2019-02-08T13:23:33-06:00 2018-09-30 GRANT THORNTON LLP 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2017-10-01 530199507 Gallaudet University % LISA CLARKE INTERIM CFO GALL 2026515299 800 FLORIDA AVENUE NE Suite 102 Washington DC 200023695 PAUL KELLY vp admin & finance 2026515299 2019-02-05 true Daniel Romano P00504182 2125990100 209.220.136.124 26377520190395000002 2019-02-08 P 56D3ED11FA7AB3B929EA79C4C6CA21AC8EDE0DCD 4BAF7B0B5103B705C44C6DF748ECA583F19A3A63 2017 2019-02-21 02:37:17Z Roberta Cordano President 800 FLORIDA AVE NE CO 102 WASHINGTON DC 20002 284849512 false X WWW.GALLAUDET.EDU X 1864 DC Gallaudet University was established by an act of Congress in 1864 & is the only accredited university in the world established exclusively for deaf or hard of hearing students. 19 19 2635 0 7990322 -260493 7385417 5189044 177831637 185015724 8208022 9681693 770884 814371 194195960 200700832 9945489 10631103 0 0 115547825 119218395 0 0 1096458 64062958 67397821 189556272 197247319 4639688 3453513 439632885 443620276 60996485 59368738 378636400 384251538 X GALLAUDET UNIVERSITY ("GALLAUDETTHE "UNIVERSITY") WAS ESTABLISHED BY AN ACT OF CONGRESS IN 1864. GALLAUDET IS THE ONLY ACCREDITED UNIVERSITY IN THE WORLD ESTABLISHED EXCLUSIVELY FOR DEAF OR HARD OF HEARING STUDENTS. IN ADDITION TO ITS UNDERGRADUATE AND GRADUATE ACADEMIC PROGRAMS, THE UNIVERSITY OFFERS NATIONAL DEMONSTRATION ELEMENTARY AND SECONDARY EDUCATION PROGRAMS, CONTINUING EDUCATION PROGRAMS, AND A WIDE RANGE OF PUBLIC SERVICE PROGRAMS. GALLAUDET IS A PRIVATE UNIVERSITY THAT RECEIVES A SUBSTANTIAL PROPORTION OF ITS ANNUAL REVENUE BY DIRECT APPROPRIATION FROM THE FEDERAL GOVERNMENT UNDER THE AUTHORITY OF THE EDUCATION OF THE DEAF ACT. false false 91991297 1895689 28104672 INSTRUCTION AND ACADEMIC SUPPORT - GALLAUDET IS DIVIDED INTO TWO MAJOR COMPONENT PROGRAMS FOR BUDGETING AND OPERATING PURPOSES: the UNIVERSITY AND THE LAURENT CLERC NATIONAL DEAF EDUCATION CENTER ("CLERC CENTER"). THE CLERC CENTER CONSISTS OF THE MODEL SECONDARY SCHOOL FOR THE DEAF AND KENDALL DEMONSTRATION ELEMENTARY SCHOOL. THE UNIVERSITY ENROLLS APPROXIMATELY 1,761 UNDERGRADUATE AND GRADUATE STUDENTS, AND THE CLERC CENTER ENROLLS APPROXIMATELY 277 ELEMENTARY AND SECONDARY SCHOOL STUDENTS. 33577340 8683652 1437378 STUDENT SERVICES: GALLAUDET UNIVERSITY PROVIDES A WIDE RANGE OF STUDENT SERVICES INCLUDING COUNSELING, PLACEMENT, FINANCIAL AID, HEALTH SERVICES, TUTORING, AND OTHER STUDENT ACTIVITIES AT BOTH THE UNIVERSITY AND CLERC CENTER. 27434687 23463705 AUXILIARY ENTERPRISES: AUXILIARY ENTERPRISES INCLUDE DORMITORY, FOOD SERVICE, BOOKSTORE OPERATIONS, THE UNIVERSITY PRESS, CONFERENCE ACTIVITIES, community interpreting, hearing and speech operations, and lease-related income. ONLY THOSE ACTIVITIES WHICH ARE REVENUE PRODUCING ARE INCLUDED UNDER THIS DESIGNATION. FOR CLERC CENTER PROGRAMS, COSTS INCURRED FOR DORMITORY AND FOOD SERVICE UNDER THE MODEL SECONDARY SCHOOL FOR THE DEAF AND FOOD SERVICE UNDER KENDALL DEMONSTRATION ELEMENTARY SCHOOL, NEITHER OF WHICH PRODUCE REVENUE, ARE REPORTED AS PART OF STUDENT SERVICES PROGRAM EXPENSE. 9089819 49137 0 Research 4614661 2625 879218 Public Services 13704480 51762 879218 166707804 true true false true false false false false false true true true false false true true false true true false true false false false false false false false true true true false false false false false false false false false false true false false false false true true true false false true 460 0 true 2635 true true true false false false false true true false false false false X 19 19 false false false false false false false true true false false true true true true true true true true false AK CO DC KY MD MA NH NY ND OR SC WA X X LISA CLARKE INTERIM CFO 2026515299 800 FLORIDA AVE NE WASHINGTON DC 20002 X Tiffany Williams Trustee, Chair (Thru 3/2018) 1.5 0.5 X X 0 0 0 Claire Bugen Trustee/Vice Chair/Acting Chr. 2.0 0.0 X X 0 0 0 Duane Halliburton Trustee, Secretary 1.5 0.5 X X 0 0 0 The Honorable GK Butterfield Trustee 2.0 0.0 X 0 0 0 The Honorable Sherrod Brown Trustee 2.0 0.0 X 0 0 0 The Honorable Kevin Yoder Trustee 2.0 0.0 X 0 0 0 Seth Bravin Trustee 2.0 0.0 X 0 0 0 Jameson Crane Jr Trustee 2.0 0.0 X 0 0 0 Dr Linda Campbell Trustee 2.0 0.0 X 0 0 0 Jose Cervantes Trustee 2.0 0.0 X 0 0 0 Jorge Diaz-Herrera Trustee 2.0 0.0 X 0 0 0 Charlene Dwyer Trustee 2.0 0.0 X 0 0 0 Claudia L Gordon Trustee 2.0 0.0 X 0 0 0 Jeffrey L Humber Jr Trustee 2.0 0.0 X 0 0 0 Gregory J Hlibok Trustee 2.0 0.0 X 0 0 0 Nancy Kelly-Jones Trustee 2.0 0.0 X 0 0 0 James Macfadden Trustee 2.0 0.0 X 0 0 0 Wilma Newhoudt-Druchen Trustee 2.0 0.0 X 0 0 0 James FX Payne Trustee 2.0 0.0 X 0 0 0 Philip Kerstetter Trustee (As of 10/2017) 2.0 0.0 X 0 0 0 Gina Oliva Trustee (Thru 8/2018) 2.0 0.0 X 0 0 0 Roberta J Cordano President 39.5 0.5 X 433747 0 150564 Paul Kelly VP Administration & Finance 39.0 1.0 X 388611 0 50419 Carol Erting Provost 40.0 0.0 X 307177 0 90370 Fred Weiner Assistant VP A&F 36.0 4.0 X 188281 20920 65244 Eugenie N Gertz Dean,College of Arts & Science 40.0 0.0 X 203337 0 44445 Gary Aller Exec. Director Business Srvc 40.0 0.0 X 182157 0 60954 Nicole Sutliffe Chief Admin. Officer, Clrc Ctr 40.0 0.0 X 209277 0 51071 Katherine Heather Harker Chief of Staff 40.0 0.0 X 261257 0 64871 Paul Julin VP, Institutional Advancement 40.0 0.0 X 218187 0 66320 Laura-Ann Petitto Director VL2, CO-PI 40.0 0.0 X 283832 0 77939 Albert Benedict Dean,Stdnt Affairs & Acad Supp 40.0 0.0 X 225828 0 22994 Thomas Allen Professor/Director, VL2 Center 40.0 0.0 X 209228 0 35670 Jean Cibuzar Executive Director, Finance 39.0 1.0 X 202074 0 45480 Ronald Stern VP, Clerc Ctr. (8/2016-4/2017) 40.0 0.0 X 211663 0 35682 3524656 20920 862023 205 true true false Kellogg Conference HotelFlik Int'l 800 Florida Avenue NE WASHINGTON DC 20002 Conference CNTR MGMT 6961823 Bon Apptit PO Box 417632 BOSTON MA 022417632 Food services 4887729 James G Davis Construction Company 12530 Parklawn Drive ROCKVILLE MD 20852 Construction 3624694 Marr Construction Company 13505 Montvale Drive SILVER SPRING MD 20904 Construction 800497 Goldman Sachs Co LLC 1735 Market Street 26th Floor PHILADELPHIA PA 19103 Investment Mgmt Fees 660148 72 5189044 26047 5189044 GOVERNMENT GRANTS & APPROPRIATIONS 900099 131130752 131130752 TUITION 611710 29302250 29302250 ROOM AND BOARD 721310 13688219 13688219 CONFERENCE CENTER REVENUE 721110 7249334 7249334 AUXILIARY SERVICES 611710 2526152 728409 738839 1058904 1119017 1119017 185015724 3566682 -968 3567650 0 0 220875 220875 0 220875 220875 90742581 244730 84669425 202875 6073156 41855 6115011 6115011 0 0 0 0 0 0 1317116 -723620 593496 3117 590379 0 200700832 175968647 7990322 11552819 0 10631103 10631103 0 0 2722790 736365 1986425 0 87329529 77586918 9168819 573792 12520126 10959697 1489439 70990 10826637 9367977 1398364 60296 5819313 5005201 782006 32106 0 1093728 1093728 295890 295890 428127 428127 0 879840 879840 6091215 3181041 2909814 360 19653 14892 4761 4193714 4003077 50332 140305 3149250 1466968 1641962 40320 44830 44830 6815027 5927462 886673 892 1920464 1618175 274671 27618 0 148811 130657 17879 275 2304949 2255576 49373 0 15610054 13183531 2426523 1115258 159913 955345 CONFERENCE CENTER 6281051 6281051 FOOD SERVICES 6018284 6006735 11549 MAINTENANCE & SVC CONTRACTS 4791972 4779523 12449 INTERPRETING EXPENSES 1607715 763926 825063 18726 4587989 2603186 1866474 118329 197247319 166707804 29443057 1096458 22095 13086 10008071 12912876 3851555 5521168 6000565 6650129 0 0 0 0 1085953 1025114 757930 656588 2965152 2246819 428358070 206864206 225125335 221493864 139518227 149372931 46805217 41292136 0 0 0 0 3492785 2435565 439632885 443620276 17770026 17355776 0 0 5894444 5170000 35018909 34252659 0 0 0 0 0 0 0 0 2313106 2590303 60996485 59368738 X 232260102 237026516 21018700 19562603 125357598 127662419 378636400 384251538 439632885 443620276 X 3453513 2125495 36130 X false true X true true true X false true false false false false true 53541 false true 428127 481668 false LOBBYING EXPENSES SCHEDULE C, PART II-B, LINE 1(G) THREE VOTING MEMBERS OF CONGRESS PARTICIPATE ON THE UNIVERSITY'S BOARD OF TRUSTEES. IN ADDITION, THE UNIVERSITY PRESIDENT AND THE ASSISTANT VICE PRESIDENT OF ADMINISTRATION & FINANCE MAINTAIN DIRECT CONTACT WITH MEMBERS OF THE CONGRESS IN REQUESTING APPROPRIATIONS AND EDUCATING CONGRESS ON GENERAL ISSUES THAT IMPACT GALLAUDET AND DEAF EDUCATION. IN ADDITION, THE ASSISTANT VP OF ADMINISTRATION AND FINANCE ALSO COMMUNICATES WITH GOVERNMENT OFFICIALS OF THE DISTRICT OF COLUMBIA. AMOUNTS REPORTED AS LOBBYING EXPENSES ON SCHEDULE C REPRESENT ESTIMATED COSTS OF THE PRESIDENT AND THE ASSISTANT VICE PRESIDENT'S DIRECT CONTACT WITH GOVERNMENT OFFICIALS. AMOUNTS REPORTED AS LOBBYING EXPENDITURES IN SCHEDULE C ARE CATEGORIZED AS SALARIES AND WAGES ON PART IX, FUNCTIONAL EXPENSE, AND NOT AS LOBBYING EXPENDITURES. TOTAL LOBBYING AS NAME AND POSITION ALLOCATED TO SPECIFIC DEPT. ---------------------------------------------------------------------- ROBERTA J. CORDANO, PRESIDENT $25,174 FRED WEINER, ASSISTANT VP A&F $28,367 -------- TOTAL $53,541 ======== LINE 1(I) - IN ADDITION, THE UNIVERSITY ENGAGES THE SERVICES OF INDEPENDENT LOBBYISTS WHO PROVIDE COUNSEL TO IMPROVE RELATIONSHIPS WITH CONGRESS. AMOUNTS PAID TO INDEPENDENT LOBBYING CONSULTANTS ARE LIKEWISE DISCLOSED ON PART IX, LINE 11(D). THE UNIVERSITY ALSO ENGAGES A CONSULTING FIRM TO PERFORM PUBLIC STRATEGIC WORK. THE UNIVERSITY DOES NOT DEEM THIS WORK TO BE LOBBYING. HOWEVER, IN ORDER TO BE CONSERVATIVE AND BECAUSE SIMILAR WORK HAS BEEN PERFORMED BY LOBBYISTS IN THE PAST, THE UNIVERSITY HAS CHOSEN TO INCLUDE THE CONSULTING SERVICES IN SCHEDULE C. 179111738 1070934 10706521 1741480 5980651 183167062 170539440 4093737 12372733 1671690 6222482 179111738 172688350 4833017 1085189 1737171 6329945 170539440 193140437 650401 -12655277 1970491 6476720 172688350 182248197 421498 17708037 1604606 5632689 193140437 0.22730 0.68610 0.08660 true false 1468119 1468119 331702334 146467709 185234625 42047859 26346867 15700992 36526490 27232560 9293930 16613268 6817070 9796198 221493864 HEDGE FUNDS 27968586 F PRIVATE REAL ASSET FUNDS 3101892 F PRIVATE EQUITY FUNDS 9325530 F BENEFICIAL INTEREST IN TRUSTS 896128 F 41292136 0 REFUNDABLE ADVANCES 723422 OBLIGATION UNDER CAPITAL LEASE 1220793 CONDITIONAL ASSET RETIREMENT 646088 2590303 X 192871026 2125494 8339 751411 2885244 189985782 879840 9835210 10715050 200700832 187255889 723620 723620 186532269 879840 9835210 10715050 197247319 ENDOWMENT FUNDS SCHEDULE D, PART V THE UNIVERSITY'S ENDOWMENT FUNDS CONSISTS OF 396 INDIVIDUAL FUNDS WHICH HAVE BEEN ESTABLISHED PRIMARILY TO SUPPORT THE OPERATIONS OF THE UNIVERSITY AND TO PROVIDE FOR SCHOLARSHIPS OR TO FUND EVERYDAY OPERATIONS. OVER THE LONG-TERM, THE UNIVERSITY INTENDS TO KEEP THE PRINCIPAL INTACT, USING ONLY THE EARNINGS ON ITS INVESTMENTS TO FUND ACTIVITIES. FIN 48 FOOTNOTE SCHEDULE D, PART X GALLAUDET HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE ("IRS") AS EXEMPT FROM FEDERAL INCOME TAXES, EXCEPT ON ACTIVITIES UNRELATED TO ITS EXEMPT PURPOSE, UNDER PROVISIONS OF SECTION 501(A) AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. THE IRS HAS DETERMINED THAT GALLAUDET IS A PUBLICLY SUPPORTED EDUCATIONAL INSTITUTION AND NOT A PRIVATE FOUNDATION. GALLAUDET RECOGNIZES THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS "MORE-LIKELY-THAN NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. MANAGEMENT BELIEVES THAT THERE ARE NO UNCERTAIN TAX POSITIONS WITHIN ITS FINANCIAL STATEMENTS. ADDITIONALLY, GALLAUDET HAS PROCESSES IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND, TO REVIEW OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE TAX YEARS ENDED 2014, 2015, 2016 AND 2017 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND DISTRICT OF COLUMBIA PURPOSES. RECONCILIATION OF FINANCIALS SCHEDULE D, PART XI, XII GALLAUDET UNIVERSITY DOES NOT RECEIVE STANDALONE FINANCIAL STATEMENTS; ITS OPERATIONS ARE CONSOLIDATED WITH AN AFFILIATED ORGANIZATION, GALLAUDET UNIVERSITY FOUNDATION. PARTS XI AND XII RECONCILIATIONS ON SCHEDULE D TIE BACK TO GALLAUDET'S FINANCIAL INFORMATION IN THE AUDITED FINANCIAL STATEMENTS AND NOT TO THE CONSOLIDATED NUMBERS. RECONCILIATION OF REVENUE SCHEDULE D, PART XI LINE 2D: COST OF GOODS SOLD ($723,620) LINE 2D: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $(27,791) ------------- TOTAL ($751,411) ============= LINE 4B: SCHOLARSHIPS AND FELLOWSHIPS $9,835,210 RECONCILIATION OF EXPENSES SCHEDULE D, PART XII LINE 2D: COST OF GOODS SOLD ($723,620) LINE 4B: SCHOLARSHIPS AND FELLOWSHIPS $9,835,210 true true true true true true true false false false false false false false false true false true NONDISCRIMINATORY POLICY SCHEDULE E, LINE 3 ADVERTISEMENTS IN THE UNIVERSITY'S CATALOGUES, WEBSITE, AND BROCHURES DISCLOSE PROGRAMS OFFERED INCLUDING A SUMMARY OF STATEMENT ON THE NON-DISCRIMINATORY POLICY. EMPLOYMENT ADVERTISEMENTS ALSO PUBLICIZE THE SCHOOL'S NON-DISCRIMINATORY POLICY. FINANCIAL AID FROM GOVERNMENT AGENCIES SCHEDULE E, LINE 6A GALLAUDET UNIVERSITY RECEIVES STUDENT FINANCIAL ASSISTANCE FROM THE U.S. DEPARTMENT OF EDUCATION, OFFICE OF POST-SECONDARY EDUCATION. ASSISTANCE PROGRAMS ARE AS FOLLOWS: FEDERAL PELL GRANT PROGRAM FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAM FEDERAL WORK STUDY PROGRAM PERKINS LOAN PROGRAM FEDERAL DIRECT LOANS Central America and the Caribbean Investments 8718434 Europe (Including Iceland and Greenland) Investments 26125170 East Asia and the Pacific Send agents to seminar Travel expenditures 2710 Europe (Including Iceland and Greenland) Send agents to seminar Travel expenditures 20174 Sub-Saharan Africa Send agents to seminar Travel expenditures 955 North America Send agents to seminar Travel expenditures 7953 South America Send agents to seminar Travel expenditures 882 34876278 34876278 true false true true true false SCHEDULE F, PART IV, LINE 1 THE UNIVERSITY INVESTS IN DOMESTIC AND FOREIGN LIMITED PARTNERSHIPS THAT MAY OWN AN INTEREST IN A FOREIGN CORPORATION, PASSIVE FOREIGN INVESTMENT COMPANY, OR FOREIGN PARTNERSHIP. TO THE EXTENT THAT THOSE INVESTMENTS RESULTED IN TRANSFERS OF PROPERTY THAT EXCEEDED THE APPLICABLE FILING THRESHOLDS, THE FORMS 926, 5471, AND 8865 ACCOMPANIED THE FILING OF THE UNIVERSITY'S FORM 990-T. true Scholarships and Awards 1544 10631103 Schedule I PART I, LINE 2 THE UNiVERSITY OFFERS A WIDE VARIETY OF MERIT AND NEED-BASED SCHOLARSHIPS. MERIT AWARDS ARE GIVEN IN RECOGNITION OF VARIOUS ACHIEVEMENTS AS SPECIFIED IN DONORS' CORRESPONDENCE AND DOCUMENTS. NEED-BASED AWARDS ARE PROVIDED BASED ON THE INCOME LEVEL AVAILABILITY OF AWARDS OFFERED ELSEWHERE AND OTHER SIMILAR STANDARDS. THE UNIVERSITY ONLY MAKES SCHOLARSHIP GRANTS THAT HELP OFFSET THE TUITION OF THE STUDENTS. THE GRANTS ARE DIRECTLY CREDITED AGAINST THE APPLICABLE STUDENT ACCOUNT WHICH ASSURES PROPER USE OF THE GRANT. THE AMOUNT OF THE GRANT IS ADJUSTED, AS NECESSARY, BASED ON ANY SUBSEQUENT CHANGES AFFECTING THE STUDENT'S ORIGINAL ELIGIBILITY. X false true X X X X true false false false false false false false false Roberta J Cordano President 375997 0 57750 0 0 0 64560 0 86004 0 584311 0 0 0 Paul Kelly VP Administration & Finance 386746 0 0 0 1865 0 27748 0 22671 0 439030 0 0 0 Carol Erting Provost 304237 0 0 2940 0 59980 0 30390 0 397547 0 0 0 Fred Weiner Assistant VP A&F 188281 20920 0 0 0 0 36872 4097 21848 2427 247001 27444 0 0 Eugenie N Gertz Dean,College of Arts & Science 203337 0 0 0 0 0 34851 0 9594 0 247782 0 0 0 Gary Aller Exec. Director Business Srvc 182157 0 0 0 0 0 36078 0 24876 0 243111 0 0 0 Paul Julin VP, Institutional Advancement 217264 0 0 0 923 0 37744 0 28576 0 284507 0 0 0 Laura-Ann Petitto Director VL2, CO-PI 283832 0 0 0 0 0 54460 0 23479 0 361771 0 0 0 Albert Benedict Dean,Stdnt Affairs & Acad Supp 224927 0 0 0 901 0 15882 0 7112 0 248822 0 0 0 Nicole Sutliffe Chief Admin. Officer, Clrc Ctr 209235 0 0 0 42 0 39968 0 11103 0 260348 0 0 0 Thomas Allen Professor/Director, VL2 Center 209228 0 0 0 0 0 15043 0 20627 0 244898 0 0 0 Katherine Heather Harker Chief of Staff 261257 0 0 0 0 0 42770 0 22101 0 326128 0 0 0 Ronald Stern VP, Clerc Ctr. (8/2016-4/2017) 79276 0 0 0 132387 0 23562 0 12120 0 247345 0 0 0 Jean Cibuzar Executive Director, Finance 202074 0 0 0 0 0 38722 0 6758 0 247554 0 0 0 FORM 990, SCHEDULE J PART I, LINE 1B THE BENEFITS SUMMARIZED IN PART I, LINE 1A, AMOUNTS THAT ARE CONSIDERED TAXABLE ARE INCLUDED AS REPORTABLE COMPENSATION ON her W-2. SINCE THESE BENEFITS ARE LIMITED TO THE PRESIDENT, A WRITTEN POLICY FOR THESE BENEFITS IS NOT CONSIDERED NECESSARY AS THESE BENEFITS ARE DEFINED IN THE PRESIDENT'S CONTRACT. HOWEVER, GALLAUDET HAS WRITTEN POLICIES SPECIFIC TO GENERAL TRAVEL INCLUDING PROCEDURES FOR PRIOR APPROVAL AND PAYMENT/REIMBURSEMENT OF TRAVEL EXPENSES. PART I, LINE 4A RONALD STERN RECEIVED A SEVERANCE PAYMENT IN CALENDAR YEAR 2017; THIS AMOUNT IS INCLUDED IN SCHEDULE J, PART II, COLUMN B(III). PART II, COLUMN (D) FOR PRESIDENT, ROBERTA J. CORDANO: THE PRESIDENT IS REQUIRED TO LIVE ON CAMPUS AS PART OF her EMPLOYMENT CONTRACT. THIS COLUMN INCLUDES $60,000 REPRESENTING THE ESTIMATED RENTAL VALUE OF THE CAMPUS RESIDENCE. THIS COLUMN ALSO INCLUDES CERTAIN BUSINESS MEMBERSHIP DUES AND EMPLOYER PAID HEALTH BENEFITS. PART II, LINE 8 FRED WEINER, ASSISTANT VP A&F, RECEIVES COMPENSATION FROM GALLAUDET UNIVERSITY FOR SERVICES RENDERED TO THE GALLAUDET UNIVERSITY FOUNDATION. THE UNIVERSITY HAS ALLOCATED A PORTION OF MR. WEINER'S SALARY TO THE FOUNDATION (AND DISCLOSED SUCH ALLOCATION ON THE FOUNDATION 990-EZ). THE COMPENSATION REPORTED IN SCHEDULE J REPRESENTS WAGES MR. WEINER RECEIVED FOR SERVICES RENDERED TO THE UNIVERSITY AND THE FOUNDATION. A DISTRICT OF COLUMBIA 536001131 2011-05-25 39420421 CAMPUS IMPROVEMENTS false false false A 4585000 0 39426116 0 2730012 0 0 0 0 36496104 200000 0 false false true true A false true true false true false 0.00400 0.00200 0.00600 false false false true A false false false true false false 0 false 0 true true A true SCHEDULE K, PART I THE DISTRICT OF COLUMBIA ISSUED $40,000,000 SERIES 2011 TAX-EXEMPT REVENUE BONDS ON BEHALF OF GALLAUDET UNIVERSITY. THE BONDS WERE SOLD TO FINANCE THE BUILDING A NEW RESIDENCE HALL; TO RENOVATE AND IMPROVE HEATING AND LIGHTENING SYSTEMS AND CONTROLS ON CAMPUS BUILDINGS; TO UPGRADE TECHNOLOGY INFRASTRUCTURE; AND TO RENOVATE RESIDENT HALLS, CLASSROOM BUILDINGS AND OTHER CAMPUS FACILITIES. THESE PROJECTS WERE ALL COMPLETED BEFORE SEPTEMBER 30, 2016. SCHEDULE K, PART II, LINE 13 ALL PROJECTS WERE COMPLETED BEFORE SEPTEMBER 30, 2016. SCHEDULE K, PART IV, LINE 2C THE UNIVERSITY PERFORMED ITS MOST RECENT REBATE COMPUTATION ON 5/24/2016. SCHEDULE K, PART IV, LINE 3 THE UNIVERSITY IS DISCLOSING THAT $5,695 OF INTEREST earned IS INCLUDED WITH THE TOTAL PROCEEDS OF THE BOND ISSUE. X 6 26047 Fair Market Value false true true SCHEDULE M THE NUMBER REPORTED AS ITEMS RECEIVED FOR SECURITIES CONTRIBUTIONS REPRESENTS THE TOTAL NUMBER OF CONTRIBUTIONS RECEIVED (NOT THE TOTAL NUMBER OF SECURITIES SOLD). SCHEDULE M, LINE 32A TO THE EXTENT THAT THE UNIVERSITY RECEIVES DONATIONS OF SECURITIES, ITS INVESTMENT BROKER/MANAGER IS TASKED WITH SELLING THOSE SECURITIES. OTHER PROGRAM SERVICES FORM 990, PART III, LINE 4D GALLAUDET UNIVERSITY'S RESEARCH, DEVELOPMENT AND OUTREACH AGENDA IS AIMED AT ADVANCING KNOWLEDGE AND PRACTICE FOR DEAF AND HARD OF HEARING PEOPLE AND ALL HUMANITY. RESEARCH AREAS OF MAJOR IMPORTANCE INCLUDE VISUAL LANGUAGE AND LEARNING, HEARING AND SPEECH SCIENCE, TECHNOLOGY ACCESS, GENETICS, AMERICAN SIGN LANGUAGE/ENGLISH BILINGUALISM, AND DEAF LIFE. A CRITICALLY IMPORTANT FOCUS AREA OF GALLAUDET UNIVERSITY IS INTEGRATING RESEARCH AND PRACTICE TO BENEFIT DEAF AND HARD OF HEARING PRE-KINDERGARTEN - 12 GRADE STUDENTS, WITH SPECIAL ATTENTION TO DIVERSITY AND EQUITY TO THIS TRADITIONALLY UNDER-REPRESENTED GROUP. GALLAUDET UNIVERSITY'S PUBLIC SERVICE ACTIVITIES PROVIDE EDUCATIONAL OPPORTUNITIES TO ADULTS WHO ARE DEAF. SERVICES INCLUDE PROFESSIONAL TRAININGS, A VARIETY OF ON-CAMPUS SUMMER PROGRAMS, AND EXTENSION PROGRAMS AT OTHER SCHOOLS. IN ADDITION TO REVENUE REPORTED IN PART III AS BEING SOURCED TO SPECIFICALLY IDENTIFIABLE PROGRAMS, THE UNIVERSITY RECEIVES SIGNIFICANT AMOUNTS OF FEDERAL FUNDING IN THE FORM OF APPROPRIATIONS, GRANTS, AND CONTRACTS. THESE REVENUES HAVE BEEN REPORTED AS PROGRAM SERVICE REVENUE IN PART VIII ON THE FORM 990 BUT THE APPROPRIATIONS AND SOME OF THE GRANTS HAVE NOT BEEN ALLOCATED IN PART III SINCE THESE REVENUES ARE NOT ATTRIBUTABLE TO ANY SPECIFIC PROGRAM UNDERTAKEN BY THE UNIVERSITY. FORM 990, PART V, LINE 7A & 7B THE UNIVERSITY DOESN'T TRADITIONALLY HOLD SPECIAL EVENTS WHERE A DONOR RECEIVES GOODS OR SERVICES IN EXCHANGE FOR HIS OR HER DONATION; HOWEVER, THE UNIVERSITY DOES OPERATE SMALL CLUBS OPEN TO THE PUBLIC THROUGH CONTRIBUTIONS AND MEMBERSHIP FEES WHERE A DONOR MAY RECEIVE DE MINIMIS BENEFITS. ACCORDINGLY, THE UNIVERSITY IS RESPONDING YES TO QUESTIONS 7A & 7B IN PART V OF THE FORM 990. POLICIES FORM 990, PART VI, SECTION B LINE 11 - PROCESS USED TO REVIEW FORM 990 THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. THE UNIVERSITY'S BOARD OF TRUSTEES CHARGES THE AUDIT COMMITTEE WITH THE RESPONSIBILITY FOR OVERSEEING THE IRS FORM 990 AND ITS SUPPLEMENTAL SCHEDULES PRIOR TO FILING. A COPY OF THE DRAFT FORM 990 WAS CIRCULATED TO THE FULL AUDIT COMMITTEE FOR DISCUSSION AND COMMENT. THE FINAL SIGNED FORM 990 IS DISTRIBUTED TO THE FULL BOARD OF TRUSTEES BEFORE THE RETURN IS ULTIMATELY FILED WITH THE IRS. LINE 12 - ENFORCEMENT OF CONFLICT OF INTEREST POLICY GALLAUDET UNIVERSITY'S CONFLICT OF INTEREST POLICY APPLIES TO ALL MEMBERS OF THE BOARD OF TRUSTEES AND ALL ADMINISTRATORS, FACULTY, TEACHERS, AND STAFF OF THE UNIVERSITY. ALL BOARD MEMBERS MUST DISCLOSE, AT THE EARLIEST PRACTICABLE TIME, ANY POSSIBLE CONFLICT OF INTEREST TO THE SECRETARY OF THE BOARD AND THE AUDIT COMMITTEE. TO FACILITATE THIS POLICY, EACH MEMBER COMPLETES AND FILES ANNUALLY, WITH THE SECRETARY OF THE BOARD AND THE CHAIRMAN OF THE AUDIT COMMITTEE, INFORMATION ABOUT POSSIBLE CONFLICTS OF INTEREST AFFECTING GALLAUDET UNIVERSITY, INCLUDING INTERESTS OF IMMEDIATE FAMILY MEMBERS AND ORGANIZATIONS IN WHICH THE BOARD MEMBER HAS A SIGNIFICANT MANAGEMENT FUNCTION OR A SIGNIFICANT OWNERSHIP INTEREST. IF A BOARD MEMBER IS UNCERTAIN WHETHER A CONFLICT OF INTEREST EXISTS, THE MATTER IS PRESENTED TO THE AUDIT COMMITTEE AND THEN A DETERMINATION IS REQUESTED BY THE BOARD. THESE MATTERS WILL BE RESOLVED BY MAJORITY VOTE. THE BOARD MEMBER WHOSE CONFLICT OF INTEREST IS UNDER CONSIDERATION IS EXCLUDED FROM PARTICIPATION. THE DISCLOSURE OF THE CONFLICT AND THE RELATED DELIBERATION AND VOTING RESULTS ARE DOCUMENTED IN THE MINUTES OF THE MEETING. ADMINISTRATORS, FACULTY, TEACHERS, AND STAFF ALSO SIGN A "CONFLICT OF INTEREST POLICY COMPLIANCE STATEMENT" ANNUALLY INDICATING THAT THEY UNDERSTAND THEIR FIDUCIARY RESPONSIBILITY TO THE UNIVERSITY AND REAFFIRMING THEIR COMMITMENT TO FULLY DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST WHICH MAY EXIST. DISCLOSURES OF ANY POTENTIAL CONFLICT OF INTEREST ARE MADE PROMPTLY IN WRITING TO THE PRESIDENT OF THE UNIVERSITY WITH A COPY TO THE UNIT ADMINISTRATOR, SENIOR ADMINISTRATOR, AND HUMAN RESOURCES SERVICES. THE DISCLOSURE STATEMENT IS REVIEWED BY A COMMITTEE APPOINTED BY THE PRESIDENT TO DETERMINE IF A CONFLICT OF INTEREST EXISTS. A DISCLOSURE BY THE PRESIDENT IS MADE TO THE SECRETARY OF THE BOARD AND IS REVIEWED BY THE SECRETARY AND THE CHAIRMAN OF THE BOARD. IF IT IS DETERMINED THAT A CONFLICT OF INTEREST EXISTS, THE PRESIDENT (OR IN THE CASE OF A FINDING AGAINST THE PRESIDENT, THE CHAIRMAN OF THE BOARD) WILL TAKE APPROPRIATE ACTION TO ELIMINATE THE CONFLICT AND SAFEGUARD THE INTERESTS OF GALLAUDET UNIVERSITY. LINE 15 - PROCESS FOR DETERMINING COMPENSATION THE BOARD OF TRUSTEES' COMPENSATION COMMITTEE HAS THE ULTIMATE RESPONSIBILITY FOR DETERMINING THE TOTAL COMPENSATION PACKAGE OF THE UNIVERSITY'S PRESIDENT. THE COMPENSATION COMMITTEE USES AN INDEPENDENT CONSULTANT TO PERIODICALLY PERFORM A COMPENSATION STUDY TO INFORM ITS DECISION ON THE PRESIDENT'S COMPENSATION AND MAKES RECOMMENDATIONS TO THE FULL BOARD FOR ITS CONSIDERATION AND VOTE. THE MOST RECENT COMPENSATION STUDY OCCURRED DURING 2015. COMPENSATION DECISIONS AND REPORTS ARE CONTEMPORANEOUSLY DOCUMENTED IN THE MINUTES OF THE MEETING OF THE COMMITTEE WHEN THE DECISIONS ARE MADE. THE PRESIDENT'S SALARY IS DETERMINED IN ACCORDANCE WITH GALLAUDET'S GENERAL COMPENSATION PRACTICES. MERIT, PAY INCREASES, AND BONUSES ARE DETERMINED AT THE DISCRETION OF THE COMPENSATION COMMITTEE. THE PRESIDENT OF THE UNIVERSITY IS RESPONSIBLE FOR THE COMPENSATION OF THE UNIVERSITY'S OFFICERS AND SENIOR MANAGEMENT WITHIN THE GUIDELINES ESTABLISHED BY THE COMPENSATION COMMITTEE. ON AN ANNUAL BASIS, AN ANALYSIS IS PERFORMED BY AN INDEPENDENT CONSULTANT TO ASSESS LOCAL TRENDS IN COMPENSATION AND ADJUSTMENTS ARE MADE TO THE STAFF SALARY RANGES AS NECESSARY. EVERY THREE YEARS, THE UNIVERSITY HIRES AN INDEPENDENT CONSULTANT TO PERFORM AN INTENSIVE MARKET STUDY TO EVALUATE GALLAUDET'S STAFF COMPENSATION PROGRAM AGAINST THOSE OF OTHER UNIVERSITIES AND NOT-FOR-PROFIT ORGANIZATIONS. THE MOST RECENT INTENSIVE MARKET STUDY WAS PERFORMED IN 2017. THE CONSULTANT PROVIDES ANALYSES OF SALARY DATA SURVEYS AND MAKES RECOMMENDATIONS TO UNIVERSITY MANAGEMENT. SENIOR MANAGERS ARE RESPONSIBLE FOR THE MANAGEMENT OF COMPENSATION WITHIN THEIR UNITS, USING THE ESTABLISHED COMPENSATION PARAMETERS APPROVED BY THE PRESIDENT AND COMPENSATION COMMITTEE. Disclosure FORM 990, PART VI, SECTION C LINE 19 - AVAILABILITY OF DOCUMENTS TO THE PUBLIC THE FOLLOWING DOCUMENTS ARE AVAILABLE ON GALLAUDET UNIVERSITY'S WEBSITE, WWW.GALLAUDET.EDU: BOARD OF TRUSTEES, AUDITED FINANCIAL STATEMENTS, IRS FORM 990, CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, DOCUMENT RETENTION POLICY AND CURRENT BYLAWS. THIS INFORMATION IS ALSO AVAILABLE UPON REQUEST TO LISA CLARKE, INTERIM CFO. FORMER KEY EMPLOYEE FORM 990, PART VII MR. STEPHEN WEINER IS CURRENTLY EMPLOYED WITH THE UNIVERSITY AS A PROFESSOR, BUT NO LONGER MEETS THE CRITERIA TO BE DISCLOSED AS A HIGHLY COMPENSATED EMPLOYEE. WHILE HE WAS EMPLOYED BY THE UNIVERSITY FOR THE YEAR, HE DID NOT SERVE IN THE CAPACITY AS A KEY EMPLOYEE OR OFFICER AND DID NOT MAKE THE TOP 5 HIGHEST PAID LIST. RECONCILIATION OF NET ASSETS FORM 990, PART XI, LINE 9 RECOVERIES OF PRIOR YEAR GRANTS $8,339 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $27,791 --------- TOTAL $36,130 ========= GALLAUDET UNIVERSITY FOUNDATION 800 FLORIDA AVENUE NE WASHINGTON DC 20002 461643010 SUPPORT ORG DC 501(C)(3) 12A GALLAUDET true false false false true false false false false false false false true false true true false false false false gallaudet foundation d 436519 cost