2016-03-30T08:33:25-05:00 2015-06-30 BKD LLP 201 N Illinois Street Indianapolis IN 46204 990 2014-07-01 310537177 Wittenberg University % RANDAL J FREEBOURN WITT 9373277025 200 W Ward ST PO Box 720 Springfield OH 455010720 RANDAL FREEBOURN VP - FINANCE & ADMIN 9373277025 2016-05-16 true NICOLE B FISHBACK P01279475 3173834000 2014 2016-08-17 19:52:53Z LAURIE JOYNER PRESIDENT 200 WEST WARD STREET SPRINGFIELD OH 455010720 140132187 false X WWW.WITTENBERG.EDU X 1841 OH WITTENBERG UNIVERSITY PROVIDES A LIBERAL ARTS EDUCATION DEDICATED TO INTELLECTUAL INQUIRY AND WHOLENESS OF PERSON WITHIN A DIVERSE RESIDENTIAL COMMUNITY. 22 18 1872 65 75727 7535082 9716400 81426839 82062643 8823686 5256061 -2102 603 97783505 97035707 38669784 39271614 0 0 30507592 29347762 0 0 2668430 24534933 24568364 93712309 93187740 4071196 3847967 182532823 183650779 65288520 64356051 117244303 119294728 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. false false 85168611 39271614 82055714 WITTENBERG UNIVERSITY CURRENTLY ENROLLS APPROXIMATELY 1,800 FULL-TIME STUDENTS WHO PURSUE DEGREES IN MORE THAN 34 MAJOR FIELDS OF STUDY. SEE SCHEDULE O. 85168611 true true false false false false false false false true true true false false true false true false true false true false false false true false false false true true true false true false false false false true true false false true false false false false true false false false true 81 0 true 1872 true true true false false false false true true false false false false X 22 18 false false false false false false false true true false false true true true true true true true true false OH X RANDAL J FREEBOURN 9373277025 PO BOX 720 SPRINGFIELD OH 45501 LAURIE JOYNER PRESIDENT 40.0 0.0 X X 268225 0 38326 DAVID BOYLE BOARD MEMBER 1.0 0.0 X 0 0 0 JOHN MCDANIEL BOARD MEMBER 1.0 0.0 X 0 0 0 GLENN CHRISTENSON TREASURER 1.0 0.0 X X 0 0 0 JENNIFER COOPERIDER BOARD MEMBER 1.0 0.0 X 0 0 0 DAVID BAINES BOARD MEMBER 1.0 0.0 X 0 0 0 WESLEY BATES BOARD MEMBER 1.0 0.0 X 0 0 0 ANDREW BELL BOARD MEMBER 1.0 0.0 X 0 0 0 REV JONATHAN EILERT BOARD SECRETARY 1.0 0.0 X X 0 0 0 JAMES HENSON BOARD MEMBER 1.0 0.0 X 0 0 0 ALICIA SWEET HUPP BOARD MEMBER 1.0 0.0 X 0 0 0 DOUGLAS KENTFIELD BOARD MEMBER 1.0 0.0 X 0 0 0 REV MARCUS LOHRMANN BOARD MEMBER 1.0 0.0 X 0 0 0 WENDELL LUTZ BOARD MEMBER 1.0 0.0 X 0 0 0 SARAH HAGEN MCWILLIAMS BOARD MEMBER 1.0 0.0 X 0 0 0 FREDERICK MITCHELL BOARD MEMBER 1.0 0.0 X 0 0 0 THOMAS MURRAY BOARD CHAIR 1.0 0.0 X X 0 0 0 MICHAEL SENICH BOARD MEMBER 1.0 0.0 X 0 0 0 LEWIS SHAW BOARD MEMBER 1.0 0.0 X 0 0 0 MARTIN UHLE BOARD VICE CHAIR 1.0 0.0 X X 0 0 0 JAMES WYMER BOARD MEMBER 1.0 0.0 X 0 0 0 ROY ALLEN BOARD MEMBER 1.0 0.0 X 0 0 0 ROBERT MUNSON VP FINANCE AND ADMINISTRATION 40.0 0.0 X 124828 0 21561 CHRIS DUNCAN PROVOST 40.0 0.0 X 175607 0 25091 RICHARD MICKOOL CIO 40.0 0.0 X 170997 0 11524 TY BUCKMAN VP STRATEGIC INITIATIVES 40.0 0.0 X 109810 0 26292 MARY JO ZEMBAR INTERIM PROVOST 40.0 0.0 X 102777 0 19626 JEFF ANKROM ASSOCIATE PROVOST 40.0 0.0 X 111234 0 20504 MICHAEL BRADY ASSOC VP PHYSICAL PLANT 40.0 0.0 X 102509 0 19858 1165987 0 182782 10 false true false SODEXO SERVICES 200 WEST WARD ST SPRINGFIELD OH 45504 MEAL SVS/CATERING 3767194 ROYALL AND COMPANY 1920 EAST PARHAM RD RICHMOND VA 232282206 CONSULTING SERVICES 764752 WFF FACILITY SERVICES 211 SOUTH JEFFERSON AVE ST LOUIS MO 63103 JANITORIAL SERVICES 927540 FOCUS CFO L-3213 COLUMBUS OH 43260 BUSINESS CONSULTING 183200 QBASE 3800 PENTAGON BLVD 1 BEAVERCREEK OH 454312199 IT SERVICE PROVIDER 162068 9 30476 1685291 8000633 439363 9716400 TUITION & FEES 900099 67369336 67369336 AUXILIARY ENTERPRISE REVENUE 611710 13444418 13444418 OTHER SOURCE REVENUE 611710 1221034 1221034 SPORTING EVENTS 713990 20926 20926 FITENSS CENTER MEMBERSHIPS 713940 4690 4690 2239 2239 82062643 2000344 31885 1968459 0 0 0 0 0 46337008 43081291 3255717 3255717 36913 3218804 15792 30476 15189 603 603 0 0 0 97035707 82055714 75727 5187866 0 39271614 39271614 0 0 653638 562129 58827 32682 0 21424481 18425054 1928203 1071224 1157198 995190 104148 57860 4626369 3978677 416373 231319 1486076 1278025 133747 74304 0 143106 143106 151503 151503 0 0 252916 252916 1257837 1081740 113205 62892 911025 783482 81992 45551 1091232 938459 98211 54562 1190511 1023839 107146 59526 0 5929468 5099343 533652 296473 1003170 862726 90285 50159 0 2239742 1926178 201577 111987 0 0 4149428 3568508 373449 207471 562029 483345 50583 28101 FOOD SERVICE EXPENSE 3180930 2735600 286284 159046 DEPARTMENTAL PROGRAMS 1696285 1458805 152666 84814 BOOKS AND RECORDS 601323 517138 54119 30066 MEMBERSHIPS 207859 178759 18707 10393 93187740 85168611 5350699 2668430 3068 6374 12899278 13396661 1824762 2883055 2249023 2215741 0 0 0 0 0 0 0 0 968981 868782 171108580 106227698 67811555 64880882 53596437 56591766 31235852 30434774 5888377 6357035 0 0 6055490 6015709 182532823 183650779 5748919 6164101 0 0 1514793 1846743 33651726 31984441 0 0 0 0 2191187 2057781 1880219 1675630 20301676 20627355 65288520 64356051 X 18859906 13162703 19853065 23685996 78531332 82446029 117244303 119294728 182532823 183650779 X 3847967 -682714 -1114828 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 96737383 3681454 4226374 1925521 2808566 99911124 90290493 1483099 12418331 2205533 5249007 96737383 88609647 1662614 7733049 2198652 5516165 90290493 90624779 6805550 -785101 2084302 5951279 88609647 86402243 851846 14904569 2104370 5737107 94317181 0.07630 0.74610 0.17760 false false 4979015 4979015 129948388 77216501 52731887 35816459 29011197 6805262 364718 364718 64880882 ALTERNATIVE INVESTMENTS 30434774 F 30434774 0 ACCTS HELD ON BEHALF OF OTHERS 544413 ACCUM. POSTRETIREMENT BENEFIT 13126928 ANNUITIES AND TRUSTS PAYABLE 2530797 FEDERAL GOVT LOANS & GRANTS 4425217 20627355 55713635 -682714 -682714 56396349 252916 40386442 40639358 97035707 53663210 53663210 252916 39271614 39524530 93187740 SCHEDULE D, PART V, LINE 1A ADJUSTMENT IN VALUE OF ENDOWMENT FUND: FOR THE YEAR ENDED JUNE 30, 2012, THE BEGINNING VALUE OF ENDOWMENT FUND REFLECTS A CHANGE IN UNRESTRICTED AND TEMPORARILY RESTRICTED NET ASSETS. THIS WAS A MERE CHANGE IN CLASSIFICATION. FOR THIS REASON, SCHEDULE D, PART V, LINE 1A, COLUMN D WILL NOT EQUAL SCHEDULE D, PART V, LINE 1G, COLUMN E. THE CHANGE TOTALED $ (3,692,402). SCHEDULE D, PART V, LINE 4 INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS: ENDOWMENT FUNDS ARE USED IN ACCORDANCE WITH DONOR RESTRICTIONS FOR THE FOLLOWING PURPOSES: STUDENT SCHOLARSHIPS (35%), GENERAL OPERATIONS (32%), INSTRUCTION AND ACADEMIC SUPPORT (9%), LIBRARY (5%), AND OTHER MISCELLANEOUS CAMPUS PROGRAMS (19%). SCHEDULE D, PART XI, LINE 4B RECONCILIATION OF REVENUE PER AUDITED FINANCIAL STATEMENTS: GRANTS & SCHOLARSHIPS $39,271,614 CHANGE IN ASSUMPTIONS ON PBO'S 648,436 AMORTIZATION OF PRIOR SERVICE CREDIT 959,484 DEFINED-BENEFIT PLAN NET LOSS ARISING DURING THE PERIOD (493,092) TOTAL $40,386,442 SCHEDULE D, PART XII, LINE 4B RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS: GRANTS & SCHOLARSHIPS $39,271,614 SCHEDULE D, PART X ASC 740: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 PUBLICATION OF THE UNIVERSITY'S RACIALLY NONDISCRIMINATORY POLICY: WITTENBERG UNIVERSITY IS IN COMPLIANCE WITH REV.PROC. 75-50. SCHEDULE E, PART I, LINE 6A FINANCIAL AID OR ASSISTANCE RECEIVED FROM A GOVERNMENTAL AGENCY: 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. Europe (Including Iceland and Greenland) Program Services EDUCATION 179599 East Asia and the Pacific Program Services EDUCATION 16481 Sub-Saharan Africa Program Services EDUCATION 31650 North America Program Services EDUCATION 2895 Central America and the Caribbean Investments 14343442 14574067 14574067 true false true true true false GOLF TEAM 16328 9511 6817 893 2970 2340 613 FOOTBALL TEAM 29940 20965 8975 824 4200 2799 550 0 46268 30476 15792 1717 7170 5139 1163 15189 603 true INSTITUTIONAL SCHOLARSHIPS & AWARDS 1896 35937727 ENDOWED & OTHER SCHOLARSHIPS 592 3333887 SCHEDULE I, 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. X X X true true X X X X false false false false false false false false false LAURIE JOYNER PRESIDENT 260613 0 0 0 7612 0 18200 0 20126 0 306551 0 0 0 RICHARD MICKOOL CIO 170997 0 0 0 0 0 10710 0 814 0 182521 0 0 0 CHRIS DUNCAN PROVOST 175607 0 0 0 0 0 12600 0 12491 0 200698 0 0 0 SCHEDULE J, PART I, LINE 1A LAURIE JOYNER, THE UNIVERSITY'S PRESIDENT, RECEIVES PERSONAL USE OF A RESIDENCE AND A CLUB MEMBERSHIP. THE CLUB MEMBERSHIP (COSTING APPROXIMATELY $650 ANNUALLY) IS INCLUDED IN HER TAXABLE COMPENSATION. THE PERSONAL USE OF A RESIDENCE IS NOT INCLUDED IN TAXABLE COMPENSATION. 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 $19,952, WHICH IS ALSO NOT INCLUDED IN HER TAXABLE COMPENSATION. 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 HER EMPLOYMENT AND THE RESIDENCE IS CONTIGUOUS TO WITTENBERG'S CAMPUS. THE BOARD ANNUALLY REVIEWS THE PRESIDENT'S PERFORMANCE IN CLOSED SESSION. DR. JOYNER'S COMPENSATION HAS NOT BEEN INCREASED SINCE 2012. A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756BPC8 2005-05-05 11367477 CONSTRUCTION OF RESIDENCE HALLS false true false A 0 0 11367477 816040 0 0 125087 0 86740 10339650 0 0 2006 false false true true A false false false false 0 true false false true A false false false true false false 0 false 0 true A true . SCHEDULE K, PART IV, LINE 2C: THE REBATE COMPUTATION WAS PERFORMED ON APRIL 1, 2015. NOT REQUIRED NOT REQUIRED 40394 MERIT,NEED-BASE EDUCATIONAL SCHOLARSHIPS ANDREW BELL BOARD MEMBER 610571 SEE PART V false SCHEDULE L, PART III FINANCIAL AID TO INTERESTED PERSONS AND/OR FAMILY MEMBERS: THE AMOUNT LISTED IN PART III REPRESENTS FINANCIAL AID THAT WAS AWARDED TO INTERESTED PERSONS AND/OR FAMILY MEMBERS. THE ONLY AMOUNTS AWARDED ARE SCHOLARSHIPS AND FINANCIAL AID AWARDS. THESE FUNDS ARE DISBURSED BY THE COLLEGE'S FINANCIAL AID DEPARTMENT IN STRICT ADHERENCE TO ALL FEDERAL AND STATE REGULATIONS. SCHEDULE L, PART IV, LINE 1 BUSINESS TRANSACTIONS WITH INTERESTED PERSONS: ANDREW BELL, BOARD MEMBER, WORKS FOR BROWER INSURANCE. BROWER INSURANCE MERGED WITH MARSH MCCLENNAN AGENCY LLC. BOTH WERE INSURANCE PROVIDERS FOR WITTENBERG UNIVERSITY. X 39 395224 STOCK QUOTE X GOLF PACKAGE/ACCESSORIES 10 5583 FMV X GIFT BASKETS 2 500 FMV X EVENT TICKETS 2 405 FMV X CLOCK 1 22000 FMV false true true SCHEDULE M, PART I, LINE 32B THIRD PARTY TRANSACTIONS: THE ORGANIZATION USES SECURITY TRUST TO SELL STOCK GIFTS. FORM 990, PART III, LINE 4A PROGRAM SERVICE ACCOMPLISHMENTS (CONTINUED): 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. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW FORM 990: THE 990 WILL BE MADE AVAILABLE ON THE BOARD'S WEB PORTAL BEFORE FILING. AN INDEPENDENT PUBLIC ACCOUNTING FIRM, THE ORGANIZATION'S CONTROLLER, AND THE AUDIT COMMITTEE WILL DO A DETAILED REVIEW OF THE RETURN PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C MONITORING & ENFORCEMENT OF COMPLIANCE WITH CONFLICT OF INTEREST POLICY: 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 LINES 15A & 15B PROCESS TO REVIEW PRESIDENT, OFFICER, & KEY EMPLOYEE COMPENSATION: PRESIDENT, OFFICER, & KEY EMPLOYEE COMPENSATION IS REVIEWED USING COMPENSATION SURVEYS AND COMPENSATION DATA FROM PEER INSTITUTIONS. THE REVIEWS WERE LAST CONDUCTED IN NOVEMBER 2014. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWED THE PRESIDENT'S COMPENSATION IN 2012, AND THE PRESIDENT REVIEWED OFFICER AND KEY EMPLOYEE COMPENSATION IN NOVEMBER 2014 AND AS NEW EMPLOYEES JOINED THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF GOVERNING DOCUMENTS, COI POLICY, & FINANCIAL STATEMENTS: THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: CHANGE IN ASSUMPTIONS ON PBO'S: (648,436) DEFINED-BENEFIT PLAN NET GAIN ARISING DURING THE PERIOD: 493,092 AMORTIZATION OF PRIOR SERVICE CREDIT: (959,484) TOTAL $(1,114,828) CHARITABLE REMAINDER TRUSTS (4) TRUST OH NA TRUST CHARITABLE REMAINDER TRUSTS (2) TRUST OR NA TRUST CHARITABLE REMAINDER TRUST TRUST NY NA TRUST CHARITABLE REMAINDER TRUSTS (2) TRUST IN NA TRUST CHARITABLE REMAINDER TRUST TRUST CT NA TRUST CHARITABLE REMAINDER TRUST TRUST AZ NA TRUST false false false false false false false false false false false false false false false false false false false