OBERLIN COLLEGE: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- OBERLIN COLLEGE (EIN 34-0714363)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-14
- IRS object ID
- 201401349349302540
- Schema version
- 2012v2.3
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-14T10:03:00-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MALONEY NOVOTNY LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 SUPERIOR AVENUE SUITE 700 | AddressLine1 |
| City | CLEVELAND | City |
| State | OH | State |
| ZIP Code | 44114 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 340714363 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OBERLIN COLLEGE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of Name | % MARK R BATES | InCareOfName |
| Name Control | OBER | NameControl |
| Phone | 4407755350 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 173 WEST LORAIN ST CONTROLLERS OF | AddressLine1 |
| Address Line2 | Suite | AddressLine2 |
| City | OBERLIN | City |
| State | OH | State |
| ZIP Code | 44074 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARK R BATES | Name |
| Title | ASSOC. VP FOR FINANCE | Title |
| Phone | 4407755350 | Phone |
| Date Signed | 2014-05-14 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CHRISTOPHER B ANDERSON | Name |
| Phone | 2163630100 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | RONALD R WATTS VP FOR FINANCE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 173 WEST LORAIN STREET | AddressLine1 |
| City | OBERLIN | City |
| State | OH | State |
| ZIP Code | 44074 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 306332191 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.OBERLIN.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1834 | YearFormation |
| State Legal Domicile | OH | StateLegalDomicile |
| Activity Or Mission Description | OBERLIN COLLEGE IS A LIBERAL ARTS COLLEGE AND A CONSERVATORY OF MUSIC THAT EXISTS TO ACHIEVE - AND TO ENABLE ITS STUDENTS AND FACULTY TO ACHIEVE - ACADEMIC, ARTISTIC, AND MUSICAL EXCELLENCE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 33 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 31 | NbrIndependentVotingMembers |
| Total Nbr Employees | 4062 | TotalNbrEmployees |
| Total Nbr Volunteers | 50 | TotalNbrVolunteers |
| Total Gross UBI | 1259381 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 30469239 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 40233376 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 160771065 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 170204616 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 32173136 | InvestmentIncomePriorYear |
| Investment Income Current Year | 63148801 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 223413440 | TotalRevenuePriorYear |
| Total Revenue Current Year | 273586793 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 52619332 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 53554326 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 89808566 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 93814357 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 8215089 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 74719194 | OtherExpensePriorYear |
| Other Expenses Current Year | 78645602 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 217147092 | TotalExpensesPriorYear |
| Total Expenses Current Year | 226014285 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 6266348 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 47572508 | RevenuesLessExpensesCY |
| Total Assets BOY | 1079429732 | TotalAssetsBOY |
| Total Assets EOY | 1135293957 | TotalAssetsEOY |
| Total Liabilities BOY | 255191704 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 238241956 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 824238028 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 897052001 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | OBERLIN COLLEGE IS A LIBERAL ARTS COLLEGE AND A CONSERVATORY OF MUSIC THAT EXISTS TO ACHIEVE - AND TO ENABLE ITS STUDENTS AND FACULTY TO ACHIEVE - ACADEMIC, ARTISTIC, AND MUSICAL EXCELLENCE. OBERLIN'S MISSION IS TO: - GRADUATE LIBERAL ARTS AND CONSERVATORY STUDENTS WHO HAVE LEARNED TO THINK WITH INTELLECTUAL RIGOR, CREATIVITY, AND INDEPENDENCE; - PROVIDE THE HIGHEST LEVEL OF CONSERVATORY EDUCATION TO EXCEPTIONALLY TALENTED YOUNG MUSICIANS; - OFFER SUPERB LIBERAL EDUCATION ACROSS THE ARTS AND SCIENCES, IN THE HUMANITIES, NATURAL AND SOCIAL SCIENCES, AND THE ARTS; - OPEN THE WORLD TO ITS STUDENTS AND DEVELOP IN THEM THE SKILLS AND KNOWLEDGE THEY WILL NEED TO ENGAGE WITH AND NAVIGATE IN HIGHLY DIVERSE COMMUNITIES AND IN A GLOBAL SOCIETY; - NURTURE STUDENTS' CREATIVITY BY PROVIDING RICH CURRICULAR AND CO-CURRICULAR OPPORTUNITIES FOR STUDYING AND MAKING ART AND MUSIC; - HELP STUDENTS CLARIFY AND INTEGRATE THEIR INTELLECTUAL STRENGTHS AND INTERESTS, SOCIAL COMMITMENTS, AND VOCATIONAL ASPIRAT | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 206734578 | Expense |
| Grants | 53554326 | Grants |
| Revenue | 167077777 | Revenue |
| Description | OBERLIN COLLEGE IS A LIBERAL ARTS INSTITUTION MADE UP OF THE COLLEGE OF ARTS AND SCIENCES AND THE CONSERVATORY OF MUSIC. THE COLLEGE SERVES 2,930 FULL-TIME EQUIVALENT UNDERGRADUATE STUDENTS, AWARDING SCHOLARSHIPS TO 2,716 OF THEM. THE AVERAGE STUDENT RECEIVES $19,718 IN FINANCIAL AID. THE COLLEGE IS ESSENTIALLY RESIDENTIAL IN NATURE WITH 2,800 FULL-TIME BOARDS AND 2,523 FULL-TIME RESIDENTS. THE BALANCE OF THE STUDENT BODY IS HOUSED IN PRIVATE OFF-CAMPUS HOUSING WITHIN THE CITY OF OBERLIN, OHIO. | Description |
| Total Program Service Expense | 206734578 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | true | CollectionsOfArt |
| Credit Counseling | true | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | true | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | true | ForeignOffice |
| Foreign Activities | true | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | true | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | true | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | true | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | true | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | true | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | true | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | true | RelatedOrgControlledEntity |
| Transaction Related Entity | true | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 1051 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 4062 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | true | ForeignFinancialAccount |
| Name Of Foreign Country | UK | NameOfForeignCountry |
| Name Of Foreign Country | IT | NameOfForeignCountry |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 33 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 31 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | true | InvestmentInJointVenture |
| Written Policy Or Procedure | true | WrittenPolicyOrProcedure |
| States Where Copy Of Return Is Filed | OH | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MARK R BATES | NamePerson |
| Telephone Number | 4407755350 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 173 WEST LORAIN STREET | AddressLine1 |
| City | OBERLIN | City |
| State | OH | State |
| ZIP Code | 44074 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (50 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| Clyde S McGregor | ||||||||
| Chair | 16.0 | X | 0 | 0 | 0 | |||
| Neil S Barsky | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| T Christopher Canavan | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Amy Chen | ||||||||
| Trustee | 4.0 | X | 0 | 0 | 0 | |||
| Thomas F Cooper | ||||||||
| Trustee | 8.0 | X | 0 | 0 | 0 | |||
| Motoko T Deane | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Karen Gebhart Flint | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Karen L Florini | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Jacob Gayle | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Alan Houseman | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Michael E Kamarck | ||||||||
| Trustee | 8.0 | X | 0 | 0 | 0 | |||
| Hidong Kim | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Stewart A Kohl | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Thomas Kutzen | ||||||||
| Trustee | 8.0 | X | 0 | 0 | 0 | |||
| William Lewis | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Kofi Lomotey | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Chesley Maddox-Dorsey | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Emily McClintock | ||||||||
| Trustee | 4.0 | X | 0 | 0 | 0 | |||
| Asishana Osho | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Faisal Saleh | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Patricia Shanks | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| David Shapira | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Steven Shapiro | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Ezra Spier | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Luke Squire | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Susan J Troy | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Inyang Udo-Inyang | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Philip Vasan | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Leanne Wagner | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Harlan W Waksal | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Elizabeth Welch | ||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | |||
| Danette Wineberg | ||||||||
| Trustee | 4.0 | X | 0 | 0 | 0 | |||
| Alan Wurtzel | ||||||||
| Trustee | 4.0 | X | 0 | 0 | 0 | |||
| Diane Yu | ||||||||
| Trustee | 8.0 | X | 0 | 0 | 0 | |||
| MARVIN KRISLOV | ||||||||
| President | 40.0 | 640604 | 0 | 133767 | X | |||
| RONALD R WATTS | ||||||||
| VP for Finance | 40.0 | 266114 | 0 | 59127 | X | |||
| MARCIA E MILLER | ||||||||
| Director of Investments | 40.0 | 205904 | 0 | 37479 | X | |||
| MARK R BATES | ||||||||
| Assoc VP for Finance | 40.0 | 159848 | 0 | 41693 | X | |||
| DAVID H STULL | ||||||||
| Dean of Conservatory | 40.0 | 438045 | 0 | 123964 | X | |||
| SEAN M DECATUR | ||||||||
| Dean of Arts & Sciences | 40.0 | 227144 | 0 | 39361 | X | |||
| SANDHYA L SUBRAMANIAN | ||||||||
| VP, General Counsel & Secretar | 40.0 | 194965 | 0 | 30882 | X | |||
| WILLIAM E BARLOW | ||||||||
| VP of Devel./Alumni Affairs | 40.0 | 208658 | 0 | 32949 | X | |||
| JAMES S KLAIBER | ||||||||
| CONTROLLER | 40.0 | 52529 | 0 | 11839 | X | |||
| JAINEN THEYER | ||||||||
| CHIEF INVESTMENT OFFICER | 40.0 | 131250 | 0 | 4007 | X | |||
| DEBRA J CHERMONTE | ||||||||
| Dean of Admissions & FinAid | 40.0 | 172415 | 0 | 29869 | X | |||
| DAVID W ORR | ||||||||
| Professor | 40.0 | 205082 | 0 | 42150 | X | |||
| HARRY N HIRSCH | ||||||||
| Professor | 40.0 | 171603 | 0 | 31184 | X | |||
| MICHAEL M NOLAN | ||||||||
| Assoc VP Devel./Dir Princ Gift | 40.0 | 170096 | 0 | 26407 | X | |||
| CLAYTON R KOPPES | ||||||||
| Professor | 40.0 | 169170 | 0 | 30343 | X | |||
| JOHN E BUCHER | ||||||||
| Chief Technology Officer | 40.0 | 162810 | 0 | 35866 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 3576237 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 710887 | TotalOtherCompensation |
| Number Individuals GT100 K | 107 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| CLIFFWATER LLC | |||||
| 4640 ADMIRALTY WAY STE 1101 | MARINA DEL REY | CA | 90292 | INVESTMENT ADVISOR | 500000 |
| ALBERT M HIGLEY COMPANY | |||||
| 2926 CHESTER AVENUE | CLEVELAND | OH | 44114 | CONSTRUCTION | 582622 |
| MAROUS BROTHERS CONSTRUCTION | |||||
| 1702 JOSEPH LLOYD PARKWAY | WILLOUGHBY | OH | 44094 | CONSTRUCTION | 687999 |
| WESTLAKE REED LESKOSKY | |||||
| 925 EUCLID AVENUE STE 1900 | CLEVELAND | OH | 44115 | CONSTRUCTION MGMT | 493387 |
| FRANTZ WARD LLP | |||||
| 17 PUBLIC SQUARE STE 2500 | CLEVELAND | OH | 44114 | LEGAL SERVICES | 298262 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 20 | NumberOfContractorsGT100K |
| Government Grants | 2274668 | GovernmentGrants |
| All Other Contributions | 37958708 | AllOtherContributions |
| Noncash Contributions | 5526649 | NoncashContributions |
| Total Contributions | 40233376 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| TUITION & FEES | 900099 | 133296372 | 133296372 | |
| RESIDENTIAL & DINING SERVICES | 900099 | 29040163 | 29040163 | |
| EDUCATIONAL ACTIVITIES | 900099 | 4226498 | 4226498 | |
| OBERLIN INN | 721110 | 2403740 | $2,403,740 | |
| SUMMER CONFERENCE PROGRAM | 900099 | 514744 | 514744 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 723099 | TotalRevenueColumn |
| Exclusion | $723,099 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 170204616 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2349281 | TotalRevenueColumn |
| Unrelated Business Revenue | 1259381 | UnrelatedBusinessRevenue |
| Exclusion | $1,089,900 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 93544918 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 32745398 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 60799520 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 60799520 | TotalRevenueColumn |
| Exclusion | $60,799,520 | ExclusionAmount |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 273586793 | TotalRevenueColumn |
| Related Or Exempt Function Income | 167077777 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 1259381 | UnrelatedBusinessRevenue |
| Exclusion | $65,016,259 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 51430739 | Total |
| Program Services | 51430739 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2123587 | Total |
| Program Services | 2123587 | ProgramServices |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3780501 | Total |
| Program Services | 1193656 | ProgramServices |
| Management And General | 2329737 | ManagementAndGeneral |
| Fundraising | 257108 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 66049394 | Total |
| Program Services | 60471384 | ProgramServices |
| Management And General | 2057561 | ManagementAndGeneral |
| Fundraising | 3520449 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6638848 | Total |
| Program Services | 6109949 | ProgramServices |
| Management And General | 193951 | ManagementAndGeneral |
| Fundraising | 334948 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12716061 | Total |
| Program Services | 11500302 | ProgramServices |
| Management And General | 674443 | ManagementAndGeneral |
| Fundraising | 541316 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4629553 | Total |
| Program Services | 4204229 | ProgramServices |
| Management And General | 179328 | ManagementAndGeneral |
| Fundraising | 245996 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 458719 | Total |
| Management And General | 458719 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 112365 | Total |
| Management And General | 112365 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12130368 | Total |
| Program Services | 11143450 | ProgramServices |
| Management And General | 328135 | ManagementAndGeneral |
| Fundraising | 658783 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 923825 | Total |
| Program Services | 923825 | ProgramServices |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11587397 | Total |
| Program Services | 11587397 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3286687 | Total |
| Program Services | 2515042 | ProgramServices |
| Management And General | 218909 | ManagementAndGeneral |
| Fundraising | 552736 | Fundraising |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6102620 | Total |
| Program Services | 6102620 | ProgramServices |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19124783 | Total |
| Program Services | 19124783 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| FACILITIES EXPENSE | 3758109 | 1575561 | 1152833 | 1029715 |
| ANNUITY & RLIF PAYMENTS | 1873658 | 1873658 | ||
| INSTRUCTION EXPENSE | 3446548 | 3446548 | ||
| STUDY AWAY PROGRAMS | 3655009 | 3655009 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12185514 | Total |
| Program Services | 9626497 | ProgramServices |
| Management And General | 1484979 | ManagementAndGeneral |
| Fundraising | 1074038 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 226014285 | Total |
| Program Services | 206734578 | ProgramServices |
| Management And General | 11064618 | ManagementAndGeneral |
| Fundraising | 8215089 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10713660 | BOY |
| EOY | 8466712 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15589893 | BOY |
| EOY | 11295173 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30611930 | BOY |
| EOY | 39471113 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2148153 | BOY |
| EOY | 3233943 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5753758 | BOY |
| EOY | 4571202 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 815381 | BOY |
| EOY | 529214 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3189491 | BOY |
| EOY | 8685468 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 608981335 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 294947127 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 309861655 | BOY |
| EOY | 314034208 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 511027061 | BOY |
| EOY | 548531458 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 177392003 | BOY |
| EOY | 183958607 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12326747 | BOY |
| EOY | 12516859 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1079429732 | BOY |
| EOY | 1135293957 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47114038 | BOY |
| EOY | 43927289 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1100738 | BOY |
| EOY | 935249 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 168120859 | BOY |
| EOY | 163688173 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8286570 | BOY |
| EOY | 9964385 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9600000 | BOY |
| EOY | 5000000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20969499 | BOY |
| EOY | 14726860 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 255191704 | BOY |
| EOY | 238241956 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 263537298 | BOY |
| EOY | 282892281 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 319039211 | BOY |
| EOY | 359299206 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 241661519 | BOY |
| EOY | 254860514 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 824238028 | BOY |
| EOY | 897052001 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1079429732 | BOY |
| EOY | 1135293957 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 47572508 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 19831147 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 5410318 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Art Public Exhibition Amts ArtPublicExhibitionAmts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | 972450 | RevenuesIncluded |
| Assets In Part X | 7308113 | AssetsInPartX |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Held Works Of Art Amts | HeldWorksOfArtAmts | |
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Scholar Research | X | CollectUsedForScholarResearch |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Collect Used For Loan Or Exch Prgrms | X | CollectUsedForLoanOrExchPrgrms |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
| Agent Trustee Etc | false | AgentTrusteeEtc |
| Included On FS | true | IncludedOnFS |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 660378344 | BeginningOfYearBalance |
| Contributions | 10239860 | Contributions |
| Investment Earnings Or Losses | 75169147 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 10190872 | GrantsOrScholarships |
| Other Expenditures | 22352170 | OtherExpenditures |
| Administrative Expenses | 396592 | AdministrativeExpenses |
| End Of Year Balance | 712847717 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 688922769 | BeginningOfYearBalance |
| Contributions | 5531767 | Contributions |
| Investment Earnings Or Losses | -2719821 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 10115091 | GrantsOrScholarships |
| Other Expenditures | 20557555 | OtherExpenditures |
| Administrative Expenses | 683725 | AdministrativeExpenses |
| End Of Year Balance | 660378344 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 603437083 | BeginningOfYearBalance |
| Contributions | 3941624 | Contributions |
| Investment Earnings Or Losses | 116906824 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 10488425 | GrantsOrScholarships |
| Other Expenditures | 24152956 | OtherExpenditures |
| Administrative Expenses | 721381 | AdministrativeExpenses |
| End Of Year Balance | 688922769 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 536578942 | BeginningOfYearBalance |
| Contributions | 43000714 | Contributions |
| Investment Earnings Or Losses | 60726639 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 10407424 | GrantsOrScholarships |
| Other Expenditures | 25923520 | OtherExpenditures |
| Administrative Expenses | 538268 | AdministrativeExpenses |
| End Of Year Balance | 603437083 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 743489450 | BeginningOfYearBalance |
| Contributions | 6803524 | Contributions |
| Investment Earnings Or Losses | -172149412 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 11540877 | GrantsOrScholarships |
| Other Expenditures | 28558348 | OtherExpenditures |
| Administrative Expenses | 1465395 | AdministrativeExpenses |
| End Of Year Balance | 536578942 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.34978 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.30250 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.34772 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 3453536 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 7095519 | OtherCostOrOtherBasis |
| Book Value | 10549055 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 2357543 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 387829151 | OtherCostOrOtherBasis |
| Depreciation | 164913378 | Depreciation |
| Book Value | 225273316 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovements |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 184581356 | OtherCostOrOtherBasis |
| Depreciation | 130033749 | Depreciation |
| Book Value | 54547607 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 23664230 | InvestmentCostOrOtherBasis |
| Book Value | 23664230 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 314034208 | TotalOfBookValueLandBuildings |
| Financial Derivatives | FinancialDerivatives | |
| Closely Held Equity Interests | CloselyHeldEquityInterests |
Other Securities OtherSecurities (3 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| FUNDS HELD IN TRUST BY OTHERS | 16332273 | F |
| NATURAL RESOURCES INVESTMENTS | 47599083 | F |
| VENTURE CAP.&OTHER ALTERN.INV. | 120027251 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 183958607 | TotalOfBookValueSecurities |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ANNUITY OBLIGATIONS | Description |
| Amount | $14,726,860 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 14726860 | TotalOfAmounts |
| Tot Revenue Etc Audited Fincl Stmt | 246037000 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 19831147 | NetUnrealizedGainsInvestments |
| Other Revenues | 6173386 | OtherRevenues |
| Revenue Not Rptd F990 | 26004533 | RevenueNotRptdF990 |
| Revenue Subtotal | 220032467 | RevenueSubtotal |
| Other Revenues Not Included | 53554326 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 53554326 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 273586793 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 173248000 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 786066 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 786066 | ExpensesNotRptdF990 |
| Expenses Subtotal | 172461934 | ExpensesSubtotal |
| Other Expenses Not Included | 53552351 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 53552351 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 226014285 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (9 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| FINANCIAL STATEMENT FOOTNOTE REGARDING ART COLLECTION, | PART III, LINE 1A: | THE COLLEGE HAS ELECTED NOT TO CAPITALIZE CONTRIBUTED COLLECTIONS. 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. RECOGNIZING WORKS OF ART AS AN ASSET OF THE INSTITUTION WOULD RESULT IN A MATERIAL INCREASE IN PROPERTY, PLANT AND EQUIPMENT AND A CORRESPONDING INCREASE IN NET ASSETS IN THE STATEMENTS OF FINANCIAL POSITION. |
| DESCRIPTION OF ART COLLECTION, | PART III, LINE 4: | The Allen Memorial Art Museum (AMAM) is one of the finest college or university collections in the United States. Comprising nearly 14,000 works of art from virtually every culture and spanning the history of art, the AMAM's collection is a vital cultural resource for the students, faculty, and staff of Oberlin College as well as the surrounding community. The museum organizes a variety of public programs in connection with exhibitions for Oberlin College and the local community. The Museum offers educational resources for Oberlin College faculty and students as well as other colleges and universities, K-12 teachers, children, and families. |
| CUSTODIAL FUNDS, | PART IV, LINE 2B: | IN ADDITION TO FUNDS FROM STUDENT ORGANIZATIONS, THE COLLEGE MAINTAINS AGENCY FUNDS FOR VARIOUS PURPOSES INCLUDING FELLOWSHIPS FUNDED BY OUTSIDE FOUNDATIONS. |
| INTENDED USE OF ENDOWMENT FUNDS, | PART V, LINE 4: | OBERLIN COLLEGE'S ENDOWMENT SPENDING POLICY IS SET BY THE COLLEGE'S BOARD OF TRUSTEES. THE BOARD OF TRUSTEES TAKES GREAT CARE IN DEVELOPING THE BROAD OBJECTIVES AND SPECIFIC SPENDING METHODOLOGY, GIVING CONSIDERATION TO A NUMBER OF FACTORS, INCLUDING PRESERVATION OF THE COLLEGE'S ENDOWMENT FOR PERPETUITY, ECONOMIC CONDITIONS AND THE POSSIBLE IMPACT OF INFLATION AND DEFLATION, THE COLLEGE'S HISTORICAL TOTAL RETURN ON ENDOWMENT, THE EXPECTED TOTAL RETURNS AND THE RELATED INVESTMENT POLICIES AND TARGETED ALLOCATIONS TO ACHIEVE THE EXPECTED RETURNS, AND THE OTHER FINANCIAL RESOURCES OF THE COLLEGE. THE BROAD OBJECTIVES OF THE ENDOWMENT SPENDING POLICY ARE TO INCREASE THE REAL VALUE OF THE ENDOWMENT, TO PROVIDE A DEPENDABLE STREAM OF CURRENT EARNINGS DISTRIBUTION FROM THE ENDOWMENT POOL TO THE COLLEGE, TO RELEASE EARNINGS AT A RATE SUSTAINABLE OVER THE LONG TERM, AND TO SEEK TO PROVIDE PREDICTABILITY AND STABILITY OF ENDOWMENT SPENDING ESSENTIAL FOR LONG-RANGE PLANNING. |
| FIN 48 (ASC 740) FOOTNOTE, | PART X, LINE 2: | THE COLLEGE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(c)(3). THE COLLEGE GENERATES MINOR AMOUNTS OF UNRELATED BUSINESS INCOME, ANNUALLY FILES FORM 990-T AND PAYS TAXES ON SUCH INCOME. THE COLLEGE RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS 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 POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE COLLEGE BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. AS OF JUNE 30, 2013, THE COLLEGE'S INCOME TAX YEARS FROM 2009 AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, AS WELL AS VARIOUS STATE AND LOCAL TAXING AUTHORITIES. |
| OTHER CHANGES IN REVENUE, | PART XI, LINE 2D: | CHANGE IN INTEREST RATE SWAP LIABILITY: $5,925,450; REVENUE FROM AFFILIATES THAT WAS INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS: $245,888; ADJUSTMENT TO FINANCIAL STATEMENT AMOUNTS WHICH WERE ROUNDED TO THE NEAREST THOUSAND DOLLARS: $2,048; TOTAL ADJUSTMENT: $6,173,386 |
| OTHER CHANGES IN REVENUE, | PART XI, LINE 4B: | STUDENT FINANCIAL AID, WHICH WAS SHOWN AS A REDUCTION OF TUITION REVENUE ON FINANCIAL STATEMENTS BUT AS AN EXPENSE IN PART IX OF FORM 990: $53,554,326 |
| OTHER CHANGES IN EXPENSES, | PART XII, LINE 2D: | POST-RETIREMENT BENEFIT OBLIGATION ADJUSTMENT: $499,257; EXPENSES OF AFFILIATES THAT WERE INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS: $286,809; TOTAL ADJUSTMENT: $786,066 |
| OTHER CHANGES IN EXPENSES, | PART XII, LINE 4B: | STUDENT FINANCIAL AID, WHICH WAS SHOWN AS A REDUCTION OF TUITION REVENUE ON FINANCIAL STATEMENTS BUT AS AN EXPENSE IN PART IX OF FORM 990: $53,554,326; ADJUSTMENT TO FINANCIAL STATEMENT AMOUNTS WHICH WERE ROUNDED TO THE NEAREST THOUSAND DOLLARS: ($1,975); TOTAL ADJUSTMENT: $53,552,351 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | true | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| PUBLICATION OF RACIALLY NONDISCRIMINATORY POLICY, | LINE 3: | THE COLLEGE PUBLISHES ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH NEWSPAPER ADVERTISING, THE COLLEGE COURSE CATALOG, THE STUDENT REGULATIONS, POLICIES AND PROCEDURES PUBLICATION, AND EMPLOYEE HANDBOOKS. THE COLLEGE FOLLOWS A VOLUNTARY AFFIRMATIVE ACTION PLAN. |
| FINANCIAL AID FROM A GOVERNMENTAL AGENCY, | LINE 6B: | OBERLIN COLLEGE PARTICIPATES IN VARIOUS STUDENT FINANCIAL AID PROGRAMS FROM THE U.S. DEPARTMENT OF EDUCATION, INCLUDING THE FOLLOWING PROGRAMS: PELL GRANTS, SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS, PERKINS LOANS, AND COLLEGE WORK STUDY PROGRAMS. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | true | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable (11 entries)
| RegionRegion | Type Of Activities ConductedTypeOfActivitiesConducted | Total ExpendituresTotalExpenditures | Specific Services ProvidedSpecificServicesProvided | Number Of OfficesNumberOfOffices |
|---|---|---|---|---|
| Central America and the Caribbean | Investments | 277443340 | ||
| Europe (Including Iceland and Greenland) | Investments | 35634155 | ||
| Central America and the Caribbean | Program Services | 32123 | STUDY ABROAD PROGRAMS | |
| East Asia and the Pacific | Program Services | 382337 | STUDY ABROAD PROGRAMS | |
| Europe (Including Iceland and Greenland) | Program Services | 1653779 | STUDY ABROAD PROGRAMS | 2 |
| Middle East and North Africa | Program Services | 67325 | STUDY ABROAD PROGRAMS | |
| North America | Program Services | 148827 | STUDY ABROAD PROGRAMS | |
| Russia and the Newly Independent States | Program Services | 72488 | STUDY ABROAD PROGRAMS | |
| South America | Program Services | 537115 | STUDY ABROAD PROGRAMS | |
| South Asia | Program Services | 100250 | STUDY ABROAD PROGRAMS | |
| Sub-Saharan Africa | Program Services | 368003 | STUDY ABROAD PROGRAMS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 2 | SubtotalNumberOfOffices |
| Total Number Of Offices | 2 | TotalNumberOfOffices |
| Subtotal Amount Spent | 316439742 | SubtotalAmountSpent |
| Total Amount Spent | 316439742 | TotalAmountSpent |
Grants To Ind Outside US GrantsToIndOutsideUS (9 entries)
| Type Of AssistanceTypeOfAssistance | RegionRegion | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Manner Of Cash DisbursementMannerOfCashDisbursement |
|---|---|---|---|---|
| SCHOLARSHIPS | Central America and the Caribbean | 5 | 31402 | CRED.TO ACCT |
| SCHOLARSHIPS | East Asia and the Pacific | 20 | 355639 | CRED.TO ACCT |
| SCHOLARSHIPS | Europe (Including Iceland and Greenland) | 111 | 1208733 | CRED.TO ACCT |
| SCHOLARSHIPS | Middle East and North Africa | 5 | 49973 | CRED.TO ACCT |
| SCHOLARSHIPS | North America | 10 | 103256 | CRED.TO ACCT |
| SCHOLARSHIPS | Russia and the Newly Independent States | 2 | 11000 | CRED.TO ACCT |
| SCHOLARSHIPS | South America | 14 | 163014 | CRED.TO ACCT |
| SCHOLARSHIPS | South Asia | 6 | 64980 | CRED.TO ACCT |
| SCHOLARSHIPS | Sub-Saharan Africa | 11 | 135590 | CRED.TO ACCT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | true | TransferToForeignCorp |
| Interest In Foreign Trust | false | InterestInForeignTrust |
| Own Foreign Corp | true | OwnForeignCorp |
| Passive Foreign Invest Co | true | PassiveForeignInvestCo |
| Foreign Partnership | true | ForeignPartnership |
| Boycott Countries | false | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | MONITORING USE OF GRANT FUNDS, | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | THE COLLEGE ENSURES THAT ITS GRANTS ARE USED FOR EDUCATIONAL PURPOSES BY APPLYING THE FINANCIAL AID AWARDS DIRECTLY TO THE STUDENTS' ACCOUNTS FOR THOSE STUDENTS THAT STUDY ABROAD IN THE COLLEGE'S LONDON AND ITALY PROGRAMS. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 2716 | NumberOfRecipients |
| Amount Of Cash Grant | 51430739 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | MONITORING USE OF GRANT FUNDS, | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | THE COLLEGE ENSURES THAT ITS GRANTS OF STUDENT FINANCIAL AID ARE USED FOR THE INTENDED EDUCATIONAL PURPOSES BY APPLYING THE AWARDS DIRECTLY TO THE STUDENTS' TUITION BALANCES INSTEAD OF ISSUING CHECKS. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (14 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MARVIN KRISLOV | ||||||||||||||
| President | 378297 | 0 | 262307 | 0 | 0 | 0 | 107500 | 0 | 26267 | 0 | 774371 | 0 | 250000 | 0 |
| RONALD R WATTS | ||||||||||||||
| VP for Finance | 266114 | 0 | 0 | 0 | 0 | 0 | 36616 | 0 | 22511 | 0 | 325241 | 0 | 0 | 0 |
| MARCIA E MILLER | ||||||||||||||
| Director of Investments | 205904 | 0 | 0 | 0 | 0 | 0 | 26513 | 0 | 10966 | 0 | 243383 | 0 | 0 | 0 |
| MARK R BATES | ||||||||||||||
| Assoc VP for Finance | 159848 | 0 | 0 | 0 | 0 | 0 | 19943 | 0 | 21750 | 0 | 201541 | 0 | 0 | 0 |
| DAVID H STULL | ||||||||||||||
| Dean of Conservatory | 268226 | 0 | 169819 | 0 | 0 | 0 | 107934 | 0 | 16030 | 0 | 562009 | 0 | 157170 | 0 |
| SEAN M DECATUR | ||||||||||||||
| Dean of Arts & Sciences | 227144 | 0 | 0 | 0 | 0 | 0 | 23331 | 0 | 16030 | 0 | 266505 | 0 | 0 | 0 |
| SANDHYA L SUBRAMANIAN | ||||||||||||||
| VP, General Counsel & Secretar | 194965 | 0 | 0 | 0 | 0 | 0 | 20200 | 0 | 10682 | 0 | 225847 | 0 | 0 | 0 |
| WILLIAM E BARLOW | ||||||||||||||
| VP of Devel./Alumni Affairs | 208658 | 0 | 0 | 0 | 0 | 0 | 31211 | 0 | 1738 | 0 | 241607 | 0 | 0 | 0 |
| DEBRA J CHERMONTE | ||||||||||||||
| Dean of Admissions & FinAid | 172415 | 0 | 0 | 0 | 0 | 0 | 25048 | 0 | 4821 | 0 | 202284 | 0 | 0 | 0 |
| DAVID W ORR | ||||||||||||||
| Professor | 205082 | 0 | 0 | 0 | 0 | 0 | 31184 | 0 | 10966 | 0 | 247232 | 0 | 0 | 0 |
| HARRY N HIRSCH | ||||||||||||||
| Professor | 171603 | 0 | 0 | 0 | 0 | 0 | 26359 | 0 | 4825 | 0 | 202787 | 0 | 0 | 0 |
| MICHAEL M NOLAN | ||||||||||||||
| Assoc VP Devel./Dir Princ Gift | 170096 | 0 | 0 | 0 | 0 | 0 | 25373 | 0 | 1034 | 0 | 196503 | 0 | 0 | 0 |
| CLAYTON R KOPPES | ||||||||||||||
| Professor | 169170 | 0 | 0 | 0 | 0 | 0 | 25545 | 0 | 4798 | 0 | 199513 | 0 | 0 | 0 |
| JOHN E BUCHER | ||||||||||||||
| Chief Technology Officer | 162810 | 0 | 0 | 0 | 0 | 0 | 25594 | 0 | 10272 | 0 | 198676 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF BENEFITS, | Identifier |
| Return Reference | PART I, LINE 1A: | ReturnReference |
| Explanation | THE COLLEGE REQUIRES ITS PRESIDENT, MARVIN KRISLOV, TO LIVE ON-CAMPUS AND ACCORDINGLY HAS PROVIDED SUITABLE HOUSING FOR HIM. THE PRESIDENT'S HOME IS USED SUBSTANTIALLY FOR COLLEGE BUSINESS INCLUDING MEETINGS WITH STAFF AND STUDENTS, MEETINGS WITH ALUMNI AND DONORS, AND OTHER COLLEGE-RELATED MATTERS. THE COLLEGE DOES NOT TREAT THE VALUE OF THE HOUSING PROVIDED AS TAXABLE COMPENSATION TO THE PRESIDENT. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (3 entries)
| Bond ReferenceBondReferenceCd | Issuer EINIssuerEIN | CUSIP NumberCUSIPNumber | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|---|---|
| OHIO HIGHER EDUCATIONAL FACILITY COMMISSION | ||||||||
| A | 346846974 | 67756BJN1 | 2003-09-24 | 39842601 | EDUCATIONAL FACILITIES | false | false | false |
| OHIO HIGHER EDUCATIONAL FACILITY COMMISSION | ||||||||
| B | 346846974 | 67756BVH0 | 2008-04-18 | 40000000 | EDUCATIONAL FACILITIES | false | false | false |
| OHIO HIGHER EDUCATIONAL FACILITY COMMISSION | ||||||||
| C | 346849674 | 67756AP55 | 2009-10-01 | 78715883 | EDUCATIONAL FACILITIES | false | false | false |
Form990 Schedule K Part II Form990ScheduleKPartII (3 entries)
| Bond ReferenceBondReferenceCd | Amount RetiredAmountRetired | Amount Bond DefeasedAmountBondDefeased | Total ProceedsTotalProceeds | Amount In Reserve FundAmountInReserveFund | Capitalized InterestCapitalizedInterest | Refunding EscrowRefundingEscrow | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Credit EnhancementCreditEnhancement | Working Capital ExpendituresWorkingCapitalExpenditures | Capital ExpendituresCapitalExpenditures | Other Spent ProceedsOtherSpentProceeds | Amount UnspentAmountUnspent | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 41194265 | 0 | 0 | 11690107 | 351166 | 0 | 0 | 29152792 | 0 | 0 | 2008 | true | false | true | true |
| B | 0 | 0 | 40493331 | 0 | 0 | 0 | 410971 | 17000 | 0 | 40065360 | 0 | 0 | 2011 | false | false | true | true |
| C | 0 | 0 | 78715883 | 0 | 0 | 78007350 | 684258 | 0 | 0 | 0 | 24275 | 0 | 2009 | true | false | true | true |
Form990 Schedule K Part III Form990ScheduleKPartIII (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Engage Bond Counsel ContractsEngageBondCounselContracts | Any Research AgreementsAnyResearchAgreements | Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers | Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI | Total Private Business UseTotalPrivateBusinessUse | Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest | Change In Use Bond Financed PropChangeInUseBondFinancedProp | Remedial Action TakenRemedialActionTaken | Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | false | false | true | true | false | 0.00000 | 0.00000 | 0.00000 | false | false | false | false |
| B | false | false | true | true | false | 0.00000 | 0.00000 | 0.00000 | false | false | false | false |
| C | false | false | false | false | 0.00000 | 0.00000 | 0.00000 | false | false | false | false |
Form990 Schedule K Part IV Form990ScheduleKPartIV (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiled | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Term Of HedgeTermOfHedge | Superintegrated HedgeSuperintegratedHedge | Hedge TerminatedHedgeTerminated | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Business Name Line1NameOfGICProvider/BusinessNameLine1 | Gross Proceeds InvestedGrossProceedsInvested | Written Proc To Monitor ReqsWrittenProcToMonitorReqs | Rebate Not Due YetRebateNotDueYet | Exception To RebateExceptionToRebate | No Rebate DueNoRebateDue |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MORGAN STANLEY | |||||||||||||
| A | true | false | true | 28. | false | false | false | 0 | false | true | |||
| MORGAN STANLEY | |||||||||||||
| B | false | true | true | 40. | false | false | false | 0 | false | true | true | false | false |
| 0 | |||||||||||||
| C | false | false | false | false | 0 | false | true | true | false | false | |||
Form990 Schedule K Part V Form990ScheduleKPartV (3 entries)
| Bond ReferenceBondReferenceCd | Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction |
|---|---|
| A | false |
| B | false |
| C | false |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amount Of Grant | 14000 | AmountOfGrant |
| Type Of Assistance | MERIT AID | TypeOfAssistance |
| Purpose Of Assistance | EDUCATIONAL ASSISTANCE | PurposeOfAssistance |
Form990 Schedule L Part IV Form990ScheduleLPartIV (4 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| STEWART KOHL | |||
| TRUSTEE | 6889451 | INVESTMENT IN RIVERSIDE | false |
| THOMAS COOPER | |||
| TRUSTEE | 10406968 | INVESTMENT IN GMO | false |
| RENEE ROMANO | |||
| SPOUSE OF OFFICER | 92854 | PAYROLL | false |
| JESSICA DOWNS | |||
| SPOUSE OF OFFICER | 45330 | PAYROLL | false |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 14 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 569900 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | APPRAISAL | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Historical Treasures | ArtHistoricalTreasures | |
| Art Fractional Interest | ArtFractionalInterest | |
| Books And Publications | BooksAndPublications | |
| Clothing And Household Goods | ClothingAndHouseholdGoods | |
| Cars And Other Vehicles | CarsAndOtherVehicles | |
| Boats And Planes | BoatsAndPlanes | |
| Intellectual Property | IntellectualProperty |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 152 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 4796749 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities Closely Held Stock | SecuritiesCloselyHeldStock | |
| Securities Prtnrshp Trust Intrsts | SecuritiesPrtnrshpTrustIntrsts | |
| Securities Miscellaneous | SecuritiesMiscellaneous | |
| Qualified Contrib Hist Struct | QualifiedContribHistStruct | |
| Qualified Contrib Other | QualifiedContribOther | |
| Real Estate Residential | RealEstateResidential | |
| Real Estate Commercial | RealEstateCommercial | |
| Real Estate Other | RealEstateOther | |
| Collectibles | Collectibles | |
| Food Inventory | FoodInventory | |
| Drugs And Medical Supplies | DrugsAndMedicalSupplies | |
| Taxidermy | Taxidermy | |
| Historical Artifacts | HistoricalArtifacts | |
| Scientific Specimens | ScientificSpecimens | |
| Archaeological Artifacts | ArchaeologicalArtifacts |
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | MUSICAL INSTRUMENTS | Description |
| Number Of Contributions | 11 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 160000 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | COST/APPRAISAL | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | true | ReviewProcessUnusualNCGifts |
| Third Parties Used | true | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | USE OF THIRD PARTIES, | Identifier |
| Return Reference | PART I, LINE 32B: | ReturnReference |
| Explanation | THE COLLEGE UTILIZES A SECURITIES BROKER TO SELL CERTAIN DONATED SECURITIES. THE FEES CHARGED BY THE BROKER ARE AT OR BELOW FAIR MARKET VALUE. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| REPORTABLE RELATIONSHIPS, | FORM 990, PART VI, LINE 2: | CHESLEY MADDOX-DORSEY, TRUSTEE, AND KOFI LOMOTEY, TRUSTEE, HAVE A FAMILY RELATIONSHIP. |
| FORM 990 REVIEW, | FORM 990, PART VI, LINE 11B: | THE BOARD OF TRUSTEES DELEGATED THE TASK OF REVIEWING FORM 990 TO THE AUDIT COMMITTEE, PURSUANT TO THE COLLEGE'S BY-LAWS AND APPROVED VIA A VOTE OF THE ENTIRE BOARD. AN ELECTRONIC DRAFT COPY OF FORM 990 WAS PROVIDED TO THE AUDIT COMMITTEE IN ADVANCE OF ITS MEETING ON MAY 2, 2014, FOR REVIEW. FOLLOWING THE REVIEW WITH THE OUTSIDE PUBLIC ACCOUNTING FIRM, THE AUDIT COMMITTEE APPROVED FORM 990. AS AN ADDITIONAL LEVEL OF REVIEW AND APPROVAL, THE AUDIT COMMITTEE'S APPROVAL WAS DISCUSSED AT THE EXECUTIVE COMMITTEE MEETING ON MAY 2, 2014, AND THE APPROVAL PROCESS WAS RATIFIED. |
| MONITORING AND ENFORCEMENT OF CONFLICT POLICY, | FORM 990, PART VI, LINE 12C: | All officers, trustees, directors, and key employees are required to disclose at least annually, and within thirty days after a material change, any relationships, positions, or circumstances that they believe could contribute to a conflict of interest, via a disclosure form that is circulated, along with the College's conflict of interest policy, to all such individuals. The General Counsel and Secretary of the College reviews and analyzes any conflicts and maintains copies of disclosure statements. Violations of the conflict of interest policy are communicated to the chair of the audit committee and the controller of the College, investigated by the College, and promptly corrected, including, where applicable, disciplinary action, up to the individual's removal from his or her position. |
| COMPENSATION REVIEW AND APPROVAL, | FORM 990, PART VI, LINE 15: | Pursuant to the College's by-laws, approved via a vote of the full board, the compensation arrangements for the President and officers and key employees are approved in advance through the following process. The Compensation Subcommittee of the Board's Executive Committee organizes and conducts the review of the President as the College's Chief Executive Officer, and makes recommendations to the Executive Committee and the Board concerning the compensation of the President and officers and key employees. The Compensation Subcommittee consists of Trustees without a conflict of interest with respect to the compensation arrangement. In formulating its recommendations, the Compensation Subcommittee obtains and relies upon comparability data regarding the compensation of the President and officers and key employees at similarly situated private colleges and universities. The Subcommittee presents to the Executive Committee its written report and recommendations. The Executive Committee may approve the Subcommittee's report and recommendations or act otherwise, and the Executive Committee's action is then presented to the full Board in executive session for ratification. A written report of the approved compensation determination and the basis for that determination is subsequently filed and preserved with the College's General Counsel and Secretary. |
| AVAILABILITY OF DOCUMENTS, | FORM 990, PART VI, LINE 19: | THE COLLEGE MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ITS AUDITED FINANCIAL STATEMENTS ARE POSTED ON ITS WEB SITE. THE COLLEGE DOES NOT MAKE ITS CONFLICT POLICY AVAILABLE TO THE PUBLIC. |
| OTHER CHANGES IN NET ASSETS, | FORM 990, PART XI, LINE 9: | CHANGE IN INTEREST RATE SWAP LIABILITY: $5,925,450; POST-RETIREMENT BENEFIT OBLIGATION ADJUSTMENT: ($499,257); NET INCOME/LOSS OF AFFILIATES INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS: ($40,920); CHANGE IN NET ASSETS FOR REMOVAL OF AFFILIATES: $25,045; TOTAL ADJUSTMENT: $5,410,318 |
| JOINT VENTURE POLICY, | FORM 990, PART VI, LINE 16B: | THE COLLEGE'S PROCESS REGARDING MAKING INVESTMENTS, INITIATING CAPITAL PROJECTS, AND CREATING NEW SUBSIDIARIES REQUIRES THOROUGH BOARD REVIEW AND APPROVAL. THE COLLEGE HAS REVIEWED WITH ITS BOARD ITS PARTICIPATION IN ITS EXISTING JOINT VENTURES AND ENSURED THAT THE COLLEGE'S TAX-EXEMPT STATUS HAS NOT BEEN COMPROMISED. THE COLLEGE FORMED TWO FOR-PROFIT ENTITIES THAT ARE CURRENTLY TREATED AS "JOINT VENTURES". THESE FOR-PROFIT ENTITIES WERE FORMED TO FACILITATE THE QUALIFICATION FOR AND USE OF HISTORIC AND OTHER TAX CREDITS FOR THE COLLEGE'S APOLLO THEATER BUILDING RENOVATION. APOLLO THEATER HOLDINGS, INC. IS 100% OWNED BY THE COLLEGE, AND APOLLO THEATER, LLC IS 98.8% OWNED BY THE COLLEGE. AS SUCH, THE COLLEGE HAS SUFFICIENT CONTROL TO ENSURE THAT THE FOR-PROFIT ENTITIES OPERATE IN A MANNER THAT FURTHERS THE EXEMPT PURPOSES OF THE COLLEGE. THE COLLEGE FORMALIZED IN A WRITTEN POLICY THESE EXISTING PROCEDURES AND PROCESSES REGARDING ITS PARTICIPATION IN JOINT VENTURES WITH FOR-PROFIT ENTITIES, AND THE POLICY WAS APPROVED BY THE BOARD IN JUNE OF 2013. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (7 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| COLLEGE PROPERTIES OF OBERLIN INC | ||||||||||
| 173 WEST LORAIN STREET | OBERLIN | OH | 44074 | 341658407 | PPTY HOLDING | OH | 501(c)(3) | 11A | OBERLIN COLL | true |
| COLLEGE PROPERTIES OF SOUTHWEST FLORIDA | ||||||||||
| 173 WEST LORAIN STREET | OBERLIN | OH | 44074 | 341568219 | PPTY HOLDING | OH | 501(c)(3) | 11A | OBERLIN COLL | true |
| COLLEGE PROPERTIES OF NORTHERN OHIOINC | ||||||||||
| 173 WEST LORAIN STREET | OBERLIN | OH | 44074 | 340960554 | PPTY HOLDING | OH | 501(c)(3) | 11A | OBERLIN COLL | true |
| OBERLIN SHANSI MEMORIAL ASSOCIATION | ||||||||||
| 173 WEST LORAIN STREET | OBERLIN | OH | 44074 | 340768350 | EDUCATIONAL | OH | 501(c)(3) | 11A | NA | false |
| OBERLIN COLLEGE BROADCASTING INC | ||||||||||
| 70 N PROFESSOR STREET | OBERLIN | OH | 44074 | 263344852 | BROADCAST.ED. | OH | 501(c)(3) | 11A | OBERLIN 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 | ||||||||||
| 535 WEST WILLIAM | ANN ARBOR | MI | 48103 | 381678376 | EDUC.CONSORT. | MI | 501(c)(3) | 11A | NA | false |
Form990 Schedule R Part III Form990ScheduleRPartIII
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | APOLLO THEATER LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 173 WLORAIN ST | AddressLine1 |
| City | OBERLIN | City |
| State | OH | State |
| ZIP Code | 44074 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 453182023 | EIN |
| Primary Activity | RENTAL | PrimaryActivity |
| Legal Domicile State | OH | LegalDomicileState |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | APTHHLDGINC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Predominant Income Type | EXCLUDED | PredominantIncomeType |
| Share Of Total Income | -251863 | ShareOfTotalIncome |
| Share Of EOY Assets | 10683145 | ShareOfEOYAssets |
| Disproportionate Allocations | false | DisproportionateAllocations |
| Code V | $0 | CodeVAmount |
| General Or Managing Partner | true | GeneralOrManagingPartner |
| Percentage Ownership | 0.98800 | PercentageOwnership |
Form990 Schedule R Part IV Form990ScheduleRPartIV (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Type Of EntityTypeOfEntity | Controlled OrgControlledOrg | EINEIN | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Percentage OwnershipPercentageOwnership |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHARITABLE REMAINDER TRUSTS (24) | ||||||||||||
| 173 WEST LORAIN STREET | OBERLIN | OH | 44074 | CHARITABLE TR | OH | OBERLIN COLLEGE | TRUST | false | ||||
| CHARITABLE REMAINDER TRUST (1) | ||||||||||||
| 173 WEST LORAIN STREET | OBERLIN | OH | 44074 | CHARITABLE TR | WA | OBERLIN COLLEGE | TRUST | false | ||||
| APOLLO THEATER HOLDINGS INC | ||||||||||||
| 173 W LORAIN ST | OBERLIN | OH | 44074 | HOLDING CO. | OH | OBERLIN COLLEGE | C CORP. | true | 453181852 | -291457 | 3463850 | 1.00000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | true | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | true | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | APOLLO THEATER HOLDINGS INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | D | TransactionType |
| Amount Involved | 1250000 | AmountInvolved |
| Method Of Amt Determination | FMV | MethodOfAmtDetermination |
Comments