Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.41x
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
3rd percentile
Higher net margin than 3% of similar nonprofits.
Top Officer Pay
7th percentile
Higher top officer pay than 7% of similar nonprofits.
Top officer pay equals 1.8% of source-year revenue.
Asset Growth
18th percentile
Faster asset growth than 18% of similar nonprofits.
Revenue Growth
2nd percentile
Faster revenue growth than 2% of similar nonprofits.
Balance Sheet
Assets
Down$416,563,758
Down $10,137,131 (-2.4%) from 2022
Net Assets
Up$244,115,940
Up $6,444,465 (+2.7%) from 2022
Liabilities
Down$172,447,818
Down $16,581,596 (-8.8%) from 2022
Revenue And Expenses
Revenue
Down$13,932,576
Down $31,555,344 (-69%) from 2022
Expenses
Up$23,155,744
Up $22,250,080 (+2457%) from 2022
Net Income
Down-$9,223,168
Down $53,805,424 (-121%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2022 to Jun 30, 2023
- Signed
- May 13, 2024
- Return Version
- 2022v5.0
- Gross Receipts
- $73,077,427
Mission and Program Overview
Mission
The Earlham Foundation receives and holds permanently restricted gifts made to Earlham College (including the Earlham School of Religion). The Foundation invests these funds and releases quarterly distributions of earnings to Earlham College and Earlham School of Religion to support their operations.
Receives and holds gifts made to Earlham College.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $276,092,384 | $276,703,850 | ▲ $611,466 |
| Investments in Publicly Traded Securities | $147,592,338 | $118,956,452 | ▼ $28,635,886 |
| Savings and Temporary Cash Investments | $3,016,167 | $20,903,456 | ▲ $17,887,289 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Program Related | $0 | - | - |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $426,700,889 | $416,563,758 | ▼ $10,137,131 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Other Liabilities | $189,029,414 | $172,447,818 | ▼ $16,581,596 |
| Total Liabilities | $189,029,414 | $172,447,818 | ▼ $16,581,596 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $237,671,475 | $244,115,940 | ▲ $6,444,465 |
| Total Net Assets Fund Balance | $237,671,475 | $244,115,940 | ▲ $6,444,465 |
| Total Liabilities and Net Assets / Fund Balance | $426,700,889 | $416,563,758 | ▼ $10,137,131 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Securities | $231,689,649 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2022 | $426,217,096 | $1,637,480 | ▲ $27,906,326 | - | $419,497,008 |
| 2021 | $474,820,554 | $3,505,193 | ▼ $22,232,530 | - | $426,217,096 |
| 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 |
| 2018 | $429,201,775 | $730,895 | ▲ $17,903,510 | - | $418,844,928 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| - | Associate Controller/Assistant Secretary | PT | $116,232 | $116,232 |
Board Members and Trustees
| Name | Title |
|---|---|
| - | President |
| - | Vice President |
| - | Director |
| - | Director (beg Jan 2023) |
| - | Assistant Treasurer |
| - | Treasurer/Secretary |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Prime Buchholz LLC | Investment Services | 273 Corporate Drive, Suite 250, Portsmouth, NH 03801 | $350,062 |
| Acadian Asset Management LLC | Investment Services | 260 Franklin Street, Boston, MA 02110 | $187,766 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,637,480
- Program Service Revenue
- $0
- Investment Income
- $12,295,096
- Other Revenue
- $0
- Change in Net Assets
- $-9,223,168
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $22,425,794 |
| Other Expenses | $729,950 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $22,425,794 | - | - | $22,425,794 |
| Fees for Service Investment Mgmnt Fees | $729,950 | - | - | $729,950 |
| Total Functional Expenses | $23,155,744 | $0 | $0 | $23,155,744 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Earlham College | Richmond, IN | 501(c)(3) | General Support | $22,425,794 |
International Summary
- Offices
- 0
- Employees
- 0
- Spending
- $32,792,939
International Compliance
- Activity in boycott countries
- No
- Foreign corporation ownership
- Yes
- Foreign partnership interest
- Yes
- Interest in foreign trust
- No
- Passive foreign investment company interest
- Yes
- Transfers to foreign corporations
- Yes
International Activities
| Region | Activity | Services | Offices | Employees | Spending |
|---|---|---|---|---|---|
| Central America and the Caribbean | Investments | - | 0 | 0 | $32,792,939 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Due to Related Organization | $172,447,818 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
- Yes
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Line 15 Process to Determine Compensation
“The Earlham Foundation does not compensate any officers, directors, or key employees. Compensation reported on Form 990, Part VII and Schedule J is paid by a related organization, Earlham College. Therefore, these questions are answered no in accordance with the instructions.”
Form 990, Part VI, Line 1A Delegate broad authority to A committee
“The Executive Committee consists of the President, Vice President, Secretary and Treasurer of the Corporation. The Executive Committee has the authority of the Board of Directors in the management of the Corporation's affairs during intervals between the meetings of the Board of Directors.”
Form 990, Part VI, Line 4 Significant changes to organizational documents
“The incumbency certificate was updated to reflect the elected officers effective August 10, 2022. The number of elected officers of organization increased from four to five.”
Form 990, Part VI, Line 7A Members or stockholders electing members of governing body
“Western Yearly Meeting of the Religious Society of Friends, Plainfield, Indiana has the power to nominate two Directors to the organization's governing body. Additionally, the Earlham College Board of Trustees has the power to nominate six Directors to the organization's governing body.”
Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders
“The Earlham College Board of Trustees must approve the organization's Investment Policy Statement.”
Form 990, Part VI, Line 11B Review of form 990 by governing body
“The Form 990 is prepared by an independent CPA firm. The Assistant Secretary, Assistant Treasurer, and Secretary/Treasurer perform a detailed review. 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
“The Foundation's conflict of interest policy requires that officers and directors disclose any situations that may result in a conflict of interest or have 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 Earlham College Board of Trustees. If an officer or director has a conflict, they will not participate in the decision making process.”
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.”
Filing and Contact Details
Filer
- Filer Name
- Earlham Foundation
- EIN
- 35-6014491
- Phone
- 7659831200
- Address
- 801 National Road West, Richmond, IN 47374
Signing Officer
- Name
- Carrie Ervin
- Title
- Assistant Treasurer
- Signed
- 2024-05-13
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 1931
- Legal Domicile
- In
- Voting Board Members
- 11
- Independent Board Members
- 10
- Employees
- 0
- Volunteers
- 10
Preparer
- Firm
- Crowe Llp
- Address
- 9600 Brownsboro Road Suite 400, Louisville, KY 40241-3902
- Preparer
- Rachel Spurlock
- Phone
- 5023263996
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 2C Audit Committee
“The organization's audit committee assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year.”
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
“Earlham 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, 2023 and 2022, 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, 2023 or 2022.”
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Earlham's endowment funds are used to support the educational programs of the College. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Earlham 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, 2023 and 2022, 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, 2023 or 2022. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule D, Part V, Line 4 Intended uses of endowment funds |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 172447818 |
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| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt | 0 | Central America and the Caribbean |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt | 0 | Investments |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $416,563,758
- Liabilities
- $172,447,818
- Net assets
- $244,115,940
- Revenue
- $13,932,576
- Expenses
- $23,155,744
- Net income
- -$9,223,168