Totals
- Total revenue
- $172,367,913
- Total expenses
- $157,168,826
- Contributions and grants received
- $30,509,654
- Grants paid
- $59,167,012
- Program service revenue
- $133,895,111
- Investment income
- $7,896,883
- Other revenue
- $66,265
- Total assets, end of year
- $413,509,175
- Total liabilities, end of year
- $113,952,833
- Net assets or fund balances, end of year
- $299,556,342
- Program services expenses (Part IX)
- $139,451,244
- Management and general expenses
- $15,456,529
- Fundraising expenses
- $2,261,053
- Program service expenses (Part III)
- $139,451,244
Program services were 88.7% 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
$40,650
-
1e · Government grants (contributions)
$8,779,236
-
1f · All other contributions, gifts and grants
$21,689,768
-
1g · Noncash contributions included above
$10,450
-
2a · Program service revenue: TUITION AND FEES
total $110,626,332 · related or exempt $110,626,332
-
2b · Program service revenue: AUXILIARY
total $22,127,767 · related or exempt $22,127,767
-
2c · Program service revenue: OTHER INCOME
total $1,141,012 · related or exempt $1,141,012
-
3 · Investment income
total $5,457,272 · unrelated business $451,161 · excluded $5,006,111
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
6d · Net rental income or loss
total $0
-
7a · Gross sales of assets other than inventory
securities $36,997,458 · other assets $71,861
-
7b · Less cost or other basis and sales expenses
securities $34,546,918 · other assets $82,790
-
7c · Gain or loss
securities $2,450,540 · other assets -$10,929
-
7d · Net gain or loss
total $2,439,611 · unrelated business -$260,986 · excluded $2,700,597
-
8a · Fundraising events: gross income
$56,842
-
8a · Fundraising events: contributions included on line 1c
$40,650
-
8b · Fundraising events: direct expenses
$34,868
-
8c · Net income from fundraising events
total $21,974 · excluded $21,974
-
9a · Gaming: gross income
$64,000
-
9b · Gaming: direct expenses
$19,709
-
9c · Net income from gaming
total $44,291 · excluded $44,291
-
10a · Gross sales of inventory
$0
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $161,945 · program services $161,945
-
2 · Grants to domestic individuals
total $59,005,067 · program services $59,005,067
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $1,382,723 · program services $87,945 · management and general $1,294,778
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $38,718,250 · program services $33,359,162 · management and general $3,971,682 · fundraising $1,387,406
-
8 · Pension plan contributions
total $2,405,542 · program services $1,990,687 · management and general $325,343 · fundraising $89,512
-
9 · Other employee benefits
total $5,564,687 · program services $5,156,616 · management and general $365,036 · fundraising $43,035
-
10 · Payroll taxes
total $2,738,076 · program services $2,285,223 · management and general $360,857 · fundraising $91,996
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $216,324 · management and general $216,324
-
11c · Fees: accounting
total $85,235 · program services $3,750 · management and general $81,485
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $58,465 · fundraising $58,465
-
11f · Fees: investment management
total $274,329 · management and general $274,329
-
11g · Fees: other
total $10,371,812 · program services $8,466,321 · management and general $1,747,195 · fundraising $158,296
-
12 · Advertising and promotion
total $908,590 · management and general $840,253 · fundraising $68,337
-
13 · Office expenses
total $2,377,715 · program services $2,194,345 · management and general $131,346 · fundraising $52,024
-
14 · Information technology
total $662,781 · program services $353,751 · management and general $304,624 · fundraising $4,406
-
15 · Royalties
total $0
-
16 · Occupancy
total $5,357,196 · program services $5,202,540 · management and general $145,771 · fundraising $8,885
-
17 · Travel
total $3,111,115 · program services $2,926,070 · management and general $74,812 · fundraising $110,233
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $0
-
20 · Interest
total $3,497,941 · program services $122,538 · management and general $3,375,403
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $9,640,924 · program services $9,231,603 · management and general $409,321
-
23 · Insurance
total $987,509 · program services $460,442 · management and general $526,284 · fundraising $783
-
24a · Other expenses: HOSPITALITY
total $989,919 · program services $692,855 · management and general $191,685 · fundraising $105,379
-
24b · Other expenses: COGS - FOOD SERVICE
total $5,275,954 · program services $5,275,954
-
24c · Other expenses: LIBRARY ACQUISITIONS
total $876,355 · program services $876,355
-
24d · Other expenses: PROGRAMMING
total $1,168,654 · program services $855,549 · management and general $233,415 · fundraising $79,690
-
24e · All other expenses
total $1,331,718 · program services $742,526 · management and general $586,586 · fundraising $2,606
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $12,584 · end of year $2,282
-
2 · Savings and temporary cash investments
beginning of year $16,610,544 · end of year $20,036,803
-
3 · Pledges and grants receivable
beginning of year $2,416,348 · end of year $10,178,535
-
4 · Accounts receivable
beginning of year $868,258 · end of year $711,108
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
7 · Other notes and loans receivable
beginning of year $9,162,073 · end of year $8,469,463
-
8 · Inventories for sale or use
beginning of year $279,224 · end of year $230,360
-
9 · Prepaid expenses and deferred charges
beginning of year $2,093,974 · end of year $2,031,409
-
10a · Land, buildings and equipment: cost or other basis
$299,893,279
-
10b · Land, buildings and equipment: accumulated depreciation
$157,417,214
-
10c · Land, buildings and equipment, net
beginning of year $144,568,896 · end of year $142,476,065
-
11 · Investments: publicly traded securities
beginning of year $118,552,028 · end of year $123,467,243
-
12 · Investments: other securities
beginning of year $92,717,391 · end of year $79,225,894
-
13 · Investments: program-related
beginning of year $0 · end of year $0
-
14 · Intangible assets
beginning of year $0 · end of year $0
-
15 · Other assets
beginning of year $29,779,127 · end of year $26,680,013
-
17 · Accounts payable and accrued expenses
beginning of year $11,731,240 · end of year $10,909,747
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $5,179,823 · end of year $2,408,339
-
20 · Tax-exempt bond liabilities
beginning of year $25,226,989 · end of year $25,005,557
-
21 · Escrow or custodial account liability
beginning of year $0 · end of year $0
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $65,253,067 · end of year $64,267,697
-
24 · Unsecured notes and loans payable
beginning of year $0 · end of year $0
-
25 · Other liabilities
beginning of year $12,634,113 · end of year $11,361,493
-
27 · Net assets without donor restrictions
beginning of year $56,966,319 · end of year $63,478,117
-
28 · Net assets with donor restrictions
beginning of year $240,068,896 · end of year $236,078,225
Mission and programs · 2022
Mission
OHIO NORTHERN UNIVERSITY, A UNITED METHODIST-RELATED INSTITUTION OF HIGHER LEARNING, SEEKS TO EDUCATE AND GRADUATE STUDENTS ACCOMPLISHED IN SCHOLASTIC ACHIEVEMENT, PREPARED FOR A USEFUL LIFE AND MEANINGFUL CAREER, AND INSPIRED WITH A DESIRE TO CONTRIBUTE TO THE GOOD OF HUMANKIND CONSISTENT WITH JUDEO-CHRISTIAN IDEALS. OHIO NORTHERN UNIVERSITY IS A LEADING PRIVATE, STUDENT-CENTERED INSTITUTION OF INCREASING REGIONAL AND NATIONAL PROMINENCE. IT OFFERS A DIVERSE, DYNAMIC, AND UNIQUE LEARNING COMMUNITY OFFERING RIGOROUS PROFESSIONAL PROGRAMS IN PARTNERSHIP WITH THE ARTS AND THE SCIENCES TO PREPARE INDIVIDUALS FOR LIFELONG CHALLENGES IN THE 21ST CENTURY.
Activities or mission (Part I)
OHIO NORTHERN'S PURPOSE IS TO HELP STUDENTS DEVELOP INTO SELF RELIANT, MATURE INDIVIDUALS OPEN TO THE CONTEMPORARY WORLD, ACTIVE IN LEARNING AND SENSITIVE TO HIGHER VALUES.
-
OHIO NORTHERN UNIVERSITY CURRENTLY HAS 3,015 STUDENTS IN ATTENDANCE. THROUGH THE ACADEMIC PROGRAMS AND SERVICES PROVIDED, THE STUDENTS ARE ABLE TO EXCEL AND CHALLENGE THEMSELVES. THE UNIVERSITY GIVES TO STUDENTS THE OPPORTUNITY TO PURSUE USEFUL AND MEANINGFUL CAREERS AND PREPARES THEM TO BE RESPONSIBLE CITIZENS.
Expenses $139,451,244 · Grants $59,167,012 · Revenue $133,895,111
As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Dr Daniel A DibiasioDR DANIEL A DIBIASIO
PRESIDENT (LEFT 6/2022)
- Total calculated
- $493,690
- From this org
- $432,436
- From related orgs
- $0
- Other
- $61,254
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $432,436
- Bonus
- $0
- Other
- $0
- Deferred
- $27,314
- Nontaxable benefits
- $33,940
- Filer's total
- $493,690
-
Shannon M SpencerSHANNON M SPENCER
VP FOR UNIVERSITY ADVANCEMENT
- Total calculated
- $293,249
- From this org
- $276,380
- From related orgs
- $0
- Other
- $16,869
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $276,380
- Bonus
- $0
- Other
- $0
- Deferred
- $16,869
- Nontaxable benefits
- $0
- Filer's total
- $293,249
-
Charles H Rose IIICHARLES H ROSE III
DEAN, COLLEGE OF LAW
- Total calculated
- $273,687
- From this org
- $256,026
- From related orgs
- $0
- Other
- $17,661
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $256,026
- Bonus
- $0
- Other
- $0
- Deferred
- $17,661
- Nontaxable benefits
- $0
- Filer's total
- $273,687
-
Dr Steven J MartinDR STEVEN J MARTIN
DEAN, COLLEGE OF PHARMACY
- Total calculated
- $264,138
- From this org
- $233,135
- From related orgs
- $0
- Other
- $31,003
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $233,135
- Bonus
- $0
- Other
- $0
- Deferred
- $17,163
- Nontaxable benefits
- $13,840
- Filer's total
- $264,138
-
Dr Melissa J BaumannDR MELISSA J BAUMANN
PRESIDENT (START 7/2022)
- Total calculated
- $254,843
- From this org
- $214,901
- From related orgs
- $0
- Other
- $39,942
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $214,901
- Bonus
- $0
- Other
- $0
- Deferred
- $13,160
- Nontaxable benefits
- $26,782
- Filer's total
- $254,843
-
Jason M BrogeJASON M BROGE
VP FOR FINANCIAL AFFAIRS
- Total calculated
- $246,595
- From this org
- $181,103
- From related orgs
- $0
- Other
- $65,492
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $181,103
- Bonus
- $0
- Other
- $0
- Deferred
- $13,062
- Nontaxable benefits
- $52,430
- Filer's total
- $246,595
-
Dr John C NavinDR JOHN C NAVIN
DEAN, COLLEGE OF BUSINESS
- Total calculated
- $239,238
- From this org
- $218,114
- From related orgs
- $0
- Other
- $21,124
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $218,114
- Bonus
- $0
- Other
- $0
- Deferred
- $15,294
- Nontaxable benefits
- $5,830
- Filer's total
- $239,238
-
Dr John-David YoderDR JOHN-DAVID YODER
DEAN, COLLEGE OF ENGINEERING
- Total calculated
- $236,700
- From this org
- $222,000
- From related orgs
- $0
- Other
- $14,700
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $222,000
- Bonus
- $0
- Other
- $0
- Deferred
- $14,700
- Nontaxable benefits
- $0
- Filer's total
- $236,700
-
Dr Juliet K HurtigDR JULIET K HURTIG
PROVOST AND VP ACADEMIC AFFAIR
- Total calculated
- $216,891
- From this org
- $189,365
- From related orgs
- $0
- Other
- $27,526
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $189,365
- Bonus
- $0
- Other
- $0
- Deferred
- $13,686
- Nontaxable benefits
- $13,840
- Filer's total
- $216,891
-
Dr Raymond F Person JrDR RAYMOND F PERSON JR
CHAIR, UNIVERSITY COUNCIL
- Total calculated
- $100,472
- From this org
- $83,007
- From related orgs
- $0
- Other
- $17,465
- Hours/week
- 1
-
Jennifer L RobyJENNIFER L ROBY
SECRETARY
- Total calculated
- $66,139
- From this org
- $61,812
- From related orgs
- $0
- Other
- $4,327
- Hours/week
- 45
-
Bishop Gregory V PalmerBISHOP GREGORY V PALMER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Brenda L ReichelderferBRENDA L REICHELDERFER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Dr Daniel B WalkerDR DANIEL B WALKER
BOARD CHAIR EMERITUS
- Total calculated
- $0
- Hours/week
- 1
-
Dr Candada J MooreDR CANDADA J MOORE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Dr Carla F KimDR CARLA F KIM
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Dr John H HullDR JOHN H HULL
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Hanley H Wheeler IIIHANLEY H WHEELER III
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Jason S DuffJASON S DUFF
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Mark A WhiteMARK A WHITE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Pamela S HershbergerPAMELA S HERSHBERGER
CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Reverend David C HarrisREVEREND DAVID C HARRIS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Dr Richard P KeyesDR RICHARD P KEYES
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Theodore B GriffithTHEODORE B GRIFFITH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Dr Ronda K LehmanDR RONDA K LEHMAN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Col William E Orr JrCOL WILLIAM E ORR JR
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Dr Timothy S TracyDR TIMOTHY S TRACY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
David R HeppnerDAVID R HEPPNER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Dr James F Dicke IIIDR JAMES F DICKE III
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Dr Charles F McCluskey IIIDR CHARLES F MCCLUSKEY III
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Judge Jessica E Price SmithJUDGE JESSICA E PRICE SMITH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Scott L ShuttSCOTT L SHUTT
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Katrina M ThompsonKATRINA M THOMPSON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Arin E WadeARIN E WADE
PRESIDENT, STUDENT SENATE
- Total calculated
- $0
- Hours/week
- 1
-
Michael ChowMICHAEL CHOW
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Dr Karen K Fields MDDR KAREN K FIELDS MD
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
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 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 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)
- SCHEDULE J, PART I, LINE 1A
- SPOUSAL TRAVEL WAS PROVIDED TO THE PRESIDENT AND HIS WIFE DURING SOLICITATION EVENTS PRIMARILY IN THE WINTER/SPRING MONTHS TO ASSIST IN BUILDING RELATIONSHIPS BETWEEN THE UNIVERSITY AND DONORS. THE PRESIDENT'S WIFE SERVED AS THE COMMUNITY LIAISON, AN UNPAID POSITION, AND SHE WAS AN INTEGRAL PART OF THE UNIVERSITY RELATIONS. AS A RESULT, THE SPOUSAL TRAVEL IS NOT INCLUDED IN TAXABLE INCOME BECAUSE THERE IS A SUBSTANTIAL BUSINESS PURPOSE FOR THIS BENEFIT. THIS ENDED WHEN THE PRESIDENT'S TERM ENDED 06/30/2022. THE UNIVERSITY FURNISHES A RESIDENCE TO THE PRESIDENT FOR THE CONVENIENCE OF THE UNIVERSITY. THE PRESIDENT IS REQUIRED TO LIVE IN THE RESIDENCE AS A CONDITION OF HIS/HER EMPLOYMENT, AND THE RESIDENCE IS CONTIGUOUS TO CAMPUS. THE VALUE OF THE OCCUPANCY OF THE RESIDENCE IS NOT INCLUDED IN HIS/HER TAXABLE INCOME. THE PRESIDENT ALSO REGULARLY CONDUCTS BUSINESS IN THE HOME INCLUDING STUDENT EVENTS, DONOR RECEPTIONS, BUSINESS MEETINGS AND OTHER BUSINESS RELATED MATTERS. SOCIAL CLUB DUES ARE PROVIDED FOR BUSINESS PURPOSES ONLY TO THE PRESIDENT AND THE DEAN OF THE DICKE COLLEGE OF BUSINESS.
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
-
ADA-LIBERTY JOINT AMBULANCE DISTRICT
$78,048
OPERATIONAL SUPPORT
-
LIBERTY TOWNSHIP TRUSTEES
$43,534
OPERATIONAL SUPPORT
-
VILLAGE OF ADA
$40,363
INFRASTRUCTURE SUPPORT
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
501(C)(3) · ENTREPRENEUR · OH · controlled entity
Directly controlled by NA
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 corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
THE INN AT OHIO MANAGEMENT COMPANY
C CORP · HOTEL/RESTAURANT · OH · 100% owned · share of income $1,366,195 · share of assets $192,093 · controlled entity
Directly controlled by ONU
-
CHARITABLE REMAINDER TRUSTS (6)
TRUST · CHAR. REM. TRUSTS · OH
Directly controlled by NA
-
PERPETUAL TRUSTS (2)
TRUST · PERPETUAL TRUSTS · OH
Directly controlled by NA
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 15 October 2023
- IRS schema version
- 2022v5.0
- Source object
- 202431059349300973
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.