MUSKINGUM UNIVERSITY: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- MUSKINGUM UNIVERSITY (EIN 31-4379515)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-05-13
- IRS object ID
- 201611349349302591
- Schema version
- 2014v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-05-13T10:26:38-05:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 MARKET STREET SUITE 700 | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 314379515 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Muskingum University | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % PHILIP E LAUBE | InCareOfNm |
| Business Name Control | MUSK | BusinessNameControlTxt |
| Phone | 7408268101 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 163 Stormont Street | AddressLine1Txt |
| City | New Concord | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43762 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PHILIP E LAUBE | PersonNm |
| Person Title | VP of Bus & Finance | PersonTitleTxt |
| Phone | 7408266121 | PhoneNum |
| Signature | 2016-05-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Frank Giardini | PreparerPersonNm |
| PTIN | P00532355 | PTIN |
| Phone | 2155614200 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | philip e laube | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 163 STORMONT STREET | AddressLine1Txt |
| City | NEW CONCORD | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43762 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $92,106,917 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.muskingum.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1837 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | Offer quality academic programs in the liberal arts and sciences in the setting of a residential, church- related University where individual fulfillment is encouraged. ATTCH 1 | ActivityOrMissionDesc |
| Voting Members Governing Body | 34 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 32 | VotingMembersIndependentCnt |
| Total Employee | 1242 | TotalEmployeeCnt |
| Total Volunteers | 909 | TotalVolunteersCnt |
| Total Gross UBI | $67,396 | TotalGrossUBIAmt |
| PY Contributions Grants | $6,379,764 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,068,347 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $47,332,870 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $47,947,854 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,106,067 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,784,113 | CYInvestmentIncomeAmt |
| PY Other Revenue | $861,121 | PYOtherRevenueAmt |
| CY Other Revenue | $796,353 | CYOtherRevenueAmt |
| PY Total Revenue | $56,679,822 | PYTotalRevenueAmt |
| CY Total Revenue | $54,596,667 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $16,438,785 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $16,772,819 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $20,160,193 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $20,496,249 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $631,526 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $15,329,950 | PYOtherExpensesAmt |
| CY Other Expenses | $15,255,149 | CYOtherExpensesAmt |
| PY Total Expenses | $51,928,928 | PYTotalExpensesAmt |
| CY Total Expenses | $52,524,217 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,750,894 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,072,450 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $145,054,292 | TotalAssetsBOYAmt |
| Total Assets EOY | $151,512,421 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $16,963,149 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $22,958,518 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $128,091,143 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $128,553,903 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF MUSKINGUM UNIVERSITY IS TO OFFER QUALITY ACADEMIC PROGRAMS IN THE LIBERAL ARTS AND SCIENCES IN THE SETTING OF A RESIDENTIAL, COEDUCATIONAL, CHURCH-RELATED COLLEGE AND IN THE CONTEXT OF A CARING COMMUNITY WHERE INDIVIDUAL FULFILLMENT IS ENCOURAGED AND HUMAN DIGNITY IS RESPECTED. ITS PRIMARY PURPOSE IS TO DEVELOP- INTELLECTUALLY, SPIRITUALLY, SOCIALLY AND PHYSICALLY- WHOLE PERSONS, BY FOSTERING CRITICAL THINKING, POSITIVE ACTION, ETHICAL SENSITIVITY AND SPIRITUAL GROWTH, SO THAT THEY MAY LEAD VOCATIONALLY PRODUCTIVE, PERSONALLY SATISFYING AND SOCIALLY RESPONSIBLE LIVES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $41,964,261 | ExpenseAmt |
| Grant | $16,772,819 | GrantAmt |
| Revenue | $41,591,056 | RevenueAmt |
| Desc | The traditional undergraduate program consists of "traditional" students attending school as their primary activity, mostly full-time during the day-time hours. Programs include 59 academic majors, 9 pre-professional programs, including pre-medicine and pre-law; teacher licensure in 10 areas; and more than a dozen international exchange study programs in a number of countries. During the fiscal year ending June 30, 2015, there were 2,172 students enrolled in the undergraduate program. Also available is the professionally-staffed PLUS Program for students with learning disabilities. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,390,244 | ExpenseAmt |
| Revenue | $6,445,491 | RevenueAmt |
| Desc | The Graduate and Continuing Studies program consists of programs designed for those seeking post-graduate certification or those who have spent more than two years since completing any secondary or post-secondary work. Many balance their study with work and family responsibilities. Programs offered include Master of Arts in Education, with specializations; Master of Arts in Teaching, with specializations; Master of Information Strategy, Systems and Technology; Adult Degree Completion (Muskingum Adult Program). During the fiscal year ending June 30, 2015, 1,312 students were enrolled in the graduate and continuing studies program. In 2009, Muskingum began a BSN in Nursing for area RN's. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $45,354,505 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | Yes (true) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (true) | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | false | ScheduleORequiredInd |
| IRP Document | 3354 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 1242 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | Yes (true) | ForeignFinancialAccountInd |
| Foreign Country | UK | ForeignCountryCd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 34 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 32 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PHILIP E LAUBE | PersonNm |
| Phone | 7408268101 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 163 STORMONT STREET | AddressLine1Txt |
| City | NEW CONCORD | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43762 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (46 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Dr Craig W Anderson MD | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Dr Jaime Bermudez Sr | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Judson E Blaine | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Henry D Bullock | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Harold W Burlingame | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Keith Campbell | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Ms Beverly Coen | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr William A Cooper | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Ms Danielle Crown | ||||||||
| Student Senate Pres (Dec 2014) | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr William T Dentzer Jr | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Ms Nikhil Deogun | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Ms Ruth Ann Duff | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Ms Patricia Wilson Fridley | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr John W Gardner | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr John H Glenn Jr | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Dennis D Grant | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr James R Gray | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Ms Ruth Champlin Hefflin | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Taylor Little | ||||||||
| Student Senate President | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Gordon F Litt | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Allen E Loomis | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr D Tom McCalmont | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Dr Myron E Moorehead II | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Ms Barbara Young Morris | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr D Craig Nordlund | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Robert W Patin | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Daniel H Plumly | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Robert J Reveley | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Dr Kim Gage Rothermel | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Gordon E Spillman | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr J Stark Thompson | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Stephen R Van Horn | ||||||||
| Trustee/Assoc Prof of Geology | 40.0 | 0.0 | Yes (X) | $67,158 | $0 | $13,519 | ||
| Ms Jacqueline Dudek Woods | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Walter R Young Jr | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Anne Steele | ||||||||
| President | 40.0 | 0.0 | Yes (X) | $296,058 | $0 | $129,901 | Yes (X) | |
| James Callaghan | ||||||||
| VP of Academics | 40.0 | 0.0 | $147,852 | $0 | $21,048 | Yes (X) | ||
| James Wilson | ||||||||
| VP Busines & Finance | 40.0 | 0.0 | $199,495 | $0 | $51,092 | Yes (X) | ||
| Jeff Zellers | ||||||||
| VP of Enrollment | 40.0 | 0.0 | $150,720 | $0 | $23,026 | Yes (X) | ||
| Kathleen Bonavist | ||||||||
| VP of Advancement | 40.0 | 0.0 | $158,303 | $0 | $16,442 | Yes (X) | ||
| Mark Sanford | ||||||||
| VP of Graduate& Cont Studies | 40.0 | 0.0 | $156,226 | $0 | $17,545 | Yes (X) | ||
| Janet Heeter-Bass | ||||||||
| VP of Student Affairs | 40.0 | 0.0 | $149,260 | $0 | $47,341 | Yes (X) | ||
| Ray Rataiczak | ||||||||
| Professor of Chemistry | 40.0 | 0.0 | $141,837 | $0 | $21,026 | Yes (X) | ||
| Cynthia Wilkins | ||||||||
| Director of Nursing | 40.0 | 0.0 | $146,248 | $0 | $12,420 | Yes (X) | ||
| Philip Laube | ||||||||
| asst VP for Bus & Fin and Cont | 40.0 | 0.0 | $110,919 | $0 | $43,019 | Yes (X) | ||
| Doyt Perry | ||||||||
| Assoc Prof. Informatics | 40.0 | 0.0 | $114,724 | $0 | $19,605 | Yes (X) | ||
| Kevin Wagner | ||||||||
| Sr Dir Facilities/Phys Plant | 40.0 | 0.0 | $120,124 | $0 | $42,617 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,958,924 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $458,601 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 12 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Bialosky Partners Architects LLC | |||||
| 2775 S Moreland Blvd | CLEVELAND | OH | 44120 | Architects | $178,745 |
| Crawford Contracting | |||||
| C/o Jason Crawford PO Box 416 | NEW CONCORD | OH | 43762 | Construction Service | $223,960 |
| Allegra Print Imaging | |||||
| 1224 Southgate Parkway | CAMBRIDGE | OH | 43725 | Printing services | $162,581 |
| Aramark Corporation | |||||
| 163 Stormont St | NEW CONCORD | OH | 43762 | Food services | $3,191,861 |
| Mark Seeley | |||||
| 60456 Patch Road | NEW CONCORD | OH | 43762 | Maintenance Repair | $111,114 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $3,382 | FundraisingAmt |
| Government Grants | $194,223 | GovernmentGrantsAmt |
| All Other Contributions | $3,870,742 | AllOtherContributionsAmt |
| Noncash Contributions | $359,244 | NoncashContributionsAmt |
| Total Contributions | $4,068,347 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| COMMISSION | 713990 | $32,775 | $32,775 | |
| TUITION AND FEES | 900099 | $38,811,501 | $38,811,501 | |
| DORMITORIES | 900099 | $4,530,271 | $4,530,271 | |
| FOOD SERVICE | 900099 | $4,015,474 | $4,015,474 | |
| SCHEDULING INCOME | 900099 | $5,537 | $5,537 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $552,296 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $552,296 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $47,947,854 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,639,804 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$1,201 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,641,005 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $53,939 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $20,801 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $33,138 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $33,138 | TotalRevenueColumnAmt |
| Exclusion | $33,138 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $37,540,190 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $37,395,881 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $144,309 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $144,309 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $35,822 | UnrelatedBusinessRevenueAmt |
| Exclusion | $108,487 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $19,163 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $3,382 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $9,979 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,184 | TotalRevenueColumnAmt |
| Exclusion | $9,184 | ExclusionAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $99,508 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $83,589 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,919 | TotalRevenueColumnAmt |
| Exclusion | $15,919 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STUDENT TRIP DEPOSITS | 900099 | $135,652 | $135,652 |
| STUDENT ACCOUNTS | 900099 | $191,761 | $191,761 |
| ATHLETICS/ALUMNI | 900099 | $133,677 | $133,677 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $277,022 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $277,022 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $738,112 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $54,596,667 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $48,653,191 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $67,396 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,807,733 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,772,819 | TotalAmt |
| Program Services | $16,772,819 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,404,014 | TotalAmt |
| Program Services | $514,488 | ProgramServicesAmt |
| Management And General | $718,279 | ManagementAndGeneralAmt |
| Fundraising | $171,247 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,268,908 | TotalAmt |
| Program Services | $12,657,854 | ProgramServicesAmt |
| Management And General | $2,369,392 | ManagementAndGeneralAmt |
| Fundraising | $241,662 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,216,624 | TotalAmt |
| Program Services | $1,047,188 | ProgramServicesAmt |
| Management And General | $148,369 | ManagementAndGeneralAmt |
| Fundraising | $21,067 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,303,261 | TotalAmt |
| Program Services | $932,783 | ProgramServicesAmt |
| Management And General | $353,289 | ManagementAndGeneralAmt |
| Fundraising | $17,189 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,303,442 | TotalAmt |
| Program Services | $1,026,759 | ProgramServicesAmt |
| Management And General | $249,934 | ManagementAndGeneralAmt |
| Fundraising | $26,749 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,849 | TotalAmt |
| Management And General | $59,849 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,043 | TotalAmt |
| Management And General | $105,043 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,967 | TotalAmt |
| Management And General | $20,967 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,042,895 | TotalAmt |
| Program Services | $865,144 | ProgramServicesAmt |
| Management And General | $175,756 | ManagementAndGeneralAmt |
| Fundraising | $1,995 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,048 | TotalAmt |
| Program Services | $72,078 | ProgramServicesAmt |
| Management And General | $19,970 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,541,173 | TotalAmt |
| Program Services | $1,222,688 | ProgramServicesAmt |
| Management And General | $250,839 | ManagementAndGeneralAmt |
| Fundraising | $67,646 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $539,595 | TotalAmt |
| Program Services | $309,567 | ProgramServicesAmt |
| Management And General | $230,028 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,287,667 | TotalAmt |
| Program Services | $1,832,284 | ProgramServicesAmt |
| Management And General | $454,869 | ManagementAndGeneralAmt |
| Fundraising | $514 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $688,649 | TotalAmt |
| Program Services | $542,349 | ProgramServicesAmt |
| Management And General | $82,517 | ManagementAndGeneralAmt |
| Fundraising | $63,783 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,366 | TotalAmt |
| Program Services | $2,366 | ProgramServicesAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,718,041 | TotalAmt |
| Program Services | $2,718,041 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $492,522 | TotalAmt |
| Program Services | $98,983 | ProgramServicesAmt |
| Management And General | $393,539 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD SERVICES | $2,791,192 | $2,761,333 | $29,859 | |
| STIPENDS | $1,224,430 | $1,224,430 | ||
| TUITION REMISSION | $757,087 | $328,224 | $428,863 | |
| DUES & SUBSCRIPTIONS | $255,920 | $148,740 | $99,440 | $7,740 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $635,705 | TotalAmt |
| Program Services | $276,387 | ProgramServicesAmt |
| Management And General | $347,384 | ManagementAndGeneralAmt |
| Fundraising | $11,934 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,524,217 | TotalAmt |
| Program Services | $45,354,505 | ProgramServicesAmt |
| Management And General | $6,538,186 | ManagementAndGeneralAmt |
| Fundraising | $631,526 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,406,029 | BOYAmt |
| EOY | $1,519,272 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,703 | BOYAmt |
| EOY | $213,624 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,634,544 | BOYAmt |
| EOY | $1,472,470 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,950,044 | BOYAmt |
| EOY | $3,602,288 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,878,277 | BOYAmt |
| EOY | $3,981,634 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $102,307,818 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $43,295,458 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,857,587 | BOYAmt |
| EOY | $59,012,360 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,823,906 | BOYAmt |
| EOY | $58,330,704 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,701,488 | BOYAmt |
| EOY | $19,736,390 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $431,519 | BOYAmt |
| EOY | $735,160 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,311,195 | BOYAmt |
| EOY | $2,908,519 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145,054,292 | BOYAmt |
| EOY | $151,512,421 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,653,574 | BOYAmt |
| EOY | $9,922,301 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,631,855 | BOYAmt |
| EOY | $1,633,929 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,867,766 | BOYAmt |
| EOY | $7,495,525 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,809,954 | BOYAmt |
| EOY | $3,906,763 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,963,149 | BOYAmt |
| EOY | $22,958,518 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,468,405 | BOYAmt |
| EOY | $66,695,993 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,747,831 | BOYAmt |
| EOY | $25,250,390 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,874,907 | BOYAmt |
| EOY | $36,607,520 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $128,091,143 | BOYAmt |
| EOY | $128,553,903 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145,054,292 | BOYAmt |
| EOY | $151,512,421 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,072,450 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$551,104 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$1,058,586 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $20,967 | FilingOrganizationsTotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Direct Lobbying | TotalDirectLobbyingGrp |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $20,967 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $52,563,068 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $52,584,035 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,000,000 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $250,000 | FilingOrganizationsTotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Lbbyng Grassroot Mns Non Tx | TotLbbyngGrassrootMnsNonTxGrp | |
| Tot Lbby Expend Mns Lbbyng Non Tx | TotLbbyExpendMnsLbbyngNonTxGrp | |
| Form4720 Filed | false | Form4720FiledInd |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $1,000,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $1,000,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $1,000,000 | CurrentYearMinus1Amt |
| Current Year | $1,000,000 | CurrentYearAmt |
| Total | $4,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $6,000,000 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $14,986 | CurrentYearMinus3Amt |
| Current Year Minus2 | $15,442 | CurrentYearMinus2Amt |
| Current Year Minus1 | $15,848 | CurrentYearMinus1Amt |
| Current Year | $20,967 | CurrentYearAmt |
| Total | $67,243 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $250,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $250,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $250,000 | CurrentYearMinus1Amt |
| Current Year | $250,000 | CurrentYearAmt |
| Total | $1,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,500,000 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $0 | CurrentYearMinus3Amt |
| Current Year Minus2 | $0 | CurrentYearMinus2Amt |
| Current Year Minus1 | $0 | CurrentYearMinus1Amt |
| Current Year | $0 | CurrentYearAmt |
| Total | $0 | TotalAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Lobbying Expenditures | FormAndLineReferenceDesc |
| Explanation | Schedule C, Part II-A, Line 1A The University is a member of AICUO (Association of Independent Colleges and Universities of Ohio)and NAICU (National Association of Independent Colleges & Universities). Included in the activities of AICUO and NAICU are the representation of its members' interest during the Ohio legislative and budget process, along with public relations and other member services as well as approximately $325 in lobbying expenditures. Expenditures represent the entire dues paid to AICUO and NAICU. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Historic Structure | Yes (X) | HistoricStructureInd |
| Total Easements | 2 | TotalEasementsCnt |
| Total Acreage | 23.00 | TotalAcreageCnt |
| Historic Structure Easements | 1 | HistoricStructureEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 466.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $133,969 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | Yes (true) | Section170hRqrStsfdInd |
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $72,079,287 | BeginningYearBalanceAmt |
| Contributions | $965,694 | ContributionsAmt |
| Investment Earnings Or Losses | $981,977 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,703,226 | OtherExpendituresAmt |
| End Year Balance | $71,323,732 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $62,615,485 | BeginningYearBalanceAmt |
| Contributions | $1,992,222 | ContributionsAmt |
| Investment Earnings Or Losses | $9,975,923 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,504,343 | OtherExpendituresAmt |
| End Year Balance | $72,079,287 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $57,456,771 | BeginningYearBalanceAmt |
| Contributions | $869,256 | ContributionsAmt |
| Investment Earnings Or Losses | $6,745,170 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,455,712 | OtherExpendituresAmt |
| End Year Balance | $62,615,485 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $61,438,237 | BeginningYearBalanceAmt |
| Contributions | $206,887 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,704,324 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,484,029 | OtherExpendituresAmt |
| End Year Balance | $57,456,771 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $51,068,282 | BeginningYearBalanceAmt |
| Contributions | $92,506 | ContributionsAmt |
| Investment Earnings Or Losses | $12,617,309 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,339,860 | OtherExpendituresAmt |
| End Year Balance | $61,438,237 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.31000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.43000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.26000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $670,757 | OtherCostOrOtherBasisAmt |
| Book Value | $670,757 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $72,130,321 | OtherCostOrOtherBasisAmt |
| Depreciation | $29,422,280 | DepreciationAmt |
| Book Value | $42,708,041 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovementsGrp |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,346,247 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,720,419 | DepreciationAmt |
| Book Value | $2,625,828 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,160,493 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,152,759 | DepreciationAmt |
| Book Value | $13,007,734 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $59,012,360 | TotalBookValueLandBuildingsAmt |
| Financial Derivatives | FinancialDerivativesGrp | |
| Closely Held Equity Interests | CloselyHeldEquityInterestsGrp |
Other Securities OtherSecuritiesGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| HEDGE FUND - FUND OF FUNDS | $9,038,316 | F |
| PRIVATE EQUITY FUNDS | $7,913,572 | F |
| EQUITIES | $2,784,502 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $19,736,390 | TotalBookValueSecuritiesAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| STUDENT DEPOSITS PAYABLE | $2,046,887 |
| ANNUITIES PAYABLE | $1,859,876 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,906,763 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $36,328,527 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$551,104 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$17,831,405 | OtherRevenueAmt |
| Revenue Not Reported | -$18,382,509 | RevenueNotReportedAmt |
| Revenue Subtotal | $54,711,036 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$114,369 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$114,369 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $54,596,667 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $35,865,767 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $114,369 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $114,369 | ExpensesNotReportedAmt |
| Expenses Subtotal | $35,751,398 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $16,772,819 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $16,772,819 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $52,524,217 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Conservation Easements | Schedule D, Part II, Line 9 There is a National Historic District that extends onto campus and Muskingum has one building (Paul Hall) listed on the National Register of Historic Places. Maintenance and repairs for these buildings are reported in capital and maintenance expense. |
| Collections of Art, Historical Treasures or Other Similar Assets | Schedule D, Part III, Line 4 Collections of art consist primarily of student art work maintained for use and viewing by future generations. No SFAS 116 disclosure of art is included in the University's financial statements as the value of the collection is not deemed to be material to the University's financial position. |
| Endowment Funds | Schedule D, Part V, Line 4 The University uses a total return investment management policy to determine endowment spending. In fiscal 2007, the University adopted a policy which utilizes an amount of 4.5% of the prior five-year quarterly average market value of the endowment fund. The actual spending rate for fiscal 2015 was 3.9%. This total return concept allows a portion of accumulated unrealized and realized capital gains to be used for current operations. |
| Income Taxes | Schedule D, Part X, Line 2 The University has been determined to be exempt from federal income taxes under Section 501(a) of the Internal Revenue Code of 1986 (the Code), as an organization described in Sections 501(c)(3) and 170(B)(I)(A)(ii) of the code. Accounting principles generally accepted in the United States of America 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 of 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, 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 year ended June 30, 2015. The University is no longer subject to examination by taxing authorities for years before 2012. The University does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. |
| Reconciliation of Revenue | Line 2d - Revenue on books but not on return: Student discounts (16,772,819) Change in annuity obligation (132,373) Actuarial changes (926,213) Total Line 2d.................... (17,831,405) Line 4b - Revenue on return but not on books: Rental expense (20,801) Fundraising expense ( 9,979) Inventory cost of good solds (83,589) Total Line 4b........................ (114,369) |
| Reconciliation of Expenses | Line 2d - Expenses on books but not on return: Rental expense 20,801 Fundraising expense 9,979 Inventory cost of good solds 83,589 Total Line 2d....................... 114,369 Line 4b - Expenses on return but not on books: Student discounts 16,772,819 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Nondiscrimination Statement | Schedule E, Line 3 A nondiscrimination statement is publicized in the Muskingum University Bulletin, Financial Aid Brochures and certain forms distributed to students during the registration period as well as listed on the Muskingum University website. |
| Financial Assistance | Schedule E Line 6A THE UNIVERSITY RECEIVES FINANCIAL ASSISTANCE FROM THE U.S. GOVERNMENT IN CONNECTION WITH VARIOUS PROGRAMS SUCH AS THE PERKINS STUDENT LOAN PROGRAM, UNIVERSITY WORK-STUDY PROGRAM, PELL GRANT PROGRAM AND SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAM. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Europe (Including Iceland and Greenland) | RegionTxt |
| Type Of Activities Conducted | Investments | TypeOfActivitiesConductedTxt |
| Region Total Expenditures | $2,763,626 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Spent | $2,763,626 | SubtotalSpentAmt |
| Total Spent | $2,763,626 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (true) | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (true) | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Booster | Event1Nm |
| Gross Receipts Event1 | $22,545 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $3,382 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $19,163 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $5,854 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $4,125 | OtherDirectExpensesEvent1Amt |
| Other Events Total | 0 | OtherEventsTotalCnt |
| Gross Receipts Total | $22,545 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $3,382 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $19,163 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $5,854 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $4,125 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $9,979 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $9,184 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships | GrantTypeTxt |
| Recipient | 1370 | RecipientCnt |
| Cash Grant | $16,772,819 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 | FormAndLineReferenceDesc |
| Explanation | Grant funds are monitored in two areas, depending on the use. Grant funds for financial aid are monitored by the Student Financial Services office, which oversees the awarding and compliance for all financial aid to University students. Grants for research and faculty development are monitored by the Assistant to the VPAA for Finance, Administration & Sponsored Programs. All grants are monitored for compliance and proper reporting by the Business Office of the University, overseen by the Vice President for Business & Finance. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (true) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Anne Steele | ||||||||||||
| President | $292,786 | $0 | $0 | $0 | $3,272 | $0 | $97,953 | $0 | $31,948 | $0 | $425,959 | $0 |
| James Callaghan | ||||||||||||
| VP of Academics | $147,060 | $0 | $0 | $0 | $792 | $0 | $13,832 | $0 | $7,216 | $0 | $168,900 | $0 |
| James Wilson | ||||||||||||
| VP Busines & Finance | $197,182 | $0 | $1,521 | $0 | $792 | $0 | $18,475 | $0 | $32,617 | $0 | $250,587 | $0 |
| Jeff Zellers | ||||||||||||
| VP of Enrollment | $149,928 | $0 | $0 | $0 | $792 | $0 | $14,438 | $0 | $8,588 | $0 | $173,746 | $0 |
| Kathleen Bonavist | ||||||||||||
| VP of Advancement | $156,054 | $0 | $0 | $0 | $2,249 | $0 | $13,685 | $0 | $2,757 | $0 | $174,745 | $0 |
| Mark Sanford | ||||||||||||
| VP of Graduate& Cont Studies | $151,633 | $0 | $3,801 | $0 | $792 | $0 | $13,917 | $0 | $3,628 | $0 | $173,771 | $0 |
| Janet Heeter-Bass | ||||||||||||
| VP of Student Affairs | $147,223 | $0 | $1,521 | $0 | $516 | $0 | $14,085 | $0 | $33,256 | $0 | $196,601 | $0 |
| Ray Rataiczak | ||||||||||||
| Professor of Chemistry | $140,704 | $0 | $0 | $0 | $1,133 | $0 | $12,438 | $0 | $8,588 | $0 | $162,863 | $0 |
| Cynthia Wilkins | ||||||||||||
| Director of Nursing | $145,796 | $0 | $0 | $0 | $452 | $0 | $12,420 | $0 | $0 | $0 | $158,668 | $0 |
| Philip Laube | ||||||||||||
| asst VP for Bus & Fin and Cont | $110,800 | $0 | $0 | $0 | $119 | $0 | $10,476 | $0 | $32,543 | $0 | $153,938 | $0 |
| Kevin Wagner | ||||||||||||
| Sr Dir Facilities/Phys Plant | $117,551 | $0 | $2,480 | $0 | $93 | $0 | $11,401 | $0 | $31,216 | $0 | $162,741 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1A | Housing Allowance - An allowance for housing is included in Schedule J, Part II, Column D for the President and Vice President of Student Affairs, who are required to reside on campus as a condition of their employment. Tuition Remission is generally available to all full-time employees of the institution. The value of this benefit is included in Schedule J, Part I, Line 1A and Part II, Column D. Health or Social Club Dues - The University provides membership to a club to certain officers. The officers provide contemporaneous documentation of their business use. |
| Schedule J, Part I, Line 4B | Anne Steele - President of Muskingum University, is covered by a Section 457(f). |
| Schedule J, Part I, Line 7 | Certain University officers received employment bonus payments totaling $9,323. These payments were based upon extra efforts provided by the recipients during the fiscal year. These payments are pursuant to the University's executive compensation process which ensures that the amount of total compensation is fair and reasonable. |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Tuition | PersonNm |
| Cash Grant | $26,246 | CashGrantAmt |
| Type Of Assistance | Tuition Exchange Program | TypeOfAssistanceTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GREGG THOMPSON | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | SON OF TRUSTEE | RelationshipDescriptionTxt |
| Transaction | $58,217 | TransactionAmt |
| Transaction | Employment-Head Baseball Coach | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $20,675 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Historical Treasures | ArtHistoricalTreasuresGrp | |
| Art Fractional Interest | ArtFractionalInterestGrp |
Books And Publications BooksAndPublicationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $3,320 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Clothing And Household Goods | ClothingAndHouseholdGoodsGrp | |
| Cars And Other Vehicles | CarsAndOtherVehiclesGrp | |
| Boats And Planes | BoatsAndPlanesGrp | |
| Intellectual Property | IntellectualPropertyGrp |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 16 | ContributionCnt |
| Noncash Contributions Rpt F990 | $335,249 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities Closely Held Stock | SecuritiesCloselyHeldStockGrp | |
| Secur Prtnrshp Trust Intrsts | SecurPrtnrshpTrustIntrstsGrp | |
| Securities Miscellaneous | SecuritiesMiscellaneousGrp | |
| Qualified Contrib Hist Struct | QualifiedContribHistStructGrp | |
| Qualified Contrib Other | QualifiedContribOtherGrp | |
| Real Estate Residential | RealEstateResidentialGrp | |
| Real Estate Commercial | RealEstateCommercialGrp | |
| Real Estate Other | RealEstateOtherGrp | |
| Collectibles | CollectiblesGrp | |
| Food Inventory | FoodInventoryGrp | |
| Drugs And Medical Supplies | DrugsAndMedicalSuppliesGrp | |
| Taxidermy | TaxidermyGrp | |
| Historical Artifacts | HistoricalArtifactsGrp | |
| Scientific Specimens | ScientificSpecimensGrp | |
| Archaeological Artifacts | ArchaeologicalArtifactsGrp | |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (true) | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, Line 11A | An independent tax preparation firm is engaged to assist in reviewing the Form 990 prepared by the University business office. University management reviews the Form 990 for completeness and accuracy. Prior to filing, management presents the Form 990 to the Officers, Audit Committee and Chairman of the Finance and Management Committee of the board of trustees. After approval by the Audit committee the return is reviewed by the full board. Form 990 is reviewed and signed by the vice president for business and finance. |
| Form 990, Part VI, Section B, Line 12C | Under the University's conflict of interest policy, all trustees, officers, and key employees are required to file annual statements of disclosure. The president of the University and chair of the board reviews those statements for potential conflicts. Any actual or possible conflict of interest must be disclosed to the officers of the board of trustees and either the chair of the board's finance and management committee or another designee of the board's chair. After disclosure and discussion with the board officers, the board officers determine whether a conflict of interest exists. The interested person is not present for these determinations. The board officers shall then determine if further action regarding the transaction or arrangement is necessary, including the potential soliciation of alternative transactions or arrangements. |
| Form 990, Part VI, Section B, Line 15 | The compensation of all officers of the University is reviewed and approved annually by the executive committee of the board of trustees. Salary data is gathered from peer institutions to benchmark all officer compensation on an annual basis. Compensation is set within the constraints of the board of trustees' approved operating budget and salary pool. This process was last undertaken for the fiscal year 2015. The executive committee receives a report from the chairman on the president's compensation in relation to the president's long-term contract, including the opinion that the president's compensation and that of other officers is consistent with compensation data reported by peer colleges and universities. |
| Form 990, Part VI, Section C, Line 19 | The University's determination letter, articles of incorporation and by-laws, conflict of interest policy, and financial statements are available via the University web page of the business office. (www.muskingum.edu/business) |
| Other Changes in Net Assets | Form 990, Part XI, Line 9 Change in annuity obligation (1,058,586) |