2023-04-13T11:08:52-05:00 2022-05-31 861065772 DELOITTE TAX LLP 111 MONUMENT CIRCLE STE 4200 INDIANAPOLIS IN 462045108 990 2021-06-01 251120678 ROBERT MORRIS UNIVERSITY ROBE 4123975263 6001 UNIVERSITY BLVD REVERE CENTER MOON TOWNSHIP PA 151081189 MICHELLE PATRICK PRESIDENT 4123975263 2023-04-13 1 MICHELLE PATRICK 999009999 JEFFREY D FRANK P00287234 3174648600 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z MICHELLE PATRICK 6001 UNIVERSITY BLVD REVERE CENTER MOON TOWNSHIP PA 151081189 176403537 0 X WWW.RMU.EDU X 1921 PA EDUCATIONAL INSTITUTION 33 31 1415 33 6397527 0 19489183 24014307 143428653 138386292 2502516 4446805 -334980 779291 165085372 167626695 45020334 49218281 0 0 67070198 65443836 0 0 5230605 52379748 51171735 164470280 165833852 615092 1792843 284845897 269723396 126222592 115610441 158623305 154112955 X OUR MISSION AT ROBERT MORRIS UNIVERSITY IS TO BE THE GATEWAY TO ENGAGED, PRODUCTIVE, AND SUCCESSFUL CAREERS AND LIVES. 0 0 41062760 0 58767212 INSTRUCTION EXPENSES-DIRECT COSTS OF ALL ACTIVITIES THAT ARE PART OF THE UNIVERSITY'S INSTRUCTION PROGRAMS FROM ACADEMIC DEPARTMENTS. 49218281 49218281 49218281 SCHOLARSHIPS AND FELLOWSHIPS 26010271 0 28181633 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. 41607917 0 2219166 AUXILIARY ENTERPRISES: RESIDENCE HALLS, DINING HALLS, RECREATIONAL 41607917 0 2219166 157899229 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 1 1 1 0 1 0 0 1 1 1 1 0 0 0 0 0 1 1 0 1 1 1 1 0 0 0 1 1 0 0 0 1 303 0 1415 1 1 1 0 0 0 0 1 1 0 0 1 0 0 0 X 33 31 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 MELISSA MICCO 4123975263 6001 UNIVERSITY BLVD MOON TOWNSHIP PA 15108 MORGAN O'BRIEN CHAIR 5.00 0.00 X X 0 0 0 CARRIE COGHILL VICE CHAIR 2.00 0.00 X X 0 0 0 CLARENCE DOZIER VICE CHAIR (FROM 5/22) 2.00 0.00 X X 0 0 0 RICHARD ARCHER TRUSTEE 2.00 0.00 X 0 0 0 LEROY BALL TRUSTEE (THRU 1/22) 2.00 0.00 X 0 0 0 HARRY BEHLING TRUSTEE 2.00 0.00 X 0 0 0 ERIC BOUGHNER TRUSTEE 2.00 0.00 X 0 0 0 CHRISTINE BRYANT TRUSTEE 2.00 0.00 X 0 0 0 GARY CLAUS TRUSTEE 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 2.00 0.00 X 0 0 0 CHUCK HAMMEL TRUSTEE 2.00 0.00 X 0 0 0 CHARLES HOMAN TRUSTEE 2.00 0.00 X 0 0 0 THOMAS HUNLEY TRUSTEE 2.00 0.00 X 0 0 0 KATIE JACOBS TRUSTEE 2.00 0.00 X 0 0 0 BRIAN KELLY TRUSTEE 2.00 0.00 X 0 0 0 STEPHEN KLEMASH TRUSTEE (THRU 3/22) 2.00 0.00 X 0 0 0 DAVID LANCIA TRUSTEE 2.00 0.00 X 0 0 0 MARGARET LARKINS-PETTIGREW TRUSTEE 2.00 0.00 X 0 0 0 KAREN LARRIMER TRUSTEE 2.00 0.00 X 0 0 0 JOHN LUCOT TRUSTEE (THRU 6/21) 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 2.00 0.00 X 0 0 0 KOLIA O'CONNOR TRUSTEE 2.00 0.00 X 0 0 0 MARK PALLONE TRUSTEE 2.00 0.00 X 0 0 0 MARK POPOVICH TRUSTEE 2.00 0.00 X 0 0 0 ELIZABETH POWERS TRUSTEE (THRU 4/22) 2.00 0.00 X 0 0 0 MARK ROOKS TRUSTEE 2.00 0.00 X 0 0 0 ROBIN SANDERS TRUSTEE 2.00 0.00 X 0 0 0 STEVEN SCHOTT TRUSTEE 2.00 0.00 X 0 0 0 MICHAEL SMITH TRUSTEE 2.00 0.00 X 0 0 0 RANDE SOMMA TRUSTEE (THRU 6/21) 2.00 0.00 X 0 0 0 ROCHELLE STACHEL TRUSTEE 2.00 0.00 X 0 0 0 STEPHEN VAN OSS TRUSTEE 2.00 0.00 X 0 0 0 JOHN WALDRON TRUSTEE 2.00 0.00 X 0 0 0 CHERYL WALKER TRUSTEE 2.00 0.00 X 0 0 0 CHRISTOPHER V HOWARD PRESIDENT (THRU 2/22) 50.00 0.00 X 471672 0 184900 JEFFREY A LISTWAK SR VP BUS AFFAIRS & TREASURER 50.00 0.00 X 278358 0 50920 RENEE T CAVALOVITCH VP AND GENERAL COUNSEL 50.00 0.00 X 279503 0 32417 MARY ANN RAFOTH INTERIM PRES./PROVOST (THRU 4/22) 50.00 0.00 X 269079 0 17809 MICHELLE PATRICK INTERIM PRESIDENT (FROM 4/22) 50.00 0.00 X 242978 0 40010 MELISSA A MICCO CAO & ASST TREASURER 50.00 0.00 X 169050 0 17021 DERYA A JACOBS SR VP CORP REL, STRAT INIT 50.00 0.00 X 286980 0 41210 CHRISTOPHER KING VP & DIRECTOR OF ATHLETICS 50.00 0.00 X 258614 0 20455 JOHN MICHALENKO VP, STUDENT LIFE 50.00 0.00 X 254412 0 13955 PERRY F ROOFNER VP, FACILITIES 50.00 0.00 X 226337 0 41819 MARIA V KALEVITCH DEAN, ENG, MATH & SCIENCE 50.00 0.00 X 210183 0 40167 PRASAD VEMALA VENKATA ACTING DEAN, SCHOOL BUSINESS 50.00 0.00 X 209218 0 36132 KEVIN HEARN VP, ENROLLMENT MGMT 50.00 0.00 X 210084 0 22641 AMJAD ALI DEAN, INFORM., HUMANIT. & SOC. SCI. 50.00 0.00 X 200279 0 30904 DAVID MEYERS DEAN, NSG, EDU & HUM. STUD. 50.00 0.00 X 210317 0 14759 ANDREW S TOOLE HEAD BASKETBALL COACH (MEN) 40.00 0.00 X 406666 0 42872 DEREK SCHOOLEY HEAD COACH, DIRECTOR HOCKEY OPS. 40.00 0.00 X 291877 0 25051 JACOB PENG DEPT HEAD, TAX & ACCOUNTING 40.00 0.00 X 216832 0 36284 JILL KURP DEPT HEAD, MARKETING 40.00 0.00 X 219663 0 33076 LOIS D BRYAN PROFESSOR OF ACCOUNTING 40.00 0.00 X 209447 0 25314 5121549 0 767716 191 0 1 0 ELLUCIAN COMPANY LP 2003 EDMUND HALLEY DR RESTON VA 20191 SOFTWARE LICENSES & IMPLEMENTATION 787217 DELOITTE & TOUCHE LLP 4022 SELLS DR HERMITAGE TN 37076 ACCOUNTING & AUDITIING SERVICES 232272 ISLAND HOCKEY OFFICIALS LLC 7 DORCHESTER DR PITTSBURGH PA 15241 SPORTS OFFICIALS 219688 LITTLER MENDELSON PC PO BOX 207137 DALLAS TX 753207137 LEGAL SERVICES 209600 RUFFALO NOEL LEVITZ LLC 1025 KIRKWOOD PKWY CEDAR RAPIDS IA 52404 ENROLLMENT MGMT SERVICES 188266 10 55405 12125379 11833523 120034 24014307 TUITION AND FEES 611710 108309630 108309630 AUXILIARY ENTERPRISES 611710 20253956 20253956 ISLAND SPORTS CENTER 713940 5890667 5890667 OTHER REVENUE 611710 3166967 3166967 EVENT CENTER 611710 506860 506860 258212 258212 138386292 4144567 4144567 9057905 8755667 302238 302238 302238 18525 55405 21175 -2650 -2650 PARKING 611710 452259 452259 ABO LIABILITY ADJUSTME 900099 329682 329682 781941 167626695 131988765 6397527 5226096 X 43400 43400 49067151 49067151 107730 107730 4261594 3236334 988667 36593 354552 334520 9537 10495 45936719 43341294 1235698 1359727 3117351 2941220 83857 92274 8258522 7791916 222154 244452 3515098 3316495 94556 104047 284233 266724 341 17168 237261 222645 285 14331 2340 2340 18067263 16656122 27489 1383652 1439814 1351121 1728 86965 1317185 1236046 1581 79558 3693920 3466374 4433 223113 3309426 3105566 3971 199889 2670330 2505838 3204 161288 3507632 3291562 4209 211861 11817236 11089294 14181 713761 1136243 1066251 1363 68629 BAD DEBT 1063555 998040 1276 64239 NON CAP EQUIPMENT 847477 795272 1017 51188 DUES/SUBSCRIPTIONS 683007 640933 820 41254 PROF. DEVELOPMENT 208981 196108 251 12622 885832 831273 1060 53499 165833852 157899229 2704018 5230605 306771 235344 32091063 29067692 5359352 7772713 5852181 3104597 593533 710177 2153 2153 322486 251839 1389876 1026740 361472952 189203259 183479104 172269693 34681098 31530037 13560350 13534310 7207930 10218101 284845897 269723396 20774355 19943253 13990404 9391475 49829466 48304383 40442640 37046777 1185727 924553 126222592 115610441 X 115078998 110394180 43544307 43718775 158623305 154112955 284845897 269723396 1792843 -6303193 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 2340 2340 165833852 165836192 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 63836 15000 17278 2340 98454 250000 250000 250000 250000 1000000 1500000 PART II-A, LINE 1, LOBBYING ACTIVITIES: IN THE 2021-22 FISCAL YEAR, ROBERT MORRIS UNIVERSITY (RMU) WORKED WITH CONSULTANTS AT DENTONS FROM JUNE OF 2021 UNTIL MAY OF 2022. DENTONS DEVELOPED STRATEGIES TO SECURE LOACAL AND STATE GOVERNMENT FUNDING FOR UNIVERISTY PROJECTS. DENTONS ALSO REACHED OUT TO LEGISLATORS ON BEHALF OF THE UNIVERSITY TO ADVOCATE FOR UNIVERSITY PROJECTS. RMU COLLABORATED WITH DENTONS IN PURSUIT OF THE FOLLOWING FUNDING STREAMS: THE PENNSYLVANIA REDEVELOPMENT ASSISTANCE CAPITAL PROGRAM (RACP) AND THE MULTIMODAL TRANSPORTATION FUND. RMU SUCCESSFULLY SECURED A NEW RACP GRANT IN MAY 2022. 49060497 2218684 -1893076 2360182 47025923 38162275 1201896 11183620 1487294 49060497 36983912 717370 1943870 1482877 38162275 36294763 1912843 -88341 1135353 36983912 33434352 1690276 2465831 1295696 36294763 0.38550 0.61450 0.00000 0 0 5403855 5403855 239334245 96891146 142443099 33305085 21559206 11745879 82710555 70752907 11957648 719212 719212 172269693 PRIVATE EQUITY AND RELATED INVESTMENTS 13534310 F 13534310 FEDERAL GOVERNMENT ADVANCES FOR STUDENT LOANS 550230 AMOUNTS HELD IN CUSTODY FOR OTHERS 374323 924553 X 116946085 -6303193 -6303193 123249278 44377417 44377417 167626695 121456435 0 121456435 44377417 44377417 165833852 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, 2019, 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 44,377,417. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP ALLOWANCES 44,377,417. 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 PROGRAMS- 4 STUDENTS 48875 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS- 1 STUDENT 8885 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES STUDY ABROAD ASSISTANCE- 1 STUDENT 49970 0 0 0 0 0 0 107730 0 107730 EUROPE (INCLUDING ICELAND & GREENLAND) STUDY ABROAD PROGRAMS-2 STUDENTS 26740 CHECK 0 EUROPE (INCLUDING ICELAND & GREENLAND) STUDY ABROAD PROGRAMS-1 STUDENT 11870 CHECK 0 EUROPE (INCLUDING ICELAND & GREENLAND) STUDY ABROAD PROGRAMS-1 STUDENT 10265 CHECK 0 EAST ASIA AND THE PACIFIC STUDY ABROAD PROGRAMS-1 STUDENT 8885 CHECK 0 0 4 INTERNAL - STUDY ABROAD ASSISTANCE EUROPE (INCLUDING ICELAND & GREENLAND) 1 49970 CHECK 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 73930 55405 18525 2003 19172 73930 55405 18525 2003 19172 21175 -2650 1 NEED 429 4TH AVE PITTSBURGH PA 152191506 256070821 501(C)(3) 43400 0 FINANCIAL AID TO MINORITY STUDENTS 1 0 INTERNAL 2586 42586016 0 EXTERNAL 414 1229447 0 EXTERNAL COVID RELIEF FUNDS 3971 4840864 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 CHRISTOPHER V HOWARD PRESIDENT (THRU 2/22) 441670 0 0 0 30002 0 20840 0 164060 0 656572 0 0 0 ANDREW S TOOLE HEAD BASKETBALL COACH (MEN) 381396 0 10000 0 15270 0 7095 0 35777 0 449538 0 0 0 JEFFREY A LISTWAK SR VP BUS AFFAIRS & TREASURER 277207 0 0 0 1151 0 21415 0 29505 0 329278 0 0 0 DERYA A JACOBS SR VP CORP REL, STRAT INIT 285048 0 0 0 1932 0 18223 0 22987 0 328190 0 0 0 DEREK SCHOOLEY HEAD COACH, DIRECTOR HOCKEY OPS. 130610 0 35000 0 126267 0 10469 0 14582 0 316928 0 0 0 RENEE T CAVALOVITCH VP AND GENERAL COUNSEL 277694 0 0 0 1809 0 21246 0 11171 0 311920 0 0 0 MARY ANN RAFOTH INTERIM PRES./PROVOST (THRU 4/22) 266788 0 0 0 2291 0 14681 0 3128 0 286888 0 0 0 MICHELLE PATRICK INTERIM PRESIDENT (FROM 4/22) 242419 0 0 0 559 0 15300 0 24710 0 282988 0 0 0 CHRISTOPHER KING VP & DIRECTOR OF ATHLETICS 222928 0 24000 0 11686 0 11201 0 9254 0 279069 0 0 0 JOHN MICHALENKO VP, STUDENT LIFE 226419 0 0 0 27993 0 13815 0 140 0 268367 0 0 0 PERRY F ROOFNER VP, FACILITIES 222948 0 0 0 3389 0 17425 0 24394 0 268156 0 0 0 JACOB PENG DEPT HEAD, TAX & ACCOUNTING 216537 0 0 0 295 0 11942 0 24342 0 253116 0 0 0 JILL KURP DEPT HEAD, MARKETING 207076 0 0 0 12587 0 14769 0 18307 0 252739 0 0 0 MARIA V KALEVITCH DEAN, ENG, MATH & SCIENCE 208876 0 0 0 1307 0 14707 0 25460 0 250350 0 0 0 PRASAD VEMALA VENKATA ACTING DEAN, SCHOOL BUSINESS 209037 0 0 0 181 0 15016 0 21116 0 245350 0 0 0 LOIS D BRYAN PROFESSOR OF ACCOUNTING 204370 0 0 0 5077 0 18515 0 6799 0 234761 0 0 0 KEVIN HEARN VP, ENROLLMENT MGMT 199100 0 0 0 10984 0 4534 0 18107 0 232725 0 0 0 AMJAD ALI DEAN, INFORM., HUMANIT. & SOC. SCI. 199247 0 0 0 1032 0 10318 0 20586 0 231183 0 0 0 DAVID MEYERS DEAN, NSG, EDU & HUM. STUD. 209483 0 0 0 834 0 10570 0 4189 0 225076 0 0 0 MELISSA A MICCO CAO & ASST TREASURER 168830 0 0 0 220 0 12874 0 4147 0 186071 0 0 0 PART I, LINE 1A THE UNIVERSITY PRESIDENT IS REQUIRED TO LIVE IN A UNIVERSITY-OWNED HOUSE IN CLOSE PROXIMITY TO CAMPUS. THE UNIVERSITY PRESIDENT, SENIOR VP OF BUSINESS AFFAIRS, ATHLETIC DIRECTOR, AND VP OF DEVELOPMENT 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: DEREK SCHOOLEY: $115,000 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 PRESIDENT. THE ORGANIZATION MADE $116,644 IN PREMIUM PAYMENTS DURING THE YEAR UNDER THE ARRANGEMENT. A MOON INDUSTRIAL DEVELOPMENT AUTHORITY 251398575 000000000 2003-08-29 9100000 CAMPUS BUILDING CONSTRUCTION 0 0 0 B ALLEGHENY CO HIGHER EDUCATION BUILDING AUTH 251425398 01728RMT3 2017-09-26 29782175 CAMPUS BUILDING CONSTRUCTION 0 0 0 C MOON INDUSTRIAL DEVELOPMENT AUTHORITY 251398575 000000000 2016-05-17 7510000 REFUND BONDS ISSUED ON 4/5/2006 0 0 0 D MCCANDLESS INDUSTRIAL DEVELOPMENT AUTHORITY 251349346 000000000 2005-04-22 10000000 CAMPUS BUILDING CONSTRUCTION 0 0 0 A 6441059 9100000 132717 8967283 2004 0 0 1 1 B 1100000 30063049 2365338 2093821 530518 25109027 2019 0 0 1 1 C 4237723 7510000 98740 7411260 1 0 1 1 D 5385261 10000000 107900 9892100 2006 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 1 0 0 0 0 B 0 1 0 0 0 0 0 0 0 C 0 0 1 0 0 0 0 0 0 D 0 0 1 0 0 0 0 0 0 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: ALLEGHENY CO HIGHER EDUCATION BUILDING AUTH DATE THE REBATE COMPUTATION WAS PERFORMED: 11/01/2021 A WILKINS AREA INDUSTRIAL DEVELOPMENT AUTHORITY 251410750 000000000 2011-12-29 6500000 CAMPUS BUILDING CONSTRUCTION 0 0 0 B WILKINS AREA INDUSTRIAL DEVELOPMENT AUTHORITY 251410750 000000000 2012-01-04 8500000 CAMPUS BUILDING CONSTRUCTION 0 0 0 C ALLEGHENY CO HIGHER EDUCATION BUILDING AUTH 251425398 01728RMJ5 2016-11-01 21532399 REFUND BONDS ISSUED 8/19/2008 0 0 0 D MOON INDUSTRIAL DEVELOPMENT AUTHORITY 251398575 000000000 2020-12-21 14150000 REFUND DEBT ISSUED 6/17/2010 & 5/1/2013 0 0 0 A 1968145 6500000 79724 6420275 2012 0 0 1 1 B 2573105 8500000 88186 8411814 2012 0 0 1 1 C 2810000 21532399 1488758 333600 2029 19788370 0 1 1 1 D 1079348 14150000 84352 14065648 1 0 1 1 A 0 0 1 1 0 0.00920 0.00000 0.00920 0 0 0 B 0 0 1 1 0 0.01200 0.00000 0.01200 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 1 0 0 0 0 B 0 0 1 0 1 0 0 0 0 C 0 0 0 1 0 0 0 0 0 D 0 1 0 0 1 0 0 0 0 A 1 B 1 C 1 D 1 C HOWARD PRESIDENT SPLIT DOLLAR LIFE INSURANCE X 710177 710177 0 1 1 710177 OFFICERS DEPENDENTS 34447 TUITION KEY EMPLOYEES DEPENDENTS 15660 TUITION SEE PART V SEE PART V 100103 SEE PART V 0 SEE PART V SEE PART V 89465 SEE PART V 0 SEE PART V SEE PART V 84351 SEE PART V 0 SEE PART V SEE PART V 80633 SEE PART V 0 SEE PART V SEE PART V 61231 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: $100,103(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: $89,465(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: $84,351(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: $80,633(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: $61,231(D) DESCRIPTION OF TRANSACTION: PURCHASE OF FUEL FOR THE UNIVERSITY'S VEHICLE FLEET(E) SHARING OF ORGANIZATION REVENUES? = NO X 1 31300 OPINIONS OF EXPERTS X 2 68874 COST OR SELLING PRICE X EQUIPMENT USE 1 19500 COST OR SELLING PRIC X SPORTS EQUIPMENT 1 360 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/DIRECTOR, FINANCE AND CONTROLLER, AND CONTROLLER'S GROUP AND IS REVIEWED IN DETAIL BY THE ACTING VP FOR BUSINESS AFFAIRS & TREASURER. 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 DIRECTOR, FINANCE & 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 5,893,674. MANAGEMENT AND GENERAL EXPENSES 7,537. FUNDRAISING EXPENSES 379,346. TOTAL EXPENSES 6,280,557. SERVICE CONTRACTS: PROGRAM SERVICE EXPENSES 4,720,232. MANAGEMENT AND GENERAL EXPENSES 6,036. FUNDRAISING EXPENSES 303,817. TOTAL EXPENSES 5,030,085. CONSULTING: PROGRAM SERVICE EXPENSES 2,652,128. MANAGEMENT AND GENERAL EXPENSES 3,391. FUNDRAISING EXPENSES 170,704. TOTAL EXPENSES 2,826,223. MISC OTHER: PROGRAM SERVICE EXPENSES 657,736. MANAGEMENT AND GENERAL EXPENSES 7,031. FUNDRAISING EXPENSES 353,917. TOTAL EXPENSES 1,018,684. REPAIRS & MAINTENANCE: PROGRAM SERVICE EXPENSES 953,784. MANAGEMENT AND GENERAL EXPENSES 1,220. FUNDRAISING EXPENSES 61,390. TOTAL EXPENSES 1,016,394. OFFICIALS: PROGRAM SERVICE EXPENSES 499,304. MANAGEMENT AND GENERAL EXPENSES 638. FUNDRAISING EXPENSES 32,138. TOTAL EXPENSES 532,080. PRINTING & MATERIALS: PROGRAM SERVICE EXPENSES 464,208. MANAGEMENT AND GENERAL EXPENSES 594. FUNDRAISING EXPENSES 29,879. TOTAL EXPENSES 494,681. RECRUITING: PROGRAM SERVICE EXPENSES 443,631. MANAGEMENT AND GENERAL EXPENSES 567. FUNDRAISING EXPENSES 28,554. TOTAL EXPENSES 472,752. UTILITIES: PROGRAM SERVICE EXPENSES 371,425. MANAGEMENT AND GENERAL EXPENSES 475. FUNDRAISING EXPENSES 23,907. TOTAL EXPENSES 395,807. 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