2012-05-01T08:49:56-05:00 2011-06-30 GRANT THORNTON LLP 2001 MARKET STREET SUITE 3100 PHILADELPHIA PA 19103 990 2010-07-01 340714629 BALDWIN-WALLACE COLLEGE BALD 4408262423 275 Eastland Road Berea OH 440172088 William Reniff 4408262423 2012-04-19 2155614200 2010 2016-02-24 21:20:13Z Richard W Durst 275 Eastland Road Berea OH 440172088 145089352 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 education and business administration. 51 51 3156 0 40702 1485 21324053 11191821 98047654 100746633 3869261 2578894 4689486 4739937 127930454 119257285 32922490 34911913 0 0 53801122 51716900 168028 175447 1883525 24532557 28233626 111424197 115037886 16506257 4219399 242437466 265585329 30044176 29492715 212393290 236092614 X 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 53701230 0 92658837 Education of 3,119 full-time undergraduate students, 509 part-time undergraduates, and 724 graduate students, plus certificate programs and faculty scholarly research. The College maintains more than fifty 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 and Master of Business Administration. 34911913 34911913 0 Scholarships and need-based financial aid grants to students actively enrolled in the College. 13910436 0 8087796 Auxiliary services and activities for students, including residence halls housing 1,855 full-time students, dining halls, bookstore, athletics, student union, recreation center, and health center. 102523579 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 false false false false false false false false false true 199 0 true 3156 true true true false false false false false false false false false X 51 51 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 2.0 X 0 0 0 Delores K Minter 2.0 X 0 0 0 Christopher M Zito 2.0 X 0 0 0 Clyde E Bartter 2.0 X 0 0 0 K Michael Benz 1.0 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 Fred M DeGrandis 1.0 X 0 0 0 Agnes M Dover 1.0 X 0 0 0 Patrick 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 Donaldson 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 Dan M Spengler 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 278759 0 51682 Richard L Fletcher 50.0 X 160964 0 24466 Mary Lou Higgerson 50.0 X 178812 0 25450 William M Reniff 50.0 X 110133 0 11172 Susan Dileno 50.0 X 124713 0 26153 Trina Dobberstein 50.0 X 125770 0 9521 William J Spiker 50.0 X 178754 0 21113 David Krueger 50.0 X 119960 0 28012 Peter Landgren 50.0 X 121767 0 19568 Pierre David 50.0 X 112105 0 28657 Victoria Bussert 50.0 X 116977 0 13634 Mary Pisnar 50.0 X 113712 0 22687 1742426 0 282115 29 false true false RuffaloCODY PO Box 3018 CEDAR RAPIDS IA 524063018 Telemarketing 290078 Competitive Edge Consulting 16512 Clifton Blvd LAKEWOOD OH 44107 Expert speakers 239133 Doty Miller Architects 600 Broadway Avenue BEDFORD OH 44146 Architectual 122108 KPMG LLP 1375 East Ninth Street 2600 CLEVELAND OH 441141796 Audit 120000 Weber Murphy Fox Inc 3230 West Lake Road ERIE PA 15251 Architectual 117933 5 1763532 9428289 1904413 11191821 TUITION FROM DEGREE-CREDIT STUDENTS 611600 91614975 91614975 STUDENT RESIDENCE HALLS 611710 8035386 8035386 SPONSORED PROGRAMS 611600 922356 922356 CONCERT AND THEATRE TICKETS 711130 121506 121506 ATHLETIC TICKETS 711120 52410 52410 100746633 5699030 5699030 0 0 81550 110887 -29337 -29337 -29337 16546080 9241 19675457 0 -3129377 9241 -3120136 -3120136 0 0 10514739 6045723 4469016 40702 4428314 FACILITIES USE FEE 102481 102481 PARKING 54481 54481 MISCELLANEOUS 143296 143296 300258 119257285 100746633 40702 7278129 0 34911913 34911913 0 0 1481904 152876 1131889 197139 0 38428454 31568190 6116391 743873 1989030 1536786 397580 54664 6802724 5286584 1319535 196605 3014788 2335009 598690 81089 0 33048 33048 155579 155579 0 175447 175447 140654 140654 453150 413460 39690 833128 417931 415197 3383448 2376586 931797 75065 1262591 753738 442268 66585 21026 21026 8021880 4240902 3780978 1861149 1424247 329001 107901 0 195335 153710 36561 5064 703830 703830 0 6627559 6320241 245855 61463 502669 192126 309551 992 OFF-CAMPUS STUDY TUITION 757209 757209 ORGANIZATIONAL MEMBERSHIPS 230397 113242 110570 6585 SPLIT INTEREST PAYMENT 235165 235165 UNRELATED BUSINESS INCOME TAX 106 106 PLANT O&M ALLOCATED BY SQUARE 7129753 -7219365 89612 2815703 2182885 611377 21441 115037886 102523579 10630782 1883525 11355262 7286957 10628719 10965568 5537849 5097395 3486465 3401470 1281376 1482402 1199707 596402 174123320 75881604 101237770 98241716 93400746 105701734 556905 1780722 4208159 19515255 9544508 11515708 242437466 265585329 5471152 5178986 2945333 3696487 13885000 13005000 7742691 7612242 30044176 29492715 X 50969426 55371320 73281970 77901008 88141894 102820286 212393290 236092614 242437466 265585329 X 4219399 19479925 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 500 99000 1416513 true true X X Art instruction false 89985669 494194 19379466 2242018 3867645 103749666 83358214 546311 12315218 1709995 4524079 0 89985669 114021249 731972 -25211066 2395243 3788698 0 83358214 0.11000 0.89000 true false 5798503 5798503 3433483 145179596 61296850 87316229 462753 462753 19248985 14122001 5126984 98241716 STUDENT LOANS 4054493 F KCM I 15460762 F 19515255 0 ANNUITY OBLIGATIONS 3612039 US GOVERNMENT ADVANCES 2583794 ASSET IMPAIRMENT ESTIMATES 910905 FUNDS HELD FOR STUDENT GROUPS 425090 DEFERRED COMPENSATION 80414 7612242 119257285 115037886 4219399 19479925 19479925 23699324 109981907 19479925 6156610 25636535 84345372 34911913 34911913 119257285 86282583 6156610 6156610 80125973 34911913 34911913 115037886 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. PARTS XII AND XIII, LINE 2D RENTAL EXPENSES AND COST OF GOODS SOLD INCLUDED IN TOTAL EXPENSES IN AUDITED FINANCIAL EXPENSES. PARTS XII AND XIII, LINE 4B STUDENT FINANCIAL AID GRANTS SUBTRACTED FROM TUITION AND FEES IN THE AUDITED FINANCIAL STATEMENTS. 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, 2011 and 2010. 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 phone solic false 457817 125000 332817 457817 125000 332817 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 2837 34911913 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 275266 0 0 0 3493 0 44318 0 7364 0 330441 0 0 0 Richard L Fletcher 159774 0 0 0 1190 0 13258 0 11208 0 185430 0 0 0 Mary Lou Higgerson 178812 0 0 0 0 0 14928 0 10522 0 204262 0 0 0 Susan Dileno 124713 0 0 0 0 0 9734 0 16419 0 150866 0 0 0 William J Spiker 176374 0 0 0 2380 0 0 0 21113 0 199867 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 18557970 8344089 212347 10001534 2006 false true true true false false false false false true false false false false false false false false Description of Bond Purpose SCHEDULE K, PART I, A, (f) The purpose was to finance renovations to two existing college buildings, and refund outstanding balances of tax-exempt bonds issued in 1998. The 1998 bond proceeds were used for both renovation and new construction of college buildings. X 30 1861513 Market quotations X Musical instruments 5 23900 Expert opinion X Information technology equipment 1 19000 Expert opinion false true true Members or Stockholders Form 990, Part VI, Line 6 The College's governing board, the Board of Trustees, has fifty-one authorized voting positions. The Alumni Association elects six of these. The East Ohio Conference of the United Methodist Church elects nine, while the West Ohio Conference elects one. The Board elects thirty-five at large. 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 approve (with adjustment if considered appropriate) the recommendations of the President 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 2011. 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. ALLOCATION OF PLANT OPERATIONS & MAINTENANCE PART IX, LINE 24E Column C contains plant operation and maintenance costs totaling $7,577,820 before allocation. The allocation based on square footage occupied is Program, 94 percent; Management and General, 5 percent; and Fundraising, 1 percent. form 990, part xi, line 5 unrealized gains.........$19,479,925