2015-03-04T16:02:01-06:00 2014-06-30 410746749 CLIFTONLARSONALLEN LLP 600 3RD AVE SE STE 300 CEDAR RAPIDS IA 52401 990 2013-07-01 420680335 CORNELL COLLEGE CORN 3198954383 600 FIRST STREET SW MOUNT VERNON IA 52314 KAY LANGSETH TREASURER & VP OF BUSINESS 3198954383 2015-02-13 1 CHAD LASSEN P01587992 3193632697 2013 2016-02-25 16:41:14Z JONATHAN BRAND 600 FIRST STREET SW MOUNT VERNON IA 52314 98609616 0 X WWW.CORNELLCOLLEGE.EDU X 1854 IA CORNELL COLLEGE OFFERS AN INNOVATIVE AND RIGOROUS LEARNING COMMUNITY WHERE FACULTY AND STAFF COLLABORATE WITH STUDENTS TO DEVELOP THE INTELLECTUAL CURIOSITY, CREATIVITY AND MORAL COURAGE NECESSARY FOR A LIFETIME OF LEARNING AND ENGAGED CITIZENSHIP. 26 26 1170 30 13340 0 7478201 16907006 49234672 49852968 4053739 4489678 642089 353522 61408701 71603174 24020282 23522324 0 0 18181844 19127257 0 26460 2165798 16123055 18586827 58325181 61262868 3083520 10340306 153284211 177221199 25428952 35669965 127855259 141551234 X CORNELL COLLEGE OFFERS AN INNOVATIVE AND RIGOROUS LEARNING COMMUNITY WHERE FACULTY AND STAFF COLLABORATE WITH STUDENTS TO DEVELOP THE INTELLECTUAL CURIOSITY, CREATIVITY AND MORAL COURAGE NECESSARY FOR A LIFETIME OF LEARNING AND ENGAGED CITIZENSHIP. 0 0 38564694 23522324 40709813 INSTRUCTION, ACADEMIC SUPPORT, CONTINUING EDUCATION AND LIBRARY: CORNELL COLLEGE IS A NATIONALLY RANKED, HIGHLY SELECTIVE LIBERAL ARTS COLLEGE OF 1,118 STUDENTS CHARACTERIZED BY LIFE-CHANGING ACADEMIC IMMERSION IN THE ONE COURSE AT A TIME CURRICULUM. THIS INTENSIVE FOCUS LAYS THE FOUNDATION FOR A STUDENT'S ENTIRE CORNELL EDUCATION: TRANSFORMATIVE INTELLECTUAL PARTNERSHIPS THAT BRING OUT THE BEST IN OUR AMBITIOUS STUDENTS. WITHIN OUR CURRICULUM, STUDENTS DIVE IN, FOCUS INTENSELY, AND LEARN AUTHENTICALLY IN EVERY COURSE THEY TAKE. UNLIKE THE SEMESTER SYSTEM, CORNELL OFFERS AN EDUCATION AT THE SPEED OF LIFE WITH NO SLOW INTROS, FAR OFF EXAMS OR PAPERS, OR GAPS BETWEEN CLASSES. AT THE HEART OF A CORNELL COLLEGE EDUCATION ARE FREQUENT OPPORTUNITIES FOR EXPERIENTIAL LEARNING. THE ONE COURSE CURRICULUM FREES STUDENTS TO EXPLORE NEW WAYS TO LEARN-FACULTY CAN TAKE ENTIRE CLASSES ON FIELD TRIPS FOR A DAY OR AN ENTIRE BLOCK-IN WHATEVER VENUES BEST SUIT THE SUBJECT OF THE CLASS. CORNELL'S DISTINCTIVE CALENDAR IMMERSES STUDENTS IN FULL-TIME INTERNSHIPS, RESEARCH, OR OTHER HANDS-ON OPPORTUNITIES, PRODUCING SUBSTANTIAL REAL-WORLD EXPERIENCES. 8360914 0 285441 STUDENT AID AND STUDENT FINANCIAL ASSISTANCE:CORNELL IS CONSISTENTLY DESCRIBED AS A "BEST BUY," MOST RECENTLY IN THE 2014 FISKE GUIDE. APPROXIMATELY 93% OF CORNELL GRADUATES COMPLETE THEIR DEGREES IN FOUR YEARS OR LESS, AND 55% OF CORNELL GRADUATES COMPLETE AN ADVANCED DEGREE. CORNELL'S LAW SCHOOL ACCEPTANCE RATE SINCE 2011 HAS BEEN 100%. OUR MEDICAL ACCEPTANCE RATE IS 70%, COMPARED TO THE NATIONAL AVERAGE OF 40%. CORNELL HAS SINCE 1996 BEEN KNOWN AS ONE OF THE 40 "COLLEGES THAT CHANGE LIVES," BASED ON THE LOREN POPE BOOK NOW IN ITS FOURTH EDITION. ITS DISTINCTIVE CURRICULUM WITHIN THE LIBERAL ARTS PROVIDES A SOLID PATH TO PROFESSIONAL ACHIEVEMENT AND PERSONAL FULFILLMENT. 7518446 0 8857714 AUXILIARY ENTERPRISES (HOUSING, DINING, STUDENT UNION AND SERVICE CENTER):CORNELL'S SETTING ON A WOODED HILLTOP IN MOUNT VERNON, IOWA, OFFERS A CLASSIC, BEAUTIFUL AND SAFE COLLEGIATE SETTING. A BRICK PEDESTRIAN MALL ALONG THE RIDGE OF THE HILLTOP LINKS MODERN FACILITIES WITH NUMEROUS BUILDINGS ON THE NATIONAL REGISTER OF HISTORIC PLACES. MOUNT VERNON - NOTED AS ONE OF THE 10 COOLEST SMALL TOWNS IN AMERICA - PROVIDES STUDENTS AN IDYLLIC SMALL COLLEGE TOWN ATMOSPHERE BUT ALSO CONNECTS THEM TO THE EASTERN IOWA CREATIVE CORRIDOR. 54444054 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 1 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 109 0 1170 1 1 1 0 0 0 0 0 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X MARIA BEAMER 3198954245 600 FIRST STREET SW MOUNT VERNON IA 52314 JOHN D MCGRANE BOARD CHAIR/TRUSTEE 4.00 X X 0 0 0 JEFFREY JENSEN VICE CHAIR COLLEGE ADVANCEMENT/TRUSTEE 3.00 X X 0 0 0 JEAN RUSSELL VICE CHAIR ACADEMIC AFFAIRS/TRUSTEE 3.00 X X 0 0 0 GILDA V BOYER VICE CHAIR BUSINESS/TRUSTEE 3.00 X X 0 0 0 EDWARD MEADS VICE CHAIR ENROLLMENT & COMMUNICATIONS/TRUSTEE 3.00 X X 0 0 0 LINDA KOEHN VICE CHAIR BLDS & GROUNDS/TRUSTEE 3.00 X X 0 0 0 ROBERT MCLENNAN CHAIR GOVERNANCE COMMITTEE/TRUSTEE 3.00 X X 0 0 0 SHERYL ATKINSON STOLL TRUSTEE 1.00 X 0 0 0 KALISSA BAUMAN TRUSTEE 1.00 X 0 0 0 JOHN BICKEL TRUSTEE 1.00 X 0 0 0 PETER S BRYANT TRUSTEE 1.00 X 0 0 0 MILDRED G CARSTENSEN TRUSTEE 1.00 X 0 0 0 KYLE DAVY TRUSTEE 1.00 X 0 0 0 STEVEN DEANGELES TRUSTEE 1.00 X 0 0 0 THOMAS DURHAM TRUSTEE 1.00 X 0 0 0 NEIL ECKLES TRUSTEE 1.00 X 0 0 0 LOREN HIRATZKA TRUSTEE 1.00 X 0 0 0 FRED HOLTZ TRUSTEE 1.00 X 0 0 0 MAUREEN JOHNSON TRUSTEE 1.00 X 0 0 0 JUDY JORGENSEN TRUSTEE 1.00 X 0 0 0 FRANCES KAO TRUSTEE 1.00 X 0 0 0 TAYLOR KOCH TRUSTEE 1.00 X 0 0 0 STUART LEHR TRUSTEE 1.00 X 0 0 0 JANENE PANFIL TRUSTEE 1.00 X 0 0 0 JERRY N RINGER TRUSTEE 1.00 X 0 0 0 JOHN SMITH TRUSTEE 1.00 X 0 0 0 VIRGINIA SMITH TRUSTEE 1.00 X 0 0 0 ELI WADE-SCOTT TRUSTEE 1.00 X 0 0 0 RICHARD WILLIAMS TRUSTEE 1.00 X 0 0 0 ROBERT WILSON TRUSTEE 1.00 X 0 0 0 JONATHAN BRAND PRESIDENT 60.00 X 261093 0 36176 KAREN MERCER TREASURER/VP OF BUSINESS AFFAIRS 50.00 X 126187 0 6126 PAM GERARD VP FOR ADVANCEMENT 50.00 X 154394 0 18881 RONALD JOE DIEKER VP FOR ACADEMIC AFFAIRS 50.00 X 132943 0 20587 JAMES BROWN SPECIAL ASSISTANT TO THE PRESIDENT 50.00 X 132557 0 16841 SALLY FARRINGTON-CLUTE PROFESSOR 50.00 X 153856 0 16808 CAROL LACY-SALAZAR PROFESSOR 50.00 X 130678 0 14340 1091708 0 129759 7 0 1 0 MACCOMAS-LACINA 1310 HIGHLAND COURT IOWA CITY IA 52240 GENERAL CONTRACTOR CAMPUS PROJECTS 4423641 BON APPETIT 100 HAMILTON AVENUE SUITE 400 PALO ALTO CA 94301 CAMPUS FOOD SERVICE 3759023 SODEXO 10 EARHART DRIVE BUFFALO NY 14240 CAMPUS CLEANING SERVICE 1144899 OPN ARCHITECTS INC 200 5TH AVE SE STE 201 CEDAR RAPIDS IA 52401 ARCHITECTS 485360 PER MAR SECURITY SERVICES PO BOX 1101 DAVENPORT IA 52805 SECURITY SERVICES 239014 15 671427 16235579 567351 16907006 TUITION AND FEES 611710 40149236 40149236 DINING 611710 4833909 4833909 RESIDENCE 611710 4023805 4023805 EDUCATIONAL TRIPS 611710 560577 560577 STUDENT ACTIVITIES 611710 285441 285441 49852968 381280 13340 367940 184242 46965 137277 137277 137277 31067875 26959477 4108398 4108398 4108398 AID ADMINISTRATION 900099 45733 45733 ATHLETICS 900099 19420 19420 OTHER FEES 713940 12484 12484 138608 138608 216245 71603174 49852968 13340 4829860 23522324 23522324 429582 429582 14813731 12420753 1305971 1087007 886774 727155 106413 53206 1993202 1634426 239184 119592 1003968 823254 120476 60238 108735 40893 51342 16500 22820 22820 69651 69651 26460 26460 214375 214375 117994 50653 36315 31026 791500 621725 39210 130565 1623073 1145463 314556 163054 468933 234467 187573 46893 3061120 2601952 336723 122445 1887598 1743493 80376 63729 150160 36311 79732 34117 865258 722319 142939 4096280 3481838 450591 163851 410603 373857 36746 DINING 2981735 2981735 LIBRARY & AUDIO VISUAL 747780 635613 82256 29911 969212 645823 306185 17204 61262868 54444054 4653016 2165798 8503013 15298294 6763133 12791375 171413 247348 433621 566525 125732488 52940067 67620948 72792421 39890162 45779494 19026522 21674660 2089440 2195531 8785959 5875551 153284211 177221199 7198918 4685320 14053590 22990000 929529 573848 3246915 7420797 25428952 35669965 X 50326817 56591302 15476601 20301310 62051841 64658622 127855259 141551234 153284211 177221199 X 10340306 3432638 -76969 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 66999430 2022993 7503131 2752285 73773269 63666636 2087182 3898357 2652745 66999430 65046494 245098 761164 2386120 63666636 59668619 -131810 7868988 2359303 65046494 57977908 368194 4800105 3477588 59668619 0.00000 0.86990 0.13010 0 0 3430019 3430019 2824094 99970707 38342850 64451951 18464901 14597217 3867684 1042767 1042767 72792421 HEDGE FUND 8330571 F NATURAL RESOURCE FUND 550546 F PRIVATE EQUITY FUND 4766567 F REIT 7779678 F OTHER 247298 F 21674660 US GOVERNMENT LOANS, REFUNDABLE 870335 STUDENT TUITION PAID IN ADVANCE 163811 ANNUITIES PAYABLE 951665 LIFE-INCOME PAYABLE 962066 CONTRACT ADVANCES 3114410 ACCRUED SEVERANCE PLAN LIABILITY 824567 ASSET RETIREMENT OBLIGATION 533943 7420797 X 51222144 3432638 3432638 47789506 167410 23646258 23813668 71603174 37526169 0 37526169 167410 23569289 23736699 61262868 PART V, LINE 4: THE COLLEGE HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ITS ENDOWMENT FUND. ONE OF THE OBJECTIVES OF THIS FUND IS TO PROVIDE A PREDICTABLE FUNDING STREAM FOR ITS PROGRAMS WHILE MAXIMIZING RETURNS ON THE INVESTMENTS. THE COLLEGE HAS ADOPTED POLICIES TO COMPLY WITH FAS 117-1 AND UPMIFA AS ADOPTED BY THE 2008 IOWA LEGISLATURE. PART X, LINE 2: THE COLLEGE IS RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE COLLEGE MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES ON ANY NET INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE COLLEGE FILES A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY AND UNRELATED BUSINESS INCOME (UBI) IS REPORTED ON FORM 990-T, AS APPROPRIATE. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS, WHICH INCLUDE SUCH MATTERS AS THE TAX EXEMPT STATUS AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UBI. AS OF JUNE 30, 2014 AND 2013, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY. FORMS 990 AND 990-T FILED BY THE COLLEGE ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THE FISCAL YEARS ENDED JUNE 30, 2010 AND PRIOR. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS NETTED WITH TUITION 23,522,324. ACTUARIAL ADJUSTMENT 76,969. RENTAL EXPENSES 46,965. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS NETTED WITH TUITION 23,522,324. RENTAL EXPENSES 46,965. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 CORNELL COLLEGE HAS THE FOLLOWING STATEMENT ON THE APPLICATION FOR ADMISSION: "CORNELL COLLEGE ADMITS QUALIFIED STUDENTS OF ANY RACE, COLOR, NATIONAL OR ETHNIC ORIGIN, AGE RELIGION, SEXUAL ORIENTATION, AND DISABILITY. CORNELL COLLEGE IS AN AFFIRMATIVE ACTION, EQUAL OPPORTUNITY INSTITUTION." THIS APPLICATION WOULD BE GIVEN TO ANY PERSON WANTING TO ATTEND CORNELL, AND THUS, WOULD BE KNOWN TO ALL PARTS OF THE COMMUNITY IT SERVES. SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES FEDERAL AND STATE GRANTS. CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAM 78007 EUROPE 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAM 134566 EAST ASIA & THE PACIFIC 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAM 84165 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 5643938 0 0 0 0 0 0 5940676 0 5940676 1 0 0 0 0 0 PART I, LINE 2: N/A PART I, LINE 3: ACCRUAL METHOD X X X X X X 1 GRENZEBACH GLIER & ASSOCIATES PO BOX 88277 CHICAGO IL 60680 CAMPAIGN FEASABILITY STUDY 0 0 26460 0 26460 IL 1 EDUCATION- ACM TUITION REMISSION 27 732267 0 N/A N/A EDUCATION- SEOG GRANTS 396 167952 0 N/A N/A EDUCATION- GENERAL GRANTS 887 9293748 0 N/A N/A EDUCATION- INTERNATIONAL SCHOLARSHIPS 3 72411 0 N/A N/A ENDOWED AND OTHER SCHOLARSHIPS 951 13255946 0 N/A N/A PART I, LINE 2: CORNELL MONITORS ALL GRANT RESOURCES THROUGH FEDERAL, STATE, AND INSTITUTIONAL AUDITS AS WELL AS FEDERAL, STATE, AND INTERNAL POLICY AND PROCEDURES AS WELL AS PERIODIC AUDITING BY AND REPORTING TO THE FEDERAL DEPARTMENT OF EDUCATION, AN INDEPENDENT AUDIT FIRM COMPLETES AN ANNUAL AUDIT OF ALL GRANTS AND OTHER ASSISTANCE CORNELL'S MANAGEMENT TAKES THE NECESSARY STEPS TO INSURE CORNELL IS IN COMPLIANCE WITH THE MANY FEDERAL REGULATIONS RECIPIENTS OF GRANT AND OTHER ASSISTANCE ARE SELECTED ON AN EQUAL OBJECTIVELY DETERMINABLE BASIS WITH OTHER RECIPIENTS. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 JONATHAN BRAND PRESIDENT 260000 0 0 0 1093 0 16941 0 19235 0 297269 0 0 0 PAM GERARD VP FOR ADVANCEMENT 149474 0 0 0 4920 0 9844 0 9037 0 173275 0 0 0 RONALD JOE DIEKER VP FOR ACADEMIC AFFAIRS 132453 0 0 0 490 0 8858 0 11729 0 153530 0 0 0 SALLY FARRINGTON-CLUTE PROFESSOR 153399 0 0 0 457 0 4891 0 11917 0 170664 0 0 0 PART I, LINE 1A TRAVEL FOR COMPANIONS - CORNELL'S PRESIDENT AND A FEW KEY EMPLOYEES IN THE ALUMNI AND ADVANCEMENT OFFICE WILL OCCASIONALLY TRAVEL WITH THEIR SPOUSES TO VARIOUS CORNELL FUNCTIONS, BECAUSE THEY ARE OFTEN TIMES ALUMNI AND ALSO ADVOCATES OF THE COLLEGE. RESIDENCE FOR PERSONAL USE - PRESIDENT BRAND IS REQUIRED TO LIVE AND ENTERTAIN IN THE PRESIDENT'S HOME WHICH IS OWNED BY THE COLLEGE. A IOWA HIGHER EDUCATION LOAN AUTHORITY 421235696 2013-07-23 22990000 SEE PART IV 0 0 0 A 22990405 269268 8731455 13696944 292738 1 0 0 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 1 0 0 0 0 A 1 SCHEDULE K, PART I, COLUMN (F) (I) REFUNDING THE IOWA HIGHER EDUCATION LOAN AUTHORITY PRIVATE COLLEGE FACILITY REVENUE BONDS (CORNELL COLLEGE PROJECT), SERIES 2006 ORIGINALLY ISSUED ON OCTOBER 24, 2006; (II) REFUNDING THE IOWA HIGHER EDUCATION LOAN AUTHORITY PRIVATE COLLEGE FACILITY REVENUE AND REFUNDING BONDS (CORNELL COLLEGE PROJECT), SERIES 2008 ORIGINALLY ISSUED ON JUNE 20, 2008; AND (III) THE CONSTRUCTION AND EQUIPPING OF AN ADDITION TO THOMAS COMMONS, RENOVATION OF OLIN HALL, TECHNOLOGY UPGRADES, ADDITIONS TO BOWMAN-CARTER HALL AND PAULEY-ROREM HALLS AND ADDITION OF FOOTBALL TURF. SCHEDULE K, PART II, LINE 3 INCLUDES INVESTMENT EARNINGS X 32 567351 AVERAGE SHARE PRICE 0 0 1 0 PART I, COLUMN (B): THE NUMBER OF TIMES DONORS CONTRIBUTED STOCK/ SECURITIES OF ONE OR MORE TYPES DURING THE TAX YEAR. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED IN DETAIL BY THE BUSINESS AFFAIRS COMMITTEE OF THE BOARD. THE FORM 990 IS FINALIZED AND POSTED TO THE CORNELL COLLEGE SECURED BOARD WEBSITE AND MADE AVAILABLE FOR REVIEW BY EACH MEMBER PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR, A CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO EACH BOARD MEMBER. THEY ARE REQUIRED TO COMPLETE THIS FORM AND RETURN IT TO CORNELL. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT'S SALARY IS SET BY THE BOARD OF TRUSTEES, WHO TAKE INTO CONSIDERATION SALARY SURVEY DATA FROM THE ASSOCIATED COLLEGES OF THE MIDWEST VICE-PRESIDENTIAL SALARIES ARE DETERMINED BY THE PRESIDENT AND THE HUMAN RESOURCES DIRECTOR UTILIZING SALARY DATA FROM THE ASSOCIATED COLLEGES OF THE MIDWEST AND COLLEGE AND UNIVERSITY PROFESSIONALS (CUPA) DATA. THE LAST REVIEW OF COMPENSATION WAS CONDUCTED IN 2013. OTHER STAFF AND FACULTY SALARIES ARE REVIEWED WHEN REPLACEMENTS ARE NECESSARY OR WHEN MARKET CONDITIONS INDICATE THAT A POSITION IS SIGNIFICANTLY UNDERPAID. PROPOSED SALARIES FOR NEW OR REPLACEMENT STAFF POSITIONS ARE COMPARED TO EXTERNAL MARKET DATA AND DISCUSSED BY THE SALARY REVIEW COMMITTEE (VICE PRESIDENT OF BUSINESS AFFAIRS, SPECIAL ASSISTANT TO THE PRESIDENT AND THE DIRECTOR OF HUMAN RESOURCES). MARKET DATA, IN CONJUNCTION WITH FINANCIAL CONSTRAINTS, YIELD A RECOMMENDATION FORWARDED TO THE PRESIDENT FOR REVIEW AND APPROVAL. IF SALARY INCREASES ARE GRANTED TO CONTINUING STAFF AND FACULTY, GENERALLY AN ACROSS-THE-BOARD INCREASE IS APPLIED TO SALARIES, WITH INDIVIDUAL ADJUSTMENTS MADE ONLY IF MARKET DATA SHOWS CONSIDERABLE VARIANCE. COMPENSATION INCREASES ARE INCLUDED AS PART OF THE PROPOSED BUDGET THAT IS APPROVED ANNUALLY BY THE BOARD OF TRUSTEES. THE LAST REVIEW OF COMPENSATION WAS CONDUCTED IN 2013. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: ACTUARIAL ADJUSTMENT -76,969. CHARITABLE REMAINDER UNITRUSTS (7) INVESTMENTS IA T 0 CHARITABLE REMAINDER ANNUITY TRUSTS (26) INVESTMENTS IA T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0