OBERLIN COLLEGE: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
OBERLIN COLLEGE (EIN 34-0714363)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-05-13
IRS object ID
202341339349301804
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-05-13T12:22:53-05:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN420714325PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RSM US LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line130 S Wacker Drive Ste 3300AddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60606ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN340714363EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Oberlin CollegeBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlOBERBusinessNameControlTxt
Phone4407758460PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1173 W Lorain St Controllers OffiAddressLine1Txt
CityOberlinCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44074ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRebecca Vazquez-SkillingsPersonNm
Person TitleVP for Finance & AdminPersonTitleTxt
Phone4407758460PhoneNum
Signature2023-05-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstRebeccaPersonFirstNm
Person LastVazquez-SkillingsPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRebekuh EleyPreparerPersonNm
PTINP01247672PTIN
Phone3126343400PhoneNum
Preparation2023-05-12PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRebecca Vazquez-SkillingsPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line170 N Professor StAddressLine1Txt
CityOberlinCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44074ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$533,602,033GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.oberlin.eduWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1834FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionOberlin 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.ActivityOrMissionDesc
Voting Members Governing Body33VotingMembersGoverningBodyCnt
Voting Members Independent32VotingMembersIndependentCnt
Total Employee2592TotalEmployeeCnt
Total Volunteers810TotalVolunteersCnt
Total Gross UBI$1,983,519TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$24,872,184PYContributionsGrantsAmt
CY Contributions Grants$59,057,174CYContributionsGrantsAmt
PY Program Service Revenue$172,377,687PYProgramServiceRevenueAmt
CY Program Service Revenue$246,363,514CYProgramServiceRevenueAmt
PY Investment Income$78,163,070PYInvestmentIncomeAmt
CY Investment Income$115,918,873CYInvestmentIncomeAmt
PY Other Revenue$19,781PYOtherRevenueAmt
CY Other Revenue$6,535CYOtherRevenueAmt
PY Total Revenue$275,432,722PYTotalRevenueAmt
CY Total Revenue$421,346,096CYTotalRevenueAmt
PY Grants And Similar Paid$67,260,350PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$96,916,761CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$93,816,036PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$91,201,687CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$5,030,134CYTotalFundraisingExpenseAmt
PY Other Expenses$90,192,407PYOtherExpensesAmt
CY Other Expenses$98,007,466CYOtherExpensesAmt
PY Total Expenses$251,268,793PYTotalExpensesAmt
CY Total Expenses$286,125,914CYTotalExpensesAmt
PY Revenues Less Expenses$24,163,929PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$135,220,182CYRevenuesLessExpensesAmt
Total Assets BOY$1,803,581,224TotalAssetsBOYAmt
Total Assets EOY$1,820,320,492TotalAssetsEOYAmt
Total Liabilities BOY$318,251,220TotalLiabilitiesBOYAmt
Total Liabilities EOY$392,258,087TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,485,330,004NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,428,062,405NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSee Schedule OMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$265,449,579ExpenseAmt
Grant$96,916,761GrantAmt
Revenue$246,363,514RevenueAmt
DescOberlin College is a liberal arts institution made up of the College of Arts & Sciences and the Conservatory of Music. The College served 2,930 full-time equivalent undergraduate students, awarding scholarships to 2,905 of them. The average student received $31,283 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.Desc
Total Program Service Expenses$265,449,579TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of ArtYes (1)CollectionsOfArtInd
Credit CounselingYes (1)CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To IndividualsYes (1)MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art ContributionYes (1)DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document940IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee2592EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members33GoverningBodyVotingMembersCnt
Independent Voting Member32IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Rebecca Vazquez-SkillingsBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4407758460PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line170 N Professor StAddressLine1Txt
CityOberlinCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44074ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (59 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
Carmen Twillie Ambar
President40.000.00Yes (X)Yes (X)$512,585$0$77,136
Kofi Asare
Trustee2.000.00Yes (X)$0$0$0
Charles S Birenbaum
Trustee2.000.00Yes (X)$0$0$0
Robin Black
Trustee2.000.00Yes (X)$0$0$0
Richard Brandt
Trustee4.000.00Yes (X)$0$0$0
T Christopher Canavan
Trustee/Chair8.000.00Yes (X)$0$0$0
Motoko T Deane
Trustee2.000.00Yes (X)$0$0$0
Menna Demessie
Trustee2.000.00Yes (X)$0$0$0
Steve J Dolcemaschio
Trustee4.000.00Yes (X)$0$0$0
Francisco X Dominguez
Trustee2.000.00Yes (X)$0$0$0
Lillie Johnson Edwards
Trustee8.000.00Yes (X)$0$0$0
Ify Ezimora
Trustee2.000.00Yes (X)$0$0$0
Sean P Gavin
Trustee4.000.00Yes (X)$0$0$0
Jacob A Gayle
Trustee2.000.00Yes (X)$0$0$0
Frederick Haas
Trustee2.000.00Yes (X)$0$0$0
Edward P Helms
Trustee2.000.00Yes (X)$0$0$0
Cynthia Hogan
Trustee2.000.00Yes (X)$0$0$0
Charlene Drew Jarvis
Trustee2.000.00Yes (X)$0$0$0
Michael E Kamarck
Trustee4.000.00Yes (X)$0$0$0
Eric R Katzman
Trustee2.000.00Yes (X)$0$0$0
Maghan Keita
Trustee2.000.00Yes (X)$0$0$0
Lee Koonce
Trustee2.000.00Yes (X)$0$0$0
David Krischer
Trustee4.000.00Yes (X)$0$0$0
Hozefa Lokhandwala
Trustee2.000.00Yes (X)$0$0$0
Chesley Maddox-Dorsey
Trustee4.000.00Yes (X)$0$0$0
Naeisha McClain
Trustee2.000.00Yes (X)$0$0$0
Minsok Pak
Trustee2.000.00Yes (X)$0$0$0
Molly Raphael
Trustee2.000.00Yes (X)$0$0$0
Patricia Shanks
Trustee2.000.00Yes (X)$0$0$0
David Shipley
Trustee2.000.00Yes (X)$0$0$0
Julia Steyn
Trustee2.000.00Yes (X)$0$0$0
Isabel Tadmiri
Trustee2.000.00Yes (X)$0$0$0
Leanne Wagner
Trustee4.000.00Yes (X)$0$0$0
Lisa Y Waller
Trustee2.000.00Yes (X)$0$0$0
Jay Whitacre
Trustee2.000.00Yes (X)$0$0$0
Georgia Yuan
Trustee4.000.00Yes (X)$0$0$0
Michael Grzesiak
VP, Development & Alumni Affairs40.000.00Yes (X)$248,577$0$49,969
David Kamitsuka
Dean of Arts & Sciences40.000.00Yes (X)$239,966$0$48,612
Rebecca D Vazquez-Skillings
VP, Finance & Administration40.006.00Yes (X)$228,692$0$53,279
William Quillen
Dean of Conservatory40.000.00Yes (X)$222,634$0$47,291
Donica Varner VP Gen Counsel
& Secretary (Until July 2021)40.000.00Yes (X)$122,486$0$21,901
Matthew Lahey
VP, General Counsel & Secretary40.000.00Yes (X)$0$0$0
Manuel Carballo
VP, Dean of Admissions & Fin. Aid40.000.00Yes (X)$182,505$0$51,061
Natalie Winkelfoos
Associate VP for Athletics40.000.00Yes (X)$160,137$0$29,392
Karen Goff
VP, Dean of Students40.000.00Yes (X)$93,762$0$434
Meredith L Raimondo VP
Dean of Students (Until Feb 2022)40.000.00Yes (X)$174,949$0$32,322
David Hertz
Chief of Staff40.000.00Yes (X)$217,807$0$41,284
Joshua Jensen
VP Director of Communications40.000.00Yes (X)$68,183$0$3,236
Edward Jones Associate
VP for Admissions (Until Mar 2022)40.000.00Yes (X)$153,513$0$63,122
Jun Yang
Chief Investment Officer40.000.00$645,121$0$61,415Yes (X)
Kevin Brown
Chief Facilities Officer40.006.00$192,497$0$10,546Yes (X)
Benjamin R Hockenhull
Chief Information Technology Officer40.000.00$209,406$0$27,192Yes (X)
Nicole Addington Associate
VP for Finance (Until Aug 2021)40.002.00$188,610$0$12,839Yes (X)
Joe Vitale
Chief Human Resources Officer40.000.00$170,934$0$23,948Yes (X)
Catherine Gletherow
Associate VP of Advancement40.000.00$161,990$0$42,017Yes (X)
John V Duca
Professor40.000.00$208,943$0$13,595Yes (X)
Jeffrey Witmer
Professor40.000.00$178,230$0$38,860Yes (X)
Peter Slowik
Professor40.000.00$172,965$0$40,852Yes (X)
Peter Takacs
Professor40.000.00$171,025$0$25,636Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$4,925,517TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$815,939TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K172IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
M A Mortenson Company
700 Meadow Ln NorthMinneapolisMN55422Construction Services$26,339,190
AVI Foodsystems Inc
2590 Elm Rd NEWarrenOH44483Food Services$9,751,346
Scioto LLC
65 Kingston AveColumbusOH43207Cleaning Services$4,031,225
Infinity Construction Co Inc
18440 Cranwood PkwyWarrensville HtsOH44128Construction Services$4,020,703
Tempus Labs Inc
600 W Chicago Ave Suite 510ChicagoIL60654COVID Testing$1,637,740
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K50CntrctRcvdGreaterThan100KCnt
Government Grants$8,102,736GovernmentGrantsAmt
All Other Contributions$50,954,438AllOtherContributionsAmt
Noncash Contributions$3,569,529NoncashContributionsAmt
Total Contributions$59,057,174TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Tuition and Fees900099$191,753,503$191,753,503
Residential & Dining Services900099$48,942,288$48,942,288
Educational Activities900099$4,243,909$4,243,909
Summer Conference Program900099$821,319$821,319
Auxiliary Services900099$364,861$364,861

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$237,634TotalRevenueColumnAmt
Related Or Exempt Func Income$237,634RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$246,363,514TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,182,885TotalRevenueColumnAmt
Unrelated Business Revenue$1,983,519UnrelatedBusinessRevenueAmt
Exclusion-$800,634ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$49,759RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$43,224RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$6,535RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,535TotalRevenueColumnAmt
Exclusion$6,535ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$225,051,748SecuritiesAmt
Other$1,896,953OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$112,212,713SecuritiesAmt
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$112,839,035SecuritiesAmt
Other$1,896,953OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$114,735,988TotalRevenueColumnAmt
Exclusion$114,735,988ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$421,346,096TotalRevenueColumnAmt
Related Or Exempt Func Income$246,363,514RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$1,983,519UnrelatedBusinessRevenueAmt
Exclusion$113,941,889ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$386,360TotalAmt
Program Services$386,360ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$86,935,024TotalAmt
Program Services$86,935,024ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$9,595,377TotalAmt
Program Services$9,595,377ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$4,984,257TotalAmt
Program Services$2,589,917ProgramServicesAmt
Management And General$2,068,449ManagementAndGeneralAmt
Fundraising$325,891FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$66,501,144TotalAmt
Program Services$61,430,022ProgramServicesAmt
Management And General$2,059,034ManagementAndGeneralAmt
Fundraising$3,012,088FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$5,658,648TotalAmt
Program Services$5,100,561ProgramServicesAmt
Management And General$295,087ManagementAndGeneralAmt
Fundraising$263,000FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$9,067,279TotalAmt
Program Services$8,588,192ProgramServicesAmt
Management And General$73,177ManagementAndGeneralAmt
Fundraising$405,910FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$4,990,359TotalAmt
Program Services$4,498,183ProgramServicesAmt
Management And General$260,237ManagementAndGeneralAmt
Fundraising$231,939FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,188,596TotalAmt
Program Services$326,241ProgramServicesAmt
Management And General$862,355ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$205,802TotalAmt
Management And General$205,802ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$1,971,888TotalAmt
Management And General$1,971,888ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$382,735TotalAmt
Program Services$368,875ProgramServicesAmt
Management And General$8,014ManagementAndGeneralAmt
Fundraising$5,846FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$21,190,396TotalAmt
Program Services$20,183,066ProgramServicesAmt
Management And General$771,639ManagementAndGeneralAmt
Fundraising$235,691FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,046,727TotalAmt
Program Services$1,046,727ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$7,385,081TotalAmt
Program Services$7,385,081ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,484,817TotalAmt
Program Services$1,829,512ProgramServicesAmt
Management And General$531,906ManagementAndGeneralAmt
Fundraising$123,399FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$8,645,442TotalAmt
Program Services$8,645,442ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$20,523,910TotalAmt
Program Services$20,523,910ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,923,985TotalAmt
Program Services$1,923,985ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Instruction Expense$4,937,003$4,937,003
Facilities Expense$3,984,515$3,591,540$207,784$185,191
Study Away Programs$2,574,621$2,574,621
Annuity & RLIF Payments$1,985,371$1,985,371

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$17,576,577TotalAmt
Program Services$11,004,569ProgramServicesAmt
Management And General$6,330,829ManagementAndGeneralAmt
Fundraising$241,179FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$286,125,914TotalAmt
Program Services$265,449,579ProgramServicesAmt
Management And General$15,646,201ManagementAndGeneralAmt
Fundraising$5,030,134FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$6,898,506BOYAmt
EOY$66,790,160EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$144,915,247BOYAmt
EOY$91,077,445EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$11,459,257BOYAmt
EOY$26,865,830EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,809,812BOYAmt
EOY$1,774,293EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$10,614,605BOYAmt
EOY$12,535,100EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$343,201BOYAmt
EOY$117,604EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,178,765BOYAmt
EOY$1,808,647EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$907,202,087LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$478,330,340LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$370,054,534BOYAmt
EOY$428,871,747EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$723,029,030BOYAmt
EOY$636,106,591EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$525,097,135BOYAmt
EOY$547,916,483EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$7,181,132BOYAmt
EOY$6,456,592EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,803,581,224BOYAmt
EOY$1,820,320,492EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$81,405,519BOYAmt
EOY$48,165,610EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$12,597,810BOYAmt
EOY$40,331EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$79,370,000BOYAmt
EOY$79,370,000EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$12,869,789BOYAmt
EOY$12,869,789EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$115,791,703BOYAmt
EOY$235,595,958EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$16,216,399BOYAmt
EOY$16,216,399EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$318,251,220BOYAmt
EOY$392,258,087EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$272,750,678BOYAmt
EOY$275,391,975EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,212,579,326BOYAmt
EOY$1,152,670,430EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,485,330,004BOYAmt
EOY$1,428,062,405EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,803,581,224BOYAmt
EOY$1,820,320,492EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$135,220,182ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$182,733,918NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$9,753,863OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$23,752,343CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$23,083,097CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$38,912,972CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$24,872,184CurrentTaxYearMinus1YearAmt
Current Tax Year$59,057,174CurrentTaxYearAmt
Total$169,677,770TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$23,752,343CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$23,083,097CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$38,912,972CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$24,872,184CurrentTaxYearMinus1YearAmt
Current Tax Year$59,057,174CurrentTaxYearAmt
Total$169,677,770TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$8,899,446SubstantialContributorsTotAmt
Public Support Total170$160,778,324PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,297,486CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,333,624CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,623,579CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,213,195CurrentTaxYearMinus1YearAmt
Current Tax Year$49,759CurrentTaxYearAmt
Total$12,517,643TotalAmt
FieldValueIRS element (for citing)
Total Support$182,195,413TotalSupportAmt
Gross Receipts Rltd Activities$1,010,514,027GrossReceiptsRltdActivitiesAmt
Public Support CY1700.88240PublicSupportCY170Pct
Public Support PY1700.87750PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

FieldValueIRS element (for citing)
Revenues Included$311,445RevenuesIncludedAmt
Assets Included$7,308,113AssetsIncludedAmt
FieldValueIRS element (for citing)
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Coll Used Scholarly RsrchYes (X)CollUsedScholarlyRsrchInd
Collection Used PreservationYes (X)CollectionUsedPreservationInd
Coll Used Loan Or Exch ProgYes (X)CollUsedLoanOrExchProgInd
Solicited Assets Sale0SolicitedAssetsSaleInd
Agent Trustee Etc0AgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (1)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,272,387,575BeginningYearBalanceAmt
Contributions$13,198,124ContributionsAmt
Investment Earnings Or Losses-$59,675,829InvestmentEarningsOrLossesAmt
Grants Or Scholarships$15,819,613GrantsOrScholarshipsAmt
Other Expenditures$26,541,296OtherExpendituresAmt
Administrative Expenses$327,586AdministrativeExpensesAmt
End Year Balance$1,183,221,375EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$936,576,784BeginningYearBalanceAmt
Contributions$6,310,791ContributionsAmt
Investment Earnings Or Losses$389,894,040InvestmentEarningsOrLossesAmt
Grants Or Scholarships$12,922,545GrantsOrScholarshipsAmt
Other Expenditures$47,155,747OtherExpendituresAmt
Administrative Expenses$315,748AdministrativeExpensesAmt
End Year Balance$1,272,387,575EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$924,604,230BeginningYearBalanceAmt
Contributions$9,001,895ContributionsAmt
Investment Earnings Or Losses$43,567,725InvestmentEarningsOrLossesAmt
Grants Or Scholarships$12,181,881GrantsOrScholarshipsAmt
Other Expenditures$28,205,834OtherExpendituresAmt
Administrative Expenses$209,351AdministrativeExpensesAmt
End Year Balance$936,576,784EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$886,966,355BeginningYearBalanceAmt
Contributions$18,829,532ContributionsAmt
Investment Earnings Or Losses$59,032,360InvestmentEarningsOrLossesAmt
Grants Or Scholarships$11,663,904GrantsOrScholarshipsAmt
Other Expenditures$28,429,001OtherExpendituresAmt
Administrative Expenses$131,112AdministrativeExpensesAmt
End Year Balance$924,604,230EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$819,945,114BeginningYearBalanceAmt
Contributions$13,001,409ContributionsAmt
Investment Earnings Or Losses$98,147,231InvestmentEarningsOrLossesAmt
Grants Or Scholarships$11,844,320GrantsOrScholarshipsAmt
Other Expenditures$32,018,740OtherExpendituresAmt
Administrative Expenses$264,339AdministrativeExpensesAmt
End Year Balance$886,966,355EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.14278BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.28651PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.57071TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,142,063OtherCostOrOtherBasisAmt
Book Value$8,142,063BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$588,985,661OtherCostOrOtherBasisAmt
Depreciation$278,329,476DepreciationAmt
Book Value$310,656,185BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$250,568,325OtherCostOrOtherBasisAmt
Depreciation$200,000,864DepreciationAmt
Book Value$50,567,461BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$59,506,038InvestmentCostOrOtherBasisAmt
Book Value$59,506,038BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$428,871,747TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (3 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
Funds Held in Trust by Others$18,168,078F
Natural Resources Investments$14,739,680F
Venture Capital and Other Alternative Investments$515,008,725F
FieldValueIRS element (for citing)
Total Book Value Securities$547,916,483TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescAnnuity ObligationDesc
Amt$16,216,399Amt
FieldValueIRS element (for citing)
Total Liability$16,216,399TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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, 2022, the College's income tax years from 2017 and thereafter remain subject to examination by the Internal Revenue Service, as well as various state and local taxing authorities.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Part I, Line 3The 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 6Oberlin 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.

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (21 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtRegion Total ExpendituresRegionTotalExpendituresAmtSpecific Services ProvidedSpecificServicesProvidedTxt
Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas,00INVESTMENTS$276,281,410
Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium00INVESTMENTS$63,278,753
North America - Canada and Mexico, but not the United States00INVESTMENTS$6,509,198
Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas,00PROGRAM SERVICES$56,466STUDY ABROAD PROGRAMS
East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,00PROGRAM SERVICES$233,787STUDY ABROAD PROGRAMS
Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium00PROGRAM SERVICES$2,250,092STUDY ABROAD PROGRAMS
Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt,00PROGRAM SERVICES$87,269STUDY ABROAD PROGRAMS
North America - Canada and Mexico, but not the United States00PROGRAM SERVICES$85,050STUDY ABROAD PROGRAMS
Russia and Neighboring States - Armenia, Azerbijan, Belarus,00PROGRAM SERVICES$229,821STUDY ABROAD PROGRAMS
South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador,00PROGRAM SERVICES$153,762STUDY ABROAD PROGRAMS
Sub-Saharan Africa - Angola, Benin, Botswana, Burkina Faso,00PROGRAM SERVICES$207,630STUDY ABROAD PROGRAMS
South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal,00PROGRAM SERVICES$36,063STUDY ABROAD PROGRAMS
Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas,00PROGRAM SERVICES$273,534GRANTMAKING
East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,00PROGRAM SERVICES$4,295,539GRANTMAKING
Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium00PROGRAM SERVICES$789,054GRANTMAKING
Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt,00PROGRAM SERVICES$588,303GRANTMAKING
North America - Canada and Mexico, but not the United States00PROGRAM SERVICES$441,957GRANTMAKING
Russia and Neighboring States - Armenia, Azerbijan, Belarus,00PROGRAM SERVICES$181,510GRANTMAKING
South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador,00PROGRAM SERVICES$660,732GRANTMAKING
Sub-Saharan Africa - Angola, Benin, Botswana, Burkina Faso,00PROGRAM SERVICES$1,119,896GRANTMAKING
South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal,00PROGRAM SERVICES$1,244,852GRANTMAKING
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$348,782,025SubtotalSpentAmt
Continuation Spent$10,222,653ContinuationSpentAmt
Total Spent$359,004,678TotalSpentAmt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (9 entries)

Type Of AssistanceTypeOfAssistanceTxtRegionRegionTxtRecipientRecipientCntCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxt
SCHOLARSHIPSCentral America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas,6$273,534CREDIT TO ACCOUNT
SCHOLARSHIPSEast Asia and the Pacific - Australia, Brunei, Burma, Cambodia,209$4,295,539CREDIT TO ACCOUNT
SCHOLARSHIPSEurope (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgiu17$789,054CREDIT TO ACCOUNT
SCHOLARSHIPSMiddle East and North Africa - Algeria, Bahrain, Djibouti, Egypt,10$588,303CREDIT TO ACCOUNT
SCHOLARSHIPSNorth America - Canada and Mexico, but not the United States12$441,957CREDIT TO ACCOUNT
SCHOLARSHIPSRussia and Neighboring States - Armenia, Azerbijan, Belarus,3$181,510CREDIT TO ACCOUNT
SCHOLARSHIPSSouth America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador,11$660,732CREDIT TO ACCOUNT
SCHOLARSHIPSSub-Saharan Africa - Angola, Benin, Botswana, Burkina Faso,16$1,119,896CREDIT TO ACCOUNT
SCHOLARSHIPSSouth Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal,27$1,244,852CREDIT TO ACCOUNT
FieldValueIRS element (for citing)
Transfer To Foreign CorpYes (1)TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp OwnershipYes (1)ForeignCorpOwnershipInd
Passive Foreign Investmest CoYes (1)PassiveForeignInvestmestCoInd
Foreign PartnershipYes (1)ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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:

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (11 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
City of Oberlin Fire Department
85 South Main StreetOberlinOH44074346002073State of Ohio$136,335$0Payment 5 of 7 towards fire truck
City of Oberlin
69 South Main StreetOberlinOH44074346002073State of Ohio$81,708$0Green EDGE Fund Grant / Hydro Energy Grant
Oberlin Early Childhood Center
317 E College StOberlinOH44074237313925501c3$43,679$0OECC School Greenhouse
City Fresh
PO Box 357OberlinOH44074522237568501c3$40,000$0Green EDGE Fund Grant - Electric Vehicle
Shagbark Haven LLC
352 W College StOberlinOH44074844271609501c3$23,835$0Green EDGE Fund Grant - Sugarbush Ecosystem LandLab
Sunbolt
601 Davisville Rd Suite 200Willow GrovePA19090271341737LLC - P$16,215$0Green EDGE Fund Grant - Workstation
Oberlin Food Hub Inc
23 Eric Nord Way Suite 9OberlinOH44074821827133501c3$12,652$0Green EDGE Fund Grant - Infrastructure
New Image Lifeskills Academy
19425 Van Aken Blvd No 205Shaker HeightsOH44122810545479Other$10,000$0Green EDGE Fund Grant - Vel Scotts Healthy YOU
Kendal at Oberlin
600 Kendal DrOberlinOH44074341567246Ccorp$7,500$0Green EDGE Fund Grant - Outdoor Lighting
Providing Oberlin With Efficiency Responsibly (Power)
PO Box 3OberlinOH44074272327255501c3$7,000$0Green EDGE Fund Grant - Sugarbush Ecosystem LandLab
Shannon Ford Rudek
6615 Green Rise RdHillsboroughNC27278239955980Other$6,224$0Green EDGE Fund Grant - Earthship Feasibility
FieldValueIRS element (for citing)
Total501c3 Org7Total501c3OrgCnt
Total Other Org4TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeScholarshipsGrantTypeTxt
Recipient2654RecipientCnt
Cash Grant$86,935,024CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 2:FormAndLineReferenceDesc
ExplanationThe 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.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Housing Allowance Or ResidenceYes (X)HousingAllowanceOrResidenceInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentYes (1)SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsYes (1)AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (20 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Jun Yang
Chief Investment Officer$433,082$0$211,625$0$414$0$35,237$0$26,178$0$706,536$0$0$0
Carmen Twillie Ambar
President$507,203$0$0$0$5,382$0$43,223$0$33,913$0$589,721$0$0$0
Michael Grzesiak
VP, Development & Alumni Affairs$248,163$0$0$0$414$0$12,726$0$37,243$0$298,546$0$0$0
David Kamitsuka
Dean of Arts & Sciences$238,778$0$0$0$1,188$0$16,611$0$32,001$0$288,578$0$0$0
Rebecca D Vazquez-Skillings
VP, Finance & Administration$228,278$0$0$0$414$0$12,739$0$40,540$0$281,971$0$0$0
William Quillen
Dean of Conservatory$222,454$0$0$0$180$0$9,499$0$37,792$0$269,925$0$0$0
David Hertz
Chief of Staff$217,420$0$0$0$387$0$12,579$0$28,705$0$259,091$0$0$0
Benjamin R Hockenhull
Chief Information Technology Officer$209,151$0$0$0$255$0$11,929$0$15,263$0$236,598$0$0$0
Manuel Carballo
VP, Dean of Admissions & Fin. Aid$182,241$0$0$0$264$0$9,671$0$41,390$0$233,566$0$0$0
John V Duca
Professor$207,755$0$0$0$1,188$0$12,756$0$839$0$222,538$0$0$0
Jeffrey Witmer
Professor$177,149$0$0$0$1,081$0$11,758$0$27,102$0$217,090$0$0$0
Edward Jones Associate
VP for Admissions (Until Mar 2022)$153,306$0$0$0$207$0$13,709$0$49,413$0$216,635$0$0$0
Peter Slowik
Professor$171,946$0$0$0$1,019$0$11,220$0$29,632$0$213,817$0$0$0
Meredith L Raimondo VP
Dean of Students (Until Feb 2022)$174,585$0$0$0$364$0$9,181$0$23,141$0$207,271$0$0$0
Catherine Gletherow
Associate VP of Advancement$161,648$0$0$0$342$0$8,846$0$33,171$0$204,007$0$0$0
Kevin Brown
Chief Facilities Officer$191,767$0$0$0$730$0$9,742$0$804$0$203,043$0$0$0
Nicole Addington Associate
VP for Finance (Until Aug 2021)$129,267$0$0$0$59,343$0$2,960$0$9,879$0$201,449$0$0$0
Peter Takacs
Professor$169,517$0$0$0$1,508$0$10,683$0$14,953$0$196,661$0$0$0
Joe Vitale
Chief Human Resources Officer$170,592$0$0$0$342$0$9,400$0$14,548$0$194,882$0$0$0
Natalie Winkelfoos
Associate VP for Athletics$159,998$0$0$0$139$0$6,740$0$22,652$0$189,529$0$0$0

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I, Line 1aThe 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 4aThe following individual received a severance payment during calendar year 2021: Nicole Addington
Part I, Line 7The 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.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCdBond Issuer EINBondIssuerEINCUSIPCUSIPNumBond IssuedBondIssuedDtIssue PriceIssuePriceAmtPurposePurposeDescDefeasedDefeasedIndOn Behalf Of IssuerOnBehalfOfIssuerIndPool FinancingPoolFinancingInd
Ohio Higher Educational Facility Commission
A34684967467756DBZ82013-09-12$55,692,997See Part VI000
Ohio Higher Educational Facility Commission
B34684967467756DNB82017-04-12$43,220,316See Part VI000

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCdRetiredRetiredAmtBond DefeasedBondDefeasedAmtTotal ProceedsTotalProceedsAmtRefunding EscrowRefundingEscrowAmtWorking Capital ExpendituresWorkingCapitalExpendituresAmtCapital ExpendituresCapitalExpendituresAmtSubstantial CompletionSubstantialCompletionYrRefunding Tax Exempt BondsRefundingTaxExemptBondsIndRefunding Taxable BondsRefundingTaxableBondsIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintInd
A$10,755,000$10,875,000$55,699,572$40,106,763$419,058$15,173,7512015Yes (1)0Yes (1)Yes (1)
B$2,035,000$3,100,000$43,600,574$17,424,343$201,340$25,974,89120200Yes (1)Yes (1)Yes (1)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)

Bond ReferenceBondReferenceCdOwning Bond Financed PropertyOwningBondFinancedPropertyIndAny Lease ArrangementsAnyLeaseArrangementsIndMgmt Contract Bond Fincd PropMgmtContractBondFincdPropIndAny Research AgreementsAnyResearchAgreementsIndBond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestIndChange In Use Bond Financed PropChangeInUseBondFinancedPropIndProcs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A000000Yes (1)
B000000Yes (1)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCdForm8038 T FiledForm8038TFiledIndRebate Not Due YetRebateNotDueYetIndException To RebateExceptionToRebateIndNo Rebate DueNoRebateDueIndVariable Rate IssueVariableRateIssueIndHedge Identified In Bks And RecHedgeIdentifiedInBksAndRecIndGross Proceeds Invested In GICGrossProceedsInvestedInGICIndGross Proceeds InvestedGrossProceedsInvestedIndWritten Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A0Yes (1)000000Yes (1)
B0Yes (1)000000Yes (1)

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCdProcedures Corrective ActionProceduresCorrectiveActionInd
AYes (1)
BYes (1)

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Column (f) - Description of PurposeFormAndLineReferenceDesc
ExplanationRow 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.ExplanationTxt

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution12ContributionCnt
Noncash Contributions Rpt F990$311,445NoncashContributionsRptF990Amt
Method Of Determining RevenuesCost / AppraisalMethodOfDeterminingRevenuesTxt

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution148ContributionCnt
Noncash Contributions Rpt F990$3,157,171NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt

Historical Artifacts HistoricalArtifactsGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution5ContributionCnt
Noncash Contributions Rpt F990$62,869NoncashContributionsRptF990Amt
Method Of Determining RevenuesCost / AppraisalMethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescMusical InstrumentsDesc
Contribution8ContributionCnt
Noncash Contributions Rpt F990$100,913NoncashContributionsRptF990Amt
Method Of Determining RevenuesCost / AppraisalMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Form8283 Received8Form8283ReceivedCnt
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Column (b):FormAndLineReferenceDesc
ExplanationUsing a combination of the two methods aboveExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part 1, Line 6, Number of VolunteersThe 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 11bThe 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 24, 2023 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 12cAll 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 15Pursuant 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 19The 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 1,595,464. Post-Retirement Benefit Obligation Adjustment -4,402,133. Change in Annuity Obligation 2,693,063. Redesignated Funds and Other -4,967,836. Legal Contingency -4,672,421.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndDirect Controlling NADirectControllingNACd
College Properties of Oberlin Inc
173 W Lorain StOberlinOH44074341658407Property HoldingOH501(c)(3)Line 12a, IOberlin CollegeYes (1)
College Properties of Southwest Florida
173 W Lorain StOberlinOH44074341568219Property HoldingOH501(c)(3)Line 12a, IOberlin CollegeYes (1)
College Properties of Northern Ohio Inc
173 W Lorain StOberlinOH44074340960554Property HoldingOH501(c)(3)Line 12a, IOberlin CollegeYes (1)
Oberlin Shansi Memorial Association
173 W Lorain StOberlinOH44074340768350EducationalOH501(c)(3)Line 12c, III-FI0N/A
Oberlin College Broadcasting Inc
70 N Professor StOberlinOH44074263344852Broadcasting EducationOH501(c)(3)Line 12a, IOberlin CollegeYes (1)
The Five Colleges of Ohio
209 Chase Ave Eaton CenterGambierOH43022311440434Educational ConsortiumOH501(c)(3)Line 12a, I0N/A
Great Lakes Colleges Association
535 W William StAnn ArborMI48103381678376Educational ConsortiumMI501(c)(3)Line 12a, I0N/A
Associated Kyoto Program
173 W Lorain StOberlinOH44074042996114Study Abroad ProgramMA501(c)(3)Line 12c, III-FI0N/A

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdEntity TypeEntityTypeTxtControlled OrganizationControlledOrganizationInd
Charitable Remainder Trusts (7)
173 W Lorain StOberlinOH44074Charitable TrustOHT0
Charitable Remainder Trusts (1)
173 W Lorain StOberlinOH44074Charitable TrustNYT0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
College Properties of Northern Ohio
D$23,527,869FMV
College Properties of Oberlin
J$174,350Cash

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