2019-04-24T14:43:12-05:00 2018-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2017-07-01 310536647 CEDARVILLE UNIVERSITY % BRIAN CAVIGGIOLA CEDA 9377667818 251 NORTH MAIN STREET CEDARVILLE OH 45314 CHRISTOPHER SOHN VP FOR BUSINESS/CFO 9377667818 2018-11-15 true Lauren R Denton P01571860 2604604000 167.68.126.162 35027420191145000001 2019-04-24 P B6216CF12129628A7FE598526BDE6CBBE5F2D5F5 F560D4A486E1B6265A73BA7576EDA83A4C287CC2 2017 2019-02-21 02:37:17Z THOMAS WHITE 251 NORTH MAIN STREET CEDARVILLE OH 453148501 204154033 false X WWW.CEDARVILLE.EDU 1887 OH CEDARVILLE UNIVERSITY IS A CHRIST-CENTERED LEARNING COMMUNITY EQUIPPING STUDENTS WITH AN EDUCATION GROUNDED IN BIBLICAL TRUTH. 28 23 2968 22 12252 -71029 6394205 5060301 118335051 124231658 2178906 5707889 8660 24065 126916822 135023913 32746267 37165335 0 0 50614164 50479417 65000 55000 1858642 34895173 34616767 118320604 122316519 8596218 12707394 183940001 188794214 25860919 21188041 158079082 167606173 X CEDARVILLE UNIVERSITY IS A CHRIST-CENTERED LEARNING COMMUNITY EQUIPPING STUDENTS FOR LIFELONG LEADERSHIP AND SERVICE THROUGH AN EDUCATION MARKED BY EXCELLENCE AND GROUNDED IN BIBLICAL TRUTH. THE UNIVERSITY ACHIEVES ITS MISSION BY ACCOMPLISHING "PORTRAIT STATEMENTS" WHICH REFLECT CHARACTERISTICS OF A CEDARVILLE UNIVERSITY GRADUATE. false false 52008416 102379376 INSTRUCTION AND ACADEMIC SUPPORT: LOCATED IN SOUTHWEST OHIO, CEDARVILLE UNIVERSITY ATTRACTS 4,193 UNDERGRADUATE, GRADUATE, AND ONLINE STUDENTS TO MORE THAN 150 AREAS OF STUDY. CEDARVILLE IS A CHRIST-CENTERED LEARNING COMMUNITY RECOGNIZED NATIONALLY FOR RIGOROUS ACADEMIC PROGRAMS, STRONG GRADUATION AND RETENTION RATES, ACCREDITED PROFESSIONAL AND HEALTH SCIENCE OFFERINGS, AND LEADING STUDENT SATISFACTION RATINGS. 37165335 37165335 STUDENT AID: EXCELLENCE IS EXPECTED FROM EVERYONE AT CEDARVILLE. WE PROVIDE STUDENTS IN EACH OF OUR 150 AREAS OF STUDY THE RESOURCES AND SUPPORT NECESSARY TO MEET OUR COMMUNITY'S HIGH STANDARDS FOR ACADEMIC ACHIEVEMENT. GRADUATES EMERGE FROM CEDARVILLE WELL-PREPARED TO SUCCEED IN A HIGHLY COMPETITIVE PROFESSIONAL ENVIRONMENT. AS A RESULT, WE ARE TAKING OUR WELL-EARNED PLACE AS ONE OF THE NATION'S BEST COLLEGES. 12158773 21852282 AUXILIARY SERVICES: CEDARVILLE IS COMMITTED TO THE DEVELOPMENT OF THE WHOLE PERSON. FROM OUR STUDENT LIFE INITIATIVES TO OUR CURRICULUM DESIGN, ALL OF OUR STRUCTURES AND STRATEGIES HAVE BEEN DEVELOPED TO PRODUCE GRADUATES WHO WILL POSSESS THE EXPERTISE AND CHARACTER NEEDED TO ENGAGE THEIR PROFESSIONAL, SOCIAL AND POLITICAL SPHERES-OF-INFLUENCE WITH TRUTH FROM GOD'S UNCHANGING WORD. 8342823 STUDENT SERVICES: AT CEDARVILLE, WE ARE A COMMUNITY OF BELIEVERS ACCOUNTABLE TO ONE ANOTHER, CALLED TO REFLECT THE CHARACTER OF JESUS CHRIST AND TO BE OBEDIENT TO HIS WORD. WE WILL BE FAITHFUL IN OUR SUPPORT FOR THE LOCAL CHURCH AND IN OUR PRACTICE OF SPIRITUAL DISCIPLINES. WE WILL PRACTICE BIBLICAL PRINCIPLES OF ENCOURAGEMENT, EXHORTATION, AND RECONCILIATION. WE COMMIT OURSELVES TO INTEGRITY, KINDNESS, PURITY, AND SELF-CONTROL AND TO CONTINUAL GROWTH IN SCHOLARSHIP, LEADERSHIP, AND SERVICE. 8342823 109675347 true true false false false false false false false true true false false false true true true false true false true false false true true false false false true true true false false false false false false false false false false true false false false true true false false false true 5350 0 2968 true true true false false false false true true false false false false X 28 23 true false false false false false false true true false false false true true true true true true true false X BRIAN CAVIGGIOLA 9377667818 251 NORTH MAIN STREET CEDARVILLE OH 45314 MR LORNE SCHARNBERG TRUSTEE - CHAIRMAN 1.0 0.0 X X 0 0 0 REV WILLIAM BERNHARD TRUSTEE - VICE CHAIRMAN 1.0 0.0 X X 0 0 0 MR DANIEL PETEK TRUSTEE - SECRETARY 1.0 0.0 X X 0 0 0 MR DAVID DYKEMA TRUSTEE - TREASURER 1.0 0.0 X X 31866 0 0 DR COREY ABNEY TRUSTEE 1.0 0.0 X 0 0 0 DR DANIEL AKIN TRUSTEE 1.0 0.0 X 0 0 0 REV TIMOTHY ARMSTRONG TRUSTEE 1.0 0.0 X 13088 0 0 MR KENNETH BANE TRUSTEE 1.0 0.0 X 3840 0 0 DR JOHN BLODGETT TRUSTEE 1.0 0.0 X 0 0 0 LT COL DAVID CARR TRUSTEE 1.0 0.0 X 0 0 0 MR EVAN ENGLISH TRUSTEE 1.0 0.0 X 14433 0 0 DR DAVID GOWER TRUSTEE 1.0 0.0 X 0 0 0 MR DANIEL GREEN TRUSTEE 1.0 0.0 X 0 0 0 MRS GINA HEADRICK TRUSTEE 1.0 0.0 X 0 0 0 DR JAMES HILTON TRUSTEE 1.0 0.0 X 0 0 0 MR WARREN JENKINS TRUSTEE 1.0 0.0 X 0 0 0 DR DEFORIA LANE TRUSTEE 1.0 0.0 X 0 0 0 MR DAVID LODWICK TRUSTEE 1.0 0.0 X 0 0 0 DR DON LOUGH TRUSTEE 1.0 0.0 X 3581 0 0 DR DOMINIC MCKINLEY TRUSTEE 1.0 0.0 X 0 0 0 REV RANDY PATTEN TRUSTEE 1.0 0.0 X 0 0 0 DR PAIGE PATTERSON TRUSTEE 1.0 0.0 X 0 0 0 MR CHARLES PETERSON TRUSTEE 1.0 0.0 X 0 0 0 REV MARK VROEGOP TRUSTEE 1.0 0.0 X 23012 0 0 DR DAVID WARREN TRUSTEE 1.0 0.0 X 0 0 0 DR HAYES WICKER TRUSTEE 1.0 0.0 X 0 0 0 MR ROBERT WYNALDA TRUSTEE 1.0 0.0 X 19273 0 0 REV JEFFORY WILLETTS TRUSTEE 1.0 0.0 X 0 0 0 THOMAS WHITE PRESIDENT 40.0 0.0 X 216879 0 56306 LOREN RENO VP ACADEMICS 40.0 0.0 X 106386 0 9707 CHRISTOPHER SOHN VP OF BUSINESS CFO 40.0 0.0 X 148039 0 62746 THOMAS MACH VP ACADEMICS 40.0 0.0 X 124490 0 48761 RICHARD MELSON VP ADVANCEMENT 40.0 0.0 X 95834 0 108750 JANICE SUPPLEE VP MARKETING 40.0 0.0 X 122994 0 13853 SCOTT VAN LOO VP ENROLLMENT MGMT 40.0 0.0 X 151752 0 33240 JONATHAN WOOD VP STUDENT LIFE 40.0 0.0 X 88836 0 54174 MARC SWEENEY DEAN OF PHARMACY 40.0 0.0 X 165633 0 42792 DOUGLAS ANDERSON JR PROFESSOR OF PHARMACY 40.0 0.0 X 134440 0 14839 JEFFERY BATES PROF OF PHARM SCIENCE 40.0 0.0 X 130207 0 30482 REBECCA GRYKA PROF OF PHARM SCIENCE 40.0 0.0 X 127392 0 28361 JOHN HART GENERAL COUNSEL 40.0 0.0 X 127160 0 48066 1849135 0 552077 34 false true false PIONEER COLLEGE CATERERS 12351 W 9TH TER STE 204 LENEXA KS 662154410 FOOD 4988331 FERGUSON CONSTUCTION PO BOX 726 SIDNEY OH 453650726 CONSTRUCTION 3054014 APPLIED MECHANICAL SYSTEMS 5598 WOLF CREEK PIKE DAYTON OH 454262432 MECHANICAL 1405321 INTERNATIONAL CENTER FOR CREATIVITY 1266 MANNING PKWY POWELL OH 430659179 EDUCATION 944800 WFF FACILITY SERVICES PO BOX 958204 ST LOUIS MO 631958204 HOUSEKEEPING 701088 29 18000 418205 4624096 128822 5060301 TUITION AND FEES 611710 101376390 101376390 AUXILIARY FEES 611710 21638201 21638201 OTHER PROGRAM REVENUE 611710 1217067 1204815 12252 124231658 2620377 2620377 0 1287 1287 5160 5160 0 5160 5160 72202070 69114558 3087512 3087512 3087512 33180 18000 15562 17618 17618 0 0 0 0 0 0 0 135023913 124219406 12252 5731954 0 37165335 37165335 0 0 1410742 334018 869771 206953 0 36408991 32598357 2953078 857556 2880870 2579353 233663 67854 7245560 6487226 587676 170658 2533254 2268119 205468 59667 0 40056 40056 108000 108000 0 55000 55000 99906 99906 1031229 1005003 14269 11957 370738 265530 75396 29812 7199938 3713642 3314711 171585 2120363 1898442 171979 49942 0 3851426 3287267 564159 1129742 897736 127074 104932 0 967114 779072 115316 72726 148646 133990 14656 0 7776821 7019514 757307 530045 530045 STUDENT FEES 946993 946993 AUXILLARY SERVICES 7672332 7672332 STUDY ABROAD PROGRAM 476896 476896 BAD DEBT 146522 146522 122316519 109675347 10782530 1858642 28323 19054 13932270 12465408 0 0 2000408 2860125 0 0 0 0 0 0 636655 550366 646689 946118 229570087 117844232 111960071 111725855 52240389 57754641 0 0 2495196 2472647 0 0 0 0 183940001 188794214 5995089 5992961 0 0 3461021 1770855 10000426 7267128 0 0 0 0 0 0 0 0 6404383 6157097 25860919 21188041 X 119459101 128607604 19647094 19141805 18972887 19856764 158079082 167606173 183940001 188794214 X 12707394 -2660507 -519796 X false true X true true true X 29310271 1137108 1733523 1274207 86141 63053 30757501 26229259 745957 3676430 1169280 115805 56290 29310271 26812368 886698 -263900 934888 216630 54389 26229259 27074941 1029949 -39569 1001939 188200 62814 26812368 23813772 232957 4095896 822633 181700 63351 27074941 0.69000 0.31000 false false 3087278 3087278 173787985 76757472 97030513 5291605 4068336 1223269 39053580 34233029 4820551 8349639 2785395 5564244 111725855 0 DEPOSITS 1443604 ANNUITIES AND TRUSTS PAYABLE 2769466 ADVANCE FROM GOVERNMENT FOR FEDERAL STUDENT LOANS 1944027 6157097 94693837 -2660507 28862 -2631645 97325482 37698431 37698431 135023913 85166746 15562 15562 85151184 37165335 37165335 122316519 SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOMETAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT INDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINACIAL STATEMENTS. SCHEDULE D, PART V, LINE 4 INCOME FROM THE ORGANIZATION'S ENDOWMENT FUND ARE AWARDED AS SCHOLARSHIPS TO NEEDY OR GIFTED STUDENTS TO CONTINUE THEIR STUDIES AT THE INSTITUTION, OR TO SUPPORT RESEARCH. SCHEDULE D, PART XI, LINE 2D CHANGE IN VALUE OF INTEREST RATE SWAP 13,300 FUNDRAISING EXPENSE 15,562 TOTAL $ 28,862 SCHEDULE D, PART XI, LINE 4B CHANGE IN VALUE OF LIFE INCOME AGREEMENTS 533,096 FINANCIAL AID 37,165,335 TOTAL $ 37,698,431 SCHEDULE D, PART XII, LINE 2D FUNDRAISING EXPENSE $ 15,562 SCHEDULE D, PART XII, LINE 4B FINANCIAL AID $ 37,165,335 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 CEDARVILLE UNIVERSITY DOES NOT UNLAWFULLY DISCRIMINATE ON THE BASIS OF RACE, COLOR, GENETIC INFORMATION, SEX, AGE, NATIONAL OR ETHNIC ORIGIN, OR DISABILITY IN RELATION TO ADMISSION OR ACCESS TO EMPLOYMENT IN ITS PROGRAMS AND ACTIVITIES. THE POLICY IS STATED IN THE ACADEMIC CATALOG, EMPLOYEE HANDBOOK AND APPLICATION SECTION OF OUR WEBPAGE. SCHEDULE E, PART I, LINE 6A CEDARVILLE UNIVERSITY RECEIVES GOVERNMENTAL GRANTS FOR PELL, PERKINS, FEDERAL WORK STUDY PROGRAM, AND FEDERAL SUPPLEMENTAL EDUCATION OPPORTUNITY GRANTS FOR STUDENT FINANCIAL AID AND ASSISTANCE. AN A-133 AUDIT OF THESE PROGRAMS IS CONDUCTED ANNUALLY. false Europe (Including Iceland and Greenland) Program Services STUDY ABROAD PROGRAM 385321 385321 385321 false false false false false false X X X X X X true PHILANTHROCORP 111 S TEJON ST STE 520 COLORADO SPRINGS CO 80903 PLANNED GIVING SVCS false 55000 55000 All States CEDARVILLE GOLF 51180 18000 33180 4324 6240 4620 378 0 51180 18000 33180 4324 6240 4620 378 15562 17618 SCHOLARSHIPS & STUDENT AID 3502 37165335 SCHEDULE I, PART I, LINE 2 CEDARVILLE UNIVERSITY AWARDS FINANCIAL AID GRANTS TO STUDENTS IN ACCORDANCE WITH THE UNIVERSITY'S INSTITUTIONAL FINANCIAL AID POLICIES. X X X true true X X X X false false false false false false false false false THOMAS WHITE PRESIDENT 215935 0 944 38954 17352 273185 0 CHRISTOPHER SOHN VP OF BUSINESS CFO 147266 0 773 13838 48908 210785 0 THOMAS MACH VP ACADEMICS 123834 0 656 12446 36315 173251 0 RICHARD MELSON VP ADVANCEMENT 95147 0 687 21358 87392 204584 0 SCOTT VAN LOO VP ENROLLMENT MGMT 151125 0 627 14181 19059 184992 0 MARC SWEENEY DEAN OF PHARMACY 164798 0 835 15357 27435 208425 0 JEFFERY BATES PROF OF PHARM SCIENCE 129545 0 662 12170 18312 160689 0 REBECCA GRYKA PROF OF PHARM SCIENCE 126722 0 670 12007 16354 155753 0 JOHN HART GENERAL COUNSEL 126472 0 688 12023 36043 175226 0 SCHEDULE J, PART I, LINE 1A THE UNIVERSITY'S PRESIDENT IS PROVIDED WITH A UNIVERSITY OWNED HOUSE THAT IS SERVICED BY OUR CUSTODIAL, GROUNDS, AND MAINTENANCE DEPARTMENTS. THIS BENEFIT QUALIFIES AS NON-TAXABLE HOUSING PROVIDED FOR THE CONVENIENCE OF THE EMPLOYER, UNDER IRC SECTION 119. HEALTH/SOCIAL CLUB DUES ARE PAID ON BEHALF OF THE VP FOR ADVANCEMENT FOR DONOR RELATIONS ACTIVITIES. THE BENEFIT IS INCLUDED IN TAXABLE COMPENSATION. A OHIO HIGHER ED FACILITY COMMISSION 346849674 2013-05-30 4850000 REFINANCE OF 4/7/04 BOND false false false B OHIO HIGHER ED FACILITY COMMISSION 346849674 2013-05-30 5000000 RENOVATIONS TO MURPHY YOUNGER RICK false false false C OHIO HIGHER ED FACILITY COMMISSION 346849674 2015-03-31 8980509 REFINANCE BONDS AND TOWNHOUSE CONS false false false A 4850000 0 4850000 0 0 0 0 0 0 4850000 0 0 2013 true false true true B 2324015 0 5000000 0 0 0 0 0 0 5000000 0 0 2013 false false true true C 4342922 0 8980509 0 0 0 0 0 0 1520000 7460509 0 2015 true false true true A false false false false 0 false false false true B false false false false 0 false false false true C false false false false 0 false false false true A false false true false true true KEY BANK 5. true false false 0 false true B false false true false true false 0 false 0 false true C false false true false false false 0 false 0 false true A true B true C true X 5999 FAIR MARKET VALUE X 69174 FAIR MARKET VALUE X 12 53649 FAIR MARKET VALUE 1 false true false FORM 990, PART VI, LINE 1A THE CHAIR OF THE BOARD IS THE CHAIR OF THE EXECUTIVE COMMITTEE. OTHER MEMBERS OF THE COMMITTEE ARE THE VICE CHAIR, SECRETARY, TREASURER, CHAIR OF EACH STANDING COMMITTEE OF THE BOARD AND TWO TRUSTEES AT LARGE. THE PRESIDENT IS AN EX-OFFICIO MEMBER OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE CONDUCTS BUSINESS BETWEEN REGULAR BOARD MEETINGS IF NECESSARY, AND ANY ACTIONS ARE REPORTED TO THE FULL BOARD AT THE NEXT MEETING. FORM 990, PART VI, LINE 1B MR. DAVID DYKEMA, REV. TIMOTHY ARMSTRONG, MR. EVAN ENGLISH, REV. MARK VROEGOP, AND MR. ROBERT WYNALDA ARE CONSIDERED NON-INDEPENDENT BOARD MEMBERS DUE TO COMPENSATION LISTED ON PART VII. FORM 990, PART VI, SECTION A, LINE 2 JANICE SUPPLE AND DAVID WARREN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B CEDARVILLE'S BOARD OF TRUSTEES OPERATES IN COMMITTEE FASHION. THE BUSINESS COMMITTEE (ALSO SERVING AS THE AUDIT COMMITTEE AND INVESTMENT COMMITTEE) IS RESPONSIBLE TO THE FULL BOARD FOR FINANCIAL RELATED ITEMS. AS SUCH, A COPY OF THE FORM 990 WAS PROVIDED TO THE BUSINESS COMMITTEE FOR REVIEW PRIOR TO FILING. ADDITIONALLY, THE UNIVERSITY'S OUTSIDE INDEPENDENT CPA FIRM PREPARED AND REVIEWED THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE UNIVERSITY ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING TRUSTEES TO ANNUALLY SIGN BYLAWS STATEMENTS. ALL TRUSTEES ARE REQUIRED TO DISCLOSE TO THE BOARD ANY POSSIBLE CONFLICT OF INTEREST AT THE EARLIEST PRACTICAL TIME. NO TRUSTEE SHALL VOTE ON ANY MATTER UNDER CONSIDERATION AT A BOARD OR COMMITTEE MEETING IN WHICH SUCH TRUSTEE HAS A CONFLICT OF INTEREST. THE MINUTES OF SUCH MEETINGS SHALL REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE TRUSTEE HAVING A CONFLICT OF INTEREST, ABSTAINED FROM VOTING. IF A TRUSTEE IS UNCERTAIN AS TO WHETHER A CONFLICT OF INTEREST MAY EXIST, THE TRUSTEE MAY REQUEST THE BOARD OR COMMITTEE RESOLVE THE QUESTION BY MAJORITY VOTE. FORM 990, PART VI, SECTION B, LINE 15A & 15B COMPENSATION FOR THE PRESIDENT AND OTHER OFFICERS IS SET BY AN INDEPENDENT BODY CONSISTING OF THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. COMPARABLE MARKET DATA IS USED. THIS PROCESS AND RESULTS ARE THOROUGHLY DOCUMENTED IN THE COMMITTEE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF INTEREST RATE SWAP 13,300 CHANGE IN VALUE OF LIFE INCOME AGREEMENTS -533,096 TOTAL -$519,796 CEDAR CARE LLC 340 VARSITY DR CEDARVILLE OH 45314 475053455 CONSULTING OH -135365 166487 CEDARVILLE CHARITABLE REMAINDER TRUSTS (21) 251 NORTH MAIN STREET CEDARVILLE OH 45314 CHARITABLE TR OH NA TRUST false false false false false false false false false false false false false false false false false false false false