2015-01-13T07:57:27-06:00 2014-04-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2013-05-01 344427516 TIFFIN UNIVERSITY % ROBERT G WATSON TIFF 4194483278 155 MIAMI STREET Suite TIFFIN OH 448832161 LEON L WYDEN VP - FINANCE & ADMINISTRATION 4194483278 2015-03-15 true Joyce A Dulworth P00151125 4194483278 2013 2016-02-25 16:41:14Z PAUL MARION 155 MIAMI STREET TIFFIN OH 448832161 70898593 false X WWW.TIFFIN.EDU X 1888 OH WE ARE A PRIVATE, COEDUCATIONAL UNIVERSITY IN TIFFIN, OHIO. WE OFFER UNDERGRADUATE & GRADUATE DEGREE PROGRAMS FOR MOTIVATED STUDENTS SEEKING REAL WORLD EXPERIENCE. 17 14 1182 17 0 0 1352070 2187360 54647425 61759273 154848 280839 1905470 1647557 58059813 65875029 17166507 18838468 0 0 19591937 22476119 0 0 953253 16691649 21989339 53450093 63303926 4609720 2571103 77975978 82310302 39993958 41270425 37982020 41039877 X THE MISSION OF TIFFIN UNIVERSITY IS TO OFFER QUALITY, PROFESSIONALLY-FOCUSED, LEARNING-CENTERED UNDERGRADUATE AND GRADUATE DEGREE PROGRAMS AND LIFE-LONG LEARNING OPPORTUNITIES TO PREPARE TRADITIONAL COLLEGE-AGE STUDENTS AND ADULT STUDENTS FOR SUCCESSFUL CAREERS AND FOR PRODUCTIVE AND SATISFYING LIVES OF EXCELLENCE, LEADERSHIP AND SERVICE. FURTHERMORE, WE WORK WITH EMPLOYERS AND SPECIFIC PROFESSIONS TO ANTICIPATE, DESIGN, AND DELIVER EFFECTIVE ACADEMIC PROGRAMS THAT REFLECT EVOLVING PROFESSIONAL NEEDS AND INTELLECTUAL REQUIREMENTS OF THE FUTURE. false false 55215446 18838468 63372101 STUDENTS HAVE ACCESS TO SOME OF THE BEST UNDERGRADUATE, GRADUATE, AND DEGREE COMPLETION PROGRAMS AND CAN DECIDE WHETHER TO PURSUE THEIR DEGREE ON CAMPUS, ONLINE, OR ENJOY A LITTLE BIT OF BOTH. SOME OF OUR MOST POPULAR PROGRAMS, MANY OF WHICH ARE NATIONALLY RECOGNIZED, INCLUDE HOMELAND SECURITY/TERRORISM; SPORTS AND RECREATION MANAGEMENT; COMMUNICATION; AND BUSINESS MANAGEMENT, TO NAME A FEW. 55215446 true true false false false false false true false true true false false false true false true false true false true false false false true false false false true true true false false false false false true false true false false true false false false false false false false false true 113 0 true 1182 true false false false false false true true false false false false X 17 14 false false false false false false false true true false false false true true true true true true true true true X ROBERT G WATSON 4194483278 155 MIAMI STREET TIFFIN OH 448832161 LARRY ADELSPERGER TRUSTEE 1.0 X 0 0 0 TERRY COLLINS TRUSTEE 1.0 X 0 0 0 JOSEPH HARRIS TRUSTEE 1.0 X 0 0 0 ROBERT HISRICH TRUSTEE 1.0 X 0 0 0 GARY HEMINGER TRUSTEE, BOARD CHAIR 1.0 X X 0 0 0 CLAIRE JOHANSEN TRUSTEE, BOARD VICE CHAIR 1.0 X X 0 0 0 DIANA KIRK TRUSTEE 1.0 X 0 0 0 MICHAEL KLEPPER TRUSTEE 1.0 X 0 0 0 JANICE HILLIARD TRUSTEE 1.0 X 0 0 0 DAVID MITCHELL TRUSTEE 1.0 X 0 0 0 FRANK MURPHY TRUSTEE 1.0 X 0 0 0 TIMOTHY PARADISO TRUSTEE 1.0 X 0 0 0 WILLIAM REINEKE SR TRUSTEE, BOARD SECRETARY 1.0 X X 0 0 0 MICHAEL SPRAGG TRUSTEE 1.0 X 0 0 0 REGINALD WILKINSON TRUSTEE 1.0 X 0 0 0 FRED ZOELLER TRUSTEE 1.0 X 0 0 0 DAVID HAYES TRUSTEE 1.0 X 0 0 0 PAUL MARION PRESIDENT 55.0 X 356396 0 29051 CHARLES CHRISTENSEN VICE PRESIDENT 55.0 X 138135 0 10427 RON SCHUMACHER VICE PRESIDENT 55.0 X 127431 0 23986 LEON WYDEN VICE PRESIDENT/TREASURER 55.0 X 138374 0 24972 LORI HALL VICE PRESIDENT 55.0 X 105154 0 22484 JUDITH MURRY VICE PRESIDENT - LEFT IN 2013 55.0 X 156991 0 18830 JOHN MILLAR PROFESSOR 55.0 X 114018 0 8752 1136499 0 138502 7 false true false AVI FOODSYSTEMS INC 2590 ELM ROAD NE WARREN OH 44483 FOOD SERVICE 2038501 ELLUCIAN COMPANY LP 62578 COLLECTION CENTER DR CHICAGO IL 60693 ITS SERVICE 999930 DAC GROUP PO BOX 842862 BOSTON MA 02284 CPL MARKETING 732808 JENNER BLOCK LLP 353 N CLARK ST CHICAGO IL 60654 LEGAL SERVICE 473642 UNIVERSITY HOUSING SOLUTIONS 70 PARK AVENUE WEST MANSFIELD OH 44902 RESIDENTIAL LEASING 437250 36 47300 285714 1854346 1165621 2187360 STUDENT TUITION & FEES 611600 51132338 51132338 RESIDENCE HALL 611600 5118596 5118596 HEALTH SERVICES 611600 44181 44181 OTHER INCOME 611600 538101 538101 ALTIUS TUITION & FEES 611600 4926057 4926057 61759273 251876 251876 0 0 45961 45961 0 45961 45961 945186 916223 28963 28963 28963 22575 47300 33807 -11232 -11232 0 5686362 4073534 1612828 1612828 0 65875029 63372101 315568 0 18838468 18838468 0 0 928806 138135 663240 127431 0 17759533 16264007 1162654 332872 732396 614763 93212 24421 1674857 1504962 134626 35269 1380527 1167658 170010 42859 0 738444 738444 217903 217903 0 0 0 1779086 757530 967192 54364 958056 906548 18269 33239 4489578 2583726 1733801 172051 295440 30090 254146 11204 0 3042747 2666157 371734 4856 398149 336318 41072 20759 0 136102 112449 22793 860 1238629 1202617 36012 0 2799883 2659022 140861 508285 221924 286361 LIBRARY MEMBERSHIP FEES 173360 98335 51212 23813 STUDENT PROGRAM EXPENSES 5098718 4997778 31685 69255 HEALTH SERVICE EXPENSES 114959 114959 63303926 55215446 7135227 953253 1040 1040 9627479 12203261 258812 192907 574160 1415017 0 0 0 0 1892307 809581 484453 390291 0 0 77036535 18882972 56660973 58153563 7113660 7539081 0 0 0 0 0 0 1363094 1605561 77975978 82310302 5462056 8393643 0 0 552115 668702 10470000 30066676 0 0 0 0 21592164 1578897 0 0 1917623 562507 39993958 41270425 X 32508393 35371190 1098106 1257484 4375521 4411203 37982020 41039877 77975978 82310302 X 2571103 280394 206360 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 39817 X X X false 7592542 25657 485434 123847 7979786 7092014 124713 531899 156084 7592542 5279642 1949162 -11835 124955 7092014 4973932 14578 388967 97835 5279642 4366832 39957 682988 115845 4973932 0.34840 0.09880 0.55280 true false 5903852 5903852 51861091 8986069 42875022 10483617 8088713 2394904 8787975 1808190 6979785 58153563 0 FUNDS HELD FOR OTHERS 562507 562507 51424296 280394 4107341 4387735 47036561 18838468 18838468 65875029 48572799 4107341 4107341 44465458 18838468 18838468 63303926 PART III, LINE 4 DESCRIPTION OF ART COLLECTIONS TIFFIN UNIVERSITY CAPITALIZES CONTRIBUTIONS OF ART AND SIMILAR ASSETS WHEN RECEIVED. THESE COLLECTIONS ARE HELD FOR THE EDUCATION OF THE TIFFIN COMMUNITY. PART V, LINE 4 THE UNIVERSITY'S ENDOWMENT FUND IS DESIGNATED FOR SCHOLARSHIPS, FUTURE CAPITAL EXPANSION PROJECTS, AND MAINTENANCE OF CURRENT FACILITIES. ASC (740) FOOTNOTE 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. PART XI LINE 2D COST OF GOODS SOLD $4,073,534 SPECIAL EVENTS EXPENSE $33,807 TOTAL: $4,107,341 PART XI Line 4B Student Aid and Discounts $18,838,468 Part XII LINE 2D COST OF GOODS SOLD $4,073,534 SPECIAL EVENTS EXPENSE $33,807 TOTAL: $4,107,341 PART XII LINE 4B Student Aid and Discounts $18,838,468 true true true true true true true false false false false false false false false true false true QUESTION 3 NEWSPAPERS, CATALOGS, INTERNET WEB PAGE, AND ADVERTISING MEDIA CONTAIN TIFFIN UNIVERSITY'S RACIALLY NON-DISCRIMINATORY POLICY EITHER PUBLISHED OR BROADCASTED FOR STUDENT RECRUITMENT, REGISTRATION OR RETENTION AND PERSONNEL RECRUITMENT. QUESTION 6A Tiffin University receives financial aid from the following government agencies: U.S. Department of Treasury, U.S. Department of Education, State of Ohio Department of Education, Ohio Tuition Trust, Pennsylvania Higher Education, and Veterans Administration. Europe (Including Iceland and Greenland) Program Services US MBA PROGRAM 94112 East Asia and the Pacific Program Services US MBA PROGRAM 24649 118761 118761 false false false false false false GOLF OUTING 69875 47300 22575 18180 6380 7420 1827 0 0 0 0 0 0 0 0 0 0 69875 47300 22575 0 18180 6380 7420 0 1827 33807 -11232 true SCHOLARSHIPS AND DISCOUNTS 2490 18838468 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS TO U.S. MANAGEMENT DETERMINES THE ANNUAL GUIDELINE AMOUNT OF SCHOLARSHIPS AND DISCOUNTS. AWARDS ARE BASED ON VARIOUS CRITERIA AND TRACKED WITH BOARD APPROVED BUDGET. MONTHLY GENERATED REPORTS ARE USED TO MONITOR AWARDS PROGRAM. INDEPENDENT AUDITORS REVIEW ACCURACY OF FINANCIAL AID AWARDS AND RECIPIENTS' RECORDS. FUNDS ARE DISTRIBUTED BASED ON NEED AND MERIT. STUDENT AID IS HANDLED BY THE FINANCIAL AID DEPARTMENT AND CREDITED DIRECTLY TO THE STUDENT ACCOUNT. EACH STUDENT APPLIES FOR FINANCIAL AID BY FILLING OUT A FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA). THE AWARD IS BASED ON THE INFORMATION IN THIS APPLICATION. STUDENTS CAN ALSO APPLY FOR GRANTS AND SCHOLARSHIPS BASED ON ELIGIBILITY. X X X true true X X X X X false false false false false false false false false PAUL MARION PRESIDENT 320798 0 0 0 35598 0 17500 0 11551 0 385447 0 0 0 RON SCHUMACHER VICE PRESIDENT 125448 0 0 0 1983 0 9450 0 14536 0 151417 0 0 0 LEON WYDEN VICE PRESIDENT/TREASURER 137600 0 0 0 774 0 10346 0 14626 0 163346 0 0 0 JUDITH MURRY VICE PRESIDENT - LEFT IN 2013 156664 0 0 0 327 0 10313 0 8517 0 175821 0 0 0 PART I QUESTION 1A PAUL MARION, UNIVERSITY PRESIDENT USES MOHAWK COUNTRY CLUB TO FACILITATE MEETINGS WITH PROSPECTIVE DONORS. THIS IS FOR BUSINESS USE ONLY AND IS SUBSTANTIATED PER THE ACCOUNTABLE PLAN RULES. PRESIDENT PAUL MARION RESIDES IN A UNIVERSITY OWNED HOUSE. THE HOUSE IS REGULARLY USED FOR UNIVERSITY FUNCTIONS INCLUDING RECEPTIONS, DINNERS AND OTHER BUSINESS EVENTS. THE FAIR MARKET VALUE OF THE PRESIDENT'S APARTMENT LOCATED IN THE SECOND LEVEL OF THE HOUSE HAS BEEN INCLUDED ON SCHEDULE J. THE FAIR MARKET VALUE OF THE HOUSING IS INCLUDED ON THE W-2 AS TAXABLE COMPENSATION. PRESIDENT PAUL MARION AND HIS WIFE ATTEND AN ANNUAL CONFERENCE WHICH IS PAID FOR BY THE UNIVERSITY. THE PURPOSES OF THE TRIP ARE BUSINESS RELATED. A OHIO HIGHER EDUCATION FACILITY COMMISSION 386849674 67756BUJ7 2013-06-28 31538190 REFUND PRIOR ISSUE/NEW BUILDINGS false false false A 1471514 0 31538190 0 0 0 0 0 385000 20600000 0 0 2013 true false true true A false false true true false 0.01940 0.00000 0.01940 false false false true A false true true false 0 false 0 false true A true PAUL MARION PRESIDENT Split Dollar Life In X 547792 547792 false true true 547792 FRANK MURPHY TRUSTEE 437250 CAMPUS HOUSING SERVICES false FRANK MURPHY TRUSTEE 20985000 BUILDING PURCHASE false WILLIAM REINEKE TRUSTEE 151437 VEHICLE LEASING false CLAIRE JOHANSEN TRUSTEE 126007 EQUINE FACILITY FEES false PART IV LINES 1 & 2 TIFFIN UNIVERSITY LEASED AN APARTMENT BUILDING FROM FRANK MURPHY FROM APRIL THROUGH JULY OF 2013. THE LEASE PAYMENTS ARE INCLUDED ON LINE 1. THE UNIVERSITY THEN PURCHASED THE BUILDING FROM FRANK MURPHY'S COMPANY. THIS TRANSACTION IS INCLUDED ON LINE 2. X 2 9965 COST X 5000 COST X 2 1150656 FMV false true true PART I LINE 32B THE ORGANIZATION USES A BROKER TO LIQUIDATE CONTRIBUTED SECURITIES. PART VI, QUESTION 1B WILLIAM REINEKE, CLAIRE JOHANSEN AND FRANK MURPHY ARE ALL CONSIDERED NON-INDEPENDENT VOTING MEMBERS OF THE BOARD DUE TO BUSINESS TRANSACTIONS REPORTED ON SCHEDULE L. QUESTION 11 TIFFIN UNIVERSITY'S FORM 990 IS REVIEWED BY THE CONTROLLER AND VICE PRESIDENT OF FINANCE AND ADMINISTRATION. A PUBLIC INSPECTION COPY OF THE FORM 990 IS ALSO PROVIDED TO THE FULL GOVERNING BODY BEFORE FILING. PART VI, QUESTION 12C ANNUAL WRITTEN AND SIGNED DISCLOSURE IS REQUIRED BY EACH OFFICER, TRUSTEE, AND KEY EMPLOYEE ON TIFFIN UNIVERSITY'S CONFLICT OF INTEREST FORM. IF A CONFLICT EXISTS, RESTRICTIONS WILL BE IMPOSED ON PERSONS WITH A CONFLICT SUCH AS PROHIBITING THEM FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTIONS. PART VI, QUESTION 15A THE PRESIDENT'S COMPENSATION IS DETERMINED BY THE BOARD OF TRUSTEES EXECUTIVE COMMITTEE. THE LAST REVIEW OF THE PRESIDENT'S COMPENSATION WAS IN 2013. QUESTION 15B THE OFFICER'S COMPENSATION IS DETERMINED BY THE PRESIDENT. THE LAST REVIEW OF THE OFFICER'S COMPENSATION WAS IN 2013. PART VI, QUESTION 19 TIFFIN UNIVERSITY KEEPS ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ON SITE, AND THEY ARE MADE AVAILABLE UPON REQUEST. PART XI, LINE 9 CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENTS $260,563 CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST 10,025 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -64,228 TOTAL: $206,360