2015-04-02T00:02:46-05:00 2014-05-31 861065772 DELOITTE TAX LLP 111 MONUMENT CIRCLE STE 2000 INDIANAPOLIS IN 462045108 990 2013-06-01 160743942 CANISIUS COLLEGE CANI 7168837000 2001 MAIN STREET BUFFALO NY 14208 MARCO F BENEDETTI VP OF BUSINESS & FINANCE 7168837000 2015-04-02 1 SAMANTHA BOKORI P01057347 3174648600 2013 2016-03-07 17:11:31Z MARCO F BENEDETTI 2001 MAIN STREET BUFFALO NY 14208 207642520 0 X WWW.CANISIUS.EDU X 1870 NY HIGHER EDUCATION 33 31 2396 31 260069 -134602 6150344 14629359 141235521 132651696 13204772 8859722 527370 446081 161118007 156586858 56800451 57035705 0 0 56864131 53086960 0 0 1041867 36803017 33511752 150467599 143634417 10650408 12952441 290969501 301785835 103143545 100699046 187825956 201086789 X CANISIUS COLLEGE IS A PRIVATE, INDEPENDENT ROMAN CATHOLIC COLLEGE, GOVERNED BY AN INDEPENDENT SELF PERPETUATING BOARD OF TRUSTEES UNDER A CHARTER GRANTED BY THE BOARD OF TRUSTEES OF THE COLLEGE OF THE STATE OF NEW YORK. ESTABLISHED AS A LIBERAL ARTS COLLEGE, THE COLLEGE HAS GROWN TO INCLUDE A GRADUATE DIVISION, A SCHOOL OF BUSINESS ADMINISTRATION, A SCHOOL OF EDUCATION AND HUMAN SERVICES, AND A SUMMER SESSION IN ADDITION TO THE COLLEGE OF ARTS AND SCIENCES. 0 0 96778046 57035705 115228516 EDUCATION/INSTRUCTION - PROVIDE EDUCATION TO APPROXIMATELY 4,537 STUDENTS IN THE FALL AND 4,239 STUDENTS IN THE SPRING SEMESTERS. 18631662 0 1576083 STUDENT SERVICES - PROVIDE THE NECESSARY SERVICES REQUIRED BY THE STUDENTS ENROLLED IN THE PROGRAMS. 9924898 0 15948109 RESIDENCE HALLS - PROVIDE ROOM AND BOARD TO APPROXIMATELY 4,537 STUDENTS IN THE FALL AND 4,239 STUDENTS IN THE SPRING SEMESTERS. 125334606 1 1 0 0 0 1 0 0 0 1 1 1 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 0 0 0 1 1 0 0 0 0 0 0 0 0 1 393 0 1 2396 1 1 1 0 0 0 0 1 1 0 1 1 0 0 0 0 X 33 31 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X X MARCO F BENEDETTI 7168837000 2001 MAIN STREET BUFFALO NY 14208 LARRY AIELLO JR TRUSTEE 0.50 0.00 X 0 0 0 TERESA M AMABILE TRUSTEE 0.50 0.00 X 0 0 0 REV MICHAEL G BOUGHTON TRUSTEE 0.50 0.00 X 0 0 0 CATHERINE BURZIK TRUSTEE 0.50 0.00 X 0 0 0 JOSEPH J CASTIGLIA TRUSTEE 0.50 0.00 X 0 0 0 EDWARD BURKE-CAREY TRUSTEE 0.50 0.00 X 0 0 0 ANN E CELANI TRUSTEE 0.50 0.00 X 0 0 0 NELSON D CIVELLO TRUSTEE 0.50 0.00 X 0 0 0 JOHN R CONNOLLY TRUSTEE 0.50 0.00 X 0 0 0 REV JOSEPH S COSTANTINO TRUSTEE 0.50 0.00 X 0 0 0 REV ROCCO C DANZI SJ TRUSTEE 0.50 0.00 X 0 0 0 HON MARY GRACE DIEHL TRUSTEE 0.50 0.00 X 0 0 0 MICHAEL A ERVOLINA JR TRUSTEE 0.50 0.00 X 0 0 0 JENNIFER S FARRELL TRUSTEE 0.50 0.00 X 0 0 0 HON LENORA B FOOTE-BEAVERS TRUSTEE 0.50 0.00 X 0 0 0 REV BRIAN B FRAIN SJ TRUSTEE 0.50 0.00 X 0 0 0 REV LOUIS T GARAVENTA SJ TRUSTEE 0.50 0.00 X 0 0 0 RICHARD N GILBERT JR TRUSTEE 0.50 0.00 X 0 0 0 ANTHONY B HABIB TRUSTEE 0.50 0.00 X 0 0 0 JOSEPH M HASSETT TRUSTEE 0.50 0.00 X 0 0 0 REV JOHN F LIBENS TRUSTEE 0.50 0.00 X 0 0 0 CHRISTINE M LICATA-CULHANE TRUSTEE 0.50 0.00 X 0 0 0 ALFRED F LUHR III TRUSTEE 0.50 0.00 X 0 0 0 DONALD T LYNCH TRUSTEE 0.50 0.00 X 0 0 0 ROCCO J MAGGIOTTO TRUSTEE 0.50 0.00 X 0 0 0 ANTHONY M MASIELLO TRUSTEE 0.50 0.00 X 0 0 0 JOSEPH D MCDONALD TRUSTEE 0.50 0.00 X 0 0 0 REV JOSEPH M MCSHANE SJ TRUSTEE 0.50 0.00 X 0 0 0 MICHAEL J MONTANTE TRUSTEE 0.50 0.00 X 0 0 0 ACEA M MOSEY TRUSTEE 0.50 0.00 X 0 0 0 KENNETH F MYSZKA TRUSTEE 0.50 0.00 X 0 0 0 REV LEO J O'DONOVAN SJ TRUSTEE 0.50 0.00 X 0 0 0 RONALD A RACCUIA TRUSTEE 0.50 0.00 X 0 0 0 JAMES E SHERWOOD TRUSTEE 0.50 0.00 X 0 0 0 DENNIS F STRIGL TRUSTEE 0.50 0.00 X 0 0 0 REV MICHAEL F TUNNEY SJ TRUSTEE 0.50 0.00 X 0 0 0 LAWRENCE J VILARDO TRUSTEE 0.50 0.00 X 0 0 0 BEN K WELLS TRUSTEE 0.50 0.00 X 0 0 0 MR JOHN J HURLEY PRESIDENT 40.00 0.00 X 296422 0 42693 DR RICHARD WALL VP - ACADEMIC AFFAIRS 40.00 0.00 X 167765 0 57757 MR PATRICK RICHEY VP - BUS. & FINANCE (THRU 12/31/13) 40.00 0.00 X 168342 0 12593 DR ELLEN CONLEY VP - STUDENT AFFAIRS (THRU 6/30/13) 40.00 0.00 X 77565 0 8744 MR MARCO F BENEDETTI VP - BUSINESS & FINANCE 40.00 0.00 X 20805 0 971 MS TERRI MANGIONE VP - STUDENT AFFAIRS 40.00 0.00 X 123507 0 10190 MS DIANNA CIVELLO INTERIM VP - INST. ADVANCEMENT 40.00 0.00 X 135798 0 11433 DR JOSEPH O'DONNELL PROFESSOR 40.00 0.00 X 168417 0 43741 DR IAN REDPATH PROFESSOR 40.00 0.00 X 166216 0 25034 MARGARET MCCARTHY ASSOC. VP - ACADEMIC AFFAIRS 40.00 0.00 X 162224 0 54283 DR GEORGE PALUMBO PROFESSOR 40.00 0.00 X 150951 0 22863 DR RICHARD SHICK DEAN - SCHOOL OF BUSINESS 40.00 0.00 X 148797 0 25804 1786809 0 316106 47 0 1 0 CHARTWELLS EDUCATIONAL DINING SERVICES 81 ST MARY ST TORONTO ONTARIO CA FOOD SERVICE 4273529 LAKE SIDE CONTRACTING COMPANY INC 3198 UNION RD SUITE 500 CHEEKTOWAGA NY 14227 CONSTRUCTION 520894 NIAGARA SCENIC BUS LINES INC 5175 SOUTHWESTERN BLVD HAMBURG NY 14075 BUS/TRANSPORTATION 410147 CUTTING EDGE PRODUCTIONS ONE S BROAD ST 10TH FLOOR PHILADELPHIA PA 19107 MARKETING 402754 COMDOC LEASING PO BOX 1573 AKRON OH 44309 PRINTER/COPIER LEASING 388726 38 139550 9754363 4735446 546489 14629359 TUITION & FEES 611710 115561697 115228516 333181 RESIDENCE HALL-RM & BO 611710 15948109 15948109 INTERCOLLEGIATE ATHLET 611710 739496 739496 FOOD SVC/RATHSKELLER 611710 202394 202394 BOOKSTORE/PRINTING 611710 200000 200000 132651696 3871970 -77836 3949806 11530 0 11530 11530 11530 55932183 50944431 4987752 4987752 4987752 106865 139550 111231 -4366 -4366 MISCELLANEOUS 531190 438917 434193 4724 438917 156586858 132752708 260069 8944722 57035705 57035705 1134585 445528 689057 37884860 32236850 5648010 2371656 1974822 396834 8862755 6158698 2704057 2833104 2082953 750151 128832 128832 138057 138057 116573 116573 2328228 2328228 9836681 7891969 1944712 ACADEMIC SUPPORT 8451052 8451052 0 0 INSTRUCTION 6728801 6728801 0 0 INSTITUTIONAL SUPPORT 3265020 0 2223153 1041867 NETWORK/INFRASTRUCTURE 1256981 0 1256981 0 1261527 1261527 143634417 125334606 17257944 1041867 2806823 14817812 6072700 5916282 16360997 15131130 5918253 4886702 4309913 3929915 24229 26139 2924706 2702303 258462986 116343780 147562027 142119206 104320829 111528664 669024 727682 290969501 301785835 10261398 9672562 5602993 6714113 76506369 74144583 541745 380374 10231040 9787414 103143545 100699046 X 85567846 90385718 36930961 41706097 65327149 68994974 187825956 201086789 290969501 301785835 12952441 263504 44888 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 16327 0 86435 1 0 94474839 4969184 9006205 3869695 104580533 84947373 2567077 11764514 4154125 650000 94474839 88435779 4274062 -3225931 4536537 84947373 74447275 5397573 12953595 4362664 88435779 62876922 4950853 10481847 3862347 74447275 0.17000 0.55000 0.28000 1 0 5475772 5475772 252987214 116343780 136643434 142119206 SHORT TERM INVESTMENTS: DEBT SERVICE 11183814 F OTHER INVESTMENTS 100344850 F 111528664 DEPOSITS HELD IN CUSTODY 237797 INTEREST PAYABLE 771104 GOVERNMENT GRANTS REFUNDABLE 2733447 ASSET RETIREMENT OBLIGATION 6045066 9787414 X 105747598 263504 44888 308392 105439206 51147652 51147652 156586858 92486764 0 92486764 51147653 51147653 143634417 PART V, LINE 4: THE PRIMARY INTENDED USE OF THE ENDOWMENT IS TO SUPPLEMENT OPERATIONS AND FUND SCHOLARSHIPS FOR STUDENTS. PART X, LINE 2: THE COLLEGE IS SUBJECT TO THE PROVISIONS OF ASC NO. 740-10, INCOME TAXES, RELATED TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS WAS REQUIRED AT MAY 31, 2014 AND 2013. PART XI, LINE 4B - OTHER ADJUSTMENTS: ENDOWED SCHOLARSHIPS 2,983,595. INSTITUTIONAL SCHOLARSHIPS AND STUDENT AID 48,164,058. ROUNDING -1. PART XII, LINE 4B - OTHER ADJUSTMENTS: ENDOWED SCHOLARSHIPS 2,983,595. INSTITUTIONAL SCHOLARSHIPS AND STUDENT AID 48,164,058. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 CANISIUS COLLEGE'S NONDISCRIMINATORY POLICY IS PUBLISHED AT LEAST ANNUALLY IN THEIR NEWSPAPER. THE COLLEGE ALSO INCLUDES A STATEMENT OF THIS POLICY IN ALL BROCHURES, CATALOGS AND ADVERTISEMENTS DEALING WITH STUDENT PROGRAMS, ADMISSIONS, AND SCHOLARSHIPS. SCHEDULE E, PART I, LINE 6: THE COLLEGE RECEIVES FINANCIAL AID FROM VARIOUS FEDERAL AND STATE AGENCIES. THE COLLEGE OPERATES UNDER A NONDISCRIMINATORY POLICY, AND DISTRIBUTES FINANCIAL AID IN ACCORDANCE WITH SUCH POLICY. CENTRAL AMERICA & THE CARIBBEAN 0 0 PROGRAM SERVICES STUDENT TRAVEL AND CONFERENCES 42350 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDENT REFUNDS, STUDENT TRAVEL, CONFERENCES AND STUDY ABROAD PROGRAMS 64551 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES STUDENT REFUNDS, STUDENT TRAVEL, CONFERENCES AND STUDY ABROAD PROGRAMS 455155 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES STUDENT REFUNDS, STUDENT TRAVEL, CONFERENCES AND STUDY ABROAD PROGRAMS 4348 NORTH AMERICA 0 0 PROGRAM SERVICES WAGES, STUDENT REFUNDS, STUDENT TRAVEL AND CONFERENCES 245761 RUSSIA & THE NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICES STUDENT REFUND 21209 SOUTH AMERICA 0 0 PROGRAM SERVICES STUDENT TRAVEL, CONFERENCES AND STUDY ABROAD PROGRAMS 24012 SOUTH ASIA 0 0 PROGRAM SERVICES CONFERENCE 179 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES STUDENT TRAVEL, CONFERENCES AND STUDY ABROAD PROGRAMS 51934 0 0 0 0 0 0 857565 51934 909499 1 0 0 1 1 0 REGENTS BALL 216065 135000 81065 52936 30804 BLUE & GOLD GOLF OUTING 30350 4550 25800 19566 7925 246415 139550 106865 72502 38729 111231 -4366 1 0 0 UNRESTRICTED AND INSTITUTIONAL SCHOLARSHIPS, INCLUDING MERIT AND ATHLETIC SCHOLARSHIPS 13100 47994590 0 RESTRICTED SCHOLARSHIPS AND GOVERNMENT AID 5670 9041115 0 PART I, LINE 2: THE COLLEGE'S FINANCIAL AID OFFICE MAINTAINS ELIGIBILITY REQUIREMENTS AND MONITORS GRANTING OF AWARDS TO STUDENTS AND FOLLOWS U.S. FEDERAL AID REGULATIONS AND ALL STATES' REGULATIONS FOR GRANTS TO ITS STUDENTS. X 1 1 X X X X 1 0 0 0 0 0 0 0 0 MR JOHN J HURLEY PRESIDENT 271239 0 0 0 25183 0 0 0 42693 0 339115 0 0 0 DR RICHARD WALL VP - ACADEMIC AFFAIRS 166649 0 0 0 1116 0 0 0 57757 0 225522 0 0 0 MR PATRICK RICHEY VP - BUS. & FINANCE (THRU 12/31/13) 62426 0 0 0 105916 0 0 0 12593 0 180935 0 0 0 DR JOSEPH O'DONNELL PROFESSOR 168417 0 0 0 0 0 0 0 43741 0 212158 0 0 0 DR IAN REDPATH PROFESSOR 166216 0 0 0 0 0 0 0 25034 0 191250 0 0 0 MARGARET MCCARTHY ASSOC. VP - ACADEMIC AFFAIRS 162224 0 0 0 0 0 0 0 54283 0 216507 0 0 0 DR GEORGE PALUMBO PROFESSOR 150951 0 0 0 0 0 0 0 22863 0 173814 0 0 0 DR RICHARD SHICK DEAN - SCHOOL OF BUSINESS 148671 0 0 0 126 0 0 0 25804 0 174601 0 0 0 PART I, LINE 1A THE COLLEGE PAID FOR HEALTH AND SOCIAL CLUB DUES OR COUNTRY CLUB DUES FOR ONE OF THE OFFICERS/HIGHEST COMPENSATED EMPLOYEES LISTED IN PART VII. CANISIUS WILL ONLY REIMBURSE A BUSINESS EXPENSE WHEN ALL THREE OF THE FOLLOWING IRS REQUIREMENTS ARE MET: 1) THE EXPENSE MUST HAVE A BUSINESS CONNECTION (I.E., THE EXPENSES MUST BE INCURRED WHILE PERFORMING SERVICES ON BEHALF OF THE COLLEGE) 2) THE EXPENSE MUST BE ADEQUATELY SUBSTANTIATED BY THE EMPLOYEE WITHIN A REASONABLE PERIOD OF TIME; AND 3) THE EMPLOYEE MUST RETURN ANY EXCESS REIMBURSEMENT OF ALLOWANCE WITHIN A REASONABLE PERIOD OF TIME. A PORTION OF THESE DUES WERE TAXABLE BASED ON THE PERCENTAGE OF NON-BUSINESS TO BUSINESS USE FOR EACH EMPLOYEE. THE COLLEGE "GROSSED UP" THE APPLICABLE NON-BUSINESS EXPENSES AND INCLUDED IN THE EMPLOYEES' W-2 AS ADDITIONAL TAXABLE COMPENSATION. PART I, LINE 4A THE FOLLOWING OFFICER RECEIVED SEVERANCE PAYMENTS FROM THE COLLEGE DURING THE CALENDAR YEAR 2013: PATRICK RICHEY, VP BUSINESS/FINANCE (THRU 12/31/13), $105,916. A DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 64983TCQ4 2004-03-04 28548460 NEW DORM BONDS 0 0 0 B DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 64983QCU1 2005-04-26 24788408 REFUND BONDS ISSUED 12/21/1995 0 0 0 C BUFFALO AND ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORPORATION 222413596 NONEAVAIL 2010-12-29 16000000 CONSTRUCT AND EQUIP FACILITY 0 0 0 D DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 NONEAVAIL 2012-11-09 15162925 REFUND BONDS ISSUED 12/28/2000 0 0 0 A 5345000 28873113 1985988 384381 896521 1628319 23576363 401541 2005 0 1 0 1 B 7655000 24788408 2480577 312199 641000 281770 23553438 1 0 1 1 C 16000000 271178 15728822 2012 0 0 1 1 D 15162925 303258 76326 14783341 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 1 0 0 0 1 0 B 0 0 0 1 0 0 0 0 0 C 0 1 0 0 1 0 0 0 0 D 0 1 0 0 1 1 M&T TRUST COMPANY 10.000000000000 0 0 0 0 0 A 0 B 0 C 0 D 0 PARTS I AND II, COLUMN A: DIFFERENCES BETWEEN THE ISSUE PRICE (PART I) AND TOTAL PROCEEDS (PART II, LINE 3) ARE DUE TO INVESTMENT EARNINGS. PART IV, LINE 2C, COLUMNS A AND B: DASNY INVESTS BOND PROCEEDS AND HANDLES ARBITRAGE COMPLIANCE ON BEHALF OF CONDUIT BORROWERS, PREPARING REPORTS ANNUALLY FOR ALL ITS ISSUES. THE COLLEGE DOES NOT HAVE COPIES OF THE REPORTS PREPARED AT THE COMPUTATION DATES, BUT IS AWARE THAT DASNY PREPARED SUCH REPORTS, IN 2009 AND 2010, RESPECTIVELY, FOR THE 2004 AND 2005 BONDS. THE COLLEGE DOES HAVE COPIES OF RECENT REPORTS PREPARED FOR THE ANNUAL PERIODS ENDED 12/31/2013, WHICH CONTINUE TO SHOW ZERO REBATE LIABILITY FOR BOTH BOND ISSUES. ADPRO SPORTS SEE PART V 364085 SEE PART V 0 INTEGRITY OFFICE SUPPLIES SEE PART V 70359 SEE PART V 0 UNILAND DEVELOPMENT COMPANY SEE PART V 167953 SEE PART V 0 PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: ADPRO SPORTS(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: RONALD RACCUIA (TRUSTEE) IS THE OWNER OF ADPRO SPORTS.(D) DESCRIPTION OF TRANSACTION: SALES OF ATHLETIC APPAREL. PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: INTEGRITY OFFICE SUPPLIES(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: RONALD RACCUIA (TRUSTEE) IS THE OWNER OF INTEGRITY OFFICE SUPPLIES.(D) DESCRIPTION OF TRANSACTION: SALES OF OFFICE SUPPLIES. PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: UNILAND DEVELOPMENT COMPANY(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: MICHAEL MONTANTE (TRUSTEE) IS THE VICE PRESIDENT OF UNILAND DEVELOPMENT COMPANY WHICH MAINTAINS A CONSTRUCTION MANAGEMENT AGREEMENT WITH THE COLLEGE.(D) DESCRIPTION OF TRANSACTION: CONSTRUCTION PROJECTS. X 19738 COST X 1622 COST X 36 485795 SALE OF COMPARABLE PROP. X 3 1550 COST X MISCELLANEOUS 30 17888 COST X SPORTS EVENTS 3 13500 COST X HOTEL PACKAGE 4 4766 COST X GIFT CARDS 27 2230 COST 0 0 0 0 PART I, COLUMN (B): THE NUMBER REPORTED IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 2 NELSON D. CIVELLO (TRUSTEE) AND DIANNA CIVELLO (INTERIM VP INSTITUTIONAL ADVANCEMENT) HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS REVIEWED BY THE VICE PRESIDENT FOR BUSINESS AND FINANCE AND HIS STAFF. THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES, WHICH INCLUDES THE PRESIDENT OF THE COLLEGE, REVIEWS AND APPROVES THE 990 BEFORE FILING. THE BOARD OF TRUSTEES RECEIVES A COPY OF THE 990 ONCE IT HAS BEEN FILED WITH THE APPLICABLE AUTHORITIES. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES MUST SUBMIT A WRITTEN FORM ANNUALLY THAT IS REVIEWED BY THE SECRETARY OF THE BOARD OF TRUSTEES AND ANY CONFLICTS OF INTEREST ARE DISCUSSED WITH EMPLOYEE. FORM 990, PART VI, SECTION B, LINE 15 IN DETERMINING COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL, THE PROCESS INCLUDES HIRING AN INDEPENDENT CONSULTING FIRM, WHO PROVIDES MARKET SURVEYS AND BENCHMARKING TO HELP ASSIST IN THE DECISION MAKING PROCESS. THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE FINAL COMPENSATION AMOUNTS. IN DETERMINING COMPENSATION LEVELS OF OTHER KEY EMPLOYEES, THE COLLEGE LOOKS AT MARKET SURVEYS AND BENCHMARKS FROM OTHER AJCU SCHOOLS. THE PRESIDENT DETERMINES THE APPROPRIATE COMPENSATION LEVEL AND REVIEWS IT WITH THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE'S FORM 990 IS AVAILABLE ON GUIDESTAR.ORG AND UPON REQUEST. THE GOVERNING DOCUMENTS, FINANCIAL INFORMATION AND OTHER DOCUMENTS OPEN FOR PUBLIC DISCLOSURE ARE AVAILABLE UPON REQUEST.