2015-11-16T14:54:30-06:00 2015-06-30 350921680 CROWE HORWATH LLP 10 West Broad Street Suite 1700 Columbus OH 432153713 990 2014-07-01 311115810 Shawnee State University Development Foundation SHAW 7403513284 940 Second Street Portsmouth OH 45662 Elinda Boyles Treasurer 2015-11-16 true Rachel Spurlock P00520729 6144690001 2014 2016-03-07 17:11:31Z Eric Andrew Braun 940 Second Street Portsmouth OH 45662 10547749 false X giveto.shawnee.edu X 1987 OH The Shawnee State University Development Foundation (SSUDF) was created as a 501(c)(3) organization with the mission of making friends and creating funds and support for Shawnee State University. 16 13 10 20 0 0 3873823 2744719 0 0 3406746 693244 -15075 -224337 7265494 3213626 755795 1226045 0 0 289311 329903 10077 4135 141329 133553 162282 1188736 1722365 6076758 1491261 30538516 31843831 5009344 4735862 25529172 27107969 The Shawnee State University Development Foundation (SSUDF) was created as a 501(c)(3) organization with the mission of making friends and creating funds and support for Shawnee State University. false false 1203246 1203246 STUDENT FINANCIAL AID IN THE FORM OF ACADEMIC SCHOLARSHIPS AND AWARDS, AND NEED-BASED SCHOLARSHIPS AND LOANS PROVIDED TO STUDENTS HELPS THE INSTITUTION ATTRACT THE BEST STUDENTS AND ALLOW STUDENTS WHO MIGHT OTHERWISE NOT BE AFFORDED A COLLEGE EDUCATION TO ATTEND SHAWNEE STATE UNIVERSITY. ALL SCHOLARSHIP PAYMENTS TOTALING $351,161 WERE PAID TO SHAWNEE STATE UNIVERSITY ON BEHALF OF THE ENROLLED AWARD RECIPIENT STUDENTS FOR PARTIAL PAYMENT OF TUITION, FEES AND/OR OTHER EXPENSES DIRECTLY RELATED TO EDUCATION. THE NUMBER OF UNIQUE SCHOLARSHIP RECIPIENTS DURING FISCAL YEAR 2015 WAS 313. 77823 DISBURSEMENTS TO BENEFIT THE ACADEMIC PROGRAMS OF SHAWNEE STATE UNIVERSITY. 34723 22799 THE FOUNDATION SUPPORTS DEPARTMENTAL PROGRAMS, FACULTY DEVELOPMENT IN THE FORM OF RESEARCH AND WRITING SUBSIDIES, AND PROVIDES FUNDS FOR VISITING SCHOLARS AND LECTURERS WHICH ARE ALL VITAL TO THE DEVELOPMENT OF THE FACULTY AT SHAWNEE STATE UNIVERSITY. GRANT PAYMENTS TOTALING $22,799 WERE PAID TO FACULTY AND STAFF FOR DIRECT SUPPORT OF RESEARCH AND ACADEMIC PROGRAMMING. THE NUMBER OF FACULTY AND STAFF GRANT RECIPIENTS DURING FISCAL YEAR 2015 WAS 17. 1315792 true true false false false false false true true true false false false true false true false false false false false false false true false false true true true false false false false false false false false true false false false false true false false false true 47 0 true 10 true false false false false false true true false false false false X 16 13 false false false false true true true true true false false false true true true true true true false false X ELINDA BOYLES TREASURER 7403513005 940 SECOND STREET PORTSMOUTH OH 45662 Mark Morgan SSUDF Board President / SSUDF Board Member 1.00 X X 0 0 0 Cynthia Jenkins SSUDF Vice President/SSUDF Board Member 1.00 X X 0 0 0 Janice Darnell SSUDF Secretary / SSUDF Board Member 1.00 X X 0 0 0 Barry Rodbell (Partial Year Ending December 2014) SSUDF Board President/SSUDF Board Member 1.00 X X 0 0 0 Elinda Boyles SSUDF Treasurer/SSUDF Board Member 1.00 X X 0 123770 49302 Saundra Wheeler (Partial Year Ending December 2014) SSUDF Board Member 1.00 X 0 0 0 Bruce MacDonald SSUDF Board Member 1.00 X 0 0 0 Rita Rice Morris SSUDF Board Member 1.00 X 0 375097 321960 Barbara Lodwick (Partial Year Ending December 2014) SSUDF Board member 1.00 X 0 0 0 Melissa Higgs-Horwell SSUDF Board Member 1.00 X 0 0 0 Frank Waller SSUDF Board Member 1.00 X 0 0 0 Debra Esham SSUDF Board Member 1.00 X 0 0 0 Ken Applegate SSUDF Board Member 1.00 X 0 0 0 Katie Batten SSUDF Board Member 1.00 X 0 0 0 Kay Reynolds SSUDF Board Member 1.00 X 0 0 0 Dan Cassidy SSUDF Board Member 1.00 X 0 0 0 Ed Daniels SSUDF Board Member 1.00 X 0 0 0 Dr James Kadel SSUDF Board Member 1.00 X 0 27784 7050 Dr Wayne Wheeler SSUDF Board Member 1.00 X 0 0 0 Eric Braun Director of Development 40.00 X 0 104054 52847 0 630705 431159 0 false true false 0 31595 2713124 1989069 2744719 0 0 0 0 0 429696 429696 412205 622776 -210571 0 -210571 -210571 6918564 17311 6626237 46090 292327 -28779 263548 263548 6850 31595 24116 -17266 -17266 14904 14904 MISCELLANEOUS REVENUE 900099 3500 3500 0 0 0 0 3500 3213626 0 0 468907 874884 874884 351161 351161 125114 12511 50046 62557 137094 45952 41807 49335 17940 6433 5853 5654 45390 11850 15685 17855 4365 1077 1495 1793 49253 49253 4135 4135 35900 35900 53085 11924 41161 0 4754 4754 2453 2453 16837 0 16837 0 1722365 1315792 265244 141329 191827 236209 2255451 715495 0 0 11550747 300225 9561921 11250522 16842142 18256891 0 0 1687175 1384714 30538516 31843831 72552 84651 0 11552 211677 69233 0 4455934 4319250 269181 251176 5009344 4735862 X 6295930 8437951 9468855 8515140 9764387 10154878 25529172 27107969 30538516 31843831 X 1491261 -338091 425627 X false true X true false X 734414 1787094 2804417 3873823 2744719 11944467 734414 1787094 2804417 3873823 2744719 11944467 7005750 4938717 237790 268805 276527 500700 841901 2125723 6650 7105 10300 24465 25254 73774 14143964 0.3492 0.4106 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING REVENUE, COLUMN A - 6650.0, COLUMN B - 7105.0, COLUMN C - 6300.0, COLUMN D - 21465.0, COLUMN E - 21754.0, COLUMN F - 63274.0; DESCRIPTION - OTHER INCOME, COLUMN A - , COLUMN B - , COLUMN C - 4000.0, COLUMN D - 3000.0, COLUMN E - 3500.0, COLUMN F - 10500.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 0 0 0 0 true X 13739907 390491 298695 499363 13929730 11843988 418900 1786975 309956 13739907 11008167 1928025 1265827 2358031 11843988 11292291 3786 48235 91817 157959 86369 11008167 9151385 512143 2096688 45224 350403 72298 11292291 0.0346 0.729 0.2364 false false 2000770 2000770 9544230 299986 9244244 5747 239 5508 11250522 Annuity payment liability 251176 251176 3902942 -338091 1174178 836087 3066855 35900 110871 146771 3213626 2324145 637680 637680 1686465 35900 0 35900 1722365 Schedule D, Part IV, Line 2b Explanation of escrow agreement Shawnee State University is acting treasurer for the Educate the Tri-State cooperative. The Development Foundation is holding and disbursing those funds for the University. Schedule D, Part V, Line 4 Intended uses of endowment funds The Foundation has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to programs supported by its endowment while seeking to maintain the purchasing power of the endowment assets. The Foundation has a policy of only spending the earnings, including appreciation, of the endowment fund. This is consistent with the Foundation's objective to maintain the purchasing power of the endowment assets as well as provide additional real growth through new gifts and investment return. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT - 536498 FUNDRAISING EXPENSES - 14904 RENTAL EXPENSES - 622776 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements UNCOLLECTIBLE PLEDGES - 110871 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSES - 14904 RENTAL EXPENSES - 622776 President's Gala 38445 31595 6850 16389 7727 0 0 38445 31595 6850 16389 7727 24116 -17266 true SHAWNEE STATE UNIVERSITY 940 SECOND STREET PORTSMOUTH OH 45662 310864917 GOVT ORG 22799 FACULTY & STAFF PROGRAM GRANTS SHAWNEE STATE UNIVERSITY 940 SECOND STREET PORTSMOUTH OH 45662 310864917 GOVT ORG 852085 INSTITUTIONAL SUPPORT 1 0 SCHOLARSHIPS AND OTHER STUDENT AID 313 351161 Schedule I, Part I, Line 2 Description Of Procedure For Monitoring Use Of Grant Funds Grant recipients are required to provide a final report to the granting organization detailing the use of all grant funds. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grant recipients are required to provide a final report to the granting organization detailing the use of all grant funds. false true false false false false false false false Elinda Boyles SSUDF Treasurer/SSUDF Board Member 0 113639 0 0 0 10131 0 29592 0 19710 0 173072 0 0 Rita Rice Morris SSUDF Board Member 0 318239 0 47741 0 9117 0 267000 0 54960 0 697057 0 0 Eric Braun Director of Development 0 99759 0 0 0 4295 0 25787 0 27060 0 156901 0 0 Schedule J, Part II, Column (D) NONTAXABLE BENEFITS NONTAXABLE BENEFITS INCLUDE THE ESTIMATED RENTAL VALUE OF HOUSING PROVIDED BY THE UNIVERSITY TO THE PRESIDENT PURSUANT TO IRC SECTION 119. PER CONTRACT, THE PRESIDENT IS REQUIRED TO LIVE IN THIS RESIDENCE. IN ADDITION, THE AMOUNT REPORTED ALSO INCLUDES NONTAXABLE HEALTH INSURANCE, LIFE, DISABILITY, OR LONG-TERM CARE INSURANCE, AND CAFETERIA PLANS. Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation The related organization uses a process for determining compensation of the Development Foundation executive director which includes periodic consultation with independent compensation advisors; comparison of salaries with comparable markets; review and approval by the governing bodies; written employment contracts with the related organization; and contemporaneous documentation and record keeping with respect to the establishment of compensation. The review process was conducted in FY 2015. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Rita Morris = $200,000 X 1 375 Market value X 3724 Market value X 5 57933 Market value X 1 1915000 Opinions of experts X OFFICE EQUIPMENT 1 578 Market value X MUSICAL INSTRUMENT 1 1600 Cost X HOUSEHOLD ITEMS 1 1900 Cost X INSURANCE PREMIUMS 1 7959 Cost 1 false true false Schedule M, Part I Explanations of reporting method for number of contributions Books and publications: NUMBER OF CONTRIBUTIONS Other: NUMBER OF CONTRIBUTIONS Real estate - Commercial: NUMBER OF CONTRIBUTIONS Securities - Publicly traded: NUMBER OF CONTRIBUTIONS Other: NUMBER OF CONTRIBUTIONS Art - Works of art: NUMBER OF CONTRIBUTIONS Other: NUMBER OF CONTRIBUTIONS Other: NUMBER OF CONTRIBUTIONS Schedule M, Part I, Line 4 Number of contributions or items contributed NUMBER OF CONTRIBUTIONS Schedule M, Part I Number of contributions or items contributed NUMBER OF CONTRIBUTIONS Schedule M, Part I, Line 16 Number of contributions or items contributed NUMBER OF CONTRIBUTIONS Schedule M, Part I, Line 9 Number of contributions or items contributed NUMBER OF CONTRIBUTIONS Form 990, Part V, Line 2a COMMON PAYMASTER EMPLOYEES ARE PAID BY SHAWNEE STATE UNIVERSITY (SSU) EIN 31-0864917, A RELATED ORGANIZATION OF SHAWNEE STATE UNIVERSITY DEVELOPMENT FOUNDATION (SSUDF). SSUDF REIMBURSED SSU $329,903 FOR SALARIES AND BENEFITS OF TEN INDIVIDUALS FOR FISCAL YEAR 2015. THE UNIVERSITY FILES ALL REQUIRED FEDERAL EMPLOYMENT TAX RETURNS ON BEHALF OF THE ORGANIZATION. THE TOTAL NUMBER OF EMPLOYEES REPORTED ON FORM W-3 AND FILED BY THE RELATED ORGANIZATION, SSU, FOR THE CALENDAR YEAR 2014 WAS 1,496, OF WHICH TEN ARE EMPLOYEES OF SSUDF. Form 990, Part VI, Line 15b COMPENSATION OF OTHER OFFICERS THE EXECUTIVE DIRECTOR/TOP MANAGEMENT OFFICIAL IS THE ONLY OFFICER OF THE ORGANIZATION. AS SUCH, THIS QUESTION HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FILING INSTRUCTIONS TO THE FORM 990. Form 990, Part VI, Line 6 Classes of members or stockholders The sole member of the Foundation shall be the Board of Trustees of Shawnee State University. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Pursuant to the Code Of Regulations, The President of Shawnee State University and the Chairman of the Board of Trustees of Shawnee State University (or Designee) shall be members of the Foundation Board of Trustees so long as they occupy their offices. Additionally, the Board of Trustees of Shawnee State University shall appoint one of its members as its further representative on the Foundation Board of Trustees. The Faculty of the University shall appoint one of its members as its representative on the Foundation Board of Trustees. An alumni representative shall also be appointed to serve the Board. The fifteen additional Foundation trustees shall be elected by the Board of Trustees of the University from the community-at-large. At-large in-term vacancies on the Foundation board of trustees shall be filled by the University board of trustees following the occurrence of a vacancy. Replacement of other trustees shall be appointed from the constituencies of the trustees they replace. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders Operating procedures of the Shawnee State University Development Foundation are contained in the Statement of Operations and the Guidelines for Funding. These policies will be developed by the University administration for approval by the Board of Trustees of Shawnee State University and can be amended, as well, by that process. Form 990, Part VI, Line 11b Review of form 990 by governing body All 990 information has been shared with the governing body except the names and addresses of contributors as listed on Schedule B, which have been redacted. The board is able to ask questions and comment on the return before its filing. Form 990, Part VI, Line 12c Conflict of interest policy The conflict of interest policy applies to each member of the Board of Trustees and to all officers of the Shawnee State University Development Foundation. It is intended to serve as guidance for all persons employed by the Shawnee State University Development Foundation in positions of significant responsibility for the activities of the Foundation. Members of the Board of Trustees, officers, and employees of the Foundation serve the public trust and have a clear obligation to fulfill their responsibilities in a manner consistent with that service. All decisions of the Board and officers are to be made solely on the basis of a desire to promote the best interest of the Foundation and Shawnee State University. The integrity of the Foundation and Shawnee State University must be protected and advanced at all times. Development Foundation members and employees inevitably are involved in the affairs of other institutions and organizations. Each director, officer, and employee is responsible for ensuring that the board is made aware of situations that involve personal, familial, or business relationships that may be a conflict of interest or create an appearance of a conflict for the Foundation or Shawnee State University. Thus, the board requires each trustee and officer annually (1) To review this policy; (2) To disclose personal, familial, or business relationships that reasonably could give rise to a conflict of interest involving the Foundation or Shawnee State University; and (3) To acknowledge by his or her signature that he or she is in accordance with the letter and spirit of this policy. All trustees and officers should disclose only those substantive relationships that they maintain (or members of their family maintain) with organizations that do business with the University, Shawnee State University Development Foundation, or any related or affiliated organization, or which otherwise could be construed to affect potentially their independent, un-biased judgment in light of their decision-making authority or responsibility. Any uncertainties as to the appropriateness of listing a particular relationship may be resolved by consultation with the Chair of the Foundation, who in turn may consult with Shawnee State University General Counsel, the Executive Committee of the board of trustees, or the Chairman of the Board of trustees in executive session. Form 990, Part VI, Line 15a Process to establish compensation of top management official The related organization uses a process for determining compensation of the Development Foundation executive director which includes periodic consultation with independent compensation advisors; comparison of salaries with comparable markets; review and approval by the governing bodies; written employment contracts with the related organization; and contemporaneous documentation and record keeping with respect to the establishment of compensation. The review process was conducted in FY 2015. Form 990, Part VI, Line 19 Required documents available to the public The organization's governing documents, conflict of interest policy and financial statements are available by request. Form 990, Part XI, Line 9 Other changes in net assets or fund balances UNCOLLECTIBLE PLEDGES - -110871; CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT - 536498; Schedule M, Part I Number of contributions or items contributed NUMBER OF CONTRIBUTIONS Schedule M, Part I, Line 1 Number of contributions or items contributed NUMBER OF CONTRIBUTIONS Schedule M, Part I Number of contributions or items contributed NUMBER OF CONTRIBUTIONS Schedule M, Part I Number of contributions or items contributed NUMBER OF CONTRIBUTIONS SHAWNEE STATE UNIVERSITY 940 SECOND STREET PORTSMOUTH OH 45662 310864917 HIGHER ED OH 501(c)(1 6 NA false CHARITABLE REMAINDER TRUSTS (6) INVESTMENTS OH NA Trust false false true false false false false false false false false false true true true true true false false false