2024-05-15T14:43:11-05:00 2023-06-30 420714325 RSM US LLP 30 S Wacker Drive Ste 3300 Chicago IL 60606 990 2022-07-01 340714363 Oberlin College OBER 4407758460 173 W Lorain St Controllers Offi Oberlin OH 44074 Rebecca Vazquez-Skillings VP for Finance & Admin 4407758460 2024-05-15 1 Rebecca Vazquez-Skillings XXX-XX-XXXX 1 Rebekuh Eley P01247672 3126343400 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Rebecca Vazquez-Skillings 70 N Professor St Oberlin OH 44074 416921068 0 X www.oberlin.edu X 1834 OH Oberlin College and Conservatory educate students for lives of intellectual, musical and artistic rigor and breadth, sustained inquiry, creativity and innovation, and leadership. Oberlin aims to prepare graduates with the knowledge, skills, and perspectives essential to confront complex issues and to create change and value in the world. 35 34 2958 611 530846 0 59057174 22149581 246363514 239363260 115918873 82463763 6535 6370 421346096 343982974 96916761 97538186 0 0 91201687 105661517 0 0 5686597 98007466 105946576 286125914 309146279 135220182 34836695 1820320492 1896950617 392258087 447683177 1428062405 1449267440 X See Schedule O 0 0 287734350 97538186 239363260 Oberlin College is a liberal arts institution made up of the College of Arts & Sciences and the Conservatory of Music. The College served 3,076 full-time equivalent undergraduate students, awarding scholarships to 2,956 of them. The average student received $32,672 in financial aid. The College is essentially residential. The balance of the student body is housed in private off-campus housing within the City of Oberlin, Ohio. 287734350 1 1 0 0 0 0 0 1 1 1 1 1 0 0 1 1 0 1 1 0 1 0 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 940 0 1 2958 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 35 34 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X Rebecca Vazquez-Skillings 4407758460 70 N Professor St Oberlin OH 44074 Carmen Twillie Ambar President 40.00 0.00 X X 546865 0 186683 Kofi Asare Trustee 2.00 0.00 X 0 0 0 Charles S Birenbaum Trustee 2.00 0.00 X 0 0 0 Robin Black Trustee 2.00 0.00 X 0 0 0 Richard T Brandt Trustee 4.00 0.00 X 0 0 0 T Christopher Canavan Trustee/Chair 8.00 0.00 X 0 0 0 Motoko T Deane Trustee 2.00 0.00 X 0 0 0 Menna Demessie Trustee 2.00 0.00 X 0 0 0 Steve J Dolcemaschio Trustee 4.00 0.00 X 0 0 0 Francisco X Dominguez Trustee 2.00 0.00 X 0 0 0 Lillie Johnson Edwards Trustee 8.00 0.00 X 0 0 0 Ify Ezimora Trustee 2.00 0.00 X 0 0 0 Sean P Gavin Trustee 4.00 0.00 X 0 0 0 Jacob A Gayle Trustee 2.00 0.00 X 0 0 0 Frederick Haas Trustee 2.00 0.00 X 0 0 0 Edward P Helms Trustee 2.00 0.00 X 0 0 0 Cynthia Hogan Trustee 2.00 0.00 X 0 0 0 Charlene Drew Jarvis Trustee 2.00 0.00 X 0 0 0 Michael E Kamarck Trustee 4.00 0.00 X 0 0 0 Eric R Katzman Trustee 2.00 0.00 X 0 0 0 Maghan Keita Trustee 2.00 0.00 X 0 0 0 Lee Koonce Trustee 2.00 0.00 X 0 0 0 David Krischer Trustee 4.00 0.00 X 0 0 0 Hozefa Lokhandwala Trustee 2.00 0.00 X 0 0 0 Chesley Maddox-Dorsey Trustee 4.00 0.00 X 0 0 0 Naeisha McClain Trustee 2.00 0.00 X 0 0 0 Minsok Pak Trustee 2.00 0.00 X 0 0 0 Molly Raphael Trustee 2.00 0.00 X 0 0 0 Patricia Shanks Trustee 2.00 0.00 X 0 0 0 David Shipley Trustee 2.00 0.00 X 0 0 0 Julia Steyn Trustee 2.00 0.00 X 0 0 0 Isabel Tadmiri Trustee 2.00 0.00 X 0 0 0 Leanne Wagner Trustee 4.00 0.00 X 0 0 0 Lisa Y Waller Trustee 2.00 0.00 X 0 0 0 Georgia Yuan Trustee 4.00 0.00 X 0 0 0 Matthew Lahey VP, General Counsel & Secretary 40.00 0.00 X 286119 0 45428 Michael Grzesiak VP, Development & Alumni Affairs 40.00 0.00 X 256604 0 60265 Rebecca D Vazquez-Skillings VP, Finance & Administration 40.00 6.00 X 244260 0 64524 David Kamitsuka Dean of Arts & Sciences 40.00 0.00 X 249243 0 107658 William Quillen Dean of Conservatory 40.00 0.00 X 242864 0 63617 David Hertz Chief of Staff 40.00 0.00 X 214604 0 52000 Karen Goff VP, Dean of Students 40.00 0.00 X 252662 0 4873 Manuel Carballo VP, Dean of Admissions & Fin. Aid 40.00 0.00 X 185354 0 67954 Julienne Melvin Associate VP of Finance 40.00 0.00 X 183268 0 37529 Joshua Jensen VP Director of Communications 40.00 0.00 X 192736 0 20941 Natalie Winkelfoos Associate VP for Athletics 40.00 0.00 X 165133 0 39254 Jun Yang Chief Investment Officer 40.00 0.00 X 766519 0 76523 Benjamin R Hockenhull Chief IT Officer (Until Jan 2023) 40.00 0.00 X 213961 0 35360 Joe Vitale Chief Human Resources Officer 40.00 0.00 X 186768 0 32790 Kevin Brown Chief Facilities Officer 40.00 6.00 X 198512 0 20648 Jeffrey Witmer Professor 40.00 0.00 X 192255 0 48416 John V Duca Professor 40.00 0.00 X 217477 0 22142 Katarzyna Karapuda Associate Director of Investments 40.00 0.00 X 206697 0 17233 Valerie Hotchkiss Director of Libraries 40.00 0.00 X 187748 0 21185 Maria Miller Associate VP for Leadership & PG 40.00 0.00 X 190016 0 3803 Meredith L Raimondo VP Dean of Students (Until Feb 2022) 40.00 0.00 X 109028 0 10929 5488693 0 1039755 130 1 1 0 M A Mortenson Company 700 Meadow Ln North Minneapolis MN 55422 Construction Services 40944503 AVI Foodsystems Inc 2590 Elm Rd NE Warren OH 44483 Food Services 16844494 Gilbane Building Company 7 Jackson Walkway Providence RI 02903 Construction Services 7690285 Shook Construction Co 2000 W Dorothy Lane Moraine OH 45439 Construction Services 5246912 Scioto LLC 65 Kingston Ave Columbus OH 43207 Cleaning Services 3866979 71 3685097 18464484 3545045 22149581 Tuition and Fees 900099 188854973 188854973 Residential & Dining Services 900099 47142515 47142515 Educational Activities 900099 2285114 2285114 Summer Conference Program 900099 678656 678656 Auxiliary Services 900099 301260 301260 100742 100742 239363260 6681092 530846 6150246 56575 50205 6370 6370 6370 147232060 1438500 72887889 0 74344171 1438500 75782671 75782671 343982974 239363260 530846 81939287 233440 233440 86349730 86349730 10955016 10955016 5909237 2735855 2846049 327333 73693164 67114126 3502230 3076808 5969541 5264277 452049 253215 14549956 13222200 698266 629490 5539619 4885147 419493 234979 953676 953676 260188 14600 245588 2429616 2429616 285752 273994 3970 7788 15197808 14959310 137810 100688 1811701 1810761 940 9563904 9474424 89480 3355112 2628731 433009 293372 9038131 9038131 22184473 22184473 2418852 2418852 Facilities Expense 9445314 9263414 181900 Study Away Programs 3757221 3757221 Instruction Expense 3718552 3718552 Annuity & RLIF Payments 1809631 1809631 19716645 15622465 3331256 762924 309146279 287734350 15725332 5686597 66790160 142986537 91077445 78989001 26865830 18252459 1774293 7504146 12535100 13147366 117604 138410 1808647 2277728 959939860 500511532 428871747 459428328 636106591 693127253 547916483 475641953 6456592 5457436 1820320492 1896950617 48165610 37651737 40331 86550 79370000 188592681 12869789 16547651 235595958 191618654 16216399 13185904 392258087 447683177 X 275391975 273649218 1152670430 1175618222 1428062405 1449267440 1820320492 1896950617 X 34836695 -15782493 2150833 X 0 1 X 1 1 1 X 23083097 38912972 24872184 59057174 22149581 168075008 23083097 38912972 24872184 59057174 22149581 168075008 15637086 152437922 3333624 3623579 3213195 2116001 6206821 18493220 186568228 1057361946 0.81710 0.88240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3545045 7308113 X X X X 0 0 1 X 1183221375 5877420 58594298 17317705 31133646 149551 1199092191 1272387575 13198124 -59675829 15819613 26541295 327586 1183221375 936576784 6310791 389894040 12922545 47155747 315748 1272387575 924604230 9001895 43567725 12181881 28205834 209351 936576784 886966355 18829532 59032360 11663904 28429001 131112 924604230 0.13954 0.29013 0.57032 0 0 8142063 8142063 650139391 293119756 357019635 257566151 207391776 50174375 44092255 44092255 459428328 Funds Held in Trust by Others 19139940 F Natural Resources Investments 13874697 F Venture Capital and Other Alternative Investments 442627316 F 475641953 Annuity Obligation 13185904 13185904 X Part III, Line 1a: The college has elected not to capitalize contributed collections. All works of art and collections are held for public exhibition, education or research; are protected, kept unencumbered, cared for, and preserved; and are subject to policies governing their use. Recognizing works of art as an asset of the Institution would result in a material increase in property, plant and equipment and a corresponding increase in net assets in the statements of financial position. Part III, Line 4: The Allen Memorial Art Museum (AMAM) is one of the finest college or university collections in the United States. Comprising nearly 14,000 works of art from virtually every culture and spanning the history of art, the AMAM's collection is a vital cultural resource for the students, faculty, and staff of Oberlin College as well as the surrounding community. The Museum organizes a variety of public programs in connection with exhibitions for Oberlin College and the local community. The Museum offers educational resources for Oberlin College faculty and students as well as other colleges and universities, K-12 teachers, children, and families. Part IV, Line 2b: In addition to funds from student organizations, the College maintains agency funds for various purposes including fellowships funded by outside foundations. Part V, Line 4: Oberlin College's endowment spending policy is set by the College's Board of Trustees. The Board of Trustees takes great care in developing the broad objectives and specific spending methodology, giving consideration to a number of factors, including preservation of the College's endowment for perpetuity, economic conditions and the possible impact of inflation and deflation, the College's historical total return on endowment, the expected total returns and the related investment policies and targeted allocations to achieve the expected returns, and the other financial resources of the College. The broad objectives of the endowment spending policy are to increase the real value of the endowment, to provide a dependable stream of current earnings distribution from the endowment pool to the College, to release earnings at a rate sustainable over the long term, and to seek to provide predictability and stability of endowment spending essential for long-range planning. Part X, Line 2: The College is exempt from Federal income taxes under Internal Revenue Code Section 501(c)(3). The College generates minor amounts of unrelated business income, annually files Form 990-T and pays taxes on such income. The College recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the College, the continued tax-exempt status of bonds issued by the College and various positions related to potential sources of unrelated taxable income. The College believes that it has appropriate support for any tax positions taken and, as such, does not have any uncertain tax positions that are material to the financial statements. As of June 30, 2023, the College's income tax years from 2018 and thereafter remain subject to examination by the Internal Revenue Service, as well as various state and local taxing authorities. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The College publicizes its racially nondiscriminatory policy through newspaper advertising, the College course catalog, the student regulations, policies and procedures publication, and employee handbooks. The College follows a voluntary affirmative action plan. Schedule E, Part I, Line 6 Oberlin College participates in various student financial aid programs from the U.S. Department of Education, including the following programs: PELL Grants, Supplemental Educational Opportunity Grants, Perkins Loans, and College Work-Study programs. 1 Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, 0 0 INVESTMENTS 275318015 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 0 INVESTMENTS 59762144 North America - Canada and Mexico, but not the United States 0 0 INVESTMENTS 7180128 Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 12125 East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 326744 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 1564618 Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 102720 North America - Canada and Mexico, but not the United States 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 86106 Russia and Neighboring States - Armenia, Azerbijan, Belarus, 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 70836 South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador, 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 84247 Sub-Saharan Africa - Angola, Benin, Botswana, Burkina Faso, 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 63513 South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 9000 Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, 0 0 PROGRAM SERVICES GRANTMAKING 367631 East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 0 0 PROGRAM SERVICES GRANTMAKING 4850002 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 0 PROGRAM SERVICES GRANTMAKING 1180515 Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, 0 0 PROGRAM SERVICES GRANTMAKING 318849 North America - Canada and Mexico, but not the United States 0 0 PROGRAM SERVICES GRANTMAKING 454607 Russia and Neighboring States - Armenia, Azerbijan, Belarus, 0 0 PROGRAM SERVICES GRANTMAKING 536268 South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador, 0 0 PROGRAM SERVICES GRANTMAKING 798232 Sub-Saharan Africa - Angola, Benin, Botswana, Burkina Faso, 0 0 PROGRAM SERVICES GRANTMAKING 1182585 South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, 0 0 PROGRAM SERVICES GRANTMAKING 1266327 0 0 0 0 0 0 344352600 11182612 355535212 SCHOLARSHIPS Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, 8 367631 CREDIT TO ACCOUNT SCHOLARSHIPS East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 134 4850002 CREDIT TO ACCOUNT SCHOLARSHIPS Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgiu 22 1180515 CREDIT TO ACCOUNT SCHOLARSHIPS Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, 6 318849 CREDIT TO ACCOUNT SCHOLARSHIPS North America - Canada and Mexico, but not the United States 12 454607 CREDIT TO ACCOUNT SCHOLARSHIPS Russia and Neighboring States - Armenia, Azerbijan, Belarus, 7 536268 CREDIT TO ACCOUNT SCHOLARSHIPS South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador, 12 798232 CREDIT TO ACCOUNT SCHOLARSHIPS Sub-Saharan Africa - Angola, Benin, Botswana, Burkina Faso, 17 1182585 CREDIT TO ACCOUNT SCHOLARSHIPS South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, 23 1266327 CREDIT TO ACCOUNT 1 0 1 1 1 0 Part I, Line 2: The College ensures that its grants are used for educational purposes by applying the financial aid awards directly to the students' accounts for those students that study abroad. Part III Accounting Method: 1 City of Oberlin 69 South Main Street Oberlin OH 44074 346002073 State of Ohio 91708 0 Green EDGE Fund Grant Green Yarding & Lawn Care / Hydro Energy Grant Oberlin Early Childhood Center 317 E College St Moreland Hills OH 44022 237313925 501c3 38000 0 OECC School Greenhouse Shagbark Haven LLC 352 W College St Oberlin OH 44074 844271609 36775 0 Green EDGE Fund Grant - Sugarbush Ecosystem LandLab Western Reserve Land Conservancy 3850 Chagrin River Rd Oberlin OH 44074 341571233 501c3 25980 0 Green EDGE Fund Grant - Tree Fencing Project and Fund trail improvements and extension of the Oberlin Great South Woods Sustainable Community Associates L 65 E College St Ste 3 Oberlin OH 44074 341973299 15800 0 Green EDGE Fund Grant - Electric vehicle charging station Oberlin City Schools 153 N Main St Oberlin OH 44074 346002072 State of Ohio 10000 0 Payment 5 of 7 towards fire truck AVI Contribution (Latest Products Corp) 2590 Elm Rd NE Warren OH 44483 340939177 6500 0 Dorm transport cards 4 3 Scholarships 2501 86306665 Cash Green EDGE Fund Grant 19 43065 Cash Part I, Line 2: The College ensures that its grants of student financial aid are used for the intended educational purpose by applying the awards directly to the students' tuition balances instead of issuing checks. The College also makes entrepreneurial and environmental grants through its Launch U Program and Green EDGE Fund. Potential grantees submit applications for the grants, and after a rigorous review process, grants are awarded. Grantees are required to submit reports which indicate how the grant funds were spent. X 1 1 X X X 0 1 0 0 0 0 0 1 0 Jun Yang Chief Investment Officer 441430 0 324315 0 774 0 26400 0 50123 0 843042 0 0 0 Carmen Twillie Ambar President 541483 0 0 0 5382 0 154800 0 31883 0 733548 0 0 0 David Kamitsuka Dean of Arts & Sciences 248055 0 0 0 1188 0 74931 0 32727 0 356901 0 0 0 Matthew Lahey VP, General Counsel & Secretary 285740 0 0 0 379 0 0 0 45428 0 331547 0 0 0 Michael Grzesiak VP, Development & Alumni Affairs 256190 0 0 0 414 0 23379 0 36886 0 316869 0 0 0 Rebecca D Vazquez-Skillings VP, Finance & Administration 243846 0 0 0 414 0 22598 0 41926 0 308784 0 0 0 William Quillen Dean of Conservatory 242684 0 0 0 180 0 20503 0 43114 0 306481 0 0 0 David Hertz Chief of Staff 213416 0 0 0 1188 0 22025 0 29975 0 266604 0 0 0 Karen Goff VP, Dean of Students 252392 0 0 0 270 0 4034 0 839 0 257535 0 0 0 Manuel Carballo VP, Dean of Admissions & Fin. Aid 185084 0 0 0 270 0 18248 0 49706 0 253308 0 0 0 Benjamin R Hockenhull Chief IT Officer (Until Jan 2023) 213691 0 0 0 270 0 19539 0 15821 0 249321 0 0 0 Jeffrey Witmer Professor 191107 0 0 0 1148 0 19994 0 28422 0 240671 0 0 0 John V Duca Professor 216289 0 0 0 1188 0 21303 0 839 0 239619 0 0 0 Katarzyna Karapuda Associate Director of Investments 206555 0 0 0 142 0 16524 0 709 0 223930 0 0 0 Julienne Melvin Associate VP of Finance 182516 0 0 0 752 0 5562 0 31967 0 220797 0 0 0 Joe Vitale Chief Human Resources Officer 186046 0 0 0 722 0 17266 0 15524 0 219558 0 0 0 Kevin Brown Chief Facilities Officer 197782 0 0 0 730 0 19820 0 828 0 219160 0 0 0 Joshua Jensen VP Director of Communications 192472 0 0 0 264 0 5021 0 15920 0 213677 0 0 0 Valerie Hotchkiss Director of Libraries 186782 0 0 0 966 0 5253 0 15932 0 208933 0 0 0 Natalie Winkelfoos Associate VP for Athletics 164988 0 0 0 145 0 13683 0 25571 0 204387 0 0 0 Maria Miller Associate VP for Leadership & PG 189625 0 0 0 391 0 3004 0 799 0 193819 0 0 0 Meredith L Raimondo VP Dean of Students (Until Feb 2022) 108937 0 0 0 91 0 10775 0 154 0 119957 0 0 0 Part I, Line 1a The College requires its President to live on-campus and has provided suitable housing. The President's home is used substantially for College business including meetings with staff and students, meetings with alumni and donors, and other College-related matters. The College does not treat the value of the housing provided as taxable compensation to the president. Part I, Line 4b The following individuals participate in a 457(f) plan that is considered a supplemental non-qualified retirement plan. For year ended June 30, 2023 the following employer contributions were made: - Carmen Twillie Ambar - $100,000 - David Kamitsuka - $49,980 Part I, Line 7 The Chief Investment Officer (CIO) receives a non-fixed payment recorded on Schedule J, Part II, Column B(ii) based on the performance of the endowment. A Ohio Higher Educational Facility Commission 346849674 67756DBZ8 2013-09-12 55692997 See Part VI 1 0 0 B Ohio Higher Educational Facility Commission 346849674 67756DNB8 2017-04-12 43220316 See Part VI 1 0 0 C Ohio Higher Educational Facility Commission 346849674 67756DM60 2023-05-03 120898356 See Part VI 0 0 0 A 10755000 10875000 55692998 40106763 586235 15000000 2015 1 0 1 1 B 2035000 3100000 43220316 17424343 495973 25300000 2020 1 0 1 1 C 120898356 898356 120000000 0 1 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 Part I, Column (f) - Description of Purpose Row A - 2013 Bond Issue - Educational Facilities; includes refunding of Series 2003 (8-26-2003). Row B - 2017 Bond Issue - Educational Facilities; includes partial advance refunding of Series 2009 (10-1-2009) and new money. Row C - 2023 Bond Issue - Educational Facilities; includes partial advance refunding of Series 2009 (10-1-2009) and new money. X 8 1287550 Cost / Appraisal X 82 2209670 FMV X Musical Instruments 2 47825 Cost / Appraisal 5 0 1 0 Part I, Column (b): Using a combination of the two methods above Form 990, Part 1, LIne 6, Number of Volunteers The Alumni Association would not be able to support such a wide range of programs and activities without the dedication and commitment of many alumni. We value the contributions of alumni and encourage them to find a volunteer activity of interest. We offer many ways for alumni to stay engaged and to support the college and our students. Volunteers can: -Get involved with a regional or international club. -Recruit new students for Oberlin as an Alumni Admissions Recruiter. -Attend an admissions fair or host an admissions gathering. -Become an alumni advisor on our online networking platform, Wisr. -Encourage others to make a difference through fundraising as a Class Ambassador. -Volunteer for an affinity or chartered group. -Serve on the Alumni Leadership Council or a working committee. -Serve on a reunion planning committee. -Offer summer and Winter Term internships. -Serve as a social media ambassador. -Host a student intern in their home. -Host an event in their home or office. Form 990, Part III, Line 1, Description of Organization Mission: Oberlin College and Conservatory educate students for lives of intellectual, musical and artistic rigor and breadth, sustained inquiry, creativity and innovation, and leadership. Oberlin aims to prepare graduates with the knowledge, skills, and perspectives essential to confront complex issues and to create change and value in the world. Oberlin is committed to educational access and opportunity, embraces a diverse and inclusive residential learning environment defined by a free and respectful exchange of ideas, and shares an enduring commitment to a sustainable and just society. Core values derived from our mission include: - Educational Excellence: The College of Arts and Sciences and Conservatory of Music are committed to educating students to achieve academic and musical excellence in an environment where equity, diversity, and inclusion are a central mode for achieving such excellence. An Oberlin education prepares students for successful lives, careers, and leadership by enabling them to see and develop meaningful connections and integration with all aspects of their Oberlin experience, and with the wider world. The Oberlin Conservatory provides professional education at the highest level, enabling students to reach their greatest potential both as musicians and individuals, and to attain skills and perspectives not only in music, but in other disciplines that will prepare them to become leaders. - Diversity and Community: A diverse residential community is critical to fostering the spectrum of perspectives, interactions, and approaches upon which the most effective teaching and learning depend. - Stewardship: Oberlin seeks life-long engagement with and wise stewardship of the institution by students, parents, faculty, staff, and alumni. - Sustainability: Oberlin remains committed to leadership in environmental sustainability and education. Form 990, Part VI, Section B, line 11b The Board of Trustees delegated the task of reviewing Form 990 to the Audit Committee, pursuant to the College's by-laws and approved via a vote of the entire board. An electronic draft copy of the Form 990 was provided to the audit committee in advance of its meeting on April 30, 2024 for review. Following the review with the outside accounting firm and receiving the audit committee's approval of the Form 990, the College distributed the Form 990 to the full Board of Trustees prior to filing. Form 990, Part VI, Section B, line 12c All officers, trustees, directors, and key employees are required to disclose at least annually, and within thirty days after a material change, any relationships, positions, or circumstances that they believe could contribute to a conflict of interest, via a disclosure form that is circulated, along with the College's Conflict of Interest Policy, to all such individuals. The General Counsel and Secretary of the College reviews and analyzes any conflicts and maintains copies of disclosure statements. Violations of the conflict of interest policy are communicated to the Chair of the Audit Committee and the Controller of the College, investigated by the College, and promptly corrected, including, where applicable, disciplinary action, up to the individual's removal from his or her position. Form 990, Part VI, Section B, line 15 Pursuant to the College's by-laws, approved via a vote of the full Board, the compensation arrangements for the President and select officers and key employees are approved in advance through the following process. The Compensation Subcommittee of the Board's Executive Committee organizes and conducts the review of the President as the College's Chief Executive Officer, and makes recommendations to the Executive Committee and the Board concerning the compensation of the President and select officers and key employees. The Compensation Subcommittee consists of Trustees without a conflict of interest with respect to the compensation arrangement. In formulating its recommendations, the Compensation Subcommittee obtains and relies upon comparability data regarding the compensation of the President and select officers and key employees at similarly situated private colleges and universities. The subcommittee presents to the Executive Committee its written report and recommendations. The Executive Committee may approve the subcommittee's report and recommendations or act otherwise, and the Executive Committee's action is then presented to the full Board in executive session for ratification. A written report of the approved compensation determination and the basis for that determination is subsequently filed and preserved with the College's General Counsel and Secretary. Form 990, Part VI, Section C, line 19 The College makes its governing documents available to the public upon request. Its audited financial statements are posted on its website. The College does not make its conflict policy available to the public. Form 990, Part XI, line 9: Change in Interest Rate Swap Liability 292,940. Post-Retirement Benefit Obligation Adjustment 2,793,773. Capital and Deferred Gifts 312,695. Redesignated Funds and Other -941,091. Legal Contingency -307,484. College Properties of Oberlin Inc 173 W Lorain St Oberlin OH 44074 341658407 Property Holding OH 501(c)(3) Line 12a, I Oberlin College 1 College Properties of Northern Ohio Inc 173 W Lorain St Oberlin OH 44074 340960554 Property Holding OH 501(c)(3) Line 12a, I Oberlin College 1 Oberlin Shansi Memorial Association 173 W Lorain St Oberlin OH 44074 340768350 Educational OH 501(c)(3) Line 12c, III-FI N/A 0 Oberlin College Broadcasting Inc 70 N Professor St Oberlin OH 44074 263344852 Broadcasting Education OH 501(c)(3) Line 12a, I Oberlin College 1 The Five Colleges of Ohio 209 Chase Avenue Eaton Center Gambier OH 43022 311440434 Educational Consortium OH 501(c)(3) Line 12a, I N/A 0 Associated Kyoto Program 173 W Lorain St Oberlin OH 44074 042996114 Study Abroad Program MA 501(c)(3) Line 12c, III-FI N/A 0 Great Lakes Colleges Association 535 W William St Ann Arbor MI 48103 381678376 Educational Consortium MI 501(c)(3) Line 12a, I N/A 0 Charitable Remainder Trusts (1) 173 W Lorain Street Oberlin OH 44074 Charitable Trust NY T 0 Charitable Remainder Trusts (7) 173 W Lorain Street Oberlin OH 44074 Charitable Trust OH T 0 0 0 0 1 0 0 0 0 0 0 0 1 0 1 0 0 1 0 0 College Properties of Northern Ohio D 19375171 FMV College Properties of Oberlin J 182400 Cash