2022-03-31T05:50:10-05:00 2021-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2020-07-01 340714687 UNIVERSITY OF MOUNT UNION % PATRICK D HEDDLESTON UNIV 3308236572 1972 CLARK AVE ALLIANCE OH 44601 PATRICK D HEDDLESTON VP FOR BUS. AFFAIRS 3308236572 2022-05-16 true PATRICK D HEDDLESTON 999009999 Lauren R Denton P01571860 2604604000 2 2020 2022-09-23 18:48:47Z PATRICK D HEDDLESTON 1972 CLARK AVE ALLIANCE OH 44601 129141594 false X WWW.MOUNTUNION.EDU X 1846 OH WITH 57 UNDERGRAD MAJORS AND 58 MINORS TO CHOOSE FROM, AS WELL AS MASTER'S AND DOCTORAL PROGRAMS, UNIVERSITY OF MOUNT UNION OFFERS A WIDE ARRAY OF ACADEMIC COURSES. 32 32 1641 162 47720 0 7896155 10361620 78649246 81255227 2135023 12126023 28399 9234 88708823 103752104 32223166 33686777 0 0 34812237 32989092 15000 14997 1712238 25022161 23888157 92072564 90579023 -3363741 13173081 302407966 335252769 35755794 30596566 266652172 304656203 X THE UNIVERSITY AFFIRMS THE INSTITUTION'S MISSION TO PREPARE STUDENTS FOR FULFILLING LIVES, MEANINGFUL WORK AND RESPONSIBLE CITIZENSHIP. WITH 57 MAJORS AND 58 MINORS IN UNDERGRADUATE STUDIES TO CHOOSE FROM, UNIVERSITY OF MOUNT UNION OFFERS A WIDE ARRAY OF ACADEMIC COURSEWORK IN KEEPING WITH THE LIBERAL ARTS TRADITION. false false 67705361 33686777 68857345 THE LARGEST PROGRAM SERVICE IS UNDERGRADUATE AND GRADUATE EDUCATION BACHELOR'S DEGREES IN ARTS, MUSIC, MUSIC EDUCATION AND SCIENCE ARE OFFERED. THERE ARE 57 UNDERGRADUATE MAJORS INCLUDING BUSINESS ADMINISTRATION, EDUCATION AND SPORTS BUSINESS. MASTER'S DEGREES IN PHYSICIAN ASSISTANT STUDIES AND EDUCATIONAL LEADERSHIP AS WELL AS A DOCTORATE IN PHYSICAL THERAPY ARE ALL OFFERED. THE TOTAL ENROLLMENT FOR FALL 2019 WAS 2,243 STUDENTS. 9047788 12140562 AUXILIARY SERVICES IS ONE OF THE LARGEST PROGRAM SERVICES WHICH INCLUDES HOUSING STUDENTS AND PROVIDING CONTRACTED FOOD SERVICES. MOUNT UNION ALSO OWNS AND OPERATES A BOOKSTORE WHICH PROVIDES BOOKS AND APPAREL FOR STUDENTS. 3168225 257320 INTERCOLLEGIATE ATHLETICS IS A PROGRAM SERVICE THAT IS OFFERED TO OUR STUDENTS. THE UNIVERSITY HAS 24 DIFFERENT MEN'S AND WOMEN'S TEAMS AVAILABLE UNDER THE AUTHORITY OF THE NCAA DIVISION III. IN THE 2020 YEAR, 855 STUDENTS COMPETED IN AT LEAST ONE SPORT AND THE UNIVERSITY HAS A STEEP TRADITION IN THE OHIO ATHLETIC CONFERENCE, THE THIRD OLDEST ATHLETIC CONFERENCE IN THE COUNTRY. MANY OF OUR ATHLETIC TEAMS ARE VERY COMPETITIVE, BOTH WITHIN THE OAC AND ON A NATIONAL STAGE. PROGRAM EXPENSES WITHIN INTERCOLLEGIATE ATHLETICS REPRESENTS COMPENSATION FOR COACHES AND TEAM EXPENSES, WHILE REVENUE ONLY ENCOMPASSES TICKET SALES. AS A DIVISION III SCHOOL, MOUNT UNION OFFERS NO ATHLETIC SCHOLARSHIPS, ALLOWING OUR STUDENTS TO PARTICIPATE IN INTERCOLLEGIATE ATHLETICS AS AN EXTENSION OF THEIR OVERALL LIVING AND LEARNING EXPERIENCE. 79921374 true true false false false false false false 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 false false false true false false false true true false false false true 144 0 1641 true true true false false false false false false false false false false false X 32 32 false false false false false false false true true false false true true true true true true true true false CO DC MA NH WA X PATRICK D HEDDLESTON 3308236572 1972 CLARK AVE ALLIANCE OH 44601 LARRY KEHRES LEFT 62020 ATHLETIC DIRECTOR 40.0 0.0 X 217862 0 16455 PATRICK HEDDLESTON VP FOR BUSINESS AFFAIRS 40.0 0.0 X 188692 0 32999 GREGORY KING VP FOR ADVANCEMENT 40.0 0.0 X 187532 0 23296 JEFFREY BREESE PROVOST/VP FOR ACADEMIC AFFAIR 40.0 0.0 X 178371 0 32437 JOHN FRAZIER VP FOR STUDENT AFFAIRS 40.0 0.0 X 153348 0 44503 THOMAS BOTZMAN START 72020 PRESIDENT 40.0 0.0 X 148539 0 48781 WILLIAM MERRIMAN JR FORMER PRESIDENT (LEFT 6/2020) 40.0 0.0 X 167940 0 29076 LINDAJEAN WESTERN VP FOR ENROLLMENT SERVICES 40.0 0.0 X 143264 0 16598 SANDRA MADAR DEAN, NATURAL/HEALTH SCIENCES 40.0 0.0 X 135371 0 21520 BLAINE LEWIS LEFT 122020 DIR OF PHYSICAL PLANT 40.0 0.0 X 138323 0 14479 KRISTINE STILL DEAN, APPLIED/SOCIAL SCIENCES 40.0 0.0 X 135051 0 15787 HAMAKO FURUHATA-TURNERLEFT 52020 PROFESSOR FOREIGN LANGUAGE 40.0 0.0 X 124511 0 16616 MELISSA GARDNER VP FOR MARKETING 40.0 0.0 X 97588 0 34926 DR APRIL C MASON TRUSTEE 1.0 0.0 X 0 0 0 DR BRADLEY D CARMAN TRUSTEE 1.0 0.0 X 0 0 0 MR CHAD V JOHNSON TRUSTEE 1.0 0.0 X 0 0 0 MR DANIEL KELLER TRUSTEE 1.0 0.0 X 0 0 0 MR EDWARD KOLESAR TRUSTEE 1.0 0.0 X 0 0 0 MR FLINT J BRENTON TRUSTEE 1.0 0.0 X 0 0 0 MR GARY ADAMS TRUSTEE 1.0 0.0 X 0 0 0 MR GERARD P MASTROIANNI TRUSTEE 1.0 0.0 X 0 0 0 MISS GRETCHEN L SCHULER TRUSTEE 1.0 0.0 X 0 0 0 MS HEIDI K BARTHOLOMEW TRUSTEE 1.0 0.0 X 0 0 0 MRS J LYNNE BIERY TRSUTEE 1.0 0.0 X 0 0 0 MR JAMES E COSTANZO TRSUTEE 1.0 0.0 X 0 0 0 MR JAMES P EISMON TRUSTEE 1.0 0.0 X 0 0 0 MRS JANICE SANDERS TRUSTEE 1.0 0.0 X 0 0 0 MRS JENNIFER SLACK TRUSTEE 1.0 0.0 X 0 0 0 MR JOEL L SASSA TRUSTEE 1.0 0.0 X 0 0 0 MR JOHN J FLYNN TRUSTEE 1.0 0.0 X 0 0 0 MS LEE ANN THORN TRUSTEE 1.0 0.0 X 0 0 0 MR MARK FEDOR TRUSTEE 1.0 0.0 X 0 0 0 MR MATTHEW G DARRAH BOARD CHAIR 1.0 0.0 X 0 0 0 MS MEI-LIN KHOO TRUSTEE 1.0 0.0 X 0 0 0 MR W MICHAEL JARRETT TRUSTEE 1.0 0.0 X 0 0 0 MR C REGGIE THOMAS TRUSTEE 1.0 0.0 X 0 0 0 DR RICHARD L DRAKE VICE CHAIR OF BOARD OF TRUSTEE 1.0 0.0 X 0 0 0 MR RICHARD MARABITO TRUSTEE 1.0 0.0 X 0 0 0 MR ROBERT CURRY TRUSTEE 1.0 0.0 X 0 0 0 MR SCOTT R GINDLESBERGER TRUSTEE 1.0 0.0 X 0 0 0 MR SEAN M MOORE TRUSTEE 1.0 0.0 X 0 0 0 MRS SUZAN GORIS TRUSTEE 1.0 0.0 X 0 0 0 DR VICTOR J BOSCHINI TRUSTEE 1.0 0.0 X 0 0 0 MR DERRICK RIPPY TRUSTEE 1.0 0.0 X 0 0 0 MR LAURENCE E TALLEY TRUSTEE 1.0 0.0 X 0 0 0 2016392 0 347473 32 false true false ELLUCIAN COMPANY LP 4375 FAIRLAKE CRT FAIRFAX VA 22033 SOFTWARE 794191 RUFFALO NOEL LEVITZ P O BOX 718 DES MOINES IA 50303 CONSULTANT 200374 STEPHEN GREINER 12805 REEDER AVE ALLIANCE OH 44601 PAINTING MISC 105999 WESTLAKE REED LESKOSKY P O BOX 933078 CLEVELAND OH 44193 ARCHITECT 117733 4 433219 6004771 3923630 272925 10361620 STUDENT TUITION 611710 68217574 68217574 DORMITORIES 611710 7240839 7240839 FOOD SERVICE 611710 4239988 4239988 BOOK STORE SALES 451110 575296 518125 57171 RENTAL/HOUSING 611710 38450 38450 943080 943080 81255227 3917274 -9451 3926725 0 3127 3127 31500 31500 0 31500 31500 33572846 25364097 8208749 8208749 8208749 0 433219 25393 -25393 -25393 0 0 0 0 0 0 0 103752104 81198056 47720 12144708 0 33686777 33686777 0 0 1558099 746794 405435 405870 0 25026648 22503036 1889324 634288 1822066 1533788 187109 101169 2701794 2205800 456252 39742 1880485 1623924 179649 76912 0 504708 20252 484456 71347 71347 0 14997 14997 0 3041603 2650782 390363 458 263534 161659 86209 15666 4361222 2406149 1843074 111999 2525368 2119790 369527 36051 0 3223222 2519314 639670 64238 578125 531678 25287 21160 0 641829 196902 437124 7803 836541 631951 197683 6907 0 5781087 4957788 732627 90672 215868 163074 51012 1782 DUES & MEMBERSHIPS 307031 142796 104272 59963 EQUIPMENT 1190103 832594 339681 17828 CATERING EXPENSE 65717 52964 9616 3137 COLLECTION EXPENSE 186302 140739 44025 1538 94550 92823 1669 58 90579023 79921374 8945411 1712238 3865 3025 30643036 34876226 2104766 1724620 1159976 1516654 0 0 0 0 2045412 1506641 309969 153969 0 0 246520172 104684050 145104306 141836122 93698197 128114638 15973875 12504525 0 0 0 0 11364564 13016349 302407966 335252769 9738647 5906808 0 0 1836636 1339703 18702130 16831119 0 0 0 0 0 0 1358026 1050000 4120355 5468936 35755794 30596566 X 131051126 136854299 135601046 167801904 266652172 304656203 302407966 335252769 X 13173081 22574256 2256694 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 134369202 1365843 36734196 2440237 3254126 166774878 139563218 3055456 803237 2407834 6644875 134369202 135892939 3815003 5730276 2284864 3590136 139563218 132759704 1416808 7616427 2250841 3649159 135892939 122871421 1809746 14078537 2267493 3732507 132759704 0.01000 0.40000 0.59000 false false 25557388 25557388 198016880 85997259 112019621 22062262 18686791 3375471 883642 883642 141836122 0 DEPOSIT AND OTHER 2409363 ANNUITY OBLIGATIONS 1377606 LINE OF CREDIT 1681967 5468936 96255463 22574256 2274750 24849006 71406457 32345647 32345647 103752104 58258769 25393 25393 58233376 32345647 32345647 90579023 SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS ARE HELD IN PERPETUITY FOR THE PURPOSES OF ANNUALLY PROVIDING A PERCENTAGE OF THEIR VALUE AS SCHOLARSHIPS, PROFESSORSHIPS, FACILITIES, PRIZES AND ACADEMIC PROGRAMS. ASC 740 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 XI, LINE 2D CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS $ 2,249,357 SPECIAL EVENT EXPENSE $ 25,393 TOTAL $ 2,274,750 SCHEDULE D, PART XI & XII, LINE 4B FINANCIAL AID $ 32,345,647 SCHEDULE D, PART XII, LINE 2D SPECIAL EVENT EXPENSE $ 25,393 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 POLICY REQUIREMENT IS MET BY INCLUDING A STATEMENT ON ALL PUBLICATIONS AND ADVERTISING. A NONDISCRIMINATORY STATEMENT IS ALSO AVAILABLE ON THE WEBSITE. SCHEDULE E, PART I, LINE 6A THE UNIVERSITY OF MOUNT UNION RECEIVES FEDERAL PELL GRANTS, TEACH GRANTS, SEOG, CWSP, AND FEDERAL PERKINS LOANS FROM THE DEPARTMENT OF EDUCATION. Middle East and North Africa Program Services EDUCATION 323 East Asia and the Pacific Program Services EDUCATION 1015 North America Program Services EDUCATION 1596 Europe Program Services EDUCATIONAL ACTIVITIES 12208 15142 15142 true false false false false false X X X X X X true AMPLO CONSULTING false 433219 14997 418219 433219 14997 418219 AL AK CA CO CT DC FL GA HI IL KS KY LA ME MD MA MI MN MS MO MT NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI DAY OF GIVING 381078 381078 1474 18709 VIRTUAL STADIUM 52141 52141 5210 0 433219 433219 1474 23919 25393 -25393 true SCHOLARSHIPS 1911 33686777 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS TO U.S. AFTER A STUDENT HAS BEEN ACCEPTED TO THE UNIVERSITY OF MOUNT UNION, THEY MUST FILE A FAFSA. MOUNT UNION CONSIDERS ACADEMIC SCHOLARSHIPS, OUTSIDE SCHOLARSHIPS, FEDERAL GRANTS AND STATE ELIGIBILITY IN THAT RESPECTIVE ORDER. IF THE STUDENT NEEDS FURTHER ASSISTANCE, THE COLLEGE OFFERS FEDERAL LOANS, COLLEGE GRANTS AND EMPLOYMENT OPPORTUNITIES. FINANCIAL AID BASED ON NEED IS AWARDED ON FAFSA CALCULATIONS AND THE RESULTING FINANCIAL AID THAT IS TO BE MET. ACADEMIC SCHOLARSHIPS ARE AWARDED BASED ON HIGH SCHOOL GPA, CLASS RANK AND STANDARD TEST SCORES. NEED-BASED GRANTS CAN BE ALLOCATED TO RETURNING STUDENTS BASED ON PREVIOUS YEARS AS LONG AS FINANCIAL NEED IS STILL PRESENT. ACADEMIC SCHOLARSHIPS CONTINUE BASED ON THE STUDENT'S CUMULATIVE GPA AT THE END OF THE YEAR. X X X true true X X X X X X false false false false false false false false false GREGORY KING VP FOR ADVANCEMENT 181103 0 0 0 6429 0 14398 0 8898 0 210828 0 JEFFREY BREESE PROVOST/VP FOR ACADEMIC AFFAIR 178371 0 0 0 0 0 27089 0 5348 0 210808 0 JOHN FRAZIER VP FOR STUDENT AFFAIRS 153348 0 0 0 0 0 11849 0 32654 0 197851 0 PATRICK HEDDLESTON VP FOR BUSINESS AFFAIRS 188692 0 0 0 0 0 15379 0 17620 0 221691 0 LINDAJEAN WESTERN VP FOR ENROLLMENT SERVICES 142132 0 0 0 1132 0 11250 0 5348 0 159862 0 WILLIAM MERRIMAN JR FORMER PRESIDENT (LEFT 6/2020) 151051 0 0 0 16889 0 13135 0 15941 0 197016 0 THOMAS BOTZMAN START 72020 PRESIDENT 145388 0 0 0 3151 0 26667 0 22114 0 197320 0 LARRY KEHRES LEFT 62020 ATHLETIC DIRECTOR 207862 0 10000 0 0 0 10610 0 5845 0 234317 0 BLAINE LEWIS LEFT 122020 DIR OF PHYSICAL PLANT 100799 0 25000 0 12524 0 9131 0 5348 0 152802 0 SANDRA MADAR DEAN, NATURAL/HEALTH SCIENCES 135371 0 0 0 0 0 10500 0 11020 0 156891 0 KRISTINE STILL DEAN, APPLIED/SOCIAL SCIENCES 135051 0 0 0 0 0 4767 0 11020 0 150838 0 SCHEDULE J, PART I, LINE 1A THE PRESIDENT AND THE VP OF ADVANCEMENT HAVE COUNTRY CLUB DUES PAID BY THE UNIVERSITY FOR BUSINESS ENTERTAINMENT PURPOSES. THE DUES IN COLUMN III ARE TAXABLE FOR PERSONAL USE. USAGE IS DOCUMENTED TO DETERMINE THE PERSONAL VERSUS BUSINESS USE. THE PRESIDENT ALSO USES A HOUSEKEEPING SERVICE THAT IS INCLUDED AS A TAXABLE FRINGE BENEFIT ON HIS W-2. HOUSING FOR THE PRESIDENT IS PROVIDED BY THE UNIVERSITY AND REQUIRED BY CONTRACT. THE RESIDENCE IS CONTIGUOUS TO THE CAMPUS, THE PRESIDENT IS REQUIRED TO LIVE THERE AND IS REQUIRED TO CONDUCT UNIVERSITY-RELATED BUSINESS THERE PER HIS CONTRACT. DUE TO CODE SECTION 117 EXCLUSION, THIS AMOUNT IS NOT INCLUDED IN TAXABLE INCOME. THE VALUE OF THIS HOUSING TOTALS $25,000 AND IS INCLUDED IN COLUMN D ON PT. II. SCHEDULE J, PART II THE NONTAXABLE BENEFITS FOR JOHN FRAZIER, AND MELISSA GARDNER IN COLUMN (D) INCLUDE TUITION ASSISTANCE IN THE AMOUNTS OF $31,750 AND $16,100 RESPECTIVELY. SCHEDULE J, PART II, LINE 6 ACCORDING TO FORMER PRESIDENT WILLIAM MERRIMAN JR'S THREE-YEAR TERM CONTRACT BEGINNING JULY 1, 2018 AND ENDING JUNE 30, 2021, A 457(F) DEFERRED COMPENSATION PROGRAM IN THE AMOUNT OF $100,000 VESTS AT THE END OF THE THIRD YEAR OF THE TERM. DUE TO PROVISIONS IN THE PRESIDENT'S CONTRACT, THERE WAS NO PAYOUT FROM THE PLAN FOR JUNE 30, 2021. A STATE OF OHIO HIGHER EDUCATIONAL FACILITY 346849674 67756A2G6 2017-02-14 12025000 REFUNDING OF 2006 BONDS false false false B STATE OF OHIO HIGHER EDUCATION FACILITY 346849674 2020-07-15 7982711 REFUNDING OF 2010 BOND ISSUE false false false A 2849187 0 12025000 0 160000 0 0 0 0 0 11865000 0 2008 true false true true B 0 0 7982711 0 0 0 158441 0 0 0 7824270 0 2011 true false true true A false false false false 0 false false false true B false false false false 0 false false false true A false true false false 0 false 0 true B false true false false 0 false 0 true A true B true X 21 272925 AVERAGE STOCK COST false true false FORM 990, PART VI, SECTION B, LINE 11B REVIEW IS CONDUCTED BY FINANCE, COMPENSATION AND AUDIT COMMITTEES OF THE BOARD OF TRUSTEES DURING A JOINT MEETING BEFORE THE 990 IS FILED. AFTER THIS REVIEW, A COPY OF THE FORM IS PROVIDED TO ALL BOARD MEMBERS AND THEN SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH UNIVERSITY POLICY ON CONFLICT OF INTEREST IS CONDUCTED BY THE AUDIT COMMITTEE. EVERY TRUSTEE IS REQUIRED TO FILL OUT A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. TRUSTEES ARE REQUIRED TO DISCLOSE ACTUAL OR POTENTIAL CONFLICT OF INTEREST IN ANY TRANSACTION FOR THE UNIVERSITY THAT INVOLVES THEMSELVES OR MEMBERS OF THEIR IMMEDIATE FAMILIES. A SUMMARY OF ALL THE ANSWERS FROM THE QUESTIONNAIRE IS SENT TO MEMBERS OF THE AUDIT COMMITTEE FOR REVIEW AND ANY RELATIONSHIPS ARE ASSESSED TO ENSURE THEY ARE IN COMPLIANCE WITH THE POLICY. POTENTIAL MATTERS UNDER THE POLICY ARE ESCALATED AND REVIEWED BY THE CHAIR OF THE COMMITTEE AND THE PRESIDENT, AS WELL AS LEGAL COUNSEL IF NECESSARY. TRUSTEES WITH ANY DISCLOSED CONFLICT MUST REFRAIN FROM USING PERSONAL INFLUENCE IN THE MATTER AND WILL RECUSE THEMSELVES FROM ANY DISCUSSIONS AND/OR VOTING ON THE MATTER. THE BOARD OF TRUSTEES, AFTER EXERCISING ITS BUSINESS JUDGMENT AND DISCRETION, WILL MAKE A DETERMINATION IF THE TRANSACTION IS REASONABLE, FAIR AND CONSISTENT WITH UNIVERSITY PRACTICES. FORM 990, PART VI, SECTION B, LINE 15A & 15B THE BOARD HAS ESTABLISHED A COMPENSATION COMMITTEE THAT REVIEWS A COMPENSATION COMPARATIVE OF OTHER OHIO ATHLETIC CONFERENCE (OAC) SCHOOLS AS WELL AS A LIST OF 24 COMPETITOR INSTITUTIONS TO EVALUATE THE SALARY OF THE PRESIDENT AND VICE PRESIDENTS. THE RESULTS ARE REVIEWED BY THE COMPENSATION COMMITTEE, APPROVED BY THE EXECUTIVE COMMITTEE AND DISCLOSED TO THE FULL BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT $ 7,337 CHANGE IN VALUE OF INTEREST RATE SWAP $ 2,249,357 TOTAL $ 2,256,694 RAIDERS CORNER LLC 1972 CLARK AVE ALLIANCE OH 44601 340714687 RENTAL OH 1583937 MOUNT UNION RAIDERS PENN LLC 1972 CLARK AVE ALLIANCE OH 44601 340714687 REAL ESTATE OH 340125 MOUNT UNION CHARITABLE REMAINDER TRUSTS (10) 1972 CLARK AVE ALLIANCE OH 44601 CHARITABLE TR OH TRUST false false false false false false false false false false false false false false false false false false false