2015-02-05T09:11:39-07:00 2014-06-30 990 2013-07-01 231352664 MUHLENBERG COLLEGE MUHL 4846643140 2400 Chew Street Allentown PA 18104 Jason Feiertag Assistant Treasurer 4846643140 2015-01-08 2013 2016-03-07 17:11:31Z Dr Peyton R Helm 2400 Chew Street Allentown PA 18104 263786587 0 X www.muhlenberg.edu X 1848 PA Muhlenberg aims to help students become independent critical thinkers who are intellectually agile, characterized by a zest for reasoned and civil debate, knowledgeable about the achievements and traditions of diverse civilizations and cultures, able to express ideas with clarity and grace, committed to life-long learning, equipped with ethical and civic values and prepared for lives of leadership and service. 32 32 2131 240 344719 193203 5869550 8094807 113615222 116175131 9874795 26882959 1538955 3228210 130898522 154381107 32116761 33641499 0 0 48143902 50908960 0 0 3279212 38434056 38347177 118694719 122897636 12203803 31483471 455614811 489325629 105063622 101325505 350551189 388000124 Muhlenberg aims to help students become independent critical thinkers who are intellectually agile, characterized by a zest for reasoned and civil debate, knowledgeable about the achievements and traditions of diverse civilizations and cultures, able to express ideas with clarity and grace, committed to life-long learning, equipped with ethical and civic values and prepared for lives of leadership and service. 0 0 35531462 0 96345422 Instruction and research expenditures for approximately 2,155 full-time undergraduate students. The College offers 40 majors in the humanities, fine arts, social sciences and natural sciences, in addition to strong pre-professional programs in such areas as pre-health, pre-law, pre-theology, business and education. Muhlenberg professors are experts in their fields. They conduct cutting-edge research, publish books and articles, are quoted in the media, present at conferences, and win awards. Muhlenberg professors are the force behind the College's unmatched connectivity. They drive the rich and rewarding curriculum, which connects and combines classical liberal arts with outstanding pre-professional study. 54631175 33641499 28058737 Other program services: Library, depreciation, interest, non-cash financial aid, amortization of bond settlement costs (2,155 full-time undergraduate students). Student services including recruitment for admission, counseling, a nationally recognized peer tutoring program, career development, financial aid administration, and student record administration. All of these services contribute to the sense of connectivity experienced by Muhlenberg students while interacting in the campus community. 10629382 0 20271376 Auxiliary services: housing of 1,950 students; meals for approximately 1,750 students; a College bookstore for approximately 2,155 full-time students and 730 employees. 10384457 0 0 Operation and maintenance of physical plant: educational and administrative buildings and grounds (97 buildings). The beautiful 91 acre campus is highlighted by Gothic architecture and its signature historical buildings the Haas College Center, Baker Center for the Arts and Egner Memorial Chapel. Recent additions include a state of the art science building, additions to the Seegers Union building including a beautiful new campus restaurant, and eight spectacular new residence halls over the past decade. 10384457 0 0 111176476 1 1 0 0 0 0 0 1 1 1 1 1 0 0 1 1 1 0 1 1 1 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 343 0 1 2131 1 1 1 1 BD CJ EI VI 0 0 0 0 0 0 0 0 X 32 32 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X Muhlenberg College 4846643140 2400 Chew Street Allentown PA 19530 Mr Arthur Scavone Trustee 2 X 0 0 0 Mr Douglas J Peebles Trustee 2 X 0 0 0 Mr Eric Berg Trustee 2 X 0 0 0 Mr Gerald A Galgano Trustee 2 X 0 0 0 Mr Jeffrey R Porphy 3rd Vice Chair 4 X 0 0 0 Mr Jeffrey S Hoffman Trustee 2 X 0 0 0 Mr John B Rosenberg Trustee 2 X 0 0 0 Mr John D Ladley Trustee 2 X 0 0 0 Mr John Heffer Trustee 2 X 0 0 0 Mr Lance Bruck Trustee 2 X 0 0 0 Mr Michael Stein Trustee 2 X 0 0 0 Mr N Dante LaRocca Trustee 2 X 0 0 0 Mr Richard C Crist Jr Board Chair 4 X 0 0 0 Mr Richard F Brueckner Trustee 2 X 0 0 0 Mr Richard P Romeo Board Secretary 4 X 0 0 0 Mr Stuart W Freiman Trustee 2 X 0 0 0 Mr Wilson F Gum Trustee 2 X 0 0 0 Ms Barbara Crossette Trustee 2 X 0 0 0 Ms Beatrice ODonnell Trustee 2 X 0 0 0 Ms Beth Adderly Evans Trustee 2 X 0 0 0 Ms Cecilia A Conrad PhD Trustee 2 X 0 0 0 Ms Donna Bradley Tyson Trustee 2 X 0 0 0 Ms Julie P Hamre Trustee 2 X 0 0 0 Ms Karen Wagoner 1st Vice Chair 4 X 0 0 0 Ms Kim Bleimann Trustee 2 X 0 0 0 Ms Linda Cenci Trustee 2 X 0 0 0 Ms Marion E Glick Trustee 2 X 0 0 0 Ms Sandra Schuyler Jaffee Trustee 2 X 0 0 0 Ms Tammy L Bormann 2nd Vice Chair 4 X 0 0 0 Rev Claire S Burkat Trustee 2 X 0 0 0 Rev Wilma S Kucharek Trustee 2 X 0 0 0 Rev Samuel R Zeiser PhD Trustee 2 X 0 0 0 Mr Peyton R Helm President 50 X X 427274 0 60280 Mr Kent Dyer CBO and Treasurer 40 X 199144 0 49190 Dr John Ramsay Provost 40 X 178850 0 93289 Ms Rebekkah Brown VP of Development and Alumni Relations 40 X 174429 0 46386 Mr Christopher Hooker Haring Dean of Admissions 40 X 296504 0 46023 Mr Michael Bruckner VP of Public Relations 40 X 136159 0 39920 Ms Dean Green Dean of Students 40 X 136200 0 31227 Mr Jason Feiertag Assistant Treasurer 40 X 102394 0 40095 Mr Harold Miller Director of IT 40 X 143902 0 32765 Mr Charles Richter Professor 40 X 145514 0 65485 Mr Curtis Dretsch Professor 40 X 133294 0 29976 Dr Karen Dearborn Professor 40 X 134232 0 59571 Dr Christopher Herrick Professor 40 X 127572 0 32659 2335468 0 626866 43 0 1 0 Sodexo Dining Services 4880 Paysphere Circle Chicago IL 60674 dining and catering 7996354 Whiting Turner Construction Company PO Box 17596 Baltimore MD 21297 Construction Management Services 8937336 Jerdon Construction Services LLC PO Box 339 Fogelsville PA 18051 construction 1141285 Albarell Electric 901 West Lehigh Street Bethlehem PA 18016 construction 872262 Spillman Farmer Shoemaker 1721 Spillman Drive Bethlehem PA 18015 architectural services 565811 37 0 0 0 0 453362 7641445 2816 8094807 tuition and fees 900099 96345422 96345422 0 0 auxiliary enterprises 721000 19828359 19590792 237567 0 game admissions 711210 1350 1350 0 0 0 0 0 0 116175131 9466556 9416489 50067 0 0 0 0 0 0 0 0 0 0 0 125701089 0 108284686 0 17416403 0 17416403 17416403 0 0 0 1563811 1120794 443017 443017 0 0 fines 900099 42388 42388 0 0 excess of payments to healthcare trust over claims 900099 1610765 1610765 0 0 1132040 1074955 57085 0 2785193 154381107 145941581 344719 0 31717972 31717972 1923527 1923527 0 0 0 0 2016843 410527 1192659 413657 0 0 0 0 34833214 30540858 3069368 1222988 2938399 2344333 434344 159722 8557316 7208051 912630 436635 2563188 2135181 301792 126215 0 0 0 0 337827 0 337827 0 85626 0 85626 0 0 0 0 0 0 0 167825 0 167825 0 2581277 2168775 337745 74757 393387 360175 33212 0 1767902 1532615 -51945 287232 1142714 37393 1105321 0 0 0 0 0 9264154 9264154 0 0 705101 547107 60574 97420 0 0 0 0 1467886 1139623 236415 91848 3425657 3425657 0 0 0 0 0 0 7853859 7853859 0 0 717488 717488 0 0 special program instruction 778147 771928 6219 0 constituency programs 869605 541961 35417 292227 equipment 2171629 2103980 66617 1032 education abroad fees 2976826 2976826 0 0 1640267 1454486 110302 75479 122897636 111176476 8441948 3279212 5215107 1927759 24465756 24869350 4757665 5470094 1051544 2260207 0 0 0 0 1679005 1584347 499543 467279 861442 1248204 295022810 120005040 170557731 175017770 181210354 188763988 53522537 75072696 0 0 0 0 11794127 12643935 455614811 489325629 11183995 9530624 0 0 4422036 4975945 71080000 69590000 844674 767143 0 0 0 0 1374370 1374370 16158547 15087423 105063622 101325505 X 238168582 261334285 43640825 53890588 68741782 72775251 350551189 388000124 455614811 489325629 X 31483471 6233650 0 0 0 -268186 X 1 X 1 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 2720778 0 0 X X X X 0 0 1 X 199828422 37313036 29839570 1804037 4583536 167825 260425630 160764171 31778343 13715502 1610803 4643433 175358 199828422 162401492 7066881 -2652801 1540616 4350357 160428 160764171 137319818 5788887 25058865 1381523 4237580 146975 162401492 125745051 5347530 11710188 1312671 4035997 134283 137319818 0.5889 0.2677 0.1434 0 0 0 2523375 2523375 0 237235941 80769266 156466675 0 0 0 0 0 52629310 37492224 15137086 0 2634184 1743550 890634 175017770 PNC Pooled Income Fund 379501 F Timbervest 1069851 F Metropolitan Real Estate 2883740 F Mercer Private Investment Partners Fund 2794713 F Mercer Private Investment Partners Fund II 723205 F Mercer Private Real Assets Fund 290640 F Neuberger Berman Secondary Opportunities Fund III 397948 F Goldman Sachs Distressed Opportunities Fund 1065656 F Neuberger Berman Secondary Opportunities Fund 1907039 F Portfolio Advisors 2984337 F Newbury Partners 2529115 F Newlin Energy Partners 2486174 F Black Rock Diamond Property Fund 1481507 F Davidson Kempner Fund 3254731 F Fir Tree International Value Fund 2723303 F Canyon Value Realization Fund 3183214 F King Street Capital 3809751 F Och Ziff Asia Overseas 1902999 F Anchorage Capital Partners 2610073 F JAT Capital Offshore Fund 2008847 F Arrowgrass International Fund 3140772 F Anchorage Short Term Credit Fund 1383342 F Brevan Howard Credits Analysts Fund 3321139 F Eminence Fund 1600491 F Pennant Windward Fund 2000266 F Pelham Long Short Fund 2025704 F Tiger Eye Fund 2091299 F Wexford Offshore Spectrum Fund 1654635 F Silver Creek Low Vol Strategies Fund 1922803 F Montauk TriGuard V 874849 F Fir Tree Real Estate Opportunity Fund II 1095223 F Commonfund International Partners VII 861134 F Crown Global Secondaries II 1397767 F Common Sense Offshore Fund 150564 F UBS Realty Fund 3259230 F Comerica Natural Resources Fund 7807134 F 75072696 Accrued Post Retirement Benefit costs 3306722 Deposits/withholdings to be paid to others -271007 Flexible spending account withholdings 50224 Vendor advance 942857 swaps liability 11058627 15087423 X 161567726 6233650 0 0 952969 7186619 154381107 0 0 0 154381107 124118790 0 0 0 1388979 1388979 122729811 167825 0 167825 122897636 Schedule D, Part III, Line 4 The Martin Art Gallery of Muhlenberg College provides the Muhlenberg and Lehigh Valley Communities with siginficant opportunities for increased understanding of the visual arts, art history, and cultural diversity through the exhibition of works from the College's collection. The Gallery's exhibition is enhanced by gallery talks, artist receptions, and cross-curriculum programs. The gallery occupies a prominent locations on campus in the Baker Center for the Arts. Schedule D, Part IV, Line 2b The College holds funds for the Women's Auxiliary of Muhlenberg College in the College's endowment investments. The College also holds funds on behalf of the Muhlenberg Student Government Association as well as numerous student clubs and organizations. Schedule D, Part V, Line 4 Endowment funds are used to support general operations, provide financial assistance to students, and support research opportunities for students and faculty. Schedule D, Part X, Line 2 Management has reviewed the tac positions for each of the open tax years (2011-2013) or expected to be taken in the College's 2014 tax return and has concluded that there are no significant uncertain tax positions that would require recognition in the financial statements. Schedule D, Part XI, Line 2d Cost of goods sold at bookstore and investment management fees netted. Schedule D, Part XII, Line 2d Endowment gains used to meet spending policy and cost of goods sold by Bookstore. 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 MUHLENBERG COLLEGE Muhlenberg College does not discriminate against any person based on age, color, disability, gender, gender identity, national or ethnic origin, race, religion, sexual orientation, veteran status, or any other basis protected by applicable federal, state or local laws. Inquiries regarding this policy and complaints of discrimination in violation of this policy may be directed to: Anne Speck, Vice President of Human Resources, Muhlenberg College, Allentown, PA 18104. (484) 664-3165. Complaints will be handled in accordance with the appropriate procedures established for resolving such complaints as set forth in student, faculty and staff handbooks. In addition, student inquiries concerning the application of Title IX of the Education Amendments of 1972 (prohibiting discrimination on the basis of sex) may be directed to: Lee Ann Kolbe, Title IX Coordinator, Muhlenberg College, Allentown, PA 18104. Individuals with complaints of this nature also have the right to file a formal complaint with the United States Department of Education: Office for Civil Rights (OCR) http://www.ed.gov/ocr Schedule E, Part I, Line 6 The College receives and administers financial aid assistance for students of Muhlenberg College. 1 Europe (including Iceland and Greenland) 0 1 Program Services Muhlenberg professor spends a semester in a foreign country teaching Muhlenberg students. 357158 0 1 357158 financial aid in form of credit against tuition Europe (including Iceland and Greenland) 180 0 1306181 credit towards tuition cost of tuition financial aid East Asia and the Pacific 9 0 129900 credit towards tuition cost of tuition financial aid Central America and the Caribbean 2 0 82835 credit towards tuition cost of tuition financial aid Middle East and North Africa 10 0 223692 credit towards tuition cost of tuition financial aid North America (including Canada and Mexico, but not the United States) 1 0 6750 credit towards tuition cost of tuition financial aid Russia and the newly independent States 2 0 25000 credit towards tuition cost of tuition financial aid South America 1 0 18750 credit towards tuition cost of tuition financial aid South Asia 5 0 96285 credit towards tuition cost of tuition financial aid Sub-Saharan Africa 2 0 34134 credit towards tuition cost of tuition 1 0 0 1 1 0 Schedule F, Part I, Line 2 Grants are made to Muhlenberg students studying abroad as well as foreign students studying at Muhlenberg College. Such grants are applied as credit towards tuition and fees. Muhlenberg faculty review and approve programs of study in foreign countries before Muhlenberg students are allowed to enroll in such programs. 1 research assistant stipends 26 35913 0 cash academic award recipients 99 43881 76689 cost of tuition credit towards tuition and fees travel assistance grants 195 20924 0 cash summer research grants 22 65730 0 cash Financial aid grants 1795 0 31474835 cost of tuition recipients receive a credit towards their tuition and fees for attendance Schedule I, Part I, Line 2 The College maintains records for all students receiving financial assistance administered by the College. Records include the financial and academic performance records relative to award decisions. X X X X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 Mr Peyton R Helm President 393804 0 0 0 33470 0 32280 0 28000 0 487554 0 0 0 Mr Kent Dyer CBO and Treasurer 199144 0 0 0 0 0 23968 0 25222 0 248334 0 0 0 Dr John Ramsay Provost 178850 0 0 0 0 0 20729 0 72560 0 272139 0 0 0 Ms Rebekkah Brown VP of Development and Alumni Relations 174429 0 0 0 0 0 18765 0 27621 0 220815 0 0 0 Mr Christopher Hooker Haring Dean of Admissions 178434 0 0 0 118070 0 21080 0 24943 0 342527 0 0 0 Mr Michael Bruckner VP of Public Relations 136159 0 0 0 0 0 15515 0 24405 0 176079 0 0 0 Ms Dean Green Dean of Students 136200 0 0 0 0 0 14921 0 16306 0 167427 0 0 0 Mr Jason Feiertag Assistant Treasurer 102394 0 0 0 0 0 10940 0 29154 0 142488 0 0 0 Mr Harold Miller Director of IT 143902 0 0 0 0 0 16324 0 16441 0 176667 0 0 0 Mr Charles Richter Professor 145514 0 0 0 0 0 13864 0 51621 0 210999 0 0 0 Mr Curtis Dretsch Professor 133294 0 0 0 0 0 13781 0 16195 0 163270 0 0 0 Dr Karen Dearborn Professor 134232 0 0 0 0 0 9922 0 49649 0 193803 0 0 0 Dr Christopher Herrick Professor 127572 0 0 0 0 0 9603 0 23056 0 160231 0 0 0 Schedule J, Part I, Line 1a Housing is provided for the Provost, Dean of Students, Vice President of Development and the President of the College. The housing provided for the Dean of Students is considered a condition of employment. Only a portion of the President's housing is treated as taxable due to the fact that a substantial portion of the residence is utilized for College events and activities. Travel is provided for the President's spouse only when she is considered to be conducting College business. Housekeeping services are provided for the President and are treated as taxable. Schedule J, Part I, Line 3 The process for determining the President's compensation is documented. Feedback is gathered from Trustees, Parent's Council and the President's direct reports. This feedback, as well as the CUPA salary survey and data collected from 990 returns of competitor institutions is reviewed by the Compensation Committee of the Board of Trustees. The Committee then makes a recommendation to the Executive Committee of the Board of Trustees for their approval. The full Boad of Trustees is then informed of the decision. Schedule J, Part I, Line 4 Two officers received compensation from a supplemental executive retirement plan including advance payments for income tax. These amounts were included on their respective w-2's and reported as "other reportable compensation" on Schedule J of this return. A Lehigh County General Purpose Authority 911886539 5248058X9 2008-04-04 56505000 current refund of Authority's Bonds Series 05 & 07 0 0 0 B Lehigh County General Purpose Authority 911886539 52480RAV2 2009-05-14 19744064 capital projects including design, construction, renovation, equipping and furnishing of instruction 0 0 0 A 6400000 0 56508367 0 0 0 526389 0 0 0 0 0 2008 1 0 1 1 B 515000 0 19777001 0 0 0 338628 0 0 19438358 0 1 2010 0 0 1 1 A 0 0 0 0 0.0023 0.0001 0.0024 1 0 1 B 0 0 1 1 0 0.0019 0 0.0019 1 0 1 A 0 0 1 0 1 0 0 0 1 B 0 0 1 0 0 0 0 0 1 A 1 B 1 Form 990, Part VI, Section B, Line 11b A draft of the 990 form is posted to the Trustee web page maintained by the College. Trustees have the opportunity to review the return prior to a regularly scheduled meeting of the Trustees. The Audit and Compliance Committee of the Board reviews the return in detail with management. The Audit and Compliance Committee approves the return and reports its findings to the full Board of Trustees. Form 990, Part VI, Section B, Line 12c All faculty, staff, and Trustees must complete a Conflict of Interest Statement on an annual basis. Noted conflicts are reviewed by the Audit and Compliance Committee of the Board of Trustees. The College also utilizes controls to limit stated conflicts when considering pertinent contracts and other potential College business. Form 990, Part VI, Section B, Line 15 The annual compensation of the President is established by the Compensation Committee of the Board of Trustees, subject to approval by the full Board. A wide array of feedback from stakeholders including Trustees, Parent's Council, and the President's direct reports is reviewed by the Compensation Committee. In addition, the Human Resources Office provides comparative data from the CUPA salary survey and collects compensation data via 990 returns of the College's main competitor institutions. The Committee also reviews the performance appraisals of all other College officers. The Committee receives comparative data from the CUPA salary survey and other competitor institutions. Form 990, Part VI, Section C, Line 19 The College's Conflict of Interest Policy is available to the public via the College website. College financial statements and governing documents are available upon request. Form 990, Part XI, Line 9 Endowment gains used to meet spending policy and excess of payments to healthcare trust over related claims. Charitable Gift Annuity Trusts (2) 2400 Chew Street Allentown PA 18104 annuity PA N/A T Charitable Remainder Unitrusts (8) 2400 Chew Street Allentown PA 18104 annuity PA N/A T Pooled Income Fund 2400 Chew Street Allentown PA 18104 annuity PA N/A T 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Charitable Remainder Unitrusts (8) a-i 336786 FMV - CASH Pooled Income Fund a-i 5678 FMV - CASH