2024-05-15T12:41:27-05:00 2023-06-30 FORVIS LLP 312 WALNUT STREET SUITE 3000 CINCINNATI OH 45202 990 2022-07-01 310537514 WILMINGTON COLLEGE % EDMUND BESONG WILM 9374812307 1870 QUAKER WAY WILMINGTON OH 45177 EDMUND BESONG INTERIM VP 9373826661 2024-05-15 true EDMUND BESONG 999009999 Aaron Hershberger P00961884 5136218300 2024-05-15 2 2022 2023-04-26 12:10:37Z RICHARD SIDWELL 1870 QUAKER WAY WILMINGTON OH 45177 65289912 false X WWW.WILMINGTON.EDU X 1870 OH THE PURPOSE OF WILMINGTON COLLEGE IS TO EDUCATE, INSPIRE, AND PREPARE EACH STUDENT FOR A LIFE OF SUCCESS AND SERVICE. 20 20 330 0 5259027 3558937 32571548 34430367 2313760 -722192 -3746987 613368 36397348 37880480 13236692 14850948 0 0 13617281 14370938 0 0 2246041 14011686 14983394 40865659 44205280 -4468311 -6324800 125090188 124718529 24627102 22886495 100463086 101832034 X THE MISSION OF WILMINGTON COLLEGE IS TO EDUCATE, INSPIRE AND PREPARE EACH STUDENT FOR A LIFE OF SERVICE AND SUCCESS. TO FULFILL THAT MISSION, WILMINGTON COLLEGE PROVIDES A HIGH QUALITY UNDERGRADUATE AND GRADUATE EDUCATIONAL ENVIRONMENT SHAPED BY THE TRADITIONS OF THE LIBERAL ARTS, CAREER PREPARATION AND THE DISTINCTIVE PRACTICES OF THE RELIGIOUS SOCIETY OF FRIENDS (QUAKERS). BY OFFERING ACADEMIC PROGRAMS, PRACTICAL EXPERIENCE AND CO-CURRICULAR ACTIVITIES IN A VARIETY OF SETTINGS TO STUDENTS FROM DIVERSE BACKGROUNDS, THE COLLEGE LEADS STUDENTS TO GAIN AN AWARENESS OF THE WORLD, TO ACQUIRE KNOWLEDGE OF CAREER AND VOCATION AND TO SEEK TRUTH AND SOCIAL JUSTICE. IN KEEPING WITH THE RICH HERITAGE OF THE LIBERAL ARTS, THE COLLEGE SEEKS TO EDUCATE THE WHOLE PERSON - INTELLECTUAL, EMOTIONAL, PHYSICAL AND SPIRITUAL - IN WAYS THAT FOSTER CRITICAL THINKING, REFLECTION, THE FREE EXCHANGE OF IDEAS, OPEN INQUIRY, RESPECT FOR ALL PERSONS AND A DESIRE FOR LIFELONG LEARNING. THE LIBERAL ARTS ARE INTEGRA false false 37840957 14850948 35043735 EDUCATIONAL INSTRUCTION AND RELATED ACTIVITIES WERE PROVIDED FOR LIBERAL ARTS STUDENTS. AUXILIARY ENTERPRISES INCLUDES RESIDENCE HALLS, DINING ROOM, BOOK STORE AND OTHER ACTIVITIES RELATING TO THE EDUCATIONAL PURPOSES OF THE INSTITUTION. 37840957 true true false false false false false true false true true true false false true false false true true false true false false false false false false false true true false false false false false false false false true false false false true true false false false true 1610 0 true 330 true false false false false false true true false false false false false false X 20 20 true false false false false false false true true false true true true true true true true true true true false X EDMUND BESONG 9374812231 1870 QUAKER WAY WILMINGTON OH 45177 TREVOR BATES PRESIDENT - TERM ENDED 4/2023 40.0 0.0 X 265000 0 13912 BEATRIZ IBANEZ-ALVAREZ VP AND CHIEF FINANCIAL OFFICER 40.0 0.0 X 160000 0 25931 DENNIS KELLY CHIEF ENROLLMENT OFFICER 40.0 0.0 X 175000 0 808 JOSEPH BULL VP OF ADVANCEMENT 40.0 0.0 X 137000 0 29847 SIGRID SOLOMON VP OF STUDENT AFFAIRS 40.0 0.0 X 127192 0 17687 KEN PATTERSON ACADEMIC DEAN 40.0 0.0 X 129548 0 12125 JOHN MCKIERNAN CHIEF OF STAFF 40.0 0.0 X 100000 0 13460 COREEN COCKERILL INTERIM PRESIDENT 40.0 0.0 X 103750 0 6825 AARON DENU TRUSTEE 1.0 0.0 X 0 0 0 BRENT BILL TRUSTEE/SECRETARY 1.0 0.0 X X 0 0 0 CHRISTEN CLOUGHERTY TRUSTEE 1.0 0.0 X 0 0 0 DAN BUCKLEY TRUSTEE/VICE CHAIR 1.0 0.0 X X 0 0 0 DANIEL SMITH-CHRISTOPHER TRUSTEE - TERM ENDED 1.0 0.0 X 0 0 0 DAVID RAIZK TRUSTEE 1.0 0.0 X 0 0 0 DELORES HARGROVE-YOUNG TRUSTEE - TERM ENDED 1.0 0.0 X 0 0 0 EDMUND BESONG TRUSTEE 1.0 0.0 X 0 0 0 ELIZABETH GARVEY TRUSTEE 1.0 0.0 X 0 0 0 ELLEN HIATT TRUSTEE - TERM ENDED 1.0 0.0 X 0 0 0 EVAN WILLIAMS TRUSTEE 1.0 0.0 X 0 0 0 EVANS NWANKWO TRUSTEE - TERM ENDED 1.0 0.0 X 0 0 0 HENRY FREEMAN TRUSTEE - TERM ENDED 1.0 0.0 X 0 0 0 JEREMIAH GUAPPONE TRUSTEE 1.0 0.0 X 0 0 0 JONATHAN MCKAY TRUSTEE 1.0 0.0 X 0 0 0 JR REID TRUSTEE - TERM ENDED 1.0 0.0 X 0 0 0 LARRY SIDWELL TRUSTEE 1.0 0.0 X 0 0 0 LUCY STEINITZ TRUSTEE 1.0 0.0 X 0 0 0 MARCY HAWLEY TRUSTEE 1.0 0.0 X 0 0 0 NANCY SUMMERS TRUSTEE 1.0 0.0 X 0 0 0 RICH SIDWELL TRUSTEE/CHAIR 1.0 0.0 X X 0 0 0 TAYLOR STUCKERT TRUSTEE/ASST SECRETARY 1.0 0.0 X X 0 0 0 TIM BUREN TRUSTEE 1.0 0.0 X X 0 0 0 TYRONE TAYLOR TRUSTEE - TERM ENDED 1.0 0.0 X 0 0 0 WILLIAM SHOECRAFT TRUSTEE - TERM ENDED 1.0 0.0 X 0 0 0 CHRISTOPHER CHE TRUSTEE 1.0 0.0 X 0 0 0 RUTH OLMSTED TRUSTEE 1.0 0.0 X 0 0 0 ELIZABETH SALINAS-NEWBY TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM SHAW TRUSTEE - TERM ENDED 1.0 0.0 X 0 0 0 1197490 0 120595 7 false true false BUCKEYE CHARTERS LTD 1235 E Hanthorn Road LIMA OH 45804 TRANSPORTATION 302604 ENCORE ONE LLC 10350 Bren Road W MINNETONKA MN 55343 CONSULTING 643191 VORYS SATER SEYMOUR AND PEASE 52 East Gay Street COLUMBUS OH 43215 LEGAL 208173 3 899523 2659414 434488 3558937 TUITION AND FEES 611600 27152945 27152945 OTHER AUXILIARY INCOME 611710 6474812 6474812 OTHER INCOME 611710 802610 802610 34430367 1347259 1347259 0 0 613368 613368 0 613368 613368 25339981 27409432 -2069451 -2069451 -2069451 0 0 0 0 0 0 0 0 0 0 37880480 35043735 -722192 0 14850948 14850948 0 0 751226 591399 95610 64217 0 10941347 8613517 1392520 935310 535574 421628 68163 45783 1304556 1027005 166033 111519 838235 659896 106683 71656 0 121369 95547 15447 10375 82500 64948 10500 7052 0 0 142840 112450 18179 12211 2217459 1745683 282219 189557 238887 188063 30403 20421 484450 381381 61657 41413 1038394 817470 132158 88766 0 2149833 1692445 273612 183776 537139 422860 68362 45917 0 61142 48134 7782 5227 703460 703460 0 2201810 2130964 70846 0 558260 439487 71050 47722 EQUIPMENT EXPENSE 449830 354126 57250 38453 EVENTS EXPENSE 226904 178629 28878 19397 FOOD EXPENSE 1957739 1541220 249164 167355 BAD DEBT EXPENSE 174670 174670 0 0 1636708 1288490 208307 139912 44205280 37840957 4118282 2246041 530 530 4756844 5956690 544738 1032001 727514 550998 0 0 0 0 3114867 1842803 50910 50910 384087 580762 95502518 51219603 45719604 44282915 56048351 57264074 7307793 7231000 0 0 0 0 6434950 5925846 125090188 124718529 654347 1305837 0 0 1812063 1734476 0 0 0 0 0 0 18316438 17572272 0 0 3844254 2273910 24627102 22886495 X 49511893 45291396 50951193 56540638 100463086 101832034 125090188 124718529 X -6324800 7297355 396393 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X false 26714711 1446954 3229742 1372632 30018775 31434730 1074310 -4669732 710647 413950 26714711 24245837 825299 7621868 795823 462451 31434730 25084386 998211 -619134 764774 452852 24245837 25200895 300303 782070 751392 447490 25084386 0.80000 0.20000 false false 2112880 2112880 68018556 29611886 38406670 21127890 19400764 1727126 4243192 2206953 2036239 44282915 REAL ESTATE 7231000 F 7231000 0 ADVANCES FROM FEDERAL GOV'T 1623547 Annuities Payable 650363 2273910 X SCHEDULE D, PART III, LINE 4 DESCRIPTION OF COLLECTIONS THE COLLEGE'S COLLECTIONS ARE MADE UP OF RARE BOOKS, ART OBJECTS AND ARTIFACTS OF HISTORICAL SIGNIFICANCE THAT ARE HELD FOR EDUCATIONAL AND CURATORIAL PURPOSES. MOST OF THE ITEMS ARE CATALOGUED. ALL ITEMS ARE PRESERVED AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. THE COLLECTION ITEMS ARE NOT RECOGNIZED AS ASSETS IN THE STATEMENTS OF FINANCIAL POSITION AND CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENTS OF ACTIVITIES. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED. ASSETS USED TO PURCHASE COLLECTION ITEMS ARE REFLECTED AS TEMPORARILY OR PERMANENTLY RESTRICTED NET ASSETS IF THEY ARE RESTRICTED FOR SUCH PURPOSES BY THE DONORS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. THE COLLEGE REQUIRES THAT PROCEEDS FROM THE SALE OF COLLECTION ITEMS BE USED TO ACQUIRE OTHER COLLECTION ITEMS. SCHEDULE D, PART V, LINE 4 INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS TO PROVIDE SCHOLARSHIPS FOR THE ORGANIZATION'S STUDENTS TO ATTEND AN INSTITUTION FOR HIGHER EDUCATION AND TO SUPPORT THE EDUCATIONAL PROGRAMS OF THE ORGANIZATION. SCHEDULE D, PART X 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. true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 NONDISCRIMINATORY POLICY WILMINGTON COLLEGE'S ANTI-DISCRIMINATION STATEMENT REACHES ITS CONSTITUENCIES VIA STUDENT RECRUITMENT MATERIALS FOR PROSPECTIVE STUDENTS, THE STUDENT HANDBOOK FOR CURRENT STUDENTS AND ITS ALUMNI MAGAZINE FOR ALUMNI AND FRIENDS OF THE COLLEGE. ALSO, AN ANTI-DISCRIMINATION STATEMENT IS INCLUDED IN ALL JOB POSTINGS AND ITS DIVERSITY AS AN EDUCATIONAL VALUE IS FEATURED ON THE WEBSITE. SCHEDULE E, PART I, LINE 6A FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENTAL AGENCY THE COLLEGE RECEIVES FINANCIAL AID FROM THE GOVERNMENT THAT IS THEN DISTRIBUTED TO THE STUDENTS ATTENDING WILMINGTON COLLEGE. false Europe (Including Iceland and Greenland) Investments 5091825 Central America and the Caribbean Investments 286021 East Asia and the Pacific Investments 4662344 North America Investments 44177495 Middle East and North Africa Investments 196318 Sub-Saharan Africa Investments 100732 South Asia Investments 638952 55153687 55153687 false false true true true false SCHEDULE F, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE US FACULTY MEMBERS ARE ENCOURAGED TO DEVELOP GRANT PROPOSALS FOR A WIDE VARIETY OF CURRICULAR AND RESEARCH NEEDS. BEFORE UNDERTAKING THE WRITING OF A GRANT, HOWEVER, THE ACADEMIC DEAN/DEAN OF THE FACULTY MUST BE CONSULTED SO THAT COORDINATION OF PROPOSALS CAN TAKE PLACE. ALL COMPLETED PROPOSALS MUST HAVE INSTITUTIONAL APPROVAL FROM THE PRESIDENT BEFORE THEY ARE SUBMITTED. IF PROPOSALS WILL BE SUBMITTED TO FOUNDATIONS OR OTHER PRIVATE SOURCES, THE FACULTY MEMBER MUST CHECK WITH THE VICE PRESIDENT FOR COLLEGE ADVANCEMENT TO MAKE CERTAIN THAT THE GRANTING AGENCY (THE PARTICULAR FOUNDATION) FITS THE GENERAL PHILOSOPHY OF THE COLLEGE. THE OFFICE OF COLLEGE ADVANCEMENT HAS GUIDELINES FOR WRITING GRANTS THAT SHOULD BE REQUESTED BY FACULTY PRIOR TO THE DEVELOPMENT OF A PROPOSAL. true GRANTS-IN-AID & SCHOLARSHIPS 915 14850948 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE U.S. FUNDS ARE DISTRIBUTED BASED ON NEED AND MERIT. STUDENT AID IS HANDLED BY THE FINANCIAL AID DEPARTMENT AND CREDITED DIRECTLY TO THE STUDENT ACCOUNT. EACH STUDENT APPLIES FOR FINANCIAL AID BY FILLING OUT A FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA). THE AWARD IS BASED ON THE INFORMATION IN THIS APPLICATION. STUDENTS CAN ALSO APPLY FOR GRANTS AND SCHOLARSHIPS BASED ON ELIGIBILITY. X true false X X X X X false false false false false false false false false DENNIS KELLY CHIEF ENROLLMENT OFFICER 175000 0 0 0 0 0 808 0 0 0 175808 0 TREVOR BATES PRESIDENT - TERM ENDED 4/2023 259375 0 5400 0 225 0 13912 0 0 0 278912 0 JOSEPH BULL VP OF ADVANCEMENT 137000 0 0 0 0 0 9590 0 20257 0 166847 0 BEATRIZ IBANEZ-ALVAREZ VP AND CHIEF FINANCIAL OFFICER 158595 0 0 0 1405 0 6561 0 19370 0 185931 0 SCHEDULE J, PART I, LINE 1A THE COLLEGE PROVIDES A RESIDENCE AND HOUSEHOLD SERVICES FOR THE PRESIDENT, TREVOR BATES. THE RESIDENCE IS NOT INCLUDED IN THE PRESIDENT'S TAXABLE INCOME. THE RESIDENCE IS FURNISHED FOR THE CONVENIENCE OF THE COLLEGE, AND IT IS AVAILABLE FOR USE TO HOST FACULTY, STAFF, AND STUDENT FUNCTIONS. THE PRESIDENT WAS REQUIRED TO LIVE IN THE RESIDENCE AS A CONDITION OF EMPLOYMENT, AND THE RESIDENCE IS CONTIGUOUS TO THE COLLEGE'S CAMPUS. X 2 4600 FMV X 8 1628 PRICE OF ITEMS X EQUINE EQUIP 10 191425 COST X OTHER EQUIP 3 225187 COST X OTHER SUPPLIES 15 11648 COST false true false SCHEDULE M, PART I, COLUMN B NUMBER THE AMOUNT REPORTED REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 2 FAMILY OR BUSINESS RELATIONSHIPS LARRY SIDWELL AND RICHARD SIDWELL HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990 THE BOARD OF TRUSTEES RECEIVES A COPY OF THE DRAFT 990 THROUGH OUR SECURE ELECTRONIC PORTAL FOR THEIR REVIEW. BOARD MEMBERS HAVE AN OPPORTUNITY TO COMMENT OR ASK QUESTIONS PRIOR TO FILING. THE FULL BOARD DIRECTED THE COLLEGE ADMINISTRATION TO MAKE THE APPROPRIATE AND TIMELY FILINGS OF THE IRS FORM 990. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY ALL BOARD MEMBERS AND OFFICERS RECEIVE A CONFLICT OF INTEREST POLICY AND BUSINESS RELATIONSHIP DISCLOSURE. EACH MEMBER COMPLETES THE FORM AND SENDS IT BACK TO THE PRESIDENT OF THE COLLEGE. THE PRESIDENT REPORTS ALL CONFLICTS TO THE CHAIRMAN OF THE BOARD. IF ANY CONFLICTS ARISE, THE BOARD OF DIRECTORS INVESTIGATES THE CONFLICT OF INTEREST, AND THE PERSON WITH THE CONFLICT ABSTAINS FROM VOTING ON THE RELATED ISSUE. FORM 990, PART VI, SECTION B, LINE 15A REVIEW OF CEO OR TOP MANAGEMENT OFFICIAL COMPENSATION ML STRATEGIES (WASHINGTON DC) CONDUCTS A COMPENSATION STUDY TO DETERMINE THE PRESIDENT'S COMPENSATION RANGE, AND THE BOARD USES THE STUDY DURING CONTRACT NEGOTIATIONS. FORM 990, PART VI, SECTION B, LINE 15B REVIEW OF OTHER OFFICER OR KEY EMPLOYEES COMPENSATION THE ORGANIZATION USES CUPA HR SALARY SURVEYS (KNOXVILLE, TN) AND ACADEMIC SEARCH (WASHINGTON DC) TO HELP IN THE SEARCH AND DETERMINING SALARY FOR KEY EMPLOYEES. DECEMBER 2017 WAS THE LAST TIME THE ORGANIZATION USED ONE OF THESE FIRMS. THE ORGANIZATION'S HUMAN RESOURCES DEPARTMENT ALSO COMPLETES AN ANNUAL COMPENSATION STUDY. THE PRESIDENT THEN ESTABLISHES THE COMPENSATION BASED ON THE SURVEY RESULTS AND THE ANNUAL COMPENSATION STUDY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND FINANCIAL STATEMENTS THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OF FUND BALANCES CHANGE IN VALUE OF SPLIT INTEREST TRUST $396,393 WILMINGTON INST FOR SPORTS & RECREACTION 1870 QUAKER WAY WILMINGTON OH 45177 FACILITIES OH WC WILMINGTON COLLEGE PROPERTIES LLC 1870 QUAKER WAY WILMINGTON OH 451772473 310537514 REAL ESTATE OH WC WILMINGTON COLLEGE HOLDINGS INC 1870 QUAKER WAY WILMINGTON OH 45177 470991892 FACILITIES OH 501(C)(3) 12B WC true false false false false false false false false false false false false false false false false false false false