2014-05-02T06:25:10-05:00 2013-06-30 ERNST & YOUNG US LLP 41 SOUTH HIGH STREET STE 1100 COLUMBUS OH 432153400 990 2012-07-01 237179567 COLLEGE OF MOUNT ST JOSEPH % ANNE MARIE WAGNER CFO COLL 5132444711 5701 DELHI ROAD Suite CINCINNATI OH 452331670 ANNE MARIE WAGNER 2014-05-01 6142245678 2012 2015-11-30 17:44:51Z Tony Aretz 5701 Delhi Rd Cincinnati OH 45233 71964803 false X msj.edu X 1972 OH SEE SCHEDULE O 31 27 1345 15 37415 -9809 4844741 3326375 48082457 47495833 1246322 2502664 314015 281087 54487535 53605959 12525936 13617993 0 0 25396855 25474866 0 0 875401 13050408 13917930 50973199 53010789 3514336 595170 79029129 81400177 24243098 23437354 54786031 57962823 X THE COLLEGE OF MOUNT ST. JOSEPH IS A CATHOLIC ACADEMIC COMMUNITY GROUNDED IN THE SPIRITUAL VALUES AND VISION OF ITS FOUNDERS, THE SISTERS OF CHARITY. THE COLLEGE EDUCATES ITS STUDENTS THROUGH INTERDISCIPLINARY LIBERAL ARTS AND PROFESSIONAL CURRICULA EMPHASIZING VALUES, INTEGRITY AND SOCIAL RESPONSIBILITY. MEMBERS OF THE COLLEGE COMMUNITY EMBRACE: EXCELLENCE IN ACADEMIC ENDEAVORS; INTEGRATION OF LIFE AND LEARNING; RESPECT AND CONCERN FOR ALL PERSONS; DIVERSITY OF CULTURES AND BELIEFS; SERVICE TO OTHERS. false false 29304021 13617993 36476216 UNDERGRADUATE EDUCATION: The College's undergraduate academic progrAMS inspire excellence, intellectual challenge, and real life experiences. We offer majors in Business, Behavioral and Natural Sciences, Education, Health Sciences, and Arts and Humanities. In addition, students have the opportunity to expand learning beyond the classroom through study abroad, cooperative education, and service learning. The College offers programs tailored to traditional, adult, and part-time students. 12288389 0 3256569 STUDENT AND RESIDENCE LIFE: Includes admission and enrollment of students, as well as personal and career support. Also included are various campus activities and 21 athletic programs. Residence life is committed to providing quality housing for full-time single students that enhances the experience of each resident while supporting academic achievement and the mission of the College. 4062044 0 7763048 GRADUATE EDUCATION: Instructing and providing academic support to students and offering masters and doctoral programs. Degree programs include Education, Health Sciences, and Organizational Leadership. 45654454 true true false false false false false false false true true false false false true true true false true false true false false false true false false true true true true false false false false false false false false false true true false false false false true false false false true X 105 0 true 1345 true true true false false false false true true false false false false X 31 27 true false false false true true true true true false false true true true true true true true true false OH X ANNE MARIE WAGNER CFO 5132444711 5701 Delhi Road Cincinnati OH 452331670 Linda Antus 1.0 X 0 0 0 Joanne M Burrows SC 1.0 X 0 0 0 Barbara Davis SC 1.0 X 0 0 0 George S Elliot 1.0 X 0 0 0 Michael J Habel 1.0 X 0 0 0 Mary E Ivers 1.0 X 0 0 0 Frank G Julian 1.0 X 0 0 0 Mary Denise Kuprionis 1.0 X 0 0 0 Michael T LaRosa 1.0 X 0 0 0 Tim Massa 1.0 X 0 0 0 Judith Metz SC 1.0 X 0 0 0 Jason P Niehaus 1.0 X 0 0 0 E Richard Oberschmidt Esq 1.0 X 0 0 0 Bernadette L Plair 1.0 X 0 0 0 John S Prout 1.0 X 0 0 0 Toby P Rau 1.0 X 0 0 0 Lisa Sanger 1.0 X 0 0 0 Thomas J Schiller 1.0 X 0 0 0 Mary Dolores Schneider SC 1.0 X 0 0 0 Timothy J Schroeder 1.0 X 0 0 0 Bernard P Suer 1.0 X 0 0 0 Mark Weadick 1.0 X 0 0 0 Patricia Wittberg SC 1.0 X 0 0 0 Georgine B Wolohan 1.0 X 0 0 0 Donald B Bush 1.0 X X 0 0 0 Kenneth W Stecher 1.0 X X 0 0 0 Martin F Hollenbeck 1.0 X 0 0 0 Catherine Kirby SC 1.0 X 0 0 0 Janis C Ross 1.0 X 0 0 0 John Young 1.0 X 0 0 0 Tony Aretz 48.0 X X 231846 0 80556 Anne Marie Wagner 48.0 X 136867 0 13280 Darla Vale 48.0 X 111480 0 22106 Keith Weber 48.0 X 109409 0 21692 Alan Decourcy 48.0 X 119478 0 30833 Douglas Frizzell 48.0 X 104642 0 24505 Charles Kroncke 48.0 X 102272 0 22608 915994 0 215580 7 false true false Messer Construction Co 5158 Fishwick Dr Cincinnati OH 45216 construction 923976 AVI Food Systems 2590 Elm Road NE Warren OH 44483 Catering Services 1065090 Jenzabar 101 Huntington Avenue Suite 2200 Boston MA 41076 software maintenance 296859 Belltower Advertising 322 Fairfield Avenue BELLEVUE KY 41073 Advertising 260311 Imbus Roofing 5 Charlin Dr Wilder KY 41076 Roofing 293968 15 193688 816645 582018 1734024 196694 3326375 Undergraduate Education 611310 36476216 36476216 0 0 Student and Resident Life 611310 3256569 3256569 0 0 Graduate Education 611310 7763048 7763048 0 0 47495833 603999 603999 0 0 0 0 0 20147640 18248975 1898665 1898665 1898665 41470 193688 109869 -68399 -68399 0 0 FACILITIES RENTAL 531190 222565 0 37415 185150 BOOKSTORE 611710 44189 0 0 44189 Other 900099 82732 0 0 82732 349486 53605959 47495833 37415 2746336 X 500000 500000 13117993 13117993 0 0 0 0 475424 0 475424 0 0 0 0 0 19828605 17263505 1982794 582306 1011504 887944 94951 28609 2730894 2397304 256351 77239 1428439 1253949 134089 40401 0 0 0 0 56570 0 56570 0 166670 0 166670 0 0 0 0 0 0 0 22019 0 22019 0 1053639 774932 236155 42552 1270852 1257286 11176 2390 2500483 1436250 975745 88488 266576 254420 12156 0 0 0 0 0 560856 398328 161972 556 631404 620617 2421 8366 0 0 0 0 396024 375288 16242 4494 577975 0 577975 0 0 0 0 0 4111872 2836503 1275369 0 406646 406646 0 0 BOARD AND FOOD COURT EXPENSES 862173 862173 0 0 Library Books & Software 300883 300883 0 0 Bad Debts Expense 690314 690314 0 0 OTHER 42974 20119 22855 0 53010789 45654454 6480934 875401 0 3974789 4602550 3918689 3481323 3888080 1923319 799180 705842 0 0 0 0 1507071 1352994 0 3696 1035460 741820 76477785 48824521 27409783 27653264 33980021 38018756 2103856 2459493 0 0 0 0 412200 457120 79029129 81400177 2069674 3262135 1569712 1564101 4356713 4176589 14315000 13010000 0 0 0 0 0 0 0 0 1931999 1424529 24243098 23437354 X 30256868 31381991 9013887 10247539 15515276 16333293 54786031 57962823 79029129 81400177 X 595170 2186615 395007 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29089627 1365648 3884852 654947 689047 32996133 27439889 2569414 77281 668477 328480 29089627 20998938 1724204 5612498 591804 303947 27439889 19384081 827874 1621878 621148 213747 20998938 24872334 333038 -3579564 606124 1635643 19384041 0.27000 0.48000 0.25000 false false 0 1937404 1937404 0 14938901 6493046 8445855 0 34098305 24856747 9241558 0 14390891 11883185 2507706 0 11112284 5591543 5520741 27653264 0 Deposits 376103 Financial Instrument Liability 1048426 1424529 X 56297450 2186615 504876 2691491 53605959 53605959 53120658 109869 109869 53010789 53010789 Schedule D, Part V, Line 4 Intended use of endowment funds THE COLLEGE'S ENDOWMENT FUND IS PRIMARILY USED TO FUND SCHOLARSHIPS/AID TO STUDENTS. OTHER USES INCLUDE PLANT OPERATIONS, INSTRUCTIONAL, AND ACADEMIC SUPPORT. 740 FIN 48 (ASC 740) Footnote The College is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. Management is not aware of any course of action or series of events that have occurred that might adversely affect the College's exempt status. The College applies the provisions of FASB ASC 740, Income Taxes, in regards to uncertain tax positions. The College completed an analysis of its tax positions at June 30, 2013 and 2012, and determined that no amounts were required to be recognized in the financial statements. Form 990, Schedule D, Part XI, Line 2d other reconciling items from 990 to financial statements Unrealized Gain on financial instruments-swaps $384,138 change in annuities payable $10,869 Direct Fundraising Expenses $109,869 total $504,876 Form 990, Schedule D, Part XII, Line 2d other reconciling items from 990 to financial statements Direct Fundraising Expenses $109,869 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 THE COLLEGE OF MOUNT ST. JOSEPH IS COMMITTED TO PROVIDING AN EDUCATIONAL AND EMPLOYMENT ENVIRONMENT FREE FROM DISCRIMINATION OR HARASSMENT ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, RELIGION, SEX, AGE, DISABILITY, OR OTHER MINORITY OR PROTECTED STATUS. THIS COMMITMENT EXTENDS TO THE COLLEGE'S ADMINISTRATION OF ITS ADMISSION, FINANCIAL AID, EMPLOYMENT AND ACADEMIC POLICIES, AS WELL AS THE COLLEGE'S ATHLETIC PROGRAMS AND OTHER COLLEGE-ADMINISTERED PROGRAMS, SERVICES, AND ACTIVITIES. THIS IS PUBLISHED ON THE FRONT PAGE OF THE COLLEGE'S WEBSITE AS WELL AS OUR COLLEGE CATALOG. Schedule E, Part I, Line 6a Financial aid or assistance from a government agency The institution receives financial aid from the US Department of Education in the form of College Work Study, Upward Bound, and Supplemental Education Opportunity Grants. East Asia and the Pacific Investments 1417235 Europe (Including Iceland and Greenland) Investments 4077888 South America Investments 167998 North America Investments 179507 5842628 5842628 false false false false false false Schlrshp Bnft 185085 159930 25155 1655 11822 19261 58619 FOOTBALL GOLF 22107 17676 4431 4494 472 3 27966 16082 11884 13492 55 235158 193688 41470 1655 29808 19261 59146 109870 -68400 n/a true Education at Work 4850 Smith Rd Ste 100 Cincinnati OH 45212 454035038 501(c)(3) 500000 Tuition reimburse 1 0 Student Aid 1905 13117993 Form 990, Schedule I description of organization's Procedures for monitoring the use of grants A list of recipients of scholarships, fellowships, and grants is on file at the Institution upon request. Although there may be recipients who are related to the persons having an interest in the organization, such recipients are on an equal, objectively determinable basis with other recipients; that is all students receiving aid are judged worthy by the institution's assessment on the basis of achievement, financial need, and other similar standards. X X X X true true X X X false false false false false false false false false Anne Marie Wagner 136867 0 0 0 0 0 9559 0 3721 0 150147 0 0 0 Alan Decourcy 119478 0 0 0 0 0 8832 0 22001 0 150311 0 0 0 Tony Aretz 214049 0 0 0 17797 0 11935 0 68621 0 312402 0 0 0 Schedule J, Part I, Line 1a SUPPLEMENTAL COMPENSATION INFORMATION Travel for companions: The wife of the President, Terry Aretz, accompanied the President and occasionally presented at conferences where the College had a clear business purpose for participating. Her travel related expenditures were paid for by the College and were included as a taxable fringe benefit to the President. Housing residence for personal use: At the request of the College, the President and his family reside in a home located on campus property. This benefit is reported as a non-taxable fringe benefit to the President. Health or Social Club Dues or Initiation Fees: The College pays the monthly dues associated with the Presidents membership to the local country club. All dues were included as a taxable fringe benefit to the President. Personal Services: The College provides routine custodial and maintenance to the Presidents residence located on campus. The cost of these services was considered a non-taxable fringe benefit to the President. Schedule J, Part I, line 1a Taxable Fringe Benefits President Tony Aretz received the following additional benefits: Car Allowance: $12,000 Use of Private Home on Campus Grounds: $16,800/yr Per independent market analysis Utilities for home use: $5,500/yr estimated per invoices Authorized travel for spouse: $1,262 (taxed and approved by Board of Trustees) Cincinnati Women's Club Membership: $750 (taxed and approved by Board of Trustees) Social Club Membership: $3,415/yr (taxed and approved by Board of Trustees) Misc. Fees paid in support of local Catholic organizations on behalf of the President: $370 (taxed and approved by the Board of Trustees)Tuition Remission per the College Policy: $40,550 total: $80,647 A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756BLX6 2009-07-30 17200000 see part vi false false false A 0 0 17200000 0 0 0 175500 0 0 0 17024450 0 2009 true false true true A false false true true false 0 0.00009 0.00009 false false false false A false false true true 53 Bank 1.3 false 0 true false A false DESCRIPTION OF PURPOSE OF TAX EXEMPT BONDS SCHEDULE K, PART I, LINE A, COLUMN F REVENUE BONDS USED TO REFINANCE PREVIOUS DEBT ISSUED ON 4/1/2004 AND 7/22/2004 AND TO PAY ISSUANCE COSTS. ISSUANCE COSTS FROM PROCEEDS SCHEDULE K, PART II, LINE 7 2009 REPRESENTS THE YEAR IN WHICH REFINANCING OF THE BOND WAS COMPLETE. CONSTRUCTION WAS SUBSTANTIALLY COMPLETE IN 2005 UNDER THE ORIGINAL TAX-EXEMPT BOND ISSUE. CREDIT ENHANCEMENT FROM PROCEEDINGS SCHEDULE K, PART II, LINE 8 2009 REPRESENTS THE YEAR IN WHICH REFINANCING OF THE BOND WAS COMPLETE. CONSTRUCTION WAS SUBSTANTIALLY COMPLETE IN 2005 UNDER THE ORIGINAL TAX-EXEMPT BOND ISSUE. BOND ISSUE VARIABLE RATE SCHEDULE K, PART IV, LINE 2 THE BOND ISSUANCE IS COMPRISED OF THE FOLLOWING: SERIES B OF THE BONDS ARE VARIABLE: $10,000,000 SERIES A OF THE BONDS ARE FIXED: $7,200,000 HEDGE PROVIDER Schedule K, Part IV, Line 4 There is a second qualified hedge provideD by US Bank with a term of 6.3 years. MESSER CONSTRUCTION Bernard Suer, BD. Member 923976 Construction Projects complete false US BANK Toby Rau, BD. Member 1892226 Banking, loans, investment man false FIFTH THIRD BANK Tom Schiller, BD. Member 360392 Banking, loans, and investment false X 13 166699 cost/selling price X 36 4170 cost/selling price X In-Kind Hospitality 1 4200 cost/selling price X In-Kind Print & Ads 3 17500 cost/selling price X In-Kind Misc. 10 4125 cost/selling price false false false Form 990, Part I, Line 1 organization's mission THE COLLEGE OF MOUNT ST. JOSEPH IS A CATHOLIC ACADEMIC COMMUNITY GROUNDED IN THE SPIRITUAL VALUES AND VISION OF ITS FOUNDERS, THE SISTERS OF CHARITY. THE COLLEGE EDUCATES ITS STUDENTS THROUGH INTERDISCIPLINARY LIBERAL ARTS AND PROFESSIONAL CURRICULA EMPHASIZING VALUES, INTEGRITY AND SOCIAL RESPONSIBILITY. MEMBERS OF THE COLLEGE COMMUNITY EMBRACE: EXCELLENCE IN ACADEMIC ENDEAVORS; INTEGRATION OF LIFE AND LEARNING; RESPECT AND CONCERN FOR ALL PERSONS; DIVERSITY OF CULTURES AND BELIEFS; SERVICE TO OTHERS. form 990, part i, line 6 volunteers THERE WERE 15 VOLUNTEERS IN COACHING SPOTS FOR THE COLLEGE'S ATHLETIC DEPARTMENT. form 990, part vi, question 2 THE COLLEGE IS AWARE OF RELATIONSHIPS BETWEEN MEMBERS OF THE BOARD OF TRUSTEES, THEIR COMPANIES, AND OTHER BOARD MEMBERS AND THEIR COMPANIES BUT CONSIDERS THESE RELATIONSHIPS FOCUSED ON SERVICES NORMAL IN THE COURSE OF BUSINESS. MICHAEL HABEL AND DONALD BUSH, TRUSTEES, HAVE A BUSINESS RELATIONSHIP. TOBY RAU, TRUSTEE, HAS BUSINESS RELATIONSHIPS WITH DONALD BUSH AND TOM SCHILLER, TRUSTEES. Form 990, Part VI, Line 6 Members or stockholders THE MEMBERS OF THE COLLEGE CORPORATION ARE THE MEMBERS OF THE CORPORATION BOARD FOR SPONSORED MINISTRIES APPOINTED BY THE SISTERS OF CHARITY OF CINCINNATI, OHIO. Form 990, Part VI, Line 7a Power to elect or appoint members The Board of Trustees of the College are elected by the members of the Corporation Board for sponsored ministries of the Sisters of Charity of Cincinnati, OH. Form 990, Part VI, Line 7b Decisions reserved to members or stockholders The Sisters of Charity of Cincinnati, Ohio is the sponsoring order of the College. Certain recommendations from the Board of Trustees (such as the election or removal of the CEO) must be approved by the Sisters of Charity Corporation Board. Other approval powers vested in the Sisters of Charity Leadership Council include any changes to the Mission, Philosophical direction or purposes; establishing separate corporations; adoption repeal, or amendment of the Articles of Incorporation or code of regulation; acquiring capital financing and the amortization of debt; the purchase, sale, lease, or disposition of real property or other assets or the incurring of debt or other obligations that exceed the monetary limit set annually by the Leadership Council; appointment of external auditors; or any items in the Capital or Operating budget inferring a subsidy from congregational funds. Form 990, Part VI, Line 11b Process used to review the Form 990 Draft copies of the Form 990 are presented to the audit/finance committee and/or the executive committee of the Board of Trustees for the review prior to filing. After discussion, modifications or changes are incorporated into the draft. This revised draft is then presented to the full Board of Trustees for review and discussion. Open items after this discussion will be taken back to the executive committee of the Board for final approval. Once it has been approved, it will be made available to the entire Board of Trustees before filing. Form 990, Part VI, Line 12c Monitoring and enforcement of compliance with conflict of interest policy ALL OFFICERS, TRUSTEES, AND EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST POLICY STATEMENT ANNUALLY. THE CHIEF COMPLIANCE OFFICER IS RESPONSIBLE FOR DISTRIBUTION, COLLECTION, AND REVIEW OF ALL COMPLETED STATEMENTS. UPON REVIEW, OFFICER, DIRECTOR, AND TRUSTEE STATEMENTS ARE FORWARDED TO THE AUDIT/FINANCE COMMITTEE CHAIR FOR FURTHER REVIEW AND DOCUMENTATION OF ANY CONFLICTS. A CONFLICT IS DETERMINED TO EXIST WHEN A PERSON HAS A BUSINESS RELATIONSHIP WITH THE COLLEGE EITHER PERSONALLY OR THROUGH HIS OR HER EMPLOYER. ANYONE WHO HAS BEEN DETERMINED TO HAVE A CONFLICT SHALL RECUSE HIS OR HER SELF FROM VOTES RELATING TO THE CONFLICT. SUCH RECUSAL IS DOCUMENTED IN BOARD MINUTES. Form 990, Part VI, Line 15 Process for determining compensation THE CHAIR OF THE BOARD OF TRUSTEES DISTRIBUTED TO THE INDEPENDENT MEMBERS OF THE EXECUTIVE COMMITTEE COMPARISON SALARY DATA FOR THE PRESIDENT OF THE COLLEGE AND ITS CABINET MEMBERS. THE COMMITTEE REVIEWED AND DISCUSSED THE DATA, COMPARED IT WITH THE ACTUAL SALARY AMOUNTS AND UNANIMOUSLY AGREED THE SALARIES WERE REASONABLE AND FAIR. THIS PROCESS IS DONE ANNUALLY. Form 990, Part VI, Line 19 Process for making documents available to the public THE COLLEGE WILL DISCLOSE REFERENCED DOCUMENTS TO THE PUBLIC UPON REQUEST. Form 990, part xi, line 9 other changes in net assets or fund balances unrealized gain on financial instruments-swaps $384,138 changes in annuities payable $10,869 total $395,007 Sisters of Charity of Cincinnati 5900 Delhi Rd Cincinnati OH 45051 310537158 Religious Com OH 501(c)(3) 1 NA false false false true false false false false false true true false false false true false false false false