2023-05-12T15:35:03+00:00 2022-06-30 350921680 CROWE LLP 155 West Nationwide Blvd Suite 500 Columbus OH 432152570 990 2021-07-01 314379560 OHIO DOMINICAN UNIVERSITY OHIO 6142514512 1216 SUNBURY ROAD COLUMBUS OH 432192086 AL RODACK CTP, VP OF FINANCE & ADMINISTRATION 2023-05-12 true AL RODACK 999009999 RACHEL SPURLOCK P00520729 6144690001 2021 2023-04-26 12:10:37Z CONNIE GALLAHER 1216 SUNBURY ROAD COLUMBUS OH 432192086 56381357 false X WWW.OHIODOMINICAN.EDU X 1911 OH As a Catholic liberal arts university in the Dominican tradition, Ohio Dominican University is guided in its educational mission by the Dominican motto: to contemplate truth and to share with others the fruits of this contemplation. Ohio Dominican educates individuals committed to intellectual, spiritual and professional growth, who develop into lifelong learners, serving others in a global society. They in turn become ethical and effective leaders grounded in the pursuit of truth, justice and peace. 24 24 545 8 52742 14789 8846957 7043373 38648840 36405336 1878500 1143456 753840 1166820 50128137 45758985 16727343 15508451 0 13849917 13504693 0 1089957 16759155 19357623 47336415 48370767 2791722 -2611782 77838919 69902706 50830299 49691382 27008620 20211324 As a Catholic liberal arts university in the Dominican tradition, Ohio Dominican University is guided in its educational mission by the Dominican motto: to contemplate truth and to share with others the fruits of this contemplation. Ohio Dominican educates individuals committed to intellectual, spiritual and professional growth, who develop into lifelong learners, serving others in a global society. They in turn become ethical and effective leaders grounded in the pursuit of truth, justice and peace. false false 35762559 15508451 32178519 OHIO DOMINICAN UNIVERSITY IS A CATHOLIC LIBERAL ARTS UNIVERSITY THAT ENCOURAGES ITS STUDENTS TO PURSUE A MEANINGFUL EDUCATION THAT FUELS INTELLECTUAL AND SPIRITUAL CURIOSITY. STUDENT ENROLLMENT FOR FY22 CONSISTED OF THE FOLLOWING: SUMMER 2021 = 333 FTE FALL 2021 = 1209 FTE SPRING 2022 = 1059 FTE 6436864 0 5105092 AUXILIARY ENTERPRISES ROOM AND BOARD CHARGES FOR 419 RESIDENT STUDENTS. THIS ALSO INCLUDES SOME BOARD CHARGES FOR COMMUTER AND NON-RESIDENT STUDENTS, FACULTY AND STAFF. 42199423 true true false false false false false false true true false false false false true true false true false false false false false true 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 121 0 true 545 true true true false false false false true true false false false false false false X 24 24 false false false false false false false true true false false true true true true true true false false false X AL RODACK 6142514512 1216 SUNBURY ROAD COLUMBUS OH 43219 BARKER JOHN VICE CHAIR 1.0 X X 0 0 0 O'CONNOR JAMES TREASURER 1.0 X X 0 0 0 TAKAVITZ FRED CHAIRMAN ELECT 1.0 X X 0 0 0 WINTERS THOMAS CHAIRMAN 1.0 X X 0 0 0 ARMOUR MERI TRUSTEE 1.0 X 0 0 0 BAY DR JANET TRUSTEE 1.0 X 0 0 0 CADWALLADER JOHN TRUSTEE 1.0 X 0 0 0 CAMPBELL GRADY TRUSTEE 1.0 X 0 0 0 DOLL SR GEMMA TRUSTEE 1.0 X 0 0 0 DUFAULT ADAM TRUSTEE 1.0 X 0 0 0 EBBING WILLIAM TRUSTEE 1.0 X 0 0 0 ELLIS PAMELA TRUSTEEE 1.0 X 0 0 0 JACKSON GILDA TRUSTEE 1.0 X 0 0 0 JACKSON PATRICIA TRUSTEE 1.0 X 0 0 0 KELLEY III JOHN F TRUSTEE 1.0 X 0 0 0 KILBRIDE SR ANNE TRUSTEE 1.0 X 0 0 0 MATESICH JAMES TRUSTEE 1.0 X 0 0 0 MCCURDY PATRICK TRUSTEE 1.0 X 0 0 0 OLSON SR SUSAN TRUSTEE 1.0 X 0 0 0 PETERS-CARDWELL VALERIE TRUSTEE 1.0 X 0 0 0 REECE II GUY TRUSTEE 1.0 X 0 0 0 TIBERI PATRICK TRUSTEE 1.0 X 0 0 0 TWOHILL SR PATRICIA PRIORESS 1.0 X 0 0 0 YUSKEWICH JAMES TRUSTEE 1.0 X 0 0 0 GALLAHER CONNIE PRESIDENT 40.0 X 173137 0 966 RODACK ALVIN VICE PRESIDENT FOR FINANCE AND ADMINISTRATION 40.0 X 134523 0 7319 CARSTENS RONALD FACULTY 40.0 X 108536 0 901 MARTINEZ MANUEL VP FOR ACADEMIC AFFAIRS 40.0 X 116474 0 489 NAUGHTON JOHN VICE PRESIDENT FOR ENROLLMENT MANAGEMENT 40.0 X 121037 0 921 RIEDLINGER SHONNA PROGRAM DIRECTOR, PA 40.0 X 125278 0 3413 GERVASI ROBERT FORMER OFFICER 0.0 X 341206 0 11125 1120191 0 25134 7 true true false SODEXO INC 4880 PAYSPHERE CIRCLE CHICAGO IL 60674 DINING & FACILITIES MANAGEMENT 4721252 EAB GLOBAL INC PO BOX 603519 CHARLOTTE NC 28260 CONSULTING GROUP FOR RECRUITING 404596 ELLUCIAN INC 62578 COLLECTIONS CENTER DR CHICAGO IL 606930625 DATA-COMPUTER SERVICES 230281 TP MECHANICAL 1500 KEMPER MEADOW DR CINCINNATI OH 45240 CONTRACTOR - HVAC & PLUMBING 186113 CARDINAL TRANSPORTATION 700 HARRISON DR COLUMBUS OH 43204 BUS SERVICES 140971 9 62477 3867764 3113132 29716 7043373 Tuition and Fees 611310 31300244 31300244 Auxiliary Enterprises-Room and Board 611310 5105092 5105092 0 0 0 0 36405336 327796 327796 245594 245594 0 245594 245594 11406760 10591100 815660 0 815660 815660 20981 62477 31272 -10291 -10291 SECURITY SERVICES 561612 35203 35203 CELL TOWER REVENUE 533110 17539 17539 ATHLETIC TEAM FUNDRAISING 900099 243993 243993 634782 634282 0 500 931517 45758985 37283611 52742 1379259 0 0 15508451 15508451 0 0 0 0 668277 133655 534622 0 0 0 0 0 10495638 9306933 732259 456446 3663 0 3663 0 1539219 1302585 197288 39346 797896 664670 100692 32534 65040 53088 11952 0 11759 0 11759 0 77370 0 77370 0 0 0 0 0 0 0 0 0 0 0 4118357 3323030 663190 132137 615445 7976 602115 5354 608747 560394 29775 18578 449765 186582 186980 76203 1840808 1478295 312540 49973 542191 476556 63996 1639 0 0 0 0 406003 262369 109719 33915 3358238 2774771 497603 85864 0 0 0 0 2647794 2187760 392334 67700 376493 99736 276757 0 FOOD 1683046 1683046 0 0 CARES GRANTS 1758857 1758857 0 0 ATHLETICS AND CAMPS 319773 319773 0 0 PROVISION FOR BAD DEBT 165167 0 165167 0 312770 110896 111606 90268 48370767 42199423 5081387 1089957 0 0 0 0 2050 2050 8666357 7606068 103900 302511 1296973 899000 0 0 0 0 450310 346325 279 106257775 65295719 43173347 40962056 22500735 18440869 0 0 1644968 1343827 77838919 69902706 1766027 1605740 169639 1620832 1645093 46348242 45950680 0 0 925559 489869 0 0 50830299 49691382 X 4606408 -82723 22402212 20294047 27008620 20211324 77838919 69902706 X -2611782 -4016866 -168648 X false true X true true true X 2074776 1946971 4391923 8846957 7043373 24304000 0 0 2074776 1946971 4391923 8846957 7043373 24304000 326994 23977006 516171 485885 454282 375989 573390 2405717 10376 10978 9135 6528 10942 47959 61669 16216 22783 12584 20981 134233 26891909 201961873 0.8916 0.8815 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 61669.0, COLUMN B - 16216.0, COLUMN C - 22783.0, COLUMN D - 12584.0, COLUMN E - 20981.0, COLUMN F - 134233.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21744307 578482 -2905779 457469 1817539 17142002 17610447 352012 4370165 473684 114633 21744307 18627785 481070 370593 634279 1234722 17610447 22326181 231972 799390 624558 4105200 18627785 24313818 319288 2033499 773754 3566670 22326181 0.0448 0.6646 0.2906 true false 1734959 1734959 80575763 43129037 37446726 6165111 5679396 485715 17781942 16487286 1294656 40962056 GRANTS ADVANCE LIABILITY 0 X 26096292 -4016866 -15677099 -19693965 45790257 -31272 -31272 45758985 32893588 31272 31272 32862316 15508451 15508451 48370767 Schedule D, Part V, Line 4 Intended uses of endowment funds THE ENDOWMENT IS MAINTAINED PRIMARILY FOR THE BENEFIT OF STUDENTS WHOM DISBURSEMENTS ARE MADE FOR SCHOLARSHIPS. A PORTION OF THE ENDOWMENT IS AVAILABLE FOR OPERATIONS ONLY IF THE BOARD OF TRUSTEES AUTHORIZES SUCH USE. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Internal Revenue Service has ruled that the University is a tax-exempt educational institution under §501(a) of the Internal Revenue Code as an organization described in §501 (c)(3). Accounting principles generally accepted in the United States of America prescribes recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if a tax position is more-likely-than-not sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit will be recorded. Management has concluded that they are unaware of any tax benefits or liabilities to be recognized at June 30, 2022 and 2021. The University would recognize interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The University has no amounts accrued for interest or penalties for the year ended June 30, 2022 and 2021. The University does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 RECLASS OF STUDENT ASSISTANCE NETTED WITH TUITION REVENUE - -15508451 CHANGE IN FAIR VALUE OF BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS - -168648 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements RECLASS OF FUNDRAISING EXPENSE TO REPORT IN PART VIII - -31272 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RECLASS OF FUNDRAISING EXPENSE TO REPORT IN PART VIII - 31272 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements RECLASS OF STUDENT ASSISTANCE NETTED WITH TUITION REVENUE - 15508451 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 DOMINICAN UNIVERSITY IS IN COMPLIANCE WITH REVENUE PROCEDURE 75-50. THE UNIVERSITY PUBLISHES A NOTICE OF ITS NON-DISCRIMINATORY POLICY WITH THE MEDIA PERIODICALLY THROUGHOUT THE YEAR AND PUBLICLY DISCLOSES THIS POLICY ON ITS WEBSITE. THIS POLICY IS ALSO PRINTED IN THE UNIVERSITY CATALOG WHICH IS DISTRIBUTED TO PROSPECTIVE STUDENTS AND ON OUR FINANCIAL AND AWARD NOTICES THAT ARE ISSUED TO CURRENTLY ENROLLED STUDENTS. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT OHIO DOMINICAN UNIVERSITY RECEIVES FEDERAL AND STATE GRANTS ALLOCATED TO STUDENT FINANCIAL AID AND GRANTS FOR SPECIFIC UNIVERSITY PROGRAMS. Football Team Golf Outing 52703 46277 6426 3866 3780 6493 Golf Team Golf Outing 13225 6925 6300 4783 1225 958 2 17830 9575 8255 9182 700 285 83758 62777 20981 17831 5705 7736 31272 -10291 true FEDERAL WORK STUDY PROGRAM 81 91716 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS 173 149000 OHIO DOMINICAN UNIVERSITY ACADEMIC SCHOLARSHIP 815 10569563 OHIO DOMINICAN UNIVERSITY GENERAL GRANTS 937 4008661 STAFF/EMPLOYEE BENEFITS AND OTHER DISCOUNTS 148 689511 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. SCHOLARSHIPS, GRANTS AND LOANS ARE AWARDED BASED ON NEED (AS DETERMINED BY A STANDARDIZED FINANCIAL AID FORM), ACADEMIC ACHIEVEMENT AND/OR LEADERSHIP. RECIPIENTS ARE CHOSEN BASED ON OBJECTIVE CRITERIA WHICH ARE CONSISTENT WITH THE OVERALL TAX-EXEMPT PURPOSE OF THE UNIVERSITY. THE UNIVERSITY DOES NOT DISCRIMINATE ON THE BASIS OF SEX, RACE, COLOR, OR NATIONAL OR ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS FINANCIAL AID PROGRAMS. ANY ESTIMATES UTILIZED ARE BASED ON CALCULATED AVERAGE AWARDS EXTENDED TO COMPARABLE GROUPS. ALL AWARDS ARE DISBURSED DIRECTLY TO THE UNIVERSITY AND NOT TO THE RECIPIENT. X X X X false true false false false false false false false GALLAHER CONNIE PRESIDENT 158240 0 10000 0 4897 0 0 0 966 0 174103 0 0 0 GERVASI ROBERT FORMER OFFICER 154075 0 0 0 187131 0 0 0 11125 0 352331 0 169785 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use ROBERT GERVASI'S EMPLOYMENT AGREEMENT REQUIRED HIM TO LIVE ON CAMPUS. HOUSING WAS PROVIDED TO THE EX-PRESIDENT AND HIS IMMEDIATE FAMILY. THIS IS A NONTAXABLE BENEFIT UNDER CODE SECTION 119. THE CURRENT PRESIDENT, CONNIE GALLAHER, DOES NOT LIVE ON CAMPUS NOR DOES SHE RECEIVE A HOUSING ALLOWANCE. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan ROBERT GERVASI, THE PRESIDENT UNTIL 6/30/2021, PARTICIPATED IN A 457F PLAN. THE 457F PLAN VESTED AND WAS PAID OUT IN 2021. THE AMOUNT WAS $169,785. THE NEW PRESIDENT DOES NOT PARTICIPANT IN A 457F PLAN. A Columbus-Franklin County Finance Authority 571239430 199095AJ9 2018-12-27 49980000 REFINANCING OF 2014 BOND ISSUE AND CAPITAL EXPENDITURES false false false A 4029320 0 47759849 3725229 804629 0 1017957 0 0 3115017 39175528 0 2020 true true false true A false false true false false 0.0125 0.0 0.0125 false false true A false true false false false false false false true A true Schedule K, Part IV, Line 7 Written Procedures The organization has adopted written procedures to monitor the organization's ability to remain in compliance with the arbitrage requirements under Section 148 of the Internal Revenue Code. The organization strives to stay abreast of federal regulations and considers the repercussions of all significant activities which could forseeably have an impact on the organization's tax exempt bonds and the associated federal tax regulations. Schedule K, Part III, Line 3a Private Business Use- Management Contracts The organization has management/service contracts that relate to bond financed space that qualify under the safe harbor exceptions of the applicable regulations. Schedule K, Part III, Line 9 Written Procedures The organization has adopted written procedures to ensure all non-qualified bonds (if any) of the issue are re-mediated in accordance with the associated regulations. The organization strives to stay abreast of federal regulations and considers the repercussions of all significant activities which could forseeably have an impact on the organization's tax exempt bonds and the associated federal tax regulations. Schedule K, Part V Written Procedures The organization has adopted written procedures which dictate how management timely identifies and corrects violations of federal tax requirements using the voluntary closing agreement program provided by the IRS when self-remediation is not available to the organization. The organization strives to stay abreast of federal regulations and considers the repercussions of all significant activities which could forseeably have an impact on the organization's tax exempt bonds and the associated federal tax regulations. In the event a violation is identified the organization's policy is to correct the violation as soon as possible, while working with the federal authorities as necessary to ensure that sufficient controls are present which will guard against future violations. Schedule K, Part II, Line 3 TOTAL PROCEEDS OF ISSUE THE DIFFERENCE BETWEEN THE ISSUE PRICE IN PART I/COLUMN E VERSUS PART II/LINE 3 IS DUE TO THE ORIGINAL DISCOUNT ON THE BONDS AND INVESTMENT EARNINGS ON BOND PROCEEDS. X 2 29716 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Number of contributions Form 990, Part VI, Line 1a Delegate broad authority to a committee Article IV Procedures, Section 6. Committees: The Executive Committee shall not exceed nine (9) members and consist of the Chairperson of the Board who shall serve as its chairperson, The President of the University, the Prioress of the Congregation, or designee, the Vice Chairperson of the Board, the Treasurer, the Chairperson-elect and the Chairperson of each of the duly constituted standing committees (4) and up to two (2) At Large members of the Board of Trustees nominated by the Chairperson and confirmed by the Board. It shall be subordinate and responsible to the Board of Trustees and, subject to the limitations set forth herein, and in the" Charters of the Standing Committees" A quorum shall consist of a majority of the Committee. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED WITH THE ASSISTANCE OF AN ACCOUNTING FIRM. AFTER THE RETURNS INITIAL PREPARATION, THE RETURN IS REVIEWED BY FINANCE/ACCOUNTING MANAGEMENT AND THEN BY THE VP OF FINANCE AND ADMINISTRATION. THEN EACH VOTING MEMBER OF THE AUDIT COMMITTEE IS ASKED TO REVIEW THE FORM 990 AND SUBMIT ANY QUESTIONS TO MANAGEMENT. ANY RECOMMENDED CHANGES ARE REQUESTED AND DISCUSSED WITH THE ACCOUNTING FIRM PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy ALL OFFICERS AND DIRECTORS OF THE ORGANIZATION ARE APPRAISED OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY WHEN HIRED OR ADMITTED TO THE BOARD OF TRUSTEES. ANNUALLY, EACH MEMBER OF THE BOARD OF TRUSTEES IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE AND IDENTIFY ANY POTENTIAL CONFLICTS OF INTEREST. IF A CONFLICT WERE TO ARISE, THE OFFICERS AND DIRECTORS AFFECTED WOULD BE PROHIBITED FROM CONDUCTING ANY OF THE ORGANIZATION'S BUSINESS RELATED TO THE CAUSE OF THE CONFLICT OF INTEREST AND WOULD RECUSE THEMSELVES FROM THE PROCEEDINGS. THE CFO &/OR PRESIDENT OF THE UNIVERSITY REVIEWS THE CONFLICT OF INTEREST STATEMENTS. IN THE EVENT A TRUSTEE IS UNCERTAIN AS TO THE APPROPRIATENESS OF LISTING A PARTICULAR RELATIONSHIP, THE CHAIRPERSON OF THE BOARD OF TRUSTEES SHOULD BE CONSULTED. THE CHAIRPERSON, IN TURN, MAY ELECT TO CONSULT WITH LEGAL COUNSEL, THE EXECUTIVE COMMITTEE OR THE FULL BOARD OF TRUSTEES IN EXECUTIVE SESSION. Form 990, Part VI, Line 19 Required documents available to the public COPIES OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FROM THE FINANCIAL AND ADMINISTRATIVE OFFICES OF THE UNIVERSITY. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue SODEXO CONTRACT REVENUE - Total Revenue: 190000, Related or Exempt Function Revenue: 190000, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; MISCELLANEOUS REVENUE - Total Revenue: 161809, Related or Exempt Function Revenue: 161809, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; DAY CAMPS - Total Revenue: 118203, Related or Exempt Function Revenue: 118203, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; SPORTING EVENTS/TICKET SALES/CONCESSIONS - Total Revenue: 115203, Related or Exempt Function Revenue: 115203, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; REVENUE FROM FEES/FINES - Total Revenue: 27335, Related or Exempt Function Revenue: 27335, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; NCAA DISTRIBUTION - Total Revenue: 16432, Related or Exempt Function Revenue: 16432, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; PROFESSIONAL DEVELOPMENT - Total Revenue: 5300, Related or Exempt Function Revenue: 5300, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; VENDING MACHINES - Total Revenue: 500, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 500; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN FAIR VALUE OF BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS - -168648;