2025-12-19T11:26:05+00:00 2025-06-30 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2024-07-01 310536647 Cedarville University CEDA 9377667818 251 NORTH MAIN STREET CEDARVILLE OH 45314 CHRISTOPHER SOHN VP FOR BUSINESS/CFO 2025-12-19 true Lauren Denton P01571860 2604604000 2025-11-15 2024 2025-03-06 01:10:19Z THOMAS WHITE 251 NORTH MAIN STREET CEDARVILLE OH 45314 271069048 false X WWW.CEDARVILLE.EDU X 1887 OH CEDARVILLE UNIVERSITY TRANSFORMS LIVES THROUGH EXCELLENT EDUCATION AND INTENTIONAL DISCIPLESHIP IN SUBMISSION TO BIBLICAL AUTHORITY. 25 19 3324 19 0 11885021 30148770 186648296 204457454 8210549 6153957 5547 5651 206749413 240765832 69989803 80073202 0 65680629 69703193 50000 12500 3084078 52871502 61191703 188591934 210980598 18157479 29785234 337905658 365354316 29717894 24834255 308187764 340520061 X 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. false false 80073202 80073202 0 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. 75339051 0 166937036 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. 20904628 0 37520418 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. 12206436 0 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. 12206436 188523317 true true false false false false false false false true true false false false true true false true true false true false false false false false false false true true true false false false false false false false false false true true false false false true true false false false false true 7260 0 3324 true false false false false false true true false false false false false false X 25 19 false false false false false false false true true false false false false true true true true true true true false false X BRIAN CAVIGGIOLA 9377667818 251 NORTH MAIN STREET CEDARVILLE OH 45314 DR COREY ABNEY TRUSTEE - SECRETARY 1.0 X X 37404 0 0 MR DANIEL PETEK TRUSTEE - CHAIRMAN 1.0 X X 17939 0 0 MR KENNETH DAVID BANE TRUSTEE - TREASURER 1.0 X X 0 0 0 MR ROBERT WYNALDA TRUSTEE-VICE CHAIRMAN 1.0 X X 0 0 0 DR DEFORIA LANE TRUSTEE 1.0 X 0 0 0 DR DOMINIC MCKINLEY TRUSTEE 1.0 X 1110 0 0 DR DON LOUGH TRUSTEE 1.0 X 0 0 0 DR HAYES WICKER TRUSTEE 1.0 X 0 0 0 DR JAMES HILTON TRUSTEE 1.0 X 17798 0 0 DR JASON DUESING TRUSTEE 1.0 X 21828 0 0 LT COL DAVID CARR TRUSTEE 1.0 X 0 0 0 MR DANIEL GREEN TRUSTEE 1.0 X 0 0 0 MR DAVID DYKEMA TRUSTEE 1.0 X 0 0 0 MR EVAN ENGLISH TRUSTEE 1.0 X 0 0 0 MR JONATHAN PRICE TRUSTEE 1.0 X 0 0 0 MR NATHAN LINO TRUSTEE 1.0 X 41803 0 0 MR PAUL DAVIS TRUSTEE 1.0 X 0 0 0 MR TIMOTHY KNIGHT TRUSTEE 1.0 X 0 0 0 MR WARREN JENKINS TRUSTEE 1.0 X 0 0 0 MRS CONNIE JENKINS TRUSTEE 1.0 X 0 0 0 REV BRIAN WHITE TRUSTEE 1.0 X 9804 0 0 REV JEFFORY WILLETTS TRUSTEE 1.0 X 0 0 0 REV JOEL WAYNE TRUSTEE 1.0 X 26889 0 0 REV RANDY PATTEN TRUSTEE 1.0 X 0 0 0 REV WILLIAM BERNHARD TRUSTEE 1.0 X 0 0 0 CHRISTOPHER CROSS VP OF ATHLETICS 40.0 X 116342 0 23376 CHRISTOPHER SOHN VP OF BUSINESS CFO 40.0 X 232372 0 45325 JANICE SUPPLEE VP MARKETING 40.0 X 171401 0 24109 JONATHAN WOOD VP STUDENT LIFE 40.0 X 143011 0 85528 ROBERT LUTZ VP FOR STRATEGIC INITIATIVES (BEGAN 9/30/24) 40.0 X 39686 0 10445 SCOTT VAN LOO VP ENROLLMENT MGMT 40.0 X 224254 0 54055 THOMAS MACH VP ACADEMICS 40.0 X 230416 0 45062 THOMAS WHITE PRESIDENT 40.0 X 390172 0 88358 WILLIAM SMALLWOOD VP ADVANCEMENT 40.0 X 212518 0 40489 ALEDA CHEN PROFESSOR OF PHARMACY SCIENCE 40.0 X 159359 0 19091 JASON GRAHAME DIRECTOR OF PA PROGRAM 40.0 X 157455 0 89790 JEFFERY BATES PROF OF PHARM SCIENCE 40.0 X 182272 0 48457 JUSTIN COLE PROF OF PHARM SCIENCE 40.0 X 155101 0 42064 SETH HAMMAN PROF OF CYBER OPERATIONS 40.0 X 198761 0 50587 2787695 0 666736 80 false true false Danis Builders LLC 3233 Newmark Drive Miamisburg OH 453425422 Construction 13655511 Pioneer College Caterers 12351 W 9th Ter Lenexa KS 662154410 Food Service 9738698 CHWR INC 5801 UPPER RIVER ROAD MIAMISBURG OH 453421402 MECHANICAL SERVICES 2729108 HES Intermediate Holdings LLC PO Box 958204 St Louis MO 631958204 Housekeeping Services 1587990 International Center for Creation 4675 LAKEHURST CENTER STE 150 Dublin OH 430163252 Instructional Services 1252787 62 1783230 28365540 16550531 30148770 TUITION AND FEES 611710 165271478 165271478 AUXILIARY FEES 611710 37146071 37146071 OTHER PROGRAM REVENUE 611710 2039905 2039905 0 0 0 0 204457454 6001205 6001205 5651 5651 0 5651 5651 30449968 6000 30298602 4614 151366 1386 152752 152752 0 0 0 0 0 240765832 204457454 0 6159608 80073202 80073202 2124984 609446 1271259 244279 46226194 42602253 2410520 1213421 5246729 4472604 623247 150878 12568947 10553613 1659319 356015 3536339 3014572 420074 101693 39664 39664 63750 63750 12500 12500 181635 181635 14897991 14673962 212917 11112 533492 511421 2716 19355 14620848 9526416 4405673 688759 1936026 1929360 4151 2515 13298653 7500595 5789629 8429 1386363 1195580 88408 102375 1588173 1241853 173573 172747 10646647 9614176 1032471 998951 4754 994197 Student Fees 736335 736335 Study Abroad Program 141196 141196 Bad debt 121979 121979 0 0 0 0 210980598 188523317 19373203 3084078 20994 25013 27348518 16645002 2506432 2954874 0 0 0 0 1198624 1032107 2125787 2677004 391235707 171861000 217303356 219374707 85483088 120964923 0 1516468 1417835 402391 262851 337905658 365354316 14275913 10559824 2560228 2619888 0 0 8198412 7261081 4683341 4393462 29717894 24834255 241469904 256141070 66717860 84378991 308187764 340520061 337905658 365354316 X 29785234 2877761 -330698 X false true true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 50983878 2893350 4292235 2146986 230988 163333 55628156 46563416 1852502 4825641 1800203 306977 150501 50983878 42405490 2246981 3827639 1648095 131856 136743 46563416 46812293 2635031 -5413563 1347717 131914 148640 42405490 36523114 1919127 10062254 1455110 107728 129364 46812293 0.0 0.76 0.24 false false 7773254 7773254 311257946 116832268 194425678 5899345 5147614 751731 52543504 46736504 5807000 13761658 3144614 10617044 219374707 Federal Income Taxes DEPOSITS 2107228 ANNUITIES AND TRUSTS PAYABLE 1265937 ADVANCE FROM GOVERNMENT FOR FEDERAL STUDENT LOANS 757446 LEASE LIABILITY - OPERATING 262851 4393462 X 163058058 2877761 0 2877761 160180297 181635 80403900 80585535 240765832 130725761 0 0 130725761 181635 80073202 80254837 210980598 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 true true true true true true true false false false false false false false false true false true 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. false Europe (Including Iceland and Greenland) Program Services Study Abroad Program 675069 Central America and the Caribbean Investments 1747833 0 0 0 0 0 0 2422902 0 2422902 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual true SCHOLARSHIPS & STUDENT AID 4507 80073202 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds CEDARVILLE UNIVERSITY AWARDS FINANCIAL AID GRANTS TO STUDENTS IN ACCORDANCE WITH THE UNIVERSITY'S INSTITUTIONAL FINANCIAL AID POLICIES. X X X true true X X X X false false false false false false false false false THOMAS WHITE PRESIDENT 387011 0 1000 0 2161 0 53128 0 35230 0 478530 0 0 0 THOMAS MACH VP ACADEMICS 227410 0 1000 0 2006 0 27956 0 17106 0 275478 0 0 0 CHRISTOPHER SOHN VP OF BUSINESS CFO 229366 0 1000 0 2006 0 28219 0 17106 0 277697 0 0 0 SCOTT VAN LOO VP ENROLLMENT MGMT 221659 0 1000 0 1595 0 27209 0 26846 0 278309 0 0 0 WILLIAM SMALLWOOD VP ADVANCEMENT 209593 0 1000 0 1925 0 18906 0 21583 0 253007 0 0 0 JANICE SUPPLEE VP MARKETING 168831 0 1000 0 1570 0 20801 0 3308 0 195510 0 0 0 JONATHAN WOOD VP STUDENT LIFE 141443 0 1000 0 568 0 37471 0 48057 0 228539 0 0 0 JEFFERY BATES PROF OF PHARM SCIENCE 179637 0 1000 0 1635 0 22166 0 26291 0 230729 0 0 0 JASON GRAHAME DIRECTOR OF PA PROGRAM 155762 0 1000 0 693 0 19517 0 70273 0 247245 0 0 0 JUSTIN COLE PROF OF PHARM SCIENCE 153631 0 1000 0 470 0 19111 0 22953 0 197165 0 0 0 SETH HAMMAN PROF OF CYBER OPERATIONS 197386 0 1000 0 375 0 24296 0 26291 0 249348 0 0 0 ALEDA CHEN PROFESSOR OF PHARMACY SCIENCE 157895 0 1000 0 464 0 19091 0 0 0 178450 0 0 0 Schedule J, Part I, Line 1a 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. A OHIO HIGHER ED FACILITY COMMISSION 346849674 2022-03-25 10000000 CAPITAL ACQUISTION false false false A 2738919 0 10000000 0 709646 0 0 0 0 0 0 0 2022 false false true true A false false false false false false 0.0 0.0 0.0 false false 0 false true A false false true false false false 0 false false false 0 false false true A true SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 9738698 INDEPENDENT CONTRACTOR SERVICE false SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 13655511 INDEPENDENT CONTRACTOR SERVICE false 16 16522525 Market value 1 28006 Cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions 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. 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. 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 42099 1088515 CEDARVILLE CHARITABLE REMAINDER TRUSTS (16) 251 NORTH MAIN STREET CEDARVILLE OH 45314 CHARITABLE TRUSTS OH NA Trust false false false false false false false false false false false false false false false false false false false false