2018-05-04T11:46:24-05:00 2017-06-30 BKD LLP 201 N Illinois Street Indianapolis IN 46204 990 2016-07-01 350868202 WABASH COLLEGE % KENDRA COOKS WAB 7653616421 P O BOX 352 CRAWFORDSVILLE IN 47933 KENDRA COOKS TREASURER 7653616421 2018-05-15 true NICOLE B FISHBACK P01279475 3173834000 2018-05-15 2016 2022-09-23 18:48:47Z GREGORY HESS PO BOX 352 CRAWFORDSVILLE IN 47933 338532703 false X WWW.WABASH.EDU X 1832 IN WABASH COLLEGE IS A LIBERAL ARTS COLLEGE FOR MEN THAT EDUCATES THEM TO THINK CRITICALLY, ACT RESPONSIBLY, LEAD EFFECTIVELY, AND LIVE HUMANELY. 37 36 1006 36 -647131 -853118 22607524 12209844 38980967 39276339 -3481664 7457817 221330 47202 58328157 58991202 20233195 20280514 0 0 26223681 25549103 155948 112768 2030962 23785022 25552958 70397846 71495343 -12069689 -12504141 514658871 519984458 76868217 71128170 437790654 448856288 WABASH COLLEGE IS A LIBERAL ARTS COLLEGE FOR MEN THAT EDUCATES THEM TO THINK CRITICALLY, ACT RESPONSIBLY, LEAD EFFECTIVELY, AND LIVE HUMANELY. false false 62982478 20280514 39323541 INSTRUCTION - INSTITUTIONS' ACADEMIC INSTRUCTION PROGRAM. STUDENT SERVICES AND ATHLETICS - ACTIVITIES WHOSE PRIMARY GOAL IS TO CONTRIBUTE TO THE STUDENT'S EMOTIONAL AND PHYSICAL WELL-BEING AS WELL AS INTELLECTUAL, CULTURAL, AND SOCIAL DEVELOPMENT OUTSIDE OF CLASS. ACADEMIC SUPPORT AND LIBRARY - SUPPORT SERVICES FOR INSTRUCTION, RESEARCH, AND PUBLIC SERVICE. INCLUDES LIBRARY AND COMPUTER SERVICES. 843 STUDENTS SERVED. 62982478 true true false false false false false true false true true true false true true false true false true false true true false true false false false true true true true false false false false false false true false false true true false false false false true false false false true 347 0 true 1006 true true true false false false false false false false false false X 37 36 false false false false true true false true true false false false true true true true true true true false IN X X KENDRA COOKS 7653616212 PO BOX 352 CRAWFORDSVILLE IN 47933 X JAY R ALLEN TRUSTEE 1.0 0.0 X 0 0 0 JEREMIAH BIRD TRUSTEE 1.0 0.0 X 0 0 0 STEPHEN BOWEN TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM BRADY TRUSTEE 1.0 0.0 X 0 0 0 DAVID BROECKER TRUSTEE 1.0 0.0 X 0 0 0 DAVID L CALLECOD TRUSTEE 1.0 0.0 X 0 0 0 JAMES DAVLIN TRUSTEE 1.0 0.0 X 0 0 0 JENNIFER EVANS TRUSTEE 1.0 0.0 X 0 0 0 JOHN FOX JR TRUSTEE 1.0 0.0 X 0 0 0 ROBERT GRAND TRUSTEE 1.0 0.0 X 0 0 0 THEODORE HOLLAND TRUSTEE 1.0 0.0 X 0 0 0 DARYL JOHNSON TRUSTEE 1.0 0.0 X 0 0 0 RAY JOVANOVICH TRUSTEE 1.0 0.0 X 0 0 0 PETER KENNEDY III TRUSTEE 1.0 0.0 X 0 0 0 JAMES KILBANE TRUSTEE 1.0 0.0 X 0 0 0 RADE KLJAJIC TRUSTEE 1.0 0.0 X 0 0 0 FRANK KOLISEK TRUSTEE 1.0 0.0 X 0 0 0 RAY LADRIERE TRUSTEE 1.0 0.0 X 0 0 0 DAVID LEWIS TRUSTEE 1.0 0.0 X 0 0 0 HARRY MCNAUGHT JR TRUSTEE 1.0 0.0 X 0 0 0 ALEX MILLER TRUSTEE 1.0 0.0 X 0 0 0 CORY OLSON TRUSTEE 1.0 0.0 X 0 0 0 JEFFREY PERKINS TRUSTEE 1.0 0.0 X 0 0 0 KELLY PFLEDDERER TRUSTEE 1.0 0.0 X 0 0 0 GARY REAMEY TRUSTEE 1.0 0.0 X 0 0 0 FRED RUEBECK TRUSTEE 1.0 0.0 X 0 0 0 JOHN SCHROEDER TRUSTEE 1.0 0.0 X 0 0 0 DAVID SHANE TRUSTEE 1.0 0.0 X 0 0 0 K DONALD SHELBOURNE TRUSTEE 1.0 0.0 X 0 0 0 WALTER SNODELL III TRUSTEE 1.0 0.0 X 0 0 0 JOSEPH TURK TRUSTEE 1.0 0.0 X 0 0 0 THOMAS WALSH TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM WHEELER TRUSTEE 1.0 0.0 X 0 0 0 JAMES P WILLIAMS JR TRUSTEE 1.0 0.0 X 0 0 0 PETER WILSON TRUSTEE 1.0 0.0 X 0 0 0 PAUL WOOLLS TRUSTEE 1.0 0.0 X 0 0 0 GREGORY HESS PRESIDENT & TRUSTEE 50.0 1.0 X X 461969 0 40700 JAMES AMIDON JR SECRETARY/CHEIF OF STAFF 50.0 0.0 X 133907 0 23914 LARRY GRIFFITH TREASURER 50.0 0.0 X 183171 0 28977 SCOTT FELLER DEAN OF COLLEGE 50.0 0.0 X 188148 0 32179 MICHAEL THORP DEAN OF ENROLLMENT (1/1-6/2) 50.0 0.0 X 168379 0 28363 MICHELLE JANSSEN DEAN FOR ADVANCEMENT 50.0 0.0 X 185760 0 58803 DWIGHT WATSON PROFESSOR OF THEATER 50.0 0.0 X 117429 0 22316 GARY PHILLIPS PROFESSOR OF RELIGION 50.0 0.0 X 135131 0 24063 NADINE PENCE DIRECTOR OF WABASH CENTER 50.0 0.0 X 135071 0 20885 CHARLES BLAICH DIRECTOR OF HEDS AND CILA 50.0 0.0 X 143034 0 47260 DEREK NELSON PROFESSOR OF RELIGION 50.0 0.0 X 138617 0 21388 1990616 0 348848 14 false true false SODEXO AFFILIATES 4880 PAYSPHERE CIRCLE CHICAGO IL 60674 CAMPUS SERVICES 4430707 HAGERMAN INC PO BOX 11848-1848 FORT WAYNE IN 46861 CONSTRUCTION 1007783 COMPASS GROUP USA INC 301 W WABASH AVE CRAWFORDSVILLE IN 47933 FOOD SERVICE 2511594 FA WILHELM CONSTRUCTIONS CO INC 3914 PROSPECT ST INDIANAPOLIS IN 46206 CONSTRUCTION 3653673 THE SULLIVAN CORPORATION PO BOX 612 GREENSBURG IN 47240 CONSTRUCTION 1221984 38 35733 12174111 3624673 12209844 TUITION & FEES 611600 33198329 33198329 FRATERNITY LEASES 531110 1259488 1259488 STUDENT ROOM & BOARD 611710 3179650 3179650 ATHLETIC REVENUE 713940 1235131 1235131 OTHER INCOME 611710 403741 403741 39276339 6383452 -664753 7048205 0 0 0 0 0 280099606 279025241 1074365 1074365 1074365 0 0 0 0 0 0 563462 516260 47202 29580 17622 0 58991202 39305919 -647131 8122570 475307 475307 19805207 19805207 0 0 1725281 1426782 272269 26230 0 16809424 14067043 2512693 229688 2209020 2269998 -274230 213252 3576995 2679400 601283 296312 1228383 1022295 84083 122005 0 134260 128868 5392 173674 173674 0 112768 112768 1136945 1136945 2803043 2352211 137404 313428 759572 353392 94579 311601 1400862 1367409 18150 15303 195291 193809 1482 0 5797527 5192367 559957 45203 1942147 1694057 113670 134420 0 277035 275001 1274 760 146953 58488 88465 0 5345534 5220218 124394 922 613045 198030 415015 STUDENT ROOM & BOARD 1905270 1887146 16331 1793 MEALS 833209 556160 82890 194159 BOOKS, PERIODICALS, AND MEDIA 552184 551087 315 782 OFF CAMPUS EXPENSES 249038 50476 193798 4764 1287369 1286595 76 698 71495343 62982478 6481903 2030962 7927 4597 35500839 9602750 9266433 6158556 586299 583880 0 0 0 0 0 0 0 0 442126 397694 203676281 75878161 127824299 127798120 177909847 159657647 126953725 176691182 7311954 6925004 0 0 28855422 32165028 514658871 519984458 6185021 2986101 0 0 0 0 50387200 47555600 0 0 0 0 3488000 4941000 0 0 16807996 15645469 76868217 71128170 X 226113901 244426878 87731980 74084118 123944773 130345292 437790654 448856288 514658871 519984458 X -12504141 22835924 733851 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X false 319964719 3529351 30124157 3969192 16786017 1114090 331748928 346844625 5611669 -10230045 3974476 17159522 1127532 319964719 362448629 1439500 4823807 3598815 17428197 840299 346844625 339789723 3038561 40816593 3328416 16979239 888593 362448629 317968783 6774550 35218016 2840057 16486548 845021 339789723 0.52797 0.46999 0.00203 false false 10588762 10588762 171164773 58769790 112394983 21879177 17108371 4770806 43569 43569 127798120 ALTERNATIVE INVESTMENTS 174695378 F 174695378 CSV LIFE INSURANCE 2307821 INTEREST IN PERPETUAL TRUSTS 8230472 REC-CHARITABLE REMAINDER TRUST 21600536 SWAP TERMINATION 26199 32165028 0 POST-RETIREMENT BENEFIT OBLIG. 9848843 ANNUITIES AND TRUSTS PAYABLE 5796626 15645469 61649612 22835924 516260 23352184 38297428 1136945 19556829 20693774 58991202 51317829 516260 516260 50801569 1136945 19556829 20693774 71495343 SCHEDULE D, PART III, LINE 1A FOOTNOTES TO FINANCIAL STATEMENTS: THE COLLEGE'S COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE COLLEGE'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS IN THE STATEMENTS OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE REPORTED IN THE YEAR OF ACQUISITION AS DECREASES IN UNRESTRICTED NET ASSETS, OR IN TEMPORARILY OR PERMANENTLY RESTRICTED NET ASSETS IF THE ASSETS USED TO PURCHASE THE ITEMS WERE RESTRICTED TO THAT USE BY DONOR STIPULATION. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT REPORTED IN THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES RELATED TO COLLECTION ITEMS ARE REPORTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. THE COLLEGE'S COLLECTIONS CONSIST PRIMARILY OF BOOKS, ARTWORK AND SCIENTIFIC ARTIFACTS. EACH OF THE ITEMS IS CATALOGED, PRESERVED AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. THE COLLECTIONS ARE SUBJECT TO A POLICY THAT REQUIRES PROCEEDS FROM THE DISPOSITION OF COLLECTION ITEMS TO BE USED TO ACQUIRE OTHER COLLECTION ITEMS. SCHEDULE D, PART III, LINE 4 FURTHERANCE OF EXEMPT PURPOSE: EDUCATION WABASH COLLEGE EMPLOYS THE ART COLLECTION IN CONNECTION WITH THE INSTRUCTION OF ART AND ART HISTORY COURSES. SCHEDULE D, PART V, LINE 4 INTENDED USES OF ENDOWMENT FUNDS: ENDOWED FUNDS SUPPORT THE COLLEGE'S MISSION BY PROVIDING SCHOLARSHIPS FOR STUDENTS, FUNDS FOR SPECIAL PROJECTS, AND GENERAL OPERATING FUNDS FOR THE COLLEGE. SCHEDULE D, PART X, LINE 2 FIN 48 DISCLOSURE: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PARTS XI, LINE 2D OTHER RECONCILING ITEMS: $ 516,260 COST OF GOODS SOLD SCHEDULE D, PARTS XI, LINE 4B OTHER RECONCILING ITEMS: $ 19,396,465 GRANTS AND SCHOLARSHIPS 160,364 ALLOCATED HEALTH CENTER EXPENSES ------------ $ 19,556,829 TOTAL SCHEDULE D, PART XII, LINE 2D OTHER RECONCILING ITEMS: $ 516,260 COST OF GOODS SOLD SCHEDULE D, PART XII, LINE 4B OTHER RECONCILING ITEMS: $ 19,396,465 GRANTS AND SCHOLARSHIPS 160,364 ALLOCATED HEALTH CENTER EXPENSES ------------ $ 19,556,829 TOTAL true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 PUBLICATION OF THE ORGANIZATION'S RACIALLY NONDISCRIMINATORY POLICY: WABASH PUBLISHES THE NOTICE ANNUALLY IN THE LOCAL AND INDIANAPOLIS NEWSPAPERS. SCHEDULE E, PART I, LINE 6A FINANCIAL AID OR ASSISTANCE RECEIVED FROM A GOVERNMENTAL AGENCY: WABASH STUDENTS RECEIVE PELL GRANTS, STAFFORD LOANS, PARENT PLUS LOANS, SEOG, AND FEDERAL WORK STUDY FOR THE SUPPORT OF STUDENTS. THE COLLEGE HAS RECEIVED GRANTS FROM THE NATIONAL SCIENCE FOUNDATION, USDA, AND NATIONAL INSTITUTES OF HEALTH TO SUPPORT FACULTY RESEARCH. Central America and the Caribbean Investments 16866840 North America Investments 6233644 23100484 23100484 true false true true true false X X X X X X X true JOHNSONGROSSNICKLE ASSOCIATES 29 S PARK BLVD GREENWOOD IN 46143 CONSULTING false 0 112768 -112768 0 112768 -112768 AK MD MA MS NH NJ VA WA SCHEDULE G, PART 1, LINE 2B PROFESSIONAL FUNDRAISING SERVICES: WABASH COLLEGE ENGAGED JOHNSON, GROSSNICKLE AND ASSOCIATES BEFORE 6/30/17. THE ORGANIZATION IS WORKING ON DEVELOPING A FUNDRAISING CAMPAIGN FOR THE COLLEGE. THE COLLEGE ANTICIPATES GENERATING REVENUE FROM THIS CAMPAIGN FOR THE YEAR ENDING 6/30/18. true DREW UNIVERSITY 36 MADISON AVE MADISON NJ 07940 221487164 501(C)(3) 7500 EDUCATIONAL ASSISTANCE AUSTIN PRESBYTERIAN THEOLOGICAL SEMINARY 100 EAST 27TH STREET AUSTIN TX 787055797 741143056 501(C)(3) 7500 EDUCATIONAL ASSISTANCE BRITE DIVINITY SCHOOL TCU BOX 298130 FORT WORTH TX 76129 237121060 501(C)(3) 14931 EDUCATIONAL ASSISTANCE GEORGE FOX UNIVERSITY 12753 SW 68TH AVENUE PORTLAND OR 97223 930386839 501(C)(3) 7500 EDUCATIONAL ASSISTANCE GRADUATE THEOLOGICAL UNION 2400 RIDGE ROAD BLOOMINGTON IN 474021847 941581707 501(C)(3) 7500 EDUCATIONAL ASSISTANCE EARLHAM SCHOOL OF RELIGION 228 COLLEGE AVENUE RICHMOND IN 47374 350868073 501(C)(3) 7500 EDUCATIONAL ASSISTANCE METHODIST THEOLOGICAL SCHOOL 3081 COLUMBUS PIKE DELAWARE OH 430150931 314421101 501(C)(3) 30000 EDUCATIONAL ASSISTANCE INTERFAITH CENTER OF GREATER PHILADELPHIA 100 W OXFORD ST SUITE E130 PHILADELPHIA PA 19122 050597080 501(C)(3) 30000 EDUCATIONAL ASSISTANCE GUSTAVUS ADOLPHUS COLLEGE PHYSICS DEPT ST PETER MN 560821498 410695524 501(C)(3) 29768 EDUCATIONAL ASSISTANCE BENEDICTINE UNIVERSITY 5700 College Rd LISLE IL 60532 362722198 501(C)(3) 29928 EDUCATIONAL ASSISTANCE COLORADO SEMINARY AT U OF DENVER 2199 S UNIVERSITY BOULEVARD DENVER CO 80208 840404231 501(C)(3) 50000 EDUCATIONAL ASSISTANCE INDIANA UNIVERSITY 107 S INDIANA AVENUE BLOOMINGTON IN 47405 221487164 501(C)(3) 49938 EDUCATIONAL ASSISTANCE FORDHAM UNIVERSITY 441 EAST FORDHAM ROAD BRONX NY 10458 131740451 501(C)(3) 50000 EDUCATIONAL ASSISTANCE CLAREMONT GRADUATE UNIVERSITY 150 E 10TH STREET CLAREMONT CA 91711 951664100 501(C)(3) 50000 EDUCATIONAL ASSISTANCE DUQUESNE UNIVERSITY 706 ROCKWELL HALL PITTSBURGH PA 15282 251035663 501(C)(3) 50000 EDUCATIONAL ASSISTANCE BELOIT COLLEGE 700 COLLEGE STREET BELOIT WI 53511 390808497 501(C)(3) 7410 EDUCATIONAL ASSISTANCE 16 FELLOWSHIP 13 32500 STUDENT PRIZES 140 54847 CAMPBELL & DAVIS SCHOLARSHIPS 72 207105 STUDY ABROAD GRANTS 3 8300 FRATERNITY CLEANING AWARDS 9 12804 STUDENT AWARDS-NON-FA 150 46792 COST PLAQUES AND APPAREL STUDENT GRANTS & SCHOLARSHIPS 843 19396465 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE US: GRANTS ARE MADE TO ACCREDITED SCHOOLS AND SEMINARIES. BOTH FINANCIAL AND NARRATIVE REPORTS OF GRANT ACTIVITIES ARE REQUIRED. X X X X true true X X X X false false false false false false false false false JAMES AMIDON JR SECRETARY/CHEIF OF STAFF 133907 0 0 0 0 0 13954 0 9960 0 157821 0 0 0 LARRY GRIFFITH TREASURER 183171 0 0 0 0 0 18872 0 10105 0 212148 0 0 0 SCOTT FELLER DEAN OF COLLEGE 188148 0 0 0 0 0 19646 0 12533 0 220327 0 0 0 GREGORY HESS PRESIDENT & TRUSTEE 416482 0 0 0 45487 0 14200 0 26500 0 502669 0 0 0 MICHAEL THORP DEAN OF ENROLLMENT (1/1-6/2) 168379 0 0 0 0 0 10808 0 17555 0 196742 0 0 0 MICHELLE JANSSEN DEAN FOR ADVANCEMENT 185760 0 0 0 0 0 19160 0 39643 0 244563 0 0 0 GARY PHILLIPS PROFESSOR OF RELIGION 135131 0 0 0 0 0 14098 0 9965 0 159194 0 0 0 NADINE PENCE DIRECTOR OF WABASH CENTER 135071 0 0 0 0 0 13621 0 7264 0 155956 0 0 0 CHARLES BLAICH DIRECTOR OF HEDS AND CILA 143034 0 0 0 0 0 15131 0 32129 0 190294 0 0 0 DEREK NELSON PROFESSOR OF RELIGION 138617 0 0 0 0 0 14032 0 7356 0 160005 0 0 0 SCHEDULE J, PART I, LINE 1A WABASH COLLEGE PROVIDES A RESIDENCE FOR PERSONAL USE, WHICH IS NOT INCLUDED IN TAXABLE COMPENSATION, TO GREGORY HESS, THE COLLEGE'S PRESIDENT AND TO MICHAEL RATERS, THE DEAN OF STUDENTS. THE RESIDENCES ARE PROVIDED FOR THE CONVENIENCE OF WABASH COLLEGE. BOTH THE PRESIDENT AND THE DEAN WERE REQUIRED TO LIVE IN THEIR RESPECTIVE RESIDENCES AS A CONDITION OF THEIR EMPLOYMENT. ADDITIONALLY, THE RESIDENCES ARE CONTIGUOUS TO WABASH'S CAMPUS AND ARE REGULARLY USED TO CONDUCT BUSINESS. TRAVEL FOR COMPANIONS WAS PROVIDED TO THE PRESIDENT TO FURTHER BUSINESS ACTIVITIES CONDUCTED ON BEHALF OF THE COLLEGE. HOUSEHOLD SERVICES, PERSONAL USE OF AUTOMOBILES AND THE PERSONAL PORTION OF SOCIAL CLUB DUES WERE INCLUDED IN TAXABLE INCOME. SCHEDULE J, PART II, COLUMN D NONTAXABLE BENEFITS: THE AMOUNT OF NONTAXABLE BENEFITS REPORTED FOR MICHAEL THORP, MICHELLE JANSSEN, AND CHARLES BLAICH INCLUDES TUITION ASSISTANCE IN THE AMOUNTS OF$8,000, $20,200, AND $19,665 RESPECTIVELY. TUITION ASSISTANCE IS AVAILABLE TO ALL EMPLOYEES. A INDIANA FINANCE AUTHORITY 351602316 2013-04-29 41632000 REFINANCE 2001 AND 2003 BONDS false false false B INDIANA FINANCE AUTHORITY 351602316 2015-11-05 15000000 STUDENT HOUSING false false false A 0 0 41632000 0 0 41547891 84019 0 0 0 0 0 true false true true B 0 0 15000000 0 0 14882000 118000 0 0 0 0 0 false false true true A false false false false 0 false false false true B false false false false 0 false false false true A false true false false true true JPMORGAN CHASE 16.11 false false false 0 false true B false true false false false false 0 false 0 false true A true B true NOT REQUIRED NOT REQUIRED 113300 SCHOLARSHIP/FINANCIAL AID EDUCATIONAL ASSISTANCE LORA HESS SPOUSE OF PRESIDENT 30172 COMPENSATED EMPLOYEE false JOHNSON GROSSNICKLE ASSOCIATES FORMER TRUSTEE 112768 FUNDRAISING CONSULTANT false SCHEDULE L, PART III FINANCIAL AID TO INTERESTED PERSONS AND/OR FAMILY MEMBERS: THE AMOUNT LISTED IN PART III REPRESENTS FINANCIAL AID THAT WAS AWARDED TO INTERESTED PERSONS AND/OR FAMILY MEMBERS. THE ONLY AMOUNTS AWARDED ARE SCHOLARSHIPS AND FINANCIAL AID AWARDS. THESE FUNDS ARE DISBURSED BY THE COLLEGE'S FINANCIAL AID DEPARTMENT IN STRICT ADHERENCE TO ALL FEDERAL AND STATE REGULATIONS. X 53 4341417 MARKET VALUE X 1 1700000 APPRAISAL 1 false true true SCHEDULE M, PART I, LINE 9 SECURITIES - PUBLICLY TRADED: NONCASH CONTRIBUTIONS ON SCHEDULE M ARE REPORTED IN THE YEAR RECEIVED. PUBLICLY TRADED SECURITIES IN THE AMOUNT OF $2,416,744 RECEIVED WERE PLEDGE PAYMENTS THAT WERE RECORDED AS REVENUE ON PART VIII OF THE FORM 990 IN A PREVIOUS YEAR. SCHEDULE M, PART I, LINE 32B NONCASH CONTRIBUTIONS: DONORS DIRECT GIFTS OF STOCK TO OUR GIFT ACCOUNTS AT MORGAN STANLEY AND GOELZER INVESTMENT MANAGEMENT. MORGAN STANLEY, JPMORGAN CHASE BANK, AND GOELZER INVESTMENT MANAGEMENT ARE WABASH'S CUSTODIANS WHO PROCESS AND SELL GIFTS OF STOCK. FORM 990, PART VI, SECTION A, LINE 6 & 7A CLASSES OF MEMBER OR STOCKHOLDERS: ALUMNI OF WABASH COLLEGE ARE CONSIDERED MEMBERS. AN ALUMNUS IS ANY PERSON WHO ATTENDED WABASH FOR AT LEAST TWO SEMESTERS. EVERY EVEN-NUMBERED YEAR, ALUMNI ELECT TWO TRUSTEES TO THE BOARD. EVERY ODD-NUMBERED YEAR, ALUMNI ELECT ONE TRUSTEE TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990: THE AUDIT COMMITTEE CHAIRMAN, THE CONTROLLER, AND THE TREASURER/CFO DO A DETAILED REVIEW OF THE 990. THE AUDIT COMMITTEE IS GIVEN A CHANCE TO REVIEW THE RETURN BEFORE IT IS GIVEN TO THE FULL BOARD. AN ELECTRONIC COPY OF THE FORM IS AVAILABLE TO THE ENTIRE BOARD PRIOR TO FILING. AN INDEPENDENT ACCOUNTING FIRM PERFORMS A DETAILED REVIEW OF THE 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: CONFLICT OF INTEREST QUESTIONNAIRES ARE SENT TO ALL BOARD MEMBERS. THE CONTROLLER REVIEWS THE COMPLETED FORMS. THERE HAVE BEEN FEW CONFLICTS ON THE BOARD, BUT WHEN ONE DOES OCCUR, THE BOARD MEMBER RECUSES HIMSELF FROM VOTING. THE CONFLICT OF INTEREST AND THE RECUSAL ARE NOTED IN THE MINUTES OF THE BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15A & 15B REVIEW OF CEO OR TOP MGMT OFFICIAL COMPENSATION: THE PRESIDENT'S COMPENSATION IS REVIEWED AND DETERMINED ANNUALLY BY A COMPENSATION COMMITTEE CONSISTING OF THE CHAIRMAN OF THE BOARD OF TRUSTEES AND THE CHAIRMAN OF THE EXECUTIVE COMMITTEE. THE COMMITTEE CONSIDERS DATA FROM OTHER SCHOOLS, AMONG OTHER THINGS, IN MAKING ITS REVIEW. THE PRESIDENT REVIEWS AND DETERMINES THE COMPENSATION OF THE DEANS AND THE OTHER MEMBERS OF THE PRESIDENT'S STAFF ON AN ANNUAL BASIS, WITH THE ADVICE AND CONSENT OF THE COMPENSATION COMMITTEE. ALL COMPENSATION DECISIONS ARE NOTED IN THE COLLEGE'S BOOKS AND RECORDS. OFFICER COMPENSATION WAS LAST REVIEWED IN JANUARY 2017. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INT. POLICY, AND FINANCIAL STATEMENTS: WABASH COLLEGE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON WABASH'S WEBSITE. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: $ 1,165,975 AMORTIZATION OF NET LOSS-NET PERIODIC PENSION COSTS 712,466 DEFINED-BENEFIT POSTRETIREMENT HEALTH PLAN (1,144,590) PRIOR SERVICE CREDIT RECOGNIZED IN CURRENT YEAR ------------- $ 733,851 TOTAL CHANGE IN NET ASSETS GREAT LAKES COLLEGES ASSOCIATION INC 535 W WILLIAM NO 301 ANN ARBOR MI 48103 381678376 EDUC. SUPPORT MI 501(C)3 12 TYPE 1 NA false INDEPENDENT COLLEGES OF INDIANA INC 30 SOUTH MERIDIAN STREET INDIANAPOLIS IN 46204 310901001 EDUC. SUPPORT IN 501(C)3 12 TYPE 1 NA false CHARITABLE REMAINDER TRUSTS (28) TRUST NA TRUST false false true false false false false false false false false false false false false false false true false