THE CEDARVILLE UNIVERSITY: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- THE CEDARVILLE UNIVERSITY (EIN 31-0536647)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-02-09
- IRS object ID
- 201530409349300913
- Schema version
- 2013v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-02-09T15:06:30-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 972 Emerson Parkway STE A | AddressLine1 |
| City | Greenwood | City |
| State | IN | State |
| ZIP Code | 46143 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 310536647 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cedarville University | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CEDA | BusinessNameControlTxt |
| Phone | 9377667818 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 251 North Main Street | AddressLine1 |
| City | Cedarville | City |
| State | OH | State |
| ZIP Code | 453148501 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Christopher Sohn | PersonNm |
| Person Title | VP for Business | PersonTitleTxt |
| Phone | 9377667821 | PhoneNum |
| Signature | 2015-02-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | David C Moja | PreparerPersonNm |
| PTIN | P00747006 | PTIN |
| Phone | 3178852620 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Dr Thomas White | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 251 North Main Street | AddressLine1 |
| City | Cedarville | City |
| State | OH | State |
| ZIP Code | 453148501 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $122,681,861 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.cedarville.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1887 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | A Christ-centered learning comm. equipping students with an education grounded in biblical truth. | ActivityOrMissionDesc |
| Voting Members Governing Body | 24 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 23 | VotingMembersIndependentCnt |
| Total Employee | 3011 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $10,123,293 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,523,219 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $100,593,503 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $107,413,304 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,985,506 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,518,154 | CYInvestmentIncomeAmt |
| PY Other Revenue | $34,008 | PYOtherRevenueAmt |
| CY Other Revenue | $38,288 | CYOtherRevenueAmt |
| PY Total Revenue | $112,736,310 | PYTotalRevenueAmt |
| CY Total Revenue | $119,492,965 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $25,011,743 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $27,803,581 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $49,433,943 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $49,308,907 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,958,171 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $34,541,425 | PYOtherExpensesAmt |
| CY Other Expenses | $33,146,786 | CYOtherExpensesAmt |
| PY Total Expenses | $108,987,111 | PYTotalExpensesAmt |
| CY Total Expenses | $110,259,274 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,749,199 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $9,233,691 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $157,866,958 | TotalAssetsBOYAmt |
| Total Assets EOY | $165,068,676 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $36,170,747 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $32,166,868 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $121,696,211 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $132,901,808 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Cedarville University is a Christ-centered learning community, equipping students for lifelong leadership and service through an education marked by excellence and grounded in biblical truth. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $50,836,606 | ExpenseAmt |
| Revenue | $90,676,611 | RevenueAmt |
| Desc | Located in southwest Ohio, Cedarville University attracts 3,400 undergraduate, graduate, and online students to more than 100 areas of study. Cedarville is a Christ-centered learning community recognized nationally for rigorous academic programs, strong graduation and retention rates, accredited professional and health science offerings, and leading student satisfaction ratings. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $27,803,581 | ExpenseAmt |
| Grant | $27,803,581 | GrantAmt |
| Desc | Student Aid:Excellence is expected from everyone at Cedarville. We provide students in each of our 111 areas of study the resources and support necessary to meet our community's high standards for academic achievement. Graduates emerge from Cedarville well-prepared to succeed in a highly competitive professional environment. As a result, we are taking our well-earned place as one of the nation's best colleges. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $11,837,306 | ExpenseAmt |
| Revenue | $16,736,693 | RevenueAmt |
| Desc | Auxiliary Services:Cedarville is comitted to the development of the "whole person". From our student life initiatives to our curriculum design, all of our structures and strategies have been developed to produce graduates who will possess the expertise and character needed to engage their professional, social, and political spheres-of-influence with truth from God's unchanging Word. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $7,508,520 | ExpenseAmt |
| Desc | Student Services | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $7,508,520 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $97,986,013 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 5098 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 3011 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 24 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 23 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AZ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Brian Caviggiola | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9377667818 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 251 North Main Street | AddressLine1 |
| City | Cedarville | City |
| State | OH | State |
| ZIP Code | 453148501 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (40 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| Mr Lorne Scharnberg | ||||||||
| Trustee - Chairman | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Mr William Bolthouse | ||||||||
| Trustee - Vice Chairman | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Dr David Gower | ||||||||
| Trustee - Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Mr David Lodwick | ||||||||
| Trustee - Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Dr Corey Abney | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Rev William Bernhard | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr John Blodgett | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Lt Col David Carr | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Mr David Dykema | ||||||||
| Trustee | 1.00 | Yes (X) | $450 | $0 | $0 | |||
| Rev David Graham | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Mr Warren Jenkins | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr David Jeremiah | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr Deforia Lane | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr Michael Loftis | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr Don Lough | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr Dominic McKinley | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr Eric Mounts | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Rev Randy Patten | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr Paige Patterson | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Rev Mark Vroegop | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr David Warren | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr Hayes Wicker | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Rev Jeffory Willetts | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Mr Robert Wynalda | ||||||||
| Trustee | 1.00 | Yes (X) | $5,891 | $0 | $0 | |||
| Mr Randall Wilcox | ||||||||
| Trustee (part year) | 1.00 | Yes (X) | $10,408 | $0 | $0 | |||
| Rev Christopher Williamson | ||||||||
| Trustee (part year) | 1.00 | Yes (X) | $9,248 | $0 | $0 | |||
| William Bigham | ||||||||
| VP - Advancement | 40.00 | Yes (X) | $144,510 | $0 | $29,026 | |||
| John Gredy | ||||||||
| Provost | 40.00 | Yes (X) | $191,876 | $0 | $29,149 | |||
| Thomas Cornman | ||||||||
| VP - Academic | 40.00 | Yes (X) | $84,738 | $0 | $77,697 | |||
| Janice Supplee | ||||||||
| VP - Enrollment & Mktg | 40.00 | Yes (X) | $110,595 | $0 | $11,528 | |||
| Christopher Sohn | ||||||||
| VP for Business/CFO | 40.00 | Yes (X) | $129,923 | $0 | $49,951 | |||
| Jonathan Wood | ||||||||
| VP - Student Life | 40.00 | Yes (X) | $16,940 | $0 | $13,725 | |||
| Thomas White | ||||||||
| President | 40.00 | Yes (X) | $106,088 | $0 | $48,045 | |||
| Robert Rohm part year | ||||||||
| VP - Christian Ministry | 40.00 | Yes (X) | $84,469 | $0 | $61,506 | |||
| Rodney Johnson | ||||||||
| Assoc VP - Operations | 40.00 | $116,111 | $0 | $14,345 | Yes (X) | |||
| Marc Sweeney | ||||||||
| Professor | 40.00 | $158,421 | $0 | $31,537 | Yes (X) | |||
| Douglas Anderson | ||||||||
| Professor | 40.00 | $121,979 | $0 | $26,913 | Yes (X) | |||
| Rebecca Gryka | ||||||||
| Professor | 40.00 | $119,448 | $0 | $55,275 | Yes (X) | |||
| Jeffrey Lewis | ||||||||
| Assoc. Dean | 40.00 | $117,003 | $0 | $53,409 | Yes (X) | |||
| Carl Ruby | ||||||||
| VP - Student Life | 40.00 | $115,033 | $0 | $50,732 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,643,131 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $552,838 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 11 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Pioneer College Caterers | |||||
| 12351 W 9th Ter Ste 204 | Lenexa | KS | 662154410 | Food service | $5,080,898 |
| Ferguson Construction | |||||
| 2201 Embury Park Rd | Dayton | OH | 454145544 | Construction | $1,290,169 |
| International Center for Creativity | |||||
| 1266 Manning Pkwy | Powell | OH | 430659179 | Education services | $556,779 |
| Applied Mechanical Systems | |||||
| 5598 Wolf Creed Pike | Dayton | OH | 454262432 | Mechanical systems construction | $501,190 |
| Schupp Company Inc | |||||
| 401 Pine St | St Louis | MO | 631022731 | Advertising | $480,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 34 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $12,126 | FundraisingAmt |
| Government Grants | $2,827,107 | GovernmentGrantsAmt |
| All Other Contributions | $5,683,986 | AllOtherContributionsAmt |
| Noncash Contributions | $78,207 | NoncashContributionsAmt |
| Total Contributions | $8,523,219 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition & fees | 611710 | $87,155,298 | $87,155,298 |
| Auxiliary fees | 611710 | $16,736,693 | $16,736,693 |
| Other program revenue | 611710 | $3,521,313 | $3,521,313 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $107,413,304 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,123,756 | TotalRevenueColumnAmt |
| Exclusion | $2,123,756 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $4,800 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $4,800 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,800 | TotalRevenueColumnAmt |
| Exclusion | $4,800 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,552,182 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,157,784 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,394,398 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,394,398 | TotalRevenueColumnAmt |
| Exclusion | $1,394,398 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $64,600 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $12,126 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $31,112 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $33,488 | TotalRevenueColumnAmt |
| Exclusion | $33,488 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $119,492,965 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $107,413,304 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,556,442 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,803,581 | TotalAmt |
| Program Services | $27,803,581 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,581,111 | TotalAmt |
| Program Services | $138,664 | ProgramServicesAmt |
| Management And General | $1,267,885 | ManagementAndGeneralAmt |
| Fundraising | $174,562 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,386 | TotalAmt |
| Program Services | $104,396 | ProgramServicesAmt |
| Management And General | $12,990 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,799,493 | TotalAmt |
| Program Services | $31,655,294 | ProgramServicesAmt |
| Management And General | $2,249,429 | ManagementAndGeneralAmt |
| Fundraising | $894,770 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,467,743 | TotalAmt |
| Program Services | $2,244,778 | ProgramServicesAmt |
| Management And General | $159,514 | ManagementAndGeneralAmt |
| Fundraising | $63,451 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,889,410 | TotalAmt |
| Program Services | $7,176,587 | ProgramServicesAmt |
| Management And General | $509,969 | ManagementAndGeneralAmt |
| Fundraising | $202,854 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,453,764 | TotalAmt |
| Program Services | $2,232,061 | ProgramServicesAmt |
| Management And General | $158,611 | ManagementAndGeneralAmt |
| Fundraising | $63,092 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,026 | TotalAmt |
| Management And General | $135,026 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,162 | TotalAmt |
| Management And General | $81,162 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,434 | TotalAmt |
| Management And General | $94,434 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $396,819 | TotalAmt |
| Program Services | $313,312 | ProgramServicesAmt |
| Management And General | $67,627 | ManagementAndGeneralAmt |
| Fundraising | $15,880 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,066,992 | TotalAmt |
| Program Services | $161,599 | ProgramServicesAmt |
| Management And General | $841,673 | ManagementAndGeneralAmt |
| Fundraising | $63,720 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,753,916 | TotalAmt |
| Program Services | $2,227,932 | ProgramServicesAmt |
| Management And General | $2,315,756 | ManagementAndGeneralAmt |
| Fundraising | $210,228 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,146,870 | TotalAmt |
| Program Services | $1,952,896 | ProgramServicesAmt |
| Management And General | $138,773 | ManagementAndGeneralAmt |
| Fundraising | $55,201 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,578,385 | TotalAmt |
| Program Services | $3,040,807 | ProgramServicesAmt |
| Management And General | $537,578 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,516,408 | TotalAmt |
| Program Services | $1,260,099 | ProgramServicesAmt |
| Management And General | $172,194 | ManagementAndGeneralAmt |
| Fundraising | $84,115 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,012,164 | TotalAmt |
| Program Services | $628,499 | ProgramServicesAmt |
| Management And General | $253,367 | ManagementAndGeneralAmt |
| Fundraising | $130,298 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $751,475 | TotalAmt |
| Program Services | $613,090 | ProgramServicesAmt |
| Management And General | $138,385 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,234,358 | TotalAmt |
| Program Services | $7,432,496 | ProgramServicesAmt |
| Management And General | $801,862 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $378,855 | TotalAmt |
| Management And General | $378,855 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Auxiliary enterprises | $7,081,931 | $7,081,931 |
| Study abroad program | $939,734 | $939,734 |
| Student fee transfers | $816,084 | $816,084 |
| Bad Debts | $162,173 | $162,173 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,259,274 | TotalAmt |
| Program Services | $97,986,013 | ProgramServicesAmt |
| Management And General | $10,315,090 | ManagementAndGeneralAmt |
| Fundraising | $1,958,171 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,934,413 | BOYAmt |
| EOY | $4,145,594 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,894,943 | BOYAmt |
| EOY | $11,037,969 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,816,240 | BOYAmt |
| EOY | $1,907,263 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $487,524 | BOYAmt |
| EOY | $573,315 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $782,960 | BOYAmt |
| EOY | $632,124 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $200,935,870 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $91,550,277 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $108,216,330 | BOYAmt |
| EOY | $109,385,593 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,004,974 | BOYAmt |
| EOY | $32,731,809 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,480,913 | BOYAmt |
| EOY | $2,591,931 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,248,661 | BOYAmt |
| EOY | $2,063,078 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,866,958 | BOYAmt |
| EOY | $165,068,676 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,839,875 | BOYAmt |
| EOY | $5,106,838 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,680,868 | BOYAmt |
| EOY | $3,717,353 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,850,000 | BOYAmt |
| EOY | $3,880,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,147,303 | BOYAmt |
| EOY | $12,709,782 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,652,701 | BOYAmt |
| EOY | $6,752,895 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,170,747 | BOYAmt |
| EOY | $32,166,868 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,830,883 | BOYAmt |
| EOY | $97,078,525 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,440,796 | BOYAmt |
| EOY | $19,177,479 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,424,532 | BOYAmt |
| EOY | $16,645,804 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,696,211 | BOYAmt |
| EOY | $132,901,808 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,866,958 | BOYAmt |
| EOY | $165,068,676 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $9,233,691 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,943,696 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $28,210 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $23,813,772 | BeginningYearBalanceAmt |
| Contributions | $232,957 | ContributionsAmt |
| Investment Earnings Or Losses | $4,095,896 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $822,633 | GrantsOrScholarshipsAmt |
| Other Expenditures | $181,700 | OtherExpendituresAmt |
| Administrative Expenses | $63,351 | AdministrativeExpensesAmt |
| End Year Balance | $27,074,941 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,792,474 | BeginningYearBalanceAmt |
| Contributions | $1,392,069 | ContributionsAmt |
| Investment Earnings Or Losses | $3,284,727 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $424,607 | GrantsOrScholarshipsAmt |
| Other Expenditures | $167,000 | OtherExpendituresAmt |
| Administrative Expenses | $63,891 | AdministrativeExpensesAmt |
| End Year Balance | $23,813,772 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $20,280,073 | BeginningYearBalanceAmt |
| Contributions | $495,748 | ContributionsAmt |
| Investment Earnings Or Losses | -$322,324 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $412,911 | GrantsOrScholarshipsAmt |
| Other Expenditures | $159,700 | OtherExpendituresAmt |
| Administrative Expenses | $88,412 | AdministrativeExpensesAmt |
| End Year Balance | $19,792,474 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $16,146,659 | BeginningYearBalanceAmt |
| Contributions | $952,903 | ContributionsAmt |
| Investment Earnings Or Losses | $3,804,454 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $536,234 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $87,709 | AdministrativeExpensesAmt |
| End Year Balance | $20,280,073 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $13,149,075 | BeginningYearBalanceAmt |
| Contributions | $630,331 | ContributionsAmt |
| Investment Earnings Or Losses | $2,354,674 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $484,308 | GrantsOrScholarshipsAmt |
| Other Expenditures | -$592,572 | OtherExpendituresAmt |
| Administrative Expenses | $95,685 | AdministrativeExpensesAmt |
| End Year Balance | $16,146,659 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.38520 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.61480 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,710,346 | OtherCostOrOtherBasisAmt |
| Book Value | $2,710,346 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $141,052,092 | OtherCostOrOtherBasisAmt |
| Depreciation | $55,311,901 | DepreciationAmt |
| Book Value | $85,740,191 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,373,959 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,182,788 | DepreciationAmt |
| Book Value | $1,191,171 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $32,147,361 | OtherCostOrOtherBasisAmt |
| Depreciation | $24,916,656 | DepreciationAmt |
| Book Value | $7,230,705 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $20,652,112 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,138,932 | DepreciationAmt |
| Book Value | $12,513,180 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $109,385,593 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| Deposits | $679,898 |
| Life income payments | $3,517,050 |
| Deferred compensation | $110,414 |
| Fair value of swap agreements | $383,262 |
| Advances from government for federal students loans | $2,062,271 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,752,895 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $93,597,968 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,943,696 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $271,098 | OtherRevenueAmt |
| Revenue Not Reported | $2,214,794 | RevenueNotReportedAmt |
| Revenue Subtotal | $91,383,174 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $94,434 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $28,015,357 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $28,109,791 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $119,492,965 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $82,392,371 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $31,112 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $31,112 | ExpensesNotReportedAmt |
| Expenses Subtotal | $82,361,259 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $94,434 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $27,803,581 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $27,898,015 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $110,259,274 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | Income from the organization's endowment funds are awarded as scholarships to needy or gifted students to continue their studies at the institution. Part V, line 1e: Other expenditure for facilities and programs is a negative expense of $592,572 for four years back. This represents transfers that do not sum to zero due to the transfer of prior gifts released by the Attorney General for treatment as permanently restricted funds. |
| Part X, Line 2: | The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of June 30, 2014, the University had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The University files information tax returns in the U.S. and various states. The University is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2009. |
| Part XI, Line 2d - Other Adjustments: | Change in the value of swap agreement 239,986. Fundraising expense included on Line 8b 31,112. |
| Part XI, Line 4b - Other Adjustments: | Financial aid expense netted against tuition 27,803,581. Change in the value of life income agreements 211,776. |
| Part XII, Line 2d - Other Adjustments: | Fundraising expense included on Line 8b 31,112. |
| Part XII, Line 4b - Other Adjustments: | Financial aid expense netted against tuition 27,803,581. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | Cedarville University does not illegally discriminate on the basis of race, color, genetic information, sex, age, national or ethnic origin, or disability in relation to admission or access to employment in its programs and activities. The policy is stated in the academic catalog employee handbook and application section of our webpage. |
| Schedule E, Part I, Line 6 | Cedarville University receives government grants for Pell, Perkins, Federal Work Study Program, and Federal Supplemental Education Opportunity Grants for Student Financial Aid and assistance. An A-133 audit of these programs is conducted annually. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | Program Services | TypeOfActivitiesConductedTxt |
| Specific Services Provided | Study abroad program. | SpecificServicesProvidedTxt |
| Region Total Expenditures | $123,002 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $123,002 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $123,002 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Cedarville Open | NameOfEvent1Amt |
| Gross Receipts Event1 | $76,726 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $12,126 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $64,600 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $10,330 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $9,348 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $10,874 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $560 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $76,726 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $12,126 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $64,600 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $10,330 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $9,348 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $10,874 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $560 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $31,112 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $33,488 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships and Student Aid | GrantTypeTxt |
| Recipient | 3222 | RecipientCnt |
| Cash Grant | $27,803,581 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Cedarville University awards financial aid grants to students in accordance with the University's institutional financial aid policies. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| William Bigham | ||||||||||||||
| VP - Advancement | $142,462 | $0 | $0 | $0 | $2,048 | $0 | $11,741 | $0 | $17,985 | $0 | $174,236 | $0 | $0 | $0 |
| John Gredy | ||||||||||||||
| Provost | $187,354 | $0 | $0 | $0 | $4,522 | $0 | $15,320 | $0 | $14,680 | $0 | $221,876 | $0 | $0 | $0 |
| Thomas Cornman | ||||||||||||||
| VP - Academic | $83,686 | $0 | $0 | $0 | $1,052 | $0 | $18,412 | $0 | $59,953 | $0 | $163,103 | $0 | $0 | $0 |
| Christopher Sohn | ||||||||||||||
| VP for Business/CFO | $129,561 | $0 | $0 | $0 | $362 | $0 | $10,800 | $0 | $39,809 | $0 | $180,532 | $0 | $0 | $0 |
| Thomas White | ||||||||||||||
| President | $105,878 | $0 | $0 | $0 | $210 | $0 | $8,600 | $0 | $40,017 | $0 | $154,705 | $0 | $0 | $0 |
| Marc Sweeney | ||||||||||||||
| Professor | $153,102 | $0 | $5,000 | $0 | $319 | $0 | $13,011 | $0 | $19,314 | $0 | $190,746 | $0 | $0 | $0 |
| Rebecca Gryka | ||||||||||||||
| Professor | $117,923 | $0 | $0 | $0 | $1,525 | $0 | $9,806 | $0 | $46,120 | $0 | $175,374 | $0 | $0 | $0 |
| Jeffrey Lewis | ||||||||||||||
| Assoc. Dean | $116,483 | $0 | $0 | $0 | $520 | $0 | $9,562 | $0 | $44,490 | $0 | $171,055 | $0 | $0 | $0 |
| Carl Ruby | ||||||||||||||
| VP - Student Life | $51,935 | $0 | $0 | $0 | $63,098 | $0 | $9,298 | $0 | $41,901 | $0 | $166,232 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | The University's President is provided with a University owned house that is serviced by our custodial, grounds, and maintenance departments. This benefit qualifies as non-taxable housing provided for the convenience of the employer, under IRC Section 119. Health/social club dues paid on behalf of University Chancellor and the VP for advancement for donor relations activities. This benefit is included in taxable compensation. |
| Part I, Line 4a | Carl Ruby received severance pay in the amount of $62,787 for the calendar year (includes health/life insurance). Carl also received tuition remission for his children ($19,774 for Fall 2013) as part of the severance agreement. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| Ohio Higher Ed Facility Commission | |||||||
| A | 346849674 | 2006-12-21 | $7,000,000 | Dorm renovations | 0 | 0 | 0 |
| Ohio Higher Ed Facility Commission | |||||||
| B | 346849674 | 2011-12-30 | $5,000,000 | Health Science Building | 0 | 0 | 0 |
| Ohio Higher Ed Facility Commission | |||||||
| C | 346849674 | 2013-05-30 | $4,850,000 | Refinance of 2004 Bond | 0 | 0 | 0 |
| Ohio Higher Ed Facility Commission | |||||||
| D | 346849674 | 2013-05-30 | $5,000,000 | Hill/Ann/Town #1 | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Other Spent ProceedsOtherSpentProceedsAmt |
|---|---|---|---|---|---|---|---|---|---|
| A | $2,871,969 | $7,000,000 | $7,000,000 | 2009 | 0 | 0 | Yes (1) | Yes (1) | |
| B | $979,864 | $5,000,000 | $5,000,000 | 2012 | 0 | 0 | Yes (1) | Yes (1) | |
| C | $970,000 | $4,850,000 | 2013 | Yes (1) | 0 | Yes (1) | Yes (1) | $4,850,000 | |
| D | $438,385 | $5,000,000 | $5,000,000 | 2013 | 0 | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Engage Bond Counsel ContractsEngageBondCounselContractsInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | Yes (1) |
| C | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | Yes (1) |
| D | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd | Term Of HedgeTermOfHedgePct | Superintegrated HedgeSuperintegratedHedgeInd | Hedge TerminatedHedgeTerminatedInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (no name) | ||||||||||||
| A | 0 | 0 | Yes (1) | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) | |||
| (no name) | ||||||||||||
| B | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | Yes (1) | |||
| Key Bank | ||||||||||||
| C | 0 | 0 | Yes (1) | 0 | Yes (1) | Yes (1) | 0 | 0 | Yes (1) | 14.000000000000 | Yes (1) | 0 |
| (no name) | ||||||||||||
| D | 0 | 0 | Yes (1) | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) | |||
Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
| C | Yes (1) |
| D | Yes (1) |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule K, Bond C, Part I, Column (f) | FormAndLineReferenceDesc |
| Explanation | The bond issue was a re-financing secured to consolidate several smaller financing debt instruments. | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $118,363 | CashGrantAmt |
| Type Of Assistance | Tuition Remission | TypeOfAssistanceTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Brian Nester | |||
| Family member of trustee, Mike Loftis | $63,065 | Compensation | 0 |
| Lynn Rohm | |||
| Family member of VP, Robert Rohm | $12,990 | Compensation | 0 |
Schedule M IRS990ScheduleM
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $53,097 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 8 | ContributionCnt |
| Noncash Contributions Rpt F990 | $25,110 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | The number of contributions reported is the number of contributions received, not the number of contributed items. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 1 | The Chair of the Board is the Chair of the Executive Committee. Other members of the Committee are the Vice Chair, Secretary, Treasurer, and Chair of each standing committee of the Board, and two Trustees at large. The President is an ex-officio member of the Executive Committee. The Executive Committee conducts business between regular Board meetings if necessary, and any actions are reported to the full Board at the next meeting. |
| Form 990, Part VI, Section A, line 2 | Janice Supplee and David Warren - family relationship. |
| Form 990, Part VI, Section B, line 11 | Cedarville's board of trustees operates in committee fashion. The Business Committee (also serving as the audit committee and investment committee) is responsible to the full board for financial related items. As such, a copy of the Form 990 was provided to the Business Committee for review prior to filing. Additionally, the University's outside independent CPA firm prepared and reviewed the Form 990 prior to filing. |
| Form 990, Part VI, Section B, line 12c | The University enforces compliance with the conflict of interest policy by requiring trustees to annually sign bylaws statements. All trustees are required to disclose to the board any possible conflict of interest at the earliest practicable time. No trustee shall vote on any matter under consideration at a board or committee meeting in which such trustee has a conflict of interest. The minutes of such meetings shall reflect that a disclosure was made and that the trustee, having a conflict of interest, abstained from voting. If a trustee is uncertain as to whether a conflict of interest may exist, the trustee may request the board or committee resolve the question by majority vote. |
| Form 990, Part VI, Section B, line 15 | Compensation for the President and other officers is set by an independent body consisting of the Executive committee of the Board of Trustees. Comparable market data from CCCU and CUPA is used. This process and results are thoroughly documented in the committee minutes. |
| Form 990, Part VI, Section C, line 19 | The University makes its governing documents and conflict of interest policy available to the public upon request. Financial statements are not available to the general public. |
| Form 990, Part XI, line 9: | Change in the value of interest rate swap 239,986. Change in value of split interest agreement -211,776. |
| Form 990, Part XII, Line 2c: | The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year. |