2024-05-15T16:03:10-05:00 2023-06-30 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2022-07-01 341695897 UNIVERSITY OF NORTHWESTERN OHIO % JAMES BRONDER UNIV 4192273141 1441 NORTH CABLE ROAD LIMA OH 45805 JAMES BRONDER CFO 4192273141 2024-05-15 true JAMES BRONDER 999009999 Lauren R Denton P01571860 2604604000 3 2022 2023-04-26 12:10:37Z DR JEFFREY JARVIS 1441 NORTH CABLE ROAD LIMA OH 45805 41530929 false X WWW.UNOH.EDU X 1992 OH THE UNIVERSITY OF NORTHWESTERN OHIO IS AN ENTREPRENEURIAL, NOT-FOR-PROFIT INSTITUTION OF HIGHER LEARNING, PREPARING STUDENTS FOR CAREERS AND PRODUCTIVE CITIZENSHIP. 12 9 470 9 -206474 0 11681831 659983 41948604 41410607 5501 324336 -340490 -881915 53295446 41513011 2897617 2780062 0 0 20549889 20823109 0 0 237326 23423084 18767771 46870590 42370942 6424856 -857931 118105125 117351973 29283493 29405066 88821632 87946907 X THE UNIVERSITY OF NORTHWESTERN OHIO IS AN ENTREPRENEURIAL, NOT-FOR-PROFIT INSTITUTION OF HIGHER LEARNING, PREPARING STUDENTS FOR CAREERS AND PRODUCTIVE CITIZENSHIP THAT ENCOMPASS THE BUSINESS, PROFESSIONAL, CORPORATE, AND TECHNOLOGICAL COMMUNITIES BY PROVIDING QUALITY EDUCATION AND TRAINING IN RESPONSE TO THE NEEDS AND ASPIRATIONS OF OUR CONSTITUENTS. false false 33412555 2780062 41410607 THE UNIVERSITY OF NORTHWESTERN OHIO SERVED 2914 STUDENTS DURING THE YEAR, WITH 1019 GRADUATING WITH A DEGREE OR DIPLOMA. THE UNIVERSITY OFFERS ASSOCIATE AND DIPLOMA DEGREE PROGRAMS IN AUTOMOTIVE, HIGH PERFORMANCE MOTORSPORTS AND HVAC TECHNOLOGIES. THE BUSINESS DIVISION OFFERS ASSOCIATE AND DIPLOMA PROGRAMS AS WELL AS A BACHELORS IN ACCOUNTING AND BUSINESS ADMINISTRATION WITH CONCENTRATIONS IN AGRIBUSINESS MANAGEMENT, MARKETING, AUTOMOTIVE MANAGEMENT AND HEALTH CARE ADMINISTRATION. THE UNIVERSITY ALSO OFFERS, THROUGH ITS DISTANCE LEARNING DIVISION, BACHELOR OF SCIENCE DEGREES AND AN ASSOCIATE DEGREE IN APPLIED BUSINESS FOR WORKING ADULTS. 33412555 true true false false false false false false false false true false false false true false false true true false false false false false false false false false true true true false false false false false false false false true true true false false false false true true true false false true 3890 0 470 true true true false false false false false false false false true false false false X 12 9 false false false false false false false true true false false true true true true false true true false false IN OH X JAMES BRONDER 4192273141 1441 N CABLE RD LIMA OH 45805 JEFFREY JARVIS PRESIDENT 40.0 0.0 X X 636297 0 23460 DEAN HOBLER VP OF ACADEMIC AFFAIRS 40.0 0.0 X X 244414 0 15639 MARCIA EICKHOLT VP OF FINANCE 40.0 0.0 X 147770 0 9711 JAMES BRONDER CONTROLLER 40.0 0.0 X X 139162 0 15037 JACLYN JARVIS VP OF COUNSELING SERVICES 40.0 0.0 X 129296 0 4993 DONALD LOWDEN VP OF ADMISSIONS 40.0 0.0 X 112283 0 8553 BRUCE PATTON ADMISSIONS SUPERVISOR 40.0 0.0 X 109594 0 6776 JEFFERY LE BLANC VP OF INFORMATION TECHNOLOGY 40.0 0.0 X 106627 0 8412 RANDY HERROD-GONZALEZ VP OF UNIVERSITY SERVICES 40.0 0.0 X 110752 0 2010 MARK STOLLY TRUSTEE 1.0 0.0 X 4000 0 0 TOM AHL TRUSTEE 1.0 0.0 X 4000 0 0 DAVID CHENEY TRUSTEE 1.0 0.0 X 4000 0 0 TODD SCHAUB TRUSTEE 1.0 0.0 X 4000 0 0 TROY BREIDENBACH TRUSTEE 1.0 0.0 X 4000 0 0 JEFF HARDY TRUSTEE 1.0 0.0 X 4000 0 0 DAN KLOPP TRUSTEE 1.0 0.0 X 4000 0 0 SAM HALKER TRUSTEE 1.0 0.0 X 4000 0 0 DAN BRIGGS TRUSTEE 1.0 0.0 X 1000 0 0 1769195 0 94591 11 false true false ROSS-FRESE LLC 1033 BOYER ST LIMA OH 45801 CLEANING SERVICES 242443 1 113212 546771 166732 659983 TUITION & FEES 611600 34283805 34283805 HOUSING 611710 4197604 4197604 BOOKSTORE 611710 96660 96660 FOOD SERVICE 611710 1306565 1306565 OTHER AUXILIARY 900099 1525973 1525973 41410607 324357 324357 0 0 0 0 0 17897 17918 -21 -21 -21 0 0 0 0 0 0 0 0 0 INVESTMENT INCOME FROM SUBSIDIARIES 900099 -881915 -206474 -675441 -881915 41513011 41410607 -206474 -351105 0 2780062 2780062 0 0 1231491 1068653 150834 12004 378653 328584 46378 3691 14265833 11852700 2260475 152658 519650 450938 63647 5065 3198131 2575926 595122 27083 1229351 1066796 150572 11983 0 19484 19484 94500 94500 0 0 0 2506740 1486557 1020183 2521074 692406 1825133 3535 1780832 1580016 196174 4642 95278 82679 11670 929 0 2932404 2674781 255972 1651 1594276 1373921 210127 10228 0 0 770545 601763 165175 3607 0 3889976 3303736 585990 250 793414 185860 607554 LICENSES & FEES 429766 40704 389062 STUDENT EXPERIENCE & ACTIVITY 423619 423619 MEMBERSHIPS & SUBSCRIPTIONS 552148 479139 73009 BAD DEBT EXPENSE 363715 363715 42370942 33412555 8721061 237326 1505 1505 48648373 49933859 45000 43710 2492297 3716190 0 0 0 0 0 0 0 0 3283 3283 110142547 52592936 60533466 57549611 0 0 0 0 3824193 3546807 0 0 2557008 2557008 118105125 117351973 293060 507449 0 0 2212738 3658135 15796536 15195053 0 0 0 0 0 0 0 0 10981159 10044429 29283493 29405066 X 88638592 87233893 183040 713014 88821632 87946907 118105125 117351973 -857931 -16794 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7842082 7842082 89953065 46291850 43661215 12244099 6301086 5943013 103301 103301 57549611 0 CAPITAL LEASE OBLIGATIONS 6861793 ACCRUED LIABILITIES 3182636 10044429 38716155 -16794 -16794 38732949 2780062 2780062 41513011 39590880 39590880 2780062 2780062 42370942 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 4B STUDENT FINANCIAL AID $2,780,062 PART XII, LINE 4B STUDENT FINANCIAL AID $2,780,062 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATION POLICY IS AVAILABLE ON THE UNIVERSITY'S WEBSITE. SCHEDULE E, PART I, LINE 6A THE UNIVERSITY OF NORTHWESTERN OHIO RECEIVES GOVERNMENTAL PELL GRANTS, SEOG, WORK-STUDY GRANTS AND DIRECT STUDENT LOANS. true SCHOLARSHIPS & FINANCIAL AID 1576 2780062 SCHEDULE I, PART I, LINE 2 THE UNIVERSITY OF NORTHWESTERN OHIO AWARDS FINANCIAL AID GRANTS TO STUDENTS IN ACCORDANCE WITH THE UNIVERSITY'S INSTITUTIONAL FINANCIAL AID POLICIES. X X X true true X X X X false false false false false false false false false MARCIA EICKHOLT VP OF FINANCE 117770 0 30000 0 0 0 4718 0 4993 0 157481 0 DEAN HOBLER VP OF ACADEMIC AFFAIRS 169414 0 75000 0 0 0 5197 0 10442 0 260053 0 JEFFREY JARVIS PRESIDENT 447297 0 189000 0 0 0 18467 0 4993 0 659757 0 JAMES BRONDER CONTROLLER 134162 0 5000 0 0 0 4595 0 10442 0 154199 0 SCHEDULE J, PART I, LINE 1A THE UNIVERSITY OF NORTHWESTERN OHIO PROVIDED PRESIDENT JARVIS WITH FIRST CLASS TRAVEL AND COUNTRY CLUB DUES PAID BY THE UNIVERSITY FOR BUSINESS PURPOSES. ANY PERSONAL USE OF TRAVEL OR THE COUNTRY CLUB IS TAXABLE ON PRESIDENT JARVIS'S FORM W-2. PRESIDENT JARVIS RESIDES IN UNIVERSITY PROVIDED HOUSING WHICH ALSO SERVES AS A PLACE FOR MEETINGS WITH COLLEGE GUESTS, STUDENTS, DONORS, AND ALUMNI AT VARIOUS TIMES THROUGHOUT THE YEAR. A PORT AUTHORITY OF ALLEN COUNTY 2021-A 310966785 01757TAC3 2021-04-01 12975000 DEBT RESTRUCTURING 2021-A false false false B PORT AUTHORITY OF ALLEN COUNTY 2021-B 310966785 2021-04-01 2685000 DEBT RESTRUCTURING 2021-B false false false A 0 0 14096888 0 0 0 255168 0 0 0 0 0 false true true true B 1290000 0 2685000 0 0 0 0 0 0 0 0 0 false true true true A false false false false 0 false false false true B false false false false 0 false false false true A false true false false true false 0 false 0 false false B false true false false true false 0 false 0 false false A true B true JACLYN JARIVS RELATED TO JEFF JARVIS 134289 UNIVERISTY EMPLOYEE false JILLIAN NELISSA RELATED TO JEFF JARVIS 102647 UNIVERISTY EMPLOYEE false ADAM SPIERS RELATED TO JEFF JARVIS 96447 UNIVERISTY EMPLOYEE false LORI E JARVIS RELATED TO JEFF JARVIS 45270 UNIVERISTY EMPLOYEE false X 4 75700 X MISC SUPPLIES 11 91032 FMV false true false SCHEDULE M, PART 1, COLUMN (B) THE NUMBER OF CONTRIBUTIONS REPRESENT THE NUMBER OF CONTRIBUTIONS RECEIVED, NOT THE NUMBER OF ITEM DONATED. FORM 990, PART VI, SECTION A, LINE 1B JAMES BRONDER AND DEAN HOBLER ARE COMPENSATED EMPLOYEES OF THE UNIVERSITY AND THEREFORE ARE NON-INDEPENDENT. JEFFREY JARVIS IS NON-INDEPENDENT DUE TO BEING A COMPENSATED EMPLOYEE AND DUE TO TRANSACTIONS REPORTED ON SCHEDULE L. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS PROVIDED TO BOARD OF DIRECTORS PRIOR TO THE BOARD MEETING FOR THEIR REVIEW AND ANY QUESTIONS ARE ADDRESSED DURING THE BOARD MEETING, PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS AND OFFICERS ARE ASKED TO COMPLETE A CONFLICT OF INTEREST POLICY ACCEPTANCE STATEMENT ANNUALLY FOR ANY KNOWN OR SUSPECTED CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS INDEPENDENT OF THE UNIVERSITY COMPLETE AN ANNUAL SUMMARY OF COMPENSATION AT THE NOVEMBER BOARD MEETING. UPON REVIEW, THE COMPENSATION IS COMPARED TO OTHER UNIVERSITY PRESIDENTS IN THE AREA AND STATE OF COMPARABLE SIZE BY USING DATA FROM THE 990 TAX RETURNS ON GUIDESTAR AND THE GUIDESTAR COMPENSATION REPORT FOR NON PROFIT ENTITIES. ALSO THE UNIVERSITY RECEIVES INPUT FROM AN INDEPENDENT AUDIT FIRM WHO SPECIALIZES IN HIGHER EDUCATION. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. NORTHWESTERN TRAVEL SERVICE 2800 RACERS WAY LIMA OH 45805 344451606 TRAVEL SERVICES OH UNOH C CORP 352393 31360 1.00000 true LIMALAND MOTORSPORTS PARK 1441 NORTH CABLE RD LIMA OH 45805 341857612 RACING ENTERTAIN. OH UNOH S CORP 383176 640490 1.00000 true UNOH DEVELOPMENT CORP 1441 NORTH CABLE RD LIMA OH 45805 260308251 HOSTING OF EVENTS OH UNOH S CORP 374382 1864600 1.00000 true OHIO STATE BEAUTY ACADEMY 1760 N EASTOWN RD LIMA OH 45805 481256155 EDUCATION OH UNOH C CORP 430808 1553864 1.00000 true false false false false false false false false false false false false false false false false false false false