Civic Intelligence

Earlham College

EIN 35-0868073 • 501(c)3 • Richmond, IN

View Organization Page

Profile

The mission of Earlham College, an independent, residential college, is to provide the highest quality undergraduate education in the liberal arts, including the sciences, shaped by the distinctive perspectives of the Religious Society of Friends (Quakers). The College provides extensive opportunities for students and faculty to learn from each other in a cooperative community, an important aspect of which is collaborative student/faculty research. At Earlham, College education is carried on with a concern for the world in which we live and for improving human society. Therefore, Earlham stresses global education, peaceful resolution of conflict, equality of persons, and high moral standards of personal conduct.

801 National Road WestRichmond, IN 47374

www.earlham.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

45th percentile

0.25x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.87x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Net Margin

70th percentile

12%

Higher net margin than 70% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Top Officer Pay

17th percentile

$332,897

Higher top officer pay than 17% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Asset Growth

28th percentile

0.6%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2022 to 2024

Revenue Growth

87th percentile

36%

Faster revenue growth than 87% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$348,823,703

Up $3,816,208 (+1.1%) from 2022

Liabilities

Down

$88,513,031

Down $2,440,412 (-2.7%) from 2022

Net Assets

Up

$260,310,672

Up $6,256,620 (+2.5%) from 2022

Operations
Liabilities / Revenue70th percentileNet Margin70th percentile

Revenue

Up

$102,326,354

Up $46,986,419 (+85%) from 2022

Expenses

Up

$90,066,670

Up $5,397,087 (+6.4%) from 2022

Net Income

Up

$12,259,684

Up $41,589,332 (+142%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600M$400M$200M$0Assets 2010: $215,053,126Liabilities 2010: $41,431,914Net Assets 2010: $173,621,2122010Assets 2011: $229,346,897Liabilities 2011: $39,832,169Net Assets 2011: $189,514,7282011Assets 2012: $232,284,419Liabilities 2012: $38,063,727Net Assets 2012: $194,220,6922012Assets 2013: $319,527,943Liabilities 2013: $101,949,500Net Assets 2013: $217,578,4432013Assets 2014: $394,605,977Liabilities 2014: $97,280,847Net Assets 2014: $297,325,1302014Assets 2015: $402,858,201Liabilities 2015: $112,006,777Net Assets 2015: $290,851,4242015Assets 2016: $380,953,927Liabilities 2016: $117,570,814Net Assets 2016: $263,383,1132016Assets 2017: $401,002,464Liabilities 2017: $120,629,817Net Assets 2017: $280,372,6472017Assets 2018: $389,090,616Liabilities 2018: $111,080,531Net Assets 2018: $278,010,0852018Assets 2019: $367,659,713Liabilities 2019: $104,969,451Net Assets 2019: $262,690,2622019Assets 2022: $345,007,495Liabilities 2022: $90,953,443Net Assets 2022: $254,054,0522022Assets 2024: $348,823,703Liabilities 2024: $88,513,031Net Assets 2024: $260,310,6722024

Highlighted filing

2024

Assets$348,823,703
Liabilities$88,513,031
Net Assets$260,310,672
Open 2024 Filing

Operations Trend

Revenue Growth87th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150M$100M$50M$0-$50MExpenses 2010: $69,814,2302010Expenses 2011: $72,809,2022011Expenses 2012: $72,675,5772012Expenses 2013: $78,013,2872013Revenue 2014: $88,355,315Expenses 2014: $83,620,638Net Income 2014: $4,734,6772014Revenue 2015: $84,649,762Expenses 2015: $84,911,810Net Income 2015: -$262,0482015Revenue 2016: $74,633,940Expenses 2016: $89,395,718Net Income 2016: -$14,761,7782016Revenue 2017: $98,635,585Expenses 2017: $96,787,672Net Income 2017: $1,847,9132017Revenue 2018: $96,649,784Expenses 2018: $100,533,282Net Income 2018: -$3,883,4982018Revenue 2019: $87,317,383Expenses 2019: $101,910,155Net Income 2019: -$14,592,7722019Revenue 2022: $55,339,935Expenses 2022: $84,669,583Net Income 2022: -$29,329,6482022Revenue 2024: $102,326,354Expenses 2024: $90,066,670Net Income 2024: $12,259,6842024

Highlighted filing

2024

Revenue$102,326,354
Expenses$90,066,670
Net Income$12,259,684
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$348,823,703
Liabilities
$88,513,031
Net assets
$260,310,672
Revenue
$102,326,354
Expenses
$90,066,670
Net income
$12,259,684
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$349$88.5$260$102$90.1$12.3
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$345$91.0$254$55.3$84.7$29.3
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$368$105$263$87.3$102$14.6
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$389$111$278$96.6$101$3.88
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$401$121$280$98.6$96.8$1.85
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$381$118$263$74.6$89.4$14.8
2015Detailed filing. Detailed filing data is available for this year.$403$112$291$84.6$84.9$0.26
2014Detailed filing. Detailed filing data is available for this year.$395$97.3$297$88.4$83.6$4.73
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$320$102$218$78.0
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$232$38.1$194$72.7
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$229$39.8$190$72.8
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$215$41.4$174$69.8
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$103,499,582
Mission and Program Overview

Mission

The mission of Earlham College, an independent, residential college, is to provide the highest quality undergraduate education in the liberal arts, including the sciences, shaped by the distinctive perspectives of the Religious Society of Friends (Quakers). The College provides extensive opportunities for students and faculty to learn from each other in a cooperative community, an important aspect of which is collaborative student/faculty research. At Earlham, College education is carried on with a concern for the world in which we live and for improving human society. Therefore, Earlham stresses global education, peaceful resolution of conflict, equality of persons, and high moral standards of personal conduct.

An intellectually challenging, globally engaged, and socially concerned liberal arts college.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$122,003,082$125,109,770▲ $3,106,688
Savings and Temporary Cash Investments$24,259,606$50,955,192▲ $26,695,586
Investments in Publicly Traded Securities$7,481,675$8,054,683▲ $573,008
Prepaid Expenses and Deferred Charges$1,817,609$2,023,625▲ $206,016
Pledges and Grants Receivable$1,220,749$1,344,639▲ $123,890
Accounts Receivable$2,795,427$787,505▼ $2,007,922
Investments Program Related$817,857$574,185▼ $243,672
Receivables From Officers Etc$162,689$246,315▲ $83,626
Inventories for Sale or Use$114,620$114,756▲ $136
Cash and Non-Interest-Bearing Accounts$13,779$9,642▼ $4,137
Receivable From Disqualified Prsn$0$0→ $0
Investments Other Securities$0--
Loans From Officers Directors$0$0→ $0
Total Assets$334,073,088$348,823,703▲ $14,750,615
Other Assets Total$173,385,995$159,603,391▼ $13,782,604
Liabilities
Tax Exempt Bond Liabilities$63,845,601$62,578,461▼ $1,267,140
Mortgage Notes Payable Secured by Investment Property$16,915,171$16,924,910▲ $9,739
Other Liabilities$5,050,267$4,622,522▼ $427,745
Accounts Payable and Accrued Expenses$4,485,585$4,186,101▼ $299,484
Deferred Revenue$201,747$201,037▼ $710
Total Liabilities$90,498,371$88,513,031▼ $1,985,340
Net Assets / Fund Balance
Net Assets With Donor Restrictions$179,709,831$189,150,341▲ $9,440,510
Net Assets Without Donor Restrictions$63,864,886$71,160,331▲ $7,295,445
Total Net Assets Fund Balance$243,574,717$260,310,672▲ $16,735,955
Total Liabilities and Net Assets / Fund Balance$334,073,088$348,823,703▲ $14,750,615

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$121,425,899$94,969,462$216,395,361
Equipment$1,543,308$26,678,961$28,222,269
Land$2,100,069-$2,100,069
Other Land Buildings$40,494-$40,494
Other Assets Org$158,601,586--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$419,497,008$1,953,345▲ $37,284,312-$416,198,021
2022$426,217,095$1,637,480▲ $27,906,327-$419,497,008
2021$474,820,554$3,505,192▼ $22,232,530-$426,217,095
2020$380,029,047$2,895,420▲ $127,436,716-$474,820,554
2019$418,844,928$803,801▼ $6,294,175-$380,029,047
Compensation and Service Providers
Top Officer Pay17th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anne HoutmanPresidentFT$277,925$54,972$332,897
Stacy L DavidsonSr VP of Finance & Admin & CFO (until June 2024)FT$223,888$30,993$254,881
Kristen LainsburyVP of Marketing & CommunicationsFT$176,564$47,627$224,191
Bonita Washington-LacyVP Student Life/RegistrarFT$185,367$34,745$220,112
Kimberly TannerVP Institutional AdvancementFT$167,654$52,138$219,792
Carrie D ErvinAssoc VP of Finance & Admin, Controller, interim CFO (beg June 2024)FT$132,631$48,966$181,597
Michael BottorffAssoc VP of Informational Technology Services (until May 2024)FT$127,308$43,854$171,162
Christopher LittleAssociate VP of Human Resources, Safety and RiskFT$148,470$12,017$160,487
Michael DeibelAVP of Academic AffairsFT$142,835$16,206$159,041
Gariot LouimaAssociate VP for Strategic Diversity InitiativesFT$136,959$18,520$155,479
James LoganAssoc. Academic Dean, Prof ReligionFT$125,160$22,150$147,310
Gretchen CastleDean of ESRFT$118,941$25,532$144,473
Richard StephensInterim ProvostFT$117,390-$117,390

Board Members and Trustees

NameTitle
Thomas ThornburgChair
Frederick HL McClureVice Chair
Alan ScantlandTrustee
Alexa ColinTrustee
Anne StassenTrustee
Catherine LemannTrustee
Chad R JacksonTrustee
Diana HadleyTrustee
Drew SmithTrustee
Ellie BewleyTrustee
Fredrick McClureTrustee
Janica KyriacopoulosTrustee
Jim MontoyaTrustee
Jim ShererTrustee
Luvisia MolenjeTrustee
Martha HillTrustee
Peggy HollingsworthTrustee
Rhonda ImpinkTrustee
Sara EdgertonTrustee
Sarah FallerTrustee
Stephen D SchuttTrustee
Tim YaleTrustee
Tom ThornburgTrustee
Tania DengSecretary (until Dec 2023)

Highest Paid Contractors

ContractorServicesLocationCompensation
F A Wilhelm Construction Co IncContractorPO Box 516, Indianapolis, IN 46206$6,134,994
Metz Cullinary ManagementFood Services2 Woodland Drive, Dallas, PA 18612$2,704,640
National Management Resources CorpFacilities ManagementPO Box 1224, La Grange, GA 30241$2,493,189
Boldyn (Formerly Apogee)Network Infrastructure ManagementPO Box 735905, Dallas, TX 75373-5905$1,182,204
AstroTurf CorporationContractor2680 Abutment Road SE, Dalton, GA 30721$588,140
Revenue and Support

Revenue Composition

Contributions and Grants
$59,923,529
Program Service Revenue
$40,771,978
Investment Income
$1,653,093
Other Revenue
$-22,246
All Other Contributions
$34,659,552
Change in Net Assets
$12,259,684

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded53$1,175,193Market value
Total Noncash Contributions53$1,175,193-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$33,386,587
Salaries, Compensation, and Employee Benefits$29,630,556
Grants and Similar Amounts Paid$27,049,527
Total Fundraising Expense$3,167,175
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$25,096,182--$25,096,182
Other Salaries and Wages$15,608,911$2,880,177$2,161,287$20,650,375
Depreciation Depletion$6,111,669$432,134$122,601$6,666,404
Fees for Services Other$2,430,203$2,527,217$129,255$5,086,675
Other Employee Benefits$3,993,583$625,631$233,054$4,852,268
Occupancy$4,318,285$296,888$33,635$4,648,808
Interest$2,419,970$638,316-$3,058,286
Office Expenses$1,943,712$409,422$111,727$2,464,861
Information Technology$1,386,659$593,291$2,553$1,982,503
Grants to Domestic Orgs$1,953,345--$1,953,345
Current Officers, Directors, Trustees, and Key Employees$660,553$965,394$86,070$1,712,017
Payroll Taxes$1,077,860$251,582$62,293$1,391,735
Travel$962,854$179,245$69,400$1,211,499
Pension Plan Contributions$821,661$145,210$57,290$1,024,161
All Other Expenses$634,913$175,706$11,731$822,350
Insurance$318,547$206,247-$524,794
Other Expenses$316,274$180,175$257$496,706
Advertising$84,818$284,997$15,120$384,935
Conferences and Meetings$145,078$70,116$7,790$222,984
Fees for Services Accounting-$138,264-$138,264
Fees for Services Legal$11,254$117,000-$128,254
Total Functional Expenses$75,641,222$11,258,273$3,167,175$90,066,670
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Earlham FoundationRichmond, IN501(c)(3)Hold and Invest Gifts$1,953,345

International Summary

Offices
0
Employees
0
Spending
$1,670,300

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificProgram ServicesStudy Abroad Program00$896,749
Europe (Including Iceland and Greenland)Program ServicesStudy Abroad Program00$706,951
South AsiaProgram ServicesStudy Abroad Program00$32,765
South AmericaProgram ServicesStudy Abroad Program00$22,670
Central America and the CaribbeanProgram ServicesStudy Abroad Program00$11,165
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$162,689$246,315▲ $83,626
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Annuities Payable$2,800,667
Amounts Held for Others$1,274,257
Advances for Student Loans$336,047
Deposits$211,551
Capital Lease Obligations-

Bond Issues

BondIssuerIssuedIssue PricePurpose
AIndiana Finance Authority2013-01-30$58,500,000Construction / Renovation / Expansion / Refunding of 1998 and 2004 Bonds
BIndiana Finance Authority2021-12-09$8,725,000Refunding of 2007 bonds and 2015 bonds

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$58,628,237$7,411,672$6,845,000$498,152
B$8,725,000$8,565,349$0$159,651

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 1A Material differences in voting rights

“The Executive Committee has and may exercise all of the authority of the Board of Trustees in the management of the Corporation's affairs during intervals between the meetings of the Board of Trustees, provided that the any official action taken by the Executive Committee on behalf of Earlham or the Board (a) is consistent with existing Board policies or prior delegations of authority to it, (b) is undertaken after notice to all trustees with no trustee objecting, or (c) is reasonably required in the judgment of the Board Chair and President to protect the best interests of Earlham from prejudice. The Executive Committee shall be subject to the authority and supervision of the Board of Trustees. The Chair of the Board shall serve as the chair of the Executive Committee. The members of the Executive Committee shall also include the Vice Chair, Secretary, President, and the chairs of the Board's Standing Committees except the Investment Committee. The Chair may invite other trustees, officers of Earlham, or advisors to the Board or Earlham to participate in any meeting of the Executive Committee.”

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

“Western Yearly Meeting of Friends appoints six trustees to the Earlham Board. The Earlham Alumni Association elects four trustees. Seven trustees are nominated by the Earlham Board of Trustees and approved by Western Yearly Meeting. Additionally, six trustees are nominated and appointed solely by the Earlham Board and the President serves ex officio.”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“The Form 990 is prepared by an independent CPA firm. The Controller, Sr. Associate Vice President of Strategic Financial Research, and Vice President, CFO, perform a detailed review. Then, a copy of the Form 990 is provided to each member of the full governing body prior to its filing.”

Form 990, Part VI, Line 12C Conflict of interest policy

“Earlham's conflict of interest policy requires that officers, trustees, and key employees disclose any situations that may result in a conflict of interest or the appearance of a conflict of interest. Questionnaires must be completed annually but updated sooner if a person's situation changes. Disclosures are summarized and reviewed by the Audit Committee of the Board. If a trustee has a conflict, they will not participate in the decision making process.”

Form 990, Part VI, Line 15A Process to establish compensation of top management official

“The President's compensation is reviewed and determined annually by a committee consisting of the current and immediate past Chair of the Board of Trustees. The committee considers compensation data from other schools from the Great Lakes Colleges Association salary comparisons while undertaking their review and documents the decision in the committee minutes.”

Form 990, Part VI, Line 19 Required documents available to the public

“The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.”

Form 990, Part VI, Line 15B Process to Establish Compensation of Other Officers or Key Employees

“The President reviews and determines annually the compensation of Vice Presidents and Deans, taking into consideration comparability data and the approved budget for compensation increases, if any. This process is documented.”

Filing and Contact Details

Filer

Filer Name
Earlham College Inc
EIN
35-0868073
Phone
7659831200
Address
801 National Road West, Richmond, IN 47374

Signing Officer

Name
Paul Sniegowski
Title
President
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1881
Legal Domicile
In
Voting Board Members
24
Independent Board Members
23
Employees
928
Volunteers
550

Preparer

Firm
Crowe Llp
Address
4801 Olympia Park Plaza Suite 4000, Louisville, KY 40241-2098
Preparer
Rachel Spurlock
Phone
5023263996
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

“Change in Split Interest Agreements - 457288;”

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

“Earlham's endowment funds are used to support the educational programs of the College.”

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

“The College is exempt from federal income taxes under Section 501 (c)(3) of the U.S. Internal Revenue Code and a similar provision of state law. During November 2016, the Foundation became exempt from federal income taxes under Section 501 (c)(3) of the U.S. Internal Revenue Code and a similar provision of state law. The Foundation has been classified as a public organization, which is not a private foundation under Section 509(a) of the code. This exemption has a retrospective effective date of June 11, 2014. The Foundation was previously exempt under Section 501 (c)(2) of the U.S. Internal Revenue Code as a title holding company and a similar provision of state law. However, the College and Foundation are subject to federal income tax on any unrelated business taxable income. The College and Foundation are not considered to be private foundations. Current accounting standards require the College to disclose the amount of potential benefit or obligation to be realized as a result of an examination performed by a taxing authority. For the years ended June 30, 2024 and 2023, management has determined that the College does not have any tax positions that result in any uncertainties regarding the possible impact on the College's financial statements. The College does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The College recognizes interest and/or penalties related to income tax matters in income tax expense. The College did not have any amounts accrued for interest and penalties at June 30, 2024 or 2023. At June 30, 2024 and 2023, the College had accrued a net investment income excise tax liability of $350,000 and $500,000, respectively.”

Raw XML AppendixShowing 400 of 1,347 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/BooksInCareOfDetail/USAddress/CityNm0Richmond
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IRS990/Desc0Earlham College - Providing high quality liberal arts education for approximately 655 full time equivalent undergraduates and 44 full time equivalent graduate students per IPEDS reporting. Serving the local community through arts, music, and cultural events open to the public. Students volunteer with many community service organizations. Approximately 2,500 people in the local community are served in this way.
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