2018-04-07T13:50:17-05:00 2017-05-31 161131146 BONADIO & CO LLP 171 SULLYS TRAIL SUITE 201 PITTSFORD NY 14534 990 2016-06-01 160743045 HOUGHTON COLLEGE HOUG 5855679312 1 WILLARD AVENUE HOUGHTON NY 14744 DALE WRIGHT CFO 5855679312 2018-04-03 1 JEAN CLOSE P01346943 5853811000 4.14.157.194 2018-04-03 13:24:16 ED P F810F9FE0C4C4DAD171A8C8E72DF89C05E51BF9A 226600D17EB1AD1FA0DB4D51F06232CD58F1326B 2016 2021-01-29 14:40:06Z DR SHIRLEY MULLEN 1 WILLARD AVENUE HOUGHTON NY 14744 46576724 0 X WWW.HOUGHTON.EDU X 1883 NY HOUGHTON COLLEGE PROVIDES AN ACADEMICALLY CHALLENGING, CHRIST-CENTERED EDUCATION IN THE LIBERAL ARTS AND SCIENCES TO STUDENTS FROM DIVERSE TRADITIONS AND ECONOMIC BACKGROUNDS AND EQUIPS THEM TO LEAD AND LABOR AS SCHOLAR-SERVANTS IN A CHANGING WORLD. 32 30 1397 89 35410 17216 4392190 5750437 36623239 38285280 1317624 1347471 629155 715259 42962208 46098447 13051150 14404838 0 0 15842871 15577356 0 0 959333 16951565 16588432 45845586 46570626 -2883378 -472179 106119998 111154884 33286629 32572236 72833369 78582648 HOUGHTON COLLEGE PROVIDES AN ACADEMICALLY CHALLENGING, CHRIST-CENTERED, EDUCATION IN THE LIBERAL ARTS AND SCIENCES TO STUDENTS FROM DIVERSE TRADITIONS AND ECONOMIC BACKGROUNDS AND EQUIPS THEM TO LEAD AND LABOR AS SCHOLAR-SERVANTS IN A CHANGING WORLD. 0 0 24639841 14404838 29948663 INSTRUCTION-FACULTY SALARIES, SCHOLARSHIPS, FINANCIAL AID AND OTHER COSTS FOR INSTRUCTION. 5661545 0 9016466 AUXILIARY ENTERPRISES-STUDENT HOUSING, FOOD SERVICES, CAMPUS STORE, AND OTHER. 8411165 0 0 STUDENT SERVICES-STUDENT LIFE, ATHLETICS, ADMISSIONS, AND OTHER STUDENT SERVICES. 2232744 2232744 40945295 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 0 0 1 1 1 1 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 X 1704 0 1 1397 1 1 1 1 TZ CJ UK 0 0 0 0 0 0 0 1 0 X 32 30 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X DANAE FORREST 5855679312 1 WILLARD AVE HOUGHTON NY 14744 DAVID BABB TRUSTEE 1.00 X 0 0 0 GARY BAHLER TRUSTEE 1.00 X 0 0 0 EVELYN BARNETT TRUSTEE 1.00 X 0 0 0 KEVIN BATMAN TRUSTEE 1.00 40.00 X 0 116763 16957 ROBERT DAVIDSON TRUSTEE 1.00 X 0 0 0 JOHN GILLETTE TRUSTEE 1.00 X 0 0 0 ANTHONY GRAHAM TRUSTEE 1.00 X 0 0 0 STANLEY HOOVER TRUSTEE 1.00 X 0 0 0 DAVID IRWIN TRUSTEE 1.00 X 0 0 0 JOSEPH JENNINGS SECRETARY 1.00 X 0 0 0 WILLIAM A JONES TRUSTEE 1.00 X 0 0 0 RAY KALTENBAUGH TRUSTEE 1.00 X 0 0 0 KEVIN KNOWLTON TRUSTEE 1.00 X 0 0 0 GARY LARDER TRUSTEE 1.00 X 0 0 0 JOHN LEE CHAIR 1.00 X X 0 0 0 J ANTHONY LLOYD TRUSTEE 1.00 X 0 0 0 C DAVID MARKLE TRUSTEE 1.00 X 0 0 0 GREG MCCLAIN TRUSTEE 1.00 X 0 0 0 SHIRLEY MULLEN PRESIDENT 40.00 X X 215954 0 10696 HARRIETT OLSON TRUSTEE 1.00 X 0 0 0 BRENT RUSSETT TRUSTEE 1.00 X 0 0 0 CLIFTON SEAMAN TRUSTEE 1.00 X 0 0 0 TERRY SLYE VICE CHAIR 1.00 X X 0 0 0 DAVID WHITE ASSISTANT SECRETARY 1.00 X X 0 0 0 RUTH WOODWORTH TRUSTEE 1.00 X 0 0 0 JAMES ECKERT TRUSTEE 1.00 X 0 0 0 JOANNE BARNES TRUSTEE 1.00 X 0 0 0 DEBRA CANFIELD TRUSTEE 1.00 X 0 0 0 OMAR HAEDO TRUSTEE 1.00 X 0 0 0 JENNIFER MCNIVEN TRUSTEE 1.00 X 0 0 0 MATTHEW PICKERING TRUSTEE 1.00 X 0 0 0 ISAAC SMITH TRUSTEE 1.00 X 0 0 0 DAVID SMITH CFO(THROUGH 9/25/16) 40.00 X 7304 0 9308 VINCENT MORRIS CFO (EFFECTIVE 9/26/16) 40.00 X 41069 0 5133 ROBERT POOL VP FOR STUDENT LIFE 40.00 X 105897 0 14071 370224 116763 56165 2 0 1 0 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 CUSTODIAL, MAINTENANCE, AND FOOD SERVICE 3986355 CAPITAL EDUCATION 1650 TYSONS BLVD STE 630 MCLEON VA 22102 PROVIDED ONLINE SERVICES 275878 CYCAZ LLC 2732 TRANSIT ROAD WEST SENECA NY 14224 REAL ESTATE LEASE 222000 ARRIC CORPORATION 5033 TRANSIT RD DEPEW NY 14043 ASBESTOS ABATEMENT 188145 BASEMETRICS INC 1108-110 BOTELER STREET OTTAWA ONTARIO K1N8W8 CA CONSULTING SERVICES 146565 7 1286872 259437 4204128 405477 5750437 TUITION AND FEES 611600 29407132 29407132 AUXILIARY ENTERPRISES 611710 8878148 8842738 35410 38285280 1354283 1354283 2200 9012 -6812 -6812 -6812 642993 469265 173728 173728 MISCELLANEOUS 611710 541531 541531 541531 46098447 38965129 35410 1347471 14404838 14404838 359159 287327 71832 11328813 8823585 2014229 490999 228338 172132 47442 8764 2896978 2186861 580517 129600 764068 552595 177132 34341 58305 58305 80550 80550 3211595 1113221 2042529 55845 196704 194541 2163 914115 506427 352950 54738 315134 168571 146563 965 965 2629631 903241 1726390 873111 783425 40395 49291 86250 38731 46585 934 1139331 1081522 57809 3169379 2888725 277904 2750 259545 25731 233814 FOOD 2248372 2240009 8363 MISCELLANEOUS 686953 399860 259349 27744 SPECIAL PROGRAMS AND PR 537857 463186 74671 AUXILIARY SERVICES 180635 180635 3816494 -3848989 32495 46570626 40945295 4665998 959333 3324181 3999283 25356 5265 1538626 1646258 2015461 1985266 262340 198827 719645 640412 90257819 46396548 45940154 43861271 46362544 53370140 676855 2511 40740 12472 5214096 5433179 106119998 111154884 2583226 2516779 563875 555893 71667 83311 30067861 29416253 33286629 32572236 X 24402547 22939433 12414450 18969454 36016372 36673761 72833369 78582648 106119998 111154884 X -472179 6248670 -27212 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 45789945 610627 7273023 2768515 50905080 46414117 747877 1326233 2698282 45789945 45486705 734837 2308138 2115563 46414117 42524099 929583 4061718 -2028695 45486705 37500578 1076365 5489630 -1542474 42524099 0.01000 0.72320 0.26680 1 0 958032 958032 69182794 33617715 35565079 12439270 9283200 3156070 7677723 3495633 4182090 43861271 FUNDS HELD ON BEHALF OF OTHERS 2087322 OBLIGATIONS UNDER SPLIT INTEREST AGREEMENTS 2743663 CONDITIONAL ASSET RETIREMENT OBLIGATION 748185 SECURED NOTE PAYABLE TO RELATED ORGANIZATION 23837083 29416253 38384332 6248670 -14432050 -8183380 46567712 -469265 -469265 46098447 32635053 469265 469265 32165788 14404838 14404838 46570626 PART III, LINE 1A: COLLECTION ITEMS IN THE HOUGHTON COLLEGE ART COLLECTION ARE HELD FOR PUBLIC EXHIBITION, EDUCATION, OR RESEARCH IN FURTHERANCE OF PUBLIC SERVICE AND ARE NOT CAPITALIZED. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE CONSOLIDATED STATEMENT OF ACTIVITIES. ALL PROCEEDS FROM THE SALE OF COLLECTION ITEMS ARE USED TO ACQUIRE OTHER ITEMS FOR THE COLLECTION. PART V, LINE 4: DEPARTMENTAL PROJECTS, SCHOLARSHIPS TO STUDENTS AND STUDENT LOANS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS -14,404,838. CHANGE IN BENEFICIAL INT. IN NET ASSETS OF WILLARD J. HOUGHTON FOUNDATION -4,410. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -22,802. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -469,265. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 469,265. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS 14,404,838. 1 0 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE COLLEGE PUBLICIZES THE NONDISCRIMINATORY POLICY DURING OUR REGISTRATION PERIOD ON OUR APPLICATION FOR ADMISSION, IN OUR COLLEGE CATOLOG, IN SEVERAL PLACES ON THE COLLEGE WEBSITE AT WWW.HOUGHTON.EDU AND IN OUR STUDENT GUIDE FOR ENROLLING STUDENTS. COLLEGE MEDIA RECRUITMENT EFFORTS ARE PRIMARILY ELECTRONIC AND AS SUCH, POINT PRESPECTIVE STUDENTS TO THE COLLEGE WEB SITE WHERE THIS POLICY IS NOTED SEVERAL TIMES. SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES MULTIPLE FEDERAL AWARDS FROM THE DEPARTMENT OF EDUCATION IN THE FORM OF STUDENT FINANCIAL AID. THIS INCLUDES GRANT PROGRAMS AS WELL AS GOVERNMENT LOANS FOR STUDENTS TO TAKE OUT TOWARDS THE COST OF ATTENDENCE. 1 EUROPE 0 6 PROGRAM SERVICES VARIOUS SEMESTER LONG ACADEMIC COURSES AND 3 WEEK TRAVEL COURSES 230991 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES SEMESTER LONG ACADEMIC COURSES 13200 CENTRAL AMERICA 0 2 PROGRAM SERVICES 3 WEEK ACADEMIC TRAVEL COURSE 44357 EAST AFRICA 1 0 PROGRAM SERVICES SEMESTER LONG ACADEMIC COURSES 26075 WEST AFRICA 0 1 PROGRAM SERVICES 3 WEEK ACADEMIC TRAVEL COURSE 12162 1 9 0 0 1 9 326785 0 326785 FINANCIAL AID EUROPE (INCLUDING ICELAND & GREENLAND) 19 201925 CREDIT TO STUDENT ACCOUNT 1 0 0 1 0 0 PART I, LINE 2: A FILE IS CREATED FOR EACH GRANTEE. WE DETERMINE EACH STUDENT'S DEMONSTRATED FINANCIAL NEED BASED ON THEIR COST OF ATTENDANCE MINUS EXPECTED FAMILY CONTRIBUTION ACCORDING TO THE INSTITUTIONAL STUDENT INFORMATION RECORD FROM THE FEDERAL PROCESSOR. WE ATTEMPT TO MEET EACH STUDENT'S DEMONSTRATED NEED WITH A COMBINATION OF MERIT-BASED SCHOLARSHIPS, NEED-BASED GRANTS, FEDERAL COLLEGE WORK-STUDY, AND STUDENT LOANS. FINANCIAL AID MAY BE AWARDED FROM FEDERAL, STATE, INSTITUTIONAL, AND PRIVATE SOURCES. WE MONITOR AND MAINTAIN COMPLIANCE WITH ALL FEDERAL, STATE, AND INSTITUTIONAL FINANCIAL AID POLICIES AND PROCEDURES. IN ADDITION, THE COLLEGE MONITORS AND MAINTAINS SEPARATE FUND ACCOUNTS FOR EACH AWARD CATEGORY AND PROVIDES THE NECESSARY REPORTS TO THE FEDERAL AND STATE AGENCIES. X X X X X 1 BENTZ WHALEY FLESSNER INC 7251 OHMS LANE MINNEAPOLIS MN 55439 CONSULTED ON CAPITAL CAMPAIGN 0 0 17415 -17415 17415 -17415 NY 1 ENDOWED GRANTS AND SCHOLARSHIPS 306 1184620 MERIT BASED SCHOLARSHIPS 581 4887107 NEED BASED GRANTS AND SCHOLARSHIPS 844 7254071 FEDERAL SEOG GRANTS 68 65325 SPECIAL CATEGORY GRANTS AND SCHOLARSHIPS 414 1013715 PART 1, LINE 2 A FILE IS CREATED FOR EACH GRANTEE. WE DETERMINE EACH STUDENT'S DEMONSTRATED FINANCIAL NEED BASED ON THEIR COST OF ATTENDANCE MINUS EXPECTED FAMILY CONTRIBUTION ACCORDING TO THE INSTITUTIONAL STUDENT INFORMATION RECORD FROM THE FEDERAL PROCESSOR. WE ATTEMPT TO MEET EACH STUDENT'S DEMONSTRATED NEED WITH A COMBINATION OF MERIT-BASED SCHOLARSHIPS, NEED-BASED GRANTS, FEDERAL COLLEGE WORK-STUDY, AND STUDENT LOANS. FINANCIAL AID MAY BE AWARDED FROM FEDERAL, STATE, INSTITUTIONAL, AND PRIVATE SOURCES. WE MONITOR AND MAINTAIN COMPLIANCE WITH ALL FEDERAL, STATE, AND INSTITUTIONAL FINANCIAL AID POLICIES AND PROCEDURES. IN ADDITION, THE COLLEGE MONITORS AND MAINTAINS SEPARATE FUND ACCOUNTS FOR EACH AWARD CATEGORY AND PROVIDES THE NECESSARY REPORTS TO THE FEDERAL AND STATE AGENCIES. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 SHIRLEY MULLEN PRESIDENT 215954 0 0 0 0 0 6221 0 4475 0 226650 0 0 0 X 1 1 QUALIFIED APPRAISER X 1 16500 QUALIFIED APPRAISER X 11 348113 AVG. HI/LOW DATE RECEIVE X HORSE 1 30000 QUALIFIED APPRAISER X PIANO 1 10000 QUALIFIED APPRAISER X EQUESTRIAN PROGRAM SUPPLIES 2 863 QUALIFIED APPRAISER 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PROVIDED IN DRAFT FORMAT TO THE AUDIT COMMITTEE FOR REVIEW. UPON APPROVAL, IT IS SUBMITTED WITH A RECOMMENDATION OF APPROVAL TO THE BOARD OF TRUSTEES WITH A PERIOD FOR PROVIDING COMMENTS, EDITS AND CORRECTIONS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE MEMBERS OF THE BOARD OF TRUSTEES AND SENIOR ADMINISTRATORS COMPLETE AND SIGN A FORM DISCLOSING ANY CONFLICT OF INTEREST. IF THERE IS A CONFLICT OF INTEREST ON A MATTER UNDER CONSIDERATION AT A BOARD MEETING, THE TRUSTEE IS NOT ALLOWED TO VOTE ON THE MATTER. THE MINUTES OF THE MEETING WILL DOCUMENT THAT THE TRUSTEE HAVING THE CONFLICT OF INTEREST ABSTAINED FROM VOTING. FOR PERIODS IN WHICH THERE ARE NO CIRCUMSTANCES THAT CONSTITUTE A CONFLICT OF INTEREST THE MINUTES WILL STATE AS SUCH. FORM 990, PART VI, SECTION B, LINE 15 FOR THE DETERMINATION OF COMPENSATION OF THE COLLEGE'S PRESIDENT, ALL MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD AS WELL AS THE FULL BOARD (SAVE THE PRESIDENT, WHO WOULD NOT BE PRESENT AT THESE DELIBERATIONS) WOULD BE INDEPENDENT TRUSTEES, I.E. THEY ARE NOT EMPLOYEES OF THE COLLEGE, NOR MARRIED TO EMPLOYEES, AND NONE OF THEM HAVE BUSINESS RELATIONSHIPS WITH THE COLLEGE THAT AFFECTS THEIR INDEPENDENCE. THE PROCESS IS AS FOLLOWS: 1. COMPARATIVE EXECUTIVE COMPENSATION DATA IS GATHERED FROM SEVERAL SOURCES: GUIDESTAR, COALITION OF CHRISTIAN COLLEGES AND UNIVERSITIES, BENTZ, WHALEY, FLESSNER (CONSULTING FIRM) AND NEW YORK STATE PRIVATE COLLEGES. 2. THE BOARD EXECUTIVE COMMITTEE (EXCLUDING THE PRESIDENT) REVIEWS THE COMPARATIVE COMPENSATION DATA AND MAKES A CONTRACT RECOMMENDATION TO THE FULL BOARD. 3. THE FULL BOARD MEETS IN EXECUTIVE SESSION (EXCLUDING THE PRESIDENT) TO DISCUSS THE RECOMMENDED CONTRACT AND VOTES ON THE FINAL CONTRACT, WHICH INCLUDES STATED COMPENSATION. DOCUMENTATION OF FULL BOARD APPROVAL OF THE RECOMMENDATION APPEARS IN THE BOARD MINUTES. FOR DETERMINATION OF COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES, COMPARISON SALARY DATA IS PROVIDED DIRECTLY TO THE PRESIDENT BY THE HUMAN RESOURCES OFFICE. THE PRESIDENT THEN AUTHORIZES A CERTAIN SALARY BASED ON BOTH EXTERNAL COMPARISON AND INTERNAL COMPARISON WITH OTHER VICE PRESIDENTS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INT. IN NET ASSETS OF WILLARD J. HOUGHTON FOUNDATION -4,410. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -22,802. PROVISION FOR BAD DEBTS 0. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. WILLARD J HOUGHTON FOUNDATION 1 WILLARD AVE HOUGHTON NY 14744 222325519 SUPPORT OF COMMUNITY NY 501(C)(3) LINE 12A, I HOUGHTON COLLEGE 1 HOUGHTON ACADEMY 9790 THAYER ST HOUGHTON NY 14744 160838072 SECONDARY EDUCATION NY 501(C)(3) LINE 2 HOUGHTON COLLEGE 0 THE WESLEYAN INVESTMENT FUND INC PO BOX 7250 13300 OLIO RD FISHERS IN 46037 351775757 CHURCH LENDING INSTITUTION IN 501(C)(3) LINE 1 THE WESLEYAN CHURCH CORPORATION 0 THE WESLEYAN CHURCH CORPORATION 13300 OLIO RD FISHERS IN 46037 351148762 CHURCH IN 501(C)(3) LINE 1 N/A 0 0 0 1 1 1 0 0 0 0 0 1 0 0 1 1 0 1 0 0 WILLARD J HOUGHTON FOUNDATION D 600000 OUTSTANDING LOAN PRINCIPAL