2020-05-14T07:00:47-05:00 2019-06-30 350921680 CROWE LLP 155 West Nationwide Blvd Suite 500 Columbus OH 432152570 990 2018-07-01 314379532 Otterbein University OTTE 6148231354 1 South Grove Street Westerville OH 43081 John Comerford President 2020-05-14 true Kim Scifres P01316095 6144690001 2018 2021-01-29 14:40:06Z John Comerford 1 South Grove Street Westerville OH 43081 121056351 false X www.otterbein.edu X 1847 OH Otterbein University is a private, church-related, coeducational university that sponsors traditional and continuing education programs of liberal arts and professional education. 25 20 1826 256 5151 0 7059889 4153882 92424268 92356903 5041602 3848215 1336010 1495659 105861769 101854659 37262885 37992719 0 42115074 40903413 0 1689547 24519442 25163469 103897401 104059601 1964368 -2204942 230130770 230084436 50335777 47283603 179794993 182800833 Otterbein University is an inclusive community dedicated to educating the whole person in the context of humane values. Our mission is to prepare graduates to think deeply and broadly, to engage locally and globally, and to advance their professions and communities. (continued on Schedule O) false false 91820689 37992719 93404906 OTTERBEIN UNIVERSITY'S COMMITMENT IS TO THE LIBERAL ARTS AS THE BASE OF ALL LEARNING. THREE FEATURES CREATE A DISTINCTIVE LEARNING CULTURE: 1) FROM OUR FOUNDING OTTERBEIN HAS BEEN INTENTIONALLY INCLUSIVE OF WOMEN AND PERSONS OF COLOR; 2) OTTERBEIN'S GOVERNANCE SYSTEM INCLUDES STUDENTS AND FACULTY IN DECISION-MAKING THROUGH A SINGLE COLLEGE SENATE; AND 3) INTERDISCIPLINARY EXPERIENCES THROUGH INTEGRATIVE STUDIES (STUDY OF WORLD CULTURE TO UNDERSTAND HUMAN NATURE AND OUR PLACE IN THE UNIVERSE) AND THE SENIOR YEAR EXPERIENCE (CONNECTING MAJORS TO AN INTERDISCIPLINARY EXPERIENCE). THE AUTUMN TERM ENROLLMENT FOR 2018-2019 WAS 2,888, CONSISTING OF 2,495 UNDERGRADUATE STUDENTS AND 393 GRADUATE STUDENTS. 514 STUDENTS RECEIVED BACHELORS DEGREES, 147 RECEIVED MASTERS DEGREES AND 6 RECEIVED DOCTORAL DEGREES IN 2018-2019. THE UNIVERSITY BELIEVES THAT LIVING ON CAMPUS SUPPORTS THE MISSION OF EDUCATING THE WHOLE PERSON BY PROVIDING STUDENTS WITH OPPORTUNITIES TO BUILD RELATIONSHIPS WITH PEOPLE FROM DIVERSE BACKGROUNDS AND TO ACTIVELY PARTICIPATE IN CAMPUS LIFE. (CONTINUED IN SCHEDULE O). 91820689 true true false true false false false false true true true false false true true true false true true true false true false false false false false true true true false false false false false false true false false true true true false false false true false false false true 2099 0 true 1826 true true true false false false false false true false false false false false X 25 20 false false false false false false false true true false false true true true true true true true false false X Anne Krieger 6148231040 1 South Grove St Westerville OH 430812006 X James Rutherford Secretary 2.0 X X 0 0 0 John Comerford President of the University (as of July 2018) 50.0 X X 209436 0 22517 Mark R Thresher Chairman 2.0 X X 0 0 0 Cheryl L Herbert Vice Chair 2.0 X X 0 0 0 William E Harrell Jr Vice Chairman 2.0 X X 0 0 0 Al Waterhouse Assistant Secretary 2.0 X X 0 0 0 Melissa Dawn Simkins Trustee 2.0 X 0 0 0 Nevalyn Fritsche-Nevil Trustee 2.0 X 0 0 0 Mary W Navarro Trustee 2.0 X 0 0 0 Jocelyn Curry Trustee 2.0 X 0 0 0 Christopher Kaiser Trustee 2.0 X 0 0 0 Deborah E Currin Trustee 2.0 X 0 0 0 Rebecca Princehorn Trustee 2.0 X 0 0 0 Peter R Bible Trustee 2.0 X 0 0 0 Larry C Brown Trustee 2.0 X 0 0 0 Kaitlyn Brooks Trustee and Student 2.0 X 22 0 0 Jacqueline Haverkamp Trustee and Professor 50.0 X 101291 0 24039 Jim Francis Trustee 2.0 X 0 0 0 Brant O Smith Trustee 2.0 X 0 0 0 Rebekah Perry Trustee and Student 2.0 X 1843 0 0 Joan Esson Trustee and Professor 50.0 X 66755 0 16741 David W Fisher Trustee 2.0 X 0 0 0 Daniel Gifford Trustee 2.0 X 0 0 0 Theresa Harris Trustee 2.0 X 0 0 0 Dr Melinda Phinney Trustee 2.0 X 0 0 0 Susan Bolt VP of Business Affairs (as of January 2019) 50.0 X 0 0 0 Wendy Sherman Heckler Provost 50.0 X 170674 0 18204 Michael McGreevey VP of Institutional Advancement 50.0 X 172459 0 40400 Jefferson Blackburn Smith Vice President of Enrollment Management 50.0 X 162828 0 25378 Robert M Gatti VP for Student Affairs 50.0 X 153444 0 39186 Barbara Schaffner Dean of Professional Studies 50.0 X 138328 0 15604 Erin Bender Executive Director of The Point 50.0 X 119324 0 38764 Kathy Krendl Former President (left June 2018) X 208855 0 39291 1505259 0 280124 28 true true false Ruscilli Construction 5000 Arlington Centre Blvd Suite 300 Columbus OH 43220 Construction 4401333 Bon Appetit 91337 Collections Drive Chicago IL 60693 Campus Dining Service 2385748 ABM Onsite Services 75 Remittance Drive Suite 3011 Chicago IL 60675 Campus Janitorial Service 821102 BHDP Architecture 302 W 3rd St Cincinnati OH 45202 Architectural Services 269700 Brightview Acquisitions PO Box 740655 Atlanta GA 303740655 Landscaping Services 194208 8 X 2355 621507 3530020 434890 4153882 Tuition and Fees 611310 78418558 78418558 Residence Halls 721310 7654398 7654398 Dining Services 722514 5497096 5497096 Organized Activities 611710 715390 715390 Other Auxiliary Services 611710 71461 71461 0 0 0 0 92356903 1935740 -6262 1942002 12267 12267 570283 152037 418246 0 418246 418246 20960434 19047959 1912475 0 1912475 1912475 7426 2355 1696 5730 5730 EXTERNAL PRINTING 611710 11413 11413 STUDENT SERVICES 611710 330419 330419 SUMMER CONFERENCES 611710 301957 301957 415627 415627 0 0 1059416 101854659 93404906 5151 4290720 37963478 37963478 29241 29241 1146215 235224 864622 46369 30251089 26097021 3294114 859954 1887407 1622004 216343 49060 5470133 3725749 1612078 132306 2148569 1830792 257335 60442 64210 18130 35057 11023 89474 89474 52750 52750 369584 369584 7122422 6233111 762472 126839 742530 245338 494751 2441 3677115 3033196 535241 108678 1548952 888698 631586 28668 2424575 1992400 334792 97383 1377799 1264887 95767 17145 966102 729376 160730 75996 1305358 1274915 30443 4632332 4156558 402531 73243 629030 373938 255092 Bad Debt and Collection Costs 161236 53883 107353 0 0 0 0 104059601 91820689 10549365 1689547 3400 1700 7066544 8148871 2472151 1890251 1684996 1569570 0 0 0 2513895 2030381 1047510 729162 174470109 76396599 98815733 98073510 99821440 100774087 14521982 14588986 0 2183119 2277918 230130770 230084436 7772292 6193468 1043138 968538 36216540 35104098 0 3005990 2748996 2297817 2268503 50335777 47283603 X 108900730 108815397 34034479 35618909 36859784 38366527 179794993 182800833 230130770 230084436 X -2204942 5201412 9370 X false true X true true true X 5281829 4261229 6799480 7059889 4153882 27556309 0 0 5281829 4261229 6799480 7059889 4153882 27556309 1517519 26038790 1494502 1378609 1212046 2924377 2524552 9534086 0 0 0 0 0 0 18803 6552 9131 7317 7426 49229 37139624 454484315 0.7011 0.7249 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS FUNDRAISING NOT INCLUDING CONTRIBUTION PORTION, COLUMN A - 18803.0, COLUMN B - 6552.0, COLUMN C - 9131.0, COLUMN D - 7317.0, COLUMN E - 7426.0, COLUMN F - 49229.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false true 8750 false false true 44000 false false 52750 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Lobbying firm provided governmental affairs consulting in an effort to find governmental grant monies for the University. Also a firm was hired to conduct an educational campaign to inform voters about an alcohol referendum. 97776161 1188087 7219814 2119645 2678082 101386335 93103042 1173972 8197943 2074788 2624008 97776161 85764278 1577737 10454264 2031510 2661727 93103042 91520709 900678 -2274957 1884658 2497494 85764278 95999646 2633777 2327343 7348102 2091955 91520709 0.3564 0.3514 0.2922 false false 8800944 8800944 94948309 39073007 55875302 35701374 11147652 24553722 28529492 23660513 4868979 6489990 2515427 3974563 98073510 Hedged Strategies & Real Assets 14588986 F 14588986 Annuities and Trusts Payable 383365 Deposits 155635 Advances from Fed Govt and Student Loans 1729503 2268503 X 68856872 5201412 163103 5364515 63492357 369584 37992718 38362302 101854659 65851032 153733 153733 65697299 369584 37992718 38362302 104059601 Schedule D, Part V, Line 4 Intended uses of endowment funds The University's endowment consists of approximately 400 individual funds established for a variety of purposes. Specifically, these purposes include providing scholarships to students to attend the university as well as supporting the programs and activities of the university. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The University is exempt from federal income taxes under Section 501(c)(3) of the U.S. Internal Revenue Code. For the years ended June 30, 2019 and 2018, the University had no tax expense with regard to unrelated business income. Generally accepted accounting principles 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 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 years ended June 30, 2019 and 2018. 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 Rent Expense - 152037 Special Event Expense - 1696 Change in value of split interest trusts - 6607 Unrealized Gain/Loss on Perpetual Trusts Held by Others - 2763 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Unfunded Scholarships and Grant in Aid - 36005438 Funded Scholarships - 1987280 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rent Expense - 152037 Special Event Expense - 1696 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Unfunded Scholarships and Grants in Aid - 36005438 Funded Scholarships - 1987280 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 Advertisements placed in local newspapers and online websites announcing registration dates and programs include a summary statement of the university's nondiscrimination policy. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The university receives funding from the federal government for federal work-study, federal supplemental educational opportunity grants and teaching grant programs. In addition, students may receive veterans benefits and grants or loans through the Federal Pell Grant, Federal Stafford Loan, parent loans for undergraduate students (Plus), graduate plus loans, Federal nursing grant or loans, or through similar state programs including the Ohio College Opportunity Grant. true Europe (Including Iceland and Greenland) 0 0 Program Services Study Abroad - Travel Course 106011 Sub-Saharan Africa 0 0 Program Services Study Abroad - Travel Course 1503 Europe (Including Iceland and Greenland) 0 0 Grantmaking 22574 Central America and the Caribbean 0 0 Grantmaking 2667 Central America and the Caribbean 0 0 Investments 5700000 South America 0 0 Grantmaking 2000 Sub-Saharan Africa 0 0 Grantmaking 1000 North America (Canada & Mexico only) 0 0 Grantmaking 1000 0 0 0 0 0 0 5836755 0 5836755 Scholarship Sub-Saharan Africa 2 1000 Account Credit Scholarship Europe (Including Iceland and Greenland) 6 22574 Account Credit Scholarship Central America and the Caribbean 3 2667 Account Credit Scholarship South America 1 2000 Account Credit Scholarship North America (Canada & Mexico only) 1 1000 Account Credit true false true true false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds The University provides scholarships and financial aid to offset the cost of tuition and living expenses for students. These funds are awarded through the University's Financial Aid Office based on a combination of merit and need and are disbursed directly to the student's billing account with the University. In certain cases, students who are participating in travel and study as part of academic course work may be able to withdraw some of those funds to use to cover expenses associated with the off-campus study. Schedule F, Part I, Line 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS The University provides scholarships and financial aid to offset the cost of tuition and living expenses for students. These funds are awarded through the University's Financial Aid Office based on a combination of merit and need and are disbursed directly to the student's billing account with the University. In certain cases, students who are participating in travel and study as part of academic course work may be able to withdraw some of those funds to use to cover expenses associated with the off-campus study. true Scholarships and Grants for Tuition 2368 37963478 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The majority of grants and assistance provided by the university is in the form of scholarships and financial aid to offset the cost of tuition, room and board for its students. These funds are awarded through the university's financial aid office based on a combination of merit and need and are disbursed directly to the student's billing account with the university. X X X true true X X X false false false false false false false false false John Comerford President of the University (as of July 2018) 148083 0 0 0 61353 0 8000 0 14517 0 231953 0 0 0 Wendy Sherman Heckler Provost 170122 0 0 0 552 0 16812 0 1392 0 188878 0 0 0 Michael McGreevey VP of Institutional Advancement 171907 0 0 0 552 0 9090 0 31310 0 212859 0 0 0 Jefferson Blackburn Smith Vice President of Enrollment Management 161796 0 0 0 1032 0 22729 0 2649 0 188206 0 0 0 Robert M Gatti VP for Student Affairs 151860 0 0 0 1584 0 16069 0 23117 0 192630 0 0 0 Barbara Schaffner Dean of Professional Studies 136744 0 0 0 1584 0 13794 0 1810 0 153932 0 0 0 Erin Bender Executive Director of The Point 119084 0 0 0 240 0 6565 0 32199 0 158088 0 0 0 Kathy Krendl Former President (left June 2018) 205380 0 0 0 3475 0 16606 0 22685 0 248146 0 0 0 Schedule J, Part I, Line 1a Travel for companions Companion travel for the president is allowed if the purpose of the trip is for business related to Otterbein. No portion of the companion travel is considered a taxable benefit. Schedule J, Part I, Line 1a Housing allowance or residence for personal use The University provides the president with an allowance for housing. This benefit has been treated as taxable compensation. Schedule J, Part I, Line 1a Health or social club dues or initiation fees Membership dues are paid to a social club on behalf of the president. This benefit has been treated as taxable compensation. A Ohio Higher Education Facility Commission (2015) 346849674 2015-03-01 11375000 REFUNDING OF 11/9/2015 false false false B Ohio Higher Education Facility Commission (2016) 346849674 67756DJE7 2016-11-09 20231847 Refunding of 2007 and 2008A bonds false false false C Ohio Higher Educational Facility Commission (2017) 346849674 2017-05-25 5692000 Refunding of 2008B bonds false false false A 875000 0 11375000 0 0 140317 0 0 0 11234683 0 false true true true B 605000 0 20231847 0 0 91625 20140222 false true true true C 0 0 5692000 0 5692000 true false true true A false false true false false 0.003 0.0 0.003 false false true B false false true false false 0.003 0.0 0.003 false false true C false false true false false 0.004 0.0 0.004 false false true A false true false false false false false false true B false true false false false false false false true C false true false false false false false false true A true B true C true Schedule K, Part II, Line 3 Total Proceeds of 2007 Bond Issue Total proceeds of issue reported on Part II, Line 3 is equal to Part I, Column (E) issue price of $11,254,836 and investment earnings of $103,713. Schedule K, Part II, Line 3 Total Proceeds of 2008 Bond Issue Total proceeds of issue reported on Part II, Line 3 is equal to Part I, Column (E) issue price of $21,140,144 and investment earnings of $122,656. Schedule K, Part IV, Line 2c Rebate Computation for the 2007 and 2008 Bond Issues All funds were expended prior to any arbitrage accumulation. SEE ATTACHED SCHEDULE 24250 FINANCIAL AID Schedule L, Part III Grants or assistance benefiting interested persons 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, Schedule L. Part III, columns (A) and (B) have been left blank. The discounted tuition was provided to student trustees and / or dependents of University employees who are also listed as Interested Persons on Schedule VII. X 2 104550 Market value X 12391 Market value X HORSES 5 302000 Market value X Equipment 2 15949 Market value false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - HORSES THE ORGANIZATION RECEIVED 5 SEPARATE CONTRIBUTIONS/HORSES. Other - Equipment NUMBER OF CONTRIBUTIONS - 2 Art - Works of art - Number of contributions - 2 Clothing and household goods - Number of contributions - 5 Form 990, Part III, Line 4a Program Service Description (CONTINUED FROM FORM 990, PART III, LINE 4A) 57% OF TRADITIONAL AGED STUDENTS LIVED IN CAMPUS HOUSING IN 2018-2019. IN SUPPORT OF THE WELL BEING OF THE STUDENTS LIVING ON CAMPUS AND THOSE COMMUTING TO CLASSES, THE UNIVERSITY PROVIDES SEVERAL MEAL AND DINING OPTIONS. Form 990, Part III, Line 1 ORGANIZATIONS MISSION (continued from core form part III, line 1) An Otterbein education is distinguished by the intentional blending of the liberal arts and professional studies, combined with a unique approach to integrating direct experience into all learning. Otterbein has been named to the President's Higher Education Community Service honor roll since the list's inception in 2006 and consistently stands in its category's top 20 in U.S.News & World Report's guide to "America's Best Colleges". Otterbein offers more than seventy undergraduate majors; eight master's programs; and a doctorate in nursing practice (DNP). It's picturesque campus is situated in Westerville, Ohio, America's fifth friendliest town (Forbes), just minutes from Columbus, Ohio the 15th largest city in the country by population. Otterbein's commitment to opportunity started with its founding in 1847 as one of the nation's first universities to welcome women and persons of color to its community of teachers and learners, which now numbers 3,000 undergraduate and graduate students. Otterbein remains committed to its relationship with the United Methodist Church and its spirit of inclusion, and welcomes people of all backgrounds. Form 990, Part VI, Line 15b COMPENSATION REVIEW OF OFFICERS/KEY EMPLOYEES The president reviews and approves compensation for the various vice presidents, but it does not get reviewed and approved by an authorized body of the organization and therefore this questions has been marked "no" as indicated in the instructions. The president does reference compensation studies, reviews other industry compensation compilations and compares compensation of those with similar expertise at comparable institutions. Form 990, Part VI, Line 11b Review of form 990 by governing body The Audit Committee of the Board of Trustees and the President of the University reviewed the completed Form 990 in detail prior to filing with the IRS. The entire Board of Trustees is given access to the filing copy prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy All Board members and officers sign a conflict of interest disclosure form annually. Staff in the President's Office review the signed forms for completeness and disclosure of conflicts. Any member who has a conflict of interest recuses himself or herself from the discussion and voting of the related topics at Board meetings. All interested persons, including board members, officers, key employees and highly compensated individuals also complete an annual questionnaire regarding potential conflicts which might exist. The responses to this questionnaire are reviewed by the Office of Business Affairs. If a potential or actual conflict of interest is identified, the organization take the appropriate action to address such conflict. The employee handbook has a conflict of interest statement that covers all employees of the University. Form 990, Part VI, Line 15a Process to establish compensation of top management official The President's compensation was reviewed by the Executive Committee of the Board of Trustees. The Executive Committee obtained and relied upon review of presidential compensation packages at comparable institutions and review of the market candidates with similar levels of expertise. This process is completed annually and deliberated and approved in executive session. 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 section 6104. These documents are not available to the public at this time. Form 990, Part VII, Section A, Line 1a COMPENSATION THE TWO STUDENT TRUSTEES LISTED IN PART VII WERE COMPENSATED FOR PART-TIME EMPLOYMENT BY THE UNIVERSITY, NOT FOR BOARD MEMBER SERVICES. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue CONCESSIONS - Total Revenue: 215627, Related or Exempt Function Revenue: 215627, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; CO-OP AGREEMENT - Total Revenue: 200000, Related or Exempt Function Revenue: 200000, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Unrealized gains (loss) on perpetual trusts held by others - 2763; Change in value of split interest agreements - 6607; Charitable Remainder Trust Beneficial Trust OH NA Trust false false false false false false false false false false false false false false false false false false false false