2016-02-15T13:00:30-06:00 2015-06-30 350921680 CROWE HORWATH LLP 10 West Broad Street Suite 1700 Columbus OH 432153713 990 2014-07-01 314379537 University of Rio Grande UNIV 7402457358 218 North College Avenue Rio Grande OH 45674 Tim Pruett Chief Financial Officer 2016-02-15 true rachel spurlock P00520729 6144690001 2014 2016-08-17 19:52:53Z Michelle Johnston 218 North College Avenue Rio Grande OH 45674 39776482 false X www.rio.edu X 1876 OH The mission of the University of Rio Grande is one of America's unique private institutions of higher education designed to provide learners the opportunity to attain a high-quality, high-value education. Our personalized, learner-centered environment promotes successful lives, careers, and responsible citizenship. 28 25 664 28 0 0 1744360 1786769 25059669 24939871 1132889 778401 370235 642268 28307153 28147309 4495728 4978353 0 0 15628699 14938413 0 0 317736 9165150 9333443 29289577 29250209 -982424 -1102900 50376452 48940483 17626099 21320041 32750353 27620442 The mission of the University of Rio Grande is one of America's unique private/public institution of higher education designed to provide learners the opportunity to attain a high-quality, high-value education. Our personalized, learner-centered environment promotes successful lives, careers, and responsible citizenship. false false 10002392 4978353 10983890 INSTRUCTION OF UNDERGRADUATE AND GRADUATE STUDENTS - STUDENTS CAN CHOOSE FROM OVER 70 ACADEMIC PROGRAMS, INCLUDING CERTIFICATE PROGRAMS, ASSOCIATES, BACHELORS AND MASTER'S DEGREES. THERE ARE OVER 2,400 STUDENTS THE UNIVERSITY OF RIO GRANDE CURRENTLY SERVES. THEIR LARGEST DEGREE PROGRAMS ARE THE NURSING AND TEACHING PROGRAMS. 8355107 8581642 UNIVERSITY OF RIO GRANDE HAS A CONTINUING CONTRACT WITH RIO GRANDE COMMUNITY COLLEGE (RGCC). THE UNIVERSITY PROVIDES TO RGCC AND ITS STUDENTS INSTRUCTION IN ARTS AND SCIENCES, TECHNICAL STUDIES, ADULT EDUCATION AND DEVELOPMENT COURSES; ACCESS TO ALL NONRESIDENTIAL PHYSICAL FACILITIES OF THE UNIVERSITY; ACTIVITIES AVAILABLE TO THE STUDENTS SUCH AS ATHLETICS, CLUBS, DRAMATICS, AND OTHER APPROVED ACTIVITIES; STUDENT PERSONNEL SERVICES; AND APPROPRIATE OFFICE SPACE FOR RGCC'S ADMINISTRATIVE OFFICES. 5378600 5906607 AUXILIARY ACTIVITIES INCLUDING DORMITORIES, DINING FACILITIES, & INTERCOLLEGIATE ATHLETICS ARE AVAILABLE TO ENHANCE THE LIFE ON CAMPUS OF STUDENTS. RIO GRANDE OFFERS ELEVEN SPORTS INCLUDING BASEBALL, BASKETBALL AND CROSS COUNTRY TO THEIR STUDENT ATHLETES. 23736099 true true false false false false false false true true false false false true false true false true false false false false false false false false false true true false false false false false false true true false false false false false true true true false false true 3873 0 true 664 true false false false false false false false false false false X 28 25 false false false false false false false true false false true true true true true true true false false X Tim Pruett 7402457358 218 NORTH COLLEGE AVE RIO GRANDE OH 45674 Alice Dachowski Chair 1.00 X X 0 0 0 Kay V Ervin Vice Chair 1.00 X X 0 0 0 Petrea A Brown Secretary 1.00 X X 0 0 0 Dick LeGrand Treasurer 1.00 X X 0 0 0 Steven Chapman Board Member 1.00 X 0 0 0 Gary Roach Treasurer 1.00 X 0 0 0 Mary Pierce Board Member 1.00 X 0 0 0 Michael Reardon Board Member 1.00 X 0 0 0 Matt Dolan Board Member 1.00 X 0 0 0 Jack Finch Board Member 1.00 X 0 0 0 Jack Kidd Board Member 1.00 X 0 0 0 Joe Eulberg Board Member 1.00 X 0 0 0 Stacie Vaughn Hutton Board Member 1.00 X 0 0 0 Don Wood Board Member 1.00 X 0 0 0 Mel Simon Board Member 1.00 X 0 0 0 Evan J Davis Board Member 1.00 X 0 0 0 Robert Foster Board Member 1.00 X 0 0 0 Brent Saunders Board Member 1.00 X 0 0 0 James Caldwell Board Member 1.00 X 0 0 0 Ned Riegel Board Member 1.00 X 0 0 0 Daniel Whiteley Board Member 1.00 X 0 0 0 Ronald Glover Board Member 1.00 X 0 0 0 Jeffrey E Smith Board Member 1.00 X 0 0 0 Beth Evans Board Member 1.00 X 0 0 0 Thomas Davisson Board Member 1.00 X 0 0 0 Larry Guglielmi Board Member 1.00 X 0 0 0 Clyde M Evans Board Member 1.00 X 0 0 0 Phillip Satterfield Board Member 1.00 X 0 0 0 Michelle Johnston President (Partial Year) 40.00 X 53976 0 13664 Paul Harrison Executive Vice President 40.00 X 182966 0 28671 Timothy Pruett Chief Financial Officer 40.00 X 127215 0 19521 Richard Sax VP academic affairs & provost 40.00 X 71132 0 514 Donna T Mitchell Dean School of Health and Behavioral Sciences 40.00 X 112721 0 47104 David A Lawrence Dean School of Liberal Arts and Sciences 40.00 X 106721 0 9324 654731 0 118798 4 true true false SODEXO INC & AFFILIATES 1473 CAVITT RD MONROEVILLE PA 15146 FOOD SERVICES 1216247 MID-AMERICAN CLEANING SERVICES 750 BUCKEYE ROAD LIMA OH 458041935 JANITORIAL SERVICES 477912 BAKER & HOSTETLER PO BOX 70189 CLEVELAND OH 44190 LEGAL SERVICES 154140 BUCKEYE HILLS CAREER CENTER PO BOX 157 RIO GRANDE OH 45674 EDUCATIONAL SERVICE-RESPIRATORY THERAPY 143012 CENTRAL CAB COMPANY 4401 CAMDEN AVENUE PARKERSBURG WV 26101 PARK CHARTERS AND TOURS 109821 5 X 218514 1568255 12468 1786769 TUITION AND FEES 900099 12103668 12103668 COMMUNITY COLLEGE CONTRACT 900099 8581642 8581642 AUXILIARY ENTERPRISES 611710 4254561 4254561 0 0 0 0 24939871 537776 537776 110000 110000 0 110000 110000 10483276 10242651 240625 0 240625 240625 1558119 1386522 171597 171597 Student fines and assessment 900099 12701 12701 Student Charges 900099 48392 48392 Pell Grant Admin Revenue 900099 7615 7615 291963 291963 0 0 360671 28147309 25472139 0 888401 0 0 4978353 4978353 0 0 0 0 773126 156364 475701 141061 101459 101459 0 0 9501733 8054296 1381782 65655 1430926 1230597 190313 10016 2369111 2037435 315092 16584 762058 655370 101354 5334 0 0 0 0 161634 1616 160018 0 64317 0 64317 0 0 0 0 0 0 0 135719 0 135719 0 2402067 1923124 462825 16118 52784 51563 471 750 302266 163914 127898 10454 383383 287171 86200 10012 1266370 1000432 253274 12664 202788 169930 26312 6546 0 0 0 0 20562 13541 7021 0 485196 0 485196 0 0 0 0 0 1357520 1167467 180550 9503 420521 332212 84104 4205 Athletic Expenses 405390 405390 0 0 Repairs & Maintenance 378921 153525 225396 0 Bad Debt Expense 527136 527136 0 0 Dues and Subscriptions 131982 7731 123956 295 634887 317473 308875 8539 29250209 23736099 5196374 317736 162596 2269421 2522343 1291665 926586 619487 1181119 588414 0 0 1348914 1125530 676397 686573 241070 6184 44155837 25137213 20236189 19018624 22610397 22908497 0 0 470841 426088 50376452 48940483 2560685 3716224 581763 516282 414159 186688 0 3757414 3543138 5804113 5160229 4507965 8197480 17626099 21320041 X 7483453 2637226 5666196 4743407 19600704 20239809 32750353 27620442 50376452 48940483 X -1102900 -367265 -3659746 X false true X true true true X 3348371 1804732 2416947 1744360 1786769 11101179 3348371 1804732 2416947 1744360 1786769 11101179 2600201 8500978 445951 339127 471114 485758 647776 2389726 0 0 0 0 0 0 13490905 134999018 0.6301 0.6441 X Schedule A, Part II Public Support Test PART II HAS BEEN COMPLETED TO PROVE THE COLLEGE MEETS THE PUBLIC SUPPORT TEST AND THEREFORE QUALIFIES TO USE THE SPECIAL RULE IN REPORTING ON SCHEDULE B. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23551012 657195 270165 982069 23496303 21370279 738609 2355889 913765 23551012 20605693 977973 3015763 1052349 2176801 21370279 21369297 368567 143088 1275259 20605693 19728796 244434 3528536 2132469 21369297 0.0 0.8614 0.1386 true true true 1273867 1273867 28255015 11906589 16348426 2315878 2043967 271911 12311077 11186657 1124420 19018624 US GOVERNMENT LOAN FUNDS 1037325 ACCRUED PENSION COSTS 7156394 INTEREST RATE SWAP 3761 8197480 20392748 -367265 1386522 1019257 19373491 135719 8638099 8773818 28147309 25522659 1386522 1386522 24136137 135719 4978353 5114072 29250209 Schedule D, Part V, Line 4 Intended uses of endowment funds The endowments are used to provide financial assistance to students in need. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 COST OF GOODS SOLD - 1386522 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements SCHOLARSHIP AND TUITION REMISSION - 4978353 PENSION RELATED CHANGES OTHER THAN PERIODIC COSTS - 3612672 CHANGE IN PERPETUAL TRUST HELD BY OTHERS - 18090 CHANGE IN VALUE OF INTEREST RATE SWAP - 28984 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COST OF GOODS SOLD - 1386522 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements SCHOLARSHIP AND TUITION REMISSION - 4978353 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The racially nondiscriminatory policy is posted in the school bulletin and catalog distributed to prospective students and the student handbook to enrolled students. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT U.S. DEPARTMENT OF EDUCATION: FEDERAL PELL GRANT PROGRAM, FEDERAL PERKINS LOAN PROGRAM, FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAM, FEDERAL WORK STUDY PROGRAM, NATIONAL SCIENCE & MATHEMATICS ACCESS TO RETAIN TALENT GRANT, AND TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS. U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES: BLOCK GRANTS true SCHOLARSHIPS 830 3147053 ATHLETIC SCHOLARHIPS 215 1411793 NURSING SCHOLARSHIPS 5 10563 GRADUATE 21 408944 Schedule I, Part I, Line 2 Description Of Procedure For Monitoring Use Of Grant Funds The financial aid office determines if a student is eligible to receive a scholarship from the University and, if eligible, will apply the approved scholarship payment to the respective students tuition account. No checks are issued to the students directly. The financial aid office monitors the use of the funds to ensure they are used for their intended purpose. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The financial aid office determines if a student is eligible to receive a scholarship from the University and, if eligible, will apply the approved scholarship payment to the respective students tuition account. No checks are issued to the students directly. The financial aid office monitors the use of the funds to ensure they are used for their intended purpose. X X true true X X false false false false false false false false false Paul Harrison Executive Vice President 181198 0 0 0 1768 0 25526 0 3145 0 211637 0 0 0 Timothy Pruett Chief Financial Officer 127215 0 0 0 0 0 5306 0 14215 0 146736 0 0 0 Donna T Mitchell Dean School of Health and Behavioral Sciences 112414 0 0 0 307 0 14230 0 32874 0 159825 0 0 0 Schedule J, Part I, Line 1a Tax indemnification and gross-up payments THE FORMER PRESIDENT RECEIVED A GROSS-UP ON A BONUS PAYMENT, PURSUANT TO A WRITTEN EMPLOYEMENT CONTRACT. THIS WAS REPORTED ON THE PRESIDENT'S W-2. Schedule J, Part I, Line 1a Housing allowance or residence for personal use THE PRESIDENT IS REQUIRED TO LIVE ON CAMPUS AS PART OF HER COMPENSATION CONTRACT. THE VALUE OF THE HOUSING THE PRESIDENT RECEIVED IS $3,500 A MONTH AND THE ANNUAL AMOUNT OF $42,000 IS REPORTED IN SCH J PART II AS A NONTAXABLE BENEFIT PROVIDED. THIS BENEFIT IS CONSIDERED NONTAXABLE PURSUANT TO IRC SECTION 119. ANNETTE WARD FAMILY MEMBER OF TRUSTEE PETREA BROWN 43839 EMPLOYMENT false THE WISEMAN AGENCY INC GARY ROACH TRUSTEE IS PRESIDENT OF WISEMAN AND OWNS GREATER THAN 35% 286842 INSURANCE SERVICE false DAVID SMALLEY FAMILY MEMBER OF TRUSTEE CLYDE EVANS 57620 EMPLOYMENT false Form 990, Part VI, Line 15b PROCESS USED TO ESTABLISH COMPENSATION FOR OTHER OFFICERS/KEY EMPLOYEES THE COMPENSATION OF THE OTHER OFFICERS HAVE BEEN IN PLACE FOR SOME TIME WITH ANNUAL INCREASES DETERMINED BY THE PRESIDENT BASED ON ANNUAL RAISES PROVIDED TO ALL EMPLOYEES. THE PRESIDENT DETERMINES IF ADDITIONAL RAISES ARE WARRANTED BASED ON INCREASES IN DUTIES OR OTHER PERFORMANCE FACTORS. THIS QUESTION HAS BEEN CHECKED NO SINCE THERE IS NO INDEPENDENT APPROVAL OF COMPENSATION OR REGULAR COMPARABILITY DATA USED. Form 990, Part VI, Line 11b Review of form 990 by governing body Prior to filing with the IRS, the Form 990 is reviewed by the Controller, the Director of Business Office, the finance committee, and the CFO. After review by the Controller, the Director of Business Office, the finance committee, and the CFO, the board members received a copy of the full Form 990 electronically prior to the form being submitted electronically to the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Annual disclosure is provided to each office and board member. Each person completes an annual conflict of interest questionnaire. Once the questionnaires are completed, the President's assistant reviews the responses and determines whether or not there are any potential conflicts of interest. If there is a potential conflict of interest, the Chairman of the board and the President review the corresponding issue and determine if there is an actual conflict of interest. If an actual conflict of interest is determined to exist, that person is excluded from any discussions concerning the conflicting issue and is not permitted to vote on any decisions regarding the conflicting issue. Any purchases and/or bidding proposals are also reviewed for any potential conflicts of interest prior to submitting bids or making purchases. The COO attends the board meetings to ensure that compliance with these guidelines is followed. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE COMPENSATION OF THE PRESIDENT IS DETERMINED AND APPROVED BY THE BOARD OF TRUSTEES ANNUALLY. THE CURRENT PRESIDENT WAS HIRED IN OCTOBER 2014. THE PRESIDENT IS UNDER A MULTIPLE YEAR CONTRACT WITH THE UNIVERSITY. THE COMPENSATION OF THE PRESIDENT IN COMPARISON WITH OTHER SCHOOLS IN THE STATE THAT ARE OF SIMILAR SIZE AND THE ASSOCIATION OF INDEPENDENT COLLEGE AND UNIVERSITY OF OHIO (AICUO) IS REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES' COMPENSATION COMMITTEE (CURRENTLY HEADED BY JOE EULBERG). THE APPROVAL OF THE COMPENSATION IS DOCUMENTED IN THE BOARD MINUTES. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public at this time. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Other Income - Total Revenue: 291963, Related or Exempt Function Revenue: 291963, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances PENSION RELATED CHANGES OTHER THAN PERIODIC COSTS - -3612672; CHANGE IN PERPETUAL TRUST HELD BY OTHERS - -18090; CHANGE IN VALUE OF INTEREST RATE SWAP - -28984; EMERSON AND EVELYN EVANS AND SONS FNDT 218 NORTH COLLEGE AVENUE RIO GRANDE OH 45674 311017994 SUPPORT ORG. OH 501(c)(3 Type III-FI UNIVERSITY OF RIO GRANDE true false false true false false false false false false false false false false false false false false false false