2018-03-16T14:33:51-05:00 2017-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2016-07-01 310536647 CEDARVILLE UNIVERSITY % BRIAN CAVIGGIOLA CEDA 9377667818 251 NORTH MAIN STREET CEDARVILLE OH 45314 CHRISTOPHER SOHN VP FOR BUSINESS/CFO 9377667818 2018-05-15 true Lauren R Denton P01571860 2604604000 167.68.126.162 35027420180755000000 2018-03-16 P 91A381FB5BD85776892F90E6573D95955D41CA23 62666A503A81B2947B682265DE4EC8DF4B46B90C 2016 2021-01-29 14:40:06Z THOMAS WHITE 251 NORTH MAIN STREET CEDARVILLE OH 453148501 171519846 false X WWW.CEDARVILLE.EDU X 1887 OH CEDARVILLE UNIVERSITY IS A CHRIST-CENTERED LEARNING COMMUNITY EQUIPPING STUDENTS WITH AN EDUCATION GROUNDED IN BIBLICAL TRUTH. 27 21 2956 20 3788 -51328 8742726 6394205 113851564 118335051 1416496 2178906 27478 8660 124038264 126916822 33179444 32746267 0 0 49427401 50614164 0 65000 1921684 34038815 34895173 116645660 118320604 7392604 8596218 175132002 183940001 28279382 25860919 146852620 158079082 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 51875384 96611054 INSTRUCTION AND ACADEMIC SUPPORT: LOCATED IN SOUTHWEST OHIO, CEDARVILLE UNIVERSITY ATTRACTS 3,711 UNDERGRADUATE, GRADUATE, AND ONLINE STUDENTS TO MORE THAN 100 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. 32746267 32746267 STUDENT AID: EXCELLENCE IS EXPECTED FROM EVERYONE AT CEDARVILLE. WE PROVIDE STUDENTS IN EACH OF OUR 111 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. 11887090 21720209 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. 8244011 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. 8244011 104752752 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 5624 0 true 2956 true true true false false false false true true false false false false X 27 21 true false false false false false false true true false true true false true true true true true true true false X BRIAN CAVIGGIOLA 9377667818 251 NORTH MAIN STREET CEDARVILLE OH 45314 REV WILLIAM BERNHARD TRUSTEE - CHAIRMAN 1.0 0.0 X X 0 0 0 MR LORNE SCHARNBERG TRUSTEE - VICE CHAIRMAN 1.0 0.0 X X 0 0 0 MR DANIEL PETEK TRUSTEE - SECRETARY 1.0 0.0 X X 9253 0 0 MR DAVID DYKEMA TRUSTEE - TREASURER 1.0 0.0 X X 33838 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 21910 0 0 MR KENNETH BANE TRUSTEE 1.0 0.0 X 0 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 60017 0 0 DR DAVID GOWER 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 25122 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 43916 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 REV JEFFORY WILLETTS TRUSTEE 1.0 0.0 X 0 0 0 MR ROBERT WYNALDA TRUSTEE 1.0 0.0 X 24458 0 0 THOMAS WHITE PRESIDENT 40.0 0.0 X 208653 0 55479 LOREN RENO VP ACADEMICS 40.0 0.0 X 150846 0 13240 CHRISTOPHER SOHN VP OF BUSINESS CFO 40.0 0.0 X 141918 0 65827 RICHARD MELSON VP ADVANCEMENT 40.0 0.0 X 45812 0 15655 JANICE SUPPLEE VP MARKETING 40.0 0.0 X 120578 0 13583 SCOTT VAN LOO VP ENROLLMENT MGMT 40.0 0.0 X 23152 0 4828 JONATHAN WOOD VP STUDENT LIFE 40.0 0.0 X 88836 0 53819 MARC SWEENEY DEAN OF PHARMACY 40.0 0.0 X 162656 0 33783 DOUGLAS ANDERSON JR PROFESSOR OF PHARMACY 40.0 0.0 X 130547 0 20311 REBECCA GRYKA PROF OF PHARM SCIENCE 40.0 0.0 X 129211 0 20370 JOHN HART GENERAL COUNSEL 40.0 0.0 X 127392 0 58522 MARK PINKERTON ASST. PROF OF PHARMACY 40.0 0.0 X 126171 0 27336 1674286 0 382753 29 false true false PIONEER COLLEGE CATERERS 12351 W 9TH TER STE 204 LENEXA KS 66215 FOOD 5619778 FERGUSON CONSTRUCTION PO BOX 726 SIDNEY OH 45365 CONSTRUCTION 2777407 APPLIED MECHANICAL SYSTEMS 5598 WOLF CREEK PIKE DAYTON OH 45426 MECHANICAL 1518901 INTERNATIONAL CENTER FOR CREATIVITY 1266 MANNING PKWY POWELL OH 43065 EDUCATION 888800 ROYAL COMPANY 1920 E PARHAM RD RICHMOND VA 23228 CONSULTING 397248 38 17280 383659 5993266 253692 6394205 TUITION AND FEES 611710 95803621 95803621 AUXILIARY FEES 611710 21538681 21538681 OTHER PROGRAM REVENUE 611710 992749 988961 3788 118335051 1156709 1156709 0 3764 3764 4300 4300 0 4300 4300 45592367 44570170 1022197 1022197 1022197 33450 17280 32854 596 596 0 0 0 0 0 0 0 126916822 118331263 3788 2187566 0 32746267 32746267 0 0 1188628 241716 777118 169794 0 36193277 32489381 2702981 1000915 2522540 2264392 188388 69760 8209757 7369599 613120 227038 2499962 2244124 186702 69136 0 27735 27735 105350 105350 0 65000 65000 91356 91356 935031 862002 73029 416852 323469 62088 31295 7617414 3188983 4390107 38324 2241343 2011972 167387 61984 0 3557075 3000807 556268 1149803 872426 165323 112054 0 1041926 713016 252526 76384 267117 244395 22722 0 7648119 6903345 744774 519194 519194 STUDENT FEES 1103312 1103312 AUXILLARY SERVICES 7425647 7425647 STUDY ABROAD PROGRAM 655230 655230 BAD DEBT 92669 92669 118320604 104752752 11646168 1921684 X 25296 28323 6093578 13932270 0 0 1683218 2000408 0 0 0 0 0 0 543113 636655 964408 646689 222400088 110440017 112285874 111960071 50877509 52240389 0 0 2659006 2495196 0 0 0 0 175132002 183940001 5175790 5995089 0 0 3616620 3461021 12938124 10000426 0 0 0 0 0 0 0 0 6548848 6404383 28279382 25860919 X 110841869 119459101 17619125 19647094 18391626 18972887 146852620 158079082 175132002 183940001 X 8596218 2847182 -216938 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26229258 745958 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 19792474 1392069 3284727 424607 167000 63891 23813772 0.65000 0.35000 false false 3087278 3087278 169141902 71852228 97289674 5071155 3841808 1229347 37643602 32077060 5566542 7456151 2688921 4787230 111960071 0 DEPOSITS 1479063 ANNUITIES AND TRUSTS PAYABLE 2849749 FAIR VALUE OF SWAP AGREEMENTS 13300 ADVANCE FROM GOVERNMENT FOR FEDERAL STUDENT LOANS 2062271 6404383 96833653 2847182 103384 2950566 93883087 33033735 33033735 126916822 85607191 32854 32854 85574337 32746267 32746267 118320604 ASC 740 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART V, LINE 4 INCOME FROM THE ORGANIZATION'S ENDOWMENT FUNDS ARE AWARDED AS SCHOLARSHIPS TO NEEDY OR GIFTED STUDENTS TO CONTINUE THEIR STUDIES AT THE INSTITUTION. SCHEDULE D, PART XI, LINE 2D CHANGE IN VALUE OF INTEREST RATE SWAP 70,530 FUNDRAISING EXPENSE 32,854 TOTAL $ 103,384 SCHEDULE D, PART XI, LINE 4B CHANGE IN VALUE OF LIFE INCOME AGREEMENTS 287,468 FINANCIAL AID 32,746,267 TOTAL $ 33,033,735 SCHEDULE D, PART XII, LINE 2D FUNDRAISING EXPENSE $ 32,854 SCHEDULE D, PART XII, LINE 4B FINANCIAL AID $ 32,746,267 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 ILLEGALLY 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 ABOARD PROGRAM 246676 246676 246676 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 false 65000 65000 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY CEDARVILLE GOLF 50730 17280 33450 14361 8120 9795 578 0 50730 17280 33450 14361 8120 9795 578 32854 596 true SCHOLARSHIPS & STUDENT AID 3418 32746267 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 207709 944 38225 17254 264132 LOREN RENO VP ACADEMICS 150097 749 13240 0 164086 CHRISTOPHER SOHN VP OF BUSINESS CFO 141165 753 13372 52455 207745 0 MARC SWEENEY DEAN OF PHARMACY 161833 823 15056 18727 196439 0 DOUGLAS ANDERSON JR PROFESSOR OF PHARMACY 129870 677 12015 8296 150858 0 JOHN HART GENERAL COUNSEL 126713 0 679 12007 46515 185914 0 MARK PINKERTON ASST. PROF OF PHARMACY 125491 680 11590 15746 153507 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 4065000 0 4850000 0 0 0 0 0 0 4850000 0 0 2013 true false true true B 1832529 0 5000000 0 0 0 0 0 0 5000000 0 0 2013 false false true true C 2863366 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 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 28181 FAIR MARKET VALUE X 11 225511 FAIR MARKET VALUE false true true SCHEDULE M, PART I, LINE 32B CEDARVILLE USES RAYMOND JAMES TO SELL ANY CONTRIBUTIONS OF PUBLICLY TRADED SECURITIES. 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, DR. DON LOUGH, 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 X Certain reclassifications have been made to the 2016 financial statements to conform to the 2017 financial statement presentation. The reclassifications were a result of the adoption of ASU 2015-03, 'Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs.' The reclassifications were deemed to be immaterial and had no effect on the change in net assets. These have been recorded appropriately on Part X. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF INTEREST RATE SWAP 70,530 CHANGE IN VALUE OF LIFE INCOME AGREEMENTS -287,468 TOTAL -$216,938 CEDAR CARE LLC 340 VARSITY DR CEDARVILLE OH 45314 475053455 CONSULTING OH -51328 19614 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