2022-04-25T14:18:18-05:00 2021-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2020-07-01 310536647 CEDARVILLE UNIVERSITY % BRIAN CAVIGGIOLA CEDA 9377667818 251 NORTH MAIN STREET CEDARVILLE OH 45314 CHRISTOPHER SOHN VP FOR BUSINESS/CFO 9377667818 2022-05-15 true CHRISTOPHER SOHN 999009999 Lauren R Denton P01571860 2604604000 2 2020 2022-09-23 18:48:47Z THOMAS WHITE 251 NORTH MAIN STREET CEDARVILLE OH 453148501 300857758 false X WWW.CEDARVILLE.EDU X 1887 OH CEDARVILLE UNIVERSITY IS A CHRIST-CENTERED LEARNING COMMUNITY EQUIPPING STUDENTS WITH AN EDUCATION GROUNDED IN BIBLICAL TRUTH. 25 20 2786 20 2282710 554975 15073335 21427735 141612744 158497706 2597922 2794718 5321 5547 159289322 182725706 48319308 56500950 0 0 52072841 55249992 0 50000 2449017 39926257 40686916 140318406 152487858 18970916 30237848 224265347 257715774 21305472 16078122 202959875 241637652 X CEDARVILLE UNIVERSITY TRANSFORMS LIVES THROUGH EXCELLENT EDUCATION AND INTENTIONAL DISCIPLESHIP IN SUBMISSION TO BIBLICAL AUTHORITY. THE UNIVERSITY ACHIEVES ITS MISSION BY ACCOMPLISHING PORTRAIT STATEMENTS WHICH REFLECT CHARACTERISTICS OF A CEDARVILLE UNIVERSITY GRADUATE. false false 55836383 130060074 INSTRUCTION AND ACADEMIC SUPPORT: LOCATED IN SOUTHWEST OHIO, CEDARVILLE UNIVERSITY (UNIVERSITY) IS AN ACCREDITED, CHRIST-CENTERED, BAPTIST INSTITUTION WITH AN ENROLLMENT OF 4,715 UNDERGRADUATE, GRADUATE AND ONLINE STUDENTS IN MORE THAN 150 AREAS OF STUDY. FOUNDED IN 1887, CEDARVILLE IS RECOGNIZED NATIONALLY FOR ITS AUTHENTIC CHRISTIAN COMMUNITY, RIGOROUS ACADEMIC PROGRAMS, STRONG GRADUATION AND RETENTION RATES, ACCREDITED PROFESSIONAL AND HEALTH SCIENCE OFFERINGS AND HIGH STUDENT ENGAGEMENT RANKING. 56500950 56500950 STUDENT AID: EXCELLENCE IS EXPECTED FROM EVERYONE AT CEDARVILLE. WE PROVIDE STUDENTS IN EACH OF OUR 150 AREAS OF STUDY THE RESOURCES AND SUPPORT NECESSARY TO MEET OUR COMMUNITY'S HIGH STANDARDS FOR ACADEMIC ACHIEVEMENT. GRADUATES EMERGE FROM CEDARVILLE WELL-PREPARED TO SUCCEED IN A HIGHLY COMPETITIVE PROFESSIONAL ENVIRONMENT. AS A RESULT, WE ARE TAKING OUR WELL-EARNED PLACE AS ONE OF THE NATION'S BEST COLLEGES. 15119025 28437632 AUXILIARY SERVICES: CEDARVILLE IS COMMITTED TO THE DEVELOPMENT OF THE WHOLE PERSON. FROM OUR STUDENT LIFE INITIATIVES TO OUR CURRICULUM DESIGN, ALL OF OUR STRUCTURES AND STRATEGIES HAVE BEEN DEVELOPED TO PRODUCE GRADUATES WHO WILL POSSESS THE EXPERTISE AND CHARACTER NEEDED TO ENGAGE THEIR PROFESSIONAL, SOCIAL AND POLITICAL SPHERES-OF-INFLUENCE WITH TRUTH FROM GOD'S UNCHANGING WORD. 10386565 STUDENT SERVICES: AT CEDARVILLE, WE ARE A COMMUNITY OF BELIEVERS ACCOUNTABLE TO ONE ANOTHER, CALLED TO REFLECT THE CHARACTER OF JESUS CHRIST AND TO BE OBEDIENT TO HIS WORD. WE WILL BE FAITHFUL IN OUR SUPPORT FOR THE LOCAL CHURCH AND IN OUR PRACTICE OF SPIRITUAL DISCIPLINES. WE WILL PRACTICE BIBLICAL PRINCIPLES OF ENCOURAGEMENT, EXHORTATION, AND RECONCILIATION. WE COMMIT OURSELVES TO INTEGRITY, KINDNESS, PURITY, AND SELF-CONTROL AND TO CONTINUAL GROWTH IN SCHOLARSHIP, LEADERSHIP, AND SERVICE. 10386565 137842923 true true false false false false false false false true true false false false true true true false true false true false false true false false false false true true false false false false false false false true true false false false true true false false false true 5446 0 2786 true true true false false false false true true false false false false false false X 25 20 false false false false false false false true true false false false true true true true true true true false X BRIAN CAVIGGIOLA 9377667818 251 NORTH MAIN STREET CEDARVILLE OH 45314 X THOMAS WHITE PRESIDENT 40.0 0.0 X 291674 0 67425 THOMAS MACH VP ACADEMICS 40.0 0.0 X 172971 0 64017 RICHARD MELSON VP ADVANCEMENT 40.0 0.0 X 92572 0 134302 SCOTT VAN LOO VP ENROLLMENT MGMT 40.0 0.0 X 163239 0 40459 CHRISTOPHER SOHN VP OF BUSINESS CFO 40.0 0.0 X 166499 0 35842 JEFFERY BATES PROF OF PHARM SCIENCE 40.0 0.0 X 131111 0 43915 JOHN HART GENERAL COUNSEL 40.0 0.0 X 137872 0 37100 JANICE SUPPLEE VP MARKETING 40.0 0.0 X 137241 0 31747 JONATHAN WOOD VP STUDENT LIFE 40.0 0.0 X 101746 0 65704 JASON GRAHAME DIRECTOR OF PA PROGRAM 40.0 0.0 X 138966 0 25095 DOUGLAS ANDERSON JR PROFESSOR OF PHARMACY 40.0 0.0 X 124627 0 23950 ALEDA CHEN ROFESSOR OF PHARMACY SCIENCE 42.0 0.0 X 132556 0 13368 MR DANIEL PETEK TRUSTEE - VICE CHAIRMAN 1.0 0.0 X X 33561 0 0 MR DAVID DYKEMA TRUSTEE- SECRETARY 1.0 0.0 X X 31440 0 0 MR TIMOTHY KNIGHT TRUSTEE - TREASURER 1.0 0.0 X X 28511 0 0 DR DOMINIC MCKINLEY TRUSTEE 1.0 0.0 X 20743 0 0 DR COREY ABNEY TRUSTEE 1.0 0.0 X 14670 0 0 REV TIMOTHY ARMSTRONG TRUSTEE 1.0 0.0 X 9122 0 0 MR ROBERT WYNALDA TRUSTEE-CHAIRMAN 1.0 0.0 X X 9061 0 0 DR JASON DUESING TRUSTEE 1.0 0.0 X 525 0 0 DANIEL GREEN TRUSTEE 1.0 0.0 X 0 0 0 MR KENNETH DAVID BANE TRUSTEE 1.0 0.0 X 0 0 0 REV WILLIAM BERNHARD TRUSTEE 1.0 0.0 X 0 0 0 LT COL DAVID CARR TRUSTEE 1.0 0.0 X 0 0 0 MR EVAN ENGLISH TRUSTEE 1.0 0.0 X 0 0 0 MR NATHAN LINO TRUSTEE 1.0 0.0 X 0 0 0 DR JAMES HILTON TRUSTEE 1.0 0.0 X 0 0 0 MR WARREN JENKINS TRUSTEE 1.0 0.0 X 0 0 0 DR DEFORIA LANE TRUSTEE 1.0 0.0 X 0 0 0 MR DAVID LODWICK TRUSTEE 1.0 0.0 X 0 0 0 DR DON LOUGH TRUSTEE 1.0 0.0 X 0 0 0 REV RANDY PATTEN TRUSTEE 1.0 0.0 X 0 0 0 MR CHARLES PETERSON TRUSTEE 1.0 0.0 X 0 0 0 MR JONATHAN PRICE TRUSTEE 1.0 0.0 X 0 0 0 REV BRIAN WHITE TRUSTEE 1.0 0.0 X 0 0 0 DR HAYES WICKER TRUSTEE 1.0 0.0 X 0 0 0 REV JEFFORY WILLETTS TRUSTEE 1.0 0.0 X 0 0 0 1938707 0 582924 42 false true false PIONEER COLLEGE CATERERS 12351 W 9TH TER STE 204 LENEXA KS 662154410 DINING SERVICES 6019873 DANIS BUILDERS LLC 3233 NEWMARK DRIVE MIAMISBURG OH 453425422 CONSTRUCTION 1651891 WFF FACILITY SERVICES PO BOX 958204 ST LOUIS MO 631958204 HOUSEKEEPING 1490314 INTERNATIONAL CENTER FOR CREATIVITY 1266 MANNING PKWY POWELL OH 430659179 EDUCATION 1369918 EAB GLOBAL INC PO BOX 603519 CHARLOTTE NC 28260 STUDENT CONTRACTS 1065372 41 7490760 13936975 3410271 21427735 TUITION AND FEES 611710 129265929 129265929 AUXILIARY FEES 611710 28263992 25981282 2282710 OTHER PROGRAM REVENUE 611710 967785 967785 158497706 1626892 1626892 0 0 5547 0 5547 0 5547 5547 119299878 118132052 1167826 1167826 1167826 0 0 0 0 0 0 0 0 0 0 182725706 156214996 2282710 2800265 0 56500950 56500950 0 0 1629722 394266 1003271 232185 0 37638792 34684837 1916966 1036989 3320050 2685355 535198 99497 9843659 7857937 1695780 289942 2817769 2279095 454230 84444 0 201921 201921 71800 71800 0 50000 50000 170910 170910 9706589 9543721 87610 75258 559345 527974 2325 29046 10044806 7808080 1799936 436790 1271273 1252012 12688 6573 0 7973583 5180447 2792196 940 564687 560939 -34661 38409 0 917522 744580 103998 68944 73059 70408 2651 0 7689826 6943743 746083 634218 1202 633016 STUDENT FEES 675240 675240 STUDY ABROAD PROGRAM 53085 53085 BAD DEBT 79052 79052 152487858 137842923 12195918 2449017 12399 21991 12896292 16659362 0 0 3667200 2530250 0 0 0 0 0 0 951059 893786 1424907 1776864 272649925 139574664 133228789 133075261 70020373 101005760 0 0 2064328 1752500 0 0 0 0 224265347 257715774 8174121 8412929 0 0 4208416 2192651 3211232 0 0 0 0 0 0 0 0 0 5711703 5472542 21305472 16078122 X 152224613 172984249 50735262 68653403 202959875 241637652 224265347 257715774 X 30237848 8799615 -359686 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 36523114 1919127 10062254 1455110 107728 129364 46812293 35433765 2610099 211337 1421031 203179 107877 36523114 30757501 4526274 1674668 1335917 85049 103712 35433765 29310271 1137108 1733523 1274207 86141 63053 30757501 26229259 745957 3676430 1169280 115805 56290 29310271 0.76000 0.24000 false false 7513661 7513661 208296843 92423053 115873790 5899345 4610082 1289263 44671000 39497604 5173396 6269076 3043925 3225151 133075261 0 DEPOSITS 1891822 ANNUITIES AND TRUSTS PAYABLE 2161439 ADVANCE FROM GOVERNMENT FOR FE 1419281 5472542 135643775 8799615 8799615 126844160 170910 55710636 55881546 182725706 96965998 96965998 170910 55350950 55521860 152487858 SCHEDULE D, PART X, LINE 2 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 V, LINE 4 INCOME FROM THE ORGANIZATION'S ENDOWMENT FUND IS AWARDED AS SCHOLARSHIPS TO NEEDY OR GIFTED STUDENTS TO CONTINUE THEIR STUDIES AT THE INSTITUTION, OR TO SUPPORT RESEARCH. SCHEDULE D, PART XI, LINE 4B CHANGE IN VALUE OF LIFE INCOME AGREEMENTS 359,686 FINANCIAL AID 55,350,950 TOTAL $ 55,710,636 SCHEDULE D, PART XII, LINE 4B FINANCIAL AID $ 55,350,950 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 CEDARVILLE UNIVERSITY DOES NOT UNLAWFULLY DISCRIMINATE ON THE BASIS OF RACE, COLOR, GENETIC INFORMATION, SEX, AGE, NATIONAL OR ETHNIC ORIGIN, OR DISABILITY IN RELATION TO ADMISSION OR ACCESS TO EMPLOYMENT IN ITS PROGRAMS AND ACTIVITIES. THE POLICY IS STATED IN THE ACADEMIC CATALOG, EMPLOYEE HANDBOOK AND APPLICATION SECTION OF OUR WEBPAGE. SCHEDULE E, PART I, LINE 6A CEDARVILLE UNIVERSITY RECEIVES GOVERNMENTAL GRANTS FOR PELL, PERKINS, FEDERAL WORK STUDY PROGRAM, AND FEDERAL SUPPLEMENTAL EDUCATION OPPORTUNITY GRANTS FOR STUDENT FINANCIAL AID AND ASSISTANCE. AN A-133 AUDIT OF THESE PROGRAMS IS CONDUCTED ANNUALLY. false EUROPE Program Services STUDY ABROAD PROGRAM 53085 Central America and the Caribbean Investments INVESTMENTS 1605488 1658573 1658573 false false false false false false X X X X X X true PHILANTHROCORP PLANNED GIVING SVCS false 50000 50000 All States true SCHOLARSHIPS & STUDENT AID 3882 55350950 HEERF STUDENT RELIEF GRANTS 3882 1150000 SCHEDULE I, PART I, LINE 2 CEDARVILLE UNIVERSITY AWARDS FINANCIAL AID GRANTS TO STUDENTS IN ACCORDANCE WITH THE UNIVERSITY'S INSTITUTIONAL FINANCIAL AID POLICIES. X X X true true X X X X true false false false false false false false false THOMAS WHITE PRESIDENT 290649 0 1025 44519 22906 359099 CHRISTOPHER SOHN VP OF BUSINESS CFO 165449 0 1050 17886 17956 202341 THOMAS MACH VP ACADEMICS 171921 0 1050 17875 46142 236988 RICHARD MELSON VP ADVANCEMENT 91549 0 1023 37503 96799 226874 JANICE SUPPLEE VP MARKETING 135895 0 1346 14779 16968 168988 SCOTT VAN LOO VP ENROLLMENT MGMT 162677 0 562 17553 22906 203698 JONATHAN WOOD VP STUDENT LIFE 101308 0 438 21032 44672 167450 JEFFERY BATES PROF OF PHARM SCIENCE 130315 0 796 14109 29806 175026 JASON GRAHAME DIRECTOR OF PA PROGRAM 134343 4130 493 1239 23856 164061 JOHN HART GENERAL COUNSEL 135819 0 2053 11544 25556 174972 SCHEDULE J, PART I, LINE 1A THE UNIVERSITY'S PRESIDENT IS PROVIDED WITH A UNIVERSITY OWNED HOUSE THAT IS SERVICED BY OUR CUSTODIAL, GROUNDS, AND MAINTENANCE DEPARTMENTS. THIS BENEFIT QUALIFIES AS NON-TAXABLE HOUSING PROVIDED FOR THE CONVENIENCE OF THE EMPLOYER, UNDER IRC SECTION 119. HEALTH/SOCIAL CLUB DUES ARE PAID ON BEHALF OF THE VP FOR ADVANCEMENT FOR DONOR RELATIONS ACTIVITIES. THE BENEFIT IS INCLUDED IN TAXABLE COMPENSATION. SCHEDULE J, PART I, LINE 4A SEE SCHEDULE O SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 6019873 INDEPENDENT CONTRACTOR SERVICE false SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 1651891 INDEPENDENT CONTRACTOR SERVICE false X 3410271 FAIR MARKET VALUE false true false FORM 990, PART VI, LINE 1A THE CHAIR OF THE BOARD IS THE CHAIR OF THE EXECUTIVE COMMITTEE. OTHER MEMBERS OF THE COMMITTEE ARE THE VICE CHAIR, SECRETARY, TREASURER, CHAIR OF EACH STANDING COMMITTEE OF THE BOARD AND TWO TRUSTEES AT LARGE. THE PRESIDENT IS AN EX-OFFICIO MEMBER OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE CONDUCTS BUSINESS BETWEEN REGULAR BOARD MEETINGS IF NECESSARY, AND ANY ACTIONS ARE REPORTED TO THE FULL BOARD AT THE NEXT MEETING. FORM 990, PART VI, LINE 1B MR. DAVID DYKEMA, MR. TIMOTHY KNIGHT, DR. COREY ABNEY, MR. DANIEL PETEK AND DR. DOMINIC MCKINLEY ARE CONSIDERED NON-INDEPENDENT BOARD MEMBERS DUE TO COMPENSATION LISTED ON PART VII. FORM 990, PART VI, SECTION B, LINE 11B CEDARVILLE'S BOARD OF TRUSTEES OPERATES IN COMMITTEE FASHION. THE BUSINESS COMMITTEE (ALSO SERVING AS THE AUDIT COMMITTEE AND INVESTMENT COMMITTEE) IS RESPONSIBLE TO THE FULL BOARD FOR FINANCE RELATED ITEMS. AS SUCH, A COPY OF THE FORM 990 WAS PROVIDED TO THE BUSINESS COMMITTEE FOR REVIEW PRIOR TO FILING. ADDITIONALLY, THE UNIVERSITY'S OUTSIDE INDEPENDENT CPA FIRM PREPARED AND REVIEWED THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE UNIVERSITY ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING TRUSTEES TO ANNUALLY SIGN BYLAWS STATEMENTS. ALL TRUSTEES ARE REQUIRED TO DISCLOSE TO THE BOARD ANY POSSIBLE CONFLICT OF INTEREST AT THE EARLIEST PRACTICAL TIME. NO TRUSTEE SHALL VOTE ON ANY MATTER UNDER CONSIDERATION AT A BOARD OR COMMITTEE MEETING IN WHICH SUCH TRUSTEE HAS A CONFLICT OF INTEREST. THE MINUTES OF SUCH MEETINGS SHALL REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE TRUSTEE HAVING A CONFLICT OF INTEREST, ABSTAINED FROM VOTING. IF A TRUSTEE IS UNCERTAIN AS TO WHETHER A CONFLICT OF INTEREST MAY EXIST, THE TRUSTEE MAY REQUEST THE BOARD OR COMMITTEE RESOLVE THE QUESTION BY MAJORITY VOTE. FORM 990, PART VI, SECTION B, LINE 15A & 15B COMPENSATION FOR THE PRESIDENT AND OTHER OFFICERS IS SET BY AN INDEPENDENT BODY CONSISTING OF THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. COMPARABLE MARKET DATA IS USED. THIS PROCESS AND RESULTS ARE THOROUGHLY DOCUMENTED IN THE COMMITTEE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PART VII, SECTION A DURING THE TAX YEAR, COMPENSATION WAS PAID TO TWO EMPLOYEES SUBJECT TO CONFIDENTIALITY AGREEMENTS. THE INFORMATION REQUIRED TO BE DISCLOSED IN FORM 900 PART VII AND SCHEDULE J IS AS FOLLOWS: PART VII REPORTABLE COMP. DEFERRED/NON-TAXABLE COMP. EMPLOYEE 1 - CONFIDENTIAL $166,778 $46,889 AVERAGE HOURS PER WEEK: 40 EMPLOYEE 2 - CONFIDENTIAL $170,030 $34,821 AVERAGE HOURS PER WEEK: 40 SCHEDULE J PART I LINE 4B DURING THE TAX YEAR, EMPLOYEE 1 AND EMPLOYEE 2 RECEIVED SEVERANCE PAY OF $40,045 AND $125,000 RESPECTIVELY. THESE AMOUNTS ARE INCLUDED IN REPORTABLE COMPENSATION. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF LIFE INCOME AGREEMENTS -$359,686 CEDAR CARE LLC 340 VARSITY DR CEDARVILLE OH 45314 475053455 PHARMACY OH 619573 896025 CEDARVILLE CHARITABLE REMAINDER TRUSTS (17) 251 NORTH MAIN STREET CEDARVILLE OH 45314 CHARITABLE TR OH NA TRUST false false false false false false false false false false false false false false false false false false false false