Civic Intelligence

Ohio Valley University Inc

EIN 55-0419865 • 501(c)3 • Vienna, WV

View Organization Page

Profile

Ohio valley university's mission is to transform lives in a christ-centered academic community that integrates higher learning, biblical faith, and service to god and humanity.

1 Campus View DriveVienna, WV 26105

www.ovu.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

1.69x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

89th percentile

2.11x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

28th percentile

-2.9%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

27th percentile

$120,000

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

3rd percentile

-35%

Faster asset growth than 3% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

28th percentile

-3.1%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$17,579,775

Down $9,528,325 (-35%) from 2018

Liabilities

Down

$29,780,057

Down $2,749,696 (-8.5%) from 2018

Net Assets

Down

-$12,200,282

Down $6,778,629 (-125%) from 2018

Operations
Liabilities / Revenue89th percentileNet Margin28th percentile

Revenue

Down

$14,118,444

Down $456,111 (-3.1%) from 2018

Expenses

Down

$14,521,613

Down $306,937 (-2.1%) from 2018

Net Income

Down

-$403,169

Down $149,174 (-59%) from 2018

Trend Graphs

Balance Sheet Trend

Asset Growth3rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$20M$0-$20MAssets 2011: $23,358,197Liabilities 2011: $23,736,680Net Assets 2011: -$378,4832011Assets 2012: $23,745,800Liabilities 2012: $24,947,466Net Assets 2012: -$1,201,6662012Assets 2013: $25,007,359Liabilities 2013: $24,681,089Net Assets 2013: $326,2702013Assets 2014: $25,524,744Liabilities 2014: $25,295,383Net Assets 2014: $229,3612014Assets 2015: $26,500,796Liabilities 2015: $27,486,268Net Assets 2015: -$985,4722015Assets 2016: $26,315,368Liabilities 2016: $26,900,773Net Assets 2016: -$585,4052016Assets 2017: $24,148,368Liabilities 2017: $27,709,201Net Assets 2017: -$3,560,8332017Assets 2018: $27,108,100Liabilities 2018: $32,529,753Net Assets 2018: -$5,421,6532018Assets 2019: $17,579,775Liabilities 2019: $29,780,057Net Assets 2019: -$12,200,2822019

Highlighted filing

2019

Assets$17,579,775
Liabilities$29,780,057
Net Assets-$12,200,282
Open 2019 Filing

Operations Trend

Revenue Growth28th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2011: $9,237,4352011Revenue 2012: $9,766,083Expenses 2012: $9,937,122Net Income 2012: -$171,0392012Revenue 2013: $11,245,328Expenses 2013: $8,498,005Net Income 2013: $2,747,3232013Revenue 2014: $10,148,569Expenses 2014: $9,029,152Net Income 2014: $1,119,4172014Revenue 2015: $10,096,036Expenses 2015: $9,696,312Net Income 2015: $399,7242015Revenue 2016: $10,526,483Expenses 2016: $8,908,321Net Income 2016: $1,618,1622016Revenue 2017: $9,045,511Expenses 2017: $10,645,511Net Income 2017: -$1,600,0002017Revenue 2018: $14,574,555Expenses 2018: $14,828,550Net Income 2018: -$253,9952018Revenue 2019: $14,118,444Expenses 2019: $14,521,613Net Income 2019: -$403,1692019

Highlighted filing

2019

Revenue$14,118,444
Expenses$14,521,613
Net Income-$403,169
Open 2019 Filing

Filings

Most recent year

2019 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$17,579,775
Liabilities
$29,780,057
Net assets
-$12,200,282
Revenue
$14,118,444
Expenses
$14,521,613
Net income
-$403,169
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.6$29.8$12.2$14.1$14.5$0.40
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.1$32.5$5.42$14.6$14.8$0.25
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.1$27.7$3.56$9.05$10.6$1.60
2016Detailed filing. Detailed filing data is available for this year.$26.3$26.9$0.59$10.5$8.91$1.62
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.5$27.5$0.99$10.1$9.70$0.40
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.5$25.3$0.23$10.1$9.03$1.12
2013Summary only. Only limited summary data is available for this year.$25.0$24.7$0.33$11.2$8.50$2.75
2012Summary only. Only limited summary data is available for this year.$23.7$24.9$1.20$9.77$9.94$0.17
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.4$23.7$0.38$9.24
Latest Detailed Filing

The latest 2019 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2017 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 4, 2018
Return Version
2016v3.0
Gross Receipts
$9,674,165
Mission and Program Overview

Mission

Ohio valley university's mission is to transform lives in a christ-centered academic community that integrates higher learning, biblical faith, and service to god and humanity.

Ohio valley university is an institution of higher education. Ohio valley university's mission is to transform lives in a christ-centered academic community that integrates higher learning, biblical faith, and service to god and humanity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$13,825,511$13,046,182▼ $779,329
Loans From Officers Directors$2,425,598$2,224,744▼ $200,854
Investments Other Securities$2,059,662$2,009,949▼ $49,713
Pledges and Grants Receivable$2,387,712$1,901,431▼ $486,281
Other Notes and Loans Receivable, Net$750,000$750,000→ $0
Accounts Receivable$682,344$644,891▼ $37,453
Cash and Non-Interest-Bearing Accounts$437,561$355,460▼ $82,101
Investments in Publicly Traded Securities$780,149$150,116▼ $630,033
Total Assets$25,666,509$24,148,368▼ $1,518,141
Other Assets Total$4,743,570$5,290,339▲ $546,769
Liabilities
Mortgage Notes Payable Secured by Investment Property$19,362,240$20,407,098▲ $1,044,858
Accounts Payable and Accrued Expenses$2,847,099$3,573,804▲ $726,705
Other Liabilities$1,616,977$1,503,555▼ $113,422
Total Liabilities$26,251,914$27,709,201▲ $1,457,287
Net Assets / Fund Balance
Temporarily Rstr Net Assets$6,407,497$6,675,316▲ $267,819
Permanently Rstr Net Assets$1,773,106$1,915,950▲ $142,844
Unrestricted Net Assets$-8,766,008$-12,152,099▼ $3,386,091
Total Net Assets Fund Balance$-585,405$-3,560,833▼ $2,975,428
Total Liabilities and Net Assets / Fund Balance$25,666,509$24,148,368▼ $1,518,141

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,660,473$7,101,684-
Land$1,678,219--
Equipment$2,447,247$3,818,106-
Leasehold Improvements$260,243$543,736-
Other Assets Org$400,000--
Other Securities$149,004--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$1,773,106$148,983▲ $64,411-$1,915,950
2015$1,890,228$127,274▼ $189,646-$1,773,106
2014$1,569,659$174,745▲ $183,424-$1,890,228
2013$1,416,595$45,381▲ $135,983-$1,569,659
2012$1,290,894$97,735▲ $76,067-$1,416,595
Compensation and Service Providers
Top Officer Pay27th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dr Harold ShankPresidentFT$130,000$130,000
Jeffrey a DimickEvp/CFOFT$80,000$80,000
Dr E Keith StottsChancellorFT$79,782$79,782
Dr Joy JonesVice President of AcademicFT$69,000$69,000
Chad PorterAthletic DirectorFT$50,000$50,000
Charles MorrisAssistant to PresidentFT$37,500$37,500
Cecelia GoffVice Chair of the BoardFT$34,618$34,618

Board Members and Trustees

NameTitle
Gail E Hopkins MdChairman
D Eugene WhartonImmediate Past Chairman
Stephen L NulterCo Vice Chair of It/campu
Brian G GoffTreasurer & Vice Chair of
Robert N LaneVice Chair for Audit
Pat E CroninVice Chair It/campus Oper.
William L PhillisVice Chair of Academics
William Walter MinskerVice Chair of Development
Donald W GarrettVice Chair of Enrollment
Jan C Swensen EsqVice Chair of Purpose and
Carolyn NormanVice Chair of Student Lif
Charles MorrisBoard Member
David a Ray JrBoard Member
Don DrennanBoard Member
Gordon a RampyBoard Member
James E Shewmaker PhdBoard Member
Janice L SweitzerBoard Member
Jon E BrowningBoard Member
Jonathan R JarrellBoard Member
Lester T BusbyBoard Member
Lorna J HutchesonBoard Member
Nathan GreeneBoard Member
Nicholas W Johnson EsqBoard Member
Robert D WinlandBoard Member
Robert E Kendrick EsqBoard Member
Robert L MooreBoard Member
Robert SolomonBoard Member
Ryan TaylorBoard Member
Serena MillerBoard Member
R Benjamin MooreAssistant Secretary
Ronald D LaugherySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$3,293,590
Program Service Revenue
$5,545,612
Investment Income
$175,813
Other Revenue
$30,496
All Other Contributions
$3,293,590
Change in Net Assets
$-1,600,000

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table47$28,595Fair Market Value (FMV)
Total Noncash Contributions47$28,595-

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,045,511
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$9,045,511
Total Revenue per Form 990
$9,045,511
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,738,264
Salaries, Compensation, and Employee Benefits$4,907,247
Total Fundraising Expense$644,622
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,061,149$473,642$99,355$3,634,146
Depreciation Depletion$528,103$30,704$55,267$614,074
Other Employee Benefits$281,849$204,451$47,819$534,119
All Other Expenses$418,820$87,639$16,624$523,083
Office Expenses$384,071$100,174$32,152$516,397
Other Expenses$138,130$348,710$63$486,903
Travel$440,884$10,153$33,888$484,925
Current Officers, Directors, Trustees, and Key Employees$119,000$147,118$214,782$480,900
Occupancy$420,398$8,294-$428,692
Payroll Taxes$215,579$35,593$6,910$258,082
Advertising$99,601$1,619$98,616$199,836
Insurance$57,596$62,524-$120,120
Fees for Services Other-$62,226$9,041$71,267
Conferences and Meetings$45,515$3,722$21,629$70,866
Fees for Services Accounting-$69,818-$69,818
Interest-$64,969-$64,969
Fees for Services Legal-$26,130-$26,130
Total Functional Expenses$7,630,668$2,370,221$644,622$10,645,511

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,645,511
Total Expenses per Audited Statements$10,645,511
Total Expenses per Form 990$10,645,511
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$2,425,598$2,224,744▼ $200,854
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Annuities Payable$770,494
Federal Student Loan Funds$440,094
Capital Leases Payable$215,335
Deposits and Advances$77,632

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACounty Commission of Wood County West Virginia2007-09-01$7,165,000Refund the 1997 bonds, 2001 bonds, fund 2007b bonds reserve
BWood County Building Commission West Virginia2007-09-01$2,150,000Refund the 2004 bonds and fund 2007c bonds reserve

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A----
B----

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“All members of the governing body are provided with a copy of the 990. The audit or other appropriate committee, such as the executive committee, are then charged with the task of reviewing the return for completeness, accuracy and timely filing. As a result of the university engaging an independent cpa firm to prepare the 990, the appropriate committee will also evaluate the competency of the firm hired to prepare the return. Results from the preceding tasks are reported to the full board by the appropriate committee at the next scheduled board meeting.”

Form 990, Part VI, Section B, Line 12C

“We monitor through the annual disclosure process. The conflict of interest policy requires a trustee to disclose a potential conflict to the full board at the earliest possible time. No trustee can vote on any matter under consideration at a board or committee meeting in which such board member has a conflict of interest unless approved by a unanimous vote of all the members of the board of trustees. Similarly, key employees are required to disclose potential conflict of interests to the board. If a trustee, or key employee, is unsure whether he/she has a conflict, he/she may request the full board or the executive committee to determine whether a conflict of interest exists, and the full board or the executive committee shall resolve the question by majority vote. Any action listed above will be recorded in minutes.”

Form 990, Part VI, Section B, Line 15A

“The salary for the ceo is determined by the board based on comparable compensation of similar sized institutions.”

Form 990, Part VI, Section C, Line 19

“Information is made available upon request to the university.”

Filing and Contact Details

Filer

Filer Name
Ohio Valley University Inc
EIN
55-0419865
Phone
3048656000
Address
1 CAMPUS VIEW DRIVE, VIENNA, WV 26105

Signing Officer

Name
Dr Joy Jones
Title
CFO
Phone
3048656083
Signed
2018-05-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Joy Jones
Formed
1958
Legal Domicile
Wv
Voting Board Members
32
Independent Board Members
32
Employees
394
Volunteers
150

Preparer

Firm
Suttle & Stalnaker Pllc
Address
201 THIRD ST, PARKERSBURG, WV 26102-0149
Preparer
Steven M Morgan CPA
Phone
3044856584
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Income unrealized from unitrust funds 44,631. Adjustment for actuarial liability of annuities payable -28,470. Payments to donors per unitrust agreements -38,828. Interest on indebtedness -1,197,494. Life insurance premium payments -1,310. Impairment loss -112,746.”

FORM 990, PART XII, LINE 2C:

“The audit and/or executive committee is responsible for the oversight of the audit, review of the financial statements and form 990, and selection of an independent accountant.”

Financial Statement Notes

PART V, LINE 4:

“To provide scholarships for students and provide capital for building and equipment.”

PART X, LINE 2:

“Ovu has adopted asc topic 740-10, accounting for uncertainty in income taxes, which prescribes a recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. For the year ended june 30, 2017, ovu has no material uncertain tax positions to be accounted for in the financial statements under the new rules. For the years ended june 30, 2017 and 2016, ovu has determined that no income taxes are due for its activities. Accordingly, no provision for income taxes has been recorded in the accompanying financial statements. Ovu believes it is no longer subject to income tax examination for years prior to june 30, 2014.”

Raw XML AppendixShowing 400 of 1,346 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0OHIO VALLEY UNIVERSITY IS AN INSTITUTION OF HIGHER EDUCATION. OHIO VALLEY UNIVERSITY'S MISSION IS TO TRANSFORM LIVES IN A CHRIST-CENTERED ACADEMIC COMMUNITY THAT INTEGRATES HIGHER LEARNING, BIBLICAL FAITH, AND SERVICE TO GOD AND HUMANITY.
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IRS990/Form990PartVIISectionAGrp/PersonNm13CAROLYN NORMAN
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IRS990/Form990PartVIISectionAGrp/PersonNm22ROBERT SOLOMON
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IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE CHAIR OF DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt14VICE CHAIR OF ACADEMICS
IRS990/Form990PartVIISectionAGrp/TitleTxt15VICE CHAIR OF ENROLLMENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19VICE CHAIR OF PURPOSE AND
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IRS990/Form990PartVIISectionAGrp/TitleTxt29BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt30BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt31BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt32PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt34VICE PRESIDENT OF ACADEMIC
IRS990/Form990PartVIISectionAGrp/TitleTxt35ATHLETIC DIRECTOR
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