2011-02-10T15:45:12-05:00 2010-06-30 GRANT THORNTON LLP 2001 MARKET STREET SUITE 3100 PHILADELPHIA PA 19103 990 2009-07-01 340714629 BALDWIN-WALLACE COLLEGE BALD 4408262423 275 EASTLAND ROAD BEREA OH 440172088 William Reniff 2011-02-02 true 2155614200 2009 2016-02-24 21:20:13Z RICHARD W DURST 188654295 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 business administration and education. 51 51 3071 0 35352 704 10841637 21324053 92966428 98047654 2455216 3869261 4680701 4689486 110943982 127930454 30545977 32922490 0 0 53713242 53801122 130390 168028 1957713 24787714 24532557 109177323 111424197 1766659 16506257 216371740 242437466 32764520 30044176 183607220 212393290 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 within 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 52075358 85835742 EDUCATION OF 3,180 FULL-TIME UNDERGRADUATE STUDENTS, 504 PART-TIME UNDERGRADUATES, AND 713 GRADUATE STUDENTS, PLUS CERTIFICATE PROGRAMS AND FACULTY SCHOLARLY RESEARCH. THE COLLEGE MAINTAINS MORE THAN FIFTY UNDERGRADUATE DEGREE PROGRAMS WITHIN THE FOLLOWING SEVEN DIVISIONS: BUSINESS ADMINISTRATION, EDUCATION, HEALTH AND PHYSICAL EDUCATION, HUMANITIES, MUSIC, SCIENCE AND MATHEMATICS, AND SOCIAL SCIENCES. GRADUATE DEGREES OFFERED ARE THE MASTER OF ARTS IN EDUCATION AND THE MASTER OF BUSINESS ADMINISTRATION. EXPENSE CATEGORIES INCLUDE INSTRUCTION, RESEARCH, LIBRARIES, INFORMATION TECHNOLOGY, ADVISING, ASSESSMENT, STUDENT BROADCASTING, COURSE SCHEDULING, REGISTRATION, ADMISSIONS, CAREER COUNSELING AND PLACEMENT, AND RELATED SUPPORT. 32922490 32922490 SCHOLARSHIPS AND NEED-BASED FINANCIAL AID GRANTS TO STUDENTS ACTIVELY ENROLLED IN THE COLLEGE. 13873543 12211912 AUXILIARY SERVICES AND ACTIVITIES FOR STUDENTS, INCLUDING RESIDENCE HALLS HOUSING 1,911 FULL-TIME STUDENTS, DINING HALLS, BOOKSTORE, ATHLETICS, STUDENT UNION, RECREATION CENTER, AND HEALTH CENTER. 98871391 true true false false true false true false true true true false 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 true 207 0 true 3071 true true true false false false false false false false false 51 51 false false false false false true false true true false false true true true true true true true true false X X SHARON VITAZ 4408262423 275 EASTLAND ROAD BEREA OH 440172088 CLYDE E BARTTER 1.0 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 PAUL H CARLETON 1.0 X 0 0 0 WILLARD E CARMEL 1.0 X 0 0 0 PAMELA D CONNOLLY 1.0 X 0 0 0 JAMES DAVIDSON 1.0 X 0 0 0 AGNES P 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 DR MICHAEL G HANNA 1.0 X 0 0 0 DONALDSON HILL 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 THEODORE M LUNTZ 1.0 X 0 0 0 DR KENNETH E MARKS 1.0 X 0 0 0 THE REV 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 DEBORAH LYONS 1.0 X 0 0 0 DOLLY MINTER 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 JOHN RIEMENSCHNEIDER 1.0 X 0 0 0 BIPIN C SHAH 1.0 X 0 0 0 DR DAN M SPENGLER 1.0 X 0 0 0 FRANK STEINGASS 1.0 X 0 0 0 WILLIAM B SUMMERS JR 1.0 X 0 0 0 ELIZABETH L SWAILES 1.0 X 0 0 0 DONNA ZAPIS 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 TYRRELL 1.0 X 0 0 0 CHRISTOPHER M ZITO 1.0 X 0 0 0 PAUL G CLARK 1.0 X 0 0 0 ROBIN C COTTINGHAM 1.0 X 0 0 0 FRED M DEGRANDIS 1.0 X 0 0 0 JOHN W HOYT 1.0 X 0 0 0 BARBARA J MARULLI 1.0 X 0 0 0 MARK H SUMMERS 1.0 X 0 0 0 THOMAS A WALTERMIRE 1.0 X 0 0 0 RICHARD W DURST 50.0 X 261175 0 49238 MARY LOU HIGGERSON 50.0 X 171517 0 17980 RICHARD L FLETCHER 50.0 X 159935 0 23469 THOMAS J LEE 50.0 X 158045 0 19729 SUSAN R DILENO 50.0 X 119864 0 27700 TRINA A DOBBERSTEIN 50.0 X 120058 0 8572 WILLIAM SPIKER 50.0 X 178669 0 17871 PIERRE DAVID 50.0 X 115823 0 27191 PETER LANDGREN 50.0 X 119880 0 18196 ROGER GRUGLE 50.0 X 116821 0 17696 PAUL JACKLITCH 50.0 X 113412 0 11193 DAVID KRUEGER 50.0 X 106562 0 25074 1741761 0 263909 38 false true false RUFFALOCODY PO BOX 3018 CEDAR RAPIDS IA 524063018 ADMISSIONS, FUNDING 244967 WEBER MURPHY FOX INC 3230 WEST LAKE ROAD ERIE PA 16505 ARCHITECT 746104 BBURT HILL PO BOX 360248M PITTSBURGH PA 15251 ARCHITECT 581170 COMPETITIVE EDGE CONSULTING 16512 CLIFTON BLVD LAKEWOOD OH 44107 EXPERT SPEAKERS 177000 BAKER HOSTETLER LLC PO BOX 70189 CLEVELAND OH 44190 LEGAL 139696 5 1547451 19776602 7387173 21324053 TUITION FROM DEGREE-CREDIT STUDENTS 611600 89538693 89538693 STUDENT RESIDENCE HALLS 611710 7771182 7771182 SPONSORED PROGRAMS 611600 616713 616713 CONCERT AND THEATRE TICKETS 711300 65102 65102 ATHLETIC TICKETS 711210 55964 55964 98047654 6529572 6529572 0 0 65062 73505 -8443 -8443 -8443 50504067 1426805 54591183 0 -4087116 1426805 -2660311 -2660311 0 0 10415541 6059153 4356388 35352 4321036 FACILITIES USE FEE 611710 90867 90867 PARKING 611710 47783 47783 MISCELLANEOUS 611710 202891 202891 341541 127930454 98047654 35352 8523395 0 32922490 32922490 0 0 1333952 132036 1005216 196700 0 39884140 32334664 6720487 828989 1979666 1467554 449038 63074 7522433 5713960 1584509 223964 3080931 2312764 673555 94612 0 72620 72620 154690 154690 0 168028 168028 146733 146733 450685 290578 160107 583771 583771 4138691 2800207 1254703 83781 1200253 728419 437988 33846 8623 8623 5496485 2860911 2635574 1689561 1261963 335057 92541 0 177946 146767 25398 5781 930633 930633 0 5569315 5319516 208166 41633 481362 193095 287389 878 OFF-CAMPUS STUDY TUITION 749728 749728 ORGANIZATIONAL MEMBERSHIP 192462 97869 86878 7715 SPLIT INTEREST PAYMENTS 193930 193930 UNRELATED BUSINESS TAX 45 45 PLANT O&M ALLOCATED BY SQ. FT 6966206 -7040315 74109 2295024 1786295 466667 42062 111424197 98871391 10595093 1957713 3827560 11355262 27549782 10628719 1382158 5537849 3414414 3486465 1344820 1281376 755173 1199707 172923635 71685865 83381484 101237770 81588810 93400746 251062 556905 4280140 4208159 0 0 8596337 9544508 216371740 242437466 5613938 5471152 0 0 4400282 2945333 14730000 13885000 8020300 7742691 32764520 30044176 X 43914081 50969426 59000133 73281970 80693006 88141894 183607220 212393290 216371740 242437466 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 500 103000 1431348 true X X ART INSTRUCTION false 83358214 546311 12315218 1709995 4524079 0 89985669 114021249 731972 -25211066 2395243 3788698 0 83358214 0.11000 0.89000 0.00000 true false 5137558 5137558 3213310 145419019 59419176 89213153 462753 462753 0 18690995 11803936 6887059 101237770 0 ANNUITY OBLIGATIONS 3538486 US GOVERNMENT ADVANCES 2678258 ASSET IMPAIRMENT ESTIMATES 1076755 FUNDS HELD FOR STUDENTS GROUPS 388778 DEFERRED COMPENSATION 60414 7742691 127930454 111424197 16506257 12279813 12279813 28786070 113420435 12279813 0 0 6132658 18412471 95007964 0 32922490 32922490 127930454 84634365 0 0 0 6132658 6132658 78501707 0 32922490 32922490 111424197 PART III, LINE 1A PART III, LINE 1A, NOTE 2(A) "...EXCEPT THAT CONTRIBUTIONS OF WORKS OF ART, HISTORICAL TREASURES, AND SIMILAR ASSETS HELD AS PART OF COLLECTIONS ARE NOT RECOGNIZED OR CAPITALIZED." PART III, LINE 4 PART III, LINE 4 THE COLLEGE'S ART COLLECTION CONSISTS OF PAINTINGS, DRAWINGS, SCULPTURES, LITHOGRAPHS, ENGRAVINGS, ETCHINGS, AND WOODCUTS. THE COLLEGE HAS AN ART DEPARTMENT THAT USES THESE MATERIALS IN INSTRUCTION AND SCHOLARLY RESEARCH. PART V, LINE 4 PART V, LINE 4 THE CONSISTANT USES OF THE COLLEGE'S ENDOWMENT ARE TO PROVIDE THE 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 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 PARTS XII AND XIII, LINE 4B STUDENT FINANCIAL AID GRANTS SUBTRACTED FROM TUITION AND FEES IN THE AUDITED FINANCIAL STATEMENTS. true true true BALDWIN-WALLACE COLLEGE 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 COLLEGE PLACES THE SPECIFIC INSTRUCTION 4.03 NOTICE ANNUALLY IN THE PLAIN DEALER, CLEVELAND'S DAILY NEWSPAPER. true true true true false false false false false false false false true false Baldwin- Wallace College makes grants only to its students. The office of Financial Aid awards need-basis grants on the basis of demonstrated financial need using nationally accepted forms and methods. The same office awards merit scholarships using Baldwin- Wallace crtieria true X X X X X X true RUFFALOCODY PHONE SOLICITATIO false 439024 124000 315024 439024 124000 315024 FL OH true MERIT SCHOLARSHIPS AND NEED BASED AID 3082 32922490 SCHOLARSHIP BALDWIN-WALLACE COLLEGE AWARDS SCHOLARSIPS 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 TAKE THE FORM OF GUARANTEED STUDENT LOANS (FEDERAL DIRECT STUDENT LOANS) AND COLLEGE WORK STUDY WAGES FOR JOBS ON CAMPUS. THE OFFICE OF STUDENT FINANCIAL AID MAKES NEED-BASED GRANTS ON THE BASIS OF DEMONSTRATED FINANCIAL NEEDS USING NATIONALLY ACCEPTED FORMS AND METHODS. THE SAME OFFICE AWARDS MERIT SCHOLARSHIPS USING BALDWIN-WALLACE CRITERIA. THE COLLEGE DISBURSES GRANTS AS CREDITS TO STUDENT RECEIVABLE ACCOUNTS, OFFSETTING 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 218747 0 0 0 42428 0 42388 0 6850 0 310413 0 0 0 MARY LOU HIGGERSON 134521 0 0 0 36996 0 14229 0 3751 0 189497 0 0 0 RICHARD L FLETCHER 121433 0 0 0 38502 0 12963 0 10506 0 183404 0 0 0 THOMAS J LEE 137045 0 0 0 21000 0 12490 0 7239 0 177774 0 0 0 WILLIAM SPIKER 175543 0 0 0 3126 0 0 0 17871 0 196540 0 0 0 PART I, LINE 1A 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 STUDENT ACTIVITY DIRECTORS, AND THE DIRECTOR OF BUILDINGS AND GROUNDS TO LIVE IN COLLEGE-OWNED HOUSING ON OR NEAR CAMPUS AS A CONDITION OF EMPLOYMENT. BALDWIN-WALLACE COLLEGE 340714629 67756BMD9 2004-06-01 100 SEE SCHEDULE O false true 18557970 0 8344089 0 212347 0 10001534 2006 false true true true false false false false false 0.00000 0.00000 0.00000 true false false false false false false X 117 7300973 MARKET QUOTATIONS X MUSICAL INSTRUMENTS 6 86200 EXPERT OPINION 0 false true true NUMBER OF ITEMS RECEIVED COLUMN B LINE 32B: BALDWIN-WALLACE COLLEGE CONTRACTED WITH A FINE ARTS AUCTIONEER TO SELL CERTAIN ART ITEMS THAT HAVE BEEN IN THE COLLECTION FOR MANY YEARS. SUCH SALES DURING THIS TAX YEAR TOTALED $1,426,805. ELECTION OF TRUSTEES PART VI, SECTION A, LINE 7A 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 of the United Methodist Church are ex-officio members of the board. REVIEW OF FORM 990 PART VI, SECTION B, LINE 11A 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 COMPLIANCE PART VI, SECTION B, LINE 12C All trustees must submit annually a written and signed statement disclosing any situation 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. COMPENSATION OF PRESIDENT AND OFFICERS PART VI, SECTION B, LINE 15 THE COMPENSATION AND EXECUTIVE COMMITTEES OF THE BOARD OF TRUSTEES REVIEW AND APPROVE THE COMPENSATION FOR ALL OF THE OFFICERS ANNUALLY. ALL TRUSTEES ARE INDEPENDENT PERSONS. 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 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 THEREFOR, TO THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES, WHICH HAS FINAL APPROVAL AUTHORITY WITH RESPECT TO COMPENSATION DETERMINATIONS. THE COMMITTEES LAST MET ON COMPENSATION MATTERS DURING 2010. PUBLIC DISCLOSURE PART VI, SECTION C, 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 $7,410,857 before allocation. The allocation based on square footage occupied is Program, 94 percent; Management and General, 5 percent; and Fundraising, 1 percent. FINANCIAL AID FROM GOVERNMENTAL AGENCY SCHEDULE E, LINE 6B Baldwin-Wallace College receives federal and state government grants for specific programs and projects. These include Supplemental Educational Opportunity Grants, College Work Study, and other student financial aid; Upward Bound and other supplemental instruction; and research. PROFESSIONAL FUNDRAISER SCHEDULE G, PART 1, LINE 2B Baldwin-Wallace College engaged Ruffalocody for an Annual Fund by Phone campaign. In addition to the fundraising fees listed, the College paid $8,056 to Ruffalocody for printing and postage. 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.