2014-03-20T08:05:05-05:00 2013-06-30 BKD LLP 201 N Illinois Street Indianapolis IN 46204 990 2012-07-01 310537177 Wittenberg University % MARY JO DARR CONTROLLER WITT 9373277025 200 West Ward Street PO Box 720 Suite Springfield OH 455010720 MARY JO DARR 9373277025 2014-05-15 true NICOLE B FISHBACK 3173834000 2012 2015-11-30 17:44:51Z LAURIE JOYNER PRESIDENT 200 WEST WARD STREET SPRINGFIELD OH 455010720 110042483 false X WWW.WITTENBERG.EDU X 1841 OH WITTENBERG UNIVERSITY PROVIDES A LIBERAL ARTS EDUCATION DEDICATED TO INTELLECTUAL INQUIRY AND WHOLENESS OF PERSON WITHIN A DIVERSE RESIDENTIAL COMMUNITY. 26 20 1928 30559 11720776 6648814 76653786 79196180 2432311 2715679 8885 -8410 90815758 88552263 34678919 35805201 0 0 33641448 32470699 0 0 2804368 25452373 24371557 93772740 92647457 -2956982 -4095194 177292874 176481457 68898206 67842249 108394668 108639208 X WITTENBERG UNIVERSITY PROVIDES A LIBERAL ARTS EDUCATION DEDICATED TO INTELLECTUAL INQUIRY AND WHOLENESS OF PERSON WITHIN A DIVERSE RESIDENTIAL COMMUNITY. REFLECTING ITS LUTHERAN HERITAGE, WITTENBERG CHALLENGES STUDENTS TO BECOME RESPONSIBLE GLOBAL CITIZENS, TO DISCOVER THEIR CALLINGS, AND TO LEAD PERSONAL, PROFESSIONAL, AND CIVIC LIVES OF CREATIVITY, SERVICE, COMPASSION, AND INTEGRITY. false false 84040304 35805201 79188240 WITTENBERG UNIVERSITY CURRENTLY ENROLLS APPROXIMATELY 1,800 FULL-TIME STUDENTS WHO PURSUE DEGREES IN MORE THAN 34 MAJOR FIELDS OF STUDY. SEE SCHEDULE O. 84040304 true true false false false false false false false true true true false false true false true false true false true false false false true false false false true true true false true false false false false true true false false true true false false false true false false false true 102 0 true 1928 true true true false false false false true true false false false false X 26 20 true false false false false false false true true false false true true true true true true true true false OH X MARY JO DARR CONTROLLER 9373277025 PO BOX 720 SPRINGFIELD OH 45501 LAURIE JOYNER JUL - DEC 40.0 0.0 X X 133005 0 23654 DAVID BOYLE 1.0 0.0 X X JOHN MCDANIEL 1.0 0.0 X X GLENN CHRISTENSON 1.0 0.0 X JENNIFER COOPERIDER 1.0 0.0 X X DAVID BAINES 1.0 0.0 X WESLEY BATES 1.0 0.0 X ANDREW BELL 1.0 0.0 X REV JONATHAN EILERT 1.0 0.0 X REV BRADLEY GEE 1.0 0.0 X JAMES HENSON 1.0 0.0 X ELIZABETH HUNTER 1.0 0.0 X ALICIA SWEET HUPP 1.0 0.0 X DOUGLAS KENTFIELD 1.0 0.0 X REV MARCUS LOHRMANN 1.0 0.0 X WENDELL LUTZ 1.0 0.0 X SARAH HAGEN MCWILLIAMS 1.0 0.0 X FREDERICK MITCHELL 1.0 0.0 X THOMAS MURRAY 1.0 0.0 X MICHAEL SENICH 1.0 0.0 X LEWIS SHAW 1.0 0.0 X ALBERT SIU 1.0 0.0 X RICK STERLING 1.0 0.0 X MARTIN UHLE 1.0 0.0 X JAMES WYMER 1.0 0.0 X DONA YOUNG 1.0 0.0 X DARREL KITCHEN 40.0 0.0 X 170788 0 29053 MAUREEN MASSARO 40.0 0.0 X 108663 28012 MARK ERICKSON JAN - JUN 40.0 0.0 X 212187 27401 CHRIS DUNCAN 40.0 0.0 X 174403 34933 SARAH KELLY 40.0 0.0 X 135983 14506 RICHARD MICKOOL 40.0 0.0 X 154324 16218 JAMES GEIGER 40.0 0.0 X 196347 36852 MARK SULLIVAN 40.0 0.0 X 131686 30074 WARREN COPELAND 40.0 0.0 X 100279 14583 1517665 0 255286 11 false true false ABM JANITORIAL SERVICES 4732 PAYNE AVE DAYTON OH 45414 JANITORIAL 769266 SODEXHO SERVICES 200 WEST WARD ST SPRINGFIELD OH 45504 MEAL SVS/CATERING 3860552 WFF 211 SOUTH JEFFERSON AVE ST LOUIS MO 63103 JANITORIAL 464852 ROYALL COMPANY 1920 EAST PARHAM RD RICHMOND VA 23228 CONSULTING SERVICES 601994 OTIS ELEVATOR PO BOX 73579 CHICAGO IL 606737579 ELEVATOR SERVICES 216912 11 36346 1913108 4699360 709161 6648814 TUITION & FEES 900099 65694454 65694454 AUXILIARY ENTERPRISE REVENUE 611710 12338161 12338161 OTHER SOURCE REVENUE 611710 1134067 1134067 FOOD SERVICE REVENUE 611710 1800 1800 SPORTING EVENTS 713990 19758 19758 7940 7940 79196180 1727458 22619 1704839 0 0 0 0 0 22295092 163939 21306871 163939 988221 988221 988221 11000 36346 19410 -8410 -8410 0 0 0 88552263 79188240 30559 2684650 0 35805201 35805201 0 0 805179 692454 72466 40259 0 23068901 19839255 2076201 1153445 1653853 1422313 148847 82693 5314176 4570191 478276 265709 1628590 1400587 146573 81430 0 236770 236770 176576 176576 0 0 341579 341579 261285 224705 23516 13064 905773 778965 81520 45288 1370635 1178746 123357 68532 854936 735245 76944 42747 0 6330452 5444188 569741 316523 1026743 882999 92407 51337 0 0 2465114 2119998 221860 123256 0 4283659 3683947 385529 214183 504480 433853 45403 25224 FOOD SERVICE EXPENSE 2981103 2563749 268299 149055 DEPARTMENTAL PROGRAMS 943144 811104 84883 47157 BOOKS AND RECORDS 600115 516099 54010 30006 MEMBERSHIPS 194498 167268 17505 9725 894695 769437 80523 44735 92647457 84040304 5802785 2804368 3382 3394 6727027 6757134 6099772 4424308 1675197 1907862 0 0 0 0 0 0 0 0 1081501 1031004 168643452 97710100 73477879 70933352 43033792 47460750 33042714 32474807 6626105 5847722 0 0 5525505 5641124 177292874 176481457 5063824 5085754 0 0 1615398 1498537 36749296 35238511 0 0 0 0 2427580 2314182 0 0 23042108 23705265 68898206 67842249 X 19164876 16685870 14566425 15428238 74663367 76525100 108394668 108639208 177292874 176481457 X -4095194 5064786 -725052 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 88609647 1662614 7733049 2198652 5516165 90290493 90624779 6805550 -785101 2084302 5951279 88609647 86402243 851846 14904569 2104370 5737107 94317181 85058081 909828 9033393 2259973 6339086 86402243 116410827 937887 -23287961 2826965 6175707 85058081 0.10100 0.76100 0.13800 false false 4959290 4959290 129408834 70998167 58410667 34021608 26711933 7309675 253720 253720 70933352 ALTERNATIVE INVESTMENTS 32474807 F 32474807 0 ACCTS HELD ON BEHALF OF OTHERS 564616 ACCUM. POSTRETIREMENT BENEFIT 13197545 ANNUITIES AND TRUSTS PAYABLE 2928379 FEDERAL GOVT LOANS & GRANTS 4112818 LINE OF CREDIT 2901907 23705265 56745217 5064786 5064786 51680431 341579 36530253 36871832 88552263 56500677 56500677 341579 35805201 36146780 92647457 PRIOR YEAR ADJUSTMENT IN VALUE OF ENDOWMENT FUND SCHEDULE D, PART V, LINE 1A FOR THE YEAR ENDED JUNE 30, 2012, THE BEGINNING VALUE OF ENDOWMENT FUND REFLECTS A CHANGE IN UNRESTRICTED AND TEMPORARILY RESTRICTED NET ASSETS. THIS WAS A MERE CHANGE IN CLASSIFICATION. FOR THIS REASON, SCHEDULE D, PART V, LINE 1A WILL NOT EQUAL SCHEDULE D, PART V, LINE 1G. THE CHANGE TOTALED $ (3,692,402). INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS ARE USED IN ACCORDANCE WITH DONOR RESTRICTIONS FOR THE FOLLOWING PURPOSES: STUDENT SCHOLARSHIPS (34%), GENERAL OPERATIONS (35%), INSTRUCTION AND ACADEMIC SUPPORT (10%), LIBRARY (5%), AND OTHER MISCELLANEOUS CAMPUS PROGRAMS (16%). RECONCILIATION OF REVENUE PER AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XI, LINE 4B GRANTS & SCHOLARSHIPS $35,805,201 AMORTIZATION OF PRIOR SERVICE CREDIT 714,820 DEFINED-BENEFIT PLAN NET LOSS ARISING DURING THE PERIOD 10,232 TOTAL $36,530,253 RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XII, LINE 4B GRANTS & SCHOLARSHIPS $35,805,201 ASC 740 SCHEDULE D, PART X MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true true true true true true true false false false false false false false false true false true PUBLICATION OF THE UNIVERSITY'S RACIALLY NONDISCRIMINATORY POLICY SCHEDULE E, PART I, LINE 3 WITTENBERG UNIVERSITY IS IN COMPLIANCE WITH REV.PROC. 75-50. FINANCIAL AID OR ASSISTANCE RECEIVED FROM A GOVERNMENTAL AGENCY SCHEDULE E, PART I, LINE 6A WITTENBERG UNIVERSITY RECEIVES FINANCIAL ASSISTANCE FROM THE U.S. GOVERNMENT IN CONNECTION WITH THE PELL GRANT AND SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAMS. WITTENBERG UNIVERSITY ALSO RECEIVES SUPPORT FROM THE STATES OF OHIO AND PENNSYLVANIA FOR CERTAIN PROGRAMS. Europe (Including Iceland and Greenland) Program Services EDUCATION 215026 East Asia and the Pacific Program Services EDUCATION 6372 Sub-Saharan Africa Program Services EDUCATION 35813 Central America and the Caribbean Program Services EDUCATION 19750 North America Program Services EDUCATION 10709 Central America and the Caribbean Investments 17940516 18228186 18228186 true false true true true false GOLF TEAM 18598 13855 4743 1557 3250 2520 4437 FOOTBALL TEAM 28748 22491 6257 611 3799 2688 548 0 47346 36346 11000 2168 7049 5208 4985 19410 -8410 true INSTITUTIONAL SCHOLARSHIPS & AWARDS 1795 31873438 ENDOWED & OTHER SHOLARSHIPS 586 3931763 PROCEDURES FOR MONITORING USE OF GRANT FUNDS IN THE UNITED STATES SCHEDULE I, PART I, LINE 2 THE ORGANIZATION USES STUDENT FINANCIAL AID GUIDELINES TO MONITOR THE USE OF GRANT FUNDS. WITTENBERG UNIVERSITY ONLY AWARDS INSTITUTIONAL AND PRIVATELY FUNDED FINANCIAL AID AWARD AS ASSISTANCE FOR STUDENTS BASED ON A CASE-BY-CASE BASIS, BASED ON MERIT, NEED, AND EXTRACURRICULAR ACTIVITIES. IN DOING SO, THE UNIVERSITY'S FINANCIAL AID DEPARTMENT ADHERES STRICTLY TO ALL FEDERAL AND STATE REGULATIONS AND IS SUBJECT TO THE COMPLIANCE AND INTERNAL CONTROL REQUIREMENTS OF OMB-A133, IN WHICH THEY FOLLOW ALL APPLICABLE GUIDELINES. X X X true true X X X X false false false false false false false false true true LAURIE JOYNER JUL - DEC 124130 0 0 0 8875 0 13750 0 9904 0 156659 0 0 0 DARREL KITCHEN 161974 0 0 0 8814 0 17388 0 11665 0 199841 0 0 0 SARAH KELLY 129359 0 6624 13770 736 150489 0 CHRIS DUNCAN 173710 0 693 18000 16933 209336 0 RICHARD MICKOOL 154324 0 0 15400 818 170542 0 JAMES GEIGER 187937 0 8410 20000 16852 233199 0 MARK ERICKSON JAN - JUN 208607 0 3580 21188 6213 239588 0 MARK SULLIVAN 131686 0 0 13500 16574 161760 0 OTHER BENEFITS SCHEDULE J, PART I, LINE 1A DARRELL KITCHEN RECEIVES A CLUB MEMBERSHIP, WHICH IS INCLUDED IN HIS TAXABLE COMPENSATION. LAURIE JOYNER, THE UNIVERSITY'S PRESIDENT, RECEIVES PERSONAL USE OF A RESIDENCE AND A CLUB MEMBERSHIP. THE CLUB MEMBERSHIP (COSTING APPROXIMATELY $650 ANNUALLY) IS INCLUDED IN HER TAXABLE COMPENSATION. THE PERSONAL USE OF A RESIDENCE IS NOT INCLUDED IN TAXABLE COMPENSATION. THE RESIDENCE IS FURNISHED FOR THE CONVENIENCE OF WITTENBERG UNIVERSITY, AND THE ANNUAL VALUE OF THE RESIDENCE IS $18,000. THE VALUE OF UTILITIES, HOUSEKEEPING, SUPPLIES, AND OTHER HOME EXPENSES IS $31,978, WHICH IS ALSO NOT INCLUDED IN HER TAXABLE COMPENSATION. THE RESIDENCE IS AVAILABLE FOR USE TO HOST FACULTY, STAFF, AND STUDENT FUNCTIONS. THE PRESIDENT IS REQUIRED TO LIVE IN THE RESIDENCE AS A CONDITION OF HER EMPLOYMENT, AND THE RESIDENCE IS CONTIGUOUS TO WITTENBERG'S CAMPUS. AMOUNTS PAID OR ACCRUED PURSUANT TO A CONTRACT SCHEDULE J, PART I, LINE 8 LAURIE JOYNER ENTERED INTO AN INITIAL CONTRACT WITH THE UNIVERSITY ON JULY 1, 2012. THE CONTRACT SETS HER SALARY BASE AT $275,000 FOR THE YEAR. A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756BPC8 2005-05-05 11367477 CONSTRUCTION OF RESIDENCE HALLS false true false A 0 0 11367477 816000 0 0 125087 0 86740 10339650 0 0 2006 false false true true A false false false false 0 true false false true A false false false true false false 0 false 0 true A true . SCHEDULE R, PART IV, LINE 2C THE REBATE COMPUTATION WAS PERFORMED ON MAY 17 2010. 0 NOT REQUIRED NOT REQUIRED 68983 MERIT,NEED-BASE EDUCATIONAL SCHOLARSHIPS ANDREW BELL BOARD MEMBER 411449 SEE ATTACHED false SCHEDULE L, PART III FINANCIAL AID TO INTERESTED PERSONS AND/OR FAMILY MEMBERS THE AMOUNT LISTED IN PART III REPRESENTS FINANCIAL AID THAT WAS AWARDED TO INTERESTED PERSONS AND/OR FAMILY MEMBERS. THE ONLY AMOUNTS AWARDED ARE SCHOLARSHIPS AND FINANCIAL AID AWARDS. THESE FUNDS ARE DISBURSED BY THE COLLEGE'S FINANCIAL AID DEPARTMENT IN STRICT ADHERENCE TO ALL FEDERAL AND STATE REGULATIONS. SCHEDULE L, PART IV, LINE 1 BUSINESS TRANSACTIONS WITH INTERESTED PERSONS ANDREW BELL, BOARD MEMBER, WORKS FOR BROWER INSURANCE. BROWER INSURANCE IS AN INSURANCE PROVIDER FOR WITTENBERG UNIVERSITY. X 1 7000 APPRAISAL X 34 702161 STOCK QUOTE 1 false true true THIRD PARTY TRANSACTIONS PART I, LINE 32B THE ORGANIZATION USES SECURITY TRUST TO SELL STOCK GIFTS. PROGRAM SERVICE ACCOMPLISHMENTS (CONTINUED) FORM 990, PART III, LINE 4A THE UNIVERSITY HOLDS GENERAL ACCREDITATION FROM THE NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS AND SOME DEPARTMENTS HOLD SPECIALTY ACCREDITATIONS. EFFECTIVE DECEMBER 1, 2000, THE OHIO BOARD OF REGENTS GRANTED THE UNIVERSITY AN AMENDED CERTIFICATE OF AUTHORIZATION TO CONFER THE DEGREES OF BACHELOR OF ARTS, BACHELOR OF SCIENCE, BACHELOR OF FINE ARTS, BACHELOR OF MUSIC, BACHELOR OF MUSIC EDUCATION, AND MASTER OF ARTS IN EDUCATION. THE REGENTS ALSO APPROVED THE UNIVERSITY IN THE FOLLOWING TEACHER LICENSURE FIELDS: EARLY CHILDHOOD, MIDDLE CHILDHOOD, INTERVENTION SPECIALIST: MILD/MODERATE EDUCATIONAL NEEDS; ADOLESCENT TO YOUNG ADULT: EARTH SCIENCES, INTEGRATED LANGUAGE ARTS, INTEGRATED MATHEMATICS, INTEGRATED SOCIAL STUDIES, AND LIFE SCIENCES; MULTI-AGE: DRAMA/THEATER, FOREIGN LANGUAGE, MUSIC AND VISUAL ARTS. FAMILY AND/OR BUSINESS RELATIONSHIPS AMONGST OFFICERS, DIRECTORS, TRUSTEES FORM 990, PART VI, LINE 2 JAMES J. HENSON AND STEVE BUCHENROTH HAVE A BUSINESS RELATIONSHIP. ANDREW BELL, ALICIA HUPP, AND DARRELL KITCHEN ALSO HAVE BUSINESS RELATIONSHIPS. PROCESS TO REVIEW FORM 990 FORM 990, PART VI, LINES 11B THE 990 WILL BE MADE AVAILABLE ON THE BOARD'S WEB PORTAL BEFORE FILING. AN INDEPENDENT PUBLIC ACCOUNTING FIRM, THE ORGANIZATION'S CONTROLLER, AND THE AUDIT COMMITTEE WILL DO A DETAILED REVIEW OF THE RETURN PRIOR TO FILING. MONITORING & ENFORCEMENT OF COMPLIANCE WITH CONFLICT OF INTEREST POLICY FORM 990, PART VI, LINE 12C ALL BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY COMPLETE THE CONFLICT OF INTEREST QUESTIONNAIRE. REPORTED POTENTIAL CONFLICTS ARE DISCLOSED TO THE AUDIT COMMITTEE AND DISCUSSED. IF A CONFLICT IS FOUND, THE MEMBER WITH THE CONFLICT ABSTAINS FROM VOTING ON THE RELATED ISSUE. PROCESS TO REVIEW PRESIDENT, OFFICER, & KEY EMPLOYEE COMPENSATION FORM 990, PART VI LINES 15A & 15B PRESIDENT, OFFICER, & KEY EMPLOYEE COMPENSATION IS REVIEWED USING COMPENSATION SURVEYS AND COMPENSATION DATA FROM PEER INSTITUTIONS. THE REVIEWS WERE LAST CONDUCTED IN JUNE 2010. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWED THE PRESIDENT'S COMPENSATION IN MAY 2012, AND THE PRESIDENT REVIEWED OFFICER AND KEY EMPLOYEE COMPENSATION UPON HIRING IN THE SUMMER OF 2012. AVAILABILITY OF GOVERNING DOCUMENTS, COI POLICY, AND FINANCIAL STATEMENTS FORM 990, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. OTHER CHANGES IN NET ASSETS OR FUND BALANCES FORM 990, PART XI, LINE 9 DEFINED-BENEFIT PLAN NET GAIN ARISING DURING THE PERIOD: (10,232) AMORTIZATION OF PRIOR SERVICE CREDIT (714,820) TOTAL $(725,052) CHARITABLE REMAINDER TRUSTS (7) TRUST OH NA TRUST CHARITABLE REMAINDER TRUSTS (2) TRUST OR NA TRUST CHARITABLE REMAINDER TRUST TRUST NY NA TRUST CHARITABLE REMAINDER TRUSTS (2) TRUST IN NA TRUST CHARITABLE REMAINDER TRUST TRUST CT NA TRUST CHARITABLE REMAINDER TRUST TRUST FL NA TRUST CHARITABLE REMAINDER TRUST TRUST AZ NA TRUST false false false false false false false false false false false false false false false false false false false