2015-12-10T11:27:52-06:00 2015-04-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2014-05-01 344427516 TIFFIN UNIVERSITY % ROBERT G WATSON TIFF 4194483278 155 MIAMI STREET TIFFIN OH 448832161 LEON WYDEN VP - FINANCE & ADMINISTRATION 4194483278 2016-03-15 true Joyce A Dulworth P00151125 2604604000 2014 2016-03-07 17:11:31Z DR CURTIS CHARLES 155 MIAMI STREET TIFFIN OH 448832161 69945865 false X WWW.TIFFIN.EDU X 1888 OH WE ARE A PRIVATE, COEDUCATIONAL UNIVERSITY IN TIFFIN, OHIO. WE OFFER UNDERGRADUATE AND GRADUATE DEGREE PROGRAMS FOR MOTIVATED STUDENTS SEEKING REAL WORLD EXPERIENCE. 13 11 1107 13 0 0 2187360 1036850 61759272 61149882 280840 409247 1647557 1686096 65875029 64282075 18838468 19452103 0 0 22476119 23097459 0 0 997953 21989339 17072017 63303926 59621579 2571103 4660496 82310302 83508845 41270425 37740991 41039877 45767854 X THE MISSION OF TIFFIN UNIVERSITY IS TO OFFER QUALITY, PROFESSIONALLY-FOCUSED, LEARNING-CENTERED UNDERGRADUATE AND GRADUATE DEGREE PROGRAMS AND LIFE-LONG LEARNING OPPORTUNITIES TO PREPARE TRADITIONAL COLLEGE-AGE STUDENTS AND ADULT STUDENTS FOR SUCCESSFUL CAREERS AND FOR PRODUCTIVE AND SATISFYING LIVES OF EXCELLENCE, LEADERSHIP AND SERVICE. FURTHERMORE, WE WORK WITH EMPLOYERS AND SPECIFIC PROFESSIONS TO ANTICIPATE, DESIGN, AND DELIVER EFFECTIVE ACADEMIC PROGRAMS THAT REFLECT EVOLVING PROFESSIONAL NEEDS AND INTELLECTUAL REQUIREMENTS OF THE FUTURE. false false 51894068 19452103 62805786 STUDENTS HAVE ACCESS TO SOME OF THE BEST UNDERGRADUATE, GRADUATE, AND DEGREE COMPLETION PROGRAMS AND CAN DECIDE WHETHER TO PURSUE THEIR DEGREE ON CAMPUS, ONLINE, OR ENJOY A LITTLE BIT OF BOTH. SOME OF OUR MOST POPULAR PROGRAMS, MANY OF WHICH ARE NATIONALLY RECOGNIZED, INCLUDE HOMELAND SECURITY/TERRORISM; SPORTS AND RECREATION MANAGEMENT; COMMUNICATION; AND BUSINESS MANAGEMENT, TO NAME A FEW. 51894068 true true false false false false false true false true true false false false true false true false true false true false false false true false false false true true true false false false false false true false true false false true false false false false false false false false true 108 0 true 1107 true false false false false false true true false false false false X 13 11 true false false false false false false true true false false false true true true true true true true false X ROBERT G WATSON 4194483278 155 MIAMI STREET TIFFIN OH 448832161 LARRY ADELSPERGER TRUSTEE 1.0 0.0 X 0 0 0 ANDREW FELTER TRUSTEE 1.0 0.0 X 0 0 0 JOSEPH HARRIS TRUSTEE 1.0 0.0 X 0 0 0 JANICE HILLIARD TRUSTEE 1.0 0.0 X 0 0 0 ROBERT HISRICH TRUSTEE 1.0 0.0 X 0 0 0 CLAIRE JOHANSEN TRUSTEE, BOARD CHAIR 1.0 0.0 X X 0 0 0 DIANA KIRK TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL KLEPPER TRUSTEE, BOARD VICE-CHAIR 1.0 0.0 X X 0 0 0 DAVID MITCHELL TRUSTEE 1.0 0.0 X 0 0 0 FRANK MURPHY TRUSTEE 1.0 0.0 X 0 0 0 TIMOTHY PARADISO TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM REINEKE SR TRUSTEE, BOARD SECRETARY 1.0 0.0 X X 0 0 0 REGINALD WILKINSON TRUSTEE 1.0 0.0 X 0 0 0 PAUL MARION PRESIDENT 40.0 0.0 X 415297 0 32087 LILLIAN SCHUMACHER VICE PRESIDENT 40.0 0.0 X 126835 0 10478 LEON WYDEN VICE PRESIDENT/TREASURER 40.0 0.0 X 145480 0 25129 RON SCHUMACHER VICE PRESIDENT 40.0 0.0 X 134785 0 24377 LORI HALL VICE PRESIDENT 40.0 0.0 X 114351 0 44379 JEREMY MARINIS VICE PRESIDENT 40.0 0.0 X 114328 0 27423 TERESA SHAFER ASST. VP OF ACADEMIC AFFAIRS 40.0 0.0 X 101452 0 23934 1152528 0 187807 7 false true false AVI FOODSYSTEMS INC 2590 ELM ROAD NE WARREN OH 44484 FOOD SERVICE 2173456 ELLUCIAN COMPANY LP 62578 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 ITS SERVICE 1194322 DAC GROUPCLEVELAND INC PO BOX 842862 BOSTON MA 02284 CPL MARKETING 1050809 LOURDES COLLEGE 6832 CONVENT BOULEVARD SYLVANIA OH 43560 EDUCATIONAL 606346 METZGERS 207 ARCO DRIVE TOLEDO OH 43607 PRINTING & MAILING 324513 35 77657 348019 611174 121654 1036850 STUDENT TUITION & FEES 611600 52842477 52842477 RESIDENCE HALL 611600 5286607 5286607 HEALTH SERVICES 611600 23729 23729 OTHER INCOME 611600 418783 418783 TUITION & FEES FROM TEACH OUT OF JOINT VENTURE 611600 2578286 2578286 61149882 406710 406710 0 0 29843 29843 0 29843 29843 1954447 1951910 2537 2537 2537 19626 77657 19277 349 349 0 5348507 3692603 1655904 1655904 0 64282075 62805786 439439 0 19452103 19452103 0 0 1123114 268187 713667 141260 0 18241898 16697507 1176764 367627 824403 713637 85810 24956 1579129 1316106 196134 66889 1328915 1151169 140047 37699 0 107787 107787 298499 298499 0 0 0 2312932 1028956 1248964 35012 1004176 943065 30079 31032 4118256 2525652 1402341 190263 482997 105238 372359 5400 0 2694671 2661102 30655 2914 356055 268849 62041 25165 0 128628 107132 21281 215 1011175 982643 28532 0 2614863 2302556 312307 494565 185782 308783 LIBRARY MEMBERSHIP FEES 181025 96473 62537 22015 STUDENT PROGRAM EXPENSES 1149585 971108 130971 47506 HEALTH SERVICE EXPENSES 116803 116803 59621579 51894068 6729558 997953 1040 890 12203261 12202896 192907 123264 1415017 1405563 0 0 0 0 809581 1204871 390291 300359 0 0 78904717 21489089 58153563 57415628 7539081 9183819 0 0 0 0 0 0 1605561 1671555 82310302 83508845 8393643 6575241 0 0 668702 1161467 30066676 28238605 0 0 0 0 1578897 1204353 0 0 562507 561325 41270425 37740991 X 35371190 39796218 1257484 1316996 4411203 4654640 41039877 45767854 82310302 83508845 X 4660496 129999 -62518 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 39817 X X X false 7979786 745754 433106 67159 9091487 7592542 25657 485434 123847 7979786 7092014 124713 531899 156084 7592542 5279642 1949162 -11835 124955 7092014 4973932 14578 388967 97835 5279642 0.38010 0.51200 0.10790 true false 6281674 6281674 55214328 10351827 44862501 10878206 8987735 1890471 6530509 2149527 4380982 57415628 0 FUNDS HELD FOR OTHERS 561325 561325 48671851 129999 3711880 3841879 44829972 19452103 19452103 64282075 43943874 3774398 3774398 40169476 19452103 19452103 59621579 SCHEDULE D, PART III, LINE 4 DESCRIPTION OF ART COLLECTIONS TIFFIN UNIVERSITY CAPITALIZES CONTRIBUTIONS OF ART AND SIMILAR ASSETS WHEN RECEIVED. THESE COLLECTIONS ARE HELD FOR THE EDUCATION OF THE TIFFIN COMMUNITY. PART V, LINE 4 THE UNIVERSITY'S ENDOWMENT FUND IS DESIGNATED FOR SCHOLARSHIPS, FUTURE CAPITAL EXPANSION PROJECTS, AND MAINTENANCE OF CURRENT FACILITIES. ASC (740) FOOTNOTE 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. PART XI LINE 2D COST OF GOODS SOLD $3,692,603 SPECIAL EVENTS EXPENSE $19,277 TOTAL: $3,711,880 PART XI Line 4B Student Aid and Discounts $19,452,103 PART XII LINE 2D COST OF GOODS SOLD $3,692,603 SPECIAL EVENTS EXPENSE $19,277 CHANGE IN FAIR VALUE OF SPLIT INTEREST AGREEMENTS $60,201 CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST $2,317 TOTAL: $3,774,398 PART XII Line 4B Student Aid and Discounts $19,452,103 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 TIFFIN UNIVERSITY'S FULL NON-DISCRIMINATION POLICY IS POSTED ONLINE ON THE UNIVERSITY WEBSITE UNDER THE INSTITUTIONAL DIVERSITY SECTION. THE POLICY IS ALSO CLEARLY PRINTED ON UNIVERSITY APPLICATIONS AND MATERIALS PRESENTED TO INCOMING AND PROSPECTIVE STUDENTS. SCHEDULE E, PART I, LINE 6A TIFFIN UNIVERSITY RECEIVES FEDERAL AND STATE FINANCIAL AID FROM THE FOLLOWING GOVERNMENT agencies: U.S. Department of Treasury, U.S. Department of Education, State of Ohio Department of Education, Ohio Tuition Trust, Pennsylvania Higher Education, and Veterans Administration. EUROPE (INCLUDING ICELAND AND GREENLAND) PROGRAM SERVICES US MBA PROGRAM 66715 EAST ASIA AND THE PACIFIC PROGRAM SERVICES US MBA PROGRAM 1918 68633 68633 false false false false false false GOLF OUTING 97283 77657 19626 320 7445 6965 4547 0 97283 77657 19626 320 7445 6965 4547 19277 349 true SCHOLARSHIPS AND DISCOUNTS 2391 19452103 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS TO U.S. MANAGEMENT DETERMINES THE ANNUAL GUIDELINE AMOUNT OF SCHOLARSHIPS AND DISCOUNTS. AWARDS ARE BASED ON VARIOUS CRITERIA AND TRACKED WITH BOARD APPROVED BUDGET. MONTHLY GENERATED REPORTS ARE USED TO MONITOR AWARDS PROGRAM. INDEPENDENT AUDITORS REVIEW ACCURACY OF FINANCIAL AID AWARDS AND RECIPIENTS' RECORDS. FUNDS ARE DISTRIBUTED BASED ON NEED AND MERIT. STUDENT AID IS HANDLED BY THE FINANCIAL AID DEPARTMENT AND CREDITED DIRECTLY TO THE STUDENT ACCOUNT. EACH STUDENT APPLIES FOR FINANCIAL AID BY FILLING OUT A FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA). THE AWARD IS BASED ON THE INFORMATION IN THIS APPLICATION. STUDENTS CAN ALSO APPLY FOR GRANTS AND SCHOLARSHIPS BASED ON ELIGIBILITY. X X X true true X X X X X false false false false false false false false false PAUL MARION PRESIDENT 385561 0 0 0 29736 0 17500 0 14587 0 447384 0 0 0 LEON WYDEN VICE PRESIDENT/TREASURER 144570 0 0 0 910 0 10745 0 14384 0 170609 0 0 0 RON SCHUMACHER VICE PRESIDENT 132348 0 0 0 2437 0 9765 0 14612 0 159162 0 0 0 LORI HALL VICE PRESIDENT 113795 0 0 0 556 0 8470 0 35909 0 158730 0 0 0 SCHEDULE J, PART I, LINE 1A PAUL MARION, UNIVERSITY PRESIDENT USES MOHAWK COUNTRY CLUB TO FACILITATE MEETINGS WITH PROSPECTIVE DONORS. THIS IS FOR BUSINESS USE ONLY AND IS SUBSTANTIATED PER THE ACCOUNTABLE PLAN RULES. IT IS NON-TAXABLE. PRESIDENT PAUL MARION RESIDES IN A UNIVERSITY OWNED HOUSE. THE MAJORITY OF THE HOUSE IS USED FOR UNIVERSITY FUNCTIONS INCLUDING RECEPTIONS, DINNERS AND OTHER BUSINESS EVENTS. THE FAIR MARKET VALUE OF THE PRESIDENT'S APARTMENT LOCATED IN THE SECOND LEVEL OF THE HOUSE HAS BEEN INCLUDED ON SCHEDULE J. THE FAIR MARKET VALUE OF THE HOUSING IS INCLUDED ON THE W-2 AS TAXABLE COMPENSATION. PRESIDENT PAUL MARION AND HIS WIFE ATTEND AN ANNUAL CONFERENCE WHICH IS PAID FOR BY THE UNIVERSITY. THE PURPOSES OF THE TRIP ARE BUSINESS RELATED. A OHIO HIGHER EDUCATION FACILITY COMMISSION 386849674 67756BUJ7 2013-06-28 31538190 REFUND PRIOR ISSUE/NEW BUILDING false false false A 1471514 0 31538190 0 0 0 0 0 385000 20600000 0 0 2013 true false true true A false false true true false 0.01940 0.01940 false false false true A false false true false true false 0 false 0 false true A true Paul Marion PRESIDENT Split Dollar Life In X 627048 627048 false true true 627048 21105 SCHOLARSHIP EDUCATIONAL WILLIAM REINEKE TRUSTEE 173114 VEHICLE LEASING false CLAIRE JOHANSEN TRUSTEE 144655 EQUINE FACILITY FEES false X 2 111954 FMV X COMPUTERS 1 9700 COST false true true PART I LINE 32B THE ORGANIZATION USES A BROKER TO LIQUIDATE CONTRIBUTED SECURITIES. PART VI, SECTION A, LINE 1B WILLIAM REINEKE AND CLAIRE JOHANSEN ARE BOTH CONSIDERED NON-INDEPENDENT VOTING MEMBERS OF THE BOARD DUE TO BUSINESS TRANSACTIONS REPORTED ON SCHEDULE L. PART VI, SECTION A, LINE 2 RON SCHUMACHER AND LILLIAN SCHUMACHER HAVE A FAMILY RELATIONSHIP. PART VI, SECTION A, LINE 11 TIFFIN UNIVERSITY'S FORM 990 IS REVIEWED BY THE CONTROLLER, VICE PRESIDENT OF FINANCE AND ADMINISTRATION, AND AN INDEPENDENT ACCOUNTING FIRM. A PUBLIC INSPECTION COPY OF THE FORM 990 IS ALSO PROVIDED TO THE FULL GOVERNING BODY BEFORE FILING. PART VI, SECTION B, LINE 12C ANNUAL WRITTEN AND SIGNED DISCLOSURE IS REQUIRED BY EACH OFFICER, TRUSTEE, AND KEY EMPLOYEE ON TIFFIN UNIVERSITY'S CONFLICT OF INTEREST FORM. IF A CONFLICT EXISTS, RESTRICTIONS WILL BE IMPOSED ON PERSONS WITH A CONFLICT SUCH AS PROHIBITING THEM FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTIONS. PART VI, SECTION B, LINE 15A THE PRESIDENT'S COMPENSATION IS DETERMINED BY THE BOARD OF TRUSTEES EXECUTIVE COMMITTEE. THE LAST REVIEW OF THE PRESIDENT'S COMPENSATION WAS IN 2013. PART VI, SECTION B, LINE 15B THE OFFICER'S COMPENSATION IS DETERMINED BY THE PRESIDENT. THE LAST REVIEW OF THE OFFICER'S COMPENSATION WAS IN 2013. PART VI, SECTION B, LINE 19 TIFFIN UNIVERSITY KEEPS ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ON SITE, AND THEY ARE MADE AVAILABLE UPON REQUEST. PART XI, LINE 9 CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST -2,317 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -60,201 TOTAL: -$62,518