2021-05-14T11:08:01-05:00 2020-06-30 420714325 RSM US LLP 30 S Wacker Drive Ste 3300 Chicago IL 60606 990 2019-07-01 340714654 The College of Wooster COLL 3302632321 1101 N Bever Street Wooster OH 44691 James E Prince VP for Finance & Business 3302632321 2021-05-14 1 Rebekuh Eley P01247672 3126343400 2021-05-14 2019 2022-09-23 18:48:47Z Eileen Walker 1101 N Bever Street Wooster OH 44691 230159468 0 X www.wooster.edu X 1866 OH The College of Wooster is a community of independent minds, working together to prepare students to become leaders of character and influence in an interdependent global community. 37 36 2448 1747 -35039 0 21389700 22476174 126171178 121682240 13690472 14327550 97328 82644 161348678 158568608 59538101 62227726 0 0 61933733 63657261 37600 60000 4159858 40184609 35083381 161694043 161028368 -345365 -2459760 594711528 592071433 76232643 74473656 518478885 517597777 X The College of Wooster is a community of independent minds, working together to prepare students to become leaders of character and influence in an interdependent global community. We engage motivated students in a rigorous and dynamic liberal education.Mentored by a faculty nationally recognized for excellence in teaching, Wooster graduates are creative and independent thinkers with exceptional abilities to ask important questions, research complex issues, solve problems, and communicate new knowledge and insight. 0 0 91212325 59097424 98685884 Instruction - The College of Wooster is a liberal arts institution that engages motivated students in a rigorous and dynamic liberal education. Students are mentored by a faculty nationally recognized for excellence in teaching. Wooster graduates are creative and independent thinkers with exceptional abilities to ask important questions, research complex issues, solve problems, and communicate new knowledge and insight.The College of Wooster awarded scholarships to 1,861 undergraduate students, averaging $31,756 per student, to assist in meeting calculated financial need. 22251640 2776942 1308439 Student Services - The College of Wooster supports the holistic growth and development of students through meaningful experiences that foster leadership, social and multi-cultural interactions, and community building. The College's 125 student organizations and 23 athletic teams reflect the wide range of student interests, ideas, hobbies, and passions. 20182954 20181015 Auxiliary Services - The College of Wooster is a residential campus with over 99% of enrolled students residing in a residence hall or program house. The Office of Residence Life manages 16 residence halls and 25 program houses. Students have several theme options available including cross cultural learning experiences, Luce language suites, independent senior housing, and Greek housing. 12444263 353360 1506902 Other program services - Research Programs, Public and Academic Support 12444263 353360 1506902 146091182 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 0 1 1 0 1 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 1 1 1 0 0 0 1 2120 0 1 2448 1 1 1 0 0 0 0 0 0 0 0 0 X 37 36 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL CO KY MD MA MI NH NY OH OK SC WA FL GA X Eileen Walker 3302632018 1101 N Bever Street Wooster OH 44691 Sarah Bolton President 60.00 X X 623062 0 150651 Scott Friedhoff VP of Enrollment & College Relations 60.00 X 276546 0 84612 Scott C Brown VP Student Affairs/Dean of Students 60.00 X 184859 0 105781 Wayne P Webster VP For Advancement 60.00 X 244484 0 34436 James E Prince VP Fin. & Bus./Treasurer 60.00 X 248958 0 28483 John Hopkins Associate VP for College Relations 60.00 X 204219 0 41220 Lisa Perfetti Provost 60.00 X 191683 0 25084 Jennifer D Winge Dean of Admissions 60.00 X 162359 0 44085 Carolyn R Newton Provost (Thru 6/30/19) 60.00 X 165457 0 26361 Carolyn L Buxton Assoc. VP & Sr. Assoc. Dean of Students 60.00 X 158309 0 18220 Ivonne M Garcia Chief Diversity Officer 60.00 X 145595 0 26559 Ellen Falduto Chief Information and Planning Officer 60.00 X 138355 0 26316 Angela K Johnston Sec. of College/Chief of Staff 60.00 X 133217 0 28841 Charles E Ingram Interim VP Fin. & Bus. (Thru 6/28/19) 60.00 X 133531 0 11464 Donald R Frederico Trustee/Board Chair 8.00 X 0 0 0 Marianne M Sprague Trustee/Board V.Chair/Comm 5.00 X 0 0 0 Richard A Bowers Trustee/Committee Chair 5.00 X 0 0 0 Jayne Hart Chambers Trustee/Committee Chair 5.00 X 0 0 0 Jamie Christensen Trustee/Committee Chair 5.00 X 0 0 0 Stephen C Gault Trustee/Committee Chair 5.00 X 0 0 0 Jennifer A Haverkamp Trustee/Committee Chair 5.00 X 0 0 0 Gregory A Long Trustee/Committee Chair 5.00 X 0 0 0 E Blake Moore Jr Trustee/Committee Chair 5.00 X 0 0 0 Hon Solomon Oliver Jr Trustee/Committee Chair 5.00 X 0 0 0 Sally J Staley Trustee/Committee Chair 5.00 X 0 0 0 Robert M Tull Trustee/Committee Chair 5.00 X 0 0 0 William V Andrew Trustee 2.00 X 0 0 0 Douglas F Brush Trustee 2.00 X 0 0 0 Christopher C Causey Trustee 2.00 X 0 0 0 Mark M Dowley Trustee 2.00 X 0 0 0 Marilynn K Duker Trustee 2.00 X 0 0 0 Doon A Foster Trustee 2.00 X 0 0 0 Diane H Frankle Trustee 2.00 X 0 0 0 Thomas R Gibian Trustee 2.00 X 0 0 0 Mark D Goodman Trustee 2.00 X 0 0 0 Diane L Hamburger Trustee 2.00 X 0 0 0 Brittany Harris Trustee 2.00 X 0 0 0 Jilliene Johnson Trustee 2.00 X 0 0 0 Julia H Klein Trustee 2.00 X 0 0 0 John W Kneen Trustee 2.00 X 0 0 0 Mary A Neagoy Trustee 2.00 X 0 0 0 Charles S Ryan Trustee 2.00 X 0 0 0 Mikael Salovaara Trustee 2.00 X 0 0 0 Richard N Seaman Trustee 2.00 X 0 0 0 Peter E Sundman Trustee 2.00 X 0 0 0 Mary Beidler Gearen Alumni Trustee 4.00 X 0 0 0 Michael R Lauber Alumni Trustee 4.00 X 0 0 0 James J Maiwurm Alumni Trustee 4.00 X 0 0 0 Erika C Poethig Alumni Trustee 4.00 X 0 0 0 Jennifer E Saliers Alumni Trustee 4.00 X 0 0 0 3010634 0 652113 48 1 1 0 Bogner Corporation PO Box 422 Wooster OH 44691 Construction/Project Related 6161064 Bergmeyer Associates 51 Sleeper Street NW Boston MA 02210 Prof SVC: Architects 827162 EAB Global Inc DBA EAB 2445 M Street NW Washington DC DC 20037 Admission Consultants 453612 Monticello Associates Inc 1800 Larimer Street Denver CO 80202 Investment Advisors 270000 Bogner Construction Company 305 Mulberry PO Box 887 Wooster OH 44691 Construction 247472 18 5000 54609 2536681 19879884 791540 22476174 Tuition and Fees 900099 98628726 98628726 Room & Board 721000 19417737 19417737 Student Services 900099 1742018 1742018 Community Events 900099 787684 787684 Student Auxiliary Services 451211 763278 47593 209936 505749 342797 342797 121682240 5995144 -244975 6240119 29634 29634 94830 41820 53010 53010 53010 75330680 4550766 69227375 2321665 6103305 2229101 8332406 8332406 158568608 120966555 -35039 15160918 23357 23357 51742270 51742270 10462099 10462099 2320502 1034146 865317 421039 42887168 37569893 3573516 1743759 3720388 3198052 367263 155073 11638047 9366973 1613323 657751 3091156 2679242 265628 146286 517824 196102 319906 1816 109300 109300 60000 60000 1878429 1878429 2477431 2080235 301373 95823 148620 91896 25894 30830 2488645 2129491 147898 211256 1865328 1249832 490965 124531 11670 11090 580 2670108 2650354 -10626 30380 1714011 1372569 155293 186149 485473 403646 42657 39170 1983142 1938928 40512 3702 9534704 9299263 125361 110080 42472 40477 1995 Cost of Sales 2428688 2414301 14387 Off-Campus Programs 2047229 2047229 Equipment Rental & Main 1425156 1353859 55006 16291 Equipment 924934 845213 76582 3139 2330217 1890665 316769 122783 161028368 146091182 10777328 4159858 8225 10039 2739716 4914258 15209116 20273934 1021685 1238917 622218 635714 2770847 3261540 310104089 134604756 175526182 175499333 206316636 150220514 182592186 229018574 2113977 1541735 5790740 5456875 594711528 592071433 10548566 10013837 1653960 3368291 47441523 45105070 33369 9214 16555225 15977244 76232643 74473656 X 290831813 278538044 227647072 239059733 518478885 517597777 594711528 592071433 -2459760 1578652 0 X 0 1 X 1 1 1 X 15849085 20362731 17804631 21389700 22476174 97882321 15849085 20362731 17804631 21389700 22476174 97882321 16242676 81639645 2666384 3685785 4266135 4776350 6364583 21759237 9078 9078 119650636 598823710 0.68230 0.67480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 459754 X X X X 0 328921123 6600392 12459898 15375380 332606033 320178080 8605123 15389256 15251336 328921123 290716833 11913579 32861812 15314144 320178080 265815057 11555698 37095754 14749676 299716833 276854314 2102397 -9532427 12609227 256815057 0.41180 0.47440 0.11380 0 0 2743744 2743744 407314 139654390 53312678 86749026 23298 115036332 46933020 68126610 34299564 26490604 7808960 17939447 7868454 10070993 175499333 Partnerships 229018574 F 229018574 Advances from Government for Student Loans 2130042 Accrued Charitable Gift Annuity and Trust Obligations 6170938 Asset Retirement Obligation 2280674 Accrued Postretirement Benefit Obligation 5395590 15977244 X 97118108 1578652 -45068 1533584 95584524 1878429 61105655 62984084 158568608 97999216 -45068 -45068 98044284 1878429 61105655 62984084 161028368 Part III, Line 4: The College's collection includes contemporary art, ancient pottery, ethnographic materials, rare books, geological rocks, biological specimens, and historical items. These items are held for education, research, scientific inquiry, and public exhibition. Part V, Line 4: The College's endowment consists of approximately 1,300 individual funds established for a variety of purposes. The endowment includes both donor-restricted endowment funds and funds designated by the Board of Trustees to function as endowments (board-designated endowment funds). In accordance with GAAP, net assets associated with endowment funds are classified and reported based on the existence or absence of donor-imposed restrictions. The College has interpreted Ohio's enacted version of UPMIFA as requiring the preservation of the fair value of the original gift as of the gift date absent explicit donor instructions to the contrary. The College classifies as permanently restricted net assets the original gift value plus the value of subsequent gifts to the permanent endowment. The permanent endowment is not reduced by losses on the investments, except to the extent required by the donor, or by appropriations from the endowment fund. The accumulated portion of a donor-restricted fund that is not permanently restricted is classified as temporarily restricted net assets until appropriated for expenditure by the College in a manner consistent with the standard of prudence prescribed by Ohio's enacted version of UPMIFA. Appropriations from the endowment are used to support scholarships and loans, faculty and academic program support, student awards and prizes, and the general operations of the College. Part X, Line 2: The College qualifies as an organization exempt from Federal income taxation under Section 501(c)(3) of the Internal Revenue Code. As such, the College is generally not subject to federal or state income taxes except for amounts derived from unrelated business activities as defined by the IRC. The College adopted the accounting standard on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the College may recognize 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 the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. At June 30, 2020 and 2019, there were no unrecognized tax benefits identified or recorded as liabilities. Part XI, Line 2d - Other Adjustments: Rental Expenses 41,820. Other Adjustments -86,888. Part XI, Line 4b - Other Adjustments: Institutional Financial Aid 61,105,655. Part XII, Line 2d - Other Adjustments: Rental Expenses 41,820. Other Adjustments -86,888. Part XII, Line 4b - Other Adjustments: Institutional Financial Aid 61,105,655. 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 is in compliance with Rev. Proc. 75-50. The College publishes its nondiscrimination policy in documents used for financial aid, admissions, and student programs, and has the policy posted on its website. Schedule E, Part I, Line 6 The College participates in various Federal Student Assistance programs including Perkins Loans, Pell Grants, and Work Study arrangements. 1 Central America and the Caribbean 0 0 Investments 111790458 Central America and the Caribbean 0 0 Grantmaking 18756 Central America and the Caribbean 0 0 Program Services Research 9535 East Asia and the Pacific 0 0 Grantmaking 4496972 East Asia and the Pacific 0 0 Conference Travel 6805 East Asia and the Pacific 0 0 Program Services Research 14418 East Asia and the Pacific 0 0 Program Services Student Services 13581 East Asia and the Pacific 0 0 Program Services Academic Support 1946 Europe (Including Iceland & Greenland) 0 0 Grantmaking 349713 Europe (Including Iceland & Greenland) 0 0 Conference Travel 16718 Europe (Including Iceland & Greenland) 0 0 Program Services Acacdemic Support 25359 Europe (Including Iceland & Greenland) 0 0 Program Services Research 29868 Europe (Including Iceland & Greenland) 0 0 Program Services Student Services 758 Europe (Including Iceland & Greenland) 0 0 Fundraising 59 Europe (Including Iceland & Greenland) 0 0 Speaking Engagements 4191 Middle East and North Africa 0 0 Grantmaking 956189 North America - Canada and Mexico 0 0 Grantmaking 281800 North America - Canada and Mexico 0 0 Conference Travel 8163 North America - Canada and Mexico 0 0 Program Services Student Services 15 Russia and Neighboring States 0 0 Grantmaking 59800 South America 0 0 Grantmaking 241428 South America 0 0 Conference Travel 250 South Asia 0 0 Grantmaking 1930123 South Asia 0 0 Program Services Student Services 3379 Sub-Saharan Africa 0 0 Grantmaking 2127318 Sub-Saharan Africa 0 0 Speaking Engagements 4462 Sub-Saharan Africa 0 0 Program Services Research 9063 Sub-Saharan Africa 0 0 Conference Travel 866 South America 0 0 Program Services Research 7285 South America 0 0 Program Services Academic Support 550 South Asia 0 0 Conference Travel 1920 South Asia 0 0 Program Services Research 3424 East Asia and the Pacific 0 0 Investments 1628341 North America - Canada and Mexico 0 0 Fundraising 1569 North America - Canada and Mexico 0 0 Speaking Engagements 200 North America - Canada and Mexico 0 0 Program Services Academic Support 2519 Central America and the Caribbean 0 0 Conference Travel 1943 Central America and the Caribbean 0 0 Program Services Academic Support 378 East Asia and the Pacific 0 0 Fundraising 2334 East Asia and the Pacific 0 0 Program Services Student Support 386 North America - Canada and Mexico 0 0 Program Services Research 1247 0 0 0 0 0 0 116352471 7701618 124054089 Scholarship for Tuition & Fees Central America and the Caribbean 1 16000 Credit to Student Account Scholarship for Tuition & Fees East Asia and the Pacific 165 4448024 Credit to Student Account Scholarship for Tuition & Fees Europe (Including Iceland & Greenland) 9 330650 Credit to Student Account Scholarship for Tuition & Fees Middle East and North Africa 23 935060 Credit to Student Account Scholarship for Tuition & Fees Russia and Neighboring States 2 58800 Credit to Student Account Scholarship for Tuition & Fees South America 7 233904 Credit to Student Account Scholarship for Tuition & Fees South Asia 57 1891078 Credit to Student Account Scholarship for Tuition & Fees Sub-Saharan Africa 51 2080415 Credit to Student Account Prizes - Academic Achievement & Contests East Asia and the Pacific 8 1905 Check Student Research Central America and the Caribbean 3 2456 Travel FMV Student Research East Asia and the Pacific 4 2961 Supplies FMV Student Research East Asia and the Pacific 3 3075 Travel FMV Student Research Europe (Including Iceland & Greenland) 7 11313 Travel FMV Student Research Sub-Saharan Africa 1 260 Travel FMV Vocational Grants for Students East Asia and the Pacific 11 16807 Check Vocational Grants for Students Europe (Including Iceland & Greenland) 1 2900 Check Vocational Grants for Students South Asia 6 10800 Check Scholarship for Tuition & Fees North America - Canada and Mexico 9 279800 Credit to Student Account Prizes - Academic Achievement & Contests Europe (Including Iceland & Greenland) 1 490 Check Prizes - Academic Achievement & Contests South Asia 1 250 Check Vocational Grants for Students Sub-Saharan Africa 2 2700 Check Prizes - Academic Achievement & Contests Sub-Saharan Africa 1 620 Check Scholarship for Tuition & Fees East Asia and the Pacific 2 1679 Travel FMV Student Research Middle East and North Africa 1 1350 Supplies FMV Student Research South America 1 1540 Travel FMV Prizes - Academic Achievement & Contests Middle East and North Africa 1 620 Check Prizes - Academic Achievement & Contests South America 1 520 Check Vocational Grants for Students Central America and the Caribbean 1 300 Check Vocational Grants for Students Middle East and North Africa 1 300 Check Vocational Grants for Students South America 1 2900 Check Scholarship for Tuition & Fees South Asia 5 3785 Travel FMV Scholarship for Tuition & Fees Sub-Saharan Africa 2 1414 Travel FMV COVID Related Grant East Asia and the Pacific 30 22520 Check COVID Related Grant Europe (Including Iceland & Greenland) 6 4360 Check COVID Related Grant Middle East and North Africa 20 18860 Check COVID Related Grant North America - Canada and Mexico 2 2000 Check COVID Related Grant Russia and Neighboring States 1 1000 Check COVID Related Grant South America 3 2564 Check COVID Related Grant South Asia 26 24210 Check COVID Related Grant Sub-Saharan Africa 45 41909 Check 1 0 0 0 1 1 Part I, Line 2: The College follows federal, state, donor, and institutional guidelines for determining eligibility for scholarships, prizes, and other grants and awards. The College maintains records showing the selection criteria, recipient eligibility, how funds may be used, and any related party disclosures. Grants awarded by the Office of Financial Aid are credited directly to student accounts. Other grants are monitored in various ways, including reimbursing actual substantiated expenses, requiring written reports, and/or visiting sites of activities funded by College grants. Part III Accounting Method: Schedule F, Part I, Line 3 Method used to account for expenditures on organization's financial statements: Central America and the Caribbean: Accrual East Asia and the Pacific: Accrual Europe (Including Iceland and Greenland): Accrual Middle East and North Africa: Accrual North America (Canada & Mexico only): Accrual Russia and Neighboring States: Accrual South America: Accrual South Asia: Accrual Sub-Saharan Africa: Accrual Schedule F, Part III Method used to account for grants on organization's financial statements: Central America and the Caribbean: Accrual East Asia and the Pacific: Accrual Europe (Including Iceland and Greenland): Accrual Middle East and North Africa: Accrual North America (Canada & Mexico only): Accrual Russia and Neighboring States: Accrual South America: Accrual South Asia: Accrual Sub-Saharan Africa: Accrual X X X X X X X 1 Washburn & McGoldrick LLC 950 New Loudon Rd Suite 210 Latham NY 12110 Fundraising/Campaign Counsel 0 0 18000 0 Wilson-Bennett Technology Inc 2239 Bill Foster Memorial Hwy Suit Cabot AR 72023 Managed Phonathon Campaign Spring 2019 0 0 42000 0 60000 AL AK AR CA CO CT FL GA HI IL KS KY LA ME MD MA MI MN MS MO NH NJ NM NY ND OH OK OR PA RI SC TN UT WV WI NC WA 1 People to People Ministries 454 East Bowman Street Wooster OH 44691 341264151 501(c)(3) 5453 Campus Ministry - Soup and bread program 1 0 Scholarships for Tuition and Fees 1546 50831923 Scholarships for Tuition and Fees 1 130 FMV Books Scholarships for Tuition and Fees 1 555 FMV Computer Equipment Prizes-Academic Achievement & Contests 9 749 FMV Books Prizes-Academic Achievement & Contests 8 425 FMV Supplies Prizes-Academic Achievement & Contests 131 55977 Student Research 4 1663 FMV Conference Fees Student Research 35 27927 FMV Supplies Student Research 17 13334 FMV Travel Vocational Grants for Students 108 98568 Scholarships for Tuition and Fees 22 3075 FMV Travel COVID Related Grant 537 707944 Part I, Line 2: The College follows federal, state, donor, and institutional guidelines for determining eligibility for scholarships, prizes, and other grants and awards. The College maintains records showing the selection criteria, recipient eligibility, how funds may be used, and any related party. Before paying grants to other entities, the College obtains documentation showing the recipient is eligible to receive deductible charitable contributions. Grants awarded by the Office of Financial Aid are credited directly to student accounts. Other grants are monitored in various ways, including reimbursing actual substantiated expenses, requiring written reports, and/or visiting sites of activities funded by the College grants. X X 1 1 X X X X 0 1 0 0 0 0 0 0 0 Sarah Bolton President 384892 0 0 0 238170 0 81775 0 68876 0 773713 0 80800 0 Scott Friedhoff VP of Enrollment & College Relations 276546 0 0 0 0 0 32841 0 51771 0 361158 0 0 0 Scott C Brown VP Student Affairs/Dean of Students 184859 0 0 0 0 0 18486 0 87295 0 290640 0 0 0 Wayne P Webster VP For Advancement 244484 0 0 0 0 0 23948 0 10488 0 278920 0 0 0 James E Prince VP Fin. & Bus./Treasurer 248958 0 0 0 0 0 24896 0 3587 0 277441 0 0 0 John Hopkins Associate VP for College Relations 203100 0 0 0 1119 0 15690 0 25530 0 245439 0 0 0 Lisa Perfetti Provost 191683 0 0 0 0 0 25084 0 0 0 216767 0 0 0 Jennifer D Winge Dean of Admissions 161864 0 0 0 495 0 16236 0 27849 0 206444 0 0 0 Carolyn R Newton Provost (Thru 6/30/19) 165457 0 0 0 0 0 13514 0 12847 0 191818 0 0 0 Carolyn L Buxton Assoc. VP & Sr. Assoc. Dean of Stude 155046 0 0 0 3263 0 10879 0 7341 0 176529 0 0 0 Ivonne M Garcia Chief Diversity Officer 144541 0 0 0 1054 0 11667 0 14892 0 172154 0 0 0 Ellen Falduto Chief Information and Planning Offic 137142 0 0 0 1213 0 17100 0 9216 0 164671 0 0 0 Angela K Johnston Sec. of College/Chief of Staff 133217 0 0 0 0 0 14786 0 14055 0 162058 0 0 0 Charles E Ingram Interim VP Fin. & Bus. (Thru 6/28/19 133531 0 0 0 0 0 11464 0 0 0 144995 0 0 0 Part I, Line 1a The College requires the President to live in a college-provided house on campus. The house is used substantially for college-related purposes including meetings and meals with students and faculty, meeting and meals with alumni and donors, and other similar events. None of this benefit was treated as taxable income to the President, however, the rental for the personal portion of the house (approximately $42,000) is treated as a non-taxable benefit. On occasion, it is an appropriate part of college activities (including fundraising) for the President's spouse to accompany her on trips. These are not frequent, are related to the Exempt purpose of the college and are not treated as taxable income. Part I, Line 4b Sarah Bolton participated in and received contributions from a 457(f) plan during the year. A Ohio Higher Educational Facility Commission 346849674 67756AY55 2010-05-04 9953556 Educational Facilities 0 0 0 B Ohio Higher Educational Facility Commission 346849674 67756AGC2 2012-05-30 9182102 Educational Facilities 0 0 0 C Ohio Higher Educational Facility Commission 346849674 2013-04-09 5770000 Educational Facilities 0 0 0 D Ohio Higher Educational Facility Commission 346849674 2018-11-15 32802300 Educational Facilities 0 0 0 A 4425000 9953556 197350 9756206 2012 0 0 1 1 B 3020000 9182102 3999686 182416 5000000 2013 0 1 1 1 C 4415000 5770000 5697211 65270 7519 2014 0 1 1 1 D 32802300 3317240 329675 18971315 10184070 2021 0 0 0 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 D 0 0 0 0 0 0 1 A 1 0 0 0 0 1 B 1 0 0 0 0 1 C 1 0 0 0 0 1 D 1 0 0 0 0 1 A 0 B 0 C 0 D 0 Not Required Not Required 52000 Merit Scholarship Financial Aid X 2 Other X 55 790717 Market Value X 1 1 Other X Dinner at Fundraisig Event 3 820 Cost 0 0 1 0 Part I, Column (b): Securities - publicly traded - number of contributions Other - dinner at fundraising event - number of contributions Books and publications - number of contributions Historical artifacts - number of contributions Form 990, Part VI, Section B, line 11b The Board of Trustees has delegated the responsibility and authority for review of the Form 990 to the Audit Committee. The Audit Committee, with the assistance of the independent public accounting firm, reviews and approves the Form 990 before submission to the IRS. A full copy of the Form 990 is provided to all trustees prior to filing the form with the IRS. Form 990, Part VI, Section B, line 12c The College respects the right of its trustees, officers, faculty, and staff members to engage in outside business, financial, service, and/or other activities, recognizing that conflicts of interest do arise from time to time, and that these conflicts: 1. May result from the individual's relationships with outside organizations, persons, or causes reflecting the person's prominence, reputation, and influence, and 2. Need not be harmful, and, indeed may be favorable, to the College's interests, as long as they are disclosed and understood in the College's decision-making processes. Such real or apparent conflicts are not considered detrimental if: 1. They are fully disclosed to the appropriate designated senior staff member or the Audit Committee of the Board; 2. Their nature is known and understood by the individual's immediate supervisor and the appropriate senior staff member for faculty and staff employees, and the Audit Committee of the Board of Trustees for senior staff members, the president, and trustees; 3. Disclosure is made at the earliest practicable time; 4. The commitment of time to these activities does not interfere with the individual's duties; 5. The trustee or employee refrains from participating in College matters related to such activities; and 6. The trustee or employee always acts in a manner that fosters the objectives of the College's core mission to provide the best possible educational experience for Wooster's students, to provide the proper environment for faculty to teach, and to responsibly steward the College's financial, human, and physical resources. Conflict of interest questionnaires are completed annually by all trustees and each officer, senior staff, faculty, and staff member who is currently serving the College and who has authority to requisition, purchase, or contract for materials or services for the College, or who has responsibility for approving the same. The Chair of the Audit Committee reviews all questionnaires on an annual basis. The Conflict of Interest policy is reviewed bi-annually by the Board of Trustees. The Audit Committee of the Board of Trustees reviews and approves all substantial, actual, or potential conflicting activities of the President and senior staff members. Senior staff members review and approve all substantial, actual, or potential conflicting activities of faculty and staff members. When there is a doubt as to whether a conflict of interest exists, the matter shall be resolved by the Provost's Office for faculty, the appropriate vice president for staff employees, and by the Audit Committee for senior staff members, the President, and trustees. Form 990, Part VI, Section B, line 15a The Compensation Committee of the Board of Trustees reviews surveys conducted by the Great Lakes Colleges Association (GLCA) and joint payroll surveys conducted by the GLCA and Associated Colleges of the Midwest (ACM). Compensation arrangements for the President are reviewed and approved by independent members of the Executive Committee. The President's compensation is determined based on reference to the salary surveys and the President's job performance. Recommended compensation arrangements for other senior officers and staff are developed by the President in consultation with the Chairman of the Board and are based on the above-mentioned salary surveys, job performance, and experience in the position. These recommendations are presented to the full Executive Committee for discussion and approval. Compensation decisions made by the Compensation Committee affecting the President and other senior officers are reported to the full Board of Trustees. Form 990, Part VI, Section C, line 18 The College filed its Form 1023 before July 15, 1987 and did not have a copy of this filing as of that date. Under the regulations of the Internal Revenue Code, the College is not required to make its Form 1023 available for public inspection. Form 990 and 990T are available upon request for the past three years in accordance with IRC Section 6104(d). Form 990, Part VI, Section C, line 19 The College posts its audited financial statements on the College website (www.wooster.edu). Form 990 and 990-T are available upon request for the past three years in accordance with IRC section 6104(D) Wooster Technology Group LTD 1101 North Bever Street Wooster OH 44691 263895769 Holds Patents OH 0 34664 The College of Wooster Great Lakes Colleges Association Inc 535 West William Ann Arbor MI 48103 381678376 Education Consortium MI 501(c)(3) Line 12a, I N/A 1 The Five Colleges of Ohio 209 Chase Avenue Eaton Center Gambier OH 43022 311440434 Education Consortium OH 501(c)(3) Line 12a, I N/A 0 Pooled Income Fund (2) Pooled Income Fund OH The College of Wooster T 1.00000 1 Charitable Remainder Trust (5) Charitable Trust OH The College of Wooster T 1.00000 1 Charitable Lead Trust (1) Charitable Trust OH The College of Wooster T 1.00000 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0