2017-04-13T11:53:27-05:00 2016-06-30 EISNERAMPER LLP 111 WOOD AVE SO STE 600 ISELIN NJ 088302700 990 2015-07-01 136094489 Ernst & Young Foundation % ELLEN GLAZERMAN ERNS 2127733000 5 Times Square New York NY 10036 PETER LEASE TREASURER 2018725686 2016-02-24 true MICHAEL SOMER P00094591 7322437000 2015 2021-01-29 14:40:06Z CAROLYN SLASKI 5 Times Square New York NY 10036 17872937 false X WWW.EY.COM X 1937 NY SEE SCHEDULE O 8 8 0 0 0 15715474 16596140 0 0 80772 58516 15292 0 15811538 16654656 13598752 16704157 0 0 0 0 0 0 0 473527 529855 14072279 17234012 1739259 -579356 31078673 31508483 2362097 3348703 28716576 28159780 X SEE SCHEDULE O false false 4413597 4413597 DONOR INDIVIDUALIZED CHARITABLE ACCOUNTS - GIFTS FROM CONTRIBUTIONS BY PARTNERS AND RETIRED PARTNERS OF ERNST & YOUNG LLP FOR SPECIFIED SCHOOLS/CHARITIES. 9839994 9839994 MATCHING GIFTS PROGRAM FOR HIGHER EDUCATION - SUBJECT TO CERTAIN LIMITS, THE FOUNDATION MATCHES DOLLAR-FOR-DOLLAR CONTRIBUTIONS BY PARTNERS AND EMPLOYEES OF ERNST & YOUNG LLP TO ACCREDITED EDUCATIONAL INSTITUTIONS THAT MEET CERTAIN REQUIREMENTS. 2921100 2450566 EDUCATIONAL AND SPECIAL PROJECT GRANTS - THIS ENCOMPASSES GRANTS FOR SPECIAL PROJECTS SUCH AS EDUCATION FORUMS, RESEARCH STUDIES AND GRADUATE TAX PROGRAMS AND FOR THE IMPROVEMENT OF EDUCATIONAL OPPORTUNITIES FOR THE DISADVANTAGED AND OTHER SPECIAL EDUCATIONAL PROJECTS. 17174691 true false false false false true false false false true false false false false true true true false false false false true false false false false false true false false false false false false false false false false true false false false false true false false false true 11 0 true 0 false false false false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true false true false false false NY X ELLEN GLAZERMAN 2018725686 200 PLAZA DRIVE SECAUCUS NJ 07094 X CAROLYN SLASKI PRES & BD CHAIR AS OF 9/10/15 2.0 0.0 X X 0 0 0 KELLY GRIER PRESIDENT THROUGH 9/10/15 2.0 0.0 X X 0 0 0 PETER D LEASE TREASURER as of 9/10/15 2.0 0.0 X X 0 0 0 SCOTT A DONALDSON BOARD MEMBER 2.0 0.0 X 0 0 0 STEPHEN A COHEN BOARD MEMBER 2.0 0.0 X 0 0 0 MICHAEL S SOLENDER BOARD MEMBER 2.0 0.0 X 0 0 0 DERRICK STEELE BOARD MEMBER AS OF 5/18/16 2.0 0.0 X 0 0 0 MARIA REY-MARSTON BOARD MEMBER AS OF 5/18/16 2.0 0.0 X 0 0 0 TIMOTHY T GRIFFY TREAS TO 9/10/15;BD MR 9/11/15 2.0 0.0 X 0 0 0 MARTHA J TORY BOARD MEMBER THROUGH 9/10/15 2.0 0.0 X 0 0 0 ELLEN J GLAZERMAN EXECUTIVE DIRECTOR 5.0 0.0 X 0 0 0 0 0 0 0 false false false 0 16596140 959292 16596140 0 67607 67607 0 0 0 0 0 1209190 1218281 -9091 -9091 -9091 0 0 0 0 16654656 58516 16654187 16654187 0 49970 49970 0 0 0 0 0 0 0 0 0 37485 37485 0 0 10000 10000 470534 470534 0 9777 9777 0 0 0 0 0 0 0 0 0 0 OTHER FEES 2059 2059 17234012 17174691 59321 0 X 0 0 30352403 30049680 25265 963001 0 29924 0 0 0 0 0 0 0 0 0 0 0 691095 454667 0 0 0 0 0 0 9910 11211 31078673 31508483 708981 663261 1126536 1901473 0 0 0 0 0 0 0 0 0 0 0 0 526580 783969 2362097 3348703 X 26753439 25481273 1963137 2678507 0 0 28716576 28159780 31078673 31508483 -579356 22560 X false true X true false X 12402677 30787781 3661025 15715474 16596140 79163097 0 0 12402677 30787781 3661025 15715474 16596140 79163097 905414 78257683 156124 135703 108590 73195 67607 541219 0 0 0 9709 15292 0 25001 79729317 0.98154 0.97710 X SCHEDULE A PART II FOR PURPOSES OF SCHEDULE A PART II, ERNST & YOUNG FOUNDATION IS RELYING ON AN IRS PRIVATE LETTER RULING ISSUED TO THE FOUNDATION, DATED MARCH 4, 1985, WHICH ALLOWS THE FOUNDATION TO TREAT ALL CONTRIBUTIONS RECEIVED FROM ERNST & YOUNG US LLP (EY), A PARTNERSHIP, AS MADE BY THE INDIVIDUAL PARTNERS OF EY FOR PURPOSES OF CALCULATING THE PUBLIC SUPPORT TEST. 716 4568136 4413597 17557325 true true 3547000 2000 3549000 3551000 -4000 3547000 3555000 -4000 3551000 3567000 -12000 3555000 3548000 19000 3567000 1.00000 false false 0 MATCHING GIFTS PAYABLE 783969 783969 X 17615884 22560 938668 961228 16654656 16654656 18172680 938668 938668 17234012 17234012 PART V, LINE 4: THE FOUNDATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE ORGANIZATION MUST HOLD IN PERPETUITY OR FOR A DONOR-SPECIFIED PERIOD(S), AS WELL AS BOARD-DESIGNATED FUNDS. UNDER THIS POLICY, AS APPROVED BY THE BOARD OF DIRECTORS, THE ENDOWMENT ASSETS ARE INVESTED IN A MANNER THAT PROVIDES FOR THE PRESERVATION OF FUND ASSETS ON A LONG-TERM BASIS THROUGH THE HIGHEST QUALITY INVESTMENT GRADE FIXED INCOME SECURITIES. PART X, LINE 2 THE FOUNDATION HAS BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS AN ORGANIZATION DESCRIBED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"), AND AS A PUBLIC CHARITY (NON-PRIVATE FOUNDATION) EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A)(1) AND 170(B)(1)(A)(VI) OF THE CODE. Management has analyzed the tax positions taken by the Foundation and has concluded that as of June 30, 2016 and 2015, there are no uncertain tax positions taken or expected to be taken that would require the recognition of a liability or disclosure in the financial statements. The Foundation recognizes accrued interest and penalties associated with uncertain tax provisions, if any. There were no income tax-related interest and penalties recorded for the years ended June 30, 2016 and 2015. PART XI, LINE 2D: OTHER REVENUES ON BOOKS BUT NOT INCLUDED ON RETURN: CONTRIBUTED SERVICES FROM RELATED PARTY $938,668. PART XII, LINE 2D: OTHER EXPENSES ON BOOKS BUT NOT INCLUDED ON RETURN: CONTRIBUTED SERVICES FROM RELATED PARTY $938,668. 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University 61 S Sandusky Street Delaware OH 430152398 314379585 501(c)(3) 7500 Matching Gift Oklahoma Christian University Inc PO Box 11000 Oklahoma City OK 731361100 730555460 501(c)(3) 12500 Matching Gift Oklahoma State University Foundation PO Box 1749 Stillwater OK 740761749 736097060 501(c)(3) 55550 Matching Gift Olivet Nazarene University One University Avenue Bourbonnais IL 609142345 362191252 501(c)(3) 10000 Matching Gift Oral Roberts University 7777 S Lewis Tulsa OK 741710003 730739626 501(c)(3) 10825 Matching Gift Oswego College Foundation Inc 215 Sheldon Hall State University Oswego NY 131263501 150543477 501(c)(3) 10550 Matching Gift Pace University 1 Pace Plaza New York NY 10038 135562314 501(c)(3) 62848 Matching Gift Palm Beach Atlantic University Inc 901 S Flagler Drive West Palm Beach FL 33401 591092732 501(c)(3) 6019 Matching Gift Pennsylvania State University One Old Main University Park PA 16802 246000376 115 102910 Matching Gift Pepperdine University 24255 Pacific 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16850 Matching Gift Purdue Research Foundation 403 West Wood Street West Lafayette IN 479072007 351052049 501(c)(3) 23375 Matching Gift RABBINICAL ACADEMY MESIVTA RABBI CHAIM BERLIN 1605 Coney Island Avenue Brooklyn NY 112304715 112145827 501(c)(3) 11750 Matching Gift Rabbinical Seminary of America 76-01 147th Street Flushing NY 113673148 111752021 501(c)(3) 10000 Matching Gift Regents Of The University Of Michigan 3003 S State St Suite 8000 Ann Arbor MI 481091318 386006309 501(c)(3) 174711 Matching Gift Regis University 3333 Regis Boulevard Denver CO 802211099 840402707 501(c)(3) 8100 Matching Gift Rider University 2083 Lawrenceville Road Lawrenceville NJ 086483099 210650678 501(c)(3) 9575 Matching Gift Roanoke College 221 College Lane Salem VA 241533747 540505945 501(c)(3) 11000 Matching Gift Robert Morris University 6001 University Blvd Moon PA 15108 251120678 501(c)(3) 10025 Matching Gift Rockhurst University 1100 Rockhurst Road Kansas City MO 641102561 440545813 501(c)(3) 11700 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College 515 Loudon Road Loudonville NY 122111462 141338498 501(c)(3) 21600 Matching Gift Skidmore College 815 N Broadway Saratoga Springs NY 128661632 141338562 501(c)(3) 10700 Matching Gift Southern Illinois University Foundation 1235 Douglas Drive Carbondale IL 62901 376024575 501(c)(3) 5750 Matching Gift Southern Methodist University PO Box 750402 Dallas TX 752050402 750800689 501(c)(3) 68625 Matching Gift Southwestern University 1001 E University Avenue Georgetown TX 786266144 741233796 501(c)(3) 9000 Matching Gift Spelman College 350 Spelman Lane SW Atlanta GA 303144399 580566243 501(c)(3) 8330 Matching Gift Spring Arbor University 106 E Main Street Spring Arbor MI 492839799 381359569 501(c)(3) 10000 Matching Gift St Bonaventure University PO Box 2519 St Bonaventure NY 147789999 160743150 501(c)(3) 10550 Matching Gift St Francis College 180 Remsen Street Brooklyn NY 112014398 111635105 501(c)(3) 10000 Matching Gift St Johns University 8000 Utopia Parkway Queens NY 114390001 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Matching Gift Texas Christian University 2800 S University Drive Fort Worth TX 761292800 750827465 501(c)(3) 23535 Matching Gift TEXAS STATE UNIV DEVELOPMENT FOUNDATION 601 University Drive San Marcos TX 786664615 741982979 501(c)(3) 6810 Matching Gift Texas Tech Foundation Inc Box 45025 Lubbock TX 794095025 756043842 501(c)(3) 71988 Matching Gift The Baruch College Fund One Bernard Baruch Way New York NY 100105526 237039817 501(c)(3) 45570 Matching Gift The Bloomsburg University Foundation Inc 400 E Second Street Bloomsburg PA 178151399 237088491 501(c)(3) 6600 Matching Gift THE COLLEGE OF NEW JERSEY FOUNDATION INC 2000 Pennington Road Ewing NJ 086281104 222448189 501(c)(3) 15316 Matching Gift The College of William & Mary Foundation PO Box 8795 Williamsburg VA 231878795 540734117 501(c)(3) 30685 Matching Gift THE U C DAVIS FOUNDATION 1460 Drew Ave Ste 100 Davis CA 956165270 946081352 501(c)(3) 15125 Matching Gift THE UCLA FOUNDATION 10920 Wilshire Boulevard 11th Floo Los Angeles CA 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501(c)(3) 5700 General Support Abilene Christian University ACU Box 29132 ABILENE TX 796999132 750851900 501(C)(3) 12429 MATCHING GIFT 481 16 FORM 990, SCH I, PART I, line 2 THERE ARE MEASUREMENT REQUIREMENTS IN EACH ORGANIZATION THAT REQUEST GRANTS (ALL GRANTS FUNDED). ADDITIONALLY, SITE VISITS ARE UTILIZED TO FOLLOW-UP ON MAJOR GRANTS. X 20 959292 FAIR MARKET VALUE false false false FORM 990, PART I, LINE 1 AND FORM 990, PART III, LINE 1: THE ERNST & YOUNG FOUNDATION'S MISSION IS TO STIMULATE AND SUPPORT EXCELLENCE IN EDUCATION, WITH A PARTICULAR FOCUS ON HIGHER EDUCATION AND PREPARATION FOR PROFESSIONAL SERVICE CAREERS IN BUSINESS. THE ERNST & YOUNG FOUNDATION FOCUSES ITS SUPPORT ON HIGH QUALITY EDUCATIONAL INSTITUTIONS, ENCOURAGING LEADERSHIP, EXCELLENCE, CONTINUOUS IMPROVEMENT AND INNOVATION IN EDUCATION QUALITY, DIVERSITY AND ACCOUNTABILITY WITHIN THESE INSTITUTIONS. THE ERNST & YOUNG FOUNDATION MAY, AT TIMES, PROVIDE CERTAIN PHILANTHROPIC SERVICES RELATED TO DISASTER RELIEF AND OTHER CHARITABLE CAUSES. FORM 990, PART VI, SECTION B, LINE 11: THIS FORM 990 WAS REVIEWED PRIOR TO FILING BY THE CONTROLLER AND TREASURER OF THE FOUNDATION. IT WAS ALSO REVIEWED BY MEMBERS OF THE EXEMPT ORGANIZATION TAX PRACTICE OF ERNST & YOUNG, INCLUDING THE LEADER OF THAT PRACTICE WHO IS ALSO A BOARD MEMBER OF THE FOUNDATION. IN ADDITION, A COPY OF THE FOUNDATION'S COMPLETED FORM 990 WAS PROVIDED TO EACH FOUNDATION BOARD MEMBER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C: THE ERNST & YOUNG FOUNDATION MONITORS PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DEALS WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED, BY DOING THE FOLLOWING: REQUIRES EACH FOUNDATION DIRECTOR, OFFICER AND STAFF MEMBER IN A POSITION TO EXERCISE SUBSTANTIAL INFLUENCE OVER FOUNDATION AFFAIRS TO ANNUALLY COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE AND SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; (B) HAS READ AND UNDERSTANDS THE POLICY; (C) HAS AGREED TO COMPLY WITH THE POLICY; AND (D) UNDERSTANDS THAT THE FOUNDATION IS CHARITABLE AND THAT IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES WITHOUT PERSONAL INUREMENT BY DIRECTORS, OFFICERS OR STAFF; REQUIRES EACH PERSON WHO COMPLETES A QUESTIONNAIRE ANNUALLY TO UPDATE THE INFORMATION DISCLOSED ON THE QUESTIONNAIRE AS NECESSARY TO REFLECT MATERIAL CHANGES DURING THE COURSE OF THE YEAR; REQUIRES THE BOARD AND LEGAL COUNSEL TO REVIEW SUCH COMPLETED QUESTIONNAIRES; PERFORMS PERIODIC REVIEWS TO EXAMINE: (A) WHETHER ANY PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE FOUNDATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION; (B) WHETHER ANY INTERESTED PERSON HAS: (I) OBTAINED OR MAY OBTAIN A NON-FINANCIAL BENEFIT OR ADVANTAGE THAT HE WOULD NOT HAVE OBTAINED ABSENT HIS RELATIONSHIP WITH THE FOUNDATION; (II) HAS A DUTY OR RESPONSIBILITY OWED TO THE FOUNDATION THAT CONFLICTS WITH A DUTY OR RESPONSIBILITY OWED TO SOME OTHER ORGANIZATION; OR (III) OTHER CONFLICT OF INTEREST ON WHICH THE BOARD SHOULD ACT; AND (C) WHETHER THE CONFLICTS POLICY SHOULD BE UPDATED; AND REQUIRES DISCLOSURE OF RELEVANT INTERESTS AND ALL MATERIAL FACTS OF THE CONTEMPLATED TRANSACTION OR ARRANGEMENT IN WRITING TO THE BOARD CHAIR WHEN ANY DIRECTOR, OFFICER OR STAFF MEMBER HAS AN INTEREST THAT MAKES HIM OR HER AN INTERESTED PERSON (AS DEFINED IN THE POLICY). IN TERMS OF HOW THE FOUNDATION DEALS WITH POTENTIAL OR ACTUAL CONFLICTS, IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT INFORMS THE INTERESTED PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORDS THE INTERESTED PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE INTERESTED PERSON'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OR COMMITTEE DETERMINES THE INTERESTED PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT TAKES APPROPRIATE DISCIPLINARY AND/OR CORRECTIVE ACTION. FOUNDATION DIRECTORS, OFFICERS AND STAFF ARE COVERED UNDER THE POLICY, AND THEY UNDERSTAND THAT THE POLICY IS MEANT TO ASSIST THEM IN IDENTIFYING, EVALUATING AND ADDRESSING ANY REAL OR POTENTIAL CONFLICTS OF INTEREST THAT MIGHT, IN FACT OR IN APPEARANCE, COMPROMISE HIS OR HER PROFESSIONAL JUDGMENT IN THE OVERSIGHT, ADMINISTRATION OR MANAGEMENT OF THE FOUNDATION. DISINTERESTED DIRECTORS MAKE THE DETERMINATIONS OF WHETHER A CONFLICT EXISTS, AND THE BOARD IS AUTHORIZED TO USE OUTSIDE ADVISORS IN CONNECTION WITH ANALYSIS OF THE RESULTS OF PERIODIC REVIEWS. A DETAILED PROCESS IS USED TO REVIEW ACTUAL AND POTENTIAL CONFLICTS. THE CHAIRPERSON OF THE BOARD MAY APPOINT A DISINTERESTED PERSON OR COMMITTEE TO GATHER ADDITIONAL FACTS OR TO INVESTIGATE ALTERNATIVES TO A PROPOSED TRANSACTION OR ARRANGEMENT. HOWEVER, RESPONSIBILITY FOR THE REVIEW AND DETERMINATIONS OF WHETHER CONFLICTS EXIST ARE MADE AT THE BOARD LEVEL. RESTRICTIONS IMPOSED ON A PERSON WITH A CONFLICT VARY DEPENDING ON THE SPECIFIC FACTS REGARDING THE CONFLICT. THE BOARD HAS THE ABILITY TO PROHIBIT THE INDIVIDUAL WITH THE CONFLICT FROM PARTICIPATING IN THE BOARD'S DELIBERATIONS AND DECISIONS REGARDING THE RELEVANT TRANSACTION. FORM 990, PART VI, SECTION C, LINE 19: COPIES CAN BE PROVIDED UPON REQUEST AND AVAILABLE FOR INSPECTION AT OUR OFFICE. Ernst and Young US LLP 5 Times Square New York NY 10036 346565596 PUBLIC ACCTG DE NA n/a 0 0 false 0 false 0.00000 Ernst and Young LLP 5 Times Square New York NY 10036 133190189 PUBLIC ACCTG DE Na n/a 0 0 false 0 false 0.00000 false false false false false false false false false false false false true true true false false false false SCHEDULE R PART V LINE 1C FOR PURPOSES OF SCHEDULE A PART II, ERNST & YOUNG FOUNDATION IS RELYING ON AN IRS PRIVATE LETTER RULING ISSUED TO THE FOUNDATION, DATED MARCH 4, 1985, WHICH ALLOWS THE FOUNDATION TO TREAT ALL CONTRIBUTIONS RECEIVED FROM ERNST & YOUNG US LLP (EY), A PARTNERSHIP, AS MADE BY THE INDIVIDUAL PARTNERS OF EY FOR PURPOSES OF CALCULATING THE PUBLIC SUPPORT TEST. CONSISTENT WITH THAT TREATMENT, FOR PURPOSES OF SCHEDULE R PART V LINE 1C, THE FOUNDATION HAS NOT REPORTED A CONTRIBUTION FROM EY, AS THE EY CONTRIBUTIONS RECEIVED ARE ATTRIBUTED TO THE INDIVIDUAL PARTNERS OF EY.