2015-05-11T14:22:22-05:00 2014-06-30 BKD LLP 201 N Illinois Street Indianapolis IN 46204 990 2013-07-01 310537177 Wittenberg University % RANDAL J FREEBOURN WITT 9373277025 200 West Ward Street PO Box 720 Suite Springfield OH 455010720 RANDAL J FREEBOURN VP FOR FINANCE & ADMIN 9373277025 2015-05-15 true NICOLE B FISHBACK P01279475 9373277025 2015-05-15 2013 2016-02-25 16:41:14Z LAURIE JOYNER PRESIDENT 200 WEST WARD STREET SPRINGFIELD OH 455010720 135808577 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. 26 22 1818 55 44578 6648814 7535082 79196180 81426839 2715679 8823686 -8410 -2102 88552263 97783505 35805201 38669784 0 0 32470699 30507592 0 0 2721372 24371557 24534933 92647457 93712309 -4095194 4071196 176481457 182532823 67842249 65288520 108639208 117244303 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 85477399 38669784 81418560 WITTENBERG UNIVERSITY CURRENTLY ENROLLS APPROXIMATELY 1,800 FULL-TIME STUDENTS WHO PURSUE DEGREES IN MORE THAN 34 MAJOR FIELDS OF STUDY. SEE SCHEDULE O. 85477399 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 102 0 true 1818 true true true false false false false true true false false false false X 26 22 true 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 267109 0 37657 DAVID BOYLE BOARD CHAIRMAN 1.0 0.0 X X JOHN MCDANIEL BOARD VICE CHAIR 1.0 0.0 X X GLENN CHRISTENSON TREASURER 1.0 0.0 X X JENNIFER COOPERIDER BOARD SECRETARY 1.0 0.0 X X DAVID BAINES BOARD MEMBER 1.0 0.0 X WESLEY BATES BOARD MEMBER 1.0 0.0 X ANDREW BELL BOARD MEMBER 1.0 0.0 X REV JONATHAN EILERT BOARD MEMBER 1.0 0.0 X REV BRADLEY GEE BOARD MEMBER 1.0 0.0 X JAMES HENSON BOARD MEMBER 1.0 0.0 X ELIZABETH HUNTER BOARD MEMBER 1.0 0.0 X ALICIA SWEET HUPP BOARD MEMBER 1.0 0.0 X DOUGLAS KENTFIELD BOARD MEMBER 1.0 0.0 X REV MARCUS LOHRMANN BOARD MEMBER 1.0 0.0 X WENDELL LUTZ BOARD MEMBER 1.0 0.0 X SARAH HAGEN MCWILLIAMS BOARD MEMBER 1.0 0.0 X FREDERICK MITCHELL BOARD MEMBER 1.0 0.0 X THOMAS MURRAY BOARD MEMBER 1.0 0.0 X MICHAEL SENICH BOARD MEMBER 1.0 0.0 X LEWIS SHAW BOARD MEMBER 1.0 0.0 X ALBERT SIU BOARD MEMBER 1.0 0.0 X RICK STERLING BOARD MEMBER 1.0 0.0 X MARTIN UHLE BOARD MEMBER 1.0 0.0 X JAMES WYMER BOARD MEMBER 1.0 0.0 X DONA YOUNG BOARD MEMBER 1.0 0.0 X DARREL KITCHEN JAN - OCT VP BUSINESS & FINANCE 40.0 0.0 X 143142 0 20748 ROBERT MUNSON NOV - DEC VP FINANCE & ADMINISTRATION 40.0 0.0 X 26476 0 3415 CHRIS DUNCAN PROVOST 40.0 0.0 X 174612 0 29459 RICHARD MICKOOL CIO 40.0 0.0 X 153324 0 11528 WARREN COPELAND PROFESSOR, RELIGION 40.0 0.0 X 104780 0 7498 JAMES GEIGER JAN - JUN VP UNIVERSITY ADV'T 40.0 0.0 X 116196 0 17550 JEFF ANKROM ASSOCIATE PROVOST 40.0 0.0 X 113086 0 20167 TOM MARTIN PROFESSOR, HFS 40.0 0.0 X 107462 0 20530 1206187 0 168552 10 false true false SODEXO SERVICES 200 WEST WARD ST SPRINGFIELD OH 45504 MEAL SVS/CATERING 3664020 HOGAN CONSULTING GROUP 709-2 PLAZA DRIVE 142 CHESTERTON IN 46304 CONSULTING SERVICES 241041 MERCER INVESTMENT CONSULTING INC 701 MARKET STREET 100 ST LOUIS MO 63101 CONSULTING SERVICES 121955 ROYALL COMPANY 1920 EAST PARHAM RD RICHMOND VA 232282206 CONSULTING SERVICES 685340 WFF FACILITY SERVICES 211 SOUTH JEFFERSON AVE ST LOUIS MO 63103 JANITORIAL SERVICES 928750 9 5000 34370 1853613 5642099 943453 7535082 TUITION & FEES 900099 67497542 67497542 AUXILIARY ENTERPRISE REVENUE 611710 12630273 12630273 OTHER SOURCE REVENUE 611710 1266315 1266315 SPORTING EVENTS 713990 24430 24430 FITENSS CENTER MEMBERSHIPS 713940 6200 6200 2079 2079 81426839 1380775 -12868 1393643 0 0 0 0 0 45452375 38009464 7442911 7442911 49167 7393744 13506 34370 15608 -2102 -2102 0 0 0 97783505 81418560 44578 8785285 0 38669784 38669784 0 0 727222 625411 65450 36361 0 22118123 19021586 1990631 1105906 1226898 1055132 110421 61345 4890217 4205586 440120 244511 1545132 1328814 139061 77257 0 130037 130037 144210 144210 0 0 340820 340820 884122 760345 79571 44206 936560 805442 84290 46828 1625167 1397644 146265 81258 1062240 913527 95601 53112 0 6557121 5639124 590141 327856 967876 832373 87109 48394 0 0 2307041 1984055 207634 115352 0 4368169 3756625 393135 218409 511325 439740 46019 25566 FOOD SERVICE EXPENSE 3017530 2595076 271578 150876 DEPARTMENTAL PROGRAMS 907440 780398 81670 45372 BOOKS AND RECORDS 577510 496659 51976 28875 MEMBERSHIPS 197765 170078 17799 9888 93712309 85477399 5513538 2721372 3394 3068 6757134 12899278 4424308 1824762 1907862 2249023 0 0 0 0 0 0 0 0 1031004 968981 169889825 102078270 70933352 67811555 47460750 53596437 32474807 31235852 5847722 5888377 0 0 5641124 6055490 176481457 182532823 5085754 5748919 0 0 1498537 1514793 35238511 33651726 0 0 0 0 2314182 2191187 2901907 1880219 20803358 20301676 67842249 65288520 X 16685870 18859906 15428238 19853065 76525100 78531332 108639208 117244303 176481457 182532823 X 4071196 4575593 -41694 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 90290493 1483099 12418331 2205533 5249007 96737383 88609647 1662614 7733049 2198652 5516165 90290493 90624779 6805550 -785101 2084302 5951279 88609647 86402243 851846 14904569 2104370 5737107 94317181 85058081 909828 9033393 2259973 6339086 86402243 0.11100 0.72900 0.16000 false false 4959290 4959290 129587353 74127081 55460272 35076888 27951189 7125699 266294 266294 67811555 ALTERNATIVE INVESTMENTS 31235852 F 31235852 0 ACCTS HELD ON BEHALF OF OTHERS 582250 ACCUM. POSTRETIREMENT BENEFIT 12675639 ANNUITIES AND TRUSTS PAYABLE 2804574 FEDERAL GOVT LOANS & GRANTS 4239213 20301676 63306800 4575593 4575593 58731207 340820 38711478 39052298 97783505 54701705 54701705 340820 38669784 39010604 93712309 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 C WILL NOT EQUAL SCHEDULE D, PART V, LINE 1G, COLUMN D. 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 (34%), GENERAL OPERATIONS (33%), 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 $38,669,784 AMORTIZATION OF PRIOR SERVICE CREDIT 987,134 DEFINED-BENEFIT PLAN NET LOSS ARISING DURING THE PERIOD (945,440) TOTAL $38,711,478 SCHEDULE D, PART XII, LINE 4B RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS: GRANTS & SCHOLARSHIPS $38,669,784 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 211804 East Asia and the Pacific Program Services EDUCATION 7991 Sub-Saharan Africa Program Services EDUCATION 89908 Central America and the Caribbean Program Services EDUCATION 150 North America Program Services EDUCATION 4325 Russia and the Newly Independent States Program Services EDUCATION 208 South America Program Services EDUCATION 1120 Central America and the Caribbean Investments 16572707 16888213 16888213 true false true true true false GOLF TEAM 15400 8471 6929 909 3120 2400 2042 FOOTBALL TEAM 32476 25899 6577 560 3200 2475 902 0 47876 34370 13506 1469 6320 4875 2944 15608 -2102 true INSTITUTIONAL SCHOLARSHIPS & AWARDS 1847 35151897 ENDOWED & OTHER SHOLARSHIPS 635 3517887 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 245261 0 0 0 21848 0 17850 0 19807 0 304766 0 0 0 DARREL KITCHEN JAN - OCT VP BUSINESS & FINANCE 115385 0 0 0 27757 0 10208 0 10540 0 163890 0 0 0 CHRIS DUNCAN PROVOST 155824 0 0 0 18788 0 12600 0 16859 0 204071 0 0 0 RICHARD MICKOOL CIO 145674 0 0 0 7650 0 10710 0 818 0 164852 0 0 0 SCHEDULE J, PART I, LINE 1A OTHER BENEFITS: DARRELL KITCHEN RECEIVES A CLUB MEMBERSHIP, WHICH IS INCLUDED IN HIS TAXABLE COMPENSATION. 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 $36,020, 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. A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756BPC8 2005-05-05 11367477 CONSTRUCTION OF RESIDENCE HALLS false true false A 0 0 11367477 816000 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 R, PART IV, LINE 2C THE REBATE COMPUTATION WAS PERFORMED ON MAY 17 2010. NOT REQUIRED NOT REQUIRED 40934 MERIT,NEED-BASE EDUCATIONAL SCHOLARSHIPS ANDREW BELL BOARD MEMBER 529768 SEE ATTACHED false FINANCIAL AID TO INTERESTED PERSONS AND/OR FAMILY MEMBERS SCHEDULE L, PART III: 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. BUSINESS TRANSACTIONS WITH INTERESTED PERSONS SCHEDULE L, PART IV, LINE 1: ANDREW BELL, BOARD MEMBER, WORKS FOR BROWER INSURANCE. BROWER INSURANCE IS AN INSURANCE PROVIDER FOR WITTENBERG UNIVERSITY. X 44 943453 STOCK QUOTE X ATHLETIC APPAREL 1 2145 FMV X GOLF PACKAGE/ACCESSORIES 9 9 FMV X GIFT BASKETS 3 3 FMV X GIFT CERTIFICATES 3 3 FMV X EVENT TICKETS 2 2 FMV 0 false true true 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, LINE 2 FAMILY/BUSINESS RELATIONSHIPS AMONGST OFFICERS, DIRECTORS, TRUSTEES: DARRELL KITCHEN HAS A BUSINESS RELATIONSHIP WITH ANDREW BELL AND ALICIA HUPP. FORM 990, PART VI, LINES 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, 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. FORM 990, PART VI, LINE 19 AVAILABILITY OF GOVERNING DOCUMENTS, COI POLICY, AND 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: DEFINED-BENEFIT PLAN NET GAIN ARISING DURING THE PERIOD: 945,440 AMORTIZATION OF PRIOR SERVICE CREDIT (987,134) TOTAL $( 41,694) CHARITABLE REMAINDER TRUSTS (7) 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 FL 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