2018-05-11T15:29:54-05:00 2017-06-30 420714325 RSM US LLP 2000 W DOROTHY LN DAYTON OH 45439 990 2016-07-01 310537177 THE BOARD OF DIRECTORS OF WITTENBERG COLLEGE BOAR 9373277025 200 WEST WARD STREET SPRINGFIELD OH 45501 DR MICHAEL FRANDSEN PRESIDENT 9373277025 2018-05-10 1 KAREN O CRIM P00368385 9372980201 2016 2022-09-23 18:48:47Z WITTENBERG UNIVERSITY DR MICHAEL FRANDSEN 200 WEST WARD STREET SPRINGFIELD OH 45501 145104776 0 X WWW.WITTENBERG.EDU X 1845 OH WITTENBERG UNIVERSITY PROVIDES A LIBERAL ARTS EDUCATION DEDICATED TO INTELLECTUAL INQUIRY AND WHOLENESS OF PERSON WITHIN A DIVERSE RESIDENTIAL COMMUNITY. REFLECTING ITS LUTHERAN HERITAGE, WITTENBERG CHALLENGES STUDENTS TO BECOME RESPONSIBLE GLOBAL CITIZENS, TO DISCOVER THEIR CALLINGS, AND TO LEAD PERSONAL, PROFESSIONAL, AND CIVIC LIVES OF CREATIVITY, SERVICE, COMPASSION, AND INTEGRITY. 24 22 1810 75 28627 27614 24540900 12142606 78590672 81909830 6926715 3780790 -459503 -313568 109598784 97519658 37624485 39963683 0 0 28097306 26901785 0 0 2758837 24772964 24825871 90494755 91691339 19104029 5828319 192247953 211139537 49457590 60729688 142790363 150409849 X WITTENBERG UNIVERSITY PROVIDES A LIBERAL ARTS EDUCATION DEDICATED TO INTELLECTUAL INQUIRY AND WHOLENESS OF PERSON WITHIN A DIVERSE RESIDENTIAL COMMUNITY. REFLECTING ITS LUTHERAN HERITAGE, WITTENBERG CHALLENGES STUDENTS TO BECOME RESPONSIBLE GLOBAL CITIZENS, TO DISCOVER THEIR CALLINGS, AND TO LEAD PERSONAL, PROFESSIONAL, AND CIVIC LIVES OF CREATIVITY, SERVICE, COMPASSION, AND INTEGRITY. 0 0 58633493 39963683 67545822 WITTENBERG UNIVERSITY CURRENTLY ENROLLS APPROXIMATELY 1,800 FULL-TIME STUDENTS WHO PURSUE DEGREES IN MORE THAN 34 MAJOR FIELDS OF STUDY. THE UNIVERSITY HOLDS GENERAL ACCREDITATION FROM THE NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS AND SOME DEPARTMENTS HOLD SPECIALTY ACCREDITATIONS. EFFECTIVE DECEMBER 1, 2000, THE OHIO BOARD OF REGENTS GRANTED THE UNIVERSITY AN AMENDED CERTIFICATE OF AUTHORIZATION TO CONFER THE DEGREES OF BACHELOR OF ARTS, BACHELOR OF SCIENCE, BACHELOR OF FINE ARTS, BACHELOR OF MUSIC, BACHELOR OF MUSIC EDUCATION, AND MASTER OF ARTS IN EDUCATION. THE REGENTS ALSO APPROVED THE UNIVERSITY IN THE FOLLOWING TEACHER LICENSURE FIELDS: EARLY CHILDHOOD, MIDDLE CHILDHOOD, INTERVENTION SPECIALIST: MILD/MODERATE EDUCATIONAL NEEDS; ADOLESCENT TO YOUNG ADULT: EARTH SCIENCES, INTEGRATED LANGUAGE ARTS, INTEGRATED MATHEMATICS, INTEGRATED SOCIAL STUDIES, AND LIFE SCIENCES; MULTI-AGE: DRAMA/THEATER, FOREIGN LANGUAGE, MUSIC AND VISUAL ARTS. 9883151 1114785 STUDENTS AT WITTENBERG HAVE THE OPPORTUNITY TO PARTICIPATE IN APPROXIMATELY 100 CO-CURRICULAR ORGANIZATIONS WITH MULTIPLE LEADERSHIP OPPORTUNITIES. STUDENT ORGANIZATIONS ARE SOME OF THE MOST ACTIVE AND IMPACTFUL GROUPS ON CAMPUS. WITTENBERG OFFERS A BROAD-BASED INTERCOLLEGIATE ATHLETICS PROGRAM NOW OFFERING 24 VARSITY TEAMS - 12 FOR MEN AND 12 FOR WOMEN - IN ADDITION TO NUMEROUS CLUB AND INTRAMURAL OPPORTUNITIES. THERE IS SOMETHING TO MEET EVERY STUDENT'S ATHLETIC AND RECREATIONAL NEEDS. 8508053 13249223 WITTENBERG IS A RESIDENTIAL CAMPUS WITH APPROXIMATELY 90% OF THE STUDENTS RESIDING ON CAMPUS OR IN THE UNIVERSITY DISTRICT NEIGHBORHOOD IN CLOSE PROXIMITY TO THE CAMPUS. STUDENTS MAY CHOOSE TO LIVE IN ONE OF 7 DISTINCT RESIDENCE HALLS. WITTENBERG OFFERS A WIDE SELECTION OF HOUSES AND APARTMENTS FOR JUNIORS AND SENIORS. SEVERAL DINING LOCATIONS ARE AVAILABLE ON CAMPUS, AND THE STUDENT CENTER HOUSES A BOOKSTORE, CAMPUS MAILROOM, GAME ROOM, LOUNGES, AND OTHER AMENITIES. 6416222 ACADEMIC SUPPORT SERVICES AND INSTITUTIONAL SUPPORT SERVICES. 6416222 83440919 1 1 0 1 0 0 0 0 0 1 1 1 0 1 1 1 1 0 1 0 1 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 1 128 0 1 1810 1 1 1 1 CJ 0 0 0 1 1 0 0 0 0 X 24 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AR KY MA MD MI MT NV NH NY OH OR WA X PAUL LOSCHEIDER 9373277025 PO BOX 720 200 WEST WARD STREET SPRINGFIELD OH 45504 DR RICHARD E HELTON PRESIDENT (TO 6/30/17) 24.00 X X 218265 0 41486 REV JONATHAN L EILERT BOARD-CHAIR 1.00 X X 0 0 0 JAMES J HENSON BOARD-VICE CHAIR 1.00 X X 0 0 0 ALICIA SWEET HUPP BOARD-SECRETARY 1.00 X X 0 0 0 R ANDREW BELL BOARD-TREASURER 1.00 X X 0 0 0 ROY K ALLEN BOARD MEMBER 1.00 X 0 0 0 DAVID E BAINES BOARD MEMBER 1.00 X 0 0 0 WES C BATES BOARD MEMBER 1.00 X 0 0 0 WILLIAM S BOGGS BOARD MEMBER 1.00 X 0 0 0 WILLIAM D EDWARDS BOARD MEMBER 1.00 X 0 0 0 JANET E JACKSON BOARD MEMBER 1.00 X 0 0 0 DOUGLAS E KENTFIELD BOARD MEMBER 1.00 X 0 0 0 DR WENDELL R LUTZ BOARD MEMBER 1.00 X 0 0 0 SARAH HAGEN MCWILLIAMS BOARD MEMBER 1.00 X 0 0 0 FREDERICK B MITCHELL BOARD MEMBER 1.00 X 0 0 0 JOHN F MEIER BOARD MEMBER (TO 1/02/17) 1.00 X 0 0 0 ROBERT E NESS BOARD MEMBER 1.00 X 0 0 0 ERIC C RUSNAK BOARD MEMBER 1.00 X 0 0 0 CATHERINE L SCHIBLER-KEEGAN BOARD MEMBER 1.00 X 0 0 0 LEWIS W SHAW II BOARD MEMBER 1.00 X 0 0 0 ALAN D STEWART BOARD MEMBER 1.00 X 0 0 0 MARTIN J UHLE BOARD MEMBER 1.00 X 0 0 0 SCOTT H MUDDY WATTERS BOARD MEMBER 1.00 X 0 0 0 JAMES R WYMER BOARD MEMBER 1.00 X 0 0 0 RANDAL J FREEBOURN VP FINANCE 40.00 X 180360 0 21528 MARY JO ZEMBAR INTERIM PROVOST 40.00 X 151191 0 17877 WENDY KOBLER VP FOR UNIVERSITY ADVANCEMENT 40.00 X 163519 0 13170 ELIZABETH A SORENSEN PROFESSOR AND DIRECTOR OF NURSING 40.00 X 117817 0 14765 CHARLES MCFARLAND ASSISTANT VP FOR FINANCE ADMIN 40.00 X 134561 0 13408 TY BUCKMAN VP STRATEGIC INITIATIVES 40.00 X 109205 0 22934 LAURIE JOYNER FORMER PRESIDENT 0.00 X 275000 0 0 1349918 0 145168 15 1 1 0 SODEXO SERVICES 200 WEST WARD ST SPRINGFIELD OH 45504 MEAL SERVICES/CATERING 2710202 PARKHURST DINING SERVICES PO BOX 644091 PITTSBURGH PA 152644091 MEAL SERVICES/CATERING 1397590 WFF FACILITY SERVICES 211 SOUTH JEFFERSON AVENUE ST LOUIS MO 63103 JANITORIAL SERVICES 499549 OHIO INDIANA ROOFING 1429 CRANBERRY ROAD ST HENRY OH 45883 CONSTRUCTION SERVICES 478425 KAPP CONSTRUCTION 329 MT VERNON AVENUE SPRINGFIELD OH 455034143 CONSTRUCTION SERVICES 428728 14 58766 1161689 10922151 2700511 12142606 TUITION AND FEES 611310 67545822 67545822 AUXILIARY ENTERPRISE REVENUE 611710 13249223 13249223 OTHER SOURCE INCOME 611710 1114785 1114785 81909830 1600424 272 1600152 1160 10 1150 49208610 528376 46491392 1065228 2717218 -536852 2180366 36740 2143626 23719 58766 28498 -4779 -4779 PARTNERSHIP INCOME 900099 -309949 -8395 -301554 -309949 97519658 81909830 28627 3438595 39383326 39383326 580357 580357 646991 550589 61464 34938 20614372 17542831 1958365 1113176 807915 687536 76752 43627 3392463 2886986 322284 183193 1440044 1225478 136804 77762 261354 261354 85500 85500 291220 291220 1304116 1109803 123891 70422 1137994 968433 108109 61452 1178366 1002789 111945 63632 1124149 956651 106794 60704 5056184 4302813 480337 273034 1235358 1051290 117359 66709 2628084 2236499 249668 141917 3523730 2998695 334754 190281 536421 456494 50960 28967 FOOD SERVICE EXPENSE 2843536 2419849 270136 153551 DEPARTMENTAL PROGRAMS 2789945 2374243 265045 150657 BOOKS AND RECORDS 611332 520243 58077 33012 MEMBERSHIPS 218582 186014 20765 11803 91691339 83440919 5491583 2758837 1119 3722 13876004 17169845 16000627 11787669 2260219 2874743 302968 385521 175463410 113706311 62482229 61757099 50774759 72799737 33373282 23490999 7303572 7962609 5873174 12907593 192247953 211139537 7082686 6767605 1693348 2631051 29922841 42390734 1913083 1756132 1613000 0 7232632 7184166 49457590 60729688 X 11834827 12934529 44563647 45553749 86391889 91921571 142790363 150409849 192247953 211139537 X 5828319 4212516 291220 -2712569 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 0 0 PART II-B, LINE 1: THE ORGANIZATION PAYS MEMBERSHIP DUES TO ORGANIZATIONS, SUCH AS NACUBO, WHICH MAY ENGAGE IN LOBBYING ACTIVITIES. THEREFORE, A PORTION OF THE DUES MAY BE ATTRIBUTABLE TO LOBBYING ACTIVITIES; THIS AMOUNT, HOWEVER, IS IMMATERIAL. THE ORGANIZATION DOES NOT DIRECTLY PARTICIPATE IN LOBBYING ACTIVITIES. 96135296 4554757 8082019 2348013 2700527 103723532 99911124 3882401 -1143282 2140821 4374126 96135296 96737383 3681454 4226374 1925521 2808566 99911124 90290493 1483099 12418331 2205533 5249007 96737383 88609647 1662614 7733049 2198652 5516165 90290493 0.03230 0.80350 0.16420 0 0 5103732 5103732 130899382 82925136 47974246 37050942 30781175 6269767 2409354 2409354 61757099 ALTERNATIVE INVESTMENTS 23490999 F 23490999 RESTRICTED BOND PROCEEDS AND RESERVES 9083140 CASH SURRENDER VALUE OF LIFE INSURANCE 986461 BENEFICIAL INTEREST IN TRUSTS 2837992 12907593 ACCOUNTS HELD ON BEHALF OF OTHERS 502254 ANNUITIES AND TRUSTS PAYABLE 2219091 FEDERAL GOVERNMENT LOANS & GRANTS 4462821 7184166 X 59783118 4212516 -2620677 1591839 58191279 39328379 39328379 97519658 52163632 727196 727196 51436436 291220 39963683 40254903 91691339 PART V, LINE 4: THE UNIVERSITY'S ENDOWMENT CONSISTS OF VARIOUS INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE GOVERNING BODY TO FUNCTION AS ENDOWMENTS (BOARD-DESIGNATED ENDOWMENT FUNDS). AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (GAAP), NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING BOARD-DESIGNATED ENDOWMENT FUNDS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE UNIVERSITY HAS A POLICY (THE SPENDING POLICY) OF APPROPRIATING FOR EXPENDITURE EACH YEAR AS A PERCENTAGE OF ITS ENDOWMENT FUND'S AVERAGE FAIR VALUE OVER THE TWELVE QUARTERS ENDING DECEMBER 31ST OF THE PRIOR CALENDAR YEAR. THE COMMITTEE SEEKS TO REDUCE THIS SPENDING RATE TO 5% OVER THE FIVE-YEAR PERIOD FROM FISCAL YEAR 2018 TO FISCAL YEAR 2022. THE POLICY ALLOWS FOR APPROPRIATIONS IN EXCESS OF 5.5% BASED UPON APPROVAL BY THE BOARD OF DIRECTORS. IN ESTABLISHING THIS POLICY, THE UNIVERSITY CONSIDERED THE LONG TERM EXPECTED RETURN ON ITS ENDOWMENT. ACCORDINGLY, OVER THE LONG-TERM, THE UNIVERSITY EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT AN ACCEPTABLE LEVEL. THIS IS CONSISTENT WITH THE UNIVERSITY'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM, AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. PART X, LINE 2: FROM THE AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2017: THE UNIVERSITY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(A) OF THE U.S. INTERNAL REVENUE CODE, AND BY A SIMILAR PROVISION OF STATE LAW. THE UNIVERSITY IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE UNIVERSITY'S TAX YEARS STILL SUBJECT TO EXAMINATION BY TAXING AUTHORITIES ARE YEARS SUBSEQUENT TO 2013. THE UNIVERSITY COMPLETED AN ANALYSIS OF ITS TAX POSITION, IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES, AND DETERMINED THAT NO AMOUNTS WERE REQUIRED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS AS OF JUNE 30, 2017 AND 2016. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 337,656. LOSS ON EXTINGUISHMENT OF DEBT -280,833. LOSS ON UNCOLLECTIBLE PLEDGES -2,677,500. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND AID NETTED AGAINST REVENUE ON FINANCIAL STATEMENTS 39,963,683. PARTNERSHIP INCOME FROM K-1S NOT INCLUDED ON FINANCIAL STATEMENTS 91,892. LOSS ON SALE OF PROPERTY -727,196. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF PROPERTY 727,196. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND AID NETTED AGAINST REVENUE ON FINANCIAL STATEMENTS 39,963,683. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 WITTENBERG IS COMMITTED TO ENSURING A DIVERSE ENVIRONMENT FOR ALL INDIVIDUALS. AS SUCH, WE INCORPORATE THIS COMMITMENT ON SEARCH MATERIALS, THE WEBSITE, RECRUITMENT PUBLICATIONS, AND STUDENT, FACULTY, STAFF HANDBOOKS, AMONG OTHER COMMUNICATIONS BOTH INTERNALLY AND EXTERNALLY. SCHEDULE E, PART I, LINE 6 WITTENBERG UNIVERSITY RECEIVES FINANCIAL ASSISTANCE FROM THE U.S. GOVERNMENT IN CONNECTION WITH THE PELL GRANT AND SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAMS. WITTENBERG UNIVERSITY ALSO RECEIVES SUPPORT FROM THE STATES OF OHIO AND PENNSYLVANIA FOR CERTAIN PROGRAMS. 0 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 4892942 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICES EDUCATION 254020 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 PROGRAM SERVICES EDUCATION 58149 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 PROGRAM SERVICES EDUCATION 2158 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICES EDUCATION 18561 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 SCHOLARSHIPS EDUCATION 132230 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 SCHOLARSHIPS EDUCATION 196000 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 SCHOLARSHIPS EDUCATION 56000 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 SCHOLARSHIPS EDUCATION 89320 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 0 0 SCHOLARSHIPS EDUCATION 27592 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 SCHOLARSHIPS EDUCATION 30000 CENTRAL AMERICA & THE CARRIBEAN 0 0 SCHOLARSHIPS EDUCATION 49215 0 0 0 0 0 0 5610060 196127 5806187 SCHOLARSHIPS EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 4 132230 PAID TO UNIVERSITY ON STUDENTS' BEHALF SCHOLARSHIPS EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU 7 196000 PAID TO UNIVERSITY ON STUDENTS' BEHALF SCHOLARSHIPS NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 2 56000 PAID TO UNIVERSITY ON STUDENTS' BEHALF SCHOLARSHIPS SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 3 89320 PAID TO UNIVERSITY ON STUDENTS' BEHALF SCHOLARSHIPS SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 1 27592 PAID TO UNIVERSITY ON STUDENTS' BEHALF SCHOLARSHIPS SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 1 30000 PAID TO UNIVERSITY ON STUDENTS' BEHALF SCHOLARSHIPS CENTRAL AMERICA & THE CARRIBEAN 2 49215 PAID TO UNIVERSITY ON STUDENTS' BEHALF 1 0 1 1 1 0 X X 1 ROYALL & COMPANY 1920 E PARHAM RD RICHMOND VA 23228 STRATEGIC DEVELOPMENT AND DELIVERY OF SOLICITATIONS 0 0 121319 0 121319 AL AR FL GA HI IL MA MI NV NH NY NC OH OR PA SC UT VA WA WV CA CT LA KY KS ND NJ NM OK RI WI TN CO DC ME MN MS MO FOOTBALL GOLF OUTING 29673 22248 7425 336 3700 3488 WOMEN'S SOCCER OUTING 31152 22963 8189 665 5740 4388 1 21660 13555 8105 2076 4150 3955 82485 58766 23719 3077 13590 11831 28498 -4779 1 INSTITUTIONAL SCHOLARSHIPS & AWARDS 1870 36153880 ENDOWED & OTHER SCHOLARSHIPS 700 3229446 PART I, LINE 2: PROCEDURES FOR MONITORING USE OF GRANT FUNDS IN THE UNITED STATES: THE ORGANIZATION USES STUDENT FINANCIAL AID GUIDELINES TO MONITOR THE USE OF GRANT FUNDS. WITTENBERG UNIVERSITY ONLY AWARDS INSTITUTIONAL AND PRIVATELY FUNDED FINANCIAL AID AWARD AS ASSISTANCE FOR STUDENTS BASED ON A CASE-BY-CASE BASIS, BASED ON MERIT, NEED, AND EXTRACURRICULAR ACTIVITIES. IN DOING SO, THE UNIVERSITY'S FINANCIAL AID DEPARTMENT ADHERES STRICTLY TO ALL FEDERAL AND STATE REGULATIONS AND IS SUBJECT TO THE COMPLIANCE AND INTERNAL CONTROL REQUIREMENTS OF OMB-A133, IN WHICH THEY FOLLOW ALL APPLICABLE GUIDELINES. THE FINANCIAL AID OFFICE AWARDS GRANTS AND OTHER FORMS OF FINANCIAL ASSISTANCE TO STUDENTS BASED ON REVIEW OF SELECT DATA AND ACCORDING TO A SPECIFIED METHODOLOGY. DATA USED IS MAINTAINED IN EITHER PHYSICAL OR ELECTRONIC FORMAT UNTIL NO LONGER REQUIRED BY RECORD RETENTION GUIDELINES. GENERALLY, ALL RECORDS ARE MAINTAINED FOR THE MOST RECENT FISAP REPORTING YEAR, PLUS THE THREE YEARS PRIOR. X X X 1 1 X X X X 1 0 0 0 0 0 0 0 0 DR RICHARD E HELTON PRESIDENT (TO 6/30/17) 196650 0 0 0 21615 0 8784 0 32702 0 259751 0 0 0 RANDAL J FREEBOURN VP FINANCE 179735 0 0 0 625 0 9215 0 12313 0 201888 0 0 0 MARY JO ZEMBAR INTERIM PROVOST 150137 0 0 0 1054 0 7383 0 10494 0 169068 0 0 0 WENDY KOBLER VP FOR UNIVERSITY ADVANCEMENT 152595 0 0 0 10924 0 7513 0 5657 0 176689 0 0 0 LAURIE JOYNER FORMER PRESIDENT 0 0 0 0 275000 0 0 0 0 0 275000 0 0 0 PART I, LINE 1A DR. RICHARD HELTON WAS HIRED IN JANUARY 2016. HE RECEIVES PERSONAL USE OF A RESIDENCE, CAR ALLOWANCE AND A CLUB MEMBERSHIP. THE CLUB MEMBERSHIP (VALUED AT $650 ANNUALLY) AND CAR ALLOWANCE (VALUED AT $12,000 ANNUALLY) ARE INCLUDED IN HIS TAXABLE COMPENSATION REPORTED ON THIS FORM 990. THE PERSONAL USE OF A RESIDENCE IS NOT INCLUDED IN 2016 TAXABLE COMPENSATION BUT IS REPORTED IN COLUMN D AS A NONTAXABLE BENEFIT. THE RESIDENCE IS FURNISHED FOR THE CONVENIENCE OF WITTENBERG UNIVERSITY AND THE ANNUAL VALUE OF THE RESIDENCE IS $18,000. THE VALUE OF UTILITIES, HOUSEKEEPING, SUPPLIES, AND OTHER HOME EXPENSES IS $14,358, WHICH IS ALSO REPORTED IN COLUMN D AS A NONTAXABLE BENEFIT. THE RESIDENCE IS AVAILABLE FOR USE TO HOST FACULTY, STAFF, AND STUDENT FUNCTIONS. THE PRESIDENT IS REQUIRED TO LIVE IN THE RESIDENCE AS A CONDITION OF EMPLOYMENT AND THE RESIDENCE IS CONTIGUOUS TO WITTENBERG'S CAMPUS. PART I, LINE 4A DURING THE YEAR THERE WAS A SEVERANCE PAYMENT MADE PURSUANT TO A CONFIDENTIAL AGREEMENT. ALL AMOUNTS PAID HAVE BEEN PROPERLY REPORTED ON FORM W-2 AND REPORTED IN FORM 990, PART VII, COLUMN D, AND ALSO IN SCHEDULE J, PART II, COLUMN B(III). A PUBLIC FINANCE AUTHORITY 273866124 74445FAC8 2016-10-25 43397732 REFUND OUTSTANDING BONDS, PAY OFF A LINE OF CREDIT, AND CAPITAL PROJECT 0 0 0 A 32527723 43397732 3987731 1043651 6882278 2016 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 1 0 1 A 0 0 0 1 0 0 0 0 1 A 1 SCHEDULE K, PART II, LINE 3: TOTAL PROCEEDS ON LINE 3 ARE NOT IDENTICAL TO THE ISSUE PRICE LISTED IN PART I DUE TO INVESTMENT EARNINGS. 57817 SCHOLARSHIPS TUITION BENEFITS X 133 2657580 FMV X GRAND PIANO 1 13900 COST X GOLF OUTING SILENT AUCTION ITEMS 20 9793 COST X OTHER MISCELLANEOUS ITEMS 2 600 COST 0 1 1 PART I, LINE 32B: THE ORGANIZATION USES SECURITY TRUST TO SELL STOCK GIFTS. ALSO, THE ORGANIZATION ENGAGES WITH ROYALL TO DEVELOP AND MAIL PROMOTIONAL SOLICITATIONS, HOWEVER, ROYALL DOES NOT SOLICIT ON BEHALF OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE MADE AVAILABLE ON THE BOARD'S WEB PORTAL BEFORE FILING. AN INDEPENDENT PUBLIC ACCOUNTING FIRM, THE ORGANIZATION'S CFO AND CONTROLLER, AND THE AUDIT COMMITTEE WILL DO A DETAILED REVIEW OF THE RETURN PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY COMPLETE THE CONFLICT OF INTEREST QUESTIONNAIRE. REPORTED POTENTIAL CONFLICTS ARE DISCLOSED TO THE AUDIT COMMITTEE AND DISCUSSED. IF A CONFLICT IS FOUND, THE MEMBER WITH THE CONFLICT ABSTAINS FROM VOTING ON THE RELATED ISSUE. FORM 990, PART VI, SECTION B, LINE 15 PRESIDENT, OFFICER, & KEY EMPLOYEE COMPENSATION IS REVIEWED USING COMPENSATION SURVEYS AND COMPENSATION DATA FROM PEER INSTITUTIONS. THE REVIEWS WERE LAST CONDUCTED IN 2016. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWED THE PRESIDENT'S COMPENSATION IN 2016 WHEN DR. HELTON WAS HIRED, AND THE PRESIDENT REVIEWED OFFICER AND KEY EMPLOYEE COMPENSATION IN 2016 AND AS NEW EMPLOYEES JOINED THE ORGANIZATION. THE BOARD ANNUALLY REVIEWS THE PRESIDENT'S PERFORMANCE IN CLOSED SESSION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 337,656. PARTNERSHIP INCOME FROM K-1S NOT INCLUDED ON FINANCIAL STATEMENTS -91,892. LOSS ON EXTINGUISHMENT OF DEBT -280,833. LOSS ON UNCOLLECTIBLE PLEDGES -2,677,500. WEST WARD STREET DEVELOPMENT CORPORATION 200 WEST WARD STREET SPRINGFIELD OH 45501 823768946 SUPPORT WITTENBERG UNIVERSITY'S LONG-TERM FACILITY NEEDS OH 501(C)(3) LINE 12B, II N/A 0 1929 FIELDHOUSE LLC 250 BILL EDWARDS DRIVE SPRINGFIELD OH 45501 474525153 CONSTRUCTION OF HEALTH, WELLNESS, & ATHLETICS FACILITY OH N/A C 1.00000 0 CHARITABLE REMAINDER TRUST (1) TRUST AZ N/A T 0 CHARITABLE REMAINDER TRUST (1) TRUST CT N/A T 0 CHARITABLE REMAINDER TRUSTS (2) TRUST IN N/A T 0 CHARITABLE REMAINDER TRUST (1) TRUST NY N/A T 0 CHARITABLE REMAINDER TRUSTS (4) TRUST OH N/A T 0 CHARITABLE REMAINDER TRUSTS (2) TRUST OR N/A T 0 CHARITABLE REMAINDER TRUST (1) TRUST VT N/A T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0