2020-06-01T07:47:30-05:00 2019-06-30 BKD LLP 201 N Illinois Street Indianapolis IN 46204 990 2018-07-01 350868202 Wabash College % KENDRA A COOKS WAB 7653616011 P O BOX 352 CRAWFORDSVILLE IN 47933 KENDRA COOKS CFO, TREASURER 7653616421 2020-07-15 true NICOLE B FISHBACK P01279475 3173834000 2020-07-15 167.68.126.162 43033020201535000000 2020-06-01 P 8A6C881D83DDB70C08235EF2A0DCD5FFA25B3CE3 E43C2FEF5D838BC286DC3B96AF984EDC8464B4B8 2018 2021-01-29 14:40:06Z GREGORY HESS PO BOX 352 CRAWFORDSVILLE IN 47933 337788907 false X WWW.WABASH.EDU X 1832 IN WABASH COLLEGE IS A LIBERAL ARTS COLLEGE FOR MEN THAT EDUCATES THEM TO THINK CRITICALLY, ACT RESPONSIBLY, LEAD EFFECTIVELY, AND LIVE HUMANELY. 39 38 1038 38 108530 0 30456338 21887737 40843865 47262018 7410323 12410738 116327 195509 78826853 81756002 23279408 25026654 0 0 25912011 26149124 131091 216366 2759750 26365263 31418438 75687773 82810582 3139080 -1054580 539185373 526460867 67081949 60608597 472103424 465852270 WABASH COLLEGE IS A LIBERAL ARTS COLLEGE FOR MEN THAT EDUCATES THEM TO THINK CRITICALLY, ACT RESPONSIBLY, LEAD EFFECTIVELY, AND LIVE HUMANELY. false false 72987406 25026654 47359918 INSTRUCTION - THE ACADEMIC INSTRUCTION PROGRAM. STUDENT SERVICES AND ATHLETICS - ACTIVITIES WHOSE PRIMARY GOAL IS TO CONTRIBUTE TO THE STUDENT'S EMOTIONAL AND PHYSICAL WELL-BEING AS WELL AS INTELLECTUAL, CULTURAL, AND SOCIAL DEVELOPMENT OUTSIDE OF CLASS. ACADEMIC SUPPORT AND LIBRARY - SUPPORT SERVICES FOR INSTRUCTION, RESEARCH, AND PUBLIC SERVICE. INCLUDES LIBRARY AND COMPUTER SERVICES. 866 STUDENTS SERVED. 72987406 true true false false false false false true false true true true false true true false true false true false true true false true false false false true true true true false false false false false false true false false true true true false false false true false false false true 329 0 1038 true true true false false false false false false false false false false false X 39 38 false false false false false true false true true false false true true true true true true true true false IN X X KENDRA A COOKS 7653616212 PO BOX 352 CRAWFORDSVILLE IN 47933 X JAY R ALLEN TRUSTEE 1.0 0.0 X 0 0 0 JEREMIAH BIRD TRUSTEE 1.0 0.0 X 0 0 0 STEPHEN BOWEN TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM BRADY TRUSTEE 1.0 0.0 X 0 0 0 DAVID BROECKER TRUSTEE 1.0 0.0 X 0 0 0 JAMES DAVLIN TRUSTEE 1.0 0.0 X 0 0 0 JENNIFER EVANS TRUSTEE 1.0 0.0 X 0 0 0 JOHN FOX JR TRUSTEE 1.0 0.0 X 0 0 0 ROBERT GRAND TRUSTEE 1.0 0.0 X 0 0 0 RAY JOVANOVICH TRUSTEE 1.0 0.0 X 0 0 0 PETER KENNEDY III TRUSTEE 1.0 0.0 X 0 0 0 JAMES KILBANE TRUSTEE 1.0 0.0 X 0 0 0 FRANK KOLISEK TRUSTEE 1.0 0.0 X 0 0 0 RAY LADRIERE TRUSTEE 1.0 0.0 X 0 0 0 DAVID LEWIS TRUSTEE 1.0 0.0 X 0 0 0 HARRY MCNAUGHT JR TRUSTEE 1.0 0.0 X 0 0 0 CORY OLSON TRUSTEE 1.0 0.0 X 0 0 0 JEFFREY PERKINS TRUSTEE 1.0 0.0 X 0 0 0 KELLY PFLEDDERER TRUSTEE 1.0 0.0 X 0 0 0 GARY REAMEY TRUSTEE 1.0 0.0 X 0 0 0 JOHN SCHROEDER TRUSTEE 1.0 0.0 X 0 0 0 K DONALD SHELBOURNE TRUSTEE 1.0 0.0 X 0 0 0 WALTER SNODELL III TRUSTEE 1.0 0.0 X 0 0 0 THOMAS WALSH TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM WHEELER TRUSTEE 1.0 0.0 X 0 0 0 JAMES P WILLIAMS JR TRUSTEE 1.0 0.0 X 0 0 0 PETER WILSON TRUSTEE 1.0 0.0 X 0 0 0 PAUL WOOLLS TRUSTEE 1.0 0.0 X 0 0 0 GREGORY HESS PRESIDENT AND TRUSTEE 50.0 1.0 X X 514936 0 41747 R GREGORY ESTELL TRUSTEE 1.0 0.0 X 0 0 0 PHILIP KENNEY TRUSTEE 1.0 0.0 X 0 0 0 AMAN D BRAR TRUSTEE 1.0 0.0 X 0 0 0 GREGORY A CASTANIAS TRUSTEE 1.0 0.0 X 0 0 0 ROBERT A SHERWIN TRUSTEE 1.0 0.0 X 0 0 0 THEODORE HOLLAND TRUSTEE 1.0 0.0 X 0 0 0 RADE KLJAJIC TRUSTEE 1.0 0.0 X 0 0 0 DAVID SHANE TRUSTEE 1.0 0.0 X 0 0 0 JOSEPH TURK JR TRUSTEE 1.0 0.0 X 0 0 0 M ERIC EVERSOLE TRUSTEE 1.0 0.0 X 0 0 0 JAMES AMIDON JR SECRETARY/CHEIF OF STAFF 50.0 0.0 X 164963 0 30305 KENDRA COOKS CFO & TREASURER 50.0 0.0 X 200732 0 31450 MICHELLE JANSSEN DEAN FOR ADVANCEMENT 50.0 0.0 X 201653 0 35045 STEVEN JONES DEAN OF PROF. DEVELOPMENT 50.0 0.0 X 233427 0 34172 SCOTT FELLER DEAN OF COLLEGE 50.0 0.0 X 216233 0 38526 CHARLES BLAICH DIRECTOR OF HEDS AND CILA 50.0 0.0 X 159792 0 27227 GARY PHILLIPS PROFESSOR OF RELIGION 50.0 0.0 X 147418 0 25933 DEREK NELSON PROFESSOR OF RELIGION 50.0 0.0 X 168524 0 25282 NADINE PENCE DIRECTOR OF WABASH CENTER 50.0 0.0 X 151847 0 23390 MICHAEL RATERS DEAN OF STUDENTS 50.0 0.0 X 143170 0 79021 2302695 0 392098 24 false true false SODEXO AND AFFILIATES 4880 PAYSPHERE CIRCLE CHICAGO IL 60674 CAMPUS SERVICES 3426263 COMPASS GROUP USA INC 301 W WABASH AVE CRAWFORDSVILLE IN 47933 FOOD SERVICE 994316 STRATEGIC INVESTMENT GROUP LLC 1001 NINETEENTH STREET N 16TH FL ARLINGTON VA 22209 INVESTMENT SERVICES 704287 ELLUCIAN INC 4375 FAIR LAKES COURT FAIRFAX VA 22033 SOFTWARE SERVICES 239313 PRO INDUSTRIES 1441 AMY LANE FRANKLIN IN 46131 EQUIPMENT 488136 13 105313 21782424 3631918 21887737 TUITION & FEES 611600 37138388 37138388 FRATERNITY LEASES 531110 4320645 4320645 STUDENT ROOM & BOARD 611710 3248953 3248953 ATHLETIC REVENUE 713940 1352050 1352050 OTHER INCOME 611710 1201982 1201982 47262018 7626674 10922 7615752 0 0 0 0 0 260537325 255753261 4784064 4784064 4784064 0 0 0 0 0 0 475153 279644 195509 97901 97608 0 81756002 47359919 108530 12399816 396321 396321 24601298 24601298 29035 29035 0 1743189 1441592 275095 26502 27815 27815 18394530 15067092 2866191 461247 1261474 1242572 -163534 182436 3388585 2532508 474017 382060 1333531 1099916 87718 145897 59167 38475 20692 170383 2676 164054 3653 154757 154757 0 216366 216366 1308788 1308788 2776316 2322516 123141 330659 680324 283634 87427 309263 1422075 1384015 18033 20027 150267 147354 112 2801 0 8151580 7493786 608301 49493 2490624 2210091 94345 186188 0 489633 419970 69663 1601243 1533554 67689 0 5170435 5048693 120220 1522 597745 214837 382908 STUDENT ROOM & BOARD 3695948 3687806 7314 828 MEALS 1345598 823935 86346 435317 BOOKS, PERIODICALS, AND MEDIA 534581 533549 195 837 OFF CAMPUS EXPENSES 277424 79071 193699 4654 341550 325295 16255 82810582 72987406 7063426 2759750 5141 4081 16518421 24712446 16562757 18040405 532705 489132 0 0 0 0 0 0 0 0 431857 543096 206202828 86381974 123642752 119820854 85984478 57722744 254340091 264375496 6371403 5432639 0 0 34795768 35319974 539185373 526460867 2372300 1838023 0 0 0 0 44724000 41892400 0 0 0 0 4730714 1051429 0 0 15254935 15826745 67081949 60608597 X 248056995 243449324 84877585 76347035 139168844 146055911 472103424 465852270 539185373 526460867 X -1054580 -4443602 -752972 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X false 341122051 8788144 5740391 4258561 14664834 1087471 335639720 331748928 3718112 26771741 4700054 15281747 1134929 341122051 319964719 3529351 30124157 3969192 16786017 1114090 331748928 346844625 5611669 -10230045 3974476 17159522 1127532 319964719 362448629 1439500 4823807 3598815 17428197 840299 346844625 0.52030 0.47760 0.00210 false false 10910420 10910420 171937028 70039701 101897327 23207206 16342273 6864933 148174 148174 119820854 ALTERNATIVE INVESTMENTS 259570778 F 259570778 CSV LIFE INSURANCE 2296955 INTEREST IN PERPETUAL TRUSTS 8532483 REC-CHARITABLE REMAINDER TRUST 24490536 SWAP TERMINATION 0 35319974 0 POST-RETIREMENT BENEFIT OBLIG. 9687752 ANNUITIES AND TRUSTS PAYABLE 6093106 SWAP TERMINATION 45887 15826745 51986331 -4443602 279644 -4163958 56150289 1308788 24296925 25605713 81756002 57484513 279644 279644 57204869 1308788 24296925 25605713 82810582 SCHEDULE D, PART III, LINE 1A FOOTNOTES TO FINANCIAL STATEMENTS: THE COLLEGE'S COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE COLLEGE'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS IN THE STATEMENTS OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE REPORTED IN THE YEAR OF ACQUISITION AS DECREASES IN UNRESTRICTED NET ASSETS, OR IN TEMPORARILY OR PERMANENTLY RESTRICTED NET ASSETS IF THE ASSETS USED TO PURCHASE THE ITEMS WERE RESTRICTED TO THAT USE BY DONOR STIPULATION. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT REPORTED IN THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES RELATED TO COLLECTION ITEMS ARE REPORTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. THE COLLEGE'S COLLECTIONS CONSIST PRIMARILY OF BOOKS, ARTWORK AND SCIENTIFIC ARTIFACTS. EACH OF THE ITEMS IS CATALOGED, PRESERVED AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. THE COLLECTIONS ARE SUBJECT TO A POLICY THAT REQUIRES PROCEEDS FROM THE DISPOSITION OF COLLECTION ITEMS TO BE USED TO ACQUIRE OTHER COLLECTION ITEMS. SCHEDULE D, PART III, LINE 4 FURTHERANCE OF EXEMPT PURPOSE: EDUCATION - WABASH COLLEGE EMPLOYS THE ART COLLECTION IN CONNECTION WITH THE INSTRUCTION OF ART AND ART HISTORY COURSES. SCHEDULE D, PART V, LINE 4 INTENDED USES OF ENDOWMENT FUNDS: ENDOWED FUNDS SUPPORT THE COLLEGE'S MISSION BY PROVIDING SCHOLARSHIPS FOR STUDENTS, FUNDS FOR SPECIAL PROJECTS, AND GENERAL OPERATING FUNDS FOR THE COLLEGE. SCHEDULE D, PART X, LINE 2 FIN 48 DISCLOSURE: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PARTS XI, LINE 2D OTHER RECONCILING ITEMS: $ 279,644 COST OF GOODS SOLD SCHEDULE D, PARTS XI, LINE 4B OTHER RECONCILING ITEMS: $ 24,296,925 GRANTS AND SCHOLARSHIPS SCHEDULE D, PART XII, LINE 2D OTHER RECONCILING ITEMS: $ 279,644 COST OF GOODS SOLD SCHEDULE D, PART XII, LINE 4B OTHER RECONCILING ITEMS: $ 24,296,925 GRANTS AND SCHOLARSHIPS true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 PUBLICATION OF THE ORGANIZATION'S RACIALLY NONDISCRIMINATORY POLICY: WABASH PUBLISHES THE NOTICE ANNUALLY IN THE LOCAL AND INDIANAPOLIS NEWSPAPERS AND HAS IT POSTED ON ITS WEBSITE. SCHEDULE E, PART I, LINE 6A FINANCIAL AID OR ASSISTANCE RECEIVED FROM A GOVERNMENTAL AGENCY: WABASH STUDENTS RECEIVE PELL GRANTS, STAFFORD LOANS, PARENT PLUS LOANS, SEOG, AND FEDERAL WORK STUDY FOR THE SUPPORT OF STUDENTS. THE COLLEGE HAS RECEIVED GRANTS FROM THE NATIONAL SCIENCE FOUNDATION, USDA, AND NATIONAL INSTITUTES OF HEALTH TO SUPPORT FACULTY RESEARCH. true Central America and the Caribbean Investments 5188008 North America Investments 5974847 Europe (Including Iceland and Greenland) Investments 358015 11520870 11520870 North America EDUCATIONAL ASSISTANCE 29035 CHECK 1 true false true true true false SCHEDULE F, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE US: GRANTS ARE MADE TO ACCREDITED SCHOOLS AND SEMINARIES. BOTH FINANCIAL AND NARRATIVE REPORTS OF GRANT ACTIVITIES ARE REQUIRED. X X X X X X X true MCALLISTER QUINN LLC 1030 15th St NW 590 WASHINGTON DC 20005 CONSULTING false 82048 -82048 JOHNSON GROSSNICKLE ASSOCIATES 29 S PARK BLVD GREENWOOD IN 46143 CONSULTING false 74873 -74873 MINDPOWER INCORPORATED 337 Georgia Avenue SE Atlanta GA 30312 CONSULTING false 43989 -43989 PENTERA 8650 Commerce Park Place Suite G Indianapolis IN 46268 CONSULTING false 15456 -15456 216366 -216366 AK AR CT DC MD MA MI MS MO NH ND VA WA SCHEDULE G, PART 1, LINE 2B PROFESSIONAL FUNDRAISING SERVICES: Since Wabash College's fundraising consultants do not participate in gift request meetings or letters, Wabash College does not anticipate generating any revenue from these consulting activities. true UNIVERSITY OF DAYTON 300 COLLEGE PARK AVENUE DAYTON OH 454691634 310536715 501(C)(3) 7500 EDUCATIONAL ASSISTANCE EDEN THEOLOGICAL SEMINARY 475 EAST LOCKWOOD AVENUE ST LOUIS MO 63119 430654855 501(C)(3) 7500 EDUCATIONAL ASSISTANCE CONCORDIA COLLEGE 901 8TH STREET SOUTH MOORHEAD MN 56560 410693977 501(C)(3) 7500 EDUCATIONAL ASSISTANCE UNIVERSITY OF SAINT JOSEPH 1678 ASYLUM AVENUE WEST HARTFORD CT 06117 060646829 501(C)(3) 7500 EDUCATIONAL ASSISTANCE SHENANDOAH UNIVERSITY 1460 UNIVERSITY DRIVE WINCHESTER VA 22601 540525605 501(C)(3) 7500 EDUCATIONAL ASSISTANCE NEW BRUNSWICK THEOLOGICAL SEMINAR 17 SEMINARY PLACE NEW BRUNSWICK NJ 08901 221994554 501(C)(3) 7500 EDUCATIONAL ASSISTANCE ILLIFF SCHOOL OF THEOLOGY 2201 SOUTH UNIVERSITY BLVD DENVER CO 80210 840404244 501(C)(3) 7500 EDUCATIONAL ASSISTANCE UNIVERSITY OF DENVER 2199 S UNIVERSITY BLVD DENVER CO 80208 840404231 501(C)(3) 7500 EDUCATIONAL ASSISTANCE LOUISVILLE PRESBYTERIAN 1044 ALTA VISTA ROAD LOUISVILLE KY 402051798 610444768 501(C)(3) 7499 EDUCATIONAL ASSISTANCE BRIDGEWATER COLLEGE YOUNT HALL BRIDGEWATER VA 22812 540506306 501(C)(3) 7426 EDUCATIONAL ASSISTANCE DREW UNIVERSITY 36 MADISON AVENUE MADISON NJ 07940 221487164 501(C)(3) 42420 EDUCATIONAL ASSISTANCE EARLHAM COLLEGE 801 NATIONAL ROAD RICHMOND IN 47374 350868073 501(C)(3) 30000 EDUCATIONAL ASSISTANCE MIDDLE TENNESSEE STATE UNIVERSITY 1301 EAST MAIN STREET MURFEESBORO TN 37132 626005794 501(C)(3) 30000 EDUCATIONAL ASSISTANCE QUEENS UNIVERSITY OF CHARLOTTE 1900 SELWYN AVE CHARLOTTE NC 28274 221994554 501(C)(3) 29900 EDUCATIONAL ASSISTANCE NAZARENE THEOLOGICAL SEMINARY 1700 EAST MEYER BOULEVARD KANSAS CITY MO 64131 440552055 501(C)(3) 29310 EDUCATIONAL ASSISTANCE CLAREMONT SCHOOL OF THEOLOGY 1325 NORTH COLLEGE AVENUE CLAREMONT CA 917113199 951904355 501(C)(3) 28976 EDUCATIONAL ASSISTANCE REGIS UNIVERSITY 3333 REGIS BLVD DENVER CO 802211099 840402707 501(C)(3) 7500 EDUCATIONAL ASSISTANCE BUENA VISTA UNIVERSITY 610 W 4TH STREET STORM LAKE IA 50588 420680404 501(C)(3) 7500 EDUCATIONAL ASSISTANCE UNIVERSITY OF ST THOMAS 2260 SUMMIT AVENUE ST PAUL MN 55105 410693970 501(C)(3) 7500 EDUCATIONAL ASSISTANCE GREAT LAKES COLLEGES ASSOCIATION INC 535 WEST WILLIAM NO 301 ANN ARBOR MI 48103 381678376 501(C)(3) 108290 EDUCATIONAL ASSISTANCE 20 STUDENT GRANTS & SCHOLARSHIPS 866 24296925 STUDENT PRIZES 80 51897 STUDY ABROAD GRANTS 4 16500 WABASH CENTER/PASTORAL LEADERSHIP PROGRAM 81 150520 FRATERNITY CLEANING AWARDS 52 11000 STUDENT AWARDS NON-FA 148 25683 COST PLAQUES AND APPAREL CAMPBELL & DAVIS SCHOLARSHIPS 20 26742 EMPLOYEE SERVICE AWARDS 45 27500 FACULTY & STAFF SUPPORT 104 2710 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE US: GRANTS ARE MADE TO ACCREDITED SCHOOLS AND SEMINARIES. BOTH FINANCIAL AND NARRATIVE REPORTS OF GRANT ACTIVITIES ARE REQUIRED. X X X X true true X X X X false false false false false false false true false JAMES AMIDON JR SECRETARY/CHEIF OF STAFF 164963 0 0 0 0 0 17459 0 12846 0 195268 0 0 0 GREGORY HESS PRESIDENT AND TRUSTEE 439455 0 50000 0 25481 0 27500 0 14247 0 556683 0 0 0 KENDRA COOKS CFO & TREASURER 200732 0 0 0 0 0 20412 0 11038 0 232182 0 0 0 CHARLES BLAICH DIRECTOR OF HEDS AND CILA 159792 0 0 0 0 0 16884 0 10343 0 187019 0 0 0 GARY PHILLIPS PROFESSOR OF RELIGION 147418 0 0 0 0 0 15631 0 10302 0 173351 0 0 0 DEREK NELSON PROFESSOR OF RELIGION 168524 0 0 0 0 0 17164 0 8118 0 193806 0 0 0 NADINE PENCE DIRECTOR OF WABASH CENTER 151847 0 0 0 0 0 15380 0 8010 0 175237 0 0 0 MICHAEL RATERS DEAN OF STUDENTS 143170 0 0 0 0 0 15534 0 63487 0 222191 0 0 0 MICHELLE JANSSEN DEAN FOR ADVANCEMENT 201653 0 0 0 0 0 21448 0 13597 0 236698 0 0 0 STEVEN JONES DEAN OF PROF. DEVELOPMENT 233427 0 0 0 0 0 23542 0 10630 0 267599 0 0 0 SCOTT FELLER DEAN OF COLLEGE 216233 0 0 0 0 0 22482 0 16044 0 254759 0 0 0 SCHEDULE J, PART I, LINE 1A WABASH COLLEGE PROVIDES A RESIDENCE FOR PERSONAL USE, WHICH IS NOT INCLUDED IN TAXABLE COMPENSATION, TO GREGORY HESS, THE COLLEGE'S PRESIDENT AND TO MICHAEL RATERS, THE DEAN OF STUDENTS. THE RESIDENCES ARE PROVIDED FOR THE CONVENIENCE OF WABASH COLLEGE. BOTH THE PRESIDENT AND THE DEAN WERE REQUIRED TO LIVE IN THEIR RESPECTIVE RESIDENCES AS A CONDITION OF THEIR EMPLOYMENT. ADDITIONALLY, THE RESIDENCES ARE CONTIGUOUS TO WABASH'S CAMPUS AND ARE REGULARLY USED TO CONDUCT BUSINESS. TRAVEL FOR COMPANIONS WAS PROVIDED TO THE PRESIDENT TO FURTHER BUSINESS ACTIVITIES CONDUCTED ON BEHALF OF THE COLLEGE. HOUSEHOLD SERVICES, PERSONAL USE OF AUTOMOBILES AND THE PERSONAL PORTION OF SOCIAL CLUB DUES WERE INCLUDED IN TAXABLE INCOME. SCHEDULE J, PART I, Line 7 THE PRESIDENT RECEIVED A ONE TIME PAYMENT BASED OFF PRIOR PERFORMANCE THAT WAS APPROVED BY THE BOARD. SCHEDULE J, PART II, COLUMN D NONTAXABLE BENEFITS THE AMOUNT OF NONTAXABLE BENEFITS REPORTED FOR MICHAEL RATERS AND JAMES AMIDON, JR. INCLUDES TUITION ASSISTANCE IN THE AMOUNTS OF $45,300 AND $2,500 RESPECTIVELY. TUITION ASSISTANCE IS AVAILABLE TO ALL EMPLOYEES. A INDIANA FINANCE AUTHORITY 351602316 2013-04-29 41632000 REFINANCE 2001 AND 2003 BONDS false false false B INDIANA FINANCE AUTHORITY 351602316 2015-11-05 15000000 STUDENT HOUSING false false false A 12489600 0 41632000 0 0 47547891 84019 0 0 0 0 0 true false true true B 2250000 0 15000000 0 0 14882000 118000 0 0 0 0 0 false false true true A false false false false 0 false false false true B false false false false 0 false false false true A false true false false true true JPMORGAN CHASE 16.11 false false false 0 false true B false true false false false false 0 false 0 false true A true B true NOT REQUIRED NOT REQUIRED 65900 SCHOLARSHIP/FINANCIAL AID EDUCATIONAL ASSISTANCE LORA HESS SPOUSE OF PRESIDENT 27815 COMPENSATED EMPLOYEE false JOHNSON GROSSNICKLE AND ASSOCIATES FORMER TRUSTEE 74873 FUNDRAISING CONSULTANT false SCHEDULE L, PART III FINANCIAL AID TO INTERESTED PERSONS AND/OR FAMILY MEMBERS: THE AMOUNT LISTED IN PART III REPRESENTS FINANCIAL AID THAT WAS AWARDED TO INTERESTED PERSONS AND/OR FAMILY MEMBERS. THE ONLY AMOUNTS AWARDED ARE SCHOLARSHIPS AND FINANCIAL AID AWARDS. THESE FUNDS ARE DISBURSED BY THE COLLEGE'S FINANCIAL AID DEPARTMENT IN STRICT ADHERENCE TO ALL FEDERAL AND STATE REGULATIONS. X 2 X 41 3617418 MARKET VALUE X 1 14500 APPRAISED VALUE 4 false true false SCHEDULE M, PART I, LINE 33 ART THAT IS ADDED TO WABASH COLLEGE'S COLLECTION ARE NOT REPORTED AS INCOME. THE FAIR MARKET VALUE OF THESE GIFTS WERE $200,000. FORM 990, PART VI, SECTION A, LINE 7A CLASSES OF MEMBER OR STOCKHOLDERS: ALUMNI OF WABASH COLLEGE ARE CONSIDERED MEMBERS. AN ALUMNUS IS ANY PERSON WHO ATTENDED WABASH FOR AT LEAST TWO SEMESTERS. EVERY EVEN-NUMBERED YEAR, ALUMNI ELECT TWO TRUSTEES TO THE BOARD. EVERY ODD-NUMBERED YEAR, ALUMNI ELECT ONE TRUSTEE TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990: THE AUDIT COMMITTEE CHAIRMAN, THE CONTROLLER, AND THE TREASURER/CFO DO A DETAILED REVIEW OF THE 990. THE AUDIT COMMITTEE IS GIVEN A CHANCE TO REVIEW THE RETURN BEFORE IT IS GIVEN TO THE FULL BOARD. AN ELECTRONIC COPY OF THE FORM IS AVAILABLE TO THE ENTIRE BOARD PRIOR TO FILING. AN INDEPENDENT ACCOUNTING FIRM PERFORMS A DETAILED REVIEW OF THE 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: CONFLICT OF INTEREST QUESTIONNAIRES ARE SENT TO ALL BOARD MEMBERS. THE CONTROLLER REVIEWS THE COMPLETED FORMS. THERE HAVE BEEN FEW CONFLICTS ON THE BOARD, BUT WHEN ONE DOES OCCUR, THE BOARD MEMBER RECUSES HIMSELF FROM VOTING. THE CONFLICT OF INTEREST AND THE RECUSAL ARE NOTED IN THE MINUTES OF THE BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15A & 15B REVIEW OF CEO OR TOP MGMT OFFICIAL COMPENSATION: THE PRESIDENT'S COMPENSATION IS REVIEWED AND DETERMINED ANNUALLY BY A COMPENSATION COMMITTEE CONSISTING OF THE CHAIRMAN OF THE BOARD OF TRUSTEES AND THE CHAIRMAN OF THE EXECUTIVE COMMITTEE. THE COMMITTEE CONSIDERS DATA FROM OTHER SCHOOLS, AMONG OTHER THINGS, IN MAKING ITS REVIEW. THE PRESIDENT REVIEWS AND DETERMINES THE COMPENSATION OF THE DEANS AND THE OTHER MEMBERS OF THE PRESIDENT'S STAFF ON AN ANNUAL BASIS, WITH THE ADVICE AND CONSENT OF THE COMPENSATION COMMITTEE. ALL COMPENSATION DECISIONS ARE NOTED IN THE COLLEGE'S BOOKS AND RECORDS. OFFICER COMPENSATION WAS LAST REVIEWED IN JULY 2019. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INT. POLICY, AND FINANCIAL STATEMENTS: WABASH COLLEGE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON WABASH'S WEBSITE. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: $ 770,764 AMORTIZATION OF NET LOSS - NET PERIODIC PENSION COSTS (379,146) DEFINED-BENEFIT POSTRETIREMENT HEALTH PLAN (1,144,590) PRIOR SERVICE CREDIT RECOGNIZED IN CURRENT YEAR ------------ $ (752,972) TOTAL CHANGE IN NET ASSETS GREAT LAKES COLLEGES ASSOCIATION INC 535 W WILLIAM NO 301 ANN ARBOR MI 48103 381678376 EDUC. SUPPORT MI 501(C)3 12 TYPE 1 NA false INDEPENDENT COLLEGES OF INDIANA INC 30 SOUTH MERIDIAN STREET INDIANAPOLIS IN 46204 310901001 EDUC. SUPPORT IN 501(C)3 12 TYPE 1 NA false CHARITABLE REMAINDER TRUSTS (28) TRUST NA TRUST false true true false false false false false false false false false false false false false false true true