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | STUDENT FINANCIAL AID, WHICH WAS SHOWN AS A REDUCTION OF REVENUE ON FINANCIAL STATEMENTS BUT AS AN EXPENSE IN PART IX OF FORM 990 45,771,345. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | POSTRETIREMENT BENEFIT OBLIGATION ADJUSTMENT -391,766. PENSION-RELATED CHARGES OTHER THAN NET PERIODIC PENSION COST -464,446. ACTUARIAL ADJUSTMENT OF SPLIT-INTEREST AGREEMENTS -609,622. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | STUDENT FINANCIAL AID, WHICH WAS SHOWN AS A REDUCTION OF REVENUE ON FINANCIAL STATEMENTS BUT AS AN EXPENSE IN PART IX OF FORM 990 45,771,345. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | 0 | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE UNIVERSITY IS EXEMPT FROM THIS REQUIREMENT UNDER SECTION 4(03)2(B) OF REVENUE PROCEDURE 75-50. THE UNIVERSITY PUBLISHES ITS RACIAL NON-DISCRIMINATION POLICY IN ALL MAJOR FINANCIAL AID AND ADMISSIONS PUBLICATIONS. |
| SCHEDULE E, PART I, LINE 6 | THE UNIVERSITY PARTICIPATES IN THE GOVERNMENT'S VARIOUS TITLE IV STUDENT FINANCIAL AID PROGRAMS AND RECEIVED HIGHER EDUCATION EMERGENCY RELIEF FUNDS UNDER THE CARES ACT. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (8 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt | Specific Services ProvidedSpecificServicesProvidedTxt |
|---|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, | 0 | 0 | INVESTMENTS | $13,796,676 | |
| EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, | 0 | 0 | INVESTMENTS | $2,070,800 | |
| EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, | 0 | 0 | PROGRAM SERVICES | $1,705 | INTERNATIONAL RECRUITING |
| EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM | 0 | 0 | PROGRAM SERVICES | $1,226 | INTERNATIONAL RECRUITING |
| SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, | 0 | 0 | PROGRAM SERVICES | $1,104 | INTERNATIONAL RECRUITING |
| CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, | 0 | 0 | GRANTMAKING | $2,739 | THEORY TO PRACTICE GRANTS |
| EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM | 0 | 0 | GRANTMAKING | $618 | THEORY TO PRACTICE GRANTS |
| MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, | 0 | 0 | GRANTMAKING | $3,487 | THEORY TO PRACTICE GRANTS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $15,878,355 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $15,878,355 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3: | MONITORING USE OF GRANT FUNDS - THE UNIVERSITY PROVIDED THEORY TO PRACTICE GRANTS WHICH REQUIRED RECIPIENTS TO PROVIDE REPORTS REGARDING THE USE OF GRANT FUNDS. |
| PART III ACCOUNTING METHOD: |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt |
|---|---|---|---|
| SCHOLARSHIPS | 1408 | $45,771,345 | $0 |
| HIGHER EDUCATION EMERGENCY RELIEF FUND GRANTS TO STUDENTS | 1348 | $1,067,859 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | MONITORING USE OF GRANT FUNDS - GRANTS ARE AWARDED TO ADMITTED STUDENTS BASED ON AN EVALUATION OF THEIR ACADEMIC PROFILE AND A CAREFUL ANALYSIS OF THEIR DEMONSTRATED FINANCIAL NEED. STUDENTS AWARDED GRANT FUNDS MUST MAINTAIN SATISFACTORY ACADEMIC PROGRESS AND REMAIN ENROLLED AT THE UNIVERSITY ON A FULL TIME ACADEMIC BASIS. AT THE END OF EVERY TERM, EACH STUDENT'S ACADEMIC STATUS (I.E., GPA) IS MONITORED TO DETERMINE CONTINUED ELIGIBILITY FOR ALL GRANT FUNDS RECEIVED. FOR MONITORING PURPOSES, ELECTRONIC REPORTS GENERATED FROM OUR DATABASE ARE UTILIZED FOR THE AWARD DETERMINATION AND STATUS REVIEW PROCESS. THE UNIVERSITY ENSURES THAT ITS GRANT FUNDS ARE USED FOR EDUCATIONAL PURPOSES BY CREDITING THE SCHOLARSHIPS AND OTHER FINANCIAL AID DIRECTLY TO THE STUDENTS' ACCOUNTS RATHER THAN ISSUING CHECKS. HIGHER EDUCATION EMERGENCY RELIEF FUND GRANTS (HEERF) TO STUDENTS WERE PAID DIRECTLY TO THEM, APPLIED TO THEIR ACCOUNT, OR A COMBINATION OF BOTH, BASED ON EACH STUDENT'S ELECTION. STUDENTS WHO RECEIVED A HEERF GRANT WERE PROVIDED AN EXPLANATION OF HOW THE FUNDS COULD BE SPENT. WHEN THE STUDENTS ACCEPTED THE GRANT AND OUTLINED HOW THEY WANTED IT ISSUED, THEY ALSO CONFIRMED THEIR UNDERSTANDING OF THE TERMS OF THE GRANT. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | 0 | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ROCKWELL JONES | ||||||||||||||
| PRESIDENT | $284,521 | $0 | $0 | $0 | $0 | $0 | $141,223 | $0 | $32,522 | $0 | $458,266 | $0 | $0 | $0 |
| STEFANIE NILES | ||||||||||||||
| VP-ENROLLMENT&COMMUN. | $191,395 | $0 | $0 | $0 | $0 | $0 | $26,050 | $0 | $25,674 | $0 | $243,119 | $0 | $0 | $0 |
| CHARLES STINEMETZ | ||||||||||||||
| PROVOST | $126,234 | $0 | $0 | $0 | $90,000 | $0 | $1,024 | $0 | $19,841 | $0 | $237,099 | $0 | $0 | $0 |
| DAVID JOHNSON | ||||||||||||||
| PROFESSOR OF BOTANY-MOCROBIOLOGY | $93,400 | $0 | $0 | $0 | $110,297 | $0 | $545 | $0 | $10,580 | $0 | $214,822 | $0 | $0 | $0 |
| JEFFREY NUNEMACHER | ||||||||||||||
| PROF.-MATH&COMPUTER SCIENCE | $79,258 | $0 | $0 | $0 | $113,405 | $0 | $567 | $0 | $17,617 | $0 | $210,847 | $0 | $0 | $0 |
| MARK SCHWARTZ | ||||||||||||||
| PROF.-MATH&COMPUTER SCIENCE | $79,359 | $0 | $0 | $0 | $105,375 | $0 | $527 | $0 | $17,291 | $0 | $202,552 | $0 | $0 | $0 |
| JAMES KREHBIEL | ||||||||||||||
| PROFESSOR OF FINE ARTS | $73,086 | $0 | $0 | $0 | $106,697 | $0 | $400 | $0 | $10,385 | $0 | $190,568 | $0 | $0 | $0 |
| DALE SWARTZENTRUBER | ||||||||||||||
| PROFESSOR OF PSYCHOLOGY | $73,138 | $0 | $0 | $0 | $98,506 | $0 | $543 | $0 | $10,618 | $0 | $182,805 | $0 | $0 | $0 |
| NATALIE DOAN | ||||||||||||||
| VP-UNIV.ADVANCEMENT | $168,720 | $0 | $0 | $0 | $0 | $0 | $900 | $0 | $11,873 | $0 | $181,493 | $0 | $0 | $0 |
| DWAYNE TODD | ||||||||||||||
| VP-STUDENT ENG.&SUCCESS | $154,127 | $0 | $0 | $0 | $0 | $0 | $840 | $0 | $17,097 | $0 | $172,064 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | BENEFITS PROVIDED - THE PRESIDENT OF THE UNIVERSITY IS REQUIRED TO LIVE IN RESIDENCE AS PART OF HIS CONTRACT. BECAUSE OF THE COVID-19 PANDEMIC, THE NUMBER OF UNIVERSITY EVENTS HOSTED AT THE PRESIDENT'S HOUSE WAS LIMITED. THE PRESIDENT HOSTED OVER 84 GUESTS AT HIS RESIDENCE THIS YEAR. THE VALUE OF THE HOUSE HAS BEEN DETERMINED TO BE $24,000 PER YEAR. THE UNIVERSITY DOES NOT TREAT THIS BENEFIT AS TAXABLE INCOME TO THE PRESIDENT. CLEANING SERVICE FOR THE RESIDENCE IS PROVIDED ONCE PER WEEK AND AFTER HOSTED OWU EVENTS. SPOUSAL TRAVEL IS PERMITTED ONLY FOR THE PRESIDENT'S WIFE AND ONLY WHEN AN APPROPRIATE BUSINESS PURPOSE FOR THE TRIP HAS BEEN ESTABLISHED. THE PRESIDENT'S WIFE OCCASIONALLY ACCOMPANIES HIM FOR MEETINGS WITH TRUSTEES AND DONORS AS REQUESTED BY THE BOARD OF TRUSTEES AND OUTLINED IN THE PRESIDENT'S EMPLOYMENT CONTRACT. THIS SPOUSAL TRAVEL BENEFIT IS ADMINISTERED IN ACCORDANCE WITH ITS GUIDELINES. ON OCCASION, THE PRESIDENT RECEIVES A FREE UPGRADE TO FIRST CLASS TRAVEL DUE TO HIS STATUS WITH THE AIRLINE. THE UNIVERSITY PROVIDED A CAMPUS APARTMENT THROUGH 6/15/2021 TO STEFANIE NILES, THE VICE PRESIDENT FOR ENROLLMENT AND COMMUNICATIONS. THE INDIVIDUAL'S PRIMARY RESIDENCE IS LOCATED TOO FAR FROM CAMPUS TO TRAVEL BACK AND FORTH EACH DAY. THE APARTMENT IS CLEANED ONCE PER WEEK BY OWU'S HOUSEKEEPING SERVICE. |
| PART I, LINE 1B | WRITTEN REIMBURSEMENT POLICY - THE BENEFITS LISTED ABOVE WERE ENUMERATED IN THE PRESIDENT'S EMPLOYMENT CONTRACT. THIS CONTRACT WAS DELIBERATED ON AND REVIEWED BY THE BOARD OF TRUSTEES AND LEGAL COUNSEL. |
| PART I, LINES 4A-B | UNDER THE UNIVERSITY'S SEVERANCE AGREEMENTS (LEGACY AGREEMENTS, VOLUNTARY SEPARATION OR RETIREMENT PROGRAM, AND UNIQUE AGREEMENTS), THE FOLLOWING INDIVIDUALS RECEIVED SEVERANCE PAYMENTS: DAVID JOHNSON ($110,297); JEFFREY NUNEMACHER ($113,405); MARK SCHWARTZ ($105,375); JAMES KREHBIEL ($106,697); DALE SWARTZENTRUBER ($98,506); AND CHARLES STEINMETZ ($90,000). THE AGREEMENTS SPECIFIED A PAYMENT IN SEPTEMBER, 2020 AND ANOTHER PAYMENT IN MARCH, 2021. ONLY THE PAYMENTS MADE IN CALENDAR YEAR 2020 ARE REPORTED ABOVE. NONQUALIFIED DEFERRED COMPENSATION PLANS - THE UNIVERSITY SPONSORS A SECTION 457(B) AND SECTION 457(F) PLAN FOR CERTAIN EXECUTIVES. THE UNIVERSITY MADE CONTRIBUTIONS FOR ROCKWELL F. JONES OF $19,500 TO THE SECTION 457(B) PLAN AND $120,059 TO THE SECTION 457(F) PLAN. THE TOTAL CONTRIBUTONS OF $139,559 ARE INCLUDED IN PART II, COLUMN C FOR PRESIDENT JONES. ADDITIONALLY, THE UNIVERSITY MADE A CONTRIBUTION OF $25,000 TO THE SECTION 457(F) PLAN FOR STEFANIE NILES. THAT AMOUNT HAS BEEN INCLUDED IN PART II, COLUMN C FOR MS. NILES. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO HIGHER EDUCATIONAL FACILITY COMMISSION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 346849674 | BondIssuerEIN |
| CUSIP | 67756DUG9 | CUSIPNum |
| Bond Issued | 2019-08-14 | BondIssuedDt |
| Issue Price | $53,640,191 | IssuePriceAmt |
| Purpose | REFUNDING AND NEW CONSTRUCTION | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $53,640,191 | TotalProceedsAmt |
| Capitalized Interest | $448,582 | CapitalizedInterestAmt |
| Capital Expenditures | $32,808,470 | CapitalExpendituresAmt |
| Other Spent Proceeds | $20,383,139 | OtherSpentProceedsAmt |
| Substantial Completion | 2021 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | Yes (1) | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | Yes (1) | EngageBondCounselContractsInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00920 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.01200 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.02120 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | OFFICERS' DEPENDENTS | PersonNm |
| Cash Grant | $50,233 | CashGrantAmt |
| Type Of Assistance | TUITION/BOARD GRANTS | TypeOfAssistanceTxt |
| Assistance Purpose | EDUC.ASSISTANCE | AssistancePurposeTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 61 | ContributionCnt |
| Noncash Contributions Rpt F990 | $3,969,511 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV-STOCK QUOTE | MethodOfDeterminingRevenuesTxt |
Securities Closely Held Stock SecuritiesCloselyHeldStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $2,823,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | APPRAISAL | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 1 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 32B: | USE OF THIRD PARTIES - THE UNIVERSITY USES THE SERVICES OF STOCK BROKERS TO SELL THE DONATED SECURITIES THAT IT RECEIVES. THE BROKERAGE FIRMS ARE INDEPENDENT OF THE UNIVERSITY, AND THE FEES CHARGED ARE IN ACCORDANCE WITH FAIR MARKET VALUE. |
| PART I, LINE 33: | GIFTS FOR WHICH REVENUE IS NOT RECORDED - AS MORE FULLY EXPLAINED IN SCHEDULE D, PART III, THE UNIVERSITY DOES NOT RECORD A VALUE FOR DONATED ARTWORK, AS PERMITTED UNDER STATEMENT OF FINANCIAL ACCOUNTING STANDARDS 116. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 4 - EFFECTS OF PANDEMIC ON COLLEGE OPERATIONS: | ON JANUARY 30, 2020, THE WORLD HEALTH ORGANIZATION DECLARED THE OUTBREAK OF THE CORONAVIRUS DISEASE 2019 (COVID-19) A GLOBAL HEALTH EMERGENCY AND SUBSEQUENTLY DECLARED THE COVID-19 OUTBREAK A GLOBAL PANDEMIC IN MARCH 2020. THE PANDEMIC HAS ADVERSELY AFFECTED DOMESTIC AND GLOBAL ECONOMIC ACTIVITY AND THE IMPACT CONTINUES TO EVOLVE AS OF THE DATE OF THIS REPORT. IN FISCAL 2020-2021, UNCERTAINTY SURROUNDING THE PANDEMIC RESULTED IN LOWER STUDENT ENROLLMENT AND THE NUMBER OF STUDENTS IN RESIDENCE AT OHIO WESLEYAN, WHICH NEGATIVELY AFFECTED TUITION, ROOM, AND BOARD REVENUE. IN ADDITION, UNRESTRICTED DONATIONS AND GRANTS WERE LOWER IN FY21, WHICH FURTHER DEPRESSED TOTAL REVENUE. IN RESPONSE, THE UNIVERSITY MADE A NUMBER OF BUDGET AND STAFFING ADJUSTMENTS FOR THE 2020-2021 FISCAL YEAR DESIGNED TO ENSURE THE UNIVERSITY COULD SUCCESSFULLY DELIVER ACADEMIC PROGRAMS WITHOUT DISRUPTION. THE UNIVERSITY INCURRED SIGNIFICANT EXPENSES RELATED TO THE PREVENTION AND MANAGEMENT OF COVID-19 IN FY21. THESE EXPENSES INCLUDED, BUT ARE NOT LIMITED TO: CORONAVIRUS TESTING OF STUDENTS, HVAC SYSTEM UPGRADES AND THE PURCHASE OF AIR CLEANING UNITS, INSTALLATION OF BARRIERS AND SIGNAGE, COSTS TO ISOLATE STUDENTS WHO TESTED POSITIVE FOR COVID-19, AND ENHANCED CLEANING AND DISINFECTING THROUGHOUT CAMPUS. MANY OF THESE COSTS WERE REIMBURSED THROUGH FEDERAL FUNDING THROUGH THE HIGHER EDUCATION EMERGENCY RELIEF FUND (HEERF) OR THROUGH STATE OF OHIO GRANTS. WITH THE DEVELOPMENT AND APPROVAL OF THE CORONAVIRUS VACCINE IN LATE 2020 AND WIDER AVAILABILITY OF THE VACCINE IN THE SPRING OF 2021, THE UNIVERSITY INSTITUTED A VACCINE MANDATE FOR ALL FACULTY, STAFF, AND STUDENTS EFFECTIVE FOR THE FALL 2021 SEMESTER. WE WORKED WITH THE DELAWARE GENERAL HEALTH DISTRICT TO OFFER THE VACCINE ON CAMPUS IN APRIL 2021, WHICH ALLOWED STUDENTS TO BE VACCINATED PRIOR TO LEAVING CAMPUS FOR THE SUMMER RECESS. STUDENTS WERE REQUIRED TO UPLOAD THEIR VACCINE CARD SHOWING PROOF OF VACCINATION PRIOR TO BEGIN ALLOWED TO RETURN TO CAMPUS FOR THE FALL 2021 SEMESTER. PETITIONS FOR EXEMPTIONS WERE ALLOWED AND REVIEWED BY RESIDENCE LIFE STAFF. FACULTY AND STAFF WERE REQUIRED TO UPLOAD VACCINATION CARDS TO OUR HUMAN RESOURCES ADP SYSTEM. INDIVIDUALS WERE ALLOWED TO PURSUE AN EXEMPTION REQUEST. DUE TO OUR HIGH VACCINATION RATES IN THE 2021-22 ACADEMIC YEAR, WE ALLOWED HEALTHY STUDENTS TO LIVE TOGETHER AS IN PRE-PANDEMIC TIMES WITH NO OTHER MODIFICATIONS, WHILE WE PROVIDED SEPARATE HOUSING FOR STUDENTS WHO TESTED POSITIVE FOR COVID-19 AND NEEDED TO BE ISOLATED. WHILE WE CONTINUED TO REQUIRE FACIAL COVERINGS FOR ALL PERSONS WHILE IN INDOOR SPACES, WE NO LONGER REQUIRED A SIX-FOOT DISTANCE BETWEEN STUDENTS IN CLASSROOMS AS WE HAD DONE IN THE 2020-2021 ACADEMIC YEAR. WHILE THE CORONAVIRUS PANDEMIC SIGNIFICANTLY AFFECTED UNIVERSITY ACTIVITIES, FINANCIAL RESULTS, AND CASH FLOWS DURING FISCAL YEAR 2020-2021, THE FULL EXTENT OF THE PANDEMIC'S IMPACT IS UNKNOWN AT THIS TIME, AS LOWER STUDENT ENROLLMENT RESULTING FROM THE PANDEMIC WILL CONTINUE TO DEPRESS TUITION, ROOM, AND BOARD REVENUE INTO THE FUTURE. |
| FORM 990, PART VI, SECTION A, LINE 2 | REPORTABLE RELATIONSHIPS - THE FOLLOWING INDIVIDUALS HAVE A FAMILY RELATIONSHIP: C. PAUL PALMER AND TOM PALMER; AND JOHN MILLIGAN AND KATHIE BRADFORD MILLIGAN THE FOLLOWING INDIVIDUALS HAVE A BUSINESS RELATIONSHIP: C. PAUL PALMER AND TOM PALMER |
| FORM 990, PART VI, SECTION A, LINE 4 | CHANGES TO GOVERNING DOCUMENTS - THE UNIVERSITY ADOPTED CERTAIN CHANGES TO ITS CODE OF REGULATIONS IN MAY, 2021. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS OF THE ORGANIZATION - THE MEMBERS OF THE ORGANIZATION ARE THE TRUSTEES. THE BOARD OF TRUSTEES IS COMPRISED OF THE FOLLOWING MEMBERS: THE PRESIDENT OF OHIO WESLEYAN UNIVERSITY, THE PRESIDING BISHOPS OF THE WEST OHIO AREA AND EAST OHIO AREA OF THE UNITED METHODIST CHURCH, NOT MORE THAN EIGHT MEMBERS REPRESENTING THE WEST OHIO AND EAST OHIO CONFERENCE OF THE UNITED METHODIST CHURCH, NOT MORE THAN FIFTEEN MEMBERS OF THE OHIO WESLEYAN ALUMNI ASSOCIATION, AND NOT MORE THAN TWENTY TRUSTEES-AT-LARGE ELECTED BY THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS' POWER OF ELECTION - THE BOARD OF TRUSTEES (NOT INCLUDING THE TRUSTEES-AT-LARGE) ELECTS NOT MORE THAN TWENTY TRUSTEES-AT-LARGE. THESE TRUSTEES-AT-LARGE HAVE THE SAME VOTING RIGHTS AS THE OTHER MEMBERS OF THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 REVIEW - THE BOARD OF TRUSTEES HAS DELEGATED THE AUTHORITY TO REVIEW FORM 990 TO THE BOARD'S AUDIT COMMITTEE. THE AUDIT COMMITTEE REVIEWS FORM 990 WITH THE ASSISTANCE OF THE VICE PRESIDENT FOR FINANCE AND THE INDEPENDENT PUBLIC ACCOUNTING FIRM. |
| FORM 990, PART VI, SECTION B, LINE 11B | PROVIDING FORM 990 TO GOVERNING BODY - THE UNIVERSITY HAS PROVIDED A COPY OF FORM 990 TO ALL MEMBERS OF THE GOVERNING BODY BEFORE FILING BUT HAS REDACTED THE NAMES AND ADDRESSES OF DONORS ON SCHEDULE B. THE UNIVERSITY BELIEVES THAT THIS DONOR INFORMATION IS CONFIDENTIAL. AS SUCH, WE ARE REQUIRED TO ANSWER "NO" TO QUESTION 11A IN PART VI EVEN THOUGH FORM 990 (EXCEPT FOR DONORS' NAMES AND ADDRESSES) HAS BEEN PROVIDED TO THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 12C | MONITORING AND ENFORCEMENT OF CONFLICT POLICY - THE CONFLICT POLICY IS MONITORED BY THE ORGANIZATION COMMITTEE OF THE BOARD OF TRUSTEES ANNUALLY AND BY THE UNIVERSITY'S ADMINISTRATIVE OFFICERS AS NEEDED. WHEN A CONFLICT ARISES, THE PERSON WITH THE CONFLICT IS NOT PERMITTED TO PARTICIPATE IN THE DISCUSSION OF THE TRANSACTION OR TO VOTE. THE DECISION ABOUT THE TRANSACTION IS MADE BY PERSONS WHO ARE INDEPENDENT OF THE INDIVIDUAL WITH THE CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION REVIEW AND APPROVAL - DURING JUNE, THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS COMPENSATION FOR SENIOR EXECUTIVES. THE COMPENSATION COMMITTEE IS COMPRISED OF THE CHAIR, IMMEDIATE PAST CHAIR, VICE CHAIR, FINANCE CHAIR, AND ONE BOARD MEMBER APPOINTED BY THE CHAIR. COMPENSATION COMPARABILITY DATA FROM THE GREAT LAKES COLLEGE ASSOCIATION AND NATIONAL CUPA DATA ARE USED TO DETERMINE THE COMPENSATION OF SENIOR EXECUTIVES. THE COMPENSATION COMMITTEE'S MEMBERS ARE INDEPENDENT OF THE PERSONS FOR WHOM COMPENSATION IS BEING DETERMINED. THE COMMITTEE DOCUMENTS ITS DELIBERATIONS AND DECISIONS IN THE MINUTES AND REPORTS ITS DECISIONS TO THE FULL BOARD IN EXECUTIVE SESSION. THE BOARD OF TRUSTEES VOTES ON THE APPOINTMENT AND COMPENSATION FOR THE UNIVERSITY PRESIDENT UPON RECOMMENDATION OF THE PRESIDENTIAL SEARCH COMMITTEE, AIDED BY A PROFESSIONAL CONSULTING FIRM. |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABILITY OF DOCUMENTS - THE UNIVERSITY MAKES IT FINANCIAL STATEMENTS AVAILABLE ON ITS WEB SITE. IT MAKES ITS GOVERNING DOCUMENTS AND CONFLICT POLICY AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | POSTRETIREMENT BENEFIT OBLIGATION ADJUSTMENT 391,766. PENSION-RELATED CHARGES OTHER THAN NET PERIODIC PENSION COST 464,446. ACTUARIAL ADJUSTMENT OF SPLIT-INTEREST AGREEMENTS 609,622. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OWU FUND LP | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 61 S SANDUSKY ST | AddressLine1Txt |
| City | DELAWARE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43015 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 454089884 | EIN |
| Primary Activities | INVESTMENTS | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OWU | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Predominant Income Type | EXCLUDED | PredominantIncomeTypeTxt |
| Share Of Total Income | $14,832,548 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $159,993,507 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| UBI Code V | $24,214 | UBICodeVAmt |
| General Or Managing Partner | 0 | GeneralOrManagingPartnerInd |
| Ownership | 0.99990 | OwnershipPct |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| OWU FUND LP | ||
| B | $6,175,813 | FMV |
| OWU FUND LP | ||
| S | $27,309,396 | FMV |