2026-05-15T07:22:40+00:00 2025-06-30 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2024-07-01 344428219 Heidelberg University HEID 4194482228 310 EAST MARKET ST TIFFIN OH 448832462 ROBERT HUNTINGTON OFFICER 2026-05-15 true Lauren Denton P01571860 2604604000 2026-05-15 2024 2025-03-06 01:10:19Z ROBERT HUNTINGTON 310 EAST MARKET ST TIFFIN OH 448832462 87820495 false X WWW.HEIDELBERG.EDU X 1850 OH A COMMUNITY OF LEARNING THAT PROMOTES AND NURTURES INTELLECTUAL, PERSONAL AND PROFESSIONAL DEVELOPMENT LEADING TO A LIFE OF PURPOSE WITH DISTINCTION. 29 29 657 78 0 0 11959560 6197159 41346636 43547049 2539768 6299394 183042 201859 56029006 56245461 20321573 20595735 0 17563761 17313703 0 0 692456 19755714 20273385 57641048 58182823 -1612042 -1937362 200494477 206055594 45336295 50545528 155158182 155510066 HEIDELBERG UNIVERSITY'S MISSION AND PROGRAMS ARE FIRMLY ROOTED IN LIBERAL ARTS WITH INNOVATIVE COURSEWORK IN SCIENCES, GLOBAL EDUCATION, BUSINESS AND RELATED GRADUATE-LEVEL PROGRAMS. QUALITY EDUCATION, SERVICES TO STUDENTS, A CLOSE PERSONAL LIVING ENVIRONMENT AND STRONG VALUES-CENTERED PHILOSOPHY ARE HALLMARKS OF A HEIDELBERG EDUCATION. false false 50498393 20595735 43625368 FACULTY INSTRUCTION FOR FULL AND PART-TIME STUDENTS SEEKING DEGREES FROM HEIDELBERG. STUDENT SERVICES PROVIDED TO OUR FULL AND PART-TIME STUDENTS. THESE SERVICES INCLUDE ATHLETICS, FINANCIAL AID, OUR ADMISSIONS OFFICE AND SERVICES TO OUR RESIDENT STUDENTS. AUXILIARY SERVICES TO OUR RESIDENT STUDENTS INCLUDE ROOM AND BOARD AS WELL AS OUR BOOKSTORE. 50498393 true true false false false false false true false true true false false false true false true false true true true false true false true true 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 X 1635 0 true 657 true false true GM false false false true true false false false false false false X 29 29 false false false false false false false true true false false false false true true true true true true true false false OH X JANE FRUTH 4194482227 310 EAST MARKET STREET TIFFIN OH 44883 KATHLEEN GEIER CHAIR OF THE BOARD 2.0 X X 0 0 0 R JAMES ORR ESQ BOARD SECRETARY 2.0 X X 0 0 0 RALPH TALMAGE BOARD TREASURER 2.0 X X 0 0 0 RICHARD ODELL VICE CHAIR 2.0 X X 0 0 0 ANDREW KALNOW TRUSTEE 2.0 X 0 0 0 CHAD BREEDEN TRUSTEE 2.0 X 0 0 0 CHARLES COLE TRUSTEE 2.0 X 0 0 0 CLAUDIE JOHNSON TRUSTEE 2.0 X 0 0 0 DALE CHORBA TRUSTEE 2.0 X 0 0 0 DALE VERNON TRUSTEE 2.0 X 0 0 0 ELIZABETH SMITH ESQ TRUSTEE 2.0 X 0 0 0 JEAN WARREN GEKLER TRUSTEE 2.0 X 0 0 0 JERILYN MEDREA TRUSTEE 2.0 X 0 0 0 JOHN KRATZ TRUSTEE 2.0 X 0 0 0 KAREN GILLMOR PHD TRUSTEE 2.0 X 0 0 0 KAREN KOVALOW-ST JOHN TRUSTEE 2.0 X 0 0 0 KIMBERLY NEWMAN TRUSTEE 2.0 X 0 0 0 LEON J GAROUFALIS TRUSTEE 2.0 X 0 0 0 MARSHA BORDNER TRUSTEE 2.0 X 0 0 0 MELISSA HARRISON TRUSTEE 2.0 X 0 0 0 PAUL STALLINGS TRUSTEE 2.0 X 0 0 0 REV BETH LONG-HIGGINS TRUSTEE 2.0 X 0 0 0 STEVE MARIN TRUSTEE 2.0 X 0 0 0 SUSAN WOLF MD PHD TRUSTEE 2.0 X 0 0 0 SUZIE REINEKE TRUSTEE 2.0 X 0 0 0 SYLVIA F TAYLOR TRUSTEE 2.0 X 0 0 0 TERRY OWEN PHD TRUSTEE 2.0 X 0 0 0 WADE YOUNG MD TRUSTEE 2.0 X 0 0 0 WILLIAM LANDESS TRUSTEE 2.0 X 0 0 0 ASHLEY HELMSTETTER VP FOR ADVANCEMENT 40.0 X 107888 0 15746 CHRIS ABRAMS DEAN OF STUDENT AFFAIRS 40.0 X 114983 0 27456 Courtney Demayo Pugno PROVOST 40.0 X 116763 0 15700 DR ROBERT HUNTINGTON PRESIDENT 40.0 X 309893 0 72693 GREG COOPER ATHLETIC DIRECTOR 40.0 X 93376 0 16447 KIMBERLY MCGILL VP FOR FINANCE AND ADMINISTRATION 40.0 X 139832 0 20111 LESLIE ERWIN CHIEF HR OFFICER 40.0 X 56931 0 2942 SARA ROWLINSON VP for Enrollment and Marketing 40.0 X 84794 0 15107 Vickie Sayre VP FINANCE AND ADMINISTRATION 40.0 X 0 0 0 VICTORIA BLACK CHIEF HR AND COMPLIANCE OFFICER 40.0 X 0 0 0 ANNE-MARIE ANDERSON BUSINESS & ADAMS FAMILY ENDOWMENT CHAIR 40.0 X 114400 0 10027 1138860 0 196229 6 false true false Marker Construction Inc PO Box 250 Bellefontaine OH 433110250 Construction 6244494 Parkhurst Dining Services-Eat'n Park PO Box 644091 Pittsburgh PA 152644091 Food Service 4086850 MAD SCIENTIST ASSOCIATES INC 253 NORTH SUITE 101 WESTERVILLE OH 43081 CONSULTING 287453 WALTERS' BOILER WORKS INC 3130 E State St PO Box 806 FREMONT OH 43420 REPAIR SERVICES 287253 MBS DIRECT LLC PO BOX 617 COLUMBIA MO 65205 BOOKSTORE 224732 14 35675 6161484 1360291 6197159 TUITION AND FEES 611710 32426976 32426976 RESIDENCE HALLS 611710 4868202 4868202 FOOD SERVICE 611710 4163679 4163679 CONFERENCE REVENUE 611710 494687 494687 DEPARTMENTAL SERVICES REVENUE 611710 240275 240275 1353230 1353230 0 0 43547049 2221843 2221843 52700 52700 0 52700 52700 35491084 31413533 4077551 0 4077551 4077551 110529 35675 62897 47632 47632 27146 3938 23208 23208 172985 94666 78319 78319 0 0 0 0 0 56245461 43625368 0 6422934 20565735 20565735 30000 30000 1373124 1126721 211172 35231 11598460 9517146 1783725 297589 279779 229574 43027 7178 3152651 2586916 484846 80889 909689 746448 139901 23340 5608499 4803290 753394 51815 97212 97212 119082 404 118667 11 127401 127401 0 0 0 0 484797 445544 37004 2249 2257885 1919202 293525 45158 895187 153566 741621 3207072 2346820 806828 53424 646079 629939 15770 370 1125817 1077495 46127 2195 1160482 876795 259964 23723 3297150 2491140 738606 67404 712108 605292 106816 DUES & SUBSCRIPTIONS 285313 109298 175016 999 LICENSES & FEES 249301 237068 11352 881 0 0 0 0 58182823 50498393 6991974 692456 4600 4600 16438978 12148029 12950817 11188554 2415156 2955289 0 0 0 0 723416 672071 67206 84794 1398024 1166068 163581964 64401375 85646696 99180589 75343122 72889922 0 0 0 0 5506462 5765678 200494477 206055594 6576290 9017198 0 0 3344095 3135854 34372625 33800437 0 0 0 0 0 3677165 0 0 1043285 914874 45336295 50545528 X 44654404 40209300 110503778 115300766 155158182 155510066 200494477 206055594 X -1937362 2297167 -7921 X false true true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 29900 X X X false 73522806 1108780 7863565 2404917 1986609 0 78103625 65555103 3652339 8882130 2432171 2134595 0 73522806 59888870 2954885 5492504 1504766 1276390 0 65555103 62676929 6705519 -6895690 1419361 1178527 0 59888870 51414434 1544088 12408538 1245135 1444996 0 62676929 0.0 0.78 0.22 false false 2345440 2345440 119142347 48907061 70235286 39829393 14032438 25796955 2264784 1461876 802908 99180589 Federal Income Taxes DEPOSITS AND FUNDS HELD 57273 ADVANCES FOR FEDERAL LOANS 315364 FINANCE LEASES 542237 914874 37973072 2297167 161501 2458668 35514404 127401 20603656 20731057 56245461 37621188 161501 161501 37459687 127401 20595735 20723136 58182823 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE 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. Schedule D, Part III, Line 4 Collections of art - description of collections HEIDELBERG UNIVERSITY CAPITALIZES CONTRIBUTIONS OF ART AND SIMILAR ASSETS WHEN RECEIVED. THESE COLLECTIONS ARE HELD FOR THE EDUCATION OF THE TIFFIN COMMUNITY. Schedule D, Part V, Line 4 Intended uses of endowment funds THE UNIVERSITY'S ENDOWMENT CONSISTS OF APPROXIMATELY 447 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. PERMANENTLY RESTRICTED NET ASSETS ARE RESTRICTED TO INVESTMENT IN PERPETUITY, THE INCOME OF WHICH IS EXPENDABLE TO SUPPORT INSTRUCTION, ACADEMIC SUPPORT, SCHOLARSHIPS, FACILITIES, AND OTHER ACTIVITIES OF THE ORGANIZATION. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Special Events Expense - 62897 Cost of Goods Sold - 94666 Gaming Expense - 3938 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Student Aid - 20595735 Change in Value of Split Interest - 7921 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Special Events Expense - 62897 Cost of Goods Sold - 94666 Gaming Expense - 3938 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Student Aid - 20595735 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY THE UNIVERSITY'S RACIALLY NONDISCRIMINATORY POLICY IS INCLUDED IN ITS AFFIRMATIVE ACTION STATEMENT IN COLLEGE PUBLICATIONS AND SOLICITATIONS. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT HEIDELBERG UNIVERSITY RECEIVES FINANCIAL AID AND GOVERNMENT GRANTS, SUCH AS THE PELL GRANT, DIRECT LOAN AND PARENT LOAN FOR UNDERGRADUATE STUDENTS. true Europe (Including Iceland and Greenland) 1 2 Program Services RECRUITING PROGRAM 450000 1 2 0 0 1 2 450000 0 450000 Scholarships Europe (Including Iceland and Greenland) 2 30000 APPLIED AGAINST TUITION CHARGES 0 N/A N/A false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds HEIDELBERG UNIVERSITY PARTICIPATES IN THE AMERICAN JUNIOR YEAR PROGRAM THROUGH WHICH THE UNIVERSITY PARTNERS WITH A SCHOOL IN GERMANY TO RECRUIT STUDENTS. HEIDELBERG RECEIVES TUITION REVENUE FROM STUDENTS RECRUITED THROUGH THIS PROGRAM. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Cash Back the Berg - Golf Outing 95771 30075 65696 38674 Baseball Golf Outing 15915 0 15915 7937 2 34518 5600 28918 16286 146204 35675 110529 62897 62897 47632 0 0 27146 3938 true 0 27146 3938 OH false As a 501(c)(3), Heidelberg University is considered an eligible organization not required to have a license to conduct a raffle in the state of Ohio. false true false 1.0 0 Athletic Director false false true SCHOLARSHIPS 1038 20565735 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds FUNDS ARE DISTRIBUTED TO STUDENTS BASED ON NEED AND MERIT. STUDENT AID IS HANDLED BY THE FINANCIAL AID OFFICE AND CREDITED DIRECTLY TO THE STUDENT ACCOUNT. EACH STUDENT APPLIES FOR FINANCIAL AID BY FILLING OUT A FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA). THE AWARD IS BASED ON THE INFORMATION IN THIS APPLICATION. STUDENTS CAN ALSO APPLY FOR GRANTS AND SCHOLARSHIPS BASED ON ELIGIBILITY. THERE IS AN AWARD ELIGIBILITY CALCULATOR ON THE HEIDELBERG WEBSITE TO SEE IF YOU QUALIFY. X true true X X X X false true false false false false false false false DR ROBERT HUNTINGTON PRESIDENT 296989 0 12904 0 0 0 37800 0 34893 0 382586 0 0 0 KIMBERLY MCGILL VP FOR FINANCE AND ADMINISTRATION 139832 0 0 0 0 0 2500 0 17611 0 159943 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use A CASH HOUSING ALLOWANCE IS PROVIDED TO THE PRESIDENT ON A MONTHLY BASIS, WHICH IS A TAXABLE BENEFIT REPORTED ON THE W-2. THE PROPERTY IS NOT OWNED BY THE UNIVERSITY NOR IS THERE SUBSTANTIAL BUSINESS USE OF THE PROPERTY. IN ADDITION, A CASH HOUSING ALLOWANCE WAS PROVIDED TO GRADUATE ASSISTANTS. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE PRESIDENT IS THE SOLE PARTICIPANT IN HEIDELBERG'S 457(F) & 457(B) PLAN. DURING 2024, AMOUNTS DEFERRED UNDER THE 457(B) PLAN WERE $22,500 AND $0 TO THE 457(F) PLAN. A COUNTY OF SENECA OHIO 346401331 2019-06-18 36500000 HEIDELBERG UNIVERSITY PROJECT false false false A 1998129 36500000 537235 22841403 true false true true A false false false false false false 0 0 0.0 false false 0 false true A false false false true false true 40.0 false false false 0 false false true A true 10 1330391 Market value X Statues 1 29900 Market value 0 false true false Schedule M, Part I Column B THE AMOUNTS LISTED IN PART I, COLUMN B ARE BASED ON THE NUMBER OF CONTRIBUTORS FOR EACH TYPE OF PROPERTY CONTRIBUTED. Form 990, Part VI, Line 11b Review of form 990 by governing body THE CONTROLLER AND AN INDEPENDENT ACCOUNTING FIRM PERFORM A THOROUGH REVIEW OF THE FORM 990 AND RELATED SCHEDULES. THE FORM EXCLUDING SCHEDULE B IS THEN PROVIDED TO THE FULL BOARD FOR REVIEW PRIOR TO SUBMISSION TO THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy A QUESTIONNAIRE IS PROVIDED TO TRUSTEES AND KEY EMPLOYEES ANNUALLY. ANY CONFLICTS ARE REVIEWED BY THE PRESIDENT OF THE UNIVERSITY AND PRESIDENT OF THE BOARD OF DIRECTORS. ANYONE WITH A CONFLICT WOULD NOT BE ALLOWED TO PARTICIPATE IN BOARD OF TRUSTEE DELIBERATIONS OR DECISIONS REGARDING THE TRANSACTION GIVING RISE TO THE CONFLICT. Form 990, Part VI, Line 15a Process to establish compensation of top management official SALARIES FOR VICE PRESIDENTS AND ADMINISTRATORS ARE BASED ON COLLEGE AND UNIVERSITY PROFESSIONAL ASSOCIATION FOR HUMAN RESOURCES SALARY SURVEY DATA, AND PEER AND ASPIRANT SCHOOLS. OHIO ATHLETIC CONFERENCE SCHOOLS ARE ALSO USED AS A BASIS FOR SALARY COMPARISONS. THE PRESIDENT REVIEWS THE DATA AND DETERMINES COMPENSATION ACCORDINGLY. TO DETERMINE THE COMPENSATION FOR THE PRESIDENT, AN OUTSIDE CONSULTANT WAS HIRED FOR THE INITIAL HIRING PROCESS. IN ADDITION, A COMPARABILITY STUDY WAS PERFORMED USING THE DATE PROVIDED BY CUPA. THE BOARD OF DIRECTORS REVIEWS THIS INFORMATION AND DETERMINES COMPENSATION ACCORDINGLY. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE BOARD OF TRUSTEES REVIEWS THE PRESIDENT'S SALARY ON AN ANNUAL BASIS. Form 990, Part VI, Line 19 Required documents available to the public THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE WEBSITE WWW.HEIDELBERG.EDU. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. Form 990, Part VIII, Line 2f Other Program Service Revenue OTHER - Total Revenue: 1353230, Related or Exempt Function Revenue: 1353230, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN SPLIT INTEREST AGREEMENT - -7921; Total - -7921;