2026-07-10T12:49:52-05:00 2025-08-31 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 9TH FLOOR NEW YORK NY 100172013 990 2024-09-01 135604699 WAGNER COLLEGE WAGN 7183903100 ONE CAMPUS ROAD STATEN ISLAND NY 10301 STUART GOLDBERG VP & CFO 7183903419 2026-07-10 1 1 DANIEL ROMANO P00504182 2125990100 2024 2025-03-06 01:10:19Z JEFFREY DOGGETT ONE CAMPUS ROAD STATEN ISLAND NY 10301 191852848 0 X WWW.WAGNER.EDU X 1883 NY WAGNER COLLEGE PREPARES STUDENTS FOR LIFE, AS WELL AS FOR CAREERS, BY EMPHASIZING - SEE SCHEDULE O 23 22 1131 30 42000 0 5333338 7160307 105535567 114949609 5444228 9458913 681826 854677 116994959 132423506 48128574 55942010 0 0 43997682 45072727 0 0 4038199 43918202 43991831 136044458 145006568 -19049499 -12583062 277748911 259591261 152021023 145001872 125727888 114589389 X WAGNER COLLEGE PREPARES STUDENTS FOR LIFE, AS WELL AS FOR CAREERS, BY EMPHASIZING SCHOLARSHIP, ACHIEVEMENT, LEADERSHIP, AND CITIZENSHIP. WAGNER COLLEGE OFFERS A COMPREHENSIVE EDUCATIONAL PROGRAM THAT IS ANCHORED IN THE LIBERAL ARTS, EXPERIENTIAL AND (SEE SCHEDULE O) (CONTINUATION) CURRICULAR LEARNING, INTERCULTURALISM, INTERDISCIPLINARY STUDIES, AND SERVICE TO SOCIETY, AND THAT IS CULTIVATED BY A FACULTY DEDICATED TO PROMOTING INDIVIDUAL EXPRESSION, REFLECTIVE PRACTICE, AND INTEGRATIVE LEARNING. 0 0 79467208 55942010 96268461 INSTRUCTION AND SCHOLARSHIPS/FELLOWSHIPS: WAGNER COLLEGE SERVES 2,001 STUDENTS (FALL 2024 SEMESTER). WAGNER OFFERS PROGRAMS IN HUMANITIES, PERFORMING AND VISUAL ARTS, PROFESSIONAL PROGRAMS, THE SCIENCES, SOCIAL SCIENCES AND INTERDISCIPLINARY PROGRAMS. THE COLLEGE GRANTS THE DEGREES OF BACHELOR OF ARTS, BACHELOR OF SCIENCE, BACHELOR OF SCIENCE IN EDUCATION, MASTER OF BUSINESS ADMINISTRATION, MASTER OF SCIENCE IN EDUCATION, MASTER OF SCIENCE IN ACCOUNTING, MASTER OF SCIENCE IN NURSING, MASTER OF SCIENCE IN MICROBIOLOGY, MASTER OF SCIENCE IN ADVANCED PHYSICIAN ASSISTANT, EXECUTIVE MASTER IN BUSINESS ADMINISTRATION, AND DOCTOR OF NURSING PRACTICE. SCHOLARSHIPS AND FELLOWSHIPS ARE AWARDED TO APPROXIMATELY 90% OF ALL FULL-TIME STUDENTS THROUGH THE COLLEGE'S FINANCIAL AID OFFICE. 10264594 0 944500 STUDENT SERVICES AND ACADEMIC SUPPORT: STUDENT SERVICES FOR 2,001 STUDENTS INCLUDE DEAN OF STUDENTS, ACADEMIC ADVISEMENT, ADMISSIONS, CHAPLAIN, CAREER PLANNING, HEALTH SERVICES, FINANCIAL AID, ORIENTATION, REGISTRAR COUNSELING, STUDENT GOVERNMENT, STUDENT ACTIVITIES BOARD, CAMPUS LIFE, AND SECURITY, AS WELL AS ATHLETIC SERVICES CONSISTING OF 26 VARSITY SPORTS TEAMS FOR MEN AND WOMEN. ACADEMIC SUPPORT SERVICES FOR 2,001 STUDENTS INCLUDE ACADEMIC AFFAIRS, TECHNOLOGY SERVICES, LIBRARY, LANGUAGE LAB, MEDIA SERVICES, NURSING LAB, AND SPIRO COMPUTER LAB. 27479844 18078351 AUXILIARY SERVICES: WAGNER COLLEGE PROVIDES RESIDENCE AND DINING SERVICES TO APPROXIMATELY 80% OF FULL-TIME UNDERGRADUATE STUDENTS. 117211646 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 268 0 1 1131 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 23 22 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X STUART GOLDBERG 7183903419 ONE CAMPUS ROAD STATEN ISLAND NY 10301 JEFFREY DOGGETT PRESIDENT & TRUSTEE 50.00 0.00 X X 286329 0 175836 THOMAS KENDRIS TRUSTEE AND CHAIR 1.00 0.00 X X 0 0 0 MARY CARACAPPA-HURTADO TRUSTEE AND VICE CHAIR 1.00 0.00 X X 0 0 0 HAYLEY WOLFF TRUSTEE AND TREASURER 1.00 0.00 X X 0 0 0 DONNA MOLLICA NEW TRUSTEE AND SECRETARY 1.00 0.00 X X 0 0 0 LISA DERESPINO BENNETT TRUSTEE 1.00 0.00 X 0 0 0 NATALIE MIGLIARO CORTESE TRUSTEE 1.00 0.00 X 0 0 0 ALETTA DIAMOND TRUSTEE 1.00 0.00 X 0 0 0 PAUL EGENSTEINER TRUSTEE 1.00 0.00 X 0 0 0 JEFFREY FORCHELLI TRUSTEE 1.00 0.00 X 0 0 0 ALEX FOX TRUSTEE 1.00 0.00 X 0 0 0 GRAHAM FOX TRUSTEE 1.00 0.00 X 0 0 0 GABRIELLA LEPORE GASPAR TRUSTEE 1.00 0.00 X 0 0 0 GEORGE D GATES III TRUSTEE 1.00 0.00 X 0 0 0 JAY HARTIG TRUSTEE 1.00 0.00 X 0 0 0 ERIC D HOUSER TRUSTEE 1.00 0.00 X 0 0 0 LOUISE KAUFMANN TRUSTEE 1.00 0.00 X 0 0 0 RICHARD MORGAN TRUSTEE 1.00 0.00 X 0 0 0 JOAN NICOLAIS TRUSTEE 1.00 0.00 X 0 0 0 ANITA SABATINO TRUSTEE 1.00 0.00 X 0 0 0 ROBERT SCALZO TRUSTEE 1.00 0.00 X 0 0 0 KIMBERLY SPIRO TRUSTEE 1.00 0.00 X 0 0 0 JACQUELINE WILLIAMS WHITTENBURG TRUSTEE 1.00 0.00 X 0 0 0 JOHN A CARRESCIA CFO & VP OF FINANCE (THRU 03/25) 50.00 0.00 X 260721 0 69940 JAZZMINE GLOVER-WILSON COS & VP WORKPLACE CULT & INCL. 50.00 0.00 X 219400 0 68221 WALTER C HAMELINE VP OF INTERCOLLEGIATE ATHLETICS 50.00 0.00 X 219626 0 71738 RUTA SHAH-GORDON VP INT. & CAMP LIFE (THRU 08/25) 50.00 0.00 X 182975 0 62840 TARSHIA STANLEY PRO. & VP ACA. AFFAIRS (THRU 5/25) 50.00 0.00 X 179553 0 133567 DAVID J MARTIN DIRECTOR OF COLLEGE RELATIONS 50.00 0.00 X 162509 0 14972 DONALD COPELAND HEAD MEN'S BASKETBALL COACH 50.00 0.00 X 275383 0 42117 NORA LOWY EXEC DIR PHYSICIAN ASSIST STUDIES 50.00 0.00 X 181484 0 31338 JEFFREY KRAUS PROFESSOR 50.00 0.00 X 174965 0 20048 BRENDAN FAHEY DIRECTOR OF ATHLETICS 50.00 0.00 X 165090 0 58490 ROBERT RUGGIERO CHIEF ENGINEER 50.00 0.00 X 162089 0 42563 ANGELO ARAIMO FORMER PRESIDENT 0.00 0.00 X 393120 0 116142 2863244 0 907812 57 1 1 0 CHARTWELLS PO BOX 91337 CHICAGO IL 60693 FOOD SERVICES 7695916 TORCON 328 NEWMAN SPRINGS ROAD RED BANK NJ 07701 CONSTRUCTION SERVICES 7693892 OMUNDSEN CONSTRUCTION CORP 365 RICHARD AVENUE STATEN ISLAND NY 10309 CONSTRUCTION SERVICES 5562148 TANACHION ELECTRICAL CONTRACTING PO BOX 140639 STATEN ISLAND NY 10314 ELECTRICAL SERVICES 393651 ACADEMY BUS CHARTER 111 PATERSON AVENUE HOBOKEN NY 07030 TRANSPORTATION SERVICES 343906 37 45616 2223313 4891378 51199 7160307 TUITION AND FEES 611600 95860003 95860003 AUXILIARY ENTERPRISES 611710 18078351 18038351 40000 ATHLETICS GUARANTEED PROCEEDS 611710 944500 944500 THEATER 611600 66755 66755 114949609 2899149 2899149 833105 833105 127495 0 127495 127495 127495 65101332 59374673 5726659 5726659 5726659 45015 45616 54669 -9654 -9654 LAB FEES 900099 341703 341703 FINES 900099 130364 130364 264769 2000 262769 736836 132423506 115251312 42000 9969887 55942010 55942010 1688094 624595 1063499 194709 72042 122667 29049021 21786766 5809804 1452451 2782449 2086837 556490 139122 9116667 6837501 1823333 455833 2241787 1681341 448357 112089 428718 428718 248015 248015 302809 302809 1807212 1355409 361442 90361 152087 114066 30417 7604 9121832 6841374 1824366 456092 736535 552401 147307 36827 3951504 2963628 790301 197575 2184564 1638423 436913 109228 311317 233488 62263 15566 5438219 5438219 8339879 6254909 1667976 416994 1516402 1137302 303280 75820 DINING 7598987 5699241 1519797 379949 HOSPITALITY 751608 563706 150322 37580 SUBSCRIPTIONS 601671 451253 120334 30084 MEMBERSHIPS 370022 277517 74004 18501 130450 97837 26090 6523 145006568 117211646 23756723 4038199 2490765 10470864 370698 243135 3623457 1907949 761054 591517 74204 74204 1939270 1446428 238178317 118580771 112746606 119597546 121329307 105823519 2859319 4270441 31554231 15165658 277748911 259591261 9242917 4471093 18389943 16674953 115713670 115592136 2066783 1852149 6607710 6411541 152021023 145001872 X -1072463 -17481231 126800351 132070620 125727888 114589389 277748911 259591261 X -12583062 1499232 -54669 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 117965278 496372 9822231 693131 17496790 110093960 105120848 215804 17760001 647145 4484230 117965278 96515341 5221745 8247792 585320 4278710 105120848 111707870 2666613 -13006634 564893 4287615 96515341 93488271 6377192 16512788 587298 4083083 111707870 0.11800 0.64800 0.23400 0 0 4393476 4393476 191970759 88342674 103628085 34269431 24901962 9367469 7544651 5336135 2208516 119597546 AMOUNTS HELD BY BOND TRUSTEES 14659631 RIGHT OF USE ASSETS FOR OPERATING LEASES 506027 15165658 ASSET RETIREMENT OBLIGATIONS 4365424 CAPITAL LEASE OBLIGATIONS 803375 REFUNDABLE FEDERAL GRANTS 541392 OPERATING LEASE OBLIGATIONS 506027 AMOUNTS HELD FOR OTHERS 175328 POSTRETIREMENT BENEFIT 19995 6411541 X 77623250 1499232 1499232 76124018 302809 55996679 56299488 132423506 88761749 0 88761749 302809 55942010 56244819 145006568 PART V, LINE 4: ENDOWMENT FUNDS WAGNER COLLEGE MAINTAINS AN ENDOWMENT FUND FOR ALL CONTRIBUTIONS TO THE COLLEGE THAT ARE PERMANENTLY RESTRICTED BY THE DONOR. PERMANENTLY RESTRICTED CONTRIBUTIONS ARE ALL GIFTS GIVEN TO THE COLLEGE FOR WHICH THE DONOR INSTRUCTS THE COLLEGE NEVER TO SPEND THE ORIGINAL GIFT. OFTEN, WHEN CONTRIBUTORS GIVE PERMANENTLY RESTRICTED GIFTS TO THE COLLEGE, THEY WILL ALLOW THE INCOME EARNED ON THE FUNDS TO BE USED FOR VARIOUS PURPOSES. SUCH INCOME IS CLASSIFIED AS TEMPORARILY RESTRICTED ENDOWMENT NET ASSETS; THESE ASSETS ARE PRINCIPALLY USED FOR PLANT PROJECTS, LAND IMPROVEMENTS, AND VARIOUS PROGRAM SUPPORT. SOME OF THESE ASSETS MAY ALSO BE USED FOR SCHOLARSHIPS IF SO DIRECTED BY THE DONOR. OTHER TEMPORARILY RESTRICTED NET ASSETS MAY ALSO BE TIME RESTRICTED. THE COLLEGE'S ENDOWMENT CONSISTS OF APPROXIMATELY 250 INDIVIDUAL DONOR-RESTRICTED FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE COLLEGE HAS AN ENDOWMENT SPENDING POLICY FOR ENDOWMENT FUNDS THAT DO NOT HAVE A SPENDING POLICY PRESCRIBED IN THE GIFT DOCUMENT. THE COLLEGE'S ENDOWMENT TOTALS $110,093,960 AS OF AUGUST 31, 2025 OF WHICH $71,286,448 IS CLASSIFIED AS PERMANENTLY RESTRICTED NET ASSETS, $25,720,465 IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS, AND $13,087,047 IS CLASSIFIED AS UNRESTRICTED NET ASSETS. THE UNRESTRICTED ENDOWMENT NET ASSETS REPRESENT BOARD-DESIGNATED ENDOWMENT FUNDS. PART X, LINE 2: ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES THE COLLEGE HAS BEEN CLASSIFIED AS A SECTION 501 (C) (3) ORGANIZATION AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 (A) OF THE INTERNAL REVENUE CODE AND SIMILAR PROVISIONS UNDER NEW YORK STATE TAX LAWS. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COLLEGE FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS STANDARD REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE LIKELY THAN NOT" THRESHOLD, AND APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. DURING THE YEARS ENDED AUGUST 31, 2025 AND 2024, THE COLLEGE EVALUATED ITS TAX POSITIONS AND CONCLUDED THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT MEET THE CRITERIA UNDER THE STANDARD. THE COLLEGE HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND, TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. PART XI, LINE 4B $55,942,010 REPRESENTS TOTAL SCHOLARSHIPS AND FELLOWSHIPS FOR THE FISCAL YEAR. $54,669 REPRESENTS TOTAL EXPENSES RELATED TO THE GOLF CLASSIC FUNDRAISING EVENT FOR THE FISCAL YEAR. PART XII, LINE 4B $55,942,010 REPRESENTS TOTAL SCHOLARSHIPS AND FELLOWSHIPS FOR THE FISCAL YEAR. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 SEE SUPPLEMENTAL PAGE PART I, LINE 3 THE FOLLOWING POLICY APPEARS IN THE ADMISSIONS SECTION OF THE WAGNER COLLEGE BULLETIN - "WAGNER COLLEGE ADMITS STUDENTS OF ANY RACE, AGE, SEX, RELIGION, OR ETHNIC AND NATIONAL ORIGIN." PART I, LINE 6A THE COLLEGE RECEIVES GRANTS FROM GOVERNMENT AGENCIES TO SUPPORT ITS OPERATIONS AND THE EDUCATIONAL PROGRAMS OF THE ORGANIZATION. GOLF CLASSIC 90631 45616 45015 12325 41876 468 90631 45616 45015 12325 41876 468 54669 -9654 1 SCHOLARSHIPS & FELLOWSHIPS 1725 0 55942010 FMV TUITION CREDIT PART I, LINE 2: WAGNER COLLEGE MONITORS THE USE OF SCHOLARSHIP FUNDS IN THE UNITED STATES BY ENSURING THAT ALL STUDENTS WHO RECEIVE SCHOLARSHIP MONIES ARE ALWAYS REGISTERED AS STUDENTS OF THE COLLEGE. MANY DEPARTMENTS WITHIN THE COLLEGE WORK IN CONJUNCTION TO ENSURE THAT SCHOLARSHIP FUNDS ARE MONITORED EFFICIENTLY AND EFFECTIVELY. THE ADMISSIONS OFFICE REVIEWS ALL STUDENT APPLICATIONS AND DETERMINES WHO IS ELIGIBLE TO RECEIVE SCHOLARSHIPS. THE FINANCE AND BUSINESS OFFICE DRAWS DOWN FUNDS FOR SCHOLARSHIPS AND GRANTS. THE FINANCIAL AID OFFICE AWARDS SCHOLARSHIPS AND GRANTS TO STUDENTS, AND THE REGISTRAR'S OFFICE MONITORS AND MAINTAINS ALL RECORDS REGARDING THE REGISTERED STATUS OF STUDENTS. PART III, LINE 1, COLUMN B WAGNER COLLEGE ESTIMATES THAT APPROXIMATELY 90% OF ALL FULL-TIME STUDENTS RECEIVE SOME SORT OF FINANCIAL ASSISTANCE FROM THE COLLEGE. THEREFORE, THE NUMBER OF RECIPIENTS OF GRANTS AND OTHER ASSISTANCE BY WAGNER COLLEGE IS ESTIMATED BY TAKING 90% OF THE TOTAL FTE ENROLLMENT FOR THE FALL 2024 SEMESTER (1,917), RESULTING IN APPROXIMATELY 1,725 RECIPIENTS. X X X X 1 1 X X X X X 1 0 0 0 0 0 0 0 0 ANGELO ARAIMO FORMER PRESIDENT 189110 0 0 0 204010 0 34500 0 81642 0 509262 0 0 0 JEFFREY DOGGETT PRESIDENT & TRUSTEE 255145 0 0 0 31184 0 15750 0 160086 0 462165 0 0 0 JOHN A CARRESCIA CFO & VP OF FINANCE (THRU 03/25) 250322 0 0 0 10399 0 26300 0 43640 0 330661 0 0 0 DONALD COPELAND HEAD MEN'S BASKETBALL COACH 265635 0 0 0 9748 0 21579 0 20538 0 317500 0 0 0 TARSHIA STANLEY PRO. & VP ACA. AFFAIRS (THRU 5/25) 174265 0 0 0 5288 0 16125 0 117442 0 313120 0 0 0 WALTER C HAMELINE VP OF INTERCOLLEGIATE ATHLETICS 207546 0 0 0 12080 0 18033 0 53705 0 291364 0 0 0 JAZZMINE GLOVER-WILSON COS & VP WORKPLACE CULT & INCL. 210974 0 0 0 8426 0 22556 0 45665 0 287621 0 0 0 RUTA SHAH-GORDON VP INT. & CAMP LIFE (THRU 08/25) 177665 0 0 0 5310 0 19000 0 43840 0 245815 0 0 0 BRENDAN FAHEY DIRECTOR OF ATHLETICS 164783 0 0 0 307 0 16650 0 41840 0 223580 0 0 0 NORA LOWY EXEC DIR PHYSICIAN ASSIST STUDIES 176760 0 0 0 4724 0 10800 0 20538 0 212822 0 0 0 ROBERT RUGGIERO CHIEF ENGINEER 162089 0 0 0 0 0 10326 0 32237 0 204652 0 0 0 JEFFREY KRAUS PROFESSOR 170546 0 0 0 4419 0 16998 0 3050 0 195013 0 0 0 DAVID J MARTIN DIRECTOR OF COLLEGE RELATIONS 154836 0 0 0 7673 0 14972 0 0 0 177481 0 0 0 PART I, LINE 1A WAGNER COLLEGE PROVIDED HOUSING ON ITS BUSINESS PREMISES FOR THE FOLLOWING EMPLOYEES - ANGELO ARAIMO (FORMER PRESIDENT) THROUGH THE END OF HIS TENURE AS PRESIDENT IN JULY 2024, JEFFREY DOGGETT (PRESIDENT), AND TARSHIA STANLEY (PROVOST AND SENIOR VP); THESE INDIVIDUALS WERE REQUIRED TO ACCEPT HOUSING AS A CONDITION OF THEIR EMPLOYMENT AT THE COLLEGE. THE COLLEGE DEEMED IT NECESSARY FOR THESE INDIVIDUALS TO BE AVAILABLE ALL HOURS OF THE DAY AND NIGHT TO ATTEND TO ANY URGENT SITUATIONS THAT COULD ARISE AFTER NORMAL BUSINESS HOURS. THE INDIVIDUALS ARE CHARGED WITH DUTIES OF SECURITY AND STUDENT WELFARE, SUCH AS CAMPUS HOUSING ISSUES, POWER OUTAGES, INCLEMENT WEATHER ISSUES, AND OTHER EMERGENCY SITUATIONS. THIS BENEFIT WAS NOT TREATED AS TAXABLE COMPENSATION TO ANY EMPLOYEE. THE APPROXIMATE NON-TAXABLE VALUES OF THE HOUSING PROVIDED TO THE EMPLOYEES ARE AS FOLLOWS: ANGELO ARAIMO - $61,103, JEFFREY DOGGETT - $63,124 AND TARSHIA STANLEY - $96,304. WAGNER COLLEGE ALSO PROVIDED HOUSEKEEPING SERVICES FOR JEFFREY DOGGETT. THE NON-TAXABLE VALUE OF HOUSEKEEPING SERVICES RELATED EXCLUSIVELY TO EVENTS RELATED TO THE COLLEGE IS $1,400. WAGNER COLLEGE CONTRACTS DIRECTLY WITH THE HOUSEKEEPING SERVICES FOR UPKEEP OF THE COLLEGE-OWNED RESIDENCE THE PRESIDENT IS REQUIRED TO OCCUPY AS A CONDITION OF EMPLOYMENT. WAGNER COLLEGE ALSO PROVIDED SOCIAL CLUB DUES FOR JEFFREY DOGGETT IN THE AMOUNT OF $67,406 AND FOR WALTER HAMELINE (VICE PRESIDENT OF INTERCOLLEGIATE ATHLETICS) IN THE AMOUNT OF $33,166. AS THESE MEMBERSHIPS ARE USED FOR BUSINESS PURPOSES ONLY, SPECIFICALLY DONOR DEVELOPMENT AND COLLEGE-RELATED BUSINESS MEETINGS, THEY WERE TREATED AS NON-TAXABLE COMPENSATION. WAGNER COLLEGE REIMBURSED JEFFREY DOGGETT FOR MOVING EXPENSES INCURRED IN CONNECTION WITH HIS APPOINTMENT AS PRESIDENT AND PROVIDED AN AUTOMOBILE ALLOWANCE. BOTH BENEFITS WERE INCLUDED IN THE PRESIDENT'S TAXABLE COMPENSATION, AND WAGNER COLLEGE GROSSED UP THE PAYMENTS TO COVER THE RELATED FEDERAL, STATE, AND EMPLOYMENT TAXES, TOTALING $10,126 IN GROSS-UP TAXABLE COMPENSATION. PART I, LINE 3 WAGNER COLLEGE'S EXECUTIVE COMMITTEE, WHICH IS COMPRISED OF INDEPENDENT MEMBERS OF THE BOARD OF TRUSTEES, DETERMINES THE COMPENSATION OF THE COLLEGE'S PRESIDENT. BOTH THE EXECUTIVE COMMITTEE AND THE BOARD MUST REVIEW AND APPROVE COMPENSATION. COMPENSATION IS DETERMINED THROUGH REVIEW OF THE FORM 990 OF OTHER COMPARABLE LIKESIZE ORGANIZATIONS. THE EXECUTIVE COMMITTEE ALSO REFERS TO COMPARABLES AND SALARY SURVEYS, MAINLY CUPA, TO DETERMINE THE REASONABLENESS OF THE PROPOSED COMPENSATION AMOUNT. ANY COMPENSATION DETERMINATIONS OF THE EXECUTIVE COMMITTEE ARE RECORDED CONTEMPORANEOUSLY IN THE MINUTES OF THE COMMITTEE. PART I, LINE 4A SEVERANCE PAYMENT: FORMER PRESIDENT, ANGELO ARAIMO, RECEIVED $196,950 IN CONTINUED SALARY PAYMENTS FOR 6 MONTHS IN 2024 FOLLOWING RETIREMENT ON 6/30/2024. THE PAYMENT WAS UNDER THE TERMS OF A NEGOTIATED RETIREMENT TRANSITION BASED ON HIS CONTRACT. THE SALARY CONTINUATION EXTENDED FOR AN ADDITIONAL SIX MONTHS INTO 2025, WHICH WILL BE REPORTED ON THE SUBSEQUENT FILING. A DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 65000BMZ8 2022-04-21 116573065 CONSTRUCTION AND REFUNDING OF THE 1998, 2009, AND 2012 ISSUANCES 0 0 0 A 123045730 7104250 1167310 56467302 38432110 19874758 1 0 0 1 A 0 1 1 1 0 0.00300 0.00300 0.00600 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 SCHEDULE K, PART II, LINE 3, BOND A TOTAL PROCEEDS OF ISSUE INCLUDES ISSUE PRICE AND INVESTMENT EARNINGS. SCHEDULE K, PART V THE COLLEGE ACTIVELY REVIEWS THE ACTIVITIES OF THE BOND-FINANCED FACILITIES TO DETERMINE PRIVATE USE AND IDENTIFY POSSIBLE ARBITRAGE AND OTHER POTENTIAL VIOLATIONS OF FEDERAL TAX LAW. THE COLLEGE WILL DISCUSS ANY POSSIBLE VIOLATIONS WITH BOND COUNSEL AND, IF NECESSARY, CORRECT VIOLATIONS THROUGH THE VOLUNTARY CLOSING AGREEMENT PROGRAM IF SELF-REMEDIATION IS NOT OTHERWISE AVAILABLE. X 5 51199 SELLING PRICE 0 0 0 PART I, LINE 9, COLUMN (B) THE AMOUNT REPORTED ON SCHEDULE M, PART I, LINE 9, COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED BY THE COLLEGE. FORM 990, PART I, LINE 1 (CONTINUATION) SCHOLARSHIP, ACHIEVEMENT, LEADERSHIP, AND CITIZENSHIP. WAGNER COLLEGE OFFERS A COMPREHENSIVE EDUCATIONAL PROGRAM THAT IS ANCHORED IN THE LIBERAL ARTS, EXPERIENTIAL AND CURRICULAR LEARNING, INTERCULTURALISM, INTERDISCIPLINARY STUDIES, AND SERVICE TO SOCIETY, AND THAT IS CULTIVATED BY A FACULTY DEDICATED TO PROMOTING INDIVIDUAL EXPRESSION, REFLECTIVE PRACTICE, AND INTEGRATIVE LEARNING. FORM 990, PART VI, SECTION A, LINE 2 FAMILY RELATIONSHIP BOARD MEMBERS ALEX FOX AND GRAHAM FOX HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B BOARD REVIEW OF FORM 990 WAGNER COLLEGE'S 990 IS PREPARED INTERNALLY BY THE COLLEGE'S FINANCE & BUSINESS OFFICE. WAGNER THEN SENDS A DRAFT OF THE RETURN TO AN INDEPENDENT TAX GROUP AT GRANT THORNTON ADVISORS LLC FOR REVIEW. THE 990 IS THEN BROUGHT TO THE AUDIT COMMITTEE FOR DISCUSSION, AND LASTLY IS PROVIDED TO THE BOARD OF TRUSTEES DURING A BOARD MEETING FOR REVIEW BEFORE THE 990 CAN BE FILED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY WAGNER COLLEGE HAS A CONFLICT OF INTEREST POLICY IN PLACE, AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH SUCH POLICY. EACH YEAR, CONFLICT OF INTEREST STATEMENTS ARE SENT OUT TO ALL MEMBERS OF THE BOARD OF TRUSTEES, WHO THEN MUST DISCLOSE ANY TRANSACTIONS WITH INTERESTED PARTIES. IF THERE ARE ANY SUCH TRANSACTIONS, THE COLLEGE WOULD ENSURE THAT THE TRANSACTION IS ARMS-LENGTH. TO DATE, THERE HAVE BEEN NO NON-ARMS LENGTH RELATIONSHIPS NOTED. PART VI, SECTION B. POLICIES, LINE 14: DOCUMENT RETENTION AND DESTRUCTION POLICY WAGNER COLLEGE HAS A DOCUMENT RETENTION AND DESTRUCTION POLICY IN PLACE THAT IS FOLLOWED BY MANY OFFICES ON CAMPUS; HOWEVER, THE POLICY HAS NOT BEEN PUT IN FRONT OF THE BOARD OF TRUSTEES FOR APPROVAL AS OF YET. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION REVIEW WAGNER COLLEGE'S EXECUTIVE COMMITTEE, WHICH IS COMPRISED OF INDEPENDENT MEMBERS OF THE BOARD OF TRUSTEES, DETERMINES THE COMPENSATION OF THE COLLEGE'S PRESIDENT, AND REVIEWS AND APPROVES THE COMPENSATION OF ALL SENIOR OFFICERS. BOTH THE EXECUTIVE COMMITTEE AND THE BOARD MUST REVIEW AND APPROVE COMPENSATION. COMPENSATION IS DETERMINED THROUGH REVIEW OF THE FORM 990 OF OTHER COMPARABLE AND LIKE-SIZE ORGANIZATIONS. THE EXECUTIVE COMMITTEE ALSO REFERS TO COMPARABLES AND SALARY SURVEYS, MAINLY CUPA, ON AN ANNUAL BASIS TO DETERMINE THE REASONABLENESS OF PROPOSED COMPENSATION AMOUNTS. ANY COMPENSATION DETERMINATIONS OF THE EXECUTIVE COMMITTEE ARE RECORDED CONTEMPORANEOUSLY IN THE MINUTES OF THE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 PUBLIC DISCLOSURE WAGNER COLLEGE MAKES ITS FINANCIAL STATEMENTS AND ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. THE COLLEGE ALSO PROVIDES A LINK TO THE ANNUAL REPORT ON THE COLLEGE WEBSITE (WWW.WAGNER.EDU), WHICH INCLUDES THE BALANCE SHEET AND OTHER FINANCIAL INFORMATION. FORM 990, PART XI, LINE 9: RECLASSED EXPENSES RELATED TO SPECIAL EVENTS -54,669.