2013-02-01T12:52:06-06:00 2012-06-30 GRANT THORNTON LLP 2001 MARKET STREET SUITE 3100 PHILADELPHIA PA 19103 990 2011-07-01 340714629 BALDWIN-WALLACE COLLEGE % SHARON VITAZ BALD 4408262423 275 Eastland Road Berea OH 440172088 William M Reniff 4408262423 2013-01-17 true 2155614200 2011 2016-02-25 16:41:14Z Richard W Durst 275 Eastland Road Berea OH 440172088 149210714 false X www.bw.edu X 1842 OH Baldwin-Wallace College provides undergraduate higher education leading to the bachelor degree, and graduate education at the masters level in three fields. 41 41 3083 30293 1134 11191821 12396272 100746633 101730960 2578894 10405650 4739937 4604237 119257285 129137119 34911913 36250170 0 0 51716900 53220787 175447 130812 1854933 28233626 28338548 115037886 117940317 4219399 11196802 265585329 267451809 29492715 28018481 236092614 239433328 BALDWIN-WALLACE COLLEGE IS AN ACADEMIC COMMUNITY COMMITTED TO THE LIBERAL ARTS AND SCIENCES AS THE FOUNDATION FOR LIFELONG LEARNING. THE COLLEGE FULFILLS THIS MISSION THROUGH A RIGOROUS ACADEMIC PROGRAM THAT IS CHARACTERIZED BY EXCELLENCE IN TEACHING AND LEARNING. IT MAINTAINS A CHALLENGING, SUPPORTIVE ENVIRONMENT THAT ENHANCES STUDENTS' INTELLECTUAL AND SPIRITUAL GROWTH. BALDWIN-WALLACE ASSISTS STUDENTS IN THEIR PREPARATION TO BECOME CONTRIBUTING, COMPASSIONATE CITIZENS OF AN INCREASINGLY GLOBAL SOCIETY AND ENCOURAGES THEIR PURSUIT OF PERSONAL AND PROFESSIONAL EXCELLENCE. false false 55002554 93372584 Education of 2,963 full-time undergraduate students, 498 part-time undergraduates, and 716 graduate students, plus certificate programs and faculty scholarly research. The College maintains more than sixty majors for traditional undergraduates, plus programs for evening and weekend students. These are within the following seven divisions: Business Administration, Education, Health and Physical Education, Humanities, Music, Science and Mathematics, and Social Sciences. Bachelor degrees offered are Bachelor of Arts, Bachelor of Science, Bachelor of Science in Education, Bachelor of Music, and Bachelor of Music in Education. The graduate programs lead to the degrees of Master of Arts in Education, Master of Business Administration, and Master of Medical Science. 36250170 36250170 Scholarships and need-based financial aid grants to students actively enrolled in the College. 13785811 12767919 Auxiliary services and activities for students, including residence halls housing 1,715 full-time students, dining halls, bookstore, athletics, student union, recreation center, and health center. 105038535 true true false false true false true false true true false true false true true false true true false false false false true false false false false true true true false false false false false false false false false false true true false false false false false false false false true 216 0 true 3083 true true true false false false false false false false false false X 41 41 false false false false false true false true true false false true true true true true true true true true true X SHARON VITAZ 4408262423 275 EASTLAND ROAD Berea OH 44017 X Paul H Carleton 5.0 X X 0 0 0 Delores K Minter 2.0 X X 0 0 0 Christopher M Zito 2.0 X X 0 0 0 Clyde E Bartter 2.0 X X 0 0 0 Stephen W Boesel 1.0 X 0 0 0 Donald W Bogus 1.0 X 0 0 0 George T Boyer 1.0 X 0 0 0 Willard E Carmel 1.0 X 0 0 0 Paul G Clark 1.0 X 0 0 0 Pamela D Connolly 1.0 X 0 0 0 Robin C Cottingham 1.0 X 0 0 0 James M Davidson 1.0 X 0 0 0 Agnes M Dover 1.0 X 0 0 0 Paterick J Dunlavy 1.0 X 0 0 0 Bennett L Gaines 1.0 X 0 0 0 Daniel C Hagen 1.0 X 0 0 0 Michael G Hanna Jr 1.0 X 0 0 0 Donald Hill 1.0 X 0 0 0 John W Hoyt 1.0 X 0 0 0 Steven E Koenig 1.0 X 0 0 0 John W Kropf 1.0 X 0 0 0 Thomas M LaMotte 1.0 X 0 0 0 John P Lanigan 1.0 X 0 0 0 Debra Lyons 1.0 X 0 0 0 Kenneth E Marks 1.0 X 0 0 0 David F Martin 1.0 X 0 0 0 Wade I Massad 1.0 X 0 0 0 Randell McShepard 1.0 X 0 0 0 Edward Napoleon Jr 1.0 X 0 0 0 Steven M Nobil 1.0 X 0 0 0 Paul E Pendleton 1.0 X 0 0 0 Charles E Rotuno 1.0 X 0 0 0 Bipin C Shah 1.0 X 0 0 0 Mark H Summers 1.0 X 0 0 0 William B Summers Jr 1.0 X 0 0 0 Elizabeth M Swailes 1.0 X 0 0 0 Donna Z Thomas 1.0 X 0 0 0 James A Thomas 1.0 X 0 0 0 Lee Thomas 1.0 X 0 0 0 Floyd A Trouten 1.0 X 0 0 0 Thomas A Waltermire 1.0 X 0 0 0 Richard W Durst 50.0 X 300952 0 45171 Richard L Fletcher 50.0 X 160754 0 26145 Mary Lou Higgerson 50.0 X 185491 0 17293 William M Reniff 50.0 X 163419 0 28474 Susan Dileno 50.0 X 126217 0 21934 Trina Dobberstein 50.0 X 124782 0 8682 William J Spiker 50.0 X 178271 0 32612 Pierre David 50.0 X 115508 0 29913 David Krueger 50.0 X 109747 0 27439 Susan Kuznik 50.0 X 115683 0 16642 Ven Ochaya 50.0 X 119891 0 6107 Henry Lewandowski 50.0 X 111632 0 13916 1812347 0 274328 26 false true false MCM Co Inc 1468 W Ninth Street CLEVELAND OH 44113 Project Management 858924 Ruffalo Cody PO Box 3018 CEDAR RAPIDS IA 52406 Telemarketing 279168 The Collaborative Inc 500 Madison Ave TOLEDO OH 43604 Architectual 257650 The Forquer Group 100 State Street 310 ERIE PA 16507 IT support 182460 Competitive Edge Consulting 16512 Clifton Blvd LAKEWOOD OH 44107 Expert speakers 175342 7 1618128 10778144 837045 12396272 TUITION FROM DEGREE-CREDIT STUDENTS 92496615 92496615 STUDENT RESIDENCE HALLS 8227794 8227794 SPONSORED PROGRAMS 875969 875969 CONCERT AND THEATRE TICKETS 83131 83131 ATHLETIC TICKETS 47451 47451 101730960 9758303 9758303 0 0 71487 117820 -46333 -46333 -46333 14723658 14076311 647347 647347 647347 0 0 10289007 5879464 4409543 30293 4379250 FACILITIES USE FEE 108291 108291 PARKING 48772 48772 MISCELLANEOUS 83964 83964 241027 129137119 101730960 30293 14979594 0 36250170 36250170 0 0 1517957 151800 1167722 198435 0 39338880 32333553 6270064 735263 2036285 1556614 424421 55250 7273236 5814305 1261113 197818 3054429 2334923 636631 82875 0 108889 108889 125000 125000 0 130812 130812 144841 144841 548101 422103 125998 848861 848861 3145940 2375391 686907 83642 1326299 820251 470115 35933 14105 14105 7555702 4215461 3340241 1865939 1314919 454775 96245 0 418478 384441 30194 3843 664071 664071 0 6828402 6418698 341420 68284 556671 200061 355363 1247 OFF-CAMPUS STUDY TUITION 932891 932891 ORGANIZATIONAL MEMBERSHIPS 316425 150362 113671 52392 UNRELATED BUSINESS TAX 170 170 SQ. 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ALLOC. $7,447,648 PLAN 7000789 -7075265 74476 2937763 2347698 551647 38418 117940317 105038535 11046849 1854933 7286957 3980985 10965568 11909658 5097395 7431305 3401470 4033877 0 0 0 0 0 0 1482402 1688640 596402 755150 181335849 79749747 98241716 101586102 105701734 99521720 1780722 2858853 19515255 23849252 0 0 11515708 9836267 265585329 267451809 5178986 4800224 0 0 3696487 3568229 13005000 12085000 0 0 0 0 0 0 0 0 7612242 7565028 29492715 28018481 X 55371320 57627017 77901008 83668574 102820286 98137737 236092614 239433328 265585329 267451809 X 11196802 -7856088 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 198750 1663953 true true X X X Art instruction false 103749666 1909886 -670034 1705396 3980965 99303157 89985669 494194 19379466 2242018 3867645 103749666 83358214 546311 12315218 1709995 4524079 0 89985669 114021249 731972 -25211066 2395243 3788698 0 83358214 0.09783 0.90217 true false 7528375 7528375 3012392 150118568 66907433 86223527 462753 462753 20213761 12379561 7834200 101586102 STUDENT LOANS 3920205 F KCM I 18780392 F KBS 1148655 F 23849252 0 ANNUITY OBLIGATIONS 3620674 US GOVERNMENT ADVANCES 2486727 ASSET IMPAIRMENT EXTIMATES 856259 FUNDS HELD FOR STUDENT GROUPS 488039 DEFERRED COMPENSATION 113329 7565028 129137119 117940317 11196802 -7856088 -7856088 3340714 91727024 -7856088 6696163 -1159925 92886949 36250170 36250170 129137119 88386310 6696163 6696163 81690147 36250170 36250170 117940317 Financial Statement Footnote Schedule D, Part III, Line 1a "Contributions, except that contributions of works of art, historical treasures, and similar assets held as part of collections are not recognized or capitalized." Description of Organization's Collections Schedule D, Part III, Line 4 The College's art collection consists of paintings, drawings, sculptures, lithographs, engravings,and woodcuts. The College has an art department that uses these materials in instruction and scholarly research. Intended Uses of Endowment Funds Schedule D, Part V, Line 4 The consistant uses of the College's endowment are to provide funds for faculty salaries, the purchase of library books and other media, financial aid grants to enrolled students, and general support. Liability for Uncertain Tax Position (ASC 740) Schedule D, Part X The college has adopted ASC 740, accounting for uncertainty of income taxes, which clarifies the accounting for uncertainty in income taxes recognized in an organization's financial statements. ASC 740 prescribes a more-likely-than-not recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken. Under ASC 740, tax provisions are evaluated for recognition, derecognition, and measurement using consistent criteria and they will provide more information about the uncertainty in income tax assets and liabilities. Based on the College's evaluation, no provision for uncertain positions is required as of june 30, 2012 and 2011. Reconciliation of Revenue Part XII, Line 2d Cost of Good Sold, $5,879,464 Rental expense, 117,820 KCM I and KBS depreciation (netted to investment inc) 698,879 ---------- Total Part XII, Line 2d $6,696,163 Reconciliation of Revenue Part XII, Line 4b Scholarships and Financial Aid $36,250,170 Reconciliation of Expenses Part XIII, Line 2d Cost of Good Sold, $5,879,464 Rental expense, 117,820 KCM I and KBS depreciation (netted to investment inc) 698,879 ---------- Total Part XIII, Line 2d $6,696,163 Reconcilation of Expenses Part XIII, Line 4b Scholarships and Financial Aid $36,250,170 true true true true true true true false false false false false false false false true false true Publication of Racially Nondiscriminatory Policy Schedule E, Part I, Line 3 Baldwin-Wallace draws students nationwide and worldwide, but a significant number come from northeast Ohio. Therefore the College advertises in this area and includes the Rev. Proc. 75-50 or similar wording in all advertisements. Furthermore, the Colleges places the 4.03 notice annually in The Plain Dealer, Cleveland's daily newspaper. Government Assistance Schedule E, Part I, Line 6a Baldwin-Wallace College receives federal and state government grants for specific purposes and projects. These include Supplemental Educational Opportunity Grants, College Work Study, other student financial aid funds, Upward Bound, research, and other specific instruction programs. X X X X X X true RuffaloCODY PO Box 3018 Cedar Rapids IA 52406 PhoneSolic false 531939 120000 411939 531939 120000 411939 FL OH Professional Fundraiser SCHEDULE G, PART I, LINE 2B Baldwin-Wallace College engaged Ruffalocody for an Annual Fund by Phone campaign. In addition to the fundraising fees listed, the College paid $5,487 to Ruffalocody for printing and postage. true Merit scholarships and need based aid 36250170 Procedure for Monitoring Use of Grant Funds Inside U.S. Schedule I, Part I, Line 2 Baldwin-Wallace College awards scholarships and makes need-based financial aid grants only to its own enrolled students. The awards constitute part of the cost of attending. Additional need-based aid usually consists of Federal Direct Student Loans and College Work Study for jobs on campus. The Student Financial Aid Office makes need-based grants on the basis of demonstrated financial need using nationally accepted forms and methods. The same office awards merit scholarships using Baldwin-Wallace criteria. The College disburses the grants as credits to student receivable accounts, offseting amounts billed for tuition and other fees. X true true X X X false false false false false false false false false Richard W Durst 297926 0 0 0 3026 0 37150 0 8021 0 346123 0 0 0 Richard L Fletcher 159429 0 0 0 1325 0 12348 0 13797 0 186899 0 0 0 Mary Lou Higgerson 185491 0 0 0 0 0 14169 0 3124 0 202784 0 0 0 William M Reniff 163419 0 0 0 0 0 8575 0 19899 0 191893 0 0 0 William J Spiker 176583 0 0 0 1688 0 9692 0 22920 0 210883 0 0 0 Housing allowance or residence for personal use Schedule J, Part I, Line 1a The President and his wife live in a College house located on campus. They use the house for College meetings, receptions, and other related functions. College custodians clean the first floor common rooms but not the family private rooms. The College requires the Vice President for Student Affairs, three activity directors, and the Director of Buildings and Grounds to live in College-owned housing on or near the campus as a condition of employment. Baldwin Wallace College 340714629 67756BMD9 2004-06-01 100 Renovation and Refunding false true false 0 0 18557970 0 0 8344089 212347 0 0 10001534 0 0 2006 false true true true false false false false 0 true false false false 0 false 0 false false X 1 10000 Expert opinion X 15 810745 Market Quotations X Musical instruments 4 16300 Expert opinion false true true Works of Art Part I Line 1 Work of Art received for building display is recorded as revenue and capitalized Use of Third Party to Sell Noncash Contributions Part I Line 32 The College has used art auctionners in prior years, but there was no activity this tax year. Members or Stockholders Who May Elect Form 990, Part VI, Line 6 and 7a The College's governing board, the Board of Trustees, has fifty-one authorized voting positions. The Board elects the fifty-one with the following restrictions: (a) at least ten percent have to be Methodist, and (b) at least fifty percent have to be alumni. Not all positions are currently filled. The College president and the bishops of the two Ohio conferences are ex-officio members of the board. Form 990 Review Process Form 990, Part VI, Line 11b The Vice President for Finance and Administration performs an initial, detailed review of the Form 990 draft. He then sends a copy to each Board member for review and comment. This is prior to filing. Conflict of Interest Policy Monitoring & Enforcement Form 990, Part VI, Line 12c All members of the Board of Trustees must submit annually a written and signed statement disclosing any situatuion which may be, or may be considered to be, a conflict of interest as defined in the Conflict of Interest Policy. If they have nothing to report, they must check a printed statement to that effect. Process for Determining Compensation Form 990, Part VI, Line 15a The Compensation and Executive Committees of the Board of Trustees review and approve the compensation for all officers annually. The Compensation Committee meets first with the Vice President for Finance and Administration, who provides it with comparability data and answers questions. The Compensation Committee then meets with the President of the College (the College's top management official), to discuss his performance, and to receive the President's views of the performance, and his recommendations as to the appropriate compensation levels, of the officers of the College other than himself. The Compensation Committee then continues in executive session to set the compensation for the President and to review the President's established compensation levels regarding the compensation of the following officers of the College: Senior Vice President, VP for Academic Affairs and Dean of the College, VP for Student Affairs and Dean of Students, VP for Finance and Administration, VP for Enrollment Management, and the VP for Advancement. The Compensation Committee then reports its conclusions and the basis therefore, to the Executive Committee of the Board of Trustees, which has final approval authority with respect to compensation determination. The committes last met on compensation matters in 2012. How Documents are Made Available to the Public Form 990, Part VI, Line 19 Baldwin-Wallace College makes its financial statements and conflict of interest policy available to the public on its own website. The College provides a paper copy of its bylaws to anyone who asks.