2017-07-13T12:00:09-05:00 2016-07-31 350921680 CROWE HORWATH LLP 10 West Broad Street Suite 1700 Columbus OH 432153713 990 2015-08-01 344431169 The University of Findlay UNIV 4194344524 1000 North Main Street Findlay OH 45840 Katherine R Fell President 2017-02-06 true RACHEL SPURLOCK P00520729 6144690001 2015 2021-01-29 14:40:06Z X AR Charnes 1000 North Main Street Findlay OH 45840 148091667 false X www.findlay.edu X 1882 OH The mission of The University of Findlay is to equip our students for meaningful lives and productive careers. 28 26 2324 374 -9989 -210 10726365 11707050 123924586 132148125 1858645 903473 1755388 2022540 138264984 146781188 45857576 52468759 0 0 51492267 52844698 0 12000 1493361 34522758 36304556 131872601 141630013 6392383 5151175 178887861 186676158 44494891 47565187 134392970 139110971 The mission of The University of Findlay is to equip our students for meaningful lives and productive careers. false false 98393244 52070054 89379476 UNIVERSITY OF FINDLAY IS A COMPREHENSIVE, PRIVATE UNIVERSITY THAT OFFERS BOTH UNDERGRADUATE AND GRADUATE STUDIES AND IS ACCREDITED BY THE HIGHER LEARNING COMMISSION. UNIVERSITY OF FINDLAY OFFERS MORE THAN 60 AREAS OF UNDERGRADUATE STUDY AND HAS A CURRENT UNDERGRADUATE ENROLLMENT OF NEARLY 2,882 STUDENTS. SOME OF THE MORE POPULAR UNDERGRADUATE PROGRAMS INCLUDE: BUSINESS (460 STUDENTS), EDUCATION (138 STUDENTS), HEALTH PROFESSIONS (642 STUDENTS), PHARMACY (252 STUDENTS), LIBERAL ARTS (237 STUDENTS), NATURAL SCIENCE (964 STUDENTS) AND OTHER (189 STUDENTS). MANY OF THE UNIVERSITY'S PROGRAMS HAVE A NATIONAL REPUTATION INCLUDING PRE-VETERINARY MEDICINE AND EQUESTRIAN STUDIES. 16504337 398705 24751435 UNIVERSITY OF FINDLAY OFFERS A VARIETY OF GRADUATE PROGRAMS INCLUDING: MASTERS OF BUSINESS (402 STUDENTS), EDUCATION (286 STUDENTS), HEALTH PROFESSIONS SUCH AS PHYSICAL THERAPY, OCCUPATIONAL THERAPY, ATHLETIC TRAINING, PHYSICIAN ASSISTANT, AND HEALTH INFORMATICS (331 STUDENTS), PHARMACY (129 STUDENTS), LIBERAL STUDIES (59 STUDENTS) AND SCIENCE (110 STUDENTS). TOTAL GRADUATE STUDENTS CURRENTLY ENROLLED ARE MORE THAN 1300. 12960550 0 20066358 UNIVERSITY OF FINDLAY HAS MANY AUXILIARY DEPARTMENTS THAT PROVIDE SERVICES TO THEIR STUDENTS, THESE AUXILIARY DEPARTMENTS INCLUDE DORMITORIES FOR STUDENT LIVING, DINING HALLS, ATHLETIC DEPARTMENTS, CAMPUS STORES FOR STUDENTS AND THE UNIVERSITY'S ON-CAMPUS VETERINARY CLINIC. 127858131 true true false true false false false true true true true true false false true true true false true false true false false false true false false false true true true false false false false false false true false true false true true false false false true false false false true 5556 0 true 2324 true true true false false false false true true false false false false X 28 26 true false false false false false false true true false false true true true true true true false false false CO KY AK MD MA MI NH OH OK OR SC WA X Dane Erford 4194344524 1000 N MAIN ST FINDLAY OH 45840 AR CHARNES CHAIR 1.0 X X 0 0 0 BRIAN YOUNG VICE CHAIR 1.0 X X 0 0 0 CRAIG A CROTTEAU TRUSTEE 1.0 X 0 0 0 MICHAEL HARRINGTON TRUSTEE 1.0 X 0 0 0 KOLLEEN KIRK TRUSTEE 1.0 X 0 0 0 WILLIAM H REIST TRUSTEE 1.0 X 0 0 0 CLIFFORD C COOK TRUSTEE 1.0 X 0 0 0 JOHN HAYWOOD TRUSTEE 1.0 X 0 0 0 BRIAN WASHINGTON TRUSTEE 1.0 X 0 0 0 DON MANLEY TRUSTEE 1.0 X 0 0 0 WILLIAM E RUSE TRUSTEE/ADJUNCT FACULTY MEMBER 1.0 X 4420 0 0 GEORGE M SHOWERS TRUSTEE 1.0 X 0 0 0 DENNIS E BISHOP TRUSTEE 1.0 X 0 0 0 JAMES C KOEHLER II TRUSTEE 1.0 X 0 0 0 TIM H NESLER TRUSTEE 1.0 X 0 0 0 PASTOR EDWARD L ROSENBERRY TRUSTEE 1.0 X 0 0 0 C PAUL PALMER IV TRUSTEE 1.0 X 0 0 0 CHRISTOPHER OSTRANDER TRUSTEE 1.0 X 0 0 0 JAMES M APPOLD TRUSTEE 1.0 X 0 0 0 KARL L HEMINGER TRUSTEE 1.0 X 0 0 0 MICHAEL OXLEY TRUSTEE (PARTIAL YEAR) 1.0 X 0 0 0 PAMELA KM BEALL TRUSTEE 1.0 X 0 0 0 MICHAEL WALKER TRUSTEE 1.0 X 0 0 0 MICHAEL GARDNER TRUSTEE (PARTIAL YEAR) 1.0 X 0 0 0 C RICHARD BECKETT TRUSTEE 1.0 X 0 0 0 LYNN R CHILD TRUSTEE 1.0 X 0 0 0 ROBERT A FRY TRUSTEE (PARTIAL YEAR) 1.0 X 0 0 0 Melissa Duflock Trustee 1.0 X 0 0 0 Sherri Garner Brumbaugh Trustee 1.0 X 0 0 0 Phil Kotokrax Trustee 1.0 X 0 0 0 Phil Scott Trustee 1.0 X 0 0 0 KATHERINE R FELL PRESIDENT 40.0 X 308705 0 86523 Marcia Sloan Latta VP University Advancement 40.0 X 189936 0 20183 MARTIN TERRY VICE PRESIDENT FOR BUSINESS AFFAIRS/TREASURER 40.0 X 173187 0 31598 Darin Fields VP Academic Affairs 40.0 X 162385 0 26093 REBECCA BUTLER VICE PRESIDENT FOR ENROLLMENT MANAGEMENT 40.0 X 146636 0 17471 DAVID EMSWELLER VICE PRESIDENT FOR STUDENT SERVICES 40.0 X 144831 0 34765 DANE ERFORD CONTROLLER/ASSISTANT TREASURER 40.0 X 102243 0 12033 SUE PIRSCHEL SECRETARY 19.0 X 16976 0 0 RAYMOND MCCANDLESS CHIEF INFORMATION OFFICER 40.0 X 143600 0 28334 BRANDI LAURITA Director of Athletics 40.0 X 81538 0 5964 Leon Wyden Jr Vice President for Business Affairs (Started 5/1/16) 40.0 X 0 0 0 Robert Link Director of Human Resources 40.0 X 89770 0 19250 DEBRA PARKER Dean, College of Pharmacy 40.0 X 187671 0 33180 RANDALL VAN DYNE ASSISTANT VICE PRESIDENT/EXECUTIVE DIRECTOR OF THE ALL HAZARDS TRAINING CENTER 40.0 X 142389 0 29069 PATRICK MALONE ASSOCIATE DEAN OF PHARMACY 40.0 X 140482 0 25683 ANDREA KOEPKE Dean, College of Health Professions 40.0 X 127760 0 24999 JOHN STANOVICH Asst. Dean, College of Pharmacy 40.0 X 130055 0 22587 2292584 0 417732 45 false true true SODEXO 1000 N MAIN ST FINDLAY OH 45840 FOOD SERVICE 3740087 CSI CONSTRUCTION SERVICES INC 13860 TWP HWY 42 CAREY OH 43316 CONSTRUCTION 843078 MAUMEE BAY TURF CENTER 740 SOUTH STADIUM ROAD OREGON OH 43616 LAWN CARE 585745 MA ARCHITECTS 775 YARD STREET SUITE 325 COLUMBUS OH 43212 ARCHITECTS 562100 CONNOR SPORTS FLOORING LLC 1830 HOWARD STREET SUITE F ELK GROVE IL 60007 FLOORING INSTALLATION 403500 28 X 69089 6079943 5558018 1442704 11707050 TUITION AND FEES 611710 114130911 114130911 DORMITORIES 721310 6350037 6350037 DINING HALLS 722210 4956813 4956813 MISCELLANEOUS AUXILLARY 611710 3331934 3320762 11172 CAMPUS STORE 451211 2660054 2660054 718376 718376 0 0 132148125 712550 -21161 733711 11361 11361 161283 181836 -20553 0 -20553 -20553 1233184 1042261 190923 0 190923 190923 57798 69089 86382 -28584 -28584 INTEREST ON STUDENT ACCOUNTS 990009 249604 249604 Dining Hall Rebate 722210 108437 108437 Overseas Program 990009 137239 137239 1565036 1565036 0 0 2060316 146781188 134197269 -9989 886858 0 0 52468759 52468759 0 0 0 0 1886799 0 1886799 0 83421 0 83421 0 37918541 31974419 5023863 920259 2208125 1832519 331370 44236 8068110 6526198 1452415 89497 2679702 2193382 421551 64769 0 0 0 0 225417 56045 169372 0 140385 0 140385 0 25090 0 25090 0 12000 12000 0 0 0 0 9135600 7822496 1255225 57879 763910 713794 50116 0 5024244 4730892 234666 58686 570421 546182 23544 695 0 0 0 0 2417373 2417373 0 0 2413002 2070070 296565 46367 0 0 0 0 379984 286013 81392 12579 763445 763445 0 0 0 0 0 0 5225411 5159456 65955 0 670172 599085 71087 0 Contract Food Service 3228236 3228236 0 0 PURCHASE FOR RESALE 1669688 1669688 0 0 Hospitality Expense 1341979 967827 288982 85170 Equipment Leases 339936 156096 182171 1669 1970263 1676156 194552 99555 141630013 127858131 12278521 1493361 259022 451352 10857397 9514636 4536379 4615315 1731478 1875851 0 0 1470629 1500863 1539228 1618951 184982 556662 170017409 57904161 109667400 112113248 31077574 39054878 16129358 14965090 0 1434414 409312 178887861 186676158 7854402 6244068 2447679 2080153 15076615 14510670 746442 533469 15025250 20947672 3344503 3249155 44494891 47565187 X 90375836 94198113 18283703 18066870 25733431 26845988 134392970 139110971 178887861 186676158 X 5151175 -614975 181801 X false true X true true true X 12392055 15294265 10143233 9736687 11707050 59273290 0 0 12392055 15294265 10143233 9736687 11707050 59273290 1236433 58036857 1340785 1715432 1562732 1473090 885194 6977233 9128 0 0 0 0 9128 59770 50325 61747 57055 57798 286695 66546346 597871986 0.8721 0.7891 X Schedule A, Part I, Line 11h(v) 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 - FUNDRAISING REVENUE, COLUMN A - 59770.0, COLUMN B - 50325.0, COLUMN C - 61747.0, COLUMN D - 57055.0, COLUMN E - 57798.0, COLUMN F - 286695.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 25090 false false 25090 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY THE UNIVERSITY UTILIZED A CONSULTING FIRM TO ASSIST IT IN RECEIVING GRANTS THROUGH THE FEDERAL GOVERNMENT AND OTHER SOURCES. Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY THE UNIVERSITY UTILIZED A CONSULTING FIRM TO ASSIST IT IN RECEIVING GRANTS THROUGH THE FEDERAL GOVERNMENT AND OTHER SOURCES. 378900 8216664 X X X X false false true X 34198418 1118741 -41823 1047777 34227559 33979748 287433 1027700 1096463 34198418 29597664 2282028 3260423 1049999 110368 33979748 29866782 68955 -348439 -10366 29597664 25583213 1249302 4092777 965000 93510 29866782 0.0 0.7719 0.2281 false false 8543168 8543168 113650620 33617583 80033037 24232343 17782722 6449621 23591278 6503856 17087422 112113248 HEDGE FUNDS OF FUNDS 8670492 F PRIVATE EQUITY FUNDS 2473608 F LIMTED PARTNERSHIP INTERESTS 1804210 F REAL ESTATE FUNDS 2016780 F 14965090 FEDERAL PERKINS LOAN FUND 1695875 FUNDS HELD FOR AGENCY 3786 Funds Held in Trust 863392 TUITION AND ROOM ADVANCES 602027 INTEREST RATE SWAP 84075 3249155 X 94147473 -614975 450019 -164956 94312429 52468759 52468759 146781188 89429472 268218 268218 89161254 52468759 52468759 141630013 Schedule D, Part III, Line 4 Collections of art - description of collections THE MAZZA MUSEUM IS DEDICATED TO COLLECTING, EXHIBITING AND PRESERVING ORIGINAL ART FROM CHILDREN'S PICTURE BOOKS. THE MUSEUM IS THE WORLD'S FIRST AND LARGEST TEACHING MUSEUM DEVOTED TO LITERACY AND THE ART OF CHILDREN'S PICTURE BOOKS. FOUNDED IN 1982, THE MUSEUM CONTAINS MORE THAN 10,000 ORIGINAL ARTWORKS. Schedule D, Part IV, Line 2b Explanation of escrow agreement The University invests funds for the benefit of Winebrenner Theological Seminary. Schedule D, Part V, Line 4 Intended uses of endowment funds THE INTENDED USE OF THE ENDOWMENT FUND IS FOR SCHOLARSHIPS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE UNIVERSITY HAS BEEN APPROVED UNDER INTERNAL REVENUE CODE SECTION 501 (C)(3) AS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL TAXES ON ITS NORMAL ACTIVITIES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA 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 JULY 31, 2016 AND 2015. 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 YEAR ENDED JULY 31, 2016 AND 2015. THE UNIVERSITY IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2012. 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 Rental Expense - 181836 Fundraising Expense - 86382 Change in value of interest rate swap - 96689 Change in split interest agreements - 85112 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarship Expense - 52468759 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expense - 181836 Fundraising Expense - 86382 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarship Expense - 52468759 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 CLEARLY DEFINED IN ALL UNIVERSITY LITERATURE Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES: PASSED THROUGH THE GREATER CINCINNATI OCCUPATIONAL HEALTH CENTER, NIEHS HAZARDOUS WASTE WORKER HEALTH AND SAFETY TRAINING. U.S. DEPARTMENT OF STATE: BUREAU OF EDUCATIONAL AND CULTURAL AFFAIRS GRANT DIVISION, PROFESSIONAL AND CULTURAL EXCHANGE PROGRAMS - CITIZEN EXCHANGES. U.S. DEPARTMENT OF HOMELAND SECURITY: PASSED THROUGH EASTERN KENTUCKY UNIVERSITY, STATE AND LOCAL HOMELAND SECURITY TRAINING PROGRAM. U.S. DEPARTMENT OF HOMELAND SECURITY: PASSED THROUGH OHIO DEPARTMENT OF PUBLIC SAFETY, STATE AND LOCAL HOMELAND SECURITY TRAINING PROGRAM. NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION: PASSED THROUGH THE OHIO STATE UNIVERSITY RESEARCH FOUNDATION, RESEARCH AND DEVELOPMENT, EDUCATION AND TRAINING, AND ADVISORY SERVICES. Central America and the Caribbean 0 0 Investments 8903000 Central America and the Caribbean 0 44 Program Services RECRUITING/ACADEMICS 92083 East Asia and the Pacific 0 64 Program Services RECRUITING/ACADEMICS 109327 Europe (Including Iceland and Greenland) 0 45 Program Services RECRUITING/ACADEMICS 80321 Middle East and North Africa 0 11 Program Services RECRUITING/ACADEMICS 314049 North America (Canada & Mexico only) 0 10 Program Services RECRUITING/ACADEMICS 10995 South Asia 0 10 Program Services RECRUITING/ACADEMICS 162073 Sub-Saharan Africa 0 2 Program Services RECRUITING/ACADEMICS 4005 0 186 0 0 0 186 9675853 0 9675853 true false true true true false Oiller Golf Outing 126887 69089 57798 66088 11916 6779 1599 0 0 126887 69089 57798 66088 11916 6779 1599 86382 -28584 true PRESIDENT SCHOLARSHIPS 912 12540663 TRUSTEE SCHOLARSHIP 560 9281801 FEDERAL GRANTS 1078 3349666 MEN'S ATHLETIC SCHOLARSHIPS 210 2686863 WOMEN'S ATHLETIC SCHOLARSHIPS 170 2018823 INTERNATIONAL SCHOLARSHIPS 541 1848419 OHIO GRANTS 448 1202347 ENDOWMENT SCHOLARSHIPS 660 883873 OTHER SCHOLARSHIPS 3809 18656304 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The financial aid office notifies students when our comprehensive endowment scholarship application goes live (first week of february). Once notified, students fill out an application to apply for the respective scholarship. If the scholarship is for a specific program, the dean or other faculty member for that program will review the applications and make recommendations to the financial aid office and who should receive the award. Financial aid verifies again if the student is still eligible for the award and issues the funds to the recommended students. The financial aid office monitors the use of the funds to ensure that they are used for their intended purpose. X X X true true X X X X X false false false false false false false false false KATHERINE R FELL PRESIDENT 307199 0 0 0 1506 0 26000 0 60523 0 395228 0 0 0 Marcia Sloan Latta VP University Advancement 185236 0 0 0 4700 0 9463 0 10720 0 210119 0 0 0 MARTIN TERRY VICE PRESIDENT FOR BUSINESS AFFAIRS/TREASURER 168423 0 0 0 4764 0 17436 0 14162 0 204785 0 0 0 Darin Fields VP Academic Affairs 162044 0 0 0 341 0 8448 0 17645 0 188478 0 0 0 REBECCA BUTLER VICE PRESIDENT FOR ENROLLMENT MANAGEMENT 146474 0 0 0 162 0 7626 0 9845 0 164107 0 0 0 DAVID EMSWELLER VICE PRESIDENT FOR STUDENT SERVICES 144393 0 0 0 438 0 15312 0 19453 0 179596 0 0 0 RAYMOND MCCANDLESS CHIEF INFORMATION OFFICER 142922 0 0 0 678 0 14416 0 13918 0 171934 0 0 0 DEBRA PARKER Dean, College of Pharmacy 187389 0 0 0 282 0 13598 0 19582 0 220851 0 0 0 RANDALL VAN DYNE ASSISTANT VICE PRESIDENT/EXECUTIVE DIRECTOR OF THE ALL HAZARDS TRAINING CENTER 142227 0 0 0 162 0 14824 0 14245 0 171458 0 0 0 PATRICK MALONE ASSOCIATE DEAN OF PHARMACY 139804 0 0 0 678 0 11664 0 14019 0 166165 0 0 0 ANDREA KOEPKE Dean, College of Health Professions 126948 0 0 0 812 0 9398 0 15601 0 152759 0 0 0 JOHN STANOVICH Asst. Dean, College of Pharmacy 129259 0 0 0 796 0 9394 0 13193 0 152642 0 0 0 Schedule J, Part I, Line 1a Travel for companions THE PRESIDENT'S SPOUSE ACCOMPANIES HER ON EVENTS DEEMED TO BE A BONA FIDE BUSINESS PURPOSE FOR THE UNIVERSITY. AS SUCH, THESE ARE NOT CONSIDERED TAXABLE INCOME TO THE PRESIDENT Schedule J, Part I, Line 1a Housing allowance or residence for personal use The President is required to live on campus as a condition of employment. This benefit is considered nontaxable pursuant to IRC Section 119. An estimated value of the benefit was reported for the president in the amount of $41,820. Schedule J, Part I, Line 1a Health or social club dues or initiation fees THE UNIVERSITY PAYS FOR THE DUES AND HOSPITALITY EXPENSES RELATED TO THE UNIVERSITY AT THE FINDLAY COUNTRY CLUB FOR THE PRESIDENT, VP OF BUSINESS AFFAIRS, VP OF UNIVERSITY ADVANCEMENT, AND ATHLETIC DIRECTOR TO CULTIVATE POTENTIAL DONORS. NO PART OF THE BENEFIT IS TREATED AS TAXABLE COMPENSATION. A BLANCHARD VALLEY PORT AUTHORITY 262586933 000000000 2016-05-05 10000000 ACQUIRE, CONSTRUCT, RENOVATE, IMPROVE, EQUIP, AND FURNISH EDUCATIONAL FACILITIES false false false B BLANCHARD VALLEY PORT AUTHORITY 262586933 000000000 2009-03-06 10000000 CURRENT REFUNDING OF BONDS ISSUED 4/30/1998 AND 11/13/2003 false false false C BLANCHARD VALLEY PORT AUTHORITY 262586933 000000000 2012-11-29 6780000 CURRENT REFUNDING OF OBLIGATIONS ISSUED 3/29/2001 false false false A 0 0 10000000 0 0 0 122758 0 0 1100000 0 8777242 2017 false false false true B 5489330 0 10000000 0 0 0 122664 0 0 0 9877335 0 true false true true C 2486000 0 6780000 0 0 0 87308 0 0 0 6692691 0 true false true true A false false false false 0.0 0.0 0.0 false false true B false false false false 0.0 0.0 0.0 false false true C false false false false 0.0 0.0 0.0 false false true A false false true false false false true B false true true false false false true C false true true false false false true A true B true C true Schedule K, Part IV, Line 6 ISSUE A ISSUE A IS STILL IN THE AVAILABLE TEMPORARY PERIOD. SEE STATEMENT 29032 SCHOLARSHIPS Student Assistance SEE STATEMENT 23418 Tuition Waiver Student Assistance SEE STATEMENT 28482 SCHOLARSHIPS and Tuition Waiver Student Assistance ACI CONSTRUCTION ENTITY MORE THAN 35% OWNED BY FAMILY MEMBER OF KOLLEEN KIRK, 284866 SERVICES false KATHLEEN CRATES FAMILY MEMBER OF LYNN CHILD, TRUSTEE 83421 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. X 23 378900 Other - APPRAISED VALUE X 6988 Cost X LIVESTOCK-HORSES 28 792249 Other - APPRAISED VALUE X VARIOUS CONTRIBUTIONS 20 264567 Cost 27 false true false Schedule M, Part I Explanations of reporting method for number of contributions Art - Works of art - : NUMBER OF CONTRIBUTIONS Books and publications - : NUMBER OF CONTRIBUTIONS Other - LIVESTOCK-HORSES: NUMBER OF CONTRIBUTIONS Other - VARIOUS CONTRIBUTIONS: NUMBER OF CONTRIBUTIONS Form 990, Part VI, Line 15b COMPENSATION PROCESS OF OTHER OFFICERS OR KEY EMPLOYEES THE COMPENSATION OF THE OFFICERS IS DETERMINED BY THE PRESIDENT. HOWEVER, THE PRESIDENT DOES NOT USE COMPARABILITY DATA. THIS PROCESS WAS LAST UNDERTAKEN IN 2009. Form 990, Part VI, Line 15a Process to establish compensation of top management official The compensation committee has been given authority from the board to review and approve the compensation of the president and the treasurer (VP of Business Affairs) of the university. The compensation committee uses comparability data from higher education salary surveys, notable from the information published by College and University Professional Association for Human Resources (CUPA-HR). Once the compensation has been reviewed and approved the decision is documented within the compensation committee's minutes. The last review was performed in August 2016. Form 990, Part VI, Line 1a Delegate broad authority to a committee Article IV, Section 2: The Executive Committee shall exercise such powers as assigned to the Board of Trustees in emergency circumstances only, unless otherwise specifically assigned to the Board of Trustees in the Code of Regulations. The Committee shall provide general oversight and coordination appropriate to the duties of the Board itself, as needed, between meetings of the Board. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons JAMES C. KOEHLER II AND DENNIS BISHOP - Business relationship, DON MANLEY AND MARTIN TERRY - Business relationship Form 990, Part VI, Line 11b Review of form 990 by governing body A final draft of the full Form 990, including all applicable schedules, was presented by our tax advisers to the audit committee. The presentation allows the committee and management to review and provide comments and explanations regarding changes to the redesigned form. The audit committee reviewed and approved the Form 990 on behalf of the entire governing body. This presentation was done on February 23, 2017. The full governing body received a copy of the full Form 990 electronically prior to the form being submitted electronically to the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Board members, officers and key employees are required to annually disclose any conflicts of interests they may have with the organization. The Vice President of Business Affairs reviews each policy statement signed by these individuals to determine if any conflicts have occurred and need to be brought to the attention of the Board. If a conflict arises, the respective board member will abstain from any related discussion, vote or similar action on the matter. 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 not available to the public at this time. Form 990, Part VIII, Line 2f Other Program Service Revenue Athletics - Total Revenue: 48108, Related or Exempt Function Revenue: 48108, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Veterinary - Total Revenue: 670268, Related or Exempt Function Revenue: 670268, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Miscellaneous - Total Revenue: 1565036, Related or Exempt Function Revenue: 1565036, 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 Change in Value of Interest Rate Swap - 96689; Change in split interest agreements - 85112; Form 990, Part I, Line 1 Amended Return The Form 990, Schedule K reflects information made available by bond counsel subsequent to filing the original return and reports all bonds outstanding and related disclosures as of July 31, 2016. CHARITABLE REMAINDER TRUSTS (3) INVESTMENTS OH NA Trust MILLSIX COMPANY 1000 NORTH MAIN STREET FINDLAY OH 45840 341081146 REAL ESTATE RENTAL OH UNIVERSITY OF FINDLAY S Corporation -1040 41406 1 true false false false false false false false false false false true false false false false false false false false