2026-05-14T09:36:24-05:00 2025-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2024-07-01 340714654 THE COLLEGE OF WOOSTER COLL 3302632321 1101 N BEVER STREET WOOSTER OH 44691 JOHN DAVID JONES VP FOR FINANCE & BUSINESS 3302632321 2026-04-23 1 1 KERRI N BOGDA P00760402 7177404863 2026-05-12 2024 2025-03-06 01:10:19Z ANNE MCCALL 1101 N BEVER STREET WOOSTER OH 44691 236899204 0 X WWW.WOOSTER.EDU X 1866 OH THE COLLEGE OF WOOSTER WORKS TO PREPARE STUDENTS TO BECOME LEADERS OF CHARACTER AND INFLUENCE. 43 42 1644 2000 241337 82720 13113251 18290874 137841045 132522920 14895681 41448389 -7092 5074 165842885 192267257 75040270 73485027 0 0 55891008 57119746 16750 61768 3361429 51151099 48822175 182099127 179488716 -16256242 12778541 679619308 720680001 74355170 84856688 605264138 635823313 X THE COLLEGE OF WOOSTER IS A COMMUNITY OF INDEPENDENT MINDS, WORKING TOGETHER TO PREPARE STUDENTS TO BECOME LEADERS OF CHARACTER AND INFLUENCE IN AN INTERDEPENDENT GLOBAL COMMUNITY. (CONTINUED ON SCHEDULE O)WE ENGAGE MOTIVATED STUDENTS IN A RIGOROUS AND DYNAMIC LIBERAL ARTS EDUCATION. MENTORED BY A FACULTY NATIONALLY RECOGNIZED FOR EXCELLENCE IN TEACHING, WOOSTER GRADUATES ARE CREATIVE AND INDEPENDENT THINKERS WITH EXCEPTIONAL ABILITIES TO ASK IMPORTANT QUESTIONS, RESEARCH COMPLEX ISSUES, SOLVE PROBLEMS, AND COMMUNICATE NEW KNOWLEDGE AND INSIGHT. 0 0 101534406 69629332 103613040 INSTRUCTION - THE COLLEGE OF WOOSTER IS A LIBERAL ARTS INSTITUTION THAT ENGAGES MOTIVATED STUDENTS IN A RIGOROUS AND DYNAMIC LIBERAL ARTS EDUCATION. STUDENTS ARE MENTORED BY A FACULTY NATIONALLY RECOGNIZED FOR EXCELLENCE IN TEACHING. WOOSTER GRADUATES ARE CREATIVE AND INDEPENDENT THINKERS WITH EXCEPTIONAL ABILITIES TO ASK IMPORTANT QUESTIONS, RESEARCH COMPLEX ISSUES, SOLVE PROBLEMS, AND COMMUNICATE NEW KNOWLEDGE AND INSIGHT.THE COLLEGE OF WOOSTER AWARDED SCHOLARSHIPS TO 1,724 UNDERGRADUATE STUDENTS, AVERAGING $43,242 PER STUDENT, TO ASSIST IN MEETING CALCULATED FINANCIAL NEED. 25635207 2149688 1252224 STUDENT SERVICES - THE COLLEGE OF WOOSTER IS COMMITTED TO NURTURING THE HOLISTIC GROWTH AND DEVELOPMENT OF STUDENTS BY PROVIDING MEANINGFUL EXPERIENCES THAT CULTIVATE LEADERSHIP, SOCIAL ENGAGEMENT, MULTI-CULTURAL INTERACTIONS AND COMMUNITY BUILDING. WITH VARIOUS STUDENT ORGANIZATIONS AND ATHLETIC TEAMS AVAILABLE, THE COLLEGE OFFERS A DIVERSE ARRAY OF OPPORTUNITIES THAT REFLECT THE WIDE RANGE OF STUDENT INTERESTS, IDEAS, HOBBIES, AND PASSIONS. 22439732 25511679 AUXILIARY SERVICE - THE COLLEGE OF WOOSTER IS A RESIDENTIAL CAMPUS WITH OVER 97% OF ENROLLED STUDENTS RESIDING IN A RESIDENCE HALL OR PROGRAM HOUSE. THE OFFICE OF RESIDENCE LIFE OVERSEES 17 RESIDENCE HALLS AND 19 PROGRAM HOUSES. STUDENTS HAVE VARIOUS THEME OPTIONS AVAILABLE INCLUDING CROSS CULTURAL LEARNING EXPERIENCES, LANGUAGE SUITES, INDEPENDENT SENIOR HOUSING, AND GREEK HOUSING. 16731842 1706007 1565544 OTHER PROGRAM SERVICES: RESEARCH PROGRAMS, PUBLIC & ACADEMIC SUPPORT 16731842 1706007 1565544 166341187 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 0 1 1 0 1 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 1 0 1 0 0 0 1 1 1 0 0 0 1 2102 0 1644 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 43 42 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AZ CO KY MD MA MI NY OH OK WA FL GA ME X TRICIA SCHREFFLER 3302632321 1101 N BEVER STREET WOOSTER OH 44691 ANNE MCCALL PRESIDENT 60.00 0.00 X X 457535 0 163685 SALLY J STALEY BOARD CHAIR/TRUSTEE 8.00 0.00 X X 0 0 0 THOMAS R GIBIAN VICE CHAIR/TRUSTEE 5.00 0.00 X X 0 0 0 ANGELA TRIPLETT TRUSTEE 2.00 0.00 X 0 0 0 ANNE T WILSON TRUSTEE 5.00 0.00 X 0 0 0 BERNICE L WALKER TRUSTEE 2.00 0.00 X 0 0 0 BRIAN GRANDISON TRUSTEE 2.00 0.00 X 0 0 0 CHRISTOPHER C CAUSEY TRUSTEE/COMM CHAIR 5.00 0.00 X 0 0 0 CRAIG LOMBARDI TRUSTEE 2.00 0.00 X 0 0 0 DAVID A RICE TRUSTEE 2.00 0.00 X 0 0 0 DIANE H FRANKLE TRUSTEE/COMM CHAIR 3.00 0.00 X 0 0 0 DOON A FOSTER TRUSTEE 2.00 0.00 X 0 0 0 JENNIFER E SALIERS TRUSTEE/VICE CHAIR 5.00 0.00 X 0 0 0 JOHN H HEMANN TRUSTEE/VICE CHAIR 5.00 0.00 X 0 0 0 JOHN W KNEEN TRUSTEE/VICE CHAIR 5.00 0.00 X 0 0 0 JOHN WILSON TRUSTEE 2.00 0.00 X 0 0 0 JULIA H KLEIN TRUSTEE 2.00 0.00 X 0 0 0 KENNETH E ALDRIDGE TRUSTEE/VICE CHAIR 5.00 0.00 X 0 0 0 LATRICE BURKS-PALMERIO TRUSTEE 2.00 0.00 X 0 0 0 LISA SKEENS ALUMNI TRUSTEE 2.00 0.00 X 0 0 0 MARGAUX DAY ALUMNI TRUSTEE/COMM CHAIR 3.00 0.00 X 0 0 0 MARILYNN K DUKER TRUSTEE 2.00 0.00 X 0 0 0 MARJAN NEYESTANI KHAZRA TRUSTEE 2.00 0.00 X 0 0 0 MARK D GOODMAN TRUSTEE/COMM CHAIR 3.00 0.00 X 0 0 0 MARK M DOWLEY TRUSTEE 2.00 0.00 X 0 0 0 MERET NAHAS ALUMNI TRUSTEE 2.00 0.00 X 0 0 0 MICHAEL R LAUBER TRUSTEE 2.00 0.00 X 0 0 0 PETER E SUNDMAN TRUSTEE 2.00 0.00 X 0 0 0 RICHARD A BOWERS TRUSTEE 2.00 0.00 X 0 0 0 RICHARD J BELL TRUSTEE 2.00 0.00 X 0 0 0 ROBERT M TULL TRUSTEE/COMM CHAIR 3.00 0.00 X 0 0 0 ROBIN HARBAGE TRUSTEE 2.00 0.00 X 0 0 0 RONALD WILCOX TRUSTEE/VICE CHAIR 5.00 0.00 X 0 0 0 ROY REESE TRUSTEE 2.00 0.00 X 0 0 0 WALTER D BAY TRUSTEE 2.00 0.00 X 0 0 0 WILLIAM V ANDREW TRUSTEE/COMM CHAIR 3.00 0.00 X 0 0 0 SARAH MURCHISON TRUSTEE 2.00 0.00 X 0 0 0 Q IMAM TRUSTEE 2.00 0.00 X 0 0 0 DON KOHN TRUSTEE 2.00 0.00 X 0 0 0 KAREN LOCKWOOD TRUSTEE 2.00 0.00 X 0 0 0 CHUCK NUSBAUM TRUSTEE 2.00 0.00 X 0 0 0 KEN SHAFER TRUSTEE 2.00 0.00 X 0 0 0 JOHN SULLIVAN-WILSON TRUSTEE 2.00 0.00 X 0 0 0 LISA PERFETTI PROVOST 60.00 0.00 X 195891 0 57120 CAROLYN CIRIEGIO VP ADVANCEMENT 60.00 0.00 X 247051 0 38374 CHERYL NUNEZ VP EQUITY, INCLUSION, DIVERSITY (UNTIL 01/24) 60.00 0.00 X 90235 0 0 EILEEN M WALKER ASSOC VP/CONTROLLER (UNTIL 03/25) 60.00 0.00 X 153738 0 39005 JOHN DAVID JONES VICE PRESIDENT & TREASURER 60.00 0.00 X 297739 0 40450 LINETTE HILLIS VP OF HUMAN RESOURCES 60.00 0.00 X 233375 0 72206 ANGILA TRACEY SECRETARY OF COLLEGE 60.00 0.00 X 84703 0 33124 ASHLEY NICOLE REID INTERIM VP, STUDENT AFFAIRS 60.00 0.00 X 160168 0 59004 ALEXANDRIA P KONSTANTINOS VP MARKETING & COMMUNICATIONS 60.00 0.00 X 173140 0 27637 CATHERINE ANNE FRANKS INTERIM VP ENROLLMENT 50.00 0.00 X 160007 0 44224 JASON MCGRATH VP OF ENROLLMENT (AS OF 01/25) 60.00 0.00 X 0 0 0 TRICIA SCHREFFLER ASSOC VP/CONTROLLER (AS OF 10/24) 60.00 0.00 X 27699 0 1009 PETER MANSFIELD ABRAMO DIRECTOR 50.00 0.00 X 132836 0 57835 VINCENT T DISCIPIO SR. DIRECTOR OF TECHNOLOGY 50.00 0.00 X 131799 0 50584 LYNN HOLLERAN DIRECTOR OF ATHLETICS 60.00 0.00 X 129505 0 44563 JEFFREY S LANTIS PROFESSOR, POLITICAL SCIENCE 50.00 0.00 X 127697 0 29030 MAKIBA J FOSTER COLLEGE LIBRARIAN, DEPT. CHAIR 50.00 0.00 X 126018 0 47658 JENNIFER D WINGE FORMER VP, ENROLLMENT (UNTIL 05/24) 60.00 0.00 X 105536 0 24720 3034672 0 830228 35 1 1 0 BOGNER CORPORATION 305 MULBERRY STREET WOOSTER OH 44691 CONSTRUCTION 11963153 CREATIVE DINING SERVICES 1 ROYAL PARK DRIVE STE 3 ZEELAND MI 49464 FOOD SERVICE 8079775 ENCORE ONE LLC 10350 BREN ROAD W MINNETONKA MN 55343 INVESTMENT MGT. 2604535 SHIFT DESIGN NEW ORLEANS INC 3121 DAUPHINE ST NEW ORLEANS LA 70117 NFP CONSULTING 1556498 ELLUCIAN 4 COUNTRY VIEW ROAD MALVERN PA 19355 IT CONSULTING 717460 42 244 2895515 15395115 1786645 18290874 TUITION AND FEES 900099 103563797 103563797 ROOM & BOARD 721000 24733489 24733489 STUDENT SERVICES 900099 1448541 1448541 COMMUNITY EVENTS 900099 1298178 1298178 STUDENT AUXILIARY SERVICES 451211 758394 10678 167283 580433 720521 720521 132522920 9278422 74054 9204368 30831 30831 20917 46674 -25757 -25757 -25757 76755240 44466584 118689 32288656 -118689 32169967 32169967 192267257 131775204 241337 41959842 1587043 1587043 69918675 69918675 1979309 1979309 2977558 1015921 1838468 123169 36554165 33609765 1514988 1429412 3322804 2941705 271831 109268 11638963 10303550 674494 660919 2626256 2224501 275929 125826 335118 43162 291956 188718 188718 61768 61768 2062697 2062697 11363389 10729664 526211 107514 646402 160660 484058 1684 2323505 1956713 239190 127602 1066524 559583 435356 71585 60061 60061 4536703 4419218 62866 54619 2204250 1845119 202873 156258 606279 549679 27838 28762 2349817 2324472 24231 1114 10651145 10452785 129852 68508 28178 27206 972 EQUIPMENT RENTAL & MAIN 5861490 5683142 137340 41008 OFF CAMPUS PROGRAMS 1725980 1725980 LIBRARY MATERIALS 865429 865429 DUES & MEMBERSHIPS 444178 309852 90419 43907 1502312 1047993 305813 148506 179488716 166341187 9786100 3361429 2547197 1646981 11477556 13776210 900098 864041 191632 0 487650 503758 1139423 1003573 357183228 170130310 183347111 187052918 131336434 140692466 338648732 365193087 418934 282462 9124541 9664505 679619308 720680001 10955776 9735456 1102576 1020951 49006749 61218194 13290069 12882087 74355170 84856688 X 308609020 312963179 296655118 322860134 605264138 635823313 679619308 720680001 X 12778541 16928114 852520 X 0 1 X 1 1 1 X 30725530 17591180 13893678 13113251 18290874 93614513 30725530 17591180 13893678 13113251 18290874 93614513 41581344 52033169 6542251 1923215 2949846 4162491 9256116 24833919 580433 580433 119028865 131946126 0.43710 0.70040 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: STUDENT AUXILIARY SERVICES - 2024 AMOUNT: $ 580,433. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 428969 X X X 0 437822692 4214018 54746390 20019937 476763163 395470809 4462522 57044564 19155203 437822692 374948188 2569747 39957133 22004259 395470809 431210227 3927424 -43888320 16301143 374948188 332606033 5193779 109461622 16051207 431210227 0.38686 0.37285 0.24030 0 0 2739661 2739661 139059727 123031702 16028025 156939016 12905389 144033627 31804653 34193219 -2388566 26640171 26640171 187052918 PARTNERSHIPS 365193087 F 365193087 ADVANCES FROM GOVERNMENT FOR STUDENT LOANS 340773 ACCRUED CHARITABLE GIFT ANNUITY AND TRUST OBLIGATIONS 6026420 ASSET RETIREMENT OBLIGATION 1918354 ACCRUED POSTRETIREMENT BENEFIT OBLIGATION 3586123 LEASE LIABILITY 1010417 12882087 X 136715292 16928114 -1050748 15877366 120837926 71429331 71429331 192267257 106156117 46674 46674 106109443 73379273 73379273 179488716 PART III, LINE 4: THE COLLEGE'S COLLECTION INCLUDES CONTEMPORARY ART, ANCIENT POTTERY, ETHNOGRAPHIC MATERIALS, RARE BOOKS, GEOLOGICAL ROCKS, BIOLOGICAL SPECIMENS AND HISTORICAL ITEMS. THESE ITEMS ARE HELD FOR EDUCATION, RESEARCH, SCIENTIFIC INQUIRY AND PUBLIC EXHIBITION. PART V, LINE 4: THE COLLEGE'S ENDOWMENT CONSISTS OF APPROXIMATELY 1,345 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS (BOARD-DESIGNATED ENDOWMENT FUNDS). IN ACCORDANCE WITH GAAP, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE COLLEGE HAS INTERPRETED OHIO'S ENACTED VERSION OF UPMIFA AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE ABSENT EXPLICIT DONOR INSTRUCTIONS TO THE CONTRARY. THE COLLEGE CLASSIFIES AS PERMANENTLY RESTRICTED NET ASSETS THE ORIGINAL GIFT VALUE PLUS THE VALUE OF SUBSEQUENT GIFTS TO THE PERMANENT ENDOWMENT. THE PERMANENT ENDOWMENT IS NOT REDUCED BY LOSSES ON THE INVESTMENTS, EXCEPT TO THE EXTENT REQUIRED BY THE DONOR, OR BY APPROPRIATIONS FROM THE ENDOWMENT FUND. THE ACCUMULATED PORTION OF A DONOR-RESTRICTED FUND THAT IS NOT PERMANENTLY RESTRICTED IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS UNTIL APPROPRIATED FOR EXPENDITURE BY THE COLLEGE IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY OHIO'S ENACTED VERSION OF UPMIFA. APPROPRIATIONS FROM THE ENDOWMENT ARE USED TO SUPPORT SCHOLARSHIPS AND LOANS, FACULTY AND ACADEMIC PROGRAM SUPPORT, STUDENT AWARDS AND PRIZES, AND THE GENERAL OPERATIONS OF THE COLLEGE. PART X, LINE 2: THE COLLEGE QUALIFIES AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXATION UNDER 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 AMOUNTS DERIVED FROM UNRELATED BUSINESS ACTIVITIES AS DEFINED BY THE IRC. THE COLLEGE FOLLOWS GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE COLLEGE MAY RECOGNIZE 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 THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. AT JUNE 30, 2025 AND 2024, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 26,154. CHANGE IN VALUE OF TRUSTS HELD BY OTHERS 654,819. POSTRETIREMENT LIABILITY RELATED CHANGES 194,549. ASSET RETIREMENT OBLIGATION -23,002. INVESTMENT MANAGEMENT FEES -2,031,688. EXPENSES NET WITH GAIN ON ENDOWMENT INVESTMENTS FOR FS PURPOSES 128,420. PART XI, LINE 4B - OTHER ADJUSTMENTS: INSTITUTIONAL FINANCIAL AID 71,476,005. RENTAL EXPENSES -46,674. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 46,674. PART XII, LINE 4B - OTHER ADJUSTMENTS: INSTITUTIONAL FINANCIAL AID 71,476,005. INVESTMENT MANAGEMENT FEES 2,031,688. EXPENSES NET WITH GAIN ON ENDOWMENT INVESTMENTS FOR FS PURPOSES -128,420. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE COLLEGE IS IN COMPLIANCE WITH REV. PROC. 75-50. THE COLLEGE PUBLISHES ITS NONDISCRIMINATION POLICY IN DOCUMENTS USED FOR FINANCIAL AID, ADMISSIONS, AND STUDENT PROGRAMS, AND HAS THE POLICY POSTED ON ITS WEBSITE. SCHEDULE E, PART I, LINE 6 THE COLLEGE PARTICIPATES IN VARIOUS FEDERAL STUDENT ASSISTANCE PROGRAMS INCLUDING PERKINS LOANS, PELL GRANTS, AND WORK STUDY ARRANGEMENTS. 1 EAST ASIA AND THE PACIFIC 0 0 CONFERENCE TRAVEL 63 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES ACADEMIC SUPPORT 1591 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES RESEARCH 1165 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDENT SERVICES 7716 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 CONFERENCE TRAVEL 3863 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES ACADEMIC SUPPORT 10287 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES RESEARCH 7538 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES STUDENT SERVICES 40049 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES STUDENT SERVICES 1222 MIDDLE EAST AND NORTH AFRICA 0 0 CONFERENCE TRAVEL 492 NORTH AMERICA 0 0 CONFERENCE TRAVEL 159 NORTH AMERICA 0 0 PROGRAM SERVICES ACADEMIC SUPPORT 8764 NORTH AMERICA 0 0 PROGRAM SERVICES RESEARCH 1609 NORTH AMERICA 0 0 PROGRAM SERVICES STUDENT SERVICES 1574 SUB-SAHARAN AFRICA 0 0 CONFERENCE TRAVEL 583 SOUTH AMERICA 0 0 PROGRAM SERVICES STUDENT SERVICES 5420 SOUTH ASIA 0 0 PROGRAM SERVICES STUDENT SERVICES 10396 SOUTH ASIA 0 0 CONFERENCE TRAVEL 11 SOUTH ASIA 0 0 PROGRAM SERVICES ACADEMIC SUPPORT 280 SOUTH ASIA 0 0 PROGRAM SERVICES RESEARCH 975 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES STUDENT SERVICES 8822 0 0 0 0 0 0 72272 40307 112579 TUITION ASSISTANCE CENTRAL AMERICA AND THE CARIBBEAN 5 108149 CREDIT TO THE STUDENT ACCOUNT TUITION ASSISTANCE EAST ASIA AND THE PACIFIC 8 215215 CREDIT TO THE STUDENT ACCOUNT TUITION ASSISTANCE EUROPE (INCLUDING ICELAND & GREENLAND) 52 1275496 CREDIT TO THE STUDENT ACCOUNT TUITION ASSISTANCE MIDDLE EAST AND NORTH AFRICA 2 64966 CREDIT TO THE STUDENT ACCOUNT TUITION ASSISTANCE SUB-SAHARAN AFRICA 1 32517 CREDIT TO THE STUDENT ACCOUNT TUITION ASSISTANCE SOUTH AMERICA 8 166368 CREDIT TO THE STUDENT ACCOUNT TUITION ASSISTANCE SOUTH ASIA 5 116598 CREDIT TO THE STUDENT ACCOUNT 1 0 1 0 1 1 PART I, LINE 2: THE COLLEGE FOLLOWS FEDERAL, STATE, DONOR, AND INSTITUTIONAL GUIDELINES FOR DETERMINING ELIGIBILITY FOR SCHOLARSHIPS, PRIZES, AND OTHER GRANTS AND AWARDS. THE COLLEGE MAINTAINS RECORDS SHOWING THE SELECTION CRITERIA, RECIPIENT ELIGIBILITY, HOW FUNDS MAY BE USED, AND ANY RELATED PARTY DISCLOSURES. GRANTS AWARDED BY THE OFFICE OF FINANCIAL AID ARE CREDITED DIRECTLY TO STUDENT ACCOUNTS. OTHER GRANTS ARE MONITORED IN VARIOUS WAYS, INCLUDING REIMBURSING ACTUAL SUBSTANTIATED EXPENSES, REQUIRING WRITTEN REPORTS, AND/OR VISITING SITES OF ACTIVITIES FUNDED BY COLLEGE GRANTS. PART I, LINE 3: CENTRAL AMERICA AND THE CARIBBEAN - CASH, ACCRUAL EAST ASIA AND THE PACIFIC - ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND) - ACCRUAL MIDDLE EAST AND NORTH AFRICA - ACCRUAL NORTH AMERICA (CANADA & MEXICO ONLY) - ACCRUAL RUSSIA AND NEIGHBORING STATES - ACCRUAL SOUTH AMERICA - ACCRUAL SOUTH ASIA - ACCRUAL SUB-SAHARAN AFRICA - ACCRUAL SCHEDULE F, PART IV - LINES 1, 3, 5: THE ORGANIZATION HAD TRANSFERS TO FOREIGN CORPORATIONS IN THE CURRENT FISCAL YEAR WHICH MET THE THRESHOLDS FOR FILING FORMS 926. FORMS 926 ARE ATTACHED TO THIS RETURN AS REQUIRED. THE ORGANIZATION HAD INVESTMENTS IN FOREIGN CORPORATIONS BUT DID NOT MEET THE THRESHOLD FOR FILING FORM 5471. SOME OF THESE FOREIGN CORPORATIONS MAY BE PASSIVE FOREIGN INVESTMENT CORPORATIONS. THE ORGANIZATION IS NOT REQUIRED TO FILE FORMS 8621 AS THE DISTRIBUTIONS WERE NOT CATEGORIZED AS UNRELATED BUSINESS INCOME. THE ORGANIZATION HAD INVESTMENTS IN FOREIGN PARTNERSHIPS BUT DID NOT MEET THRESHOLDS FOR FILING FORMS 8865. X X X X X X X 1 WASHBURN& MCGOLDRICK 950 NEW LOUDON RD SUITE 210 LANTHAM NY 12110 FUNDRAISING/CAMPAIGN COUNSEL 0 0 61768 -61768 61768 -61768 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY 1 ONE EIGHTY INC 104 SPINK STREET WOOSTER OH 44691 341269314 501(C)(3) 8045 0 COMMUNITY SUPPORT - SOUP AND BREAD STUDENT RUN PROGRAM WOOSTER CITY SCHOOLS 144 N MARKET STREET WOOSTER OH 446914810 346003127 12050 0 COMMUNITY SUPPORT - SOUP AND BREAD STUDENT RUN PROGRAM SHIFT DESIGN INC 3121 DAUPHINE STREET NEW ORLEANS LA 70117 300718529 1556498 0 SERVICES PERFORMED AS PART OF GRANT-FUNDED PROJECT GREAT DECISIONS OF WAYNE COUNTY INC 129 KAUKE HALL WOOSTER OH 44691 300085518 501(C)(3) 6000 0 STUDENT EDUCATIONAL SUPPORT - LECTURE SERVICES SPONSORED BY THE COLLEGE OF WOOSTER 3 1 PRIZES, ACADEMIC ACHIEVEMENT & CONTESTS 275 13125 COST SUPPLIES PRIZES, ACADEMIC ACHIEVEMENT & CONTESTS 105 23901 COST TRAVEL PRIZES, ACADEMIC ACHIEVEMENT & CONTESTS 170 85905 SCHOLARSHIPS FOR TUITION & FEES 988 69503211 STUDENT RESEARCH 13 3327 COST CONFERENCE REGISTRATION STUDENT RESEARCH 14 5018 COST SUPPLIES STUDENT RESEARCH 21 27793 COST TRAVEL STUDENT RESEARCH 66 49412 VOCATIONAL GRANTS FOR STUDENTS 143 206983 PART I, LINE 2: DONATIONS TO ONEEIGHTY INC AND WOOSTER CITY SCHOOLS WERE GENERATED BY A STUDENT ORGANIZATION THAT CREATED A "DONATE LUNCH DOLLARS" PROGRAM. THE DONATIONS WERE GIVEN TO CHARITIES AND NO FURTHER MONITORING OF FUNDS WAS PROVIDED. DONATIONS TO SHIFT DESIGN INC. WERE IN THE FORM OF ADVANCES TO A SUB-AWARDEE. MONITORING OF FUNDS DISBURSED WAS NOT PROVIDED BY THE ORGANIZATION. THE FINAL CONTRIBUTION, TO GREAT DECISION WANY COUNTY, WAS TO SUPPORT A COMMUNITY-BASED AND SPONSORED CURRENT AFFAIRS PROGRAM. THE COLLEGE FOLLOWS FEDERAL, STATE, DONOR, AND INSTITUTIONAL GUIDELINES FOR DETERMINING ELIGIBILITY FOR SCHOLARSHIPS, PRIZES, AND OTHER GRANTS AND AWARDS. THE COLLEGE MAINTAINS RECORDS SHOWING THE SELECTIONS CRITERIA, RECIPIENT ELIGIBILITY, HOW FUNDS MAY BE USED, AND ANY RELATED PARTY. BEFORE PAYING GRANTS TO OTHER ENTITIES, THE COLLEGE OBTAINS DOCUMENTATION SHOWING THE RECIPIENT IS ELIGIBLE TO RECEIVE DEDUCTIBLE CHARITABLE CONTRIBUTIONS. GRANTS AWARDED BY THE OFFICE OF FINANCIAL AID ARE CREDITED DIRECTLY TO STUDENT ACCOUNTS. OTHER GRANTS ARE MONITORED IN VARIOUS WAYS, INCLUDING REIMBURSING ACTUAL SUSTAINED EXPENSES, REQUIRING WRITTEN REPORTS, AND/OR VISITING SITES OF ACTIVITIES FUNDED BY COLLEGE GRANTS. X X X 1 1 X X X 0 1 0 0 0 0 0 0 0 ANNE MCCALL PRESIDENT 457535 0 0 0 0 0 110145 0 53540 0 621220 0 0 0 JOHN DAVID JONES VICE PRESIDENT & TREASURER 297739 0 0 0 0 0 7268 0 33182 0 338189 0 0 0 LINETTE HILLIS VP OF HUMAN RESOURCES 233375 0 0 0 0 0 24160 0 48046 0 305581 0 0 0 CAROLYN CIRIEGIO VP ADVANCEMENT 247051 0 0 0 0 0 29596 0 8778 0 285425 0 0 0 LISA PERFETTI PROVOST 195891 0 0 0 0 0 20717 0 36403 0 253011 0 0 0 ASHLEY NICOLE REID INTERIM VP, STUDENT AFFAIRS 160168 0 0 0 0 0 21744 0 37260 0 219172 0 0 0 CATHERINE ANNE FRANKS INTERIM VP ENROLLMENT 160007 0 0 0 0 0 20098 0 24126 0 204231 0 0 0 ALEXANDRIA P KONSTANTINOS VP MARKETING & COMMUNICATIONS 173140 0 0 0 0 0 0 0 27637 0 200777 0 0 0 EILEEN M WALKER ASSOC VP/CONTROLLER (UNTIL 03/25) 153738 0 0 0 0 0 14944 0 24061 0 192743 0 0 0 PETER MANSFIELD ABRAMO DIRECTOR 132836 0 0 0 0 0 16624 0 41211 0 190671 0 0 0 VINCENT T DISCIPIO SR. DIRECTOR OF TECHNOLOGY 131799 0 0 0 0 0 17246 0 33338 0 182383 0 0 0 LYNN HOLLERAN DIRECTOR OF ATHLETICS 129505 0 0 0 0 0 12927 0 31636 0 174068 0 0 0 MAKIBA J FOSTER COLLEGE LIBRARIAN, DEPT. CHAIR 126018 0 0 0 0 0 15946 0 31712 0 173676 0 0 0 JEFFREY S LANTIS PROFESSOR, POLITICAL SCIENCE 127697 0 0 0 0 0 13650 0 15380 0 156727 0 0 0 JENNIFER D WINGE FORMER VP, ENROLLMENT (UNTIL 05/24) 105536 0 0 0 0 0 8996 0 15724 0 130256 0 0 0 PART I, LINE 1A TRAVEL FOR COMPANIONS ON OCCASION, IT IS AN APPROPRIATE PART OF COLLEGE ACTIVITIES (INCLUDING FUNDRAISING) FOR THE PRESIDENT'S SPOUSE TO ACCOMPANY HER ON TRIPS. THESE ARE NOT FREQUENT, ARE RELATED TO THE EXEMPT PURPOSE OF THE COLLEGE AND ARE NOT TREATED AS TAXABLE INCOME. HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE THE COLLEGE REQUIRES THE PRESIDENT TO LIVE IN A COLLEGE-PROVIDED HOUSE ON CAMPUS. THE HOUSE IS USED SUBSTANTIALLY FOR COLLEGE-RELATED PURPOSES INCLUDING MEETINGS AND MEALS WITH STUDENTS AND FACULTY, MEETINGS AND MEALS WITH ALUMNI AND DONORS, AND OTHER SIMILAR EVENTS. NONE OF THIS BENEFIT WAS TREATED AS TAXABLE INCOME TO THE PRESIDENT, HOWEVER, THE RENTAL FOR THE PERSONAL PORTION OF THE HOUSE (APPROXIMATELY $24,000) IS TREATED AS A NON-TAXABLE BENEFIT. HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES THE COLLEGE PAYS A PORTION OF COUNTRY CLUB DUES FOR THE VICE PRESIDENT FOR ADVANCEMENT. THIS MEMBERSHIP IS MAINTAINED SO THE COUNTRY CLUB CAN BE USED SOLELY FOR COLLEGE EVENTS AND THE PAYMENT IS NOT CONSIDERED TAXABLE COMPENSATION. PART I, LINE 4B THE PRESIDENT, ANNE MCCALL, IS A PARTICIPANT IN A 457(F) PLAN. THE ORGANIZATION MADE A CONTRIBUTION OF $67,500 DURING THE FISCAL YEAR. A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756AGC2 2012-05-30 9182102 EDUCATIONAL FACILITIES 0 0 0 B OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 2018-11-15 32802300 EDUCATIONAL FACILITIES 0 0 0 C OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 2020-10-27 5150450 REFUND PRIOR TAX-EXEMPT BONDS ISSUED IN 2010 0 0 0 D OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 2024-05-15 11100000 REFINANCE 2021 BONDS 0 0 0 A 5070000 9182102 182416 5000000 3999686 2013 0 1 1 1 B 32815464 3317240 329675 29155385 2022 0 0 1 1 C 2094377 5150450 115753 5034697 2011 1 0 1 1 D 4297104 11100000 159000 10941000 2024 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 0 1 0 0 0 0 0 1 D 0 0 1 0 0 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: OHIO HIGHER EDUCATIONAL FACILITY COMMISSION DATE THE REBATE COMPUTATION WAS PERFORMED: 11/15/2023 A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 2024-12-10 30000000 CONSTRUCTION/RENIVATION OF COMPTON HALL 0 0 0 A 30000000 16520724 13479276 2025 0 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 1 0 0 0 1 A 1 PER IRS REGULATIONS NO NAMES NEED TO BE REVEALED PER IRS REGULATIONS, NO RELATIONSHIPS NEED TO BE REVEALED 51828 TUITION REMISSION FINANCIAL AID RAVI PALAT SPOUSE OF PRESIDENT 69000 COMPENSATION 0 SCHEDULE L, PART IV - SPOUSAL COMPENSATION RAVI A. PALAT WAS NOT SUPERVISED BY HIS SPOUSE, NOR DID HIS SPOUSE DETERMINE HIS COMPENSATION. X 3 301400 FMV X 39 1430490 NYSE X 1 613 COST X TICKETS 1 48000 FMV X INSTRUMENTS 2 6142 COST 0 0 1 0 PART I, COLUMN (B): THE NUMBERS LISTED ON COLUMN B REPRESENT THE NUMBER OF CONTRIBUTORS WHO GIFTED THE NON-CASH DONATIONS TO THE ORGANIZATION. PER POLICY, THE DONATIONS OF ITEMS THAT ARE NOT MATERIAL ARE REPORTED AT $1. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES HAS DELEGATED THE RESPONSIBILITY AND AUTHORITY FOR REVIEW OF THE FORM 990 TO THE AUDIT AND RISK COMMITTEE. THE AUDIT AND RISK COMMITTEE, WITH THE ASSISTANCE OF THE INDEPENDENT PUBLIC ACCOUNTING FIRM, REVIEWS AND APPROVES THE FORM 990 BEFORE SUBMISSION TO THE IRS. A FULL COPY OF THE 990 IS PROVIDED TO ALL TRUSTEES PRIOR TO FILING THE FORM WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE COLLEGE RESPECTS THE RIGHT OF ITS TRUSTEES, OFFICERS, FACULTY AND STAFF MEMBERS TO ENGAGE IN OUTSIDE BUSINESS, FINANCIAL, SERVICE, AND/OR OTHER ACTIVITIES, RECOGNIZING THAT CONFLICTS OF INTEREST ARISE FROM TIME TO TIME, AND THAT THESE CONFLICTS: 1. MAY RESULT FROM THE INDIVIDUAL'S RELATIONSHIP WITH OUTSIDE ORGANIZATIONS PERSONS, OR CAUSES REFLECTING THE PERSON'S PROMINENCE, REPUTATION, AND INFLUENCE, AND 2. NEED NOT BE HARMFUL, AND, INDEED MAY BE FAVORABLE, TO THE COLLEGE'S INTERESTS, AS LONG AS THEY ARE DISCLOSED AND UNDERSTOOD IN THE COLLEGE'S DECISION-MAKING PROCESSES. SUCH REAL OR APPARENT CONFLICTS ARE NOT CONSIDERED DETRIMENTAL IF: 1.THEY ARE FULLY DISCLOSED TO THE APPROPRIATE DESIGNATED SENIOR STAFF MEMBER OR THE AUDIT AND RISK COMMITTEE OF THE BOARD; 2. THEIR NATURE IS KNOWN AND UNDERSTOOD BY THE INDIVIDUAL'S IMMEDIATE SUPERVISOR AND THE APPROPRIATE SENIOR STAFF MEMBER FOR FACULTY AND STAFF EMPLOYEES, AND THE AUDIT AND RISK COMMITTEE OF THE BOARD OF TRUSTEES FOR SENIOR STAFF MEMBERS, THE PRESIDENT, AND THE TRUSTEES; 3. DISCLOSURE IS MADE AT THE EARLIEST PRACTICABLE TIME; 4. THE COMMITMENT OF TIME TO THESE ACTIVITIES DOES NOT INTERFERE WITH THE INDIVIDUAL'S DUTIES; 5. THE TRUSTEE OR EMPLOYEE REFRAINS FROM PARTICIPATING IN COLLEGE MATTERS RELATED TO SUCH ACTIVITIES; AND 6. THE TRUSTEE OR EMPLOYEE ALWAYS ACTS IN A MANNER THAT FOSTERS THE OBJECTIVES OF THE COLLEGE'S CORE MISSION TO PROVIDE THE BEST POSSIBLE EDUCATIONAL EXPERIENCE FOR WOOSTER'S STUDENTS. TO PROVIDE THE PROPER ENVIRONMENT FOR FACULTY TO TEACH, AND TO RESPONSIBLY STEWARD THE COLLEGE'S FINANCIAL, HUMAN, AND PHYSICAL RESOURCES. CONFLICT OF INTEREST QUESTIONAIRES ARE COMPLETED ANNUALLY BY ALL TRUSTEES AND EACH OFFICER, SENIOR STAFF, FACULTY, AND STAFF MEMBER WHO IS CURRENTLY SERVING THE COLLEGE AND WHO HAS AUTHORITY TO REQUISITION, PURCHASE, OR CONTRACT FOR MATERIALS OR SERVICES FOR THE COLLEGE, OR HAS HAD RESPONSIBILITY FOR APPROVING THE SAME. THE CHAIR OF THE AUDIT AND RISK COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS AND APPROVES ALL SUBSTANTIAL, ACTUAL OR POTENTIAL CONFLICTING ACTIVITIES OF THE PRESIDENT AND SENIOR STAFF MEMBERS. SENIOR STAFF MEMBERS REVIEW AND APPROVE ALL SUBSTANTIAL ACTUAL OR POTENTIAL CONFLICTING ACTIVITIES OF FACULTY AND STAFF MEMBERS, WHEN THERE IS A DOUBT AS TO WHETHER A CONFLICT OF INTEREST EXISTS, THE MATTER SHALL BE RESOLVED BY THE PROVOSTS OFFICE FOR FACULTY, THE APPROPRIATE VICE PRESIDENT FOR STAFF EMPLOYEES, AND BY THE AUDIT AND RISK COMMITTEE FOR SENIOR STAFF MEMBERS, THE PRESIDENT, AND TRUSTEES. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS SURVEYS CONDUCTED BY THE GREAT LAKES COLLEGES ASSOCIATION (GLCA) AND JOINT PAYROLL SURVEYS CONDUCTED BY THE GLCA AND ASSOCIATED COLLEGES OF THE MIDWEST (ACM). COMPENSATION ARRANGEMENTS FOR THE PRESIDENT ARE REVIEWED AND APPROVED BY INDEPENDENT MEMBERS OF THE EXECUTIVE COMMITTEE. THE PRESIDENT'S COMPENSATION IS DETERMINED BASED ON REFERENCE TO THE SALARY SURVEYS AND THE PRESIDENT'S JOB PERFORMANCE. RECOMMENDED COMPENSATION ARRANGEMENTS FOR OTHER SENIOR OFFICERS AND STAFF ARE DEVELOPED BY THE PRESIDENT IN CONSULTATION WITH THE CHAIRMAN OF THE BOARD AND ARE BASED ON THE ABOVE MENTIONED SALARY SURVEYS, JOB PERFORMANCE, AND EXPERIENCE IN THE POSITION. THESE RECOMMENDATIONS ARE PRESENTED TO THE FULL EXECUTIVE COMMITTEE FOR DISCUSSION AND APPROVAL. COMPENSATION DECISIONS MADE BY THE COMPENSATION COMMITTEE AFFECTING THE PRESIDENT AND OTHER SENIOR OFFICERS ARE REPORTED TO THE FULL BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 18 THE COLLEGE FILED ITS FORM 1023 BEFORE JULY 15, 1987 AND DOES NOT HAVE A COPY OF THIS FILING AS OF THE FILING OF THIS RETURN. UNDER THE REGULATIONS OF THE INTERNAL REVENUE CODE, THE COLLEGE IS NOT REQUIRED TO MAKE ITS FORM 1023 AVAILABLE FOR PUBLIC INSPECTION. FORM 990 AND 990T FROM THE MOST RECENT THREE YEARS ARE AVAILABLE UPON REQUEST IN ACCORDANCE WITH IRC SECTION 6104(D). FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE POSTS ITS AUDITED FINANCIAL STATEMENTS ON THE COLLEGE WEBSITE (WWW.WOOSTER.EDU). FORM 990 AND 990-T ARE AVAILABLE UPON REQUEST FOR THE PAST THREE YEARS IN ACCORDANCE WITH IRC SECTION 6104(D). THE COLLEGE ALSO MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 26,154. CHANGE IN VALUE OF TRUSTS HELD BY OTHERS 654,819. POSTRETIREMENT LIABILITY RELATED CHANGES 194,549. ASSET RETIREMENT OBLIGATION -23,002. WOOSTER TECHNOLOGY GROUP LTD 1101 N BEVER STREET WOOSTER OH 44691 263895769 HOLDS PATENTS OH THE COLLEGE OF WOOSTER GREAT LATKES COLLEGES ASSOCIATION INC 535 WEST WILLIAM ANN ARBOR MI 48103 381678376 EDUCATION CONSORTIUM MI 501(C)(3) LINE 12A, I N/A 0 THE FIVE COLLEGES OF OHIO 173 WEST LORAIN STREET ROOM 208 OBERLIN OH 47074 311440434 EDUCATION CONSORTIUM OH 501(C)(3) LINE 12A, I N/A 0 POOLED INCOME FUND (2) POOLED INCOME FUND OH THE COLLEGE OF WOOSTER T 1.00000 1 CHARITABLE REMAINDER TRUST (5) CHARITABLE TRUST OH THE COLLEGE OF WOOSTER T 1.00000 1 CHARITABLE LEAD TRUST (1) CHARITABLE TRUST OH THE COLLEGE OF WOOSTER T 1.00000 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0