DOWLING COLLEGE: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- DOWLING COLLEGE (EIN 11-2157078)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2018-02-09
- IRS object ID
- 201830409349300413
- Schema version
- 2015v3.0
- 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 G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-02-09T09:07:03-06:00 | ReturnTs |
| Tax Period End | 2016-06-30 | 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 | 2015-07-01 | 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 | chief restructuring officer | PersonTitleTxt |
| Phone | 2126580301 | PhoneNum |
| Signature | 2018-02-08 | 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| 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 | $51,186,951 | 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 is an independent comprehensive educational institution in the liberal arts tradition whose mission is 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 foster an open and supportive learning environment that is 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 recognize learning as a lifetime endeavor, particularly as it relates to globalization. The College upholds 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 | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 550 | TotalEmployeeCnt |
| Total Volunteers | 8 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,523,194 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,351,261 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $54,152,826 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $48,937,244 | CYProgramServiceRevenueAmt |
| PY Investment Income | $262,425 | PYInvestmentIncomeAmt |
| CY Investment Income | $41,664 | CYInvestmentIncomeAmt |
| PY Other Revenue | $145,961 | PYOtherRevenueAmt |
| CY Other Revenue | $694,886 | CYOtherRevenueAmt |
| PY Total Revenue | $56,084,406 | PYTotalRevenueAmt |
| CY Total Revenue | $51,025,055 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $18,059,800 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $18,417,312 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $25,503,484 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $17,543,112 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $3,192 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $20,070,082 | PYOtherExpensesAmt |
| CY Other Expenses | $19,263,005 | CYOtherExpensesAmt |
| PY Total Expenses | $63,633,366 | PYTotalExpensesAmt |
| CY Total Expenses | $55,223,429 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$7,548,960 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$4,198,374 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $74,194,696 | TotalAssetsBOYAmt |
| Total Assets EOY | $67,750,845 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $66,048,390 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $63,866,130 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,146,306 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,884,715 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | See Schedule O | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $37,963,014 | ExpenseAmt |
| Grant | $18,417,312 | GrantAmt |
| Revenue | $44,972,150 | RevenueAmt |
| Desc | Instructional and academic support related directly to the educational process of the College. The College serves undergraduate, graduate, & postgraduate students. The College grants degrees and certifications to students through programs offered by its schools of Arts & Sciences, Business, Education, and Aviation. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,959,358 | ExpenseAmt |
| Revenue | $3,965,094 | RevenueAmt |
| Desc | Auxiliary Enterprises-funds expended for furnishing living quarters and meal plans to students. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,667,630 | ExpenseAmt |
| Desc | Student Services- funds expended for activities which contribute to the student's emotional and physical well-being and to their intellectual, cultural, and social development outside the formal instructional program. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $47,590,002 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | 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 | Yes (1) | 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 | 35 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 550 | 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 | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| 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 | 9 | 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 | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | 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 (18 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 | |
| Joseph K Posillico | ||||||||
| secretary | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Patricia M Blake | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| myrka gonzalez | ||||||||
| trustee to 8/31/2015 | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| jack o'connor | ||||||||
| trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Dennis O'Doherty | ||||||||
| trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ronald parr | ||||||||
| trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Deborah richmond | ||||||||
| Trustee to 11/24/2015 | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| John Racanelli | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Albert Inserra | ||||||||
| President | 40.00 | 0.00 | Yes (X) | Yes (X) | $275,192 | $0 | $0 | |
| Ralph S Cerullo | ||||||||
| CFO & treasurer | 40.00 | 0.00 | Yes (X) | $244,089 | $0 | $486 | ||
| Anna Dimola | ||||||||
| HR/Secretary | 40.00 | 0.00 | Yes (X) | $91,748 | $0 | $11,064 | ||
| RICHARD WILKENS | ||||||||
| professor/provost | 40.00 | 0.00 | $186,923 | $0 | $27,668 | Yes (X) | ||
| Leo Giglio | ||||||||
| professor | 40.00 | 0.00 | $177,962 | $0 | $27,668 | Yes (X) | ||
| bruce haller | ||||||||
| professor | 40.00 | 0.00 | $176,098 | $0 | $0 | Yes (X) | ||
| robert manley | ||||||||
| professor | 40.00 | 0.00 | $161,145 | $0 | $0 | Yes (X) | ||
| Susan Blieberg-Seperso | ||||||||
| professor | 40.00 | 0.00 | $160,624 | $0 | $11,064 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,473,781 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $77,950 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 37 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | 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 |
|---|---|---|---|---|---|
| arrow security | |||||
| 300 w main st | smithtown | NY | 11787 | security | $2,168,266 |
| CULINART INC | |||||
| PO BOX 4738 | HOUSTON | TX | 772104738 | FOOD SERVICE | $919,637 |
| Cohn Reznick LLP | |||||
| 4 Becker Farm Road | roseland | NJ | 07068 | ACCOUNTING | $664,801 |
| Cigna Administration | |||||
| 900 cottage grove road | bloomfield | CT | 06002 | claims review | $657,840 |
| WCBS AMFM WINS AM WWFS FM | |||||
| 345 hudson st 10th floor | new york | NY | 10014 | ADVERTISING | $437,279 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 41 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $10,000 | FundraisingAmt |
| Government Grants | $1,022,863 | GovernmentGrantsAmt |
| All Other Contributions | $318,398 | AllOtherContributionsAmt |
| Total Contributions | $1,351,261 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition & Fees | 611600 | $44,972,150 | $44,972,150 |
| Auxiliary Enterprises | 531110 | $3,965,094 | $3,965,094 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $48,937,244 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $41,664 | TotalRevenueColumnAmt |
| Exclusion | $41,664 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $392,456 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $130,214 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $262,242 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $262,242 | TotalRevenueColumnAmt |
| Exclusion | $262,242 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $17,500 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $10,000 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $31,682 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$14,182 | TotalRevenueColumnAmt |
| Exclusion | -$14,182 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| Other Revenue | 900099 | $263,900 | $263,900 |
| Athletic Rental Income | 900099 | $111,708 | $111,708 |
| Athletic Tournament Income | 900099 | $52,330 | $52,330 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,888 | TotalRevenueColumnAmt |
| Exclusion | $18,888 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $446,826 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $51,025,055 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $48,937,244 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $736,550 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,417,312 | TotalAmt |
| Program Services | $18,417,312 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $463,831 | TotalAmt |
| Management And General | $463,831 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,972,184 | TotalAmt |
| Program Services | $12,663,733 | ProgramServicesAmt |
| Management And General | $308,451 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,149,052 | TotalAmt |
| Program Services | $2,741,087 | ProgramServicesAmt |
| Management And General | $407,965 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $958,045 | TotalAmt |
| Program Services | $876,883 | ProgramServicesAmt |
| Management And General | $81,162 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,057 | TotalAmt |
| Management And General | $18,057 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $440,011 | TotalAmt |
| Program Services | $34,294 | ProgramServicesAmt |
| Management And General | $405,717 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,945 | TotalAmt |
| Management And General | $184,945 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $943,619 | TotalAmt |
| Program Services | $826,640 | ProgramServicesAmt |
| Management And General | $116,979 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $490,347 | TotalAmt |
| Program Services | $151,835 | ProgramServicesAmt |
| Management And General | $338,512 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $681,458 | TotalAmt |
| Program Services | $514,494 | ProgramServicesAmt |
| Management And General | $166,964 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,600,848 | TotalAmt |
| Program Services | $333,055 | ProgramServicesAmt |
| Management And General | $1,267,793 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $259 | TotalAmt |
| Program Services | $259 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,602,239 | TotalAmt |
| Program Services | $2,447,595 | ProgramServicesAmt |
| Management And General | $154,644 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,371 | TotalAmt |
| Program Services | $72,247 | ProgramServicesAmt |
| Management And General | $3,124 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,995 | TotalAmt |
| Program Services | $26,306 | ProgramServicesAmt |
| Management And General | $2,689 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,233,750 | TotalAmt |
| Program Services | $2,879,786 | ProgramServicesAmt |
| Management And General | $353,964 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,224,249 | TotalAmt |
| Program Services | $2,909,520 | ProgramServicesAmt |
| Management And General | $314,729 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,194,706 | TotalAmt |
| Program Services | $351 | ProgramServicesAmt |
| Management And General | $1,194,355 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Outside Services | $3,126,774 | $1,586,678 | $1,536,904 | $3,192 |
| Athletics | $332,652 | $332,652 | ||
| Student Payroll | $309,191 | $178,733 | $130,458 | |
| Equipment Purchase | $294,361 | $170,161 | $124,200 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $481,173 | TotalAmt |
| Program Services | $426,381 | ProgramServicesAmt |
| Management And General | $54,792 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,223,429 | TotalAmt |
| Program Services | $47,590,002 | ProgramServicesAmt |
| Management And General | $7,630,235 | ManagementAndGeneralAmt |
| Fundraising | $3,192 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,622,529 | BOYAmt |
| EOY | $170,225 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,191,975 | BOYAmt |
| EOY | $3,514,940 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,125,142 | BOYAmt |
| EOY | $2,088,137 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $915,713 | BOYAmt |
| EOY | $960,635 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,848,936 | BOYAmt |
| EOY | $1,726,189 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,783,803 | BOYAmt |
| EOY | $2,703,774 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $100,500,910 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $50,098,702 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,380,921 | BOYAmt |
| EOY | $50,402,208 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,076,779 | BOYAmt |
| EOY | $1,939,588 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,167,500 | BOYAmt |
| EOY | $4,167,500 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,398 | BOYAmt |
| EOY | $77,649 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,194,696 | BOYAmt |
| EOY | $67,750,845 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,521,472 | BOYAmt |
| EOY | $8,364,048 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,777,179 | BOYAmt |
| EOY | $2,023,715 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $359,475 | BOYAmt |
| EOY | $45,828 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,723,764 | BOYAmt |
| EOY | $46,675,039 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,666,500 | BOYAmt |
| EOY | $6,757,500 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,048,390 | BOYAmt |
| EOY | $63,866,130 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,019,432 | BOYAmt |
| EOY | -$1,242,159 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,217,303 | BOYAmt |
| EOY | $3,217,303 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,909,571 | BOYAmt |
| EOY | $1,909,571 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,146,306 | BOYAmt |
| EOY | $3,884,715 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,194,696 | BOYAmt |
| EOY | $67,750,845 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$4,198,374 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$63,217 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | 0 | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
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
CY Endwmt Fund CYEndwmtFundGrp
| 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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| 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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| 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 |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,003,260 | BeginningYearBalanceAmt |
| Contributions | $16,779 | ContributionsAmt |
| Investment Earnings Or Losses | $177,448 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $48,400 | AdministrativeExpensesAmt |
| End Year Balance | $2,149,087 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,031,054 | BeginningYearBalanceAmt |
| Contributions | $7,769 | ContributionsAmt |
| Administrative Expenses | $35,563 | AdministrativeExpensesAmt |
| End Year Balance | $2,003,260 | 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 |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,969,774 | OtherCostOrOtherBasisAmt |
| Book Value | $8,969,774 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $77,461,099 | OtherCostOrOtherBasisAmt |
| Depreciation | $39,669,107 | DepreciationAmt |
| Book Value | $37,791,992 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,082,412 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,429,595 | DepreciationAmt |
| Book Value | $2,652,817 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $987,625 | OtherCostOrOtherBasisAmt |
| Book Value | $987,625 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $50,402,208 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Real Estate | Desc |
| Book Value | $4,167,500 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $4,167,500 | TotalBookValueSecuritiesAmt |
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 are primarily used for student scholarships. | 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 | Yes (1) | 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 | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | The College has a nondicriminatory policy stating that Dowling College does not discriminate on the basis of race, color, religion, national origin, citizenship, sex, sexual orientation, marital status, mental or physical disability, age, veteran/national guard or any other similarly protected status. Publication of Nondiscriminatory Policy in Media explanation in its program and activities. The policy is made known to our community through our catalog, website, and advertisements. |
| Schedule E, Part I, Line 6 | the college receives heop financial aid from the state of new york. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Presidents Gala | Event1Nm |
| Gross Receipts Event1 | $27,500 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $10,000 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $17,500 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $31,682 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $27,500 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $10,000 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $17,500 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $31,682 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $31,682 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$14,182 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (4 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| College Funded Aid- Achievemnet | 1460 | $12,626,581 |
| College Funded Aid- Need | 461 | $4,436,366 |
| College funded aid - Athletics | 105 | $1,289,888 |
| Externally funded aid -states | 56 | $64,477 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 2: | Dowling College awards financial assistance to students both merit based and need based. All students are required to maintain good academic standing (Satisfactory Academic Progress) as a condition of enrollment at Dowling College and to receive various types of financial aid. Students are reviewed each semester by the Office of Financial aid to ensure they are meeting satisfactory academic progress. |
| Part IV - Additional Information | Estimated number of recipients based on an average grant. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | SubstantiationRequiredInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Albert Inserra | ||||||||||||||
| President | $275,192 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $275,192 | $0 | $0 | $0 |
| Ralph S Cerullo | ||||||||||||||
| CFO & treasurer | $244,089 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $486 | $0 | $244,575 | $0 | $0 | $0 |
| RICHARD WILKENS | ||||||||||||||
| professor/provost | $186,923 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $27,668 | $0 | $214,591 | $0 | $0 | $0 |
| Leo Giglio | ||||||||||||||
| professor | $177,962 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $27,668 | $0 | $205,630 | $0 | $0 | $0 |
| bruce haller | ||||||||||||||
| professor | $176,098 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $176,098 | $0 | $0 | $0 |
| robert manley | ||||||||||||||
| professor | $161,145 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $161,145 | $0 | $0 | $0 |
| Susan Blieberg-Seperso | ||||||||||||||
| professor | $160,624 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $11,064 | $0 | $171,688 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 1b | FormAndLineReferenceDesc |
| Explanation | Dr. Inserra, an officer of the College, was provided with College owned housing, which he didn't use, as a condition of his contract. the college owned housing was valued at $36,000 per year. | 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 L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ralph cerullo jr | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | son of officer | RelationshipDescriptionTxt |
| Transaction | $36,502 | TransactionAmt |
| Transaction | employee | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, line 3 | Dowling College ceased offering classes after the completion of the Spring semester ending May of 2016. The situation was created due to a declining enrollment that fell to a level which made normal operating cost unsustainable which additionally forced the accrediting agency " Middle States" to suspend Dowling's accreditation. The College subsequently filed for Chapter 11 bankruptcy protection in November of the same year. |
| Form 990, Part VI, Section A, line 3 | Chad Shandler assumed responsibility as chief restructuring manager as of June 21, 2016 to October 17, 2016. |
| Form 990, Part VI, Section B, line 11 | Form 990 will be prepared by Baker Tilly, reviewed by Robert Rosenfeld & Ralph Cerullo and approved by the Dowling College Board of Trustees then returned to Baker Tilly for filing. |
| Form 990, Part VI, Section B, line 12c | Dowling College requires all employees and Board of Trustees to complete annually a Conflict of Interest Disclosure form which is designed to provide a mechanism to insure that the College is aware of any potential conflicts of interest as well as to provide employees proper guidance from the Dowling College Committee on Ethical and Professional Conduct in compliance with the policy. The committee reviews the disclosure forms and determines if no conflict of interest exists or if a conflict of interest does exist and if conditions or restrictions must be imposed. |
| Form 990, Part VI, Section B, line 15 | The compensation of the president of Dowling College is determined by the Dowling College Board of Trustees. Members of the Board determining compensation are independent, comparability data is utilized, and results are contemporaneously documented. The compensation of other officers of Dowling College is proposed by the executive management team then reviewed and approved by the Dowling College Board of Trustees. Members of the Board determining compensation are independent, comparability data is utilized, and results are contemporaneously documented. |
| 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. |
| Form 990, Part VI, Lines 13&14- Whistleblower and Document Retention Policy | THE BOARD HAS CONSIDERED ADOPTING A WHISTLEBLOWER POLICY AND A DOCUMENT RETENTION AND DESTRUCTION POLICY. |
| Form 990, Part XII, Line 3b: | The college fell under the requirements to undergo an audit as set forth in the Single Audit Act and OMB Circular Act A-133, but did not have the funds available to have the audit completed. |
| 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. Since June 2016, 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. |
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