2021-05-16T19:41:18-05:00 2020-06-30 340677006 MALONEY NOVOTNY LLC 1111 SUPERIOR AVE SUITE 700 CLEVELAND OH 441142540 990 2019-07-01 314379585 OHIO WESLEYAN UNIVERSITY OHIO 7403682000 61 SOUTH SANDUSKY STREET DELAWARE OH 43015 MAURA S DONAHUE VP FOR FINANCE & ADMIN.&TREAS. 7403682000 2021-05-14 1 CHRISTOPHER B ANDERSON P00226559 2163630100 2019 2022-09-23 18:48:47Z ROCKWELL F JONES 61 SSANDUSKY STREET DELAWARE OH 43015 109350591 0 X WWW.OWU.EDU X 1842 OH 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. 39 39 1573 2000 310343 0 33837391 22427635 87271980 84189695 18769115 712825 3453799 975825 143332285 108305980 46299348 46504052 0 0 42429866 37360981 0 0 3310936 32123073 33744086 120852287 117609119 22479998 -9303139 415036914 451093608 50600859 92760923 364436055 358332685 X 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. 0 0 106971518 46504052 84647549 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. 106971518 1 1 0 0 0 0 1 1 0 1 1 1 0 0 1 1 0 1 1 1 1 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 1 1 0 0 1 291 0 1 1573 1 1 1 1 SP 0 0 0 1 1 0 0 0 0 0 0 X 39 39 1 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 OH X MAURA DONAHUE 7403683351 61 SOUTH SANDUSKY STREET DELAWARE OH 43015 DOREEN DELANEY CRAWLEY AT-LARGE TRUSTEE 1.00 0.00 X 0 0 0 JASON DOWNEY AT-LARGE TRUSTEE 1.00 0.00 X 0 0 0 AARON GRANGER AT-LARGE TRUSTEE 1.00 0.00 X 0 0 0 EDWARD HADDOCK AT-LARGE TRUSTEE 1.00 0.00 X 0 0 0 JACK LUIKART AT-LARGE TRUSTEE 1.00 0.00 X 0 0 0 MICHAEL MCCLUGGAGE AT-LARGE TRUSTEE 1.00 0.00 X 0 0 0 KEVIN MCGINTY AT-LARGE TRUSTEE 1.00 0.00 X 0 0 0 KATHRYN BRADFORD MILLIGAN AT-LARGE TRUSTEE 1.00 0.00 X 0 0 0 COLLEEN NISSL AT-LARGE TRUSTEE 1.00 0.00 X 0 0 0 C PAUL PALMER AT-LARGE TRUSTEE 1.00 0.00 X 0 0 0 THOMAS PALMER AT-LARGE TRUSTEE 1.00 0.00 X 0 0 0 ANAND PHILIP AT-LARGE TRUSTEE 1.00 0.00 X 0 0 0 FRANK QUINN AT-LARGE TRUSTEE 1.00 0.00 X 0 0 0 GEORGE ROMINE AT-LARGE TRUSTEE 1.00 0.00 X 0 0 0 DEAKINS RUSHTON AT-LARGE TRUSTEE 1.00 0.00 X 0 0 0 THOMAS SIMONS AT-LARGE TRUSTEE 1.00 0.00 X 0 0 0 KARA TROTT AT-LARGE TRUSTEE 1.00 0.00 X 0 0 0 WILL ASHBURN ALUMNI TRUSTEE 1.00 0.00 X 0 0 0 JAN BARAN ALUMNI TRUSTEE 1.00 0.00 X 0 0 0 SINCLAIRE DAVIS ALUMNI TRUSTEE 1.00 0.00 X 0 0 0 RICK DOODY ALUMNI TRUSTEE 1.00 0.00 X 0 0 0 PETER EASTWOOD ALUMNI TRUSTEE 1.00 0.00 X 0 0 0 GUILLERMO JAVIER GUTIERREZ ALUMNI TRUSTEE 1.00 0.00 X 0 0 0 ANDREA CARR HEDRICK ALUMNI TRUSTEE 1.00 0.00 X 0 0 0 MICHELLE KILKENNY ALUMNI TRUSTEE 1.00 0.00 X 0 0 0 MARTHA NUNN LEWIS ALUMNI TRUSTEE 1.00 0.00 X 0 0 0 CRAIG LUKE ALUMNI TRUSTEE 1.00 0.00 X 0 0 0 VIKRAM MALHOTRA ALUMNI TRUSTEE 1.00 0.00 X 0 0 0 JERILYN MAPES ALUMNI TRUSTEE 1.00 0.00 X 0 0 0 CYNTHIA O'NEILL ALUMNI TRUSTEE 1.00 0.00 X 0 0 0 ELLEN SIMPSON ALUMNI TRUSTEE 1.00 0.00 X 0 0 0 KEN STERNAD ALUMNI TRUSTEE 1.00 0.00 X 0 0 0 TRACIE WINBIGLER ALUMNI TRUSTEE 1.00 0.00 X 0 0 0 SHADMAN ZAFAR ALUMNI TRUSTEE 1.00 0.00 X 0 0 0 ROBERT C HICKSON EAST OHIO CONFERENCE OF THE UMC TRUSTEE 1.00 0.00 X 0 0 0 MYRON MCCOY OTHER CONFERENCES OF THE UMC TRUSTEE 1.00 0.00 X 0 0 0 BISHOP TRACY MALONE EX OFFICIO TRUSTEE 1.00 0.00 X 0 0 0 BISHOP GREGORY PALMER EX OFFICIO TRUSTEE 1.00 0.00 X 0 0 0 ROCKWELL JONES PRESIDENT 40.00 0.00 X X 325082 0 184913 STEFANIE NILES VICE PRESIDENT FOR ENROLLMENT AND COMMUNICATIONS 40.00 0.00 X 209421 0 60972 NATALIE DOAN VICE PRESIDENT FOR UNIVERSITY ADVANCEMENT 40.00 0.00 X 181308 0 20700 CHARLES STINEMETZ PROVOST 40.00 0.00 X 201380 0 29568 LAURI STRIMKOVSKY VICE PRESIDENT FOR FINANCE AND ADMINISTRATION 40.00 0.00 X 152672 0 21987 JOHN LAHEY INTERIM CFO/ ASST VP OF FINANCIAL PLANNING, ANALYS 40.00 0.00 X 88417 0 23813 DWAYNE TODD VICE PRESIDENT OF STUDENT ENGAGEMENT AND SUCCESS 40.00 0.00 X 166862 0 25336 BRIAN RELLINGER ASSOCIATE PROVOST FOR ACADEMIC SUPPORT 40.00 0.00 X 148646 0 36527 HAROLD WIEBE PROFESSOR OF MATH AND COMPUTER SCIENCE 40.00 0.00 X 131709 0 26609 ALICE SIMON PROFESSOR OF ECONOMICS 40.00 0.00 X 131012 0 22115 RICHARD SPALL PROFESSOR OF HISTORY 40.00 0.00 X 126585 0 21603 EMILIE CLARK EXECUTIVE DIRECTOR, NYARTS PROGRAM 40.00 0.00 X 121874 0 21223 1984968 0 495366 35 0 1 0 AVI FOOD SYSTEMS INC 2590 ELM ROAD NE WARREN OH 44483 DINING SERVICES 6355536 THOMAS & MARKER CONSTRUCTION CO PO BOX 250 BELLEFONTAINE OH 43311 CONSTRUCTION 1790526 ARAMARK RECEIVABLES LLC PO BOX 978839 DALLAS TX 75397 HOUSEKEEPING 1679221 HEAPY SOLUTIONS LLC 1400 W DOROTHY LANE DAYTON OH 45409 ENERGY IMPROVEMENTS 752512 LITTLE DIVERSIFIED ARCHITECTURAL CONSULT 615 S COLLEGE ST STE 1600 CHARLOTTE NC 28202 ARCHITECTURAL SERVICES 507145 47 16530 1255792 21155313 6802674 22427635 TUITION AND FEES 900099 68288230 68288230 AUXILIARY SERVICES 900099 14817865 14817865 NY ARTS PROGRAM TUITION 900099 648240 648240 BOOKSTORE 900099 435360 435360 84189695 1747525 -203651 1951176 5780 5780 1034700 -1034700 -1034700 -1034700 8108 16530 9911 -1803 -1803 OTHER INCOME 900099 971848 457854 513994 971848 108305980 84647549 310343 920453 45887226 45887226 616826 616826 1984968 1088843 714817 181308 25454156 21665833 2072114 1716209 1905122 1579877 193499 131746 5900701 4893325 599321 408055 2116034 1754782 214920 146332 182391 182391 111433 111433 5416232 3543525 1699971 172736 79440 63617 14647 1176 2702774 2101103 412551 189120 641156 556263 77513 7380 2560620 2136707 369327 54586 2131024 1735050 175733 220241 97627 83533 4369 9725 866804 812554 54250 5855281 5722245 86347 46689 355804 355804 RESIDENTIAL EXPENSE 5467628 5467628 SEPARATION FROM UNIVERS 4336319 4046376 267383 22560 OTHER EXPENSES 1681101 1606372 72335 2394 PROGRAM/ATHLETIC 1258452 1254029 3744 679 117609119 106971518 7326665 3310936 1694794 9622825 19396443 16733329 1920647 2566173 607895 612863 1096816 903042 239367528 90190678 135136655 149176850 11979817 30993339 239196101 236893277 4007746 3591910 415036914 451093608 13500401 21927183 4514431 4473632 11088700 52867002 9373996 0 752512 3465442 11370819 10027664 50600859 92760923 X 89503754 75949527 274932301 282383158 364436055 358332685 415036914 451093608 X -9303139 -1105388 4305157 X 0 1 X 1 1 1 X 15078815 20751061 21370697 33837391 22427635 113465599 15078815 20751061 21370697 33837391 22427635 113465599 4055486 109410113 602368 523293 256894 1659843 1753305 4795703 3077185 3349993 4098139 3303600 979956 14808873 133070175 429002244 0.82220 0.78910 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SPECIAL EVENTS - 2015 AMOUNT: $ 29,499. 2016 AMOUNT: $ 25,546. 2017 AMOUNT: $ 32,596. 2018 AMOUNT: $ 32,639. 2019 AMOUNT: $ 8,108. OTHER INCOME - 2015 AMOUNT: $ 3,047,686. 2016 AMOUNT: $ 3,324,447. 2017 AMOUNT: $ 4,065,543. 2018 AMOUNT: $ 3,270,961. 2019 AMOUNT: $ 971,848. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 1 1 1 0 20.00 0 1 X X X X 0 243081345 8518616 -317205 15023013 236259743 239621876 6119931 9402256 12062718 243081345 221302091 14517007 18295069 14492291 239621876 201610135 6457904 27634052 14400000 221302091 216062747 7816385 -11810685 10458312 201610135 0.03130 0.69670 0.27200 0 0 3807416 3807416 174589981 65003011 109586970 30021553 21287402 8734151 30948578 3900265 27048313 149176850 INTEREST IN TRUSTS 2640512 F OTHER INVESTMENTS 1188097 F MULTI-ASSET CLASS 68262948 F INVESTMENT IN OWU FUND 164801720 F 236893277 POSTRETIREMENT BENEFITS OBLIGATION 6987015 ADVANCES FROM FEDERAL GOVERNMENT 3040649 10027664 X 61237614 -1105388 -1105388 62343002 45962978 45962978 108305980 71937861 291720 291720 71646141 45962978 45962978 117609119 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, 2020, THE UNIVERSITY'S INCOME TAX YEARS FROM 2016 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 45,962,978. PART XII, LINE 2D - OTHER ADJUSTMENTS: POSTRETIREMENT BENEFIT OBLIGATION ADJUSTMENT -317,048. PENSION-RELATED CHARGES OTHER THAN NET PERIODIC PENSION COST 199,674. LOSS ON EXTINGUISHMENT OF DEBT 95,815. ACTUARIAL ADJUSTMENT OF SPLIT-INTEREST AGREEMENTS 313,279. 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 45,962,978. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. 1 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 PROGRAM SERVICES STUDY ABROAD-TRAVEL LEARNING 63769 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 PROGRAM SERVICES STUDY ABROAD-TRAVEL LEARNING 206265 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICES STUDY ABROAD-TRAVEL LEARNING 548933 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 PROGRAM SERVICES STUDY ABROAD-TRAVEL LEARNING 16600 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 PROGRAM SERVICES STUDY ABROAD-TRAVEL LEARNING 17645 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 PROGRAM SERVICES INTERNATIONAL RECRUITING 69 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 PROGRAM SERVICES INTERNATIONAL RECRUITING 17500 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICES INTERNATIONAL RECRUITING 4877 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICES INTERNATIONAL RECRUITING 167 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 PROGRAM SERVICES INTERNATIONAL RECRUITING 459 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 0 0 PROGRAM SERVICES INTERNATIONAL RECRUITING 7025 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 GRANTMAKING 12158 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 GRANTMAKING 11605 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 GRANTMAKING 57020 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 GRANTMAKING 1670 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 0 0 GRANTMAKING 8105 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 GRANTMAKING 12158 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 GRANTMAKING 16658 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 13705483 0 0 0 0 0 0 875658 13832508 14708166 UNIVERSITY SCHOLARSHIPS/GRANTS CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 12 9000 STUDENT ACCOUNT CREDIT 0 UNIVERSITY SCHOLARSHIPS/GRANTS EAST ASIA AND THE PACIFIC 6 129118 STUDENT ACCOUNT CREDIT 0 UNIVERSITY SCHOLARSHIPS/GRANTS EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU 28 456387 STUDENT ACCOUNT CREDIT 0 UNIVERSITY SCHOLARSHIPS/GRANTS MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 1 16321 STUDENT ACCOUNT CREDIT 0 UNIVERSITY SCHOLARSHIPS/GRANTS SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 1 6000 STUDENT ACCOUNT CREDIT 1 0 1 0 1 0 PART I, LINE 2: 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. PART III ACCOUNTING METHOD: GOLF OUTING 24638 16530 8108 1847 4993 2087 984 24638 16530 8108 1847 4993 2087 984 9911 -1803 1 SCHOLARSHIPS 1605 44717260 0 PART I, LINE 2: 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. X X X 0 1 X X X X X 0 1 0 0 0 0 0 0 0 ROCKWELL JONES PRESIDENT 325082 0 0 0 0 0 173134 0 11779 0 509995 0 0 0 STEFANIE NILES VICE PRESIDENT FOR ENROLLMENT AND CO 209421 0 0 0 0 0 49150 0 11822 0 270393 0 0 0 NATALIE DOAN VICE PRESIDENT FOR UNIVERSITY ADVAN 181308 0 0 0 0 0 20700 0 0 0 202008 0 0 0 CHARLES STINEMETZ PROVOST 201380 0 0 0 0 0 23552 0 6016 0 230948 0 0 0 LAURI STRIMKOVSKY VICE PRESIDENT FOR FINANCE AND ADMIN 152672 0 0 0 0 0 17475 0 4512 0 174659 0 0 0 DWAYNE TODD VICE PRESIDENT OF STUDENT ENGAGEMENT 166862 0 0 0 0 0 19320 0 6016 0 192198 0 0 0 BRIAN RELLINGER ASSOCIATE PROVOST FOR ACADEMIC SUPPO 148646 0 0 0 0 0 18041 0 18486 0 185173 0 0 0 HAROLD WIEBE PROFESSOR OF MATH AND COMPUTER SCIEN 131709 0 0 0 0 0 13595 0 13014 0 158318 0 0 0 ALICE SIMON PROFESSOR OF ECONOMICS 131012 0 0 0 0 0 15171 0 6944 0 153127 0 0 0 PART I, LINE 1A BENEFITS PROVIDED - THE PRESIDENT OF THE UNIVERSITY IS REQUIRED TO LIVE IN RESIDENCE AS PART OF HIS CONTRACT. THE PRESIDENT HOSTED UNIVERSITY EVENTS AT HIS RESIDENCE MULTIPLE TIMES PER YEAR WITH OVER 2,155 GUESTS IN ATTENDANCE. 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. THE UNIVERSITY PROVIDES A CAMPUS APARTMENT TO 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, LINE 4B 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 $19,000 TO THE SECTION 457(B) PLAN AND $119,105 TO THE SECTION 457(F) PLAN. THE TOTAL CONTRIBUTONS OF $138,105 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. A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756DUG9 2019-08-14 53640191 REFUNDING AND NEW CONSTRUCTION 0 0 0 A 53640191 448582 10367266 20383139 22441204 1 0 0 1 A 0 0 1 1 0 0.00920 0.01200 0.02120 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 OFFICERS' DEPENDENTS 50370 TUITION/BOARD GRANTS EDUC.ASSISTANCE X 3 0 X 59 6525112 FMV-STOCK QUOTE X 1 1177000 FMV 0 0 1 1 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. FORM 990, PART VI, SECTION A, LINE 2 REPORTABLE RELATIONSHIPS - C. PAUL PALMER AND TOM PALMER HAVE A FAMILY AND BUSINESS RELATIONSHIP. 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 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, 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 WHICH COMPENSATION IS BEING DETERMINED. THE COMMITTEE DOCUMENTS ITS DELIBERATIONS AND DECISIONS IN THE MINUTES. 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: ADJUSTMENT FOR MERGER OF SUBSIDIARIES 4,596,877. POSTRETIREMENT BENEFIT OBLIGATION ADJUSTMENT 317,048. PENSION-RELATED CHARGES OTHER THAN NET PERIODIC PENSION COST -199,674. LOSS ON EXTINGUISHMENT OF DEBT -95,815. ACTUARIAL ADJUSTMENT OF SPLIT-INTEREST AGREEMENTS -313,279. OWU FUND LP 61 S SANDUSKY ST DELAWARE OH 43015 454089884 INVESTMENTS OH OWU EXCLUDED 3614471 166646953 0 26167 0 0.99990 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 OWU FUND LP B 10283674 FMV OWU FUND LP S 12673065 FMV