2015-02-16T09:08:54-06:00 2014-06-30 205991824 SC&H TAX & ADVISORY SERVICES LLC 910 RIDGEBROOK ROAD SPARKS MD 21152 990 2013-07-01 520591694 MCDANIEL COLLEGE INC MCDA 4108572218 2 COLLEGE HILL WESTMINSTER MD 211574303 ROGER N CASEY PRESIDENT 4108572218 2015-02-09 1 LORI S BURGHAUSER P00370694 4104031500 2015-02-09 2013 2016-02-25 16:41:14Z ROGER N CASEY 2 COLLEGE HILL WESTMINSTER MD 211574303 123656860 0 X WWW.MCDANIEL.EDU X 1867 MD STUDENTS ARE THE FOCUS AT MCDANIEL AND PROVIDING THE IDEAL LEARNING ENVIRONMENT IS OUR GOAL. CENTERED IN THE LIBERAL ARTS AND SCIENCES, A MCDANIEL EDUCATION TEACHES YOU TO THINK AND ACT CRITICALLY, CREATIVELY, AND HUMANELY. COMBINED WITH LEADERSHIP AND KNOWLEDGE IN YOUR FIELD, THESE ARE THE SKILLS THAT STUDENTS NEED TO SURMOUNT THE CHALLENGES OF THEIR FUTURE. 41 41 1986 41 765042 0 10077328 10131566 78563276 82247458 10186195 8244183 571608 382372 99398407 101005579 30132000 32181442 0 0 32656932 33198409 0 161186 1902486 28992778 29956985 91781710 95498022 7616697 5507557 198705308 210308630 68015855 65450275 130689453 144858355 X MCDANIEL COLLEGE IS A DIVERSE STUDENT-CENTERED COMMUNITY COMMITTED TO EXCELLENCE IN THE LIBERAL ARTS & SCIENCES AND PROFESSIONAL STUDIES. WITH CAREFUL MENTORING AND ATTENTION TO THE INDIVIDUAL, MCDANIEL CHANGES LIVES. WE CHALLENGE STUDENTS TO DEVELOP THEIR UNIQUE POTENTIALS WITH REASON, IMAGINATION, AND HUMAN CONCERN. THROUGH FLEXIBLE ACADEMIC PROGRAMS, COLLABORATIVE AND EXPERIENTIAL LEARNING, AND GLOBAL ENGAGEMENT, MCDANIEL PREPARES STUDENTS FOR SUCCESSFUL LIVES OF LEADERSHIP, SERVICE, AND SOCIAL RESPONSIBILITY. 0 0 69702622 26359297 60251387 UNDERGRADUATE PROGRAM OF STUDY: 1,595 FULL TIME STUDENT EQUIVALENCY.MCDANIEL COLLEGE HAS A LONG HISTORY AS A SMALL PRIVATE COLLEGE OF THE LIBERAL ARTS. MCDANIEL OFFERS COURSES OF STUDY IN MORE THAN 60 AREAS, INCLUDING PRE-PROFESSIONAL PROGRAMS, TEACHING CERTIFICATION, AND OFF-CAMPUS PROGRAMS. STUDENTS MAY PURSUE TRADITIONAL, DUAL, OR DOUBLE MAJORS, OR DESIGN THEIR OWN COURSE OF STUDY. THE AVERAGE CLASS SIZE IS 15.8 STUDENTS; THE STUDENT-FACULTY RATIO IS 11:1, MCDANIEL HAS 107 FULL-TIME FACULTY; 99 PERCENT HOLD TERMINAL DEGREES IN THEIR DISCIPLINES. ALL COURSES AND LABORATORIES ARE TAUGHT BY REGULAR FACULTY MEMBERS, NOT TEACHING ASSISTANTS. THE COLLEGE OFFERS COUNTLESS OPPORTUNITIES FOR OFF-CAMPUS STUDY BOTH WITHIN THE UNITED STATES AND OVERSEAS. AMONG THEM: STUDY IN BUDAPEST, HUNGARY THROUGH AN AGREEMENT WITH COLLEGE INTERNATIONAL WHICH FOLLOWS MCDANIEL'S CURRICULUM.MCDANIEL IS ACCREDITED BY THE COMMISSION ON HIGHER EDUCATION OF THE MIDDLE STATES ASSOCIATION OF COLLEGES AND SCHOOLS. 15290357 5715779 13067400 AUXILARY SERVICES: DINING HALL SERVICES FOR 1,243 STUDENTS AND RESIDENCE HALL SERVICES FOR 1,332 STUDENTS.RESIDENCE HALL - AT MCDANIEL FIRST, SECOND AND THIRD YEAR STUDENTS ALL LIVE ON CAMPUS. IN FACT, ALL STUDENTS ARE GUARANTEED HOUSING FOR ALL FOUR YEARS. EXCEPTIONS TO THE RESIDENCY REQUIREMENTS ARE MADE FOR THOSE WHO LIVE NEARBY WITH THEIR PARENTS, ARE MARRIED, OR ARE OVER AGE 24 OR PART TIME.YOU'LL FIND A RANGE OF OPTIONS, INCLUDING CLASSIC DORM STYLE ARRANGEMENTS AND APARTMENT SUITES, STAFFED BY FRIENDLY AND CAPABLE RESIDENT ASSISTANTS, WHO ARE SUPERVISED BY PROFESSIONAL STAFF. ALL RESIDENCES ARE WIRED FOR CABLE, TELEPHONE AND THE INTERNET.DINING HALL - AT MCDANIEL, STUDENTS HAVE A WIDE RANGE OF DINING CHOICES, CHOOSEN FROM A VARIETY OF MEAL PLANS DESIGNED FOR DORM, APARTMENT, OR COMMUTER STUDENT LIVING. ALL DINING LOCATIONS ARE WITHIN WALKING DISTANCE AND OFFER EXTENSIVE HOURS. 4491732 106366 8222286 GRADUATE PROGRAM OF STUDY - FULL TIME STUDENT EQUIVALENCY 719.THE MISSION OF GRADUATE AND PROFESSIONAL STUDIES IS TO PREPARE CULTURALLY COMPETENT PROFESSIONALS COMMITTED TO LEADERSHIP IN THEIR FIELD. STUDENTS ARE PLACED IN THE CENTER OF A COMMUNITY RICH IN THE LIBERAL ARTS TRADITION. AN EMPHASIS ON THE FOUNDATION OF KNOWLEDGE AND CRITICAL DECISION MAKING BASED ON CURRENT RESEARCH, THEORY AND PRACTICE ARE CENTRAL TO THE VARIOUS PROGRAMS.TWO GRADUATE DEGREES ARE GRANTED BY MCDANIEL COLLEGE: THE MASTER OF LIBERAL ARTS: AND THE MASTER OF SCIENCE. MCDANIEL COLLEGE IS ACCREDITED BY THE COMMISSION ON HIGHER EDUCATION OF THE MIDDLE STATES ASSOCIATION OF COLLEGES AND SCHOOLS, ALSO ACCREDITED BY: AMERICAN CHEMICAL SOCIETY, COUNCIL ON SOCIAL WORK EDUCATION, NATIONAL COUNCIL FOR ACCREDITATION OF TEACHER EDUCATION AND MARYLAND STATE DEPARTMENT OF EDUCATION.MCDANIEL COLLEGE GRADUATE AND PROFESSIONAL STUDIES DOES MORE THAN PREPARE TEACHERS, ADMINISTRATORS, COUNSELORS, AND A HOST OF EDUCATIONAL SPECIALISTS. AT MCDANIEL, YOU WILL FIND PROFESSIONAL PROGRAMS IN EXERCISE SCIENCE, GERONTOLOGY, HUMAN RESOURCE MANAGEMENT, AND LEADERSHIP IN GLOBAL ENTERPRISE. 89484711 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 0 1 1 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 126 0 1986 1 1 1 0 0 0 0 0 0 0 0 0 X 41 41 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X ARTHUR S WISNER 4108572218 2 COLLEGE HILL WESTMINSTER MD 211574390 MARTIN KP HILL CHAIR 1.00 X 0 0 0 MARY LYNN DURHAM VICE CHAIR 1.00 X 0 0 0 GEORGE R BENSON JR TRUSTEE 1.00 X 0 0 0 WAYNE K CURRY TRUSTEE 1.00 X 0 0 0 JOSEPH J ENSOR TRUSTEE 1.00 X 0 0 0 PHILIP G ENSTICE TRUSTEE 1.00 X 0 0 0 RALPH O FRITH TRUSTEE 1.00 X 0 0 0 J ELIZABETH GARRAWAY TRUSTEE 1.00 X 0 0 0 KENNETH R GILL TRUSTEE 1.00 X 0 0 0 OTTO J GUENTHER TRUSTEE 1.00 X 0 0 0 KEVIN F HANLEY TRUSTEE 1.00 X 0 0 0 STEVEN D KESLER TRUSTEE 1.00 X 0 0 0 MARJORIE R KIMBLE TRUSTEE 1.00 X 0 0 0 ALEXANDER KOUNDOURAKIS TRUSTEE 1.00 X 0 0 0 CAROLYN P LANDIS TRUSTEE 1.00 X 0 0 0 JAMES E LIGHTNER TRUSTEE 1.00 X 0 0 0 JULIE LUCAS TRUSTEE 1.00 X 0 0 0 SHARON F MANNING TRUSTEE 1.00 X 0 0 0 VICTOR MCTEER TRUSTEE 1.00 X 0 0 0 JULIE MERCER TRUSTEE 1.00 X 0 0 0 ALBERT J MEZZANOTTE JR TRUSTEE 1.00 X 0 0 0 CHARLES E MOORE JR TRUSTEE 1.00 X 0 0 0 CHITRACHEDU NAGANNA TRUSTEE 1.00 X 0 0 0 CHRISTOPHER C NEWMAN TRUSTEE 1.00 X 0 0 0 RICHARD W PALMER TRUSTEE 1.00 X 0 0 0 CARYL ENSOR PETERSON TRUSTEE 1.00 X 0 0 0 BRUCE H PRESTON TRUSTEE 1.00 X 0 0 0 DONALD M REMBERT TRUSTEE 1.00 X 0 0 0 R CHRISTINE ROYER TRUSTEE 1.00 X 0 0 0 CAROLYN L SCOTT TRUSTEE 1.00 X 0 0 0 BARBARA SHELTON TRUSTEE 1.00 X 0 0 0 DOLORES J SNYDER TRUSTEE 1.00 X 0 0 0 BARBARA A THOMAS TRUSTEE 1.00 X 0 0 0 CONSTANCE M UNSELD TRUSTEE 1.00 X 0 0 0 NANCY C VOSS TRUSTEE 1.00 X 0 0 0 ROBERT E WARFIELD TRUSTEE 1.00 X 0 0 0 WILLIAM J WESTERVELT JR TRUSTEE 1.00 X 0 0 0 LESLIE A WILEY TRUSTEE 1.00 X 0 0 0 JAMES H YATES TRUSTEE 1.00 X 0 0 0 JOYCE PAYNE YETTE TRUSTEE 1.00 X 0 0 0 CARROLL L YINGLING TRUSTEE 1.00 X 0 0 0 ROGER N CASEY PRESIDENT 40.00 X 403393 0 56938 ETHAN A SEIDEL VP ADMIN & FINANCE 40.00 X 210286 0 31999 ARTHUR S WISNER TREASURER 40.00 X 110118 0 20065 KIMBERLY A SEELEY ASSISTANT TREASURER 40.00 X 89239 0 28078 GEOFF PEARSON SECRETARY 40.00 X 27656 0 8067 PATRICIA LIVELSBERGER ASSISTANT SECRETARY 40.00 X 32250 0 12319 LORI LEWIS VP INST ADVANCEMENT 40.00 X 230713 0 41111 FLORENCE W HINES VP ENROLLMENT MGMT 40.00 X 164613 0 41754 THOMAS ZIRPOLI CEO TARGET SERVICES 40.00 X 153796 0 25517 LAWRENCE JUNKIN ASSOC. VP INST ADVANCEMENT 40.00 X 148928 0 41267 BETH GERL VP STD. AFFA 40.00 X 148848 0 30702 1719840 0 337817 15 0 1 0 MANEKIN CONSTRUCTION LLC 8601 ROBERT FULTON DR STE 100 COLUMBIA MD 21046 PROJECT GENERAL CONTRACTOR 1043110 ARAMARK 24818 NETWORK PLACE CHICAGO IL 60673 CUSTODIAL CONTRACTOR 1010120 MORGAN KELLER 70 THOMAS JOHNSON DR STE 200 FREDERICK MD 21702 PROJECT GENERAL CONTRACTOR 737332 VITAL SIGNS INC 1308 HEATHER CREST TERRACE SILVER SPRING MD 20902 SIGN LANGUAGE SERVICES 337626 WHITEFORD TAYLOR & PRESTON 6112 YORK ROAD BALTIMORE MD 21212 ATTORNEY 218479 7 25908 2607920 7497738 3833921 10131566 TUITION & FEES - UNDERGRADUATE 611600 60251387 60251387 SALES/SERVICES OF AUXILIARY ENTER 721310 13773785 13067400 706385 TUITION & FEES - GRADUATE 611600 8222286 8222286 82247458 541270 541270 28685 28685 29465264 846596 21782720 854912 7682544 -8316 7674228 1111 7673117 28026 13649 14377 14377 PARKING FINES/FEES 900099 129215 129215 GOLF COURSE 713910 57546 57546 THEATER 711110 8372 8372 172862 172862 367995 101005579 81541073 765042 8567898 32181442 32181442 1783757 455157 1167414 161186 23882070 22058978 988818 834274 1630145 1486308 70767 73070 4329796 3761434 358064 210298 1733827 1541552 109668 82607 295246 295246 314410 314410 103835 103835 14634 14634 811496 811496 5150271 4903440 92488 154343 1337528 1197743 43432 96353 3777685 3607996 58794 110895 950756 907991 4350 38415 2752062 2752062 550809 502687 20991 27131 319364 200229 65693 53442 1694180 1694180 6675350 6675350 413562 413562 REPAIR/MAINTENANCE 1860967 1854210 6298 459 SPONSOR PROGRAM 1397160 1397160 MISCELLANEOUS 1067191 813095 194083 60013 INTERCOLLEGIATE ATHLETI 470479 470479 95498022 89484711 4110825 1902486 11679607 11174294 2810412 1553338 1351574 1469130 2339974 2316236 473871 521871 293287 454455 155142628 84723863 74326079 70418765 86030522 98990246 13279896 17324000 6120086 6086295 198705308 210308630 8361555 7557208 2258092 2161984 48418972 46924368 1300000 1200000 7677236 7606715 68015855 65450275 X 51036075 52526855 28788494 36765783 50864884 55565717 130689453 144858355 198705308 210308630 X 5507557 8235775 425570 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 14634 14634 0 PART II-B, LINE 1: THE ORGANIZATION PAID MEMBERSHIP DUES OF $77,019 TO THE MARYLAND INDEPENDENT COLLEGES AND UNIVERSITIES ASSOCIATION (MICUA), WHICH ENGAGES IN LOBBYING ACTIVITY. MICUA SET ASIDE 19% OF THE DUES PAID TO ENGAGE IN NONDEDUCTIBLE LOBBYING AND POLITICAL EXPENDITURES. ACCORDINGLY, THE COLLEGE HAS REPORTED AN AMOUNT EQUAL TO 19% OF MEMBERSHIP DUES PAID ON LINE 1I. 98944177 2590179 15063650 3872338 112725668 87545240 3559572 11642502 3803137 98944177 88291875 2041077 622832 3410544 87545240 74708710 1592907 15494482 3504224 88291875 67615165 1671980 8729067 3307502 74708710 0.27340 0.46350 0.26310 0 0 2549509 2549509 130577004 68973378 61603626 7463700 5717313 1746387 11929232 8836033 3093199 2623183 1197139 1426044 70418765 INVESTMENT IN VENTURE LEADING & LEASING III 90090 F INVESTMENT IN VENTURE LEADING & LEASING IV 316160 F COMMON FUNDS 1374496 F CASH SURRENDER VALUE - LIFE INSURANCE 206136 F FMNI INVESTMENT NOTE 23224 F GOVERNMENT SECURITIES 765659 F MILLENIUM INTERNATIONAL FUND 6031004 F AG SUPER FUND 6222231 F REAL ESTATE 2295000 F 17324000 REFUNDABLE ADVANCES FROM THE U.S. GOVERNMENT 2152178 ACCUMULATED POST RETIREMENT BENEFIT OBLIGATION 5454537 7606715 X 76687635 8235775 439219 8674994 68012641 811496 32181442 32992938 101005579 62518733 13649 13649 62505084 811496 32181442 32992938 95498022 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE INTENDED TO HELP PROVIDE AFFORDABLE EDUCATION TO STUDENTS BY PROVIDING FUNDS FOR FINANCIAL AID AND SUPPORT FOR THE OPERATIONS OF THE COLLEGE. PART X, LINE 2: ASC 740, INCOME TAXES (ASC 740), PRESCRIBES A RECOGNITION THRESHOLD AND A MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AS WELL AS GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES AND FINANCIAL STATEMENT REPORTING DISCLOSURES. FOR THESE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE AMOUNT RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE COLLEGE RECOGNIZES INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX EXPOSURES AS A COMPONENT OF INCOME TAX EXPENSE. THE COLLEGE DOES NOT HAVE ANY AMOUNTS ACCRUED RELATING TO INTEREST AND PENALTIES AS OF JUNE 30, 2014 AND 2013. THE COLLEGE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS. THE COLLEGE REMAINS SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE TAXING AUTHORITIES FOR THE YEARS ENDED JUNE 30, 2011 THROUGH 2014. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS REVENUES NETTED WITH EXPENSES 13,649. ADJUSTMENT FOR ACTUARIAL LIABILITY FOR ANNUITIES PAYABLE 425,570. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 32,181,442. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS REVENUES NETTED WITH EXPENSES 13,649. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 32,181,442. PART XI, LINE 2A NET UNREALIZED GAIN ON INVESTMENTS AS A RESULT OF MARKET CHANGE FOR FISCAL YEAR 2014. THE INCREASE WAS ASSOCIATED WITH THE COLLEGE ENDOWMENT MARKET CHANGE DURING FISCAL 2014. PART XI, LINE 4B AND PART XII, LINE 4B SCHOLARSHIP AND FINANCIAL AID IS CONSIDERED FINANCIAL RESOURCE USED TO DISCOUNT THE STUDENTS' FINANCIAL OBLIGATION. GENERALLY SCHOLARSHIPS AND FINANCIAL AID IS DIVIDED INTO TWO CATEGORIES: NON-NEED-BASED AND NEED BASED. PER THE AUDITED FINANCIAL STATEMENTS, SCHOLARSHIP AND FINANCIAL AID IS RECORDED AS A DISCOUNT TO GROSS TUITION AND FEES. PER THE TAX RETURN, FORM 990, SCHOLARSHIP AND FINANCIAL AID IS RECORDED ON PART IX, LINE 2. PART XI AND PART XII THESE PARTS OF SCHEDULE D RECONCILE TO SEPARATE COMPANY FINANCIAL STATEMENTS OF MCDANIEL COLLEGE, INC. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE COLLEGE ADVERTISEMENTS COVER THE STATE OF MARYLAND, THE PRIMARY SEGMENT OF OUR GENERAL COMMUNITY. UNDER IRS PROCEDURES 75-50, EXCEPTION 4.03 - 2 (B), THE BALANCE OF OUR STUDENT BODY COMES FROM A LARGE GEOGRAPHICAL AREA. THEY ARE CONTACTED THROUGH VISITS TO HIGH SCHOOLS BY ADMISSIONS COUNSELORS WITH STUDENT PUBLICATIONS. SCHEDULE E, PART I, LINE 6 MCDANIEL RECEIVES GRANTS AND SCHOLARSHIPS FOR FINANCIAL AID FROM THE FEDERAL GOVERNMENT AS WELL AS THE STATE OF MARYLAND. THE FUNDS THAT ARE RECEIVED ARE EARMARKED BY THE GOVERNMENT AGENCY FOR CERTAIN STUDENTS AND THE COLLEGE HAS NO DECISION MAKING POWER OVER THE FUNDS. EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES PREPARATORY PROG. EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES INTERNATIONAL STUDY ABROAD 258683 SOUTH AMERICA 0 0 PROGRAM SERVICES INTERNATIONAL STUDY ABROAD 19000 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES INTERNATIONAL STUDY ABROAD 23925 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES INTERNATIONAL STUDY ABROAD CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 6031004 0 0 0 0 0 0 6332612 0 6332612 0 0 0 0 0 0 PART 1, LINE 3 MCDANIEL RECEIVED $184,610 IN REVENUE FROM THE PREPARATORY PROGRAM (PRE MED COURSES). COURSES WERE TAUGHT UNDER MCDANIEL CURRICULUM. GOLF TOURNAMENT 28026 28026 13649 28026 28026 13649 13649 14377 1 SCHOLARSHIPS/FELLOWSHIPS 1591 32181442 BOOK ACADEMIC & FINANCIAL NEED BASED PART I, LINE 2: A LIST OF RECIPIENTS OF SCHOLARSHIPS IS ON FILE AT THE INSTITUTION AND IS AVAILABLE ON REQUEST. ALTHOUGH THERE MAY BE RECIPIENTS WHO ARE RELATED TO PERSONS HAVING AN INTEREST IN THE INSTITUTION, SUCH RECIPIENTS ARE SELECTED ON AN EQUAL, OBJECTIVELY DETERMINABLE BASIS WITH OTHER RECIPIENTS. THAT IS, ALL STUDENTS RECEIVING SCHOLARSHIPS AND FELLOWSHIPS ARE JUDGED WORTHY BY THE INSTITUTION'S ASSESSMENT ON THE BASIS OF ACADEMIC ACHIEVEMENT, FINANCIAL NEED, AND OTHER SIMILAR STANDARDS. X 1 0 X X X X 0 0 0 0 0 0 0 0 0 ROGER N CASEY PRESIDENT 385893 0 0 0 17500 0 25500 0 31438 0 460331 0 0 0 ETHAN A SEIDEL VP ADMIN & FINANCE 192786 0 0 0 17500 0 20905 0 11094 0 242285 0 0 0 LORI LEWIS VP INST ADVANCEMENT 230713 0 0 0 0 0 22525 0 18586 0 271824 0 0 0 FLORENCE W HINES VP ENROLLMENT MGMT 164613 0 0 0 0 0 16525 0 25229 0 206367 0 0 0 THOMAS ZIRPOLI CEO TARGET SERVICES 153796 0 0 0 0 0 15340 0 10177 0 179313 0 0 0 LAWRENCE JUNKIN ASSOC. VP INST ADVANCEMENT 148928 0 0 0 0 0 7114 0 34153 0 190195 0 0 0 BETH GERL VP STD. AFFA 148848 0 0 0 0 0 15025 0 15677 0 179550 0 0 0 PART I, LINE 1A THE COLLEGE'S PRESIDENT, ROGER CASEY, IS REQUIRED TO LIVE ON CAMPUS AS A CONDITION OF HIS EMPLOYMENT. THE HOUSING IS PROVIDED FOR THE CONVENIENCE OF THE EMPLOYER AND THE LODGING IS FURNISHED ON THE COLLEGE'S CAMPUS. THE VALUE OF HIS HOUSING ALLOWANCE WAS $12,000. THIS AMOUNT HAS NOT BEEN INCLUDED IN HIS TAXABLE COMPENSATION ON HIS W-2. PART I, LINE 2 THE COLLEGE PROVIDES HOUSING FOR THE PRESIDENT AS PART OF HIS EMPLOYMENT. CONSEQUENTLY, SUBSTANTIATION IS NOT APPLICABLE. A CITY OF WESTMINSTER MD 526000811 960733BU6 2006-11-16 33760000 STF RESIDENT FAC, NEW FITNESS CTR 0 0 0 A 2951729 34454110 248951 20741937 12936221 2007 1 1 1 1 A 0 0 0 0 0 0 1 A 0 0 1 0 0 0 0 0 0 A 1 PART IV, LINE 2B / 2C: NO REBATE DUE THE BOND PROCEEDS WERE PROPERLY EXPENDED WITHIN THE APPROPRIATE TIME FRAME. THE BOND TRUSTEE INVESTS IN SLGS TO COMPLY WITH THE APPLICABLE YIELD LIMITATIONS. X 35 693891 AVG OF DAILY HIGH/LOW X 5 3140030 APPRAISAL 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS POSTED TO THE BOARD OF DIRECTORS' PORTAL FOR REVIEW. THE FORM 990 IS PART OF THE FEBRUARY 13, 2015 BOARD MEETING AGENDA. THE FORM 990 IS ACCEPTED AT THIS MEETING PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C MCDANIEL COLLEGE HAS ALL TRUSTEES, KEY EMPLOYEES, AND OFFICERS COMPLETE AN ANNUAL DISCLOSURE STATEMENT FOR CONFLICTS OF INTEREST. TAXPAYER HAS 100% PARTICIPATION WITH THE COMPLETION OF THE STATEMENT. A LIST IS COMPILED, REVIEWED AND ON FILE WITH THE FINANCE AND PRESIDENT'S OFFICE. CONTRACTS AND VENDORS ARE PERIODICALLY REVIEWED AND BIDS ARE OBTAINED AND REVIEWED WITH CONFLICT OF INTEREST AWARENESS. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT (CEO) AND PRESIDENT'S COUNCIL (VPS/PROVOST) COMPENSATION PACKAGES ARE REVIEWED ANNUALLY BY AN EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD. A COMPARISON OF COMPENSATION IS MADE TO THE COLLEGE AND UNIVERSITY PERSONNEL ASSOCIATION'S (CUPA) ADMINISTRATIVE COMPENSATION SURVEY. PERFORMANCE EVALUATIONS ARE ALSO REVIEWED. A RECOMMENDATION IS MADE TO THE EXECUTIVE COMMITTEE OF THE BOARD FOR APPROVAL OF COMPENSATION PACKAGES. OTHER OFFICERS AND KEY EMPLOYEES ARE REVIEWED BY THE PRESIDENT'S COUNCIL AND COMPARISONS ARE MADE TO OTHER COLLEGES' COMPARABLE POSITIONS USING CUPA'S ANNUAL SURVEY DATA ALSO LOCAL MARKETS ARE SURVEYED PERIODICALLY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE BY REQUEST AT THE FOLLOWING OFFICES: FINANCIAL SERVICES, PRESIDENT'S, OR DEVELOPMENT. CONFLICT OF INTEREST STATEMENTS ARE AVAILABLE AT THE FINANCIAL SERVICES OFFICE BY REQUEST. FORM 990 IS AVAILABLE BY REQUEST TO THE FINANCIAL SERVICES OFFICE OR CAN BE OBTAINED ONLINE AT GUIDESTAR.ORG. FORM 990, PART XI, LINE 9: ADJUSTMENT OF ACTUARIAL LIABILITY FOR ANNUITIES PAYABLE 425,570. FORM 990, PART XII, LINE 2B: THE ORGANIZATION'S FINANCIAL STATEMENTS WERE AUDITED BY AN INDEPENDENT ACCOUNTING FIRM ON A CONSOLIDATED BASIS. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 39054 MAYCROFT ROAD LLC 2 COLLEGE HILL WESTMINSTER MD 21157 471146278 REAL ESTATE HOLDING MD 0 190000 MCDANIEL COLLEGE INC 23411 HURRY ROAD LLC 2 COLLEGE HILL WESTMINSTER MD 21157 465021012 REAL ESTATE HOLDING MD 0 435000 MCDANIEL COLLEGE INC 23656 COLTON POINT ROAD LLC 2 COLLEGE HILL WESTMINSTER MD 21157 471122967 REAL ESTATE HOLDING MD 0 470000 MCDANIEL COLLEGE INC 41450 KNIGHT ROAD LLC 2 COLLEGE HILL WESTMINSTER MD 21157 565039084 REAL ESTATE HOLDING MD 0 1200000 MCDANIEL COLLEGE INC 22670 BUDDS CREEK ROAD LLC 2 COLLEGE HILL WESTMINSTER MD 21157 465014523 REAL ESTATE HOLDING MD 0 0 MCDANIEL COLLEGE INC WMC CONFERENCE CENTER LLLP 2 COLLEGE HILL WESTIMINSTER MD 21157 521698697 HOTEL SERVICES MD N/A WMC DEVELOPMENT CORPORATION 2 COLLEGE HILL BOX 6A WESTMINSTER MD 21157 521434968 REAL ESTATE LAND LESSOR MD MCDANIEL COLLEGE INC C -76294 5031921 1.00000 1 BILLY MAC'S INC CO MCDANIEL COLLEGE 2 COLLEGE HILL BOX 6A WESTMINSTER MD 21157 521474409 EQUIPMENT LESSOR MD N/A C 1 WMC DEVELOPMENT LAND HOLDING CORPORATION COLLEGE HILL WEST MAIN STREET WESTMINSTER MD 21157 320236158 LAND HOLDING COMPANY MD N/A C 1 CHARITABLE REMAINDER TRUST (7) INVESTMENT TRUST MD MCDANIEL COLLEGE INC T 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 WMC DEVELOPMENT CORPORATION A 356714 FMV