2023-03-10T13:31:51-06:00 2022-04-30 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2021-05-01 344427516 TIFFIN UNIVERSITY % AUDREY CAHILL TIFF 4194483278 155 MIAMI STREET TIFFIN OH 448832161 AUDREY CAHILL VP FOR FIN. & ADMIN 4194483278 2023-03-15 true JOEL WILKINS 999009999 Lauren R Denton P01571860 2604604000 2 2021 2023-04-26 12:10:37Z DR LILLIAN SCHUMACHER 155 MIAMI STREET TIFFIN OH 448832161 82229205 false X WWW.TIFFIN.EDU X 1888 OH EDUCATE STUDENTS BY LINKING KNOWLEDGE TO PROFESSIONAL PRACTICE. 21 19 981 21 0 0 8483023 14713193 58961533 57460712 930522 1426107 1654067 1437739 70029145 75037751 22896476 25627684 0 0 22184209 23365234 19220 207369 944803 19550030 19731207 64649935 68931494 5379210 6106257 105676251 103114679 41753281 35819378 63922970 67295301 X PURPOSE: TRANSFORMING LIVES THROUGH EDUCATION MISSION: EDUCATE STUDENTS BY LINKING KNOWLEDGE TO PROFESSIONAL PRACTICE. VISION: A PREMIER UNIVERSITY FOR CHALLENGING STUDENTS TO ENHANCE THEIR GLOBAL COMPETENCIES AND 21ST CENTURY SKILLS, FOR SUCCESS IN A DIVERSE WORLD. STRATEGIC PRIORITIES: -CREATE AN ENVIRONMENT FOCUSED ON STUDENT SUCCESS. (STUDENTS) -GROW INNOVATIVE ACADEMIC PROGRAMS. (ACADEMICS) -OPTIMIZE OUR ORGANIZATIONAL CAPACITY. (PEOPLE) -STRENGTHEN AND INCREASE INSTITUTIONAL FINANCIAL SUSTAINABILITY. (FINANCES) -ENHANCE OUR CRITICAL INFRASTRUCTURE. (FACILITIES AND TECHNOLOGY) VALUES - ICARE INTERDEPENDENCE WE ARE AN INCLUSIVE AND CARING COMMUNITY THAT EMPHASIZES SERVICE AS A FOUNDATION OF SUCCESS. COMMUNICATION WE ENGAGE IN AUTHENTIC DIALOGUE, TIMELY EXCHANGES OF INFORMATION, AND FACT-DRIVEN DISCUSSION, CIVIL DEBATE, AND DECISION-MAKING. ACCOUNTABILITY WE MAKE ETHICAL, RESPONSIBLE DECISIONS THAT HAVE A HIGH DEGREE OF INTEGRITY, ARE DATA INFORMED, AND ARE RESULTS-ORIENTED. RESPECT false false 61425185 25627684 58863570 STUDENTS HAVE ACCESS TO SOME OF THE BEST UNDERGRADUATE, GRADUATE, AND DEGREE COMPLETION PROGRAMS AND CAN DECIDE WHETHER TO PURSUE THEIR DEGREE ON CAMPUS, ONLINE, OR ENJOY A LITTLE BIT OF BOTH. SOME OF OUR MOST POPULAR PROGRAMS, MANY OF WHICH ARE NATIONALLY RECOGNIZED, INCLUDE HOMELAND SECURITY/TERRORISM; FORENSIC PSYCHOLOGY, FORENSIC SCIENCE, SPORTS AND RECREATION MANAGEMENT; EXERCISE SCIENCE, COMMUNICATION; AND BUSINESS MANAGEMENT, TO NAME A FEW. 61425185 true true false false false false true true false true true false false false true false true false true false true false false true true false false false true true true false false false false false false false true false true true false false false false false false false false true 3228 0 981 true false false false false false true true false false false false false false X 21 19 false false false false false false false true true false false false true true true true true true true false OH X AUDREY CAHILL 4194483278 155 MIAMI ST TIFFIN OH 44883 DR LILLIAN SCHUMACHER PRESIDENT 45.0 0.0 X 404304 0 39075 MITCHELL BLONDE VP INSTIT ADV & PUBLIC AFFAIRS 45.0 0.0 X 170653 0 38257 DR PETER HOLBROOK PROVOST/CHIEF ACADEMIC OFFICER 45.0 0.0 X 177961 0 22245 RONALD LONZO VP WHAT'S NEXT STR. INNOV. 45.0 0.0 X 175348 0 12902 DR DANIEL CLARK VICE PROVOST, ONLINE/EXTENDED 45.0 0.0 X 134284 0 24205 DR PERRY HAAN PROFESSOR OF MARKETING 45.0 0.0 X 126248 0 31067 LONNY ALLEN VICE PRESIDENT OF ATHLETICS 45.0 0.0 X 122254 0 34626 DR TERRY SULLIVAN VICE PROVOST, DEAN OF SCHOOL 45.0 0.0 X 126401 0 27405 SCOTT BLOUGH CISCO, EX. DIR CYBER&FORENSICS 45.0 0.0 X 121275 0 31843 DR TERESA SHAFER VP PLANNING & EFFECTIVENESS 45.0 0.0 X 128543 0 8809 DR AMY WOOD VP FOR ENROLLMENT MANAGEMENT 45.0 0.0 X 112100 0 22865 DEVIN FRANK VP FOR FIN. & ADMIN/TREASURER 45.0 0.0 X 112809 0 17379 ERIN DEAN-CRAVER PROF. BEHAVIORAL & SS 45.0 0.0 X 114409 0 5887 NADIA LEWIS BEGAN 1021 VP FOR HUMAN RESOURCES 45.0 0.0 X 110983 0 7643 ROBERT BAXTER TRUSTEE 1.0 0.0 X 0 0 0 JEFF BEARD TRUSTEE 1.0 0.0 X 0 0 0 LEONARD CLOUSE TRUSTEE 1.0 0.0 X 0 0 0 CHRISTOPHER DEAL TRUSTEE 1.0 0.0 X 0 0 0 JANE DELL TRUSTEE 1.0 0.0 X 0 0 0 CINDY DUNNE TRUSTEE 1.0 0.0 X 0 0 0 ANDREW FELTER CHAIR OF BOARD 1.0 0.0 X X 0 0 0 DONALD HAMPTON JR TRUSTEE 1.0 0.0 X 0 0 0 RICHARD HELTON PHD TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM HERTZER TRUSTEE 1.0 0.0 X 0 0 0 LISA HOHMAN VICE CHAIR OF THE BOARD 1.0 0.0 X X 0 0 0 DANIAL JAMEEL TRUSTEE 1.0 0.0 X 0 0 0 DEANN KRAUSS TRUSTEE 1.0 0.0 X 0 0 0 D FORD MENNEL TRUSTEE 1.0 0.0 X 0 0 0 RENEE MEYER TRUSTEE 1.0 0.0 X 0 0 0 JEFFREY ORAVITZ TRUSTEE 1.0 0.0 X 0 0 0 ROBERT PETRAS TRUSTEE 1.0 0.0 X 0 0 0 DANIEL REINEKE SECRETARY OF THE BOARD 1.0 0.0 X X 0 0 0 STEPHEN SCHULT TRUSTEE 1.0 0.0 X 0 0 0 SAM STRAUSBAUGH TRUSTEE 1.0 0.0 X 0 0 0 RICHARD ZYDONIK JR TRUSTEE 1.0 0.0 X 0 0 0 2137572 0 324208 21 false true false CLOUSE CONSTRUCTION CORPORATION 4382 W TOWNSHIP ROAD 90 NEW RIEGEL OH 44853 CONSTRUCTION SERVICE 5026034 RIVETICA INC 800 BATTERY AVE SE STE 100 ATLANTA GA 30339 MARKETING/CONSULTING 2614997 AVI FOODSYSTEMS INC 2590 ELM ROAD WARREN OH 44484 FOOD SERVICE 2654137 THE BREWER-GARRETT COMPANY PO BOX 72324 CLEVELAND OH 44192 HVAC INSTALLATION 1509526 ELLUCIAN COMPANY LP 62578 COLLECTIONS CENTER DRIVE CHICAGO IL 606930625 TECHNOLOGY 1452519 11 101000 11578852 3033341 159539 14713193 STUDENT TUITION & FEES 611600 50891997 50891997 RESIDENCE HALL 611600 5276405 5276405 LICENSE/ROYALTY 611600 210443 210443 OTHER INCOME 611600 1081867 1081867 57460712 1201909 1201909 0 0 43599 43599 0 43599 43599 4951276 0 4685168 41910 266108 -41910 224198 224198 14880 101000 23598 -8718 -8718 0 0 0 3843636 2440778 1402858 1402858 0 75037751 58863570 1460988 0 25627684 25627684 0 0 1514952 587664 756635 170653 0 17119671 15757897 1117886 243888 801542 703081 80630 17831 2645041 2320126 266074 58841 1284028 1126299 129165 28564 0 32339 32339 442738 442738 0 207369 207369 0 1364770 1266387 98383 2317404 2272526 44878 2077169 1732466 338175 6528 2691195 297092 2321319 72784 0 2380765 2156461 223475 829 487308 378580 40057 68671 0 119479 64682 54677 120 1053570 1053570 0 3083657 3083657 539310 209805 329505 MEMBERSHIP FEES 331637 207646 110749 13242 PROGRAM EXPENSES 2739720 2509416 174821 55483 COVID-19 RELATED EXPENSES 25376 25376 MISCELLANEOUS EXPENSES 44770 44770 68931494 61425185 6561506 944803 808 1085 11396518 8422879 1726066 2688785 1972270 1915875 0 0 0 0 1090785 386933 0 0 1061341 687059 101507760 36446192 60207908 65061568 25792147 21999171 0 0 0 0 0 0 2428408 1951324 105676251 103114679 11098644 5574021 0 0 609311 724519 29149863 29070164 0 0 0 0 0 0 0 0 895463 450674 41753281 35819378 X 50964893 53293219 12958077 14002082 63922970 67295301 105676251 103114679 X 6106257 -2558828 -175098 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 1 30.19 1 false 40.00 500 38962 X X X false 18993601 667107 -975583 150089 18535036 14340409 802498 3975694 125000 18993601 13072487 1805893 -382900 100000 55071 14340409 12246666 395889 669932 240000 13072487 10930161 636714 765791 86000 12246666 0.45850 0.34550 0.19600 true false 6579358 6579358 74661982 21520227 53141755 12843310 9922517 2920793 7423110 5003448 2419662 65061568 0 FUNDS HELD FOR OTHERS 6898 FINANCE LEASE LIABILITIES 435925 OPERATING LEASE LIABILTIES 7851 450674 52153734 -2558828 2464376 -94452 52248186 22789565 22789565 75037751 48781403 2552591 2552591 46228812 22702682 22702682 68931494 SCHEDULE D, PART II, LINE 9 THE CONSERVATION EASEMENT IS NOT MATERIAL SO NOT REPORTED IN FOOTNOTE TO FINANCIAL STATEMENTS. IT IS NOT REFLECTED ON THE BALANCE SHEET AND THE EXPENSE IS COVERED BY OPERATIONS AND IS NOT MATERIAL. SCHEDULE D, PART III, LINE 4 DESCRIPTION OF ART COLLECTIONS TIFFIN 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 THE UNIVERSITY'S ENDOWMENT FUND IS DESIGNATED FOR SCHOLARSHIPS, FUTURE CAPITAL EXPANSION PROJECTS, AND MAINTENANCE OF CURRENT FACILITIES. 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. PART XI LINE 2D COST OF GOODS SOLD $2,440,778 SPECIAL EVENTS EXPENSE $ 23,598 TOTAL: $2,464,376 PART XI LINE 4B Student Aid and Discounts $22,702,682 CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST $ 86,883 TOTAL $22,789,565 PART XII LINE 2D COST OF GOODS SOLD $2,440,778 SPECIAL EVENTS EXPENSE $23,598 CHANGE IN FAIR VALUE OF SPLIT INTEREST AGREEMENT $88,215 TOTAL: $2,552,591 PART XII LINE 4B Student Aid and Discounts $22,702,682 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATION POLICY IS PUBLISHED ON OUR WEBSITE AND ON ALL MARKETING MATERIALS TO STUDENTS AND THE COMMUNITY. SCHEDULE E, PART I, LINE 6A TIFFIN UNIVERSITY RECEIVES FEDERAL AND STATE FINANCIAL AID FROM THE FOLLOWING GOVERNMENT AGENCIES: U.S. DEPARTMENT OF TREASURY, U.S. DEPARTMENT OF EDUCATION, STATE OF OHIO DEPARTMENT OF EDUCATION, OHIO TUITION TRUST, PENNSYLVANIA HIGHER EDUCATION, VERMONT STUDENT ASSISTANCE CORPORATION, STATE COUNCIL OF HIGHER EDUCATION FOR VIRGINIA AND VETERANS ADMINISTRATION. true EUROPE 0 0 PROGRAM SERVICES US BA AND MBA PROGRAM 80069 SOUTH AMERICA 0 0 PROGRAM SERVICES UG,GRAD & CERT PRGRMS 9204 0 0 0 0 89273 89273 false false false false false false SCHEDULE F, PART I, LINE 2 TIFFIN UNIVERSITY DOES NOT AWARD GRANTS OUTSIDE THE UNITED STATES. ATHLETIC AND ACADEMIC SCHOLARSHIPS, AS WELL AS APPLICABLE HEERF GRANTS ARE AWARDED TO INTERNATIONAL STUDENTS STUDYING ON CAMPUS. THESE AWARDS ARE MONITORED BY THE DIRECTOR OF STUDENT ACCOUNTS AND AWARDED BY THE FINANCIAL AID DEPARTMENT. X X X X X X X true JEROLD PANAS LINZY LLC SEE PART IV false 43407 RUFFALO NOEL LEVITZ false 163962 207369 IN ME OH VT GOLF OUTING 115880 101000 14880 6170 5654 11774 0 115880 101000 14880 6170 5654 11774 23598 -8718 PART 1, LINE 2B THE UNIVERSITY CONTRACTED JEROLD PANAS LINZY AND PARTNERS TO PROVIDE CAPITAL CAMPAIGN CONSULTING SERVICES DURING THE YEAR. Tiffin University contracted Ruffalo Noel Levitz to provide fundraising consulting services during the year true HEERF GRANTS (INSTITUTIONAL & STUDENT FUNDS) 1186 2925002 SCHOLARSHIPS & DISCOUNTS 1955 22702682 SCHEDULE I, PART I, LINE 2 MANAGEMENT DETERMINES THE ANNUAL GUIDELINE AMOUNT OF SCHOLARSHIPS AND DISCOUNTS. AWARDS ARE BASED ON VARIOUS CRITERIA AND TRACKED WITH BOARD APPROVED BUDGET. MONTHLY GENERATED REPORTS ARE USED TO MONITOR AWARDS PROGRAM. INDEPENDENT AUDITORS REVIEW ACCURACY OF FINANCIAL AID AWARDS AND RECIPIENTS' RECORDS. FUNDS ARE DISTRIBUTED BASED ON NEED AND MERIT. STUDENT AID IS HANDLED BY THE FINANCIAL AID DEPARTMENT 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. X X true true X X X X X false false false false false false false false false DR LILLIAN SCHUMACHER PRESIDENT 369858 0 0 0 34446 0 23646 0 15429 0 443379 0 MITCHELL BLONDE VP INSTIT ADV & PUBLIC AFFAIRS 163242 0 0 0 7411 0 12618 0 25639 0 208910 0 DR PETER HOLBROOK PROVOST/CHIEF ACADEMIC OFFICER 177280 0 0 0 681 0 12740 0 9505 0 200206 0 LONNY ALLEN VICE PRESIDENT OF ATHLETICS 122028 0 0 0 226 0 9170 0 25456 0 156880 0 RONALD LONZO VP WHAT'S NEXT STR. INNOV. 175000 0 0 0 348 0 12250 0 652 0 188250 0 DR DANIEL CLARK VICE PROVOST, ONLINE/EXTENDED 134047 0 0 0 237 0 9517 0 14688 0 158489 0 DR TERRY SULLIVAN VICE PROVOST, DEAN OF SCHOOL 125988 0 0 0 413 0 2653 0 24752 0 153806 0 SCOTT BLOUGH CISCO, EX. DIR CYBER&FORENSICS 121184 0 0 0 91 0 6528 0 25315 0 153118 0 DR PERRY HAAN PROFESSOR OF MARKETING 125987 0 0 0 261 0 5791 0 25276 0 157315 0 SCHEDULE J, PART I, LINE 1A LILLIAN SCHUMACHER, UNIVERSITY PRESIDENT, USES MOHAWK COUNTRY CLUB TO FACILITATE MEETINGS WITH PROSPECTIVE DONORS. THIS IS FOR BUSINESS USE ONLY AND IS SUBSTANTIATED PER THE ACCOUNTABLE PLAN RULES. IT IS NON-TAXABLE. PRESIDENT LILLIAN SCHUMACHER RESIDES IN A UNIVERSITY OWNED HOUSE. THE MAJORITY OF THE HOUSE IS USED FOR UNIVERSITY FUNCTIONS INCLUDING RECEPTIONS, DINNERS AND OTHER BUSINESS EVENTS. THE FAIR MARKET VALUE OF THE PRESIDENT'S APARTMENT LOCATED IN THE SECOND LEVEL OF THE HOUSE HAS BEEN INCLUDED ON SCHEDULE J. THE FAIR MARKET VALUE OF THE HOUSING IS INCLUDED ON THE W-2 AS TAXABLE COMPENSATION. A OHIO HIGHER EDUCATION FACILITIES COMMISSION 386849674 2019-10-23 29748323 REFUND PRIOR ISSUE / NEW BUILDING false false false A 0 0 29748323 9826302 0 0 485286 0 0 7808845 0 0 true false true true A false false true false false false 0 false false false true A false false false false true false 0 false 0 false true A true LENNY CLOUSE TRUSTEE 5026034 CONSTRUCTION AND REPAIRS false DAN REINEKE TRUSTEE 111949 VEHICLE PURCHASE AND LEASE false SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 1452519 INDEPENDENT CONTRACTOR false X 2 148000 APPRAISED VALUE X 1 6153 FMV X 1 4186 FMV X WEATHER SYSTEM EQUIP. 1 316 FMV X LASER ENGRAVED CHAIR 1 448 FMV X GOLF OUTING BANNERS 1 436 FMV 2 false true false SCHEDULE M, PART I 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, SECTION A, LINE 1B LENNY CLOUSE AND DAN REINEKE ARE CONSIDERED NON-INDEPENDENT VOTING MEMBERS OF THE BOARD DUE TO BUSINESS TRANSACTIONS REPORTED ON SCHEDULE L. FORM 990, PART VI, SECTION B, LINE 11B TIFFIN UNIVERSITY'S FORM 990 IS REVIEWED BY THE ASSOCIATE VICE PRESIDENT FOR FINANCE/CONTROLLER, VICE PRESIDENT FOR FINANCE AND ADMINISTRATION, PRESIDENT AND AN INDEPENDENT ACCOUNTING FIRM. A PUBLIC INSPECTION COPY OF THE FORM 990 IS ALSO PROVIDED TO THE FULL GOVERNING BODY BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL WRITTEN AND SIGNED DISCLOSURE IS REQUIRED BY EACH OFFICER, TRUSTEE, AND KEY EMPLOYEE ON TIFFIN UNIVERSITY'S CONFLICT OF INTEREST FORM. IF A CONFLICT EXISTS, RESTRICTIONS WILL BE IMPOSED ON PERSONS WITH A CONFLICT SUCH AS PROHIBITING THEM FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTIONS. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT'S COMPENSATION IS DETERMINED BY THE BOARD OF TRUSTEES EXECUTIVE COMMITTEE. THE LAST REVIEW OF THE PRESIDENT'S COMPENSATION WAS IN 2022. FORM 990, PART VI, SECTION B, LINE 15B THE OFFICERS' COMPENSATION IS DETERMINED BY THE PRESIDENT. THE LAST REVIEW OF THE OFFICERS COMPENSATION WAS IN 2022. FORM 990, PART VI, SECTION C, LINE 19 TIFFIN UNIVERSITY KEEPS ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ON SITE, AND THEY ARE MADE AVAILABLE UPON REQUEST. PART XI, LINE 9 CHANGE IN FAIR VALUE OF SPLIT INTEREST AGREEMENT $ -88,215 CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST $ -86,883 TOTAL: $-175,098