2025-05-13T13:20:56+00:00 2024-06-30 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2023-07-01 352158366 Goshen College Inc GOSH 5745357456 1700 South Main Street Goshen IN 46526 REBECCA STOLTZFUS PRESIDENT 5745357180 2025-05-13 true Jennifer Burke P01342224 3128997000 2025-05-13 2023 2025-03-06 01:10:19Z REBECCA STOLTZFUS 1700 South Main Street Goshen IN 46526 56371883 false X www.goshen.edu X 1894 IN Goshen College will cultivate joy, growth and purpose, preparing students to thrive in life, leadership and service. Continued on Schedule O. 14 14 810 34 210859 0 15132971 17171431 31776468 31978945 1352984 3916464 523992 484107 48786415 53550947 15800486 16261320 0 0 18586191 19480251 0 0 514224 14826783 15855036 49213460 51596607 -427045 1954340 207188037 219603612 20599230 20852921 186588807 198750691 Goshen College transforms local and global communities through courageous, creative and compassionate leaders. Shaped by Anabaptist-Mennonite tradition, we integrate academic excellence and real-world experience with active love for God and neighbor. false false 43338381 16261320 31537711 GOSHEN COLLEGE, INC. IS A NATIONALLY-RECOGNIZED LIBERAL ARTS COLLEGE IN NORTHERN INDIANA KNOWN FOR LEADERSHIP IN INTERCULTURAL AND INTERNATIONAL EDUCATION, SUSTAINABILITY AND SOCIAL JUSTICE. THE COLLEGE OFFERS BACHELOR'S DEGREES IN OVER 60 MAJORS AND MINORS, AS WELL AS SELECT GRADUATE DEGREES. THE COLLEGE ENROLLS APPROXIMATELY 695 STUDENTS AND IS RECOGNIZED FOR ITS INNOVATIVE, LIFE-CHANGING STUDY ABROAD PROGRAM (STUDY-SERVICE TERM) AND EXCEPTIONAL EDUCATIONAL VALUE. ROOTED IN THE HISTORICALLY PEACEFUL MENNONITE CHURCH, THE COLLEGE'S CHRIST-CENTERED MISSION PRODUCES PASSIONATE LEARNERS, COMPASSIONATE PEACEMAKERS, GLOBAL CITIZENS AND SERVANT LEADERS. 1770778 0 441234 THE RESOURCES OF LAND AND PEOPLE AT THE MERRY LEA ENVIRONMENTAL LEARNING CENTER OF GOSHEN COLLEGE (MERRY LEA) ARE DEDICATED TO: PROVIDING A NATURAL SANCTUARY FOR NORTHERN INDIANA'S PLANTS AND ANIMALS; PROVIDING ENVIRONMENTAL EDUCATION FOR PEOPLE OF ALL AGES; AND PROVIDING A SETTING FOR RE-CREATING OPPORTUNITIES THAT BENEFIT THE HUMAN BODY AND SPIRIT WHILE NOT EXPLOITING THE LAND OR EXCESSIVELY DISTURBING ITS ECOSYSTEMS. GOSHEN COLLEGE AT MERRY LEA IS COMMITTED TO THE DEVELOPMENT OF A MULTIFACETED ENVIRONMENTAL PROGRAM THAT TEACHES ABOUT CHRISTIAN STEWARDSHIP OF NATURAL AND HUMAN RESOURCES. (continued on schedule O) 45109159 true true false false false false true false true true true false false true true true false true false true false false false true false false false true true false false false false true true false false true false false false false false false false false true 1160 0 true 810 true true true false false false false true true false false false false false false X 14 14 false false true false false false false true true false false true true true true true true true true false IN X Angela Swartzendruber CPA 5745357510 1700 SOUTH MAIN STREET Goshen IN 46526 Bruce Stahly Chair 1.0 X X 0 0 0 Joy Sutter Vice Chair 1.0 X X 0 0 0 Susan Fisher Miller Secretary 1.0 X X 0 0 0 Aaron Zou Director 1.0 X 0 0 0 Bart Miller Director 1.0 X 0 0 0 Dan Nussbaum Director 1.0 X 0 0 0 David Gautsche Director 1.0 X 0 0 0 Gerry Horst Director 1.0 X 0 0 0 Katie Villegas Director 1.0 X 0 0 0 Kelly Hartzler Director 1.0 X 0 0 0 Ken Edwards Director 1.0 X 0 0 0 Kevin Deary Director 1.0 X 0 0 0 Susan Lehman Director 1.0 X 0 0 0 Tonya Miller Director 1.0 X 0 0 0 Benjamin Bontrager VP for Finance & Operations, Treasurer 65.0 X 153499 0 15859 Rebecca Stoltzfus President 65.0 X 256337 0 26789 Ann Vendrely VP for Academic Affairs & Academic Dean 65.0 X 143963 0 16726 Todd Yoder VP for Institutional Advancement - Until June 30, 2024 65.0 X 115670 0 23140 669469 0 82514 4 false true false AVI FOOD SYSTEMS INC 2590 ELM RD NE WARREN OH 44483 FOOD SERVICES 1397163 EAB GLOBAL INC 2445 M ST NW WASHINGTON DC 20037 MARKETING/STUDENT RESEARCH 809866 CREDO LLC 1400 CHURCH ST NW WASHINGTON DC 200051848 NURSING FACILITY DESIGN 492232 CAZO CONSTRUCTION CORP 3461 SW 8th St Miami FL 331354107 MARINE BIOLOGY RENOVATIONS 359253 SYNERGI PARTNERS INC PO Box 5599 Florence SC 295025599 EMPLOYEE RETENTION CREDIT ASSISTANCE 341107 22 0 0 20122 0 4901704 12249605 326103 17171431 Tuition and Fees 611710 26684304 26684304 0 0 Auxiliary Enterprises 611710 4266717 4266717 0 0 Performing arts and music center 611710 466267 466267 0 0 Merry Lea Environmental Learning Center 611710 441234 441234 0 0 Educational Trips and Athletics 611710 112871 112871 0 0 7552 7552 0 0 31978945 367860 0 0 367860 0 0 0 0 19478 0 0 19478 87520 0 0 0 87520 0 87520 0 0 87520 6360818 0 2807545 4669 3553273 -4669 3548604 0 0 3548604 8515 20122 8722 -207 0 -207 0 0 0 0 0 0 0 0 0 0 0 0 Rec-Fitness Center 713940 25773 0 25773 0 IL Farmland 531190 185086 0 185086 0 5Core Media 900099 16968 0 0 16968 149489 0 0 149489 377316 53550947 31978945 210859 4189712 0 0 16261320 16261320 0 0 0 0 543501 0 376903 166598 0 0 0 0 15011500 12611659 2316239 83602 296698 252233 44465 0 2455109 2056087 399022 0 1173443 964792 208651 0 0 0 0 0 21743 10061 11682 0 80563 0 80563 0 0 0 0 0 0 0 20000 0 20000 0 2111495 1602160 438075 71260 820597 776894 42197 1506 1760410 1476901 233330 50179 0 0 0 0 0 0 0 0 1177649 1167846 9803 0 930660 774864 115321 40475 0 0 0 0 65149 38722 26427 0 563604 563604 0 0 0 0 0 0 2593188 2285593 224986 82609 202067 105489 96578 0 Equipment & Maintenance 2796372 1632493 1156951 6928 Merry Lea Learning Center 1770778 1770778 0 0 Entertainment Expenses 136642 45976 80074 10592 Books and Periodicals 225506 224835 671 0 578613 486852 91286 475 51596607 45109159 5973224 514224 6427 4775 12368080 4708673 5859165 7398271 1702344 1551238 0 0 0 0 0 0 0 0 649199 1066024 118325654 64153955 46216226 54171699 4904829 4743716 129083170 140335337 4327781 3869229 0 0 2070816 1754650 207188037 219603612 1926313 4099101 0 0 0 0 0 0 0 0 0 0 15603611 14403333 0 0 3069306 2350487 20599230 20852921 X 42921152 47887157 143667655 150863534 0 0 0 0 0 0 186588807 198750691 207188037 219603612 X 1954340 10258024 0 0 0 -50480 X false true X true true true X 9800690 12613662 19750562 15132967 17171431 74469312 0 0 0 0 0 0 0 0 0 0 0 0 9800690 12613662 19750562 15132967 17171431 74469312 4927151 69542161 79531 -59466 10609 54571 367860 453105 0 0 0 0 0 0 596020 843304 223485 272156 377316 2312281 77234698 161217235 0.9004 0.8875 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - 5CORE MEDIA, COLUMN A - 20039.0, COLUMN B - 5876.0, COLUMN C - 21680.0, COLUMN D - 19668.0, COLUMN E - 16968.0, COLUMN F - 84231.0; DESCRIPTION - OTHER REVENUE, COLUMN A - 575981.0, COLUMN B - 837428.0, COLUMN C - 201805.0, COLUMN D - 252488.0, COLUMN E - 360348.0, COLUMN F - 2228050.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 128138784 3440039 13737230 5705042 0 280662 139330349 122498359 879344 11005852 5944746 0 300025 128138784 138927572 3986601 -14875289 5231782 18048 290695 122498359 111151366 998285 32092212 5069139 45803 199349 138927572 113642851 1308017 1340724 5058999 0 81227 111151366 0.1069 0.7211 0.172 true true true 1702571 1702571 93854511 54774498 39080013 0 0 0 8098539 6618281 1480258 14670033 2761176 11908857 54171699 Funds held by others and irrevocable trusts 38218171 F CSV of Life Insurance 562155 F MEA Growth Pool 101555011 F 140335337 Deposits 209216 U.S. Government loan funds 740383 Retirement plans and postretirement health care 1119179 Annuities payable 281709 2350487 X 47738447 10258024 0 0 -50480 10207544 37530903 0 16020044 16020044 53550947 35576563 0 0 0 0 0 35576563 0 16020044 16020044 51596607 Schedule D, Part III, Line 1a Collections of art - financial statement footnote Collections, which were acquired through purchases and contributions since the College's inception, are not recognized as assets on the statement of financial position. Schedule D, Part III, Line 4 Collections of art - description of collections The College's collections are held for public exhibition, education and research in furtherance of the College's educational and public service mission. The collections are appropriately cared for and preserved and subject to a College policy that requires the proceeds from sales, if any, of collection items to be used to acquire other items for the collection and to annually report in the audited financial statements the recording of any items sold, destroyed or otherwise deaccessed during the year just completed and to report any new acquisitions. At June 30, 2024 and 2023, there were no significant reportable activities in collections. Schedule D, Part V, Line 4 Intended uses of endowment funds The College's endowment funds consist of donor-restricted endowment funds and funds designated by the board of directors to function as endowments, which are both held within the MEA growth pool, as well as funds held by others and irrevocable trusts for the benefit of the College. The purpose of the endowment funds is to facilitate donors' desires to support college programs over the long run. In doing so, the endowment fund will provide a secure, long-term source of funds to (i) ensure long-term growth; (ii) provide for intergenerational equity; (iii) provide a permanent resource for scholarship funding for students; and (iv) support the administrative expenses of the College as deemed appropriate. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Internal Revenue Service has determined that the College is a tax exempt, not-for-profit organization as defined in Section 501(c)(3) of the Internal Revenue Code ("IRC"). As such, the College is generally not subject to federal or state income taxes except for certain income derived from unrelated business activities as defined by the IRC. Any such taxes resulting from unrelated business activities are insignificant to the operations of the College. GAAP prescribes recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if the tax position is more-likely-than-not sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit will be recorded. Management is unaware of any tax benefits or liabilities to be recognized at June 30, 2024 and 2023. The College does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The College would recognize interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The College has no amounts accrued for interest or penalties as of June 30, 2024 and 2023. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 ACTUARIAL ADJUSTMENTS OF ANNUITIES - 2415 ACTUARIAL ADJUSTMENT OF RETIREMENT OBLIGATIONS - -52895 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements TUITION DISCOUNT - 16028766 FUNDRAISING EXPENSES - -8722 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements TUITION DISCOUNTS - 16028766 FUNDRAISING EXPENSES - -8722 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The College's nondiscriminatory policy is posted online, published in the student catalog, and is also included in all recruitment and application materials. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The College receives financial assistance from governmental agencies in the form of scholarship and grant funds for students' tuition and related expenses. Europe (Including Iceland and Greenland) 0 0 Program Services HIGHER EDUCATION STUDY ABROAD PROGRAMS 140571 South America 0 0 Program Services HIGHER EDUCATION STUDY ABROAD PROGRAMS 336970 South Asia 0 0 Program Services HIGHER EDUCATION STUDY ABROAD PROGRAMS 62359 Sub-Saharan Africa 0 0 Program Services HIGHER EDUCATION STUDY ABROAD PROGRAMS 9029 Middle East and North Africa 0 0 Program Services HIGHER EDUCATION STUDY ABROAD PROGRAMS 2800 0 0 0 0 0 0 551729 0 551729 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual GOLF OUTING 28637 20122 8515 0 0 5331 2340 0 1051 0 0 28637 20122 8515 0 0 5331 2340 0 1051 8722 -207 true Scholarships for Students Attending Goshen College 1156 16261320 0 N/A N/A Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grant funds and scholarships are credited directly to the students' accounts to ensure the appropriate use of funds. X true true X X false false false false false false false false false Rebecca Stoltzfus President 214302 0 0 0 42035 0 9998 0 16791 0 283126 0 0 0 Benjamin Bontrager VP for Finance & Operations, Treasurer 153439 0 0 0 60 0 0 0 15859 0 169358 0 0 0 Ann Vendrely VP for Academic Affairs & Academic Dean 143567 0 0 0 396 0 5743 0 10983 0 160689 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use The College's President has a housing stipend which is included in her Form W-2 as taxable compensation. SEE PART V SEE PART V 81995 MERIT BASED SCHOLARSHIPS STUDENT FINANCIAL AID SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 2179917 HEALTH INSURANCE false SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 1397163 FOOD SERVICES false SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 961841 STUDENT REFUNDS false Schedule L, Part III GRANTS OR ASSISTANCE BENEFITING INTERESTED PERSONS PER THE IRS INSTRUCTIONS FOR SCHEDULE L, COLLEGES, UNIVERSITIES, AND PRIMARY AND SECONDARY SCHOOLS ARE NOT REQUIRED TO IDENTIFY INTERESTED PERSONS TO WHOM THEY PROVIDED SCHOLARSHIPS, FELLOWSHIPS, AND SIMILAR FINANCIAL ASSISTANCE. INSTEAD, THESE ORGANIZATIONS MUST GROUP EACH TYPE OF FINANCIAL ASSISTANCE PROVIDED TO INTERESTED PERSONS IN SEPARATE LINES. FOR EACH LINE, THE SCHOOL IS TO REPORT IN COLUMN (C) THE TYPE OF ASSISTANCE AND AGGREGATE DOLLAR AMOUNT OF THAT ASSISTANCE; COLUMNS (A) AND (B) ARE TO BE LEFT BLANK. X 1 10000 Market value X 50 307738 Market value X 1 500 Market value X 1 800 Market value X Equipment & Supplies 3 2397 Market value X Tickets 15 1213 Market value X Musical Instruments 2 2245 Market value X TRAVEL ACCOMODATIONS 3 1210 Market value 1 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Number of contributions Other - Equipment & Supplies Number of contributions Other - Tickets Number of contributions Other - Musical Instruments Number of contributions Other - TRAVEL ACCOMODATIONS Number of contributions Art - Works of art - Number of contributions Collectibles - Number of contributions Taxidermy - Number of contributions Form 990, Part I, Line 1 Organizational Mission Continued from Part I: Rooted in the way of Jesus, we will seek inclusive community and transformative justice in all that we do. AT GOSHEN COLLEGE WE INTEND TO CREATE A COMMUNITY OF FAITH AND LEARNING BUILT ON FIVE CORE VALUES: CHRIST-CENTEREDNESS, PASSIONATE LEARNING, SERVANT LEADERSHIP, COMPASSIONATE PEACEMAKING AND GLOBAL CITIZENSHIP. CHRIST-CENTEREDNESS: * A REFLECTIVE FAITH THAT NURTURES SPIRITUAL GROWTH IN INDIVIDUAL AND CORPORATE CONTEXTS * AN ACTIVE FAITH THAT INFORMS ALL LIFE'S CHOICES PASSIONATE LEARNING: * the mastery of a major field of study as the basis for life-long learning, service, relationships, and work in a socially and culturally diverse context * an extensive foundation of knowledge, skills, processes and methodologies derived from a liberal arts curriculum that are required for systematic study and problem solving SERVANT LEADERSHIP: * a leadership ability that empowers self and others * a healthy understanding of self and others that is reflected in relationships of interdependence and mutual accountability COMPASSIONATE PEACEMAKING: * a personal integrity that fosters the ability to resolve conflict and to promote justice * a commitment to diversity in all of its forms both conceptually and in practice GLOBAL CITIZENSHIP: * an intercultural openness with the ability to function effectively with people of other world views * a responsible understanding of stewardship for human systems and the environment in a multicultural world Form 990, Part III, Line 4b PROGRAM SERVICE ACCOMPLISHMENTS (CONTINUED FROM PART III, LINE 4B) THOSE ASSOCIATED WITH THE CARE, MANAGEMENT, AND OWNERSHIP OF MERRY LEA RECOGNIZE THAT WE ARE ACCOUNTABLE TO GOD FOR OUR STEWARDSHIP OF RESOURCES IN THE SAME WAY WE ARE ACCOUNTABLE FOR OTHER ASPECTS OF OUR LIVES. WE RECOGNIZE WORLD ENVIRONMENTAL ISSUES AND THEIR RELATIONSHIP TO ISSUES OF JUSTICE IN OUR NEIGHBORHOOD, REGION, OR COUNTRY. WE CHOOSE TO ADDRESS THE ISSUES OF NATIONAL AND INTERNATIONAL SCALE BY CONCENTRATING ON THE EDUCATION AND MOTIVATION OF THOSE WHO VISIT US. WE WILL NOT BE ADVERSARIAL IN OUR APPROACHES TO OTHERS, BUT VISITORS WILL BE INVITED TO MAKE APPROPRIATE CHANGES IN THEIR LIVES. OUR FOCUS AT MERRY LEA IS TO LOOK AFTER THE HEALTH OF MERRY LEA'S ECOSYSTEMS, THE QUALITY OF HER EDUCATIONAL PROGRAMS, AND THE RESTORATIVE PROPERTIES OF RECREATIONAL EXPERIENCES. AS WE ATTEND TO THE QUALITY OF OUR SERVICES AND THE EFFICIENCY WITH WHICH WE DELIVER THEM, WE WILL ALSO EFFECTIVELY TEACH STEWARDSHIP OF OUR EARTH. WE WILL DEVELOP AN APPROPRIATE PHYSICAL PLANT, MAINTAIN A VIGOROUS EDUCATIONAL PROGRAM, AND DEVELOP BROAD-BASED, CONTINUING FINANCIAL SUPPORT TO CARRY OUT THIS MISSION. Form 990, Part VI, Line 1a Delegate broad authority to a committee The board may appoint such committees as shall enable the Board to carry on its work efficiently. The Board may, if it so desires, authorize the delegation to any such committee of any of the authority of the Board, however conferred, subject to the limitations of the Indiana Nonprofit Corporation Act of 1991, namely, that no committee may (a) authorize distributions; (b) approve or recommend to the Board (1) dissolution, (2) merger, (3) sale, (4) pledge, or (5) transfer of all or substantially all of the corporation's assets; (c) elect, appoint, or remove Directors or fill vacancies on the Board or on a committee; or (d) adopt, amend, or repeal Articles of Incorporation or Bylaws. Form 990, Part VI, Line 4 Significant changes to organizational documents The Goshen College Board of Directors submitted the new Statement of Arrangements to the Trusteeship Committee at the December 2023 meeting to align Goshen College's bylaws with the current practices regarding its relationship with the Mennonite Education Agency. The key proposed changes are as follows: MEA will serve as the designee of MC USA in relation to the college's bylaws, the GC Board will handle presidential searches with non-binding input from MEA, all appointments, removals, and vacancies of board members will be subject to GC Board approval, including those selected by MEA, the GC Board will "accept" the audit results, rather than "approve", as previously stated. The bylaws were modified in February 2024 with the approved changes. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is reviewed in detail by both the organization's VP for Finance and Operations and Controller. A final copy of the Form 990 is then provided to each board member for their review prior to filing the Form with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Annual disclosure is provided to each officer and board member. Each person completes an annual conflict of interest questionnaire. Once the questionnaires are completed, the President and Board Chair review the responses and determine whether or not there are any potential conflicts of interest. If there is a potential conflict of interest, the President and Board Chair review the corresponding issue and determine if there is an actual conflict of interest. If an actual conflict of interest is determined to exist, that person is excluded from any discussions concerning the conflicting issue and is not permitted to vote on any decisions regarding the conflicting issue. Any purchases and/or bidding proposals are also reviewed for any potential conflicts of interest prior to submitting bids or making purchases. Form 990, Part VI, Line 15a Process to establish compensation of top management official The process for determining the compensation of the organization's CEO includes a review and approval by the executive committee of the board of directors, which consists of independent persons. The executive committee uses comparative data from a benchmark set of institutions developed by the college and university professional association for human resources (CUPA-HR) to determine the amount of compensation. This process is conducted every three years and documented in the executive committee meeting minutes. This was last undertaken in June 2024. Form 990, Part VI, Line 15b Process to establish compensation of other employees The process for determining the compensation of the organization's VP of Finance includes a review and approval by the executive committee of the board of directors, which consists of independent persons. The executive committee uses comparative data from a benchmark set of institutions developed by the college and university professional association for human resources (CUPA-HR) to determine the amount of compensation. This process is conducted every three years and documented in the executive committee meeting minutes. This was last undertaken in June 2024. Form 990, Part VI, Line 19 Required documents available to the public The organization's financial statements are available to the public, upon request, from the office of the VP of Finance. Governing documents and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public at this time. Form 990, Part VIII, Line 2f Other Program Service Revenue OTHER - Total Revenue: 7552, Related or Exempt Function Revenue: 7552, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue OTHER REVENUE - Total Revenue: 149489, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 149489; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Actuarial adjustment of annuities - 2415; Actuarial adjustment of retirement obligations - -52895;