2015-10-15T12:27:54-05:00 2013-06-30 251408703 SCHNEIDER DOWNS & CO INC ONE PPG PLACE SUITE 1700 PITTSBURGH PA 15222 990 2012-07-01 250965212 ALLEGHENY COLLEGE ALLE 8143324788 520 NORTH MAIN STREET MEADVILLE PA 16335 JAMES H MULLEN JR 8143324788 2015-10-08 1 SUSAN M KIRSCH P00341397 4122613644 2012 2016-02-25 16:41:14Z X JAMES H MULLEN JR 520 NORTH MAIN STREET MEADVILLE PA 16335 194900781 0 X WWW.ALLEGHENY.EDU X 1817 PA FOUR YEAR INSTITUTION OF HIGHER EDUCATION. 38 31 2407 0 23146 0 11390298 14612288 92927107 97008547 -5384335 20785496 1951502 2065872 100884572 134472203 36627641 39332885 0 0 38981951 39748349 0 0 4213115 35081622 36018142 110691214 115099376 -9806642 19372827 322934038 339262345 78409721 75365201 244524317 263897144 X ALLEGHENY'S UNDERGRADUATE RESIDENTIAL EDUCATION PREPARES YOUNG ADULTS FOR SUCCESSFUL, MEANINGFUL LIVES BY PROMOTING STUDENTS' INTELLECTUAL, MORAL AND SOCIAL DEVELOPMENT, AND ENCOURAGING PERSONAL AND CIVIC RESPONSIBILITY. ALLEGHENY'S FACULTY AND STAFF COMBINE HIGH ACADEMIC STANDARDS AND A COMMITMENT TO THE EXCHANGE OF KNOWLEDGE WITH A SUPPORTIVE APPROACH TO LEARNING. GRADUATES ARE EQUIPPED TO THINK CRITICALLY, SPEAK PERSUASIVELY, AND MEET CHALLENGES IN A DIVERSE INTERCONNECTED WORLD. 0 0 57026536 65000 79026328 INSTRUCTION: PROVIDED LIBERAL ARTS, PRIVATE 4-YEAR HIGHER EDUCATION TO STUDENTS AND SUPPORTED THAT EFFORT WITH LIBRARY AND MEDIA RESOURCES AND REMEDIAL AND SPECIAL INTEREST CLASSES. 39267885 39267885 SCHOLARSHIP: FROM GIFTS, GRANTS, ENDOWMENT INCOME, AND COLLEGE RESOURCES ASSISTED STUDENTS TO ATTAIN THEIR DEGREE BY HELPING TO FINANCE THE COST. 6905809 17982219 AUXILIARY ENTERPRISES: PROVIDED HOUSING AND DINING SERVICES AND FACILITIES TO STUDENTS AS A RESIDENTIAL INSTITUTION. 2043937 STUDENT SERVICES: PROVIDING ADDITIONAL STUDENT SERVICES SUCH AS COUNSELING, CAREER SERVICES, INTRAMURAL AND INTERCOLLEGIATE ATHLETICS, STUDENT GOVERNMENT ACTIVITIES, HEALTH SERVICES, SOCIAL ACTIVITIES AND ORGANIZATIONS. 2043937 103200230 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 1 0 1 0 1 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 1 4 0 1 2407 1 1 1 0 0 0 0 1 1 0 0 0 0 X 38 31 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X LINDA WETSELL ASSOCIATE VP FINANCE 8143324790 520 NORTH MAIN STREET MEADEVILLE PA 16335 EDDIE TAYLOR JR 2.00 X 0 0 0 ROBERT L SMITH JR 2.00 X 0 0 0 EARL W ADAMS JR PHD 2.00 X 0 0 0 CHRISTIAN L ALLISON 18.00 X 6889 0 0 BISHOP THOMAS J BICKERTON 2.00 X 0 0 0 ALICE S BIERER 2.00 X 0 0 0 GLADYS BLACK 2.00 X 0 0 0 EDWARD JOSEPH BORKOWSKI 2.00 X 0 0 0 WILLOW WILCOX BROST 2.00 X 0 0 0 WILLIAM H BROWN JR 2.00 X 0 0 0 MARK R CAMPBELL 2.00 X 0 0 0 JANE MIRIAM EARLL ESQ 2.00 X 0 0 0 GARY M ELLIOTT 2.00 X 0 0 0 MARY J FEELEY 2.00 X 0 0 0 KIMBERLY T FLEMING 2.00 X 0 0 0 JUDITH THOMAS HORGAN 2.00 X 0 0 0 STEVEN D LEVINSKY 2.00 X 0 0 0 RICHARD W MAINE 2.00 X 0 0 0 ISABELLA MOSS 2.00 X 0 0 0 HERBERT J MYERS 2.00 X 0 0 0 CHRISTINE SCOTT NELSON 2.00 X 0 0 0 JEROME V NELSON 2.00 X 0 0 0 JAMES C NEW 2.00 X 0 0 0 JOHN H NILES JR MD 2.00 X 0 0 0 MARTIN PFINSGRAFF 2.00 X 0 0 0 TIMOTHY L REEVES 2.00 X 0 0 0 MARY E SCEIFORD PHD 2.00 X 0 0 0 YVONNE K SEON PHD 2.00 X 0 0 0 DAG J SKATTUM 2.00 X 0 0 0 THOMAS N SLONAKER 2.00 X 0 0 0 WILLIAM STEFFEE MD PHD 2.00 X 0 0 0 HAYES C STOVER ESQ 2.00 X 0 0 0 JOHN SUTPHEN 2.00 X 0 0 0 BRUCE THOMPSON 2.00 X 0 0 0 LARRY THOMPSON 2.00 X 0 0 0 WILLIAM H TIMBERS 2.00 X 0 0 0 DOUGLAS F ZIEGLER 2.00 X 0 0 0 JAMES H MULLEN JR 50.00 X X 331954 0 66872 DAVID W MCINALLY 50.00 X 200620 0 96435 LINDA C DEMERITT 40.00 X 198214 0 35782 BRIAN F DALTON 50.00 X 183245 0 35474 MARJORIE S KLEIN 50.00 X 176907 0 32623 DOUGLAS SMITH 50.00 X 159590 0 32906 JAMES C BULLMAN 40.00 X 162021 0 16152 LLOYD MICHAELS 40.00 X 149104 0 29557 JOSEPH J DICHRISTINA 50.00 X 139791 0 31516 BRUCE J SMITH 40.00 X 143070 0 38790 LARRY K LEE FORMER KE 50.00 X 148767 0 34164 2000172 0 450271 22 1 1 0 PARKHURST DINING SERVICES INC P O BOX 644091 PITTSBURGH PA 152644091 FOOD SERVICE 5608435 ST MORITZ BUILDING SERVICES C/O ST BANK INDIANA PA 15701 CLEANING SERVICE 1903696 MASSARO INC 120 DELTA DRIVE PITTSBURGH PA 15238 CONSTRUCTION MANAGER 372962 ROYALL 1920 EAST PARHAM ROAD RICHMOND VA 232282306 STUDENT MARKETING PROGRAM 256306 DATATEL 43 75 FAIR LAKES COURT FAIRFAX VA 22033 SOFTWARE SUITE 226279 18 18821 1208796 13384671 851901 14612288 TUITION & FEES 611710 79026328 79026328 OTHER AUXILIARY 611710 17982219 17982219 97008547 7946465 7946465 138058 68731 69327 69327 69327 72300929 59461898 12839031 12839031 12839031 25440 18821 26651 -1211 -1211 1170576 871298 299278 299278 OTHER REVENUE 611710 1675332 1675332 PARTNERSHIP LOSS 900003 23146 23146 1698478 134472203 99052484 23146 20784285 65000 65000 39267885 39267885 1330850 248868 867209 214773 27178764 22871925 2263819 2043020 2038274 1625915 246986 165373 7117606 5600275 910861 606470 2082855 1714775 205105 162975 6905810 6824761 26150 54899 75856 75856 152897 5000 147897 219279 109177 110102 3093367 2855435 183322 54610 1208732 915165 290387 3180 3353084 3230277 106210 16597 1647761 1367805 74724 205232 773139 303511 163616 306012 2067262 2067262 6199884 5765892 433992 503188 218912 284276 OTHER EXPENSE 4922516 4190340 732176 STUDENT WAGES 2242209 2113398 86041 42770 POSTAGE, PUBLICATIONS, 1660561 1086986 236371 337204 LIBRARY BOOKS & PERIODI 751666 751666 240931 240931 115099376 103200230 7686031 4213115 7404923 9004954 2985520 5483969 596208 404827 6857022 6657893 534562 469804 421485 403313 226587228 102327174 128299266 124260054 169238633 185552392 6596419 7025139 322934038 339262345 7918735 7632978 56472864 55015722 14018122 12716501 78409721 75365201 X 98173645 103067723 67540039 77049121 78810633 83780300 244524317 263897144 322934038 339262345 19372827 0 X 0 1 X 1 1 1 X 11870659 9209828 10303642 11390298 14612288 57386715 11870659 9209828 10303642 11390298 14612288 57386715 97384 57289331 2537154 8161454 7991995 8114141 8084523 34889267 1219132 1050343 1277096 1609755 1698478 6854804 99130786 0.57790 0.56450 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 0 148141117 6152500 17961986 3972546 3302436 671483 164309138 153772505 2866881 -467028 7324910 706331 148141117 133943713 1298944 26441351 7911503 153772505 125126189 1254779 15684406 8091000 30661 133943713 157401480 6151586 -30571292 2829985 4666987 358613 125126189 0.15000 0.48000 0.37000 0 0 15112266 15112266 172131239 102327174 69804065 39343723 39343723 124260054 SHORT TERM INVESTMENTS 10907138 F EQUITY INVESTMENTS 5417992 F MUTUAL FUNDS - EQUITY 86870993 F MUTUAL FUNDS - FIXED INCOME 28098133 F VENTURE CAP/PRIVATE EQ 20952745 F PRIVATE REAL ESTATE 11059317 F HEDGE FUNDS 15559543 F REAL ASSETS 6686531 F 185552392 TRUST, ANNUITY AND LOANS PAYABLE 3662357 TRUSTS HELD FOR OTHERS 325135 REFUNDABLE GOVERNMENT ADVANCES FOR STUDENT LOANS 5048174 SWAP LIABILITY 867083 TRUSTS PAYABLE 2813752 12716501 X 96171028 966680 966680 95204348 39267855 39267855 134472203 76798201 966680 966680 75831521 39267855 39267855 115099376 PART III, LINE 1A: " AFS NOTE 4: THE COLLEGE MAINTAINS VARIOUS COLLECTIONS OF INEXHAUSTIBLE ASSETS TO WHICH NO VALUE CAN BE DETERMINED. SUCH COLLECTIONS COULD INCLUDE CONTRIBUTED WORKS OF ART, HISTORICAL TREASURES, LITERATURE, AND THE LIKE, THAT ARE HELD FOR EXHIBITION AND PUBLIC SERVICE. THESE COLLECTIONS ARE NEITHER DISPOSED OF FOR FINANCIAL GAIN NOR ENCUMBERED IN ANY MEANS. ACCORDINGLY SUCH COLLECTIONS ARE NOT CAPITALIZED OR RECOGNIZED FOR FINANCIAL STATEMENT PURPOSES." PART III, LINE 4: CONTRIBUTED WORKS OF ART, HISTORICAL TREASURES, AND LITERATURE ARE USED BY THE STUDENTS AND FACULTY FOR EDUCATIONAL PURPOSES. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE COLLEGE HAS A 5% SPENDING FORMULA BASED ON A TRAILING 12 QUARTER AVERAGE. THE ENDOWMENT SUPPORT FOR OPERATIONS IS ABOUT 12% OF THE BUDGET. THE FUNDS SUPPORT OPERATIONS THROUGH SCHOLARSHIPS, STUDENT SERVICES, LIBRARY MATERIALS, BUILDING AND GROUNDS, ACADEMIC SALARIES AND OTHER EXPENSES. THE CURRENT YEAR ALSO INCLUDES DRAW FROM THE ENDOWMENT TO SUPPORT ADMINISTRATIVE EXPENSES IN THE FUND RAISING AREA (NOTED ON "F" ABOVE) DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE COLLEGE ADOPTED THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PROVIDES CRITERIA FOR THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THIS GUIDANCE REQUIRES THAT AN UNCERTAIN TAX POSITION SHOULD BE RECOGNIZED ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE POSITION IS SUSTAINABLE BASED ON ITS TECHNICAL MERITS. RECOGNIZABLE TAX POSITIONS SHOULD THEN BE MEASURED TO DETERMINE THE AMOUNT OF BENEFIT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COLLEGE FILES U.S. FEDERAL, STATE AND LOCAL INFORMATION RETURNS, AND NO RETURNS ARE CURRENTLY UNDER EXAMINATION. THE STATUTE OF LIMITATIONS ON THE COLLEGE'S U.S. FEDERAL TAX RETURNS REMAINS OPEN FOR THE YEARS ENDED JUNE 30, 2010 THROUGH THE PRESENT. THE COLLEGE CONTINUES TO EVALUATE ITS TAX POSITIONS PURSUANT TO THE PRINCIPLES OF FASB GUIDANCE AND HAS DETERMINED THAT THERE IS NO MATERIAL IMPACT ON THE COLLEGE'S FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES RENTAL EXPENSE FUNDRAISING EXPENSE PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES RENTAL EXPENSE FUNDRAISING EXPENSE PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE COLLEGE PUBLISHES ITS NONDISCRIMINATION POLICY IN LOCAL AND REGIONAL NEWSPAPERS. IN ADDITION, THE POLICY IS INCLUDED IN THE COLLEGE CATALOGS AND RECRUITING MATERIALS. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES GRANTS UNDER VARIOUS STATE AND FEDERAL PROGRAMS. 1 MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS; 3 STUDENT PARTICIPANTS 52140 SOUTH ASIA - AFGHANISTAN, BANGLADESH, 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS; 5 STUDENT PARTICIPANTS 90764 EAST ASIA AND THE PACIFIC - 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS; 1 STUDENT PARTICIPANTS 14142 CENTRAL AMERICA AND THE CARIBBEAN - 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS; 13 STUDENT PARTICIPANTS 243535 EUROPE (INCLUDING ICELAND & GREENLAND) - 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS; 26 STUDENT PARTICIPANTS 480393 0 0 0 0 0 0 880974 0 880974 1 0 1 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: THE COLLEGE DOES NOT ISSUE GRANTS OUTSIDE THE US, BUT IT DOES INCUR EXPENSES FOR STUDENTS STUDYING ABROAD. STUDENTS PAY THEIR REGULAR ALLEGHENY COLLEGE TUITION, AND THE COLLEGE IN TURN PAYS THEIR TUITION TO THE FOREIGN INSTITUTION THAT THEY WILL BE ATTENDING. THOSE EXPENSES ARE TRACKED IN THE STUDY ABROAD OFFICE AND IN THE GENERAL LEDGER. PART V - F0REIGN FORMS THE COLLEGE IS A LIMITED PARTNER IN SEVERAL INVESTMENT PARTNERSHIPS THAT TRANSFERRED PROPERTY TO FOREIGN CORPORATIONS. THE COLLEGE'S SHARE OF THESE TRANSFERS WAS BELOW THE REPORTING THRESHOLD. ATHLETIC GOLF OUTING 44261 18821 25440 26651 44261 18821 25440 26651 26651 -1211 1 CITY OF MEADEVILLE 984 WATER STREET MEADVILLE PA 16335 256000867 170(B)(1)(A)(V) 65000 FINANCIAL SUPPORT 1 0 ALLEGHENY AID 1210 9294755 0 ENDOWED AID 892 3972546 0 FEDERAL GRANTS 249 470227 0 MERIT SCHOLARSHIPS 1831 23215674 0 PELL GRANTS 579 2314683 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 X X 1 0 X X X X X 0 0 0 0 0 0 0 1 0 JAMES H MULLEN JR 309408 0 18000 0 4546 0 22500 0 44372 0 398826 0 0 0 DAVID W MCINALLY 200068 0 0 0 552 0 18471 0 77964 0 297055 0 0 0 LINDA C DEMERITT 197182 0 0 0 1032 0 18471 0 17311 0 233996 0 0 0 BRIAN F DALTON 182915 0 0 0 330 0 16200 0 19274 0 218719 0 0 0 MARJORIE S KLEIN 176547 0 0 0 360 0 16512 0 16111 0 209530 0 0 0 DOUGLAS SMITH 158174 0 0 0 1416 0 14670 0 18236 0 192496 0 0 0 JAMES C BULLMAN 159203 0 0 0 2818 0 14299 0 1853 0 178173 0 0 0 LLOYD MICHAELS 146427 0 0 0 2677 0 13681 0 15876 0 178661 0 0 0 JOSEPH J DICHRISTINA 139498 0 0 0 293 0 12915 0 18601 0 171307 0 0 0 BRUCE J SMITH 140627 0 0 0 2443 0 12735 0 26055 0 181860 0 0 0 LARRY K LEE FORMER KE 148446 0 0 0 321 0 15750 0 18414 0 182931 0 0 0 PART I, LINE 1A THE PRESIDENT OF THE COLLEGE RECEIVED A HOUSING ALLOWANCE IN THE AMOUNT OF $24,500, AND HAD OTHER REPORTABLE COMPENSATION RELATED TO AUTO AND CLUB USAGE IN THE AMOUNT OF $3,994. A PA HIGHER EDUCATION FACILITIES 232243852 2006-02-23 14000000 CONSTRUCT STUDENT HOUSING 0 0 0 B CRAWFORD CO INDUSTRIAL DEVELOPMENT AUTHORITY 237115736 2009-05-08 10295000 CONSTRUCT STUDENT HOUSING 0 0 0 C CRAWFORD CO INDUSTRIAL DEVELOPMENT AUTHORITY 237115736 2009-05-08 8000000 CONSTRUCT STUDENT HOUSING 0 0 0 D CRAWFORD CO INDUSTRIAL DEVELOPMENT AUTHORITY 237115736 2010-12-15 26386313 REFUND 1998 BONDS 0 0 0 A 13913293 1315987 189625 12294183 0 0 0 1 B 305000 10179186 836400 190015 9152771 0 0 0 1 C 8000000 147889 7852111 0 0 0 1 D 1163844 26260000 126313 1 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 A 1 0 0 0 0 0 B 1 0 0 0 0 0 C 1 0 0 0 0 0 D 0 0 0 0 0 0 PNC BANK 20.000000000000 0 0 0 0 0 FAMILY MEMBER TRUSTEE 12500 FINANCIAL AID SCHOLARSHIP FAMILY MEMBER TRUSTEE 15000 FINANCIAL AID SCHOLARSHIP N SMITH OFFICER'S FAMILY MEMBER 44443 EMPLOYMENT 0 J MCINALLY OFFICER'S FAMILY MEMBER 41449 EMPLOYMENT 0 G BYRNES OFFICER'S FAMILY MEMBER 14211 EMPLOYMENT 0 T REEVES TRUSTEE 99976 MARKET GROUPMR. REEVES IS A PRINCIPAL IN ALLEN & GARRITSEN, WHICH PROVIDES MARKETING SERVICES TO THE COLLEGE. 0 E TAYLOR BOARD CHAIR 263529 INSURANCEMR. TAYLOR IS AN OWNER/EMPLOYEE OF OSWALD COMPANIES WHICH IS THE COLLEGE'S INSURANCE BROKER. 0 C ALLISON TRUSTEE 6889 EMPLOYMENT 0 X 40 851901 FAIR MARKET VALUE 1 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF TRUSTEES AUDIT COMMITTEE IS CHARGED BY THE FULL BOARD WITH THE RESPONSIBILITY OF REVIEWING THE FORM 990 AND CALLING IN OUTSIDE EXPERTS TO ANSWER ANY QUESTIONS OF THE BOARD IN ORDER TO COME TO FULL UNDERSTANDING OF WHAT IS BEING REPORTED. THIS REVIEW IS HELD JUST PRIOR TO THE SUBMISSION OF THE FORM 990 FORM 990, PART VI, SECTION B, LINE 12C THE COLLEGE REGULARLY AND CONSISTENTLY MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH COMPLETION OF AN ANNUAL DISCLOSURE STATEMENT, WHICH IS COMPLETED BY ALL TRUSTEES. IF A CONFLICT IS DETERMINED TO BE PRESENT, THEN MANAGEMENT AND BOARD LEADERSHIP ADDRESS IT WITH THE APPROPRIATE INDIVIDUAL(S). NO CONFLICTS OR POTENTIALLY CONFLICTING BUSINESS OR FAMILY RELATIONSHIPS WERE NOTED FOR THE FISCAL YEAR. AS A PART OF NEW TRUSTEE ORIENTATION, BOARD MEMBERS ARE INFORMED THAT THE BOARD OF TRUSTEES HAS AUTHORITY ONLY AS A CORPORATE BODY. NO INDIVIDUAL TRUSTEE HAS AUTHORITY OVER ANY ASPECT OF COLLEGE OPERATIONS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES COMPENSATION COMMITTEE REVIEWS ANNUALLY THE PRESIDENT'S WORK ACCOMPLISHMENTS FOR THE PAST YEAR AND COMBINES THAT INFORMATION WITH A COMPARISON OF COMPENSATION OF PRESIDENTS OF SIMILAR COLLEGES TO SET THE PRESIDENT'S ANNUAL SALARY INCREASE. DOCUMENTATION IS KEPT ON FILE CONCERNING THESE DELIBERATIONS AND MEASUREMENTS. THE SAME BOARD OF TRUSTEES COMPENSATION COMMITTEE ALSO REVIEWS AND APPROVES THE PRESIDENT'S RECOMMENDATION FOR SALARY INCREASES AND FOR THE CRITERIA USED FOR THOSE RECOMMENDATIONS; DOCUMENTATION IS ALSO KEPT ON FILE CONCERNING THIS REVIEW AND APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, REASON FOR AMENDED RETURN THE RETURN IS BEING AMENDED TO RELFECT THE FOLLOWING CHANGES: PART VII - OTHER COMPENSATION FOR ALL EMPLOYEES LISTED WAS CORRECTED TO INCLUDE CERTAIN NONTAXABLE BENEFITS SUCH AS EMPLOYER PROVIDED HOUSING AND TUITION REMISSION, AND TO ELIMINATE THE EMPLOYER'S PORTION OF SOCIAL SECURITY AND MEDICARE TAX WHICH WAS PREVIOUSLY INCLUDED AS A NONTAXABLE EMPLOYEE BENEFIT. WHERE APPROPRIATE, SCHEDULE J, PART II WAS REVISED TO REFLECT THESE CORRECTIONS. PART VII WAS CHANGED TO INCLUDE A FORMER HIGHLY COMPENSATED EMPLOYEE OMITTED IN THE ORIGINAL RETURN. QUESTION 3 WAS CHANGED TO YES TO REFLECT THE ADDITION OF THIS FORMER HIGHLY COMPENSATED EMPLOYEE. SCHEDULE B WAS CHANGED TO REFLECT REPORTING ON THE ACCRUAL METHOD. THE SPECIAL RULE WAS UTILIZED. SCHEDULE F, PART II - QUESTION 3 WAS CHANGED TO REFLECT TRANSFERS AND INVESTMENT IN A FOREIGN CORPORATION. SCHEDULE J, PART I - QUESTION 7 WAS CHANGED TO YES. SCHEDULE L, PART III WAS CHANGED TO EXCLUDE THE SPECIFIC NAMES OF INDIVIDUALS PER INSTRUCTIONS. PART IV WAS MODIFIED FOR THE SAME REASONS. PART III - A TRANSACTION FROM THE ORIGINAL SCHEDULE L WAS REMOVED AS IT SHOULD NOT HAVE BEEN REPORTED. SCHEDULE M - METHOD OF DETERMINING VALUE WAS REVISED.