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OBERLIN COLLEGE: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
OBERLIN COLLEGE (EIN 34-0714363)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-04-07
IRS object ID
202540979349300224
Schema version
2023v6.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-04-07T17:38:40+00:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN440160260PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Forvis Mazars LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1111 E Wayne Street Suite 600AddressLine1Txt
CityFort WayneCityNm
State AbbreviationINStateAbbreviationCd
ZIP46802ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN340714363EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Oberlin CollegeBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlOBERBusinessNameControlTxt
Phone4407758460PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1173 W Lorain St Controllers OfficeAddressLine1Txt
CityOberlinCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44074ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonApril HernerPersonNm
Person TitleVP for Finance & AdminPersonTitleTxt
Phone4407758460PhoneNum
Signature2025-04-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLauren DentonPreparerPersonNm
PTINP01571860PTIN
Phone2604604000PhoneNum
Preparation2024-11-15PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1REBECCA VAZQUEZ-SKILLINGSBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line170 N Professor StAddressLine1Txt
CityOberlinCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44074ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$550,422,822GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.oberlin.eduWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1834FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionSEE SCHEDULE OActivityOrMissionDesc
Voting Members Governing Body30VotingMembersGoverningBodyCnt
Voting Members Independent29VotingMembersIndependentCnt
Total Employee2915TotalEmployeeCnt
Total Volunteers546TotalVolunteersCnt
Total Gross UBI$2,300,862TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$22,149,581PYContributionsGrantsAmt
CY Contributions Grants$131,374,995CYContributionsGrantsAmt
PY Program Service Revenue$239,363,260PYProgramServiceRevenueAmt
CY Program Service Revenue$246,058,589CYProgramServiceRevenueAmt
PY Investment Income$82,463,763PYInvestmentIncomeAmt
CY Investment Income$90,290,051CYInvestmentIncomeAmt
PY Other Revenue$6,370PYOtherRevenueAmt
CY Other Revenue$49,970CYOtherRevenueAmt
PY Total Revenue$343,982,974PYTotalRevenueAmt
CY Total Revenue$467,773,605CYTotalRevenueAmt
PY Grants And Similar Paid$97,538,186PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$103,432,203CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$105,661,517PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$108,737,769CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$5,681,088CYTotalFundraisingExpenseAmt
PY Other Expenses$105,946,576PYOtherExpensesAmt
CY Other Expenses$108,720,282CYOtherExpensesAmt
PY Total Expenses$309,146,279PYTotalExpensesAmt
CY Total Expenses$320,890,254CYTotalExpensesAmt
PY Revenues Less Expenses$34,836,695PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$146,883,351CYRevenuesLessExpensesAmt
Total Assets BOY$1,896,950,617TotalAssetsBOYAmt
Total Assets EOY$2,117,814,822TotalAssetsEOYAmt
Total Liabilities BOY$447,683,177TotalLiabilitiesBOYAmt
Total Liabilities EOY$470,490,305TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,449,267,440NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,647,324,517NetAssetsOrFundBalancesEOYAmt
MissionOberlin College and Conservatory educate students for lives of intellectual, musical and artistic rigor and breadth, sustained inquiry, creativity and innovation, and leadership. Oberlin aims to prepare graduates with the knowledge, skills, and perspectives essential to confront complex issues and to create change and value in the world. Oberlin is committed to educational access and opportunity, embraces a diverse and inclusive residential learning environment defined by a free and respectful exchange of ideas, and shares an enduring commitment to a sustainable and just society.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$299,643,477ExpenseAmt
Grant$103,432,203GrantAmt
Revenue$246,058,589RevenueAmt
DescOberlin College is a liberal arts institution made up of the College of Arts & Sciences and the Conservatory of Music. The College served 2,950 full-time equivalent undergraduate students, awarding scholarships to 2,863 of them. The average student received $33,490 in financial aid. The College is essentially residential. The balance of the student body is housed in private off-campus housing within the City of Oberlin, Ohio.Desc
Total Program Service Expenses$299,643,477TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtYes (true)CollectionsOfArtInd
Credit CounselingYes (true)CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsYes (true)MoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsYes (true)TaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionYes (true)DeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntYes (true)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (true)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document4078IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee2915EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtYes (true)SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members30GoverningBodyVotingMembersCnt
Independent Voting Member29IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1April HernerBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4407758460PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1173 W Lorain St Controllers OfficeAddressLine1Txt
CityOberlinCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44074ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (50 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
CARMEN AMBAR
PRESIDENT40.00Yes (X)Yes (X)$1,182,298$0$280,874
CHARLENE DREW JARVIS
TRUSTEE2.00.0Yes (X)$0$0$0
CHESLEY Maddox-Dorsey
TRUSTEE4.00.0Yes (X)$0$0$0
CHUCK BIRENBAUM
TRUSTEE2.00.0Yes (X)$0$0$0
CYNTHIA HOGAN
TRUSTEE2.00.0Yes (X)$0$0$0
DAVID E SHIPLEY
TRUSTEE2.00.0Yes (X)$0$0$0
DAVID S KRISCHER
TRUSTEE4.00.0Yes (X)$0$0$0
ED HELMS
TRUSTEE2.00.0Yes (X)$0$0$0
ELIZABETH Barajas-Romn
TRUSTEE2.00.0Yes (X)$0$0$0
ERIC R KATZMAN
TRUSTEE2.00.0Yes (X)$0$0$0
FRANCISCO X DOMINGUEZ
TRUSTEE2.00.0Yes (X)$0$0$0
GEORGIA YUAN
TRUSTEE4.00.0Yes (X)$0$0$0
Hozefa Lokhandwala
TRUSTEE4.00.0Yes (X)$0$0$0
Isabel Tadmiri
TRUSTEE2.00.0Yes (X)$0$0$0
JACOB A GAYLE
TRUSTEE2.00.0Yes (X)$0$0$0
JULIA STEYN
TRUSTEE2.00.0Yes (X)$0$0$0
KOFI ASARE
TRUSTEE2.00.0Yes (X)$0$0$0
LEANNE C WAGNER
TRUSTEE4.00.0Yes (X)$0$0$0
LEE KOONCE
TRUSTEE2.00.0Yes (X)$0$0$0
LILLIE JOHNSON EDWARDS
Board Vice Chair8.00.0Yes (X)$0$0$0
LISA YVETTE WALLER
TRUSTEE2.00.0Yes (X)$0$0$0
MAGHAN KEITA
TRUSTEE2.00.0Yes (X)$0$0$0
MENNA DEMESSIE
TRUSTEE2.00.0Yes (X)$0$0$0
MINSOK PAK
TRUSTEE2.00.0Yes (X)$0$0$0
MOLLY HORST RAPHAEL
TRUSTEE4.00.0Yes (X)$0$0$0
ROBIN S BLACK
TRUSTEE2.00.0Yes (X)$0$0$0
SEAN P GAVIN
TRUSTEE4.00.0Yes (X)$0$0$0
Srimoyi Gunja SARKAR
TRUSTEE2.00.0Yes (X)$0$0$0
STEVE J DOLCEMASCHIO
TRUSTEE4.00.0Yes (X)$0$0$0
T CHRIS CANAVAN
Board Chair8.00.0Yes (X)$0$0$0
DAVID HERTZ
Chief of Staff & Strategy Officer40.00Yes (X)$223,530$0$56,442
DAVID KAMITSUKA
DEAN OF ARTS & SCIENCES40.00Yes (X)$276,332$0$113,637
JOSHUA JENSEN
Vice President, Communications40.00Yes (X)$203,810$0$32,813
JULIENNE MELVIN
Associate Vice President for Finance and Administration40.06.0Yes (X)$178,655$0$53,355
KAREN GOFF
Vice President and Dean of Students40.00Yes (X)$249,726$0$115,214
MANUEL CARBALLO
Vice President/Dean of Admissions & Financial Aid40.00Yes (X)$247,710$0$70,467
MATTHEW LAHEY
Vice President, Gen Counsel & Secretary40.00Yes (X)$280,131$0$70,303
MICHAEL GRZESIAK
Vice President, Advancement40.00Yes (X)$278,741$0$61,647
NATALIE WINKELFOOS
Director Athletics & Physical Ed; Assoc VP Ath40.00Yes (X)$212,876$0$44,264
REBECCA VAZQUEZ-SKILLINGS
Vice President for Finance and Administration40.04.0Yes (X)$290,622$0$73,313
WILLIAM QUILLEN
DEAN OF CONSERVATORY40.00Yes (X)$263,089$0$73,878
JOSEPH VITALE JR
CHIEF HUMAN RESOURCES OFFICER40.00$206,829$0$38,647Yes (X)
JUN YANG
CHIEF INVESTMENT OFFICER40.00$869,917$0$84,457Yes (X)
KEVIN BROWN
CHIEF FACILITIES OFFICER40.04.0$225,200$0$22,793Yes (X)
MARCEL MUTSINDASHYAKA
Chief Information Officer40.00$225,244$0$41,596Yes (X)
JEFFERY WITMER
PROFESSOR40.00$209,086$0$48,151Yes (X)
JOHN DUCA
PROFESSOR40.00$239,644$0$23,915Yes (X)
KATARZYNA KARAPUDA
Associate Director of Investments40.00$258,632$0$21,494Yes (X)
MARC BLECHER
James Monroe Professor40.00$193,027$0$48,145Yes (X)
PETER SLOWIK
Professor40.00$211,700$0$21,740Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$6,526,799TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$1,397,145TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K142IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
M A Mortenson Company
700 MEADOW LN NORTHMINNEAPOLISMN55422CONSTRUCTION SERVICES$58,290,190
GILBANE BUILDING COMPANY
7 JACKSON WALKWAYPROVIDENCERI02903CONSTRUCTION SERVICES$26,035,989
AVI FOODSYSTEMS INC
2590 ELM RDWARRENOH44483DINING SERVICES$14,630,265
SHOOK CONSTRUCTION CO
2000 W DOROTHY LANEMORAINEOH45439CONSTRUCTION SERVICES$5,202,504
ENCORE ONE LLC
65 KINGSTON AVECOLUMBUSOH43207CLEANING SERVICES$4,596,786
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K69CntrctRcvdGreaterThan100KCnt
Government Grants$4,464,516GovernmentGrantsAmt
All Other Contributions$126,910,479AllOtherContributionsAmt
Noncash Contributions$2,660,993NoncashContributionsAmt
Total Contributions$131,374,995TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Tuition and Fees900099$193,802,982$193,802,982
Residential & Dining Services900099$48,719,954$48,719,954
Educational Activities900099$2,299,058$2,299,058
Summer Conference Program900099$907,744$907,744
Auxiliary Services900099$328,851$328,851

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$246,058,589TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,989,657TotalRevenueColumnAmt
Unrelated Business Revenue$2,300,862UnrelatedBusinessRevenueAmt
Exclusion$4,688,795ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$124,045RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$74,075RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$49,970RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$49,970TotalRevenueColumnAmt
Exclusion$49,970ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$165,875,536SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$82,575,142SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$83,300,394SecuritiesAmt
Other$0OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$83,300,394TotalRevenueColumnAmt
Exclusion$83,300,394ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$467,773,605TotalRevenueColumnAmt
Related Or Exempt Func Income$246,058,589RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$2,300,862UnrelatedBusinessRevenueAmt
Exclusion$88,039,159ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$237,502TotalAmt
Program Services$237,502ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$91,800,634TotalAmt
Program Services$91,800,634ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$11,394,067TotalAmt
Program Services$11,394,067ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$5,749,094TotalAmt
Program Services$2,994,436ProgramServicesAmt
Management And General$2,415,141ManagementAndGeneralAmt
Fundraising$339,517FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$75,838,775TotalAmt
Program Services$69,068,413ProgramServicesAmt
Management And General$3,713,197ManagementAndGeneralAmt
Fundraising$3,057,165FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$6,165,491TotalAmt
Program Services$5,615,079ProgramServicesAmt
Management And General$301,873ManagementAndGeneralAmt
Fundraising$248,539FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$15,279,254TotalAmt
Program Services$13,974,209ProgramServicesAmt
Management And General$657,598ManagementAndGeneralAmt
Fundraising$647,447FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$5,705,155TotalAmt
Program Services$5,195,838ProgramServicesAmt
Management And General$279,334ManagementAndGeneralAmt
Fundraising$229,983FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,137,605TotalAmt
Management And General$2,137,605ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$263,430TotalAmt
Management And General$263,430ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$2,476,064TotalAmt
Management And General$2,476,064ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$463,349TotalAmt
Program Services$441,172ProgramServicesAmt
Management And General$4,695ManagementAndGeneralAmt
Fundraising$17,482FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$17,286,461TotalAmt
Program Services$16,533,907ProgramServicesAmt
Management And General$671,862ManagementAndGeneralAmt
Fundraising$80,692FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,119,179TotalAmt
Program Services$2,119,179ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$9,266,337TotalAmt
Program Services$9,266,337ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$3,634,892TotalAmt
Program Services$2,795,926ProgramServicesAmt
Management And General$518,947ManagementAndGeneralAmt
Fundraising$320,019FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$6,585,032TotalAmt
Program Services$6,585,032ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$24,015,334TotalAmt
Program Services$24,015,334ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,475,386TotalAmt
Program Services$2,475,386ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Other Expenses$16,470,458$13,604,271$2,125,943$740,244
Facilities Expense$10,296,943$10,296,943
Study Away Programs$4,414,009$4,414,009
Instruction Expense$4,081,914$4,081,914

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,733,889TotalAmt
Program Services$2,733,889ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$320,890,254TotalAmt
Program Services$299,643,477ProgramServicesAmt
Management And General$15,565,689ManagementAndGeneralAmt
Fundraising$5,681,088FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$142,986,537BOYAmt
EOY$91,714,809EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$78,989,001BOYAmt
EOY$110,731,406EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$18,252,459BOYAmt
EOY$115,876,786EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$7,504,146BOYAmt
EOY$7,786,455EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$13,147,366BOYAmt
EOY$13,147,366EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$138,410BOYAmt
EOY$22,546EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,277,728BOYAmt
EOY$1,576,517EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,070,153,153LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$523,551,283LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$459,428,328BOYAmt
EOY$546,601,870EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$693,127,253BOYAmt
EOY$752,997,034EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$475,641,953BOYAmt
EOY$472,012,202EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$5,457,436BOYAmt
EOY$5,347,831EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,896,950,617BOYAmt
EOY$2,117,814,822EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$37,651,737BOYAmt
EOY$31,542,971EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$86,550BOYAmt
EOY$403EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$188,592,681BOYAmt
EOY$217,195,908EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$16,547,651BOYAmt
EOY$16,845,365EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$191,618,654BOYAmt
EOY$191,670,897EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13,185,904BOYAmt
EOY$13,234,761EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$447,683,177BOYAmt
EOY$470,490,305EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$273,649,218BOYAmt
EOY$329,553,567EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,175,618,222BOYAmt
EOY$1,317,770,950EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,449,267,440BOYAmt
EOY$1,647,324,517EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,896,950,617BOYAmt
EOY$2,117,814,822EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$146,883,351ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$17,721,612NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$33,452,114OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$38,912,972CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$24,872,184CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$59,057,174CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$22,149,581CurrentTaxYearMinus1YearAmt
Current Tax Year$131,374,995CurrentTaxYearAmt
Total$276,366,906TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$38,912,972CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$24,872,184CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$59,057,174CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$22,149,581CurrentTaxYearMinus1YearAmt
Current Tax Year$131,374,995CurrentTaxYearAmt
Total$276,366,906TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$106,109,175SubstantialContributorsTotAmt
Public Support Total170$170,257,731PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,623,579CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,213,195CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,116,001CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,206,821CurrentTaxYearMinus1YearAmt
Current Tax Year$7,063,669CurrentTaxYearAmt
Total$22,223,265TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$298,590,171TotalSupportAmt
Gross Receipts Rltd Activities$1,104,303,472GrossReceiptsRltdActivitiesAmt
Public Support CY1700.5702PublicSupportCY170Pct
Public Support PY1700.8171PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

FieldValueIRS element (for citing)
Revenues Included$2,660,993RevenuesIncludedAmt
Assets Included$7,308,113AssetsIncludedAmt
FieldValueIRS element (for citing)
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Coll Used Scholarly RsrchYes (X)CollUsedScholarlyRsrchInd
Collection Used PreservationYes (X)CollectionUsedPreservationInd
Coll Used Loan Or Exch ProgYes (X)CollUsedLoanOrExchProgInd
Solicited Assets SalefalseSolicitedAssetsSaleInd
Agent Trustee EtcfalseAgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (true)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,199,092,191BeginningYearBalanceAmt
Contributions$25,363,322ContributionsAmt
Investment Earnings Or Losses$96,807,115InvestmentEarningsOrLossesAmt
Grants Or Scholarships$18,604,639GrantsOrScholarshipsAmt
Other Expenditures$32,030,838OtherExpendituresAmt
Administrative Expenses$162,205AdministrativeExpensesAmt
End Year Balance$1,270,464,946EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,183,221,375BeginningYearBalanceAmt
Contributions$5,877,420ContributionsAmt
Investment Earnings Or Losses$58,594,298InvestmentEarningsOrLossesAmt
Grants Or Scholarships$17,317,705GrantsOrScholarshipsAmt
Other Expenditures$31,133,646OtherExpendituresAmt
Administrative Expenses$149,551AdministrativeExpensesAmt
End Year Balance$1,199,092,191EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,272,387,575BeginningYearBalanceAmt
Contributions$13,198,124ContributionsAmt
Investment Earnings Or Losses-$59,675,830InvestmentEarningsOrLossesAmt
Grants Or Scholarships$15,819,613GrantsOrScholarshipsAmt
Other Expenditures$26,541,295OtherExpendituresAmt
Administrative Expenses$327,586AdministrativeExpensesAmt
End Year Balance$1,183,221,375EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$936,576,784BeginningYearBalanceAmt
Contributions$6,310,791ContributionsAmt
Investment Earnings Or Losses$389,894,040InvestmentEarningsOrLossesAmt
Grants Or Scholarships$12,922,545GrantsOrScholarshipsAmt
Other Expenditures$47,155,747OtherExpendituresAmt
Administrative Expenses$315,748AdministrativeExpensesAmt
End Year Balance$1,272,387,575EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$924,604,230BeginningYearBalanceAmt
Contributions$9,001,895ContributionsAmt
Investment Earnings Or Losses$43,567,725InvestmentEarningsOrLossesAmt
Grants Or Scholarships$12,181,881GrantsOrScholarshipsAmt
Other Expenditures$28,205,834OtherExpendituresAmt
Administrative Expenses$209,351AdministrativeExpensesAmt
End Year Balance$936,576,784EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.1504BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.2805PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.5691TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,152,623OtherCostOrOtherBasisAmt
Book Value$8,152,623BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$748,020,679OtherCostOrOtherBasisAmt
Depreciation$308,711,053DepreciationAmt
Book Value$439,309,626BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$266,309,580OtherCostOrOtherBasisAmt
Depreciation$214,840,230DepreciationAmt
Book Value$51,469,350BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$47,670,271InvestmentCostOrOtherBasisAmt
Book Value$47,670,271BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$546,601,870TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (3 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
Funds Held in Trust by Others$20,737,202F
Natural Resources Investments$12,260,693F
Venture Capital and Other Alternative Investments$439,014,307F
FieldValueIRS element (for citing)
Total Book Value Securities$472,012,202TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescAnnuity ObligationDesc
Amt$13,234,761Amt
FieldValueIRS element (for citing)
Total Liability$13,234,761TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule D, Part III, Line 1aThe 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.
Schedule D, Part III, Line 4 Collections of art - description of collectionsThe 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.
Schedule D, Part IV, Line 2b Explanation of escrow agreementIn addition to funds from student organizations, the College maintains agency funds for various purposes including fellowships funded by outside foundations.
Schedule D, Part V, Line 4 Intended uses of endowment fundsOberlin 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.
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnoteThe 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 an uncertain tax position 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 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, 2024, the College's income tax years from 2019 and thereafter remain subject to examination by the Internal Revenue Service, as well as various state and local taxing authorities.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICYThe College publicizes 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.
Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENTOberlin 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

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (21 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtRegion Total ExpendituresRegionTotalExpendituresAmtSpecific Services ProvidedSpecificServicesProvidedTxt
Central America and the Caribbean00Investments$290,714,343
Europe (Including Iceland and Greenland)00Investments$61,177,177
North America (Canada & Mexico only)00Investments$7,705,267
Central America and the Caribbean00Program Services$31,500STUDY ABROAD PROGRAMS
East Asia and the Pacific00Program Services$260,414STUDY ABROAD PROGRAMS
Europe (Including Iceland and Greenland)00Program Services$1,663,495STUDY ABROAD PROGRAMS
Middle East and North Africa00Program Services$80,532STUDY ABROAD PROGRAMS
North America (Canada & Mexico only)00Program Services$65,998STUDY ABROAD PROGRAMS
Russia and Neighboring States00Program Services$74,869STUDY ABROAD PROGRAMS
South America00Program Services$96,673STUDY ABROAD PROGRAMS
Sub-Saharan Africa00Program Services$96,213STUDY ABROAD PROGRAMS
South Asia00Program Services$8,189STUDY ABROAD PROGRAMS
Central America and the Caribbean00Program Services$441,454GRANTMAKING
East Asia and the Pacific00Program Services$4,971,714GRANTMAKING
Europe (Including Iceland and Greenland)00Program Services$1,351,321GRANTMAKING
Middle East and North Africa00Program Services$240,458GRANTMAKING
North America (Canada & Mexico only)00Program Services$537,664GRANTMAKING
Russia and Neighboring States00Program Services$475,108GRANTMAKING
South America00Program Services$861,130GRANTMAKING
Sub-Saharan Africa00Program Services$1,268,833GRANTMAKING
South Asia00Program Services$1,246,385GRANTMAKING
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$368,979,617SubtotalSpentAmt
Continuation Spent$4,389,120ContinuationSpentAmt
Total Spent$373,368,737TotalSpentAmt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (9 entries)

Type Of AssistanceTypeOfAssistanceTxtRegionRegionTxtRecipientRecipientCntCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxt
SCHOLARSHIPSCentral America and the Caribbean9$441,454CREDIT TO ACCOUNT
SCHOLARSHIPSEast Asia and the Pacific141$4,971,714CREDIT TO ACCOUNT
SCHOLARSHIPSEurope (Including Iceland and Greenland)25$1,351,321CREDIT TO ACCOUNT
SCHOLARSHIPSMiddle East and North Africa4$240,458CREDIT TO ACCOUNT
SCHOLARSHIPSNorth America (Canada & Mexico only)15$537,664CREDIT TO ACCOUNT
SCHOLARSHIPSRussia and Neighboring States6$475,108CREDIT TO ACCOUNT
SCHOLARSHIPSSouth America13$861,130CREDIT TO ACCOUNT
SCHOLARSHIPSSub-Saharan Africa17$1,268,833CREDIT TO ACCOUNT
SCHOLARSHIPSSouth Asia22$1,246,385CREDIT TO ACCOUNT
FieldValueIRS element (for citing)
Transfer To Foreign CorpYes (true)TransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipYes (true)ForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipYes (true)ForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule F, Part I, Line 2 Procedures for monitoring use of grant fundsThe 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.
Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statementsCENTRAL AMERICA AND THE CARIBBEAN-Cash; EAST ASIA AND THE PACIFIC-Cash; EUROPE (INCLUDING ICELAND AND GREENLAND)-Cash; MIDDLE EAST AND NORTH AFRICA-Cash; NORTH AMERICA (CANADA & MEXICO ONLY)-Cash; RUSSIA AND NEIGHBORING STATES-Cash; SOUTH AMERICA-Cash; SOUTH ASIA-Cash; SUB-SAHARAN AFRICA-Cash
Schedule F, Part III Method used to account for expenditures on org's financial statementsCENTRAL AMERICA AND THE CARIBBEAN - EAST ASIA AND THE PACIFIC - EUROPE (INCLUDING ICELAND AND GREENLAND) - MIDDLE EAST AND NORTH AFRICA - NORTH AMERICA (CANADA & MEXICO ONLY) - RUSSIA AND NEIGHBORING STATES - SOUTH AMERICA - SOUTH ASIA - SUB-SAHARAN AFRICA -

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtValuation Method UsedValuationMethodUsedDescPurpose Of GrantPurposeOfGrantTxtAddress Line2USAddress/AddressLine2Txt
Oberlin Early Childhood Center
317 East College StreetOberlinOH44074237313925501c3$38,000FMVOECC School Greenhouse
Oberlin Heritage Center
PO Box 455OberlinOH44074346533053Corp$7,096FMVGreen EDGE Fund Grant - Sustainable Climate Control - dual heat pump system73 1/2 S Professor St
City Of Oberlin
85 South Main StreetOberlinOH44074346002073STATE OF OHIO$81,708FMVHydro Energy Grant - OC Match
City Fresh
PO Box 357OberlinOH44074522237568501c3$15,000FMVGreen EDGE Fund Grant - Sustainability Grant - New Farmer Incubator
REwild
PO Box 129AustinTX78767262887967501c3$15,000FMVGreen EDGE Fund Grant - Natural Turf Management Transition Pilot Project
Shagbark Haven LLC
352 West College StOberlinOH44074844271609501c3$15,000FMVGreen EDGE Fund Grant - Sugarbush Ecosystem LandLab
Our Family (Fathers and Mothers)
234 Hemlock DrElyriaOH44035208535326501c3$5,205FMVGreen EDGE Fund Grant - Improving Legion Field Infrastructure Project
FieldValueIRS element (for citing)
Total501c3 Org6Total501c3OrgCnt
Total Other Org1TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmtValuation Method UsedValuationMethodUsedDesc
Scholarships2697$91,749,249Cash
Green Edge Fund Grant19$44,085Cash
Launch U Grant15$7,300Cash

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule I, Part II, Line 1(h)Name of Organization or Government: Western Reserve Land Conservancy (h) Purpose of Grant or Assistance: Green EDGE Fund Grant - Tree Fencing Project and Fund trail improvements and extension of the Oberlin Great South Woods
Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds.The College ensures that its grants of student financial aid are used for the intended educational purpose by applying the awards directly to the students' tuition balances instead of issuing checks. The College also makes entrepreneurial and environmental grants through its Launch U Program and Green EDGE Fund. Potential grantees submit applications for the grants, and after a rigorous review process, grants are awarded. Grantees are required to submit reports which indicate how the grant funds were spent.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Housing Allowance Or ResidenceYes (X)HousingAllowanceOrResidenceInd
Written Policy Ref T And E ExpnssYes (true)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (true)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (true)SupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (21 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
CARMEN AMBAR
PRESIDENT$618,090$0$554,146$0$10,062$0$138,203$0$142,671$0$1,463,172$0$100,000$0
JULIENNE MELVIN
Associate Vice President for Finance and Administration$177,526$0$0$0$1,129$0$19,277$0$34,078$0$232,010$0$0$0
MANUEL CARBALLO
Vice President/Dean of Admissions & Financial Aid$247,440$0$0$0$270$0$23,076$0$47,391$0$318,177$0$0$0
KAREN GOFF
Vice President and Dean of Students$249,312$0$0$0$414$0$21,945$0$93,269$0$364,940$0$0$0
DAVID HERTZ
Chief of Staff & Strategy Officer$222,342$0$0$0$1,188$0$22,841$0$33,601$0$279,972$0$0$0
JOSHUA JENSEN
Vice President, Communications$203,540$0$0$0$270$0$18,550$0$14,263$0$236,623$0$0$0
DAVID KAMITSUKA
DEAN OF ARTS & SCIENCES$275,144$0$0$0$1,188$0$77,200$0$36,437$0$389,969$0$0$0
WILLIAM QUILLEN
DEAN OF CONSERVATORY$262,909$0$0$0$180$0$22,644$0$51,234$0$336,967$0$0$0
NATALIE WINKELFOOS
Director Athletics & Physical Ed; Assoc VP Ath$212,704$0$0$0$172$0$17,522$0$26,742$0$257,140$0$0$0
REBECCA VAZQUEZ-SKILLINGS
Vice President for Finance and Administration$290,208$0$0$0$414$0$26,448$0$46,865$0$363,935$0$0$0
MATTHEW LAHEY
Vice President, Gen Counsel & Secretary$279,717$0$0$0$414$0$23,338$0$46,965$0$350,434$0$0$0
MICHAEL GRZESIAK
Vice President, Advancement$277,967$0$0$0$774$0$27,146$0$34,501$0$340,388$0$0$0
MARCEL MUTSINDASHYAKA
Chief Information Officer$225,082$0$0$0$162$0$1,433$0$40,163$0$266,840$0$0$0
KEVIN BROWN
CHIEF FACILITIES OFFICER$224,426$0$0$0$774$0$21,954$0$839$0$247,993$0$0$0
JOSEPH VITALE JR
CHIEF HUMAN RESOURCES OFFICER$206,070$0$0$0$759$0$20,990$0$17,657$0$245,476$0$0$0
JUN YANG
CHIEF INVESTMENT OFFICER$475,462$0$393,681$0$774$0$30,400$0$54,057$0$954,374$0$0$0
KATARZYNA KARAPUDA
Associate Director of Investments$205,061$0$53,398$0$173$0$20,677$0$817$0$280,126$0$0$0
JOHN DUCA
PROFESSOR$238,456$0$0$0$1,188$0$23,076$0$839$0$263,559$0$0$0
JEFFERY WITMER
PROFESSOR$207,914$0$0$0$1,172$0$21,134$0$27,017$0$257,237$0$0$0
PETER SLOWIK
Professor$209,593$0$0$0$2,107$0$20,781$0$959$0$233,440$0$0$0
MARC BLECHER
James Monroe Professor$191,334$0$0$0$1,693$0$19,811$0$28,334$0$241,172$0$0$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule J, Part I, Line 1a Housing allowance or residence for personal useThe university president resides in a university owned house as required by contract. The House is located on campus and is used by the president for university functions including Receptions, dinners and other business events. The sect. 119 rules are met and, as a result, The fair market value of this benefit is considered nontaxable compensation to the President. Karen Goff also receives a nontaxable housing allowance out of convenience for the University.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement planThe following individuals participate in a 457(f) plan that is considered a supplemental non-qualified retirement plan. For year ended June 30, 2024 the following employer contributions were made: Carmen Twillie Ambar: $100,000 David Kamitsuka: $49,980

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCdBond Issuer EINBondIssuerEINCUSIPCUSIPNumBond IssuedBondIssuedDtIssue PriceIssuePriceAmtPurposePurposeDescDefeasedDefeasedIndOn Behalf Of IssuerOnBehalfOfIssuerIndPool FinancingPoolFinancingInd
OHEFC Apr 2017 Bonds
A34684967467756DNB82017-04-12$43,220,316Educational Facilities; includes partial advance refunding of Series 2009 (10-1-2009) and new moneyYes (true)falsefalse
OHEFC April 2023A Bond Series
B34684967467756DM602023-05-09$120,898,356Educational Facilities; new money.falsefalsefalse
OHEFC April 2023B Bond Series
C34684967467756DN692023-07-01$31,738,989Educational Facilities; advance refunding of Series 2013 (9-12-2013)falsefalsefalse
OHEFC April 2024 Bond
D3468496742024-04-22$30,000,000Educational Facilities; new money.falsefalsefalse

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCdRetiredRetiredAmtBond DefeasedBondDefeasedAmtTotal ProceedsTotalProceedsAmtIn Reserve FundInReserveFundAmtCapitalized InterestCapitalizedInterestAmtRefunding EscrowRefundingEscrowAmtIssuance Costs From ProceedsIssuanceCostsFromProceedsAmtCredit EnhancementCreditEnhancementAmtWorking Capital ExpendituresWorkingCapitalExpendituresAmtCapital ExpendituresCapitalExpendituresAmtOther Spent ProceedsOtherSpentProceedsAmtUnspentUnspentAmtSubstantial CompletionSubstantialCompletionYrRefunding Tax Exempt BondsRefundingTaxExemptBondsIndRefunding Taxable BondsRefundingTaxableBondsIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintInd
A$2,035,000$3,100,000$43,220,316$0$0$17,424,343$495,973$0$25,300,000$0$0$02020Yes (true)falseYes (true)Yes (true)
B$0$0$120,898,356$0$0$0$898,356$0$0$72,150,304$0$47,849,696falseYes (true)Yes (true)Yes (true)
C$0$0$31,738,989$0$0$0$231,826$0$0$0$31,507,163$02023falseYes (true)Yes (true)Yes (true)
D$0$0$30,000,000$0$0$0$203,750$0$0$0$0$30,000,000falseYes (true)Yes (true)Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCdOwning Bond Financed PropertyOwningBondFinancedPropertyIndAny Lease ArrangementsAnyLeaseArrangementsIndMgmt Contract Bond Fincd PropMgmtContractBondFincdPropIndAny Research AgreementsAnyResearchAgreementsIndPrivate Bus Use By OthersPrivateBusUseByOthersPctPrivate Bus Concerning UBIPrivateBusConcerningUBIPctTotal Private Business UseTotalPrivateBusinessUsePctBond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestIndChange In Use Bond Financed PropChangeInUseBondFinancedPropIndProcs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
Afalsefalsefalsefalse0.00.00.0falsefalseYes (true)
Bfalsefalsefalsefalse0.00.00.0falsefalseYes (true)
Cfalsefalsefalsefalse0.00.00.0falsefalseYes (true)
Dfalsefalsefalsefalse0.00.00.0falsefalseYes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCdForm8038 T FiledForm8038TFiledIndRebate Not Due YetRebateNotDueYetIndException To RebateExceptionToRebateIndNo Rebate DueNoRebateDueIndVariable Rate IssueVariableRateIssueIndHedge Identified In Bks And RecHedgeIdentifiedInBksAndRecIndGross Proceeds Invested In GICGrossProceedsInvestedInGICIndGross Proceeds InvestedGrossProceedsInvestedIndWritten Proc To Monitor ReqsWrittenProcToMonitorReqsInd
AfalseYes (true)falsefalsefalsefalsefalsefalseYes (true)
BfalseYes (true)falsefalsefalsefalsefalsefalseYes (true)
CfalseYes (true)falsefalsefalsefalsefalsefalseYes (true)
DfalseYes (true)falsefalsefalsefalsefalsefalseYes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCdProcedures Corrective ActionProceduresCorrectiveActionInd
AYes (true)
BYes (true)
CYes (true)
DYes (true)

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution5ContributionCnt
Noncash Contributions Rpt F990$130,500NoncashContributionsRptF990Amt
Method Of Determining RevenuesCostMethodOfDeterminingRevenuesTxt

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution57ContributionCnt
Noncash Contributions Rpt F990$2,466,993NoncashContributionsRptF990Amt
Method Of Determining RevenuesMarket valueMethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxIndDescDescContributionContributionCntNoncash Contributions Rpt F990NoncashContributionsRptF990AmtMethod Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)Musical Instruments3$48,500Cost
Yes (X)Academic Equipment1$15,000Cost
FieldValueIRS element (for citing)
Form8283 Received4Form8283ReceivedCnt
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (true)ReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule M, Part I Explanations of reporting method for number of contributionsFormAndLineReferenceDesc
ExplanationArt - Works of art - number of contributions Securities - Publicly traded - number of contributions Other - Musical Instruments number of contributions Other - Academic Equipment number of contributionsExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part I, Line 1Oberlin College and Conservatory educate students for lives of intellectual, musical and artistic rigor and breadth, sustained inquiry, creativity and innovation, and leadership. Oberlin aims to prepare graduates with the knowledge, skills, and perspectives essential to confront complex issues and to create change and value in the world.
Form 990, Part VI, Line 11b Review of form 990 by governing bodyThe 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 the Form 990 was provided to the audit committee for review in advance of its meeting on February 27, 2025. Following the review with the outside accounting firm and receiving the audit committee's approval of the Form 990, the College distributed the Form 990 to the full Board of Trustees prior to filing.
Form 990, Part VI, Line 12c Conflict of interest policyAll 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.
Form 990, Part VI, Line 15a Process to establish compensation of top management officialPursuant to the College's by-laws, approved via a vote of the full Board, the compensation arrangements for the President and select 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 select 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 select 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.
Form 990, Part VI, Line 19 Required documents available to the publicThe College makes its governing documents available to the public upon request. Its audited financial statements are posted on its website. The College does not make its conflict policy available to the public.
Form 990, Part XI, Line 9 Other changes in net assets or fund balancesPost-retirement benefit obligation adjustment - -34808; Settlement Recovery - 30325000; Redesignated funds and other - 1560374; Gain on debt extinguishment - 1601548;
Form 990, Part 1, Line 6, Number of VolunteersThe Alumni Association would not be able to support such a wide range of programs and activities without the dedication and commitment of many alumni. We value the contributions of alumni and encourage them to find a volunteer activity of interest. We offer many ways for alumni to stay engaged and to support the college and our students. Volunteers can: -Get involved with a regional or international club -Recruit new students for Oberlin as an Alumni Admissions Recruiter -Attend an admissions fair or host an admissions gathering. -Become an alumni advisor on our online networking platform, Wisr -Encourage others to make a difference through fundraising as a Class Ambassador -Volunteer for an affinity or chartered group -Serve on the Alumni Leadership Council or a working committee -Serve on a reunion planning committee -Offer summer and Winter Term internships -Serve as a social media ambassador -Host a student intern in their home -Host an event in their home or office
Form 990, Part III, Line 1, Description of Organization Mission:Core values derived from our mission include: - Educational Excellence: The College of Arts and Sciences and Conservatory of Music are committed to educating students to achieve academic and musical excellence in an environment where equity, diversity, and inclusion are a central mode for achieving such excellence. An Oberlin education prepares students for successful lives, careers, and leadership by enabling them to see and develop meaningful connections and integration with all aspects of their Oberlin experience, and with the wider world. The Oberlin Conservatory provides professional education at the highest level, enabling students to reach their greatest potential both as musicians and individuals, and to attain skills and perspectives not only in music, but in other disciplines that will prepare them to become leaders. - Diversity and Community: A diverse residential community is critical to fostering the spectrum of perspectives, interactions, and approaches upon which the most effective teaching and learning depend. - Stewardship: Oberlin seeks life-long engagement with and wise stewardship of the institution by students, parents, faculty, staff, and alumni. - Sustainability: Oberlin remains committed to leadership in environmental sustainability and education.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
College Properties of Oberlin Inc
173 W Lorain StOberlinOH44074341658407Property HoldingOH501(c)(3)Type IOberlin CollegeYes (true)
College Properties of Northern Ohio Inc
173 W Lorain StOberlinOH44074340960554Property HoldingOH501(c)(3)Type IOberlin CollegeYes (true)
Oberlin Shansi Memorial Association
173 W Lorain StOberlinOH44074340768350EducationalOH501(c)(3)Type III-FINAfalse
Oberlin College Broadcasting Inc
70 N Professor StOberlinOH44074263344852Broadcasting EducationOH501(c)(3)Type IOberlin CollegeYes (true)
The Five Colleges of Ohio
209 Chase Avenue Eaton CenterGambierOH43022311440434Educational ConsortiumOH501(c)(3)Type INAfalse
Associated Kyoto Program
173 W Lorain StOberlinOH44074042996114Study Abroad ProgramMA501(c)(3)Type III-FINAfalse
Great Lakes Colleges Association
535 W William StAnn ArborMI48103381678376Educational ConsortiumMI501(c)(3)Type INAfalse

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdEntity TypeEntityTypeTxtControlled OrganizationControlledOrganizationInd
Charitable Remainder Trusts (1)
173 W Lorain StreetOberlinOH44074Charitable TrustNYN/ATrustfalse
Charitable Remainder Trusts (7)
173 W Lorain StreetOberlinOH44074Charitable TrustOHN/ATrustfalse
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (true)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (true)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (true)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
College Properties of Northern Ohio
D$19,375,171FMV
College Properties of Oberlin
J$187,800Cash