2016-03-21T12:39:39-05:00 2015-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2014-07-01 340714687 UNIVERSITY OF MOUNT UNION % PATRICK D HEDDLESTON UNIV 3308236572 1972 CLARK AVE ALLIANCE OH 44601 Patrick D Heddleston VP for Business Affairs 3308236564 2016-05-15 true Joyce A Dulworth P00151125 2604604000 2014 2016-08-17 19:52:53Z PATRICK D HEDDLESTON 1972 CLARK AVE ALLIANCE OH 44601 129008687 false X WWW.MOUNTUNION.EDU X 1846 OH WITH 62 UNDERGRADUATE MAJORS AND MINORS TO CHOOSE FROM, UNIVERSITY OF MOUNT UNION OFFERS A WIDE ARRAY OF ACADEMIC COURSEWORK IN KEEPING WITH THE LIBERAL ARTS TRADITION. 31 31 1747 133 100313 32672 4287926 6406814 70232880 74086114 7044881 8300428 83871 80216 81649558 88873572 24532801 26802800 0 0 30217944 31978344 0 0 2040180 23236098 23733832 77986843 82514976 3662715 6358596 312255084 305825992 49898815 47251299 262356269 258574693 X THE UNIVERSITY AFFIRMS THE INSTITUTION'S MISSION TO PREPARE STUDENTS FOR FULFILLING LIVES, MEANINGFUL WORK AND RESPONSIBLE CITIZENSHIP. WITH 62 MAJORS AND MINORS IN UNDERGRADUATE STUDIES TO CHOOSE FROM, UNIVERSITY OF MOUNT UNION OFFERS A WIDE ARRAY OF ACADEMIC COURSEWORK IN KEEPING WITH THE LIBERAL ARTS TRADITION. false false 59475708 26802800 59261060 THE LARGEST PROGRAM SERVICE IS UNDERGRADUATE AND GRADUATE EDUCATION. BACHELOR'S DEGREES IN ARTS, MUSIC, MUSIC EDUCATION AND SCIENCE ARE OFFERED. THERE ARE 62 UNDERGRADUATE MAJORS INCLUDING BUSINESS ADMINISTRATION, EDUCATION AND SPORTS BUSINESS. MASTER'S DEGREES IN PHYSICIAN ASSISTANCE STUDIES AND ART AND EDUCATIONAL LEADERSHIP ARE OFFERED. THE TOTAL ENROLLMENT FOR FALL 2014 WAS 2,262 STUDENTS. 13218167 14263518 AUXILIARY SERVICES IS ONE OF THE LARGEST PROGRAM SERVICES WHICH INCLUDES HOUSING STUDENTS AND PROVIDING CONTRACTED FOOD SERVICES. MOUNT UNION ALSO OWNS AND OPERATES A BOOKSTORE WHICH PROVIDES BOOKS AND APPAREL FOR STUDENTS. 2390379 461223 INTERCOLLEGIATE ATHLETICS IS A PROGRAM SERVICE THAT IS OFFERED TO OUR STUDENTS. THE UNIVERSITY HAS 23 DIFFERENT MEN'S AND WOMEN'S TEAMS AVAILABLE UNDER THE AUTHORITY OF THE NCAA DIVISION III. IN THE 2014 YEAR, 884 STUDENTS COMPETED IN AT LEAST ONE SPORT AND THE UNIVERSITY HAS A STEEP TRADITION IN THE OHIO ATHLETIC CONFERENCE, THE THIRD OLDEST ATHLETIC CONFERENCE IN THE COUNTRY. MANY OF OUR ATHLETIC TEAMS ARE VERY COMPETITIVE, BOTH WITHIN THE OAC AND ON A NATIONAL STAGE. PROGRAM EXPENSES WITHIN INTERCOLLEGIATE ATHLETICS REPRESENTS COMPENSATION FOR COACHES AND TEAM EXPENSES, WHILE REVENUE ONLY ENCOMPASSES TICKET SALES. AS A DIVISION III SCHOOL, MOUNT UNION OFFERS NO ATHLETIC SCHOLARSHIPS, ALLOWING OUR STUDENTS TO PARTICIPATE IN INTERCOLLEGIATE ATHLETICS AS AN EXTENSION OF THEIR OVERALL LIVING AND LEARNING EXPERIENCE. 75084254 true true false false false false false false false true true false false false true false true false true false true false false false false true false false true true true false false false false false false true false true false true false false false true true false false false true 168 0 true 1747 true true true false false false false true true true 1 false false true false X 31 31 false false false false false false false true true false false true true true true true true true true false AK AZ MA NH OH WA X PATRICK D HEDDLESTON 3308236572 1972 CLARK AVE ALLIANCE OH 44601 GARY ADAMS TRUSTEE 1.0 0.0 X 0 0 0 MARTY ADAMS TRUSTEE 1.0 0.0 X 0 0 0 STEVEN BARR TRUSTEE 1.0 0.0 X 0 0 0 GINGER BROWN TRUSTEE 1.0 0.0 X 0 0 0 KENNETH CHALKER TRUSTEE 1.0 0.0 X 0 0 0 P ROGER CLAY TRUSTEE 1.0 0.0 X 0 0 0 MATT DARRAH TRUSTEE 1.0 0.0 X 0 0 0 RICHARD DRAKE TRUSTEE 1.0 0.0 X 0 0 0 JOHN FLYNN TRUSTEE 1.0 0.0 X 0 0 0 SCOTT GINDLESBERGER TRUSTEE 1.0 0.0 X 0 0 0 SUSAN GORIS TRUSTEE 1.0 0.0 X 0 0 0 ALLEN GREEN TRUSTEE 1.0 0.0 X 0 0 0 SYLVESTER GREEN TRUSTEE 1.0 0.0 X 0 0 0 FRED HAUPT TRUSTEE 1.0 0.0 X 0 0 0 NANCY HILL TRUSTEE 1.0 0.0 X 0 0 0 RANDALL HUNT TRUSTEE 1.0 0.0 X 0 0 0 DANIEL KELLER TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM KROCHTA TRUSTEE 1.0 0.0 X 0 0 0 ROBERT MAHONEY TRUSTEE 1.0 0.0 X 0 0 0 VANITA OELSCHLAGER TRUSTEE 1.0 0.0 X 0 0 0 JOHN PETERS TRUSTEE 1.0 0.0 X 0 0 0 THOMAS PETZINGER TRUSTEE 1.0 0.0 X 0 0 0 JOEL SASSA TRUSTEE 1.0 0.0 X 0 0 0 E KARL SCHNEIDER TRUSTEE 1.0 0.0 X 0 0 0 GRETCHEN SCHULER TRUSTEE 1.0 0.0 X 0 0 0 LARRY SHINN TRUSTEE 1.0 0.0 X 0 0 0 MARCUS SMITH TRUSTEE 1.0 0.0 X 0 0 0 LAURENCE TALLEY TRUSTEE 1.0 0.0 X 0 0 0 SANDRA THOMAS TRUSTEE 1.0 0.0 X 0 0 0 LEE ANN THORN TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM F SCHUMACHER III TRUSTEE 1.0 0.0 X 0 0 0 RICHARD GIESE PRESIDENT 40.0 0.0 X 303674 0 128752 PATRICIA DRAVES VP FOR ACADEMIC AFFAIRS 40.0 0.0 X 188403 0 69231 PATRICK HEDDLESTON VP BUSINESS AFFAIRS/TREASURER 40.0 0.0 X 182177 0 40356 GREGORY KING VP FOR ADVANCEMENT 40.0 0.0 X 183452 0 22959 AMY TOMKO VP FOR ENROLLMENT SERVICES 40.0 0.0 X 159692 0 27504 JOHN FRAZIER VP FOR STUDENT AFFAIRS 40.0 0.0 X 133770 0 23515 MELISSA GARDNER VP FOR MARKETING 40.0 0.0 X 86585 0 25636 LARRY KEHRES ATHLETIC DIRECTOR 40.0 0.0 X 218700 0 33195 NEZAM AL-NSAIR DIRECTOR OF NURSING 40.0 0.0 X 111584 0 17125 ROBERT FRAMPTON ASSOCIATE PROF. PHYS. THERAPY 40.0 0.0 X 116885 0 30998 OSAMA JADAAN PROFESSOR C.E. AND M.E. 40.0 0.0 X 154568 0 32583 SHARON LUKE DIRECTOR OF PHYS. ASST. PROG. 40.0 0.0 X 123773 0 12680 HARRY PAIDAS PROFESSOR COMMUNICATIONS 40.0 0.0 X 106123 0 25516 2069386 0 490050 14 false true false KB PORT LLC 2853 OXFORD BLVD STE 107 ALLISON PARK PA 15101 NURSING EQUIPMENT 103513 GREEN BROTHERS PAINTING 74 E GRANT ST ALLIANCE OH 44601 PAINTING 141591 WESTLAKE REED LESKOSKY P O BOX 932273 CLEVELAND OH 44193 ARCHITECTS 166610 STEVENS STRATEGY LLC P O BOX 72 GRANTHAM NH 03753 CONSULTING 179490 4 150963 6255851 1098203 6406814 STUDENT TUITION 611710 59113952 59113952 DORMITORIES 611710 7509754 7509754 FOOD SERVICE 611710 5225570 5225570 BOOK STORE SALES 451110 1234719 1145306 89413 FACILITY INCOME 611710 152894 152894 849225 838325 10900 74086114 4195498 4195498 16007 16007 9606 9606 53124 53124 0 53124 53124 44212557 40123634 4088923 4088923 4088923 0 28967 11481 17486 17486 0 0 88873572 73985801 100313 8380644 0 26802800 26802800 0 0 1788729 773123 533003 482603 0 23266822 20650708 1946332 669782 2025557 1593536 365907 66114 3222726 2435582 578246 208898 1674510 1329593 267901 77016 0 225606 73550 152056 95335 95335 0 0 0 3021770 2904549 117221 330473 281572 10954 37947 3668350 3122426 404135 141789 1609936 1501428 108508 0 3613706 3408495 205211 1479313 1272297 89583 117433 0 620496 379690 101991 138815 1606556 1526861 79695 0 5177970 5170686 7284 414920 414920 DUES & MEMBERSHIPS 248309 108772 90728 48809 EQUIPMENT 873523 871863 1660 CATERING EXPENSE 311243 177627 89470 44146 COLLECTION EXPENSE 162645 162645 273681 121531 145322 6828 82514976 75084254 5390542 2040180 5004 6284 21677255 17067103 3126837 2702417 1132829 1328489 0 0 0 0 3401256 3505731 329160 332272 0 0 230334147 73827896 151123474 156506251 98915593 96821318 14839874 14528122 0 0 0 0 17703802 13028005 312255084 305825992 7571875 7072024 0 0 3134852 3175845 24125000 23360000 0 0 0 0 0 0 11590121 10286197 3476967 3357233 49898815 47251299 X 115468843 123432966 84100533 70511189 62786893 64630538 262356269 258574693 312255084 305825992 X 6358596 -7849516 -2290656 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 136177125 1868429 403203 2090623 3709377 132648757 124860444 -1020763 18017444 1979068 3700932 136177125 120265653 -4441171 14285962 1887710 3362290 124860444 125792859 803660 -1422805 1762194 3145867 120265653 107469127 4518193 18850653 1915256 3129858 125792859 0.49000 0.51000 false false 0 21527113 21527113 0 188680814 58826735 129854079 0 20000206 15001161 4999045 126014 126014 156506251 0 DEPOSITS AND OTHER 1313697 ANNUITY OBLIGATIONS 1788711 UNAMORTIZED PREMIUM 254825 3357233 54100055 -7849516 11481 -7838035 61938090 26935482 26935482 88873572 54873162 11481 11481 54861681 27653295 27653295 82514976 SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS ARE HELD IN PERPETUITY FOR THE PURPOSES OF ANNUALLY PROVIDING A PERCENTAGE OF THEIR VALUE AS SCHOLARSHIPS, PROFESSORSHIPS, FACILITIES, PRIZES AND ACADEMIC PROGRAMS. 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. PART XI AND XII, LINE 2D Gaming Expense 11,481 Part XI, Line 4B Change in Value of Split-Interest Agreements 132,682 Financial Aid 26,802,800 Total: 26,935,482 Part XII, Line 4B Financial Aid 26,802,800 EARLY RETIREMENT BUYOUT 850,495 TOTAL: 27,653,295 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE POLICY REQUIREMENT IS MET BY INCLUDING A STATEMENT IN ALL BROCHURES AND CATALOGUES DEALING WITH STUDENT PROGRAMS AND SCHOLARSHIPS. A NONDISCRIMINATORY STATEMENT IS ALSO AVAILABLE ON THE WEBSITE. SCHEDULE E, PART I, LINE 6A THE UNIVERSITY OF MOUNT UNION RECEIVES FEDERAL PELL GRANTS, TEACH GRANTS, SEOG, CWSP, AND FEDERAL PERKINS LOANS FROM THE DEPARTMENT OF EDUCATION. Central America and the Caribbean Program Services EDUCATIONAL ACTIVITIES 17687 East Asia and the Pacific Program Services EDUCATIONAL ACTIVITIES 6195 Europe (Including Iceland and Greenland) Program Services EDUCATIONAL ACTIVITIES 12119 North America Program Services EDUCATIONAL ACTIVITIES 2701 Russia and the Newly Independent States Program Services EDUCATIONAL ACTIVITIES 535 Central America and the Caribbean Investments 7602382 7641619 7641619 false false true true true false AL AK AZ AR CA CO CT DC FL HI IL KS KY LA ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV 28967 2500 6283 2698 true 28967 2500 6283 2698 11481 17486 OH false THIS WAS A REVERSE RAFFLE/SILENT AUCTION EVENT. PER LEGAL RECOMMENDATION, STATE LICENSE WAS NOT REQUIRED. false false false 1.00000 ANNE GRAFFICE 1972 CLARK AVE ALLIANCE OH 44601 false false true SCHOLARSHIPS & FINANCIAL AID 1953 26802800 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS TO U.S. AFTER A STUDENT HAS BEEN ACCEPTED TO THE UNIVERSITY OF MOUNT UNION, THEY MUST FILE A FAFSA. MOUNT UNION CONSIDERS ACADEMIC SCHOLARSHIPS, OUTSIDE SCHOLARSHIPS, FEDERAL GRANTS AND STATE ELIGIBILITY IN THAT RESPECTIVE ORDER. IF THE STUDENT NEEDS FURTHER ASSISTANCE, THE COLLEGE OFFERS FEDERAL LOANS, COLLEGE GRANTS AND EMPLOYMENT OPPORTUNITIES. FINANCIAL AID BASED ON NEED IS AWARDED ON FAFSA CALCULATIONS AND THE RESULTING FINANCIAL AID THAT IS TO BE MET. ACADEMIC SCHOLARSHIPS ARE AWARDED BASED ON HIGH SCHOOL GPA, CLASS RANK AND STANDARD TEST SCORES. NEED-BASED GRANTS CAN BE ALLOCATED TO RETURNING STUDENTS BASED ON PREVIOUS YEARS AS LONG AS FINANCIAL NEED IS STILL PRESENT. ACADEMIC SCHOLARSHIPS CONTINUE BASED ON THE STUDENT'S CUMULATIVE GPA AT THE END OF THE YEAR. X X X true true X X X X X X false false false false false false false false false RICHARD GIESE PRESIDENT 292838 0 0 0 10836 0 89698 0 39054 0 432426 0 0 0 PATRICIA DRAVES VP FOR ACADEMIC AFFAIRS 187383 0 0 0 1020 0 19393 0 33936 0 241732 0 0 0 PATRICK HEDDLESTON VP BUSINESS AFFAIRS/TREASURER 181157 0 0 0 1020 0 18975 0 34551 0 235703 0 0 0 GREGORY KING VP FOR ADVANCEMENT 171981 0 0 0 11471 0 17400 0 5790 0 206642 0 0 0 AMY TOMKO VP FOR ENROLLMENT SERVICES 158672 0 0 0 1020 0 16074 0 12100 0 187866 0 0 0 JOHN FRAZIER VP FOR STUDENT AFFAIRS 132408 0 0 0 1362 0 14143 0 9372 0 157285 0 0 0 OSAMA JADAAN PROFESSOR C.E. AND M.E. 154568 0 0 0 0 0 16067 0 17186 0 187821 0 0 0 LARRY KEHRES ATHLETIC DIRECTOR 217140 0 0 0 1560 0 22125 0 11740 0 252565 0 0 0 SCHEDULE J, PART I, LINE 1A THE PRESIDENT AND THE VP OF ADVANCEMENT HAVE COUNTRY CLUB DUES PAID BY THE UNIVERSITY FOR BUSINESS ENTERTAINMENT PURPOSES. THE DUES IN COLUMN III ARE TAXABLE FOR PERSONAL USE. USAGE IS DOCUMENTED TO DETERMINE THE PERSONAL VERSUS BUSINESS USE. THE PRESIDENT IS REIMBURSED FOR HIS WIFE'S TRAVEL FOR BUSINESS PURPOSES ONLY. HOUSING FOR THE PRESIDENT IS PROVIDED BY THE UNIVERSITY AND REQUIRED BY CONTRACT. THE RESIDENCE IS CONTIGUOUS TO THE CAMPUS, THE PRESIDENT IS REQUIRED TO LIVE THERE AND IS REQUIRED TO CONDUCT UNIVERSITY-RELATED BUSINESS PER HIS CONTRACT. DUE TO CODE SECTION 117 EXCLUSION, THIS AMOUNT IS NOT INCLUDED IN TAXABLE INCOME. PART 1 QUESTION 4 COLUMN C FOR PRESIDENT GIESE INCLUDES DEFERRED COMPENSATION OF $50,000 AND PAYMENTS INTO A 403(B) AND 457(B) PLAN ESTABLISHED BY THE UNIVERSITY. PART II THE NONTAXABLE BENEFITS FOR PATRICIA DRAVES AND PATRICK HEDDLESTON IN COLUMN (D) INCLUDE TUITION ASSISTANCE IN THE AMOUNTS OF $16,250 AND $14,865 RESPECTIVELY. A STATE OF OHIO HIGHER EDUCATION FACILITY 346849674 67756BSH4 2006-07-26 16408159 STUDENT RESIDENCE - NEW FACILITIES false false false B STATE OF OHIO HIGHER EDUCATION FACILITY 346849674 67756A2G6 2010-07-26 11204308 STUDENT RESIDENCE - NEW AND RENOVA false false false A 0 0 17207488 0 1344722 0 236713 0 0 15626053 0 0 2008 false false true true B 0 0 11216494 805300 0 0 216900 0 169720 10004648 0 0 2011 false false true true A false false false false 0 false false false true B false false false false 0 false false false true A false true false false false false 0 false 0 false true B false true false false false false 0 false 0 false true A false B false 55340 SCHOLARSHIPS SCHOLARSHIPS JEFFREY DRAVES HUSBAND OF P DRAVES 84789 COMPENSATION - PROF. OF CHEM. false X 47 493128 AVERAGE STOCK COST X 1 600000 APPRAISAL X CAR PARTS 1 5075 APPRAISAL 1 false true true SCHEDULE M, PART I, LINE 32B THE UNIVERSITY USES STIFEL NICOLAUS TO LIQUIDATE GIFTS OF STOCK. FORM 990, PART VI, SECTION B, LINE 11B REVIEW IS CONDUCTED BY FINANCE, COMPENSATION AND AUDIT COMMITTEES OF THE BOARD OF TRUSTEES DURING A JOINT MEETING BEFORE THE 990 IS FILED. AFTER THIS REVIEW, A COPY OF THE FORM IS PROVIDED TO ALL BOARD MEMBERS AND THEN SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH UNIVERSITY POLICY ON CONFLICT OF INTEREST IS CONDUCTED BY THE AUDIT COMMITTEE. EVERY TRUSTEE IS REQUIRED TO FILL OUT A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. TRUSTEES ARE REQUIRED TO DISCLOSE ACTUAL OR POTENTIAL CONFLICT OF INTEREST IN ANY TRANSACTION FOR THE UNIVERSITY THAT INVOLVES THEMSELVES OR MEMBERS OF THEIR IMMEDIATE FAMILIES. A SUMMARY OF ALL THE ANSWERS FROM THE QUESTIONNAIRE IS SENT TO MEMBERS OF THE AUDIT COMMITTEE FOR REVIEW AND ANY RELATIONSHIPS ARE ASSESSED TO ENSURE THEY ARE IN COMPLIANCE WITH THE POLICY. POTENTIAL MATTERS UNDER THE POLICY ARE ESCALATED AND REVIEWED BY THE CHAIR OF THE COMMITTEE AND THE PRESIDENT, AS WELL AS LEGAL COUNSEL IF NECESSARY. TRUSTEES WITH ANY DISCLOSED CONFLICT MUST REFRAIN FROM USING PERSONAL INFLUENCE IN THE MATTER AND WILL RECUSE THEMSELVES FROM ANY DISCUSSIONS AND/OR VOTING ON THE MATTER. THE BOARD OF TRUSTEES, AFTER EXERCISING ITS BUSINESS JUDGMENT AND DISCRETION, WILL MAKE A DETERMINATION IF THE TRANSACTION IS REASONABLE, FAIR AND CONSISTENT WITH UNIVERSITY PRACTICES. FORM 990, PART VI, SECTION B, LINE 15A AND 15B THE BOARD HAS ESTABLISHED A COMPENSATION COMMITTEE THAT REVIEWS A COMPENSATION COMPARATIVE OF OTHER OHIO ATHLETIC CONFERENCE (OAC) SCHOOLS AS WELL AS A LIST OF 24 COMPETITOR INSTITUTIONS TO EVALUATE THE SALARY OF THE PRESIDENT AND VICE PRESIDENTS. THE RESULTS ARE REVIEWED BY THE COMPENSATION COMMITTEE, APPROVED BY THE EXECUTIVE COMMITTEE AND DISCLOSED TO THE FULL BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT (132,682) CHANGE IN VALUE OF INTEREST RATE SWAP (7,145) DERECOGNITION OF TRUST (2,150,829) TOTAL: (2,290,656) RAIDERS CORNER LLC 1972 CLARK AVE ALLIANCE OH 44601 340714687 RENTAL OH 216490 2192967 MOUNT UNION CHARITABLE REMAINDER TRUSTS (15) 1972 CLARK AVE ALLIANCE OH 44601 CHARITABLE TR OH false false false false false false false false false false false false false false false false false false false false