2020-05-12T12:46:00-05:00 2019-06-30 420714325 RSM US LLP 1 S Wacker Drive Ste 800 Chicago IL 60606 990 2018-07-01 340714654 The College of Wooster COLL 3302632018 1101 N Bever Street Wooster OH 44691 James E Prince VP for Finance & Business 3302632018 2020-04-22 1 Rebekuh Eley P01247672 3126343400 24.148.73.224 2020-04-22 19:22:32 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 8C7237D2AFEDFB09D88626A2D3FB2BC60A40D8C2 2018 2021-01-29 14:40:06Z Sarah Bolton 1101 N Bever Street Wooster OH 44691 244084453 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. 38 37 2478 1503 74419 0 17804631 21389700 120382335 126171178 26978805 13690472 116146 97328 165281917 161348678 54864399 59538101 0 0 56666917 61933733 16257 37600 5286106 34858557 40184609 146406130 161694043 18875787 -345365 567169021 594711528 53554095 76232643 513614926 518478885 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 91332403 57219569 98343075 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 1,937 undergraduate students, averaging $30,723 per student, to assist in meeting calculated financial need. 22883378 1861404 1362084 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. 19412710 24454964 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. 13871262 457128 2011055 Research Programs, Public & Academic Support 13871262 457128 2011055 147499753 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 2326 0 1 2478 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 38 37 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 Donald R Frederico Trustee/Board Chair 8.00 X 0 0 0 Marianne M Sprague Trustee/Board V.Chair/Comm. Chair 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 Hon Solomon Oliver Jr Trustee/Committee Chair 5.00 X 0 0 0 E Blake Moore Jr 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 Goodman Trustee 2.00 X 0 0 0 Diane L Hamburger 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 Sally J Staley Trustee/Committee Chair 5.00 X 0 0 0 Peter E Sundman Trustee 2.00 X 0 0 0 Brittany Harris Trustee 2.00 X 0 0 0 Ken Aldridge Alumni Trustee 4.00 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 Sarah Bolton President 60.00 X X 387326 0 163883 Scott C Brown VP Student Affairs/Dean of Students 60.00 X 171147 0 45426 Scott Friedhoff VP of Enrollment & College Relations 60.00 X 259690 0 62365 Angela K Johnston Sec. of College/Chief of Staff 60.00 X 112204 0 24415 Charles E Ingram Interim VP Fin. & Bus. 60.00 X 141247 0 11583 Carolyn R Newton Provost 60.00 X 220980 0 45105 Wayne P Webster VP For Advancement 60.00 X 232895 0 50866 James E Prince VP Fin. & Bus./Treasurer (as of 6/24/19) 0.00 X 0 0 0 Ellen F Falduto Chief Information & Planning Officer 60.00 X 150461 0 28660 Keith B Didonato Ass. VP for Adv. (until 5/17/19) 40.00 X 135209 0 48184 Jennifer D Winge Dean of Admissions 40.00 X 149379 0 43468 Marcia A Beasley Ass. VP for HR (until 1/18/19) 40.00 X 139456 0 14307 Keith D Beckett Director of Physical Education 40.00 X 131290 0 17792 Mark A Wilson Lewis M. and Marian Senter Nixon Professorship 40.00 X 126262 0 34840 2357546 0 590894 41 0 1 0 BCMC Inc PO Box 422 Wooster OH 44691 Construction/Project Related 12757208 Bogner Corporation PO Box 422 Wooster OH 44691 Construction/Project Related 2176945 Guenther Mechanical Inc 1248 Middle Rowsburg Rd Ashland OH 44805 HVAC 1255066 Bogner Construction Company 305 Mulberry PO Box 887 Wooster OH 44691 Construction 566447 McClintock Electric Inc 402 East Henry St Wooster OH 44691 Electrical Construction Projects 462668 29 5000 148189 992586 20243925 643182 21389700 Tuition and Fees 900099 98193797 98193797 Room & Board 721000 23237505 23237505 Student Services 900099 1699834 1699834 Student Auxiliary Services 451211 1217460 242833 326601 648026 Community Events 900099 946291 946291 876291 876291 126171178 4507992 -252182 4760174 115976 115976 66279 66279 86103 55054 31049 31049 31049 66040422 25706803 59451983 23228738 6588439 2478065 9066504 9066504 161348678 125196551 74419 14688008 27708 27708 51140037 51140037 8370356 8370356 2315027 1024062 899877 391088 41407295 36810955 2500642 2095698 3570402 3012115 375266 183021 11653816 10367687 549464 736665 2987193 2610156 212335 164702 429699 14949 414750 97450 97450 37600 37600 1616107 1616107 3383475 2550333 420128 413014 204878 171916 31034 1928 3209717 2636546 276842 296329 1822330 1296463 433854 92013 84167 84167 3078014 2976762 69044 32208 2837619 2108665 302102 426852 787457 673127 51106 63224 1553545 1516813 32449 4283 9187824 9093493 37451 56880 23951 21956 1995 Cost of Sales 2968277 2953291 14986 Off-Campus Programs 2492034 2492034 Equipment 1863781 1685258 114634 63889 Equipment Rental & Main 1803471 1760059 21297 22115 2740813 2100845 435371 204597 161694043 147499753 8908184 5286106 8427 8225 1847787 2739716 18999069 15209116 947928 1021685 604706 622218 3009509 2770847 300901663 125375481 171826933 175526182 196353309 206316636 165131381 182592186 2762442 2113977 5677530 5790740 567169021 594711528 11206861 10548566 1617044 1653960 22988986 47441523 68806 33369 17672398 16555225 53554095 76232643 X 282377441 290831813 72715855 64662146 158521630 162984926 513614926 518478885 567169021 594711528 -345365 5209324 0 X 0 1 X 1 1 1 X 48676266 15849085 20362731 17804631 21389700 124082413 48676266 15849085 20362731 17804631 21389700 124082413 28384310 95698103 2300945 2666384 3685785 4266135 4776350 17695599 21491 9078 30569 141808581 589285850 0.67480 0.68310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2 449754 X X X X 0 320178080 8605123 15389256 15251336 328921123 290716833 11913579 32861812 15314144 320178080 265815057 11555698 37095754 14749676 299716833 276854314 2102397 -9532427 12609227 256815057 274513435 8780985 6696248 13136354 276854314 0.42150 0.45910 0.11940 0 0 2743744 2743744 407324 139654379 49687685 90374018 23298 106375968 42999665 63399601 34327224 25315219 9012005 17369726 7372912 9996814 175526182 Partnerships 182592186 F 182592186 Advances from Government for Student Loans 2238689 Accrued Charitable Gift Annuity and Trust Obligations 6868345 Asset Retirement Obligation 2189899 Accrued Postretirement Benefit Obligation 5258292 16555225 X 105682169 5209324 55054 5264378 100417791 1792003 59138884 60930887 161348678 100818210 55054 55054 100763156 1792003 59138884 60930887 161694043 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 1,285 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, 2019 and 2018, there were no unrecognized tax benefits identified or recorded as liabilities. Part XI, Line 2d - Other Adjustments: Rental Expenses 55,054. Part XI, Line 4b - Other Adjustments: Institutional Financial Aid 59,138,884. Part XII, Line 2d - Other Adjustments: Rental Expenses 55,054. Part XII, Line 4b - Other Adjustments: Institutional Financial Aid 59,138,884. 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 99196858 Central America and the Caribbean 0 0 Grantmaking 19114 Central America and the Caribbean 0 0 Program Services Research 93309 East Asia and the Pacific 0 0 Grantmaking 4174105 East Asia and the Pacific 0 0 Conference Travel 995 East Asia and the Pacific 0 0 Program Services Research 7510 East Asia and the Pacific 0 0 Program Services Student Services 14262 East Asia and the Pacific 0 0 Program Services Academic Support 3702 Europe (Including Iceland & Greenland) 0 0 Grantmaking 284313 Europe (Including Iceland & Greenland) 0 0 Conference Travel 27269 Europe (Including Iceland & Greenland) 0 0 Program Services Acacdemic Support 357 Europe (Including Iceland & Greenland) 0 0 Program Services Research 47705 Europe (Including Iceland & Greenland) 0 0 Program Services Student Services 91170 Europe (Including Iceland & Greenland) 0 0 Program Services Student Support 22653 Europe (Including Iceland & Greenland) 0 0 Speaking Engagements 1325 Middle East and North Africa 0 0 Grantmaking 462975 North America - Canada and Mexico 0 0 Grantmaking 113650 North America - Canada and Mexico 0 0 Conference Travel 6279 North America - Canada and Mexico 0 0 Program Services Student Services 47 Russia and Neighboring States 0 0 Program Services Research 2000 Russia and Neighboring States 0 0 Grantmaking 58150 South America 0 0 Grantmaking 212495 South America 0 0 Conference Travel 1574 South Asia 0 0 Grantmaking 1491266 South Asia 0 0 Program Services Student Services 4680 Sub-Saharan Africa 0 0 Grantmaking 1573402 Sub-Saharan Africa 0 0 Conference Travel 2297 Sub-Saharan Africa 0 0 Program Services Research 4357 Sub-Saharan Africa 0 0 Program Services Student Services 360 Middle East and North Africa 0 0 Program Services Student Services 98 Russia and Neighboring States 0 0 Speaking Engagements 2104 South America 0 0 Program Services Research 14204 South America 0 0 Speaking Engagements 3325 South Asia 0 0 Conference Travel 700 South Asia 0 0 Program Services Academic Support 4394 East Asia and the Pacific 0 0 Investments 335878 Europe (Including Iceland & Greenland) 0 0 Fundraising 1351 North America - Canada and Mexico 0 0 Fundraising 1538 North America - Canada and Mexico 0 0 Speaking Engagements 5097 North America - Canada and Mexico 0 0 Program Services Academic Support 1147 0 0 0 0 0 0 103509855 4778160 108288015 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 4124725 Credit to Student Account Scholarship for Tuition & Fees Europe (Including Iceland & Greenland) 9 263800 Credit to Student Account Scholarship for Tuition & Fees Middle East and North Africa 12 460650 Credit to Student Account Scholarship for Tuition & Fees Russia and Neighboring States 2 58150 Credit to Student Account Scholarship for Tuition & Fees South America 6 211050 Credit to Student Account Scholarship for Tuition & Fees South Asia 51 1477150 Credit to Student Account Scholarship for Tuition & Fees Sub-Saharan Africa 40 1568952 Credit to Student Account Prizes - Academic Achievement & Contests East Asia and the Pacific 6 2815 Check Student Research Central America and the Caribbean 3 0 3114 Travel FMV Student Research East Asia and the Pacific 1 0 266 Books FMV Student Research East Asia and the Pacific 3 0 4412 Supplies FMV Student Research East Asia and the Pacific 3 0 6148 Travel FMV Student Research Europe (Including Iceland & Greenland) 1 0 24 Supplies FMV Student Research Sub-Saharan Africa 1 0 1500 Travel FMV Vocational Grants for Students East Asia and the Pacific 11 16625 Check Vocational Grants for Students Europe (Including Iceland & Greenland) 3 2325 Check Vocational Grants for Students South Asia 5 12087 Check Scholarship for Tuition & Fees North America - Canada and Mexico 4 113650 Credit to Student Account Prizes - Academic Achievement & Contests Europe (Including Iceland & Greenland) 1 250 Check Prizes - Academic Achievement & Contests South Asia 3 382 Check Vocational Grants for Students Sub-Saharan Africa 2 2700 Check Prizes - Academic Achievement & Contests Sub-Saharan Africa 1 250 Check Scholarships for Tuition & Fees Europe (Including Iceland & Greenland) 1 0 2000 Travel FMV Student Research Europe (Including Iceland & Greenland) 9 0 12805 Travel FMV Student Research Europe (Including Iceland & Greenland) 1 0 3109 Tuition FMV Student Research South America 1 0 1445 Travel FMV Student Research South Asia 2 0 1647 Travel FMV Vocational Grants for Students Middle East and North Africa 1 2325 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. 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 15600 0 Wilson-Bennett Technology Inc 2239 Bill Foster Memorial Hwy Suit Cabot AR 72023 Managed Phonathon Campaign Spring 2019 0 0 22000 0 37600 AL AK AR CA CO CT FL GA HI IL KS KY LA ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT WA WV WI 1 Great Decisions of Wayne County 129 Kauke Hall Wooster OH 44691 300085518 501(c)3 6150 Student Educational Support - Lecture Series Sponsored by the College of Wooster Boys and Girls Club of Wooster Inc 343 W Milltown Rd Wooster OH 44691 463469624 501(c)3 8500 Campus Ministry - Soup and Bread Program 2 0 Scholarships for Tuition and Fees 1647 50844877 Scholarships for Tuition and Fees 2 152 FMV Books Scholarships for Tuition and Fees 2 3658 FMV Computers Prizes-Academic Achievement & Contests 10 1055 FMV Books Prizes-Academic Achievement & Contests 1 14 FMV Supplies Prizes-Academic Achievement & Contests 169 64026 Student Research 1 408 FMV Conference Student Research 41 32586 FMV Supplies Student Research 23 15427 FMV Travel Vocational Grants for Students 119 176168 Scholarships for Tuition and Fees 3 731 FMV Travel Schloarships for Tuition and Fees 3 935 FMV Fees 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 1 1 X X X X 0 1 0 0 0 0 0 0 0 Sarah Bolton President 386084 0 0 0 1242 0 58825 0 105058 0 551209 0 0 0 Scott C Brown VP Student Affairs/Dean of Students 170249 0 0 0 898 0 18377 0 27049 0 216573 0 0 0 Scott Friedhoff VP of Enrollment & College Relations 252912 0 0 0 6778 0 32666 0 29699 0 322055 0 0 0 Charles E Ingram Interim VP Fin. & Bus. 135146 0 0 0 6101 0 11464 0 119 0 152830 0 0 0 Carolyn R Newton Provost 214879 0 0 0 6101 0 26989 0 18116 0 266085 0 0 0 Wayne P Webster VP For Advancement 232383 0 0 0 512 0 23817 0 27049 0 283761 0 0 0 Ellen F Falduto Chief Information & Planning Officer 149042 0 0 0 1419 0 18492 0 10168 0 179121 0 0 0 Keith B Didonato Ass. VP for Adv. (until 5/17/19) 134933 0 0 0 276 0 15265 0 32919 0 183393 0 0 0 Jennifer D Winge Dean of Admissions 149051 0 0 0 328 0 16149 0 27319 0 192847 0 0 0 Marcia A Beasley Ass. VP for HR (until 1/18/19) 137669 0 0 0 1787 0 13767 0 540 0 153763 0 0 0 Mark A Wilson Lewis M. and Marian Senter Nixon Pro 124549 0 0 0 1713 0 15944 0 18896 0 161102 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. 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 3875000 9953556 197350 9756206 2012 0 0 1 1 B 2630000 9182102 3999686 182416 5000000 2013 0 1 1 1 C 3085000 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 25000 Merit Scholarship Financial Aid X 2 2 Other X 44 641441 Market Value X 1 1 Other X Dinner at Alumni Event 2 1738 Cost 0 0 1 0 Part I, Column (b): Securities - Publicly Traded - Number of Contributions Drugs and Medical Supplies - Number of Contributions Art - Works of Art - Number of Contributions Other - Dinner at Alumni Event - 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 36659 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 0 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