2022-05-16T15:26:21-05:00 2021-06-30 420714325 RSM US LLP 30 S Wacker Drive Ste 3300 Chicago IL 60606 990 2020-07-01 340714363 Oberlin College OBER 4407758460 173 W Lorain St Controllers Offi Oberlin OH 44074 Rebecca Vazquez-Skillings VP for Finance & Admin 4407758460 2022-05-16 1 Rebecca Vazquez-Skillings XXX-XX-XXXX Rebekuh Eley P01247672 3126343400 2022-05-13 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z Rebecca Vazquez-Skillings 70 N Professor St Oberlin OH 44074 319790258 0 X www.oberlin.edu X 1834 OH Oberlin College and Conservatory educate students for lives of intellectual, musical and artistic rigor and breadth, sustained inquiry, creativity and innovation, and leadership. Oberlin aims to prepare graduates with the knowledge, skills, and perspectives essential to confront complex issues and to create change and value in the world. 34 33 3077 150 -934696 0 38912972 24872184 200140422 172377687 66470681 78163070 7301 19781 305531376 275432722 75910367 67260350 0 0 94887310 93816036 0 0 7387185 87080932 90192407 257878609 251268793 47652767 24163929 1432118020 1803581224 311814485 318251220 1120303535 1485330004 See Schedule O 0 0 229540757 67260350 172377687 Oberlin College is a liberal arts institution made up of the College of Arts & Sciences and the Conservatory of Music. The College served 2,713 full-time equivalent undergraduate students, awarding scholarships to 2,448 of them. The average student received $29,905 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. 229540757 1 1 0 0 0 0 0 1 1 1 1 1 0 0 1 1 0 1 1 1 1 0 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 900 0 1 3077 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 34 33 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X Rebecca Vazquez-Skillings 4407758460 70 N Professor St Oberlin OH 44074 Carmen Twillie Ambar President 40.00 0.00 X X 497528 0 61688 Charles S Birenbaum Trustee 2.00 0.00 X 0 0 0 Robin Black Trustee 2.00 0.00 X 0 0 0 Richard T Brandt Trustee 2.00 0.00 X 0 0 0 Brian Cabral Trustee 2.00 0.00 X 0 0 0 T Christopher Canavan Trustee/Chair 8.00 0.00 X 0 0 0 Amy Chen Trustee 4.00 0.00 X 0 0 0 Motoko T Deane Trustee 2.00 0.00 X 0 0 0 Steve J Dolcemaschio Trustee 4.00 0.00 X 0 0 0 Francisco X Dominguez Trustee 2.00 0.00 X 0 0 0 Lillie Johnson Edwards Trustee 4.00 0.00 X 0 0 0 Ify Ezimora Trustee 2.00 0.00 X 0 0 0 Kevin Flanigan Trustee 2.00 0.00 X 0 0 0 Sean P Gavin Trustee 2.00 0.00 X 0 0 0 Jacob A Gayle Trustee 2.00 0.00 X 0 0 0 Frederick Haas Trustee 2.00 0.00 X 0 0 0 Edward P Helms Trustee 2.00 0.00 X 0 0 0 Cynthia Hogan Trustee 2.00 0.00 X 0 0 0 Charlene Drew Jarvis Trustee 2.00 0.00 X 0 0 0 Michael E Kamarck Trustee 2.00 0.00 X 0 0 0 Eric R Katzman Trustee 2.00 0.00 X 0 0 0 Lee Koonce Trustee 2.00 0.00 X 0 0 0 David Krischer Trustee 4.00 0.00 X 0 0 0 Hozefa Lokhandwala Trustee 2.00 0.00 X 0 0 0 Chesley Maddox-Dorsey Trustee 8.00 0.00 X 0 0 0 Naeisha McClain Trustee 2.00 0.00 X 0 0 0 Minsok Pak Trustee 2.00 0.00 X 0 0 0 Molly Raphael Trustee 4.00 0.00 X 0 0 0 Patricia Shanks Trustee 2.00 0.00 X 0 0 0 David Shipley Trustee 2.00 0.00 X 0 0 0 Leanne Wagner Trustee 4.00 0.00 X 0 0 0 Lisa Y Waller Trustee 2.00 0.00 X 0 0 0 Jay Whitacre Trustee 2.00 0.00 X 0 0 0 Georgia Yuan Trustee 4.00 0.00 X 0 0 0 Michael Grzesiak VP, Development & Alumni Affairs 40.00 0.00 X 270576 0 36779 David Kamitsuka Dean of Arts & Sciences 40.00 0.00 X 249939 0 42155 Rebecca D Vazquez-Skillings VP, Finance & Administration 40.00 6.00 X 229591 0 53529 William Quillen Dean of Conservatory 40.00 0.00 X 221884 0 49226 Donica Varner VP, General Counsel & Secretary 40.00 0.00 X 198239 0 46040 Manuel Carballo VP, Dean of Admissions & Fin. Aid 40.00 0.00 X 183009 0 49587 Meredith L Raimondo VP, Dean of Students 40.00 0.00 X 178133 0 36810 Edward Jones Associate VP for Admissions 40.00 0.00 X 156129 0 45519 Natalie Winkelfoos Associate VP for Athletics 40.00 0.00 X 160767 0 29575 David Hertz Chief of Staff 40.00 0.00 X 111425 0 15812 Jun Yang Chief Investment Officer 40.00 0.00 X 675139 0 14659 Benjamin R Hockenhull Chief Information Technology Officer 40.00 0.00 X 192609 0 25995 Kevin Brown Chief Facilities Officer 40.00 6.00 X 199060 0 9859 Nicole Addington Associate VP for Finance & Admin. 40.00 2.00 X 175586 0 748 John V Duca Professor 40.00 0.00 X 209268 0 15119 Jeffrey Witmer Professor 40.00 0.00 X 182902 0 40662 Peter Slowik Professor 40.00 0.00 X 174997 0 39005 Marilyn McDonald Professor 40.00 0.00 X 173954 0 31265 Peter Takacs Professor 40.00 0.00 X 172584 0 26809 4613319 0 670841 150 0 1 0 Bon Appetit Management 100 Hamilton Ave Suite 300 Palo Alto CA 94301 Food Services 2701590 AVI Foodsystems Inc 2590 Elm Rd NE Warren OH 44483 Food Services 2315253 Transact Campus Inc 22601 N 19th Ave Suite 130 Phoenix AZ 85027 Technology Services 2078485 Whiting Turner Contracting PO Box 17596 Baltimore MD 21297 Construction Services 1701412 Johnson Controls Fire Protection LP Dept CH 10320 Palatine IL 60055 Fire Security Rental and Services 930646 56 5013510 19858674 3427531 24872184 Tuition and Fees 900099 137471435 137471435 Residential & Dining Services 900099 30351012 30351012 Educational Activities 900099 3978694 3978694 Auxiliary Services 900099 516370 516370 Summer Conference Program 900099 54697 54697 5479 5479 172377687 2244263 -934696 3178959 34236 14455 19781 19781 19781 119428742 833146 44343081 0 75085661 833146 75918807 75918807 275432722 172377687 -934696 79117547 174952 174952 61932306 61932306 5153092 5153092 3508277 1887210 1197900 423167 67860276 61996704 3360645 2502927 1257447 1187494 16332 53621 16137865 15240091 209606 688168 5052171 4771111 65620 215440 2081767 2081767 198050 198050 1820096 1820096 243898 231736 5522 6640 4413466 4012617 202140 198709 1825603 1825603 17819835 17819835 300918 241387 28719 30812 8422536 8422536 23872845 23872845 1951451 1951451 Instruction Expense 5740497 5740497 Facilities Expense 3798018 1458295 1235101 1104622 Annuity & RLIF Payments 1972148 1972148 Study Away Programs 446590 446590 15284689 9202257 3919353 2163079 251268793 229540757 14340851 7387185 8819692 6898506 106023321 144915247 16469837 11459257 4989432 1809812 13872170 10614605 274910 343201 1886325 2178765 827860966 457806432 356205802 370054534 557703777 723029030 357919426 525097135 7953328 7181132 1432118020 1803581224 98351822 81405519 70476 12597810 87403648 79370000 14859607 12869789 96699100 115791703 14429832 16216399 311814485 318251220 X 208394693 272750678 911908842 1212579326 1120303535 1485330004 1432118020 1803581224 X 24163929 333161902 7700638 X 0 1 X 1 1 1 X 24750983 23752343 23083097 38912972 24872184 135371579 24750983 23752343 23083097 38912972 24872184 135371579 3310054 132061525 2688437 2297486 3333624 3623579 3213195 15156321 150527900 957532933 0.87730 0.88000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 426900 7308113 X X X X 0 0 1 X 936576784 6310791 389894040 12922545 47155747 315748 1272387575 924604230 9001895 43567725 12181881 28205834 209351 936576784 886966355 18829532 59032360 11663904 28429001 131112 924604230 819945114 13001409 98147231 11844320 32018740 264339 886966355 753148709 10382089 97725520 11973623 28761737 575844 819945114 0.14714 0.25455 0.59831 0 0 8127703 8127703 524384774 265320799 259063975 244040471 192485633 51554838 51308018 51308018 370054534 Funds Held in trust by Others 22459363 F Natural Resources Investments 16296474 F Venture Capital and Other Alternative Investments 486341298 F 525097135 Annuity Obligation 16216399 16216399 X Part III, Line 1a: The college has elected not to capitalize contributed collections. All works of art and collections are held for public exhibition, education or research; are protected, kept unencumbered, cared for, and preserved; and are subject to policies governing their use. Recognizing works of art as an asset of the Institution would result in a material increase in property, plant and equipment and a corresponding increase in net assets in the statements of financial position. Part III, Line 4: The Allen Memorial Art Museum (AMAM) is one of the finest college or university collections in the United States. Comprising nearly 14,000 works of art from virtually every culture and spanning the history of art, the AMAM's collection is a vital cultural resource for the students, faculty, and staff of Oberlin College as well as the surrounding community. The Museum organizes a variety of public programs in connection with exhibitions for Oberlin College and the local community. The Museum offers educational resources for Oberlin College faculty and students as well as other colleges and universities, K-12 teachers, children, and families. Part IV, Line 2b: In addition to funds from student organizations, the College maintains agency funds for various purposes including fellowships funded by outside foundations. Part V, Line 4: Oberlin College's endowment spending policy is set by the College's Board of Trustees. The Board of Trustees takes great care in developing the broad objectives and specific spending methodology, giving consideration to a number of factors, including preservation of the College's endowment for perpetuity, economic conditions and the possible impact of inflation and deflation, the College's historical total return on endowment, the expected total returns and the related investment policies and targeted allocations to achieve the expected returns, and the other financial resources of the College. The broad objectives of the endowment spending policy are to increase the real value of the endowment, to provide a dependable stream of current earnings distribution from the endowment pool to the College, to release earnings at a rate sustainable over the long term, and to seek to provide predictability and stability of endowment spending essential for long-range planning. Part X, Line 2: The College is exempt from Federal income taxes under Internal Revenue Code Section 501(c)(3). The College generates minor amounts of unrelated business income, annually files Form 990-T and pays taxes on such income. The College recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the College, the continued tax-exempt status of bonds issued by the College and various positions related to potential sources of unrelated taxable income. The College believes that it has appropriate support for any tax positions taken and, as such, does not have any uncertain tax positions that are material to the financial statements. As of June 30, 2021, 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The College publicizes its racially nondiscriminatory policy through newspaper advertising, the College course catalog, the student regulations, policies and procedures publication, and employee handbooks. The College follows a voluntary affirmative action plan. Schedule E, Part I, Line 6 Oberlin College participates in various student financial aid programs from the U.S. Department of Education, including the following programs: PELL Grants, Supplemental Educational Opportunity Grants, Perkins Loans, and College Work-Study programs. 1 Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, 0 0 INVESTMENTS 327985515 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 0 INVESTMENTS 57190203 North America - Canada and Mexico, but not the United States 0 0 INVESTMENTS 2814531 East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 0 0 GRANT-MAKING 1916809 Sub-Saharan Africa - Angola, Benin, Botswana, Burkina Faso, 0 0 GRANT-MAKING 899032 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 0 GRANT-MAKING 605043 Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, 0 0 GRANT-MAKING 580267 South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, 0 0 GRANT-MAKING 546007 South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador, 0 0 GRANT-MAKING 261426 Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, 0 0 GRANT-MAKING 130866 Russia and Neighboring States - Armenia, Azerbijan, Belarus, 0 0 GRANT-MAKING 109312 North America - Canada and Mexico, but not the United States 0 0 GRANT-MAKING 104330 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 93402 East Asia and the Pacific 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 116 0 0 0 0 0 0 392537407 699452 393236859 SCHOLARSHIPS East Asia and the Pacific 76 1916809 CREDIT TO ACCOUNT SCHOLARSHIPS Sub-Saharan Africa 14 899032 CREDIT TO ACCOUNT SCHOLARSHIPS Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgiu 15 605043 CREDIT TO ACCOUNT SCHOLARSHIPS Middle East and North Africa 10 580267 CREDIT TO ACCOUNT SCHOLARSHIPS South Asia 12 546007 CREDIT TO ACCOUNT SCHOLARSHIPS South America 6 261426 CREDIT TO ACCOUNT SCHOLARSHIPS Central America and the Caribbean 3 130866 CREDIT TO ACCOUNT SCHOLARSHIPS Russia and Neighboring States 2 109312 CREDIT TO ACCOUNT SCHOLARSHIPS North America 2 104330 CREDIT TO ACCOUNT 1 0 1 1 1 0 Part I, Line 2: The College ensures that its grants are used for educational purposes by applying the financial aid awards directly to the students' accounts for those students that study abroad in the College's London and Italy programs. Part III Accounting Method: 1 Oberlin Community Services Center 285 South Professor Street Oberlin OH 44074 340907948 501c3 62269 Green EDGE Fund Grant Oberlin Early Childhood Center 317 East College Street Oberlin OH 44074 237313925 501c3 38000 General Grant City of Oberlin Fire Department 85 South Main Street Oberlin OH 44074 346002073 State of Ohio 31000 Payment 4 of 7 towards fire truck Oberlin Food Hub Inc 23 Eric Nord Way Suite 9 Oberlin OH 44074 821827133 501c3 14729 Green EDGE Fund Grant Shagbark Haven LLC 352 West College Street Oberlin OH 44074 844271609 501c3 13483 Green EDGE Fund Grant City of Oberlin 69 South Main Street Oberlin OH 44074 346002073 State of Ohio 11663 Green EDGE Fund Grant / Hydro Energy Grant 6 0 Scholarships 2432 61924306 LaunchU Entrepreneurial Grants 2 8000 Part I, Line 2: The College ensures that its grants of student financial aid are used for the intended educational purpose by applying the awards directly to the students' tuition balances instead of issuing checks. The College also makes entrepreneurial and environmental grants through its Launch U Program and Green EDGE Fund. Potential grantees submit applications for the grants, and after a rigorous review process, grants are awarded. Grantees are required to submit reports which indicate how the grant funds were spent. X 1 1 X X X 0 0 0 0 0 0 0 1 0 Jun Yang Chief Investment Officer 436614 0 238525 0 0 0 10965 0 3694 0 689798 0 0 0 Carmen Twillie Ambar President 497528 0 0 0 0 0 25090 0 36598 0 559216 0 0 0 Michael Grzesiak VP, Development & Alumni Affairs 270576 0 0 0 0 0 0 0 36779 0 307355 0 0 0 David Kamitsuka Dean of Arts & Sciences 249939 0 0 0 0 0 17968 0 24187 0 292094 0 0 0 Rebecca D Vazquez-Skillings VP, Finance & Administration 229591 0 0 0 0 0 13883 0 39646 0 283120 0 0 0 William Quillen Dean of Conservatory 221884 0 0 0 0 0 10657 0 38569 0 271110 0 0 0 Donica Varner VP, General Counsel & Secretary 198239 0 0 0 0 0 11815 0 34225 0 244279 0 0 0 Manuel Carballo VP, Dean of Admissions & Fin. Aid 183009 0 0 0 0 0 8979 0 40608 0 232596 0 0 0 John V Duca Professor 209268 0 0 0 0 0 14280 0 839 0 224387 0 0 0 Jeffrey Witmer Professor 182902 0 0 0 0 0 13239 0 27423 0 223564 0 0 0 Benjamin R Hockenhull Chief Information Technology Officer 192609 0 0 0 0 0 11008 0 14987 0 218604 0 0 0 Meredith L Raimondo VP, Dean of Students 178133 0 0 0 0 0 10515 0 26295 0 214943 0 0 0 Peter Slowik Professor 174997 0 0 0 0 0 12744 0 26261 0 214002 0 0 0 Kevin Brown Chief Facilities Officer 199060 0 0 0 0 0 7863 0 1996 0 208919 0 0 0 Marilyn McDonald Professor 173954 0 0 0 0 0 12241 0 19024 0 205219 0 0 0 Edward Jones Associate VP for Admissions 156129 0 0 0 0 0 9452 0 36067 0 201648 0 0 0 Peter Takacs Professor 172584 0 0 0 0 0 12138 0 14671 0 199393 0 0 0 Natalie Winkelfoos Associate VP for Athletics 160767 0 0 0 0 0 7562 0 22013 0 190342 0 0 0 Nicole Addington Associate VP for Finance & Admin. 175586 0 0 0 0 0 0 0 748 0 176334 0 0 0 Part I, Line 1a The College requires its President to live on-campus and has provided suitable housing. The President's home is used substantially for College business including meetings with staff and students, meetings with alumni and donors, and other College-related matters. The College does not treat the value of the housing provided as taxable compensation to the president. Part I, Line 7 The following individual received non-fixed payments recorded on Part II, Column B(ii): Jun Yang: Bonus/Incentive Compensation based on performance of the endowment of $238,525. A Ohio Higher Educational Facility Commission 346849674 67756DBZ8 2013-09-12 55692997 See Part VI 0 0 0 B Ohio Higher Educational Facility Commission 346849674 67756DNB8 2017-04-12 43220316 See Part VI 0 0 0 A 10755000 55699572 40106763 419058 15173751 2015 1 0 1 1 B 2035000 43600574 17424343 201340 25974891 2020 0 1 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 Part I, Column (f) - Description of Purpose Row A - Educational Facilities; includes refunding of Series 2003 (8-26-2003). Row B - Educational Facilities; includes partial advance refunding of Series 2009 (10-1-2009) and new money. X 4 426900 Cost / Appraisal X 132 2898821 FMV X Musical Instruments 6 101810 Cost / Appraisal 3 0 1 1 Part I, Column (b): Using a combination of the two methods above Part I, Line 32b: Use of third parties - The college utilizes a securities broker to sell donated securities. The fees charged by the broker are at or below fair market value. Form 990, Part 1, LIne 6, Number of Volunteers The Alumni Association would not be able to support such a wide range of programs and activities without the dedication and commitment of many alumni. We value the contributions of alumni and encourage them to find a volunteer activity of interest. We offer many ways for alumni to stay engaged and to support the college and our students. Volunteers can: -Get involved with a regional or international club. -Recruit new students for Oberlin as an Alumni Admissions Recruiter. -Attend an admissions fair or host an admissions gathering. -Become an alumni advisor on our online networking platform, Wisr. -Encourage others to make a difference through fundraising as a Class Ambassador. -Volunteer for an affinity or chartered group. -Serve on the Alumni Leadership Council or a working committee. -Serve on a reunion planning committee. -Offer summer and Winter Term internships. -Serve as a social media ambassador. -Host a student intern in their home. -Host an event in their home or office. Form 990, Part III, Line 1, Description of Organization Mission: Oberlin College and Conservatory educate students for lives of intellectual, musical and artistic rigor and breadth, sustained inquiry, creativity and innovation, and leadership. Oberlin aims to prepare graduates with the knowledge, skills, and perspectives essential to confront complex issues and to create change and value in the world. Oberlin is committed to educational access and opportunity, embraces a diverse and inclusive residential learning environment defined by a free and respectful exchange of ideas, and shares an enduring commitment to a sustainable and just society. Core values derived from our mission include: - Educational Excellence: The College of Arts and Sciences and Conservatory of Music are committed to educating students to achieve academic and musical excellence in an environment where equity, diversity, and inclusion are a central mode for achieving such excellence. An Oberlin education prepares students for successful lives, careers, and leadership by enabling them to see and develop meaningful connections and integration with all aspects of their Oberlin experience, and with the wider world. The Oberlin Conservatory provides professional education at the highest level, enabling students to reach their greatest potential both as musicians and individuals, and to attain skills and perspectives not only in music, but in other disciplines that will prepare them to become leaders. - Diversity and Community: A diverse residential community is critical to fostering the spectrum of perspectives, interactions, and approaches upon which the most effective teaching and learning depend. - Stewardship: Oberlin seeks life-long engagement with and wise stewardship of the institution by students, parents, faculty, staff, and alumni. - Sustainability: Oberlin remains committed to leadership in environmental sustainability and education. Form 990, Part VI, Section B, line 11b The Board of Trustees delegated the task of reviewing Form 990 to the Audit Committee, pursuant to the college's by-laws and approved via a vote of the entire board. An electronic draft copy of the Form 990 was provided to the audit committee in advance of its meeting on May 3, 2022 for review. Following the review with the outside public accounting firm, the audit committee approved Form 990. The College has distributed the Form 990 to the full Board of Trustees prior to filing. Form 990, Part VI, Section B, line 12c All officers, trustees, directors, and key employees are required to disclose at least annually, and within thirty days after a material change, any relationships, positions, or circumstances that they believe could contribute to a conflict of interest, via a disclosure form that is circulated, along with the College's Conflict of Interest Policy, to all such individuals. The General Counsel and Secretary of the College reviews and analyzes any conflicts and maintains copies of disclosure statements. Violations of the conflict of interest policy are communicated to the Chair of the Audit Committee and the Controller of the College, investigated by the College, and promptly corrected, including, where applicable, disciplinary action, up to the individual's removal from his or her position. Form 990, Part VI, Section B, line 15 Pursuant to the College's by-laws, approved via a vote of the full Board, the compensation arrangements for the President and select officers and key employees are approved in advance through the following process. The Compensation Subcommittee of the Board's Executive Committee organizes and conducts the review of the President as the College's Chief Executive Officer, and makes recommendations to the Executive Committee and the Board concerning the compensation of the President and select officers and key employees. The Compensation Subcommittee consists of Trustees without a conflict of interest with respect to the compensation arrangement. In formulating its recommendations, the Compensation Subcommittee obtains and relies upon comparability data regarding the compensation of the President and select officers and key employees at similarly situated private colleges and universities. The subcommittee presents to the Executive Committee its written report and recommendations. The Executive Committee may approve the subcommittee's report and recommendations or act otherwise, and the Executive Committee's action is then presented to the full Board in executive session for ratification. A written report of the approved compensation determination and the basis for that determination is subsequently filed and preserved with the College's General Counsel and Secretary. Form 990, Part VI, Section C, line 19 The College makes its governing documents available to the public upon request. Its audited financial statements are posted on its website. The College does not make its conflict policy available to the public. Form 990, Part XI, line 9: Change in Interest Rate Swap Liability 5,741,106. Post-Retirement Benefit Obligation Adjustment 3,768,745. Change in Annuity Obligation -1,809,213. College Properties of Oberlin Inc 173 W Lorain St Oberlin OH 44074 341658407 Property Holding OH 501(c)(3) Line 12a, I Oberlin College 1 College Properties of Southwest Florida 173 W Lorain St Oberlin OH 44074 341568219 Property Holding OH 501(c)(3) Line 12a, I Oberlin College 1 College Properties of Northern Ohio Inc 173 W Lorain St Oberlin OH 44074 340960554 Property Holding OH 501(c)(3) Line 12a, I Oberlin College 1 Oberlin Shansi Memorial Association 173 W Lorain St Oberlin OH 44074 340768350 Educational OH 501(c)(3) Line 12c, III-FI N/A 0 Oberlin College Broadcasting Inc 70 N Professor St Oberlin OH 44074 263344852 Broadcasting Education OH 501(c)(3) Line 12a, I Oberlin College 1 The Five Colleges of Ohio 209 Chase Avenue Eaton Center Gambier OH 43022 311440434 Educational Consortium OH 501(c)(3) Line 12a, I N/A 0 Great Lakes Colleges Association 535 West William Ann Arbor MI 48103 381678376 Educational Consortium MI 501(c)(3) Line 12a, I N/A 0 Associated Kyoto Program 173 W Lorain St Oberlin OH 44074 042996114 Study Abroad Program MA 501(c)(3) Line 12c, III-FI N/A 0 Charitable Remainder Trusts (33) 173 W Lorain Street Oberlin OH 44074 Charitable Trust OH T 0 Charitable Remainder Trusts (1) 173 W Lorain Street Oberlin OH 44074 Charitable Trust NY T 0 Charitable Remainder Trusts (1) 173 W Lorain Street Oberlin OH 44074 Charitable Trust WA T 0 0 0 0 1 0 0 0 0 0 0 0 1 0 1 0 0 1 0 0 College Properties of Northern Ohio D 22389133 FMV