2013-04-03T12:27:23-05:00 2012-06-30 BKD LLP 201 N Illinois Street Indianapolis IN 46204 990 2011-07-01 310537177 Wittenberg University % MARY JO DARR CONTROLLER WITT 9373277025 200 West Ward Street PO Box 720 Springfield OH 455010720 MARY JO DARR 9373277025 2013-05-15 true 3173834000 2011 2016-02-25 16:41:14Z LAURIE JOYNER PRESIDENT 200 WEST WARD STREET SPRINGFIELD OH 455010720 123569489 false X WWW.WITTENBERG.EDU X 1841 OH TO HELP EDUCATE THE CREATIVE MINORITY OF A CIVILIZATION, TO DEVELOP IN HARMONY THE INTELLECTUAL, SPIRITUAL, AESTHETIC, SOCIAL, AND PHYSICAL QUALITIES WHICH CHARACTERIZE WHOLENESS OF PERSON. 30 29 2037 6940 -11996 14897438 11720776 73668973 76653786 3137889 2432311 -1380 8885 91702920 90815758 32319531 34678919 0 0 34490524 33641448 0 0 2702676 25791433 25452373 92601488 93772740 -898568 -2956982 184994102 177292874 70843588 68898206 114150514 108394668 X WITTENBERG UNIVERSITY'S FUNDAMENTAL PURPOSE IS TO HELP EDUCATE "THE CREATIVE MINORITY OF A CIVILIZATION," TO DEVELOP IN HARMONY THE INTELLECTUAL, SPIRITUAL, AESTHETIC, SOCIAL, AND PHYSICAL QUALITIES WHICH CHARACTERIZE WHOLENESS OF PERSON. false false 83531802 34678919 76651392 WITTENBERG UNIVERSITY CURRENTLY ENROLLS APPROXIMATELY 1,875 FULL-TIME STUDENTS WHO PURSUE DEGREES IN MORE THAN 37 MAJOR FIELDS OF STUDY. SEE SCHEDULE O. 83531802 true true false false false false false false false true true true false false true false true false true false true false false false true false false false true true true false true false false false false true false false false true false false false false true false false false false true 180 0 true 2037 true true true false false false false true true false false false false X 30 29 true false false false false false false true true false false true true true true true true true true false OH X MARY JO DARR CONTROLLER 9373277025 PO BOX 720 SPRINGFIELD OH 45501 MARK H ERICKSON 40.0 X X 280972 0 37232 STEPHEN BUCHENROTH 1.0 X 0 WILLIAM BARTON 1.0 X 0 DAVID BOYLE 1.0 X X 0 GLENN CHRISTIANSON 1.0 X 0 GLENN COLLIER 1.0 X 0 JENNIFER COOPERIDER 1.0 X X 0 REV JONATHAN L EILERT 1.0 X 0 ELIZABETH HUNTER 1.0 X 0 DOUGLAS KENTFIELD 1.0 X 0 MICHAEL SENICH 1.0 X 0 LEWIS SHAW II 1.0 X 0 REV MARCUS C LOHRMANN 1.0 X 0 REV PAUL SWARTZ 1.0 X 0 CHAD WELLER 1.0 X X 0 RONALD WOODS 1.0 X 0 WESLEY BATES 1.0 X 0 ALICIA SWEET HUPP 1.0 X 0 JOHN MCDANIEL 1.0 X 0 SARAH HAGEN MCWILLIAMS 1.0 X 0 JAMES J HENSON 1.0 X 0 FREDERICK B MITCHELL 1.0 X 0 RICK STERLING 1.0 X 0 THOMAS MURRAY 1.0 X 0 MARTIN UHLE 1.0 X 0 BRAD GEE 1.0 X 0 WENDELL LUTZ 1.0 X 0 ALBERT SIU 1.0 X 0 JAMES WYMER 1.0 X 0 DONA YOUNG 1.0 X 0 DARRELL KITCHEN 40.0 X 163834 28601 MAUREEN MASSARO 40.0 X 109780 29139 SARAH KELLY 40.0 X 134629 13841 JAMES GEIGER 40.0 X 107987 19072 WARREN COPELAND 40.0 X 112974 11893 RICHARD MICKOOL 40.0 X 147415 0 15297 JEFF ANKROM 40.0 X 114034 22965 1171625 0 178040 9 false true false ABM JANITORIAL SERVICES 4732 PAYNE AVE DAYTON OH 45414 JANITORIAL 1530708 SODEXHO SERVICES 200 WEST WARD ST SPRINGFIELD OH 45504 MEAL SVS/CATERING 3616103 FROST ROOFING INC 2 BROADWAY STREET WAPAKONETA OH 45895 CONTRACTOR SERVICES 397612 ROYALL COMPANY 1920 EAST PARHAM RD RICHMOND VA 23228 CONSULTING SERVICES 651144 CONSOLIDATED INSURANCE 1730 N LIMESTONE ST SPRINGFIELD OH 45504 INSURANCE SERVICES 363706 16 29872 1592481 10098423 409278 11720776 TUITION & FEES 900099 64000476 64000476 AUXILIARY ENTERPRISE REVENUE 611710 11795881 11795881 OTHER SOURCE REVENUE 611710 781400 781400 FOOD SERVICE REVENUE 611710 46800 46800 SPORTING EVENTS 713990 17950 17950 11279 11279 76653786 1481782 -4339 1486121 0 0 33687269 32736740 950529 950529 950529 25876 29872 16991 8885 0 0 0 90815758 76642507 6940 2436650 0 34678919 34678919 0 0 937352 768629 121856 46867 0 23898278 19596588 3106776 1194914 2023771 1659492 263090 101189 5115295 4194542 664988 255765 1666752 1366736 216678 83338 0 147318 147318 129650 129650 0 0 342940 342940 407887 334467 53026 20394 916999 751939 119210 45850 1362205 1117008 177087 68110 683587 560541 88866 34180 0 7155422 5867445 930205 357772 1332488 1092640 173224 66624 0 0 2544015 2086092 330722 127201 0 4345787 3563546 564952 217289 464981 381284 60448 23249 FOOD SERVICE EXPENSE 2992596 2992596 DEPARTMENTAL PROGRAMS 916172 916172 BOOKS AND RECORDS 620248 620248 MEMBERSHIPS 236308 193773 30720 11815 853770 789145 16506 48119 93772740 83531802 7538262 2702676 6932 3382 3540862 6727027 2986486 6099772 1253682 1675197 0 0 0 0 0 0 0 0 1406500 1081501 166907289 93429410 76931545 73477879 45558789 43033792 40576970 33042714 7246297 6626105 0 0 5486039 5525505 184994102 177292874 4570325 5108619 0 0 1626443 1615398 38185081 36749296 0 0 0 0 2532132 2427580 0 0 23929607 22997313 70843588 68898206 X 25450088 19164876 19297562 14566425 69402864 74663367 114150514 108394668 184994102 177292874 X -2956982 -2798864 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 90624779 6805550 -785101 2084302 5951279 88609647 86402243 851846 14904569 2104370 5737107 94317181 85058081 909828 9033393 2259973 6339086 86402243 116410827 937887 -23287961 2826965 6175707 85058081 0.11000 0.75700 0.13300 false false 0 4959290 4959290 0 129304171 67824195 61479976 0 32439648 25605215 6834433 0 204180 204180 73477879 0 0 ACCTS HELD ON BEHALF OF OTHERS 555967 ACCUM. POSTRETIREMENT BENEFIT 12552174 ANNUITIES AND TRUSTS PAYABLE 2785620 FEDERAL GOVT LOANS & GRANTS 3963473 LINE OF CREDIT 3140079 22997313 90815758 93772740 -2956982 -2720202 -78662 -2798864 -5755846 53155333 -2720202 843572 -1876630 55031963 234338 35549457 35783795 90815758 58859483 58859483 234338 34678919 34913257 93772740 ADJUSTMENT IN VALUE OF ENDOWMENT FUND SCHEDULE D, PART V, LINE 1A CURRENT YEAR BEGINNING VALUE OF ENDOWMENT FUND REFLECTS A CHANGE IN UNRESTRICTED AND TEMPORARILY RESTRICTED NET ASSETS. THIS WAS A MERE CHANGE IN CLASSIFICATION. FOR THIS REASON, SCHEDULE D, PART V, LINE 1A WILL NOT EQUAL SCHEDULE D, PART V, LINE 1G. THE CHANGE TOTALED $ (3,692,402). INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS ARE USED IN ACCORDANCE WITH DONOR RESTRICTIONS FOR THE FOLLOWING PURPOSES: STUDENT SCHOLARSHIPS (32%), GENERAL OPERATIONS (35%), INSTRUCTION AND ACADEMIC SUPPORT (11%), LIBRARY (5%), AND OTHER MISCELLANEOUS CAMPUS PROGRAMS (17%). OTHER ADJUSTMENTS SCHEDULE D, PART XI, LINE 8 CHANGE IN ASSUMPTION OF POSTRETIREMENT BENEFIT OBLIGATION: (51,696) DEFINED-BENEFIT PLAN NET GAIN ARISING DURING THE PERIOD: $ 843,573 AMORTIZATION OF PRIOR SERVICE CREDIT (870,538) ----------- $ (78,662) RECONCILIATION OF REVENUE PER AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XII, LINE 2D & 4B LINE 2D: DEFINED-BENEFIT PLAN NET GAIN ARISING DURING THE PERIOD: $843,572 LINE 4B: GRANTS & SCHOLARSHIPS $34,678,919 AMORTIZATION OF PRIOR SERVICE CREDIT 870,538 ----------- $35,549,457 RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XIII, LINE 4B GRANTS & SCHOLARSHIPS $34,678,919 FIN 48 SCHEDULE D, PART X MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true true true true true true true false false false false false false false true false true PUBLICATION OF THE UNIVERSITY'S RACIALLY NONDISCRIMINATORY POLICY SCHEDULE E, PART I, LINE 3 WITTENBERG UNIVERSITY IS IN COMPLIANCE WITH REV.PROC. 75-50. FINANCIAL AID OR ASSISTANCE RECEIVED FROM A GOVERNMENTAL AGENCY SCHEDULE E, PART I, LINE 6A WITTENBERG UNIVERSITY RECEIVES FINANCIAL ASSISTANCE FROM THE U.S. GOVERNMENT IN CONNECTION WITH THE PELL GRANT, FEDERAL WORK STUDY, TEACH, AND SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAMS. WITTENBERG UNIVERSITY ALSO RECEIVES SUPPORT FROM THE STATES OF OHIO AND PENNSYLVANIA FOR CERTAIN PROGRAMS. Europe (Including Iceland and Greenland) 0 0 Program Services EDUCATION 157622 East Asia and the Pacific 0 0 Program Services EDUCATION 34700 Sub-Saharan Africa 0 0 Program Services EDUCATION 329621 Central America and the Caribbean 0 0 Program Services EDUCATION 14654 Russia and the Newly Independent States 0 0 Program Services EDUCATION 11557 Central America and the Caribbean 0 0 Investments 18273662 0 0 0 0 18821816 18821816 true false true true true false GOLF TEAM 25033 8147 16886 1112 3840 1935 1088 FOOTBALL TEAM 30715 21725 8990 1260 4176 2700 880 0 55748 29872 25876 2372 8016 4635 1968 16991 8885 true INSTITUTIONAL SCHOLARSHIPS & AWARDS 1813 31441407 ENDOWED & OTHER SHOLARSHIPS 752 3237512 PROCEDURES FOR MONITORING USE OF GRANT FUNDS IN THE UNITED STATES SCHEDULE I, PART I, LINE 2 THE ORGANIZATION USES STUDENT FINANCIAL AID GUIDELINES TO MONITOR THE USE OF GRANT FUNDS. WITTENBERG UNIVERSITY ONLY AWARDS INSTITUTIONAL AND PRIVATELY FUNDED FINANCIAL AID AWARD AS ASSISTANCE FOR STUDENTS BASED ON A CASE-BY-CASE BASIS, BASED ON MERIT, NEED, AND EXTRACURRICULAR ACTIVITIES. IN DOING SO, THE UNIVERSITY'S FINANCIAL AID DEPARTMENT ADHERES STRICTLY TO ALL FEDERAL AND STATE REGULATIONS AND IS SUBJECT TO THE COMPLIANCE AND INTERNAL CONTROL REQUIREMENTS OF OMB-A133, IN WHICH THEY FOLLOW ALL APPLICABLE GUIDELINES. X X X true true X X X X false false false false false false false false false MARK H ERICKSON 269814 0 0 0 11158 0 23088 0 14144 0 318204 0 DARRELL KITCHEN 163155 0 679 15837 12764 192435 RICHARD MICKOOL 147415 0 0 0 14400 897 162712 0 OTHER BENEFITS SCHEDULE J, PART I, LINE 1A DARRELL KITCHEN RECEIVES A CLUB MEMBERSHIP, WHICH IS INCLUDED IN HIS TAXABLE COMPENSATION. MARK ERICKSON, THE UNIVERSITY'S PRESIDENT, RECEIVES PERSONAL USE OF A RESIDENCE, A CLUB MEMBERSHIP, AND A STORAGE UNIT. THE CLUB MEMBERSHIP AND THE STORAGE UNIT (COSTING APPROXIMATELY $650 ANNUALLY) ARE INCLUDED IN HIS TAXABLE COMPENSATION. THE PERSONAL USE OF A RESIDENCE IS NOT INCLUDED IN TAXABLE COMPENSATION. THE RESIDENCE IS FURNISHED FOR THE CONVENIENCE OF WITTENBERG UNIVERSITY, AND THE ANNUAL VALUE OF THE RESIDENCE IS $17,400. THE VALUE OF UTILITIES, HOUSEKEEPING, SUPPLIES, AND OTHER HOME EXPENSES IS $13,779, WHICH IS ALSO NOT INCLUDED IN HIS TAXABLE COMPENSATION. THE RESIDENCE IS AVAILABLE FOR USE TO HOST FACULTY, STAFF, AND STUDENT FUNCTIONS. THE PRESIDENT IS REQUIRED TO LIVE IN THE RESIDENCE AS A CONDITION OF HIS EMPLOYMENT, AND THE RESIDENCE IS CONTIGUOUS TO WITTENBERG'S CAMPUS. OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756BPC8 2005-05-05 11367477 CONSTRUCTION OF RESIDENCE HALLS false true false 0 0 11367477 816007 0 0 125087 0 86740 10339650 0 0 2006 false false true true false false false false 0.00000 0.00000 0.00000 true false false false 0 false false false 0 false false X NOT REQUIRED NOT REQUIRED 48965 MERIT,NEED-BASE X 8 400278 STOCK QUOTE X SOLID BRONZE FIGURINE 1 9000 APPRAISAL 1 false true true THIRD PARTY TRANSACTIONS PART I, LINE 32B THE ORGANIZATION USES SECURITY TRUST TO SELL STOCK GIFTS. PROGRAM SERVICE ACCOMPLISHMENTS (CONTINUED) FORM 990, PART III, LINE 4A THE UNIVERSITY HOLDS GENERAL ACCREDITATION FROM THE NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS AND SOME DEPARTMENTS HOLD SPECIALTY ACCREDITATIONS. EFFECTIVE DECEMBER 1, 2000, THE OHIO BOARD OF REGENTS GRANTED THE UNIVERSITY AN AMENDED CERTIFICATE OF AUTHORIZATION TO CONFER THE DEGREES OF BACHELOR OF ARTS, BACHELOR OF SCIENCE, BACHELOR OF FINE ARTS, BACHELOR OF MUSIC, BACHELOR OF MUSIC EDUCATION, AND MASTER OF ARTS IN EDUCATION. THE REGENTS ALSO APPROVED THE UNIVERSITY IN THE FOLLOWING TEACHER LICENSURE FIELDS: EARLY CHILDHOOD, MIDDLE CHILDHOOD, INTERVENTION SPECIALIST: MILD/MODERATE EDUCATIONAL NEEDS; ADOLESCENT TO YOUNG ADULT: EARTH SCIENCES, INTEGRATED LANGUAGE ARTS, INTEGRATED MATHEMATICS, INTEGRATED SOCIAL STUDIES, AND LIFE SCIENCES; MULTI-AGE: DRAMA/THEATER, FOREIGN LANGUAGE, MUSIC AND VISUAL ARTS. FAMILY AND/OR BUSINESS RELATIONSHIPS AMONGST OFFICERS, DIRECTORS, TRUSTEES FORM 990, PART VI, LINE 2 JAMES J. HENSON AND STEVE BUCHENROTH HAVE A BUSINESS RELATIONSHIP. PROCESS TO REVIEW FORM 990 FORM 990, PART VI, LINES 11B THE 990 WILL BE MADE AVAILABLE ON THE BOARD'S WEB PORTAL BEFORE FILING. AN INDEPENDENT PUBLIC ACCOUNTING FIRM, THE ORGANIZATION'S CONTROLLER, AND THE AUDIT COMMITTEE WILL DO A DETAILED REVIEW OF THE RETURN PRIOR TO FILING. MONITORING & ENFORCEMENT OF COMPLIANCE WITH CONFLICT OF INTEREST POLICY FORM 990, PART VI, LINE 12C ALL BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY COMPLETE THE CONFLICT OF INTEREST QUESTIONNAIRE. REPORTED POTENTIAL CONFLICTS ARE DISCLOSED TO THE AUDIT COMMITTEE AND DISCUSSED. IF A CONFLICT IS FOUND, THE MEMBER WITH THE CONFLICT ABSTAINS FROM VOTING ON THE RELATED ISSUE. PROCESS TO REVIEW PRESIDENT, OFFICER, & KEY EMPLOYEE COMPENSATION FORM 990, PART VI LINES 15A & 15B PRESIDENT, OFFICER, & KEY EMPLOYEE COMPENSATION IS REVIEWED USING COMPENSATION SURVEYS AND COMPENSATION DATA FROM PEER INSTITUTIONS. THE REVIEWS WERE LAST CONDUCTED IN JUNE 2010. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWED THE PRESIDENT'S COMPENSATION, AND THE PRESIDENT REVIEWED OFFICER AND KEY EMPLOYEE COMPENSATION IN JUNE 2010. AVAILABILITY OF GOVERNING DOCUMENTS, COI POLICY, AND FINANCIAL STATEMENTS FORM 990, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. OTHER CHANGES IN NET ASSETS OR FUND BALANCES FORM 990, PART XI, LINE 5 UNREALIZED GAIN $(2,720,202) CHANGE IN ASSUMPTION OF POSTRETIREMENT BENEFIT OBLIGATION: (51,696) DEFINED-BENEFIT PLAN NET GAIN ARISING DURING THE PERIOD: 843,572 AMORTIZATION OF PRIOR SERVICE CREDIT (870,538) ----------- $(2,798,864) CHARITABLE REMAINDER TRUSTS (7) TRUST OH NA TRUST CHARITABLE REMAINDER TRUSTS (2) TRUST OR NA TRUST CHARITABLE REMAINDER TRUST TRUST NY NA TRUST CHARITABLE REMAINDER TRUSTS (2) TRUST IN NA TRUST CHARITABLE REMAINDER TRUST TRUST CT NA TRUST CHARITABLE REMAINDER TRUST TRUST FL NA TRUST CHARITABLE REMAINDER TRUST TRUST AZ NA TRUST false false false false false false false false false false false false false false false false false false