2011-05-16T13:55:13-05:00 2010-06-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2009-07-01 480543772 OTTAWA UNIVERSITY OTTA 7852291082 1001 S CEDAR OTTAWA KS 66067 J CLARK RIBORDY 2011-05-16 true Michael J Engle 8162216300 2009 2016-02-24 21:20:13Z KEVIN EICHNER 1001 S CEDAR OTTAWA KS 66067 51935318 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. 30 30 1129 50 0 0 2550658 1576809 35544295 40129871 -308957 201902 605242 611467 38391238 42520049 5255586 5884111 0 0 19472206 22371911 0 0 743216 14330243 15245945 39058035 43501967 -666797 -981918 51121321 50441304 35480348 34549666 15640973 15891638 SEE SCHEDULE O false false 32582681 5884111 40129871 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. 32582681 true true false false false false true false true true true false true false false false false false false false false false true true true false false false false false false false false false false false false false false true true false false false true 8502 0 true 1129 true false false false false false false false false false 30 30 false false false false false false false true true false false false true true true true true true false false AZ KS X BRENDA M GUENTHER 7852291082 1001 S CEDAR 20 OTTAWA KS 66067 DAVID J GRUMMON 1.0 X 0 0 0 CAROL ALLEN 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 X 0 0 0 LARRY FELIX 1.0 X 0 0 0 BEVERLY FINK 1.0 X 0 0 0 DR VERA GOODMAN 1.0 X 0 0 0 GARY HAILES 1.0 X 0 0 0 DR E EARL HAYS 1.0 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 JOHN POLAND 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 DAREN WILLIAMS 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 SUSAN BACKOFEN 40.0 X 111694 0 14905 DENNIS TYNER 40.0 X 113616 0 70729 KEVIN EICHNER 40.0 X 310691 0 41910 MARY DONNA LEVENE 40.0 X 108542 0 13973 BRIAN SANDUSKY 40.0 X 262307 0 22349 TERREL HAINES 40.0 X 114619 0 23333 J CLARK RIBORDY 40.0 X 128774 0 18257 PAUL BEAN 40.0 X 130500 0 11436 1280743 0 216892 8 false true false GOULD EVANS ASSOCIATES ARCHITECT 125867 HUSCH BLACKWELL LEGAL 136178 2 1576809 1086 1576809 TUITION & FEES 611600 37292644 37292644 AUXILIARY ENTERPRISES 611600 2837227 2837227 40129871 362562 362562 0 6378 6378 9254609 9415269 -160660 -160660 -160660 0 0 0 TRANSCRIPT FEES 611710 33821 33821 COMMISSIONS 541900 19020 19020 TICKET SALES 711210 16786 16786 535462 535462 605089 42520049 40129871 0 813369 29391 29391 5854720 5854720 0 0 1246742 1246742 0 16916658 14070067 2361647 484944 253116 172408 71799 8909 2611997 1371386 1187997 52614 1343398 1050596 261169 31633 965693 456332 415759 93602 174477 3000 171477 93024 93024 0 0 10596 10596 1193992 1043514 141166 9312 1895377 1861741 23443 10193 1492704 374997 1096045 21662 460134 313142 141524 5468 0 3569782 2677337 892445 745346 555179 170374 19793 0 94074 42898 49318 1858 1166853 720137 446716 0 1884439 1079157 805282 306344 73232 231506 1606 MISCELLANEOUS EXPENSE 538278 537501 735 42 DUES & SUBSCRIPTIONS 321788 164324 156156 1308 EQUIPMENT RENTAL & MAINT. 274991 92514 182205 272 EDUCATION EXPENSES 47341 28396 18945 BAD DEBT EXPENSE 10712 10712 43501967 32582681 10176070 743216 4481618 3770580 853571 911847 582508 599119 156522 161896 605683 502015 41881053 20989671 20981019 20891382 20065169 20065464 70000 70000 2615047 2798649 710184 670352 51121321 50441304 3615837 3507468 3901826 2147707 14725000 14505000 9847802 11136368 3389883 3253123 35480348 34549666 X 4434553 4463353 265459 266508 10940961 11161777 15640973 15891638 51121321 50441304 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60000 X false 15935743 119133 1487857 900000 17939 16624794 18639208 218489 -1991954 930000 15935743 0.00036 0.57177 0.42787 false false 523573 523573 25381087 11074931 14306156 402987 195906 207081 13827489 8777621 5049868 1745917 941213 804704 20891382 STUDENT LOANS RECEIVABLE 2798649 F 2798649 0 PRESENT VALUE ANNUITIES PAY. 320342 REFUNDABLE GOVT LOAN PROGRAMS 2762073 ASSET RETIREMENT OBLIGATIONS 170708 3253123 42520049 43501967 -981918 1288077 -55494 1232583 250665 37942810 1288077 1288077 36654733 5865316 5865316 42520049 37692145 55494 55494 37636651 5865316 5865316 43501967 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. $ 55,494 ------- TOTAL $ 55,494 OTHER - REVENUE INCLUDED ON FORM 990, PART VII, LINE 12 BUT NOT ON LINE1 SCHEDULE D, PART XII, LINE 4B RECLASSIFICATION OF GRANTS $ 5,854,720 RECLASSIFICATION OF INVESTMENT FEES $ 10,596 --------- TOTAL $ 5,865,316 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. $ 55,494 ------ TOTAL $ 55,494 OTHER - EXPENSE INCLUDED ON FORM990, PART IX, LINE 25 BUT NOT ON LINE 1 FORM 990, SCHEDULE D, PART XIII, LINE 4D RECLASSIFICATION OF GRANTS $ 5,854,720 RECLASSIFICATION OF INVESTMENT FEES $ 10,596 --------- TOTAL $ 5,865,316 true true true THE COLLEGE CATALOG, STUDENT HANDBOOK, & GENERAL DISTRIBUTION ADMISSION BROCHURES STATE THE UNIVERSITY'S NON-DISCRIMINATORY POLICY. true true true true false false false false false false false false true false THE ORGANIZATION RECEIVED TITLE IV FEDERAL FUNDING FROM THE DEPARTMENT OF EDUCATION. true true SCHOLARSHIPS/GRANTS 580 5854720 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 STUDENT 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 SUBMIT 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 X true true X X X X false false false false false false false false false DENNIS TYNER 113616 0 0 0 0 0 951 0 69778 0 184345 0 0 0 KEVIN EICHNER 297338 0 0 0 13353 0 3808 0 38102 0 352601 0 0 0 BRIAN SANDUSKY 262307 0 0 0 0 0 1447 0 20902 0 284656 0 0 0 TRAVEL FOR COMPANIONS SCHEDULE J, PART I, LINE 1A OTTAWA UNIVERSITY PROVIDED KEVIN EICHNER, THE PRESIDENT OF THE ORGANIZATION, SPOUSAL TRAVEL IN THE AMOUNT OF $5,467. IT WAS NOT INCLUDED IN HIS W-2 AS TAXABLE COMPENSATION BECAUSE IT WAS 100% OTTAWA UNIVERSITY BUSINESS. 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 DUE OR INITIATION FEES SCHEDULE J, PART I, LINE 1A OTTAWA UNIVERSITY PROVIDED KEVIN EICHNER, THE PRESIDENT OF THE ORGANIZATION, MEMBERSHIP TO THE COUNTRY CLUB. THE COUNTRY CLUB DUES BENEFIT WAS INCLUDED IN HIS W-2 AS TAXABLE COMPENSATION. KANSAS INDEPENDENT COLLEGE FINANCE 481233911 48526HRK4 2008-03-18 14725000 BUILDINGS false false 14725000 2273215 438978 1000000 3000000 2010 false false true true false false false false true 0.00000 0.00000 0.00000 true false true false true COMMERCE BANK 22. true false false 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 11A 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 THOESE SPECIFIC MEMBERS. COMPENSATION REVIEW FORM 990, PART VI, SECTION B, LINES 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. 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