THE CEDARVILLE UNIVERSITY: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- THE CEDARVILLE UNIVERSITY (EIN 31-0536647)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2025-12-19
- IRS object ID
- 202523539349300912
- Schema version
- 2024v5.1
- 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 I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-12-19T11:26:05+00:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 440160260 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Forvis Mazars LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 E Wayne Street Suite 600 | AddressLine1Txt |
| City | Fort Wayne | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46802 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | 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 | BusinessNameLine1Txt |
| 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 | AddressLine1Txt |
| City | CEDARVILLE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45314 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTOPHER SOHN | PersonNm |
| Person Title | VP FOR BUSINESS/CFO | PersonTitleTxt |
| Signature | 2025-12-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Lauren Denton | PreparerPersonNm |
| PTIN | P01571860 | PTIN |
| Phone | 2604604000 | PhoneNum |
| Preparation | 2025-11-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THOMAS WHITE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 251 NORTH MAIN STREET | AddressLine1Txt |
| City | CEDARVILLE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45314 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $271,069,048 | GrossReceiptsAmt |
| Group Return For Affiliates | false | 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 | CEDARVILLE UNIVERSITY TRANSFORMS LIVES THROUGH EXCELLENT EDUCATION AND INTENTIONAL DISCIPLESHIP IN SUBMISSION TO BIBLICAL AUTHORITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 25 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 3324 | TotalEmployeeCnt |
| Total Volunteers | 19 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $11,885,021 | PYContributionsGrantsAmt |
| CY Contributions Grants | $30,148,770 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $186,648,296 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $204,457,454 | CYProgramServiceRevenueAmt |
| PY Investment Income | $8,210,549 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,153,957 | CYInvestmentIncomeAmt |
| PY Other Revenue | $5,547 | PYOtherRevenueAmt |
| CY Other Revenue | $5,651 | CYOtherRevenueAmt |
| PY Total Revenue | $206,749,413 | PYTotalRevenueAmt |
| CY Total Revenue | $240,765,832 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $69,989,803 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $80,073,202 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $65,680,629 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $69,703,193 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $50,000 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $12,500 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $3,084,078 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $52,871,502 | PYOtherExpensesAmt |
| CY Other Expenses | $61,191,703 | CYOtherExpensesAmt |
| PY Total Expenses | $188,591,934 | PYTotalExpensesAmt |
| CY Total Expenses | $210,980,598 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $18,157,479 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $29,785,234 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $337,905,658 | TotalAssetsBOYAmt |
| Total Assets EOY | $365,354,316 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $29,717,894 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $24,834,255 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $308,187,764 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $340,520,061 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | CEDARVILLE UNIVERSITY TRANSFORMS LIVES THROUGH EXCELLENT EDUCATION AND INTENTIONAL DISCIPLESHIP IN SUBMISSION TO BIBLICAL AUTHORITY. THE UNIVERSITY ACHIEVES ITS MISSION BY ACCOMPLISHING PORTRAIT STATEMENTS WHICH REFLECT CHARACTERISTICS OF A CEDARVILLE UNIVERSITY GRADUATE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $80,073,202 | ExpenseAmt |
| Grant | $80,073,202 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | STUDENT AID: EXCELLENCE IS EXPECTED FROM EVERYONE AT CEDARVILLE. WE PROVIDE STUDENTS IN EACH OF OUR 175 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 Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $75,339,051 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $166,937,036 | RevenueAmt |
| Desc | INSTRUCTION AND ACADEMIC SUPPORT: LOCATED IN SOUTHWEST OHIO, CEDARVILLE UNIVERSITY IS AN ACCREDITED, CHRIST-CENTERED, BAPTIST INSTITUTION WITH AN ENROLLMENT OF 7,265 UNDERGRADUATE, GRADUATE AND ONLINE STUDENTS IN MORE THAN 175 AREAS OF STUDY. FOUNDED IN 1887, CEDARVILLE IS RECOGNIZED NATIONALLY FOR ITS AUTHENTIC CHRISTIAN COMMUNITY, RIGOROUS ACADEMIC PROGRAMS, STRONG GRADUATION AND RETENTION RATES, ACCREDITED PROFESSIONAL AND HEALTH SCIENCE OFFERINGS AND HIGH STUDENT ENGAGEMENT RANKING. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $20,904,628 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $37,520,418 | RevenueAmt |
| Desc | AUXILIARY SERVICES: CEDARVILLE IS COMMITTED 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 | $12,206,436 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | STUDENT SERVICES: AT CEDARVILLE, WE ARE A COMMUNITY OF BELIEVERS ACCOUNTABLE TO ONE ANOTHER, CALLED TO REFLECT THE CHARACTER OF JESUS CHRIST AND TO BE OBEDIENT TO HIS WORD. WE WILL BE FAITHFUL IN OUR SUPPORT FOR THE LOCAL CHURCH AND IN OUR PRACTICE OF SPIRITUAL DISCIPLINES. WE WILL PRACTICE BIBLICAL PRINCIPLES OF ENCOURAGEMENT, EXHORTATION, AND RECONCILIATION. WE COMMIT OURSELVES TO INTEGRITY, KINDNESS, PURITY, AND SELF-CONTROL AND TO CONTINUAL GROWTH IN SCHOLARSHIP, LEADERSHIP, AND SERVICE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $12,206,436 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $188,523,317 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (true) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 7260 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 3324 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 25 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Policies Reference Chapters | false | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedureInd |
| 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 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9377667818 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 251 NORTH MAIN STREET | AddressLine1Txt |
| City | CEDARVILLE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45314 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (39 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 |
|---|---|---|---|---|---|---|---|
| DR COREY ABNEY | |||||||
| TRUSTEE - SECRETARY | 1.0 | Yes (X) | Yes (X) | $37,404 | $0 | $0 | |
| MR DANIEL PETEK | |||||||
| TRUSTEE - CHAIRMAN | 1.0 | Yes (X) | Yes (X) | $17,939 | $0 | $0 | |
| MR KENNETH DAVID BANE | |||||||
| TRUSTEE - TREASURER | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MR ROBERT WYNALDA | |||||||
| TRUSTEE-VICE CHAIRMAN | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DR DEFORIA LANE | |||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| DR DOMINIC MCKINLEY | |||||||
| TRUSTEE | 1.0 | Yes (X) | $1,110 | $0 | $0 | ||
| DR DON LOUGH | |||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| DR HAYES WICKER | |||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| DR JAMES HILTON | |||||||
| TRUSTEE | 1.0 | Yes (X) | $17,798 | $0 | $0 | ||
| DR JASON DUESING | |||||||
| TRUSTEE | 1.0 | Yes (X) | $21,828 | $0 | $0 | ||
| LT COL DAVID CARR | |||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| MR DANIEL GREEN | |||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| MR DAVID DYKEMA | |||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| MR EVAN ENGLISH | |||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| MR JONATHAN PRICE | |||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| MR NATHAN LINO | |||||||
| TRUSTEE | 1.0 | Yes (X) | $41,803 | $0 | $0 | ||
| MR PAUL DAVIS | |||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| MR TIMOTHY KNIGHT | |||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| MR WARREN JENKINS | |||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| MRS CONNIE JENKINS | |||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| REV BRIAN WHITE | |||||||
| TRUSTEE | 1.0 | Yes (X) | $9,804 | $0 | $0 | ||
| REV JEFFORY WILLETTS | |||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| REV JOEL WAYNE | |||||||
| TRUSTEE | 1.0 | Yes (X) | $26,889 | $0 | $0 | ||
| REV RANDY PATTEN | |||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| REV WILLIAM BERNHARD | |||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTOPHER CROSS | |||||||
| VP OF ATHLETICS | 40.0 | Yes (X) | $116,342 | $0 | $23,376 | ||
| CHRISTOPHER SOHN | |||||||
| VP OF BUSINESS CFO | 40.0 | Yes (X) | $232,372 | $0 | $45,325 | ||
| JANICE SUPPLEE | |||||||
| VP MARKETING | 40.0 | Yes (X) | $171,401 | $0 | $24,109 | ||
| JONATHAN WOOD | |||||||
| VP STUDENT LIFE | 40.0 | Yes (X) | $143,011 | $0 | $85,528 | ||
| ROBERT LUTZ | |||||||
| VP FOR STRATEGIC INITIATIVES (BEGAN 9/30/24) | 40.0 | Yes (X) | $39,686 | $0 | $10,445 | ||
| SCOTT VAN LOO | |||||||
| VP ENROLLMENT MGMT | 40.0 | Yes (X) | $224,254 | $0 | $54,055 | ||
| THOMAS MACH | |||||||
| VP ACADEMICS | 40.0 | Yes (X) | $230,416 | $0 | $45,062 | ||
| THOMAS WHITE | |||||||
| PRESIDENT | 40.0 | Yes (X) | $390,172 | $0 | $88,358 | ||
| WILLIAM SMALLWOOD | |||||||
| VP ADVANCEMENT | 40.0 | Yes (X) | $212,518 | $0 | $40,489 | ||
| ALEDA CHEN | |||||||
| PROFESSOR OF PHARMACY SCIENCE | 40.0 | $159,359 | $0 | $19,091 | Yes (X) | ||
| JASON GRAHAME | |||||||
| DIRECTOR OF PA PROGRAM | 40.0 | $157,455 | $0 | $89,790 | Yes (X) | ||
| JEFFERY BATES | |||||||
| PROF OF PHARM SCIENCE | 40.0 | $182,272 | $0 | $48,457 | Yes (X) | ||
| JUSTIN COLE | |||||||
| PROF OF PHARM SCIENCE | 40.0 | $155,101 | $0 | $42,064 | Yes (X) | ||
| SETH HAMMAN | |||||||
| PROF OF CYBER OPERATIONS | 40.0 | $198,761 | $0 | $50,587 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,787,695 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $666,736 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 80 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Danis Builders LLC | |||||
| 3233 Newmark Drive | Miamisburg | OH | 453425422 | Construction | $13,655,511 |
| Pioneer College Caterers | |||||
| 12351 W 9th Ter | Lenexa | KS | 662154410 | Food Service | $9,738,698 |
| CHWR INC | |||||
| 5801 UPPER RIVER ROAD | MIAMISBURG | OH | 453421402 | MECHANICAL SERVICES | $2,729,108 |
| HES Intermediate Holdings LLC | |||||
| PO Box 958204 | St Louis | MO | 631958204 | Housekeeping Services | $1,587,990 |
| International Center for Creation | |||||
| 4675 LAKEHURST CENTER STE 150 | Dublin | OH | 430163252 | Instructional Services | $1,252,787 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 62 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,783,230 | GovernmentGrantsAmt |
| All Other Contributions | $28,365,540 | AllOtherContributionsAmt |
| Noncash Contributions | $16,550,531 | NoncashContributionsAmt |
| Total Contributions | $30,148,770 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611710 | $165,271,478 | $165,271,478 |
| AUXILIARY FEES | 611710 | $37,146,071 | $37,146,071 |
| OTHER PROGRAM REVENUE | 611710 | $2,039,905 | $2,039,905 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $204,457,454 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,001,205 | TotalRevenueColumnAmt |
| Exclusion | $6,001,205 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $5,651 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $5,651 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,651 | TotalRevenueColumnAmt |
| Exclusion | $5,651 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $30,449,968 | SecuritiesAmt |
| Other | $6,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $30,298,602 | SecuritiesAmt |
| Other | $4,614 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $151,366 | SecuritiesAmt |
| Other | $1,386 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $152,752 | TotalRevenueColumnAmt |
| Exclusion | $152,752 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $240,765,832 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $204,457,454 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $6,159,608 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,073,202 | TotalAmt |
| Program Services | $80,073,202 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,124,984 | TotalAmt |
| Program Services | $609,446 | ProgramServicesAmt |
| Management And General | $1,271,259 | ManagementAndGeneralAmt |
| Fundraising | $244,279 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,226,194 | TotalAmt |
| Program Services | $42,602,253 | ProgramServicesAmt |
| Management And General | $2,410,520 | ManagementAndGeneralAmt |
| Fundraising | $1,213,421 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,246,729 | TotalAmt |
| Program Services | $4,472,604 | ProgramServicesAmt |
| Management And General | $623,247 | ManagementAndGeneralAmt |
| Fundraising | $150,878 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,568,947 | TotalAmt |
| Program Services | $10,553,613 | ProgramServicesAmt |
| Management And General | $1,659,319 | ManagementAndGeneralAmt |
| Fundraising | $356,015 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,536,339 | TotalAmt |
| Program Services | $3,014,572 | ProgramServicesAmt |
| Management And General | $420,074 | ManagementAndGeneralAmt |
| Fundraising | $101,693 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,664 | TotalAmt |
| Management And General | $39,664 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,750 | TotalAmt |
| Management And General | $63,750 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,500 | TotalAmt |
| Fundraising | $12,500 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $181,635 | TotalAmt |
| Management And General | $181,635 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,897,991 | TotalAmt |
| Program Services | $14,673,962 | ProgramServicesAmt |
| Management And General | $212,917 | ManagementAndGeneralAmt |
| Fundraising | $11,112 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $533,492 | TotalAmt |
| Program Services | $511,421 | ProgramServicesAmt |
| Management And General | $2,716 | ManagementAndGeneralAmt |
| Fundraising | $19,355 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,620,848 | TotalAmt |
| Program Services | $9,526,416 | ProgramServicesAmt |
| Management And General | $4,405,673 | ManagementAndGeneralAmt |
| Fundraising | $688,759 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,936,026 | TotalAmt |
| Program Services | $1,929,360 | ProgramServicesAmt |
| Management And General | $4,151 | ManagementAndGeneralAmt |
| Fundraising | $2,515 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,298,653 | TotalAmt |
| Program Services | $7,500,595 | ProgramServicesAmt |
| Management And General | $5,789,629 | ManagementAndGeneralAmt |
| Fundraising | $8,429 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,386,363 | TotalAmt |
| Program Services | $1,195,580 | ProgramServicesAmt |
| Management And General | $88,408 | ManagementAndGeneralAmt |
| Fundraising | $102,375 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,588,173 | TotalAmt |
| Program Services | $1,241,853 | ProgramServicesAmt |
| Management And General | $173,573 | ManagementAndGeneralAmt |
| Fundraising | $172,747 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,646,647 | TotalAmt |
| Program Services | $9,614,176 | ProgramServicesAmt |
| Management And General | $1,032,471 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $998,951 | TotalAmt |
| Program Services | $4,754 | ProgramServicesAmt |
| Management And General | $994,197 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Student Fees | $736,335 | $736,335 |
| Study Abroad Program | $141,196 | $141,196 |
| Bad debt | $121,979 | $121,979 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $210,980,598 | TotalAmt |
| Program Services | $188,523,317 | ProgramServicesAmt |
| Management And General | $19,373,203 | ManagementAndGeneralAmt |
| Fundraising | $3,084,078 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,994 | BOYAmt |
| EOY | $25,013 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,348,518 | BOYAmt |
| EOY | $16,645,002 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,506,432 | BOYAmt |
| EOY | $2,954,874 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,198,624 | BOYAmt |
| EOY | $1,032,107 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,125,787 | BOYAmt |
| EOY | $2,677,004 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $391,235,707 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $171,861,000 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $217,303,356 | BOYAmt |
| EOY | $219,374,707 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,483,088 | BOYAmt |
| EOY | $120,964,923 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,516,468 | BOYAmt |
| EOY | $1,417,835 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $402,391 | BOYAmt |
| EOY | $262,851 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $337,905,658 | BOYAmt |
| EOY | $365,354,316 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,275,913 | BOYAmt |
| EOY | $10,559,824 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,560,228 | BOYAmt |
| EOY | $2,619,888 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,198,412 | BOYAmt |
| EOY | $7,261,081 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,683,341 | BOYAmt |
| EOY | $4,393,462 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,717,894 | BOYAmt |
| EOY | $24,834,255 | EOYAmt |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $241,469,904 | BOYAmt |
| EOY | $256,141,070 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,717,860 | BOYAmt |
| EOY | $84,378,991 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $308,187,764 | BOYAmt |
| EOY | $340,520,061 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $337,905,658 | BOYAmt |
| EOY | $365,354,316 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $29,785,234 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,877,761 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$330,698 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | 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 | $50,983,878 | BeginningYearBalanceAmt |
| Contributions | $2,893,350 | ContributionsAmt |
| Investment Earnings Or Losses | $4,292,235 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,146,986 | GrantsOrScholarshipsAmt |
| Other Expenditures | $230,988 | OtherExpendituresAmt |
| Administrative Expenses | $163,333 | AdministrativeExpensesAmt |
| End Year Balance | $55,628,156 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $46,563,416 | BeginningYearBalanceAmt |
| Contributions | $1,852,502 | ContributionsAmt |
| Investment Earnings Or Losses | $4,825,641 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,800,203 | GrantsOrScholarshipsAmt |
| Other Expenditures | $306,977 | OtherExpendituresAmt |
| Administrative Expenses | $150,501 | AdministrativeExpensesAmt |
| End Year Balance | $50,983,878 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $42,405,490 | BeginningYearBalanceAmt |
| Contributions | $2,246,981 | ContributionsAmt |
| Investment Earnings Or Losses | $3,827,639 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,648,095 | GrantsOrScholarshipsAmt |
| Other Expenditures | $131,856 | OtherExpendituresAmt |
| Administrative Expenses | $136,743 | AdministrativeExpensesAmt |
| End Year Balance | $46,563,416 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $46,812,293 | BeginningYearBalanceAmt |
| Contributions | $2,635,031 | ContributionsAmt |
| Investment Earnings Or Losses | -$5,413,563 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,347,717 | GrantsOrScholarshipsAmt |
| Other Expenditures | $131,914 | OtherExpendituresAmt |
| Administrative Expenses | $148,640 | AdministrativeExpensesAmt |
| End Year Balance | $42,405,490 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $36,523,114 | BeginningYearBalanceAmt |
| Contributions | $1,919,127 | ContributionsAmt |
| Investment Earnings Or Losses | $10,062,254 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,455,110 | GrantsOrScholarshipsAmt |
| Other Expenditures | $107,728 | OtherExpendituresAmt |
| Administrative Expenses | $129,364 | AdministrativeExpensesAmt |
| End Year Balance | $46,812,293 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.0 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.76 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.24 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,773,254 | OtherCostOrOtherBasisAmt |
| Book Value | $7,773,254 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $311,257,946 | OtherCostOrOtherBasisAmt |
| Depreciation | $116,832,268 | DepreciationAmt |
| Book Value | $194,425,678 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,899,345 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,147,614 | DepreciationAmt |
| Book Value | $751,731 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $52,543,504 | OtherCostOrOtherBasisAmt |
| Depreciation | $46,736,504 | DepreciationAmt |
| Book Value | $5,807,000 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,761,658 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,144,614 | DepreciationAmt |
| Book Value | $10,617,044 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $219,374,707 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| Federal Income Taxes | |
| DEPOSITS | $2,107,228 |
| ANNUITIES AND TRUSTS PAYABLE | $1,265,937 |
| ADVANCE FROM GOVERNMENT FOR FEDERAL STUDENT LOANS | $757,446 |
| LEASE LIABILITY - OPERATING | $262,851 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,393,462 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $163,058,058 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $2,877,761 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $0 | OtherRevenueAmt |
| Revenue Not Reported | $2,877,761 | RevenueNotReportedAmt |
| Revenue Subtotal | $160,180,297 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $181,635 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $80,403,900 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $80,585,535 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $240,765,832 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $130,725,761 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $130,725,761 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $181,635 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $80,073,202 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $80,254,837 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $210,980,598 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4 Intended uses of endowment funds | INCOME FROM THE ORGANIZATION'S ENDOWMENT FUND IS AWARDED AS SCHOLARSHIPS TO NEEDY OR GIFTED STUDENTS TO CONTINUE THEIR STUDIES AT THE INSTITUTION, OR TO SUPPORT RESEARCH. |
| Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote | 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. |
| Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements | FINANCIAL AID - 80073202 CHANGE IN VALUE OF LIFE INCOME AGREEMENTS - 330698 |
| Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements | FINANCIAL AID - 80073202 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY | CEDARVILLE UNIVERSITY DOES NOT UNLAWFULLY 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(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT | CEDARVILLE UNIVERSITY RECEIVES GOVERNMENTAL 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|
| Europe (Including Iceland and Greenland) | Program Services | Study Abroad Program | $675,069 |
| Central America and the Caribbean | Investments | $1,747,833 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $2,422,902 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $2,422,902 | TotalSpentAmt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements | FormAndLineReferenceDesc |
| Explanation | EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS & STUDENT AID | GrantTypeTxt |
| Recipient | 4507 | RecipientCnt |
| Cash Grant | $80,073,202 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds | 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 (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (12 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| THOMAS WHITE | ||||||||||||||
| PRESIDENT | $387,011 | $0 | $1,000 | $0 | $2,161 | $0 | $53,128 | $0 | $35,230 | $0 | $478,530 | $0 | $0 | $0 |
| THOMAS MACH | ||||||||||||||
| VP ACADEMICS | $227,410 | $0 | $1,000 | $0 | $2,006 | $0 | $27,956 | $0 | $17,106 | $0 | $275,478 | $0 | $0 | $0 |
| CHRISTOPHER SOHN | ||||||||||||||
| VP OF BUSINESS CFO | $229,366 | $0 | $1,000 | $0 | $2,006 | $0 | $28,219 | $0 | $17,106 | $0 | $277,697 | $0 | $0 | $0 |
| SCOTT VAN LOO | ||||||||||||||
| VP ENROLLMENT MGMT | $221,659 | $0 | $1,000 | $0 | $1,595 | $0 | $27,209 | $0 | $26,846 | $0 | $278,309 | $0 | $0 | $0 |
| WILLIAM SMALLWOOD | ||||||||||||||
| VP ADVANCEMENT | $209,593 | $0 | $1,000 | $0 | $1,925 | $0 | $18,906 | $0 | $21,583 | $0 | $253,007 | $0 | $0 | $0 |
| JANICE SUPPLEE | ||||||||||||||
| VP MARKETING | $168,831 | $0 | $1,000 | $0 | $1,570 | $0 | $20,801 | $0 | $3,308 | $0 | $195,510 | $0 | $0 | $0 |
| JONATHAN WOOD | ||||||||||||||
| VP STUDENT LIFE | $141,443 | $0 | $1,000 | $0 | $568 | $0 | $37,471 | $0 | $48,057 | $0 | $228,539 | $0 | $0 | $0 |
| JEFFERY BATES | ||||||||||||||
| PROF OF PHARM SCIENCE | $179,637 | $0 | $1,000 | $0 | $1,635 | $0 | $22,166 | $0 | $26,291 | $0 | $230,729 | $0 | $0 | $0 |
| JASON GRAHAME | ||||||||||||||
| DIRECTOR OF PA PROGRAM | $155,762 | $0 | $1,000 | $0 | $693 | $0 | $19,517 | $0 | $70,273 | $0 | $247,245 | $0 | $0 | $0 |
| JUSTIN COLE | ||||||||||||||
| PROF OF PHARM SCIENCE | $153,631 | $0 | $1,000 | $0 | $470 | $0 | $19,111 | $0 | $22,953 | $0 | $197,165 | $0 | $0 | $0 |
| SETH HAMMAN | ||||||||||||||
| PROF OF CYBER OPERATIONS | $197,386 | $0 | $1,000 | $0 | $375 | $0 | $24,296 | $0 | $26,291 | $0 | $249,348 | $0 | $0 | $0 |
| ALEDA CHEN | ||||||||||||||
| PROFESSOR OF PHARMACY SCIENCE | $157,895 | $0 | $1,000 | $0 | $464 | $0 | $19,091 | $0 | $0 | $0 | $178,450 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule J, Part I, Line 1a | FormAndLineReferenceDesc |
| Explanation | THE UNIVERSITY'S PRESIDENT IS PROVIDED WITH A UNIVERSITY OWNED HOUSE THAT QUALIFIES AS NON-TAXABLE HOUSING PROVIDED FOR THE CONVENIENCE OF THE EMPLOYER. THE HOUSE IS SERVICED BY THE UNIVERSITY'S CUSTODIAL, GROUNDS, AND MAINTENANCE DEPARTMENTS. THESE BENEFITS ARE EXCLUDED FROM TAXABLE INCOME TO THE EXTENT THAT THEY MEET THE SECTION 119 REQUIREMENTS. HEALTH/SOCIAL CLUB DUES ARE PAID ON BEHALF OF THE VP FOR ENROLLMENT MANAGEMENT AND THE PRESIDENT. THIS BENEFIT IS INCLUDED IN TAXABLE COMPENSATION. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO HIGHER ED FACILITY COMMISSION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 346849674 | BondIssuerEIN |
| Bond Issued | 2022-03-25 | BondIssuedDt |
| Issue Price | $10,000,000 | IssuePriceAmt |
| Purpose | CAPITAL ACQUISTION | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $2,738,919 | RetiredAmt |
| Bond Defeased | $0 | BondDefeasedAmt |
| Total Proceeds | $10,000,000 | TotalProceedsAmt |
| In Reserve Fund | $0 | InReserveFundAmt |
| Capitalized Interest | $709,646 | CapitalizedInterestAmt |
| Refunding Escrow | $0 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $0 | IssuanceCostsFromProceedsAmt |
| Credit Enhancement | $0 | CreditEnhancementAmt |
| Working Capital Expenditures | $0 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $0 | CapitalExpendituresAmt |
| Other Spent Proceeds | $0 | OtherSpentProceedsAmt |
| Unspent | $0 | UnspentAmt |
| Substantial Completion | 2022 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | false | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | false | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | false | EngageBondCounselContractsInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Engage Bond Counsel Research | false | EngageBondCounselResearchInd |
| Private Bus Use By Others | 0.0 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.0 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.0 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropPct |
| Remedial Action Taken | false | RemedialActionTakenInd |
| Procs Nonqualified Bond Remdtd | Yes (true) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | false | RebateNotDueYetInd |
| Exception To Rebate | Yes (true) | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Term Of Hedge | 0 | TermOfHedgePct |
| Superintegrated Hedge | false | SuperintegratedHedgeInd |
| Hedge Terminated | false | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Term Of GIC | 0 | TermOfGICPct |
| Regulatory Safe Harbor Stsfd | false | RegulatorySafeHarborStsfdInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (true) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (true) | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| SUBSTANTIAL CONTRIBUTOR | |||
| SUBSTANTIAL CONTRIBUTOR | $9,738,698 | INDEPENDENT CONTRACTOR SERVICE | false |
| SUBSTANTIAL CONTRIBUTOR | |||
| SUBSTANTIAL CONTRIBUTOR | $13,655,511 | INDEPENDENT CONTRACTOR SERVICE | false |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contribution | 16 | ContributionCnt |
| Noncash Contributions Rpt F990 | $16,522,525 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
Food Inventory FoodInventoryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $28,006 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Cost | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule M, Part I Explanations of reporting method for number of contributions | FormAndLineReferenceDesc |
| Explanation | Securities - Publicly traded - THE NUMBER LISTED ON SCHEDULE M, PART I, COLUMN B REFLECTS THE NUMBER OF CONTRIBUTORS. Food inventory - THE NUMBER LISTED ON SCHEDULE M, PART I, COLUMN B REFLECTS THE NUMBER OF CONTRIBUTORS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 4a-4c Description of program services | (Expenses $ 12,206,436 including grants of $ 0)(Revenue $ 0) STUDENT SERVICES: AT CEDARVILLE, WE ARE A COMMUNITY OF BELIEVERS ACCOUNTABLE TO ONE ANOTHER, CALLED TO REFLECT THE CHARACTER OF JESUS CHRIST AND TO BE OBEDIENT TO HIS WORD. WE WILL BE FAITHFUL IN OUR SUPPORT FOR THE LOCAL CHURCH AND IN OUR PRACTICE OF SPIRITUAL DISCIPLINES. WE WILL PRACTICE BIBLICAL PRINCIPLES OF ENCOURAGEMENT, EXHORTATION, AND RECONCILIATION. WE COMMIT OURSELVES TO INTEGRITY, KINDNESS, PURITY, AND SELF-CONTROL AND TO CONTINUAL GROWTH IN SCHOLARSHIP, LEADERSHIP, AND SERVICE. |
| Form 990, Part VI, Line 1a Delegate broad authority to a committee | THE CHAIR OF THE BOARD IS THE CHAIR OF THE EXECUTIVE COMMITTEE. OTHER MEMBERS OF THE COMMITTEE ARE THE VICE CHAIR, SECRETARY, TREASURER, 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, Line 11b Review of form 990 by governing body | 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 FINANCE RELATED ITEMS. AS SUCH, A COPY OF THE FORM 990 WITHOUT SCHEDULE B 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, Line 12c Conflict of interest policy | 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 PRACTICAL 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, Line 15a Process to establish compensation of top management official | 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 IS USED. THIS PROCESS AND RESULTS ARE THOROUGHLY DOCUMENTED IN THE COMMITTEE MINUTES. |
| Form 990, Part VI, Line 19 Required documents available to the public | 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 Other changes in net assets or fund balances | CHANGE IN VALUE OF LIFE INCOME AGREEMENTS - -330698; Total - -330698; |
| FORM 990, PART VI, LINE 1B | DR. COREY ABNEY, MR. DANIEL PETEK, MR. JASON DUESING, MR. NATHAN LINO, DR. JAMES HILTON AND MR. JOEL WAYNE ARE CONSIDERED NON-INDEPENDENT BOARD MEMBERS DUE TO TAXABLE INCOME LISTED ON PART VII. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| CEDAR CARE LLC | |||||||||
| 340 VARSITY DR | CEDARVILLE | OH | 45314 | 475053455 | PHARMACY | OH | $0 | $0 | CEDARVILLE |
| IN PROGRESS LLC | |||||||||
| 251 N MAIN ST | CEDARVILLE | OH | 463148501 | 883159898 | MANAGE PROP. | OH | $42,099 | $1,088,515 | CEDARVILLE |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARITABLE REMAINDER TRUSTS (16) | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 251 NORTH MAIN STREET | AddressLine1Txt |
| City | CEDARVILLE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45314 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | CHARITABLE TRUSTS | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | Trust | EntityTypeTxt |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |