2024-04-14T01:33:43-05:00 2023-05-31 861065772 DELOITTE TAX LLP 111 MONUMENT CIRCLE STE 4200 INDIANAPOLIS IN 462045108 990 2022-06-01 251120678 ROBERT MORRIS UNIVERSITY ROBE 4123975263 6001 UNIVERSITY BLVD REVERE CENTER MOON TOWNSHIP PA 151081189 MICHELLE PATRICK PRESIDENT 4123975263 2024-04-12 1 MICHELLE PATRICK 999009999 0 JEFFREY D FRANK P00287234 3174648600 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHELLE PATRICK 6001 UNIVERSITY BLVD REVERE CENTER MOON TOWNSHIP PA 151081189 166248045 0 X WWW.RMU.EDU X 1921 PA EDUCATIONAL INSTITUTION 14 13 1461 35 7079825 30095 24014307 18858276 138386292 135768604 4446805 659771 779291 417712 167626695 155704363 49218281 45196496 0 0 65443836 64367821 0 0 4894763 51171735 55979218 165833852 165543535 1792843 -9839172 269723396 267811303 115610441 124285788 154112955 143525515 X OUR MISSION AT ROBERT MORRIS UNIVERSITY IS TO BE THE GATEWAY TO ENGAGED, PRODUCTIVE, AND SUCCESSFUL CAREERS AND LIVES. 0 0 36899646 0 52964489 INSTRUCTION EXPENSES-DIRECT COSTS OF ALL ACTIVITIES THAT ARE PART OF THE UNIVERSITY'S INSTRUCTION PROGRAMS FROM ACADEMIC DEPARTMENTS. 45196496 45196496 45196496 SCHOLARSHIPS AND FELLOWSHIPS 22942661 0 28022676 STUDENT SERVICES-INCLUDE EXPENSES FOR THE OFFICES OF FINANCIAL AID, ENROLLMENT MANAGEMENT, REGISTRAR, ATHLETICS AND THOSE ACTIVITIES WHOSE PRIMARY PURPOSE IS TO CONTRIBUTE TO THE STUDENT'S EMOTIONAL AND PHYSICAL WELL BEING. 53340566 0 9584943 AUXILIARY ENTERPRISES: RESIDENCE HALLS, DINING HALLS, RECREATIONAL 53340566 0 9584943 158379369 1 1 0 1 0 0 0 0 0 1 1 1 0 1 1 1 1 0 1 0 1 1 1 0 1 1 0 1 1 1 1 0 0 0 0 0 1 1 0 1 1 1 0 0 0 0 1 1 0 0 0 1 375 0 1 1461 1 1 1 0 0 0 0 1 1 0 0 1 0 0 0 X 14 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CO KY MA MD MI NH OH OK OR PA SC WA X KEITH ROEPER 4123975275 6001 UNIVERSITY BLVD MOON TOWNSHIP PA 15108 CARRIE COGHILL VICE CHAIR (THRU 7/22) 2.00 0.00 X 0 0 0 CLARENCE DOZIER VICE CHAIR 2.00 0.00 X 0 0 0 MORGAN O'BRIEN CHAIR 5.00 0.00 X 0 0 0 RICHARD ARCHER TRUSTEE (THRU 3/23) 2.00 0.00 X 0 0 0 HARRY BEHLING TRUSTEE (THRU 3/23) 2.00 0.00 X 0 0 0 ERIC BOUGHNER TRUSTEE 2.00 0.00 X 0 0 0 CHRISTINE BRYANT TRUSTEE (THRU 10/22) 2.00 0.00 X 0 0 0 GARY CLAUS TRUSTEE 2.00 0.00 X 0 0 0 KEVIN COLBERT TRUSTEE (EFF. 5/23) 2.00 0.00 X 0 0 0 DEBORAH CUNNINGHAM TRUSTEE 2.00 0.00 X 0 0 0 GERALD DELON TRUSTEE 2.00 0.00 X 0 0 0 MARGARET DICUCCIO TRUSTEE (THRU 3/23) 2.00 0.00 X 0 0 0 CHARLES HAMMEL TRUSTEE (THRU 3/23) 2.00 0.00 X 0 0 0 CHARLES HOMAN TRUSTEE (THRU 3/23) 2.00 0.00 X 0 0 0 THOMAS HUNLEY TRUSTEE (THRU 3/23) 2.00 0.00 X 0 0 0 KATIE JACOBS TRUSTEE (THRU 3/23) 2.00 0.00 X 0 0 0 BRIAN KELLY TRUSTEE 2.00 0.00 X 0 0 0 DAVID LANCIA TRUSTEE (THRU 3/23) 2.00 0.00 X 0 0 0 MARGARET LARKINS-PETTIGREW TRUSTEE (THRU 3/23) 2.00 0.00 X 0 0 0 KAREN LARRIMER TRUSTEE (THRU 9/22) 2.00 0.00 X 0 0 0 DAVID MALONE TRUSTEE 2.00 0.00 X 0 0 0 STEVEN NICOLA TRUSTEE 2.00 0.00 X 0 0 0 ARMANDO OCANDO TRUSTEE (THRU 3/23) 2.00 0.00 X 0 0 0 KOLIA O'CONNER TRUSTEE (THRU 8/22) 2.00 0.00 X 0 0 0 MARK PALLONE TRUSTEE (THRU 3/23) 2.00 0.00 X 0 0 0 MARK POPOVICH TRUSTEE 2.00 0.00 X 0 0 0 MARK ROOKS TRUSTEE 2.00 0.00 X 0 0 0 ROBIN SANDERS TRUSTEE (THRU 3/23) 2.00 0.00 X 0 0 0 STEVEN SCHOTT TRUSTEE 2.00 0.00 X 0 0 0 MICHAEL SMITH TRUSTEE (THRU 3/23) 2.00 0.00 X 0 0 0 ROCHELLE STACHEL TRUSTEE (THRU 3/23) 2.00 0.00 X 0 0 0 JACQUELINE TRAVISANO TRUSTEE (EFF. 5/23) 2.00 0.00 X 0 0 0 STEPHEN VAN OSS TRUSTEE (THRU 3/23) 2.00 0.00 X 0 0 0 JOHN WALDRON TRUSTEE (THRU 9/22) 2.00 0.00 X 0 0 0 CHERYL WALKER TRUSTEE (THRU 3/23) 2.00 0.00 X 0 0 0 MICHELLE PATRICK PRESIDENT (EFF. 7/22) 50.00 0.00 X 477442 0 47546 RENEE T CAVALOVITCH VP AND GENERAL COUNSEL 50.00 0.00 X 369719 0 33424 MELISSA A MICCO VP, BUSINESS AFFAIRS & TREASURER 50.00 0.00 X 207954 0 18176 JEFFREY A LISTWAK SR VP, BUS AFF & TREAS. (THRU 7/22) 50.00 0.00 X 169117 0 35931 KEITH ROEPER CHIEF ACCG OFF. & CONTROLLER 50.00 0.00 X 135448 0 34527 DERYA A JACOBS SR VP CORP REL., STRAT. INIT. 50.00 0.00 X 297389 0 42247 CHRISTOPHER KING VP & DIRECTOR OF ATHLETICS 50.00 0.00 X 265537 0 25501 KEVIN HEARN VP, ENROLLMENT MGMT (THRU 1/23) 50.00 0.00 X 254459 0 34308 MARIA V KALEVITCH DEAN, ENG, MATH & SCI. (THRU 12/22) 50.00 0.00 X 243119 0 41520 JOHN MICHALENKO VP, STUDENT LIFE (THRU 12/22) 50.00 0.00 X 247680 0 27722 PERRY F ROOFNER VP, FACILITIES 50.00 0.00 X 228121 0 42360 PRASAD VEMALA VENKATA INTERIM DEAN, SCHOOL BUSINESS 50.00 0.00 X 233111 0 20791 NADINE ENGLERT INT. DEAN, NSG, EDU & HUM. STUD. 50.00 0.00 X 218695 0 34375 JONATHAN POTTS VP, PUB. & MKTG. (THRU 9/22) 50.00 0.00 X 210467 0 29065 AMJAD ALI DEAN INFO HUM & SOC SCI. (THRU 1/23) 50.00 0.00 X 202982 0 31066 ANDREW S TOOLE HEAD BASKETBALL COACH (MEN) 40.00 0.00 X 404741 0 40012 JILL KURP CHIEF ACAD. OUTREACH & IMPACT OFF 40.00 0.00 X 239150 0 33865 JEANNE BAUGH PROFESSOR, COMP & INFO SYSTEMS 40.00 0.00 X 245655 0 21223 JACOB PENG ACTING MBA DIRECTOR 40.00 0.00 X 217797 0 39951 DARIA CRAWLEY ACTING ASSOC. DEAN, SCH. OF BUS. 40.00 0.00 X 216704 0 32718 MARY ANN RAFOTH FORMER PROVOST, SR. VP ACAD. 0.00 0.00 X 245416 0 15726 5330703 0 682054 174 1 1 0 ELLUCIAN COMPANY LP 2003 EDMUND HALLEY DR RESTON VA 20191 SOFTWARE, SUBSCRIPTION LICENSES 506187 DELL MARKETING LP C/O DELL USA LP PO BOX 356 PITTSBURGH PA 15264 COMPUTERS & COMP SOFTWARE 252162 DELOITTE & TOUCHE LLP 4022 SELLS DR HERMITAGE TN 37076 ACCOUNTING & AUDIT SERVICES 238205 CHRISTOPHER EIKER 124 JAROD DR CORAOPOLIS PA 15108 SPORTS OFFICIALS 200934 DOROSH DOCUMENTARIES 102 RIVIERA DR PITTSBURGH PA 15229 VIDEOGRAPHY SERVICE 196950 8 58490 2660599 16139187 58502 18858276 TUITION AND FEES 611710 104537772 104537772 AUXILIARY ENTERPRISES 611710 20145721 20145721 ISLAND SPORTS CENTER 713940 6016488 6016488 OTHER REVENUE 611710 3591689 3591689 EVENT CENTER 611710 1047257 1047257 429677 413597 16080 135768604 1616747 1616747 7656832 1892478 8033881 2472405 -377049 -579927 -956976 -956976 13160 58490 21316 -8156 -8156 16080 16080 0 PARKING 611710 425868 425868 425868 155704363 128688779 7079825 1077483 X 43400 43400 44710838 44710838 442258 442258 3843985 2996002 785326 62657 362304 341689 181 20434 45486828 43135159 1100781 1250888 2731623 2590398 66105 75120 8434933 7998847 204125 231961 3508148 3326777 84897 96474 200647 189230 100 11317 236032 222602 118 13312 22953665 21647603 11475 1294587 625741 590136 313 35292 1270231 1197955 635 71641 3789206 3573600 1895 213711 3357247 3166219 1679 189349 2794323 2635326 1397 157600 3935718 3711776 1968 221974 11633581 10971630 5817 656134 1303724 1229542 652 73530 BAD DEBT 1075804 1014591 538 60675 NON CAP EQUIPMENT 823450 776595 412 46443 DUES/SUBSCRIPTIONS 780348 735946 390 44012 PROF. DEVELOPMENT 202571 191045 101 11425 996930 940205 498 56227 165543535 158379369 2269403 4894763 235344 334117 29067692 20762921 7772713 11731208 3104597 4335999 710177 710177 2153 0 251839 296794 1026740 1060324 359545368 195059377 172269693 164485991 31530037 31397719 13534310 14127811 10218101 18568242 269723396 267811303 19943253 21077109 9391475 8327753 48304383 46741360 37046777 47276768 924553 862798 115610441 124285788 X 110394180 97805272 43718775 45720243 154112955 143525515 269723396 267811303 -9839172 -766268 18000 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1000000 1000000 1000000 3000000 4500000 15000 17278 2340 34618 250000 250000 250000 750000 1125000 PART II-A, LINE 1, LOBBYING ACTIVITIES: IN THE 2022-23 FISCAL YEAR, ROBERT MORRIS UNIVERSITY (RMU) WORKED BRIEFLY WITH CONSULTANTS AT DENTONS. DENTONS HELPED TO DEVELOP STRATEGIES TO SECURE LOCAL AND STATE GOVERNMENT FUNDING FOR UNIVERSITY PROJECTS. THERE WAS NO COST INCURRED. 47025923 723715 91520 2239506 45601652 49060497 2218684 -1893076 2360182 47025923 38162275 1201896 11183620 1487294 49060497 36983912 717370 1943870 1482877 38162275 36294763 1912843 -88341 1135353 36983912 0.38080 0.61920 0.00000 0 0 5403855 5403855 238564525 102538190 136026335 33160326 22807221 10353105 79560604 69713966 9846638 2856058 2856058 164485991 PRIVATE EQUITY AND RELATED INVESTMENTS 14127811 F 14127811 PERKINS LOANS PAYABLE 144737 DEBT SERVICE RESERVE FUNDS 4622917 DEBT ISSUE COSTS 1785123 PROJECT FUND - CURRENT YEAR DEBT ISSUANCE PROCEEDS 10017723 NCAA RECEIVABLE 138829 UNEMPLOYMENT CREDIT 42060 MISCELLANEOUS RECEIVABLES 257897 RIGHT OF USE ASSETS 1558956 18568242 FEDERAL GOVERNMENT ADVANCES FOR STUDENT LOANS 482413 AMOUNTS HELD IN CUSTODY FOR OTHERS 380385 862798 X 109759600 -766268 18000 -748268 110507868 45196495 45196495 155704363 120347040 0 120347040 45196495 45196495 165543535 PART X, LINE 2: THE UNIVERSITY ADOPTED GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PROVIDES CRITERIA FOR THE RECOGNITION AND MEASUREMENT OF CERTAIN TAX POSITIONS. THIS GUIDANCE REQUIRES THAT AN UNCERTAIN TAX POSITION SHOULD BE RECOGNIZED ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE POSITION IS SUSTAINABLE BASED ON ITS TECHNICAL MERITS. RECOGNIZABLE TAX POSITIONS SHOULD THEN BE MEASURED TO DETERMINE THE AMOUNT OF BENEFIT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE UNIVERSITY FILES US FEDERAL, STATE, AND LOCAL INFORMATION RETURNS, AND NO RETURNS ARE CURRENTLY UNDER EXAMINATION. THE STATUTE OF LIMITATIONS ON THE UNIVERSITY'S US FEDERAL TAX RETURNS REMAINS OPEN FOR THE YEARS ENDED MAY 31, 2020, THROUGH THE PRESENT. THE UNIVERSITY CONTINUES TO EVALUATE ITS TAX POSITIONS PURSUANT TO THE PRINCIPLES OF SUCH GUIDANCE AND HAS DETERMINED THAT THERE IS NO MATERIAL EFFECT ON THE UNIVERSITY'S FINANCIAL STATEMENTS. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE UNIVERSITY'S FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP ALLOWANCES 45,196,495. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP ALLOWANCES 45,196,495. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 A STATEMENT CONCERNING THE UNIVERSITY'S NONDISCRIMINATORY POLICY IS INCLUDED ON OUR PRIMARY HOMEPAGE AT ALL TIMES. SCHEDULE E, PART I, LINE 6 THE UNIVERSITY RECEIVES FINANCIAL AID FROM VARIOUS FEDERAL AND STATE AGENCIES. THE UNIVERSITY OPERATES UNDER A NONDISCRIMINATORY POLICY, AND DISTRIBUTES FINANCIAL AID IN ACCORDANCE WITH SUCH POLICY. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES STUDY ABROAD-51 STUDENTS 292535 SOUTH AMERICA 0 0 PROGRAM SERVICES STUDY ABROAD-24 STUDENTS 81633 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES STUDY ABROAD-12 STUDENTS 49100 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDY ABROAD-2 STUDENTS 18990 0 0 0 0 0 0 442258 0 442258 EUROPE (INCLUDING ICELAND & GREENLAND) STUDY ABROAD PROGRAMS- 6 STUDENTS 68035 CHECK 0 EAST ASIA AND THE PACIFIC STUDY ABROAD PROGRAMS-2 STUDENTS 18990 CHECK 0 0 2 INTERNAL-STUDY ABROAD ASSISTANCE EUROPE (INCLUDING ICELAND & GREENLAND) 62 224500 CHECK 0 INTERNAL-STUDY ABROAD ASSISTANCE SOUTH AMERICA 27 81633 CHECK 0 INTERNAL-STUDY ABROAD ASSISTANCE CENTRAL AMERICA AND THE CARIBBEAN 17 49100 CHECK 0 1 0 1 1 1 0 PART I, LINE 2: STUDENTS WHO STUDY ABROAD PAY THE STANDARD RMU TUITION AND FEES TO RMU. RMU THEN USES THE REVENUES TO PAY THE REQUIRED PAYMENTS TO THE RESPECTIVE STUDY ABROAD CONSORTIUM (CIS ABROAD, CAPA, ETC.) REPRESENTING THE ENTITY THAT THE STUDENTS HAVE CHOSEN TO ATTEND AND HAVE BEEN APPROVED BY OUR STUDY ABROAD OFFICE. THE CONSORTIUM THEN MAKES THE PAYMENTS DIRECTLY TO THE RESPECTIVE FOREIGN ENTITIES. INVOICES FROM THE RESPECTIVE CONSORTIUMS ARE SUBMITTED AND APPROVED IN COMPLIANCE WITH ALL OF OUR INTERNAL PURCHASING POLICIES AND PROCEDURES. THE MAJORITY OF THE STUDY ABROAD PAYMENTS ARE MADE DIRECTLY TO THE COORDINATING CONSORTIUMS. HOWEVER, IN SOME CASES, RMU MAY PAY AN INTERNATIONAL UNIVERSITY PARTNER DIRECTLY FOR THE STUDY ABROAD TUITION AND FEES, AND THESE PARTNERSHIPS ARE COVERED BY A MEMORANDUM OF UNDERSTANDING BETWEEN THE PARTNER AND THE RMU, VETTED BY RMU GENERAL COUNSEL. PART I, LINE 3: ACTUAL EXPENDITURES PART III ACCOUNTING METHOD: GOLF OUTING 71650 58490 13160 2362 18954 71650 58490 13160 2362 18954 21316 -8156 16080 7268 8812 0 16080 7268 8812 16080 PA 1 0 0 0 1.00000 0.00000 KEITH ROEPER 6001 UNIVERSITY BLVD MOON TOWNSHIP PA 15108 0 1 2053 1 NEED 429 4TH AVENUE PITTSBURGH PA 152191506 256070821 501(C)(3) 43400 0 FINANCIAL AID TO MINORITY STUDENTS 1 0 INTERNAL 2392 42774887 0 EXTERNAL 432 1400277 0 PART I, LINE 2: GRANTS (FEDERAL/STATE) PASSED THROUGH TO STUDENTS ARE MONITORED USING OUR INTERNAL APPLICATION (POWERFAIDS), THE STATE (PHEAA) AND FEDERAL (COD-COMMON ORIGINATION AND DISBURSEMENT) ELECTRONIC SYSTEMS. A VALIDATION OF RECORDS AMONG ALL THREE SYSTEMS IS CONDUCTED PERIODICALLY THROUGHOUT THE ACADEMIC YEAR AND FOR SEMESTER END RECONCILIATIONS. THOSE SYSTEMS VERIFY THE CRITERIA FOR THE GRANTS HAVE BEEN MET AND THE DOLLAR AMOUNTS RECEIVED HAVE BEEN DISTRIBUTED APPROPRIATELY. X X X X X 1 1 X X X X X 1 1 0 0 0 0 0 0 0 MICHELLE PATRICK PRESIDENT (EFF. 7/22) 447936 0 0 0 29506 0 22875 0 24671 0 524988 0 0 0 ANDREW S TOOLE HEAD BASKETBALL COACH (MEN) 391487 0 0 0 13254 0 7485 0 32527 0 444753 0 0 0 RENEE T CAVALOVITCH VP AND GENERAL COUNSEL 368460 0 0 0 1259 0 22005 0 11419 0 403143 0 0 0 DERYA A JACOBS SR VP CORP REL., STRAT. INIT. 295361 0 0 0 2028 0 19068 0 23179 0 339636 0 0 0 CHRISTOPHER KING VP & DIRECTOR OF ATHLETICS 240863 0 15000 0 9674 0 11601 0 13900 0 291038 0 0 0 KEVIN HEARN VP, ENROLLMENT MGMT (THRU 1/23) 253890 0 0 0 569 0 12184 0 22124 0 288767 0 0 0 MARIA V KALEVITCH DEAN, ENG, MATH & SCI. (THRU 12/22) 233297 0 0 0 9822 0 14432 0 27088 0 284639 0 0 0 JOHN MICHALENKO VP, STUDENT LIFE (THRU 12/22) 240800 0 0 0 6880 0 14102 0 13620 0 275402 0 0 0 JILL KURP CHIEF ACAD. OUTREACH & IMPACT OFF 219820 0 0 0 19330 0 15717 0 18148 0 273015 0 0 0 PERRY F ROOFNER VP, FACILITIES 224702 0 0 0 3419 0 17599 0 24761 0 270481 0 0 0 JEANNE BAUGH PROFESSOR, COMP & INFO SYSTEMS 162710 0 0 0 82945 0 12813 0 8410 0 266878 0 0 0 MARY ANN RAFOTH FORMER PROVOST, SR. VP ACAD. 128315 0 0 0 117101 0 14681 0 1045 0 261142 0 0 0 JACOB PENG ACTING MBA DIRECTOR 217499 0 0 0 298 0 16000 0 23951 0 257748 0 0 0 PRASAD VEMALA VENKATA INTERIM DEAN, SCHOOL BUSINESS 232908 0 0 0 203 0 15651 0 5140 0 253902 0 0 0 NADINE ENGLERT INT. DEAN, NSG, EDU & HUM. STUD. 217906 0 0 0 789 0 15238 0 19137 0 253070 0 0 0 DARIA CRAWLEY ACTING ASSOC. DEAN, SCH. OF BUS. 215940 0 0 0 764 0 14923 0 17795 0 249422 0 0 0 JONATHAN POTTS VP, PUB. & MKTG. (THRU 9/22) 130824 0 0 0 79643 0 10456 0 18609 0 239532 0 0 0 AMJAD ALI DEAN INFO HUM & SOC SCI. (THRU 1/23) 201940 0 0 0 1042 0 10455 0 20611 0 234048 0 0 0 MELISSA A MICCO VP, BUSINESS AFFAIRS & TREASURER 207612 0 0 0 342 0 15753 0 2423 0 226130 0 0 0 JEFFREY A LISTWAK SR VP, BUS AFF & TREAS. (THRU 7/22) 148866 0 0 0 20251 0 21415 0 14516 0 205048 0 0 0 KEITH ROEPER CHIEF ACCG OFF. & CONTROLLER 135341 0 0 0 107 0 6619 0 27908 0 169975 0 0 0 PART I, LINE 1A THE UNIVERSITY PRESIDENT IS PROVIDED A TAXABLE HOUSING ALLOWANCE OF 4,000 PER MONTH IN LIEU OF UNIVERSITY-PROVIDED HOUSING. THE UNIVERSITY PRESIDENT, ATHLETIC DIRECTOR, AND HEAD COACH, MENS BASKETBALL, HAVE SOCIAL CLUB AND/OR COUNTRY CLUB MEMBERSHIPS FOR ENTERTAINMENT OF BUSINESS PARTNERS, DONORS, AND POTENTIAL DONORS. THE UNIVERSITY PAYS THE MEMBERSHIP DUES ON BEHALF OF THESE EMPLOYEES. THERE ARE ALSO OCCASIONAL BOARD RETREATS WHERE SPOUSES OF TRUSTEES AND EXECUTIVE MANAGEMENT ARE INVITED TO PARTICIPANT IN SELECT BUSINESS/SOCIAL FUNCTIONS. PART I, LINE 4A: SEVERANCE PAYMENTS WERE MADE DURING THE YEAR TO THE FOLLOWING LISTED PERSON IN PART VII: MARY ANN RAFOTH: $104,936 JONATHAN POTTS: $67,332 PART I, LINE 4B: ELIGIBLE EMPLOYEES PARTICIPATE IN VARIOUS NONQUALIFIED DEFERRED COMPENSATION PLANS UNDER CODE SECTION 457(F). THE EXACT PURPOSE OF EACH PLAN VARIES. NO SUPPLEMENTAL NONQUALIFIED PLAN PAYMENTS WERE MADE DURING THE YEAR TO ANY PERSONS LISTED IN PART VII. IN ADDITION, THE ORGANIZATION HAS CONTINUED A SPLIT DOLLAR LIFE INSURANCE ARRANGEMENT WITH ITS FORMER PRESIDENT. THE ORGANIZATION MADE NO PREMIUM PAYMENTS DURING THE YEAR UNDER THE ARRANGEMENT. A ALLEGHENY CO HIGHER EDUCATION BUILDING AUTH 251425398 01728RMJ5 2016-11-01 21532399 REFUND BONDS ISSUED 8/19/2008 0 0 0 B ALLEGHENY CO HIGHER EDUCATION BUILDING AUTH 251425398 01728RMT3 2017-09-26 29782175 SEE PART VI 0 0 0 C MOON INDUSTRIAL DEVELOPMENT AUTHORITY 251398575 000000000 2022-10-27 46000000 SEE PART VI 0 0 0 A 3460000 21532399 1532767 333600 2029 19788370 0 1 1 1 B 1400000 30063049 2434038 2093821 530518 25109027 2019 0 0 1 1 C 46000000 312884 1295385 295131 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 1 1 0 0.00000 0.00730 0.00730 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 1 0 0 0 0 0 B 1 0 0 0 0 0 C 0 1 0 0 1 0 0 0 0 A 1 B 1 C 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: ALLEGHENY CO HIGHER EDUCATION BUILDING AUTH DATE THE REBATE COMPUTATION WAS PERFORMED: 11/01/2021 PART I, LINE B, COLUMN (F): CONSTRUCTION, EXPANSION AND EQUIPPING OF EVENTS CENTER; MISCELLANEOUS EXPENDITURES AT THE MAIN CAMPUS OF THE UNIVERSITY AND YORKTOWN HALL STUDENT HOUSING FACILITY. PART I, LINE C, COLUMN (F): REFUNDED BONDS ISSUED ON 8/29/2003; 01/09/2004; 04/22/2005 (REISSUED 12/01/2019); 12/29/2011 (REISSUED 05/19/2016); 01/04/2012 (REISSUED 05/19/2016); 05/17/2016; 12/21/2020 C HOWARD FORMER PRESIDENT SPLIT DOLLAR LIFE INSURANCE X 710177 710177 0 1 1 710177 OFFICERS DEPENDENTS 38006 TUITION SEE PART V SEE PART V 93366 SEE PART V 0 SEE PART V SEE PART V 107259 SEE PART V 0 SEE PART V SEE PART V 90195 SEE PART V 0 SEE PART V SEE PART V 71484 SEE PART V 0 SEE PART V SEE PART V 52971 SEE PART V 0 SEE PART V SEE PART V 105980 SEE PART V 0 SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF INTERESTED PERSON: JULIANNE MICHALENKO(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: FAMILY MEMBER OF KEY EMPLOYEE, JOHN MICHALENKO(C) AMOUNT OF TRANSACTION: $93,366(D) DESCRIPTION OF TRANSACTION: EMPLOYMENT(E) SHARING OF ORGANIZATION REVENUES? = NO SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF INTERESTED PERSON: MATTHEW O'BRIEN(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: FAMILY MEMBER OF TRUSTEE, MORGAN O'BRIEN(C) AMOUNT OF TRANSACTION: $107,259(D) DESCRIPTION OF TRANSACTION: EMPLOYMENT(E) SHARING OF ORGANIZATION REVENUES? = NO SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF INTERESTED PERSON: AMY GERAMITA(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: FAMILY MEMBER OF OFFICER, MELISSA MICCO(C) AMOUNT OF TRANSACTION: $90,195(D) DESCRIPTION OF TRANSACTION: EMPLOYMENT(E) SHARING OF ORGANIZATION REVENUES? = NO SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF INTERESTED PERSON: LAUREN MORELLI(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: FAMILY MEMBER OF TRUSTEE, DAVID LANCIA(C) AMOUNT OF TRANSACTION: $71,484(D) DESCRIPTION OF TRANSACTION: EMPLOYMENT(E) SHARING OF ORGANIZATION REVENUES? = NO SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF INTERESTED PERSON: BBL FLEET(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: HARRY BEHLING, TRUSTEE, IS THE OWNER OF BBL FLEET, WHICH IS RMU'S SUPPLIER OF FUEL(C) AMOUNT OF TRANSACTION: $52,971(D) DESCRIPTION OF TRANSACTION: PURCHASE OF FUEL FOR THE UNIVERSITY'S VEHICLE FLEET(E) SHARING OF ORGANIZATION REVENUES? = NO SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF INTERESTED PERSON: DAVID AUSMAN(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: FAMILY MEMBER OF OFFICER, KEITH ROEPER(C) AMOUNT OF TRANSACTION: $105,980(D) DESCRIPTION OF TRANSACTION: EMPLOYMENT(E) SHARING OF ORGANIZATION REVENUES? = NO X 1 36502 COST OR SELLING PRICE X LAB EQUIPMENT 1 22000 COST OR SELLING PRIC 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED IN SCHEDULE M, PART I, COLUMN (B). FORM 990, PART VI, SECTION B, LINE 11B THE FORM IS COMPLETED BY THE ACCOUNTING STAFF/ASSISTANT CONTROLLER, AND CONTROLLER'S GROUP AND IS REVIEWED IN DETAIL BY THE CHIEF ACCOUNTING OFFICER & CONTROLLER. ANOTHER INTERNAL REVIEW IS CONDUCTED BY THE GENERAL COUNSEL AND VP FOR LEGAL AFFAIRS AND RISK MANAGEMENT AND THE PRESIDENT OF THE UNIVERSITY. THE RETURN IS THEN REVIEWED AND APPROVED BY THE AUDIT AND RISK COMMITTEE OF THE BOARD WITH A COPY PROVIDED TO THE FULL BOARD OF TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEE CONFLICT OF INTEREST- OFFICERS AND KEY EMPLOYEES ARE IDENTIFIED ANNUALLY SHORTLY AFTER EACH CALENDAR YEAR END WHEN W-2 WAGE AMOUNTS ARE CALCULATED AND KEY EMPLOYEES CAN BE IDENTIFIED. EACH OFFICER AND KEY EMPLOYEE IS CONTACTED INDIVIDUALLY REFERENCING THE OFFICER AND KEY EMPLOYEE CONFLICT OF INTEREST PORTION OF THE POLICY OF ETHICAL PRACTICES. A COPY OF THE OFFICER AND KEY EMPLOYEE CONFLICT OF INTEREST FORM IS SENT TO THAT GROUP WITH A REQUEST TO COMPLETE AND SEND RESPONSES TO THE ASSISTANT CONTROLLER. RESPONSES ARE EVALUATED AND DISCUSSED WITH THE VICE PRESIDENT FOR LEGAL AFFAIRS AND RISK MANAGEMENT AS NECESSARY. SUMMARY RESULTS ARE DISCLOSED TO THE AUDIT & RISK COMMITTEE AND THE BOARD CHAIR. FORM 990, PART VI, SECTION B, LINE 15 ALL SALARY INCREASES AND COMPENSATION PAYMENTS MUST HAVE TWO LEVELS OF APPROVAL. FOR SENIOR POSITIONS FOR WHICH THERE ARE NOT TWO LEVELS OF INTERNAL APPROVAL AVAILABLE, THE COMPENSATION COMMITTEE MEETS ANNUALLY (OR MORE FREQUENTLY IF NEEDED FOR NEW EMPLOYEES OR OUT OF CYCLE AMENDMENTS TO EXISTING ARRANGEMENTS) TO APPROVE IN ADVANCE OF ANY PAYMENTS. THE COMMITTEE WILL ONLY HAVE MEMBERS WITHOUT A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENTS BEING DISCUSSED. THE COMMITTEE CONSIDERS DUTIES AND EXTERNAL BENCHMARK DATA TO CONSIDER WAGES AND BENEFITS, INCLUDING NON-STANDARD FRINGES, AND WILL CONTEMPORANEOUSLY DOCUMENT IN WRITING HOW ITS DECISIONS WERE REACHED (INCLUDING DATE, TERMS, DATA USED, MEMBERS OF COMMITTEE PRESENT AND VOTING, AND THE RECUSAL OF ANY MEMBERS DUE TO A CONFLICT AND NATURE OF THE CONFLICT). FORM 990, PART VI, SECTION C, LINE 19 OUR FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G FOOD SERVICE: PROGRAM SERVICE EXPENSES 6,271,945. MANAGEMENT AND GENERAL EXPENSES 3,325. FUNDRAISING EXPENSES 375,080. TOTAL EXPENSES 6,650,350. SERVICE CONTRACTS: PROGRAM SERVICE EXPENSES 6,903,901. MANAGEMENT AND GENERAL EXPENSES 3,660. FUNDRAISING EXPENSES 412,872. TOTAL EXPENSES 7,320,433. CONSULTING: PROGRAM SERVICE EXPENSES 3,697,264. MANAGEMENT AND GENERAL EXPENSES 1,960. FUNDRAISING EXPENSES 221,107. TOTAL EXPENSES 3,920,331. MISC OTHER: PROGRAM SERVICE EXPENSES 1,243,838. MANAGEMENT AND GENERAL EXPENSES 659. FUNDRAISING EXPENSES 74,385. TOTAL EXPENSES 1,318,882. REPAIRS & MAINTENANCE: PROGRAM SERVICE EXPENSES 1,539,856. MANAGEMENT AND GENERAL EXPENSES 816. FUNDRAISING EXPENSES 92,088. TOTAL EXPENSES 1,632,760. OFFICIALS: PROGRAM SERVICE EXPENSES 526,985. MANAGEMENT AND GENERAL EXPENSES 279. FUNDRAISING EXPENSES 31,515. TOTAL EXPENSES 558,779. PRINTING & MATERIALS: PROGRAM SERVICE EXPENSES 491,984. MANAGEMENT AND GENERAL EXPENSES 261. FUNDRAISING EXPENSES 29,422. TOTAL EXPENSES 521,667. RECRUITING: PROGRAM SERVICE EXPENSES 600,043. MANAGEMENT AND GENERAL EXPENSES 318. FUNDRAISING EXPENSES 35,884. TOTAL EXPENSES 636,245. UTILITIES: PROGRAM SERVICE EXPENSES 371,787. MANAGEMENT AND GENERAL EXPENSES 197. FUNDRAISING EXPENSES 22,234. TOTAL EXPENSES 394,218. RMC COLONIAL CORPORATION 6001 UNIVERSITY BLVD MOON TOWNSHIP PA 15108 251499278 INACTIVE PA ROBERT MORRIS UNIVERSITY C 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0