2020-10-29T11:50:14-05:00 2019-06-30 410746749 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE SUITE 400 PLYMOUTH MEETING PA 19462 990 2018-07-01 221821292 BOARD OF TRUSTEES OF ESSEX COUNTY COLLEGE BOAR 9738773040 303 UNIVERSITY AVENUE NEWARK NJ 07102 EVENS WAGNAC DEPUTY CFO/CONTROLLER 9738773040 2020-10-28 1 CONNIE M LIRA P00481097 2156433900 2020-10-28 67.137.57.251 2020-10-28 17:19:31 ED P FB001DF21A9B1B65FA0A1EFB9B26F7A24E11B319 6BCE17CF531EE5E889DFF9A1732B3E9930A5A1A9 2018 2021-01-29 14:40:06Z EVENS WAGNAC 303 UNIVERSITY AVENUE NEWARK NJ 07102 93861911 0 X WWW.ESSEX.EDU X 1966 NJ SERVES THE DYNAMIC NEEDS OF DIVERSE CONSTITUENCIES THROUGH COMPREHENSIVE EDUCATIONAL PROGRAMS 11 11 1693 11 0 0 59890738 55194922 41753805 37527012 128085 234102 1569938 549488 103342566 93505524 28719214 24834585 0 0 59863940 53347241 0 0 0 27795896 22587401 116379050 100769227 -13036484 -7263703 160630377 157677069 118566714 122786944 42063663 34890125 X ESSEX COUNTY COLLEGE (THE COLLEGE) IS AN OPEN ACCESS COMMUNITY COLLEGE THAT SERVES THE DIVERSE NEEDS OF STUDENTS THROUGH COMPREHENSIVE EDUCATION PROGRAMS, TRAINING, AND CONTINUING EDUCATION. THE COLLEGE IS DEDICATED TO ACADEMIC EXCELLENCE AND THE SUCCESS OF ITS STUDENTS. 0 0 33209281 24834585 167010 STUDENT SERVICES, SCHOLARSHIP AND FELLOWSHIPS:STUDENT SERVICES - THE COLLEGE PROVIDES SERVICES TO STUDENTS WHICH INCLUDE ADMISSION, REGISTRATION, FINANCIAL AID AND COUNSELING. ENROLLMENT SERVICES PROVIDED AT THE COLLEGE ARE ADMISSIONS, TRANSCRIPT EVALUATIONS, INTERNATIONAL STUDENT ADMISSION, REGISTRATION, ADD/DROP, CLASS WITHDRAWAL, GRADES POSTING, TRANSCRIPTS ISSUANCE, COUNTY CHARGEBACKS ISSUANCE, ENROLLMENT & DEGREE VERIFICATION, VETERANS CERTIFICATIONS, STUDENT RECORD CHANGES, DEGREE AUDITS, GRADUATION CERTIFICATIONS, COMMENCEMENT INFORMATION, AND DIPLOMA ISSUANCE.SCHOLARSHIP AND FELLOWSHIPS - THE COLLEGE PARTICIPATES IN FEDERAL AND STATE FUNDED PROGRAMS. APPROXIMATELY 56% OF THE UNDUPLICATED STUDENT ENROLLMENT RECEIVED STUDENT AID ASSISTANCE DURING FISCAL YEAR 2019. FEDERAL AND STATE GRANTS EXPENDED FOR STUDENT FINANCIAL AID IN 2019 AMOUNTED TO $20,065,662 AND $4,900,502, RESPECTIVELY. 25561371 0 36851396 INSTRUCTION - THE COLLEGE BELIEVES IN CREATING A LEARNING ENVIRONMENT THAT FOSTERS HIGH EXPECTATIONS FOR ACHIEVEMENT. THE COLLEGE IS COMMITTED TO RIGOROUS ACADEMIC STANDARDS, FACULTY EXCELLENCE, AND RESPONSIVE SUPPORT SERVICES THAT ENABLE STUDENTS TO REACH THEIR FULL ACADEMIC, PROFESSIONAL AND PERSONAL POTENTIAL. THE COLLEGE PROVIDES EXCELLENT PROGRAMS THAT UTILIZE TECHNOLOGY, DEMONSTRATE INNOVATION, AND UNDERGO EVALUATION TO ENSURE CONSISTENT AND OUTSTANDING PERFORMANCE. THE COLLEGE OFFERS A WIDE RANGE OF ASSOCIATE DEGREE PROGRAMS, ACADEMIC CERTIFICATE PROGRAMS, AND CERTIFICATES OF COMPLETION. DURING FISCAL YEAR 2019, THE COLLEGE OFFERED 74 DEGREES AND CERTIFICATIONS WHICH INCLUDED OVER 560 COURSES.THE NUMBER OF STUDENTS WHO ATTENDED DURING FISCAL YEAR 2019 EQUATED TO 7,434 (3,610 FULL TIME STUDENTS AND 3,824 PART-TIME STUDENTS) WHICH INCLUDED 6,615 DEGREE-SEEKING STUDENTS AND 819 NON-MATRICULATED STUDENTS. 5545919 0 0 ACADEMIC SUPPORT - FOR OVER 45 YEARS, THE COLLEGE HAS BEEN EDUCATING AND ENRICHING THE LIVES OF OUR STUDENTS. OUR ACADEMIC PROGRAMS CONSIDER THE NEEDS OF OUR LOCAL COMMUNITY, BUT OUR QUALITY ATTRACTS APPLICANTS FROM ALL OVER THE WORLD. DURING FISCAL YEAR 2019, THE COLLEGE HAS 94 FULL TIME FACULTY DEVOTED TO THE ACADEMIC PROGRAMS. 4157528 0 358100 PUBLIC SERVICE - IN A TYPICAL YEAR, THE COLLEGE'S COMMUNITY, CONTINUING EDUCATION, AND WORKFORCE DEVELOPMENT PROGRAMS SERVE EVEN MORE STUDENTS THAN THEIR TRADITIONAL DEGREE-SEEKING PROGRAMS. THAT'S BECAUSE THEIR EDUCATIONAL OFFERINGS ARE DIVERSE, AND GEARED TO ALL DIFFERENT TYPES OF PEOPLE FROM ALL WALKS OF LIFE. THE COLLEGE PARTNERS WITH THEIR COMMUNITY, LOCAL BUSINESSES AND ORGANIZATIONS TO PROVIDE CLASSES GEARED TOWARDS PROVIDING PRACTICAL REAL-WORLD SKILLS THAT CAN BE PUT TO USE IMMEDIATELY. YOUTH PROGRAMS, HIGH SCHOOL INITIATIVES, WORKFORCE DEVELOPMENT, AND ADULT LITERACY COURSES ARE AMONG THE DOZENS OF EDUCATIONAL PROGRAMS THE COLLEGE OFFERS THROUGHOUT THE YEAR. DURING FISCAL YEAR 2019, THE COLLEGE HAD 18,194 NON-CREDIT ENROLLMENT, 2,576 STUDENTS IN CUSTOMIZED TRAINING, AND 630 TOTAL FACULTY DESIGNATED TO CONTINUING EDUCATION. 4157528 0 358100 68474099 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 202 0 1693 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X JULIO IZQUIERDO CFO 9738773040 303 UNIVERSITY AVENUE NEWARK NJ 07102 MR THOMAS C MCDERMOTT JR CHAIR 6.00 X X 0 0 0 MS JOHANNA L WRIGHT VICE CHAIR 3.00 X X 0 0 0 MRS JEWELINE GRIMES SECRETARY 3.00 X X 0 0 0 REV DR LANEL GUYTON TREASURER 3.00 X X 0 0 0 DR MARION BOLDEN TRUSTEE 3.00 X 0 0 0 MS ISABEL CRUZ TRUSTEE 3.00 X 0 0 0 DR ARNOLD C LEWIS TRUSTEE 3.00 X 0 0 0 MR JOSEPH MACERI TRUSTEE 3.00 X 0 0 0 MS CARMEN T MORALES TRUSTEE 3.00 X 0 0 0 MS BETH ROBINSON TRUSTEE 3.00 X 0 0 0 MR JOSEPH ZARRA TRUSTEE 3.00 X 0 0 0 DR ANTHONY MUNROE PRESIDENT 40.00 X 223547 0 36756 JAMES PEDERSEN CFO/CONTROLLER (JUL 2018 - JAN 2019) 40.00 X 142453 0 19913 JULIO IZQUIERDO CFO/CONTROLLER (START MAR 2019) 40.00 X 0 0 0 JEFF SHAPIRO DIRECTOR OF FACILITIES 40.00 X 251940 0 31445 MOHAMED SEDDIKI EXEC. DEAN/CIO OF ADMIN. & LEARN 40.00 X 222175 0 54954 ROBERT SPELLMAN PROFESSOR 40.00 X 221479 0 34329 MICHAEL FRANK PROFESSOR 40.00 X 214185 0 25427 HERBERT SCHLAGER PROFESSOR 40.00 X 208853 0 34329 1484632 0 237153 66 0 1 0 INSURANCE MANAGEMENT AND CONSULTING LLC 540 MILL STREET BELLEVILLE NJ 07109 INSURANCE POLICY SERVICES 678865 JOHNSTON COMMUNICATIONS 36 COMMERCE STREET SPRINGFIELD NJ 07081 TELECOMMUNICATIONS 512169 MCGRAW-HILL GLOBAL EDUCATION LLC 860 TAYLOR STATION ROAD BLACKLICK OH 43004 EDUCATIONAL SERVICES 280051 ELLUCIAN COMPANY LP 62578 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 IT CONSULTING AND SUPPORT 258525 CENGAGE LEARNING 27500 DRAKE ROAD FARMINGTON HILLS MI 48331 IT SUPPORT FOR DIGITAL LEARNING 255332 15 55101647 93275 55194922 TUITION AND FEES 611310 32795043 32795043 CHARGES FOR SERVICES 611310 4056353 4056353 FEES FOR TESTING 611310 358100 358100 STUDENT SUPPORT SERVICES 611310 317516 317516 37527012 234102 234102 243817 0 243817 243817 243817 205881 356387 -150506 -150506 INSURANCE PROCEEDS 524298 330647 330647 VENDING INCOME 900099 120083 120083 MISCELLANEOUS 900099 5447 5447 456177 93505524 37376506 0 934096 24834585 24834585 421406 275408 145998 38447035 27013455 11433580 1794261 1794261 9431569 7312533 2119036 3252970 1973546 1279424 696956 696956 167927 167927 908580 398977 509603 340833 225971 114862 1422408 696543 725865 1468288 63830 1404458 4847 4847 2444404 312064 2132340 567817 163909 403908 1826385 1668523 157862 127636 127636 3661838 3661838 1059344 10053 1049291 BOOKSTORE 2604786 214613 2390173 WAIVERS AND APPEALS 2541804 2541804 0 EQUIPMENT 1412744 105259 1307485 STUDENT RELATED 717658 131579 586079 613146 531447 81699 100769227 68474099 32295128 0 16413756 12281857 4894681 4399816 13674898 24130749 1291748 2039609 1430998 15937 260652 70896 192868275 95777085 99037042 97091190 2733709 2828954 20892893 14818061 160630377 157677069 12084079 10998006 1725398 13843988 2711282 2375955 102045955 95568995 118566714 122786944 X -69105068 -74161529 111168731 109051654 42063663 34890125 160630377 157677069 -7263703 90165 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3796647 3796647 134582425 45704929 88877496 45863236 41849902 4013334 8625967 8222254 403713 97091190 PENSION DEFERRALS 13751430 DEFERRED LOSS ON REFUNDING 114308 OTHER POSTEMPLOYMENT BENEFITS DEFERRALS 952323 14818061 NET PENSION LIABILITY 52501433 PENSION DEFERRALS 24647894 NET OTHER POSTEMPLOYMENT BENEFIT LIABILITY 14335022 OTHER POSTEMPLOYMENT BENEFITS DEFERRALS 3467683 OTHER LIABILITIES 274016 DEPOSITS 272255 CAPITAL LEASE PAYABLE 70692 95568995 96349703 90165 2397627 2487792 93861911 -356387 -356387 93505524 103523241 356387 356387 103166854 -2397627 -2397627 100769227 PART XI, LINE 2D - OTHER ADJUSTMENTS: GROSS UP FOR SPECIAL FUNDING FOR OTHER POSTEMPLOYEMENT BENEFITS 5,087,872. PAYROLL TAXES NETTED WITH REVENUE ON FINANCIAL STATEMENTS -20,805. INTEREST EXPENSE NETTED AGAINST REVENUE -127,636. WAIVERS AND APPEALS EXPENSES NETTED AGAINST REVENUE ON FINANCIAL STATEMENTS -2,541,804. PART XI, LINE 4B - OTHER ADJUSTMENTS: SALES OF INVENTORY COST OF GOODS SOLD -356,387. PART XII, LINE 2D - OTHER ADJUSTMENTS: SALES OF INVENTORY COST OF GOODS SOLD 356,387. PART XII, LINE 4B - OTHER ADJUSTMENTS: GROSS UP FOR SPECIAL FUNDING FOR OTHER POSTEMPLOYEMENT BENEFITS -5,087,872. PAYROLL TAXES NETTED WITH REVENUE ON FINANCIAL STATEMENTS 20,805. INTEREST EXPENSE NETTED AGAINST REVENUE 127,636. WAIVERS AND APPEALS EXPENSES NETTED AGAINST REVENUE ON FINANCIAL STATEMENTS 2,541,804. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE COLLEGE'S WEBSITE CONTAINS THE NON-DISCRIMINATORY POLICY, WHICH IS AVAILABLE TO ALL PUBLIC INDIVIDUALS. THE WEBSITE IS THE MAIN POINT OF CONTACT WITH THE PUBLIC. SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES FUNDS FROM VARIOUS FEDERAL AND STATE GOVERNMENT AGENCIES UNDER THEIR RESPECTIVE STUDENT FINANCIAL AID ASSISTANCE PROGRAMS. FEDERAL PROGRAMS INCLUDE THE PELL GRANT PROGRAM, COLLEGE WORK STUDY PROGRAM, AND SUPPLEMENTAL EDUCATIONAL OPPORTUNITY PROGRAM. THE STATE PROGRAMS ARE THE NEW JERSEY HIGHER EDUCATION STUDENT ASSISTANCE AUTHORITY AND NEW JERSEY COMMISSION ON HIGHER EDUCATION. 1 FINANCIAL AID 4962 24474012 SCHOLARSHIPS 211 360573 PART I, LINE 2: AID AND GRANTS FOR STUDENTS ARE APPLIED DIRECTLY TO A STUDENT'S ESSEX COUNTY COLLEGE ACCOUNT AND APPLIED TO TUITION AND FEES. ALL FINANCIAL AID IS SUBJECT TO REVISION BASED ON AVAILABILITY, CHANGES IN FAMILY CONTRIBUTION AND/OR CREDIT LOAD. ELIGIBILITY FOR STUDENT FINANCIAL ASSISTANCE IS BASED ON GENERAL ELIGIBILITY REQUIREMENTS OF TITLE IV STUDENT FINANCIAL ASSISTANCE PROGRAMS, OR STATE OF NEW JERSEY GENERAL ELIGIBILITY REQUIREMENTS. BOTH FEDERAL AND STATE AID GENERAL ELIGIBILITY REQUIREMENTS INCLUDE THE FILING OF THE FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA), EXCEPT IN THE CASE OF NJ "DREAMERS", WHO ARE REQUIRED TO FILE THE NJ ALTERNATIVE FINANCIAL AID APPLICATION. THE FINANCIAL AID OFFICE REVIEWS APPLICATIONS, REVIEWS NEED ANALYSIS DATA AND DOCUMENTATION, PERFORMS NEED ANALYSIS, PERFORMS VERIFICATION FOR FEDERAL STUDENT AID PROGRAMS, PACKAGES STUDENT FINANCIAL ASSISTANCE, AND CERTIFIES PRIVATE EDUCATION LOANS. X X 0 1 0 0 0 0 0 0 0 DR ANTHONY MUNROE PRESIDENT 217074 0 6473 0 0 0 10844 0 25912 0 260303 0 0 0 JAMES PEDERSEN CFO/CONTROLLER (JUL 2018 - JAN 2019) 142453 0 0 0 0 0 10779 0 9134 0 162366 0 0 0 JEFF SHAPIRO DIRECTOR OF FACILITIES 251940 0 0 0 0 0 30064 0 1381 0 283385 0 0 0 MOHAMED SEDDIKI EXEC. DEAN/CIO OF ADMIN. & LEARN 222175 0 0 0 0 0 28919 0 26035 0 277129 0 0 0 ROBERT SPELLMAN PROFESSOR 221479 0 0 0 0 0 15762 0 18567 0 255808 0 0 0 MICHAEL FRANK PROFESSOR 214185 0 0 0 0 0 16244 0 9183 0 239612 0 0 0 HERBERT SCHLAGER PROFESSOR 208853 0 0 0 0 0 15762 0 18567 0 243182 0 0 0 PART I, LINE 4B THE FOLLOWING ARE LISTED ON FORM 990, PART VII, SECTION A, LINE 1A AND PARTICIPATED IN A NON-QUALIFIED RETIREMENT PLAN IN 2018. THE NON-QUALIFIED RETIREMENT PLAN AMOUNTS ARE REPORTED ON SCHEDULE J, PART II, COLUMN (C) AND ARE LISTED HERE: DR. ANTHONY MUNROE - $10,844 JAMES PEDERSEN - $10,779 JEFF SHAPIRO - $30,064 MOHAMED SEDDIKI - $28,919 ROBERT SPELLMAN - $15,762 MICHAEL FRANK - $16,244 HERBERT SCHLAGER - $15,762 A THE ESSEX COUNTY IMPROVEMENT AUTHORITY 222023989 296809JW7 2005-08-24 4690000 CONSTRUCTION OF STUDENT CENTER 0 0 0 A 2425000 4690000 4690000 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 1 1 0 0 0 0 A 0 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR, VICE CHAIR, SECRETARY, AND TREASURER OF THE BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE SHALL HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD OF TRUSTEES ON ALL MATTERS EXPECT FOR THE FOLLOWING, WHICH SHALL BE RESERVED FOR THE BOARD: 1) PRESIDENTIAL SELECTION AND TERMINATION. 2) TRUSTEE AND BOARD OFFICER SELECTION. 3) CHARTER AND BY-LAW AMENDMENT. 4) REVIEW OF INSTITUTIONAL MISSION AND PURPOSES. 5) INCURRING CORPORATE INDEBTEDNESS. 6) APPROVAL OF THE ANNUAL BUDGET. 7) CONFERRAL OF DEGREES. FORM 990, PART VI, SECTION A, LINE 6 THE ESSEX COUNTY BOARD OF CHOSEN FREEHOLDERS IS CONSIDERED A MEMBER BASED ON THE IRS DEFINITION OF MEMBER. FORM 990, PART VI, SECTION A, LINE 7A 8 VOTING MEMBERS OF THE BOARD OF TRUSTEES CANNOT BE APPOINTED WITHOUT THE ADVICE AND CONSENT OF THE ESSEX COUNTY BOARD OF CHOSEN FREEHOLDERS. FORM 990, PART VI, SECTION B, LINE 11B THE IRS FORM 990 HAS BEEN PREPARED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM WITH THE ASSISTANCE OF MANAGEMENT. THE FINAL DRAFT OF FORM 990, AFTER REVIEW BY THE CFO/COMPTROLLER, IS SENT ELECTRONICALLY TO EACH TRUSTEE FOR REVIEW. COMMENTS RECEIVED ARE SHARED WITH THE CHAIR OF THE FINANCE COMMITTEE. APPROPRIATE CHANGES SUGGESTED BY THESE COMMENTS AND OBSERVATIONS WILL BE UPDATED TO THE FINAL DRAFT PRIOR TO FILING WITH THE DEPARTMENT OF TREASURY. THE BOARD IS ADVISED AS TO THE PURPOSE OF THE FORM 990 AND ANY SIGNIFICANT CHANGES SINCE THE LAST FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR A CONFLICT OF INTEREST QUESTIONNAIRE IS HANDED OUT AND COMPLETED BY EACH TRUSTEE AND OFFICER. IN ADDITION TO THE ANNUAL QUESTIONNAIRE, ALL TRUSTEES AND OFFICERS HAVE A DUTY TO TIMELY DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICT THAT MAY ARISE. THE PRESIDENT OR A TRUSTEE SHALL NOTIFY THE CHAIR OF THE BOARD IF HE/SHE BELIEVES THAT A TRUSTEE HAS VIOLATED ANY BOARD POLICY. THE NOTIFICATION SHALL BE REFERRED TO THE POLICY AND GOVERNANCE COMMITTEE FOR A DETERMINATION WITHIN 90 DAYS OF THE NOTIFICATION. THE POLICY AND GOVERNANCE COMMITTEE SHALL NOTIFY THE TRUSTEE IN WRITING ABOUT THE INVESTIGATION, INCLUDING ANY SPECIFIC POLICY SECTION THEY ARE LOOKING INTO AND ANY KNOWN FACTS AND CIRCUMSTANCES. THE TRUSTEE SHALL HAVE AN OPPORTUNITY TO PRESENT WRITTEN OR ORAL STATEMENTS THEY DEEM RELEVANT TO THE INVESTIGATION. THE POLICY AND GOVERNANCE COMMITTEE SHALL MAKE A RECOMMENDATION FOR DISPOSITION OF THE MATTER TO THE FULL BOARD OF TRUSTEES. THE TRUSTEES SHALL THEN DETERMINE BY A MAJORITY VOTE WHETHER TO ADOPT THE RECOMMENDATION, AND IF A VIOLATION IS FOUND, MAY ASK FOR THE RESIGNATION OF A TRUSTEE, REMOVE A TRUSTEE AS AN OFFICER, REMOVE A CHAIR OR COMMITTEE ASSIGNMENT, AND SUCH OTHER RELIEF AS IT MAY DEEM APPROPRIATE UNDER THE CIRCUMSTANCES. FOR THE YEAR ENDED JUNE 30, 2019 NO POTENTIAL OR ACTUAL CONFLICTS OF INTEREST WERE IDENTIFIED OR DISCLOSED. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT'S COMPENSATION IS DETERMINED AFTER AN ANNUAL REVIEW BY THE BOARD OF TRUSTEES. THAT REVIEW, ALONG WITH REVIEWING OTHER TWO YEAR COMMUNITY COLLEGES IN THE STATE OF NEW JERSEY THAT PUBLICIZE THEIR PRESIDENT'S COMPENSATION HELP DETERMINE THE PRESIDENT'S SALARY. THE DELIBERATION AND FINAL DETERMINATIONS ARE TIMELY DOCUMENTED. THE PROCESS AS STATED HERE LAST TOOK PLACE IN EARLY 2018 FOR THE 2019 FISCAL YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE'S FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC THROUGH THEIR WEBSITE AND UPON REQUEST. THE 2018 FORM 990, FOR THE YEAR ENDED JUNE 30, 2019 IS BEING FILED AFTER THE ORIGINAL DUE DATE OF NOVEMBER 15, 2019. THE COLLEGE EXPERIENCED TURNOVER THAT CAUSED CONFUSION ON HOW AND BY WHOM THE FILING WOULD BE COMPLETED. AS SOON AS THE ORGANIZATION BECAME AWARE OF THE LAPSED FILING IT TOOK IMMEDIATE STEPS TO RECTIFY THE SITUATION. IN THE PROCESS OF COMPLETING THE FILING THE COLLEGE'S RESOURCES WERE DIVERTED TO FOCUS ON DEALING WITH THE SIGNIFICANT IMPACTS OF COVID-19. THE RETURN IS BEING FILED AS EFFICIENTLY AS POSSIBLE, WHILE STILL ENSURING ACCURACY AND PROPER OVERSIGHT AND REVIEW. GOING FORWARD THE COLLEGE HAS PUT PROCEDURES IN PLACE TO ENSURE THIS IS NOT AN ONGOING ISSUE. THE COLLEGE REQUESTS THAT ANY PENALTIES OR INTEREST THAT MAY HAVE GENERATED DUE TO THIS LATE FILING BE ABATED.