EARLHAM COLLEGE: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- EARLHAM COLLEGE (EIN 35-0868073)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-10
- IRS object ID
- 202321309349305142
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-10T22:00:21+00:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 350921680 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9600 Brownsboro Road Suite 400 | AddressLine1Txt |
| City | Louisville | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 402413902 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 350868073 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Earlham College | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EARL | BusinessNameControlTxt |
| Phone | 7659831200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 National Road West | AddressLine1Txt |
| City | Richmond | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47374 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Stacy L Davidson | PersonNm |
| Person Title | VP Finance Administration | PersonTitleTxt |
| Signature | 2023-05-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Stacy L | PersonFirstNm |
| Person Last | Davidson | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Rachel Spurlock | PreparerPersonNm |
| PTIN | P00520729 | PTIN |
| Phone | 5023263996 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Anne Houtman | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 National Road West | AddressLine1Txt |
| City | Richmond | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47374 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $57,156,752 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.earlham.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1881 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | An intellectually challenging, globally engaged, and socially concerned liberal arts college. | ActivityOrMissionDesc |
| Voting Members Governing Body | 24 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 23 | VotingMembersIndependentCnt |
| Total Employee | 938 | TotalEmployeeCnt |
| Total Volunteers | 500 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $82,753,380 | PYContributionsGrantsAmt |
| CY Contributions Grants | $15,643,730 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $41,762,450 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $38,741,061 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,698,657 | PYInvestmentIncomeAmt |
| CY Investment Income | -$88,589 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,190,899 | PYOtherRevenueAmt |
| CY Other Revenue | $1,043,733 | CYOtherRevenueAmt |
| PY Total Revenue | $128,405,386 | PYTotalRevenueAmt |
| CY Total Revenue | $55,339,935 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $31,360,630 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $30,257,170 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $24,826,274 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $26,963,015 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $27,600 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $13,800 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,873,738 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $24,324,679 | PYOtherExpensesAmt |
| CY Other Expenses | $27,435,598 | CYOtherExpensesAmt |
| PY Total Expenses | $80,539,183 | PYTotalExpensesAmt |
| CY Total Expenses | $84,669,583 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $47,866,203 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$29,329,648 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $378,034,692 | TotalAssetsBOYAmt |
| Total Assets EOY | $345,007,495 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $92,392,213 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $90,953,443 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $285,642,479 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $254,054,052 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The mission of Earlham College, an independent, residential college, is to provide the highest quality undergraduate education in the liberal arts, including the sciences, shaped by the distinctive perspectives of the Religious Society of Friends (Quakers). The College provides extensive opportunities for students and faculty to learn from each other in a cooperative community, an important aspect of which is collaborative student/faculty research. At Earlham College, education is carried on with a concern for the world in which we live and for improving human society. Therefore, Earlham stresses global education, peaceful resolution of conflict, equality of persons, and high moral standards of personal conduct. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $71,744,578 | ExpenseAmt |
| Grant | $29,779,095 | GrantAmt |
| Revenue | $39,285,757 | RevenueAmt |
| Desc | Earlham College - Providing high quality liberal arts education for approximately 700 undergraduates and 80 graduate students. Serving the local community through arts, music, and cultural events open to the public. Students volunteer with many community service organizations. Approximately 2,500 people in the local community are served in this way. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,337,481 | ExpenseAmt |
| Grant | $478,075 | GrantAmt |
| Revenue | $521,458 | RevenueAmt |
| Desc | Earlham School of Religion - Providing seminary training for approximately 100 students. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $73,082,059 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (true) | LoanOutstandingInd |
| Grant To Related Person | Yes (true) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 1143 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 938 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (true) | ForeignFinancialAccountInd |
| Foreign Country | JA | ForeignCountryCd |
| Foreign Country | NZ | ForeignCountryCd |
| Foreign Country | UK | ForeignCountryCd |
| Foreign Country | FR | ForeignCountryCd |
| Foreign Country | GM | ForeignCountryCd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | Yes (true) | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 24 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 23 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (true) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Stacy L Davidson | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7659831200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 National Road West | AddressLine1Txt |
| City | Richmond | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47374 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (39 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Anne Houtman | ||||||||||
| President | 50.0 | 0 | Yes (X) | Yes (X) | $283,124 | $0 | $33,626 | |||
| David Jones | ||||||||||
| Vice Chair | 2.0 | 0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| Ray Ontko | ||||||||||
| Chair | 2.0 | 0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| Tania Deng | ||||||||||
| Secretary | 2.0 | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| Alan Scantland | ||||||||||
| Trustee | 2.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Anne Stassen | ||||||||||
| Trustee | 2.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Catherine Lemann | ||||||||||
| Trustee | 2.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Della Stanley-Green | ||||||||||
| Trustee | 2.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Drew Smith | ||||||||||
| Trustee | 2.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Ellie Bewley | ||||||||||
| Trustee | 2.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Fredrick McClure | ||||||||||
| Trustee | 2.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Ian Henry | ||||||||||
| Trustee | 2.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Janica Kyriacopoulos | ||||||||||
| Trustee | 2.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Jim Montoya | ||||||||||
| Trustee | 2.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Luvisia Molenje | ||||||||||
| Trustee | 2.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Randall Shrock | ||||||||||
| Trustee | 2.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Rhonda Impink | ||||||||||
| Trustee | 2.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Robert Graham | ||||||||||
| Trustee | 2.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Sara Edgerton | ||||||||||
| Trustee | 2.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Steve Mills | ||||||||||
| Trustee (until Sept 2021) | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Sylvia Torti | ||||||||||
| Trustee | 2.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Thomas Roberts | ||||||||||
| Trustee | 2.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Tim Yale | ||||||||||
| Trustee | 2.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Tom Thornburg | ||||||||||
| Trustee | 2.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| William Dubois | ||||||||||
| Trustee | 2.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Gretchen Castle | ||||||||||
| Dean of ESR (beg Aug 2021) | 50.0 | 0 | Yes (X) | $46,820 | $0 | $10,739 | ||||
| James Logan | ||||||||||
| Assoc. Academic Dean, Prof Religion | 50.0 | 0 | Yes (X) | $148,525 | $0 | $17,620 | ||||
| Margaret Thomas | ||||||||||
| Interim Dean, Assoc Prof Psych | 50.0 | 0 | Yes (X) | $132,496 | $0 | $19,541 | ||||
| Michael Deibel | ||||||||||
| Interim Dean, AVP of Academic Affairs | 50.0 | 0 | Yes (X) | $150,170 | $0 | $6,778 | ||||
| Stacy Lutz Davidson | ||||||||||
| Sr VP of Finance Admin CFO | 50.0 | 2.0 | Yes (X) | $210,670 | $0 | $21,448 | ||||
| Tara Natarajan | ||||||||||
| Provost VP for Academic Affairs (beg Feb 2022) | 50.0 | 0 | Yes (X) | $0 | $0 | $0 | ||||
| Bonita Washington-Lacy | ||||||||||
| VP Student Life/Registrar (until March 2022), VP of Student Life/Dean of Students | 50.0 | 0 | $175,122 | $0 | $26,754 | Yes (X) | ||||
| Kimberly Tanner | ||||||||||
| VP Institutional Advancement | 50.0 | 0 | $156,569 | $0 | $43,931 | Yes (X) | ||||
| Christopher Little | ||||||||||
| Associate VP of Human Resources, Safety and Risk | 50.0 | 0 | $108,000 | $0 | $4,666 | Yes (X) | ||||
| James Jones | ||||||||||
| HCAC Commissioner | 50.0 | 0 | $118,800 | $0 | $2,723 | Yes (X) | ||||
| Katherine Gottschalk | ||||||||||
| Assistant VP of Financial Aid | 50.0 | 0 | $106,717 | $0 | $5,229 | Yes (X) | ||||
| Kristen Lainsbury | ||||||||||
| VP of Marketing Communications | 50.0 | 0 | $140,223 | $0 | $36,613 | Yes (X) | ||||
| Rajaram Krishnan | ||||||||||
| Professor of Economics | 50.0 | 0 | $105,593 | $0 | $4,544 | Yes (X) | ||||
| David Hawsey | ||||||||||
| Former VP of Enrollment Management | 50.0 | 0 | $100,385 | $0 | $23 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,983,214 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $234,233 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 15 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Metz Cullinary Management | |||||
| 2 Woodland Drive | Dallas | PA | 18612 | Food Services | $2,405,091 |
| National Management Resources Corp | |||||
| PO Box 1224 | La Grange | GA | 30241 | Facilities Management | $2,315,143 |
| Milestone Contractors LP | |||||
| P O Box 933030 | Cleveland | OH | 44193 | General Contractor | $333,320 |
| Enervise | |||||
| P O Box 633874 | Cincinnati | OH | 452633874 | HVAC Plumbing Contractor | $248,409 |
| Customized Mechanical LLC | |||||
| 4879 South Indian Trail | Farmland | IN | 47340 | Mechanical Contractor | $219,108 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 10 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $3,523,145 | GovernmentGrantsAmt |
| All Other Contributions | $12,120,585 | AllOtherContributionsAmt |
| Noncash Contributions | $1,123,604 | NoncashContributionsAmt |
| Total Contributions | $15,643,730 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and fees | 611310 | $31,714,244 | $31,714,244 |
| Auxiliary | 611710 | $7,026,817 | $7,026,817 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $38,741,061 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,125 | TotalRevenueColumnAmt |
| Exclusion | $7,125 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $54,167 | RealAmt |
| Personal | $1,933 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $78,521 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$24,354 | RealAmt |
| Personal | $1,933 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$22,421 | TotalRevenueColumnAmt |
| Exclusion | -$22,421 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,642,582 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,738,296 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$95,714 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$95,714 | TotalRevenueColumnAmt |
| Exclusion | -$95,714 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Income | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,066,154 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,066,154 | RelatedOrExemptFuncIncomeAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,066,154 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $55,339,935 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $39,807,215 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$111,010 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,811,681 | TotalAmt |
| Program Services | $3,811,681 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,445,489 | TotalAmt |
| Program Services | $26,445,489 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,292,367 | TotalAmt |
| Program Services | $806,483 | ProgramServicesAmt |
| Management And General | $1,010,455 | ManagementAndGeneralAmt |
| Fundraising | $475,429 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,990 | TotalAmt |
| Program Services | $4,349 | ProgramServicesAmt |
| Management And General | $13,140 | ManagementAndGeneralAmt |
| Fundraising | $501 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,679,387 | TotalAmt |
| Program Services | $14,191,514 | ProgramServicesAmt |
| Management And General | $2,941,659 | ManagementAndGeneralAmt |
| Fundraising | $546,214 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $978,318 | TotalAmt |
| Program Services | $809,983 | ProgramServicesAmt |
| Management And General | $131,071 | ManagementAndGeneralAmt |
| Fundraising | $37,264 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,748,894 | TotalAmt |
| Program Services | $4,047,470 | ProgramServicesAmt |
| Management And General | $589,695 | ManagementAndGeneralAmt |
| Fundraising | $111,729 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,246,059 | TotalAmt |
| Program Services | $999,794 | ProgramServicesAmt |
| Management And General | $203,698 | ManagementAndGeneralAmt |
| Fundraising | $42,567 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,855 | TotalAmt |
| Management And General | $81,855 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,595 | TotalAmt |
| Management And General | $127,595 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,800 | TotalAmt |
| Fundraising | $13,800 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,946,641 | TotalAmt |
| Program Services | $1,926,813 | ProgramServicesAmt |
| Management And General | $1,650,124 | ManagementAndGeneralAmt |
| Fundraising | $369,704 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $212,841 | TotalAmt |
| Program Services | $40,605 | ProgramServicesAmt |
| Management And General | $157,468 | ManagementAndGeneralAmt |
| Fundraising | $14,768 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,157,748 | TotalAmt |
| Program Services | $1,671,637 | ProgramServicesAmt |
| Management And General | $367,780 | ManagementAndGeneralAmt |
| Fundraising | $118,331 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $971,785 | TotalAmt |
| Program Services | $945,706 | ProgramServicesAmt |
| Management And General | $26,079 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,510,759 | TotalAmt |
| Program Services | $3,016,456 | ProgramServicesAmt |
| Management And General | $492,737 | ManagementAndGeneralAmt |
| Fundraising | $1,566 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $570,595 | TotalAmt |
| Program Services | $461,609 | ProgramServicesAmt |
| Management And General | $67,855 | ManagementAndGeneralAmt |
| Fundraising | $41,131 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192,126 | TotalAmt |
| Program Services | $115,490 | ProgramServicesAmt |
| Management And General | $72,208 | ManagementAndGeneralAmt |
| Fundraising | $4,428 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,223,977 | TotalAmt |
| Program Services | $2,543,098 | ProgramServicesAmt |
| Management And General | $680,879 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,350,444 | TotalAmt |
| Program Services | $6,027,434 | ProgramServicesAmt |
| Management And General | $269,573 | ManagementAndGeneralAmt |
| Fundraising | $53,437 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $446,275 | TotalAmt |
| Program Services | $254,909 | ProgramServicesAmt |
| Management And General | $191,366 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Meals | $2,809,171 | $2,728,313 | $60,396 | $20,462 |
| Foreign Study | $1,053,803 | $1,052,305 | $1,498 | |
| Library Purchases | $385,895 | $385,895 | ||
| Membership | $316,674 | $151,537 | $162,991 | $2,146 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,077,414 | TotalAmt |
| Program Services | $643,489 | ProgramServicesAmt |
| Management And General | $413,664 | ManagementAndGeneralAmt |
| Fundraising | $20,261 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,669,583 | TotalAmt |
| Program Services | $73,082,059 | ProgramServicesAmt |
| Management And General | $9,713,786 | ManagementAndGeneralAmt |
| Fundraising | $1,873,738 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,213 | BOYAmt |
| EOY | $15,349 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,178,649 | BOYAmt |
| EOY | $19,744,601 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,578,336 | BOYAmt |
| EOY | $1,238,329 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,549,223 | BOYAmt |
| EOY | $712,504 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $80,000 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,617 | BOYAmt |
| EOY | $110,956 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,150,469 | BOYAmt |
| EOY | $1,818,202 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $231,552,970 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $108,844,332 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,930,890 | BOYAmt |
| EOY | $122,708,638 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,658,967 | BOYAmt |
| EOY | $7,227,931 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,848,144 | BOYAmt |
| EOY | $1,440,100 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $220,021,184 | BOYAmt |
| EOY | $189,910,885 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $378,034,692 | BOYAmt |
| EOY | $345,007,495 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,186,586 | BOYAmt |
| EOY | $2,821,420 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $201,037 | BOYAmt |
| EOY | $201,037 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,385,101 | BOYAmt |
| EOY | $65,037,740 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,335,944 | BOYAmt |
| EOY | $16,905,431 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,283,545 | BOYAmt |
| EOY | $5,987,815 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,392,213 | BOYAmt |
| EOY | $90,953,443 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,796,987 | BOYAmt |
| EOY | $63,961,590 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $216,845,492 | BOYAmt |
| EOY | $190,092,462 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $285,642,479 | BOYAmt |
| EOY | $254,054,052 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $378,034,692 | BOYAmt |
| EOY | $345,007,495 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$29,329,648 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $170,408 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$2,429,187 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $37,107,711 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,571,473 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,710,874 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $82,753,380 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,643,730 | CurrentTaxYearAmt |
| Total | $176,787,168 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $37,107,711 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,571,473 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,710,874 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $82,753,380 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,643,730 | CurrentTaxYearAmt |
| Total | $176,787,168 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $7,554,976 | SubstantialContributorsTotAmt |
| Public Support Total170 | $169,232,192 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $53,650 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $32,564 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,395 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | -$40,548 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | -$15,296 | CurrentTaxYearAmt |
| Total | $44,765 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $176,831,933 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $254,945,583 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.9570 | PublicSupportCY170Pct |
| Public Support PY170 | 0.9239 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $474,820,554 | BeginningYearBalanceAmt |
| Contributions | $3,505,193 | ContributionsAmt |
| Investment Earnings Or Losses | -$22,232,530 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $29,876,121 | GrantsOrScholarshipsAmt |
| End Year Balance | $426,217,096 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $380,029,047 | BeginningYearBalanceAmt |
| Contributions | $2,895,420 | ContributionsAmt |
| Investment Earnings Or Losses | $127,436,716 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $35,540,629 | GrantsOrScholarshipsAmt |
| End Year Balance | $474,820,554 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $418,844,928 | BeginningYearBalanceAmt |
| Contributions | $803,801 | ContributionsAmt |
| Investment Earnings Or Losses | -$6,294,175 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $33,325,507 | GrantsOrScholarshipsAmt |
| End Year Balance | $380,029,047 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $429,201,775 | BeginningYearBalanceAmt |
| Contributions | $730,895 | ContributionsAmt |
| Investment Earnings Or Losses | $17,903,510 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $28,991,252 | GrantsOrScholarshipsAmt |
| End Year Balance | $418,844,928 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $425,494,674 | BeginningYearBalanceAmt |
| Contributions | $1,377,791 | ContributionsAmt |
| Investment Earnings Or Losses | $32,381,384 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $30,052,074 | GrantsOrScholarshipsAmt |
| End Year Balance | $429,201,775 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.0618 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.9382 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.0 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (true) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (true) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,100,069 | OtherCostOrOtherBasisAmt |
| Book Value | $2,100,069 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $201,923,581 | OtherCostOrOtherBasisAmt |
| Depreciation | $83,311,906 | DepreciationAmt |
| Book Value | $118,611,675 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $27,260,900 | OtherCostOrOtherBasisAmt |
| Depreciation | $25,532,426 | DepreciationAmt |
| Book Value | $1,728,474 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $268,420 | OtherCostOrOtherBasisAmt |
| Book Value | $268,420 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $122,708,638 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Interest in charitable trusts | $881,470 |
| Due from related organization | $189,029,415 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $189,910,885 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| Deposits | $738,576 |
| Amounts Held for Others | $1,209,376 |
| Annuities Payable | $2,737,055 |
| Advances for Student Loans | $1,150,562 |
| Capital Lease Obligations | $152,246 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,987,815 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4 Intended uses of endowment funds | Earlham's endowment funds are used to support the educational programs of the College. |
| Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote | The College is exempt from federal income taxes under Section 501 (c)(3) of the U.S. Internal Revenue Code and a similar provision of state law. During November 2016, the Foundation became exempt from federal income taxes under Section 501 (c)(3) of the U.S. Internal Revenue Code and a similar provision of state law. The Foundation has been classified as a public organization, which is not a private foundation under Section 509(a) of the code. This exemption has a retrospective effective date of June 11, 2014. The Foundation was previously exempt under Section 501 (c)(2) of the U.S. Internal Revenue Code as a title holding company and a similar provision of state law. However, the College and Foundation are subject to federal income tax on any unrelated business taxable income. The College and Foundation are not considered to be private foundations. Current accounting standards require the College to disclose the amount of potential benefit or obligation to be realized as a result of an examination performed by a taxing authority. For the years ended June 30, 2022 and 2021, management has determined that the College does not have any tax positions that result in any uncertainties regarding the possible impact on the College's financial statements. The College does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The College recognizes interest and/or penalties related to income tax matters in income tax expense. The College did not have any amounts accrued for interest and penalties at June 30, 2022 or 2021. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY | The nondiscriminatory policy is on the website's homepage. Earlham does not actively solicit students via newspaper or broadcast media. In its catalog and other general written communication available to the general public, it publicizes its racially nondiscriminatory policy. Being a Quaker institution, Earlham College has had a long history of nondiscrimination. This fact is well known in the general community it serves. The organization currently enrolls students of racial minority groups in meaningful numbers consistent with the publicity exception found in Rev. Proc. 75-50 section 4.03(2)(b). |
| Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT | Earlham participates in the federal Title IV financial aid program for its students. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (5 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| East Asia and the Pacific | 0 | 0 | Program Services | Study Abroad Program | $50,656 |
| Europe (Including Iceland and Greenland) | 0 | 0 | Program Services | Study Abroad Program | $518,839 |
| South America | 0 | 0 | Program Services | Study Abroad Program | $196 |
| Central America and the Caribbean | 0 | 0 | Program Services | Study Abroad Program | $46,445 |
| South Asia | 0 | 0 | Program Services | Study Abroad Program | $64,621 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $680,757 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $680,757 | TotalSpentAmt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds | Earlham leads many study abroad programs for its students each year. These programs range in duration from 2 weeks to 6 months long. We track all direct expenses for these programs separately. The expenditures reflected on Line 3 include travel, meals, lodging, cultural events, and honoraria. |
| Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements | CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Earlham Foundation | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 National Road West | AddressLine1Txt |
| City | Richmond | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47374 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 356014491 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $3,811,681 | CashGrantAmt |
| Purpose Of Grant | Hold and Invest Gifts | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships and Financial Aid Awards | GrantTypeTxt |
| Recipient | 511 | RecipientCnt |
| Cash Grant | $26,445,489 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | FormAndLineReferenceDesc |
| Explanation | The College awards 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. The funds are applied directly to student accounts, and no cash changes hands. The College also grants money to Earlham Foundation, a related organization, to hold and invest the assets on the College's behalf. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Anne Houtman | ||||||||||||||
| President | $283,124 | $0 | $0 | $0 | $0 | $0 | $33,339 | $0 | $287 | $0 | $316,750 | $0 | $0 | $0 |
| Stacy Lutz Davidson | ||||||||||||||
| Sr VP of Finance Admin CFO | $209,670 | $0 | $1,000 | $0 | $0 | $0 | $8,600 | $0 | $12,848 | $0 | $232,119 | $0 | $0 | $0 |
| James Logan | ||||||||||||||
| Assoc. Academic Dean, Prof Religion | $147,525 | $0 | $1,000 | $0 | $0 | $0 | $6,000 | $0 | $11,620 | $0 | $166,145 | $0 | $0 | $0 |
| Michael Deibel | ||||||||||||||
| Interim Dean, AVP of Academic Affairs | $149,170 | $0 | $1,000 | $0 | $0 | $0 | $6,095 | $0 | $683 | $0 | $156,948 | $0 | $0 | $0 |
| Margaret Thomas | ||||||||||||||
| Interim Dean, Assoc Prof Psych | $131,496 | $0 | $1,000 | $0 | $0 | $0 | $5,464 | $0 | $14,077 | $0 | $152,036 | $0 | $0 | $0 |
| David Hawsey | ||||||||||||||
| Former VP of Enrollment Management | $100,385 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $23 | $0 | $100,407 | $0 | $0 | $0 |
| Bonita Washington-Lacy | ||||||||||||||
| VP Student Life/Registrar (until March 2022), VP of Student Life/Dean of Students | $174,122 | $0 | $1,000 | $0 | $0 | $0 | $7,200 | $0 | $19,554 | $0 | $201,876 | $0 | $0 | $0 |
| Kimberly Tanner | ||||||||||||||
| VP Institutional Advancement | $155,569 | $0 | $1,000 | $0 | $0 | $0 | $6,800 | $0 | $37,131 | $0 | $200,500 | $0 | $0 | $0 |
| Kristen Lainsbury | ||||||||||||||
| VP of Marketing Communications | $140,223 | $0 | $0 | $0 | $0 | $0 | $4,250 | $0 | $32,363 | $0 | $176,836 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan | FormAndLineReferenceDesc |
| Explanation | Anne Houtman, President of Earlham College, participates in a split-dollar life insurance plan. Premiums paid on behalf of the President are treated as loans. The outstanding loan balance as of 6/30/2022 is $80,000. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| Indiana Finance Authority | ||||||||
| A | 351602316 | 45506DEP6 | 2013-01-30 | $62,764,109 | Construction / Renovation / Expansion / Refunding of 1998 and 2004 Bonds | false | false | false |
| Indiana Finance Authority | ||||||||
| B | 351602316 | 000000000 | 2021-12-09 | $8,725,000 | Refunding of 2007 bonds and 2015 bonds | false | false | false |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Bond DefeasedBondDefeasedAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Refunding EscrowRefundingEscrowAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Credit EnhancementCreditEnhancementAmt | Working Capital ExpendituresWorkingCapitalExpendituresAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | UnspentUnspentAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $8,874,109 | $0 | $62,891,690 | $0 | $4,651,568 | $0 | $498,152 | $0 | $0 | $46,066,181 | $11,675,781 | $8 | 2014 | Yes (true) | Yes (true) | Yes (true) | Yes (true) |
| B | $0 | $0 | $8,725,000 | $0 | $0 | $0 | $159,651 | $0 | $0 | $0 | $8,565,349 | $0 | 2021 | Yes (true) | false | Yes (true) | Yes (true) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | false | false | false | false | 0.0 | 0.0 | 0.0 | false | false | Yes (true) |
| B | false | false | false | false | 0.0 | 0.0 | 0.0 | false | false | Yes (true) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | false | false | false | Yes (true) | false | false | false | false | Yes (true) |
| B | false | Yes (true) | false | false | false | false | false | false | Yes (true) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (true) |
| B | Yes (true) |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule K, Part II, Line 3 Proceeds | The total proceeds reported on Line 3 is different from the amount reported in Part I, Column (e) due to investment income. |
| Schedule K, Part IV, Line 2c Final rebate computation | A rebate computation was performed for the 2013 Bond Issue on February 16, 2018. The result of this computation was that no rebate amount was due for the rebate period. Based upon information provided by the Trustee, it was determined at this time that all proceeds had been fully expended, thus this rebate computation was the final computation needed. As such, Schedule K, Part IV, Line 2c has been marked as "yes and the date provided is February 16, 2018. |
| Schedule K, Part IV, Line 2c COLUMN A | Issuer name: Indiana Finance Authority The calculation for computing no rebate due was performed on 02/16/2018 |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Anne Houtman | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Org | President | RelationshipWithOrgTxt |
| Loan Purpose | Split-Dollar Life Insurance Policy | LoanPurposeTxt |
| Loan From Organization | Yes (X) | LoanFromOrganizationInd |
| Original Principal | $80,000 | OriginalPrincipalAmt |
| Balance Due | $80,000 | BalanceDueAmt |
| Default | false | DefaultInd |
| Board Or Committee Approval | Yes (true) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (true) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $80,000 | TotalBalanceDueAmt |
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $20,690 | CashGrantAmt |
| Type Of Assistance | Scholarship | TypeOfAssistanceTxt |
| Assistance Purpose | Merit-Based Grant | AssistancePurposeTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part III scholarships to interested persons | FormAndLineReferenceDesc |
| Explanation | Colleges are not required to identify interested persons to whom they provided scholarships, fellowships, and similar financial assistance. Accordingly, columns (a) and (b) are left blank. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 47 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,123,604 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule M, Part I Explanations of reporting method for number of contributions | FormAndLineReferenceDesc |
| Explanation | Securities - Publicly traded - Schedule M, Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 1a Material differences in voting rights | The Executive Committee has and may exercise all of the authority of the Board of Trustees in the management of the Corporation's affairs during intervals between the meetings of the Board of Trustees, provided that the any official action taken by the Executive Committee on behalf of Earlham or the Board (a) is consistent with existing Board policies or prior delegations of authority to it, (b) is undertaken after notice to all trustees with no trustee objecting, or (c) is reasonably required in the judgment of the Board Chair and President to protect the best interests of Earlham from prejudice. The Executive Committee shall be subject to the authority and supervision of the Board of Trustees. The Chair of the Board shall serve as the chair of the Executive Committee. The members of the Executive Committee shall also include the Vice Chair, Secretary, President, and the chairs of the Board's Standing Committees except the Investment Committee. The Chair may invite other trustees, officers of Earlham, or advisors to the Board or Earlham to participate in any meeting of the Executive Committee. |
| Form 990, Part VI, Line 4 Significant changes to organizational documents | Since the prior Form 990 was filed, Earlham amended its bylaws. Significant changes include the following. In Article III, Section 1, a Chair Select is now included as a Board Officer. From time to time the Board may fill the office of Chair Select with the intent that such individual will become the next Chair of the Board. In Article III, Section 2, the officers of Earlham now include the Chief Academic Officer rather than Provost and/or Academic Dean. Chief Academic Officer is responsible, working closely with the Faculty, for the development of educational policy and curriculum strategy, and with the Chief Financial Officer/Treasurer, for the development of departmental and program budgets. In addition, the amended bylaws defined the responsibilities of the Chief Financial Officer for the financial and business affairs of Earlham and to exercise the responsibilities and authority of the President in case of a vacancy in that office and during a period of the President's absence or incapacity. |
| Form 990, Part VI, Line 7a Members or stockholders electing members of governing body | Western Yearly Meeting of Friends appoints six trustees to the Earlham Board. The Earlham Alumni Association elects four trustees. Seven trustees are nominated by the Earlham Board of Trustees and approved by Western Yearly Meeting. Additionally, six trustees are nominated and appointed solely by the Earlham Board and the President serves ex officio. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | The Form 990 is prepared by an independent CPA firm. The Associate Controller, Associate VP for Finance Administration/Controller and Senior VP for Finance and Administration perform a detailed review. Then, a copy of the Form 990 is provided to each member of the full governing body prior to its filing. |
| Form 990, Part VI, Line 12c Conflict of interest policy | Earlham's conflict of interest policy requires that officers, trustees, and key employees disclose any situations that may result in a conflict of interest or the appearance of a conflict of interest. Questionnaires must be completed annually but updated sooner if a person's situation changes. Disclosures are summarized and reviewed by the Audit Committee of the Board. If a trustee has a conflict, they will not participate in the decision making process. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | The President's compensation is reviewed and determined annually by a Committee consisting of the current and immediate past Chair of the Board of Trustees. The Committee considers compensation data from other schools from the Great Lakes Colleges Association salary comparisons while undertaking their review and documents the decision in the committee minutes. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | The President reviews and determines annually the compensation of Vice Presidents and Deans, taking into consideration comparability data and the approved budget for compensation increases, if any. This process is documented. |
| Form 990, Part VI, Line 19 Required documents available to the public | The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | Change in Split Interest Agreements - -2429187; |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EC REAL ESTATE HOLDINGS LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 NATIONAL ROAD WEST | AddressLine1Txt |
| City | RICHMOND | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47374 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 881266407 | EIN |
| Primary Activities | HOLD LAND LEASE | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Total Income | $0 | TotalIncomeAmt |
| End Of Year Assets | $0 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EARLHAM COLLEGE | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Earlham Foundation | ||||||||||
| 801 National Road West | Richmond | IN | 47374 | 356014491 | Supporting organization | IN | 501(c)(3) | Type I | Earlham College | Yes (true) |
| Western Yearly Meeting of Friends Church | ||||||||||
| PO Box 70 | Plainfield | IN | 46168 | 351035170 | Church | IN | 501(c)(3) | 1 | na | false |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Charitable Remainder Trusts (15) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | Trust | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Earlham College | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | Trust | EntityTypeTxt |
| Share Of Total Income | $0 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $0 | ShareOfEOYAssetsAmt |
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Earlham Foundation | ||
| B | $3,811,681 | Book |
| Earlham Foundation | ||
| Q | $1,136,307 | Book |