2015-05-12T06:51:50-05:00 2014-06-30 BKD LLP 201 N Illinois Street Indianapolis IN 46204 990 2013-07-01 350868202 WABASH COLLEGE % LARRY GRIFFITH WABA 7653616100 PO BOX 352 Suite CRAWFORDSVILLE IN 47933 LARRY GRIFFITH TREASURER AND CFO 7653616100 2015-05-15 true NICOLE B FISHBACK P01279475 7653616100 2013 2016-02-25 16:41:14Z GREGORY HESS PO BOX 352 CRAWFORDSVILLE IN 47933 167880072 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. 36 33 1259 34 -60168 -157845 10158850 15045945 34266487 36475068 19005000 23592596 227677 237398 63658014 75351007 16120670 17103337 0 0 24927760 25246154 0 7000 1867046 23041797 23408429 64090227 65764920 -432213 9586087 491249849 526850200 78978667 77689584 412271182 449160616 WABASH COLLEGE IS A LIBERAL ARTS COLLEGE FOR MEN THAT EDUCATES THEM TO THINK CRITICALLY, ACT RESPONSIBLY, LEAD EFFECTIVELY, AND LIVE HUMANELY. false false 56938915 17103337 36628521 INSTRUCTION - INSTITUTIONS'S 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. 902 STUDENTS SERVED. 56938915 true true false false false false false true false true true true false false true false true false true false true false false false false false false true true true true false false false false false false true false false true true false false false false true false false false true 279 0 true 1259 true true true false false false false false false false false false X 36 33 true false false false true true false true true false false true true true true true true true true false IN X X LARRY GRIFFITH 7653616212 PO BOX 352 CRAWFORDSVILLE IN 47933 X GREGORY HESS PRESIDENT & TRUSTEE(7/13-12/13 50.0 X X 192052 0 52721 FRED RUEBECK CHIEF INVESTMENT OFFICER 20.0 X X 50000 0 0 JAY R ALLEN TRUSTEE 1.0 X ALLAN ANDERSON TRUSTEE 1.0 X JOSEPH BARNETTE JR TRUSTEE 1.0 X STEPHEN BOWEN TRUSTEE 1.0 X DAVID BROECKER TRUSTEE 1.0 X RICHARD CALACCI TRUSTEE 1.0 X KEVIN CLIFFORD TRUSTEE 1.0 X JAMES CUMMING TRUSTEE 1.0 X JAMES DAVLIN TRUSTEE 1.0 X JOHN FOX JR TRUSTEE 1.0 X ROBERT GRAND TRUSTEE 1.0 X TED GROSSNICKLE TRUSTEE 1.0 X THEODORE HOLLAND TRUSTEE 1.0 X DARYL JOHNSON TRUSTEE 1.0 X PETER KENNEDY III TRUSTEE 1.0 X JAMES KILBANE TRUSTEE 1.0 X RADE KLJAJIC TRUSTEE 1.0 X DAVID LEWIS TRUSTEE 1.0 X HARRY MCNAUGHT JR TRUSTEE 1.0 X ALEX MILLER TRUSTEE 1.0 X KELLY PFLEDDERER TRUSTEE 1.0 X GARY REAMEY TRUSTEE 1.0 X JOHN SCHROEDER TRUSTEE 1.0 X DAVID SHANE TRUSTEE 1.0 X K DONALD SHELBOURNE TRUSTEE 1.0 X WALTER SNODELL III TRUSTEE 1.0 X JOSEPH TURK TRUSTEE 1.0 X WILLIAM WHEELER TRUSTEE 1.0 X FREDERICK WILSON JR TRUSTEE 1.0 X PETER WILSON TRUSTEE 1.0 X PAUL WOOLLS TRUSTEE 1.0 X RAY JOVANOVICH TRUSTEE 1.0 X JEFFERY PERKINS TRUSTEE 1.0 X JAMES P WILLIAMS JR TRUSTEE 1.0 X PATRICK WHITE FORMER PRESIDENT (1/13-6/13) 50.0 X X 275619 59931 GARY PHILLIPS DEAN OF COLLEGE 50.0 X 178387 0 28118 LARRY GRIFFITH TREASURER AND CFO 50.0 X 169576 0 27195 STEVEN KLEIN DEAN OF ADMISSIONS 50.0 X 149478 0 26013 MICHAEL RATERS DEAN OF STUDENTS 50.0 X 112854 0 56871 JAMES AMIDON SECRETARY OF COLLEGE 50.0 X 110506 0 21091 DWIGHT WATSON PROFESSOR OF THEATER 50.0 X 116417 0 18074 CHARLES BLAICH DIRECTOR OF CILA & HEDS 50.0 X 137060 0 89165 L DAVID POLLEY PROFESSOR OF BIOLOGY 50.0 X 111166 0 18588 RICHARD DALLINGER PROFESSOR OF CHEMISTRY 50.0 X 106510 0 20674 TOBEY HERZOG PROFESSOR OF ENGLISH 50.0 X 103043 0 20310 1812668 0 438751 18 false true false SODEXO INC AFFILIATES 4880 PAYSPHERE CIRCLE CHICAGO IL 60674 MAINTENANCE SERVICES 2899292 BON APPETIT DINING SERVICES WABASH COLLEGE CRAWFORDSVILLE IN 47933 FOOD SERVICE 1682932 SHEPLEY BULFINCH RICHARDSON 2 SEAPORT LANE BOSTON MA 02210 ARCHITECT 397547 ELLUCIAN INC 4375 FAIR LAKES COURT FAIRFAX VA 22033 SOFTWARE SERVICES 256145 BKD LLP 201 N ILLINOIS ST STE 700 INDIANAPOLIS IN 46204 ACCOUNTING 153468 19 117796 14928149 1201867 15045945 TUITION & FEES 611600 30899745 30899745 FRATERNITY LEASES 531110 1060415 1060415 STUDENT ROOM & BOARD 611710 2749890 2749890 ATHLETIC REVENUE 713940 1226069 1226069 OTHER INCOME 611710 538949 538949 36475068 10919045 -144113 11063158 0 0 0 0 0 104724272 92050721 12673551 12673551 12673551 0 0 715742 478344 237398 153453 83945 0 75351007 36628521 -60168 23736709 583045 583045 16520292 16520292 0 0 1284237 1062045 202667 19525 0 17087731 14417100 2405589 265042 2727925 2325818 126065 276042 2923395 1792036 918160 213199 1222866 1010449 101752 110665 0 148033 148033 164095 164095 0 7000 7000 888593 888593 2727584 2180807 292040 254737 769775 426208 343567 1369390 1273631 26460 69299 201488 199465 476 1547 0 5451178 4807698 591028 52452 2079630 1822445 131856 125329 0 316005 314879 957 169 866716 824928 41788 0 4253109 4107108 136391 9610 549134 163702 385432 STUDENT ROOM & BOARD 1599167 1572676 24186 2305 BOOKS, PERIODICALS, AND MEDIA 640459 636899 2016 1544 MEALS 628056 349489 169411 109156 MISCELLANEOUS EXPENSES 756017 548195 201964 5858 65764920 56938915 6958959 1867046 5250 4764 20284575 19125071 11155372 16378451 549695 469888 0 0 0 0 0 0 0 0 257463 355182 170140154 62433704 109423018 107706450 181029672 191711761 140399885 158458716 5765740 7028699 0 0 22379179 25611218 491249849 526850200 4566370 4318674 0 0 0 0 41632000 39550400 0 0 0 0 3838000 3818000 0 0 28942297 30002510 78978667 77689584 X 212137644 229864676 84311986 97742404 115821552 121553536 412271182 449160616 491249849 526850200 X 9586087 27827413 -524066 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X false 339789723 3038561 40816593 3328416 16979239 888593 362448629 317968783 6774550 35218016 2840057 16486548 845021 339789723 331924878 5542318 269907 2740317 16075669 952334 317968783 287383239 4027977 57542864 2769877 13466711 792614 331924878 256920735 5223943 42744515 2705690 13920484 879780 287383239 0.52800 0.47030 0.00170 false false 8832398 8832398 143372872 48190832 95182040 17035537 14242872 2792665 899347 899347 107706450 ALTERNATIVE INVESTMENTS 158458716 F 158458716 0 PROVISION FOR EARLY RETIREMENT 168076 POST-RETIREMENT BENEFIT OBLIG. 22946708 SWAP TERMINATION 2371805 ANNUITIES AND TRUSTS PAYABLE 4515921 30002510 86074888 27827413 478344 28305757 57769131 888593 16693283 17581876 75351007 48661388 478344 478344 48183044 888593 16693283 17581876 65764920 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 FUTHERANCE OF EXEMPT PURPOSE: 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: $ 478,344 COST OF GOODS SOLD SCHEDULE D, PARTS XI, LINE 4B OTHER RECONCILING ITEMS: $ 16,520,292 GRANTS AND SCHOLARSHIPS 172,991 ALLOCATED HEALTH CENTER EXPENSES ------------ $ 16,693,283 TOTAL SCHEDULE D, PART XII, LINE 2D OTHER RECONCILING ITEMS: $ 478,344 COST OF GOODS SOLD SCHEDULE D, PART XII, LINE 4B OTHER RECONCILING ITEMS: $ 16,520,292 GRANTS AND SCHOLARSHIPS 172,991 ALLOCATED HEALTH CENTER EXPENSES ------------ $ 16,693,283 TOTAL 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. SCHEDULE E, PART I, LINE 6A FINANCIAL AID OR ASSISTANCE RECEIVED FROM A GOVERNMENTAL AGENCY: WABASH STUDENTS RECEIVE PELL GRANTS AND STAFFORD LOANS. THE COLLEGE HAS RECEIVED GRANTS FROM THE NATIONAL SCIENCE FOUNDATION, USDA, AND NATIONAL INSTITUTES OF HEALTH. Central America and the Caribbean Investments 72624840 North America Investments 4334682 76959522 76959522 true false true true true false true DUKE UNIVERSITY 2 CHAPEL DRIVE DURHAM NC 277080968 560532129 501(C)(3) 30000 PROGRAM SUPPORT WESTERN THEOLOGICAL SEMINARY 101 EAST 13TH STREET HOLLAND MI 49423 382009204 501(C)(3) 20000 PROGRAM SUPPORT ECKERD COLLEGE 4200 54TH AVENUE SOUTH ST PETERSBURG FL 33711 382009204 501(C)(3) 19800 PROGRAM SUPPORT GORDON COLLEGE 255 GRAPEVINE ROAD WENHAM MA 01984 042104258 501(C)(3) 5830 PROGRAM SUPPORT BOSTON UNIVERSITY 745 COMMONWEALTH AVENUE BOSTON MA 02215 042103547 501(C)(3) 19510 PROGRAM SUPPORT LANCASTER THEOLOGICAL SEMINARY 555 WEST JAMES STREET LANCASTER PA 17603 231353386 501(C)(3) 19833 PROGRAM SUPPORT DREW UNIVERSITY 36 MADISON AVENUE MADISON NJ 07940 221487164 501(C)(3) 19982 PROGRAM SUPPORT CATHOLIC THEOLOGICAL UNION 5401 S CORNELL AVE CHICAGO IL 606155698 362647967 501(C)(3) 20000 PROGRAM SUPPORT ST NORBERT COLLEGE 100 GRANT STREET DE PERE WI 54115 391399496 501(C)(3) 19600 PROGRAM SUPPORT DENVER SEMINARY 6399 SOUTH SANTA FE DRIVE LITTLETON CO 80120 840421879 501(C)(3) 19782 PROGRAM SUPPORT PACIFIC SCHOOL OF RELIGION 2770 MARIN AVENUE BERKLEY CA 94708 941186179 501(C)(3) 19988 PROGRAM SUPPORT TRINITY LUTHERAN COLLEGE 2802 WESTMORE AVENUE EVERETT WA 98201 910654200 501(C)(3) 19195 PROGRAM SUPPORT PAYNE THEOLOGICAL SEMINARY 1230 WILBERFORCE-CLIFTON RD WILBERFORCE OH 453840474 316000921 501(C)(3) 19998 PROGRAM SUPPORT TRINITY INTERNATIONAL UNIVERSITY 2065 HALF DAY ROAD DEERFIELD IL 600151241 362216176 501(C)(3) 15000 PROGRAM SUPPORT INDIANA UNIVERSITY 107 S INDIANA AVE BLOOMINGTON IN 474051223 356001673 501(C)(3) 15000 PROGRAM SUPPORT UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL 3040 MANNING DR CHAPEL HILL NC 275993225 566001393 501(C)(3) 15000 PROGRAM SUPPORT 16 MERIT SCHOLARSHIPS 31 67874 SUMMER FELLOWSHIPS 13 65000 PASTORAL LEADERSHIP PROGRAM 8 3016 STUDY ABROAD GRANTS 3 9000 SEED 1 468 STUDENT PRIZES & AWARDS 113 43842 FACULTY SUPPORT 9 17364 PROGRAM SERVICE 1 1246 EMPLOYEE SERVICE AWARDS 5 2663 ALL OTHER PLAQUES, TROPHIES AND AWARDS 60 51583 FRATERNITY CLEANING 49 11951 STUDENT GRANTS & SCHOLARSHIPS 902 16520292 COMMUNITY SERVICE 1 84 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 true false false false false false false false true true GREGORY HESS PRESIDENT & TRUSTEE(7/13-12/13 192052 0 0 0 0 0 26375 0 26346 0 244773 0 0 0 GARY PHILLIPS DEAN OF COLLEGE 178387 0 0 0 0 0 18207 0 9911 0 206505 0 0 0 LARRY GRIFFITH TREASURER AND CFO 169576 0 0 0 0 0 17309 0 9886 0 196771 0 0 0 STEVEN KLEIN DEAN OF ADMISSIONS 149478 0 0 0 0 0 15549 0 10464 0 175491 0 0 0 MICHAEL RATERS DEAN OF STUDENTS 112854 0 0 0 0 0 11774 0 45097 0 169725 0 0 0 CHARLES BLAICH DIRECTOR OF CILA & HEDS 137060 0 0 0 0 0 14437 0 74728 0 226225 0 0 0 PATRICK WHITE FORMER PRESIDENT (1/13-6/13) 166244 109375 27626 32305 335550 SCHEDULE J, PART I, QUESTION 1A INFORMATION REGARDING BENEFITS PROVIDED: WABASH COLLEGE PROVIDES A RESIDENCE FOR PERSONAL USE, WHICH IS NOT INCLUDED IN TAXABLE COMPENSATION, TO GREGORY HESS, THE COLLEGE'S PRESIDENT AND TO GARY A. PHILLIPS, THE DEAN OF THE COLLEGE. 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 4A SEVERANCE PAYMENTS: THE AMOUNT REPORTED AS OTHER COMPENSATION FOR PATRICK WHITE INCLUDES A SEVERENCE PAYMENT IN THE AMOUNT OF $109,375. SCHEDULE J, PART I, LINE 8 INITIAL CONTRACT EXCEPTION: GREGORY HESS ENTERED INTO AN INITIAL CONTRACT WITH THE COLLEGE ON JULY 1, 2013. THE CONTRACT SETS HIS SALARY BASE AT $400,000 FOR THE YEAR. A INDIANA FINANCE AUTHORITY 351602316 2013-04-29 41632000 REFINANCE 2001 AND 2003 BONDS false false false A 0 0 41632000 0 0 0 41547891 84019 0 0 0 0 true false true true A false false false false 0 true false false true A false true false false true true JP MORGAN CHASE BANK 16.11 false false false 0 false true A true NOT REQUIRED NOT REQUIRED 91854 SCHOLARSHIPS FINANCIAL AID AMERICAN FUNDS SEE PART V 233479 FINANCIAL SERVICES 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. SCHEDULE L, PART IV BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: KEVIN CLIFFORD, A TRUSTEE, IS PRESIDENT AND CEO OF AMERICAN FUNDS. WABASH COLLEGE HAS A PORTION OF ITS ENDOWMENT FUND AND 403(B) PLAN WITH AMERICAN FUNDS. X 110 48250 APPRAISAL X 1 MARKET VALUE X 1 MARKET VALUE X 43 1063425 MARKET VALUE X FURNITURE 58 90190 COST 1 false true true SCHEDULE M, PART I, QUESTION 32A NONCASH CONTRIBUTIONS: JPMORGAN CHASE BANK AND GOELZER INVESTMENT MANAGEMENT ARE WABASH'S CUSTODIANS WHO PROCESS AND SELL GIFTS OF STOCK. FORM 990, PART VI, QUESTION 6 & 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, QUESTION 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, QUESTION 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, QUESTION 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 JANUARY 2014. FORM 990, PART VI, QUESTION 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 COMPENSATION OF OFFICERS: FRED RUEBECK IS PAID A SERVICE FEE IN THE AMOUNT OF $50,000 AND DOES NOT RECEIVE ANY EMPLOYEE BENEFITS OR DEFERRED COMPENSATION. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: $ (506,270) DEFINED-BENEFIT POSTRETIREMENT HEALTH PLAN (18,026) PROVISION FOR EARLY RETIREMENT INCENTIVE ------------ $ (524,066) TOTAL CHANGE IN NET ASSETS GREAT LAKES COLLEGES ASSOCIATION INC 535 W WILLIAM NO 301 ANN ARBOR MI 481034943 381678376 EDUC. SUPPORT MI 501(C)3 11 TYPE 1 NA false INDEPENDENT COLLEGES OF INDIANA INC 30 SOUTH MERIDIAN STREET INDIANAPOLIS IN 46204 310901001 EDUC. SUPPORT IN 501(C)3 11 TYPE 1 NA false CHARITABLE REMAINDER TRUSTS (28) TRUST NA TRUST false false false false false false false false false false false false false false false false false false false