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        <BookValueAmt>568041</BookValueAmt>
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        <DepreciationAmt>38845000</DepreciationAmt>
        <BookValueAmt>35089350</BookValueAmt>
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      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>21307076</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>19181598</DepreciationAmt>
        <BookValueAmt>2125478</BookValueAmt>
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      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>1318443</OtherCostOrOtherBasisAmt>
        <BookValueAmt>1318443</BookValueAmt>
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      <TotalBookValueLandBuildingsAmt>39101312</TotalBookValueLandBuildingsAmt>
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        <Desc>REAL ESTATE</Desc>
        <BookValueAmt>770603</BookValueAmt>
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      <OtherAssetsOrgGrp>
        <Desc>CASH VALUE OF LIFE INSURANCE</Desc>
        <BookValueAmt>437707</BookValueAmt>
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      <OtherAssetsOrgGrp>
        <Desc>BENEFICIAL INTEREST IN TRUSTS</Desc>
        <BookValueAmt>5284644</BookValueAmt>
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      <TotalBookValueOtherAssetsAmt>6492954</TotalBookValueOtherAssetsAmt>
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        <Desc>DEPOSITS &amp; PREPAID FEES</Desc>
        <Amt>285372</Amt>
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        <Desc>FEDERAL ADVANCES FOR STUDENTS</Desc>
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      <TotalRevEtcAuditedFinclStmtAmt>20999558</TotalRevEtcAuditedFinclStmtAmt>
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      <OtherRevenueAmt>305965</OtherRevenueAmt>
      <RevenueNotReportedAmt>938611</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>20060947</RevenueSubtotalAmt>
      <OtherRevenuesNotIncludedAmt>13881490</OtherRevenuesNotIncludedAmt>
      <RevenueNotReportedFinclStmtAmt>13881490</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>33942437</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>21317175</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>305965</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>305965</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>21011210</ExpensesSubtotalAmt>
      <OtherExpensesNotIncludedAmt>13881490</OtherExpensesNotIncludedAmt>
      <ExpensesNotRptFinclStmtAmt>13881490</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>34892700</TotalExpensesPerForm990Amt>
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        <FormAndLineReferenceDesc>Schedule D, Part X, Line 2 ASC 740 FOOTNOTE</FormAndLineReferenceDesc>
        <ExplanationTxt>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 DISCLOSE IN THE FINANCIAL STATEMENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part III, Line 4 Collections of art - description of collections</FormAndLineReferenceDesc>
        <ExplanationTxt>BLUFFTON UNIVERSITY CAPITALIZES CONTRIBUTIONS OF ART AND SIMILAR ASSETS WHEN RECEIVED. THESE COLLECTIONS ARE HELD FOR THE EDUCATION OF THE BLUFFTON COMMUNITY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part V, Line 4 Intended uses of endowment funds</FormAndLineReferenceDesc>
        <ExplanationTxt>THE UNIVERSITY'S ENDOWMENT FUND IS DESIGNATED FOR SCHOLARSHIPS, FUTURE CAPITAL EXPANSION, AND MAINTENANCE OF CURRENT FACILITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990</FormAndLineReferenceDesc>
        <ExplanationTxt>COST OF GOODS SOLD - 294729 SPECIAL EVENTS EXPENSE - 11236</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements</FormAndLineReferenceDesc>
        <ExplanationTxt>STUDENT FINANCIAL AID - 13881490</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990</FormAndLineReferenceDesc>
        <ExplanationTxt>COST OF GOODS SOLD - 294729 SPECIAL EVENTS EXPENSE - 11236</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements</FormAndLineReferenceDesc>
        <ExplanationTxt>STUDENT FINANCIAL AID - 13881490</ExplanationTxt>
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      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
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      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
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        <FormAndLineReferenceDesc>Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY</FormAndLineReferenceDesc>
        <ExplanationTxt>THE RACIALLY NONDISCRIMINATION POLICY IS PUBLICLY DISPLAYED ON THE UNIVERSITY WEBSITE, HANDBOOKS AND HANDOUTS TO BOTH CURRENT AND POTENTIAL STUDENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT</FormAndLineReferenceDesc>
        <ExplanationTxt>BLUFFTON UNIVERSITY PARTICIPATES IN STUDENT AID PROGRAMS PROVIDED BY THE FEDERAL GOVERNMENT.</ExplanationTxt>
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        <Event1Nm>GOLF OUTING</Event1Nm>
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        <CharitableContriEvent1Amt>19607</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>6500</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>3150</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>6256</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>1318</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>500</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>12</OtherDirectExpensesEvent1Amt>
        <GrossRevenueEvent2Amt>0</GrossRevenueEvent2Amt>
        <GrossRevenueOtherEventsAmt>0</GrossRevenueOtherEventsAmt>
        <GrossReceiptsTotalAmt>26107</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>19607</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>6500</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>3150</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>6256</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>1318</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>500</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>12</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>11236</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-4736</NetIncomeSummaryAmt>
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      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>BLUFFTON UNIVERSITY STUDENT AID PROGRAM</GrantTypeTxt>
        <RecipientCnt>715</RecipientCnt>
        <CashGrantAmt>13881490</CashGrantAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds.</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AWARDING OF FINANCIAL AID STARTS AFTER A STUDENT IS ACCEPTED INTO BLUFFTON UNIVERSITY. THOSE STUDENTS WHO NEED FINANCIAL SUPPORT HAVE TO FILE AN APPLICATION FOR FEDERAL STUDENT AID. BLUFFTON UNIVERSITY OFFERS UNIVERSITY FUNDS, STATE AND FEDERAL GRANTS AND STUDENT LOANS. NEED-BASED FINANCIAL AID GRANTS ARE AWARDED BASED ON THE CALCULATIONS FROM FAFSA AND THE RESULTING FINANCIAL NEED OF THE STUDENTS. ACADEMIC SCHOLARSHIPS ARE DETERMINED AT THE TIME OF ACCEPTANCE AND BASED OFF OF HIGH SCHOOL GPA AND STANDARDIZED TEST SCORES OR TRANSFERRING GPA.</ExplanationTxt>
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      <HousingAllowanceOrResidenceInd>X</HousingAllowanceOrResidenceInd>
      <WrittenPolicyRefTAndEExpnssInd>true</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>true</SubstantiationRequiredInd>
      <WrittenEmploymentContractInd>X</WrittenEmploymentContractInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
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      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
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        <PersonNm>JANE WOOD</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>24500</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>8080</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>9240</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>243251</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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        <FormAndLineReferenceDesc>Schedule J, Part I, Line 1a Housing allowance or residence for personal use</FormAndLineReferenceDesc>
        <ExplanationTxt>JANE M WOOD, PRESIDENT OF THE UNIVERSITY, WAS GIVEN A HOUSING ALLOWANCE IN THE AMOUNT OF $24,500. THE ALLOWANCE DOES NOT MEET THE SECT. 119 EXCLUSION AND, AS SUCH, IS INCLUDED IN TAXABLE WAGES AND REPORTED ON PT. II, COLUMN (B)(III).</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b Review of form 990 by governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS THOROUGHLY REVIEWED BY THE ORGANIZATION'S VICE PRESIDENT OF FISCAL AFFAIRS. FORM 990 IS ALSO REVIEWED BY AN INDEPENDENT ACCOUNTING FIRM. PRIOR TO FILING, THE GOVERNING BODY WAS PROVIDED A COMPLETE COPY OF THE 990 WITH THE EXCEPTION OF THE NAMES AND ADDRESSES IN THE CONTRIBUTOR'S LISTING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c Conflict of interest policy</FormAndLineReferenceDesc>
        <ExplanationTxt>A QUESTIONNAIRE IS SENT OUT ANNUALLY TO ALL OFFICERS, DIRECTORS OR TRUSTEES, AND KEY EMPLOYEES TO DISCLOSE PERSONAL AND BUSINESS RELATIONSHIPS. THE QUESTIONNAIRES ARE REVIEWED ANNUALLY BY THE PRESIDENT OF THE UNIVERSITY. 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 RELATED TRANSACTIONS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a Process to establish compensation of top management official</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT AND THE OFFICERS SEND A REQUEST TO THE BOARD OF DIRECTORS. THE BOARD REVIEWS THE REQUEST WHILE TAKING INTO ACCOUNT THE UNIVERSITY BUDGET AND THE COMPENSATION FIGURES OF COMPARABLE NOT-FOR-PROFIT COLLEGES AND UNIVERSITIES. ULTIMATE APPROVAL RESTS WITH THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19 Required documents available to the public</FormAndLineReferenceDesc>
        <ExplanationTxt>BLUFFTON UNIVERSITY KEEPS COPIES OF THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ON SITE AND ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9 Other changes in net assets or fund balances</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS - 373887;</ExplanationTxt>
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          <BusinessNameLine1Txt>CHARITABLE REMAINDER TRUSTS (1)</BusinessNameLine1Txt>
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        <PrimaryActivitiesTxt>CHAR RMNDR TR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
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      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
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      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
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