2024-05-15T10:26:40-05:00 2023-06-30 FORVIS LLP 201 N Illinois Street Indianapolis IN 46204 990 2022-07-01 350868202 Wabash College % KENDRA A COOKS WAB 7653616011 PO BOX 352 CRAWFORDSVILLE IN 47933 KENDRA COOKS CFO, TREASURER 7653616421 2024-05-15 true KENDRA COOKS 999009999 NICOLE B FISHBACK P01279475 3173834000 2024-05-15 2 2022 2023-04-26 12:10:37Z SCOTT FELLER PO BOX 352 CRAWFORDSVILLE IN 47933 234487243 false X WWW.WABASH.EDU X 1832 IN WABASH COLLEGE IS A LIBERAL ARTS COLLEGE FOR MEN THAT EDUCATES THEM TO THINK CRITICALLY, ACT RESPONSIBLY, LEAD EFFECTIVELY, AND LIVE HUMANELY. 38 36 994 37 775555 80086 37535100 16946142 47544191 50465239 8719831 8741841 75580 183458 93874702 76336680 28416664 29143954 0 0 27263963 28438116 250409 223002 2155524 31259643 31235395 87190679 89040467 6684023 -12703787 586840055 579551315 50642782 46094300 536197273 533457015 WABASH COLLEGE IS A LIBERAL ARTS COLLEGE FOR MEN THAT EDUCATES THEM TO THINK CRITICALLY, ACT RESPONSIBLY, LEAD EFFECTIVELY, AND LIVE HUMANELY. false false 78561612 29143954 50550355 INSTRUCTION - THE ACADEMIC INSTRUCTION PROGRAM. STUDENT SERVICES AND ATHLETICS - ACTIVITIES WHOSE PRIMARY GOAL IS TO CONTRIBUTE TO THE STUDENT'S EMOTIONAL AND PHYSICAL WELL-BEING AS WELL AS INTELLECTUAL, CULTURAL, AND SOCIAL DEVELOPMENT OUTSIDE OF THE CLASSROOM. ACADEMIC SUPPORT AND LIBRARY - SUPPORT SERVICES FOR INSTRUCTION, RESEARCH, AND PUBLIC SERVICE. INCLUDES LIBRARY AND COMPUTER SERVICES. 835 STUDENTS SERVED. 78561612 true true false false false false false true false true true true false true true false true false true false true true false true false false false true true true true false false false false false false true false false false true true false false false true false false false true 376 0 true 994 true true true false false false false false false false false false false false X 38 36 false false false false false true false true true false false true true true true true true true true false CA IN X X KENDRA A COOKS 7653616212 PO BOX 352 CRAWFORDSVILLE IN 47933 FELLER SCOTT E PRESIDENT 50.0 1.0 X X 515695 0 44778 JONES STEVEN L DEAN FOR PROF. 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0.0 X 0 0 0 KENNEDY III PETER M TRUSTEE 1.0 0.0 X 0 0 0 KILBANE JAMES L TRUSTEE 1.0 0.0 X 0 0 0 KOLISEK FRANK R TRUSTEE 1.0 0.0 X 0 0 0 LADRIERE II RAYMOND E TRUSTEE 1.0 0.0 X 0 0 0 LEWIS DAVID P TRUSTEE 1.0 0.0 X 0 0 0 MCNAUGHT JR HARRY F TRUSTEE 1.0 0.0 X 0 0 0 OLSON CORY M TRUSTEE 1.0 0.0 X 0 0 0 PERKINS JEFFREY M TRUSTEE 1.0 0.0 X 0 0 0 PFLEDDERER KELLY D TRUSTEE 1.0 0.0 X 0 0 0 REAMEY GARY D TRUSTEE 1.0 0.0 X 0 0 0 SCHROEDER JOHN C TRUSTEE 1.0 0.0 X 0 0 0 SHELBOURNE K DONALD TRUSTEE 1.0 0.0 X 0 0 0 SHERWIN ROBERT A TRUSTEE 1.0 0.0 X 0 0 0 SNODELL III WALTER S TRUSTEE 1.0 0.0 X 0 0 0 TURK JR JOSEPH E TRUSTEE 1.0 0.0 X 0 0 0 WALSH THOMAS M TRUSTEE 1.0 0.0 X 0 0 0 WHEELER WILLIAM J CHAIR OF THE EXEC COMMITTEE 1.0 0.0 X X 0 0 0 WILLIAMS JR JAMES P TRUSTEE 1.0 0.0 X 0 0 0 WILSON PETER C TRUSTEE 1.0 0.0 X 0 0 0 WOOLS PAUL TRUSTEE 1.0 0.0 X 0 0 0 WUNDERLICH KATHLEEN TRUSTEE 1.0 0.0 X 0 0 0 YARED RANA TRUSTEE 1.0 0.0 X 0 0 0 Kenney Phillip G TRUSTEE 1.0 0.0 X 0 0 0 1813194 0 254109 29 false true false SODEXO AND AFFILIATES 4880 PAYSPHERE CIRCLE CHICAGO IL 60674 CAMPUS SERVICES 3029614 COMPASS GROUP USA INC 301 W WABASH AVE CRAWFORDSVILLE IN 47933 FOOD SERVICE 2628876 SHEPLEY BULFINCH RICHARDSON ABBOT 2 SEAPORT LANE BOSTON MA 02210 ARCHITECTURE 1255111 KORT BUILDERS INC 8709 CASTLE PARK DR INDIANAPOLIS IN 46256 CONSTRUCTION 1175033 CAMPUS COOKS LLC 1400 S WOLF RD STE 400 WHEELING IL 60090 FOOD SERVICE 1121662 26 90276 1107435 15748431 224517 16946142 TUITION & FEES 611600 38060596 38060596 FRATERNITY ROOM & BOARD 611710 5509176 5509176 STUDENT ROOM & BOARD 611710 4234734 4234734 ATHLETIC REVENUE 713940 1448451 1448451 OTHER INCOME 611710 1212282 1212282 50465239 7779875 677213 7102662 0 0 0 0 0 158816789 157854823 961966 961966 961966 0 0 0 0 0 0 479198 295740 183458 85116 98342 0 76336680 50550355 775555 8064628 782889 782889 28321585 28321585 39480 39480 0 980371 806377 144278 29716 0 22304326 18345809 3282460 676057 1423896 1171187 209550 43159 2183087 1795638 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28935250 76336680 60400957 295740 295740 60105217 1152111 27783139 28935250 89040467 SCHEDULE D, PART III, LINE 1A FOOTNOTES TO FINANCIAL STATEMENTS: THE COLLEGE'S COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE COLLEGE'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS IN THE STATEMENTS OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE REPORTED IN THE YEAR OF ACQUISITION AS DECREASES IN UNRESTRICTED NET ASSETS, OR IN TEMPORARILY OR PERMANENTLY RESTRICTED NET ASSETS IF THE ASSETS USED TO PURCHASE THE ITEMS WERE RESTRICTED TO THAT USE BY DONOR STIPULATION. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT REPORTED IN THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES RELATED TO COLLECTION ITEMS ARE REPORTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. THE COLLEGE'S COLLECTIONS CONSIST PRIMARILY OF BOOKS, ARTWORK AND SCIENTIFIC ARTIFACTS. EACH OF THE ITEMS IS CATALOGED, PRESERVED AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. THE COLLECTIONS ARE SUBJECT TO A POLICY THAT REQUIRES PROCEEDS FROM THE DISPOSITION OF COLLECTION ITEMS TO BE USED TO ACQUIRE OTHER COLLECTION ITEMS. SCHEDULE D, PART III, LINE 4 FURTHERANCE OF EXEMPT PURPOSE: EDUCATION - WABASH COLLEGE EMPLOYS THE ART COLLECTION IN CONNECTION WITH THE INSTRUCTION OF ART AND ART HISTORY COURSES. SCHEDULE D, PART V, LINE 4 INTENDED USES OF ENDOWMENT FUNDS: ENDOWED FUNDS SUPPORT THE COLLEGE'S MISSION BY PROVIDING SCHOLARSHIPS FOR STUDENTS, FUNDS FOR SPECIAL PROJECTS, AND GENERAL OPERATING FUNDS FOR THE COLLEGE. SCHEDULE D, PARTS X, LINE 2 ASC 740 DISCLOSURE: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN 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, PARTS XI, LINE 2D OTHER RECONCILING ITEMS: $295,740 COST OF GOODS SOLD SCHEDULE D, PART XI, LINE 4B OTHER RECONCILING ITEMS: $27,783,139 GRANTS AND SCHOLARSHIPS SCHEDULE D, PART XII, LINE 2D OTHER RECONCILING ITEMS: $295,740 COST OF GOODS SOLD SCHEDULE D, PART XII, LINE 4B OTHER RECONCILING ITEMS: $27,783,139 GRANTS AND SCHOLARSHIPS true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 PUBLICATION OF THE ORGANIZATION'S RACIALLY NONDISCRIMINATORY POLICY: WABASH HAS ITS NONDISCRIMINATION POLICY ON ITS HOMEPAGE. SEE WWW.WABASH.EDU SCHEDULE E, PART I, LINE 6A FINANCIAL AID OR ASSISTANCE RECEIVED FROM A GOVERNMENTAL AGENCY: WABASH COLLEGE RECEIVES FEDERAL FINANCIAL AID INCLUDING PELL GRANTS, STAFFORD LOANS, PARENT PLUS LOANS, SUPPLEMENTAL EMPLOYMENT OPPORTUNITY GRANTS (SEOG), AND FEDERAL WORK STUDY ON BEHALF OF ITS STUDENTS. THE COLLEGE HAS RECEIVED GRANTS FROM THE NATIONAL SCIENCE FOUNDATION TO SUPPORT FACULTY SPONSORED RESEARCH AND INSTRUCTION AND THE DEPARTMENT OF HOMELAND SECURITY UNDER ITS FEMA DISASTER GRANT PROGRAM FOR THE MITIGATION OF COVID -19. true Central America and the Caribbean 0 0 Investments 7280654 North America 0 0 Investments 11906816 Europe (Including Iceland and Greenland) 0 0 Investments 602486 North America 0 0 Grantmaking 39480 0 0 0 0 19829436 19829436 North America Educational 10000 Check North America Educational 30384 Check 2 true false true true true false SCHEDULE F, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE US: GRANTS ARE MADE TO ACCREDITED SCHOOLS AND SEMINARIES. BOTH FINANCIAL AND NARRATIVE REPORTS OF GRANT ACTIVITIES ARE REQUIRED. X X X X X X X true MCALLISTER AND QUINN LLC CONSULTING false 16200 -16200 JOHNSON GROSSNICKLE CONSULTING false 64602 -64602 MINDPOWER INCORPORATED CONSULTING false 136700 -136700 CRESCENDO INTERACTIVE INC CONSULTING false 5500 -5500 223002 -223002 AK AR CT DC MD MA MI MS MO NV NH ND VA WA SCHEDULE G, PART 1, LINE 2B PROFESSIONAL FUNDRAISING SERVICES: Since Wabash College's fundraising consultants do not participate in gift request meetings or letters, Wabash College does not anticipate generating any revenue from these consulting activities. true GREAT LAKES COLLEGES ASSOCIATION INC 535 WEST WILLIAM NO 301 ANN ARBOR MI 48103 381678376 501(C)(3) 141933 EDUCATIONAL ASSISTANCE BOSTON UNIVERSITY 745 COMMONWEALTH AVE BOSTON MA 02215 042103547 501(C)(3) 34971 EDUCATIONAL ASSISTANCE CENTRE COLLEGE 600 WEST WALNUT STREET DANVILLE KY 40422 610444671 501(C)(3) 30000 EDUCATIONAL ASSISTANCE COLORADO STATE UNIVERSITY 2002 CAMPUS DELIVERY FT COLLINS CO 80523 846000545 501(C)(3) 19935 EDUCATIONAL ASSISTANCE COLUMBIA THEOLOGICAL SEMINARY 701 COLUMBIA DRIVE DECATUR GA 30031 580566165 501(C)(3) 109586 EDUCATIONAL ASSISTANCE FULLER THEOLOGICAL SEMINARY 135 N OAKLAND AVENUE PASADENA CA 91182 351699394 501(C)(3) 15000 EDUCATIONAL ASSISTANCE GUSTAVUS ADOLPHUS COLLEGE 800 WEST COLLEGE AVENUE ST PETER MN 56082 410695524 501(C)(3) 42250 EDUCATIONAL ASSISTANCE HANOVER COLLEGE PO BOX 108 HANOVER IN 47243 350868096 501(C)(3) 27868 EDUCATIONAL ASSISTANCE INTERDENOMINATIONAL THEOLOGICAL CENTER 700 MARTIN LUTHER KING JR DR ATLANTA GA 30314 580814544 501(C)(3) 34810 EDUCATIONAL ASSISTANCE KANKAKEE VALLEY SCHOOL CORPORATION PO BOX 278 WHEATFIELD IN 46392 351105539 501(C)(3) 41192 EDUCATIONAL ASSISTANCE LOYOLA UNIVERSITY OF CHICAGO 820 N MICHIGAN AVENUE CHICAGO IL 60611 361408475 501(C)(3) 29673 EDUCATIONAL ASSISTANCE METHODIST THEOLOGICAL SCHOOL IN OHIO 3081 COLUMBUS PIKE DELAWARE OH 43015 314421101 501(C)(3) 30000 EDUCATIONAL ASSISTANCE PACIFIC SCHOOL OF RELIGION 1798 SCENIC AVENUE BERKELEY CA 94709 941186179 501(C)(3) 10000 EDUCATIONAL ASSISTANCE RECONSTRUCTIONAL RABBINICAL COLLEGE 1299 CHURCH ROAD WYNCOTE PA 19095 231710675 501(C)(3) 30000 EDUCATIONAL ASSISTANCE SAINT ANSELM COLLEGE 100 SAINT ANSELM COLLEGE MANCHESTER NH 03102 020222182 501(C)(3) 50000 EDUCATIONAL ASSISTANCE SANTA CLARA UNIVERSITY 500 EL CAMINO REAL SANTA CLARA CA 95053 941156617 501(C)(3) 15000 EDUCATIONAL ASSISTANCE THE ILIFF SCHOOL OF THEOLOGY 2323 E ILIFF AVENUE DENVER CO 80210 840404244 501(C)(3) 10000 EDUCATIONAL ASSISTANCE ASOCIACION PARA LA EDUCACION TEOLOGICA HISPANA 8401 VALENCIA COLLEGE LANE ORLANDO FL 32825 582022462 501(C)(3) 50000 EDUCATIONAL ASSISTANCE SEATTLE PACIFIC UNIVERSITY 3307 THIRD AVENUE WEST SEATTLE WA 98119 910565553 501(C)(3) 10000 EDUCATIONAL ASSISTANCE SOCIETY OF BIBLICAL LITERATURE 825 HOUSTON MILL ROAD STE 350 ATLANTA GA 30329 236390716 501(C)(3) 25960 EDUCATIONAL ASSISTANCE ST LOUIS COMMUNITY COLLEGE 3221 MCKELVEY SUITE 100 BRIDGETON MO 63044 430786590 501(C)(3) 8807 EDUCATIONAL ASSISTANCE VANDERBILT UNIVERSITY 411 21ST AVENUE SOUTH 113 NASHVILLE TN 37240 620476822 501(C)(3) 15000 EDUCATIONAL ASSISTANCE 22 STUDENT GRANTS AND SCHOLARSHIPS 835 27783139 STUDENT PRIZES 130 65878 STUDY ABROAD GRANTS 6 15000 PARTICIPANT FELLOWSHIPS 103 257448 INTERNSHIPS 34 103940 STUDENT AWARDS NON-FA 224 35708 COST PLAQUES AND APPAREL DAVIS/MOTHER'S FUND SCHOLARSHIPS 20 37367 EMPLOYEE SERVICE AWARDS 37 17605 FACULTY AND STAFF SUPPORT 4 5500 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE US: GRANTS ARE MADE TO ACCREDITED SCHOOLS AND SEMINARIES. BOTH FINANCIAL AND NARRATIVE REPORTS OF GRANT ACTIVITIES ARE REQUIRED. WABASH COLLEGE HAS WRITTEN QUALIFICATION CRITERIA FOR STUDENT FINANCIAL AID AND FOLLOWS A WRITTEN APPROVAL POLICY. X X X true true X X X X false false false false false false false true false AMIDON JR JAMES L SECRETARY/CHIEF OF STAFF 159948 0 0 0 0 0 16906 0 11437 0 188291 0 COOKS KENDRA A CFO/TREASURER 201798 0 0 0 0 0 20576 0 9233 0 231607 0 FELLER SCOTT E PRESIDENT 437360 0 52275 0 26060 0 30500 0 14278 0 560473 0 JONES STEVEN L DEAN FOR PROF. DEVELOPMENT 233585 0 0 0 0 0 23540 0 9307 0 266432 0 JANSSEN MICHELLE L DEAN FOR ADVANCEMENT 199906 0 0 0 12096 0 21288 0 14120 0 247410 0 WESTFIELD N LYNNE DIRECTOR OF WABASH CENTER 149086 0 0 0 24000 0 15375 0 9092 0 197553 0 MCDORMAN TODD F DEAN OF THE COLLEGE 168137 0 0 0 0 0 18085 0 13870 0 200092 0 BLAICH CHARLES F DIRECTOR OF INQUIRIES-CILA 148943 0 0 0 0 0 15920 0 10582 0 175445 0 SCHEDULE J, PART I, LINE 1A DR SCOTT FELLER, PRESIDENT OF WABASH COLLEGE IS OCCASIONALLY PROVIDED NON-TAXABLE REIMBURSEMENT FOR SPOUSAL TRAVEL TO FURTHER BUSINESS ACTIVITIES CONDUCTED ON BEHALF OF THE COLLEGE. The value of personal use of college-provided automobiles and social club dues provided to President Feller were recorded and reported as taxable income on his annual Wage and Tax Statement, IRS Form W-2. PERSONAL RESIDENCE WAS PROVIDED TO N. LYNNE WESTFIELD AND MICHELLE JANSSEN AS TAXABLE INCOME IN LIEU OF ADDITIONAL SALARY. SCHEDULE J, PART I, Line 7 The President is eligible for a performance bonus annually based on a percentage of his salary, as outlined in his employment contract. It is approved by the compensation committee of the Board of Trustees. A INDIANA FINANCE AUTHORITY 351602316 2019-08-30 41632000 REFINANCE 2001, 2003, & 2013 BONDS false false false B INDIANA FINANCE AUTHORITY 351602316 2022-06-17 15500000 STUDENT HOUSING false false false A 20816000 0 41632000 0 0 47547891 84019 0 0 0 0 0 true false true true B 750000 0 15500000 0 0 0 0 0 0 0 0 0 false false false true A false false false false 0 false false false true B false false false false 0 false false false true A false true false false false false 0 false true false 0 false true B false true false false false false 0 false false false 0 false true A true B true NOT REQUIRED NOT REQUIRED 41300 SCHOLARSHIP/FINANCIAL AID EDUCATIONAL ASSISTANCE SCHEDULE L, PART III FINANCIAL AID TO INTERESTED PERSONS AND/OR FAMILY MEMBERS: THE AMOUNT LISTED IN PART III REPRESENTS FINANCIAL AID THAT WAS AWARDED TO INTERESTED PERSONS AND/OR FAMILY MEMBERS. THE ONLY AMOUNTS AWARDED ARE SCHOLARSHIPS AND FINANCIAL AID AWARDS. THESE FUNDS ARE DISBURSED BY THE COLLEGE'S FINANCIAL AID DEPARTMENT IN STRICT ADHERENCE TO ALL FEDERAL AND STATE REGULATIONS. X 65 0 X 39 5307878 MARKET VALUE X 1 50000 APPRAISAL X 1 0 X Equipment 1 0 0 1 false true false SCHEDULE M, PART I, LINE 33 ART, COLLECTIBLES, AND EQUIPMENT THAT ARE ADDED TO WABASH COLLEGE'S COLLECTION ARE NOT REPORTED AS INCOME. SCHEDULE M, PART I, COLUMN (B) NUMBER OF CONTRIBUTORS: WABASH COLLEGE IS REPORTING THE NUMBER OF CONTRIBUTORS IN COLUMN (B). SCHEDULE M, PART I, LINE 9 SECURITIES - PUBLICLY TRADED: NONCASH CONTRIBUTIONS ON SCHEDULE M ARE REPORTED IN THE YEAR RECEIVED. PUBLICLY TRADED SECURITIES IN THE AMOUNT OF $5,108,933 RECEIVED WERE PLEDGE PAYMENTS THAT WERE RECORDED AS REVENUE ON PART VIII OF THE FORM 990 IN A PREVIOUS YEAR. FORM 990, PART VI, SECTION A, LINE 7A CLASSES OF MEMBER OR STOCKHOLDERS: ALUMNI OF WABASH COLLEGE ARE CONSIDERED MEMBERS. AN ALUMNUS IS ANY PERSON WHO ATTENDED WABASH FOR AT LEAST TWO SEMESTERS. EVERY EVEN-NUMBERED YEAR, ALUMNI ELECT TWO TRUSTEES TO THE BOARD. EVERY ODD-NUMBERED YEAR, ALUMNI ELECT ONE TRUSTEE TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990: THE AUDIT COMMITTEE CHAIRMAN, THE CONTROLLER, AND THE CFO/TREASURER DO A DETAILED REVIEW OF THE 990. THE AUDIT AND RISK COMMITTEE REVIEWS THE RETURN BEFORE IT IS PROVIDED TO THE FULL BOARD. AN ELECTRONIC COPY OF THE FORM IS AVAILABLE TO THE ENTIRE BOARD PRIOR TO FILING. AN INDEPENDENT ACCOUNTING FIRM PERFORMS A DETAILED REVIEW OF THE 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: CONFLICT OF INTEREST QUESTIONNAIRES ARE SENT TO ALL BOARD MEMBERS. THE CONTROLLER REVIEWS THE COMPLETED FORMS. THERE HAVE BEEN FEW CONFLICTS ON THE BOARD, BUT WHEN ONE DOES OCCUR, THE BOARD MEMBER IS RECUSED FROM VOTING. THE CONFLICT OF INTEREST AND THE RECUSAL ARE NOTED IN THE MINUTES OF THE BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15A & 15B REVIEW OF CEO OR TOP MGMT OFFICIAL COMPENSATION: THE PRESIDENT'S COMPENSATION IS REVIEWED AND DETERMINED ANNUALLY BY A COMPENSATION COMMITTEE CONSISTING OF THE CHAIRMAN OF THE BOARD OF TRUSTEES AND THE CHAIRMAN OF THE EXECUTIVE COMMITTEE. THE COMMITTEE CONSIDERS DATA FROM OTHER SCHOOLS, NATIONAL SURVEYS AND TRENDS, AND PERFORMANCE AGAINST GOALS AS PART OF THE REVIEW PROCESS. THE PRESIDENT REVIEWS AND DETERMINES THE COMPENSATION OF THE DEANS AND THE OTHER MEMBERS OF THE PRESIDENT'S STAFF ON AN ANNUAL BASIS, WITH THE ADVICE AND CONSENT OF THE COMPENSATION COMMITTEE. ALL COMPENSATION DECISIONS ARE NOTED IN THE COLLEGE'S BOOKS AND RECORDS. OFFICER COMPENSATION WAS LAST REVIEWED IN JULY 2023. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INT. POLICY, AND FINANCIAL STATEMENTS: WABASH COLLEGE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE WABASH COLLEGE WEBSITE. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: $ (76,952) AMORTIZATION OF NET GAIN - NET PERIODIC PENSION COSTS 659,191 DEFINED-BENEFIT POSTRETIREMENT HEALTH PLAN (1,144,590) PRIOR SERVICE CREDIT RECOGNIZED IN CURRENT YEAR ------------ $ (562,351) TOTAL CHANGE IN NET ASSETS GREAT LAKES COLLEGES ASSOCIATION INC 535 W WILLIAM NO 301 ANN ARBOR MI 48103 381678376 EDUC. SUPPORT MI 501(C)3 12 TYPE 1 NA false INDEPENDENT COLLEGES OF INDIANA INC 30 SOUTH MERIDIAN STREET INDIANAPOLIS IN 46204 310901001 EDUC. SUPPORT IN 501(C)3 12 TYPE 1 NA false CHARITABLE REMAINDER TRUSTS (28) TRUST NA TRUST false true true false false false false false false false false false false false false false false true true