2026-04-15T08:27:43+00:00 2025-05-31 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2024-06-01 344429091 Ohio Northern University OHIO 4197722000 525 SOUTH MAIN STREET ADA OH 45810 JASON M BROGE VP FINANCIAL AFFAIRS 4197722000 2026-04-15 true true Lauren Denton P01571860 2604604000 2026-04-15 2024 2025-03-06 01:10:19Z DR MELISSA J BAUMANN 525 SOUTH MAIN STREET ADA OH 45810 177338092 false X WWW.ONU.EDU X 1871 OH 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. 25 23 1586 778 999402 703474 8114844 8483035 135605655 146287774 10386758 13301881 53127 58646 154160384 168131336 60744938 66005847 0 51095634 50606389 0 1967306 46299177 49325557 158139749 165937793 -3979365 2193543 418819955 423978635 111256962 108924387 307562993 315054248 SEE SCHEDULE O. false false 148797653 66005847 146287774 OHIO NORTHERN UNIVERSITY CURRENTLY HAS 3,140 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. 148797653 true true false false false false false true false true true true false true true false false true true false true false false false true true false true true true true false false false false false false false true false false true false false false false true true true false false true 3624 0 1586 true true true false false false false true true false false false false false false X 25 23 false false false false false false false true true false false false true true true true true true true true false false X JASON M BROGE 4197722000 525 SOUTH MAIN STREET ADA OH 45810 DR MELISSA J BAUMANN PRESIDENT 45.0 0.0 X X 458263 0 79986 DR RICHARD P KEYES VICE CHAIR 1.0 0.0 X X 0 0 0 PAMELA S HERSHBERGER CHAIR 1.0 0.0 X X 0 0 0 ANMARIE S KOLINSKI TRUSTEE 1.0 0.0 X 0 0 0 BISHOP GREGORY V PALMER TRUSTEE 1.0 0.0 X 0 0 0 BRENDA L REICHELDERFER TRUSTEE 1.0 0.0 X 0 0 0 COL WILLIAM E ORR JR TRUSTEE 1.0 0.0 X 0 0 0 DAVID R HEPPNER TRUSTEE 1.0 0.0 X 0 0 0 DR ANDREW M ROECKER CHAIR, UNIVERSITY COUNCIL 45.0 0.0 X 143898 0 7840 DR CHARLES F MCCLUSKEY III TRUSTEE 1.0 0.0 X 0 0 0 DR JAMES F DICKE III TRUSTEE 1.0 0.0 X 0 0 0 DR JOHN H HULL TRUSTEE 1.0 0.0 X 0 0 0 DR KAREN K FIELDS MD TRUSTEE 1.0 0.0 X 0 0 0 DR RONDA K LEHMAN TRUSTEE 1.0 0.0 X 0 0 0 DR TIMOTHY S TRACY TRUSTEE 1.0 0.0 X 0 0 0 HANLEY H WHEELER III TRUSTEE 1.0 0.0 X 0 0 0 JASON S DUFF TRUSTEE 1.0 0.0 X 0 0 0 JUDGE JESSICA E PRICE SMITH TRUSTEE 1.0 0.0 X 0 0 0 KATRINA M THOMPSON TRUSTEE 1.0 0.0 X 0 0 0 MARK A WHITE TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL CHOW TRUSTEE 1.0 0.0 X 0 0 0 REV DAVID C HARRIS TRUSTEE 1.0 0.0 X 0 0 0 SARAH N CARPENTER PRESIDENT, STUDENT SENATE 1.0 0.0 X 0 0 0 SCOTT L SHUTT TRUSTEE 1.0 0.0 X 0 0 0 THEODORE B GRIFFITH TRUSTEE 1.0 0.0 X 0 0 0 DR JULIET K HURTIG PROVOST 45.0 0.0 X 197540 0 35271 JASON M BROGE VP FOR FINANCIAL AFFAIRS 45.0 0.0 X 202073 0 54712 JENNIFER L ROBY SECRETARY 45.0 0.0 X 69265 0 1850 CHARLES H ROSE III DEAN, COLLEGE OF LAW 45.0 0.0 X 340538 0 22877 DR JOHN C NAVIN DEAN, COLLEGE OF BUSINESS 45.0 0.0 X 220521 0 23819 DR JOHN-DAVID S YODER DEAN, COLLEGE OF ENGINEERING 45.0 0.0 X 224767 0 15734 SHANNON M SPENCER VP FOR UNIVERSITY ADVANCEMENT 45.0 0.0 X 308935 0 26771 Stuart J Beatty Dean of College of Pharmacy 45.0 0.0 X 239731 0 39763 2405531 0 308623 97 false true false SODEXO SERVICES INC 9801 WASHINGTON BLVD STE 1446 GAITHERSBURG MD 208785355 DINING SERVICES 5092779 SODEXO INC & AFFILIATES 10 EARHART DR WILLIAMSVILLE NY 142217078 MAINTENANCE SERVICES 4730797 BHDP ARCHITECTURE 302 W 3RD ST STE 500 CINCINNATI OH 452023434 ARCHITECTURAL SERVICES 1110758 CARNEGIE DARTLET LLC 210 LITTLETON RD STE 100 WESTFORD MA 018863580 ADVERTISING & PROMOTIONAL SERVICES 843534 Metro Media Services LLC 4841 Monroe St Ste 350 Toledo OH 43623 Digital Marketing Services 482043 21 30400 1817448 6635187 25383 8483035 TUITION AND FEES 611710 121268275 121268275 AUXILIARY 611710 23934993 23934993 OTHER INCOME 900099 1084506 1084506 0 0 0 0 146287774 6398402 928487 5469915 0 0 16044376 5780 9146677 0 6897699 5780 6903479 70915 6832564 60625 30400 41172 19453 19453 58100 18907 39193 39193 0 0 0 0 0 168131336 146287774 999402 12361125 114792 114792 65891055 65891055 1134582 147852 986730 37898523 32672315 3906803 1319405 2355011 1960547 305623 88841 6529953 6017232 435492 77229 2688320 2275127 326778 86415 93125 3846 89279 83925 5930 77995 310774 310774 11307240 8363081 2843378 100781 960192 419616 487087 53489 2578052 2413318 114895 49839 821532 462313 338472 20747 5905617 5797312 104949 3356 3326829 3199834 64850 62145 3417678 120783 3296895 10396990 9990016 406974 999185 518162 480139 884 COGS - Food Service 4686212 4686212 Programming 1404905 1173108 226580 5217 All other expenses 1243733 965329 275943 2461 Hospitality 912997 723302 93198 96497 876571 876571 0 0 165937793 148797653 15172834 1967306 4022 77802 10472716 12249540 8830760 3951317 805023 984052 0 0 0 0 7886772 7248271 223723 411284 1895309 2022753 315513090 177683532 141015405 137829558 138921217 149529788 79622096 79781575 0 29142912 29892695 418819955 423978635 8611154 8126048 3130824 3860430 24774125 24532693 0 0 63253098 62205032 11487761 10200184 111256962 108924387 X 57177578 60328908 250385415 254725340 307562993 315054248 418819955 423978635 X 2193543 4677346 620366 X false true true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1864029 X X false 216103158 3332963 16236597 5469170 4040540 226163008 203437069 3379070 18118408 5141550 3689839 216103158 212243134 5461113 -5480928 5884020 2902230 203437069 196204911 10308247 15412306 6639270 3043060 212243134 164215799 3406831 39962931 7669820 3710830 196204911 0.0737 0.562 0.3643 false false 8159275 8159275 248705513 143230418 105475095 35857063 26533200 9323863 22791239 7919914 14871325 137829558 Closely-held equity interests Financial derivatives COMMON TRUST FUNDS 19853717 F MULTI-STRATEGY HEDGE FUNDS 10107 F PRIVATE EQUITY FUNDS 59917751 F 79781575 CHARITABLE REMAINDER TRUSTS 791453 INTEREST IN PERPETUAL TRUSTS 19140840 INTEREST IN REMAINDER TRUSTS 1703755 OTHER RECEIVABLES 2288724 CASH, RESTRICTED ASSETS 5498624 LAND HELD FOR SALE 61245 CASH SURRENDER VALUE 408054 29892695 Federal Income Taxes US GOVT REFUNDABLE ADVANCES 4775274 POSTRETIREMENT MEDICAL BENEFIT 2170587 ANNUITIES AND TRUSTS PAYABLE 2756634 OTHER 497689 10200184 106666932 4677346 60079 4737425 101929507 310774 65891055 66201829 168131336 99796043 60079 60079 99735964 310774 65891055 66201829 165937793 Schedule D, Part X, Line 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ACCOUNTING STANDARDS CODIFICATION (ASC) 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part III, Line 4 Collections of art - description of collections ALL COLLECTIONS OF WORKS OF ART, HISTORICAL TREASURES AND SIMILAR ASSETS ARE CAPITALIZED. THE UNIVERSITY RECEIVED DONATIONS OF VARIOUS WORKS OF ART IN PAST YEARS. THE COLLECTION INCLUDES APPROXIMATELY 400 ITEMS AND IS DISPLAYED IN SEVERAL LOCATIONS ON CAMPUS. ITEMS ADDED TO THE COLLECTIONS ARE CAPITALIZED AT COSTS IF PURCHASED OR AT ESTIMATED FAIR VALUE ON THE ACQUISITION DATE IF DONATED. COLLECTION ITEMS SOLD OR REMOVED ARE REPORTED AS UNRESTRICTED OR TEMPORARILY RESTRICTED GAINS OR LOSSES DEPENDING ON DONOR STIPULATIONS, IF ANY, PLACED ON THE ITEMS AT THE TIME OF THE ACQUISITION. IT IS THE POLICY OF THE UNIVERSITY TO RECOGNIZE CONTRIBUTIONS OF WORKS OF ART AS A CAPITALIZED ASSET BECAUSE THE ITEMS ARE HELD FOR PUBLIC EXHIBITION RATHER THAN FINANCIAL GAIN. HOWEVER, SUCH WORKS OF ART ARE NOT SUBJECT TO DEPRECIATION. STANDARD UNIVERSITY PROCEDURES ARE USED IN ACCESSIONING, DEACCESSIONING, CATALOGING AND MANAGING OBJECTS. THE UNIVERSITY PROVIDES A CLEAN, SAFE AND STABLE STORAGE ENVIRONMENT FOR ITS COLLECTIONS. THERE WERE NO DEACCESSIONS IN 2025 OR 2024. Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS OF THE UNIVERSITY ARE USED TO PROVIDE SCHOLARSHIP OPPORTUNITIES TO ELIGIBLE STUDENTS AS WELL AS ENHANCING EXPERIENTIAL LEARNING OPPORTUNITIES TO THE STUDENTS ATTENDING THE UNIVERSITY. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 FUNDRAISING EXPENSE - 41172 GAMING EXPENSE - 18907 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements STUDENT AID RECLASS - 65891055 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSE - 41172 GAMING EXPENSE - 18907 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements STUDENT AID RECLASS - 65891055 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 OHIO NORTHERN UNIVERSITY POSTS ITS RACIALLY NONDISCRIMINATORY POLICY ON ITS WEBSITE AND PUBLISHES IT IN MARKETING MATERIALS. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT OHIO NORTHERN UNIVERSITY RECEIVES GOVERNMENTAL ASSISTANCE SUCH AS PELL, FSEOG AND FEDERAL WORK-STUDY GRANTS AND STAFFORD, HEALTH PROFESSIONS, AND NURSING STUDENT LOANS. Central America and the Caribbean Investments 11108184 0 0 0 0 0 0 11108184 0 11108184 true false true true true false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual Polar Bear Club Golf Outing 46063 20000 26063 2970 0 5440 4001 0 7878 ONU Soccer Golf Outing 21620 0 21620 0 0 6220 991 0 3790 2 23342 10400 12942 720 0 5104 2160 0 1898 91025 30400 60625 3690 0 16764 7152 0 13566 41172 19453 0 0 58100 17675 1232 false 0 58100 17675 1232 OH false THE STATE OF OHIO DOES NOT REQUIRE A LICENSE FOR REVERSE RAFFLES. false false false 1.0 0.0 Mark A Russell 525 South Main Street Ada OH 45810 false RONALD BEASCHLER 0 ARRANGES FOR THE VENUE AND MANAGES RAFFLE SALES. X false true Village of Ada 115 W Buckeye Ave Ada OH 45810 346400003 30363 Infrastructure Support Liberty Township Trustees 110 E Buckeye Ave Ada OH 45810 346400772 29429 Operational Support Ada-Liberty Joint Ambulance District 530 N Gilbert St Ada OH 45810 346720624 55000 Operational Support 3 0 GRANTS AND ALLOCATIONS 2897 65891055 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds SCHOLARSHIPS AND FINANCIAL AID ARE AWARDED ON THE BASIS OF NEED AND MERIT. FUNDS ARE APPLIED TO INDIVIDUAL ACCOUNTS, AND RECORDS ARE MAINTAINED IN ACCORDANCE WITH THE UNIVERSITY'S DOCUMENT RETENTION AND DESTRUCTION POLICY. X X true true X X X X false false false false false false false false false DR MELISSA J BAUMANN PRESIDENT 458263 0 0 0 0 0 24150 0 55836 0 538249 0 0 0 DR ANDREW M ROECKER CHAIR, UNIVERSITY COUNCIL 143898 0 0 0 0 0 7840 0 0 0 151738 0 0 0 JASON M BROGE VP FOR FINANCIAL AFFAIRS 202073 0 0 0 0 0 15342 0 39370 0 256785 0 0 0 DR JULIET K HURTIG PROVOST 197540 0 0 0 0 0 14994 0 20277 0 232811 0 0 0 CHARLES H ROSE III DEAN, COLLEGE OF LAW 340538 0 0 0 0 0 22877 0 0 0 363415 0 0 0 SHANNON M SPENCER VP FOR UNIVERSITY ADVANCEMENT 308935 0 0 0 0 0 18935 0 7836 0 335706 0 0 0 Stuart J Beatty Dean of College of Pharmacy 239731 0 0 0 0 0 17993 0 21770 0 279494 0 0 0 DR JOHN-DAVID S YODER DEAN, COLLEGE OF ENGINEERING 224767 0 0 0 0 0 15734 0 0 0 240501 0 0 0 DR JOHN C NAVIN DEAN, COLLEGE OF BUSINESS 220521 0 0 0 0 0 15983 0 7836 0 244340 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use 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 HER EMPLOYMENT, AND THE RESIDENCE IS CONTIGUOUS TO CAMPUS. THE VALUE OF THE OCCUPANCE OF THE RESIDENCE IS NOT INCLUDED IN HER TAXABLE INCOME. THE PRESIDENT ALSO REGULARLY CONDUCTS BUSINESS IN THE HOME INCLUDING STUDENT EVENTS, DONOR RECEPTIONS, BUSINESS MEETINGS AND OTHER BUSINESS RELATED MATTERS. Schedule J, Part I, Line 1a Health or social club dues or initiation fees SOCIAL CLUB DUES ARE PROVIDED FOR BUSINESS PURPOSES ONLY TO THE PRESIDENT AND THE DEAN OF THE DICKE COLLEGE OF BUSINESS. A COUNTY OF HARDIN OHIO 346400612 412003AD7 2020-11-24 26788866 ADVANCE REFUNDING OF SERIES 2013A false false false A 1250000 26788866 1888313 325611 534900 3750000 22713255 2008 true false false true A false false false false false false 0 0 0.0 false false 0 false true A false true false false true false 0 false false false 0 false false false A true SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 1110758 INDEPENDENT CONTRACTOR false 2 20500 Market value X Birdhouses 1 858 Market value X Tickets 1 4025 Market value false true false Schedule M, Part I THE AMOUNTS LISTED IN PART I, COLUMN B ARE BASED ON THE NUMBER OF CONTRIBUTORS FOR EACH TYPE OF PROPERTY CONTRIBUTED. Form 990, Part III, Line 1 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. Form 990, Part VI, Line 1a DR. MELISSA BAUMANN AND DR. ANDREW ROECKER ARE PAID EMPLOYEES OF THE UNIVERSITY. THEREFORE, THEY ARE NOT CONSIDERED INDEPENDENT VOTING MEMBERS OF THE BOARD. Form 990, Part VI, Line 11b Review of form 990 by governing body THE AUDIT COMMITTEE OF THE UNIVERSITY HAS AUTHORITY FROM THE BOARD OF TRUSTEES FOR REVIEW OF THE FORM 990. A DRAFT FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE AT LEAST ONE WEEK BEFORE THE FILING DEADLINE. COMMENTS ARE REQUESTED AND ADJUSTMENTS ARE MADE, IF NECESSARY, PRIOR TO FILING FORM 990. Form 990, Part VI, Line 12c Conflict of interest policy A CONFLICT OF INTEREST QUESTIONNAIRE IS REQUIRED TO BE COMPLETED ANNUALLY BY EACH OFFICER, TRUSTEE, KEY EMPLOYEE, VICE PRESIDENT, AND COLLEGE DEAN AT THE UNIVERSITY. RESULTS ARE SUMMARIZED AND REVIEWED BY THE VICE PRESIDENT FOR FINANCIAL AFFAIRS AS WELL AS THE CHAIR OF THE AUDIT COMMITTEE. Form 990, Part VI, Line 15a Process to establish compensation of top management official The President's compensation is reviewed annually by the Executive Committee of the Board of Trustees. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE PRESIDENT PERFORMS PERIODIC COMPENSATION REVIEWS OF OFFICERS AND KEY EMPLOYEES USING COMPENSATION COMPARABILITY INFORMATION PROVIDED BY HUMAN RESOURCES. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST. ANNUAL AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE UNIVERSITY'S WEBSITE. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT - -642222; ACTUARIAL ADJUSTMENT TO POSTRETIREMENT LIABILITY - -310782; CHANGE IN BENEFICIAL INTEREST PERPETUAL TRUSTS - 1573370; Total - 620366; POLAR ENTERPRISES 402 WEST COLLEGE AVENUE ADA OH 45810 272573390 ENTREPRENEUR OH 501(c)(3) 5 NA true THE INN AT OHIO MANAGEMENT COMPANY 401 WEST COLLEGE AVENUE ADA OH 45810 263068091 HOTEL/RESTAURANT OH ONU C Corporation 1370864 168836 1.0000 true CHARITABLE REMAINDER TRUSTS (3) CHAR. REM. TRUSTS OH NA Trust 0 0 false PERPETUAL TRUSTS (2) PERPETUAL TRUSTS OH NA Trust 0 0 false false false false false false false false false false false false false false false false true true false false THE INN AT OHIO NORTHERN UNIVERSITY Q 1953558 FMV THE INN AT OHIO NORTHERN UNIVERSITY P 1370864 FMV