2017-05-12T12:43:42-05:00 2016-06-30 420714325 RSM US LLP 2000 W DOROTHY LN DAYTON OH 45439 990 2015-07-01 310537177 THE BOARD OF DIRECTORS OF WITTENBERG COLLEGE BOAR 9373277025 200 WEST WARD STREET PO BOX 720 SPRINGFIELD OH 45501 RANDAL J FREEBOURN VP FINANCE 9373277025 2017-05-08 1 ZACHARY FORTSCH P00052725 9372980201 2015 2021-01-29 14:40:06Z WITTENBERG UNIVERSITY DR RICHARD HELTON 200 WEST WARD STREET PO BOX 720 SPRINGFIELD OH 45501 133619194 0 X WWW.WITTENBERG.EDU X 1845 OH WITTENBERG UNIVERSITY PROVIDES A LIBERAL ARTS EDUCATION DEDICATED TO INTELLECTUAL INQUIRY AND WHOLENESS OF PERSON WITHIN A DIVERSE RESIDENTIAL COMMUNITY. REFLECTING ITS LUTHERAN HERITAGE, WITTENBERG CHALLENGES STUDENTS TO BECOME RESPONSIBLE GLOBAL CITIZENS, TO DISCOVER THEIR CALLINGS, AND TO LEAD PERSONAL, PROFESSIONAL, AND CIVIC LIVES OF CREATIVITY, SERVICE, COMPASSION, AND INTEGRITY. 21 20 1848 75 151412 55976 9716400 24540900 82062643 78590672 5256061 6926715 603 -459503 97035707 109598784 39271614 37624485 0 0 29347762 28097306 0 0 2066042 24568364 24772964 93187740 90494755 3847967 19104029 183650779 192247953 64356051 49457590 119294728 142790363 X WITTENBERG UNIVERSITY PROVIDES A LIBERAL ARTS EDUCATION DEDICATED TO INTELLECTUAL INQUIRY AND WHOLENESS OF PERSON WITHIN A DIVERSE RESIDENTIAL COMMUNITY. REFLECTING ITS LUTHERAN HERITAGE, WITTENBERG CHALLENGES STUDENTS TO BECOME RESPONSIBLE GLOBAL CITIZENS, TO DISCOVER THEIR CALLINGS, AND TO LEAD PERSONAL, PROFESSIONAL, AND CIVIC LIVES OF CREATIVITY, SERVICE, COMPASSION, AND INTEGRITY. 0 0 57083510 37624485 64802710 WITTENBERG UNIVERSITY CURRENTLY ENROLLS APPROXIMATELY 1,800 FULL-TIME STUDENTS WHO PURSUE DEGREES IN MORE THAN 34 MAJOR FIELDS OF STUDY. THE UNIVERSITY HOLDS GENERAL ACCREDITATION FROM THE NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS AND SOME DEPARTMENTS HOLD SPECIALTY ACCREDITATIONS. EFFECTIVE DECEMBER 1, 2000, THE OHIO BOARD OF REGENTS GRANTED THE UNIVERSITY AN AMENDED CERTIFICATE OF AUTHORIZATION TO CONFER THE DEGREES OF BACHELOR OF ARTS, BACHELOR OF SCIENCE, BACHELOR OF FINE ARTS, BACHELOR OF MUSIC, BACHELOR OF MUSIC EDUCATION, AND MASTER OF ARTS IN EDUCATION. THE REGENTS ALSO APPROVED THE UNIVERSITY IN THE FOLLOWING TEACHER LICENSURE FIELDS: EARLY CHILDHOOD, MIDDLE CHILDHOOD, INTERVENTION SPECIALIST: MILD/MODERATE EDUCATIONAL NEEDS; ADOLESCENT TO YOUNG ADULT: EARTH SCIENCES, INTEGRATED LANGUAGE ARTS, INTEGRATED MATHEMATICS, INTEGRATED SOCIAL STUDIES, AND LIFE SCIENCES; MULTI-AGE: DRAMA/THEATER, FOREIGN LANGUAGE, MUSIC AND VISUAL ARTS. 9634492 1124005 STUDENTS AT WITTENBERG HAVE THE OPPORTUNITY TO PARTICIPATE IN APPROXIMATELY 120 CO-CURRICULAR ORGANIZATIONS WITH MULTIPLE LEADERSHIP OPPORTUNITIES. STUDENT ORGANIZATIONS ARE SOME OF THE MOST ACTIVE AND IMPACTFUL GROUPS ON CAMPUS. WITTENBERG OFFERS A BROAD-BASED INTERCOLLEGIATE ATHLETICS PROGRAM NOW OFFERING 24 VARSITY TEAMS - 12 FOR MEN AND 12 FOR WOMEN - IN ADDITION TO NUMEROUS CLUB AND INTRAMURAL OPPORTUNITIES. THERE IS SOMETHING TO MEET EVERY STUDENT'S ATHLETIC AND RECREATIONAL NEEDS. 8727081 12663957 WITTENBERG IS A RESIDENTIAL CAMPUS WITH APPROXIMATELY 91% OF THE STUDENTS RESIDING ON CAMPUS OR IN THE UNIVERSITY DISTRICT NEIGHBORHOOD IN CLOSE PROXIMITY TO THE CAMPUS. STUDENTS MAY CHOOSE TO LIVE IN ONE OF 7 DISTINCT RESIDENCE HALLS. WITTENBERG OFFERS A WIDE SELECTION OF HOUSES AND APARTMENTS FOR JUNIORS AND SENIORS. SEVERAL DINING LOCATIONS ARE AVAILABLE ON CAMPUS, AND THE STUDENT CENTER HOUSES A BOOKSTORE, CAMPUS MAILROOM, GAME ROOM, LOUNGES, AND OTHER AMENITIES. 6082800 ACADEMIC SUPPORT SERVICES AND INSTITUTIONAL SUPPORT SERVICES 6082800 81527883 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 1 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 300 0 1 1848 1 1 1 1 CJ 0 0 0 1 1 0 0 0 0 X 21 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK KY MA MD MI MT NV NH NY OH OR WA X RANDAL J FREEBOURN 9373277025 PO BOX 720 200 WEST WARD STREET SPRINGFIELD OH 45504 DR LAURIE JOYNER PRESIDENT (TO 11/7/15) 40.00 X X 422149 0 41355 DR RICHARD E HELTON PRESIDENT (EFF 1/1/16) 24.00 X X 0 0 0 TOM MURRAY BOARD-CHAIR (TO 3/31/16) 1.00 X X 0 0 0 MARTIN J UHLE BOARD-VICE CHAIR 1.00 X X 0 0 0 REV JONATHAN L EILERT BOARD-SEC/INTERIM CHAIR (EFF 4/1/16) 1.00 X X 0 0 0 GLENN CHRISTENSON BOARD-TREASURER (TO 12/31/15) 1.00 X X 0 0 0 R ANDREW BELL BOARD-INTERIM TREASURER (EFF 2/1/16) 1.00 X X 0 0 0 ROY K ALLEN BOARD MEMBER 1.00 X 0 0 0 DAVID E BAINES BOARD MEMBER 1.00 X 0 0 0 WES C BATES BOARD MEMBER 1.00 X 0 0 0 JENNIFER SAUER COOPERIDER BOARD MEMBER 1.00 X 0 0 0 WILLIAM D EDWARDS BOARD MEMBER 1.00 X 0 0 0 JAMES J HENSON BOARD MEMBER 1.00 X 0 0 0 ALICIA SWEET HUPP BOARD MEMBER 1.00 X 0 0 0 DOUGLAS E KENTFIELD BOARD MEMBER 1.00 X 0 0 0 REV DR MARCUS C LOHRMANN BOARD MEMBER 1.00 X 0 0 0 DR WENDELL R LUTZ BOARD MEMBER 1.00 X 0 0 0 JOHN P MCDANIEL BOARD MEMBER 1.00 X 0 0 0 SARAH HAGEN MCWILLIAMS BOARD MEMBER 1.00 X 0 0 0 FREDERICK B MITCHELL BOARD MEMBER 1.00 X 0 0 0 ROBERT E NESS BOARD MEMBER 1.00 X 0 0 0 DR MICHAEL A SENICH BOARD MEMBER 1.00 X 0 0 0 LEWIS W SHAW II BOARD MEMBER 1.00 X 0 0 0 JAMES R WYMER BOARD MEMBER 1.00 X 0 0 0 RANDAL J FREEBOURN VP FINANCE 40.00 X 152914 0 3770 MARY JO ZEMBAR INTERIM PROVOST 40.00 X 115624 0 3084 CHRIS DUNCAN PROVOST 40.00 X 117863 0 2542 WENDY KOBLER VP FOR UNIVERSITY ADVANCEMENT 40.00 X 126163 0 7800 ELIZABETH SORENSEN PROFESSOR AND DIRECTOR OF NURSING 40.00 X 117711 0 3760 RICHARD MICKOOL CIO 40.00 X 113367 0 0 1165791 0 62311 11 0 1 0 SODEXO SERVICES 200 WEST WARD ST SPRINGFIELD OH 45504 MEAL SERVICES/CATERING 2839363 ROYALL & COMPANY 1920 EAST PARHAM ROAD RICHMOND VA 232282206 CONSULTING SERVICES 940949 WFF FACILITY SERVICES 211 SOUTH JEFFERSON AVENUE ST LOUIS MO 63103 JANITORIAL SERVICES 850608 HOGAN CONSULTING GROUP 709-2 PLAZA DRIVE 142 CHESTERTON IN 46304 CONSULTING SERVICES 263450 HP GROUP 2425 WEST 11TH STREET CLEVELAND OH 44113 CONSULTING SERVICES 168693 8 32760 1341086 23167054 343103 24540900 TUITION AND FEES 611310 64802710 64802710 AUXILIARY ENTERPRISE REVENUE 611710 12663957 12663957 OTHER SOURCE INCOME 611710 1124005 1120131 3874 78590672 2424479 2617 2421862 2439 1494 945 25925537 2578045 23957548 43798 1967989 2534247 4502236 257610 4244626 32355 32760 19064 13291 13291 PARTNERSHIP INCOME 900099 -475233 -114183 -361050 -475233 109598784 78586798 151412 6319674 36870740 36870740 753745 753745 976936 830396 107463 39077 20837160 17711586 2292088 833486 977631 830986 107540 39105 3839029 3263175 422293 153561 1466550 1246567 161321 58662 190982 190982 154689 154689 264789 264789 1090649 927052 119971 43626 1000481 850409 110053 40019 1077378 915771 118512 43095 1166025 991121 128263 46641 5656732 4808222 622241 226269 1060292 901248 116632 42412 2147819 1825646 236260 85913 3908276 3322035 429910 156331 585821 497948 64440 23433 FOOD SERVICE EXPENSE 3185802 2707932 350438 127432 DEPARTMENTAL PROGRAMS 1920394 1632335 211243 76816 LOSS ON UNCOLLECTIBLE P 608753 608753 BOOKS AND RECORDS 536688 456184 59036 21468 217394 184785 23913 8696 90494755 81527883 6900830 2066042 6374 1119 13396661 13876004 2883055 16000627 2215741 2260219 868782 302968 172784378 110302149 64880882 62482229 56591766 50774759 30434774 33373282 6357035 7303572 6015709 5873174 183650779 192247953 6164101 7082686 1846743 1693348 31984441 29922841 2057781 1913083 1675630 1613000 20627355 7232632 64356051 49457590 X 13162703 11834827 23685996 44563647 82446029 86391889 119294728 142790363 183650779 192247953 X 19104029 -5529831 264789 9656648 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 0 0 PART II-B, LINE 1: THE ORGANIZATION PAYS MEMBERSHIP DUES TO ORGANIZATIONS, SUCH AS NACUBO, WHICH MAY ENGAGE IN LOBBYING ACTIVITIES. THEREFORE, A PORTION OF THE DUES MAY BE ATTRIBUTABLE TO LOBBYING ACTIVITIES; THIS AMOUNT, HOWEVER, IS IMMATERIAL. THE ORGANIZATION DOES NOT DIRECTLY PARTICIPATE IN LOBBYING ACTIVITIES. 99911124 3882401 -1143282 2140821 4374126 96135296 96737383 3681454 4226374 1925521 2808566 99911124 90290493 1483099 12418331 2205533 5249007 96737383 88609647 1662614 7733049 2198652 5516165 90290493 90624779 6805550 -785101 2084302 5951279 88609647 0.02380 0.81860 0.15760 0 0 5079782 5079782 130295379 80303483 49991896 36268178 29998666 6269512 1141039 1141039 62482229 ALTERNATIVE INVESTMENTS 33373282 F 33373282 ACCOUNTS HELD ON BEHALF OF OTHERS 486636 ANNUITIES AND TRUSTS PAYABLE 2318772 FEDERAL GOVERNMENT LOANS & GRANTS 4427224 7232632 X 75492363 -5529831 11300237 5770406 69721957 39876827 39876827 109598784 51996728 0 51996728 264789 38233238 38498027 90494755 PART V, LINE 4: THE UNIVERSITY'S ENDOWMENT CONSISTS OF VARIOUS INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE GOVERNING BODY TO FUNCTION AS ENDOWMENTS (BOARD-DESIGNATED ENDOWMENT FUNDS). AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (GAAP), NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING BOARD-DESIGNATED ENDOWMENT FUNDS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE UNIVERSITY HAS A POLICY (THE SPENDING POLICY) OF APPROPRIATING FOR EXPENDITURE EACH YEAR 5.5% OF ITS ENDOWMENT FUND'S AVERAGE FAIR VALUE OVER THE THREE YEARS UP TO AND INCLUDING THE YEAR IN WHICH EXPENDITURE IS PLANNED. THE POLICY ALLOWS FOR APPROPRIATIONS IN EXCESS OF 5.5% BASED UPON APPROVAL BY THE BOARD OF DIRECTORS. IN ESTABLISHING THIS POLICY, THE UNIVERSITY CONSIDERED THE LONG TERM EXPECTED RETURN ON ITS ENDOWMENT. ACCORDINGLY, OVER THE LONG-TERM, THE UNIVERSITY EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT AN ACCEPTABLE LEVEL. THIS IS CONSISTENT WITH THE UNIVERSITY'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM, AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. PART X, LINE 2: FROM THE AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2016: THE UNIVERSITY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(A) OF THE U.S. INTERNAL REVENUE CODE, AND BY A SIMILAR PROVISION OF STATE LAW. THE UNIVERSITY IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE UNIVERSITY'S TAX YEARS STILL SUBJECT TO EXAMINATION BY TAXING AUTHORITIES ARE YEARS SUBSEQUENT TO 2012. THE UNIVERSITY COMPLETED AN ANALYSIS OF ITS TAX POSITION, IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES, AND DETERMINED THAT NO AMOUNTS WERE REQUIRED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS AS OF JUNE 30, 2016 AND 2015. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 66,425. ASSET RETIREMENT OBLIGATION -739,828. TERMINATION OF POSTRETIRMENT BENEFIT OBLIGATION 11,344,780. DEFINED-BENEFIT PLAN NET GAIN ARISING DURING THE PERIOD 1,608,067. AMORTIZATION OF PRIOR SERVICE CREDIT -370,454. LOSS ON UNCOLLECTIBLE PLEDGES -608,753. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND AID NETTED AGAINST REVENUE ON FINANCIAL STATEMENTS 37,624,485. NET INCOME/(LOSS) FROM FUNDRAISING EVENTS PARTNERSHIP INCOME FROM K-1S NOT INCLUDED ON FINANCIAL STATEMENTS 2,252,342. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND AID NETTED AGAINST REVENUE ON FINANCIAL STATEMENTS 37,624,485. LOSS ON UNCOLLECTIBLE PLEDGES 608,753. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 WITTENBERG IS COMMITTED TO ENSURING A DIVERSE ENVIRONMENT FOR ALL INDIVIDUALS. AS SUCH, WE INCORPORATE THIS COMMITMENT ON SEARCH MATERIALS, THE WEBSITE, RECRUITMENT PUBLICATIONS, AND STUDENT, FACULTY, STAFF HANDBOOKS, AMONG OTHER COMMUNICATIONS BOTH INTERNALLY AND EXTERNALLY. SCHEDULE E, PART I, LINE 6 WITTENBERG UNIVERSITY RECEIVES FINANCIAL ASSISTANCE FROM THE U.S. GOVERNMENT IN CONNECTION WITH THE PELL GRANT AND SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAMS. WITTENBERG UNIVERSITY ALSO RECEIVES SUPPORT FROM THE STATES OF OHIO AND PENNSYLVANIA FOR CERTAIN PROGRAMS. 0 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 6483675 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES EDUCATION 195334 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES EDUCATION 31650 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES EDUCATION 30882 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES EDUCATION 12167 NORTH AMERICA 0 0 PROGRAM SERVICES EDUCATION 15770 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 SCHOLARSHIPS EDUCATION 202730 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 SCHOLARSHIPS EDUCATION 198000 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 SCHOLARSHIPS EDUCATION 95015 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 SCHOLARSHIPS EDUCATION 90000 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 0 0 SCHOLARSHIPS EDUCATION 85000 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 SCHOLARSHIPS EDUCATION 83000 0 0 0 0 0 0 7170208 353015 7523223 SCHOLARSHIPS EAST ASIA AND THE PACIFIC 7 202730 PAID TO UNIVERSITY ON STUDENTS' BEHALF 0 SCHOLARSHIPS EUROPE (INCLUDING ICELAND & GREENLAND) 7 198000 PAID TO UNIVERSITY ON STUDENTS' BEHALF 0 SCHOLARSHIPS NORTH AMERICA 4 95015 PAID TO UNIVERSITY ON STUDENTS' BEHALF SCHOLARSHIPS SOUTH AMERICA 3 90000 PAID TO UNIVERSITY ON STUDENTS' BEHALF 0 SCHOLARSHIPS SOUTH ASIA 3 85000 PAID TO UNIVERSITY ON STUDENTS' BEHALF 0 SCHOLARSHIPS SUB-SAHARAN AFRICA 3 83000 PAID TO UNIVERSITY ON STUDENTS' BEHALF 0 1 0 1 1 1 0 X X 1 ROYALL & COMPANY 1920 E PARHAM RD RICHMOND VA 23228 STRATEGIC DEVELOPMENT AND DELIVERY OF SOLICITATIONS 0 0 107845 0 107845 AL AK AR FL GA HI KY MA MD MI MT NV NH NY NC OH OR PA SC UT VA WA WV GOLF OUTING 24540 12205 12335 1363 4210 3364 WOMEN'S SOCCER OUTING 12950 4500 8450 200 2304 503 1 27625 16055 11570 550 3400 3170 65115 32760 32355 550 1563 9914 7037 19064 13291 1 INSTITUTIONAL SCHOLARSHIPS & AWARDS 1778 33574011 ENDOWED & OTHER SCHOLARSHIPS 504 3296729 PART I, LINE 2: PROCEDURES FOR MONITORING USE OF GRANT FUNDS IN THE UNITED STATES: THE ORGANIZATION USES STUDENT FINANCIAL AID GUIDELINES TO MONITOR THE USE OF GRANT FUNDS. WITTENBERG UNIVERSITY ONLY AWARDS INSTITUTIONAL AND PRIVATELY FUNDED FINANCIAL AID AWARD AS ASSISTANCE FOR STUDENTS BASED ON A CASE-BY-CASE BASIS, BASED ON MERIT, NEED, AND EXTRACURRICULAR ACTIVITIES. IN DOING SO, THE UNIVERSITY'S FINANCIAL AID DEPARTMENT ADHERES STRICTLY TO ALL FEDERAL AND STATE REGULATIONS AND IS SUBJECT TO THE COMPLIANCE AND INTERNAL CONTROL REQUIREMENTS OF OMB-A133, IN WHICH THEY FOLLOW ALL APPLICABLE GUIDELINES. THE FINANCIAL AID OFFICE AWARDS GRANTS AND OTHER FORMS OF FINANCIAL ASSISTANCE TO STUDENTS BASED ON REVIEW OF SELECT DATA AND ACCORDING TO A SPECIFIED METHODOLOGY. DATA USED IS MAINTAINED IN EITHER PHYSICAL OR ELECTRONIC FORMAT UNTIL NO LONGER REQUIRED BY USED RECORD RETENTION GUIDELINES. GENERALLY, ALL RECORDS ARE MAINTAINED FOR THE MOST RECENT FISAP REPORTING YEAR, PLUS THE THREE YEARS PRIOR. X X X 1 1 X X X X 1 0 0 0 0 0 0 0 0 DR LAURIE JOYNER PRESIDENT (TO 11/7/15) 317205 0 0 0 104944 0 0 0 41355 0 463504 0 0 0 RANDAL J FREEBOURN VP FINANCE 152394 0 0 0 520 0 0 0 3770 0 156684 0 0 0 PART I, LINE 1A LAURIE JOYNER, THE UNIVERSITY'S PRESIDENT THROUGH 11/7/15, RECEIVED PERSONAL USE OF A RESIDENCE AND A CLUB MEMBERSHIP. THE CLUB MEMBERSHIP (VALUED AT $650 ANNUALLY) IS INCLUDED IN HER TAXABLE COMPENSATION. THE PERSONAL USE OF A RESIDENCE IS NOT INCLUDED IN TAXABLE COMPENSATION AND IS REPORTED THIS YEAR IN COLUMN D AS A NONTAXABLE BENEFIT. THE RESIDENCE IS FURNISHED FOR THE CONVENIENCE OF WITTENBERG UNIVERSITY AND IS AVAILABLE FOR USE TO HOST FACULTY, STAFF, AND STUDENT FUNCTIONS. THE PRESIDENT IS REQUIRED TO LIVE IN THE RESIDENCE AS A CONDITION OF EMPLOYMENT AND THE RESIDENCE IS CONTIGUOUS TO WITTENBERG'S CAMPUS. THE ANNUAL VALUE OF THE RESIDENCE IS $18,000 AND THE VALUE OF UTILITIES, HOUSEKEEPING, SUPPLIES, AND OTHER HOME EXPENSES IS $12,675, WHICH IS ALSO REPORTED THIS YEAR IN COLUMN D AS A NONTAXABLE BENEFIT. DR. RICHARD HELTON WAS HIRED IN JANUARY 2016. HE RECEIVES PERSONAL USE OF A RESIDENCE, CAR ALLOWANCE AND A CLUB MEMBERSHIP. THE CLUB MEMBERSHIP (VALUED AT $650 ANNUALLY) AND CAR ALLOWANCE (VALUED AT $12,000 ANNUALLY) WILL BE INCLUDED IN HIS TAXABLE COMPENSATION REPORTABLE ON THE 2016 FORM 990. THE PERSONAL USE OF A RESIDENCE WILL NOT BE INCLUDED IN 2016 TAXABLE COMPENSATION BUT WILL BE REPORTED IN COLUMN D AS A NONTAXABLE BENEFIT. THE RESIDENCE IS FURNISHED FOR THE CONVENIENCE OF WITTENBERG UNIVERSITY AND THE ANNUAL VALUE OF THE RESIDENCE IS $18,000. THE VALUE OF UTILITIES, HOUSEKEEPING, SUPPLIES, AND OTHER HOME EXPENSES IS $13,000, WHICH WILL ALSO BE REPORTED IN COLUMN D AS A NONTAXABLE BENEFIT. THE RESIDENCE IS AVAILABLE FOR USE TO HOST FACULTY, STAFF, AND STUDENT FUNCTIONS. THE PRESIDENT IS REQUIRED TO LIVE IN THE RESIDENCE AS A CONDITION OF EMPLOYMENT AND THE RESIDENCE IS CONTIGUOUS TO WITTENBERG'S CAMPUS. PART I, LINE 4A DURING THE YEAR THERE WAS A SEVERANCE PAYMENT MADE PURSUANT TO A CONFIDENTIAL AGREEMENT. ALL AMOUNTS PAID HAVE BEEN PROPERLY REPORTED ON FORM W-2 AND REPORTED IN FORM 990, PART VII, COLUMN D, AND ALSO IN SCHEDULE J, PART II, COLUMN B(III). A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756BPC8 2005-05-05 11367477 CONSTRUCTION OF RESIDENCE HALL 0 1 0 A 11369328 817851 125087 86740 10339650 2006 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 1 0 1 A 0 0 0 1 0 0 0 0 1 A 1 SCHEDULE K, PART II, LINE 3: TOTAL PROCEEDS ON LINE 3 ARE NOT IDENTICAL TO THE ISSUE PRICE LISTED IN PART I DUE TO INVESTMENT EARNINGS. SCHEDULE K, PART IV, LINE 2C: THE REBATE COMPUTATION WAS PERFORMED ON APRIL 1, 2015. X 12 251153 FMV X 1 80000 APPRAISAL X GOLF OUTING SILENT AUCTION ITEMS 21 8276 COST X OTHER MISCELLANEOUS ITEMS 17 1874 COST X GRAND PIANO 1 1800 COST 0 1 1 PART I, LINE 32B: THE ORGANIZATION USES SECURITY TRUST TO SELL STOCK GIFTS. ALSO, THE ORGANIZATION ENGAGES WITH ROYALL TO DEVELOP AND MAIL PROMOTIONAL SOLICITATIONS, HOWEVER, ROYALL DOES NOT SOLICIT ON BEHALF OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11 THE 990 WILL BE MADE AVAILABLE ON THE BOARD'S WEB PORTAL BEFORE FILING. AN INDEPENDENT PUBLIC ACCOUNTING FIRM, THE ORGANIZATION'S CFO AND CONTROLLER, AND THE AUDIT COMMITTEE WILL DO A DETAILED REVIEW OF THE RETURN PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY COMPLETE THE CONFLICT OF INTEREST QUESTIONNAIRE. REPORTED POTENTIAL CONFLICTS ARE DISCLOSED TO THE AUDIT COMMITTEE AND DISCUSSED. IF A CONFLICT IS FOUND, THE MEMBER WITH THE CONFLICT ABSTAINS FROM VOTING ON THE RELATED ISSUE. FORM 990, PART VI, SECTION B, LINE 15 PRESIDENT, OFFICER, & KEY EMPLOYEE COMPENSATION IS REVIEWED USING COMPENSATION SURVEYS AND COMPENSATION DATA FROM PEER INSTITUTIONS. THE REVIEWS WERE LAST CONDUCTED IN 2016. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWED THE PRESIDENT'S COMPENSATION IN 2016 WHEN DR. HELTON WAS HIRED, AND THE PRESIDENT REVIEWED OFFICER AND KEY EMPLOYEE COMPENSATION IN 2016 AND AS NEW EMPLOYEES JOINED THE ORGANIZATION. THE BOARD ANNUALLY REVIEWS THE PRESIDENT'S PERFORMANCE IN CLOSED SESSION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 66,425. ASSET RETIREMENT OBLIGATION -739,828. TERMINATION OF POSTRETIREMENT BENEFIT OBLIGATION 11,344,780. DEFINED-BENEFIT PLAN NET GAIN ARISING DURING THE PERIOD 1,608,067. AMORTIZATION OF PRIOR SERVICE CREDIT -370,454. PARTNERSHIP INCOME FROM K-1S NOT INCLUDED ON FINANCIAL STATEMENTS -2,252,342. 1929 FIELDHOUSE LLC 250 BILL EDWARDS DRIVE SPRINGFIELD OH 45501 474525153 CONSTRUCTION OF HEALTH, WELLNESS, & ATHLETICS FACILITY OH N/A C 1.00000 0 CHARITABLE REMAINDER TRUST (1) TRUST AZ N/A T 0 CHARITABLE REMAINDER TRUST (1) TRUST CT N/A T 0 CHARITABLE REMAINDER TRUSTS (2) TRUST IN N/A T 0 CHARITABLE REMAINDER TRUST (1) TRUST NY N/A T 0 CHARITABLE REMAINDER TRUSTS (4) TRUST OH N/A T 0 CHARITABLE REMAINDER TRUSTS (2) TRUST OR N/A T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0