2014-10-13T10:35:33-05:00 2014-05-31 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2013-06-01 344429091 OHIO NORTHERN UNIVERSITY OFFICE OF THE CONTROLLER % WILLIAM H BALLARD OHIO 4197722000 525 SOUTH MAIN STREET Suite ADA OH 45810 WILLIAM H BALLARD VP FINANCIAL AFFAIRS 4197722000 2014-10-15 true Joyce A Dulworth P00151125 4197722000 2013 2015-11-30 17:44:51Z DR DANIEL A DIBIASIO 525 S MAIN STREET ADA OH 45810 199605913 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 1970 750 -82166 -82166 7975305 9646188 141169155 142129739 7307482 10014091 96381 107376 156548323 161897394 60593177 63941887 0 0 50621424 51305282 0 0 1324192 50840946 41777032 162055547 157024201 -5507224 4873193 359912623 366829044 126334805 121288787 233577818 245540257 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 142922385 63802888 142367144 OHIO NORTHERN UNIVERSITY CURRENTLY HAS 3,619 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. 142922385 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 291 0 1970 true true true false false false false true true false false false false X 38 35 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 DR DANIEL A DIBIASIO PRESIDENT 45.0 0.0 X X 331164 0 81611 DR JEFFERY C ALLISON FACULTY & CHAIR OF UNIVERSITY 45.0 0.0 X 99275 0 12117 DR GREG M ALLENBY TRUSTEE 1.0 0.0 X 0 0 0 MR JOHN J BISHOP CHAIRMAN OF THE BOARD 1.0 0.0 X X 0 0 0 MR LARRY BOORD TRUSTEE 1.0 0.0 X 0 0 0 DR DONALD CAMPBELL TRUSTEE 1.0 0.0 X 0 0 0 MR THOMAS COMPTON TRUSTEE 1.0 0.0 X 0 0 0 MRS CHERYL B COTNER TRUSTEE 1.0 0.0 X 0 0 0 MR JASON DUFF TRUSTEE 1.0 0.0 X 0 0 0 MRS JENNIFER FROMMER TRUSTEE 1.0 0.0 X 0 0 0 REVEREND DAVID C HARRIS TRUSTEE 1.0 0.0 X 0 0 0 DR JOHN HULL TRUSTEE 1.0 0.0 X 0 0 0 MS TONYA J HUNTER TRUSTEE 1.0 0.0 X 0 0 0 MR MICHAEL C KAUFFMAN TRUSTEE 1.0 0.0 X 0 0 0 MR JAMES LEHR KENNEDY TRUSTEE 1.0 0.0 X 0 0 0 MR 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 MR FREDERICK C KUCKLICK TRUSTEE 1.0 0.0 X 0 0 0 MRS 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 MISFUD VICE-CHAIRMAN OF THE BOARD 1.0 0.0 X X 0 0 0 DR DOUGLAS F MOCK TRUSTEE 1.0 0.0 X 0 0 0 MR ANTHONY R MOORE TRUSTEE 1.0 0.0 X 0 0 0 DR CANDADA MOORE TRUSTEE 1.0 0.0 X 0 0 0 MR 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 MR MARTIN S PAUL TRUSTEE 1.0 0.0 X 0 0 0 MR JOSEPH J RAILEY TRUSTEE 1.0 0.0 X 0 0 0 MS BRENDA REICHELDERFER TRUSTEE 1.0 0.0 X 0 0 0 MRS CHIRSTIANE SCHMENK TRUSTEE 1.0 0.0 X 0 0 0 MRS 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 MS TAMMY MCINTIRE STEFANOVIC TRUSTEE 1.0 0.0 X 0 0 0 MR DANIEL B WALKER VICE-CHAIRMAN OF THE BOARD 1.0 0.0 X X 0 0 0 REVEREND MERLE WALTER TRUSTEE 1.0 0.0 X 0 0 0 MR 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 220914 0 20100 SHARON A HAWKINS SECRETARY (LEFT 12/31/13) 45.0 0.0 X 56627 0 9647 SHARON A STECHSCHULTE SECRETARY (STARTED 1/1/14) 45.0 0.0 X 80578 0 5714 DAVID C CRAGO VP FOR ACADEMIC AFFAIRS 45.0 0.0 X 260118 0 26750 HOWARD N FENTON III FACULTY 45.0 0.0 X 205886 0 21132 DR STEPHEN C VELTRI INTERIM DEAN - COLLEGE OF LAW 45.0 0.0 X 192569 0 13480 JENELLE SOBOTKA FACULTY 45.0 0.0 X 173132 0 17873 ERIC T BAUMGARTNER DEAN - COLLEGE OF ENGINEERING 45.0 0.0 X 165619 0 22879 JAMES W FENTON JR DEAN - COLLEGE OF BUS. ADMIN. 45.0 0.0 X 168054 0 26471 1953936 0 257774 58 false true false SODEXO INC AFFILIATES 4880 PAYSPHERE CIR CHICAGO IL 60674 MAINTENANCE SVCS 5222440 SODEXO SERVICES INC 4880 PAYSPHERE CIR CHICAGO IL 60674 DINING SVCS 5160121 TURNER CONSTRUCTION COMPANY 250 E WILSON BRIDGE RD STE 200 WORTHINGTON OH 43085 CONSTRUCTION SVCS 3270264 SPORTS CONTRACTING GROUP LLC 10303 BRECKSVILLE RD BRECKSVILLE OH 44141 CONSTRUCTION SVCS 1316463 VORYS SATER SEYMOUR AND PEASE LL PO BOX 73487 CLEVELAND OH 44193 LEGAL SVCS 458810 20 60815 2363828 7221545 9646188 TUITION AND FEES 611710 120670365 120670365 AUXILIARY 611710 20542482 20542482 OTHER INCOME 900099 916892 916892 142129739 4751813 4751813 0 0 0 0 0 42899509 37637231 5262278 5262278 -3000 5265278 20425 60815 71288 -50863 -50863 0 0 INVESTMENT INCOME FROM K-1 523000 -79166 -79166 THE INN REMEDIATION 900099 237405 237405 158239 161897394 142367144 -82166 9966228 139829 139829 63802058 63802058 0 0 1659952 755476 904476 143455 143455 37818285 32442726 4574586 800973 2345648 1952107 341485 52056 6662987 5942282 642027 78678 2674955 2261941 360695 52319 0 472474 472474 133744 133744 0 0 250924 250924 9680637 7368335 2246276 66026 894225 420910 428937 44378 1944818 1739829 151301 53688 395280 226307 167973 1000 0 4811651 4729711 57732 24208 2116388 1879543 133476 103369 0 0 2816803 2530672 286131 0 7302162 6922962 379200 773786 368351 404490 945 HOSPITALITY 1083189 651497 386003 45689 COGS - FOOD SERVICE 4288644 4288644 PROGRAMMING 1266688 1068795 197893 OTHER 3545619 3286955 257801 863 157024201 142922385 12777624 1324192 3216 4414 24112991 15582980 766105 783686 1911239 2092319 0 0 0 0 12464801 12208654 461109 382014 1264332 1417488 235457958 94006911 142765837 141451047 113531332 127178795 40908106 44825784 0 0 0 0 21723555 20901863 359912623 366829044 14536924 11805360 0 0 3512205 3832230 64535000 65660000 0 0 0 0 0 0 0 0 43750676 39991197 126334805 121288787 X 52558735 47798410 83613544 97360032 97405539 100381815 233577818 245540257 359912623 366829044 X 4873193 8118853 -1029607 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1864029 X X false 150660024 2530917 22075156 2398014 3660130 368279 168839674 131339353 4285599 21855276 3935662 2564961 319581 150660024 145373454 2647826 -9673927 1401600 5256000 350400 131339353 121781362 2099276 30892888 2292301 6755791 444640 145280794 123781362 2721543 23997548 5875258 22578494 172679 121874022 0.49090 0.50910 false false 8134731 8134731 194281265 72418097 121863168 23210160 18103276 5106884 9831802 3485538 6346264 141451047 COMMON TRUST FUNDS 17703570 F MULTI-STRATEGY HEDGE FUNDS 4164606 F PRIVATE EQUITY FUNDS 19546820 F REAL ESTATE INVESTMENT FUNDS 3410788 F 44825784 CHARITABLE REMAINDER TRUSTS 1931997 BOND ORIGINATION COSTS 1028430 INTEREST IN PERPETUAL TRUSTS 7871376 INTEREST IN REMAINDER TRUSTS 4448561 OTHER RECEIVABLES 1998835 CASH, RESTRICTED ASSETS 2960163 LAND HELD FOR SALE 71670 CASH SURRENDER VALUE 590831 20901863 0 US GOVT REFUNDABLE ADVANCES 10749757 POSTRETIREMENT MEDICAL BENEFIT 24105702 ANNUITIES AND TRUSTS PAYABLE 3477338 OTHER 1075416 UNAMORTIZED BOND PREMIUM 582984 39991197 106285477 8118853 71288 8190141 98095336 63802058 63802058 161897394 93293431 71288 71288 93222143 63802058 63802058 157024201 SCHEDULE D PART III QUESTION 4: THE UNIVERSITY RECEIVED DONATIONS OF VARIOUS WORKS OF ART IN PAST YEARS. 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 $71,288 LINE 4B: STUDENT AID RECLASS $63,802,058 true true true true true true true false false false false false false false false true false true 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 27330 East Asia and the Pacific Program Services STUDY ABROAD 11160 Europe (Including Iceland and Greenland) Program Services STUDY ABROAD 78018 Central America and the Caribbean Investments 4079340 4195848 4195848 true false true true true false PHARMACY GOLF 10200 4500 5700 478 2618 970 BUSINESS GOLF 27475 20125 7350 2750 21441 129 1 43565 36190 7375 24900 12417 2597 2607 381 81240 60815 20425 24900 15645 24038 5225 1480 71288 -50863 true ADA LIBERTY RESCUE SQUAD 530 N GILBERT ST ADA OH 45810 346720624 60180 OPERATIONAL SUPPORT VILLAGE OF ADA 115 W BUCKEYE AVE ADA OH 45810 346400003 35322 INFRASTRUCTURE SUPPORT LIBERTY TOWNSHIP TRUSTEES 110 E BUCKEYE AVE ADA OH 45810 346400772 44327 OPERATIONAL SUPPORT 3 GRANTS AND ALLOCATIONS 2797 63802058 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 DR DANIEL A DIBIASIO PRESIDENT 328630 0 0 0 2534 0 17731 0 63880 0 412775 0 0 0 WILLIAM H BALLARD VP FOR FINANCIAL AFFAIRS 202757 0 0 0 18157 0 12600 0 7500 0 241014 0 0 0 DAVID C CRAGO VP FOR ACADEMIC AFFAIRS 260118 0 0 0 0 0 17750 0 9000 0 286868 0 0 0 HOWARD N FENTON III FACULTY 205886 0 0 0 0 0 14880 0 6252 0 227018 0 0 0 DR STEPHEN C VELTRI INTERIM DEAN - COLLEGE OF LAW 192569 0 0 0 0 0 13480 0 0 0 206049 0 0 0 JENELLE SOBOTKA FACULTY 173132 0 0 0 0 0 12257 0 5616 0 191005 0 0 0 ERIC T BAUMGARTNER DEAN - COLLEGE OF ENGINEERING 165619 0 0 0 0 0 12061 0 10818 0 188498 0 0 0 JAMES W FENTON JR DEAN - COLLEGE OF BUS. ADMIN. 168054 0 0 0 0 0 11966 0 14505 0 194525 0 0 0 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 67756BPR5 2005-08-04 23440917 CONSTRUCTION & RENOVATION false false false A 4370000 0 23440914 0 0 0 216670 0 0 23224244 0 0 2007 false false true true A false false false false 0 true false false false A false true true false 0 false 0 false false A true A COUNTY OF HARDIN OHIO 346400612 2014-03-17 45825000 REISSUING 2013A AND 2013B BONDS false false false A 1620000 0 45825000 0 0 0 0 0 0 0 0 0 2014 true false true A false false false false 0 true false false true A false true false false 0 false 0 false false A true DEAN B PAUL FAMILY OF BOARD MEMBER 78280 EMPLOYEE OF UNIVERSITY false TONYA D PAUL FAMILY OF BOARD MEMBER 65175 EMPLOYEE OF UNIVERSITY false FORM 990, PART VI, SECTION A QUESTION 1B: DR. DANIEL DIBIASIO NAD 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. 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. 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. LINE 9 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT $340,514 ACTUARIAL ADJUSTMENT TO POSTRETIREMENT LIABILITY ($2,799,965) CHANGE IN VALUE OF INTEREST RATE SWAP $1,791,934 AMORTIZATION OF BOND COSTS ($24,403) AMORTIZATION OF BOND ORIGINATION COSTS ($599,282) CHANGE IN BENEFICIAL INTEREST PERPETUAL TRUSTS $261,595 TOTAL ($1,029,607) POLAR ENTERPRISES 402 WEST COLLEGE AVENUE UNIT 1089 ADA OH 45810 272573390 ENTREPRENEUR OH 501(c)(3) 9 NA true PERPETUAL TRUSTS (2) PERPETUAL TRU OH NA TRUST false CHARITABLE REMAINDER TRUSTS (12) CHAR REMAIN T OH NA TRUST false THE INN AT ONU MANAGEMENT COMPANY 401 WEST COLLEGE AVENUE ADA OH 45810 263068091 HOTEL & RESTA OH ONU C CORP 528255 159813 1.00000 true false false false false false false false false false false false false false true false true true true true THE INN AT OHIO NORTHERN UNIVERSITY MGMT CO R 856068 FMV THE INN AT OHIO NORTHERN UNIVERSITY MGMT CO P 2076501 FMV