2023-05-11T15:59:25-05:00 2022-06-30 FORVIS LLP 201 N Illinois Street Indianapolis IN 46204 990 2021-07-01 350868202 Wabash College % KENDRA A COOKS WAB 7653616011 P O BOX 352 CRAWFORDSVILLE IN 47933 KENDRA COOKS CFO, TREASURER 7653616421 2023-05-15 true KENDRA COOKS 999009999 NICOLE B FISHBACK P01279475 3173834000 2023-05-15 2 2021 2023-04-26 12:10:37Z SCOTT FELLER PO BOX 352 CRAWFORDSVILLE IN 47933 370807686 false X WWW.WABASH.EDU X 1832 IN WABASH COLLEGE IS A LIBERAL ARTS COLLEGE FOR MEN THAT EDUCATES THEM TO THINK CRITICALLY, ACT RESPONSIBLY, LEAD EFFECTIVELY, AND LIVE HUMANELY. 39 38 983 38 1807482 0 17388643 37535100 48465369 47544191 19326622 8719831 213718 75580 85394352 93874702 28682804 28416664 0 0 27418711 27263963 199550 250409 2130169 26436839 31259643 82737904 87190679 2656448 6684023 622033627 586840055 64202057 50642782 557831570 536197273 WABASH COLLEGE IS A LIBERAL ARTS COLLEGE FOR MEN THAT EDUCATES THEM TO THINK CRITICALLY, ACT RESPONSIBLY, LEAD EFFECTIVELY, AND LIVE HUMANELY. false false 76726245 28416664 47579952 INSTRUCTION - THE ACADEMIC INSTRUCTION PROGRAM. STUDENT SERVICES AND ATHLETICS - ACTIVITIES WHOSE PRIMARY GOAL IS TO CONTRIBUTE TO THE STUDENT'S EMOTIONAL AND PHYSICAL WELL-BEING AS WELL AS INTELLECTUAL, CULTURAL, AND SOCIAL DEVELOPMENT OUTSIDE OF THE CLASSROOM. ACADEMIC SUPPORT AND LIBRARY - SUPPORT SERVICES FOR INSTRUCTION, RESEARCH, AND PUBLIC SERVICE. INCLUDES LIBRARY AND COMPUTER SERVICES. 840 STUDENTS SERVED. 76726245 true true false false false false false true false true true true false true true false true false true false true true false true false false false true true true true false false false false false false false false false false true true false false false true false false false true 353 0 983 true true true false false false false false false false false false false false X 39 38 false false false false false true false true true false false true true true true true true true true false CA IN X X KENDRA A COOKS 7653616212 PO BOX 352 CRAWFORDSVILLE IN 47933 FELLER SCOTT E PRESIDENT 50.0 1.0 X X 494820 0 43226 JONES STEVEN L DEAN FOR PROF. 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0 1725922 0 275108 24 false true false SODEXO AND AFFILIATES 4880 PAYSPHERE CIRCLE CHICAGO IL 60674 CAMPUS SERVICES 3580452 COMPASS GROUP USA INC 301 W WABASH AVE CRAWFORDSVILLE IN 47933 FOOD SERVICE 2557204 STRATEGIC INVESTMENT GROUP LLC 1001 NINETEENTH STREET N 16TH FL ARLINGTON VA 22209 INVESTMENT SERVICES 1143945 CAMPUS COOKS LLC 1400 S WOLF RD WHEELING IL 60090 FOOD SERVICE 782126 SHEPLEY BULFINCH RICHARDSON ABBOT 2 SEAPORT LANE BOSTON MA 02210 ARCHITECTURE 729575 25 8233 2498521 35028346 905511 37535100 TUITION & FEES 611600 36874745 36874745 FRATERNITY ROOM AND BOARD 611710 5337054 5337054 STUDENT ROOM & BOARD 611710 3689705 3689705 ATHLETIC REVENUE 713940 1576490 1576490 OTHER INCOME 611710 66197 66197 47544191 15177429 1767663 13409766 0 0 0 0 0 270036290 276493888 -6457598 -6457598 -6457598 0 0 0 0 0 0 514675 439096 75580 35761 39819 0 93874702 47579952 1807482 6952168 701724 701724 27684940 27684940 30000 30000 0 966678 799428 152553 14697 0 21533641 17837221 3066595 629825 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26376567 27662817 93874702 59966958 439096 439096 59527862 1286250 26376567 27662817 87190679 SCHEDULE D, PART III, LINE 1A FOOTNOTES TO FINANCIAL STATEMENTS: THE COLLEGE'S COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE COLLEGE'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS IN THE STATEMENTS OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE REPORTED IN THE YEAR OF ACQUISITION AS DECREASES IN UNRESTRICTED NET ASSETS, OR IN TEMPORARILY OR PERMANENTLY RESTRICTED NET ASSETS IF THE ASSETS USED TO PURCHASE THE ITEMS WERE RESTRICTED TO THAT USE BY DONOR STIPULATION. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT REPORTED IN THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES RELATED TO COLLECTION ITEMS ARE REPORTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. THE COLLEGE'S COLLECTIONS CONSIST PRIMARILY OF BOOKS, ARTWORK AND SCIENTIFIC ARTIFACTS. EACH OF THE ITEMS IS CATALOGED, PRESERVED AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. THE COLLECTIONS ARE SUBJECT TO A POLICY THAT REQUIRES PROCEEDS FROM THE DISPOSITION OF COLLECTION ITEMS TO BE USED TO ACQUIRE OTHER COLLECTION ITEMS. SCHEDULE D, PART III, LINE 4 FURTHERANCE OF EXEMPT PURPOSE: EDUCATION - WABASH COLLEGE EMPLOYS THE ART COLLECTION IN CONNECTION WITH THE INSTRUCTION OF ART AND ART HISTORY COURSES. SCHEDULE D, PART V, LINE 4 INTENDED USES OF ENDOWMENT FUNDS: ENDOWED FUNDS SUPPORT THE COLLEGE'S MISSION BY PROVIDING SCHOLARSHIPS FOR STUDENTS, FUNDS FOR SPECIAL PROJECTS, AND GENERAL OPERATING FUNDS FOR THE COLLEGE. SCHEDULE D, PARTS X, LINE 2 ASC 740 DISCLOSURE: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PARTS XI, LINE 2D OTHER RECONCILING ITEMS: $439,096 COST OF GOODS SOLD SCHEDULE D, PART XI, LINE 4B OTHER RECONCILING ITEMS: $26,376,567 GRANTS AND SCHOLARSHIPS SCHEDULE D, PART XII, LINE 2D OTHER RECONCILING ITEMS: $439,096 COST OF GOODS SOLD SCHEDULE D, PART XII, LINE 4B OTHER RECONCILING ITEMS: $26,376,567 GRANTS AND SCHOLARSHIPS true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 PUBLICATION OF THE ORGANIZATION'S RACIALLY NONDISCRIMINATORY POLICY: WABASH HAS ITS NONDISCRIMINATION POLICY ON ITS HOMEPAGE. SEE WWW.WABASH.EDU SCHEDULE E, PART I, LINE 6A FINANCIAL AID OR ASSISTANCE RECEIVED FROM A GOVERNMENTAL AGENCY: WABASH STUDENTS RECEIVE PELL GRANTS, STAFFORD LOANS, PARENT PLUS LOANS, SEOG, AND FEDERAL WORK STUDY FOR THE SUPPORT OF STUDENTS. THE COLLEGE HAS RECEIVED GRANTS FROM THE NATIONAL SCIENCE FOUNDATION, USDA, AND NATIONAL INSTITUTES OF HEALTH TO SUPPORT FACULTY RESEARCH AND SCHOLARLY ACTIVITIES. true Central America and the Caribbean 0 0 Investments 5428146 North America 0 0 Investments 11912825 Europe (Including Iceland and Greenland) 0 0 Investments 586903 North America 0 0 Grantmaking 30000 0 0 0 0 17957874 17957874 North America EDUCATIONAL 30000 CHECK 1 true false true true true false SCHEDULE F, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE US: GRANTS ARE MADE TO ACCREDITED SCHOOLS AND SEMINARIES. BOTH FINANCIAL AND NARRATIVE REPORTS OF GRANT ACTIVITIES ARE REQUIRED. X X X X X X X true MCALLISTER AND QUINN LLC CONSULTING false 97200 -97200 JOHNSON GROSSNICKLE CONSULTING false 92584 -92584 MINDPOWER INCORPORATED CONSULTING false 55125 -55125 CRESCENDO INTERACTIVE INC CONSULTING false 5500 -5500 250409 -250409 AK AR CT DC MD MA MI MS MO NV NH ND VA WA SCHEDULE G, PART 1, LINE 2B PROFESSIONAL FUNDRAISING SERVICES: Since Wabash College's fundraising consultants do not participate in gift request meetings or letters, Wabash College does not anticipate generating any revenue from these consulting activities. true AUSTIN PRESBYTERIAN THEOLOGY 100 EAST 27TH STREET AUSTIN TX 787055797 741143056 501(C)(3) 38412 EDUCATIONAL ASSISTANCE KANKAKEE VALLEY SCHOOL CORP PO BOX 278 WHEATFIELD IN 46392 351105539 501(C)(3) 82384 EDUCATIONAL ASSISTANCE CHICAGO THEOLOGICAL SEMINARY 5757 SOUTH UNIVERSITY AVENUE CHICAGO IL 60637 362167014 501(C)(3) 29865 EDUCATIONAL ASSISTANCE BOSTON UNIVERSITY 745 COMMONWEALTH AVE BOSTON MA 02215 042103547 501(C)(3) 14900 EDUCATIONAL ASSISTANCE GEORGE FOX UNIVERSITY 414 N MERIDIAN NEWBERG OR 97132 930386839 501(C)(3) 10000 EDUCATIONAL ASSISTANCE COLUMBIA THEOLOGICAL SEMINARY 701 COLUMBIA DRIVE DECATUR GA 30031 580566165 501(C)(3) 10000 EDUCATIONAL ASSISTANCE COLGATE ROCHESTER CROZER DIV SCHOOL 1100 SOUTH GOODMAN STREET ROCHESTER NY 146202589 160743916 501(C)(3) 10000 EDUCATIONAL ASSISTANCE VANDERBILT UNIVERSITY 411 21ST AVENUE SOUTH 113 NASHVILLE TN 37240 620476822 501(C)(3) 9750 EDUCATIONAL ASSISTANCE GREAT LAKES COLLEGES ASSOCIATION INC 535 WEST WILLIAM NO 301 ANN ARBOR MI 48103 381678376 501(C)(3) 277729 EDUCATIONAL ASSISTANCE CENTRE COLLEGE 600 WEST WALNUT STREET DANVILLE KY 40422 610444671 501(C)(3) 30000 EDUCATIONAL ASSISTANCE COLORADO STATE UNIVERSITY 2002 CAMPUS DELIVERY FT COLLINS CO 805232002 846000545 501(C)(3) 21060 EDUCATIONAL ASSISTANCE DENISON UNIVERSITY 100 WEST COLLEGE STREET GRANVILLE OH 43023 314379459 501(C)(3) 10000 EDUCATIONAL ASSISTANCE GARRETT EVANGELICAL 2121 SHERIDAN ROAD EVANSTON IL 60201 362167085 501(C)(3) 10000 EDUCATIONAL ASSISTANCE GEORGIA STATE UNIVERSITY RESEARCH FOUNDATION INC 58 EDGEWOOD AVE NE 3RD FLR ATLANTA GA 30303 581845423 501(C)(3) 10000 EDUCATIONAL ASSISTANCE GUSTAVUS ADOLPHUS COLLEGE 800 WEST COLLEGE AVENUE ST PETER MN 560821498 410695524 501(C)(3) 23443 EDUCATIONAL ASSISTANCE MCCORMICK THEOLOGICAL SEMINARY 5460 SOUTH UNIVERSITY AVENUE CHICAGO IL 606155108 362167802 501(C)(3) 10000 EDUCATIONAL ASSISTANCE MEADVILLE LOMBARD THEOLOGICAL SCHOO 180 N WABASH AVENUE STE 700 CHICAGO IL 60601 366078270 501(C)(3) 10000 EDUCATIONAL ASSISTANCE METHODIST THEOLOGICAL SCHOOL IN OHIO 3081 COLUMBUS PIKE DELAWARE OH 430150931 314421101 501(C)(3) 12500 EDUCATIONAL ASSISTANCE SOCIETY OF BIBLICAL LITERATURE 825 HOUSTON MILL ROAD STE 350 ATLANTA GA 303294217 236390716 501(C)(3) 74681 EDUCATIONAL ASSISTANCE WESLEY THEOLOGICAL SEMINARY 4500 MASSACHUSETTS AVENUE NW WASHINGTON DC 20016 530245887 501(C)(3) 7000 EDUCATIONAL ASSISTANCE 20 STUDENT GRANTS AND SCHOLARSHIPS 840 26376567 STUDENT PRIZES 153 66098 WABASH CENTER/PASTORAL LEADERSHIP PROGRAM 10 22635 STUDENT AWARDS NON FA 144 55506 COST PLAQUES AND APPAREL DAVIS SCHOLARSHIPS 7 40230 EMPLOYEE SERVICE AWARDS 44 20000 COVID RELIEF 615 1066716 FACULTY AND STAFF SUPPORT 17 4188 STUDY ABROAD GRANTS 8 33000 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE US: GRANTS ARE MADE TO ACCREDITED SCHOOLS AND SEMINARIES. BOTH FINANCIAL AND NARRATIVE REPORTS OF GRANT ACTIVITIES ARE REQUIRED. WABASH COLLEGE HAS WRITTEN QUALIFICATION CRITERIA FOR STUDENT FINANCIAL AID AND FOLLOWS A WRITTEN APPROVAL POLICY. X X true true X X X X false false false false false false false true false AMIDON JR JAMES L SECRETARY/CHIEF OF STAFF 154806 0 0 0 0 0 16447 0 13906 0 185159 0 COOKS KENDRA A CHIEF FINANCIAL OFF/TREASURER 198232 0 0 0 0 0 20023 0 25218 0 243473 0 FELLER SCOTT E PRESIDENT 425420 0 47500 0 21900 0 29000 0 14226 0 538046 0 JONES STEVEN L DEAN FOR PROF. DEVELOPMENT 228335 0 0 0 0 0 22915 0 9253 0 260503 0 JANSSEN MICHELLE L DEAN FOR ADVANCEMENT 195236 0 0 0 3780 0 22721 0 14021 0 235758 0 BLAICH CHARLES M DIRECTOR OF INQUIRIES-CILA 148143 0 0 0 0 0 15720 0 10576 0 174439 0 MCDORMAN TODD F ACTING DEAN OF THE COLLEGE 158405 0 0 0 0 0 17001 0 13759 0 189165 0 TIMMONS CHARLES F DEAN OF ENROLLMENT MANAGEMENT 144165 0 0 0 0 0 15453 0 14869 0 174487 0 SCHEDULE J, PART I, LINE 1A DR SCOTT FELLER, PRESIDENT OF WABASH COLLEGE IS OCCASIONALLY PROVIDED NON-TAXABLE REIMBURSEMENT FOR SPOUSAL TRAVEL TO FURTHER BUSINESS ACTIVITIES CONDUCTED ON BEHALF OF THE COLLEGE. The value of personal use of college-provided automobiles and social club dues provided to President Feller were recorded and reported as taxable income on his annual Wage and Tax Statement, IRS Form W-2. SCHEDULE J, PART I, Line 7 The President is eligible for a performance bonus annually based on a percentage of his salary, as outlined in his employment contract. It is approved by the compensation committee of the Board of Trustees. SCHEDULE J, PART II, COLUMN D NONTAXABLE BENEFITS: THE AMOUNT OF NONTAXABLE BENEFITS REPORTED FOR KENDRA COOKS INCLUDES TUITION ASSISTANCE IN THE AMOUNT OF $16,000. TUITION ASSISTANCE IS AVAILABLE TO ALL EMPLOYEES. A INDIANA FINANCE AUTHORITY 351602316 2019-08-30 41632000 REFINANCE 2001, 2003, & 2013 BONDS false false false B INDIANA FINANCE AUTHORITY 351602316 2022-06-17 15500000 STUDENT HOUSING false false false A 18734400 0 41632000 0 0 47547891 84019 0 0 0 0 0 true false true true B 0 0 15500000 0 0 0 0 0 0 0 0 0 false false false true A false false false false 0 false false false true B false false false false 0 false false false true A false true false false false false 0 false true false 0 false true B false true false false false false 0 false false false 0 false true A true B true X 1 0 X 49 2322722 MARKET VALUE X 4 0 0 false true false SCHEDULE M, PART I, LINE 33 ART AND COLLECTIBLES THAT ARE ADDED TO WABASH COLLEGE'S COLLECTION ARE NOT REPORTED AS INCOME. SCHEDULE M, PART I, COLUMN (B) NUMBER OF CONTRIBUTORS: WABASH COLLEGE IS REPORTING THE NUMBER OF CONTRIBUTORS IN COLUMN (B). SCHEDULE M, PART I, LINE 9 SECURITIES - PUBLICLY TRADED: NONCASH CONTRIBUTIONS ON SCHEDULE M ARE REPORTED IN THE YEAR RECEIVED. PUBLICLY TRADED SECURITIES IN THE AMOUNT OF $1,338,412 RECEIVED WERE PLEDGE PAYMENTS THAT WERE RECORDED AS REVENUE ON PART VIII OF THE FORM 990 IN A PREVIOUS YEAR. FORM 990, PART VI, SECTION A, LINE 7A CLASSES OF MEMBER OR STOCKHOLDERS: ALUMNI OF WABASH COLLEGE ARE CONSIDERED MEMBERS. AN ALUMNUS IS ANY PERSON WHO ATTENDED WABASH FOR AT LEAST TWO SEMESTERS. EVERY EVEN-NUMBERED YEAR, ALUMNI ELECT TWO TRUSTEES TO THE BOARD. EVERY ODD-NUMBERED YEAR, ALUMNI ELECT ONE TRUSTEE TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990: THE AUDIT COMMITTEE CHAIRMAN, THE CONTROLLER, AND THE CFO/TREASURER DO A DETAILED REVIEW OF THE 990. THE AUDIT AND RISK COMMITTEE REVIEWS THE RETURN BEFORE IT IS PROVIDED TO THE FULL BOARD. AN ELECTRONIC COPY OF THE FORM IS AVAILABLE TO THE ENTIRE BOARD PRIOR TO FILING. AN INDEPENDENT ACCOUNTING FIRM PERFORMS A DETAILED REVIEW OF THE 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: CONFLICT OF INTEREST QUESTIONNAIRES ARE SENT TO ALL BOARD MEMBERS. THE CONTROLLER REVIEWS THE COMPLETED FORMS. THERE HAVE BEEN FEW CONFLICTS ON THE BOARD, BUT WHEN ONE DOES OCCUR, THE BOARD MEMBER IS RECUSED FROM VOTING. THE CONFLICT OF INTEREST AND THE RECUSAL ARE NOTED IN THE MINUTES OF THE BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15A & 15B REVIEW OF CEO OR TOP MGMT OFFICIAL COMPENSATION: THE PRESIDENT'S COMPENSATION IS REVIEWED AND DETERMINED ANNUALLY BY A COMPENSATION COMMITTEE CONSISTING OF THE CHAIRMAN OF THE BOARD OF TRUSTEES AND THE CHAIRMAN OF THE EXECUTIVE COMMITTEE. THE COMMITTEE CONSIDERS DATA FROM OTHER SCHOOLS, NATIONAL SURVEYS AND TRENDS, AND PERFORMANCE AGAINST GOALS AS PART OF THE REVIEW PROCESS. THE PRESIDENT REVIEWS AND DETERMINES THE COMPENSATION OF THE DEANS AND THE OTHER MEMBERS OF THE PRESIDENT'S STAFF ON AN ANNUAL BASIS, WITH THE ADVICE AND CONSENT OF THE COMPENSATION COMMITTEE. ALL COMPENSATION DECISIONS ARE NOTED IN THE COLLEGE'S BOOKS AND RECORDS. OFFICER COMPENSATION WAS LAST REVIEWED IN JULY 2022. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INT. POLICY, AND FINANCIAL STATEMENTS: WABASH COLLEGE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE WABASH COLLEGE WEBSITE. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: $ 248,164 AMORTIZATION OF NET LOSS - NET PERIODIC PENSION COSTS 2,306,158 DEFINED-BENEFIT POSTRETIREMENT HEALTH PLAN (1,144,590) PRIOR SERVICE CREDIT RECOGNIZED IN CURRENT YEAR ------------ $ 1,409,732 TOTAL CHANGE IN NET ASSETS GREAT LAKES COLLEGES ASSOCIATION INC 535 W WILLIAM NO 301 ANN ARBOR MI 48103 381678376 EDUC. SUPPORT MI 501(C)3 12 TYPE 1 NA false INDEPENDENT COLLEGES OF INDIANA INC 30 SOUTH MERIDIAN STREET INDIANAPOLIS IN 46204 310901001 EDUC. SUPPORT IN 501(C)3 12 TYPE 1 NA false CHARITABLE REMAINDER TRUSTS (28) TRUST NA TRUST false true true false false false false false false false false false false false false false false true true