2016-05-13T10:08:27-05:00 2015-06-30 135565207 KPMG LLP 345 PARK AVE NEW YORK NY 10154 990 2014-07-01 112157078 DOWLING COLLEGE DOWL 6312443138 150 IDLE HOUR BOULEVARD OAKDALE NY 11769 DR ALBERT INSERRA PRESIDENT 6312443138 2016-05-12 true PHILLIP GROFF P01247783 2127589700 2016-05-12 2014 2016-08-17 19:52:53Z DR ALBERT INSERRA 150 IDLE HOUR BLVD OAKDALE NY 11769 58309455 false X WWW.DOWLING.EDU X 1968 NY 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. 11 10 836 10 0 1801416 1523195 60637221 54152826 72520 262425 181099 145960 62692256 56084406 18760889 18059800 0 26806578 25503484 0 1082 21701385 20070082 67268852 63633366 -4576596 -7548960 77866230 74194696 61669949 66048390 16196281 8146306 X 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. false false 24394266 32257628 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. 6010631 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 6174708 3835398 AUXILIARY ENTERPRISES-FUNDS EXPENDED FOR FURNISHING LIVING QUARTERS AND MEAL PLANS TO STUDENTS 18059800 18059800 18059800 SCHOLARSHIPS & TUITION REDUCTIONS 18059800 18059800 18059800 54639405 true true false false false false false false false true true true false false false true true false true false false false false false true false false false true true true false false false false false false false false true false false false false false false false false false false true 49 0 true 836 true false false false false false true true false false false false X 11 10 false true false false false false false true true false false true true true true false false true true false NY CA X DR ALBERT INSERRA 6312443200 150 IDLE HOUR BLVD OAKDALE NY 11769 ALBERT INSERRA PRES AS OF 9 40.00 X X 180647 0 0 SCOTT RUDOLPH TRUSTEE THRO 2.00 X 0 0 0 PATRICIA M BLAKE TRUSTEE AS O 2.00 X 0 0 0 DENNIS O' DOHERTY TRUSTEE 2.00 X 0 0 0 DEBORAH K RICHMAN TRUSTEE 2.00 X 0 0 0 GERALD J CURTIN VICE CHAIRMA 2.00 X X 0 0 0 JACK O' CONNOR TRUSTEE 2.00 X 0 0 0 JOHN RACANELLI TRUSTEE 2.00 X 0 0 0 JOSEPH K POSILLICO SECRETARY 2.00 X X 0 0 0 MICHAEL PUORRO CHAIRMAN 5.00 X X 0 0 0 MYRKA GONZALEZ TRUSTEE 2.00 X 0 0 0 RONALD PARR TRUSTEE 2.00 X 0 0 0 DR NORMAN SMITH PRES THROUGH 40.00 X X 0 0 21000 RALPH CERULLO CFO & TREASU 40.00 X 227558 0 0 ANNE DIMOLA SECRETARY AS 40.00 X 86572 0 10770 BRUCE HALLER PROFESSOR 40.00 X 162901 0 33635 FRED RISPOLI PROFESSOR 40.00 X 156154 0 33635 ROBERT MANLEY PROFESSOR 40.00 X 155951 0 0 SEYED RAJI PROFESSOR 40.00 X 149306 0 33635 JOHN VARGAS PROFESSOR 40.00 X 148183 0 33635 1267272 166310 61 false true false ARROW SECURITY 300 WEST MAIN STREET SMITHTOWN NY 11787 SECURITY 1459866 CULINART INC 1979 MARCUS AVE SUITE E-110 LAKE SUCCESS NY 11042 FOOD SERVICE 670693 EGC GROUP INC 1175 WALT WHITMAN RD MELVILLE NY 11747 ADVERTISING 462702 WE DRIVE YOU INC 700 AIRPORT BLVD BURLINGAME CA 94010 TRANSPORTATION 418527 THE REGISTRY FOR COLLEGE AND UNIVER 3 CENTENNIAL DR PEABODY MA 01960 CONSULTING 356875 14 63908 1342507 116780 1523195 TUITION & FEES 611600 50317428 50317428 AUXILIARY ENTERPRISES 531110 3835398 3835398 54152826 74581 74581 293911 375434 -81523 -81523 -81523 774499 1213472 719742 1080385 54757 133087 187844 187844 44531 63908 49488 -4957 -4957 ATHLETIC RENTAL INCOME 900099 125327 125327 OTHER INCOME 900099 64188 64188 ATHLETIC TOURNAMENT INCOME 900099 31690 31690 11235 11235 232440 56084406 54152826 408385 18059800 18059800 594312 594312 54368 54368 18570492 16862007 1708485 5054003 4399249 654754 1230309 1126082 104227 56384 56384 530101 41316 488785 231100 231100 18731 18731 2750946 2409916 341030 770952 238724 532228 758225 572452 185773 732770 152452 580318 1171 1171 3987730 3572010 415720 101174 96980 4194 177286 160847 16439 3280631 2921535 359096 3378080 3048335 329745 1411750 415 1411335 OUTSIDE SERVICES 1059896 537843 520971 1082 ATHLETICS 364977 364842 135 ADMINISTRATION FEES 242954 242954 BAD DEBT & COLLECTION EXP 141795 141795 73429 73429 63633366 54639405 8992879 1082 1753508 1622529 4214427 5191975 2192154 2125142 1066248 915713 1874198 1848936 3268169 2783803 100255374 46874453 56168059 53380921 2079868 2076779 5146000 4167500 103599 81398 77866230 74194696 6712300 10521472 1777179 1777179 409582 359475 48419852 46723764 4351036 6666500 61669949 66048390 X 10962746 3019432 3327356 3217303 1906179 1909571 16196281 8146306 77866230 74194696 X -7548960 -351015 -150000 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2292291 7655 22742 -27453 2295235 2149087 6904 149825 -13525 2292291 2003260 16779 177448 -48400 2149087 2031054 7769 -35563 2003260 1965412 7744 88398 -30500 2031054 0.83000 0.17000 false false 8969774 8969774 77461099 37726977 39734122 12836876 9147476 3689400 987625 987625 53380921 REAL ESTATE 4167500 F 4167500 X 37948513 -351015 -18209800 -18560815 56509328 -424922 -424922 56084406 45998488 424922 424922 45573566 18059800 18059800 63633366 SCHEDULE D, PAGE 2, PART V, LINE 4 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. SCHEDULE D, PAGE 3, PART X THE COLLEGE IS ORGANIZED AS AN EDUCATIONAL ORGANIZATION UNDER THE LAWS OF NEW YORK STATE. THE COLLEGE IS EXEMPT FROM FEDERAL INCOME TAXES AS A 501 (C)(3) ORGANIZATION UNDER THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COLLEGE EVALUATES, ON AN ANNUAL BASIS, THE EFFECTS OF ANY UNCERTAIN TAX POSITIONS ON ITS FINANCIAL STATEMENTS USING A THRESHOLD OF MORE LIKELY THAN NOT. AS OF JUNE 30, 2015 AND 2014, THE COLLEGE HAS NOT IDENTIFIED OR PROVIDED FOR ANY SUCH POSITIONS. SCHEDULE D, PAGE 4, PART XI, LINE 2D SCHOLARSHIPS & GRANTS TO STUDENTS -18,059,800 WRITE-OFF UNCOLLECTIBLE CONTRIBUTION -150,000 SCHEDULE D, PAGE 4, PART XI, LINE 4B RENTAL EXPENSES -375,434 DIRECT EXPENSE OF SPECIAL EVENTS -49,488 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSE 375,434 DIRECT EXPENSE OF SPECIAL EVENTS 49,488 SCHEDULE D, PAGE 4, PART XII, LINE 4B SCHOLARSHIP & GRANTS TO STUDENTS 18,059,800 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE COLLEGE HAS A NONDISCRIMINATORY 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 IN ITS PROGRAM AND ACTIVITIES. THE POLICY IS MADE KNOWN TO OUR COMMUNITY THROUGH OUR CATALOG, WEBSITE, AND ADVERTISEMENTS. SCHEDULE E, LINE 6 THE COLLEGE RECEIVES HEOP FINANCIAL AID FROM THE STATE OF NEW YORK. NY ATHLETICS GOLF 95488 61373 34115 33980 2557 EDD GOLF OUTING 12951 2535 10416 9917 3034 108439 63908 44531 43897 5591 49488 -4957 true COLLEGE FUNDED AID-ACHIEV 1552 11640404 COLLEGE FUNDED AID-NEED 486 4045751 COLLEGE FUNDED AID- ATHL 166 2152065 EXTERNALLY FUNDED AID-STA 93 221580 SCHEDULE I, PAGE 1, 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. SCHEDULE I, PAGE 4, PART IV PART III, LINE 1- ESTIMATED NUMBER OF RECIPIENTS BASED ON AN AVERAGE GRANT AMOUNT. X true false X X false false false false false false false false false ALBERT INSERRA PRES AS OF 9/2014 180647 5832 180647 RALPH CERULLO CFO & TREASURER 227558 227558 BRUCE HALLER PROFESSOR 162901 33635 196536 FRED RISPOLI PROFESSOR 156154 33635 189789 ROBERT MANLEY PROFESSOR 155951 155951 SEYED RAJI PROFESSOR 149306 33635 182941 JOHN VARGAS PROFESSOR 148183 33635 181818 SCHEDULE J, PAGE 1, PART I, LINE 1A DR. SMITH, AN OFFICER OF THE COLLEGE, WAS PROVIDED WITH COLLEGE OWNED HOUSING AS A CONDITION OF HIS CONTRACT. DR. NORMAN SMITH WAS ENGAGED THROUGH THE REGISTRY FOR COLLEGE AND UNIVERSITY PRESIDENTS. THE COLLEGE PAID THE REGISTRY FOR DR. SMITH'S SERVICES DURING CALENDAR YEAR 2014. THE COLLEGE OWNED HOUSING WAS VALUED AT 21,000 AND WAS PROVIDED TO THE REGISTRY. DR. INSERRA, AN OFFICER OF THE COLLEGE, WAS PROVIDED WITH COLLEGE OWNED HOUSING AS A CONDITION OF HIS CONTRACT. THE COLLEGE OWNED HOUSING WAS VALUED AT 5,832. THE BENEFIT IS NOT INCLUDED IN THE OFFICER'S TAXABLE COMPENSATION. A SC INDUSTRIAL DEVELOP AGENCY 2006 112584714 864768MU7 2006-06-01 38910000 THE SUFFOLK COUNTY INDUSTRIAL DEVELOPMENT AGENCY ISSUED 38,910,000 OF false false false A 5055000 40157820 2190377 4385310 15250000 17084313 2010 false true true true A false true true false false false false false A false false false true false false false false false A false SCHEDULE K - PURPOSE OF ISSUE DESCRIPTION SC INDUSTRIAL DEVELOP 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 SC INDUSTRIAL DEVELOP AGENCY 2006 06/01/15 SCHEDULE K - ADDITIONAL INFORMATION SC INDUSTRIAL DEVELOP AGENCY 2006 THE DIFFERENCE BETWEEN ISSUE PRICE AND TOTAL PROCEEDS OF ISSUE IS ATTRIBUTABLE TO 1,247,820 OF INVESTMENT EARNINGS. RALPH CERULLO SON OF OFFICER 54368 COMP & BENEFIT false FORM 990 - ORGANIZATION'S 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. FORM 990, PAGE 2, PART III, LINE 4D SCHOLARSHIPS & TUITION REDUCTIONS FORM 990, PAGE 6, PART VI, LINE 3 DR. NORMAN SMITH ASSUMED THE ROLE OF PRESIDENT IN MAY 2013. DR. NORMAN SMITH WAS ENGAGED THROUGH THE REGISTRY FOR COLLEGE AND UNIVERSITY PRESIDENTS. THE COLLEGE PAID THE REGISTRY 211,435.62 FOR DR. SMITH'S SERVICES DURING CALANDER YEAR 2013. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PREPARED INTERNALLY BY THE FINANCE DEPARTMENT. THE DRAFT FORM 990 IS REVIEWED BY THE INDEPENDENT ACCOUNTING FIRM, KPMG. THE OFFICE OF BUSINESS & FINANCE THEN REVIEWS AND APPROVES THE FINAL 990. AFTER APPROVAL, A COMPLETE COPY OF THE 990 IS PROVIDED TO THE ENTIRE BOARD OF TRUSTEES PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, 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, 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, PAGE 6, PART VI, LINE 15A 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. FORM 990, PAGE 6, PART VI, LINE 15B THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES 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, PAGE 6, PART VI, 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 XI, LINE 9 SCHOLARSHIPS & GRANTS TO STUDENTS -18,059,800 WRITE-OFF UNCOLLECTIBLE CONTRIBUTION -150,000 RENTAL EXPENSES 375,434 DIRECT EXPENSE OF SPECIAL EVENTS 49,488 RENTAL EXPENSE -375,434 DIRECT EXPENSE OF SPECIAL EVENTS -49,488 SCHOLARSHIP & GRANTS TO STUDENTS 18,059,800 FORM 990, PART XI, LINE 9 WRITE-OFF OF AN UNCOLLECTIBLE CONTRIBUTION