2021-10-15T06:27:11-05:00 2021-05-31 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2020-06-01 344429091 OHIO NORTHERN UNIVERSITY OFFICE OF THE CONTROLLER % JASON M BROGE OHIO 4197722000 525 SOUTH MAIN STREET ADA OH 45810 JASON M BROGE VP FINANCIAL AFFAIRS 4197722000 2021-10-15 true JASON M BRIDGE 999009999 Lauren R Denton P01571860 2604604000 2 2020 2022-09-23 18:48:47Z DR DANIEL A DIBIASIO 525 SOUTH MAIN STREET ADA OH 45810 165699383 false X WWW.ONU.EDU X 1871 OH OHIO NORTHERN'S PURPOSE IS TO HELP STUDENTS DEVELOP INTO SELF-RELIANT, MATURE INDIVIDUALS OPEN TO THE CONTEMPORARY WORLD, ACTIVE IN LEARNING AND SENSITIVE TO HIGHER VALUES. 28 26 1778 775 -156702 0 13114142 15297057 118638613 120395879 12170530 6605934 43564 51244 143966849 142350114 52267362 51724021 0 0 44456095 47715055 95238 97920 1595363 43080622 43194934 139899317 142731930 4067532 -381816 362776162 404751449 117910310 124590673 244865852 280160776 X OHIO NORTHERN UNIVERSITY, A UNITED METHODIST-RELATED INSTITUTION OF HIGHER LEARNING, SEEKS TO EDUCATE AND GRADUATE STUDENTS ACCOMPLISHED IN SCHOLASTIC ACHIEVEMENT, PREPARED FOR A USEFUL LIFE AND MEANINGFUL CAREER, AND INSPIRED WITH A DESIRE TO CONTRIBUTE TO THE GOOD OF HUMANKIND CONSISTENT WITH JUDEO-CHRISTIAN IDEALS. OHIO NORTHERN UNIVERSITY IS A LEADING PRIVATE, STUDENT-CENTERED INSTITUTION OF INCREASING REGIONAL AND NATIONAL PROMINENCE. IT OFFERS A DIVERSE, DYNAMIC, AND UNIQUE LEARNING COMMUNITY OFFERING RIGOROUS PROFESSIONAL PROGRAMS IN PARTNERSHIP WITH THE ARTS AND THE SCIENCES TO PREPARE INDIVIDUALS FOR LIFELONG CHALLENGES IN THE 21ST CENTURY. false false 125872809 51724021 120395879 OHIO NORTHERN UNIVERSITY CURRENTLY HAS 2,814 STUDENTS IN ATTENDANCE THROUGH THE ACADEMIC PROGRAMS AND SERVICES PROVIDED, THE STUDENTS ARE ABLE TO EXCEL AND CHALLENGE THEMSELVES. THE UNIVERSITY GIVES TO STUDENTS THE OPPORTUNITY TO PURSUE USEFUL AND MEANINGFUL CAREERS AND PREPARES THEM TO BE RESPONSIBLE CITIZENS. 125872809 true true false false false false false true false true true true false true true false false true true false true false false true false true false true true true true false false false false false false false false false false true false false false false true true true false false true 3347 0 1778 true true true false false false false true true false false false false false false X 28 26 false false false false false false false true true false false true true true true true true true true false OH X JASON M BROGE 4197722000 525 SOUTH MAIN STREET ADA OH 45810 DR DANIEL A DIBIASIO PRESIDENT 45.0 0.0 X X 387601 0 73208 CHARLES H ROSE III DEAN-COLLEGE OF LAW 45.0 0.0 X 240663 0 9249 DR STEVEN J MARTIN DEAN-COLLEGE OF PHARMACY 45.0 0.0 X 219159 0 24839 SHANNON M SPENCER VP FOR UNIVERSITY ADVANCEMENT 45.0 0.0 X 227075 0 8530 JOHN C NAVIN DEAN-COLLEGE OF BUSINESS 45.0 0.0 X 202182 0 14208 DR DAVID C CRAGO FACULTY 45.0 0.0 X 185064 0 18748 DR MARIA CRONLEY END 620 PROVOST & VP ACADEMIC AFFAIRS 45.0 0.0 X 154347 0 13495 DR JULIET K HURTIG INTERIM VP ACADEMIC AFFAIRS 45.0 0.0 X 142668 0 21108 WILLIAM H BALLARD END 620 VP FOR FINANCIAL AFFAIRS 45.0 0.0 X 115195 0 12051 JASON M BROGE VP FOR FINANCIAL AFFAIRS 45.0 0.0 X 80790 0 8504 DR CHRISTOPHER SPIESE TRUSTEE 45.0 0.0 X 59925 0 20278 JENNIFER L ROBY SECRETARY 45.0 0.0 X 49250 0 1936 BISHOP GREGORY V PALMER TRUSTEE 1.0 0.0 X 0 0 0 BRENDA L REICHELDERFER TRUSTEE 1.0 0.0 X 0 0 0 DR DANIEL B WALKER CHAIRMAN 1.0 0.0 X X 0 0 0 DR CANDADA J MOORE TRUSTEE 1.0 0.0 X 0 0 0 DR CARLA F KIM TRUSTEE 1.0 0.0 X 0 0 0 DR JAMES LEHR KENNEDY TRUSTEE 1.0 0.0 X 0 0 0 DR JOHN H HULL TRUSTEE 1.0 0.0 X 0 0 0 DR MARK J PALMER TRUSTEE 1.0 0.0 X 0 0 0 DR OSCAR J MIFSUD TRUSTEE 1.0 0.0 X 0 0 0 FREDERICK C KUCKLICK TRUSTEE 1.0 0.0 X 0 0 0 HANLEY H WHEELER III TRUSTEE 1.0 0.0 X 0 0 0 JASON S DUFF TRUSTEE 1.0 0.0 X 0 0 0 JENNIFER A FROMMER TRUSTEE 1.0 0.0 X 0 0 0 LARRY F BOORD TRUSTEE 1.0 0.0 X 0 0 0 MARK A WHITE TRUSTEE 1.0 0.0 X 0 0 0 DR MICHAEL C KAUFMANN TRUSTEE 1.0 0.0 X 0 0 0 PAMELA S HERSHBERGER VICE CHAIRMAN 1.0 0.0 X X 0 0 0 REVEREND DAVID C HARRIS TRUSTEE 1.0 0.0 X 0 0 0 DR RICHARD P KEYES VICE CHAIRMAN 1.0 0.0 X X 0 0 0 THEODORE B GRIFFITH TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM J WITTEN TRUSTEE 1.0 0.0 X 0 0 0 DR RONDA K LEHMAN TRUSTEE 1.0 0.0 X 0 0 0 NATHAN J OBLIZAJEK TRUSTEE 1.0 0.0 X 0 0 0 COL WILLIAM E ORR JR TRUSTEE 1.0 0.0 X 0 0 0 DR TIMOTHY S TRACY TRUSTEE 1.0 0.0 X 0 0 0 ANDREW J DREW MANTENIEKS TRUSTEE 1.0 0.0 X 0 0 0 DAVID R HEPPNER TRUSTEE 1.0 0.0 X 0 0 0 2063919 0 226154 74 false true false SODEXO INC AFFILIATES 10 EARHART DR WILLIAMSVILLE NY 142217078 MAINTENANCE SERVICES 5376062 SODEXO SERVICES INC 9801 WASHINGTON BLVD STE 1446 GAITHERSBURG MD 208785355 DINING SERVICES 4578623 FIRST AMERICAN EQUIPMENT FINANCE 255 WOODCLIFF DRIVE FAIRPORT NY 14450 LEASING SERVICES 598206 RUFFALO NOEL LEVITZ LLC PO BOX 718 DES MOINES IA 503030718 CONSULTING SERVICES 489313 METRO MEDIA SERVICES INC PO BOX 1537 TOLEDO OH 43603 ADVERTISING 470523 21 7716491 7580566 529393 15297057 TUITION AND FEES 611710 101079400 101079400 AUXILIARY 611710 18416932 18416932 OTHER INCOME 900099 899547 899547 120395879 3517619 -229329 3746948 0 0 0 0 0 26093430 326098 23228887 102326 2864543 223772 3088315 72627 3015688 0 0 0 69300 18056 51244 51244 0 0 0 0 142350114 120395879 -156702 6813880 142539 142539 51581482 51581482 0 0 947161 69444 877717 0 37917120 32652516 4216085 1048519 757574 612689 119765 25120 5487431 4949870 480139 57422 2605769 2196986 340835 67948 0 20799 20799 85910 85910 0 97920 97920 0 12119156 10158000 1872327 88829 916167 311257 522928 81982 2646496 1657212 939190 50094 572522 255258 316832 432 0 4703692 4256399 425311 21982 550657 515945 19969 14743 0 0 3314545 113543 3201002 0 9026693 8996192 30501 891541 412584 477964 993 HOSPITALITY 228538 153895 52326 22317 COGS - FOOD SERVICE 4079751 4079751 LIBRARY ACQUISITIONS 767529 767529 PROGRAMMING 739003 520195 212568 6240 2531935 1469523 1051590 10822 142731930 125872809 15263758 1595363 23134 15781 13107615 10364481 1240087 962100 1386247 1025132 0 0 0 0 10727609 10069718 255281 275482 1360808 1528451 287588856 139315617 154244690 148273239 90556912 118295487 65267442 78594625 0 0 0 0 24606337 35346953 362776162 404751449 9682039 13473684 0 0 6718053 5800215 19322608 25438421 0 0 0 0 67124624 66204030 0 0 15062986 13674323 117910310 124590673 X 50680777 52251876 194185075 227908900 244865852 280160776 362776162 404751449 X -381816 32944221 2732519 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1864029 X X false 164215799 3406831 39962931 7669820 3710830 196204911 160642901 6255074 8068694 6966150 3784720 164215799 166276449 3792833 2489659 7838200 4077840 160642901 162025243 2906622 14933399 8679150 4907340 2325 166276449 152853681 5256435 17653193 8370093 4988487 379486 162025243 0.06712 0.54970 0.38319 false false 8159275 8159275 236673228 115353133 121320095 26132827 18645821 7487006 16623526 5316663 11306863 148273239 COMMON TRUST FUNDS 15218861 F MULTI-STRATEGY HEDGE FUNDS 10107 F PRIVATE EQUITY FUNDS 61743684 F REAL ESTATE INVESTMENT FUNDS 1621973 F 78594625 CHARITABLE REMAINDER TRUSTS 900197 INTEREST IN PERPETUAL TRUSTS 18634808 INTEREST IN REMAINDER TRUSTS 3105641 OTHER RECEIVABLES 3858118 CASH, RESTRICTED ASSETS 7962882 LAND HELD FOR SALE 61245 CASH SURRENDER VALUE 824062 35346953 0 US GOVT REFUNDABLE ADVANCES 7191914 POSTRETIREMENT MEDICAL BENEFIT 3354027 ANNUITIES AND TRUSTS PAYABLE 2960777 OTHER 167605 13674323 123730909 32944221 18056 32962277 90768632 51581482 51581482 142350114 91168504 18056 18056 91150448 51581482 51581482 142731930 SCHEDULE D, PART III, LINE 4 ALL COLLECTIONS OF WORKS OF ART, HISTORICAL TREASURES AND SIMILAR ASSETS ARE CAPITALIZED. THE UNIVERSITY RECEIVED DONATIONS OF VARIOUS WORKS OF ART IN PAST YEARS. THE COLLECTION INCLUDES APPROXIMATELY 400 ITEMS AND IS DISPLAYED IN SEVERAL LOCATIONS ON CAMPUS. ITEMS ADDED TO THE COLLECTIONS ARE CAPITALIZED AT COSTS IF PURCHASED OR AT ESTIMATED FAIR VALUE ON THE ACQUISITION DATE IF DONATED. COLLECTION ITEMS SOLD OR REMOVED ARE REPORTED AS UNRESTRICTED OR TEMPORARILY RESTRICTED GAINS OR LOSSES DEPENDING ON DONOR STIPULATIONS, IF ANY, PLACED ON THE ITEMS AT THE TIME OF THE ACQUISITION. IT IS THE POLICY OF THE UNIVERSITY TO RECOGNIZE CONTRIBUTIONS OF WORKS OF ART AS A CAPITALIZED ASSET BECAUSE THE ITEMS ARE HELD FOR PUBLIC EXHIBITION RATHER THAN FINANCIAL GAIN. HOWEVER, SUCH WORKS OF ART ARE NOT SUBJECT TO DEPRECIATION. STANDARD UNIVERSITY PROCEDURES ARE USED IN ACCESSIONING, DEACCESSIONING, CATALOGING AND MANAGING OBJECTS. THE UNIVERSITY PROVIDES A CLEAN, SAFE AND STABLE STORAGE ENVIRONMENT FOR ITS COLLECTIONS. THERE WERE NO DEACCESSIONS IN 2021 OR 2020. SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS OF THE UNIVERSITY ARE USED TO PROVIDE SCHOLARSHIP OPPORTUNITIES TO ELIGIBLE STUDENTS AS WELL AS ENHANCING EXPERIENTIAL LEARNING OPPORTUNITIES TO THE STUDENTS ATTENDING THE UNIVERSITY. ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ACCOUNTING STANDARDS CODIFICATION (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 & XII LINE 2D: FUNDRAISING EXPENSE $ 18,056 LINE 4B: STUDENT AID RECLASS $ 51,581,482 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 OHIO NORTHERN UNIVERSITY POSTS ITS RACIALLY NONDISCRIMINATORY POLICY ON ITS WEBSITE AND MARKETING MATERIALS. SCHEDULE E, PART I, LINE 6A OHIO NORTHERN UNIVERSITY RECEIVES GOVERNMENTAL ASSISTANCE SUCH AS PELL, FSEOG AND FEDERAL WORK-STUDY GRANTS AND STAFFORD, HEALTH PROFESSIONS, NURSING STUDENT LOANS, AND CARES ACT (HEERF). CENTRAL AMERICA/CARIBBEAN PROGRAM SERVICES STUDY ABROAD 2455 CENTRAL AMERICA/CARIBBEAN PASSIVE INVESTMENTS 9256357 9258812 9258812 true false true true true false SCHEDULE F, PART I, LINE 2 GRANT FUNDS ARE USED TO SUPPORT STUDY ABROAD ACTIVITIES FOR OHIO NORTHERN UNIVERSITY STUDENTS. SUCCESSFUL COMPLETION OF ACCREDITED COURSEWORK IS REQUIRED IN ORDER FOR STUDENTS TO RECEIVE THESE FUNDS. X X X X X X X true BENEFACTOR GROUP CAMPAIGN CO false 97920 97920 69300 16975 1081 69300 16975 1081 18056 51244 true LIBERTY TOWNSHIP TRUSTEES 110 E BUCKEYE AVE ADA OH 45810 346400772 16917 OPERATIONAL SUPPORT ADA-LIBERTY JOINT AMBULANCE DISTRICT 530 N GILBERT ST ADA OH 45810 346720624 85260 OPERATIONAL SUPPORT VILLAGE OF ADA 115 W BUCKEYE AVE ADA OH 45810 346400003 40362 INFRASTRUCTURE SUPPORT 3 GRANTS AND ALLOCATIONS 2674 51581482 SCHEDULE I, PART I, LINE 2 SCHOLARSHIPS AND FINANCIAL AID ARE AWARDED ON THE BASIS OF NEED AND MERIT. FUNDS ARE APPLIED TO INDIVIDUAL ACCOUNTS, AND RECORDS ARE MAINTAINED IN ACCORDANCE WITH THE UNIVERSITY'S DOCUMENT RETENTION AND DESTRUCTION POLICY. X X X true true X X X false false false false false false false false false DR DANIEL A DIBIASIO PRESIDENT 387601 0 0 0 0 0 14080 0 59128 0 460809 0 DR MARIA CRONLEY END 620 PROVOST & VP ACADEMIC AFFAIRS 154347 0 0 0 0 0 9464 0 4031 0 167842 0 DR JULIET K HURTIG INTERIM VP ACADEMIC AFFAIRS 142668 0 0 0 0 0 5300 0 15808 0 163776 0 DR STEVEN J MARTIN DEAN-COLLEGE OF PHARMACY 219159 0 0 0 0 0 9031 0 15808 0 243998 0 SHANNON M SPENCER VP FOR UNIVERSITY ADVANCEMENT 227075 0 0 0 0 0 8530 0 0 0 235605 0 DR DAVID C CRAGO FACULTY 185064 0 0 0 0 0 7620 0 11128 0 203812 0 JOHN C NAVIN DEAN-COLLEGE OF BUSINESS 202182 0 0 0 0 0 8012 0 6196 0 216390 0 CHARLES H ROSE III DEAN-COLLEGE OF LAW 240663 0 0 0 0 0 9249 0 0 0 249912 0 SCHEDULE J, PART I, LINE 1A EXPLANATION OF BENEFITS SPOUSAL TRAVEL IS PROVIDED TO THE PRESIDENT AND HIS WIFE DURING SOLICITATION EVENTS PRIMARILY IN THE WINTER/SPRING MONTHS TO ASSIST IN BUILDING RELATIONSHIPS BETWEEN THE UNIVERSITY AND DONORS. THE PRESIDENT'S WIFE SERVES AS THE COMMUNITY LIAISON, AN UNPAID POSITION, AND SHE IS AN INTEGRAL PART OF THE UNIVERSITY RELATIONS. AS A RESULT, THE SPOUSAL TRAVEL IS NOT INCLUDED IN TAXABLE INCOME BECAUSE THERE IS A SUBSTANTIAL BUSINESS PURPOSE FOR THIS BENEFIT. THE UNIVERSITY FURNISHES A RESIDENCE TO THE PRESIDENT FOR THE CONVENIENCE OF THE UNIVERSITY. THE PRESIDENT IS REQUIRED TO LIVE IN THE RESIDENCE AS A CONDITION OF HIS EMPLOYMENT, AND THE RESIDENCE IS CONTIGUOUS TO CAMPUS. THE VALUE OF THE OCCUPANCY OF THE RESIDENCE IS NOT INCLUDED IN HIS TAXABLE INCOME. THE PRESIDENT ALSO REGULARLY CONDUCTS BUSINESS IN THE HOME INCLUDING STUDENT EVENTS, DONOR RECEPTIONS, BUSINESS MEETINGS AND OTHER BUSINESS RELATED MATTERS. SOCIAL CLUB DUES ARE PROVIDED FOR BUSINESS PURPOSES ONLY TO THE PRESIDENT AND THE DEAN OF THE DICKE COLLEGE OF BUSINESS. A COUNTY OF HARDIN OHIO 346400612 412003AD7 2020-11-24 26788866 ADVANCE REFUNDING OF SERIES 2013A, false false false A 210000 0 26788866 1888313 325611 0 534900 0 0 3750000 22713255 0 2008 true false false true A false false false false 0 false false false true A true true 0 false 0 false false A true X MUSICAL EQUIPMENT 1 7750 FAIR MARKET VALUE X PHARMACY EQUIPMENT 1 10485 FAIR MARKET VALUE X PHARMACY SUPPLIES 1 28368 FAIR MARKET VALUE X ENGINEERING SOFTWARE 1 482790 FAIR MARKET VALUE false false false FORM 990, PART VI, LINE 1A DR. DANIEL DIBIASIO AND DR. CHRISTOPHER SPIESE ARE PAID EMPLOYEES OF THE UNIVERSITY. THEREFORE, THEY ARE NOT CONSIDERED INDEPENDENT VOTING MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE OF THE UNIVERSITY HAS AUTHORITY FROM THE BOARD OF TRUSTEES FOR REVIEW OF THE FORM 990. A DRAFT FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE AT LEAST ONE WEEK BEFORE THE FILING DEADLINE. COMMENTS ARE REQUESTED AND ADJUSTMENTS ARE MADE, IF NECESSARY, PRIOR TO FILING FORM 990. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST QUESTIONNAIRE IS REQUIRED TO BE COMPLETED ANNUALLY BY EACH OFFICER, TRUSTEE, KEY EMPLOYEE, VICE PRESIDENT, AND COLLEGE DEAN AT THE UNIVERSITY. RESULTS ARE SUMMARIZED AND REVIEWED BY THE VICE PRESIDENT FOR FINANCIAL AFFAIRS AS WELL AS THE CHAIR OF THE AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT'S COMPENSATION IS REVIEWED ANNUALLY BY THE COMMITTEE ON BOARD GOVERNANCE OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 15B THE PRESIDENT PERFORMS PERIODIC COMPENSATION REVIEWS OF OFFICERS AND KEY EMPLOYEES USING COMPENSATION COMPARABILITY INFORMATION PROVIDED BY HUMAN RESOURCES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST. ANNUAL AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE UNIVERSITY'S WEBSITE. FORM 990, PART XI LINE 9 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT $ 491,534 CHANGE IN ASSET RETIREMENT OBLIGATION $ (144,190) ACTUARIAL ADJUSTMENT TO POSTRETIREMENT LIABILITY $ (917,154) CHANGE IN BENEFICIAL INTEREST PERPETUAL TRUSTS $ 3,662,462 AMORTIZATION OF BOND ORIGINATION COST $ (360,133) TOTAL $ 2,732,519 POLAR ENTERPRISES 402 WEST COLLEGE AVENUE UNIT 1089 ADA OH 45810 272573390 ENTREPRENEUR OH 501(C)(3) 5 NA true THE INN AT OHIO MANAGEMENT COMPANY 401 WEST COLLEGE AVENUE ADA OH 45810 263068091 HOTEL/RESTAURANT OH ONU C CORP 1106688 216890 1.00000 true CHARITABLE REMAINDER TRUSTS (5) CHAR. REM. TRUSTS OH NA TRUST false PERPETUAL TRUSTS (2) PERPETUAL TRUSTS OH NA TRUST false false false false false false false false false false false false false false false false true true false false THE INN AT OHIO NORTHERN UNIVERSITY MGMT CO P 700251 FMV THE INN AT OHIO NORTHERN UNIVERSITY MGMT CO Q 1770568 FMV