2015-04-20T15:39:17-05:00 2014-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2013-07-01 340714687 UNIVERSITY OF MOUNT UNION % PATRICK D HEDDLESTON UNIV 3308236564 1972 CLARK AVE Suite ALLIANCE OH 44601 Patrick D Heddleston VP for Business Affairs 2604604000 2015-05-15 true Joyce A Dulworth P00151125 2604604000 2013 2016-03-07 17:11:31Z PATRICK D HEDDLESTON 1972 CLARK AVE ALLIANCE OH 44601 125988395 false X www.mountunion.edu X 1846 OH WITH 62 UNDERGRADUATE MAJORS AND MINORS TO CHOOSE FROM, UNIVERSITY OF MOUNT UNION OFFERS A WIDE ARRAY OF ACADEMIC COURSEWORK IN KEEPING WITH THE LIBERAL ARTS TRADITION. 34 34 1819 147 96786 35314 8483007 4287926 70162878 70232880 7754549 7044881 84466 83871 86484900 81649558 24317598 24532801 0 0 31015462 30217944 0 0 1584652 23304689 23236098 78637749 77986843 7847151 3662715 296243633 312255084 49140328 49898815 247103305 262356269 X THE UNIVERSITY AFFIRMS THE INSTITUTION'S MISSION TO PREPARE STUDENTS FOR FULFILLING LIVES, MEANINGFUL WORK AND RESPONSIBLE CITIZENSHIP. WITH 62 MAJORS AND MINORS IN UNDERGRADUATE STUDIES TO CHOOSE FROM, UNIVERSITY OF MOUNT UNION OFFERS A WIDE ARRAY OF ACADEMIC COURSEWORK IN KEEPING WITH THE LIBERAL ARTS TRADITION. false false 56320011 24532801 56102373 THE LARGEST PROGRAM SERVICE IS UNDERGRADUATE EDUCATION. BACHELOR'S DEGREES IN ARTS, MUSIC, MUSIC EDUCATION AND SCIENCE ARE OFFERED. THERE ARE 62 MAJORS INCLUDING BUSINESS ADMINISTRATION, EDUCATION AND SPORTS BUSINESS. THE TOTAL UNDERGRADUATE ENROLLMENT FOR FALL 2013 WAS 2096 STUDENTS. 12990189 13725299 AUXILIARY SERVICES IS ONE OF THE LARGEST PROGRAM SERVICES WHICH INCLUDES HOUSING STUDENTS AND PROVIDING CONTRACTED FOOD SERVICES. MOUNT UNION ALSO OWNS AND OPERATES A BOOKSTORE WHICH PROVIDES BOOKS AND APPAREL FOR STUDENTS. 2177722 308422 INTERCOLLEGIATE ATHLETICS IS A PROGRAM SERVICE THAT IS OFFERED TO OUR STUDENTS. THE UNIVERSITY HAS 23 DIFFERENT MEN'S AND WOMEN'S TEAMS AVAILABLE UNDER THE AUTHORITY OF THE NCAA DIVISION III. IN THE 2013 YEAR, 856 STUDENTS COMPETED IN AT LEAST ONE SPORT AND THE UNIVERSITY HAS A STEEP TRADITION IN THE OHIO ATHLETIC CONFERENCE, THE THIRD OLDEST ATHLETIC CONFERENCE IN THE COUNTRY. MANY OF OUR ATHLETIC TEAMS ARE VERY COMPETITIVE, BOTH WITHIN THE OAC AND ON A NATIONAL STAGE. PROGRAM EXPENSES WITHIN INTERCOLLEGIATE ATHLETICS REPRESENTS COMPENSATION FOR COACHES AND TEAM EXPENSES, WHILE REVENUE ONLY ENCOMPASSES TICKET SALES. AS A DIVISION III SCHOOL, MOUNT UNION OFFERS NO ATHLETIC SCHOLARSHIPS, ALLOWING OUR STUDENTS TO PARTICIPATE IN INTERCOLLEGIATE ATHLETICS AS AN EXTENSION OF THEIR OVERALL LIVING AND LEARNING EXPERIENCE. 71487922 true true false false false false false false false true true false false true true false true false true false true false false false false true false false true true true false false false false false false true false true false true false false false true true false false false true 171 0 true 1819 true true true false false false false false false false false X 34 34 true false false false false false false true true false false true true true true true true true true false AK AZ MA NH OH WA X PATRICK D HEDDLESTON 3308236572 1972 CLARK AVE ALLIANCE OH 44601 GARY ADAMS TRUSTEE 1.0 X 0 0 0 MARTY ADAMS TRUSTEE 1.0 X 0 0 0 JACQUELYNE BAILEY TRUSTEE 1.0 X 0 0 0 STEVEN BARR TRUSTEE 1.0 X 0 0 0 GINGER BROWN TRUSTEE 1.0 X 0 0 0 KENNETH CHALKER TRUSTEE 1.0 X 0 0 0 P ROGER CLAY TRUSTEE 1.0 X 0 0 0 MATT DARRAH TRUSTEE 1.0 X 0 0 0 RICHARD DRAKE TRUSTEE 1.0 X 0 0 0 JOHN FLYNN TRUSTEE 1.0 X 0 0 0 SCOTT GINDLESBERGER TRUSTEE 1.0 X 0 0 0 SUZAN GORIS TRUSTEE 1.0 X 0 0 0 ALLEN GREEN TRUSTEE 1.0 X 0 0 0 JAMES GRIFFITH TRUSTEE 1.0 X 0 0 0 FRED HAUPT TRUSTEE 1.0 X 0 0 0 NANCY HILL TRUSTEE 1.0 X 0 0 0 RANDY HUNT TRUSTEE 1.0 X 0 0 0 DANIEL KELLER TRUSTEE 1.0 X 0 0 0 ED KOLESAR TRUSTEE 1.0 X 0 0 0 WILLIAM KROCHTA TRUSTEE 1.0 X 0 0 0 ROBERT MAHONEY TRUSTEE 1.0 X 0 0 0 GERARD MASTROIANNI TRUSTEE 1.0 X 0 0 0 VANITA OELSCHLAGER TRUSTEE 1.0 X 0 0 0 JOHN PETERS TRUSTEE 1.0 X 0 0 0 THOMAS PETZINGER TRUSTEE 1.0 X 0 0 0 JOEL SASSA TRUSTEE 1.0 X 0 0 0 E KARL SCHNEIDER TRUSTEE 1.0 X 0 0 0 GRETCHEN SCHULER TRUSTEE 1.0 X 0 0 0 WILLIAM SCHUMACHER TRUSTEE 1.0 X 0 0 0 LARRY SHINN TRUSTEE 1.0 X 0 0 0 MARCUS SMITH TRUSTEE 1.0 X 0 0 0 LAURENCE TALLEY TRUSTEE 1.0 X 0 0 0 SANDRA THOMAS TRUSTEE 1.0 X 0 0 0 LEE ANN THORN TRUSTEE 1.0 X 0 0 0 RICHARD GIESE PRESIDENT 40.0 X 296833 0 129683 PATRICIA DRAVES VP FOR ACADEMIC AFFAIRS 40.0 X 179375 0 37274 PATRICK HEDDLESTON VP BUSINESS AFFAIRS/TREASURER 40.0 X 173865 0 51975 GREGORY KING VP FOR ADVANCEMENT 40.0 X 169549 0 22096 AMY TOMKO VP FOR ENROLLMENT SERVICES 40.0 X 148437 0 26573 JOHN FRAZIER VP FOR STUDENT AFFAIRS 40.0 X 126445 0 35612 MELISSA GARDNER VP FOR MARKETING 40.0 X 79996 0 25233 LARRY KEHRES ATHLETIC DIRECTOR 40.0 X 274727 0 47477 HARRY PAIDAS COMMUNICATIONS PROFESSOR 40.0 X 109057 0 18240 NEZAM AL-NISAIR DIRECTOR OF NURSING 40.0 X 110886 0 15413 SHARON LUKE DIRECTOR OF PHYS. ASST. PROG. 40.0 X 123208 0 42951 1792378 0 452527 10 false true false GREEN BROTHERS PAINTING 74 E GRANT ST ALLIANCE OH 44601 PAINTING 140414 WESTLAKE REED LESKOSKY 925 EUCLID AVE 1900 CLEVELAND OH 44115 ARCHITECT 934668 THORMAN HARIN-LEVIN CO LPA 3100 TERMINAL TOWER CLEVELAND OH 44113 LEGAL SERVICES 120175 MELISSA ALFORD-SNYDER 1032 TALLMADGE ROAD KENT OH 44240 SETTLEMENT 120000 4 150963 4136963 739735 4287926 STUDENT TUITION 611710 55821409 55821409 DORMITORIES 611710 7135934 7135934 FOOD SERVICE 611710 5032721 5032721 BOOK STORE SALES 451110 1265844 1177583 88261 FACILITY INCOME 611710 162216 162216 814756 806231 8525 70232880 2010252 2010252 15981 15981 18602 18602 54272 54272 0 54272 54272 49342627 44323979 5018648 5018648 5018648 0 25855 14858 10997 10997 0 0 81649558 70136094 96786 7128752 0 24532801 24532801 0 0 1530956 694707 433051 403198 0 21988535 19767515 1616164 604856 1853133 1455586 337061 60486 3264535 2657987 538386 68162 1580785 1329628 251157 0 222622 73544 149078 78764 78764 0 0 0 3178241 3022886 155355 276117 242094 11440 22583 3597197 3095527 376417 125253 1637832 1534575 103257 0 3628310 3451084 177226 1217646 1037805 70792 109049 0 570593 309697 151546 109350 1641961 1641961 0 5014967 5007683 7284 383474 383474 DUES & MEMBERSHIPS 222731 96971 81940 43820 EQUIPMENT 786682 784220 2462 CATERING EXPENSE 273977 173968 62114 37895 COLLECTION EXPENSE 168485 168485 336499 194209 142290 77986843 71487922 4914269 1584652 4029 5004 23821630 21677255 4117509 3126837 1072788 1132829 0 0 0 0 3403329 3401256 291054 329160 127862 0 220016506 68893032 135470031 151123474 93552651 98915593 12505304 14839874 0 0 0 0 21877446 17703802 296243633 312255084 7809545 7571875 0 0 3098069 3134852 24865000 24125000 0 0 0 0 0 0 9758345 11590121 3609369 3476967 49140328 49898815 X 93150909 115468843 91502920 84100533 62449476 62786893 247103305 262356269 296243633 312255084 X 3662715 9856728 1733521 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 124860444 -1020763 18017444 1979068 3700932 136177125 120265653 -4441171 14285962 1887710 3362290 124860444 125792859 803660 -1422805 1762194 3145867 120265653 107469127 4518193 18850653 1915256 3129858 125792859 101627046 945625 9900152 1504456 3499240 107469127 1.00000 false false 20684973 20684973 172058918 54584868 117474050 19165223 14308164 4857059 8107392 8107392 151123474 BONDS PAYABLE DISCOUNT 455198 OTHER ASSETS - DEPOSITS 38997 BENEFICIAL INTEREST IN TRUSTS 8239148 ANNUITY & LIFE INCOME FUNDS 8970459 17703802 0 DEPOSIT AND OTHER 1258926 ANNUITY OBLIGATIONS 1947291 UNAMORTIZED PREMIUM 270750 3476967 68734924 9856728 1761439 11618167 57116757 24532801 24532801 81649558 53468900 14858 14858 53454042 24532801 24532801 77986843 PART V THE UNIVERSITY PREVIOUSLY CLASSIFIED A CERTAIN TRUST INSTRUMENT WHEN IT WAS RECORDED IN 1995 FROM A DONOR AS PERMANENTLY RESTRICTED NET ASSETS. UPON FURTHER COMMUNICATION AND REVIEW IN LIGHT OF THE MATURATION OF THE TRUST, IT WAS DETERMINED THAT THERE ARE NO RESTRICTIONS ON THE USE OF ITS PROCEEDS. THEREFORE, THE TRUST SHOULD HAVE BEEN CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS. NET ASSETS RELATING TO SUCH RECLASSIFICATIONS HAVE BEEN ADJUSTED AS OF JULY 1, 2012. PART V, LINE 4 ENDOWMENT FUNDS ARE HELD IN PEPERTUITY FOR THE PURPOSES OF ANNUALLY PROVIDING A PERCENTAGE OF THEIR VALUE AS SCHOLARSHIPS, PROFESSORSHIPS, FACILITIES, PRIZES AND ACADEMIC PROGRAMS. ASC 740 Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements. SCHEDULE D RECONCILIATION OF REVENUE AND EXPENSES Part XI, Line 2D Change in Value of Split-Interest Agreements 1,746,581 Gaming Expense 14,858 TOTAL: 1,761,439 Part XI, Line 4B Financial Aid 24,532,801 Part XII, Line 2D Gaming Expense 14,858 Part XII, Line 4B Financial Aid 24,532,801 true true true true true true true false false false false false false false false true false true SCHEDULE E LINE 3 THE POLICY REQUIREMENT IS MET BY INCLUDING A STATEMENT IN ALL BROCHURES AND CATALOGUES DEALING WITH STUDENT PROGRAMS AND SCHOLARSHIPS. A NONDISCRIMINATORY STATEMENT IS ALSO AVAILABLE ON THE WEBSITE. SCHEDULE E LINE 6A THE UNIVERSITY OF MOUNT UNION RECEIVES FEDERAL PELL GRANTS, TEACH GRANTS, SEOG, CWSP, AND FEDERAL PERKINS LOANS FROM THE DEPARTMENT OF EDUCATION. East Asia and the Pacific Program Services EDUCATIONAL EXPERIENCE 11237 Europe (Including Iceland and Greenland) Program Services EDUCATIONAL EXPERIENCE 15197 North America Program Services EDUCATIONAL EXPERIENCE 19845 South America Program Services EDUCATIONAL EXPERIENCE 9261 Russia and the Newly Independent States Program Services EDUCATIONAL EXPERIENCE 10126 Central America and the Caribbean Investments 7393755 7459421 7459421 false false true true true false AL AK AZ AR CA CO CT DC FL HI IL KS KY LA ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV 25855 5000 6015 3843 true 25855 5000 6015 3843 14858 10997 OH false THIS WAS A REVERSE RAFFLE/SILENT AUCTION EVENT. PER LEGAL RECOMMENDATION, STATE LICENSE WAS NOT REQUIRED. false false false 1.00000 ANNE GRAFFICE 1972 CLARK AVE ALLIANCE OH 44601 false false true SCHOLARSHIPS & FINANCIAL AID 1957 24532801 Procedures For Monitoring The Use Of Grant Funds To U.S. AFTER A STUDENT HAS BEEN ACCEPTED TO THE UNIVERSITY OF MOUNT UNION, THEY MUST FILE A FAFSA. MOUNT UNION CONSIDERS ACADEMIC SCHOLARSHIPS, OUTSIDE SCHOLARSHIPS, FEDERAL GRANTS AND STATE ELIGIBILITY IN THAT RESPECTIVE ORDER. IF THE STUDENT NEEDS FURTHER ASSISTANCE, THE COLLEGE OFFERS FEDERAL LOANS, COLLEGE GRANTS AND EMPLOYMENT OPPORTUNITIES. FINANCIAL AID BASED ON NEED IS AWARDED ON FAFSA CALCULATIONS AND THE RESULTING FINANCIAL AID THAT IS TO BE MET. ACADEMIC SCHOLARSHIPS ARE AWARDED BASED ON HIGH SCHOOL GPA, CLASS RANK AND STANDARD TEST SCORES. NEED-BASED GRANTS CAN BE ALLOCATED TO RETURNING STUDENTS BASED ON PREVIOUS YEARS AS LONG AS FINANCIAL NEED IS STILL PRESENT. ACADEMIC SCHOLARSHIPS CONTINUE BASED ON THE STUDENT'S CUMULATIVE GPA AT THE END OF THE YEAR. X X X true true X X X X X X false false false false false false false false false RICHARD GIESE PRESIDENT 288560 0 1000 0 7273 0 90809 0 38874 0 426516 0 0 0 LARRY KEHRES ATHLETIC DIRECTOR 252470 0 21000 0 1257 0 32500 0 14977 0 322204 0 100000 0 PATRICIA DRAVES VP FOR ACADEMIC AFFAIRS 177355 0 1000 0 1020 0 18509 0 18765 0 216649 0 0 0 PATRICK HEDDLESTON VP BUSINESS AFFAIRS/TREASURER 171845 0 1000 0 1020 0 18021 0 33954 0 225840 0 0 0 GREGORY KING VP FOR ADVANCEMENT 158563 0 1000 0 9986 0 16400 0 5696 0 191645 0 0 0 AMY TOMKO VP FOR ENROLLMENT SERVICES 144401 0 1000 0 3036 0 14848 0 11725 0 175010 0 0 0 JOHN FRAZIER VP FOR STUDENT AFFAIRS 124425 0 1000 0 1020 0 13546 0 22066 0 162057 0 0 0 SHARON LUKE DIRECTOR OF PHYS. ASST. PROG. 121800 0 1000 0 408 0 11103 0 31848 0 166159 0 0 0 COMPENSATION INFORMATION PART 1 QUESTION 1A THE PRESIDENT AND THE VP OF ADVANCEMENT HAVE COUNTRY CLUB DUES PAID BY THE UNIVERSITY FOR BUSINESS ENTERTAINMENT PURPOSES. THE DUES IN COLUMN III ARE TAXABLE FOR PERSONAL USE. USAGE IS DOCUMENTED TO DETERMINE THE PERSONAL VERSUS BUSINESS USE. HOUSING FOR THE PRESIDENT IS PROVIDED BY THE UNIVERSITY AND REQUIRED BY CONTRACT. THE RESIDENCE IS CONTIGUOUS TO THE CAMPUS, THE PRESIDENT IS REQUIRED TO LIVE THERE AND IS REQUIRED TO CONDUCT UNIVERSITY-RELATED BUSINESS PER HIS CONTRACT. DUE TO CODE SECTION 117 EXCLUSION, THIS AMOUNT IS NOT INCLUDED IN TAXABLE INCOME. PART II COLUMN C FOR PRESIDENT GIESE INCLUDES DEFERRED COMPENSATION OF $50,000 AND PAYMENTS INTO A 403(B) AND 457(B) PLAN ESTABLISHED BY THE UNIVERSITY. MR. KEHRES' BASE COMPENSATION INCLUDES A $100,000 PAYMENT FOR A DEFERRED COMPENSATION THAT ACCRUED OVER THE LAST FOUR YEARS AS IDENTIFIED IN COLUMN F. A STATE OF OHIO HIGHER EDUCATION FACILITY 346849674 67756BSH4 2006-07-26 16408159 STUDENT RESIDENCE - NEW FACILITIES false false false B STATE OF OHIO HIGHER EDUCATION FACILITY 346849674 67756A2G6 2010-07-26 11204308 STUDENT RESIDENCE - NEW AND RENOVA false false false A 0 0 17207488 0 1344722 0 236713 0 0 15626053 0 0 2008 false false true true B 0 0 11216494 825252 0 0 216900 0 169720 10004648 0 0 2011 false false true true A false false false false 0 false false false true B false false false false 0 false false false true A false false false true false false 0 false 0 false true B false true false false false false 0 false 0 false true A false B false SCHEDULE K, PART IV, COLUMN A, LINE 2C THE DATE THE REBATE COMPUTATION WAS PERFORMED WAS 9/21/11. 53030 SCHOLARSHIPS SCHOLARSHIPS JEFFREY DRAVES HUSBAND OF P.DRAVES 83319 COMPENSATION false X 51 739735 AVERAGE STOCK COST false true true SCHEDULE M QUESTION 32B THE UNIVERSITY USES STIFEL NICOLAUS TO LIQUIDATE GIFTS OF STOCK. FORM 990, PART VI, QUESTION 11B REVIEW IS CONDUCTED BY FINANCE, COMPENSATION AND AUDIT COMMITTEES OF THE BOARD OF TRUSTEES DURING A JOINT MEETING BEFORE THE 990 IS FILED. AFTER THIS REVIEW, A COPY OF THE FORM IS PROVIDED TO ALL BOARD MEMBERS AND THEN SUBMITTED TO THE IRS. PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY FORM 990, PART VI, QUESTION 12C COMPLIANCE WITH UNIVERSITY POLICY ON CONFLICT OF INTEREST IS CONDUCTED BY THE AUDIT COMMITTEE. EVERY TRUSTEE IS REQUIRED TO FILL OUT A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. TRUSTEES ARE REQUIRED TO DISCLOSE ACTUAL OR POTENTIAL CONFLICT OF INTEREST IN ANY TRANSACTION FOR THE UNIVERSITY THAT INVOLVES THEMSELVES OR MEMBERS OF THEIR IMMEDIATE FAMILIES. A SUMMARY OF ALL THE ANSWERS FROM THE QUESTIONNAIRE IS SENT TO MEMBERS OF THE AUDIT COMMITTEE FOR REVIEW AND ANY RELATIONSHIPS ARE ASSESSED TO ENSURE THEY ARE IN COMPLIANCE WITH THE POLICY. POTENTIAL MATTERS UNDER THE POLICY ARE ESCALATED AND REVIEWED BY THE CHAIR OF THE COMMITTEE AND THE PRESIDENT, AS WELL AS LEGAL COUNSEL IF NECESSARY. TRUSTEES WITH ANY DISCLOSED CONFLICT MUST REFRAIN FROM USING PERSONAL INFLUENCE IN THE MATTER AND WILL RECUSE THEMSELVES FROM ANY DISCUSSIONS AND/OR VOTING ON THE MATTER. THE BOARD OF TRUSTEES, AFTER EXERCISING ITS BUSINESS JUDGMENT AND DISCRETION, WILL MAKE A DETERMINATION IF THE TRANSACTION IS REASONABLE, FAIR AND CONSISTENT WITH UNIVERSITY PRACTICES. REVIEW OF CEO OR TOP MGMT OFFICIAL COMPENSATION FORM 990, PART VI, QUESTION 15A & 15B THE BOARD HAS ESTABLISHED A COMPENSATION COMMITTEE THAT REVIEWS A COMPENSATION COMPARATIVE OF OTHER OHIO ATHLETIC CONFERENCE (OAC) SCHOOLS AS WELL AS A LIST OF 22 COMPETITOR INSTITUTIONS TO EVALUATE THE SALARY OF THE PRESIDENT AND VICE PRESIDENTS. THE RESULTS ARE REVIEWED BY THE COMPENSATION COMMITTEE, APPROVED BY THE EXECUTIVE COMMITTEE AND DISCLOSED TO THE FULL BOARD OF TRUSTEES. EXPLAIN HOW GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC FORM 990, PART VI, QUESTION 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. NET ASSETS RECONCILIATION PART XI, LINE 9 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 1,746,581 CHANGE IN VALUE OF INTEREST RATE SWAP (13,060) TOTAL: 1,733,521 RAIDERS CORNER LLC 1972 CLARK AVE ALLIANCE OH 44601 340714687 RENTAL OH 216490 2468131 MOUNT UNION CHARITABLE REMAINDER TRUSTS (21) 1972 CLARK AVE ALLIANCE OH 44601 CHARITABLE TR OH false false false false false false false false false false false false false false false false false false false false