2019-10-15T13:45:08-05:00 2019-05-31 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2018-06-01 344429091 OHIO NORTHERN UNIVERSITY OFFICE OF THE CONTROLLER % WILLIAM H BALLARD OHIO 4197722000 525 SOUTH MAIN STREET ADA OH 45810 WILLIAM H BALLARD VP FINANCIAL AFFAIRS 4197722000 2019-11-15 true Lauren R Denton P01571860 2604604000 167.68.126.162 35027420192885000174 2019-10-15 P F560D4A486E1B6265A73BA7576EDA83A4C287CC2 24AFAAB6F2469FB738EC766CE6E703B897A40E51 2018 2020-01-14 16:20:31Z DR DANIEL A DIBIASIO 525 SOUTH MAIN STREET ADA OH 45810 242099440 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. 29 27 1859 765 -336655 -309353 8564274 8654892 116987027 120050689 7879290 7466842 -7423 0 133423168 136172423 48185578 50285736 0 0 47262126 46146918 0 0 1771818 43118309 41284962 138566013 137717616 -5142845 -1545193 349244238 358843373 98963172 115809293 250281066 243034080 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 123965894 50285736 120050689 OHIO NORTHERN UNIVERSITY CURRENTLY HAS 3,039 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. 123965894 true true false false false false false true false true true true false true true false false true true false true false false false false false false true true true true false false false false false false true false false false true false false false false true true true false false true 3407 0 1859 true true true false false false false true true false false false false false false X 29 27 false false true false false false false true true false false true true true true true true true true false OH X WILLIAM H BALLARD 4197722000 525 SOUTH MAIN STREET ADA OH 45810 DR GREG M ALLENBY TRUSTEE 1.0 0.0 X 0 0 0 LARRY F BOORD TRUSTEE 1.0 0.0 X 0 0 0 DR DONALD J CAMPBELL TRUSTEE 1.0 0.0 X 0 0 0 DR TEVYE CELIUS TRUSTEE 45.0 0.0 X 59592 0 23130 DR DANIEL A DIBIASIO PRESIDENT 45.0 0.0 X X 380554 0 84270 JASON S DUFF TRUSTEE 1.0 0.0 X 0 0 0 JENNIFER A FROMMER TRUSTEE 1.0 0.0 X 0 0 0 THEODORE B GRIFFITH TRUSTEE 1.0 0.0 X 0 0 0 KENNETH R HALL TRUSTEE 1.0 0.0 X 0 0 0 REVEREND DAVID C HARRIS TRUSTEE 1.0 0.0 X 0 0 0 PAMELA S HERSHBERGER VICE CHAIRMAN 1.0 0.0 X X 0 0 0 DR JOHN H HULL TRUSTEE 1.0 0.0 X 0 0 0 DR JAMES LEHR KENNEDY TRUSTEE 1.0 0.0 X 0 0 0 RICHARD P KEYES TRUSTEE 1.0 0.0 X 0 0 0 DR CARLA F KIM TRUSTEE 1.0 0.0 X 0 0 0 FEDERICK C KUCKLICK TRUSTEE 1.0 0.0 X 0 0 0 JOANNE G LIPSKI TRUSTEE 1.0 0.0 X 0 0 0 DR OSCAR J MIFSUD TRUSTEE 1.0 0.0 X 0 0 0 DR CANDADA J MOORE TRUSTEE 1.0 0.0 X 0 0 0 BISHOP GREGORY V PALMER TRUSTEE 1.0 0.0 X 0 0 0 DR MARK J PALMER TRUSTEE 1.0 0.0 X 0 0 0 BRENDA L REICHELDERFER TRUSTEE 1.0 0.0 X 0 0 0 DANIEL B WALKER CHAIRMAN 1.0 0.0 X X 0 0 0 REVEREND MERLE D WALTER TRUSTEE 1.0 0.0 X 0 0 0 HANLEY H WHEELER III TRUSTEE 1.0 0.0 X 0 0 0 MARK A WHITE TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM J WITTEN TRUSTEE 1.0 0.0 X 0 0 0 HARRISON R ZELLER TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL C KAUFMANN VICE CHAIRMAN 1.0 0.0 X X 0 0 0 WILLIAM H BALLARD VP FOR FINANCIAL AFFAIRS 45.0 0.0 X 184504 0 34199 JENNIFER L ROBY SECRETARY 45.0 0.0 X 49751 0 3517 DR MARIA L CRONLEY PROVOST, VP ACADEMIC AFFAIRS 45.0 0.0 X 265555 0 57145 DR KEVIN D HILL FACULTY 45.0 0.0 X 254209 0 7089 DR DAVID C CRAGO INTERIM DEAN-COLLEGE OF LAW 45.0 0.0 X 230300 0 26973 DR STEVEN J MARTIN DEAN-COLLEGE OF PHARMACY 45.0 0.0 X 218910 0 31641 JOHN C NAVIN DEAN-COLLEGE OF BUSINESS 45.0 0.0 X 199775 0 24666 SHANNON M SPENCER VP FOR UNIVERSITY ADVANCEMENT 45.0 0.0 X 205997 0 13276 2049147 0 305906 103 false true false SODEXO SERVICES 9801 WASHINGTONIAN BLVD STE 1446 GAITHERSBURG MD 208785355 DINING SERVICES 6985132 SODEXO INC AND AFFILIATES 10 EARHART DR WILLIAMSVILLE NY 142217078 MAINTENANCE SERVICES 5242101 INNOVATIVE OFFICE SOLUTIONS INC 8016 INDUSTRIAL DRIVE MARIA STEIN OH 458609546 OFFICE FURNITURE 758077 FIRST AMERICAN EQUIPMENT FINANCE 225 WOODCLIFF DR FAIRPORT NY 144504218 LEASING SERVICES 657027 IVIDEO TECHNOLOGIES 14885 W SPRAGUE RD CLEVELAND OH 441361769 AUDIO VISUAL EQUIP 495495 32 2118432 6536460 110000 8654892 TUITION AND FEES 611710 99639437 99639437 AUXILIARY 611710 18922604 18922604 OTHER INCOME 900099 1488648 1488648 120050689 3569828 -486065 4055893 0 0 0 0 0 109797774 26257 105916210 10807 3881564 15450 3897014 149410 3747604 0 0 0 0 0 0 0 0 0 0 136172423 120050689 -336655 7803497 220140 220140 50065596 50065596 0 0 1925366 1009809 915557 0 37374625 31692692 4469228 1212705 2350950 1931472 340133 79345 1833329 1110676 628153 94500 2662648 2225177 357275 80196 0 274891 274891 96850 96850 0 0 0 9848592 7715802 2079386 53404 867758 362321 463734 41703 2277857 2077285 158246 42326 308062 171720 134519 1823 0 4748555 4655771 88723 4061 2611417 2297974 206957 106486 0 0 2088178 1973057 115121 0 7867524 7481600 385924 764719 389263 374233 1223 HOSPITALITY 813719 633429 128144 52146 COGS - FOOD SERVICE 4797790 4797790 LIBRARY ACQUISITIONS 1042572 1053017 -10445 PROGRAMMING 1483432 1004415 478654 363 1393046 1096888 294621 1537 137717616 123965894 11979904 1771818 9879 3175 13575003 3679132 4156887 2721102 1568951 1215601 0 0 0 0 11496602 11416268 313175 274242 1204230 1353008 270889851 122311875 130304324 148577976 116667737 100151013 42412230 61696845 0 0 0 0 27535220 27755011 349244238 358843373 12317752 13698673 0 0 5809653 6683444 21676311 39984827 0 0 0 0 34511534 34511534 0 0 24647922 20930815 98963172 115809293 X 45016727 41762721 87309440 80023367 117954899 121247992 250281066 243034080 349244238 358843373 X -1545193 -4321117 -1380676 X false true X true true true X 1864029 X X false 166276449 3792833 2489659 7838200 4077840 160642901 162025243 2906622 14933399 8679150 4907340 2325 166276449 152853681 5256435 17653193 8370093 4988487 379486 162025243 167664205 2516033 -4065837 7751762 5172550 336408 152853681 168839674 3950194 4151561 5385743 3511501 379980 167664205 0.02743 0.63224 0.34033 false false 8159275 8159275 203314382 102146229 101168153 21321446 15650888 5670558 38094748 4514758 33579990 148577976 COMMON TRUST FUNDS 9853386 F MULTI-STRATEGY HEDGE FUNDS 3883652 F PRIVATE EQUITY FUNDS 45091858 F REAL ESTATE INVESTMENT FUNDS 2867949 F 61696845 CHARITABLE REMAINDER TRUSTS 1197139 INTEREST IN PERPETUAL TRUSTS 15294521 INTEREST IN REMAINDER TRUSTS 3156008 OTHER RECEIVABLES 1885448 CASH, RESTRICTED ASSETS 5292008 LAND HELD FOR SALE 61245 CASH SURRENDER VALUE 868642 27755011 0 US GOVT REFUNDABLE ADVANCES 9254880 POSTRETIREMENT MEDICAL BENEFIT 8620062 ANNUITIES AND TRUSTS PAYABLE 2486421 OTHER 569452 20930815 81785710 -4321117 -4321117 86106827 50065596 50065596 136172423 87590299 87590299 50127317 50127317 137717616 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 2019 OR 2018. 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 LINE 4B: STUDENT AID RECLASS $ 50,065,596 PART XII LINE 4B: STUDENT AID RECLASS $ 50,065,596 THE INN REMEDIATION $ 61,721 TOTAL: $ 50,127,317 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, PERKINS, HEALTH PROFESSIONS, AND NURSING STUDENT LOANS. East Asia and the Pacific Program Services STUDY ABROAD 5899 Europe (Including Iceland and Greenland) Program Services STUDY ABROAD 24825 South America Program Services STUDY ABROAD 5365 South Asia Program Services STUDY ABROAD 1475 SUB-SAHARAN AFRICA Program Services STUDY ABROAD 9535 Central America and the Caribbean Investments 3905058 3952157 3952157 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. true ADA-LIBERTY JOINT AMBULANCE DISTRICT 530 N GILBERT ST ADA OH 45810 346720624 68307 OPERATIONAL SUPPORT VILLAGE OF ADA 115 W BUCKEYE AVE ADA OH 45810 346400003 116935 INFRASTRUCTURE SUPPORT LIBERTY TOWNSHIP TRUSTEES 110 E BUCKEYE AVE ADA OH 45810 346400772 34898 OPERATIONAL SUPPORT 3 GRANTS AND ALLOCATIONS 2630 50065596 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 380554 0 0 0 0 0 25999 0 58271 0 464824 0 WILLIAM H BALLARD VP FOR FINANCIAL AFFAIRS 184504 0 0 0 0 0 23928 0 10271 0 218703 0 DR MARIA L CRONLEY PROVOST, VP ACADEMIC AFFAIRS 265555 0 0 0 0 0 18828 0 38317 0 322700 0 DR KEVIN D HILL FACULTY 254209 0 0 0 0 0 7089 0 0 0 261298 0 DR DAVID C CRAGO INTERIM DEAN-COLLEGE OF LAW 230300 0 0 0 0 0 17052 0 9921 0 257273 0 DR STEVEN J MARTIN DEAN-COLLEGE OF PHARMACY 218910 0 0 0 0 0 16342 0 15299 0 250551 0 JOHN C NAVIN DEAN-COLLEGE OF BUSINESS 199775 0 0 0 0 0 14045 0 10621 0 224441 0 SHANNON M SPENCER VP FOR UNIVERSITY ADVANCEMENT 205997 0 0 0 0 0 13276 0 0 0 219273 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 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 2014-03-17 45825000 REISSUANCE OF 2013A AND 2013B BOND true false false B COUNTY OF HARDIN OHIO 346400612 2014-11-13 18487228 ADVANCE REFUNDING OF SERIES 2005 B false false false A 8150000 21055000 45825000 0 0 0 0 0 0 0 45825000 0 2008 true false true true B 2178379 11636621 18487228 0 0 0 249080 0 0 0 18238148 0 2005 false true true true A false false false false 0 false false false true B false false false false 0 false false false true A false true true false 0 false 0 false false B false true true false 0 false 0 false false A true B true 29850 TUITION REMISSION EDUCATIONAL X OFFICE FURNISHINGS 1 30000 FAIR MARKET VALUE false false false FORM 990, PART VI, SECTION A, QUESTION 1B DR. DANIEL DIBIASIO AND DR. TEVYE CELIUS 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 A, LINE 4 THE BOARD OF TRUSTEES ADOPTED NEW BY-LAWS AS OF JANUARY 26, 2019. CHANGES TO THE BY-LAWS INCLUDE: REDUCTION OF THE MAXIMUM NUMBER OF VOTING MEMBERS FROM 42 TO 29, CHANGE IN THE TERM OF A TRUSTEE FROM 5 YEARS TO 4 YEARS, NEW TERM LIMIT WHICH LIMITS TRUSTEES TO SERVING NO MORE THAN 3 CONSECUTIVE TERMS OR 12 YEARS, CREATION OF A NEW TRUSTEE CLASSIFICATION CALLED TRUSTEE FELLOWS, AND CHANGES TO THE STANDING COMMITTEES OF THE BOARD OF TRUSTEES. 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. PART XI LINE 9 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT $ (1,107,035) CHANGE IN ASSET RETIREMENT OBLIGATION $ 17,786 ACTUARIAL ADJUSTMENT TO POSTRETIREMENT LIABILITY $ (668,666) CHANGE IN BENEFICIAL INTEREST PERPETUAL TRUSTS $ 377,239 TOTAL $ (1,380,676) 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 514263 157472 1.00000 true CHARITABLE REMAINDER TRUSTS (9) 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 Q 2031393 FMV THE INN AT OHIO NORTHERN UNIVERSITY MGMT CO P 1009481 FMV