2025-04-14T13:55:11+00:00 2024-05-31 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2023-06-01 344429091 Ohio Northern University OHIO 4197722000 525 SOUTH MAIN STREET ADA OH 45810 JASON M BROGE VP FINANCIAL AFFAIRS 4197722000 2025-04-14 true true Lauren Denton P01571860 2604604000 2025-04-14 2023 2025-03-06 01:10:19Z DR MELISSA J BAUMANN 525 SOUTH MAIN STREET ADA OH 45810 160770092 false X WWW.ONU.EDU X 1871 OH OHIO NORTHERN'S PURPOSE IS TO HELP STUDENTS DEVELOP INTO SELF RELIANT, MATURE INDIVIDUALS OPEN TO THE CONTEMPORARY WORLD, ACTIVE IN LEARNING AND SENSITIVE TO HIGHER VALUES. 25 23 1726 773 345265 58631 30509654 8114844 133895111 135605655 7896883 10386758 66265 53127 172367913 154160384 59167012 60744938 0 50809278 51095634 58465 0 2134720 47134071 46299177 157168826 158139749 15199087 -3979365 413509175 418819955 113952833 111256962 299556342 307562993 SEE SCHEDULE O. false false 141096763 60744938 135605655 OHIO NORTHERN UNIVERSITY CURRENTLY HAS 3,042 STUDENTS IN ATTENDANCE. THROUGH THE ACADEMIC PROGRAMS AND SERVICES PROVIDED, THE STUDENTS ARE ABLE TO EXCEL AND CHALLENGE THEMSELVES. THE UNIVERSITY GIVES TO STUDENTS THE OPPORTUNITY TO PURSUE USEFUL AND MEANINGFUL CAREERS AND PREPARES THEM TO BE RESPONSIBLE CITIZENS. 141096763 true true false false false false true false true true true false true true false false true true false true false false false true true false true true true true false false false false false false false false false false false false false false false true true true false false true 3546 0 1726 true true true false false false false true true false false false false false false X 25 23 false false false false false false false true true false false true true true true true true true true false X JASON M BROGE 4197722000 525 SOUTH MAIN STREET ADA OH 45810 DR MELISSA J BAUMANN PRESIDENT 45.0 0.0 X X 440313 0 74079 DR RICHARD P KEYES VICE CHAIR 1.0 0.0 X X 0 0 0 PAMELA S HERSHBERGER CHAIR 1.0 0.0 X X 0 0 0 ANMARIE S KOLINSKI TRUSTEE 1.0 0.0 X 0 0 0 BISHOP GREGORY V PALMER TRUSTEE 1.0 0.0 X 0 0 0 BRENDA L REICHELDERFER TRUSTEE 1.0 0.0 X 0 0 0 COL WILLIAM E ORR JR TRUSTEE 1.0 0.0 X 0 0 0 DAVID R HEPPNER TRUSTEE 1.0 0.0 X 0 0 0 DR ANDREW M ROECKER CHAIR, UNIVERSITY COUNCIL 45.0 0.0 X 141856 0 9795 DR CHARLES F MCCLUSKEY III TRUSTEE 1.0 0.0 X 0 0 0 DR JAMES F DICKE III TRUSTEE 1.0 0.0 X 0 0 0 DR JOHN H HULL TRUSTEE 1.0 0.0 X 0 0 0 DR KAREN K FIELDS MD TRUSTEE 1.0 0.0 X 0 0 0 DR RONDA K LEHMAN TRUSTEE 1.0 0.0 X 0 0 0 DR TIMOTHY S TRACY TRUSTEE 1.0 0.0 X 0 0 0 HANLEY H WHEELER III TRUSTEE 1.0 0.0 X 0 0 0 JASON S DUFF TRUSTEE 1.0 0.0 X 0 0 0 JUDGE JESSICA E PRICE SMITH TRUSTEE 1.0 0.0 X 0 0 0 KATRINA M THOMPSON TRUSTEE 1.0 0.0 X 0 0 0 MARK A WHITE TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL CHOW TRUSTEE 1.0 0.0 X 0 0 0 REV DAVID C HARRIS TRUSTEE 1.0 0.0 X 0 0 0 SARAH N CARPENTER PRESIDENT, STUDENT SENATE 1.0 0.0 X 0 0 0 SCOTT L SHUTT TRUSTEE 1.0 0.0 X 0 0 0 THEODORE B GRIFFITH TRUSTEE 1.0 0.0 X 0 0 0 DR JULIET K HURTIG PROVOST 45.0 0.0 X 194041 0 29826 JASON M BROGE VP FOR FINANCIAL AFFAIRS 45.0 0.0 X 175373 0 68888 JENNIFER L ROBY SECRETARY 45.0 0.0 X 70005 0 4804 CHARLES H ROSE III DEAN, COLLEGE OF LAW 45.0 0.0 X 300120 0 22234 DR DANIEL A DIBIASIO PRESIDENT EMERITUS 45.0 0.0 X 189583 0 3120 DR JOHN C NAVIN DEAN, COLLEGE OF BUSINESS 45.0 0.0 X 216264 0 21871 DR JOHN-DAVID S YODER DEAN, COLLEGE OF ENGINEERING 45.0 0.0 X 222200 0 15343 SHANNON M SPENCER VP FOR UNIVERSITY ADVANCEMENT 45.0 0.0 X 265473 0 24790 2215228 0 274750 101 false true false SODEXO SERVICES INC 9801 WASHINGTON BLVD STE 1446 GAITHERSBURG MD 208785355 DINING SERVICES 5534662 SODEXO INC & AFFILIATES 10 EARHART DR WILLIAMSVILLE NY 142217078 MAINTENANCE SERVICES 4439752 BHDP ARCHITECTURE 302 W 3RD ST STE 500 CINCINNATI OH 452023434 ARCHITECTURAL SERVICES 662861 CARNEGIE DARTLET LLC 210 LITTLETON RD STE 100 WESTFORD MA 018863580 ADVERTISING & PROMOTIONAL SERVICES 592678 PEOPLE DRIVEN TECHNOLOGY INC 6300 VENTURE HILLS BLVD SW BYRON CENTER MI 49315 TECHNOLOGY SERVICES 458419 20 34575 798376 7281893 8114844 TUITION AND FEES 611710 112288940 112288940 AUXILIARY 611710 22306216 22306216 OTHER INCOME 900099 1010499 1010499 0 0 0 0 135605655 6317540 282872 6034668 0 0 10602771 3161 6536714 4066057 3161 4069218 62393 4006825 65521 34575 53443 12078 12078 60600 19551 41049 41049 0 0 0 0 0 154160384 135605655 345265 10094620 135833 135833 60609105 60609105 1075147 142404 932743 39138414 33188323 4502498 1447593 2417072 1990519 332634 93919 5696949 5253505 386168 57276 2768052 2303157 366651 98244 299399 14908 284491 81995 4000 77995 316596 316596 10876316 8626192 2153625 96499 942711 479382 409356 53973 2310441 2180557 76096 53788 540908 362232 173634 5042 5166746 5063823 101568 1355 2818334 2663620 69479 85235 3457760 121639 3336121 9965703 9552801 412902 908958 461518 446641 799 COGS - FOOD SERVICE 4611588 4611588 PROGRAMMING 1241296 958004 228680 54612 OTHER EXPENSES 994166 770197 222183 1786 LIBRARY ACQUISITIONS 953706 953706 812554 649750 78205 84599 158139749 141096763 14908266 2134720 2282 4022 20036803 10472716 10178535 8830760 711108 805023 0 0 0 0 8469463 7886772 230360 223723 2031409 1895309 308352754 167337349 142476065 141015405 123467243 138921217 79225894 79622096 0 26680013 29142912 413509175 418819955 10909747 8611154 2408339 3130824 25005557 24774125 0 0 64267697 63253098 11361493 11487761 113952833 111256962 X 63478117 57177578 236078225 250385415 299556342 307562993 413509175 418819955 X -3979365 9494641 2491375 X false true X true true true X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0 0 0.0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1864029 X X false 203437069 3379070 18118408 5141550 3689839 216103158 212243134 5461113 -5480928 5884020 2902230 203437069 196204911 10308247 15412306 6639270 3043060 212243134 164215799 3406831 39962931 7669820 3710830 196204911 160642901 6255074 8068694 6966150 3784720 164215799 0.0744 0.5727 0.3529 false false 8159275 8159275 244572510 136048329 108524181 32885464 24155242 8730222 22735505 7133778 15601727 141015405 COMMON TRUST FUNDS 18999629 F MULTI-STRATEGY HEDGE FUNDS 10107 F PRIVATE EQUITY FUNDS 60612360 F 79622096 CHARITABLE REMAINDER TRUSTS 774219 INTEREST IN PERPETUAL TRUSTS 18213298 INTEREST IN REMAINDER TRUSTS 2186987 OTHER RECEIVABLES 2001413 CASH, RESTRICTED ASSETS 5490373 LAND HELD FOR SALE 61245 CASH SURRENDER VALUE 415377 29142912 US GOVT REFUNDABLE ADVANCES 5774482 POSTRETIREMENT MEDICAL BENEFIT 2319223 ANNUITIES AND TRUSTS PAYABLE 2898021 OTHER 496035 11487761 102802318 9494641 72994 9567635 93234683 316596 60609105 60925701 154160384 97287042 72994 72994 97214048 316596 60609105 60925701 158139749 Schedule D, Part X, Line 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ACCOUNTING STANDARDS CODIFICATION (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 ALL COLLECTIONS OF WORKS OF ART, HISTORICAL TREASURES AND SIMILAR ASSETS ARE CAPITALIZED. THE UNIVERSITY RECEIVED DONATIONS OF VARIOUS WORKS OF ART IN PAST YEARS. THE COLLECTION INCLUDES APPROXIMATELY 400 ITEMS AND IS DISPLAYED IN SEVERAL LOCATIONS ON CAMPUS. ITEMS ADDED TO THE COLLECTIONS ARE CAPITALIZED AT COSTS IF PURCHASED OR AT ESTIMATED FAIR VALUE ON THE ACQUISITION DATE IF DONATED. COLLECTION ITEMS SOLD OR REMOVED ARE REPORTED AS UNRESTRICTED OR TEMPORARILY RESTRICTED GAINS OR LOSSES DEPENDING ON DONOR STIPULATIONS, IF ANY, PLACED ON THE ITEMS AT THE TIME OF THE ACQUISITION. IT IS THE POLICY OF THE UNIVERSITY TO RECOGNIZE CONTRIBUTIONS OF WORKS OF ART AS A CAPITALIZED ASSET BECAUSE THE ITEMS ARE HELD FOR PUBLIC EXHIBITION RATHER THAN FINANCIAL GAIN. HOWEVER, SUCH WORKS OF ART ARE NOT SUBJECT TO DEPRECIATION. STANDARD UNIVERSITY PROCEDURES ARE USED IN ACCESSIONING, DEACCESSIONING, CATALOGING AND MANAGING OBJECTS. THE UNIVERSITY PROVIDES A CLEAN, SAFE AND STABLE STORAGE ENVIRONMENT FOR ITS COLLECTIONS. THERE WERE NO DEACCESSIONS IN 2024 OR 2023. Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS OF THE UNIVERSITY ARE USED TO PROVIDE SCHOLARSHIP OPPORTUNITIES TO ELIGIBLE STUDENTS AS WELL AS ENHANCING EXPERIENTIAL LEARNING OPPORTUNITIES TO THE STUDENTS ATTENDING THE UNIVERSITY. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 FUNDRAISING EXPENSE - 53443 GAMING EXPENSE - 19551 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements STUDENT AID RECLASS - 60609105 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSE - 53443 GAMING EXPENSE - 19551 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements STUDENT AID RECLASS - 60609105 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 OHIO NORTHERN UNIVERSITY POSTS ITS RACIALLY NONDISCRIMINATORY POLICY ON ITS WEBSITE AND PUBLISHES IT IN MARKETING MATERIALS. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT OHIO NORTHERN UNIVERSITY RECEIVES GOVERNMENTAL ASSISTANCE SUCH AS PELL, FSEOG AND FEDERAL WORK-STUDY GRANTS AND STAFFORD, HEALTH PROFESSIONS, AND NURSING STUDENT LOANS. Central America and the Caribbean Investments 10810716 0 0 0 0 0 0 10810716 0 10810716 true false true true true false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual Polar Bear Club Golf Outing 54431 18000 36431 3910 0 10230 7045 0 8910 Law Golf Outing-Public Interest Scholarship 24625 16575 8050 800 0 7584 2708 0 2212 1 21040 0 21040 0 0 5960 1020 0 3064 100096 34575 65521 4710 0 23774 10773 0 14186 53443 12078 60600 18200 1351 false 60600 18200 1351 OH false THE STATE OF OHIO DOES NOT REQUIRE A LICENSE FOR REVERSE RAFFLES. false false false 1.0 0.0 MARK A RUSSELL 525 SOUTH MAIN STREET ADA OH 45810 false RONALD BEASCHLER 0 ARRANGES FOR THE VENUE AND MANAGES RAFFLE SALES. X false 0 true VILLAGE OF ADA 115 W BUCKEYE AVE ADA OH 45810 346400003 30470 INFRASTRUCTURE SUPPORT LIBERTY TOWNSHIP TRUSTEES 110 E BUCKEYE AVE ADA OH 45810 346400772 30363 OPERATIONAL SUPPORT ADA-LIBERTY JOINT AMBULANCE DISTRICT 530 N GILBERT ST ADA OH 45810 346720624 75000 OPERATIONAL SUPPORT 3 0 GRANTS AND ALLOCATIONS 2724 60609105 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. SCHOLARSHIPS AND FINANCIAL AID ARE AWARDED ON THE BASIS OF NEED AND MERIT. FUNDS ARE APPLIED TO INDIVIDUAL ACCOUNTS, AND RECORDS ARE MAINTAINED IN ACCORDANCE WITH THE UNIVERSITY'S DOCUMENT RETENTION AND DESTRUCTION POLICY. X X true true X X X X false false false false false false false false false DR MELISSA J BAUMANN PRESIDENT 440313 0 0 0 0 0 20008 0 54071 0 514392 0 0 0 DR ANDREW M ROECKER CHAIR, UNIVERSITY COUNCIL 141856 0 0 0 0 0 9795 0 0 0 151651 0 0 0 JASON M BROGE VP FOR FINANCIAL AFFAIRS 175373 0 0 0 0 0 14084 0 54804 0 244261 0 0 0 DR JULIET K HURTIG PROVOST 194041 0 0 0 0 0 14822 0 15004 0 223867 0 0 0 DR JOHN C NAVIN DEAN, COLLEGE OF BUSINESS 216264 0 0 0 0 0 15800 0 6071 0 238135 0 0 0 CHARLES H ROSE III DEAN, COLLEGE OF LAW 300120 0 0 0 0 0 22234 0 0 0 322354 0 0 0 SHANNON M SPENCER VP FOR UNIVERSITY ADVANCEMENT 265473 0 0 0 0 0 18719 0 6071 0 290263 0 0 0 DR JOHN-DAVID S YODER DEAN, COLLEGE OF ENGINEERING 222200 0 0 0 0 0 15343 0 0 0 237543 0 0 0 DR DANIEL A DIBIASIO PRESIDENT EMERITUS 189583 0 0 0 0 0 2276 0 844 0 192703 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use THE UNIVERSITY FURNISHES A RESIDENCE TO THE PRESIDENT FOR THE CONVENIENCE OF THE UNIVERSITY. THE PRESIDENT IS REQUIRED TO LIVE IN THE RESIDENCE AS A CONDITION OF HER EMPLOYMENT, AND TEH RESIDENCE IS CONTIGUOUS TO CAMPUS. THE VALUE OF THE OCCUPANCE OF THE RESIDENCE IS NOT INCLUDED IN HER TAXABLE INCOME. THE PRESIDENT ALSO REGULARLY CONDUCTS BUSINESS IN THE HOME INCLUDING STUDENT EVENTS, DONOR RECEPTIONS, BUSINESS MEETINGS AND OTHER BUSINESS RELATED MATTERS. Schedule J, Part I, Line 1a Health or social club dues or initiation fees SOCIAL CLUB DUES ARE PROVIDED FOR BUSINESS PURPOSES ONLY TO THE PRESIDENT AND THE DEAN OF THE DICKE COLLEGE OF BUSINESS. A COUNTY OF HARDIN OHIO 346400612 412003AD7 2020-11-24 26788866 ADVANCE REFUNDING OF SERIES 2013A false false false A 975000 26788866 1888313 325611 534900 3750000 22713255 2008 true false false true A false false false false 0.0 false false true A false true false false true false false false false A true Form 990, Part III, Line 1 OHIO NORTHERN UNIVERSITY, A UNITED METHODIST-RELATED INSTITUTION OF HIGHER LEARNING, SEEKS TO EDUCATE AND GRADUATE STUDENTS ACCOMPLISHED IN SCHOLASTIC ACHIEVEMENT, PREPARED FOR A USEFUL LIFE AND MEANINGFUL CAREER, AND INSPIRED WITH A DESIRE TO CONTRIBUTE TO THE GOOD OF HUMANKIND CONSISTENT WITH JUDEO-CHRISTIAN IDEALS. OHIO NORTHERN UNIVERSITY IS A LEADING PRIVATE, STUDENT-CENTERED INSTITUTION OF INCREASING REGIONAL AND NATIONAL PROMINENCE. IT OFFERS A DIVERSE, DYNAMIC, AND UNIQUE LEARNING COMMUNITY OFFERING RIGOROUS PROFESSIONAL PROGRAMS IN PARTNERSHIP WITH THE ARTS AND THE SCIENCES TO PREPARE INDIVIDUALS FOR LIFELONG CHALLENGES IN THE 21ST CENTURY. Form 990, Part VI, Line 1a DR. MELISSA BAUMANN AND DR. ANDREW ROECKER ARE PAID EMPLOYEES OF THE UNIVERSITY. THEREFORE, THEY ARE NOT CONSIDERED INDEPENDENT VOTING MEMBERS OF THE BOARD. Form 990, Part VI, Line 11b Review of form 990 by governing body THE AUDIT COMMITTEE OF THE UNIVERSITY HAS AUTHORITY FROM THE BOARD OF TRUSTEES FOR REVIEW OF THE FORM 990. A DRAFT FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE AT LEAST ONE WEEK BEFORE THE FILING DEADLINE. COMMENTS ARE REQUESTED AND ADJUSTMENTS ARE MADE, IF NECESSARY, PRIOR TO FILING FORM 990. Form 990, Part VI, Line 12c Conflict of interest policy A CONFLICT OF INTEREST QUESTIONNAIRE IS REQUIRED TO BE COMPLETED ANNUALLY BY EACH OFFICER, TRUSTEE, KEY EMPLOYEE, VICE PRESIDENT, AND COLLEGE DEAN AT THE UNIVERSITY. RESULTS ARE SUMMARIZED AND REVIEWED BY THE VICE PRESIDENT FOR FINANCIAL AFFAIRS AS WELL AS THE CHAIR OF THE AUDIT COMMITTEE. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE PRESIDENT'S COMPENSATION IS REVIEWED ANNUALLY BY THE COMMITTEE ON BOARD GOVERNANCE OF THE BOARD OF TRUSTEES. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE PRESIDENT PERFORMS PERIODIC COMPENSATION REVIEWS OF OFFICERS AND KEY EMPLOYEES USING COMPENSATION COMPARABILITY INFORMATION PROVIDED BY HUMAN RESOURCES. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST. ANNUAL AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE UNIVERSITY'S WEBSITE. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT - 29231; ACTUARIAL ADJUSTMENT TO POSTRETIREMENT LIABILITY - -440803; CHANGE IN BENEFICIAL INTEREST PERPETUAL TRUSTS - 2902947; POLAR ENTERPRISES 402 WEST COLLEGE AVENUE ADA OH 45810 272573390 ENTREPRENEUR OH 501(c)(3) 5 NA true THE INN AT OHIO MANAGEMENT COMPANY 401 WEST COLLEGE AVENUE ADA OH 45810 263068091 HOTEL/RESTAURANT OH ONU C Corporation 1395677 144595 1.0000 true CHARITABLE REMAINDER TRUSTS (4) CHAR. REM. TRUSTS OH NA Trust false PERPETUAL TRUSTS (2) PERPETUAL TRUSTS OH NA Trust false false false false false false false false false false false false false false false false true true false false THE INN AT OHIO NORTHERN UNIVERSITY Q 2058330 FMV THE INN AT OHIO NORTHERN UNIVERSITY P 1395677 FMV