2020-02-24T16:30:08-06:00 2019-06-30 350921680 CROWE LLP 155 West Nationwide Blvd Suite 500 Columbus OH 432152570 990 2018-07-01 314379584 Marietta College MARI 7403764720 215 Fifth Street Marietta OH 45750 Michele L Marra Treasurer 2020-02-24 true Kim Scifres P01316095 6144690001 2018 2020-09-23 17:36:50Z Michele L Marra 215 Fifth Street Marietta OH 45750 93965620 false X www.marietta.edu X 1835 OH Marietta College provides a strong foundation for a lifetime of leadership, critical thinking, and problem solving. Intellectual and creative excellence defines the Marietta experience. 28 27 1110 27 1399 0 12804345 12609917 46330900 48604524 8098497 3856195 0 0 67233742 65070636 17132779 21401615 0 0 22898744 27492546 0 0 1469750 21716054 22553676 61747577 71447837 5486165 -6377201 207623408 204252783 38189306 39745866 169434102 164506917 Marietta College (MC) provides a strong foundation for a lifetime of leadership, critical thinking, and problem solving. We achieve this mission by offering undergraduates a contemporary liberal arts education and graduate students an education grounded in advanced knowledge and professional practice. Intellectual and creative excellence defines the Marietta experience. false false 64173281 21401615 48604524 CHARTERED IN 1835, MARIETTA COLLEGE (MC) IS A PRIVATE, NOT-FOR-PROFIT INSTITUTION OF HIGHER EDUCATION WHICH PROVIDES EDUCATION IN UNDERGRADUATE PROGRAMS IN LIBERAL ARTS AND SCIENCES AND IN SELECTED AREAS AT THE MASTER'S LEVELS. THE COLLEGE'S REVENUES ARE PREDOMINANTLY DERIVED FROM STUDENT TUITION, ROOM, BOARD AND OTHER FEES. MC OFFERS INSTRUCTION TO STUDENTS IN A LEARNING ENVIRONMENT THAT IS CULTURALLY AND GEOGRAPHICALLY DIVERSE, WITH STUDENTS COMING FROM 33 STATES AND 10 COUNTRIES. STUDENTS CAN BLEND A STRONG LIBERAL ARTS CURRICULUM WITH A VARIETY OF MAJORS AND DEVELOP CONCENTRATIONS IN AREAS SUCH AS LEADERSHIP, FINANCE, AND ASIAN STUDIES. IN ADDITION TO THE MORE TRADITIONAL LIBERAL ARTS PROGRAMS, MC OFFERS SEVERAL INNOVATIVE CAREER-ORIENTED DEGREE PROGRAMS, E.G., SPORTS MEDICINE, COMPUTER SCIENCE, PETROLEUM ENGINEERING AND ENVIRONMENTAL SCIENCE. A STUDENT'S EDUCATIONAL EXPERIENCE IS ENHANCED THROUGH PARTICIPATION IN SPECIAL CO-AND EXTRA-CURRICULAR OPPORTUNITIES, SUCH AS THE FIRST-YEAR STUDENT PROGRAM, MC'S INTERNATIONAL COMMUNITY, THE MCDONOUGH LEADERSHIP PROGRAM, INVESTIGATIVE STUDIES, AND MC'S HONOR PROGRAM. 64173281 true true false false false false true false true true false false true true true true false true true true false false false false false false false true true true false false false false false false true false true false false false false false false true false false false true 1226 0 true 1110 true true true false false false false false true false false false false false X 28 27 false false false false false false false true true false false true true true true true true true true false X MICHELE L MARRA 7403764720 215 FIFTH STREET Marietta OH 45750 George W Fenton Chair, Board of Trustees 1.0 X X 0 0 0 Patricia A Kral Zecchi Vice Chair, Board of Trustees 1.0 X X 0 0 0 William N Ruud President 40.0 X X 440027 0 82163 Robert M Brucken Trustee 1.0 X 0 0 0 Christopher Cortez Trustee 1.0 X 0 0 0 Jan D Dils Trustee 1.0 X 0 0 0 Janice Donoghue Trustee 1.0 X 0 0 0 Harry H Esbenshade III Trustee 1.0 X 0 0 0 Andrew D Ferguson Trustee 1.0 X 0 0 0 James B Fryfogle Trustee 1.0 X 0 0 0 Richard A Galen Trustee 1.0 X 0 0 0 Susan M Hayes Trustee 1.0 X 0 0 0 Mary P Korn Trustee 1.0 X 0 0 0 Dan Leonard Trustee 1.0 X 0 0 0 Michael D Milone Trustee 1.0 X 0 0 0 Michael L Moffitt Trustee 1.0 X 0 0 0 Kathleen M Murphy Trustee 1.0 X 0 0 0 Kevin R O'Neill Trustee 1.0 X 0 0 0 Stephanie K Peloquin Trustee 1.0 X 0 0 0 Barbara A Perry Fitzgerald Trustee 1.0 X 0 0 0 Marc R Poncione Trustee 1.0 X 0 0 0 Jason C Rebrook Trustee 1.0 X 0 0 0 Ronald E Rinard Trustee 1.0 X 0 0 0 Leslie C Ritter Trustee 1.0 X 0 0 0 Michael J Salvino Trustee 1.0 X 0 0 0 Charles W Sulerzyski Trustee 1.0 X 0 0 0 Matthew B Weekley Trustee 1.0 X 0 0 0 Jo Ellen Yeary Trustee 1.0 X 0 0 0 Michele L Marra Treasurer & Sr. VP Finance & Adm 40.0 X 168719 0 18630 Mark Miller Secretary & Associate Provost 40.0 X 99597 0 30698 Janet Bland Provost 40.0 X 162840 0 27618 Angela Anderson VP of Advancement (until 5/31/19) 40.0 X 139431 0 8438 Miranda Collins Program Director, Assoc. Professor - P.A. Dept. 40.0 X 126578 0 7784 Richard Danford VP of Student Life and Diversity 40.0 X 122129 0 94099 Jonathan Vanderwal Assistant Athletic Director/Head Coach 40.0 X 114815 0 27878 Dave Freeman Professor/ Dept. Chair 40.0 X 112084 0 6744 1486220 0 304052 15 false true false Fieldturf USA Inc 7445 Cote-De-Liesse Rd Ste 200 Montreal Quebec CA H4t1G2 Construction 1528365 Grae-Con Construction Inc 880 Kingsdale Road Steubenville OH 43952 Construction 1110231 Morrison Inc 410 Colegate Drive Marietta OH 45750 Construction 943182 Tri-State Roofing & Sheet Metal 101 South Meadville Rd Davisville WV 26142 Construction 475601 Ellucian Company LP 4 Country View Road Malvern PA 193551408 IT Contract Services 327020 25 666693 11943224 13557 12609917 TUITION 611600 38331421 38331421 AUXILIARY SERVICES 611710 9357217 9357217 EDUCATIONAL SERVICES 611710 915886 915886 0 0 0 0 48604524 3092493 1399 3091094 0 0 29658686 28894984 763702 0 763702 763702 0 0 0 0 0 65070636 48604524 1399 3854796 0 0 21401615 21401615 0 0 0 0 1017768 0 1017768 0 115258 115258 0 0 20804050 19280101 510602 1013347 1248983 1102951 83365 62667 2795134 2613919 74509 106706 1511353 1353848 85530 71975 0 0 0 0 78258 0 78258 87810 0 87810 0 0 0 0 0 0 0 379774 0 379774 0 3023215 2548646 397984 76585 190925 187220 3705 0 2968193 2518493 419200 30500 1351039 1177508 173531 0 0 0 0 0 1711907 1707759 4148 0 1018797 857158 87317 74322 0 0 0 0 0 0 0 0 1314037 1195773 91983 26281 0 0 0 0 -406146 -369593 -28430 -8123 568136 951 567185 0 Equipment Repairs & Maint. 7479035 6554598 917005 7432 Student Activities 518687 518687 0 Recruiting 494536 289614 204922 0 Special Events - Students 325848 305820 20028 0 1449625 812955 628612 8058 71447837 64173281 5804806 1469750 0 0 0 0 3267547 2485997 8207212 662478 1501455 6339736 2350315 1078099 0 0 0 1387441 1139685 303147 48664 157373138 70589682 82377147 86783456 76398494 78743113 14281915 9847068 0 17548735 17124487 207623408 204252783 2789484 3249915 0 0 1317503 1336484 31599999 29806223 0 0 0 0 0 0 2888579 2482320 2464665 38189306 39745866 X 59351592 59915339 25608065 84474445 104591578 169434102 164506917 207623408 204252783 X -6377201 2047113 -597097 X false true X true true true X 5814077 5024954 8292294 12804345 12609917 44545587 0 0 5814077 5024954 8292294 12804345 12609917 44545587 3809995 40735592 1582041 2322949 1668383 2260545 3092493 10926411 0 0 0 0 0 0 0 0 195 0 0 195 55472193 255338131 0.7343 0.709 X Schedule A, Part II Public Support Test PART II HAS BEEN COMPLETED TO PROVE THE COLLEGE MEETS THE PUBLIC SUPPORT TEST AND THEREFORE QUALIFIES TO USE THE SPECIAL RULE IN REPORTING ON SCHEDULE B. Schedule A, Part II, Line 10 Other Income DESCRIPTION - GAMING INCOME, COLUMN A - , COLUMN B - , COLUMN C - 195.0, COLUMN D - , COLUMN E - , COLUMN F - 195.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 X X X false 83580253 5779600 4533962 1716437 3328310 379774 88469294 77352315 4244444 6363087 1840067 2259663 279863 83580253 70671202 2323004 8572098 1817019 2042018 354952 77352315 77946162 922362 -2263886 2853791 2858415 221230 70671202 79152697 1779835 1267399 1700074 1960010 593685 77946162 0.05 0.95 0.0 false false 3909810 3909810 123738825 51408740 72330085 3790792 2777534 1013258 18861307 13646629 5214678 7072404 2756779 4315625 86783456 REMAINDER INTEREST IN LIFE INCOME TRUST 624672 BENEFICIAL INTEREST IN PERPETUAL TRUST 16499815 PREPAID BOND COSTS 17124487 CAPITAL LEASE OBLIGATIONS AGENCY FUNDS HELD FOR OTHER 64325 ANNUITIES PAYABLE 780957 US GOVERNMENT REFUNDABLE ADVANCES 1249109 ACCRUED POST RETIREMENT LIABILITY 370274 2464665 X 44792558 2047113 0 0 0 2047113 42745445 379774 21945417 22325191 65070636 49719743 0 0 0 0 0 49719743 379774 21348320 21728094 71447837 Schedule D, Part III, Line 4 Collections of art - description of collections The college holds various collections of paintings, rugs, sculptures, and figurines. These collections further the organization's exempt purpose of providing and maintaining excellent undergraduate and graduate academic programs, by enhancing scholarly research and providing for future generations. Schedule D, Part V, Line 4 Intended uses of endowment funds Funds held for investment are to support the educational objectives of Marietta College. The Board of Trustees believes that grants likely to be made in the future are as important as grants made today. This is consistent with the philosophy that this endowment exists in perpetuity, and therefore, should provide for grant making in perpetuity. To attain this goal, the overriding objective of this endowment is to provide cash flow to the annual operating budget and to maintain the purchasing power of the endowment. That is, net of spending and costs, the objective is to grow the aggregate portfolio value at a rate greater than the rate of inflation over the endowment investment horizon. The investment horizon is perpetuity. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Accounting principles generally accepted in the United States of America ("GAAP") 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, 2019 and 2018. The College would recognize interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The College has no amounts accrued for interest or penalties for the year ended June 30, 2019 and 2018. The College does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Student financial aid - 21348320 Change in Perpetual Trusts held by others - 346801 Actuarial Change in Annuity Liability and Maturities - 129182 Post-retirement benefit obligation related changes other than periodic costs - 121114 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Student Financial Aid - 21348320 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 Non-discrimination policy is contained in publications mailed to all students expressing interest in Marietta College as well as the Application for Admission. Marietta College admits students of any race, color, national or ethnic origin, disability, gender orientation, or religious affiliation to all the rights, privileges, programs and activities generally accorded or made available to students at the school. It does not discriminate on the basis of race, color, national or ethnic origin, disability, gender orientation, or religious affiliation in administration of its educational policies, admissions policies, scholarship and loan programs, and athletic and other college-administered programs. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT MARIETTA COLLEGE RECEIVES ASSISTANCE FROM THE U.S. Department of Education FEDERAL STUDENT AID PROGRAM TO FUND THE COST OF ATTENDANCE FOR ELIGIBLE STUDENTS. THESE PROGRAMS INCLUDE PELL, WORK STUDY, FEDERAL SUPPLEMENTAL EDUCATION OPPORTUNITY GRANTS, STAFFORD LOANS, Academic Competitiveness Grants and SMART Grants. THE COLLEGE ALSO RECEIVES GRANT MONEY FROM THE STATE OF OHIO FOR THE ACHIEVEMENT OF SPECIFIC EDUCATIONAL RELATED ACTIVITIES. East Asia and the Pacific 1 2 Program Services INTERNATIONAL ADMISSION 81640 Central America and the Caribbean 0 0 Investments 4186245 1 2 0 0 1 2 4267885 0 4267885 true false true false true false true MARIETTA COLLEGE GRANTS 550 4132985 MARIETTA COLLEGE SCHOLARSHIPS 862 15300872 GIFT ENDOWED SCHOLARSHIPS 220 1829430 GIFT SUPPORTED SCHOLARSHIPS 34 103814 PRIZES & AWARDS 3 34514 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grant funds are monitored through an institutional administrative database in accordance with federal, state, local and institutional regulations and policies. X true true X X false false false false false false false false false William N Ruud President 342182 0 92400 0 5445 0 40750 0 41413 0 522190 0 0 0 Michele L Marra Treasurer & Sr. VP Finance & Adm 167513 0 0 0 1206 0 10293 0 8337 0 187349 0 0 0 Janet Bland Provost 161496 0 0 0 1344 0 10205 0 17413 0 190458 0 0 0 Richard Danford VP of Student Life and Diversity 121143 0 0 0 986 0 7610 0 86489 0 216228 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Pursuant to IRC 119 the housing provided to the president of the college is excluded from taxation. There is no cash reimbursement issued to the President for the housing allowance. A Ohio Higher Educational Facility Commission 346849674 2014-11-20 39355231 SEE STATEMENT false false false A 9103774 0 39355231 0 0 0 0 0 0 0 39355231 0 2014 true false false true A false false false false 0.0 0.0 0.0 false false true A false true false false true false false false true A true Schedule K, Part I, Column (f) DESCRIPTION OF PURPOSE ISSUER NAME: OHIO HIGHER ED The Issue was issued to current refund the following bond issues: i. Ohio Higher Educational Facility Commission Higher Educational Facility Variable Rate Revenue Bonds (Marietta College 2004 Project), which were issued on December 2, 2004. ii. Ohio Higher Educational Facility Commission Higher Educational Facility Variable Rate Revenue Bonds (Marietta College 2007 Project), which were issued on April 26, 2007. iii. Ohio Higher Educational Facility Commission Higher Educational Facility Revenue Bonds (Marietta College 2011 Project) (reissuance under Code Section 1001), which were originally issued on May 25, 2011. 71485 Discounted Tuition Tuition Assistance GAIL MILONE DAUGHTER-IN-LAW OF MICHAEL MILONE, TRUSTEE 42579 COMPENSATION false DONNA FENTON SISTER-IN-LAW OF GEORGE FENTON, BOARD CHAIR 31398 COMPENSATION false JUDITH RUUD WIFE OF PRESIDENT AND TRUSTEE, WILLIAM RUUD 38481 COMPENSATION false Schedule L, Part III, Column (a) Name of Interested Person and Relationship Colleges, Universities, and Primary and secondary schools are not required to identify interested persons to whom they provided scholarships, fellowships, and similar financial assistance. Pursuant to the instructions to Form 990, Sch L, Part III, columns (A) and (B) have been left blank. Form 990, Part VI, Line 1a Delegate broad authority to a committee There shall be a standing Executive Committee composed of the Chairperson and Vice Chairperson of the Board; the President of the College; the Chairpersons of the Committees on Academic Activities, Administrative Operations, Development, Finance and Trusteeship; and the Secretary and Treasurer of Trustees. A quorum shall consist of five members of the Executive Committee. Any other Trustee may attend meetings of the Executive Committee and participate in all discussions. The Executive Committee shall be, and is hereby, vested with all the powers and duties of the Board of Trustees, between Board of Trustee meetings except Secured Loans and changes to the bylaws. While vested with broad authority, the Executive Committee shall be expected to exercise sound discretion in determining those matters which should and can reasonably be postponed until the next meeting of the board. The Secretary, or in his or her absence, the Assistant Secretary, shall act as Secretary at meetings of the Executive Committee and shall keep the minutes of the proceedings, which minutes shall be transcribed and mailed to all members of the Board of Trustees prior to the next meeting. Form 990, Part VI, Line 11b Review of form 990 by governing body A Draft of the Form 990 is prepared by the Financial and Business Services staff and an independent accounting firm. Prior to filing, the Draft 990 is provided to the CFO and President for review. The Audit Committee, on behalf of Board of Trustees, reviews the Form 990 prior to filing. An electronic copy of the Form 990 and supplemental schedules are then provided to all Trustees prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Covered Individuals: An individual that is a 1) current officer, trustee or key employee; 2) former officer, trustee or key employee depending on current compensation arrangements; and 3) one of the top five paid individuals outside the groups in (1) and (2) above. College officers shall refer such conflicts as they are unable to resolve to the President and or Audit Committee for his or her recommendation. Covered individuals who have declared or have been found to have a conflict of interest shall refrain from participating in consideration of proposed transactions, unless for special reasons the board of trustees or administration requests information on interpretation. A trustee shall not vote on any matter under consideration at a board of trustees meeting in which said trustee has a conflict of interest, nor shall said trustee be counted in determining the quorum for the meeting. The minutes of the meeting shall reflect that a disclosure was made by the trustee having a conflict of interest and that this trustee abstained from voting and was not counted in determining the quorum for the meeting. Trustee committees and their members shall also operate under the procedures outlined above. Form 990, Part VI, Line 15a Process to establish compensation of top management official Compensation for the College President is established by the College Board of Trustees and documented in a multi-year employment contract. All compensation levels are compared to published industry data (primary source - College & University Professional Association for Human Resources) for reasonableness. The process is undertaken The process is undertaken consistently with the multi-year contract review and was last done in October 2018. Form 990, Part VI, Line 15b Process to establish compensation of other employees The College seeks to establish compensation levels that are internally equitable and externally competitive. Compensation goals for faculty are to achieve an average salary, by rank, as identified as the 40th percentile of the AAUP guidelines by research category. Compensation levels for exempt and non-exempt employees will be determined using the mean CUPA-HR salary for Private, Independent Colleges with comparable enrollment and budget categories and may include geographic region depending upon the position. In instances where positions do not have a match in the CUPA-HR data, a slotting methodology will be used to determine fair and equitable compensation. A position will be considered a "match" when 80% of the duties and responsibilities are recognized in the job description. The President, Sr. Vice President for Finance and Administrative Services and the Assistant Vice President for Administrative Services and Director of Human Resources, will monitor salary ranges on at least an annual basis and will make recommendations for market adjustments as needed. New positions or positions that have been modified will be evaluated using best practice compensation methodology to determine salary or hourly rate. The process is undertaken annually, and was last completed in April 2019. Form 990, Part VI, Line 19 Required documents available to the public Financial Statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are available upon request. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in perpetual trusts held by others - -346801; Actuarial adjustment of split interest agreements - -129182; Postretirement liability related changes other than periodic costs - -121114; Charitable Remainder Trust (1) Charitable Remainder Trust OH NA Trust Beneficial Interest Trust (8) Beneficial Interest Trust OH NA Trust false false false false false false false false false false false false false false false false false false false