2021-03-29T17:36:12-05:00 2020-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2019-07-01 340714687 UNIVERSITY OF MOUNT UNION % PATRICK D HEDDLESTON UNIV 3308236572 1972 CLARK AVE ALLIANCE OH 44601 PATRICK D HEDDLESTON VP FOR BUS. AFFAIRS 3308236572 2020-11-15 true Lauren R Denton P01571860 2604604000 2019 2022-09-23 18:48:47Z PATRICK D HEDDLESTON 1972 CLARK AVE ALLIANCE OH 44601 104186295 false X WWW.MOUNTUNION.EDU X 1846 OH WITH 57 UNDERGRAD MAJORS AND 58 MINORS TO CHOOSE FROM, AS WELL AS MASTER'S AND DOCTORAL PROGRAMS, UNIVERSITY OF MOUNT UNION OFFERS A WIDE ARRAY OF ACADEMIC COURSES. 32 32 1784 251 227391 166047 11025920 7896155 81767607 78649246 6014424 2135023 1445737 28399 100253688 88708823 31325915 32223166 0 0 36014261 34812237 15000 15000 1911309 24312270 25022161 91667446 92072564 8586242 -3363741 306358681 302407966 34691548 35755794 271667133 266652172 X THE UNIVERSITY AFFIRMS THE INSTITUTION'S MISSION TO PREPARE STUDENTS FOR FULFILLING LIVES, MEANINGFUL WORK AND RESPONSIBLE CITIZENSHIP. WITH 57 MAJORS AND 58 MINORS IN UNDERGRADUATE STUDIES TO CHOOSE FROM, UNIVERSITY OF MOUNT UNION OFFERS A WIDE ARRAY OF ACADEMIC COURSEWORK IN KEEPING WITH THE LIBERAL ARTS TRADITION. false false 70269754 32223166 67989617 THE LARGEST PROGRAM SERVICE IS UNDERGRADUATE AND GRADUATE EDUCATION BACHELOR'S DEGREES IN ARTS, MUSIC, MUSIC EDUCATION AND SCIENCE ARE OFFERED. THERE ARE 57 UNDERGRADUATE MAJORS INCLUDING BUSINESS ADMINISTRATION, EDUCATION AND SPORTS BUSINESS. MASTER'S DEGREES IN PHYSICIAN ASSISTANT STUDIES AND EDUCATIONAL LEADERSHIP AS WELL AS A DOCTORATE IN PHYSICAL THERAPY ARE ALL OFFERED. THE TOTAL ENROLLMENT FOR FALL 2019 WAS 2,243 STUDENTS. 9370706 10124590 AUXILIARY SERVICES IS ONE OF THE LARGEST PROGRAM SERVICES WHICH INCLUDES HOUSING STUDENTS AND PROVIDING CONTRACTED FOOD SERVICES. MOUNT UNION ALSO OWNS AND OPERATES A BOOKSTORE WHICH PROVIDES BOOKS AND APPAREL FOR STUDENTS. 3169392 475460 INTERCOLLEGIATE ATHLETICS IS A PROGRAM SERVICE THAT IS OFFERED TO OUR STUDENTS. THE UNIVERSITY HAS 24 DIFFERENT MEN'S AND WOMEN'S TEAMS AVAILABLE UNDER THE AUTHORITY OF THE NCAA DIVISION III. IN THE 2019 YEAR, 933 STUDENTS COMPETED IN AT LEAST ONE SPORT AND THE UNIVERSITY HAS A STEEP TRADITION IN THE OHIO ATHLETIC CONFERENCE, THE THIRD OLDEST ATHLETIC CONFERENCE IN THE COUNTRY. MANY OF OUR ATHLETIC TEAMS ARE VERY COMPETITIVE, BOTH WITHIN THE OAC AND ON A NATIONAL STAGE. PROGRAM EXPENSES WITHIN INTERCOLLEGIATE ATHLETICS REPRESENTS COMPENSATION FOR COACHES AND TEAM EXPENSES, WHILE REVENUE ONLY ENCOMPASSES TICKET SALES. AS A DIVISION III SCHOOL, MOUNT UNION OFFERS NO ATHLETIC SCHOLARSHIPS, ALLOWING OUR STUDENTS TO PARTICIPATE IN INTERCOLLEGIATE ATHLETICS AS AN EXTENSION OF THEIR OVERALL LIVING AND LEARNING EXPERIENCE. 82809852 true true false false false false false false false true true true false false true false true false true false true false false true false false false false true true true false false false false false false true false false false true false false false true true false false false true 188 0 1784 true true true false false false false false false false false false false false X 32 32 false false false false false false false true true false false true true true true true true true true false CO DC MA NH WA X PATRICK D HEDDLESTON 3308236572 1972 CLARK AVE ALLIANCE OH 44601 WILLIAM MERRIMAN JR PRESIDENT 40.0 0.0 X 316508 0 91167 LARRY KEHRES ATHLETIC DIRECTOR 40.0 0.0 X 208124 0 31772 JEFFREY BREESE PROVOST & VP ACADEMIC AFFAIRS 40.0 0.0 X 183020 0 50050 PATRICK HEDDLESTON VP FOR BUSINESS AFFAIRS 40.0 0.0 X 193259 0 36457 GREGORY KING VP FOR ADVANCEMENT 40.0 0.0 X 195632 0 27693 JOHN FRAZIER VP FOR STUDENT AFFAIRS 40.0 0.0 X 157298 0 57237 MELISSA GARDNER VP FOR MARKETING 40.0 0.0 X 100296 0 51839 BETSY EKEY ASSOCIATE PROF. PHYS. ASST. 40.0 0.0 X 124993 0 12733 RONALD CROWL ASSOCIATE VP FOR PLANNING 40.0 0.0 X 121450 0 12379 LINDAJEAN WESTERN VP FOR ENROLLMENT SERVICES 40.0 0.0 X 113995 0 16602 MICHAEL ZWILLING PROFESSOR MATHMATICS 40.0 0.0 X 108612 0 21805 JENNIFER HALL PROFESSOR FOREIGN LANGUAGE 40.0 0.0 X 105713 0 22457 M C STOPPER PROFESSOR NURSING 40.0 0.0 X 112000 0 11434 MS HEIDI K BARTHOLOM TRUSTEE 1.0 0.0 X 0 0 0 MRS J LYNNE BIERY TRUSTEE 1.0 0.0 X 0 0 0 DR VICTOR J BOSCHINI TRUSTEE 1.0 0.0 X 0 0 0 MR FLINT J BRENTON TRUSTEE 1.0 0.0 X 0 0 0 DR BRADLEY D CARMAN TRUSTEE 1.0 0.0 X 0 0 0 REV DR KENNETH W CH TRUSTEE 1.0 0.0 X 0 0 0 MR JAMES E COSTANZO TRUSTEE 1.0 0.0 X 0 0 0 MR MATTHEW G DARRAH VICE CHAIR OF BOARD OF TRUSTEE 1.0 0.0 X 0 0 0 DR RICHARD L DRAKE TRUSTEE 1.0 0.0 X 0 0 0 MR JAMES P EISMON TRUSTEE 1.0 0.0 X 0 0 0 MR JOHN J FLYNN TRUSTEE 1.0 0.0 X 0 0 0 MR SCOTT R GINDLESBE TRUSTEE 1.0 0.0 X 0 0 0 MRS SUZAN GORIS TRUSTEE 1.0 0.0 X 0 0 0 MR ALLEN E GREEN BOARD CHAIR 1.0 0.0 X X 0 0 0 DR FRED J HAUPT TRUSTEE 1.0 0.0 X 0 0 0 MS NANCY HILL TRUSTEE 1.0 0.0 X 0 0 0 MR W MICHAEL JARRETT TRUSTEE 1.0 0.0 X 0 0 0 MR CHAD V JOHNSON TRUSTEE 1.0 0.0 X 0 0 0 MR DWIGHT S JORDAN TRUSTEE 1.0 0.0 X 0 0 0 MS MEI-LIN KHOO TRUSTEE 1.0 0.0 X 0 0 0 MR EDWARD KOLESAR TRUSTEE 1.0 0.0 X 0 0 0 DR APRIL C MASON TRUSTEE 1.0 0.0 X 0 0 0 MR GERARD P MASTROIA TRUSTEE 1.0 0.0 X 0 0 0 MR SEAN M MOORE TRUSTEE 1.0 0.0 X 0 0 0 MRS VANITA OELSCHLAGE TRUSTEE 1.0 0.0 X 0 0 0 MR MICHAEL A PARNELL TRUSTEE 1.0 0.0 X 0 0 0 MRS JANICE SANDERS TRUSTEE 1.0 0.0 X 0 0 0 MR JOEL L SASSA TRUSTEE 1.0 0.0 X 0 0 0 MISS GRETCHEN L SCHUL TRUSTEE 1.0 0.0 X 0 0 0 MR LAURENCE E TALLEY TRUSTEE 1.0 0.0 X 0 0 0 MR C REGGIE THOMAS TRUSTEE 1.0 0.0 X 0 0 0 MS LEE ANN THORN TRUSTEE 1.0 0.0 X 0 0 0 2040900 0 443625 14 false true false WESTLAKE REED LESKOSKY P O BOX 932273 CLEVELAND OH 44193 ARCHITECT 111662 ELLUCIAN CO LP 4375 FAIR LAKES COURT FAIRFAX VA 22033 SOFTWARE 267132 2 1887879 6008276 900655 7896155 STUDENT TUITION 611710 67814957 67814957 DORMITORIES 611710 5747498 5747498 FOOD SERVICE 611710 3836128 3836128 BOOK STORE SALES 451110 453680 393248 60432 RENTAL/HOUSING 611710 39711 39711 757272 758035 -763 78649246 2713883 167722 2546161 0 3399 3399 25000 25000 0 25000 25000 14898612 15477472 -578860 -578860 -578860 0 0 0 0 0 0 0 0 0 0 88708823 78589577 227391 1995700 0 32223166 32223166 0 0 2055684 1113052 533433 409199 0 25437904 22775067 1993807 669030 2117144 1755158 361986 3292358 2737548 416509 138301 1909147 1618690 209384 81073 0 468239 25858 442381 98114 98114 0 15000 15000 0 3214170 2779440 402430 32300 282048 159553 87699 34796 2888084 2450354 313927 123803 2233405 1802167 398322 32916 0 3107441 2297407 743631 66403 1192453 1046580 72500 73373 0 389009 273929 74486 40594 858188 844261 12393 1534 0 5562282 4770144 704898 87240 217072 217072 DUES & MEMBERSHIPS 395865 240068 107998 47799 EQUIPMENT 691665 668229 7972 15464 CATERING EXPENSE 184410 110976 43252 30182 VSIP EXPENSE 2706869 2706869 532847 194264 326281 12302 92072564 82809852 7351403 1911309 3924 3865 28425473 30643036 4459057 2104766 1152535 1159976 0 0 0 0 2795820 2045412 231770 309969 0 0 245430779 100326473 145665640 145104306 95926154 93698197 15643976 15973875 0 0 0 0 12054332 11364564 306358681 302407966 6702864 9738647 0 0 2800072 1836636 19753072 18702130 0 0 0 0 0 0 2079782 1358026 3355758 4120355 34691548 35755794 X 125172361 131051126 146494772 135601046 271667133 266652172 306358681 302407966 X -3363741 -1155176 -496044 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 139563218 3055456 803237 2407834 6644875 134369202 135892939 3815003 5730276 2284864 3590136 139563218 132759704 1416808 7616427 2250841 3649159 135892939 122871421 1809746 14078537 2267493 3732507 132759704 132648757 1045789 -4773125 2277248 3772752 122871421 0.01000 0.49000 0.50000 false false 25256360 25256360 197821206 81583660 116237546 22140476 18742813 3397663 212737 212737 145104306 ALTERNATIVE INVESTMENTS 6248801 F HEDGE FUNDS 7177074 F REAL ESTATE 2548000 F 15973875 0 DEPOSIT AND OTHER 1798976 ANNUITY OBLIGATIONS 1547653 LINE OF CREDIT 773726 4120355 55715511 -1155176 -1155176 56870687 31838136 31838136 88708823 60717856 60717856 31354708 31354708 92072564 SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS ARE HELD IN PERPETUITY FOR THE PURPOSES OF ANNUALLY PROVIDING A PERCENTAGE OF THEIR VALUE AS SCHOLARSHIPS, PROFESSORSHIPS, FACILITIES, PRIZES AND ACADEMIC PROGRAMS. ASC 740 Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements. PART XI, LINE 4B Financial Aid $ 31,354,708 Change in Value of Split-Interest Agreements $ 483,428 Total: $ 31,838,136 Part XII, Line 4B Financial Aid $ 31,354,708 Total: $ 31,354,708 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE POLICY REQUIREMENT IS MET BY INCLUDING A STATEMENT ON ALL PUBLICATIONS AND ADVERTISING. A NONDISCRIMINATORY STATEMENT IS ALSO AVAILABLE ON THE WEBSITE. SCHEDULE E, PART I, LINE 6A THE UNIVERSITY OF MOUNT UNION RECEIVES FEDERAL PELL GRANTS, TEACH GRANTS, SEOG, CWSP, AND FEDERAL PERKINS LOANS FROM THE DEPARTMENT OF EDUCATION. Middle East and North Africa PROGRAM SERVICES EDUCATION 2774 East Asia and the Pacific PROGRAM SERVICES EDUCATION 301 South Asia PROGRAM SERVICES EDUCATION 428 Central America/caribbean PROGRAM SERVICES EDUCATION 1691 Europe PROGRAM SERVICES EDUCATION 9533 North America PROGRAM SERVICES EDUCATION 5252 Russia PROGRAM SERVICES EDUCATION 500 South America PROGRAM SERVICES EDUCATION 35 20514 20514 false false false false false false X X X X X X true AMPLO CONSULTING false 493306 15000 478306 493306 15000 478306 AL AK CA CO CT DC FL GA HI IL KS KY LA ME MD MA MI MN MS MO MT NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI RECOMMENDATION, STATE LICENSE WAS NOT REQUIRED. 1972 CLARK AVE ALLIANCE OH 44601 true SCHOLARSHIP/FINANCIAL AID 1932 32223166 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS TO U.S. AFTER A STUDENT HAS BEEN ACCEPTED TO THE UNIVERSITY OF MOUNT UNION, THEY MUST FILE A FAFSA. MOUNT UNION CONSIDERS ACADEMIC SCHOLARSHIPS, OUTSIDE SCHOLARSHIPS, FEDERAL GRANTS AND STATE ELIGIBILITY IN THAT RESPECTIVE ORDER. IF THE STUDENT NEEDS FURTHER ASSISTANCE, THE COLLEGE OFFERS FEDERAL LOANS, COLLEGE GRANTS AND EMPLOYMENT OPPORTUNITIES. FINANCIAL AID BASED ON NEED IS AWARDED ON FAFSA CALCULATIONS AND THE RESULTING FINANCIAL AID THAT IS TO BE MET. ACADEMIC SCHOLARSHIPS ARE AWARDED BASED ON HIGH SCHOOL GPA, CLASS RANK AND STANDARD TEST SCORES. NEED-BASED GRANTS CAN BE ALLOCATED TO RETURNING STUDENTS BASED ON PREVIOUS YEARS AS LONG AS FINANCIAL NEED IS STILL PRESENT. ACADEMIC SCHOLARSHIPS CONTINUE BASED ON THE STUDENT'S CUMULATIVE GPA AT THE END OF THE YEAR. X X X true true X X X X X X false false false false false false false false false GREGORY KING VP FOR ADVANCEMENT 186226 0 0 0 9406 0 19172 0 8521 0 223325 0 JEFFREY BREESE PROVOST & VP ACADEMIC AFFAIRS 183020 0 0 0 0 0 44929 0 5121 0 233070 0 JOHN FRAZIER VP FOR STUDENT AFFAIRS 157298 0 0 0 0 0 15798 0 41439 0 214535 0 MELISSA GARDNER VP FOR MARKETING 100246 0 0 0 50 0 10407 0 41432 0 152135 0 PATRICK HEDDLESTON VP FOR BUSINESS AFFAIRS 193259 0 0 0 0 0 20505 0 15952 0 229716 0 WILLIAM MERRIMAN JR PRESIDENT 311594 0 0 0 4914 0 28000 0 63167 0 407675 0 LARRY KEHRES ATHLETIC DIRECTOR 208124 0 0 0 0 0 21220 0 10552 0 239896 0 SCHEDULE J, PART I, LINE 1A THE PRESIDENT AND THE VP OF ADVANCEMENT HAVE COUNTRY CLUB DUES PAID BY THE UNIVERSITY FOR BUSINESS ENTERTAINMENT PURPOSES. THE DUES IN COLUMN III ARE TAXABLE FOR PERSONAL USE. USAGE IS DOCUMENTED TO DETERMINE THE PERSONAL VERSUS BUSINESS USE. THE PRESIDENT ALSO USES A HOUSEKEEPING SERVICE THAT IS INCLUDED AS A TAXABLE FRINGE BENEFIT ON HIS W-2. HOUSING FOR THE PRESIDENT IS PROVIDED BY THE UNIVERSITY AND REQUIRED BY CONTRACT. THE RESIDENCE IS CONTIGUOUS TO THE CAMPUS, THE PRESIDENT IS REQUIRED TO LIVE THERE AND IS REQUIRED TO CONDUCT UNIVERSITY-RELATED BUSINESS THERE PER HIS CONTRACT. DUE TO CODE SECTION 117 EXCLUSION, THIS AMOUNT IS NOT INCLUDED IN TAXABLE INCOME. THE VALUE OF THIS HOUSING TOTALS $25,000 AND IS INCLUDED IN COLUMN D ON PT. II. SCHEDULE J, PART II THE NONTAXABLE BENEFITS FOR PRESIDENT MERRIMAN, JOHN FRAZIER, AND MELISSA GARDNER IN COLUMN (D) INCLUDE TUITION ASSISTANCE IN THE AMOUNTS OF $15,230, $40,535, AND $30,880 RESPECTIVELY. A STATE OF OHIO HIGHER EDUCATION FACILITY 346849674 67756A2G6 2010-07-26 11204308 STUDENT RESIDENCE RENOVATION false false false B STATE OF OHIO HIGHER EDUCATION FACILITY 346849674 2017-02-14 12025000 REFUNDING OF 2006 BONDS false false false A 2389308 0 11216494 826082 0 0 216900 0 169720 10004648 0 0 2011 false false true true B 2137870 0 12025000 0 160000 0 0 0 0 0 11865000 0 2008 true false true true A false false false false 0 false false false true B false false false false 0 false false false true A true false false 0 false 0 true B false false true true true false 0 false 0 true A true B true PART IV, LINE 2c JULY 29, 2015 86645 SCHOLARSHIP SCHOLARSHIP X 43 900655 AVERAGE STOCK COST false true false FORM 990, PART VI, SECTION B, LINE 11B REVIEW IS CONDUCTED BY FINANCE, COMPENSATION AND AUDIT COMMITTEES OF THE BOARD OF TRUSTEES DURING A JOINT MEETING BEFORE THE 990 IS FILED. AFTER THIS REVIEW, A COPY OF THE FORM IS PROVIDED TO ALL BOARD MEMBERS AND THEN SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH UNIVERSITY POLICY ON CONFLICT OF INTEREST IS CONDUCTED BY THE AUDIT COMMITTEE. EVERY TRUSTEE IS REQUIRED TO FILL OUT A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. TRUSTEES ARE REQUIRED TO DISCLOSE ACTUAL OR POTENTIAL CONFLICT OF INTEREST IN ANY TRANSACTION FOR THE UNIVERSITY THAT INVOLVES THEMSELVES OR MEMBERS OF THEIR IMMEDIATE FAMILIES. A SUMMARY OF ALL THE ANSWERS FROM THE QUESTIONNAIRE IS SENT TO MEMBERS OF THE AUDIT COMMITTEE FOR REVIEW AND ANY RELATIONSHIPS ARE ASSESSED TO ENSURE THEY ARE IN COMPLIANCE WITH THE POLICY. POTENTIAL MATTERS UNDER THE POLICY ARE ESCALATED AND REVIEWED BY THE CHAIR OF THE COMMITTEE AND THE PRESIDENT, AS WELL AS LEGAL COUNSEL IF NECESSARY. TRUSTEES WITH ANY DISCLOSED CONFLICT MUST REFRAIN FROM USING PERSONAL INFLUENCE IN THE MATTER AND WILL RECUSE THEMSELVES FROM ANY DISCUSSIONS AND/OR VOTING ON THE MATTER. THE BOARD OF TRUSTEES, AFTER EXERCISING ITS BUSINESS JUDGMENT AND DISCRETION, WILL MAKE A DETERMINATION IF THE TRANSACTION IS REASONABLE, FAIR AND CONSISTENT WITH UNIVERSITY PRACTICES. FORM 990, PART VI, SECTION B, LINE 15A AND 15B THE BOARD HAS ESTABLISHED A COMPENSATION COMMITTEE THAT REVIEWS A COMPENSATION COMPARATIVE OF OTHER OHIO ATHLETIC CONFERENCE (OAC) SCHOOLS AS WELL AS A LIST OF 24 COMPETITOR INSTITUTIONS TO EVALUATE THE SALARY OF THE PRESIDENT AND VICE PRESIDENTS. THE RESULTS ARE REVIEWED BY THE COMPENSATION COMMITTEE, APPROVED BY THE EXECUTIVE COMMITTEE AND DISCLOSED TO THE FULL BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT ( 483,428) CHANGE IN VALUE OF INTEREST RATE SWAP ( 12,616) TOTAL: $ ( 496,044) RAIDERS CORNER LLC 1972 CLARK AVE ALLIANCE OH 44601 340714687 RENTAL OH 1583937 MOUNT UNION RAIDERS PENN LLC 1972 CLARK AVE ALLIANCE OH 44601 340714687 REAL ESTATE OH 340125 MOUNT UNION CHARITABLE REMAINDER TRUSTS (13) 1972 CLARK AVE ALLIANCE OH 44601 CHARITABLE TR OH TRUST false false false false false false false false false false false false false false false false false false false false