2018-05-11T14:00:43-05:00 2017-06-30 350921680 CROWE HORWATH LLP 155 West Nationwide Blvd Suite 500 Columbus OH 432152570 990 2016-07-01 314379532 Otterbein University OTTE 6148231354 1 South Grove Street Westerville OH 43081 Kathy A Krendl President 2018-05-11 true Rachel Spurlock P00520729 6144690001 2016 2022-09-23 18:48:47Z Kathy A Krendl 1 South Grove Street Westerville OH 43081 264273238 false X www.otterbein.edu X 1847 OH Otterbein University is a private, church-related, coeducational university that sponsors traditional and continuing education programs of liberal arts and professional education. 23 18 1742 425 9905 -7709 4261229 6799480 87035215 92547398 550320 9631494 743184 832857 92589948 109811229 33464130 36578710 0 41127185 42126074 106623 114064 2320768 23292452 25014422 97990390 103833270 -5400442 5977959 216265811 223329804 51332300 50045784 164933511 173284020 The mission of Otterbein University is to educate the whole person in a context that fosters the development of humane values (continued on Schedule O). false false 91709657 36578710 93131203 OTTERBEIN UNIVERSITY'S COMMITMENT IS TO THE LIBERAL ARTS AS THE BASE OF ALL LEARNING. THREE FEATURES CREATE A DISTINCTIVE LEARNING CULTURE: 1) FROM OUR FOUNDING OTTERBEIN HAS BEEN INTENTIONALLY INCLUSIVE OF WOMEN AND PERSONS OF COLOR; 2) OTTERBEIN'S GOVERNANCE SYSTEM INCLUDES STUDENTS AND FACULTY IN DECISION-MAKING THROUGH A SINGLE COLLEGE SENATE; AND 3) INTERDISCIPLINARY EXPERIENCES THROUGH INTEGRATIVE STUDIES (STUDY OF WORLD CULTURE TO UNDERSTAND HUMAN NATURE AND OUR PLACE IN THE UNIVERSE) AND THE SENIOR YEAR EXPERIENCE (CONNECTING MAJORS TO AN INTERDISCIPLINARY EXPERIENCE). THE AUTUMN TERM ENROLLMENT FOR 2016-2017 WAS 2,937, CONSISTING OF 2,479 UNDERGRADUATE STUDENTS AND 458 GRADUATE STUDENTS. 543 STUDENTS RECEIVED BACHELORS DEGREES AND 138 RECEIVED MASTERS DEGREES IN 2016-2017. THE UNIVERSITY BELIEVES THAT LIVING ON CAMPUS SUPPORTS THE MISSION OF EDUCATING THE WHOLE PERSON BY PROVIDING STUDENTS WITH OPPORTUNITIES TO BUILD RELATIONSHIPS WITH PEOPLE FROM DIVERSE BACKGROUNDS AND TO ACTIVELY PARTICIPATE IN CAMPUS LIFE. (CONTINUED IN SCHEDULE O). 91709657 true true false true false false false false false true true true false false true true true false true true true false true true true false false false true true true false false false false false false true false false false true true false false false true false false false true 3497 0 true 1742 true true true false false false false false true 1 false false false X 23 18 false false false false false false false true true false false true true true true true true true false false X Anne Krieger 6148231040 1 South Grove St Westerville OH 430812006 Kathy A Krendl President of the University 50.0 X X 321493 0 72967 Mark R Thresher Chairman 2.0 X X 0 0 0 Alec Wightman Vice Chairman 2.0 X X 0 0 0 William E Harrell Jr Vice Chairman 2.0 X X 0 0 0 Cheryl L Herbert Secretary 2.0 X X 0 0 0 James Rutherford Assistant Secretary 2.0 X X 0 0 0 Melissa Dawn Simkins Trustee 2.0 X 0 0 0 Nevalyn Fritsche-Nevil Trustee 2.0 X 0 0 0 Mary W Navarro Trustee 2.0 X 0 0 0 Al Waterhouse Trustee 2.0 X 0 0 0 Jocelyn Curry Trustee 2.0 X 0 0 0 Christopher Kaiser Trustee 2.0 X 0 0 0 Deborah E Currin Trustee 2.0 X 0 0 0 Rebecca Princehorn Trustee 2.0 X 0 0 0 Peter R Bible Trustee 2.0 X 0 0 0 Cabot Rea Trustee (partial year) 2.0 X 0 0 0 Larry C Brown Trustee 2.0 X 0 0 0 Olivia Knodel Trustee and Student 2.0 X 9341 0 0 Jacqueline Haverkamp Trustee and Professor 50.0 X 102848 0 15138 Kent D Stuckey Trustee 2.0 X 0 0 0 Brant O Smith Trustee 2.0 X 0 0 0 Rebekah Perry Trustee and Student 2.0 X 1998 0 0 Christina Kirk Trustee and Professor 50.0 X 91548 0 27417 David W Fisher Trustee 2.0 X 0 0 0 Rebecca Vazquez Skillings VP of Business Affairs 50.0 X 160490 0 32705 Miguel Martinez-Saenz Provost 50.0 X 166063 0 32627 Michael McGreevey VP of Institutional Advancement 50.0 X 172577 0 32431 Jefferson Blackburn Smith Vice President of Enrollment Management 50.0 X 149251 0 39666 Robert M Gatti VP for Student Affairs 50.0 X 149103 0 34115 Barbara Schaffner Dean of Professional Studies 50.0 X 137862 0 14548 Kathleen Bonte Executive Director of Development 50.0 X 122105 0 28827 1584679 0 330441 28 false true true CornaKokosing Construction 6535 Westerville Road Westerville OH 43081 Construction 4890685 Bon Appetit 91337 Collections Drive Chicago IL 60693 Campus Dining Service 2596506 ABM Janitorial Service 75 Remittance Drive Suite 3011 Chicago IL 60675 Campus Janitorial Service 890556 Moody Nolan 300 Spruce Street Suite 300 Columbus OH 43215 Professional Services 298318 General Restoration Corporation 6411 Nicholas Drive Columbus OH 43235 Contracted Services 198956 11 X 9675 1216139 5573666 1036395 6799480 Tuition and Fees 900099 78863414 78863414 Residence Halls 721310 7302430 7302430 Dining Services 722210 5434979 5434979 Organized Activities 611710 647149 647149 Other Auxiliary Services 611710 111433 111433 187993 187993 0 0 92547398 862872 862872 585 585 348589 115398 233191 0 233191 233191 163111473 154343436 8768037 0 8768037 8768037 9131 9675 3175 5956 5956 External Printing 611710 9905 9905 Co-Op Agreement 611710 200000 200000 Other 611710 383805 383805 0 0 0 0 593710 109811229 93131203 9905 9870641 36466120 36466120 112590 112590 1074376 262935 772743 38698 30501798 25988543 3414770 1098485 2095224 1612740 424930 57554 6279406 4480569 1674476 124361 2175270 1846149 254237 74884 61660 1564 50913 9183 103484 103484 52000 52000 114064 114064 136932 136932 6787407 6382784 43024 361599 587721 230219 356700 802 3585035 2986959 484975 113101 1729970 848455 841621 39894 1773625 1271322 367881 134422 1136479 1094534 14560 27385 797091 648625 113924 34542 934520 919259 15261 4376015 3931341 352880 91794 658444 444316 214128 Bad Debt and Collection Costs 233374 67968 165406 Loss on Refinance of Bonds 2060665 2060665 0 0 0 0 103833270 91709657 9802845 2320768 400 400 17158413 8396287 1281487 2173893 1233398 1455333 0 0 0 2954808 2717394 517559 880093 163447935 67231836 93936971 96216099 68131232 93943064 27725017 15393286 0 3326526 2153955 216265811 223329804 7506955 6130216 1389450 1170100 36144770 36708982 3647779 3260434 2643346 2776052 51332300 50045784 X 104910413 106488131 26122943 31214028 33900155 35581861 164933511 173284020 216265811 223329804 X 5977959 2341123 31427 X false true X true true true X 5881279 5206312 5281829 4261229 6799480 27430129 0 0 5881279 5206312 5281829 4261229 6799480 27430129 1385724 26044405 1315296 1681383 1494502 1378609 1212046 7081836 0 0 0 0 0 5010 0 18803 6552 9131 39496 34551461 445055080 0.7538 0.7097 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS FUNDRAISING NOT INCLUDING CONTRIBUTION PORTION, COLUMN A - 5010.0, COLUMN B - , COLUMN C - 18803.0, COLUMN D - 6552.0, COLUMN E - 9131.0, COLUMN F - 39496.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 52000 false false 52000 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Lobbying firm provided governmental affairs consulting in an effort to find governmental grant monies for the University. Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Lobbying firm provided governmental affairs consulting in an effort to find governmental grant monies for the University. 85764278 1577737 10454264 2031510 2661727 93103042 91520709 900678 -2274957 1884658 2497494 85764278 95999646 2633777 2327343 7348102 2091955 91520709 85566563 995840 12689777 1410571 1841963 95999646 77610405 1831623 8933448 1287881 1521032 85566563 0.3641 0.3582 0.2777 false false 8800943 8800943 94948309 35109790 59838519 26826243 8748477 18077766 26890241 21251401 5638840 5982199 2122168 3860031 96216099 Hedged Strategies & Real Assets 15393286 F 15393286 Annuities and Trusts Payable 451262 Deposits 201821 Advances from Fed Govt and Student Loans 2122969 2776052 X 73526042 2341122 -2029241 311881 73214161 136932 36460136 36597068 109811229 65175533 118573 118573 65056960 136932 38639378 38776310 103833270 Schedule D, Part V, Line 4 Intended uses of endowment funds The University's endowment consists of approximately 400 individual funds established for a variety of purposes. Specifically, these purposes include providing scholarships to students to attend the university as well as supporting the programs and activities of the university. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The University is exempt from federal income taxes under Section 501(c)(3) of the U.S. Internal Revenue Code. For the years ended June 30, 2017 and 2016, the University had no tax expense with regard to unrelated business income. Generally accepted accounting principles prescribes recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if a tax position is more-likely-than-not sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely being realized on examination. For tax positions not meeting the more likely-than-not test, no tax benefit will be recorded. Management has concluded that they are unaware of any tax benefits or liabilities to be recognized at June 30, 2017 and 2016. The University would recognize interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The University has no amounts accrued for interest or penalties for the years ended June 30, 2017 and 2016. The University does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in value of split interest trusts - -31840 Unrealized gain/loss on Perpetual Trusts held by others - 63267 Loss on advance refunding of bonds - -2060668 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Unfunded Scholarships and Grants in Aid - 34344399 Funded Scholarships - 2234310 Fundraising Expense - -3175 Rental Expense - -115398 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expense - 115398 Fundraising Expense - 3175 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Unfunded Scholarships and Grants in Aid - 34344399 Funded Scholarships - 2234311 Loss on advance refunding of bonds - 2060668 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY Advertisements placed in local newspapers announcing registration dates and programs include a summary statement of the university's nondiscrimination policy. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The university receives funding from the federal government for federal work-study, federal supplemental educational opportunity grants, the federal Perkins Loan and teaching grant programs. In addition, students may receive veterans benefits and grants or loans through the Federal Pell Grant, Federal Stafford Loan, parent loans for undergraduate students (Plus), graduate plus loans, Federal nursing grant or loans, or through similar state programs including the Ohio College Opportunity Grant. true Europe (Including Iceland and Greenland) 0 0 Program Services Study Abroad - Travel Course 87718 Sub-Saharan Africa 0 0 Program Services Study Abroad - Travel Course 33542 East Asia and the Pacific 0 0 Grantmaking 49037 Europe (Including Iceland and Greenland) 0 0 Grantmaking 61553 South America 0 0 Grantmaking 2000 Central America and the Caribbean 0 0 Investments 3691000 0 0 0 0 0 0 3924850 0 3924850 Scholarship East Asia and the Pacific 6 49037 Account credit Scholarship Europe (Including Iceland and Greenland) 8 61553 Account credit Scholarship South America 1 2000 Account credit 0 true false true true false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds The University provides scholarships and financial aid to offset the cost of tuition and living expenses for students. These funds are awarded through the University's Financial Aid Office based on a combination of merit and need and are disbursed directly to the student's billing account with the University. In certain cases, students who are participating in travel and study as part of academic course work may be able to withdraw some of those funds to use to cover expenses associated with the off-campus study. Schedule F, Part I, Line 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS The University provides scholarships and financial aid to offset the cost of tuition and living expenses for students. These funds are awarded through the University's Financial Aid Office based on a combination of merit and need and are disbursed directly to the student's billing account with the University. In certain cases, students who are participating in travel and study as part of academic course work may be able to withdraw some of those funds to use to cover expenses associated with the off-campus study. X X X X X X X true Wilson-Bennett Technology Inc PO Box 717 Cabot AR 72023 See Statement false 159870 114064 45806 159870 114064 45806 OH The Launch- A Senior Cabaret 10742 4262 6480 500 120 Bach to Broadway 8064 5413 2651 1487 250 818 0 18806 9675 9131 1487 750 938 3175 5956 Schedule G, Part I, Line 2b(ii) Describe the custody or control arrangement. WILSON-BENNETT TECHNOLOGY INC-PHONE SOLICITATIONS; Schedule G, Part I, Line 2b(v) payment of fees or payment of expenses WILSON-BENNETT TECHNOLOGY INC-IF WILSON-BENNETT PROCESSES ANY PRINTING, MAILING OR SHIPPING AT THE REQUEST OF OTTERBEIN UNIVERSITY, THEN ALL COSTS INCURRED BY WILSON-BENNETT IN CONNECTION WITH SUCH ACTIVITIES WILL BE REIMBURSED BY OTTERBEIN UNIVERSITY. THE SERVICE CONTRACT DOES NOT INCLUDE AN ESTIMATE OF REIMBURSED COSTS IN ITS FEE.; true Scholarships and Grants for Tuition 2324 36466120 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The majority of grants and assistance provided by the university is in the form of scholarships and financial aid to offset the cost of tuition, room and board for its students. These funds are awarded through the university's financial aid office based on a combination of merit and need and are disbursed directly to the student's billing account with the university. X X true true X X X false false false false false false false false false Kathy A Krendl President of the University 317155 0 0 0 4338 0 28250 0 44717 0 394460 0 0 0 Rebecca Vazquez Skillings VP of Business Affairs 160130 0 0 0 360 0 8453 0 24252 0 193195 0 0 0 Miguel Martinez-Saenz Provost 165703 0 0 0 360 0 8702 0 23925 0 198690 0 0 0 Michael McGreevey VP of Institutional Advancement 172025 0 0 0 552 0 9000 0 23431 0 205008 0 0 0 Jefferson Blackburn Smith Vice President of Enrollment Management 148219 0 0 0 1032 0 21941 0 17725 0 188917 0 0 0 Robert M Gatti VP for Student Affairs 147519 0 0 0 1584 0 15512 0 18603 0 183218 0 0 0 Barbara Schaffner Dean of Professional Studies 136278 0 0 0 1584 0 13658 0 890 0 152410 0 0 0 Kathleen Bonte Executive Director of Development 121745 0 0 0 360 0 6477 0 22350 0 150932 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use The University provides the president with housing. As provided under IRC Sec. 119(d), this benefit has not been treated as taxable compensation. Schedule J, Part I, Line 1a Personal services Cleaning services are provided for the President's house. No part of the benefit was treated as taxable compensation. A Ohio Higher Education Facility Commission (2015) 346849674 2015-03-01 11375000 REFUNDING OF 11/9/2015 false false false B Ohio Higher Education Facility Commission (2016) 346849674 67756DJE7 2016-11-09 20231847 Refunding of 2007 and 2008A bonds false false false C Ohio Higher Educational Facility Commission (2017) 346849674 2017-05-25 5692000 Refunding of 2008B bonds false false false A 0 0 11375000 0 0 11234683 140317 0 0 0 0 0 false true true true B 0 0 20231847 0 0 19943822 91625 196400 false true true true C 0 0 5692000 0 5692000 true false true true A false false true false false 0.003 0.0 0.003 false false true B false false true false false 0.003 0.0 0.003 false false true C false false true false false 0.004 0.0 0.004 false false true A false true false false false false true B false true false false false false true C false true false false false false true A true B true C true Schedule K, Part II, Line 3 Total Proceeds of 2007 Bond Issue Total proceeds of issue reported on Part II, Line 3 is equal to Part I, Column (E) issue price of $11,254,836 and investment earnings of $103,713. Schedule K, Part II, Line 3 Total Proceeds of 2008 Bond Issue Total proceeds of issue reported on Part II, Line 3 is equal to Part I, Column (E) issue price of $21,140,144 and investment earnings of $122,656. Schedule K, Part IV, Line 2c Rebate Computation for the 2007 and 2008 Bond Issues All funds were expended prior to any arbitrage accumulation. SEE SCHEDULE PART V 34700 FINANCIAL AID Schedule L, Part III Grants or assistance benefiting interested persons Colleges, Universities and primary and secondary schools are not required to identify interested persons to whom they provided scholarships, fellowships and similar financial assistance. Pursuant to the instructions to Form 990, Schedule L. Part III, columns (A) and (B) have been left blank. The discounted tuition was provided to student trustees and / or dependents of University employees who are also listed as Interested Persons on Schedule VII. X 1280 Market value X HORSES 10 1005030 Market value X Musical Instrument 1 7500 Market value X MISCELLANEOUS 13 22585 Market value false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - HORSES THE ORGANIZATION RECEIVED 10 SEPARATE CONTRIBUTIONS/HORSES. Books and publications - NUMBER OF CONTRIBUTIONS - 10 Other - Musical Instrument NUMBER OF CONTRIBUTIONS - 1 Other - MISCELLANEOUS NUMBER OF CONTRIBUTIONS - 13 Form 990, Part VI, Line 15b COMPENSATION REVIEW OF OFFICERS/KEY EMPLOYEES The president reviews and approves compensation for the various vice presidents, but it does not get reviewed and approved by an authorized body of the organization and therefore this questions has been marked "no" as indicated in the instructions. The president does reference compensation studies, reviews other industry compensation compilations and compares compensation of those with similar expertise at comparable institutions. Form 990, Part VI, Line 11b Review of form 990 by governing body The Audit Committee of the Board of Trustees and the President of the University reviewed the completed Form 990 in detail prior to filing with the IRS. The entire Board of Trustees is given access to the filing copy prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy All Board members and officers sign a conflict of interest disclosure form annually. Staff in the President's Office review the signed forms for completeness and disclosure of conflicts. Any member who has a conflict of interest recuses himself or herself from the discussion and voting of the related topics at Board meetings. All interested persons, including board members, officers, key employees and highly compensated individuals also complete an annual questionnaire regarding potential conflicts which might exist. The responses to this questionnaire are reviewed by the Office of Business Affairs. If a potential or actual conflict of interest is identified, the organization take the appropriate action to address such conflict. The employee handbook has a conflict of interest statement that covers all employees of the University. Form 990, Part VI, Line 15a Process to establish compensation of top management official The President's compensation was reviewed by the Executive Committee and then approved by the Board of Trustees. The Executive Committee obtained and relied upon review of presidential compensation packages at comparable institutions and review of the market candidates with similar levels of expertise. This process is completed annually and deliberated and approved in executive session. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code section 6104. These documents are not available to the public at this time Form 990, Part VII, Section A, Line 1a COMPENSATION THE TWO STUDENT TRUSTEES LISTED IN PART VII WERE COMPENSATED FOR PART-TIME EMPLOYMENT BY THE UNIVERSITY, NOT FOR BOARD MEMBER SERVICES. Form 990, Part VIII, Line 2f Other Program Service Revenue - Total Revenue: 187993, Related or Exempt Function Revenue: 187993, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Unrealized gains (loss) on perpetual trusts held by others - 63267; Change in value of split interest agreements - -31840; Form 990, Part III, Line 1 Statement of Program Service Accomplishments (CONTINUED FROM CORE FORM PART III, LINE 1) Otterbein University is a small private university nationally-recognized for its intentional blending of liberal arts and professional studies through its renowned Integrative Studies curriculum and its commitments to experiential learning and community engagement. Otterbein has been named to the President's Higher Education Community Service Honor Roll since the list's inception in 2006 and consistently stands in its category's top 20 in U.S. News & World Report's guide to "America's Best Colleges." Otterbein offers more than seventy undergraduate majors; eight master's programs; and a doctorate in nursing practice (DNP). Its picturesque campus is situated in Westerville, Ohio, America's fifth friendliest town (Forbes), just minutes from Columbus, Ohio the 15th largest city in the country by population. Otterbein's commitment to opportunity started with its founding in 1847 as one of the nation's first universities to welcome women and persons of color to its community of teachers and learners, which now numbers 3,000 undergraduate and graduate students. Otterbein remains committed to its relationship with the United Methodist Church and its spirit of inclusion, and welcomes people of all backgrounds Form 990, Part III, Line 4A Program Service Description (CONTINUED FROM FORM 990, PART III, LINE 4A). 60% OF TRADITIONAL AGED STUDENTS LIVED IN CAMPUS HOUSING IN 2016-2017. IN SUPPORT OF THE WELL BEING OF THE STUDENTS LIVING ON CAMPUS AND THOSE COMMUTING TO CLASSES, THE UNIVERSITY PROVIDES SEVERAL MEAL AND DINING OPTIONS. Charitable Remainder Trust Beneficial Trust OH NA Trust false false false false false false false false false false false false false false false false false false false false