EMERSON COLLEGE: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: EMERSON COLLEGE (EIN 04-1286950)
Tax period: 2016-07-01 to 2017-06-30
Filed: 2018-05-11
IRS object ID: 201821319349302047
Schema version: 2016v3.1
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 B
Schedule D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule L
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-05-11T11:05:42-05:00	ReturnTs
Tax Period End	2017-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GRANT THORNTON LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	75 State Street	AddressLine1Txt
City	Boston	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02109	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	041286950	EIN

Business Name BusinessName

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

Field	Value	IRS element (for citing)
In Care Of	% JONATHAN PEARSALL	InCareOfNm
Business Name Control	EMER	BusinessNameControlTxt
Phone	6178248500	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	120 BOYLSTON STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	021164624	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MAUREEN MURPHY	PersonNm
Person Title	VP Admin & Finance	PersonTitleTxt
Phone	6178248426	PhoneNum
Signature	2018-05-10	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Daniel Romano	PreparerPersonNm
PTIN	P00504182	PTIN
Phone	6177237900	PhoneNum

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	M Lee Pelton	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	120 BOYLSTON STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	021164624	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$245,252,014	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.emerson.edu	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1880	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	TO EDUCATE STUDENTS TO BECOME LEADERS IN COMMUNICATION AND THE ARTS AND TO ADVANCE SCHOLARSHIP AND CREATIVE WORK THAT BRINGS INNOVATION, DEPTH AND DIVERSITY TO THESE DISCIPLINES.	ActivityOrMissionDesc
Voting Members Governing Body	25	VotingMembersGoverningBodyCnt
Voting Members Independent	23	VotingMembersIndependentCnt
Total Employee	3161	TotalEmployeeCnt
Total Volunteers	1200	TotalVolunteersCnt
Total Gross UBI	$2,611,510	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$2,481,504	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$7,592,129	PYContributionsGrantsAmt
CY Contributions Grants	$7,698,561	CYContributionsGrantsAmt
PY Program Service Revenue	$203,986,252	PYProgramServiceRevenueAmt
CY Program Service Revenue	$211,993,196	CYProgramServiceRevenueAmt
PY Investment Income	$3,198,792	PYInvestmentIncomeAmt
CY Investment Income	$2,050,924	CYInvestmentIncomeAmt
PY Other Revenue	$5,750,610	PYOtherRevenueAmt
CY Other Revenue	$8,563,654	CYOtherRevenueAmt
PY Total Revenue	$220,527,783	PYTotalRevenueAmt
CY Total Revenue	$230,306,335	CYTotalRevenueAmt
PY Grants And Similar Paid	$37,730,936	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$40,292,139	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$85,458,803	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$94,312,133	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$7,032,531	CYTotalFundraisingExpenseAmt
PY Other Expenses	$84,557,458	PYOtherExpensesAmt
CY Other Expenses	$86,465,046	CYOtherExpensesAmt
PY Total Expenses	$207,747,197	PYTotalExpensesAmt
CY Total Expenses	$221,069,318	CYTotalExpensesAmt
PY Revenues Less Expenses	$12,780,586	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$9,237,017	CYRevenuesLessExpensesAmt
Total Assets BOY	$772,424,484	TotalAssetsBOYAmt
Total Assets EOY	$1,012,742,709	TotalAssetsEOYAmt
Total Liabilities BOY	$356,717,006	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$571,942,182	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$415,707,478	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$440,800,527	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	EMERSON COLLEGE IS THE ONLY FOUR-YEAR COLLEGE IN THE UNITED STATES DEVOTED EXCLUSIVELY TO COMMUNICATION AND PERFORMING ARTS. (CONTINUED IN SCHEDULE O)	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$140,209,008	ExpenseAmt
Grant	$40,292,139	GrantAmt
Revenue	$176,579,216	RevenueAmt
Desc	EMERSON COLLEGE PROVIDES UNDERGRADUATE AND GRADUATE PROGRAMS CHALLENGING STUDENTS TO THINK AND COMMUNICATE WITH CLARITY, SUBSTANCE AND INSIGHT. THE CURRICULUM INTEGRATES COMMUNICATION WITH LIBERAL ARTS AND EMPHASIZES A GLOBAL OUTLOOK AND PRACTICAL EXPERIENCE TO HELP DEVELOP THE INHERENT CAPACITIES OF EACH STUDENT. THE COLLEGE EDUCATES APPROXIMATELY 3,965 UNDERGRADUATE AND 668 GRADUATE STUDENTS ANNUALLY - THIS YEAR FROM 49 U.S. STATES, WASHINGTON D.C., PUERTO RICO AND 80 COUNTRIES. THE COLLEGE HAS MORE THAN 500 FULL AND PART-TIME FACULTY.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$48,189,231	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$38,639,196	RevenueAmt
Desc	AUXILIARY ENTERPRISES PROVIDE SERVICES FOR THE STUDENTS TO ENSURE THEY ARE APPROPRIATELY SUPPORTED. THE SERVICES INCLUDE ROOM, BOARD AND THE BOOKSTORE.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$188,398,239	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	Yes (true)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (true)	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	Yes (true)	ForeignOfficeInd
Foreign Activities	Yes (true)	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	Yes (true)	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (true)	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	Yes (true)	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	Yes (true)	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	4970	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	3161	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	Yes (true)	ForeignFinancialAccountInd
Foreign Country	NL	ForeignCountryCd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (true)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (true)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	25	GoverningBodyVotingMembersCnt
Independent Voting Member	23	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	AL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CO	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CT	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	DE	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	DC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	HI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	ID	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	IN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	IA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	KS	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	ME	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MS	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MO	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MT	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NE	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NV	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NM	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	ND	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	RI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	SD	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	TN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	TX	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	UT	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	VT	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	VA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WV	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WY	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JONATHAN PEARSALL	PersonNm
Phone	6178248426	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	120 BOYLSTON STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	021164621	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (39 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	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
Jeffrey D Greenhawt
Chairman	2.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
Vincent J Di Bona
Vice Chairman	2.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
ALBERT M JAFFE
Vice Chairman	2.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
Steven Samuels
Vice Chairman	2.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
Richard Janssen
Treasurer (THRU 5/17)	2.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
Michael MacWade
Treasurer	2.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
Marillyn Zacharis
Secretary	2.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
Eric Alexander
Board Member	2.0	0.0	Yes (X)		$0	$0	$0
Daniel Black
Board Member	2.0	0.0	Yes (X)		$0	$0	$0
Bobbi Brown
Board Member	2.0	0.0	Yes (X)		$0	$0	$0
Dan Cohen
Board Member	2.0	0.0	Yes (X)		$0	$0	$0
Robert Friend
Board Member	2.0	0.0	Yes (X)		$0	$0	$0
Linda Gersh
Board Member (THRU 5/17)	2.0	0.0	Yes (X)		$0	$0	$0
Ira Goldstone
Board Member	2.0	0.0	Yes (X)		$0	$0	$0
Gary Grossman
Board Member	2.0	0.0	Yes (X)		$0	$0	$0
Doug Herzog
Board Member	2.0	0.0	Yes (X)		$0	$0	$0
Leo Hindery Jr
Board Member	2.0	0.0	Yes (X)		$0	$0	$0
Douglas Holloway
Board Member	2.0	0.0	Yes (X)		$0	$0	$0
Judy Huret
Board Member (THRU 5/17)	2.0	0.0	Yes (X)		$0	$0	$0
Ann Leary
Board Member (THRU 5/17)	2.0	0.0	Yes (X)		$0	$0	$0
Robert Miller
Board Member	2.0	0.0	Yes (X)		$0	$0	$0
Andrea Montoni
Board Member	2.0	0.0	Yes (X)		$0	$0	$0
Max Mutchnick
Board Member (THRU 5/17)	2.0	0.0	Yes (X)		$0	$0	$0
Michelle Perkins
Board Member	2.0	0.0	Yes (X)		$0	$0	$0
Patricia Peyton
Board Member	2.0	0.0	Yes (X)		$0	$0	$0
Marc Reinganum
Board Member	2.0	0.0	Yes (X)		$0	$0	$0
Linda Schwartz
Board Member	2.0	0.0	Yes (X)		$0	$0	$0
Raj Sharma
Board Member	2.0	0.0	Yes (X)		$0	$0	$0
Susan Namm Spencer
Board Member	2.0	0.0	Yes (X)		$0	$0	$0
M Lee Pelton
President/Trustee	40.0	0.0	Yes (X)	Yes (X)	$801,715	$0	$144,505
Michaele Whelan
Provost & VP for Academic Aff.	40.0	0.0		Yes (X)	$271,253	$0	$32,379
Christine Hughes
VP & Gen. Counsel and Clerk	40.0	0.0		Yes (X)	$219,727	$0	$32,211
Maureen Murphy
VP for Admin. and Finance	40.0	0.0		Yes (X)	$331,672	$0	$53,801
Ruthanne Madsen
VP for Enrollment Management	40.0	0.0			$205,654	$0	$21,504	Yes (X)
Arthur Mombourquette
Sr. Assoc. VP for Real Estate	40.0	0.0			$271,771	$0	$22,725		Yes (X)
Ronald Korvas
VP for Inst. Advancement	40.0	0.0			$274,211	$0	$30,736		Yes (X)
William Gilligan
VP for Information Technology	40.0	0.0			$252,413	$0	$33,984		Yes (X)
Keira McClain
Assist. VP for Indiv. Giving	40.0	0.0			$239,931	$0	$28,544		Yes (X)
Sylvia Spears
VP for Diversity and Inclusion	40.0	0.0			$227,054	$0	$42,564		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$3,095,401	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$442,953	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	94	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
ELKUS MANFREDI ARCHITECTS
25 Drydock Avenue	BOSTON	MA	02110	ARCHITECTURAL SERV	$4,203,846
PROSPECT BUILDING SERVICES
360 Pearl Street	MALDEN	MA	02148	CLEANING SERVICES	$540,583
BENNETT COMMUNICATIONS INC
1 Bennett Lane	QUINCY	MA	02169	TELECOMMUNICATIONS	$341,724
GOODWIN PROCTER LLP
100 Northern Avenue	BOSTON	MA	02210	LEGAL SERVICES	$218,790
LOIS L LINDAUER SEARCHES
420 Boylston Street Suite 604	BOSTON	MA	02116	EXECUTIVE SEARCHES	$138,237

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	12	CntrctRcvdGreaterThan100KCnt
Fundraising	$116,032	FundraisingAmt
Government Grants	$3,600,345	GovernmentGrantsAmt
All Other Contributions	$3,982,184	AllOtherContributionsAmt
Noncash Contributions	$436,047	NoncashContributionsAmt
Total Contributions	$7,698,561	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUTION & FEES	611710	$176,579,216	$176,579,216
ROOM & BOARD	611710	$35,006,397	$35,006,397
BOOKSTORE COMMISSION	611710	$116,115	$116,115
AUXILIARY - OTHER	611710	$291,468	$291,468

Field	Value	IRS element (for citing)
Total Program Service Revenue	$211,993,196	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,137,340	TotalRevenueColumnAmt
Unrelated Business Revenue	-$270	UnrelatedBusinessRevenueAmt
Exclusion	$3,138,060	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,521,332	TotalRevenueColumnAmt
Exclusion	$2,521,332	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$958,339	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$2,106,395	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$1,148,056	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$1,148,056	TotalRevenueColumnAmt
Exclusion	-$1,148,056	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$11,549,383	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$12,635,799	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$1,086,416	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$1,086,416	TotalRevenueColumnAmt
Exclusion	-$1,086,416	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$77,195	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$116,032	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$203,485	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$126,290	TotalRevenueColumnAmt
Exclusion	-$126,290	ExclusionAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$0	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
THEATER REVENUE	531390	$2,247,037	$398,488	$1,848,549
GAIN CAPITAL ON LEASE TERMINATION	611710	$1,435,711			$1,435,711
SUMMER CONFERENCE	531390	$1,350,510	$587,279	$763,231

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,283,410	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,239,449	RelatedOrExemptFuncIncomeAmt
Exclusion	$43,961	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$7,316,668	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$230,306,335	TotalRevenueColumnAmt
Related Or Exempt Func Income	$215,218,412	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$2,611,510	UnrelatedBusinessRevenueAmt
Exclusion	$4,778,302	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$39,121,460	TotalAmt
Program Services	$39,121,460	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$1,170,679	TotalAmt
Program Services	$1,170,679	ProgramServicesAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$2,579,763	TotalAmt
Program Services	$2,033,607	ProgramServicesAmt
Management And General	$351,156	ManagementAndGeneralAmt
Fundraising	$195,000	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$72,352,729	TotalAmt
Program Services	$58,084,929	ProgramServicesAmt
Management And General	$10,029,911	ManagementAndGeneralAmt
Fundraising	$4,237,889	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$4,439,085	TotalAmt
Program Services	$3,561,490	ProgramServicesAmt
Management And General	$614,986	ManagementAndGeneralAmt
Fundraising	$262,609	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$9,998,942	TotalAmt
Program Services	$7,945,471	ProgramServicesAmt
Management And General	$1,371,997	ManagementAndGeneralAmt
Fundraising	$681,474	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$4,941,614	TotalAmt
Program Services	$3,964,670	ProgramServicesAmt
Management And General	$684,606	ManagementAndGeneralAmt
Fundraising	$292,338	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$953,820	TotalAmt
Management And General	$953,820	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$183,083	TotalAmt
Management And General	$183,083	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$125,000	TotalAmt
Management And General	$125,000	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$4,011,644	TotalAmt
Program Services	$3,408,587	ProgramServicesAmt
Management And General	$588,583	ManagementAndGeneralAmt
Fundraising	$14,474	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,302,091	TotalAmt
Program Services	$986,860	ProgramServicesAmt
Management And General	$170,408	ManagementAndGeneralAmt
Fundraising	$144,823	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,956,405	TotalAmt
Program Services	$3,264,943	ProgramServicesAmt
Management And General	$563,779	ManagementAndGeneralAmt
Fundraising	$127,683	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$2,052,894	TotalAmt
Program Services	$1,640,937	ProgramServicesAmt
Management And General	$283,352	ManagementAndGeneralAmt
Fundraising	$128,605	FundraisingAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$7,057,291	TotalAmt
Program Services	$5,929,218	ProgramServicesAmt
Management And General	$1,023,837	ManagementAndGeneralAmt
Fundraising	$104,236	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$3,995,605	TotalAmt
Program Services	$3,286,733	ProgramServicesAmt
Management And General	$567,542	ManagementAndGeneralAmt
Fundraising	$141,330	FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$342,202	TotalAmt
Program Services	$258,306	ProgramServicesAmt
Management And General	$44,603	ManagementAndGeneralAmt
Fundraising	$39,293	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$12,155,371	TotalAmt
Program Services	$10,365,493	ProgramServicesAmt
Management And General	$1,789,878	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$18,878,292	TotalAmt
Program Services	$16,098,463	ProgramServicesAmt
Management And General	$2,779,829	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,485,719	TotalAmt
Program Services	$2,972,447	ProgramServicesAmt
Management And General	$513,272	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
OTHER SERVICES	$8,649,022	$7,372,621	$1,273,080	$3,321
RENOVATIONS AND MAINTENANCE	$7,175,991	$6,618,320	$556,491	$1,180
FOOD SERVICES	$6,835,094	$5,789,710	$999,748	$45,636
MISCELLANEOUS	$5,305,522	$4,523,295	$169,587	$612,640

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$221,069,318	TotalAmt
Program Services	$188,398,239	ProgramServicesAmt
Management And General	$25,638,548	ManagementAndGeneralAmt
Fundraising	$7,032,531	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$8,461	BOYAmt
EOY	$7,579	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$53,081,944	BOYAmt
EOY	$75,398,272	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$4,470,492	BOYAmt
EOY	$3,790,457	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$741,498	BOYAmt
EOY	$594,279	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$2,581,458	BOYAmt
EOY	$2,557,723	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$3,822,110	BOYAmt
EOY	$2,597,430	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$806,040,722	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$236,961,721	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$507,583,982	BOYAmt
EOY	$569,079,001	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$134,138,719	BOYAmt
EOY	$161,631,329	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$65,573,784	BOYAmt
EOY	$196,411,304	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$422,036	BOYAmt
EOY	$675,335	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$772,424,484	BOYAmt
EOY	$1,012,742,709	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$28,372,273	BOYAmt
EOY	$28,920,271	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$12,387,162	BOYAmt
EOY	$16,477,123	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$311,979,365	BOYAmt
EOY	$524,908,077	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,978,206	BOYAmt
EOY	$1,636,711	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$356,717,006	BOYAmt
EOY	$571,942,182	EOYAmt

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$384,919,487	BOYAmt
EOY	$405,631,527	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,376,492	BOYAmt
EOY	$8,533,000	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$25,411,499	BOYAmt
EOY	$26,636,000	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$415,707,478	BOYAmt
EOY	$440,800,527	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$772,424,484	BOYAmt
EOY	$1,012,742,709	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$9,237,017	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$15,856,032	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	Yes (true)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (true)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

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

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,805,007	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,278,420	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,321,951	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,592,129	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,698,561	CurrentTaxYearAmt
Total	$36,696,068	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,805,007	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,278,420	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,321,951	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,592,129	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,698,561	CurrentTaxYearAmt
Total	$36,696,068	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$4,111,704	SubstantialContributorsTotAmt
Public Support Total170	$32,584,364	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,516,158	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,284,893	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,627,339	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,312,092	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,617,011	CurrentTaxYearAmt
Total	$28,357,493	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$58,481	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$137,033	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$43,286	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$197,241	CurrentTaxYearMinus1YearAmt
Current Tax Year	$77,195	CurrentTaxYearAmt
Total	$513,236	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$65,566,797	TotalSupportAmt
Gross Receipts Rltd Activities	$976,398,425	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.49696	PublicSupportCY170Pct
Public Support PY170	0.47932	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$144,194,527	BeginningYearBalanceAmt
Contributions	$4,031,000	ContributionsAmt
Investment Earnings Or Losses	$16,915,119	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$4,061,000	GrantsOrScholarshipsAmt
End Year Balance	$161,079,646	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$149,219,391	BeginningYearBalanceAmt
Contributions	$2,548,023	ContributionsAmt
Investment Earnings Or Losses	-$3,660,131	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$3,912,756	GrantsOrScholarshipsAmt
End Year Balance	$144,194,527	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$146,174,009	BeginningYearBalanceAmt
Contributions	$7,028,768	ContributionsAmt
Investment Earnings Or Losses	-$175,992	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$3,807,394	GrantsOrScholarshipsAmt
End Year Balance	$149,219,391	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$127,945,924	BeginningYearBalanceAmt
Contributions	$2,217,617	ContributionsAmt
Investment Earnings Or Losses	$19,228,787	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$3,218,319	GrantsOrScholarshipsAmt
End Year Balance	$146,174,009	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$117,064,905	BeginningYearBalanceAmt
Contributions	$1,397,951	ContributionsAmt
Investment Earnings Or Losses	$12,298,021	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,814,953	GrantsOrScholarshipsAmt
End Year Balance	$127,945,924	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.79460	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.15390	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.05150	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	false	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	false	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$68,212,429	OtherCostOrOtherBasisAmt
Book Value	$68,212,429	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$550,728,718	OtherCostOrOtherBasisAmt
Depreciation	$175,000,296	DepreciationAmt
Book Value	$375,728,422	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,122,275	OtherCostOrOtherBasisAmt
Depreciation	$1,401,664	DepreciationAmt
Book Value	$3,720,611	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$65,836,336	OtherCostOrOtherBasisAmt
Depreciation	$60,559,761	DepreciationAmt
Book Value	$5,276,575	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$116,140,964	OtherCostOrOtherBasisAmt
Book Value	$116,140,964	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$569,079,001	TotalBookValueLandBuildingsAmt
Financial Derivatives		FinancialDerivativesGrp
Closely Held Equity Interests		CloselyHeldEquityInterestsGrp

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	FUNDS HELD BY BOND TRUSTEE	Desc
Book Value	$196,411,304	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$196,411,304	TotalBookValueSecuritiesAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	REFUNDABLE ADVANCES GOVT GRANT	Desc
Amt	$1,636,711	Amt

Field	Value	IRS element (for citing)
Total Liability	$1,636,711	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$208,055,108	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$15,856,032	NetUnrealizedGainsInvstAmt
Other Revenue	$2,309,880	OtherRevenueAmt
Revenue Not Reported	$18,165,912	RevenueNotReportedAmt
Revenue Subtotal	$189,889,196	RevenueSubtotalAmt
Investment Expenses Not Incld	$125,000	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$40,292,139	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$40,417,139	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$230,306,335	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$182,962,059	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$2,309,880	OtherExpensesIncludedAmt
Expenses Not Reported	$2,309,880	ExpensesNotReportedAmt
Expenses Subtotal	$180,652,179	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$125,000	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$40,292,139	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$40,417,139	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$221,069,318	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
ENDOWMENT FUNDS	SCHEDULE D, PART V, LINE 4 THE COLLEGE'S ENDOWMENT CONSISTS OF APPROXIMATELY 150 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS. THE PURPOSE OF THE COLLEGE'S ENDOWMENT FUND IS TO SUPPORT THE EDUCATIONAL MISSION OF THE COLLEGE BY PROVIDING A RELIABLE SOURCE OF FUNDS FOR CURRENT AND FUTURE USE THROUGH QUARTERLY DRAWDOWNS. THE ENDOWNMENT IS USED TO FUND SCHOLARSHIPS AND GRANTS AS WELL AS TO PROVIDE SUPPORT FOR PROGRAM SERVICES. UNDER THE COLLEGE'S CURRENT LONG-TERM INVESTMENT SPENDING POLICY, WHICH IS WITHIN THE GUIDELINES SPECIFIED UNDER STATE LAW, THE COLLEGE GENERALLY SPENDS UP TO 3% OF THE AVERAGE MARKET VALUE OF THE QUALIFYING ENDOWMENT INVESTMENT POOL AT THE END OF THE PREVIOUS FIVE CALENDAR YEARS. THE BOARD OF TRUSTEES MAY AUTHORIZE HIGHER AMOUNTS FOR CERTAIN ENDOWMENTS AND CAN INCREASE THE SPENDING RATE UP TO 5%.
ASC 740 INCOME TAX FOOTNOTE	SCHEDULE D, PART X, LINE 2 THE COLLEGE GENERALLY DOES NOT PROVIDE FOR INCOME TAXES SINCE IT IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ASC 740, INCOME TAXES, PERMITS AN ENTITY TO RECOGNIZE THE BENEFIT AND REQUIRES ACCRUAL OF AN UNCERTAIN TAX POSITION ONLY WHEN THE POSITION IS "MORE LIKELY THAN NOT" TO BE SUSTAINED IN THE EVENT OF EXAMINATION BY TAX AUTHORITIES. IN EVALUATING WHETHER A TAX POSITION HAS MET THE RECOGNITION THRESHOLD, THE COLLEGE MUST PRESUME THAT THE POSITION WILL BE EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. ASC 740 ALSO PROVIDES GUIDANCE ON THE RECOGNITION, MEASUREMENT, AND CLASSIFICATION OF INCOME TAX UNCERTAINTIES, ALONG WITH ANY RELATED INTEREST OR PENALTIES. TAX POSITIONS DEEMED TO MEET THE "MORE LIKELY THAN NOT" THRESHOLD ARE RECORDED AS A TAX EXPENSE IN THE CURRENT YEAR. THE COLLEGE HAS ANALYZED ALL OPEN TAX YEARS, AS DEFINED BY THE STATUTES OF LIMITATIONS. OPEN TAX YEARS ARE THOSE THAT ARE OPEN FOR EXAM BY TAXING AUTHORITIES. MAJOR JURISDICTIONS FOR THE COLLEGE INCLUDE FEDERAL AND THE COMMONWEALTH OF MASSACHUSETTS. AS OF JUNE 30, 2017, OPEN FEDERAL AND MASSACHUSETTS TAX YEARS FOR THE COLLEGE INCLUDE THE TAX YEARS ENDED JUNE 30, 2014 THROUGH JUNE 30, 2016. THE COLLEGE HAS NO EXAMINATION IN PROGRESS. THE COLLEGE BELIEVES IT HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS.
SCHEDULE D, PART XI AND PART XII, LINE 2D	RENTAL EXPENSES 2,106,395 FUNDRAISING EXPENSES 203,485 ----------- TOTAL 2,309,880 ===========
SCHEDULE D, PART XI AND PART XII, LINE 4B	SCHOLARSHIPS $40,292,139 ===========

Schedule E IRS990ScheduleE

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

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

NONDISCRIMINATORY POLICY

SCHEDULE E, PART I, LINE 3 THE COLLEGE'S NONDISCRIMINATORY POLICY IS AVAILABLE IN THE COLLEGE'S ADMISSION CATALOG AND THE COLLEGE'S WEBSITE. EMERSON COLLEGE ADMITS QUALIFIED STUDENTS REGARDLESS OF RACE, COLOR, RELIGIOUS BELIEFS, NATIONAL AND ETHNIC ORIGIN, SEX, SEXUAL ORIENTATION, GENDER IDENTIY, AGE, OR DISABILITY TO ALL OF THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE COLLEGE. EMERSON COLLEGE DOES NOT UNLAWFULLY DISCRIMINATE ON THE BASIS OF RACE, COLOR, RELIGIOUS BELIEFS, NATIONAL AND ETHNIC ORIGIN, SEX, SEXUAL ORIENTATION, GENDER IDENTITY, AGE, DISABILITY, OR ANY OTHER CATEGORY PROTECTED BY LAW IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSION POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, ATHLETIC PROGRAMS, OR OTHER COLLEGE-ADMINISTRATED PROGRAMS OR ACTIVITIES.

FINANCIAL AID OR ASSISTANCE

SCHEDULE E, PART I, LINE 6A THE COLLEGE PARTICIPATES IN A NUMBER OF FEDERAL FINANCIAL PROGRAMS FOR ITS STUDENTS WHO HAVE FILED A FAFSA AND ARE ELIGIBLE FOR FEDERAL FINANCIAL AID.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)

RegionRegionTxt	OfficesOfficesCnt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
Europe (Including Iceland and Greenland)	1	40	Program Services	Semester abroad class	$2,026,672
Central America and the Caribbean			Investments		$14,272,035
Europe (Including Iceland and Greenland)			Grantmaking		$1,162,471

Field	Value	IRS element (for citing)
Subtotal Offices	1	SubtotalOfficesCnt
Subtotal Employees	40	SubtotalEmployeesCnt
Total Office	1	TotalOfficeCnt
Total Employee	40	TotalEmployeeCnt
Subtotal Spent	$17,461,178	SubtotalSpentAmt
Total Spent	$17,461,178	TotalSpentAmt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (2 entries)

Type Of AssistanceTypeOfAssistanceTxt	RegionRegionTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt
Emerson College Funded Scholarships	Europe (Including Iceland and Greenland)	128	$1,162,471
State Scholarships	Europe (Including Iceland and Greenland)	8	$8,208

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	Yes (true)	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	false	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	false	PassiveForeignInvestmestCoInd
Foreign Partnership	false	ForeignPartnershipInd
Boycott Countries	Yes (true)	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
MONITORING THE USE OF GRANT FUNDS OUTSIDE THE U.S.	SCHEDULE F, PART I, LINE 2 EMERSON COLLEGE AWARDS INSTITUTIONAL FINANCIAL ASSISTANCE PRIMARILY ON THE BASIS OF DEMONSTRATED FINANCIAL NEED. COLLEGE MONITORING OF THE FUNDS INCLUDES DIRECTLY CREDITING AWARDS TO STUDENT ACCOUNTS WHICH ASSURES THAT FUNDS ARE USED FOR THE EDUCATION PURPOSE INTENDED. ALL AID RECIPIENTS MUST MAINTAIN SATISFACTORY ACADEMIC PROGRESS AS OUTLINED IN THE EMERSON COLLEGE STUDENT HANDBOOK. STUDENTS RECEIVING FEDERAL AID MUST HAVE A MINIMUM OF A "C" (2.0) GRADE POINT AVERAGE BY THE END OF THEIR SECOND ACADEMIC YEAR. FINANCIAL AID RECIPIENTS MAY NOT BE IN DEFAULT ON ANY EDUCATION LOANS, OWE A REFUND ON ANY GRANT, OR DEMONSTRATE ANY UNWILLINGNESS TO REPAY AN EDUCATIONAL LOAN.
SCHEDULE F, PART I, LINE 3, COLUMN (F)	GRANTMAKING EXPENDITURES FOR SCHOLARSHIPS ARE REPORTED IN COLUMN(F) AT THEIR BOOK VALUE. AMOUNTS SHOWN IN COLUMN (F) FOR INVESTMENTS ARE REPORTED AT THEIR FAIR MARKET VALUE. EXPENDITURES FOR THE SEMESTER ABROAD CLASSES ARE ACCOUNTED FOR UNDER THE ACCRUAL METHOD OF ACCOUNTING.
FOREIGN FILING REQUIREMENTS	SCHEDULE F, PART IV THE COLLEGE HAS CERTAIN ALTERNATIVE INVESTMENTS THAT MAY MAKE TRANSFERS TO OR GENERATE OWNERSHIP INTERESTS IN FOREIGN CORPORATIONS OR PARTNERSHIPS. AS SUCH, SCHEDULE F PART IV REFLECTS THESE TRANSFERS AND INTERESTS. THE COLLEGE HAS REVIEWED THESE INVESTMENTS FOR ANY TRANSFERS OR INTERESTS THAT ARE REQUIRED TO BE FURTHER REPORTED ON FORMS 926, 5471, 8621, OR 8865.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	GOLF TOURNAMENT	Event1Nm
Gross Receipts Event1	$117,830	GrossReceiptsEvent1Amt
Charitable Contri Event1	$63,925	CharitableContriEvent1Amt
Gross Revenue Event1	$53,905	GrossRevenueEvent1Amt
Non Cash Prizes Event1	$1,225	NonCashPrizesEvent1Amt
Rent Facility Costs Event1	$17,536	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$10,788	FoodAndBeverageEvent1Amt
Other Direct Expenses Event1	$13,460	OtherDirectExpensesEvent1Amt
Event2	ALUMNI REUNION	Event2Nm
Gross Receipts Event2	$75,397	GrossReceiptsEvent2Amt
Charitable Contri Event2	$52,107	CharitableContriEvent2Amt
Gross Revenue Event2	$23,290	GrossRevenueEvent2Amt
Non Cash Prizes Event2	$2,047	NonCashPrizesEvent2Amt
Rent Facility Costs Event2	$9,480	RentFacilityCostsEvent2Amt
Food And Beverage Event2	$92,444	FoodAndBeverageEvent2Amt
Entertainment Event2	$2,190	EntertainmentEvent2Amt
Other Direct Expenses Event2	$54,315	OtherDirectExpensesEvent2Amt
Other Events Total	0	OtherEventsTotalCnt
Gross Receipts Total	$193,227	GrossReceiptsTotalAmt
Charitable Contributions Tot	$116,032	CharitableContributionsTotAmt
Gross Revenue Total Events	$77,195	GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events	$3,272	NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events	$27,016	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$103,232	FoodAndBeverageTotalEventsAmt
Entertainment Total Events	$2,190	EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events	$67,775	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$203,485	DirectExpenseSummaryEventsAmt
Net Income Summary	-$126,290	NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt	Valuation Method UsedValuationMethodUsedDesc
Emerson College Funded Scholarships	2517	$38,674,197	FMV
State Scholarships	214	$447,263	FMV

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	MONITOR THE USE OF GRANT FUNDS IN THE U.S.	FormAndLineReferenceDesc
Explanation	SCHEDULE I, PART I, LINE 2 EMERSON COLLEGE AWARDS INSTITUTIONAL FINANCIAL ASSISTANCE PRIMARILY ON THE BASIS OF DEMONSTRATED FINANCIAL NEED. COLLEGE MONITORING OF THE FUNDS INCLUDES DIRECTLY CREDITING AWARDS TO THE STUDENT ACCOUNTS WHICH ASSURES THAT FUNDS ARE USED FOR THE EDUCATION PURPOSE INTENDED. ALL AID RECIPIENTS MUST MAINTAIN SATISFACTORY ACADEMIC PROGRESS AS OUTLINED IN THE EMERSON COLLEGE STUDENT HANDBOOK. STUDENTS RECEIVING FEDERAL AID MUST HAVE A MINIMUM OF A "C" (2.0) GRADE POINT AVERAGE BY THE END OF THEIR SECOND ACADEMIC YEAR. FINANCIAL AID RECIPIENTS MAY NOT BE IN DEFAULT ON ANY EDUCATION LOANS, OWE A REFUND ON ANY GRANT, OR DEMONSTRATE ANY UNWILLINGNESS TO REPAY AN EDUCATIONAL LOAN.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	Yes (X)	FirstClassOrCharterTravelInd
Idemnification Gross Up Pmts	Yes (X)	IdemnificationGrossUpPmtsInd
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Personal Services	Yes (X)	PersonalServicesInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	Yes (true)	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
M Lee Pelton
President/Trustee	$643,224	$0	$0	$0	$158,491	$0	$23,850	$0	$120,655	$0	$946,220	$0	$0	$0
Michaele Whelan
Provost & VP for Academic Aff.	$269,901	$0	$0	$0	$1,352	$0	$23,850	$0	$8,529	$0	$303,632	$0	$0	$0
Christine Hughes
VP & Gen. Counsel and Clerk	$216,653	$0	$0	$0	$3,074	$0	$19,766	$0	$12,445	$0	$251,938	$0	$0	$0
Maureen Murphy
VP for Admin. and Finance	$326,746	$0	$0	$0	$4,926	$0	$23,850	$0	$29,951	$0	$385,473	$0	$0	$0
Ruthanne Madsen
VP for Enrollment Management	$205,209	$0	$0	$0	$445	$0	$18,954	$0	$2,550	$0	$227,158	$0	$0	$0
Arthur Mombourquette
Sr. Assoc. VP for Real Estate	$264,599	$0	$0	$0	$7,172	$0	$0	$0	$22,725	$0	$294,496	$0	$0	$0
Ronald Korvas
VP for Inst. Advancement	$176,846	$0	$0	$0	$97,365	$0	$16,275	$0	$14,461	$0	$304,947	$0	$0	$0
William Gilligan
VP for Information Technology	$245,652	$0	$0	$0	$6,761	$0	$29,631	$0	$4,353	$0	$286,397	$0	$0	$0
Keira McClain
Assist. VP for Indiv. Giving	$120,398	$0	$0	$0	$119,533	$0	$12,780	$0	$15,764	$0	$268,475	$0	$0	$0
Sylvia Spears
VP for Diversity and Inclusion	$223,807	$0	$0	$0	$3,247	$0	$20,745	$0	$21,819	$0	$269,618	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE J, PART I, LINE 1A	FIRST-CLASS TRAVEL THE COLLEGE WILL APPROVE FIRST CLASS TRAVEL FOR THE PRESIDENT AS APPROPRIATE TO CARRY OUT HIS DUTIES. TRAVEL FOR BUSINESS PURPOSES IS NOT INCLUDED IN TAXABLE WAGES. THE PRESIDENT HAS AUTHORITY TO APPROVE FIRST CLASS TRAVEL IF NECESSARY IN CERTAIN CIRCUMSTANCES FOR INDIVIDUALS LISTED IN SCHEDULE J, PART II. ONE OFFICER USED SUCH ACCOMODATIONS FOR BUSINESS PURPOSES DURING THE YEAR ENDED JUNE 30, 2017.
SCHEDULE J, PART I, LINE 1A	HOUSING AND PERSONAL SERVICES IN ACCORDANCE WITH COLLEGE POLICY AND INTERNAL REVENUE CODE SECTION 119, THE COLLEGE REQUIRES THE PRESIDENT TO LIVE IN A RESIDENCE OWNED BY THE COLLEGE AS A CONDITION OF EMPLOYMENT DURING HIS TENURE. THE PRESIDENTIAL RESIDENCE IS PROVIDED FOR THE CONVENIENCE OF THE COLLEGE AND EXTENSIVELY USED FOR BUSINESS OF THE COLLEGE. HOUSEKEEPING IS PROVIDED TO MAINTAIN THE APPEARANCE OF THE RESIDENCE FOR COLLEGE FUNCTIONS. THE VALUE OF THE PERSONAL USE OF THE HOME IS INCLUDED IN NON-TAXABLE BENEFITS REPORTED ON SCHEDULE J PART II COLUMN (D). THE VALUE OF THE HOME WAS BASED ON AN INDEPENDENT MARKET APPRAISAL.
SCHEDULE J, PART I, LINE 1A	TAX INDEMNIFICATION AND GROSS-UP PAYMENTS THE COLLEGE PROVIDED CERTAIN PAYMENTS TO EMPLOYEES REPORTED ON SCHEDULE J PART II THAT WERE GROSSED UP FOR TAX PURPOSES. THE BENEFIT WAS TREATED AS TAXABLE COMPENSATION AND REPORTED ON SCHEDULE J PART II COLUMN (B)(III).
SCHEDULE J, PART I, LINE 4A	SEVERANCE AGREEMENTS THE PRESIDENT'S EMPLOYMENT CONTRACT INCLUDES A SEVERANCE PROVISION THAT PROVIDES FOR THE LESSER OF TWO YEARS OF SALARY OR SALARY FOR THE REMAINDER OF HIS TERM. NO AMOUNTS WERE PAID UNDER THIS PROVISION DURING THE CALENDAR YEAR 2016. THE ASSISTANT VP FOR INDIVIDUAL GIVING RECEIVED A SEVERANCE PAYMENT OF $87,285 DURING CALENDAR YEAR 2016. THIS AMOUNT IN INCLUDED AS TAXABLE COMPENSATION REPORTED ON SCHEDULE J, PART II, COLUMN B(III).

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
MDFA-SERIES 2010 A
A	043431814	57583RY74	2010-06-24	$124,760,655	DORMS/CLASSROOMS/OFFICE/THEATER	false	false	false
CMFA SERIES 2011
B	201563466	13048TMZ3	2011-12-08	$55,463,072	LOS ANGELES BUILDING	false	false	false
MDFA Series 2015
C	043431814	57583U7J9	2015-05-14	$143,055,842	Construction of Dormitory & renova	false	false	false
MDFA Series 2016A
D	043431814	57584XD57	2016-12-06	$204,166,939	Renovation of Dorm	false	false	false

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Bond DefeasedBondDefeasedAmt	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Capitalized InterestCapitalizedInterestAmt	Refunding EscrowRefundingEscrowAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Credit EnhancementCreditEnhancementAmt	Working Capital ExpendituresWorkingCapitalExpendituresAmt	Capital ExpendituresCapitalExpendituresAmt	Other Spent ProceedsOtherSpentProceedsAmt	UnspentUnspentAmt	Substantial CompletionSubstantialCompletionYr	Current RefundingCurrentRefundingInd	Advance RefundingAdvanceRefundingInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd
A	$11,200,000	$0	$124,760,655	$0	$0	$0	$941,526	$0	$0	$109,067,272	$14,751,857	$0	2012	Yes (true)	false	Yes (true)	Yes (true)
B	$0	$0	$55,463,072	$0	$0	$0	$621,432	$0	$0	$54,841,640	$0	$0	2014	false	false	Yes (true)	Yes (true)
C	$0	$0	$143,055,842	$0	$0	$0	$892,053	$0	$0	$77,471,533	$64,692,256	$0		false	Yes (true)	Yes (true)	Yes (true)
D	$0	$0	$204,166,939	$0	$15,397,662	$0	$1,185,722	$0	$0	$182,083,555	$0	$5,500,000		false	false	Yes (true)	Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Any Research AgreementsAnyResearchAgreementsInd	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Remedial Action TakenRemedialActionTakenInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	false	false	false	false	false	false	false	Yes (true)
B	false	false	false	false	false	false	false	Yes (true)
C	false	false	false	false	false	false	false	Yes (true)
D	false	false	false	false	false	false	false	Yes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Business Name Line1GICProviderName/BusinessNameLine1Txt	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
0
A	false	false	false	Yes (true)	false	false	false	0	false	Yes (true)
0
B	false	false	false	Yes (true)	false	false	false	0	false	Yes (true)
0
C	false	false	false	Yes (true)	false	false	false	0	false	Yes (true)
0
D	false	Yes (true)	false	false	false	false	false	0	false	Yes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (true)
B	Yes (true)
C	Yes (true)
D	Yes (true)

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule K, Part I, Column F	BOND ISSUE A (SERIES 2010A) WAS ISSUED TO REFUND THE COLLEGE'S OUSTANDING 1999A SERIES DEBT. BOND ISSUE C (SERIES 2015) WAS ISSUED TO REFUND THE COLLEGE'S OUTSTANDING 2006 SERIES DEBT.
Schedule K, Part IV, Line 2c	FOR BOND ISSUE A (SERIES 2010), THE REBATE CALCULATION WAS PERFORMED as of December 31, 2014. FOR BOND ISSUE B (SERIES 2013), THE REBATE CALCULATION WAS PERFORMED as of JUNE 30, 2016. FOR BOND ISSUE C (SERIES 2015), THE REBATE CALCULATION WAS PERFORMED as of AUGUST 14, 2016.

Schedule L IRS990ScheduleL

Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp

Field	Value	IRS element (for citing)
Cash Grant	$40,032	CashGrantAmt
Type Of Assistance	SCHOLARSHIP	TypeOfAssistanceTxt
Assistance Purpose	MERIT	AssistancePurposeTxt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE L, PART III, LINE 1	FormAndLineReferenceDesc
Explanation	GRANTS BENEFITTING INTERESTED PERSONS THE COLLEGE GRANTED A MERIT SCHOLARSHIP TO ONE STUDENT WHO IS THE CHILD OF A CURRENT MEMBER OF THE BOARD OF TRUSTEES. THE COLLEGE ENSURED THE SCHOLARSHIP WAS AWARDED BASED ON MERIT TO THE ELIGIBLE STUDENT WHO MET THE REQUIRED ACADEMIC STANDING. THE TRUSTEE DOES NOT HAVE ANY INFLUENCE IN THE DECISION MAKING PROCESS FOR AWARDING SCHOLARSHIPS.	ExplanationTxt

Schedule M IRS990ScheduleM

Field	Value	IRS element (for citing)
Works Of Art		WorksOfArtGrp
Art Historical Treasures		ArtHistoricalTreasuresGrp
Art Fractional Interest		ArtFractionalInterestGrp
Books And Publications		BooksAndPublicationsGrp
Clothing And Household Goods		ClothingAndHouseholdGoodsGrp
Cars And Other Vehicles		CarsAndOtherVehiclesGrp
Boats And Planes		BoatsAndPlanesGrp
Intellectual Property		IntellectualPropertyGrp

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	9	ContributionCnt
Noncash Contributions Rpt F990	$436,047	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FAIR MARKET VALUE	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Securities Closely Held Stock		SecuritiesCloselyHeldStockGrp
Secur Prtnrshp Trust Intrsts		SecurPrtnrshpTrustIntrstsGrp
Securities Miscellaneous		SecuritiesMiscellaneousGrp
Qualified Contrib Hist Struct		QualifiedContribHistStructGrp
Qualified Contrib Other		QualifiedContribOtherGrp
Real Estate Residential		RealEstateResidentialGrp
Real Estate Commercial		RealEstateCommercialGrp
Real Estate Other		RealEstateOtherGrp
Collectibles		CollectiblesGrp
Food Inventory		FoodInventoryGrp
Drugs And Medical Supplies		DrugsAndMedicalSuppliesGrp
Taxidermy		TaxidermyGrp
Historical Artifacts		HistoricalArtifactsGrp
Scientific Specimens		ScientificSpecimensGrp
Archaeological Artifacts		ArchaeologicalArtifactsGrp
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (true)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, COLUMN (B)	FormAndLineReferenceDesc
Explanation	AMOUNTS IN COLUMN (B) REPRESENT THE NUMBER OF CONTRIBUTIONS RECEIVED.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
VOLUNTEERS	FORM 990, PART I, LINE 6 THE COLLEGE IDENTIFIED THE AREAS AND DEPARTMENTS THAT USE VOLUNTEERS DURING THE TAX YEAR. THESE DEPARTMENTS WERE ASKED TO ESTIMATE THE NUMBER OF VOLUNTEERS USED FOR THE VARIOUS PROGRAMS. THE TYPES OF SERVICES PROVIDED BY THESE VOLUNTEERS INCLUDE PHONE-A-THONS, ORIENTATION, CAMPUS TOUR GUIDES, AND INFORMATION SESSIONS. THE NUMBER DOES NOT INCLUDE EMPLOYEES.
MISSION (CONTINUED)	FORM 990, PART III, LINE 1 THE COLLEGE IS ORGANIZED INTO TWO SCHOOLS, EACH OF WHICH OFFERS BOTH UNDERGRADUATE AND GRADUATE DEGREE PROGRAMS: THE SCHOOL OF THE ARTS AND THE SCHOOL OF COMMUNICATION. IN ADDITION TO ITS BOSTON, MASSACHUSETTS LOCATION, THE COLLEGE MAINTAINS CAMPUSES IN LOS ANGELES, CALIFORNIA AND KASTEEL WELL, THE NETHERLANDS.
EXECUTIVE COMMITTEE	FORM 990, PART VI, SECTION A, LINE 1A The Bylaws delegates general supervision of the administration and property of the College to an Executive Committee in between meetings of the Board of Trustees. The Executive Committee consists of the officers of the board, the president, and a trustee elected by the chair. In addition to general supervision between board meetings, the Executive Committee has authority to approve the appointment of Vice Presidents and Deans of Schools proposed by the President of the College; exercise general oversight over human resources policies; and appoint Acting Treasurer and/or Acting Secretary until the next Annual Meeting. BUSINESS RELATIONSHIPS FORM 990, PART VI, SECTION A, LINE 2 DURING THE FISCAL YEAR ENDED JUNE 30, 2017, TRUSTEES VINCENT J. DI BONA AND GARY GROSSMAN HAD A BUSINESS RELATIONSHIP.
FORM 990 REVIEW PROCESS	FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM WITH INFORMATION PROVIDED BY MANAGEMENT. A DRAFT FORM 990 IS GIVEN TO THE AUDIT COMMITTEE FOR THEIR REVIEW. DURING THIS REVIEW, QUESTIONS REGARDING THE DRAFT FORM 990 ARE ANSWERED BY MANAGEMENT. CHANGES ARE MADE IF APPROPRIATE. THE FORM 990 IS THEN PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY BY WAY OF A SECURE, PASSWORD PROTECTED WEBSITE ON WHICH THE ENTIRE FORM 990 AND ALL REQUIRED SCHEDULES ARE AVAILABLE FOR REVIEW. ALL TRUSTEES ARE ASKED TO REVIEW THE FILING AND FORWARD ANY COMMENTS TO MANAGEMENT FOR CONSIDERATION AND DISCUSSION, IF NECESSARY, WITH THE INDEPENDENT TAX RETURN PREPARER. AT THE END OF THE REVIEW PERIOD, THE FINAL RETURN, AS IT WILL BE FILED WITH THE IRS, IS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY PRIOR TO FILING.
CONFLICT OF INTEREST POLICY	FORM 990, PART VI, SECTION B, LINE 12C THE BY-LAWS OF THE BOARD OF TRUSTEES CONTAIN A WRITTEN CONFLICT OF INTEREST POLICY. OFFICERS AND MEMBERS OF THE BOARD ANNUALLY ACKNOWLEDGE RECEIPT OF, AND FAMILIARITY WITH, THE POLICY. WHEN AN INDIVIDUAL DISCLOSES A POSSIBLE CONFLICT OF INTEREST, OR WHEN A POSSIBLE CONFLICT IS OTHERWISE IDENTIFIED, IT IS REFERRED TO THE PRESIDENT OF THE COLLEGE AND THE CHAIR OF THE BOARD OF TRUSTEES. THE CHAIR REVIEWS THE POSSIBLE CONFLICT OF INTEREST AND, IF WARRANTED, SELECTS AN AD HOC COMMITTEE TO REVIEW THE POSSIBLE CONFLICT OF INTEREST. THE PRESIDENT AND THE VICE PRESIDENT AND GENERAL COUNSEL OF THE COLLEGE PREPARE A MEMORANDUM DESCRIBING THE POTENTIAL CONFLICT OF INTEREST THAT IS SENT TO THE MEMBERS OF THE AD HOC COMMITTEE. THE MEMBERS OF THE AD HOC COMMITTEE MEET AND DETERMINE WHETHER TO PERMIT THE POTENTIAL CONFLICT OF INTEREST. IF THE TRUSTEE HAS A CONFLICT, THEY MUST RECUSE THEMSELVES FROM ANY COMMITTEES TASKED WITH MAKING A DECISION ON THE TOPIC WHERE THEY HAVE A CONFLICT.
COMPENSATION REVIEW	FORM 990, PART VI, SECTION B, LINES 15A AND 15B EVERY YEAR, THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS COMPENSATION PAID TO ALL OFFICERS AND KEY EMPLOYEES TO ENSURE THAT SAID EMPLOYEES ARE COMPENSATED REASONABLY. ADDITIONALLY, EVERY OTHER YEAR, THE COLLEGE PERFORMS AN IN-DEPTH COMPENSATION REVIEW OF ITS OFFICERS AND KEY EMPLOYEES WITH THE ASSISTANCE OF AN INDEPENDENT OUTSIDE COMPENSATION CONSULTANT. IN EITHER CASE, IF NECESSARY, THE COLLEGE REVISES THE COMPENSATION PAID. AS PART OF THE VICE PRESIDENT COMPENSATION REVIEW, INDEPENDENT OUTSIDE COMPENSATION CONSULTANTS WORK WITH THE PRESIDENT AND CONSIDER THE RESPONSIBILITIES OF EACH POSITION, THE JOB PERFORMANCE OF EACH VICE PRESIDENT, THE FINANCIAL HEALTH OF THE COLLEGE AND COMPREHENSIVE COMPARABLE DATA. WITH THIS INFORMATION, INDEPENDENT OUTSIDE COMPENSATION CONSULTANTS MAKE A RECOMMENDATION FOR THE VICE PRESIDENT'S COMPENSATION WHICH IS THEN SHARED WITH THE PRESIDENT FOR APPROVAL, AND FINALLY WITH THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES FOR THEIR FINAL APPROVAL. THE PRESIDENT'S COMPENSATION IS DETERMINED ON A CONTRACTUAL BASIS. IN DETERMINING THE PRESIDENT'S COMPENSATION, AN INDEPENDENT OUTSIDE COMPENSATION CONSULTANT CONSIDERS COMPARABLE DATA FOR SIMILAR INSTITUTIONS, THE RESPONSIBILITIES OF THE POSITION, THE COLLEGE'S NEEDS AND EXPECTATIONS WITH RESPECT TO THE POSITION, AND THE FINANCIAL HEALTH OF THE COLLEGE. WITH THIS INFORMATION, THE INDEPENDENT OUTSIDE COMPENSATION CONSULTANT MAKES A RECOMMENDATION WHICH IS FORMALLY APPROVED BY THE BOARD OF TRUSTEES. THE PRESIDENT SIGNED A NEW CONTRACT IN FISCAL 2017, THE TERMS OF WHICH WERE DETERMINED AS NOTED ABOVE. THE ABOVE PROCESS, INCLUDING IDENTIFICATION OF THE BOARD MEMBERS WHO WERE PRESENT AND APPROVED THE COMPENSATION, WAS DOCUMENTED IN THE MEETING MINUTES OF THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES AND THE FULL BOARD OF TRUSTEES, RESPECTIVELY. THESE MINUTES ARE THEN APPROVED AT THE NEXT MEETING OF THE RESPECTIVE GROUPS. AS DESCRIBED, THE COMPENSATION PROCEDURES OF THE COLLEGE MET THE REQUIREMENTS OF THE REBUTTABLE PRESUMPTION OF REASONABLENESS.
PUBLIC INSPECTION	FORM 990, PART VI, SECTION C, LINE 19 EMERSON COLLEGE MAKES AVAILABLE FORM 990 ON ITS WEBSITE, AND FORM 990-T UPON REQUEST. DURING THE YEAR, THE COLLEGE RECEIVES REGULAR REQUESTS FOR THE TAX DOCUMENTS AND THESE REQUESTS ARE NORMALLY FULFILLED WITHIN A DAY. THE COLLEGE MAKES AVAILABLE ITS GOVERNING DOCUMENTS (BY-LAWS), CONFLICT OF INTEREST POLICY AND ITS FINANCIAL STATEMENTS ON THE COLLEGE'S WEBSITE.