2014-02-17T14:00:09-06:00 2013-06-30 CROWE HORWATH LLP 10 West Broad Street Suite 1700 Columbus OH 432153713 990 2012-07-01 314379537 UNIVERSITY OF RIO GRANDE UNIV 7402457358 218 North College Avenue Rio Grande OH 45674 TIM PRUETT 2014-02-12 true rachel spurlock P00520729 6144690001 2012 2015-11-30 17:44:51Z BARBARA GELLMAN-DANLEY 218 North College Avenue Rio Grande OH 45674 31704123 false X WWW.RIO.EDU X 1876 OH THE MISSION OF THE UNIVERSITY OF RIO GRANDE IS TO PROVIDE STUDENTS EDUCATIONAL, PERSONAL GROWTH AND ECONOMIC DEVELOPMENT OPPORTUNITIES. 33 33 676 33 0 0 1804732 2416947 25988631 24936636 315882 386858 93660 523577 28202905 28264018 3692809 4710449 0 0 16610754 16703401 0 0 312492 9440995 8356574 29744558 29770424 -1541653 -1506406 47646847 48809036 22129646 18162295 25517201 30646741 THE MISSION OF THE UNIVERSITY OF RIO GRANDE IS TO PROVIDE STUDENTS EDUCATIONAL, PERSONAL GROWTH AND ECONOMIC DEVELOPMENT OPPORTUNITIES. false false 12605185 4710449 10984021 INSTRUCTION OF UNDERGRADUATE AND GRADUATE STUDENTS - STUDENTS CAN CHOOSE FROM OVER 60 ACADEMIC PROGRAMS, INCLUDING CERTIFICATE PROGRAMS, ASSOCIATES, BACHELORS AND MASTER'S DEGREES. THERE ARE OVER 2,400 STUDENTS THE UNIVERSITY OF RIO GRANDE CURRENTLY SERVES. THEIR LARGEST DEGREE PROGRAMS ARE THE NURSING AND TEACHING PROGRAMS. 6864658 8664840 UNIVERSITY OF RIO GRANDE HAS A CONTINUING CONTRACT WITH RIO GRANDE COMMUNITY COLLEGE (RGCC). THE UNIVERSITY PROVIDES TO RGCC AND ITS STUDENTS INSTRUCTION IN ARTS AND SCIENCES, TECHNICAL STUDIES, ADULT EDUCATION AND DEVELOPMENT COURSES; ACCESS TO ALL NONRESIDENTIAL PHYSICAL FACILITIES OF THE UNIVERSITY; ACTIVITIES AVAILABLE TO THE STUDENTS SUCH AS ATHLETICS, CLUBS, DRAMATICS, AND OTHER APPROVED ACTIVITIES; STUDENT PERSONNEL SERVICES; AND APPROPRIATE OFFICE SPACE FOR RGCC'S ADMINISTRATIVE OFFICES. 4152800 0 5703880 AUXILIARY ACTIVITIES INCLUDING DORMITORIES, DINING FACILITIES, & INTERCOLLEGIATE ATHLETICS ARE AVAILABLE TO ENHANCE THE LIFE ON CAMPUS OF STUDENTS. RIO GRANDE OFFERS ELEVEN SPORTS INCLUDING BASEBALL, BASKETBALL AND CROSS COUNTRY TO THEIR STUDENT ATHLETES. 23622643 true true false false false false false false true true false false false true true true false true false false false false false false false false false true true false false false false false false true true false false false false false true true true false false true 4098 0 true 676 true false false false false false false false false false false X 33 33 true false false false false false false true false false false true true true true true true true false false X Tim Pruett 7402457358 218 NORTH COLLEGE AVE RIO GRANDE OH 45674 GARY ROACH 1.00 X X 0 0 0 JACK FINCH 1.00 X X 0 0 0 KAY V ERVIN 1.00 X X 0 0 0 PHILLIP SATTERFIELD 1.00 X X 0 0 0 ALICE DACHOWSKI 1.00 X 0 0 0 BETH EVANS 1.00 X 0 0 0 BRENT SAUNDERS 1.00 X 0 0 0 CLYDE M EVANS 1.00 X 0 0 0 DANIEL WHITELEY 1.00 X 0 0 0 DAVID WILHELM 1.00 X 0 0 0 DON WOOD 1.00 X 0 0 0 EVAN J DAVIS 1.00 X 0 0 0 JAMES CALDWELL 1.00 X 0 0 0 JEFFREY E SMITH 1.00 X 0 0 0 JOE EULBERG 1.00 X 0 0 0 JOHN D KIDD 1.00 X 0 0 0 LARRY GUGLIELMI 1.00 X 0 0 0 LEE SALTZGABER 1.00 1.00 X 0 0 0 MARY PIERCE 1.00 X 0 0 0 MATT DOLAN 1.00 X 0 0 0 MEL SIMON 1.00 X 0 0 0 MICHAEL REARDON 1.00 X 0 0 0 NEA HENRY 1.00 X 0 0 0 NED RIEGEL 1.00 X 0 0 0 PETREA A BROWN 1.00 X 0 0 0 RICHARD LEGRANDE 1.00 X 0 0 0 ROBERT FOSTER 1.00 X 0 0 0 ROGER WILLIAMS 1.00 X 0 0 0 RONALD GLOVER 1.00 X 0 0 0 STACIE VAUGHN HUTTON 1.00 X 0 0 0 STANLEY HARRISON 1.00 X 0 0 0 STEVEN CHAPMAN 1.00 X 0 0 0 THOMAS DAVISSON 1.00 X 0 0 0 BARBARA GELLMAN-DANLEY 40.00 1.00 X 333343 0 71021 KENNETH PORADA 40.00 X 164462 0 29155 PAUL HARRISON 40.00 X 144976 0 54411 TIMOTHY PRUETT 40.00 1.00 X 50899 0 5711 DONNA MITCHELL 40.00 X 101807 0 40621 ZAKI SHARIF 40.00 X 103935 0 9284 899422 0 210203 5 false true false SODEXO INC & AFFILIATES 1473 CAVITT RD MONROEVILLE PA 15146 FOOD SERVICES 1118825 MID-AMERICAN CLEANING SERVICES 750 BUCKEYE ROAD LIMA OH 458041935 JANITORIAL SERVICES 431050 BAKER & HOSTETLER PO BOX 70189 CLEVELAND OH 44190 LEGAL SERVICES 257288 CENTRAL CAB COMPANY 4401 CAMDEN AVENUE PARKERSBURG WV 26010 PARK CHARTERS AND TOURS 119895 YOUNG'S FENCING 998 EVERGREEN ROAD BIDWELL OH 45614 CONSTRUCTION 113957 8 202873 2214074 2416947 TUITION AND FEES 900099 12736053 12736053 COMMUNITY COLLEGE CONTRACT 900099 8664840 8664840 AUXILIARY ENTERPRISES 611710 3535743 3535743 0 0 0 0 0 0 24936636 363642 363642 0 0 107472 107472 0 107472 107472 1912632 1889416 23216 0 23216 23216 0 0 1805677 1550689 254988 254988 STUDENT FINES AND ASSESSMENT 900099 19846 19846 STUDENT CHARGES 900099 100396 100396 PELL GRANT ADMIN REVENUE 900099 12293 12293 28582 28582 0 0 161117 28264018 25352741 0 494330 0 0 4710449 4710449 0 0 0 0 826032 699312 126720 98602 55556 21523 21523 10600438 9122821 1410804 66813 1810006 1434035 361818 14153 2482756 1967043 496300 19413 885567 654875 223441 7251 0 362205 2491 359714 76875 76875 0 0 63002 63002 2168894 1376928 785708 6258 119090 108636 10454 555697 278309 264284 13104 371837 182180 173468 16189 0 917005 787953 126224 2828 241806 192042 47734 2030 0 30412 16305 12757 1350 481383 378280 98827 4276 0 1352271 1160612 187459 4200 322086 252913 65834 3339 ATHLETIC EXPENSES 350170 350170 REPAIRS & MAINTENANCE 301017 263825 36377 815 BAD DEBT EXPENSE 202998 202998 DUES AND SUBSCRIPTIONS 143077 34472 108480 125 296749 89750 204894 2105 29770424 23622643 5835289 312492 0 10498 143257 2644634 2863122 1168486 782539 1015069 1219507 0 0 1256046 1202629 623260 741163 55533 47983 43703381 22503369 21788474 21200012 18149637 20137529 0 0 0 0 935210 471295 47646847 48809036 9746994 6707758 551341 717032 828891 627953 0 579871 2117010 7235246 6685430 3187303 1307112 22129646 18162295 X 2326146 7354528 3116556 4405118 20074499 18887095 25517201 30646741 47646847 48809036 X -1506406 2428248 4207698 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20605693 977973 3015763 1052349 2176801 21370279 21369297 368567 143088 1275259 20605693 19728796 244434 3528536 2132469 21369297 17661515 780181 1593420 306320 19728796 21992852 566138 -4204851 692624 17661515 0.88380 0.11620 true true true 1273867 1273867 28269610 10725202 17544408 2315878 1870581 445297 11814301 9907586 1906715 29725 29725 21200012 0 US GOVERNMENT LOAN FUNDS 1307112 1307112 X Intended uses of endowment funds Schedule D, Part V, Line 4 THE ENDOWMENTS ARE USED TO PROVIDE FINANCIAL ASSISTANCE TO STUDENTS IN NEED. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 UNIVERSITY HAS BEEN DETERMINED TO BE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE OF 1986 (THE "CODE"), AS AN ORGANIZATION DESCRIBED IN SECTIONS 501(C)(3) AND 170(B)(L)(A)(II) OF THE CODE. ACCORDINGLY, NO PROVISION FOR TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRESCRIBES RECOGNITION THRESHOLDS AND MEASUREMENT ATTRIBUTES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. TAX BENEFITS WILL BE RECOGNIZED ONLY IF A TAX POSITION IS MORE-LIKELY-THAN-NOT SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX BENEFIT WILL BE RECORDED. MANAGEMENT HAS CONCLUDED THAT THEY ARE UNAWARE OF ANY TAX BENEFITS OR LIABILITIES TO BE RECOGNIZED AT JUNE 30, 2013 AND 2012. THE UNIVERSITY WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND INCOME TAX EXPENSE, RESPECTIVELY. THE UNIVERSITY HAS NO AMOUNTS ACCRUED FOR INTEREST OR PENALTIES FOR THE YEARS ENDED JUNE 30, 2013 AND 2012. WITH A FEW EXCEPTIONS, THE UNIVERSITY IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2010. THE UNIVERSITY DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. true true true true true true true false false false false false false false false true false true Racially nondiscriminatory policy Schedule E, Part I, Line 3 THE RACIALLY NONDISCRIMINATORY POLICY IS POSTED IN THE SCHOOL BULLETIN AND CATALOG DISTRIBUTED TO PROSPECTIVE STUDENTS AND THE STUDENT HANDBOOK TO ENROLLED STUDENTS. Financial aid or assistance from a governmental agency Schedule E, Part I, Line 6a U.S. DEPARTMENT OF EDUCATION: FEDERAL PELL GRANT PROGRAM, FEDERAL PERKINS LOAN PROGRAM, FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAM, FEDERAL WORK STUDY PROGRAM, NATIONAL SCIENCE & MATHEMATICS ACCESS TO RETAIN TALENT GRANT, AND TEACHER EDCUATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS. U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES: BLOCK GRANTS true SCHOLARSHIPS 893 3328769 ATHLETIC SCHOLARHIPS 196 948503 NURSING SCHOLARSHIPS 16 24092 GRADUATE 24 409085 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 THE FINANCIAL AID OFFICE DETERMINES IF A STUDENT IS ELIGIBLE TO RECEIVE A SCHOLARSHIP FROM THE UNIVERSITY AND, IF ELIGIBLE, WILL APPLY THE APPROVED SCHOLARSHIP PAYMENT TO THE RESPECTIVE STUDENTS TUITION ACCOUNT. NO CHECKS ARE ISSUED TO THE STUDENTS DIRECTLY. THE FINANCIAL AID OFFICE MONITORS THE USE OF THE FUNDS TO ENSURE THEY ARE USED FOR THEIR INTENDED PURPOSE. X X true true X X false false false false false false false false false KENNETH PORADA 163511 0 0 0 951 0 15300 0 13855 0 193617 0 0 0 BARBARA GELLMAN-DANLEY 332050 0 0 0 1293 0 29892 0 41129 0 404364 0 0 0 PAUL HARRISON 144160 0 0 0 816 0 27423 0 26988 0 199387 0 0 0 Tax indemnification and gross-up payments Schedule J, Part I, Line 1a THE PRESIDENT RECEIVES $1,000 A MONTH OF AUTO ALLOWANCE AS PART OF HER COMPENSATION CONTRACT. THIS IS INCLUDED AS TAXABLE COMPENSATION TO THE PRESIDENT Housing allowance or residence for personal use Schedule J, Part I, Line 1a THE PRESIDENT IS REQUIRED TO LIVE ON CAMPUS AS PART OF HER COMPENSATION CONTRACT. THE VALUE OF THE HOUSING THE PRESIDENT RECEIVED IS $3400 A MONTH AND THE ANNUAL AMOUNT OF $40,800 IS REPORTED IN SCH J PART II AS A NONTAXABLE BENEFIT PROVIDED. THIS BENEFIT IS CONSIDERED NONTAXABLE PURSUANT TO IRC SECTION 119. ANNETTE WARD FAMILY MEMBER OF TRUSTEE, PETREA BROWN 43046 COMPENSATION false THE WISEMAN AGENCY INC GARY ROACH, BOARD CHAIR, IS PRESIDENT OF WISEMAN 215236 INSURANCE SERVICE false DAVID SMALLEY FAMILY MEMBER OF TRUSTEE, CLYDE EVANS 55556 COMPENSATION false Family/business relationships amongst interested persons Form 990, Part VI, Section A, Line 2 JEFFREY SMITH AND STEVEN CHAPMAN - BUSINESS RELATIONSHIP Documentation of meetings held by committees of governing body Form 990, Part VI, Section A, Line 8b THERE ARE NO OTHER COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY SO THIS QUESTION IS NOT APPLICABLE. BASED ON THE IRS INSTRUCTIONS WE HAVE ANSWERED THIS QUESTION 'NO'. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b PRIOR TO FILING WITH THE IRS, THE FORM 990 IS REVIEWED BY THE CONTROLLER, THE DIRECTOR OF BUSINESS OFFICE, THE FINANCE COMMITTEE, AND THE CFO. AFTER REVIEW BY THE CONTROLLER, THE DIRECTOR OF BUSINESS OFFICE, THE FINANCE COMMITTEE, AND THE CFO, THE BOARD MEMBERS RECEIVED A COPY OF THE FULL FORM 990 ELECTRONICALLY PRIOR TO THE FORM BEING SUBMITTED ELECTRONICALLY TO THE IRS. Conflict of interest policy Form 990, Part VI, Section B, Line 12c ANNUAL DISCLOSURE IS PROVIDED TO EACH OFFICE AND BOARD MEMBER. EACH PERSON COMPLETES AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE. ONCE THE QUESTIONNAIRES ARE COMPLETED, THE PRESIDENT'S ASSISTANT REVIEWS THE RESPONSES AND DETERMINES WHETHER OR NOT THERE ARE ANY POTENTIAL CONFLICTS OF INTEREST. IF THERE IS A POTENTIAL CONFLICT OF INTEREST, THE CHAIRMAN OF THE BOARD AND THE PRESIDENT REVIEW THE CORRESPONDING ISSUE AND DETERMINE IF THERE IS AN ACTUAL CONFLICT OF INTEREST. IF AN ACTUAL CONFLICT OF INTEREST IS DETERMINED TO EXIST, THAT PERSON IS EXCLUDED FROM ANY DISCUSSIONS CONCERNING THE CONFLICTING ISSUE AND IS NOT PERMITTED TO VOTE ON ANY DECISIONS REGARDING THE CONFLICTING ISSUE. ANY PURCHASES AND/OR BIDDING PROPOSALS ARE ALSO REVIEWED FOR ANY POTENTIAL CONFLICTS OF INTEREST PRIOR TO SUBMITTING BIDS OR MAKING PURCHASES. THE COO ATTENDS THE BOARD MEETINGS TO ENSURE THAT COMPLIANCE WITH THESE GUIDELINES IS FOLLOWED. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a THE COMPENSATION OF THE PRESIDENT IS DETERMINED AND APPROVED BY THE BOARD OF TRUSTEES ANNUALLY. THE CURRENT PRESIDENT WAS HIRED IN OCTOBER 2009. THE PRESIDENT IS UNDER A MULTIPLE YEAR CONTRACT WITH THE UNIVERSITY. THE COMPENSATION OF THE PRESIDENT IN COMPARISON WITH OTHER SCHOOLS IN THE STATE THAT ARE OF SIMILAR SIZE AND THE ASSOCIATION OF INDEPENDENT COLLEGE AND UNIVERSITY OF OHIO (AICUO) IS REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES' COMPENSATION COMMITTEE (CURRENTLY HEADED BY JOE EULBERG). THE APPROVAL OF THE COMPENSATION IS DOCUMENTED IN THE BOARD MINUTES. PROCESS USED TO ESTABLISH COMPENSATION FOR OTHER OFFICERS/KEY EMPLOYEES FORM 990, PART VI, LINE 15B THE COMPENSATION OF THE OTHER OFFICERS HAVE BEEN IN PLACE FOR SOME TIME WITH ANNUAL INCREASES DETERMINED BY THE PRESIDENT BASED ON ANNUAL RAISES PROVIDED TO ALL EMPLOYEES. THE PRESIDENT DETERMINES IF ADDITIONAL RAISES ARE WARRANTED BASED ON INCREASES IN DUTIES OR OTHER PERFORMANCE FACTORS. THIS QUESTION HAS BEEN CHECKED; THERE IS NO INDEPENDENT APPROVAL OF COMPENSATION OR REGULAR COMPARABILITY DATA USED. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. Other changes in net assets or fund balances Form 990 , Part XI, Line 9 PENSION RELATED CHANGES OTHER THAN PERIODIC COSTS - 4066727; CHANGE IN VALUE OF PERPETUAL TRUST HELD BY OTHERS - 11424; CHANGE IN VALUE OF INEREST RATE SWAP - 174547; UNCOLLECTIBLE PLEDGES - -45000; EMERSON AND EVELYN EVANS AND SONS FNDT 218 NORTH COLLEGE AVENUE RIO GRANDE OH 45674 SUPPORT ORG. OH 501(C)(3) Type III - FI UNIVERSITY OF RIO GRANDE true false false true false false false false false false false false false false false false false false false false