Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 4,663,052 | 5,168,107 | 6,437,212 | 8,506,093 | 8,788,396 | 33,562,860 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 4,663,052 | 5,168,107 | 6,437,212 | 8,506,093 | 8,788,396 | 33,562,860 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 155,479 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 33,407,381 | |||||
Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 4,663,052 | 5,168,107 | 6,437,212 | 8,506,093 | 8,788,396 | 33,562,860 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 871,986 | 709,571 | 496,420 | 637,944 | 1,139,970 | 3,855,891 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 1,230,815 | 979,236 | 741,709 | 1,337,988 | 517,566 | 4,807,314 |
| 11 | Total support. Add lines 7 through 10 | 42,226,065 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | OTHER REVENUE - 2018 AMOUNT: $ 1,230,815. 2019 AMOUNT: $ 529,799. 2020 AMOUNT: $ 390,709. 2021 AMOUNT: $ 648,639. 2022 AMOUNT: $ 517,566. INSURANCE PROCEEDS - 2019 AMOUNT: $ 449,437. 2020 AMOUNT: $ 351,000. 2021 AMOUNT: $ 689,349. |
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| Return Reference | Explanation |
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| SCHEDULE E, PART I, LINE 3 | SEE PART II OF SCHEDULE E |
| SCHEDULE E, PART I, LINE 6 | THE UNIVERSITY PARTICIPATES IN THE FEDERAL FINANCIAL AID PROGRAM ADMINISTERED BY THE DEPARTMENT OF EDUCATION AS WELL AS GRANT PROGRAMS FROM THE VARIOUS STATES THE UNIVERSITY OPERATES IN. |
| SCHEDULE E, PART 1 LINE 3 | THE ORGANIZATION USES THE MEDIA OUTLETS LIKE FACEBOOK TO SHARE THEIR NONDISCRIMINATORY POLICIES, SOCIAL JUSTICE AND DEEP CONNECTION TO THE COMMUNITY IN WHICH IT SERVES. COALITION FOR THE COMMON GOOD, FORMERLY KNOWN AS ANTIOCH UNIVERSITY, HAS A PROUD HISTORY OF BEING ONE OF THE FIRST INSTITUTIONS IN THE MID 1850'S TO ADMIT AFRICAN AMERICANS INTO THE SAME ACADEMIC PROGRAMS AS WHITES. IT IS ALSO NOTABLY THE ALMA MATER OF CORETTA SCOTT KING AND OTHERS WHO WORKED FOR THE CIVIL RIGHTS MOVEMENTS OF THE 1960'S. SHORTLY AFTER ITS INCORPORATION IN 1852, IT AMENDED ITS ARTICLES OF INCORPORATION TO PROVIDE THAT, "NOR SHALL RELIGIOUS OR THEOLOGICAL OPINIONS OF ANY KIND OR CONSIDERATIONS OF RACE, CREED, OR NATIONAL ORIGIN EVER BE USED AS A BASIS FOR EXCLUDING A PERSON FROM ITS BENEFITS." THE UNIVERSITY HAS SINCE EXPANDED ITS POLICY OF NONDISCRIMINATION REQUIRING THAT "ANTIOCH PROVIDES EQUAL OPPORTUNITY FOR ALL QUALIFIED APPLICANTS AND DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, GENDER, ANCESTRY, RELIGION, NATIONAL ORIGIN, SEXUAL ORIENTATION, GENDER IDENTITY, FAMILY STATUS OR DISABILITY IN MATTERS AFFECTING EMPLOYMENT OR IN PROVIDING ACCESS TO PROGRAMS." IT NOW INCLUDES ITS NONDISCRIMINATION POLICY STATEMENT IN ALL BROCHURES AND OTHER RECRUITMENT MATERIALS AS WELL AS IN THE COURSE CATALOG. FINALLY, THE POLICY IS CLEARLY POSTED ON THE WEBSITE OF EACH UNIVERSITY CAMPUS AND PROGRAM. FURTHER, AS PER SECTION 4.03 PARAGRAPH C, THE UNIVERSITY CURRENTLY ENROLLS STUDENTS OF RACIAL MINORITIES IN MEANINGFUL NUMBERS. PER SECTION 4.03 PARAGRAPH B OF REV. PROC. 75-50, 1975-2 CB 587, THE UNIVERSITY IS NOT REQUIRED TO FURTHER ANNUALLY PUBLISH ITS NONDISCRIMINATORY POLICY IN THE LOCAL COMMUNITY BECAUSE IT DRAWS A SUBSTANTIAL PERCENTAGE OF ITS STUDENTS FROM A NATIONWIDE OR LARGE GEOGRAPHICAL AREA, AS WELL AS INTERNATIONALLY. |
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Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | 7/1/22-6/30/23: IN ARTICLE VI OF THE BOARD OF GOVERNORS BY-LAWS, SECTION 6.4 STATES: "THE EXECUTIVE COMMITTEE OF THE BOARD OF GOVERNORS SHALL BE RESPONSIBLE FOR THE GENERAL CONTROL, MANAGEMENT, AND REGULATION OF ALL MATTERS PERTAINING TO THE CORPORATION BETWEEN MEETINGS OF THE BOARD OF GOVERNORS. EXCEPT ON THOSE MATTERS RESERVED FOR THE BOARD OF GOVERNORS IN THE BY-LAWS OR IN THE ARTICLES OF INCORPORATION, THE EXECUTIVE COMMITTEE IS EMPOWERED TO ACT ON BEHALF OF THE BOARD OF GOVERNORS BETWEEN BOARD MEETINGS AND IN EMERGENCIES WHEN THE BOARD CANNOT MEET IN A TIMELY MANNER TO ACHIEVE A QUORUM, AND TO OTHERWISE HANDLE ROUTINE MATTERS TO ENABLE THE BOARD TO BE EFFICIENT AND STRATEGIC IN THE USE OF ITS MEETING TIME. THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE FOLLOWING EX-OFFICIO MEMBERS: THE CHAIR OF THE BOARD OF GOVERNORS WHO SHALL ALSO SERVE AS ITS CHAIR, VICE CHAIR OF THE BOARD OF GOVERNORS, THE CHAIRS OF ALL STANDING COMMITTEES OTHER THAN THOSE CHAIRED BY THE BOARD VICE CHAIR, AND THE CHANCELLOR (WITHOUT VOTE). THEY EACH SHALL SERVE ON THE COMMITTEE AS LONG AS THEY HOLD THEIR RESPECTIVE LEADERSHIP POSITIONS. ADDITIONALLY, AT LEAST ONE AT-LARGE MEMBER SHALL BE NOMINATED ANNUALLY BY THE GOVERNANCE COMMITTEE FOR A RENEWABLE ONE-YEAR TERM FOR ELECTION BY THE BOARD OF GOVERNORS. SUCH PERSON SHALL NOT SERVE FOR MORE THAN TWO CONSECUTIVE YEARS AS THE AT-LARGE MEMBER OF THE EXECUTIVE COMMITTEE. 7/1/23-12/31/23: THE BYLAWS OF THE COALITION FOR THE COMMON GOOD BOARD OF DIRECTORS DO NOT PROVIDE FOR DELEGATION OF AUTHORITY TO AN EXECUTIVE OR SIMILAR COMMITTEE. 7/1/23-12/31/24: THE ANTIOCH UNIVERSITY BOARD OF GOVERNORS WAS REFORMED AS AN ADVISORY BOARD WITH CERTAIN DUTIES DELEGATED BY THE COALITION FOR THE COMMON GOOD BOARD OF DIRECTORS. THE ANTIOCH UNIVERSITY ADVISORY BOARD CHARTER DOES NOT DELEGATE AUTHORITY TO AN EXECUTIVE OR SIMILAR COMMITTEE. |
| FORM 990, PART VI, SECTION A, LINE 4 | ON JUNE 30, 2023, ANTIOCH UNIVERSITY AND OTTERBEIN UNIVERSITY ENTERED INTO AN AFFILIATION AGREEMENT AND BECAME THE FOUNDING MEMBERS OF THE COALITION FOR THE COMMON GOOD, (THE COALITION OR UNIVERSITY). WITH THE AFFILIATION, THE CORPORATION "ANTIOCH UNIVERSITY", CHANGED ITS NAME TO "COALITION FOR THE COMMON GOOD" (DBA "ANTIOCH UNIVERSITY") AND REFORMED ITS BOARD OF DIRECTORS (THE BOARD) TO INCLUDE FOUR APPOINTMENTS FROM OTTERBEIN UNIVERSITY, FOUR APPOINTMENTS FROM ANTIOCH UNIVERSITY AND ONE APPOINTMENT OF A MEMBER NOT ASSOCIATED WITH EITHER UNIVERSITY. THE COALITION FOR THE COMMON GOOD THEN BECAME THE SOLE MEMBER OF OTTERBEIN UNIVERSITY WITH CERTAIN RESERVED AND DELEGATED POWERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS REVIEWED AND DISCUSSED WITH THE AUDIT COMMITTEES, OUTSIDE CPA FIRM, CHANCELLOR, CFO/TREASURER, UNIVERSITY COUNSEL/SECRETARY, AND ACCOUNTING LEADERSHIP. A COPY OF THE FORM 990 WAS PROVIDED TO THE FULL BOARD OF GOVERNORS AND DIRECTORS PRIOR TO FILING THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE UNIVERSITY CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY EACH OFFICER AND MEMBER OF THE BOARD. EACH INDIVIDUAL SIGNS A FORM ANNUALLY CONFIRMING THEY HAVE REVIEWED AND UNDERSTAND THE POLICY AND DISCLOSING ANY CONFLICTS THEY MAY HAVE. THE BOARD ANNUALLY REVIEWS THESE FORMS AND APPROVES A RESOLUTION STATING THAT ALL OFFICERS AND BOARD MEMBERS HAVE SUBMITTED THEIR FORM. IF ANY CONFLICTS ARE NOTED, THE BOARD WILL REVIEW THE RELATIONSHIP AND TRANSACTION AND DETERMINE IF FURTHER ACTION IS NECESSARY TO MANAGE THE CONFLICT. THE POLICY INFORMS BOARD MEMBERS OF THEIR ONGOING OBLIGATION TO DISCLOSE CONFLICTS OF INTEREST AS THEY ARISE, FOR EXAMPLE EACH TIME A SIGNIFICANT NEW CONTRACT IS ENTERED INTO OUTSIDE OF THE ANNUAL DISCLOSURE PERIOD. MANAGEMENT DOES AN ASSESSMENT OF ANY POSSIBLE CONFLICTS FOR OFFICERS, AS WELL, AT THIS TIME. WHEN A CONFLICT MAY ARISE, DEPENDING ON THE CIRCUMSTANCE, THE MEMBER IS REQUIRED TO RECUSE HIM/HERSELF DURING DISCUSSIONS AND VOTING OF THE CONFLICTED ACTIVITY, OR THEY MAY BE ASKED TO RESIGN. THE CONFLICT MANAGEMENT PLANS FOR SPECIFIC CONFLICTS ARE DOCUMENTED IN CORPORATE RECORDS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ANTIOCH UNIVERSITY ADVISORY BOARD COMPENSATION COMMITTEE IS MADE UP OF INDEPENDENT MEMBERS OF THE EXECUTIVE COMMITTEE. THEY REVIEW INDUSTRY SALARY AND BENEFITS DATA FROM SEVERAL REPUTABLE SOURCES. THESE SOURCES INCLUDED SURVEY DATA OF DOZENS OF INDUSTRY PEERS. IN ADDITION, THE COMMITTEE WOULD TAKE INTO CONSIDERATION THE FINANCIAL HEALTH OF THE INSTITUTION AND THE INCREASES PROVIDED TO OTHER KEY EMPLOYEES WITHIN THE UNIVERSITY. THE COMMITTEE HELD DISCUSSIONS AND ULTIMATELY VOTED UPON THE COMPENSATION PROVIDED TO THE CHANCELLOR FOR THE FOLLOWING YEAR. THE PROCESS WAS DOCUMENTED. FOR OTHER OFFICERS AND KEY EMPLOYEES, THE CHANCELLOR SIMILARLY REVIEWS INDUSTRY DATA FOR COMPARABLE INSTITUTIONS. IN ADDITION, PERFORMANCE EVALUATIONS ARE COMPLETED. A COMPENSATION RECOMMENDATION FOR THESE EMPLOYEES IS BASED ON THIS DATA, AND PROVIDED BY THE CHANCELLOR TO THE EXECUTIVE COMMITTEE, OR FULL BOARD, WHO THEN VOTES ON THE FINAL COMPENSATION. THE PROCESS IS DOCUMENTED ANNUALLY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE UNIVERSITY'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC AT THE UNIVERSITY'S WEBSITE HTTP://WWW.ANTIOCH.EDU/POLICIES/. THE ORGANIZATION PROVIDES THE FORM 990 UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN IRC SECTION 6104(D). THE CHANCELLOR PROVIDES ENROLLMENT AND FINANCIAL UPDATES TO THE UNIVERSITY COMMUNITY THROUGHOUT THE YEAR VIA ON-LINE AND/OR CAMPUS VISITS. |
| FORM 990, PART XI, LINE 9: | POSTRETIREMENT CHANGES OTHER THAN NET PERIODIC POSTRETIREMENT COST -28,961. |
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