2015-05-14T12:42:32-05:00 2014-06-30 MALONEY NOVOTNY LLC 1111 SUPERIOR AVENUE SUITE 700 CLEVELAND OH 44114 990 2013-07-01 314379507 KENYON COLLEGE % SHIRLEY O'BRIEN KENY 7404275181 EATON CENTER Suite GAMBIER OH 43022 SEAN DECATUR PRESIDENT 7404275181 2015-05-11 true CHRISTOPHER B ANDERSON P00226559 7404275181 2013 2016-02-25 16:41:14Z SEAN M DECATUR PRESIDENT EATON CENTER GAMBIER OH 43022 248666406 false X WWW.KENYON.EDU X 1824 OH KENYON COLLEGE IS A PRIVATE LIBERAL ARTS EDUCATIONAL INSTITUTION WITH APPROX. 1,700 STUDENTS & 200 PROFESSORS. THE COLLEGE HAS 18 DEPARTMENTS & 13 INTERDISCIPLINARY PROGRAMS. 39 38 1926 724 -556510 -675211 14198801 11104811 92975887 106187767 35655627 22735435 2821326 903877 145651641 140931890 27117023 28125197 0 0 50348242 52107202 0 0 2144107 47705723 50893289 125170988 131125688 20480653 9806202 650800475 680526669 218068511 220436780 432731964 460089889 X OVER THE 190 YEARS OF ITS LIFE, KENYON COLLEGE HAS DEVELOPED A DISTINCTIVE IDENTITY AND HAS SOUGHT A SPECIAL PURPOSE AMONG INSTITUTIONS OF HIGHER LEARNING. KENYON IS AN ACADEMIC INSTITUTION. THE VIRTUE OF THE ACADEMIC MODE IS THAT IT DEALS NOT WITH PRIVATE AND PARTICULAR TRUTHS, BUT WITH THE GENERAL AND THE UNIVERSAL. IT ENABLES ONE TO ESCAPE THE LIMITS OF PRIVATE EXPERIENCE AND THE TYRANNY OF THE PRESENT MOMENT. BUT TO ASSERT THE PRIMACY OF THE ACADEMIC IS NOT TO DENY THE VALUE OF EXPERIENCE OR OF OTHER WAYS OF KNOWING. KENYON'S ACADEMIC PURPOSE WILL PERMEATE ALL THAT THE COLLEGE DOES, BUT THE DEFINITION OF THE ACADEMIC WILL BE OPEN TO RECURRENT QUESTIONING. KENYON'S LARGER PURPOSES AS A LIBERAL ARTS INSTITUTION DERIVE FROM THOSE EXPRESSED CENTURIES AGO IN PLATO'S ACADEMY, ALTHOUGH OUR DISCIPLINES AND MODES OF INQUIRY DIFFER FROM THOSE OF THAT FIRST "LIBERAL ARTS COLLEGE." WE HAVE ALTERED OUR CURRICULUM DELIBERATELY IN ANSWER TO CHANGES IN THE WORLD, AS AN ORGANISM RESPONDS TO ITS ENV false false 114375983 28125197 106906334 THE COLLEGE OFFERS 26 MAJORS LEADING TO A BACHELOR'S DEGREE WITH A STUDENT-TO-FACULTY RATIO OF 10 TO 1. In addition, the College offers 10 concentrations; pre-professional advising for graduate or professional school in business, education, engineering, law, and medicine; and a number of cooperative programs involving other institutions. STUDENT LIFE IS ACTIVE AND MULTIFACETED INCLUDING INTERCOLLEGIATE AND INTRAMURAL ATHLETICS, PERFORMING ARTS GROUPS, SORORITIES AND FRATERNITIES, AND EDUCATIONAL OPPORTUNITIES IN SEVERAL FOREIGN COUNTRIES. THE COLLEGE'S ENROLLMENT IS APPROXIMATELY 1,700 STUDENTS. 114375983 true true false false false false false true false true true true false false true true false true true true true false true false false false false false true true true false false false false false false false false true false true true false false false true true true false false true 526 0 true 1926 true true true true UK false false false true true false false false false X 39 38 true false false false false false false true true false false false true true true true true true true false OH X X SHIRLEY O'BRIEN 7404275181 EATON CENTER GAMBIER OH 43022 Barry F Schwartz Chair 1.0 X 0 0 0 Joseph E Lipscomb Vice-Chair 1.0 X 0 0 0 Brackett B Denniston Secretary 1.0 X 0 0 0 Richard S Alper Trustee 1.0 X 0 0 0 The Rt Rev Thomas E Breidenthal Trustee 1.0 X 0 0 0 Rose Brintlinger Fealy Trustee 1.0 X 0 0 0 Steven B Feirson Trustee 1.0 X 0 0 0 Samuel N Fischer Trustee 1.0 X 0 0 0 Donald A Fischman MD Trustee 1.0 X 0 0 0 Nina P Freedman Trustee 1.0 X 0 0 0 Judith Gilbert Trustee 1.0 X 0 0 0 Paul J Goldberger Trustee 1.0 X 0 0 0 Robert W Goldman Trustee 1.0 X 0 0 0 Hope C Harrod Trustee 1.0 X 0 0 0 Aileen C Hefferren Trustee 1.0 X 0 0 0 Pamela Feitler Hoehn-Saric Trustee 1.0 X 0 0 0 The Rt Rev Mark Hollingsworth Jr Trustee 1.0 X 0 0 0 Andy H Hull Trustee 1.0 X 0 0 0 Larry H James Trustee 1.0 X 0 0 0 Ashley Rowatt Karpinos MD Trustee 1.0 X 0 0 0 Victoria Smith McKenzie Trustee 1.0 X 0 0 0 David R Meuse Trustee 1.0 X 0 0 0 Roger Novak Trustee 1.0 X 0 0 0 James F Parker Trustee 1.0 X 0 0 0 Deborah Johnson Reeder MD Trustee 1.0 X 0 0 0 Elaina H Richardson Trustee 1.0 X 0 0 0 Alan E Rothenberg Trustee 1.0 X 0 0 0 R Todd Ruppert Trustee 1.0 X 0 0 0 Deborah Ratner Salzberg Trustee 1.0 X 0 0 0 Pierce E Scranton Jr MD Trustee 1.0 X 0 0 0 William T Spitz Trustee 1.0 X 0 0 0 L'Quentus Thomas Trustee 1.0 X 0 0 0 David L Trautman Trustee 1.0 X 0 0 0 Geraldine Coleman Tucker Trustee 1.0 X 0 0 0 Charles P Waite Jr Trustee 1.0 X 0 0 0 Jennifer Rudolph Walsh Trustee 1.0 X 0 0 0 Margaret Tcheng Ware Trustee 1.0 X 0 0 0 Bruce D White Trustee 1.0 X 0 0 0 Matthew A Winkler Trustee 1.0 X 0 0 0 Sean M Decatur President & Trustee 40.0 X X 166474 0 35661 Todd E Burson Assoc. VP Finance 40.0 X 109160 0 33512 Sarah H Kahrl VP Coll Relations 40.0 X 361527 0 50524 Joseph L Klesner Provost 40.0 X 146463 0 41761 Mark J Kohlman Chief Bus. Officer 40.0 X 148185 0 41884 Kathryn A Lake Asst Sec to Board 40.0 X 61561 0 15868 Joseph G Nelson VP Finance 40.0 X 219829 0 93190 Shirley F O'Brien Controller 40.0 X 106927 0 12323 Jennifer Britz Dean of Admissions 40.0 X 256000 0 39197 Peter M Rutkoff Prof Am Studies 40.0 X 180245 0 15334 Howard L Sacks Prof Sociology 40.0 X 167945 0 37100 Gregory P Spaid Prof of Art 40.0 X 159485 0 26365 Stephen Archer Director of Investments 40.0 X 162175 0 48977 David H Lynn Editor Kenyon Review 40.0 X 60634 103963 20986 Teri L Blanchard Former Assoc.VP Fin 40.0 X 117026 0 30806 S Georgia Nugent Former President 40.0 X 584321 0 160855 Nayef Samhat Former Provost 40.0 X 102924 0 11548 3110881 103963 715891 50 true true false SHROCK PREMIER CUSTOM CONSTRUCTION 234 WEST MAIN STREET LOUDONVILLE OH 44842 CONSTRUCTION 835786 ALBERT M HIGLEY CO 2926 CHESTER AVENUE CLEVELAND OH 44114 CONSTR CONTRACTING 1746775 AVI FOODSYSTEMS INC 2590 ELM ROAD NE WARREN OH 44483 FOOD SERVICES 5450028 MESSER CONSTRUCTION COMPANY 5158 FISHWICK DRIVE CINCINNATI OH 45216 CONSTR CONTRACTING 5463121 AMERESCO INC 111 SPEEN STREET 4TH FLOOR FARMINGHAM MA 01701 ENER.EFF.CONTR.SVCS 722352 22 879134 10225677 1525840 11104811 TUITION AND FEES 900099 82107925 82107925 TRUST FUNDS 900099 61321 61321 AUXILIARY ENTERPRISES 900099 23030762 23030762 BOOKSTORE 451211 987759 987759 106187767 8671780 -741820 9413600 0 0 48366 112092 -63726 0 -63726 -63726 121686079 0 107419897 202527 14266182 -202527 14063655 14063655 0 0 0 CONFERENCES & SEMINARS 721110 348510 348510 LAUNDRY/VENDING 812300 71567 71567 FINES 900099 32040 32040 515486 614960 -99474 967603 140931890 106906334 -556510 23477255 0 26481003 26481003 1644194 1644194 0 1921745 288262 1287569 345914 0 37680991 33092585 3533636 1054770 3756991 3398310 281659 77022 5932987 5046763 702396 183828 2814488 2293178 448542 72768 0 198278 198278 139350 139350 0 0 2769048 2769048 96747 60044 36703 0 1504557 1428689 59050 16818 1353950 339518 1014432 0 4071228 4070324 904 2709971 2190021 271928 248022 0 0 9368030 9368030 0 9724825 9379356 298317 47152 606251 329044 277207 FOOD SERVICE 4024102 4024102 INSTITUTIONAL SUPPORT 2830614 2830614 INSTRUCTIONAL SUPPORT 6515886 6515886 OUTSIDE CONTRACTING&REPAIRS 1281323 1131636 144808 4879 3699129 3295038 311157 92934 131125688 114375983 14605598 2144107 0 0 5512014 24597077 22593836 19956954 2352509 1933792 0 0 0 0 0 0 525692 876563 0 0 356778881 116218616 233301310 240560265 162192530 126938126 199457490 247999513 5470346 5461615 0 0 19394748 12202764 650800475 680526669 12474169 11521630 0 0 0 0 186788944 190119073 0 0 0 0 0 0 0 0 18805398 18796077 218068511 220436780 X 249396520 263703106 38219114 46501978 145116330 149884805 432731964 460089889 650800475 680526669 X 9806202 21155826 -3604103 X false true X true true true X 21480749 19640937 15916148 14198801 11104811 82341446 0 0 21480749 19640937 15916148 14198801 11104811 82341446 7721829 74619617 11607909 20077885 14314271 15963348 9413600 71377013 0 0 153718459 461860002 0.48543 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 193161995 3302935 22185989 3307468 4824250 210519201 182472892 5066662 13720879 3134339 4964099 193161995 177070652 7466658 5915017 2958209 5021226 182472892 160397863 5901304 18659411 2840752 5047174 177070652 151055850 7608719 8402185 3348977 3319914 160397863 0.26228 0.61545 0.12227 false false 1183216 1183216 299520267 86546825 212973442 28310888 17994839 10316049 27764510 11676952 16087558 240560265 HEDGE & ALTERN. EQUITY FUNDS 112471803 F PRIVATE EQUITY FUNDS 73878225 F REAL ESTATE FUNDS 35336679 F COMMODITIES FUNDS 11410990 F FIXED INCOME ALTERNATIVE FDS 14901816 F 247999513 0 FAIR VALUE OF INT.RATE SWAPS 4861916 DEPOSITS AND ADVANCES 2471417 LIAB.FOR POST-RETIREMENT BEN. 5837558 ANNUITIES AND OTHER FUNDS PAY. 3678403 GOVERNMENT LOAN FUNDS 1946783 18796077 X 134408221 21155826 1919463 23075289 111332932 2769048 26829910 29598958 140931890 105403758 3877028 3877028 101526730 2769048 26829910 29598958 131125688 INTENDED USE OF ENDOWMENT FUNDS - PART V, LINE 4: FOR THE COLLEGE'S ENDOWMENT FUNDS, THE INVESTMENT OBJECTIVE IS TO ACHIEVE SUPERIOR LONG-TERM TOTAL RETURNS SUCH THAT THE REQUIREMENTS OF THE ANNUAL BUDGET ARE MET WHILE ALLOWING FOR SIGNIFICANT GROWTH, ALL WITHIN THE CONFINES OF REASONABLE RISK. EXPENDITURES FROM THE ENDOWMENT FUND ARE USED EXCLUSIVELY TO FURTHER THE EXEMPT EDUCATIONAL PURPOSES OF THE COLLEGE. OTHER CHANGES IN REVENUE - PART XI, LINE 2D: BOOKSTORE COST OF GOODS SOLD, WHICH WAS NETTED WITH REVENUE ON LINE 2D OF PART VIII OF FORM 990 BUT SHOWN AS AN EXPENSE ON FINANCIAL STATEMENTS: $1,451,551; CHANGE IN INTEREST RATE SWAP OBLIGATION: $341,854; ADJUSTMENT FOR REVENUE OF RELATED ORGANIZATIONS INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS: $4,072,015; LOSS ON EARLY EXTINGUISHMENT OF DEBT: ($3,945,957); TOTAL ADJUSTMENT: $1,919,463. OTHER CHANGES IN REVENUE - PART XI, LINE 4B: FINANCIAL AID EXPENSE, WHICH WAS NETTED WITH TUITION INCOME ON FINANCIAL STATEMENTS BUT SHOWN AS AN EXPENSE IN PART IX OF FORM 990: $26,829,910. OTHER CHANGES IN EXPENSES - PART XII, LINE 2D: BOOKSTORE COST OF GOODS SOLD, WHICH WAS NETTED WITH REVENUE ON LINE 2D OF PART VIII OF FORM 990 BUT SHOWN AS AN EXPENSE ON FINANCIAL STATEMENTS: $1,451,551; ADJUSTMENT FOR EXPENSES OF RELATED ORGANIZATIONS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS: $2,425,477; TOTAL ADJUSTMENT: $3,877,028. OTHER CHANGES IN EXPENSES - PART XII, LINE 4B: FINANCIAL AID EXPENSE, WHICH WAS NETTED WITH TUITION INCOME ON FINANCIAL STATEMENTS BUT SHOWN AS AN EXPENSE IN PART IX OF FORM 990: $26,829,910. PART X, LINE 2: FEDERAL INCOME TAXES - THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE COLLEGE, THE KENYON REVIEW, THE PHILANDER CHASE CORPORATION, AND THE GUND GALLERY ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(a) OF THE INTERNAL REVENUE CODE AS PUBLIC CHARITIES DESCRIBED IN SECTION 501(c)(3); ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN MADE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THERE WERE NO UNRECOGNIZED TAX BENEFITS AS OF JUNE 30, 2014. THE INCOME TAX RETURNS FOR ALL ENTITIES REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, AS WELL AS VARIOUS STATE AND LOCAL TAXING AUTHORITIES, GENERALLY FOR THREE YEARS. FINANCIAL STATEMENT FOOTNOTE REGARDING ART COLLECTION - PART III, LINE 1A: COLLECTIONS AND WORKS OF ART - COLLECTIONS ARE NOT CAPITALIZED UNDER THE PROVISIONS OF ASC 958-605, REVENUE RECOGNITION - CONTRIBUTIONS RECEIVED. ALL WORKS OF ART AND COLLECTIONS ARE HELD FOR PUBLIC EXHIBITION, EDUCATION, OR RESEARCH; ARE PROTECTED, KEPT UNENCUMBERED, CARED FOR AND PRESERVED; AND ARE SUBJECT TO POLICIES GOVERNING THEIR USE. PRIOR TO ASC 958-605 ADOPTION, THE COLLEGE DID CAPITALIZE WORKS OF ART AND COLLECTIONS. AT JUNE 30, 2014 AND 2013, THE NET BOOK VALUE OF THESE ITEMS IS $1,862,696 AND IS REFLECTED IN THE EQUIPMENT SECTION OF THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. DESCRIPTION OF ART COLLECTION - PART III, LINE 4: THE MAJORITY OF THE COLLEGE'S COLLECTION ("COLLEGE COLLECTION") OF ART AND ARTIFACTS IS CARED FOR BY THE GRAHAM GUND GALLERY, A SECTION 501(c)(3) SUBSIDIARY OF WHICH THE COLLEGE IS THE SOLE MEMBER. THE GRAHAM GUND GALLERY AND ITS GALLERY COLLECTION PRIORITIZES 20TH - 21ST CENTURY ART IN ITS EXHIBITIONS AND COLLECTING PROGRAM. THE COLLEGE'S COLLECTION OF PRE-20TH CENTURY, ETHNOGRAPHIC, TEACHING AND OTHER COLLECTION OBJECTS ARE MANAGED BY THE GUND GALLERY'S PROFESSIONAL STAFF AND HOUSED IN ITS FACILITY. SOME COLLEGE COLLECTION OBJECTS ARE INSTALLED AND ON VIEW IN COLLEGE BUILDINGS. true true true true true true true false false false false false false false false true false true PUBLICATION OF RACIALLY NONDISCRIMINATORY POLICY - PART I, LINE 3: ALL APPLICATIONS, COURSE CATALOGS, AND THE STUDENT HANDBOOK PUBLICIZE OUR NONDISCRIMINATORY POLICY. THE PUBLICATIONS ARE PROVIDED TO ALL PROSPECTIVE AND ENROLLED STUDENTS. GOVERNMENT FINANCIAL AID - PART I, LINE 6A: KENYON COLLEGE RECEIVES STUDENT FINANCIAL ASSISTANCE FROM THE U.S. DEPARTMENT OF EDUCATION. THE ASSISTANCE CONSISTS OF THE FOLLOWING FEDERAL PROGRAMS: NATIONAL DIRECT STUDENT LOANS, PELL GRANTS, SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS, AND COLLEGE WORK STUDY PROGRAMS. THE COLLEGE ALSO RECEIVES SOME RESEARCH GRANTS AND EQUIPMENT GRANTS FROM VARIOUS GOVERNMENTAL AGENCIES. true Central America and the Caribbean Program Services EDUCATIONAL SERVICES 106040 Central America and the Caribbean Program Services EDUCATIONAL RESEARCH 7980 Central America and the Caribbean Investments 80496673 Central America and the Caribbean Grantmaking 50121 East Asia and the Pacific Program Services EDUCATIONAL SERVICES 380521 East Asia and the Pacific Program Services EDUCATIONAL RESEARCH 25169 East Asia and the Pacific Program Services STUDENT RECRUITMENT 10534 East Asia and the Pacific Grantmaking 137318 Europe (Including Iceland and Greenland) 2 Program Services EDUCATIONAL SERVICES 4156844 Europe (Including Iceland and Greenland) Program Services EDUCATIONAL RESEARCH 81369 Europe (Including Iceland and Greenland) Program Services STUDENT RECRUITMENT 40752 Europe (Including Iceland and Greenland) Investments 1021341 Europe (Including Iceland and Greenland) Grantmaking 1150704 Middle East and North Africa Program Services EDUCATIONAL SERVICES 119533 Middle East and North Africa Program Services EDUCATIONAL RESEARCH 3410 Middle East and North Africa Program Services STUDENT RECRUITMENT 8575 Middle East and North Africa Grantmaking 63892 North America Program Services EDUCATIONAL SERVICES 40955 North America Program Services EDUCATIONAL RESEARCH 24859 North America Program Services STUDENT RECRUITMENT 3647 North America Program Services OTHER 527 North America Grantmaking 73075 Russia and the Newly Independent States Program Services EDUCATIONAL SERVICES 76149 Russia and the Newly Independent States Grantmaking 31948 South America Program Services EDUCATIONAL SERVICES 343345 South America Program Services EDUCATIONAL RESEARCH 14255 South America Program Services OTHER 492 South America Grantmaking 63855 South Asia Program Services EDUCATIONAL SERVICES 73200 South Asia Program Services STUDENT RECRUITMENT 174 South Asia Grantmaking 18000 Sub-Saharan Africa Program Services EDUCATIONAL SERVICES 135096 Sub-Saharan Africa Program Services EDUCATIONAL RESEARCH 1220 Sub-Saharan Africa Program Services STUDENT RECRUITMENT 8943 Sub-Saharan Africa Grantmaking 55281 2 2 87860776 965021 88825797 EDUCATION ASSISTANCE Central America and the Caribbean 3 50121 EDUCATION ASSISTANCE East Asia and the Pacific 12 137318 EDUCATION ASSISTANCE Europe (Including Iceland and Greenland) 86 1150704 EDUCATION ASSISTANCE Middle East and North Africa 6 63892 EDUCATION ASSISTANCE Russia and the Newly Independent States 3 31948 EDUCATION ASSISTANCE South America 9 63855 EDUCATION ASSISTANCE South Asia 3 18000 EDUCATION ASSISTANCE Sub-Saharan Africa 3 55281 EDUCATION ASSISTANCE North America 3 73075 true false true true true false MONITORING USE OF GRANT FUNDS - PART I, LINE 2: FINANCIAL AID IS PROVIDED TO STUDENTS FOR EDUCATIONAL STUDIES ABROAD. THESE OFF-CAMPUS PROGRAMS ARE APPROVED BY THE COLLEGE. THE COLLEGE ENSURES THAT THE GRANTS ARE USED FOR EDUCATIONAL PURPOSES THROUGH ITS FINANCIAL AID COMPLIANCE PROCEDURES. true SCHOLARSHIPS 916 25185716 LEGAL FELLOWSHIPS 10 44195 EXTERNSHIPS 1 3215 EDUCATIONAL ENRICHMENT PROGRAM 45 87312 OEFFA FELLOWSHIPS 1 3150 PRIZES TO STUDENTS 75 18221 TUITION REMISSION 21 971834 DALTON FELLOWSHIP 1 12000 RESEARCH FELLOWSHIPS 38 155360 MONITORING USE OF GRANT FUNDS - PART I, LINE 2: SCHOLARSHIPS, FELLOWSHIPS, AND OTHER EDUCATIONAL PROGRAM GRANTS ARE MONITORED THROUGH THE COLLEGE'S FINANCIAL AID COMPLIANCE PROCEDURES. PRIZES TO STUDENTS ARE AWARDED FOR ACADEMIC MERIT. X X X X X X true true X X X false true false false false false false false false Sean M Decatur President & Trustee 166474 0 0 0 0 0 15912 0 19749 0 202135 0 0 0 Sarah H Kahrl VP Coll Relations 188337 0 0 0 173190 0 23750 0 26774 0 412051 0 110000 0 Joseph L Klesner Provost 146463 0 0 0 0 0 41761 0 0 0 188224 0 0 0 Mark J Kohlman Chief Bus. Officer 147585 0 0 0 600 0 14824 0 27060 0 190069 0 0 0 Joseph G Nelson VP Finance 218647 0 0 0 1182 0 71464 0 21726 0 313019 0 0 0 Jennifer Britz Dean of Admissions 188819 0 0 0 67181 0 18106 0 21091 0 295197 0 66667 0 Peter M Rutkoff Prof Am Studies 159352 0 0 0 20893 0 15126 0 208 0 195579 0 0 0 Howard L Sacks Prof Sociology 166445 0 0 0 1500 0 16459 0 20641 0 205045 0 0 0 Gregory P Spaid Prof of Art 158985 0 0 0 500 0 15479 0 10886 0 185850 0 0 0 Stephen Archer Director of Investments 162175 0 0 0 0 0 15407 0 33570 0 211152 0 0 0 David H Lynn Editor Kenyon Review 60634 103243 0 0 0 720 5849 9959 1915 3263 68398 117185 0 0 Teri L Blanchard Former Assoc.VP Fin 115850 0 0 0 1176 0 11576 0 19230 0 147832 0 0 0 S Georgia Nugent Former President 359610 0 0 0 224711 0 133630 0 27225 0 745176 0 100000 0 Nayef Samhat Former Provost 102504 0 0 0 420 0 9783 0 1765 0 114472 0 0 0 BENEFITS PROVIDED TO OFFICERS - PART I, LINE 1: THE COLLEGE PROVIDED THE FOLLOWING BENEFITS TO ITS PRESIDENT, SEAN DECATUR, AND ITS FORMER PRESIDENT, S. GEORGIA NUGENT: SPOUSAL TRAVEL; PAYMENT OF MEMBERSHIP DUES FOR THE MOUNT VERNON ROTARY CLUB AND THE UNIVERSITY CLUB; RESIDENCE ON CAMPUS FOR PERSONAL USE AS WELL AS JOB-RELATED ACTIVITIES; MAID SERVICE FOR THE PRESIDENT'S ON-CAMPUS HOME; AND A DISCRETIONARY SPENDING ACCOUNT TO FURTHER THE COLLEGE'S MISSION. WITH THE EXCEPTION OF SPOUSAL TRAVEL, THE COLLEGE DID NOT TREAT THE VALUE OF THE REMAINING BENEFITS AS TAXABLE INCOME FOR THE PRESIDENT AS THE EXPENSES WERE INCURRED FOR COLLEGE-RELATED PURPOSES. ALSO THE PRESIDENT'S HOME IS SUBSTANTIALLY USED FOR COLLEGE PURPOSES SINCE THE PRESIDENT HOSTS MANY FUNCTIONS AT THE RESIDENCE. SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN - PART I, LINE 4B: EMPLOYER CONTRIBUTION TO SECTION 457(B) PLAN FOR S. GEORGIA NUGENT: $9,880. SECTION 457(F) CONTRIBUTION FOR JOSEPH G. NELSON: $50,000. SECTION 457(f) CONTRIBUTION FOR S. GEORGIA NUGENT: $100,000. ADDITIONAL INFORMATION REGARDING COMPENSATION - PART II: AS REQUIRED BY THE INSTRUCTIONS TO FORM 990 AND ITS SCHEDULES, COMPENSATION HAS BEEN REPORTED ON SCHEDULE J, PART II AND ON FORM 990, PART VII BASED ON THE CALENDAR YEAR OF 2013. SEAN DECATUR, THE PRESIDENT OF THE COLLEGE, BEGAN HIS EMPLOYMENT ON JULY 1, 2013, AND AS SUCH, HIS FORM W-2 FOR CALENDAR YEAR 2013 LISTS ONLY 6 MONTHS OF WAGES EVEN THOUGH HE WAS EMPLOYED FOR THE ENTIRE FISCAL YEAR ENDED JUNE 30, 2014. A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756BKB5 2003-10-15 6330072 EDUCATIONAL FACILITIES false false false B OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756BHK9 2006-08-09 42822636 EDUCATIONAL FACILITIES false false false C OHIO HIGHER EDUCATIONAL FACILITIES COMMISSION 346849674 67756AR38 2010-02-11 100189867 EDUCATIONAL FACILITIES false false false D OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756DBF2 2013-07-24 44637452 EDUCATIONAL FACILITIES false false false A 3055000 0 6330072 0 0 0 125332 0 0 0 6204740 0 2003 true false true true B 0 0 43025031 0 3923296 0 372995 0 0 33778081 4950659 0 2006 false true true true C 0 0 100467203 0 10237220 0 956478 0 0 0 89273505 0 2010 true true true true D 0 0 44637452 0 0 0 484435 0 0 0 44153017 0 2013 false true true true A false false false false 0.00000 0.00000 0.00000 false false false true B false true true true false 0.00000 0.00000 0.00000 false false false true C false false false false 0.00000 0.00000 0.00000 false false false true D false true true true false 0.00000 0.00000 0.00000 false false false true A false false true false false false 0 false 0 false true B false false true false false false 0 false 0 false true C false true false false false false 0 false 0 false true D false true false false false false 0 false 0 false true A true B true C true D true ADDITIONAL INFORMATION ABOUT PROCEEDS: FOR BONDS B AND C, THE AMOUNT OF TOTAL PROCEEDS INCLUDES INVESTMENT EARNINGS. MARLA KOHLMAN SPOUSE OF OFFICER 80894 SALARY TO SPOUSE OF OFFICER false JEANNE GRIGGS SPOUSE OF KEY EMPLOYEE 27219 SALARY TO SPOSUE OF KEY EMPL. false X 1 2500 DONOR COST X 8007 FMV&$1 FOR TRACKING X 140 1514979 FMV X 1 1 $1 EACH FOR TRACKING X 1 1 $1 EACH FOR TRACKING X 14 CHAIRS AND 4 TABLES 1 1 $1 FOR TRACKING X 10 EVENT TICKETS 1 350 TICKET PRICE X KENYON-RELATED PHOTOS, YEARBOOKS, ETC. 2 1 $1 FOR TRACKING 1 false true true USE OF THIRD PARTIES - PART I, LINE 32B: THE COLLEGE USES A SECURITIES BROKER TO SELL CERTAIN DONATED SECURITIES. THE BROKER'S FEES ARE AT OR BELOW FAIR MARKET VALUE FOR ITS SERVICES. REVENUE NOT REPORTED FOR CERTAIN CONTRIBUTIONS - PART I, LINE 33: THE COLLEGE DOES NOT BOOK REVENUE (OR ASSIGNS A NOMINAL VALUE OF $1) FOR GIFTS OF ART, FURNITURE, AND CERTAIN OTHER ASSETS. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PERMIT THE COLLEGE TO NOT RECOGNIZE REVENUE FOR ART. THE FURNITURE AND CERTAIN OTHER ASSETS THAT HAVE BEEN DONATED HAVE A SMALL VALUE AND THEREFORE ARE RECORDED AT $1 FOR TRACKING PURPOSES ONLY. FORM 990 REVIEW - FORM 990, PART VI, LINE 11B: THE BOARD HAS DELEGATED THE REVIEW AND APPROVAL OF FORM 990 TO THE AUDIT SUBCOMMITTEE OF THE BUDGET, FINANCE, AND AUDIT COMMITTEE. THE REVIEW IS CONDUCTED WITH THE ASSISTANCE OF THE OUTSIDE PUBLIC ACCOUNTING FIRM. MONITORING AND ENFORCEMENT OF CONFLICT POLICY - FORM 990,PART VI,LINE 12C: THE COLLEGE'S CONFLICT POLICY IS DISTRIBUTED AT THE FALL MEETING OF THE BOARD OF TRUSTEES. ANNUALLY, OFFICERS AND TRUSTEES ARE ASKED TO DISCLOSE CONFLICTS, AND THESE DISCLOSURES ARE MONITORED. IF A CONFLICT ARISES, THE PERSON IS NOT PERMITTED TO VOTE OR PARTICIPATE IN THE DISCUSSION OF THE PROPOSED TRANSACTION. PEOPLE WHO ARE INDEPENDENT OF THE INDIVIDUAL MAKE THE DECISION ON THE TRANSACTION. REVIEW AND APPROVAL OF COMPENSATION - FORM 990, PART VI, LINE 15: COMPARABILITY SALARY STUDIES FROM PEER INSTITUTIONS ARE PERFORMED FOR THE COLLEGE'S PRESIDENT AND FOR MEMBERS OF SENIOR STAFF. RECOMMENDATIONS ARE PRESENTED TO AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THE TRUSTEES ARE INDEPENDENT OF THE INDIVIDUALS FOR WHOM COMPENSATION DECISIONS ARE BEING MADE. THE DELIBERATIONS AND DECISIONS OF THE EXECUTIVE COMMITTEE ARE NOTED IN THE COMMITTEE'S MINUTES. AVAILABILITY OF DOCUMENTS - FORM 990, PART VI, LINE 19: THE COLLEGE MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE. THE COLLEGE MAKES ITS GOVERNING DOCUMENTS AND CONFLICT POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. OTHER CHANGES IN NET ASSETS - FORM 990, PART XI, LINE 5: CHANGE IN INTEREST RATE SWAP OBLIGATION: $341,854; LOSS ON EARLY EXTINGUISHMENT OF DEBT: ($3,945,957); TOTAL ADJUSTMENT = ($3,604,103). FORM 990 PROVIDED TO GOVERNING BODY - FORM 990, PART VI, LINE 11A: THE COLLEGE HAS DISTRIBUTED FORM 990 TO THE FULL BOARD OF TRUSTEES WITH THE EXCEPTION OF DONOR INFORMATION ON SCHEDULE B. BECAUSE OF SCHEDULE B'S PRIVATE AND CONFIDENTIAL NATURE, THE BOARD HAS DELEGATED THE AUTHORITY AND RESPONSIBILITY FOR REVIEWING THAT SCHEDULE TO THE CHAIR OF THE BOARD AND THE CHAIR OF THE AUDIT SUBCOMMITTEE ON BEHALF OF THE FULL BOARD. AS SUCH, WE ARE REQUIRED TO ANSWER "NO" TO THE QUESTION ON LINE 11A EVEN THOUGH A COPY OF FORM 990 (WITH REDACTED DONOR INFORMATION ON SCHEDULE B) WAS PROVIDED TO THE TRUSTEES. REPORTABLE RELATIONSHIPS - FORM 990, PART VI, LINE 2: L'QUENTUS THOMAS, TRUSTEE, AND DAVID MEUSE, TRUSTEE, HAVE A BUSINESS RELATIONSHIP. THE KENYON REVIEW 209 CHASE AVE EATON CENTER GAMBIER OH 43022 311443804 PUBLICATIONS OH 501(c)(3) 7 KENYON COLL true PHILANDER CHASE CORPORATION 209 CHASE AVE EATON CENTER GAMBIER OH 43022 311711213 LAND PRESERV. OH 501(c)(3) 11A KENYON COLL true THE FIVE COLLEGES OF OHIO 209 CHASE AVENUE EATON CENTER GAMBIER OH 43022 311440434 EDUC.CONSORT. OH 501(c)(3) 11A NA false GREAT LAKES COLLEGES ASSOCIATION INC 535 WEST WILLIAM ANN ARBOR MI 48103 381678376 EDUC.CONSORT. MI 501(c)(3) 11A NA false GRAHAM GUND GALLERY 209 CHASE AVENUE EATON CENTER GAMBIER OH 43022 463140140 ART GALLERY OH 501(c)(3) 11A KENYON COLL true KENYON INN MANAGEMENT CO 209 CHASE AVE EATON CENTER GAMBIER OH 43022 311646746 HOTEL MGMT SV OH KENYON COLLEGE C CORP 70518 329333 1.00000 true CHARITABLE REMAINDER TRUSTS (8) EATON CENTER GAMBIER OH 43022 CHARITABLE TRUSTS OH KENYON COLLEGE TRUST false CHARITABLE REMAINDER TRUST (1) EATON CENTER GAMBIER OH 43022 CHARITABLE TRUST FL KENYON COLLEGE TRUST false POOLED INCOME FUND (1) EATON CENTER GAMBIER OH 43022 POOLED INC.FUND OH KENYON COLLEGE TRUST false false false false true false false false false false true false true false true true false true true true PHILANDER CHASE CORPORATION R 839467 FMV THE KENYON REVIEW R 112056 FMV GRAHAM GUND GALLERY R 599855 FMV