2017-05-12T09:13:09-05:00 2016-06-30 Grant Thornton LLP 100 E Wisconsin Ave Milwaukee WI 53202 990 2015-07-01 390826049 Ripon College % KARL SOLIBAKKE RIPO 9207488108 PO Box 248 Ripon WI 54971 KARL SOLIBAKKE Vp For Finance 9207488108 2017-05-11 true Michelle L Weber P00556798 4142898200 2015 2021-01-29 14:40:06Z Zachariah P Messitte 300 seward street Ripon WI 54971 53129985 false X www.ripon.edu X 1851 WI Ripon College's rigorous liberal arts & sciences curriculum & active residential campus prepares students of diverse interest for lives as productive socially responsible citizens 39 37 827 425 354890 210693 11692917 12472970 32871560 33738992 5141903 4643999 396381 406530 50102761 51262491 14169263 15133777 0 0 14909306 14427726 0 0 1858696 14037028 14508620 43115597 44070123 6987164 7192368 137118542 136885778 31689783 30720136 105428759 106165642 X RIPON COLLEGE PREPARES STUDENTS OF DIVERSE INTERESTS FOR LIVES OF PRODUCTIVE, SOCIALLY RESPONSIBLE CITIZENSHIP. OUR LIBERAL ARTS CURRICULUM AND RESIDENTIAL CAMPUS CREATE AN INTIMATE LEARNING COMMUNITY IN WHICH STUDENTS EXPERIENCE A RICHLY PERSONALIZED EDUCATION. false false 38526383 15133777 33847843 Ripon College, an accredited private institution, provides a four year degree program in the liberal arts. This educational program benefits more than 768 full time equivalent students. 38526383 true true false false false false true false true true false false true true true true false true false true false false false true false false false true true false false false false true false false false true false false false false true false false false true 1165 0 true 827 true true true false false false false true true false false false false X 39 37 false false true false false true false true true false false true true true true true true true true false WI X KARL SOLIBAKKE 9207488108 300 SEWARD STREET Ripon WI 54971 X Thomas W Abendroth Trustee/Secretary 1.0 0.0 X X 0 0 0 Victoria L Bleise Trustee 1.0 0.0 X 0 0 0 Thomas Broman Trustee 1.0 0.0 X 0 0 0 Julie B Carlson Trustee 1.0 0.0 X 0 0 0 Doreen Conforti Chemerow Trustee/Vice Chair 1.0 0.0 X X 0 0 0 James R Clark Trustee 1.0 0.0 X 0 0 0 Scott L Dicks Trustee 1.0 0.0 X 0 0 0 Dennis G Frahmann Trustee 1.0 0.0 X 0 0 0 Mark Franzen Trustee 1.0 0.0 X 0 0 0 Penelope Greene Trustee - As of 8/2015 1.0 0.0 X 0 0 0 Stephanie Greene Trustee 1.0 0.0 X 0 0 0 Helen Hansen Trustee - Thru 10/2015 1.0 0.0 X 0 0 0 David G Hartman Trustee 1.0 0.0 X 0 0 0 Guy R Henshaw Trustee - Thru 10/2015 1.0 0.0 X 0 0 0 Marcus D Hoffman Trustee 1.0 0.0 X 0 0 0 David Janssen Trustee 1.0 0.0 X 0 0 0 William Chester Jordan PhD Trustee 1.0 0.0 X 0 0 0 Robb Kahl Trustee 1.0 0.0 X 0 0 0 Samantha Kay Trustee 1.0 0.0 X 0 0 0 Robert J Kirkland Trustee 1.0 0.0 X 0 0 0 Martin Lindsay Trustee 1.0 0.0 X 0 0 0 William C MacLeod Trustee 1.0 0.0 X 0 0 0 Philip K McCullough MD Trustee 1.0 0.0 X 0 0 0 Susan Meier Trustee 1.0 0.0 X 0 0 0 Zachariah Messitte Trustee/President 40.0 0.0 X X 252465 0 70183 Connie H Moser Trustee 1.0 0.0 X 0 0 0 Robert Murray Trustee - As of 2/2016 1.0 0.0 X 0 0 0 Austin D Oliver Trustee 1.0 0.0 X 0 0 0 Gary Page Trustee 1.0 0.0 X 0 0 0 Ronald R Peterson Trustee/Chair 1.0 0.0 X X 0 0 0 Michael R Reese Trustee 1.0 0.0 X 0 0 0 Perry Robinson Trustee 1.0 0.0 X 0 0 0 Cheryl K Rofer Trustee 1.0 0.0 X 0 0 0 Joann Selleck Trustee 1.0 0.0 X 0 0 0 David E Shogren Trustee 1.0 0.0 X 0 0 0 Pamela Price Smith Trustee 1.0 0.0 X 0 0 0 Scott Spiller Trustee 1.0 0.0 X 0 0 0 Richard J Srednicki Trustee - thru 10/2015 1.0 0.0 X 0 0 0 Kent Timm Trustee - thru 1/2016 1.0 0.0 X 0 0 0 Peter Tuz Trustee 1.0 0.0 X 0 0 0 Dena G Willmore Trustee - Thru 10/2015 1.0 0.0 X 0 0 0 John H Wolfe Trustee 1.0 0.0 X 0 0 0 Kimberly Woolley Trustee 1.0 0.0 X 0 0 0 Mark J Wright Trustee/Treasurer 1.0 0.0 X X 0 0 0 Thomas M Ponto VP for Finance - thru 4/2016 40.0 0.0 X 130425 0 25436 Karl Solibakke VP For Finance - as of 5/2016 40.0 0.0 X 0 0 0 Jennifer L Machacek VP for Enrollment 40.0 0.0 X 142848 0 31635 Chris Ogle VP & Dean of Students 40.0 0.0 X 132212 0 26583 Jody Roy Interim Dean of Faculty 40.0 0.0 X 102582 0 27566 Melissa Anderson Interim VP of Advancement 40.0 0.0 X 101802 0 14695 862334 0 196098 6 false true false Sodexo PO BOX 536922 ATLANTA GA 30353 FOOD & HOUSEKEEPING 3770383 AGNESIAN WORK WELLNESS 430 E DIVISION ST FOND DU LAC WI 54935 ATHLETIC TRAIN/NURSE 130826 LAMERS BUS LINES 2407 S POINT ROAD GREEN BAY WI 543135498 BUS SERVICES 117324 PRESSLY PRESSLY 222 LAKEVIEW AVENUE SUITE 910 WEST PALM BEACH FL 33401 LEGAL SERVICES 107151 4 5700 970163 11497107 1324657 12472970 TUITION & FEES 812900 27840643 27840643 AUXIL. ENTERPRISES 812900 5898349 5898349 33738992 1085997 -39163 1125160 0 4893 4893 0 0 0 5405233 1210 1848441 3556792 1210 3558002 259787 3298215 34608 5700 19053 15555 15555 0 0 SUMMAR CAMP/CONF. 721000 149936 134266 15670 MISCELLANEOUS 812900 236146 108851 127295 386082 51262491 33847843 354890 4586788 0 15133777 15133777 0 0 429729 358713 71016 0 10612293 8994379 586481 1031433 450339 386632 24367 39340 2180452 1482708 548613 149131 754913 620386 55667 78860 0 82823 9978 72845 85293 85293 0 0 90000 90000 2663108 2120629 358165 184314 42615 11683 28932 2000 1145972 859450 209696 76826 315997 310874 2974 2149 0 1406391 1321828 84563 647650 522171 61210 64269 0 211649 87569 93741 30339 826816 817318 8352 1146 0 1558700 1240640 318060 203769 183059 20710 FOOD SERVICE CONTRACT 1836397 1836397 REPAIRS & MAINTENANCE 846049 730794 115098 157 PROMOTIONS & AWARDS 601191 536291 61167 3733 UBI TAX 168503 168503 1775697 1319820 331894 123983 44070123 38526383 3685044 1858696 259131 234524 4388839 4992105 7918724 8520889 916765 843859 0 0 0 0 2919734 2777151 0 0 225276 140419 66118464 31967994 34661329 34150470 78134180 74202412 0 0 0 0 0 0 7694564 11023949 137118542 136885778 2090091 1727951 2659208 2686057 183621 142810 23165000 0 0 0 0 0 395790 23060535 0 0 3196073 3102783 31689783 30720136 X 11976817 11285120 23884600 19304722 69567342 75575800 105428759 106165642 137118542 136885778 X 7192368 -6505001 49516 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1072685 X X X false 85265555 5900476 -1978861 4445063 84742107 84583810 4725430 247257 4290942 85265555 73286802 2923694 12489695 4116381 84583810 65493748 2296488 7989793 2493227 73286802 64160017 5291561 -1667270 2290560 0 0 65493748 0.02356 0.89070 0.08574 true false 560766 560766 54784129 25644635 29139494 10241165 6323359 3917806 532404 532404 34150470 CASH SURRENDER VALUE-LIFE INS 1506710 BOND FINANCING COSTS, NET 438392 BENEFICIAL INTEREST IN TRUSTS 8006162 WORKS OF ART 1072685 11023949 0 ANNUITIES PAYABLE 349198 DEFERRED SUPPORT/SPLIT INT. 13432 ACCRUED POSTRETIREMENT BENEFIT 1959072 CONDTNL ASSET RETIREMENT OBLIG 781081 3102783 X 29776140 -6505001 152427 -6352574 36128714 15133777 15133777 51262491 29039257 102911 102911 28936346 15133777 15133777 44070123 ART COLLECTION - FURTHERANCE OF EXEMPT PURPOSE Schedule D, Part III, Line 4 To enable students and community members to learn about and experience different art forms. Intended Uses of Endowment Funds Schedule D, Part V, Line 4 The organization's endowment funds are used for scholarships, academic programs and facilities to assist in furthering the mission of the college. organization's liability for uncertainty in income taxes under fin 48 Schedule D, Part X, Line 2 As required by the uncertain tax position guidance, the College recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate setlement with the relevant tax authority. The College applied the uncertain tax position guidance to all tax positions for which the statute of limitations remained open and determined there were no material unrecognized tax benefits as of that date. As of June 30, 2016, the statute of limitations is no longer open for years before 2013 for federal income tax purposes. For state income tax purposes, the statute of limitations is open for years 2012 through 2016. As of June 30, 2016 and 2015, the College believes the guidance to have no effect on its financial statements. Additionally, the guidance provides for the recognition of interest and penalties related to income taxes. There were no interest or penalties related to income taxes that have been accrued or recognized as of and for the years ended June 30, 2016 and 2015. OTHER REVENUE ON FINANCIAL STMTS NOT ON FORM 990 SCHEDULE D, PART XI, LINE 2D INTERDEPARTMENTAL CHARGES FOR VEHICLES & PHOTOCOPYING 83,858 FUNDRAISING REVENUE PRESENTED NET OF REVENUE 19,053 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 90,778 CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPECTUAL TRUST HELD BY OTHERS (93,651) INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE POLICIES 52,389 TOTAL $152,427 OTHER REVENUES ON FORM 990 NOT ON FINANCIAL STMTS SCHEDULE D, PART XI, LINE 4B TUITION AND FEES REVENUE PRESENTED NET OF SCHOLARSHIPS AND GRANTS $15,133,777 OTHER EXPENSES ON FINANCIAL STMTS NOT ON FORM 990 SCHEDULE D, PART XII, LINE 2D INTERDEPARTMENTAL CHARGES FOR VEHICLES & PHOTOCOPYING 83,858 FUNDRAISING EXPENSE PRESENTED NET OF REVENUE 19,053 TOTAL $102,911 OTHER EXPENSES ON FORM 990 NOT ON FINANCIAL STMTS SCHEDULE D, PART XII, LINE 4B TUITION AND FEES REVENUE PRESENTED NET OF SCHOLARSHIPS AND GRANTS $15,133,777 true true true true true true true false false false false false false false false true false true Publication of Racially Nondiscriminatory Policy Schedule E, Part I, Line 3 Ripon College draws students nationwide. Materials used in promotional activities and recruiting efforts include a statement that Ripon College admits students of any race, color, and national or ethnic origin. Government Assistance Schedule E, Part I, Line 6a Ripon College received federal funds including all Title IV aid programs. Ripon College receives Wisconsin funds including WTG, TIP WI Minority Grants, Academic Excellence, Robert Byrd, and WI Handicap, Indian and WI Covenant Grants. Central America and the Caribbean Investments 8861843 8861843 8861843 true false false true true false Foreign Forms Schedule F, Part IV RIPON COLLEGE INVESTS IN DOMESTIC AND FOREIGN LIMITED PARTNERSHIPS THAT MAY OWN AN INTEREST IN A FOREIGN CORPORATION, PASSIVE FOREIGN INVESTMENT COMPANY, OR FOREIGN PARTNERSHIP. NEVERTHELESS, THE ORGANIZATION'S INVESTMENT ACTIVITIES MAY NOT REACH THE THRESHOLDS REQUIRED FOR FILING THE FORMS 926, 8621, OR 8865. TO THE EXTENT THAT THE ORGANIZATION IS REQUIRED TO COMPLETE ONE OF THESE FOREIGN FORMS, IT HAS BEEN FILED WITH THE ORGANIZATION'S ANNUAL FORM 990-T. Golf Scramble 40308 5700 34608 15729 3324 0 40308 5700 34608 15729 3324 19053 15555 300 Seward Street Ripon WI 54971 true Various 765 12557432 Endowed Scholarships 459 2576345 Procedure for Monitoring Use of Grant Funds Inside United States Schedule I, Part I, Line 2 Ripon College tracks all grants issued by grant, dollar amount, student, and term. Financial Aid awards grants based on the grantees eligibility for any grant. Eligibility may be based on need, grades, majors, etc. If need based, the FAFSA will be utilized. Each grant may have unique selection criteria which is documented by the Financial Aid Department. X true true X X X false false false false false false false false false Zachariah Messitte Trustee/President 248465 0 0 0 4000 0 12931 0 57252 0 322648 0 0 0 Thomas M Ponto VP for Finance - thru 4/2016 130425 0 0 0 0 0 6803 0 18633 0 155861 0 0 0 Jennifer L Machacek VP for Enrollment 142848 0 0 0 0 0 7566 0 24069 0 174483 0 0 0 Chris Ogle VP & Dean of Students 132212 0 0 0 0 0 6943 0 19640 0 158795 0 0 0 Housing allowance and Written Policy Schedule J, Part I, Lines 1A & 1B IRS instructions to Form 990 require that the fair market value of housing provided to employees by their employer be reported on Form 990, Part VII, Section A and Schedule J, Part II (whether or not the value is deemed taxable). As a condition of employment, the President of Ripon College is required to reside in a residence on the campus premises. The residence serves both as a personal residence as well as a venue for the regular carrying on of college business. The college has determined that the value of the use of this personal-residence is not considered taxable income to the President as provided for in Internal Revenue Code Section 119. For fiscal year 2016, the value of the President's use of the residence is conservatively estimated to be $31,500. This estimate value is based on an estimated monthly rental value of the residence of $2,625/month including utilities totaling $31,500 annually. Kyle Nissen Greene Son-Penelope Greene Trustee 2250 scholarship tuition aid James Connelly Trustee of Organization Sold property to Organization Grants or Assistance Benefiting Interested Persons Schedule L, Part III, Line 1 Trustee Penelope Green's son received a $2,250 scholarship as determined by the financial aid office of Ripon College. X 49 1214949 fair market value X 1 100000 fair market value X Fundaising Events 8 8110 cost/selling price X Student Events 2 1598 cost/selling price false true true USE OF THIRD PARTY TO SOLICIT, PROCESS, OR SELL NON-CASH CONTRIBUTIONS Schedule M, Part I, Line 32B Ripon College uses BMO Harris Financial Advisors to receive stock sent DTC and to sell that stock. BMO Harris Financial Advisors holds the stock until Ripon authorizes the sale. BMO Harris Financial Advisors then sells the stock and provides a confirmation of the transaction electronically. The proceeds are sent directly to the College's bank account at BMO Harris Bank. Significant Changes to Governing Documents Form 990, Part VI, Section A, Line 4 Ripon College added a dissolution clause to the Articles of Incorporation. MEMBERS, STOCKHOLDERS, OR OTHERS WHO MAY ELECT MEMBERS TO GOVERNING BODY Form 990, Part VI, Section A, Line 7a The Board of Trustees shall elect to membership on the Board successors to those members whose terms expire on that date, with the exception of the Alumni Trustee and the Special Graduate Trustee. One of the aforesaid successors shall be recommended by the alumni and one by the student body, as hereinafter provided. Trustees shall be elected by the affirmative vote of a majority of the trustees present at the meeting. PROCESS THE ORGANIZATION USES TO REVIEW FORM 990 Form 990, Part VI, Section B, Line 11 The Form 990 is sent to each member of the Audit Committee for their review. Any necessary changes or corrections are made and a final Form 990 is sent to all members prior to filing of the return with the Internal Revenue Service. Monitoring & Enforcing COMPLIANCE WITH CONFLICT OF INTEREST POLICY Form 990, Part VI, Section B, Line 12c All employees and trustees are required to complete a conflict of interest form yearly. A summary of all forms distributed, returned, and the number with disclosures is completed. All forms with disclosures are reviewed by the President and Vice President for Finance. Those with disclosures are categorized as a conflict", a potential conflict but immaterial to the college, and those that require further action. If any are deemed to require further action, then those are reviewed by the Chair of the Audit Committee. If action is necessary, proper actions are taken by the college to ensure that any detrimental impact to the college is minimized or negated. Process for Determining Compensation Form 990, Part VI, Section B, Lines 15a & 15b The Executive Committee shall be responsible, subject to the approval of the Board, for the appointment, compensation, and evaluation of the office of President, and shall be responsible for appontment and compensation, upon the recommendation of the President for the offices of Vice President and Dean of Faculty, Vice President and Dean of Students, Vice President for Finance, Vice president for Advancement, and Vice President and Dean of Admission and Financial Aid. The Executive Committe shall consider adjustment in the compensation of such officers on an annual basis. Salaries will be reviewed on an annual basis and any special increase/decrease differing from the annual across the board increase/decrease will be done by separate letter and sent to the Vice President for Finance no later than December 15th of each year to take effect January 1 of the next calendar year. The compensation of other officers or key employees is reviewed for reasonableness through reviews of comparable positions at peer institutions. ORGANIZATION'S POLICY REGARDING MAKING CERTAIN DOCUMENTS PUBLIC Form 990, Part VI, Section C, Line 19 The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. Other Changes in net assets or fund balances Form 990, Part XI, Line 9 Change in value of split-interest agreement 90,778 Change in value of beneficial interest in perpetual trusts held by others (93,651) Increase in cash surrender value of life insurance policies 52,389 Increase in Net Assets or Fund Balances $49,516 WAICUA Educ Technology Consortium 122 W Washington Avenue Madison WI 53703 203202578 IT Systems WI 501(c)(3) 11-A NA false Pooled Income Fund (1) Support WI Ripon College true Perpetual Trusts (4) Support WI Ripon College true Charitable Gift Annuities (14) Support WI Ripon College true Charitable Remainder Trust (1) Support WI Ripon College true false false false false false false false false false false false false false false false true false false false