2026-05-13T13:18:39+00:00 2025-06-30 350921680 CROWE LLP 4801 Olympia Park Plaza Suite 4000 Louisville KY 402412098 990 2024-07-01 356014491 Earlham Foundation EARL 7659831200 801 National Road West Richmond IN 47374 CARRIE ERVIN ASSISTANT TREASURER 2026-05-13 true Rachel Spurlock P00520729 5023263996 2026-05-13 2024 2025-03-06 01:10:19Z Tania Deng 801 National Road West Richmond IN 47374 84439437 false X N/A X 1931 IN Receives and holds gifts made to Earlham College, Inc. 9 8 0 8 1906282 701936 1953345 4114577 0 3697185 16873676 0 5650530 20988253 24336906 27327898 0 0 0 0 742667 779485 25079573 28107383 -19429043 -7119130 414847008 427414670 158601586 152246745 256245422 275167925 Earlham Foundation receives and holds permanently restricted gifts made to Earlham College, Inc. (including the Earlham School of Religion). The Foundation invests these funds and releases quarterly distributions of earnings to Earlham College, Inc. and Earlham School of Religion to support their operations. false false 28107383 27327898 0 Managing the investment portfolio for endowed and quasi-endowed funds for the benefit of Earlham College, Inc. and Earlham School of Religion, a program thereof. 28107383 true true false false false false false false false true false true false false true true false true false false true false false false false false false true false true false false false false false false false false false false false false false false false true false false false false true 0 0 0 true true false false false false false false false false false false false X 9 8 false false false false false true true true true false false false true true true true true true false false false false CA IN X CARRIE ERVIN 7659831200 801 National Road West Richmond IN 47374 Carrie D Ervin Secretary/Treasurer 5.0 45.0 X X 0 153480 53530 Larry Martin Vice President 5.0 0 X X 0 0 0 Tania Deng President 5.0 0 X X 0 0 0 Alan Scantland Director 2.0 2.0 X 0 0 0 Chase Slaughter Director (beg Jan 2025) 2.0 0 X 0 0 0 Fred Mills Director 2.0 0 X 0 0 0 Jim Donahue Director (until Dec 2024) 2.0 0 X 0 0 0 Kirk Wright Director (beg Jan 2025) 2.0 0 X 0 0 0 Marion Shore Director (until Dec 2024) 2.0 0 X 0 0 0 Mark Newlin Director 2.0 0 X 0 0 0 Melissa Moye Director (beg Jan 2025) 2.0 2.0 X 0 0 0 Tom Johnson Director (until Dec 2024) 2.0 0 X 0 0 0 Lianne Warner Associate Controller/Assist. Secretary (until Oct 2024), Controller/Assist. Treasurer 18.0 32.0 X 0 87187 45916 Michael Deibel Assistant Secretary (beg Oct 2024) 5.0 45.0 X 0 137011 15081 Stacy L Davidson Former Treasurer/Secretary 0.0 0.0 X 0 182649 16366 0 560327 130893 0 true true false Prime Buchholz LLC 273 Corporate Drive Suite 250 Portsmouth NH 03801 Investment Services 426601 Acadian Asset Management LLC 260 Franklin Street Boston MA 02110 Investment Services 204768 2 4114577 4114577 0 0 0 0 0 4702263 1906282 2795981 0 0 75622597 63451184 12171413 0 12171413 12171413 0 0 0 0 0 20988253 0 1906282 14967394 27327898 27327898 779485 779485 0 0 0 0 0 0 0 0 28107383 28107383 0 0 30114841 32715672 0 0 0 0 0 0 0 0 123062509 118804054 261669658 275894944 0 0 0 414847008 427414670 0 0 158601586 152246745 158601586 152246745 X 256245422 275167925 256245422 275167925 414847008 427414670 -7119130 26041633 0 X false true true false X X 1 Earlham College Inc 350868073 2 true 27327898 0 1 27327898 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 416198021 4114577 43099105 35579134 427832569 419497008 1953345 37284312 42536644 416198021 426217096 1637480 27906326 36263894 419497008 474820554 3505193 -22232530 29876121 426217096 380029047 2895420 127436716 35540629 474820554 0.0696 0.9304 0.0 false false Closely-held equity interests Financial derivatives Other - Domestic/International Equities 37122605 F Other - Alternative Investments 238772339 F 275894944 Federal Income Taxes Due to Related Organization 152246745 152246745 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part V, Line 4 Intended uses of endowment funds Earlham's endowment funds are used to support the educational programs of the College. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Earlham College, Inc. is exempt from federal income taxes under Section 501 (c)(3) of the U.S. Internal Revenue Code and a similar provision of state law. During November 2016, the Foundation became exempt from federal income taxes under Section 501 (c)(3) of the U.S. Internal Revenue Code and a similar provision of state law. The Foundation has been classified as a public organization, which is not a private foundation under Section 509(a) of the code. This exemption has a retrospective effective date of June 11, 2014. The Foundation was previously exempt under Section 501 (c)(2) of the U.S. Internal Revenue Code as a title holding company and a similar provision of state law. However, the College and Foundation are subject to federal income tax on any unrelated business taxable income. The College and Foundation are not considered to be private foundations. Current accounting standards require the College to disclose the amount of potential benefit or obligation to be realized as a result of an examination performed by a taxing authority. For the years ended June 30, 2025 and 2024, management has determined that the College does not have any tax positions that result in any uncertainties regarding the possible impact on the College's financial statements. The College does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The College recognizes interest and/or penalties related to income tax matters in income tax expense. The College did not have any amounts accrued for interest and penalties at June 30, 2025 or 2024. At June 30, 2025 and 2024, the College had accrued a net investment income excise tax liability of $500,000 and $350,000, respectively. Central America and the Caribbean 0 0 Investments 17677583 0 0 0 0 0 0 17677583 0 17677583 true false true true true false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual true Earlham College Inc 801 National Road West Richmond IN 47374 350868073 501(c)(3) 27327898 General Support 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds All grants are made solely to the organization's parent, Earlham College, Inc., for educational purposes. false false false false false false false false false Stacy L Davidson Former Treasurer/Secretary 0 182649 0 0 0 0 0 9653 0 6713 0 199015 0 0 Carrie D Ervin Secretary/Treasurer 0 153480 0 0 0 0 0 13776 0 39754 0 207010 0 0 Michael Deibel Assistant Secretary (beg Oct 2024) 0 137011 0 0 0 0 0 11196 0 3885 0 152092 0 0 Form 990, Part VI, Line 15 Process to Determine Compensation The Earlham Foundation does not compensate any officers, directors, or key employees. Compensation reported on Form 990, Part VII and Schedule J is paid by a related organization, Earlham College, Inc. Therefore, these questions are answered no in accordance with the instructions. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee consists of the President, Vice President, Secretary and Treasurer of the Corporation. The Executive Committee has the authority of the Board of Directors in the management of the Corporation's affairs during intervals between the meetings of the Board of Directors. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Western Yearly Meeting of the Religious Society of Friends, Plainfield, Indiana has the power to nominate two Directors to the organization's governing body. Additionally, the Earlham College Board of Trustees has the power to nominate six Directors to the organization's governing body. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders The Earlham College Board of Trustees must approve the organization's Investment Policy Statement. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is prepared by an independent CPA firm. The Assistant Secretary, Assistant Treasurer, and Secretary/Treasurer perform a detailed review. A copy of the Form 990 is provided to each member of the full governing body prior to its filing. Form 990, Part VI, Line 12c Conflict of interest policy The Foundation's conflict of interest policy requires that officers and directors disclose any situations that may result in a conflict of interest or have the appearance of a conflict of interest. Questionnaires must be completed annually but updated sooner if a person's situation changes. Disclosures are summarized and reviewed by the audit committee of the Earlham College Board of Trustees. If an officer or director has a conflict, they will not participate in the decision-making process. Form 990, Part VI, Line 19 Required documents available to the public The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part XII, Line 2c Audit Committee The organization's audit committee assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year. Earlham College Inc 801 National Road West Richmond IN 47374 350868073 Education IN 501(c)(3) 2 NA false false true true false false false false false false false false false false true true true true false false