DOWLING COLLEGE: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: DOWLING COLLEGE (EIN 11-2157078)
Tax period: 2017-07-01 to 2018-06-30
Filed: 2019-02-12
IRS object ID: 201920439349300852
Schema version: 2017v2.3
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule E
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-02-12T11:45:07-06:00	ReturnTs
Tax Period End	2018-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	390859910	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BAKER TILLY VIRCHOW KRAUSE LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	125 BAYLIS ROAD SUITE 300	AddressLine1Txt
City	MELVILLE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11747	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	112157078	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DOWLING COLLEGE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	DOWL	BusinessNameControlTxt
Phone	2126580301	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O ROBERT S ROSENFELD 49 ROY AVE	AddressLine1Txt
City	MASSAPEQUA	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11758	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ROBERT ROSENFELD	PersonNm
Person Title	PLAN ADMINISTRATOR	PersonTitleTxt
Phone	2126580301	PhoneNum
Signature	2019-02-06	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ELLEN M LABITA CPA	PreparerPersonNm
PTIN	P00140777	PTIN
Phone	6317527400	PhoneNum
Self Employed	Yes (X)	SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	148.75.192.64	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-02-06	IPDt
IP Tm	09:05:27	IPTm
IP Timezone	ES	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709	AtSubmissionCreationDeviceId
At Submission Filing Device Id	45D50D8E3994CEF8BF8842BFE43A81B55B26F885	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ROBERT ROSENFELD	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O ROBERT S ROSENFELD 49 ROY AVE	AddressLine1Txt
City	MASSAPEQUA	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11758	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$12,612,498	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.DOWLING.EDU	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1968	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	DOWLING COLLEGE WAS AN INDEPENDENT COMPREHENSIVE EDUCATIONAL INSTITUTION IN THE LIBERAL ARTS TRADITION WHOSE MISSION WAS TO PROVIDE OUR STUDENTS WITH A WELL-ROUNDED EDUCATION BASED UPON INNOVATIVE TEACHING, INFORMED AND ENGAGING RESEARCH, AND A COMMITMENT TO DEMOCRATIC CITIZENSHIP WITH A COMMUNITY SERVICE COMPONENT. WE FOSTERED AN OPEN AND SUPPORTIVE LEARNING ENVIRONMENT THAT WAS BASED UPON COLLABORATION BETWEEN A COMMITTED AND SUPPORTIVE EXPERT FACULTY AND A STUDENT BODY DIVERSE IN ITS INTERESTS, BELIEFS, CULTURE, ETHNICITY, AND GEOGRAPHIC ORIGIN. WE RECOGNIZED LEARNING AS A LIFETIME ENDEAVOR, PARTICULARLY AS IT RELATES TO GLOBALIZATION. THE COLLEGE UPHELD ITS EDUCATIONAL MISSION THROUGH TEACHING, LEARNING AND RESEARCH IN THE ARTS, SCIENCES AND PROFESSIONS SUCH AS EDUCATION, BUSINESS AND AVIATION, AND BY PROVIDING MEMBERS OF THE COMMUNITY AND DOWLING ALUMNI WITH OPPORTUNITIES FOR CONTINUING EDUCATION.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	9	TotalEmployeeCnt
Total Volunteers	8	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$31,379	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,040	CYProgramServiceRevenueAmt
PY Investment Income	$1,261,491	PYInvestmentIncomeAmt
CY Investment Income	$10,523,741	CYInvestmentIncomeAmt
PY Other Revenue	$926,369	PYOtherRevenueAmt
CY Other Revenue	$47,480	CYOtherRevenueAmt
PY Total Revenue	$2,219,239	PYTotalRevenueAmt
CY Total Revenue	$10,573,261	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,318,706	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$271,779	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$12,430,492	PYOtherExpensesAmt
CY Other Expenses	$4,758,154	CYOtherExpensesAmt
PY Total Expenses	$13,749,198	PYTotalExpensesAmt
CY Total Expenses	$5,029,933	CYTotalExpensesAmt
PY Revenues Less Expenses	-$11,529,959	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$5,543,328	CYRevenuesLessExpensesAmt
Total Assets BOY	$59,166,963	TotalAssetsBOYAmt
Total Assets EOY	$42,518,343	TotalAssetsEOYAmt
Total Liabilities BOY	$64,193,865	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$42,000,946	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$5,026,902	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$517,397	NetAssetsOrFundBalancesEOYAmt
Mission	SEE SCHEDULE O	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Revenue	$2,040	RevenueAmt
Desc	DOWLING COLLEGE CLOSED IN AUGUST 2016 AND IS IN THE PROCESS OF LIQUIDATION. THERE ARE CURRENTLY NO PROGRAMS BEING CONDUCTED. ON JANUARY 14, 2019, THE COLLEGE'S PLAN OF LIQUIDATION WAS CONFIRMED BY THE COURT AND WENT EFFECTIVE. AS A RESULT, THE COLLEGE IS IN DISSOLUTION PROCESS.	Desc
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	50	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	9	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ROBERT S ROSENFELD	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2126580301	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	49 ROY AVE	AddressLine1Txt
City	MASSAPEQUA	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11758	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
MICHAEL PUORRO
CHAIRMAN	2.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
GERALD J CURTIN
VICE CHAIRMAN	2.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
PATRICIA M BLAKE
TRUSTEE	2.00	0.00	Yes (X)		$0	$0	$0
DENNIS O'DOHERTY
TRUSTEE	2.00	0.00	Yes (X)		$0	$0	$0
JACK O'CONNOR
TRUSTEE	2.00	0.00	Yes (X)		$0	$0	$0
JOSEPH K POSILLICO
TRUSTEE	2.00	0.00	Yes (X)		$0	$0	$0
RONALD PARR
TRUSTEE	2.00	0.00	Yes (X)		$0	$0	$0
JOHN RACANELLI
TRUSTEE	2.00	0.00	Yes (X)		$0	$0	$0
ANNA DIMOLA
HR/SECRETARY	40.00	0.00		Yes (X)	$87,905	$0	$0
DONALD COOK
DIRECTOR OF OPERATIONS	40.00	0.00			$145,920	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$233,825	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
KLESTADT & WINTERS LLP
570 FASHION AVE 17TH FL	NEW YORK	NY	10018	LEGAL	$1,305,174
RSR CONSULTING LLP
1330 AVENUE OF THE AMERICAS S23A	NEW YORK	NY	10017	RESTRUCTURING SERVICES	$1,268,684
A&G REALTY-POST
445 BROADHOLLOW RD	MELVILLE	NY	11747	REAL ESTATE	$1,187,450
ARROW SECURITY
300 W MAIN ST	SMITHTOWN	NY	11787	SECURITY	$676,884
SILVERMAN ACAMPORA LLP
100 JERICHO QUADRANGLE 300	JERICHO	NY	11753	LEGAL	$377,848

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	9	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	AUXILIARY ENTERPRISES	Desc
Business	531110	BusinessCd
Total Revenue Column	$2,040	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,040	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,040	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$37,456	TotalRevenueColumnAmt
Exclusion	$37,456	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$94	TotalRevenueColumnAmt
Exclusion	$94	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$27,189	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$27,189	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$27,189	TotalRevenueColumnAmt
Exclusion	$27,189	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$17	SecuritiesAmt
Other	$12,525,505	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt
Other	$2,039,237	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$17	SecuritiesAmt
Other	$10,486,268	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,486,285	TotalRevenueColumnAmt
Exclusion	$10,486,285	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
INSURANCE RECOVERY	900099	$10,806	$10,806
SECURITY DEPOSITS	900099	$4,571	$4,571
ESCROT DEPOSITS R/E SALES	900099	$2,945	$2,945

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,875	TotalRevenueColumnAmt
Exclusion	$1,875	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$20,197	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,573,261	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,040	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$10,571,221	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$250,741	TotalAmt
Management And General	$250,741	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$21,038	TotalAmt
Management And General	$21,038	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$1,010,587	TotalAmt
Management And General	$1,010,587	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,518,588	TotalAmt
Management And General	$1,518,588	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$68,523	TotalAmt
Management And General	$68,523	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$298,771	TotalAmt
Management And General	$298,771	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$54,399	TotalAmt
Management And General	$54,399	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$73,341	TotalAmt
Management And General	$73,341	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$736,532	TotalAmt
Management And General	$736,532	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$158,575	TotalAmt
Management And General	$158,575	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$193,793	TotalAmt
Management And General	$193,793	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt
OUTSIDE SERVICES	$240,947	$240,947
REPAIRS & MAINTENANCE	$183,059	$183,059
REORGANIZATION COSTS	$169,539	$169,539
BOND AGENT ADMIN FEES	$19,332	$19,332

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$32,168	TotalAmt
Management And General	$32,168	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,029,933	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$5,029,933	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,174,015	BOYAmt
EOY	$5,972,462	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$276,725	BOYAmt
EOY	$92,260	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$1,884,348	BOYAmt
EOY	$1,823,158	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$94,082	BOYAmt
EOY	$72,700	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$55,025,704	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$24,432,227	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$51,730,849	BOYAmt
EOY	$30,593,477	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,691,006	BOYAmt
EOY	$1,642,847	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,315,938	BOYAmt
EOY	$2,321,439	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$59,166,963	BOYAmt
EOY	$42,518,343	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$11,625,033	BOYAmt
EOY	$11,495,315	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$38,251,386	BOYAmt
EOY	$17,768,449	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$12,007,898	BOYAmt
EOY	$10,427,634	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,309,548	BOYAmt
EOY	$2,309,548	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$64,193,865	BOYAmt
EOY	$42,000,946	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$5,026,902	BOYAmt
EOY	$517,397	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$5,026,902	BOYAmt
EOY	$517,397	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$59,166,963	BOYAmt
EOY	$42,518,343	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$5,543,328	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	$971	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,402,600	BeginningYearBalanceAmt
Investment Earnings Or Losses	$15,228	InvestmentEarningsOrLossesAmt
End Year Balance	$1,417,828	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,276,271	BeginningYearBalanceAmt
Investment Earnings Or Losses	$7,829	InvestmentEarningsOrLossesAmt
Other Expenditures	$881,500	OtherExpendituresAmt
End Year Balance	$1,402,600	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,295,235	BeginningYearBalanceAmt
Investment Earnings Or Losses	$7,386	InvestmentEarningsOrLossesAmt
Administrative Expenses	$26,350	AdministrativeExpensesAmt
End Year Balance	$2,276,271	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,292,291	BeginningYearBalanceAmt
Contributions	$7,655	ContributionsAmt
Investment Earnings Or Losses	$22,742	InvestmentEarningsOrLossesAmt
Administrative Expenses	$27,453	AdministrativeExpensesAmt
End Year Balance	$2,295,235	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,149,087	BeginningYearBalanceAmt
Contributions	$6,904	ContributionsAmt
Investment Earnings Or Losses	$149,825	InvestmentEarningsOrLossesAmt
Administrative Expenses	$13,525	AdministrativeExpensesAmt
End Year Balance	$2,292,291	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.00000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.83000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.17000	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$55,025,704	OtherCostOrOtherBasisAmt
Depreciation	$24,432,227	DepreciationAmt
Book Value	$30,593,477	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$30,593,477	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
CLOSING COSTS	$2,279,438
DEPOSITS	$36,500
INSURANCE REFUND RECEIVABLE	$501
OTHER ASSETS	$5,000

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$2,321,439	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	ADVANCES FROM LENDERS	Desc
Amt	$2,309,548	Amt

Field	Value	IRS element (for citing)
Total Liability	$2,309,548	TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART V, LINE 4:	FormAndLineReferenceDesc
Explanation	PERMANENTLY RESTRICTED NET ASSETS REPRESENT ENDOWMENT CORPUS, WHICH PROVIDES INVESTMENT INCOME PRINCIPALLY FOR STUDENT SCHOLARSHIPS. TEMPORARILY RESTRICTED NET ASSETS WERE PRIMARILY USED FOR STUDENT SCHOLARSHIPS. THE COLLEGE IS IN THE PROCESS OF TRANSFERRING/DONATING ITS ENDOWMENT FUNDS TO OTHER SCHOOLS AND IS WORKING WITH THE NEW YORK STATE ATTORNEY GENERAL'S OFFICE TO COMPLY WITH ALL GUIDELINES.	ExplanationTxt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	0	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	0	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE E, PART I, LINE 3	FormAndLineReferenceDesc
Explanation	THE SCHOOL HAS BEEN CLOSED SINCE LATE SUMMER, 2016; NON-OPERATING ENTITY; NO CATALOG AND NO ADVERTISEMENTS.	ExplanationTxt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	INDUSTRIAL DEVELOPMENT AGENCY 2006	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	112584714	BondIssuerEIN
CUSIP	864768MU7	CUSIPNum
Bond Issued	2006-06-01	BondIssuedDt
Issue Price	$38,910,000	IssuePriceAmt
Purpose	THE SUFFOLK COUNTY IDA	PurposeDesc
Defeased	0	DefeasedInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Pool Financing	0	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Retired	$5,055,000	RetiredAmt
Total Proceeds	$40,157,820	TotalProceedsAmt
In Reserve Fund	$2,190,377	InReserveFundAmt
Issuance Costs From Proceeds	$4,385,310	IssuanceCostsFromProceedsAmt
Capital Expenditures	$15,250,000	CapitalExpendituresAmt
Other Spent Proceeds	$17,482,290	OtherSpentProceedsAmt
Substantial Completion	2010	SubstantialCompletionYr
Current Refunding	0	CurrentRefundingInd
Advance Refunding	Yes (1)	AdvanceRefundingInd
Final Allocation Made	Yes (1)	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (1)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	0	OwningBondFinancedPropertyInd
Any Lease Arrangements	0	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	0	MgmtContractBondFincdPropInd
Any Research Agreements	0	AnyResearchAgreementsInd
Private Bus Use By Others	0.00000	PrivateBusUseByOthersPct
Private Bus Concerning UBI	0.00000	PrivateBusConcerningUBIPct
Total Private Business Use	0.00000	TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt Test	0	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	0	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	Yes (1)	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	0	Form8038TFiledInd
Rebate Not Due Yet	0	RebateNotDueYetInd
Exception To Rebate	0	ExceptionToRebateInd
No Rebate Due	Yes (1)	NoRebateDueInd
Variable Rate Issue	0	VariableRateIssueInd
Hedge Identified In Bks And Rec	0	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	0	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	0	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	0	ProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE K - PURPOSE OF ISSUE DESCRIPTION	INDUSTRIAL DEVELOPMENT AGENCY 2006 CIVIC FACILITY BONDS FOR THE PURPOSES OF PROVIDING FUNDS TO EFFECT THE (1) ADVANCE REFUNDING OF THE 1993 $10,115,000 CIVIC FACILITY REVENUE BONDS, (2) ADVANCE REFUNDING OF THE 1994 $8,825,000 CIVIC FACILITY REVENUE BONDS, (3) ADVANCE REFUNDING OF THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT BONDS, AND (4) THE CONSTRUCTION OF THE STUDENT ACTIVITY CENTER AT THE BROOKHAVEN CAMPUS AND ASSORTED CAPITAL PROJECTS AT THE OAKDALE AND BROOKHAVEN CAMPUSES.
SCHEDULE K - DATE REBATE COMPUTATION PERFORMED	INDUSTRIAL DEVELOPMENT AGENCY 2006 06/01/15
SCHEDULE K - ADDITIONAL INFORMATION	INDUSTRIAL DEVELOPMENT AGENCY 2006 THE DIFFERENCE BETWEEN ISSUE PRICE AND TOTAL PROCEEDS OF ISSUE IS ATTRIBUTABLE TO $1,247,820 OF INVESTMENT EARNINGS. ON AN ANNUAL BASIS THE COLLEGE CONTRACTS THE ARBITRAGE GROUP TO PERFORM AN ARBITRAGE REBATE CALCULATION FOR THE INDUSTRIAL AGENCY 2006 BONDS. THE ARBITRAGE GROUP DETERMINES IF A REBATE LIABILITY EXISTS AND IF ANY FILING IS REQUIRED WITH THE IRS. MANAGEMENT MONITORS COMPLIANCE WITH TAX-EXEMPT BOND POST-ISSUANCE REQUIREMENTS AND CONTACTS BOND COUNSEL SHOULD QUESTIONS ARISE.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	ROBERT S. ROSENFELD - PLAN ADMINISTRATOR; RSR CONSULTING, LLC (FINANCIAL ADVISORS) ASSUMED RESPONSIBILITY AS CHIEF RESTRUCTURING MANAGER AS OF OCTOBER 17, 2016 TO JUNE 30, 2018.
FORM 990, PART VI, SECTION B, LINE 11B	ON SEPTEMBER 21, 2018, THE DEBTOR FILED ITS PLAN OF LIQUIDATION (THE "PLAN") AND DISCLOSURE STATEMENT WITH THE COURT [DKT 604, 605]. ON DECEMBER 20, 2018 AN ORDER WAS ENTERED [DKT 662] CONFIRMING THE DEBTOR'S CHAPTER 11 PLAN OF LIQUIDATION. (THE "CONFIRMATION ORDER") ON JANUARY 14, 2019, THE DEBTOR FILED NOTICE WITH THE COURT, THAT PURSUANT TO THE CONFIRMATION ORDER, IT CERTIFIED AND GAVE NOTICE THAT THE PLAN BECAME EFFECTIVE IN ACCORDANCE WITH ITS TERMS AND THE EFFECTIVE DATE OCCURRED ON JANUARY 14, 2019 [DKT 671]. UPON THE EFFECTIVE DATE OF THE PLAN, THE OFFICERS OF THE COLLEGE AND THE COLLEGE'S BOARD OF TRUSTEES WERE RELIEVED OF THEIR DUTIES AND A PLAN ADMINISTRATOR WAS APPOINTED. MR. ROSENFELD, IN HIS CAPACITY AS PLAN ADMINISTRATOR WAS AUTHORIZED TO, AMONG OTHER DUTIES, OVERSEE THE FILING OF TAX RELATED FILINGS, AUDITS AND OTHER CORPORATE DISSOLUTION DOCUMENTS IF REQUIRED; AND HAVE AUTHORITY TO SIGN TAX RETURNS ON BEHALF OF THE DEBTOR AND BE RESPONSIBLE PARTY FOR SPEAKING WITH THE TAXING AUTHORITIES.
FORM 990, PART VI, SECTION B, LINE 12C	DOWLING COLLEGE REQUIRED ALL EMPLOYEES AND BOARD OF TRUSTEES TO COMPLETE ANNUALLY A CONFLICT OF INTEREST DISCLOSURE FORM WHICH WAS DESIGNED TO PROVIDE A MECHANISM TO INSURE THAT THE COLLEGE WAS AWARE OF ANY POTENTIAL CONFLICTS OF INTEREST AS WELL.
FORM 990, PART VI, SECTION C, LINE 19	THE COLLEGE'S 990 AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE NOT MADE AVAILABLE TO THE PUBLIC.
BANKRUPTCY STATEMENT	ON NOVEMBER 29, 2016 (THE "PETITION DATE"), THE ENTITY FILED FOR PROTECTION FROM ITS CREDITORS UNDER CHAPTER 11, OF THE U.S. BANKRUPTCY CODE (CASE NO. 16-75545 (REG)) (THE "DEBTOR") IN THE EASTERN DISTRICT OF NEW YORK. THE DEBTOR HAS BEEN WINDING DOWN ITS OPERATIONS AND HAS SIGNIFICANTLY REDUCED ITS STAFF AND RESOURCES. AS A RESULT, MANY OF THE DEBTOR'S REPORTING AND ACCOUNTING FUNCTIONS HAVE BEEN SIGNIFICANTLY DISRUPTED AND DELAYED. ACCORDINGLY, THE DEBTOR HAS NOT RECEIVED OR FULLY ANALYZED ALL OF THE POTENTIAL SOURCES OF THE INFORMATION REQUIRED IN SUPPORT OF THE INFORMATION PROVIDED HEREIN. WHILE DEBTOR'S MANAGEMENT HAS MADE REASONABLE EFFORTS TO ENSURE THAT THE RETURN IS ACCURATE AND COMPLETE, BASED UPON INFORMATION THAT WAS AVAILABLE TO THEM AT THE TIME OF PREPARATION, SUBSEQUENT INFORMATION MAY RESULT IN MATERIAL CHANGES TO THE ENCLOSED INFORMATION. THE INFORMATION PROVIDED WAS INTENDED TO FULFILL THE DEBTOR'S OBLIGATION AND WE MAKE NO ASSERTION AS TO THE ACCURACY OR COMPLETENESS OF SUCH INFORMATION. MOREOVER, BECAUSE THE RETURN CONTAINS UNAUDITED INFORMATION, WHICH IS SUBJECT TO FURTHER REVIEW AND POTENTIAL ADJUSTMENT, THERE CAN BE NO ASSURANCE THAT THIS INFORMATION IS COMPLETE. THE DEBTOR RESERVES ALL RIGHTS TO AMEND THIS RETURN, AS MAY BE NECESSARY OR APPROPRIATE. SINCE THE DEBTOR IS CURRENTLY IN A BANKRUPTCY PROCEEDING, ALL AMOUNTS REPORTED ON THE RETURN ARE SUBJECT TO THE ULTIMATE REALIZATION OF ASSETS RECOVERED THROUGH THE LIQUIDATION PROCESS AND LIABILITIES AUTHORIZED TO BE PAID PURSUANT TO THE ORDER OF THE COURT AND SUFFICIENT FUNDS RECOVERED FOR THE BANKRUPTCY ESTATE.