2017-05-12T16:00:10-05:00 2016-06-30 350921680 CROWE HORWATH LLP 10 West Broad Street Suite 1700 Columbus OH 432153713 990 2015-07-01 314379532 Otterbein University OTTE 6148231354 1 South Grove Street Westerville OH 43081 Kathy A Krendl President 2017-05-12 true Rachel Spurlock P00520729 6144690001 2015 2021-01-29 14:40:06Z Kathy A Krendl 1 South Grove Street Westerville OH 43081 115108681 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. 24 19 1787 410 -67462 0 5281829 4261229 86493866 87035215 2640847 550320 516348 743184 94932890 92589948 32134748 33464130 0 40888701 41127185 124004 106623 2302501 24434308 23292452 97581761 97990390 -2648871 -5400442 221787450 216706512 48510104 51773001 173277346 164933511 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 86327004 33464130 87608672 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 2015-2016 WAS 2,808, CONSISTING OF 2,343 UNDERGRADUATE STUDENTS AND 465 GRADUATE STUDENTS. 540 STUDENTS RECEIVED BACHELORS DEGREES AND 122 RECEIVED MASTERS DEGREES IN 2015-2016. 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). 86327004 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 3330 0 true 1787 true true true false false false false false true 2 false false false X 24 19 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 326655 0 79641 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 Alicia Caudill Colburn 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 Joseph Ignat Trustee 2.0 X 0 0 0 Larry C Brown Trustee 2.0 X 0 0 0 Amelia Gramling Trustee and Student 2.0 X 2598 0 0 Jacqueline Haverkamp Trustee and Professor 50.0 X 100510 0 14142 Kent D Stuckey Trustee 2.0 X 0 0 0 Brant O Smith Trustee 2.0 X 0 0 0 Kayla Bean Trustee and Student 2.0 X 0 0 0 Christina Kirk Trustee and Professor 50.0 X 81291 0 28343 David W Fisher Trustee 2.0 X 0 0 0 Rebecca Vazquez Skillings VP of Business Affairs 50.0 X 163040 0 34127 Miguel Martinez-Saenz Provost 50.0 X 168810 0 25840 Timothy Booth Project Manager 50.0 X 206443 0 0 Victoria A McGillin Faculty 50.0 X 195292 0 15994 Robert M Gatti VP for Student Affairs 50.0 X 151568 0 35170 Jefferson Blackburn Smith Vice President of Enrollment Management 50.0 X 151302 0 41202 Barbara Schaffner Dean of Professional Studies 50.0 X 139221 0 15245 1686730 0 289704 28 false true true Brewer-Garrett 6800 Eastland Road Middleburg Heights OH 44130 Construction 3663983 Bon Appetit 91337 Collections Drive Chicago IL 60693 Campus Dining Service 2325628 CornaKokosing Construction 6535 Westerville Road Westerville OH 43081 Construction 796828 ABM Janitorial Service 75 Remittance Drive Suite 3011 Chicago IL 60675 Campus Janitorial Service 755672 Ellucian Company LP 151 Southhall Lane Maitland FL 32751 Software Hosting 221943 14 X 4312 1235776 3021141 359700 4261229 Tuition and Fees 900099 74321157 74321157 Residence Halls 721310 6817267 6817267 Dining Services 722210 4892266 4892266 Organized Activities 611710 126944 126944 Other Auxiliary Services 611710 666793 666793 210788 210788 0 0 87035215 1128704 -79279 1207983 121 121 249784 96112 153672 0 153672 153672 21841802 22420307 -578505 0 -578505 -578505 6552 4312 2314 4238 4238 External Printing 611710 11817 11817 Co-Op Agreement 611710 200000 200000 373457 373457 0 0 585274 92589948 87608672 -67462 787509 33371389 33371389 92741 92741 1039697 242283 720994 76420 30872080 26392609 3276700 1202771 1900609 1627630 208729 64250 5094926 3840208 1104199 150519 2219873 1863090 273554 83229 54978 2950 52028 63765 1800 61965 12000 12000 106623 106623 163222 163222 7055139 6623082 290323 141734 590377 210340 379932 105 3423989 2484832 814260 124897 1232921 512561 678892 41468 2409560 1641264 611624 156672 1134433 1090390 18312 25731 842544 675265 124288 42991 1506825 1464872 41953 4075878 3676524 314263 85091 726821 501174 225647 0 0 0 0 97990390 86327004 9360885 2302501 400 400 19640859 17158414 1261238 1281487 905928 1233398 0 0 3090488 2954808 966700 958259 156821112 62884141 90229394 93936971 72462485 68131232 29906727 27725017 0 3323231 3326526 221787450 216706512 6778980 7506955 1427909 1389450 37719223 36585471 3647779 2583992 2643346 48510104 51773001 X 108523473 104910413 31691393 26122943 33062480 33900155 173277346 164933511 221787450 216706512 X -5400442 -2856493 -86900 X false true X true true true X 6524704 5881279 5206312 5281829 4261229 27155353 0 0 6524704 5881279 5206312 5281829 4261229 27155353 2761918 24393435 1317548 1315296 1681383 1494502 1378609 7187338 0 0 0 0 0 0 0 5010 0 18803 6552 30365 34373056 438601954 0.7097 0.6817 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS FUNDRAISING NOT INCLUDING CONTRIBUTION PORTION, COLUMN A - 0.0, COLUMN B - 5010.0, COLUMN C - , COLUMN D - 18803.0, COLUMN E - 6552.0, COLUMN F - 30365.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 12000 false false 12000 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. 91520709 900678 -2274957 1884658 2497494 85764278 95999646 2633777 2327343 7348102 2091955 91520709 85566563 995840 12689777 1410571 1841963 95999646 77610405 1831623 8933448 1287881 1521032 85566563 79410456 5265233 -4337671 1243004 1484609 77610405 0.3677 0.3706 0.2617 false false 8741225 8741225 94851696 33125302 61726394 18458722 7784130 10674592 25845909 20039567 5806342 8923560 1935142 6988418 93936971 Hedged Strategies & Real Assets 27725017 F 27725017 Annuities and Trusts Payable 374437 Deposits 185436 Advances from Fed Govt and Student Loans 2083473 2643346 X 56117629 -2856493 11526 -2844967 58962596 163222 33464130 33627352 92589948 64461464 98426 98426 64363038 163222 33464130 33627352 97990390 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, 2016 and 2015, 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, 2016 and 2015. 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, 2016 and 2015. 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 interests - -38172 Unrealized gain/loss on Perpetual Trusts held by others - -48728 Rental Expense - 96112 Fundraising Expense - 2314 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Unfunded Scholarships and Grant in Aid - 31077261 Funded Scholarships - 2386869 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expense - 96112 Fundraising Expense - 2314 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Unfunded Scholarships and Grants in Aid - 31077261 Funded Scholarships - 2386869 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 Program 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 80490 South Asia 0 0 Program Services Study Abroad - Travel Course 6521 Sub-Saharan Africa 0 0 Program Services Study Abroad - Travel Course 7040 Central America and the Caribbean 0 0 Grantmaking 2625 East Asia and the Pacific 0 0 Grantmaking 47672 Europe (Including Iceland and Greenland) 0 0 Grantmaking 42444 Central America and the Caribbean 0 0 Investments 21286000 0 0 0 0 0 0 21472792 0 21472792 Scholarship Central America and the Caribbean 1 2625 Account credit Scholarship East Asia and the Pacific 6 47672 Account credit Scholarship Europe (Including Iceland and Greenland) 9 42444 Account credit 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 RuffaloCody 65 Kirkwood North Road SW Cedar Rapids IA 52404 PHONE SOLICITATIONS false 265951 106623 159328 265951 106623 159328 OH The Launch- A Senior Cabaret 10864 4312 6552 1114 640 560 0 0 10864 4312 6552 1114 640 560 2314 4238 Schedule G, Part I, Line 2b(v) payment of fees or payment of expenses RUFFALOCODY-IF RUFFALOCODY PROCESSES ANY PRINTING, MAILING OR SHIPPING AT THE REQUEST OF OTTERBEIN UNIVERSITY, THEN ALL DIRECT COSTS INCURRED BY RUFFALOCODY 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 2178 33371389 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 321627 0 0 0 5028 0 28250 0 51391 0 406296 0 0 0 Rebecca Vazquez Skillings VP of Business Affairs 162800 0 0 0 240 0 8585 0 25542 0 197167 0 0 0 Miguel Martinez-Saenz Provost 168450 0 0 0 360 0 8838 0 17002 0 194650 0 0 0 Timothy Booth Project Manager 206443 0 0 0 0 0 0 0 0 0 206443 0 0 0 Victoria A McGillin Faculty 194339 0 0 0 953 0 8551 0 7443 0 211286 0 0 0 Robert M Gatti VP for Student Affairs 149984 0 0 0 1584 0 15754 0 19416 0 186738 0 0 0 Jefferson Blackburn Smith Vice President of Enrollment Management 150750 0 0 0 552 0 22283 0 18919 0 192504 0 0 0 Barbara Schaffner Dean of Professional Studies 138189 0 0 0 1032 0 13524 0 1721 0 154466 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 (2007) 346849674 67756BUZ1 2007-08-23 11254836 Student Housing false false false B Ohio Higher Education Facility Commission (2008) 346849674 67756BWN6 2008-07-09 21140144 Educational Facilities false false false C Ohio Higher Education Facility Commission (2015) 346849674 2015-03-01 11375000 REFUNDING OF 11/9/2015 false false false A 1705000 0 11358549 0 0 0 164093 90742 0 11103714 2008 false false true true B 5530000 0 21262800 1200969 0 0 216075 23100 0 17122656 2700000 0 2009 true false true true C 0 0 11375000 0 0 11234683 140317 0 0 0 0 0 false true true true A false false true false false 0.003 0.0 0.003 false false true B false false true false false 0.004 0.0 0.004 false false true C false false true false false 0.003 0.0 0.003 false false true A false true false false false false true B false true true 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 23500 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 2 10300 Market value X 5830 Market value X HORSES 6 313000 Market value X GEOTECHNICAL EQUIPMENT 1 10179 Market value X MISCELLANEOUS 9 20391 Market value 1 false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - HORSES: THE ORGANIZATION RECEIVED 6 SEPARATE CONTRIBUTIONS/HORSES. Art - Works of art - : NUMBER OF CONTRIBUTIONS Books and publications - : NUMBER OF CONTRIBUTIONS Other - GEOTECHNICAL EQUIPMENT: NUMBER OF CONTRIBUTIONS Other - MISCELLANEOUS: NUMBER OF CONTRIBUTIONS 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 and approved by the board of trustees. The board of trustees 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 the deliberations and decisions regarding the determination of compensation are documented in the minutes of the board meeting. 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 VIII, Line 2f Other Program Service Revenue Other Program Srevices - Total Revenue: 210788, Related or Exempt Function Revenue: 210788, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue MISCELLANEOUS - Total Revenue: 373457, Related or Exempt Function Revenue: 373457, 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 - -48728; Change in value of split interest agreements - -38172; 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). 61% OF TRADITIONAL AGED STUDENTS LIVED IN CAMPUS HOUSING IN 2015-2016. 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