2022-10-17T08:49:55-05:00 2022-05-31 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2021-06-01 344429091 OHIO NORTHERN UNIVERSITY % JASON M BROGE OHIO 4197722000 525 SOUTH MAIN STREET ADA OH 45810 JASON M BROGE VP FINANCIAL AFFAIRS 4197722000 2022-10-15 true JASON M BRIDGE 999009999 Lauren R Denton P01571860 2604604000 2 2021 2022-09-23 18:48:47Z DR DANIEL A DIBIASIO 525 SOUTH MAIN STREET ADA OH 45810 183720596 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. 28 26 1816 770 444843 0 15297057 24651697 120395879 131754465 6605934 9702731 51244 55720 142350114 166164613 51724021 54547423 0 0 47715055 47985228 97920 67830 1953924 43194934 50515026 142731930 153115507 -381816 13049106 404751449 417060447 124590673 120025232 280160776 297035215 X 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. false false 135938612 54547423 131754465 OHIO NORTHERN UNIVERSITY CURRENTLY HAS 3,116 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. 135938612 true true false false false false false true false true true true false true true false false true true false true false false true true true false true true true true false false false false false false false false false false true false false false false true true true false false true 3543 0 1816 true true true false false false false true true false false false false false false X 28 26 false false false false false false false true true false false true true true true true true true true false OH X JASON M BROGE 4197722000 525 SOUTH MAIN STREET ADA OH 45810 DR DANIEL A DIBIASIO PRESIDENT 45.0 0.0 X X 405236 0 80911 CHARLES H ROSE III DEAN-COLLEGE OF LAW 45.0 0.0 X 245597 0 14087 DR STEVEN J MARTIN DEAN-COLLEGE OF PHARMACY 45.0 0.0 X 221456 0 29103 SHANNON M SPENCER VP FOR UNIVERSITY ADVANCEMENT 45.0 0.0 X 233942 0 12993 JOHN C NAVIN DEAN-COLLEGE OF BUSINESS 45.0 0.0 X 209500 0 18400 ANDREW C HUGHEY VICE PRESIDENT & GEN. COUNSEL 45.0 0.0 X 184761 0 17294 DR JULIET K HURTIG INTERIM PROVOST & VP ACADEMIC 45.0 0.0 X 171462 0 26214 JASON M BROGE VP FOR FINANCIAL AFFAIRS 45.0 0.0 X 166462 0 26396 DR JAMES BLAKE HYLTON CHAIR, UNIVERSITY COUNCIL 1.0 0.0 X 103729 0 12095 JENNIFER L ROBY SECRETARY 45.0 0.0 X 51831 0 2825 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 DR DANIEL B WALKER CHAIRMAN 1.0 0.0 X X 0 0 0 DR CANDADA J MOORE TRUSTEE 1.0 0.0 X 0 0 0 DR CARLA F KIM TRUSTEE 1.0 0.0 X 0 0 0 DR JOHN H HULL TRUSTEE 1.0 0.0 X 0 0 0 FREDERICK C KUCKLICK 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 JENNIFER A FROMMER TRUSTEE 1.0 0.0 X 0 0 0 MARK A WHITE TRUSTEE 1.0 0.0 X 0 0 0 DR MICHAEL C KAUFMANN TRUSTEE 1.0 0.0 X 0 0 0 PAMELA S HERSHBERGER VICE CHAIRMAN 1.0 0.0 X X 0 0 0 REVEREND DAVID C HARRIS TRUSTEE 1.0 0.0 X 0 0 0 DR RICHARD P KEYES VICE CHAIRMAN 1.0 0.0 X X 0 0 0 THEODORE B GRIFFITH TRUSTEE 1.0 0.0 X 0 0 0 DR RONDA K LEHMAN TRUSTEE 1.0 0.0 X 0 0 0 COL WILLIAM E ORR JR TRUSTEE 1.0 0.0 X 0 0 0 DR TIMOTHY S TRACY TRUSTEE 1.0 0.0 X 0 0 0 DAVID R HEPPNER TRUSTEE 1.0 0.0 X 0 0 0 DR JAMES F DICKE III TRUSTEE 1.0 0.0 X 0 0 0 DR CHARLES F MCCLUSKEY III TRUSTEE 1.0 0.0 X 0 0 0 JUDGE JESSICA E PRICE SMITH TRUSTEE 1.0 0.0 X 0 0 0 SCOTT L SHUTT TRUSTEE 1.0 0.0 X 0 0 0 KATRINA M THOMPSON TRUSTEE 1.0 0.0 X 0 0 0 ARIN E WADE PRESIDENT, STUDENT SENATE 1.0 0.0 X 0 0 0 1993976 0 240318 84 false true false SODEXO INC AND AFFILIATES 10 EARHART DR WILLIAMSVILLE NY 142217078 MAINTENANCE SERVICES 6296606 SODEXO SERVICES INC 9801 WASHINGTON BLVD STE 1446 GAITHERSBURG MD 208785355 DINING SERVICES 5182537 FIRST AMERICAN EQUIPMENT FINANCE 255 WOODCLIFF DRIVE FAIRPORT NY 14450 LEASING SERVICES 746307 RUFFALO NOEL LEVITZ LLC PO BOX 718 DES MOINES IA 503030718 CONSULTING SERVICES 498860 METRO MEDIA SERVICES INC PO BOX 1537 TOLEDO OH 43603 ADVERTISING 489672 22 4000 7204868 17442829 100000 24651697 TUITION AND FEES 611710 108217815 108217815 AUXILIARY 611710 20830446 20830446 OTHER INCOME 900099 2706204 2706204 131754465 4665876 185541 4480335 0 0 0 0 0 22542975 18124 17107697 416547 5435278 -398423 5036855 259302 4777553 20159 4000 13873 6286 6286 67300 17866 49434 49434 0 0 0 0 166164613 131754465 444843 9313608 84867 84867 54462556 54462556 0 0 971617 110289 861328 0 37141233 31665799 4183652 1291782 2313650 1919918 310105 83627 4922355 4500292 377224 44839 2636373 2216947 331809 87617 0 38466 38466 92140 92140 0 67830 67830 25497 25497 13758454 11770938 1902049 85467 1088211 423318 606014 58879 2324530 1996828 282830 44872 600964 356707 241689 2568 0 4853278 4725059 123945 4274 1980315 1871404 39768 69143 0 0 3541612 123404 3418208 0 9206218 8809070 397148 1113511 432242 680376 893 HOSPITALITY 735347 532064 133023 70260 COGS - FOOD SERVICE 4463079 4463079 LIBRARY ACQUISITIONS 863423 863423 PROGRAMMING 1092493 779317 278107 35069 4737488 3831091 899593 6804 153115507 135938612 15222971 1953924 15781 12584 10364481 16610544 962100 2416348 1025132 868258 0 0 0 0 10069718 9162073 275482 279224 1528451 2093974 292457292 147888396 148273239 144568896 118295487 118552028 78594625 92717391 0 0 0 0 35346953 29779127 404751449 417060447 13473684 11731240 0 0 5800215 5179823 25438421 25226989 0 0 0 0 66204030 65253067 0 0 13674323 12634113 124590673 120025232 X 52251876 56966319 227908900 240068896 280160776 297035215 404751449 417060447 X 13049106 7522813 -3697480 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1864029 X X false 196204911 10308247 15412306 6639270 3043060 212243134 164215799 3406831 39962931 7669820 3710830 196204911 160642901 6255074 8068694 6966150 3784720 164215799 166276449 3792833 2489659 7838200 4077840 160642901 162025243 2906622 14933399 8679150 4907340 2325 166276449 0.07481 0.54198 0.38322 false false 8159275 8159275 239836945 121997817 117839128 28226769 20071288 8155481 16234303 5819291 10415012 144568896 COMMON TRUST FUNDS 18209335 F MULTI-STRATEGY HEDGE FUNDS 10107 F PRIVATE EQUITY FUNDS 74497949 F 92717391 CHARITABLE REMAINDER TRUSTS 800899 INTEREST IN PERPETUAL TRUSTS 16716004 INTEREST IN REMAINDER TRUSTS 2293047 OTHER RECEIVABLES 4273874 CASH, RESTRICTED ASSETS 5210159 LAND HELD FOR SALE 61245 CASH SURRENDER VALUE 423899 29779127 0 US GOVT REFUNDABLE ADVANCES 6468554 POSTRETIREMENT MEDICAL BENEFIT 2824893 ANNUITIES AND TRUSTS PAYABLE 2849778 OTHER 490888 12634113 119256609 7522813 31739 7554552 111702057 54462556 54462556 166164613 98684690 31739 31739 98652951 54462556 54462556 153115507 SCHEDULE D, PART III, LINE 4 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 2022 OR 2021. SCHEDULE D, PART V, LINE 4 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. ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ACCOUNTING STANDARDS CODIFICATION (ASC) 740. BASE ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. PART XI & XII LINE 2D: FUNDRAISING EXPENSE $ 13,873 GAMING EXPENSE $ 17,866 TOTAL $ 31,739 LINE 4B: STUDENT AID RECLASS $ 54,462,556 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 OHIO NORTHERN UNIVERSITY POSTS ITS RACIALLY NONDISCRIMINATORY POLICY ON ITS WEBSITE AND MARKETING MATERIALS. SCHEDULE E, PART I, LINE 6A OHIO NORTHERN UNIVERSITY RECEIVES GOVERNMENTAL ASSISTANCE SUCH AS PELL, FSEOG AND FEDERAL WORK-STUDY GRANTS AND STAFFORD, HEALTH PROFESSIONS, NURSING STUDENT LOANS, AND CARES ACT (HEERF). CENTRAL AMERICA/CARIBBEAN PASSIVE INVESTMENTS 10277824 0 0 10277824 10277824 true false true true true false X X X X X X X true BENEFACTOR GROUP CAMPAIGN CO false 67830 67830 OH LAW GOLF OUTING 24159 4000 20159 500 5929 3133 4311 0 24159 4000 20159 500 5929 3133 4311 13873 6286 false false 67300 16750 1116 false 67300 16750 1116 17866 49434 OH false THE STATE OF OHIO DOES NOT REQUIRE A LICENSE FOR REVERSE RAFFLES. false false false 1.00000 MARK A RUSSELL 525 SOUTH MAIN STREET ADA OH 45840 false RONALD BEASCHLER ARRANGES FOR THE VENUE & MANAGES RAFFLE SALES X false true LIBERTY TOWNSHIP TRUSTEES 110 E BUCKEYE AVE ADA OH 45810 346400772 44504 OPERATIONAL SUPPORT VILLAGE OF ADA 115 W BUCKEYE AVE ADA OH 45810 346400003 40363 INFRASTRUCTURE SUPPORT 2 GRANTS AND ALLOCATIONS 2791 54462556 SCHEDULE I, PART I, LINE 2 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 X true true X X X false false false false false false false false false DR DANIEL A DIBIASIO PRESIDENT 405236 0 0 0 0 0 21783 0 59128 0 486147 0 DR JULIET K HURTIG INTERIM PROVOST & VP ACADEMIC 171462 0 0 0 0 0 10406 0 15808 0 197676 0 JASON M BROGE VP FOR FINANCIAL AFFAIRS 166462 0 0 0 0 0 10588 0 15808 0 192858 0 DR STEVEN J MARTIN DEAN-COLLEGE OF PHARMACY 221456 0 0 0 0 0 13295 0 15808 0 250559 0 SHANNON M SPENCER VP FOR UNIVERSITY ADVANCEMENT 233942 0 0 0 0 0 12993 0 0 0 246935 0 JOHN C NAVIN DEAN-COLLEGE OF BUSINESS 209500 0 0 0 0 0 12204 0 6196 0 227900 0 CHARLES H ROSE III DEAN-COLLEGE OF LAW 245597 0 0 0 0 0 14087 0 0 0 259684 0 ANDREW C HUGHEY VICE PRESIDENT & GEN. COUNSEL 184761 0 0 0 0 0 11098 0 6196 0 202055 0 SCHEDULE J, PART I, LINE 1A EXPLANATION OF BENEFITS SPOUSAL TRAVEL IS PROVIDED TO THE PRESIDENT AND HIS WIFE DURING SOLICITATION EVENTS PRIMARILY IN THE WINTER/SPRING MONTHS TO ASSIST IN BUILDING RELATIONSHIPS BETWEEN THE UNIVERSITY AND DONORS. THE PRESIDENT'S WIFE SERVES AS THE COMMUNITY LIAISON, AN UNPAID POSITION, AND SHE IS AN INTEGRAL PART OF THE UNIVERSITY RELATIONS. AS A RESULT, THE SPOUSAL TRAVEL IS NOT INCLUDED IN TAXABLE INCOME BECAUSE THERE IS A SUBSTANTIAL BUSINESS PURPOSE FOR THIS BENEFIT. 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 HIS EMPLOYMENT, AND THE RESIDENCE IS CONTIGUOUS TO CAMPUS. THE VALUE OF THE OCCUPANCY OF THE RESIDENCE IS NOT INCLUDED IN HIS TAXABLE INCOME. THE PRESIDENT ALSO REGULARLY CONDUCTS BUSINESS IN THE HOME INCLUDING STUDENT EVENTS, DONOR RECEPTIONS, BUSINESS MEETINGS AND OTHER BUSINESS RELATED MATTERS. 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 455000 0 26788866 1888313 325611 0 534900 0 0 3750000 22713255 0 2008 true false false true A false false false false 0 false false false true A false true false false true false 0 false 0 false false A true X DOCUMENTARY FILM 1 100000 FAIR MARKET VALUE false false false FORM 990, PART VI, LINE 1A DR. DANIEL DIBIASIO AND DR. JAMES HYLTON ARE PAID EMPLOYEES OF THE UNIVERSITY. THEREFORE, THEY ARE NOT CONSIDERED INDEPENDENT VOTING MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B 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, SECTION B, LINE 12C 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, SECTION B, LINE 15A THE PRESIDENT'S COMPENSATION IS REVIEWED ANNUALLY BY THE COMMITTEE ON BOARD GOVERNANCE OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 15B THE PRESIDENT PERFORMS PERIODIC COMPENSATION REVIEWS OF OFFICERS AND KEY EMPLOYEES USING COMPENSATION COMPARABILITY INFORMATION PROVIDED BY HUMAN RESOURCES. FORM 990, PART VI, SECTION C, LINE 19 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 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT $ (1,736,838) CHANGE IN ASSET RETIREMENT OBLIGATION $ (36,434) ACTUARIAL ADJUSTMENT TO POSTRETIREMENT LIABILITY $ (615,475) CHANGE IN BENEFICIAL INTEREST PERPETUAL TRUSTS $ (1,308,729) TOTAL $ (3,697,480) POLAR ENTERPRISES 402 WEST COLLEGE AVENUE UNIT 1089 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 CORP 1700859 254437 1.00000 true CHARITABLE REMAINDER TRUSTS (3) CHAR. REM. TRUSTS OH NA TRUST false PERPETUAL TRUSTS (3) 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 MGMT CO P 1240962 FMV THE INN AT OHIO NORTHERN UNIVERSITY MGMT CO Q 2067525 FMV