2024-05-15T11:56:27-05:00 2023-06-30 420714325 RSM US LLP 30 South Wacker Dr Ste 3300 Chicago IL 606063392 990 2022-07-01 340960554 College Properties of Northern Ohio Inc COLL 4407755603 173 W Lorain St Controllers Off Oberlin OH 44074 Rebecca Vazquez-Skillings President 4407755603 2024-05-10 1 Rebecca Vazquez-Skillings XXX-XX-XXXX 1 Rebekuh Eley P01247672 3126343400 2024-05-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Rebecca Vazquez-Skillings 173 W Lorain St Controllers Office Oberlin OH 44074 4684073 0 X N/A X 1990 OH Supporting organization of Oberlin College used for the holding of real estate for investment purposes and the tasteful development of the community. 4 3 0 3 0 0 0 0 4601486 4682956 33 1117 0 0 4601519 4684073 0 0 0 0 0 0 0 0 0 5557011 5833454 5557011 5833454 -955492 -1149381 41140324 39931180 38519627 38541127 2620697 1390053 Supporting organization of Oberlin College used for the holding of real estate for investment purposes and the tasteful development of the community. 0 0 5046172 0 4682956 College Properties of Northern Ohio is a supporting organization of Oberlin College used for the holding of real estate for investment purposes. 5046172 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 3 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 OH X April Herner 4407755603 173 W Lorain St Controllers Office Oberlin OH 44074 Rebecca Vazquez-Skillings President/Trustee 2.00 44.00 X X 0 244260 64524 Fred Cummings Trustee 2.00 2.00 X 0 0 0 Stewart A Kohl Trustee 2.00 4.00 X 0 0 0 Robert Lemle Trustee 2.00 2.00 X 0 0 0 Julienne R Melvin Secretary 2.00 44.00 X 0 183268 37529 Kevin Brown Vice President 2.00 44.00 X 0 198512 20648 April M Herner Treasurer 2.00 44.00 X 0 157517 29831 0 783557 152532 0 0 1 0 0 Hotel Operations 721110 4230835 4230835 Rental Income 531120 452121 452121 4682956 1117 1117 4684073 4682956 0 1117 641751 641751 31754 31754 1681 1681 289695 289695 105470 105470 1084032 1084032 112096 112096 30793 30793 1418155 1418155 47450 47450 Food and Beverage 1252801 1252801 Rooms 686672 686672 131104 131104 5833454 5046172 787282 0 819173 1075700 279734 168636 37298 36716 27277 36546 47600325 9316869 39658275 38283456 318567 330126 41140324 39931180 999258 827611 37520369 37713516 38519627 38541127 X 2620697 1390053 2620697 1390053 41140324 39931180 X -1149381 -81263 X 0 1 X 0 0 X X 1 Oberlin College 340714363 2 1 81263 0 1 81263 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 3214806 3214806 41997714 7722659 34275055 2387805 1594210 793595 38283456 Due to Oberlin College & Subs 18338345 QLICI Loans 13147366 Promissory Note 6227805 37713516 X Part X, Line 2: The Internal Revenue Service (IRS) has determined the Company to be exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The Company adopted the Accounting for Uncertainty in Income Tax Topic of the Accounting Standards Codification (ASC), which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the consolidated financial statements. Under this guidance, the Company 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. At June 30, 2023 and 2022, management has evaluated the Company's tax positions and has concluded that the company has taken no uncertain tax positions that require adjustment to the financial statements to comply with provisions of this guidance. Tax returns filed by the Company are subject to examination by the IRS up to three years from the filing date of each return. 0 0 0 0 0 0 0 0 0 Rebecca Vazquez-Skillings President/Trustee 0 243846 0 0 0 414 0 22598 0 41926 0 308784 0 0 Julienne R Melvin Secretary 0 182516 0 0 0 752 0 5562 0 31967 0 220797 0 0 Kevin Brown Vice President 0 197782 0 0 0 730 0 19820 0 827 0 219159 0 0 April M Herner Treasurer 0 157325 0 0 0 192 0 14586 0 15245 0 187348 0 0 Form 990, Part VI, Section A, line 6 The sole member of the organization is Oberlin College, a section 501(c)(3) educational organization. Form 990, Part VI, Section A, line 7a As the sole member of College Properties of Northern Ohio, Oberlin College has the power to appoint all board members. Form 990, Part VI, Section A, line 8b The organization's board does not have committees and therefore has no minutes. Form 990, Part VI, Section B, line 11b With the assistance of the independent public accounting firm, the officers of the organization and a group of trustees review Form 990 before it is filed. Form 990, Part VI, Section B, line 12c As a related organization of Oberlin College, College Properties of Northern Ohio is subject to the same policies and procedures that are in place at Oberlin College. Such shared policies include the conflict of interest policy. The annual disclosure of conflicts statement is sent to officers and trustees, and such statements are reviewed by Oberlin College's General Counsel and Secretary. Form 990, Part VI, Section C, line 19 College Properties of Northern Ohio makes its governing documents and financial statements available to the general public upon request. The conflict policy is not made available to the public. Form 990, Part XI, line 9: Capital Contributed to Oberlin College -81,263. Oberlin College 173 W Lorain St Oberlin OH 44074 340714363 Higher Education OH 501(c)(3) Line 2 N/A 0 College Properties of Oberlin Inc 173 W Lorain St Oberlin OH 44074 341658407 Property Holding OH 501(c)(3) Line 12a, I Oberlin College 1 Oberlin College Broadcasting Inc 173 W Lorain St Oberlin OH 44074 263344852 Broadcasting Education OH 501(c)(3) Line 12a, I Oberlin College 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 1