2014-01-30T06:37:29-06:00 2013-05-31 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2012-06-01 344429091 OHIO NORTHERN UNIVERSITY OFFICE OF THE CONTROLLER % WILLIAM H BALLARD OHIO 4197722000 525 SOUTH MAIN STREET Suite ADA OH 45810 WILLIAM H BALLARD 4197722000 2013-04-15 true Joyce A Dulworth 2604604000 2012 2015-11-30 17:44:51Z DR DANIEL A DIBIASIO 525 S MAIN STREET ADA OH 45810 185372643 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, CAPABLE OF LOGICAL THINKING, AND SENSITIVE TO HIGHER VALUES. 40 37 1964 370 -284299 -284299 9936469 7975305 137217207 141169155 6918788 7307482 -39258 96381 154033206 156548323 56825254 60593177 0 0 47723345 50621424 0 0 1298165 45547284 50840946 150095883 162055547 3937323 -5507224 359467643 359912623 148069199 126334805 211398444 233577818 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 147896519 60500052 141169155 OHIO NORTHERN UNIVERSITY CURRENTLY HAS 3,557 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. 147896519 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 true true false false false true true true false false true 162 0 1964 true true true false false false false true true false false false true false X 40 37 true false false false false false false true true false false false true true true true true true true false X WILLIAM H BALLARD 4197722000 525 SOUTH MAIN STREET ADA OH 45810 MR JOHN J BISHOP 1.0 X X 0 0 0 MR LARRY BOORD 1.0 X 0 0 0 DR DONALD CAMPBELL 1.0 X 0 0 0 MR THOMAS COMPTON 1.0 X 0 0 0 MRS CHERYL B COTNER 1.0 X 0 0 0 MR MICHAEL C KAUFMANN 1.0 X 0 0 0 MR JAMES LEHR KENNEDY 1.0 X 0 0 0 MR ROBERT D KERSCHER 1.0 X 0 0 0 MRS JOANNE G LIPSKI 1.0 X 0 0 0 HONORABLE BENJAMIN H LOGAN II 1.0 X 0 0 0 DR ROBERT D MAROTTA 1.0 X 0 0 0 MR OSCAR J MIFSUD 1.0 X X 0 0 0 MR DOUGLAS F MOCK 1.0 X 0 0 0 MR ANTHONY R MOORE 1.0 X 0 0 0 DR MARK J PALMER 1.0 X 0 0 0 MR MARTIN S PAUL 1.0 X 0 0 0 MS TAMMY MCINTIRE STEFANOVIC 1.0 X 0 0 0 MR DANIEL B WALKER 1.0 X X 0 0 0 REVEREND MERLE WALTER 1.0 X 0 0 0 MR WILLIAM WITTEN 1.0 X 0 0 0 DR CHARLES YOOST 1.0 X 0 0 0 MR ROBERT C SMITH 1.0 X 0 0 0 MRS JENNIFER FROMMER 1.0 X 0 0 0 MR FREDERICK C KUCKLICK 1.0 X 0 0 0 MR THOMAS L SMITH 1.0 X 0 0 0 MR ROD THOMPSON 1.0 X 0 0 0 DR DANIEL A DIBIASIO 45.0 X X 322796 0 84041 DR ROBERT ALEXANDER 45.0 X 69590 0 5289 DR GREG M ALLENBY 1.0 X 0 0 0 DR ERIC AMBOS 1.0 X 0 0 0 MR JASON DUFF 1.0 X 0 0 0 DR CARLA F KIM 1.0 X 0 0 0 DR CANDADA MOORE 1.0 X 0 0 0 MR JOHN NEE 1.0 X 0 0 0 MS BRENDA REICHELDERFER 1.0 X 0 0 0 MRS CHRISTIANE SCHMENK 1.0 X 0 0 0 MRS JANICE P SHORTS 1.0 X 0 0 0 REVEREND DAVID C HARRIS 1.0 X 0 0 0 MR JOHN HULL 1.0 X 0 0 0 BISHOP GREGORY V PALMER 1.0 X 0 0 0 MRS SHARON HAWKINS 45.0 X 79200 0 9752 WILLIAM H BALLARD 45.0 X 87320 0 9357 ROGER YOUNG 45.0 X 109619 0 4900 DAVID C CRAGO 45.0 X 271858 0 25514 HOWARD N FENTON III 45.0 X 186852 0 19162 DR STEPHEN C VELTRI 45.0 X 196160 0 13259 DR ERIC T BAUMGARTNER 45.0 X 160587 0 23360 JENELLE SOBOTKA 45.0 X 160196 0 20780 JAMES W FENTON JR 45.0 X 159646 0 24181 1803824 0 239595 58 false true false VORYS SATER SEYMOUR AND PEASE PO BOX 73487 CLEVELAND OH 44193 LEGAL 767125 SODEXO INC AFFILIATES 4880 PAYSPHERE CIR CHICAGO IL 60674 MAINTENANCE 5239882 SODEXO SERVICES INC 4880 PAYSPHERE CIR CHICAGO IL 60674 DINING SERVICES 4849515 TURNER CONSTRUCTION COMPANY 250 E WILSON BRIDGE RD STE 200 WORTHINGTON OH 43085 CONSTRUCTION 2632437 WISS JANNEY ELSTNER ASSOCIATIONS IN 330 PFINGSTEN RD NORTHBROOK IL 60062 ENGINEERING SERVICES 657736 16 28061 2234540 5712704 67000 7975305 TUITION AND FEES 611710 118396500 118396500 AUXILIARY 611710 21182360 21182360 OTHER INCOME 900099 1590295 1590295 141169155 4158387 4158387 0 0 0 0 0 31934172 28785077 3149095 3149095 13727 3135368 33650 28061 39243 -5593 -5593 0 0 INVESTMENT INCOME FROM K-1 523000 -298026 -298026 CLAIM SETTLEMENT 900099 400000 400000 101974 156548323 141169155 -284299 7688162 93125 93125 60500052 60500052 0 0 1803824 933031 870793 0 37210606 31992452 4474284 743870 2182793 1810065 325948 46780 6791953 6174345 555697 61911 2632248 2231575 352376 48297 0 465598 465598 137897 137897 0 0 253566 253566 9949223 7859439 2028668 61116 756494 419396 252133 84965 2249676 2076694 123575 49407 409361 213619 191570 4172 0 4137766 4056315 58020 23431 2571373 2261441 186297 123635 0 0 3409944 3008530 401414 0 7539720 7160521 379199 729993 353977 375067 949 HOSPITALITY 1280150 658865 590285 31000 LIBRARY ACQUISITIONS 1365524 1365524 PROGRAMMING 1663687 1436437 212445 14805 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. ENDOWMENT FUNDS SCHEDULE D PART V QUESTION 4: INCOME IS RESTRICTED FOR SCHOLARSHIPS FOR STUDENTS, ACADEMIC PROGRAMS, AND OTHER GENERAL SUPPORT FOR 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 $39,243 LINE 4B: STUDENT AID RECLASS $60,500,052 true true true true true true true false false false false false false false false true false true SUPPLEMENTAL INFORMATION 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 18075 East Asia and the Pacific Program Services STUDY ABROAD 29839 Europe (Including Iceland and Greenland) Program Services STUDY ABROAD 109207 South America Program Services STUDY ABROAD 14230 Central America and the Caribbean Investments 3269444 3440795 3440795 true false true true true false PHARMACY GOLF 12376 3376 9000 2551 2700 2359 418 BUSINESS GOLF 22935 13785 9150 3900 11920 2492 2 26400 10900 15500 7664 4135 1104 61711 28061 33650 14115 18755 2359 4014 39243 -5593 true ADA LIBERTY RESCUE SQUAD 530 N GILBERT ST ADA OH 45810 57823 EMS VILLAGE OF ADA 115 W BUCKEYE AVE ADA OH 45810 35302 GENERAL OPERATING SUPPORT 2 GRANTS AND ALLOCATIONS 2820 60500052 PART I, QUESTION 2 MONITORING GRANT FUNDS 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 false false false false false false false false false DAVID C CRAGO 271858 0 0 0 0 0 18386 0 7128 0 297372 0 0 0 HOWARD N FENTON III 186852 0 0 0 0 0 13389 0 5773 0 206014 0 0 0 DR STEPHEN C VELTRI 196160 0 0 0 0 0 13259 0 0 0 209419 0 0 0 DR ERIC T BAUMGARTNER 160587 0 0 0 0 0 11827 0 11533 0 183947 0 0 0 DR DANIEL A DIBIASIO 322796 0 0 0 0 0 23433 0 60608 0 406837 0 0 0 JENELLE SOBOTKA 160196 0 0 0 0 0 12019 0 8761 0 180976 0 0 0 JAMES W FENTON JR 159646 0 0 0 0 0 11734 0 12447 0 183827 0 0 0 SCHEDULE J, PART I 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 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. SOCIAL CLUB DUES ARE PROVIDED FOR BUSINESS PURPOSES ONLY TO THE PRESIDENT. A OHIO HIGHER EDUCATIONAL FACILITIES COMMISSION 346849674 67756BJJ0 2003-04-02 13385434 REFUND 1993 REVENUE BONDS false false false B OHIO HIGHER EDUCATIONAL FACILITIES COMMISSION 346849674 67756BPR5 2005-08-04 23440917 CONSTRUCTION & RENOVATION false false false C OHIO HIGHER EDUCATIONAL FACILITIES COMMISSIONS 346849674 67756BVZO 2008-06-26 27120000 CONSTRUCTION OF SCIENCE CENTER false false false A 7145000 0 13385434 0 0 13222051 163383 0 0 0 0 0 2003 true false true true B 4060000 0 23440914 0 0 0 216670 0 0 23224244 0 0 2007 false false true true C 0 0 27120000 0 904142 0 0 241220 0 25974638 0 0 2008 false false false true A false false false false 0 true false false true B false false false false 0 true false false true C false false false false 0 true false false true A false true true false 0 false 0 false false B false true true false 0 false 0 false false C false true true true JP MORGAN CHASE BANK 25. true false false 0 true true A true B true C true DEAN B PAUL FAMILY OF BOARD MEMBER 84450 EMPLOYEE OF UNIVERSITY false TONYA D PAUL FAMILY OF BOARD MEMBER 60840 EMPLOYEE OF UNIVERSITY false ANNMARIE BAUMGARTNER WIFE OF ERIC BAUMGARTNER 25407 EMPLOYEE OF UNIVERSITY false X 1 12000 COMPARABLE COST X 5000 COMPARABLE COST X 1 45000 SELLING PRICE X 2 ROBOTS AND CONTROLLERS 1 5000 COMPARABLE COST false true true PART I, QUESTION 32B NONCASH CONTRIBUTIONS AN INVESTMENT CUSTODIAN (STOCK BROKER) IS UTILIZED TO LIQUIDATE STOCK CONTRIBUTIONS. GOVERNING BODY & MANAGEMENT FORM 990, PART VI, SECTION A QUESTION 1B: DR. DANIEL DIBIASIO AND DR. ROBERT ALEXANDER ARE PAID EMPLOYEES OF THE UNIVERSITY. THEY ARE THEREFORE 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 POLICIES 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. QUESTION 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. QUESTION 15B: THE PRESIDENT PERFORMS THE ANNUAL COMPENSATION REVIEWS OF OFFICERS AND KEY EMPLOYEES USING COMPARABILITY INFORMATION PROVIDED BY HUMAN RESOURCES. DISCLOSURE FORM 990, PART VI, SECTION C QUESTION 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 $1,009,317 ACTUARIAL ADJUSTMENT TO POSTRETIREMENT LIABILITY $9,637,807 CHANGE IN VALUE OF INTEREST RATE SWAP $1,937,935 AMORTIZATION OF BOND COSTS ($73,959) CHANGE IN BENEFICIAL INTEREST PERPETUAL TRUSTS $875,514 TOTAL $13,386,614 POLAR ENTERPRISES 402 WEST COLLEGE AVENUE UNIT 1089 ADA OH 45810 272573390 ENTREPRENEUR OH 501(c)(3) 9 NA true PERPETUAL TRUSTS (3) PERPETUAL TRUSTS OH NA TRUST false CHARITABLE REMAINDER TRUSTS (12) CHAR REMAIN TRUST OH NA TRUST false THE INN AT ONU MANAGEMENT COMPANY 401 WEST COLLEGE AVENUE ADA OH 45810 263068091 HOTEL & RESTAURNT OH ONU C CORP 607776 144521 1.00000 true false false false false false false false false false false false false false true false true true true true POLAR ENTERPRISES R 51979 FMV THE INN AT OHIO NORTHERN UNIVERSITY MGMT CO R 1001515 FMV THE INN AT OHIO NORTHERN UNIVERSITY MGMT CO P 2695181 FMV