2012-05-14T15:20:02-05:00 2011-06-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2010-07-01 480543772 OTTAWA UNIVERSITY OTTA 7852291082 1001 S CEDAR OTTAWA KS 66067 J CLARK RIBORDY 7852291082 2012-05-15 true Michael J Engle 8162216300 2010 2016-02-24 21:20:13Z KEVIN EICHNER 1001 S CEDAR OTTAWA KS 66067 63408143 false X www.ottawa.edu X 1865 KS THE MISSION OF OTTAWA UNIVERSITY IS TO PROVIDE THE HIGHEST QUALITY LIBERAL ARTS AND PROFESSIONAL EDUCATION IN A CARING, CHRIST-CENTERED COMMUNITY OF GRACE WHICH INTEGRATES FAITH, LEARNING AND LIFE. 29 26 1179 50 0 0 1576809 1877817 40129871 44764411 191306 435904 611467 582579 42509453 47660711 5884111 6387453 0 0 22371911 24095389 0 0 867222 15235349 16074661 43491371 46557503 -981918 1103208 50441304 49900967 34549666 30237683 15891638 19663284 X SEE SCHEDULE O false false 33491999 6387453 44764411 OTTAWA UNIVERSITY STRIVES TO PROVIDE THE HIGHEST QUALITY LIBERAL ARTS AND PROFESSIONAL EDUCATION IN A CARING, CHRIST-CENTERED COMMUNITY OF GRACE INTEGRATING FAITH, LEARNING AND LIFE. 33491999 true true false false false false true false true true false true false true true true false true false true false true false false false false false true true true false false false false false false false false true false false false false false true true false false false false true 7188 0 true 1179 true false false false false false false false false false false X 29 26 false false false false false false false true true false false false true true true true true true false false AZ KS X NOELLE M TESTA 7852291082 1001 S CEDAR 20 OTTAWA KS 66067 X DAVID J GRUMMON 1.0 X 0 0 0 DR STANLEY L BETTIN 1.0 X 0 0 0 JOHN H CASSIDY 1.0 X 0 0 0 LUCKY DEFRIES 1.0 X 0 0 0 KARLA DYE 1.0 X 0 0 0 KEVIN EICHNER 40.0 X X 344161 0 76228 LARRY FELIX 1.0 X 0 0 0 BEVERLY FINK 1.0 X 0 0 0 GARY HAILES 1.0 X 0 0 0 DR E EARL HAYS 1.0 X X 0 0 0 JEFF L HULL 1.0 X X 0 0 0 RICHARD JACKSON 1.0 X 0 0 0 REV STEVE KAWIECKI 1.0 X 0 0 0 DR MERCILE J LEE 1.0 X 0 0 0 WYNNDEE LEE 1.0 X 0 0 0 JOEL K MA 1.0 X X 0 0 0 ANNE J MILLS 1.0 X 0 0 0 WAYNE M PAULSEN 1.0 X 0 0 0 L BLAINE RUSH 1.0 X 0 0 0 DR HENRY H SCHERICH 1.0 X X 0 0 0 GLENDA SCHMIDT 1.0 X 0 0 0 DR WARREN R SMITH 1.0 X 0 0 0 DR JANICE R WISSMAN 1.0 X 0 0 0 DR DAVID GREENHAW 1.0 X 0 0 0 DICK MAACK 1.0 X 0 0 0 KENNETH BRAUN 1.0 X 0 0 0 JOHN WILLIAMS 1.0 X 0 0 0 WILEY ANGELL 1.0 X 0 0 0 MICHAEL HETRICK 1.0 X 0 0 0 DENNIS TYNER 40.0 X 115037 0 74456 MARY DONNA LEVENE 40.0 X 106812 0 17594 BRIAN SANDUSKY 40.0 X 203191 0 29169 TERREL HAINES 40.0 X 115829 0 30844 J CLARK RIBORDY 40.0 X 147179 0 31081 PAUL BEAN 40.0 X 133736 0 45415 SUSAN BACKOFEN 40.0 X 85157 0 14832 BRIAN MESSER 40.0 X 131560 0 26191 1382662 0 345810 8 false true false GOULD EVANS ASSOCIATES ARCHITECT 138900 LIBERTY PROP LTD PTRS PROPERTY MGMT 332799 2 1877817 1877817 TUITION & FEES 611600 41436179 41436179 AUXILIARY ENTERPRISES 611600 3328232 3328232 44764411 340158 340158 0 15670 15670 15810050 33128 15745575 1857 64475 31271 95746 95746 0 0 0 TRANSCRIPT FEES 611710 31366 31366 COMMISSIONS 541900 10412 10412 MISCELLANEOUS INCOME 900099 525131 525131 525131 525131 566909 47660711 44764411 0 1018483 0 6340047 6340047 47406 47406 0 1407672 1407672 280404 280404 17918365 14933550 2434637 550178 577975 413627 144548 19800 2444839 1502689 886650 55500 1466134 1132980 296154 37000 854883 418115 401016 35752 173689 25000 148689 123652 123652 0 0 20019 20019 1418558 1026972 333057 58529 1926130 21864 1899040 5226 1711637 418117 1257538 35982 490082 354336 127717 8029 0 3727775 2795831 931944 787520 555663 202357 29500 0 99004 46186 49419 3399 1038817 686294 352523 0 2176479 1610259 566220 346318 96090 223739 26489 DUES & SUBSCRIPTIONS 331638 165134 165240 1264 EQUIPMENT RENTAL & MAINT 323378 127308 195924 146 EDUCATION EXPENSES 55825 40565 15260 BAD DEBT EXPENSE 35157 35157 _ 434100 418405 15267 428 46557503 33491999 12198282 867222 6123 0 3764457 493588 911847 1281901 599119 785589 161896 167217 502015 563156 43077978 22957021 20891382 20120957 20065464 22917649 70000 70000 2798649 2834886 670352 666024 50441304 49900967 3507468 3588737 2147707 965857 14505000 14275000 11136368 8144996 3253123 3263093 34549666 30237683 X 4463353 7548368 266508 585297 11161777 11529619 15891638 19663284 50441304 49900967 X 1103208 2668438 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60000 X false 16624794 111120 3027571 892992 20019 18850474 15935743 119133 1487857 900000 17939 16624794 18639208 218489 -1991954 930000 15935743 0.47361 0.51016 0.01623 false false 523573 523573 25553202 11763437 13789765 858037 339479 518558 14512279 9833858 4678421 1630887 1020247 610640 20120957 STUDENT LOANS RECEIVABLE 2834886 F 2834886 0 PRESENT VALUE ANNUITIES PAY. 352980 REFUNDABLE GOVT LOAN PROGRAMS 2734384 ASSET RETIREMENT OBLIGATIONS 175729 3263093 47660711 46557503 1103208 2805000 -136562 2668438 3771646 44026968 2805000 2805000 41221968 6438743 6438743 47660711 40255322 136562 136562 40118760 6438743 6438743 46557503 COLLECTIONS AND HOW THEY FURTHER THE ORGANIZATION'S EXEMPT PURPOSE SCHEDULE D, PART III, LINE 4 THE COLLECTION IS PRIMARILY INDIAN ARTIFACTS WHICH HELP TO EXPLAIN THE BEGINNINGS OF THE UNIVERSITY, WHICH WAS ESTABLISHED BY INDIAN MISSIONARIES. ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 THE ENDOWMENT FUNDS HELP IN FUNDING STUDENT EDUCATION THROUGH ENDOWED SCHOLARSHIPS. THERE ARE ALSO ENDOWED CHAIRS WHICH HELP TO FUND PROFESSORS WHO TEACH AND FURTHER THE EXEMPT PURPOSE OF THE UNIVERSITY. LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 SCHEDULE D, PART X, LINE 2 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. OTHER - RECONCILIATION OF REVENUE PER AUDITED F/S AND TAX RETURN SCHEDULE D, PART XI, LINE 8 NET DEFERRED FUTURE LIAB. ADJ. $( 136,562) ------------ TOTAL $( 136,562) OTHER - REVENUE INCLUDED ON FORM 990, PART VII, LINE 12 BUT NOT ON LINE1 SCHEDULE D, PART XII, LINE 4B RECLASSIFICATION OF GRANTS $ 6,387,453 RECLASSIFICATION OF INVESTMENT FEES $ 20,019 GAIN ON DISPOSTION OF FIXED ASSETS $ 31,271 ----------- TOTAL $ 6,438,743 OTHER - EXPENSE INCLUDED ON LINE 1 BUT NOT ON FORM 990, PART IX, LINE 25 SCHEDULE D, PART XIII, LINE 2D NET DEFERRED FUTURE LIAB. ADJ. $ 136,562 ----------- TOTAL $ 136,562 OTHER - EXPENSE INCLUDED ON FORM 990, PART IX, LINE 25 BUT NOT ON LINE 1 FORM 990, SCHEDULE D, PART XIII, LINE 4D RECLASSIFICATION OF GRANTS $ 6,387,453 RECLASSIFICATION OF INVESTMENT FEES $ 20,019 GAIN ON DISPOSTION OF FIXED ASSETS $ 31,271 ----------- TOTAL $ 6,438,743 true true true true true true true false false false false false false false false true false true DESCRIPTION OF NONDISCRIMINATORY POLICY SCHEDULE E, LINE 3 THE COLLEGE CATALOG, STUDENT HANDBOOK, & GENERAL DISTRIBUTION ADMISSION BROCHURES STATE THE UNIVERSITY'S NON-DISCRIMINATORY POLICY. FINANCIAL AID ASSISTANCE FROM A GOVERNMENT AGENCY SCHEDULE E, LINE 6A THE ORGANIZATION RECEIVED TITLE IV FEDERAL FUNDING FROM THE DEPARTMENT OF EDUCATION. true Russia and the Newly Independent States Program Services SCHOLARSHIPS 7500 East Asia and the Pacific Program Services SCHOLARSHIPS 20150 Sub-Saharan Africa Program Services SCHOLARSHIPS 2756 South America Program Services SCHOLARSHIPS 17000 47406 47406 SCHOLARSHIPS/GRANTS Russia 1 7500 SCHOLARSHIPS/GRANTS East Asia/Pacific 8 20150 SCHOLARSHIPS/GRANTS Sub-Saharan Africa 8 2756 SCHOLARSHIPS/GRANTS South America 1 17000 false false false false false false PROCESS FOR MONITORING THE USE OF FOREIGN GRANT FUNDS SCHEDULE F, PART I, LINE 2 OTTAWA UNIVERSITY OFFERS ACADEMIC SCHOLARSHIPS AND AWARDS. ALL FUNDS ARE AWARDED ON THE BASIS OF ACADEMIC ACHIEVEMENT, SERVICE TO COMMUNITY, LEADERSHIP AND INVOLVEMENT IN SCHOOL ACTIVITIES. ALL SCHOLARSHIPS AND AWARDS ARE OFFERED FOR FOUR YEARS OF STUDY FOR FRESHMAN AND UNTIL THE COMPLETION OF DEGREE REQUIREMENTS FOR TRANSFER STUDENTS. ALL STUDENTS MUST MEET THE STATED CRITERIA TO MAINTAIN ELIGIBILITY. GRANTS EARNED BY THE STUNDENT FROM EXTERNAL FUNDING SOURCES ARE FULLY CREDITED TO THE STUDENT'S ACCOUNT WITHOUT REDUCING ACADEMIC SCHOLARSHIPS AND AWARDS OFFERED BY OTTAWA UNIVERSITY. ACTIVITY AWARDS ARE OFFERED TO STUDENTS PARTICIPATING IN SPECIFIC ACTIVITIES BASED ON A COMPETITIVE REVIEW BY THE GRANTING DEPARTMENT. ACTIVITY AWARDS ARE AVAILABLE IN MUSIC, ART, THEATRE, FORENSICS, AND DEBATE. ATHLETIC AWARDS ARE OFFERED ON THE BASIS OF AN EVALUATION BY THE COACH OF EACH SPORT. OTTAWA UNIVERSITY OFFERS NEED BASED GRANTS TO STUDENTS WHO DEMONSTRATE ON EXCEPTIONAL LEVEL OF NEED AND THE POTENTIAL TO SUCCEED. OTTAWA UNIVERSITY IS COMMITTED TO BEING A RESIDENTIAL CAMPUS. FINANCIAL AID AWARDS ARE OFFERED TO ENCOURAGE STUDENTS TO LIVE ON-CAMPUS. OTTAWA UNIVERSITY IS ABLE TO HELP STUDENTS MEET A SIGNIFICANT PORTION OF THE DIRECT COST OF EDUCATION THROUGH A COMBINATION OF RESOURCES. STUDENTS ARE HIGHLY ENCOURAGED TO SUMIT THE FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA) TO DETERMINE ELIGIBILITY FOR ADDITIONAL GRANTS, WORK-STUDY PROGRAMS AND LOW-INTEREST LOANS. THE ADMINISTRATIVE SOFTWARE MONITORS FINANCIAL AID ON AN ONGOING BASIS FOR GRANTS, SCHOLARSHIPS AND OTHER AID THAT MAY BE PENDING, AWARDED, ETC. THIS INFORMATION IS THEN POSTED TO THE GENERAL LEDGER AS WELL FOR BALANCING/REPORTING PURPOSES. true SCHOLARSHIPS/GRANTS 579 6340047 PROCESS FOR MONITORING THE USE OF GRANTS IN THE U.S. SCHEDULE I, PART I, LINE 2 OTTAWA UNIVERSITY OFFERS ACADEMIC SCHOLARSHIPS AND AWARDS. ALL FUNDS ARE AWARDED ON THE BASIS OF ACADEMIC ACHIEVEMENT, SERVICE TO COMMUNITY, LEADERSHIP AND INVOLVEMENT IN SCHOOL ACTIVITIES. ALL SCHOLARSHIPS AND AWARDS ARE OFFERED FOR FOUR YEARS OF STUDY FOR FRESHMAN AND UNTIL THE COMPLETION OF DEGREE REQUIREMENTS FOR TRANSFER STUDENTS. ALL STUDENTS MUST MEET THE STATED CRITERIA TO MAINTAIN ELIGIBILITY. GRANTS EARNED BY THE STUNDENT FROM EXTERNAL FUNDING SOURCES ARE FULLY CREDITED TO THE STUDENT'S ACCOUNT WITHOUT REDUCING ACADEMIC SCHOLARSHIPS AND AWARDS OFFERED BY OTTAWA UNIVERSITY. ACTIVITY AWARDS ARE OFFERED TO STUDENTS PARTICIPATING IN SPECIFIC ACTIVITIES BASED ON A COMPETITIVE REVIEW BY THE GRANTING DEPARTMENT. ACTIVITY AWARDS ARE AVAILABLE IN MUSIC, ART, THEATRE, FORENSICS, AND DEBATE. ATHLETIC AWARDS ARE OFFERED ON THE BASIS OF AN EVALUATION BY THE COACH OF EACH SPORT. OTTAWA UNIVERSITY OFFERS NEED BASED GRANTS TO STUDENTS WHO DEMONSTRATE ON EXCEPTIONAL LEVEL OF NEED AND THE POTENTIAL TO SUCCEED. OTTAWA UNIVERSITY IS COMMITTED TO BEING A RESIDENTIAL CAMPUS. FINANCIAL AID AWARDS ARE OFFERED TO ENCOURAGE STUDENTS TO LIVE ON-CAMPUS. OTTAWA UNIVERSITY IS ABLE TO HELP STUDENTS MEET A SIGNIFICANT PORTION OF THE DIRECT COST OF EDUCATION THROUGH A COMBINATION OF RESOURCES. STUDENTS ARE HIGHLY ENCOURAGED TO SUMIT THE FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA) TO DETERMINE ELIGIBILITY FOR ADDITIONAL GRANTS, WORK-STUDY PROGRAMS AND LOW-INTEREST LOANS. THE ADMINISTRATIVE SOFTWARE MONITORS FINANCIAL AID ON AN ONGOING BASIS FOR GRANTS, SCHOLARSHIPS AND OTHER AID THAT MAY BE PENDING, AWARDED, ETC. THIS INFORMATION IS THEN POSTED TO THE GENERAL LEDGER AS WELL FOR BALANCING/REPORTING PURPOSES. X X true true X X X X false false false false false false false false false DENNIS TYNER 115037 0 0 0 0 0 5750 0 68706 0 189493 0 0 0 KEVIN EICHNER 335336 0 0 0 8825 0 30096 0 46132 0 420389 0 0 0 BRIAN SANDUSKY 203191 0 0 0 0 0 8750 0 20419 0 232360 0 0 0 J CLARK RIBORDY 147179 0 0 0 0 0 7500 0 23581 0 178260 0 0 0 PAUL BEAN 133736 0 0 0 0 0 6500 0 38915 0 179151 0 0 0 BRIAN MESSER 131560 0 0 0 0 0 6500 0 19691 0 157751 0 0 0 HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE SCHEDULE J, PART I, LINE 1A OTTAWA UNIVERSITY PROVIDED KEVIN EICHNER, THE PRESIDENT OF THE ORGANIZATION, HOUSING. THE FAIR MARKET VALUE OF THE HOUSING WAS NOT INCLUDED IN HIS W-2 AS TAXABLE COMPENSATION BECAUSE IT QUALIFIED AS A NON TAXABLE BENEFIT. HEALTH OR SOCIAL CLUB DUES OR INITIATION FES SCHEDULE J, PART I, LINE 1A OTTAWA UNIVERSITY PROVIDED KEVIN EICHNER, THE PRESIDENT OF THE ORGANIZATION, MEMBERSHIP TO THE THE COUNTRY CLUB. THE COUNTRY CLUB DUES BENEIT WAS INCLUDED IN HIS W-2 AS TAXABLE COMPENSATION. KANSAS INDEPENDENT COLLEGE FINANCE 481233911 48526HRK4 2008-03-18 14725000 BUILDINGS true false false 11210000 14725000 3042557 420165 11794950 2930050 2010 false false true true false false false false true 0.00000 0.00000 0.00000 true false true false true COMMERCE BANK 21. true false false SEE SCHEDULE L PART V BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS SCHEDULE L, PART IV (A) KAREN ADAMS (B) KAREN ADAMS IS THE SISTER OF KEVIN EICHNER, AN OFFICER OF OTTAWA UNIVERSITY (C) $81,722 (D) EMPLOYEE COMPENSATION (E) NO (A) JOEL WILLIAMS (B) JOEL WILLIAMS IS THE SON OF JOHN WILLIAMS, A TRUSTEE OF OTTAWA UNIVERSITY (C) $25,202 (D) EMPLOYEE COMPENSATION (E) NO (A) JOANNA WALTERS (B) JOANNA WALTERS IS THE DAUGHTER OF DR. STANLEY L BETTIN, A TRUSTEE OF OTTAWA UNIVERSITY (C) $98,242 (D) EMPLOYEE COMPENSATION (E) NO (A) BRYCE BETTIN (B) BRYCE BETTIN IS THE SON OF DR. STANLEY L BETTIN, A TRUSTEE OF OTTAWA UNIVERSITY (C) $53,681 (D) EMPLOYEE COMPENSATION (E) NO ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 THE MISSION OF OTTAWA UNIVERSITY IS TO PROVIDE THE HIGHEST QUALITY LIBERAL ARTS AND PROFESSIONAL EDUCATION IN A CARING, CHRIST-CENTERED COMMUNITY OF GRACE WHICH INTEGRATES FAITH, LEARNING AND LIFE. THE UNIVERSITY SERVES STUDENTS OF TRADITIONAL AGE, ADULT LEARNERS AND ORGANIZATIONS THROUGH UNDERGRADUATE AND GRADUATE PROGRAMS. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE 990. OTTAWA UNIVERSITY'S AUDIT COMMITTEE, OFFICERS, AND DIRECTOR OF FINANCE/CONTROLLER REVIEW THE 990. A PUBLIC DISCLOSURE COPY OF THE 990, EXCLUDING COMPENSATION INFORMATION, IS THEN DISTRIBUTED TO ALL VOTING MEMBERS OF THE BOARD BEFORE IT IS FILED. MONITORING THE CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED ON AN ANNUAL BASIS. ALL OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES MUST REVIEW THE CONFLICT OF INTEREST POLICY AND SIGN IT ANNUALLY. CURRENTLY, THE HUMAN RESOURCES DEPARTMENT MANAGES THE POLICY AND ANY CONFLICTS THAT MAY ARISE. IT IS THE DUTY OF THE AUDIT COMMITTEE TO DETERMINE IF THERE IS A CONFLICT OF INTEREST. IF THE COMMITTEE DETERMINES A CONFLICT EXISTS, THE BOARD MEMBERS INVOLVED IN THE CONFLICT WILL DISMISS THEMSELVES FROM MEETINGS AND/OR ABSTAIN FROM VOTING DURING DISCUSSIONS OF ISSUES THAT RELATE TO THESE SPECIFIC MEMBERS. COMPENSATION REVIEW FORM 990, PART VI, SECTION B, LINE 15A & B THE MANAGEMENT REVIEW COMMITTEE OF OTTAWA UNIVERSITY, WHICH INCLUDED THE CHAIRMAN OF THE BOARD AND CHIEF FINANCIAL OFFICER, PERFOMED A DETAILED REVIEW OF THE CHIEF EXECUTIVE OFFICER'S COMPENSATION. THEY USED COMPARABLE DATA AND THE ASSISTANCE OF LEGAL COUNCEL TO APPROVE THE CEO'S COMPENSATION. THIS COMPENSATION REVIEW AND APPROVAL PROCESS IS DOCUMENTED IN THE BOARD MINUTES. THE PRESIDENT OF THE UNIVERSITY AND THE HUMAN RESOURCES DIRECTOR USE COMPARABLE DATA TO REVIEW COMPENSATION FOR ALL OTHER OFFICERS OF THE ORGANIZATION AS WELL AS KEY EMPLOYEES WHEN THE INDIVIDUALS ARE HIRED AND ON AN ANNUAL BASIS. AVAILABILITY OF DOCUMENTS FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. RECONCILIATION OF NET ASSETS FORM 990, PART XI NET UNREALIZED GAIN ON INVESTMENTS $ 2,805,000 NET DEFERRED FUTURE LIAB. ADJ. $( 136,562) ------------ TOTAL $ 2,668,438 ============ OTTAWA INVESTMENT MANAGEMENT SERVICES 1001 S CEDAR 20 OTTAWA KS 66067 480543772 INVESTMENT KS 0 0 NA STOUT TW MT INVESTMENT GROUP PO BOX 1377 BUFFALO NY 14240 TRUST NY NA TRUST 0 1037459 0.80000 HENDERSON & SARAH MARTIN TRUST US BANK 900 MASSACHUSETTS STREET LAWRENCE KS 66044 486235096 TRUST KS NA TRUST 0 443521 1.00000 BELVIN SCHOL BAPTIST FDN OF OK 3800 N MAY AVE OKLAHOMA CITY OK 73112 730623038 TRUST OK NA TRUST 0 23832 1.00000 CHARITABLE REMAINDER ANNUITY TRUST CRAT PA NA TRUST 0 225694 1.00000 false false false false false false false false false false false false false false false false false false