Totals
- Total revenue
- $68,313,564
- Total expenses
- $70,145,126
- Contributions and grants received
- $9,194,640
- Grants paid
- $22,909,773
- Program service revenue
- $53,974,991
- Investment income
- $2,621,214
- Other revenue
- $2,522,719
- Total assets, end of year
- $210,550,133
- Total liabilities, end of year
- $37,997,748
- Net assets or fund balances, end of year
- $172,552,385
- Program services expenses (Part IX)
- $59,399,963
- Management and general expenses
- $9,605,144
- Fundraising expenses
- $1,140,019
- Program service expenses (Part III)
- $59,399,963
Program services were 84.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1c · Fundraising events
$8,575
-
1e · Government grants (contributions)
$981,435
-
1f · All other contributions, gifts and grants
$8,204,630
-
1g · Noncash contributions included above
$2,198,103
-
2a · Program service revenue: TUITION & FEES
total $43,615,670 · related or exempt $43,615,670
-
2b · Program service revenue: DORMITORIES
total $5,175,351 · related or exempt $5,175,351
-
2c · Program service revenue: FOOD SERVICE
total $4,566,172 · related or exempt $4,566,172
-
2d · Program service revenue: MISCELLANEOUS
total $597,077 · related or exempt $597,077
-
2e · Program service revenue: COMMISSION
total $19,731 · unrelated business $19,731
-
2f · All other program service revenue
total $990 · related or exempt $990
-
3 · Investment income
total $1,884,618 · unrelated business $330,802 · excluded $1,553,816
-
6a · Gross rents
real property $101,411
-
6b · Less rental expenses
real property $0
-
6c · Rental income or loss
real property $101,411
-
6d · Net rental income or loss
total $101,411 · excluded $101,411
-
7a · Gross sales of assets other than inventory
securities $6,163,700
-
7b · Less cost or other basis and sales expenses
securities $5,427,104
-
7c · Gain or loss
securities $736,596
-
7d · Net gain or loss
total $736,596 · excluded $736,596
-
8a · Fundraising events: gross income
$55,255
-
8a · Fundraising events: contributions included on line 1c
$8,575
-
8b · Fundraising events: direct expenses
$14,263
-
8c · Net income from fundraising events
total $40,992 · excluded $40,992
-
10a · Gross sales of inventory
$6,157
-
10b · Cost of goods sold
$4,688
-
10c · Net income from sales of inventory
total $1,469 · excluded $1,469
-
11a · Other revenue: ATHLETICS/ALUMNI
total $446,018 · related or exempt $446,018
-
11b · Other revenue: STUDENT ACCOUNTS
total $443,194 · related or exempt $443,194
-
11c · Other revenue: STUDENT TRIP DEPOSITS
total $89,461 · related or exempt $89,461
-
11d · All other revenue
total $1,400,174 · related or exempt $1,400,174
-
11e · Other revenue, total
$2,378,847
Functional expenses
Part IX, the statement of functional expenses.
-
2 · Grants to domestic individuals
total $22,712,623 · program services $22,712,623
-
3 · Grants to foreign organizations and individuals
total $197,150 · program services $197,150
-
5 · Compensation of officers, directors and key employees
total $2,744,302 · program services $1,231,364 · management and general $1,138,000 · fundraising $374,938
-
7 · Other salaries and wages
total $16,997,892 · program services $14,023,664 · management and general $2,585,058 · fundraising $389,170
-
8 · Pension plan contributions
total $932,836 · program services $733,931 · management and general $173,933 · fundraising $24,972
-
9 · Other employee benefits
total $2,636,455 · program services $1,418,642 · management and general $1,069,998 · fundraising $147,815
-
10 · Payroll taxes
total $1,413,934 · program services $1,027,095 · management and general $339,268 · fundraising $47,571
-
11b · Fees: legal
total $199,198 · management and general $199,198
-
11c · Fees: accounting
total $145,851 · management and general $145,851
-
11d · Fees: lobbying
total $38,096 · management and general $38,096
-
11g · Fees: other
total $2,571,848 · program services $1,556,732 · management and general $965,271 · fundraising $49,845
-
12 · Advertising and promotion
total $84,760 · program services $47,895 · management and general $36,865
-
13 · Office expenses
total $1,661,803 · program services $1,526,265 · management and general $112,970 · fundraising $22,568
-
14 · Information technology
total $704,337 · program services $588,583 · management and general $115,754
-
16 · Occupancy
total $3,175,575 · program services $2,608,417 · management and general $567,158
-
17 · Travel
total $1,011,114 · program services $854,288 · management and general $93,275 · fundraising $63,551
-
19 · Conferences, conventions and meetings
total $39,789 · program services $37,831 · management and general $1,934 · fundraising $24
-
20 · Interest
total $769,735 · program services $769,735
-
22 · Depreciation, depletion and amortization
total $4,870,144 · program services $4,870,144
-
23 · Insurance
total $767,094 · program services $107,543 · management and general $659,551
-
24a · Other expenses: FOOD SERVICE
total $3,537,945 · program services $3,513,747 · management and general $24,182 · fundraising $16
-
24b · Other expenses: BAD DEBT
total $836,813 · program services $51,602 · management and general $785,211
-
24c · Other expenses: DUES & SUBSCRIPTIONS
total $425,094 · program services $258,305 · management and general $156,961 · fundraising $9,828
-
24d · Other expenses: BANK FEES
total $156,389 · management and general $156,389
-
24e · All other expenses
total $1,514,349 · program services $1,264,407 · management and general $240,221 · fundraising $9,721
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $2,045,183 · end of year $3,055,037
-
3 · Pledges and grants receivable
beginning of year $2,123,094 · end of year $1,883,778
-
4 · Accounts receivable
beginning of year $4,393,678 · end of year $3,498,380
-
7 · Other notes and loans receivable
beginning of year $3,676,293 · end of year $3,595,939
-
9 · Prepaid expenses and deferred charges
beginning of year $744,737 · end of year $280,619
-
10a · Land, buildings and equipment: cost or other basis
$174,515,313
-
10b · Land, buildings and equipment: accumulated depreciation
$75,379,565
-
10c · Land, buildings and equipment, net
beginning of year $100,534,103 · end of year $99,135,748
-
11 · Investments: publicly traded securities
beginning of year $56,855,316 · end of year $58,540,182
-
12 · Investments: other securities
beginning of year $36,739,234 · end of year $35,772,035
-
13 · Investments: program-related
beginning of year $972,048 · end of year $972,048
-
15 · Other assets
beginning of year $3,239,681 · end of year $3,816,367
-
17 · Accounts payable and accrued expenses
beginning of year $6,157,452 · end of year $5,285,995
-
18 · Grants payable
beginning of year $214,395 · end of year $135,420
-
23 · Secured mortgages and notes payable
beginning of year $29,508,623 · end of year $28,949,220
-
25 · Other liabilities
beginning of year $3,730,658 · end of year $3,627,113
-
27 · Net assets without donor restrictions
beginning of year $93,245,163 · end of year $90,386,776
-
28 · Net assets with donor restrictions
beginning of year $78,467,076 · end of year $82,165,609
Mission and programs · 2023
Mission
THE MISSION OF MUSKINGUM UNIVERSITY IS TO PREPARE A CONTINUUM OF LEARNERS TO THINK CRITICALLY, EXCEL PROFESSIONALLY, GROW PERSONALLY, AND CONTRIBUTE ETHICALLY TO OUR CHANGING WORLD. WE CREATE OPPORTUNITY. WE PROVIDE A STRONG RETURN ON LEARNERS' (CONTINUED ON SCHEDULE O)
Activities or mission (Part I)
OFFER QUALITY ACADEMIC PROGRAMS IN THE LIBERAL ARTS AND SCIENCES OF A (CONTINUED ON SCHEDULE O) RESIDENTIAL, CHURCH-RELATED UNIVERSITY WHERE INDIVIDUAL FULFILMENT IS ENCOURAGED.
-
THE TRADITIONAL UNDERGRADUATE PROGRAM CONSISTS OF STUDENTS ATTENDING SCHOOL AS THEIR PRIMARY ACTIVITY, MOSTLY FULL-TIME DURING THE DAY-TIME HOURS. PROGRAMS INCLUDE 59 ACADEMIC MAJORS, 10 PRE-PROFESSIONAL PROGRAMS, INCLUDING PRE-MEDICINE AND PRE-LAW; TEACHER LICENSURE IN 21 AREAS. THERE ARE MORE THAN 40 INTERNATIONAL EXCHANGE STUDY PROGRAMS IN 18 COUNTRIES. ALSO, AVAILABLE IS THE PROFESSIONALLY-STAFFED PLUS PROGRAM FOR STUDENTS WITH LEARNING DIFFERENCES. DURING THE FISCAL YEAR ENDING IN JUNE 30, 2024, THERE WERE 1,647 STUDENTS ENROLLED IN THE UNDERGRADUATE PROGRAM.
Expenses $56,178,241 · Grants $22,852,024 · Revenue $49,690,483
-
MUSKINGUM UNIVERSITY SERVES A CONTINUUM OF LEARNERS THROUGH OUR GRADUATE AND CONTINUING STUDIES PROGRAM BY OFFERING A VARIETY OF ONLINE AND HYBRID PROGRAMS FOR BOTH UNDERGRADUATE AND POST-GRADUATE DEGREE- SEEKERS AS WELL AS CONTINUING EDUCATION AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES. OUR MISSION IS TO ADDRESS THE NEEDS OF STUDENTS DESIRING AN ALTERNATIVE EDUCATION PATHWAY TO BETTER BALANCE EDUCATION WITH WORK, FAMILY AND LIFE RESPONSIBILITIES. AVAILABLE PROGRAMS INCLUDE: EDUCATION: MASTER OF ARTS IN EDUCATION, MASTER OF ARTS IN TEACHING, ED.S, TEACHER LICENSURES AND ENDORSEMENTS, AND CONTINUING EDUCATION COURSES; BUSINESS: DOCTOR OF APPLIED LEADERSHIP, MASTER OF APPLIED LEADERSHIP, MASTER OF BUSINESS ADMINISTRATION, BACHELOR OF ARTS IN BUSINESS MANAGEMENT, AND PROFESSIONAL DEVELOPMENT COURSES; HEALTH: MASTER OF OCCUPATIONAL THERAPY, BACHELOR OF SCIENCE IN NURSING RN-TO-BSN AND ACCELERATED BSN, BACHELOR OF SCIENCE IN COMMUNITY HEALTH AND WELLNESS, HEALTH SCIENCE, HEALTHCARE MANAGEMENT, MEDICAL LABORATORY STUDIES AND OCCUPATIONAL SCIENCE, AND PROFESSIONAL DEVELOPMENT COURSES. DURING THE FISCAL YEAR ENDING JUNE 30, 2024, 1,124 STUDENTS WERE ENROLLED IN THE GRADUATE AND CONTINUING STUDIES PROGRAM.
Expenses $3,221,722 · Grants $57,749 · Revenue $6,643,624
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Susan S HasselerSUSAN S HASSELER
PRESIDENT
- Total calculated
- $392,840
- From this org
- $322,967
- From related orgs
- $0
- Other
- $69,873
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $320,041
- Bonus
- $0
- Other
- $2,926
- Deferred
- $23,100
- Nontaxable benefits
- $46,773
- Filer's total
- $392,840
-
Dinah F MeyerDINAH F MEYER
TRUSTEE AND PROFESSOR OF PSYCHOLOGY (LEFT 6/24)
- Total calculated
- $89,500
- From this org
- $83,772
- From related orgs
- $0
- Other
- $5,728
- Hours/week
- 40
-
Thomas McGrathTHOMAS MCGRATH
TRUSTEE AND ASSOCIATE PROFESSOR OF HISTORY - TITLE
- Total calculated
- $79,347
- From this org
- $62,707
- From related orgs
- $0
- Other
- $16,640
- Hours/week
- 40
-
Zach OgleZACH OGLE
STUDENT SENATE PRESIDENT
- Total calculated
- $2,390
- From this org
- $2,390
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Mr R Gregory AdamsMR R GREGORY ADAMS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Mr Harold W BurlingameMR HAROLD W BURLINGAME
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Ms Cheryl CarpenterMS CHERYL CARPENTER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Mr David CepekMR DAVID CEPEK
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Ms Beverly J CoenMS BEVERLY J COEN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Ms Nikhil DeogunMS NIKHIL DEOGUN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Ms Patricia Wright FridleyMS PATRICIA WRIGHT FRIDLEY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Mr John W GardnerMR JOHN W GARDNER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Mr Darrell I HazellMR DARRELL I HAZELL
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Mr David KratovilleMR DAVID KRATOVILLE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Mr D Thompson McCalmontMR D THOMPSON MCCALMONT
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Mr Chris BenningtonMR CHRIS BENNINGTON
ALUMNI COUNCIL PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
Mr L Brent MillerMR L BRENT MILLER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Mr D Craig NordlundMR D CRAIG NORDLUND
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Mr Daniel H PlumlyMR DANIEL H PLUMLY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Mr James A PurdyMR JAMES A PURDY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Mr Robert J ReveleyMR ROBERT J REVELEY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Mr James W SchmotterMR JAMES W SCHMOTTER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Ms Holly M WaltersMS HOLLY M WALTERS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Ms Ruth WasemMS RUTH WASEM
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Ms Jacqueline Dudek WoodsMS JACQUELINE DUDEK WOODS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Mr Walter R Young JrMR WALTER R YOUNG JR
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Mr Robert W PatinMR ROBERT W PATIN
TRUSTEE (RETIRED 10/23)
- Total calculated
- $0
- Hours/week
- 1
-
Paul McClellandPAUL MCCLELLAND
VP OF INSTITUTIONAL ADVANCEMENT
- Total calculated
- $204,171
- From this org
- $159,888
- From related orgs
- $0
- Other
- $44,283
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $159,708
- Bonus
- $0
- Other
- $180
- Deferred
- $11,652
- Nontaxable benefits
- $32,631
- Filer's total
- $204,171
-
Shelley Amstutz-SzalaySHELLEY AMSTUTZ-SZALAY
VP FOR THE STUDENT EXPERIENCE
- Total calculated
- $157,431
- From this org
- $148,590
- From related orgs
- $0
- Other
- $8,841
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $148,500
- Bonus
- $0
- Other
- $90
- Deferred
- $8,680
- Nontaxable benefits
- $161
- Filer's total
- $157,431
-
Marcy RitzertMARCY RITZERT
VICE PRESIDENT FOR ENROLLMENT
- Total calculated
- $152,173
- From this org
- $130,101
- From related orgs
- $0
- Other
- $22,072
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $130,010
- Bonus
- $0
- Other
- $91
- Deferred
- $9,639
- Nontaxable benefits
- $12,433
- Filer's total
- $152,173
-
Kari WintersKARI WINTERS
DIRECTOR OF ATHLETICS
- Total calculated
- $134,697
- From this org
- $118,181
- From related orgs
- $0
- Other
- $16,516
- Hours/week
- 40
-
Bonnie CallahanBONNIE CALLAHAN
VP OF GRADUATE & CONTINUING STUDIES
- Total calculated
- $112,656
- From this org
- $98,200
- From related orgs
- $0
- Other
- $14,456
- Hours/week
- 40
-
Jennifer DuganJENNIFER DUGAN
PROVOST
- Total calculated
- $121,809
- From this org
- $104,217
- From related orgs
- $0
- Other
- $17,592
- Hours/week
- 40
-
Michelle ShaverMICHELLE SHAVER
EXECUTIVE DIRECTOR OF STRATEGIC MARKETING & COMMUN
- Total calculated
- $109,065
- From this org
- $94,128
- From related orgs
- $0
- Other
- $14,937
- Hours/week
- 40
-
John BeckvoldJOHN BECKVOLD
INTERIM VP OF FINANCE & OPS
- Total calculated
- $0
- Hours/week
- 40
-
Ce AshleyCE ASHLEY
VP FOR FINANCE, OPERATIONS & STRATEGY
- Total calculated
- $210,264
- From this org
- $204,614
- From related orgs
- $0
- Other
- $5,650
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $204,086
- Bonus
- $0
- Other
- $528
- Deferred
- $5,410
- Nontaxable benefits
- $240
- Filer's total
- $210,264
-
Cynthia WilkinsCYNTHIA WILKINS
DIRECTOR OF NURSING
- Total calculated
- $176,770
- From this org
- $165,072
- From related orgs
- $0
- Other
- $11,698
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $163,675
- Bonus
- $0
- Other
- $1,397
- Deferred
- $11,457
- Nontaxable benefits
- $241
- Filer's total
- $176,770
-
Kevin WagnerKEVIN WAGNER
SR. DIRECTOR OF FACILITIES & PHYSICAL PLANT
- Total calculated
- $172,118
- From this org
- $140,804
- From related orgs
- $0
- Other
- $31,314
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $140,550
- Bonus
- $0
- Other
- $254
- Deferred
- $10,608
- Nontaxable benefits
- $20,706
- Filer's total
- $172,118
-
D Tiffany CipolloneD TIFFANY CIPOLLONE
SENIOR DIRECTOR OF PHILANTHROPY
- Total calculated
- $213,844
- From this org
- $121,130
- From related orgs
- $0
- Other
- $92,714
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $120,923
- Bonus
- $0
- Other
- $207
- Deferred
- $9,825
- Nontaxable benefits
- $82,889
- Filer's total
- $213,844
-
Daniel WilsonDANIEL WILSON
REGISTRAR / DIRECTOR OF INSTITUIONAL RESEARCH AND
- Total calculated
- $185,438
- From this org
- $95,932
- From related orgs
- $0
- Other
- $89,506
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $95,777
- Bonus
- $0
- Other
- $155
- Deferred
- $7,557
- Nontaxable benefits
- $81,949
- Filer's total
- $185,438
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Travel for companions
- 1a · Housing allowance or residence for personal use
- 1a · Health or social club dues or initiation fees
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Compensation committee
- 3 · Form 990 of other organizations
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
- 4b · Supplemental nonqualified retirement plan
Answered no
- 4a · Severance or change-of-control payment
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- PART I, LINE 1A
- HOUSING ALLOWANCE - AN ALLOWANCE FOR HOUSING IS INCLUDED IN SCHEDULE J, PART II, COLUMN D FOR THE PRESIDENT, WHO, FOR THE CONVENIENCE OF THE EMPLOYER, IS REQUIRED TO RESIDE ON OR NEAR CAMPUS AS A CONDITION OF HER EMPLOYMENT. TRAVEL FOR COMPANIONS - THE UNIVERSITY REIMBURSES REASONABLE AND NECESSARY BUSINESS TRAVEL EXPENSES FOR THE SPOUSE OF THE PRESIDENT WHEN ACCOMPANYING THE PRESIDENT ON OFFICIAL REQUIRED UNIVERSITY BUSINESS. TUITION REMISSION IS GENERALLY AVAILABLE TO ALL FULL-TIME EMPLOYEES OF THE INSTITUTION. THE VALUE OF THIS BENEFIT IS INCLUDED IN SCHEDULE J, PART I, LINE 1A AND PART II, COLUMN D. HEALTH OR SOCIAL CLUB DUES - THE UNIVERSITY PROVIDES MEMBERSHIP TO A CLUB TO CERTAIN OFFICERS. THE OFFICERS PROVIDE CONTEMPORANEOUS DOCUMENTATION OF THEIR BUSINESS USE.
- PART I, LINE 4B
- SUSAN HASSELER, PRESIDENT OF MUSKINGUM UNIVERSITY, IS COVERED BY A SECTION 457(F) DEFERRED COMPENSATION PLAN.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Related partnerships
Part III: related organizations taxable as a partnership, with the filer's share.
-
MU QUAD CENTER LLC
OH
-
MU STUDENT HOUSING LLC
OH
-
MU STUDENT HOUSING MASTER TENANT
OH · general or managing partner
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
MU QUAD CENTER MANAGER LLC
C · OH · 100% owned · share of income $814 · share of assets $1,460,013 · controlled entity
-
MU STUDENT HOUSING MANAGER
C · OH · 100% owned · share of income -$306,011 · share of assets $4,836,410 · controlled entity
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 14 March 2025
- IRS schema version
- 2023v6.0
- Source object
- 202521279349302732
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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