2015-10-14T15:33:38-05:00 2015-05-31 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2014-06-01 344429091 OHIO NORTHERN UNIVERSITY OFFICE OF THE CONTROLLER % WILLIAM H BALLARD OHIO 4197722000 525 SOUTH MAIN STREET ADA OH 45810 WILLIAM H BALLARD VP FINANCIAL AFFAIRS 4197722000 2015-10-15 true Joyce A Dulworth P00151125 2604604000 2014 2016-02-25 16:41:14Z DR DANIEL A DIBIASIO 525 S MAIN STREET ADA OH 45810 256886949 false X WWW.ONU.EDU X 1871 OH OHIO NORTHERN'S PURPOSE IS TO HELP STUDENTS DEVELOP INTO SELF-RELIANT, MATURE INDIVIDUALS OPEN TO THE CONTEMPORARY WORLD, ACTIVE IN LEARNING AND SENSITIVE TO HIGHER VALUES. 38 35 1929 770 360337 9646188 9273384 142129739 117837708 10014091 11739958 107376 308786 161897394 139159836 63941887 43946767 0 0 51305282 50129341 0 0 1478060 41777032 41325413 157024201 135401521 4873193 3758315 366829044 357348036 121288787 120850364 245540257 236497672 X OHIO NORTHERN UNIVERSITY, A UNITED METHODIST-RELATED INSTITUTION OF HIGHER LEARNING, SEEKS TO EDUCATE AND GRADUATE STUDENTS ACCOMPLISHED IN SCHOLASTIC ACHIEVEMENT, PREPARED FOR A USEFUL LIFE AND MEANINGFUL CAREER, AND INSPIRED WITH A DESIRE TO CONTRIBUTE TO THE GOOD OF HUMANKIND CONSISTENT WITH JUDEO-CHRISTIAN IDEALS. OHIO NORTHERN UNIVERSITY IS A LEADING, PRIVATE, STUDENT-CENTERED INSTITUTION OF INCREASING REGIONAL AND NATIONAL PROMINENCE. IT OFFERS A DIVERSE, DYNAMIC, AND UNIQUE LEARNING COMMUNITY OFFERING RIGOROUS PROFESSIONAL PROGRAMS IN PARTNERSHIP WITH THE ARTS AND THE SCIENCES TO PREPARE INDIVIDUALS FOR LIFELONG CHALLENGES IN THE 21ST CENTURY. false false 121353628 43946767 117837708 OHIO NORTHERN UNIVERSITY CURRENTLY HAS 3,695 STUDENTS IN ATTENDANCE. THROUGH THE ACADEMIC PROGRAMS AND SERVICES PROVIDED, THE STUDENTS ARE ABLE TO EXCEL AND CHALLENGE THEMSELVES. THE UNIVERSITY GIVES TO STUDENTS THE OPPORTUNITY TO PURSUE USEFUL AND MEANINGFUL CAREERS AND PREPARES THEM TO BE RESPONSIBLE CITIZENS. 121353628 true true false false false false false true false true true true false true true false false true true false true false false false true false false true true true true false false false false false false false false true false false false false false false true true true false false true 280 0 1929 true true true false false false false true true true 1 false false false X 38 35 true false false false false false false true true false false true true true true true true true true false X WILLIAM H BALLARD 4197722000 525 SOUTH MAIN STREET ADA OH 45810 DR DANIEL A DIBIASIO PRESIDENT 45.0 0.0 X X 335600 0 77289 DR JEFFERY C ALLISON FACULTY & CHAIR OF UNIVERSITY 45.0 0.0 X 107186 0 15152 DR GREG M ALLENBY TRUSTEE 1.0 0.0 X 0 0 0 JOHN J BISHOP TRUSTEE 1.0 0.0 X 0 0 0 LARRY BOORD TRUSTEE 1.0 0.0 X 0 0 0 DR DONALD CAMPBELL TRUSTEE 1.0 0.0 X 0 0 0 THOMAS COMPTON TRUSTEE 1.0 0.0 X 0 0 0 CHERYL B COTNER TRUSTEE 1.0 0.0 X 0 0 0 JASON DUFF TRUSTEE 1.0 0.0 X 0 0 0 JENNIFER FROMMER TRUSTEE 1.0 0.0 X 0 0 0 GINA GRANDILLO TRUSTEE 1.0 0.0 X 0 0 0 REV DAVID C HARRIS TRUSTEE 1.0 0.0 X 0 0 0 PAMELA S HERSHBERGER TRUSTEE 1.0 0.0 X 0 0 0 DR JOHN HULL TRUSTEE 1.0 0.0 X 0 0 0 TONYA J HUNTER TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL C KAUFMANN TRUSTEE 1.0 0.0 X 0 0 0 JAMES LEHR KENNEDY TRUSTEE 1.0 0.0 X 0 0 0 DR ROBERT D KERSCHER TRUSTEE 1.0 0.0 X 0 0 0 DR CARLA F KIM TRUSTEE 1.0 0.0 X 0 0 0 FREDERICK C KUCKLICK TRUSTEE 1.0 0.0 X 0 0 0 JOANNE G LIPSKI TRUSTEE 1.0 0.0 X 0 0 0 THE HONORABLE BENJAMIN H LOGAN II TRUSTEE 1.0 0.0 X 0 0 0 DR OSCAR J MIFSUD CHAIRMAN OF THE BOARD 1.0 0.0 X X 0 0 0 DOUGLAS F MOCK TRUSTEE 1.0 0.0 X 0 0 0 ANTHONY R MOORE TRUSTEE 1.0 0.0 X 0 0 0 DR CANDADA MOORE TRUSTEE 1.0 0.0 X 0 0 0 JOHN NEE TRUSTEE 1.0 0.0 X 0 0 0 BISHOP GREGORY V PALMER TRUSTEE 1.0 0.0 X 0 0 0 DR MARK J PALMER TRUSTEE 1.0 0.0 X 0 0 0 MARTIN S PAUL TRUSTEE 1.0 0.0 X 0 0 0 BRENDA REICHELDERFER TRUSTEE 1.0 0.0 X 0 0 0 CHRISTIANE SCHMENK TRUSTEE 1.0 0.0 X 0 0 0 JANICE P SHORTS TRUSTEE 1.0 0.0 X 0 0 0 DR ROBERT C SMITH TRUSTEE 1.0 0.0 X 0 0 0 DANIEL B WALKER VICE CHAIRMAN 1.0 0.0 X X 0 0 0 REVEREND MERLE WALTER TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM WITTEN TRUSTEE 1.0 0.0 X 0 0 0 DR CHARLES YOOST TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM H BALLARD VP FOR FINANCIAL AFFAIRS 45.0 0.0 X 174192 0 21428 SHARON STECHSCHULTE SECRETARY 45.0 0.0 X 57115 0 9829 DAVID C CRAGO VICE PRESIDENT FOR ACADEMIC AF 45.0 0.0 X 261550 0 23159 HOWARD N FENTON III FACULTY 45.0 0.0 X 413612 0 18446 BRUCE FRENCH FACULTY 45.0 0.0 X 296989 0 11931 DR TERRY MARIS FACULTY 45.0 0.0 X 227578 0 10904 RICHARD A BALES DEAN - COLLEGE OF LAW 45.0 0.0 X 187395 0 31348 DR JENELLE SOBOTKA FACULTY 45.0 0.0 X 173829 0 15033 2235046 0 234519 70 false true false SODEXO SERVICES INC 4880 PAYSHPERE CIR CHICAGO IL 60674 DINING SERVICES 4729640 SODEXO INC AFFILIATES 4880 PAYSPHERE CIR CHICAGO IL 60674 MAINTENANCE SERVICES 4306318 VORYS SATER SEYMOUR AND PEASE L P O BOX 73487 CLEVELAND OH 44193 LEGAL SERVICES 756575 160OVER90 INC 1 S BROAD ST FLOOR 10 PHILADELPHIA PA 191073420 BRANDING CONSULTING 531752 PERRY'S HEATING AIR CONDITIONING 3855 S WAPAKONETA RD LIMA OH 458069457 CONSTRUCTION SERVICE 298156 18 65989 1761881 7445514 9273384 TUITION AND FEES 611710 95221347 95221347 AUXILIARY 611710 21607449 21607449 OTHER INCOME 900099 1008912 1008912 117837708 3016303 3016303 0 0 0 0 0 126376042 117678912 8697130 8723655 26525 8697130 23175 65989 48201 -25026 -25026 0 0 INVESTMENT INCOME FROM K-1 523000 333812 333812 333812 139159836 117837708 360337 11688407 X 177663 177663 43769104 43769104 0 0 1355565 499051 856514 152638 152638 37733712 32582619 4268073 883020 2218632 1831641 329113 57878 5941199 5227636 628321 85242 2727595 2295936 373659 58000 0 584741 11614 573127 134631 135 134496 0 0 252836 252836 9214537 6737069 2336477 140991 855692 406869 403275 45548 1949714 1857099 56734 35881 396780 167284 229496 0 4774652 4678893 71522 24237 2118806 1901056 123827 93923 0 0 1962429 1746245 216184 0 7313572 6938072 375500 781188 383536 396675 977 HOSPITALITY 871501 684185 139829 47487 COGS - 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THE COLLECTION INCLUDES APPROXIMATELY 400 ITEMS AND IS DISPLAYED IN SEVERAL LOCATIONS ON CAMPUS. THESE COLLECTIONS ARE USED BY THE UNIVERSITY FOR PUBLIC EXHIBITION AND SCHOLARLY RESEARCH FOR THE OHIO NORTHERN UNIVERSITY COMMUNITY. SCHEDULE D PART V ENDOWMENT FUNDS QUESTION 4: ENDOWMENT FUNDS OF THE UNIVERSITY ARE USED TO PROVIDE SCHOLARSHIP OPPORTUNITIES TO ELIGIBLE STUDENTS AS WELL AS ENHANCING EXPERIENTIAL LEARNING OPPORTUNITIES TO THE STUDENTS ATTENDING THE UNIVERSITY. ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ACCOUNTING STANDARDS CODIFICATION (ASC) 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. PART XI & Part XII LINE 2D: SPECIAL EVENTS RECLASS $48,201 LINE 4B: STUDENT AID RECLASS $43,769,104 LINE 2D: SPECIAL EVENTS RECLASS $48,201 LINE 4B: STUDENT AID RECLASS $43,769,104 LOSS ON INN REMEDIATION $154,043 TOTAL: $43,923,147 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I QUESTION 3 OHIO NORTHERN UNIVERSITY POSTS ITS RACIALLY NONDISCRIMINATORY POLICY ON ITS WEBSITE AND MARKETING MATERIALS. QUESTION 6A OHIO NORTHERN UNIVERSITY RECEIVES GOVERNMENTAL ASSISTANCE SUCH AS PELL, FSEOG AND FEDERAL WORK-STUDY GRANTS AND STAFFORD, PERKINS, HEALTH PROFESSIONS, AND NURSING STUDENT LOANS. Central America and the Caribbean Program Services STUDY ABROAD 11120 East Asia and the Pacific Program Services STUDY ABROAD 29120 Europe (Including Iceland and Greenland) Program Services STUDY ABRAOD 104586 North America Program Services STUDY ABROAD 51775 Sub-Saharan Africa Program Services STUDY ABROAD 6240 Central America and the Caribbean Investments 3975108 4177949 4177949 true false true true true false SCHEDULE F, PART I, LINE 2 GRANT FUNDS ARE USED TO SUPPORT STUDY ABROAD ACTIVITIES FOR OHIO NORTHERN UNIVERSITY STUDENTS. SUCCESSFUL COMPLETION OF ACCREDITED COURSEWORK IS REQUIRED IN ORDER FOR STUDENTS TO RECEIVE THESE FUNDS. ATHLETICS GOLF 34816 26941 7875 13100 2152 2892 979 BUSINESS GOLF 45148 34648 10500 2041 20210 1948 1 9200 4400 4800 1209 1440 2172 57 89164 65989 23175 13100 5402 21650 5064 2984 48200 -25025 true ADA-LIBERTY JOINT AMBULANCE DISTRICT 530 N GILBERT ST ADA OH 45810 346720624 118644 OPERATIONAL SUPPORT VILLAGE OF ADA 115 W BUCKEYE AVE ADA OH 45810 346400003 35302 INFRASTURCTURE SUPPORT LIBERTY TOWNSHIP TRUSTEES 110 E BUCKEYE AVE ADA OH 45810 346400772 83897 OPERATIONAL SUPPORT 3 GRANTS AND ALLOCATIONS 2833 43769104 SCHEDULE I, PART I, LINE 2 SCHOLARSHIPS AND FINANCIAL AID ARE AWARDED ON THE BASIS OF NEED AND MERIT. FUNDS ARE APPLIED TO INDIVIDUAL ACCOUNTS, AND RECORDS ARE MAINTAINED IN ACCORDANCE WITH THE UNIVERSITY'S DOCUMENT RETENTION AND DESTRUCTION POLICY. X X X true true X X X X true false false false false false false false false DR DANIEL A DIBIASIO PRESIDENT 324840 0 0 0 10760 0 18050 0 59239 0 412889 0 0 0 WILLIAM H BALLARD VP FOR FINANCIAL AFFAIRS 174192 0 0 0 0 0 12768 0 8660 0 195620 0 0 0 HOWARD N FENTON III FACULTY 163612 0 0 0 250000 0 9920 0 8526 0 432058 0 0 0 BRUCE FRENCH FACULTY 107516 0 0 0 189473 0 7074 0 4857 0 308920 0 0 0 DR TERRY MARIS FACULTY 85047 0 0 0 142531 0 6047 0 4857 0 238482 0 0 0 RICHARD A BALES DEAN - COLLEGE OF LAW 153671 0 0 0 33724 0 14047 0 17301 0 218743 0 0 0 DR JENELLE SOBOTKA FACULTY 173829 0 0 0 0 0 12283 0 2750 0 188862 0 0 0 DAVID C CRAGO VICE PRESIDENT FOR ACADEMIC AF 261550 0 0 0 0 0 18447 0 4712 0 284709 0 0 0 SCHEDULE J, PART I, LINE 1A EXPLANATION OF BENEFITS SPOUSAL TRAVEL IS PROVIDED TO THE PRESIDENT AND HIS WIFE DURING SOLICITATION EVENTS PRIMARILY IN THE WINTER/SPRING MONTHS TO ASSIST IN BUILDING RELATIONSHIPS BETWEEN THE UNIVERSITY AND DONORS. THE PRESIDENT'S WIFE SERVES AS THE COMMUNITY LIAISON AND SHE IS AN INTEGRAL PART OF THE UNIVERSITY RELATIONS. AS A RESULT, THE SPOUSAL TRAVEL IS NOT INCLUDED IN TAXABLE INCOME BECAUSE THERE IS A SUBSTANTIAL BUSINESS PURPOSE FOR THIS BENEFIT. THE UNIVERSITY FURNISHES A RESIDENCE TO THE PRESIDENT FOR THE CONVENIENCE OF THE UNIVERSITY. THE PRESIDENT IS REQUIRED TO LIVE IN THE RESIDENCE AS A CONDITION OF HIS EMPLOYMENT, AND THE RESIDENCE IS CONTIGUOUS TO CAMPUS. THE VALUE OF THE OCCUPANCY OF THE RESIDENCE IS NOT INCLUDED IN HIS TAXABLE INCOME. THE PRESIDENT ALSO REGULARLY CONDUCTS BUSINESS IN THE HOME INCLUDING STUDENT EVENTS, DONOR RECEPTIONS, BUSINESS MEETINGS AND OTHER BUSINESS RELATED MATTERS. SOCIAL CLUB DUES ARE PROVIDED FOR BUSINESS PURPOSES ONLY TO THE PRESIDENT. SCHEDULE J, PART I, LINE 4A IN 2015, THE UNIVERSITY IMPLEMENTED SOME EMPLOYEE REDUCTIONS, PRIMARILY THROUGH A ONE-TIME VOLUNTARY RETIREMENT OPTION TO CERTAIN ELIGIBLE EMPLOYEES. HOWARD N. FENTON, III, BRUCE FRENCH, AND TERRY MARIS PARTICIPATED IN THE RETIREMENT OPTION WHICH RESULTED IN PAYMENTS FOR SEVERANCE OF $250,000, $189,473, AND $142,531 RESPECTIVELY. A COUNTY OF HARDIN OHIO 346400612 2014-03-17 45825000 REISSUING 2013A AND 2013B BONDS false false false B COUNTY OF HARDIN OHIO 346400612 2014-11-13 18515000 REFINANCING SERIES 2005 BONDS false false false A 3040000 0 45825000 0 0 0 0 0 0 0 0 0 2014 true false true true B 625000 0 18515000 0 0 0 0 0 0 0 0 0 2014 false true true true A false false false false 0 true false false false B false false false false 0 true false false false A false true false false 0 false 0 false false B false true false false 0 false 0 false false A true B true DEAN B PAUL FAMILY OF BOARD MEMBER 79905 EMPLOYEE COMPENSATION false TONYA D PAUL FAMILY OF BOARD MEMBER 72733 EMPLOYEE COMPENSATION false FORM 990, PART VI, SECTION A QUESTION 1B: DR. DANIEL DIBIASIO AND DR. JEFFERY C. ALLISON ARE PAID EMPLOYEES OF THE UNIVERSITY. THEREFORE, THEY ARE NOT CONSIDERED INDEPENDENT VOTING MEMBERS OF THE BOARD. MARTIN PAUL, BOARD MEMBER, HAS A SON AND DAUGHTER-IN-LAW WHO ARE PAID EMPLOYEES OF THE UNIVERSITY. SEE SCHEDULE L. QUESTION 2: JOHN BISHOP - BUSINESS RELATIONSHIP WITH ROBERT C. SMITH ANTHONY MOORE - BUSINESS RELATIONSHIP WITH ROBERT C. SMITH ROBERT C. SMITH - BUSINESS RELATIONSHIP WITH JOHN BISHOP AND ANTHONY MOORE FORM 990, PART VI, SECTION B QUESTION 11A: BY LEGALLY ADOPTED RESOLUTION, THE BOARD OF TRUSTEES HAS AUTHORIZED AND DIRECTED THE AUDIT COMMITTEE TO REVIEW THE FORM 990 (AND ANY RELATED SCHEDULES, FORMS AND OTHER DOCUMENTS) ON BEHALF OF THE BOARD PRIOR TO THE FILING OF THE FORM 990 WITH THE INTERNAL REVENUE SERVICE. EACH TRUSTEE SUBSEQUENTLY RECEIVES A COPY OF THE FORM 990. QUESTION 12C: THE BOARD OF TRUSTEES HAS ADOPTED A CONFLICT OF INTEREST POLICY AS POLICY STATEMENT #2 TO ITS BY-LAWS. THE POLICY AFFIRMS THAT TRUSTEES, LIFE TRUSTEES, OFFICERS, ADMINISTRATORS, FACULTY AND OTHER EMPLOYEES HAVE THE OBLIGATION TO EXERCISE THEIR AUTHORITY AND TO CARRY OUT THE DUTIES OF THEIR RESPECTIVE POSITIONS FOR THE SOLE BENEFIT OF THE UNIVERSITY. THE AUDIT COMMITTEE OF BOARD OF TRUSTEES HAS THE RESPONSIBILITY TO REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THE POLICY. AMONG OTHER ACTIONS, THE AUDIT COMMITTEE ANNUALLY SURVEYS EACH TRUSTEE, OFFICER AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS TO ASSURE DISCLOSURE OF INTERESTS THAT COULD GIVE RISE TO CONFLICTS. IN ADDITION, THE AUDIT COMMITTEE, IN ITS SOLE DISCRETION, HAS THE AUTHORITY TO DETERMINE WHETHER A CONFLICT EXISTS AND TO RECOMMEND A COURSE OF ACTION TO RESOLVE THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT'S COMPENSATION IS ANNUALLY REVIEWED BY THE COMMITTEE ON TRUSTEESHIP OF THE BOARD OF DIRECTORS. FOR THIS REVIEW, HUMAN RESOURCES OBTAINS COMPARABILITY STUDY DATA FROM THE COLLEGE AND UNIVERSITY PROFESSIONAL ASSOCIATION (CUPA) FOR HUMAN RESOURCES, THE CHRONICLE OF HIGHER EDUCATION, AND COMPENSATION NUMBERS FROM SIMILAR UNIVERSITIES. THE COMMITTEE ANALYZES THIS INFORMATION DURING THE REVIEW PROCESS AND USES THE DATA AS A REVIEW STANDARD. AN ANNUAL EVALUATION OF THE PRESIDENT IS MADE IN CONJUNCTION WITH THE ANNUAL SALARY REVIEW BY THE COMMITTEE ON TRUSTEESHIP OR BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15B THE PRESIDENT PERFORMS THE ANNUAL COMPENSATION REVIEWS OF OFFICERS AND KEY EMPLOYEES USING COMPARABILITY INFORMATION PROVIDED BY HUMAN RESOURCES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST. ANNUAL AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE UNIVERSITY'S WEBSITE. PART XI LINE 9 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT $72,512 ACTUARIAL ADJUSTMENT TO POSTRETIREMENT LIABILITY ($4,887,306) AMORTIZATION OF BOND COSTS ($166,627) LOSS ON EXTINGUISHMENT OF DEBT ($130,999) CHANGE IN BENEFICIAL INTEREST PERPETUAL TRUSTS $178,099 TOTAL ($4,934,321) ONE-TIME RESTRUCTURING EXPENSE IN 2015, THE UNIVERSITY IMPLEMENTED SOME EMPLOYEE REDUCTIONS, PRIMARILY THROUGH A ONE-TIME VOLUNTARY RETIREMENT OPTION TO CERTAIN ELIGIBLE EMPLOYEES. THESE ACTIONS RESULTED IN PAYMENTS FOR SEVERENCE AND FRINGE BENEFITS OF $2,677,510. POLAR ENTERPRISES 402 WEST COLLEGE AVENUE UNIT 1089 ADA OH 45810 272573390 ENTREPRENEUR OH 501(C)(3) 9 NA true THE INN AT ONU MANAGEMENT COMPANY 401 WEST COLLEGE AVENUE ADA OH 45810 263068091 HOTEL/RESTAURANT OH ONU C CORP 518534 167540 1.00000 true CHARITABLE REMAINDER TRUSTS (11) CHAR. REM. TRUSTS OH NA TRUST false PERPETUAL TRUSTS (2) PERPETUAL TRUST OH NA TRUST false false false false false false false false false false false false false false true false true true false false THE INN AT OHIO NORTHERN UNIVERSITY MGMT CO P 928087 FMV THE INN AT OHIO NORTHERN UNIVERSITY MGMT CO Q 2156036 FMV