2016-02-09T10:52:40-06:00 2015-05-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1000 COMMERCE PARK DRIVE SUITE 430 WILLIAMSPORT PA 17701 990 2014-06-01 231352652 JUNIATA COLLEGE JUNI 8146413000 1700 MOORE STREET HUNTINGDON PA 16652 ROBERT E YELNOSKY VP FINANCE & OPERATIONS 8146413000 2016-02-08 1 RICK BAIR P00062995 5703236023 2016-02-08 2014 2016-08-17 19:52:53Z ROBERT E YELNOSKY 1700 MOORE STREET HUNTINGDON PA 16652 90804131 0 X WWW.JUNIATA.EDU X 1876 PA JUNIATA COLLEGE IS A PRIVATE AMERICAN LIBERAL ARTS COLLEGE IN HUNTINGDON, PA. 36 36 1521 1315 0 0 8308455 7107544 68579934 71995717 5280635 9905097 877470 1424082 83046494 90432440 28904373 31125556 0 0 28704212 32031163 0 0 272167 20270790 21102296 77879375 84259015 5167119 6173425 206120742 208342027 62406125 61815315 143714617 146526712 X JUNIATA COLLEGE'S MISSION IS TO PROVIDE AN ENGAGING PERSONALIZED EDUCATIONAL EXPERIENCE EMPOWERING OUR STUDENTS TO DEVELOP THE SKILLS, KNOWLEDGE AND VALUES THAT LEAD TO A FULFILLING LIFE OF SERVICE ANDETHICAL LEADERSHIP IN THE GLOBAL COMMUNITY.AS A COMMUNITY, JUNIATA IS DEDICATED TO PROVIDING AN ACADEMICALLY RIGOROUS AND PERSONALLY ENRICHING LIBERAL ARTS EDUCATION. STUDENTS HAVE A RESPONSIBILITY TO EXPAND AND FULFILL THEIR LIFESTYLES TO EMBRACE THE OPPORTUNITIES THAT LEAD TO WELL-ROUNDED CITIZENSHIP. 0 0 71027291 31125556 71995717 JUNIATA COLLEGE IS A NONPROFIT EDUCATIONAL INSTITUTION ESTABLISHED IN 1876 TO PROVIDE HIGHER EDUCATION TO STUDENTS. JUNIATA COLLEGE PROVIDES SCHOLARSHIPS AND GRANTS TO STUDENTS TO HELP DEFRAY THE COST OF THEIR EDUCATION; THEY ARE BASED ON BOTH MERIT AND NEED. A SMALL PORTION OF THESE GRANTS IS MADE THROUGH THE FEDERAL SUPPLEMENTAL EQUAL OPPORTUNITY GRANT PROGRAM; ANOTHER PORTION IS FUNDED THROUGH GIFTS OR ENDOWMENT ALLOCATIONS; THE REMAINING AMOUNTS ARE SUPPORTED WITH CURRENT FUND UNRESTRICTED FUNDS. DURING THE YEAR ENDED MAY 31, 2015, THE COLLEGE PROVIDED STUDENT FINANCIAL AID FROM INTERNAL RESOURCES OF APPROXIMATELY $29,516,000, WHICH REPRESENTED 50% OF GROSS TUITION AND FEE REVENUE. DURING THE YEAR, THE COLLEGE PROVIDED STUDENT FINANCIAL AID FROM MONIES CONTRIBUTED TO THE COLLEGE BY ALUMNI AND FRIENDS OF APPROXIMATELY $1,609,000. 71027291 1 1 0 0 0 0 0 1 1 1 1 0 0 0 1 1 1 0 1 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 2490 0 1 1521 1 0 0 0 0 0 1 1 0 0 0 0 X 36 36 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ROBERT YELNOSKY 8146413301 1700 MOORE STREET HUNTINGDON PA 16652 ROBERT N MCDOWELL CHAIR 1.00 X X 0 0 0 TIMOTHY D STATTON VICE CHAIR 1.00 X X 0 0 0 GAIL M HABECKER TREASURER 1.00 X X 0 0 0 CAROL J ELLIS SECRETARY 1.00 X X 0 0 0 DAVID P ANDREWS TRUSTEE 1.00 X 0 0 0 DAVID C BEACHLEY TRUSTEE 1.00 X 0 0 0 JOHN A BRINKER TRUSTEE (UNTIL 2/28/15) 1.00 X 0 0 0 CAROLE A CALHOUN TRUSTEE (UNTIL 8/31/14) 1.00 X 0 0 0 PAT CHANG-LO TRUSTEE 1.00 X 0 0 0 NICOLE C CLOSE TRUSTEE 1.00 X 0 0 0 BRUCE DAVIS TRUSTEE 1.00 X 0 0 0 HENRY H GIBBEL TRUSTEE 1.00 X 0 0 0 CARL D GLAESER TRUSTEE 1.00 X 0 0 0 BARRY J HALBRITTER TRUSTEE 1.00 X 0 0 0 WILLIAM P HAYES TRUSTEE 1.00 X 0 0 0 NATHAN HEVRONY TRUSTEE 1.00 X 0 0 0 JOHN T HILL TRUSTEE 1.00 X 0 0 0 DAVID J HOGAN TRUSTEE (UNTIL 8/31/14) 1.00 X 0 0 0 STEVEN J HOLSINGER TRUSTEE 1.00 X 0 0 0 ERIC C JENSEN TRUSTEE 1.00 X 0 0 0 C TODD KULP TRUSTEE (UNTIL 8/31/14) 1.00 X 0 0 0 FRED C MASON TRUSTEE 1.00 X 0 0 0 KIMBERLY A MCDOWELL TRUSTEE 1.00 X 0 0 0 ROBERT S MCMINN TRUSTEE (UNTIL 8/31/14) 1.00 X 0 0 0 LINDA W MCKONLY TRUSTEE 1.00 X 0 0 0 JODIE E MONGER GRAY TRUSTEE 1.00 X 0 0 0 BRUCE L MOYER TRUSTEE 1.00 X 0 0 0 JOHN NAGL TRUSTEE 1.00 X 0 0 0 RICHARD E PAULHAMUS TRUSTEE 1.00 X 0 0 0 GAYLE W POLLOCK TRUSTEE 1.00 X 0 0 0 GARY A RAYMOND TRUSTEE 1.00 X 0 0 0 CHRISTOPH SCHWEMMLEIN TRUSTEE 1.00 X 0 0 0 HENRY F SIEDZIKOWSKI TRUSTEE 1.00 X 0 0 0 DOUGLAS A SPOTTS TRUSTEE 1.00 X 0 0 0 MAURICE C TAYLOR TRUSTEE (UNTIL 8/31/14) 1.00 X 0 0 0 GEORGE P VALKO TRUSTEE 1.00 X 0 0 0 MARY M WHITE TRUSTEE 1.00 X 0 0 0 CHARLES W WISE III TRUSTEE 1.00 X 0 0 0 JAYNE K DONAHUE TRUSTEE 1.00 X 0 0 0 ETHAN J GIBBEL TRUSTEE 1.00 X 0 0 0 ELAINE V JONES TRUSTEE 1.00 X 0 0 0 WILLIAM A RYS TRUSTEE 1.00 X 0 0 0 CARLEE K RANALLI UNTIL 814 ASST SECRETARY/DIR INST PLANNING & RESEARCH 40.00 X 52154 0 18454 JAMES A TROHA PRESIDENT 40.00 X 268407 0 40428 ROBERT YELNOSKY VP FOR FINANCE & OPERATIONS 40.00 X 136676 0 41720 GABRIEL J WELSCH VP ADVANCEMENT/MARKETING 40.00 X 129632 0 26324 FUMIO SUGIHARA VP FOR ENROLLMENT 40.00 X 111645 0 34124 BETHANY SHEFFIELD EFFECTIVE 814 ASST SECRETARY/DIR INST PLANNING & RESEARCH 40.00 X 24174 0 6388 KATHRYN M WESTCOTT INTERIM PROVOST 40.00 X 109895 0 11173 LOREN K RHODES FACULTY 40.00 X 116738 0 24659 MARLENE E BURKHARDT FACULTY 40.00 X 108032 0 38167 MICHELLE M BARTOL ADMIN 40.00 X 104884 0 23655 JILL KEENEY FACULTY 40.00 X 104004 0 22681 THOMAS KEPPLE FORMER PRESIDENT EMERITUS 0.00 X 145328 0 15565 1411569 0 303338 11 1 1 0 SODEXO INC CAMPUS BOX 936 JUNIATA COLLEGE HUNTINGDON PA 16652 FOOD SERVICES 4627511 RS MOWERY & SONS INC 1000 BENT CREEK BOULEVARD MECHANICSBURG PA 17050 CONSTRUCTION SERVICES 1032886 DC GOODMAN & SONS INC PO BOX 554 HUNTINGDON PA 16652 CONSTRUCTION SERVICES 653375 LINK COMPUTER CORP STADIUM DRIVE BELLWOOD PA 16617 SOFTWARE SERVICES 358223 BCA STUDY ABROAD 605 COLLEGE AVENUE NORTH MANCHESTER IN 46962 STUDY ABROAD SERVICES 245447 5 10549 1102833 5994162 241444 7107544 TUITION & FEES 611310 59019876 59019876 AUXILIARY ENTERPRISES 611310 12975841 12975841 71995717 2404078 2404078 243900 319344 -75444 -75444 -75444 7508117 10501 0 17599 7508117 -7098 7501019 7501019 23660 10549 34748 -11088 -11088 CONFERENCES 900099 462164 462164 FACILITIES RENT - OTHER 900099 137470 137470 PARTICIPANT 900099 115573 115573 795407 795407 1510614 90432440 71995717 0 11329179 31125556 31125556 905681 548824 175878 180979 22031408 13795971 8235437 1810378 1134324 676054 5486037 3446335 2039702 1797659 1125686 671973 44980 44980 81836 81836 359212 359212 829253 829253 327194 327194 685659 594000 68436 23223 807930 564021 243909 1982142 1735127 240757 6258 1460232 1313149 85376 61707 1496964 1496964 3519161 3519161 358839 358839 FOOD SERVICES 3999474 3999474 PROGRAMMING 1335596 1335596 EQUIPMENT REPAIR AND MA 448436 448436 ATHLETIC SUPPLIES 224696 224696 3140692 3104685 36007 84259015 71027291 12959557 272167 25665 32816 10420400 10202572 2236047 2639701 1797245 602786 2048378 1824945 288401 319099 561888 640320 128805587 55826454 74226485 72979133 102718205 106426382 4089563 4110382 7708465 8563891 206120742 208342027 6006786 4348666 3366576 3238074 42079822 42342942 2765592 2708636 196665 303781 1446664 1446664 6544020 7426552 62406125 61815315 X 48489567 49383131 27881469 28344868 67343581 68798713 143714617 146526712 206120742 208342027 X 6173425 -3198259 -163071 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1641732 X X X 0 0 1 108532152 2950655 5957556 1765872 2864286 359212 112450993 95329154 4083481 13096368 1285672 2266064 425115 108532152 78958365 6485355 13700660 1286949 2147572 380705 95329154 78968798 5097114 -1355484 1227425 2113990 410648 78958365 64087108 5011418 13553320 1285545 1977503 420000 78968798 0.24110 0.21220 0.54670 0 0 2008978 2008978 107076930 42945490 64131440 17701879 12488679 5213200 2017800 392285 1625515 72979133 DUE TO OTHERS 241932 DEPOSITS PAYABLE 465016 OTHER POST-EMPLOYMENT BENEFITS 6719604 7426552 X 55621090 -3198259 -31288627 -34486886 90107976 359212 -34748 324464 90432440 52808995 34748 34748 52774247 359212 31125556 31484768 84259015 PART III, LINE 4: THE COLLEGE HAS MANY PAINTINGS, SCULPTURES, AND OTHER WORKS OF ART IN ITS COLLECTION. ARTWORK IS DISPLAYED THROUGHOUT THE CAMPUS, AS WELL AS IN THE COLLEGE'S ART MUSEUM. WORKS OF ART ARE STUDIED AND MAINTAINED BY STAFF AND STUDENTS. PART V, LINE 4: INCOME FROM THE ENDOWMENT FUND IS USED FOR SCHOLARSHIPS AND TO SUPPORT OTHER INSTITUTIONAL FUNCTIONS. PART X, LINE 2: THE COLLEGE ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN FISCAL 2015 OR 2014. THE COLLEGE'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THE YEARS SUBSEQUENT TO MAY 31, 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAINS ON FUNDS HELD IN TRUST BY OTHERS 70,408. CHANGE IN THE VALUATION OF SPLIT-INTEREST AGREEMENTS -233,479. INDIVIDUAL SCHOLARSHIPS NETTED TO TUITION ON THE FINANCIAL STATEMENTS -31,125,556. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -34,748. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 34,748. PART XII, LINE 4B - OTHER ADJUSTMENTS: INDIVIDUAL SCHOLARSHIPS NETTED TO TUITION ON THE FINANCIAL STATEMENTS 31,125,556. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS WAS ADVERTISED IN "THE DAILY NEWS," A NEWSPAPER OF GENERAL CIRCULATION IN HUNTINGDON COUNTY. THE POLICY IS ALSO NOTED IN THE BYLAWS, CATALOGS, WEBSITE, HANDBOOKS, AND JOB ANNOUNCEMENTS. SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES VARIOUS GRANTS AND ASSISTANCE FROM FEDERAL AND STATE AGENCIES FOR THE FUTHERANCE OF ITS CHARITABLE PURPOSE. EAST ASIA/PACIFIC 0 0 PROGRAM SERVICES HIGHER EDUCATION - STUDY ABROAD PROGRAM 248038 EUROPE 0 0 PROGRAM SERVICES HIGHER EDUCATION - STUDY ABROAD PROGRAM 369702 NORTH AMERICA 0 0 PROGRAM SERVICES HIGHER EDUCATION - STUDY ABROAD PROGRAM 47469 SOUTH AMERICA 0 0 PROGRAM SERVICES HIGHER EDUCATION - STUDY ABROAD PROGRAM 100115 SOUTH ASIA 0 0 PROGRAM SERVICES HIGHER EDUCATION - STUDY ABROAD PROGRAM 55600 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES HIGHER EDUCATION - STUDY ABROAD PROGRAM 99154 RUSSIA 0 0 PROGRAM SERVICES HIGHER EDUCATION - STUDY ABROAD PROGRAM 6575 CENTRAL AMERICA 0 0 PROGRAM SERVICES HIGHER EDUCATION - STUDY ABROAD PROGRAM 29862 0 0 0 0 0 0 956515 0 956515 0 0 0 0 0 0 JCLUB GOLF OUTING 34209 10549 23660 4121 30627 34209 10549 23660 4121 30627 34748 -11088 1 INSTITUTIONAL SCHOLARSHIPS AND GRANTS 1550 31125556 0 CASH PART I, LINE 2: ELIGIBILITY FOR NEED-BASED GRANTS IS DETERMINED BY THE SUBMISSION OF THE "FREE APPLICATION" FOR FEDERAL STUDENT AID. MERIT SCHOLARSHIPS AND AWARDS ARE DETERMINED BY A STUDENT'S ADMISSION APPLICATION. X X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 JAMES A TROHA PRESIDENT 267917 0 0 0 490 0 27458 0 12970 0 308835 0 0 0 ROBERT YELNOSKY VP FOR FINANCE & OPERATIONS 136676 0 0 0 0 0 14143 0 27577 0 178396 0 0 0 GABRIEL J WELSCH VP ADVANCEMENT/MARKETING 129431 0 0 0 201 0 13227 0 13097 0 155956 0 0 0 THOMAS KEPPLE FORMER PRESIDENT EMERITUS 145328 0 0 0 0 0 14520 0 1045 0 160893 0 0 0 PART I, LINE 1A THE PRESIDENT OF THE COLLEGE HAS A RESIDENCE PROVIDED TO HIM AS PART OF HIS COMPENSATION PACKAGE. IN ADDITION TO THE RESIDENCE, HOUSEKEEPING SERVICES, SUCH AS CLEANING AND MAINTENANCE, ARE ALSO PROVIDED BY THE COLLEGE. LIMITED TRAVEL FOR THE PRESIDENT'S SPOUSE IS PROVIDED AS WELL. THESE BENEFITS ARE NOT TAXABLE INCOME TO THE PRESIDENT AS THEY ARE CONSIDERED ESSENTIAL TO PERFORMING HIS WORK FOR THE COLLEGE. A HUNTINGDON COUNTY GENERAL AUTHORITY 236632278 445865MAO 2010-07-20 23157464 REFUND PRIOR ISSUANCE 0 0 0 B HUNTINGDON COUNTY GENERAL AUTHORITY 236632278 NONEAVAIL 2004-11-30 6000000 CONSTRUCTION AND EQUIPPING CAMPUS PROJECTS 0 0 0 C HUNTINGDON COUNTY GENERAL AUTHORITY 236632278 NONEAVAIL 2007-10-01 8000000 CONSTRUCTION AND EQUIPPING CAMPUS PROJECTS 0 0 0 D HUNTINGDON COUNTY GENERAL AUTHORITY 236632278 NONEAVAIL 2013-04-30 8500000 CONSTRUCTION AND EQUIPPING CAMPUS PROJECTS 0 0 0 A 23157464 254677 22902787 2010 0 1 1 1 B 1094000 6000000 6000000 2005 0 0 1 1 C 2528840 8000000 8000000 2009 0 0 1 1 D 150000 8500000 8500000 2014 0 0 1 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 0 0 0 0 1 B 0 0 1 0 0 0 0 0 1 C 0 0 1 0 0 0 0 0 1 D 0 0 1 0 0 0 0 0 1 A 1 B 1 C 1 D 1 65893 SCHOLARSHIP/AWARD TUITION X 13 215708 MARKET PRICE X MISC GIFTS IN KIND 29 25736 COST 0 1 0 PART I, COLUMN (B): THE NUMBERS APPEARING IN COLUMN (B) REPRESENT, IN EACH INSTANCE, THE NUMBER OF DONORS. FORM 990, PART VI, SECTION A, LINE 2 TRUSTEES, HENRY AND ETHAN GIBBEL HAVE A FAMILIAL RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 COLLEGE OFFICERS AND TRUSTEES WERE GIVEN A COPY OF THE FORM 990 IN ADVANCE OF ITS TRANSMITTAL TO THE INTERNAL REVENUE SERVICE. ANY QUESTIONS, COMMENTS, AND OTHER CONCERNS WERE ADDRESSED PRIOR TO THE E-FILING OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE BOARD OF TRUSTEES AND OFFICERS INDIVIDUALLY SIGN CONFLICT OF INTEREST POLICIES THAT ARE MAINTAINED IN THE OFFICIAL RECORDS OF THE COLLEGE. COMPLIANCE WITH THIS POLICY IS MONITORED BY THE DIRECTOR OF HUMAN RESOURCES WHO ENSURES THAT ALL FORMS ARE COMPLETED ANNUALLY. ANY MEMBER WITH A CONFLICT MAY PARTICIPATE IN THE DISCUSSION, BUT MUST ABSTAIN FROM VOTING ON THE MATTER RELATED TO HIS OR HER CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES APPROVES THE COMPENSATION OF THE PRESIDENT OF THE COLLEGE AFTER REVIEWING COMPARABLE INFORMATION FROM OTHER SOURCES. COMPENSATION REVIEW IS PREPARED BY USING CUPAHR DATA ON DEMAND. THE COMPARISON GROUP REVIEWED INCLUDES SCHOOLS WITH SIMILAR BUDGETS AND ENROLLMENT SIZES. THE COMPARISON GROUP INCLUDES PEERS, ASPIRANTS, US NEWS & WORLD REPORT TIER 2 SCHOOLS, LANDMARK CONFERENCE, CENTENNIAL CONFERENCE AND A SELECT GROUP OF PA SCHOOLS. THE REVIEW AND APPROVAL IS DOCUMENTED BY HUMAN RESOURCES AND MINUTES OF THE BOARD OF TRUSTEE MEETINGS. THE SAME PROCESS IS FOLLOWED FOR OTHER OFFICERS, BUT THE SALARY RECOMMENDATIONS ARE NOT APPROVED BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND APPLICABLE TAX DOCUMENTS AVAILABLE FOR INSPECTION OR REVIEW AT THE ADMINISTRATIVE OFFICES ON CAMPUS UPON REQUEST. FORM 990, PART XI, LINE 9: GAINS ON FUNDS HELD IN TRUST BY OTHERS 70,408. CHANGE IN THE VALUATION OF SPLIT-INTEREST AGREEMENTS -233,479.