CULINARY INSTITUTE OF AMERICA: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: CULINARY INSTITUTE OF AMERICA (EIN 06-0653264)
Tax period: 2012-06-01 to 2013-05-31
Filed: 2014-04-10
IRS object ID: 201401019349300820
Schema version: 2012v2.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule K
Schedule M
Schedule O
Schedule R
Reasonable Cause Explanation

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-04-10T10:51:00-07:00	Timestamp
Tax Period End Date	2013-05-31	TaxPeriodEndDate
Return Type	990	ReturnType
Tax Period Begin Date	2012-06-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	060653264	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	CULINARY INSTITUTE OF AMERICA	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	CULI	NameControl
Phone	8454511478	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1946 CAMPUS DRIVE	AddressLine1
City	HYDE PARK	City
State	NY	State
ZIP Code	12538	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	CHARLES O'MARA	Name
Title	SR VP-FINANCE & ADMIN	Title
Phone	8454511285	Phone
Date Signed	2014-01-22	DateSigned

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	CHARLES A O'MARA	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1946 CAMPUS DRIVE	AddressLine1
City	HYDE PARK	City
State	NY	State
ZIP Code	12538	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	166395892	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.CIACHEF.EDU	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1946	YearFormation
State Legal Domicile	NY	StateLegalDomicile
Activity Or Mission Description	COLLEGE DEDICATED TO PROVIDING OUR STUDENTS WITH THE WORLD'S BEST CULINARY EDUCATION	ActivityOrMissionDescription
Nbr Voting Members Governing Body	25	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	25	NbrIndependentVotingMembers
Total Nbr Employees	1175	TotalNbrEmployees
Total Nbr Volunteers	26	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	18822461	ContributionsGrantsPriorYear
Contributions Grants Current Year	9909988	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	146602355	ProgramServiceRevenuePriorYear
Program Service Revenue CY	150748297	ProgramServiceRevenueCY
Investment Income Prior Year	1907818	InvestmentIncomePriorYear
Investment Income Current Year	1072003	InvestmentIncomeCurrentYear
Other Revenue Prior Year	945611	OtherRevenuePriorYear
Other Revenue Current Year	1524411	OtherRevenueCurrentYear
Total Revenue Prior Year	168278245	TotalRevenuePriorYear
Total Revenue Current Year	163254699	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	17264535	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	19635164	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	73157769	SalariesEtcPriorYear
Salaries Etc Current Year	75487366	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	2389236	TotalFundrsngExpCurrentYear
Other Expense Prior Year	56206580	OtherExpensePriorYear
Other Expenses Current Year	58824665	OtherExpensesCurrentYear
Total Expenses Prior Year	146628884	TotalExpensesPriorYear
Total Expenses Current Year	153947195	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	21649361	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	9307504	RevenuesLessExpensesCY
Total Assets BOY	343474603	TotalAssetsBOY
Total Assets EOY	381832945	TotalAssetsEOY
Total Liabilities BOY	143843544	TotalLiabilitiesBOY
Total Liabilities EOY	153556058	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	199631059	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	228276887	NetAssetsOrFundBalancesEOY
Mission Description	COLLEGE DEDICATED TO PROVIDING OUR STUDENTS WITH THE WORLD'S BEST CULINARY EDUCATION	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	123619519	Expense
Grants	19635164	Grants
Revenue	150748297	Revenue
Description	THE CULINARY INSTITUTE OF AMERICA IS A PRIVATE NOT FOR PROFIT COLLEGE DEDICATED TO PROVIDING THE WORLD'S BEST PROFESSIONAL CULINARY EDUCATION. EXCELLENCE, LEADERSHIP, PROFESSIONALISM, ETHICS AND RESPECT FOR DIVERSITY ARE THE CORE VALUES THAT GUIDE OUR EFFORTS. WE TEACH OUR STUDENTS THE GENERAL KNOWLEDGE AND SPECIFIC SKILLS NECESSARY TO LIVE SUCCESSFUL LIVES AND TO GROW INTO POSITIONS OF INFLUENCE AND LEADERSHIP IN THEIR CHOSEN PROFESSION.	Description
Total Of Other Program Service Exp	0	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	0	TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev	0	TotalOfOtherProgramServiceRev
Total Program Service Expense	123619519	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	1	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	1	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	1	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	1	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	0	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	1	ConsolidatedAuditFinancialStmt
School	1	School
Foreign Office	1	ForeignOffice
Foreign Activities	1	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	1	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	1	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	1	TaxExemptBonds
Invest Tax Exempt Bonds	0	InvestTaxExemptBonds
Escrow Account	0	EscrowAccount
On Behalf Of Issuer	0	OnBehalfOfIssuer
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	1	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	1	DisregardedEntity
Related Entity	1	RelatedEntity
Related Org Controlled Entity	1	RelatedOrgControlledEntity
Transaction Related Entity	1	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	279	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	1175	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	1	ForeignFinancialAccount
Name Of Foreign Country	BD	NameOfForeignCountry
Name Of Foreign Country	SN	NameOfForeignCountry
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	1	QuidProQuoContributions
Quid Pro Quo Disclosure	1	QuidProQuoDisclosure
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Form8899 Filed	0	Form8899Filed
Form1098 C Filed	0	Form1098CFiled
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	25	NbrVotingGoverningBodyMembers
Number Independent Voting Members	25	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NY	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	TX	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	STEVEN STROM	NamePerson
Telephone Number	8454511552	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1946 CAMPUS DRIVE	AddressLine1
City	HYDE PARK	City
State	NY	State
ZIP Code	12538	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (42 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
PATRICIA ANTON TERM BEGINS 10-2012
TRUSTEE	1.15	0	X	0	0	0
ELIZABETH BLAU
TRUSTEE	1.15	0	X	0	0	0
RALPH BRENNAN-TERM BEGINS 10-2012
CHAIRMAN	1.15	0	X	0	0	0
FRED CARL JR
TRUSTEE	1.15	0	X	0	0	0
CARLA COOPER
TRUSTEE	1.15	0	X	0	0	0
TIM CURCI TERM BEGINS 10-2012
TRUSTEE	1.15	0	X	0	0	0
PATRICIA DAILEY
TRUSTEE	1.15	0	X	0	0	0
LORI DANIEL
TRUSTEE	1.15	0	X	0	0	0
LORNA DONATONE
TRUSTEE	1.15	0	X	0	0	0
FRANK J FAHRENKOPF JR
TRUSTEE	1.15	0	X	0	0	0
MICHAEL S KAUFMAN
TRUSTEE	1.15	0	X	0	0	0
THOMAS KELLER
TRUSTEE	1.15	0	X	0	0	0
TAKESHI KOHJIMA
TRUSTEE	1.15	0	X	0	0	0
JON LUTHER
VICE CHAIRMAN	1.15	0	X	0	0	0
ARTHUR MAXWELL
TRUSTEE	1.15	0	X	0	0	0
RICHARD MAZER
TREASURER	1.15	0	X	0	0	0
CHARLES MERINOFF II
TRUSTEE	1.15	0	X	0	0	0
ROBERT MUH
TRUSTEE	1.15	0	X	0	0	0
CHARLES PALMER
CHAIRMAN	1.15	0	X	0	0	0
MELINDA R RICH
SECRETARY	1.15	0	X	0	0	0
HAROLD O ROSSER
TRUSTEE	1.15	0	X	0	0	0
MARTIN P SUTTER
TRUSTEE	1.15	0	X	0	0	0
RICHARD SANDOVAL
CHAIRMAN TERM BEGINS 10-2012	1.15	0	X	0	0	0
JOSEPH H WENDER TERM BEGINS 10-2012
TRUSTEE	1.15	0	X	0	0	0
ROY YAMAGUCHI
TRUSTEE	1.15	0	X	0	0	0
ROBERT BRENNAN TERM ENDS 10-2012
TRUSTEE	1.15	0	X	0	0	0
RICHARD BRADLEY TERM ENDS 10-2012
TRUSTEE	1.15	0	X	0	0	0
JAMES DOHERTY TERM ENDS 10-2012
TRUSTEE	1.15	0	X	0	0	0
CAMERON MITCHELL TERM ENDS 10-2012
TRUSTEE	1.15	0	X	0	0	0
LAWRENCE T RYAN
PRESIDENT	37.5	0		837046	0	119475	X
MARK ERICKSON
PROVOST	37.5	0		421419	0	91138	X
BRUCE HILLENBRAND
VICE PRESIDENT-MARKETING AND STRATEGY	37.5	0		376286	0	80183	X
RICHARD MIGNAULT
VICE PRESIDENT-ADMIN & SHARED SERVICES	37.5	0		339374	0	78448	X
CHARLES A OMARA
SENIOR VP -FINANCE & ADMIN.	37.5	0		333534	0	61482	X
VICTOR GIELISSE
VICE PRESIDENT-ADVANCEMENT/ BUS. DEVELOPMENT	37.5	0		239943	0	55000	X
GREGORY DRESCHER
VICE PRESIDENT-STRATEGIC INITIATIVES	37.5	0		239861	0	52240	X
CHARLES HENNING
MANAGING DIRECTOR OF GREYSTONE	37.5	0		206193	0	20353		X
GENEVIEVE S FELDER
MANAGING DIRECTOR OF SINGAPORE	37.5	0		314634	0	44241			X
DAVID KELLAWAY
MANAGING DIRECTOR OF SAN ANTONIO	37.5	0		203601	0	42335			X
SUSAN CUSSEN
ASSOCIATE VP BRANCH CAMPUSES	37.5	0		197775	0	33987			X
KATHY MERGET
DEAN OF LIBERAL ARTS & MGT. STUDIES	37.5	0		178579	0	47438			X
BRADLEE BARNES
SENIOR DIRECTOR CONTINUING EDUCATION	37.5	0		162195	0	38939			X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	4050440	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	765259	TotalOtherCompensation
Number Individuals GT100 K	113	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
Pavarini Construction
585 West Putnam Avenue	Greenwich	CT	06830	Construction	4007039
Kirchoff Construction
199 West Road	Pleasant Valley	NY	12569	Construction	3828364
Sodexho
2555 Main Street	St Helena	CA	94574	Custodial Services	2415870
Noelker and Hull Associates
30 West King Street	Chambersburg	PA	17201	Architects	2215879
LCS Facility Group
381 Main Street	Poughkeepsie	NY	12601	Custodial Services	963044

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	16	NumberOfContractorsGT100K
Federated Campaigns	0	FederatedCampaigns
Membership Dues	0	MembershipDues
Fundraising Events	550167	FundraisingEvents
Related Organizations	0	RelatedOrganizations
Government Grants	699601	GovernmentGrants
All Other Contributions	8660220	AllOtherContributions
Noncash Contributions	1766148	NoncashContributions
Total Contributions	9909988	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
TUITION , DORM & STUDENT FEES	611310	134998529	134998529	$0
EDUCATIONAL SERVICES	611310	10861882	10861882	$0
BOOKSTORE/ FOOD SALES	611710	4779836	0	$4,779,836
PLACEMENT FEES/CAREER WEEKS	611310	108050	108050	$0

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Total Program Service Revenue	150748297	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	621384	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$621,384	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1215657	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$1,215,657	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	48878	Real
Personal	0	Personal

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	0	Real
Personal	0	Personal

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	48878	Real
Personal	0	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	48878	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$48,878	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	3039474	Securities
Other	2010	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	2590865	Securities
Other	0	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	448609	Securities
Other	2010	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	450619	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$450,619	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	312764	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	550167	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	550328	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	-237564	TotalRevenueColumn
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	-$237,564	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Unrelated Business RevenueUnrelatedBusinessRevenue	ExclusionExclusionAmount
CASH DISCOUNT ON PURCHASES	900099	4737	0	0	$4,737
ALUMNI INCOME	900099	15380	0	0	$15,380

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	477323	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$477,323	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	497440	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	163254699	TotalRevenueColumn
Related Or Exempt Function Income	145968461	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$7,376,250	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	19635164	Total
Program Services	19635164	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	3480465	Total
Program Services	853699	ProgramServices
Management And General	2305892	ManagementAndGeneral
Fundraising	320874	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	53230979	Total
Program Services	42528161	ProgramServices
Management And General	9598845	ManagementAndGeneral
Fundraising	1103973	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	3253006	Total
Program Services	2614316	ProgramServices
Management And General	559442	ManagementAndGeneral
Fundraising	79248	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	11654045	Total
Program Services	9298463	ProgramServices
Management And General	2167038	ManagementAndGeneral
Fundraising	188544	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	3868871	Total
Program Services	3090039	ProgramServices
Management And General	700873	ManagementAndGeneral
Fundraising	77959	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	520612	Total
Program Services	11524	ProgramServices
Management And General	508965	ManagementAndGeneral
Fundraising	123	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	174900	Total
Program Services	0	ProgramServices
Management And General	174900	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	140653	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	140653	Fundraising

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total
Fundraising	0	Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	194484	Total
Program Services	0	ProgramServices
Management And General	194484	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	11491292	Total
Program Services	7999308	ProgramServices
Management And General	3389368	ManagementAndGeneral
Fundraising	102616	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	1337694	Total
Program Services	284900	ProgramServices
Management And General	1034810	ManagementAndGeneral
Fundraising	17984	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	3337314	Total
Program Services	2763499	ProgramServices
Management And General	548405	ManagementAndGeneral
Fundraising	25410	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	1039485	Total
Program Services	89591	ProgramServices
Management And General	949894	ManagementAndGeneral
Fundraising	0	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	4080111	Total
Program Services	3015785	ProgramServices
Management And General	1058036	ManagementAndGeneral
Fundraising	6290	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	2244807	Total
Program Services	1507312	ProgramServices
Management And General	615588	ManagementAndGeneral
Fundraising	121907	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	126135	Total
Program Services	94007	ProgramServices
Management And General	28080	ManagementAndGeneral
Fundraising	4048	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	3889153	Total
Program Services	3517099	ProgramServices
Management And General	367162	ManagementAndGeneral
Fundraising	4892	Fundraising

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	8000649	Total
Program Services	6494696	ProgramServices
Management And General	1409430	ManagementAndGeneral
Fundraising	96523	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	743424	Total
Program Services	164425	ProgramServices
Management And General	578999	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
FOOD & BEVERAGE COSTS	10530760	10148753	373708	8299
STUDENT SUPPLIES	6168194	6168126	68	0
EQUIPMENT	1763043	1463371	294059	5613
NON FOOD COSTS OF GOODS SOLD	1302611	1182225	119667	719

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1739344	Total
Program Services	695056	ProgramServices
Management And General	960727	ManagementAndGeneral
Fundraising	83561	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	153947195	Total
Program Services	123619519	ProgramServices
Management And General	27938440	ManagementAndGeneral
Fundraising	2389236	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	9962478	BOY
EOY	5632808	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	182111	BOY
EOY	68631	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	5349572	BOY
EOY	6641516	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	6252646	BOY
EOY	6720616	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	2094497	BOY
EOY	1905014	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	2398359	BOY
EOY	2330806	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	2243478	BOY
EOY	1715119	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	314354891	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	115393042	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	189271245	BOY
EOY	198961849	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	73222956	BOY
EOY	7618056	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	37983758	BOY
EOY	128598798	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	14513503	BOY
EOY	21639732	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	343474603	BOY
EOY	381832945	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	7133011	BOY
EOY	8469434	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	1682991	BOY
EOY	1678471	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	18413994	BOY
EOY	22957608	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	94572895	BOY
EOY	103381308	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	22040653	BOY
EOY	17069237	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	143843544	BOY
EOY	153556058	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	145312240	BOY
EOY	172462178	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	31168055	BOY
EOY	31631560	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	23150764	BOY
EOY	24183149	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	199631059	BOY
EOY	228276887	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	343474603	BOY
EOY	381832945	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	9307504	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	15783916	ReconciliationUnrealizedInvest
Reconcilation Donated Services	464664	ReconcilationDonatedServices
Reconcilation Invest Expenses	0	ReconcilationInvestExpenses
Reconcilation Prior Adjustment	0	ReconcilationPriorAdjustment
Reconcilation Other Changes	3089744	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Consolidated	X	FinancialStatementConsolidated

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	1	FederalGrantAuditRequired
Federal Grant Audit Performed	1	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	0	Volunteers
Paid Staff Or Management	0	PaidStaffOrManagement
Media Advertisements	0	MediaAdvertisements
Mailings Members	0	MailingsMembers
Publications Or Broadcast	0	PublicationsOrBroadcast
Grants Other Organizations	0	GrantsOtherOrganizations
Direct Contact Legislators	0	DirectContactLegislators
Rallies Demonstrations	0	RalliesDemonstrations
Other Activities	1	OtherActivities
Other Activities	$140,653	OtherActivitiesAmount
Total Lobbying Expenditures IIB	140653	TotalLobbyingExpendituresIIB
Not Described In501c3	0	NotDescribedIn501c3

Form990 Schedule C Part IV Form990ScheduleCPartIV

Field	Value	IRS element (for citing)
Identifier	SchC_P2B_S00_L01	Identifier
Return Reference	Schedule C, Part II-B, Line 1	ReturnReference
Explanation	LOBBYING EXPENSES ARE FOR PAYMENTS MADE TO A FEDERAL GOVERNMENT RELATIONS FIRM AND A INDEPENDENT LOBBYING GROUP. WE PAY A $12,000 PER MONTH RETAINER PLUS REIMBURSEMENT FOR EXPENSES.	Explanation

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	100155107	BeginningOfYearBalance
Contributions	5337796	Contributions
Investment Earnings Or Losses	15203447	InvestmentEarningsOrLosses
Grants Or Scholarships	4908420	GrantsOrScholarships
Other Expenditures	657439	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	115130491	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	93093298	BeginningOfYearBalance
Contributions	13105489	Contributions
Investment Earnings Or Losses	-2070038	InvestmentEarningsOrLosses
Grants Or Scholarships	3324971	GrantsOrScholarships
Other Expenditures	648671	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	100155107	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	72902870	BeginningOfYearBalance
Contributions	9186359	Contributions
Investment Earnings Or Losses	12243586	InvestmentEarningsOrLosses
Grants Or Scholarships	1239517	GrantsOrScholarships
Other Expenditures	0	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	93093298	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	65209048	BeginningOfYearBalance
Contributions	564457	Contributions
Investment Earnings Or Losses	8553845	InvestmentEarningsOrLosses
Grants Or Scholarships	1424480	GrantsOrScholarships
Other Expenditures	0	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	72902870	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	86567388	BeginningOfYearBalance
Contributions	1873572	Contributions
Investment Earnings Or Losses	-21249091	InvestmentEarningsOrLosses
Grants Or Scholarships	1982821	GrantsOrScholarships
Other Expenditures	0	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	65209048	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.59	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.2	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.21	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	0	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	0	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	7373865	OtherCostOrOtherBasis
Book Value	7373865	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	231646612	OtherCostOrOtherBasis
Depreciation	61894073	Depreciation
Book Value	169752539	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	0	OtherCostOrOtherBasis
Depreciation	0	Depreciation
Book Value	0	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	63697190	OtherCostOrOtherBasis
Depreciation	53498969	Depreciation
Book Value	10198221	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	11637224	OtherCostOrOtherBasis
Depreciation	0	Depreciation
Book Value	11637224	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	198961849	TotalOfBookValueLandBuildings

Financial Derivatives FinancialDerivatives

Field	Value	IRS element (for citing)
Book Value	0	BookValue

Closely Held Equity Interests CloselyHeldEquityInterests

Field	Value	IRS element (for citing)
Book Value	0	BookValue

Other Securities OtherSecurities (5 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
MULTI STRATEGY FUNDS	119839356	F
REAL ASSETS	3948573	F
PRIVATE EQUITY	3222059	F
LAND AND OTHER	1100000	C
HEDGE FUNDS	488810	F

Field	Value	IRS element (for citing)
Total Of Book Value Securities	128598798	TotalOfBookValueSecurities

Other Assets OtherAssets (3 entries)

DescriptionDescription	Book ValueBookValue
OTHER RECEIVABLES	2359790
DEPOSITS WITH BOND TRUSTEE	15638419
BOND ISSUANCE AND RELATED COSTS	3641523

Field	Value	IRS element (for citing)
Total Book Value Other Assets	21639732	TotalBookValueOtherAssets
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
CURRENT VALUE OF DERIVATIVE	$10,869,146
ACCRUED LIABILITIES	$6,200,091

Field	Value	IRS element (for citing)
Total Of Amounts	17069237	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	164650432	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	15783916	NetUnrealizedGainsInvestments
Donated Srvc And Use Of Facilities	464664	DonatedSrvcAndUseOfFacilities
Recoveries Of Prior Year Grants	0	RecoveriesOfPriorYearGrants
Other Revenues	-15208688	OtherRevenues
Revenue Not Rptd F990	1039892	RevenueNotRptdF990
Revenue Subtotal	163610540	RevenueSubtotal
Investment Expenses Not Included	194484	InvestmentExpensesNotIncluded
Other Revenues Not Included	-550325	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	-355841	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	163254699	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	135996446	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	464664	DonatedServicesUseOfFacilities
Prior Year Adjustments	0	PriorYearAdjustments
Losses Reported	0	LossesReported
Other Expenses Included	863910	OtherExpensesIncluded
Expenses Not Rptd F990	1328574	ExpensesNotRptdF990
Expenses Subtotal	134667872	ExpensesSubtotal
Investment Expenses Not Included2	194484	InvestmentExpensesNotIncluded2
Other Expenses Not Included	19084839	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	19279323	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	153947195	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchD_P05_S00_L04	Schedule D, Part V, Line 4	THE INSTITUTE HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR A PERCENTAGE OF ITS ENDOWMENT FUND BASED ON THE FUND'S AVERAGE FAIR VALUE OVER THE PRIOR 12 QUARTERS. THE SPENDING RATE IS 5% FOR FISCAL YEAR 2012-2013. ENDOWMENT SPENDING IS PRIMARILY USED, TO FUND STUDENT SCHOLARSHIPS AND SOME OPERATING EXPENDITURES.
SchD_P10_S00_L02	Schedule D, Part X, Line 2	THE INSTITUTE HAS A TAX DETERMINATION LETTER DATED FEBRUARY 22, 1973, FROM THE INTERNAL REVENUE SERVICE STATING THAT IT QUALIFIED UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE. ASC 740, INCOME TAXES, PERMITS AN ENTITY TO RECOGNIZE THE BENEFIT AND REQUIRES ACCRUAL OF AN UNCERTAIN TAX PROVISION ONLY WHEN THE POSITION IS "MORE LIKELY THAN NOT" TO BE SUSTAINED IN THE EVENT OF EXAMINATION BY TAX AUTHORITIES. IN EVALUATING WHETHER A TAX POSITION HAS MET THE RECOGNITION THRESHOLD, THE INSTITTUTE MUST PRESUME THAT THE POSITION WILL BE EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL REVELANT INFORMATION. ASC 740 ALSO PROVIDES GUIDANCE ON THE RECOGNITION, MEASUREMENT, AND CLASSIFICATION OF INCOME TAX UNCERTAINITIES, ALONG WITH ANY RELATED INTEREST OR PENALTIES.TAX POSITIONS DEEMED TO MEET THE "MORE LIKELY THAN NOT" THRESHOLD ARE RECORDED AS A TAX EXPENSE IN THE CURRENT YEAR. . THE INSTITUTE BELIEVES IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS.
SchD_P11_S00_L02d	Schedule D, Part XI, Line 2d	SCHOLARSHIPS AND GRANTS TO STUDENTS (-19,635,164)..APPRECIATION IN FAIR VALUE OF DERIVATIVE ( $3,870,349) WHICH IS OFFSET BY COSTS OF DEFEASEMENT OF BONDS ( $ -315,941) AND SINGAPORE AFFILIATE REVENUES ($872,068)
SchD_P11_S00_L04b	Schedule D, Part XI, Line 4b	FUNDRAISING EXPENSES
SchD_P12_S00_L02d	Schedule D, Part XII, Line 2d	DEDUCTING EXPENSES FOR OUR SINGAPORE AFFILIATE
SchD_P12_S00_L04b	Schedule D, Part XII, Line 4b	FUNDRAISING EXPENSES ( $ -550,325) , NET OF SCHOLARSHIPS AND GRANTS TO STUDENTS ($ 19,635,164).

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	1	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	1	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	1	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	1	MaintRacialCompositionRecords
Maint Scholarships Records	1	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	1	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	1	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	0	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	0	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	0	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	0	DiscriminateRaceScholarships
Discriminate Race Educ Policies	0	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	0	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	0	DiscriminateRaceOtherActy
Government Financial Aid Received	1	GovernmentFinancialAidReceived
Government Financial Aid Revoked	0	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	1	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchE_P01_S00_L03	Schedule E, Part I, Line 3	RESPECT FOR DIVERSITY IS ONE OF THE INSTITUTE'S FIVE CORE VALUES. THE INSTITUTE'S RACIAL NONDISCRIMINATORY POLICY IS CLEARLY EXPRESSED ON ALL MATERIALS WHICH ARE USED IN THE SOLICITATION OF PROSPECTIVE STUDENTS.
SchE_P01_S00_L06	Schedule E, Part I, Line 6	THE INSTITUTE RECEIVES VARIOUS FEDERAL FUNDS AND STATE GRANTS TO SUBSIDIZE THE STUDENT EDUCATIONAL COSTS.

Schedule F IRS990ScheduleF

Accts Actvs Out US Table AcctsActvsOutUSTable (3 entries)

RegionRegion	Number Of OfficesNumberOfOffices	Number Of EmployeesNumberOfEmployees	Type Of Activities ConductedTypeOfActivitiesConducted	Specific Services ProvidedSpecificServicesProvided	Total ExpendituresTotalExpenditures
East Asia and the Pacific	1	3	Program Services	EXPENSES FOR A CULINARY EDUCATIONAL PROGRAM IN THE COUNTRY OF SINGAPORE	1822107
Europe (including Iceland and Greenland)	0	0	Program Services	INTERNATIONAL COURSES FOR STUDENTS MATRICULATED IN THE INSTITUTE'S FOUR YEAR BACHELOR'S PROGRAM STUDIES. AS PART OF THE STUDENT'S EDUCATIONAL EXPERIENCE, THEY ARE TAKEN ON A 3 WEEK TRIP TO EITHER SPAIN OR ITALY.	2517998
East Asia and the Pacific	0	0	Program Services	INTERNATIONAL COURSES FOR STUDENTS MATRICULATED IN THE INSTITUTE'S FOUR YEAR BACHELOR'S PROGRAM STUDIES. AS PART OF THE STUDENT'S EDUCATIONAL EXPERIENCE, THEY ARE TAKEN ON A 3 WEEK TRIP TO CHINA.	438602

Field	Value	IRS element (for citing)
Total Number Of Offices	1	TotalNumberOfOffices
Total Number Of Employees	3	TotalNumberOfEmployees
Total Amount Spent	4778707	TotalAmountSpent
Transfer To Foreign Corp	0	TransferToForeignCorp
Interest In Foreign Trust	0	InterestInForeignTrust
Own Foreign Corp	1	OwnForeignCorp
Passive Foreign Invest Co	0	PassiveForeignInvestCo
Foreign Partnership	0	ForeignPartnership
Boycott Countries	0	BoycottCountries

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	GALA EVENTS	NameOfEvent1
Gross Receipts Event1	721728	GrossReceiptsEvent1
Charitable Contributions Event1	455928	CharitableContributionsEvent1
Gross Revenue Event1	265800	GrossRevenueEvent1
Cash Prizes Event1	0	CashPrizesEvent1
Non Cash Prizes Event1	0	NonCashPrizesEvent1
Rent Facility Costs Event1	132617	RentFacilityCostsEvent1
Food And Beverage Event1	2830	FoodAndBeverageEvent1
Entertainment Event1	1394	EntertainmentEvent1
Other Direct Expenses Event1	145166	OtherDirectExpensesEvent1
Name Of Event2	OTHER EVENTS	NameOfEvent2
Gross Receipts Event2	141203	GrossReceiptsEvent2
Charitable Contributions Event2	94239	CharitableContributionsEvent2
Gross Revenue Event2	46964	GrossRevenueEvent2
Cash Prizes Event2	0	CashPrizesEvent2
Non Cash Prizes Event2	0	NonCashPrizesEvent2
Rent Facility Costs Event2	12397	RentFacilityCostsEvent2
Food And Beverage Event2	61150	FoodAndBeverageEvent2
Entertainment Event2	500	EntertainmentEvent2
Other Direct Expenses Event2	194274	OtherDirectExpensesEvent2
Total Number Of Other Events	0	TotalNumberOfOtherEvents
Gross Receipts Total	862931	GrossReceiptsTotal
Charitable Contributions Total	550167	CharitableContributionsTotal
Gross Revenue Total Events	312764	GrossRevenueTotalEvents
Cash Prizes Total Events	0	CashPrizesTotalEvents
Non Cash Prizes Total Events	0	NonCashPrizesTotalEvents
Rent Facility Costs Total Events	145014	RentFacilityCostsTotalEvents
Food And Beverage Total Events	63980	FoodAndBeverageTotalEvents
Entertainment Total Events	1894	EntertainmentTotalEvents
Other Direct Expenses Total Events	339440	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	550328	DirectExpenseSummaryEvents
Net Income Summary	-237564	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	1	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	STUDENT SCHOLARSHIPS AND GRANTS. NUMBER OF RECIPIENTS IS ESTIMATED AS FOLLOWS; TOTAL NUMBER OF STUDENTS (2,321) X ESTIMATED PERCENTAGE OF STUDENTS WHO RECEIVE SCHOLARSHIPS AND GRANTS (90%).	TypeOfGrant
Number Of Recipients	2089	NumberOfRecipients
Amount Of Cash Grant	19635164	AmountOfCashGrant
Amount Of Non Cash Assistance	0	AmountOfNonCashAssistance
Method Of Valuation	BASED ON TUITION COSTS	MethodOfValuation

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	SchI_P01_S00_L02	Identifier
Return Reference	Schedule I, Part I, Line 2	ReturnReference
Explanation	WHEN DETERMINING THE DISTRIBUTION OF GRANTS AND LOANS TO STUDENTS, THE CULINARY INSTITUTE OF AMERICA COMPLIES WITH THE GUIDELINES OF THE U.S. DEPT. OF EDUCATION - TITLE IV REGULATIONS, NY STATE BOARD OF REGENTS AND THE ACCREDITING COMMISSION OF CAREER SCHOOLS AND COLLEGES OF TECHNOLOGY (ACCSCT) AND MIDDLE STATES ASSOCIATION COMMISSION ON HIGHER EDUCATION	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	X	HousingAllowanceOrResidence
Written Policy Re T And E Expenses	1	WrittenPolicyReTAndEExpenses
Substantiation Required	1	SubstantiationRequired
Independent Consultant	X	IndependentConsultant
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	0	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	0	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	0	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	0	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	0	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	0	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (13 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
LAWRENCE T RYAN
PRESIDENT	552750	0	150563	0	133734	0	80222	0	39252	0	956521	0	70273	0
MARK ERICKSON
VICE PRESIDENT -DEAN CULINARY EDUCATION	338764	0	43567	0	39087	0	57786	0	33353	0	512557	0	32383	0
BRUCE HILLENBRAND
VICE PRESIDENT-MARKETING AND STRATEGY	296475	0	38128	0	41683	0	52854	0	27329	0	456469	0	29671	0
RICHARD MIGNAULT
VICE PRESIDENT-HUMAN RESOURCES	283912	0	36513	0	18949	0	51676	0	26772	0	417822	0	0	0
CHARLES A OMARA
SENIOR VP -FINANCE & ADMIN.	251250	0	37719	0	44565	0	49035	0	12447	0	395016	0	33337	0
VICTOR GIELISSE
VICE PRESIDENT-ADVANCEMENT/ BUS. DEVELOPMENT	216418	0	23526	0	0	0	29662	0	25337	0	294943	0	0	0
GREGORY DRESCHER
VICE PRESIDENT-STRATEGIC INITIATIVES	216335	0	23526	0	0	0	26878	0	25362	0	292101	0	0	0
DAVID KELLAWAY
MANAGING DIRECTOR OF SAN ANTONIO	200593	0	3009	0	0	0	10946	0	31388	0	245936	0	0	0
SUSAN CUSSEN
ASSOCIATE VP BRANCH CAMPUSES	180900	0	16875	0	0	0	16723	0	17264	0	231762	0	0	0
KATHY MERGET
DEAN OF LIBERAL ARTS & MGT. STUDIES	177798	0	0	0	781	0	16690	0	30748	0	226017	0	0	0
BRADLEE BARNES
SENIOR DIRECTOR CONTINUING EDUCATION	160572	0	1623	0	0	0	8544	0	30395	0	201134	0	0	0
GENEVIEVE S FELDER
MANAGING DIRECTOR OF SINGAPORE	147056	0	15000	0	152578	0	13616	0	30625	0	358875	0	0	0
CHARLES HENNING
MANAGING DIRECTOR OF GREYSTONE	178538	0	0	0	27655	0	6677	0	13676	0	226546	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchJ_P01_S00_L01a	Schedule J, Part I, Line 1a	THE PRESIDENT IS PROVIDED WITH RESIDENTIAL HOUSING ON CAMPUS, FOR THE CONVENIENCE OF THE COLLEGE. FOR PERSONAL SERVICES, A INDEPENDENT CONTRACTOR IS USED TO MAINTAIN AND CLEAN THE PRESIDENT'S RESIDENCE, WHICH IS INSTITUTE PROPERTY. ANY ITEMS THAT ARE FOR THE BENEFIT OF THE COLLEGE ARE NOT INCLUDED IN THE PRESIDENT'S WAGES, ITEMS WHICH ARE FOR THE BENEFIT OF THE PRESIDENT ARE INCLUDED IN HIS WAGES.
SchJ_P01_S00_L03	Schedule J, Part I, Line 3	THE BOARD OF TRUSTEES HAS THE OVERALL RESPONSIBILITY FOR THE COMPENSATION REVIEW OF THE PRESIDENT. AN ANNUAL REVIEW IS BASED ON FOUR FACTORS, SUMMATIVE PERFORMANCE APPRAISAL, ACHIEVEMENT OF ANNUAL GOALS, MARKET ANALYSIS AND INSTITUTIONAL NEEDS. THE PRESIDENT SUBMITS A STATUS REPORT ON THE CURRENT YEAR'S GOALS, YEAR END RESULTS AND PROPOSED GOALS FOR THE UPCOMING YEAR. THE COMPENSATION COMMITTEE WILL ALSO RECEIVE APPROPRIATE PEER AND BENCHMARK DATA FROM THE HUMAN RESOURCES OFFICE. THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES WILL REVIEW THE PRESIDENT'S PERFORMANCE AND DISCUSS THEIR CONCLUSIONS ORALLY WITH THE PRESIDENT TO ENSURE THE ACCURATE AND FAIRNESS OF JUDGEMENTS. THE COMPENSATION COMMITTEE WILL THEN DISCUSS ITS CONCLUSIONS AND COMPENSATION RECOMMENDATION WITH THE PRESIDENT. THE PRESIDENT HAS A WRITTEN EMPLOYMENT CONTRACT. THE PRESIDENT HAS THE OVERALL RESPONSIBILITY FOR THE COMPENSATION REVIEW OF THE VICE PRESIDENTS. A MARKET ANALYSIS IS DONE BY THE HUMAN RESOURCES OFFICE WHICH ALSO INCLUDES PEER AND BENCHAMARK DATA. THIS ANALYSIS IS THEN USED AS A TOOL FOR DETERMINING SALARY CHANGES AND IS REVIEWED WITH THE COMPENSATION COMMITTEE PRIOR TO IMPLEMENTATION. THE SCHEDULE J ALSO DETAILS THE TOTAL COMPENSATION PAID TO THE INSTITUTE'S OFFICERS, KEY EMPLOYEES AND HIGHLY COMPENSATED EMPLOYEES. THE ABOVE SCHEDULE J, ALSO INCLUDES AMOUNTS CONTRIBUTED AND DISTRIBUTED FROM THE INSTITUTE'S EXECUTIVE COMPENSATION PLAN. ON JUNE 1ST OF EACH YEAR, THE INSTITUTE DEPOSITS AND INVESTS 10% OF EACH EXECUTIVE OFFICER'S BASE PAY INTO A DEFERRED COMPENSATION ASSET PLAN. THE INITIAL VALUE OF THESE DEPOSITS ARE INCLUDED IN THE "DEFERRED COMPENSATION" COLUMN ON SCHEDULE J. VESTING OCCURS 3 YEARS FOLLOWING THE INITIAL DEPOSIT. EVEN THOUGH THIS SCHEDULE RECOGNIZES DEFERRED COMPENSATION AS WAGES EARNED, THIS TYPE OF COMPENSATION MAY BE FORFEITED, IF THE OFFICER IS NO LONGER EMPLOYED AT THE INSTITUTE. YEARLY, THE VESTED DEPOSITS AND ANY ASSOCIATED REALIZED GAINS OR LOSSES WILL BE DISTRIBUTED TO EACH EXECUTIVE OFFICER. THESE DISTRIBUTIONS ARE INCLUDED IN THE "OTHER COMPENSATION" COLUMN IN SCHEDULE J. EFFECTIVELY, THE VALUE OF THE ORIGINAL DEPOSITS ARE BEING REPORTED AS COMPENSATION TWICE ON THE SCHEDULE J.

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)

Bond ReferenceBondReferenceCd	Business Name Line2IssuerName/BusinessNameLine2	Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
DORM AUTHORITY OF THE STATE OF NEW YORK
A	SERIES 2004A	146000293	64893U4R8	2004-02-11	9663022	REFUNDING	0	0	0
DORM AUTHORITY OF THE STATE OF NEW YORK
B	SERIES 2004B AND 2004C	146000293	64983U7TI	2004-02-11	33452056	CONSTRUCTION	0	0	0
DORM AUTHORITY OF THE STATE OF NEW YORK
C	SERIES 2004D	146000293	64893TZS5	2004-07-22	19000000	CONSTRUCTION	0	0	0
DORM AUTHORITY OF THE STATE OF NEW YORK
D	SERIES 2006	146000293	64983Q000	2006-08-31	15125000	CONSTRUCTION	0	0	0

Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceeds	Amount In Reserve FundAmountInReserveFund	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Credit EnhancementCreditEnhancement	Capital ExpendituresCapitalExpenditures	Other Spent ProceedsOtherSpentProceeds	Year Of Subst CompletionYearOfSubstCompletion	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
A	9663022	412237	190945	271032	0	8788808	1998	1	1	1
B	33452066	935541	427136	1088859	31000520	0	2006	0	1	1
C	19000000	576398	219455	557205	17646942	0	2006	0	1	1
D	15125000	439385	242102	435587	14007926	0	2007	0	1	1

Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers	Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI	Total Private Business UseTotalPrivateBusinessUse	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs
A	0	0	0	0	0	0	0	0	0	1
B	0	0	0	0	0	0	0	0	0	1
C	0	0	0	0	0	0	0	0	0	1
D	0	0	0	0	0	0	0	0	0	1

Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Rebate Not Due YetRebateNotDueYet	Exception To RebateExceptionToRebate	No Rebate DueNoRebateDue	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Gross Proceeds InvestedGrossProceedsInvested	Written Proc To Monitor ReqsWrittenProcToMonitorReqs	Term Of HedgeTermOfHedge	Superintegrated HedgeSuperintegratedHedge	Hedge TerminatedHedgeTerminated
(no name)
A	0	0	0	0	0	0	0	0	1
TD BANKNORTH
B	1				1	1	0	0	1	30	0	0
TD BANKNORTH
C	1				1	1	0	0	1	30	0	0
TD BANKNORTH
D	1				1	1	0	0	1	30	0	0

Form990 Schedule K Part V Form990ScheduleKPartV (4 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	1
B	1
C	1
D	1

Form990 Schedule K Part VI Form990ScheduleKPartVI

Field	Value	IRS element (for citing)
Identifier	SchK_P02_S00_L11	Identifier
Return Reference	Schedule K, Part II, Line 11	ReturnReference
Explanation	SERIES 2004A BONDS, PROCEEDS TOTALING $ 8,788,808 WERE USED TO REFUND THE SERIES 97 BONDS.. SERIES 2008 BONDS, PROCEEDS TOTALING $11,776,083 WERE USED TO REFUND THE SERIES 2005 BONDS.. SERIES 2012 BONDS, PROCEEDS TOTALING $10,00,505 WERE USED TO REFUND THE SERIES 1999 BONDS..	Explanation

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)

Bond ReferenceBondReferenceCd	Business Name Line2IssuerName/BusinessNameLine2	Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
CALIFORNIA STATEWIDE COMMISSION DEVELOPMENT
A	AUTHORITY-SERIES 2008	680164610	130795ZR1	2008-11-18	18200000	CONSTRUCTION AND REFUNDING	0	0	0
DORM AUTHORITY OF THE STATE OF NEW YORK
B	SERIES 2012	146000293	649907FT4	2012-10-26	24505780	CONSTRUCTION AND REFUNDING	0	0	0

Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)

Bond ReferenceBondReferenceCd	Amount RetiredAmountRetired	Amount Bond DefeasedAmountBondDefeased	Total ProceedsTotalProceeds	Amount In Reserve FundAmountInReserveFund	Capitalized InterestCapitalizedInterest	Refunding EscrowRefundingEscrow	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Credit EnhancementCreditEnhancement	Working Capital ExpendituresWorkingCapitalExpenditures	Capital ExpendituresCapitalExpenditures	Other Spent ProceedsOtherSpentProceeds	Amount UnspentAmountUnspent	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
A	0	0	18200000	0	0	0	335748	82794	0	6005375	11776083	0	2009	1	0	1	1
B	0	0	24505780	1598066	0	0	321588	0	0	11985620	10600505	0	2014	1	0	1	1

Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers	Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI	Total Private Business UseTotalPrivateBusinessUse	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs
A	0	0	0	0	0	0	0	0	0	1
B	0	0	0	0	0	0	0	0	0	1

Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Term Of HedgeTermOfHedge	Superintegrated HedgeSuperintegratedHedge	Hedge TerminatedHedgeTerminated	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Gross Proceeds InvestedGrossProceedsInvested	Written Proc To Monitor ReqsWrittenProcToMonitorReqs
TD BANKNORTH
A	1	1	1	30	1	1	0	0	1
(no name)
B	1	0	0				0	0	1

Form990 Schedule K Part V Form990ScheduleKPartV (2 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	1
B	1

Schedule M IRS990ScheduleM

Food Inventory FoodInventory

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	540	NumberOfContributions
Noncash Contribs Rptd F990	1036967	NoncashContribsRptdF990
Method Of Determining Revenues	COST	MethodOfDeterminingRevenues

Other Non Cash Contributions Table OtherNonCashContributionsTable

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Description	CAPITAL EQUIPMENT	Description
Number Of Contributions	41	NumberOfContributions
Noncash Contribs Rptd F990	729181	NoncashContribsRptdF990
Method Of Determining Revenues	COST	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Number Of8283 Received	0	NumberOf8283Received
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	1	ReviewProcessUnusualNCGifts
Third Parties Used	0	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
F990_P06_S0B_L11b	Form 990, Part VI, Section B, Line 11b	THE INSTITUTE'S FORM 990 IS PRIMARILY PREPARED BY THE INSTITUTE'S CONTROLLER. ONCE COMPLETED, IT IS THOROUGHLY REVIEWED BY THE SENIOR V.P. OF FINANCE AND THE INSTITUTE'S INDEPENDENT ACCOUNTING FIRM. AFTER REVISIONS ARE MADE, THE FORM IS THEN PRESENTED TO THE PRESIDENT AND FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. AFTER THE FINANCE COMMITTEE COMPLETES ITS REVIEW, THE FORM 990 IS THEN PRESENTED TO THE BOARD OF TRUSTEES FOR APPROVAL.
F990_P06_S0B_L12c	Form 990, Part VI, Section B, Line 12c	CONFLICTS OF INTEREST FOR BOARD MEMBERS ARE CLEARLY DEFINED BY THE INSTITUTE'S BOARD OF TRUSTEES POLICY MANUAL. TRUSTEES ARE REQUIRED TO DISCLOSE TO THE BOARD ANY POSSIBLE CONFLICT OF INTEREST, AND TO ABSTAIN FROM VOTING ON ANY MATTERS, IN WHICH THEY HAVE A CONFLICT OF INTEREST. INDIVIDUAL TRUSTEES, AND MEMBERS OF THEIR FAMILY OR ANY ORGANIZATION IN WHICH A TRUSTEE OR MEMBER OF HIS OR HER FAMILY IS A STOCKHOLDER, MAY NOT HAVE EXISTING OR POTENTIAL FINANCIAL OR OTHER INTERESTS THAT MIGHT IMPAIR THEIR INDEPENDENT, UNBIASED JUDGMENT IN THE DISCHARGE OF THEIR RESPONSIBILITIES TO THE COLLEGE . THE COLLEGE MAINTAINS A CURRENT COMPLETED CONFLICT OF INTEREST STATEMENT FOR ALL TRUSTEES. THIS REVIEW IS DONE ANNUALLY FOR EACH BOARD MEMBER. THE INSTITUTE'S AUDIT COMMITTEE MONITORS TO ENSURE THAT THERE IS COMPLIANCE WITH THE POLICY.
F990_P06_S0B_L15	Form 990, Part VI, Section B, Line 15	THE BOARD OF TRUSTEE HAS THE OVERALL RESPONSIBILITY FOR THE COMPENATION REVIEW OF THE PRESIDENT. AN ANNUAL REVIEW IS BASED ON FOUR FACTORS, SUMMATIVE PERFORMANCE APPRAISAL, ACHIEVEMENT OF ANNUAL GOALS, MARKET ANALYSIS AND INSTITUTIONAL NEEDS. THE PRESIDENT SUBMITS A STATUS REPORT ON THE CURRENT YEAR'S GOALS, YEAR END RESULTS AND PROPOSED GOALS FOR THE UPCOMING YEAR. THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES , WHICH IS FREE OF CONFLICT OF INTEREST, WILL ALSO RECEIVE APPROPRIATE PEER AND BENCHMARK DATA FROM THE HUMAN RESOURCES OFFICE. THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS WILL REVIEW THE PRESIDENT'S PERFORMANCE AND DISCUSS THEIR CONCLUSIONS ORALLY WITH THE PRESIDENT TO ENSURE THE ACCURATE AND FAIRNESS OF THE JUDGEMENTS. THE COMPENSATION COMMITTEE WILL THEN DISCUSS ITS CONCLUSIONS AND COMPENATION RECOMMENDATION WITH THE PRESIDENT. THE PRESIDENT HAS A WRITTEN EMPLOYMENT CONTRACT. THE PRESIDENT HAS THE OVERALL RESPONSIBILITY FOR THE COMPENSATION REVIEW OF THE VICE PRESIDENTS. A MARKET ANALYSIS IS DONE BY THE HUMAN RESOURCES OFFICE WHICH ALSO INCLUDES PEER AND BENCHMARK DATA. THIS ANALYSIS IS THEN USED AS A TOOL FOR DETERMINING SALARY CHANGES AND IS REVIEWED WITH THE COMEPNSATION COMMITTEE PRIOR TO IMPLEMENTATION. THE COMMITTEE CONTEMPORANOUSELY DOCUMENTS ITS DISCUSSIONS ON THE COMPENSATION ANALYSIS. THE COMPENSATION PROCEDURES MEET THE THREE REQUIREMENTS OF THE REBUTTABLE PRESUMPTION: (1) THE COMPENSATION ARRAINGEMENT IS APPROVED IN ADVANCE BY A COMMITTEE FREE OF CONFLICT OF INTERESTS; (2) THE COMMITTEE RELIED ON APPROPRIATE COMPARABLITY DATA; AND (3) THE COMMITTEE ADEQUATELY AND TIMELY DOCUMENTED THE BASIS FOR THE DECISION.
F990_P06_S0C_L19	Form 990, Part VI, Section C, Line 19	THE FORM 990 AND THE ACCOMPANYING FINANCIAL STATEMENTS ARE READILY AVAILABLE TO THE PUBLIC AS REQUIRED. THESE DOCUMENTS CAN BE OBTAINED UPON REQUEST BY THE PUBLIC OR IS READILY AVAILABLE ON THE INTERNET (WWW. GUIDESTAR.COM) .
F990_P11_S00_L09	Form 990, Part XI, Line 9	APPRECIATION IN FAIR VALUE OF DERIVATIVE ( $3,870,349) & COSTS OF DEFEASEMENT OF BONDS ( $-315,941) . RENTAL EXPENSE RECORDED RELATED TO THE SAN ANTONIO GIK LEASE ( $-464,664). THE RENTAL EXPENSE EQUALS THE AMOUNT RECORDED AS REVENUE IN PARTXI, LINE 6 OF SCHEDULE D. THE RENTAL EXPENSEIS A NON-CASH ITEM.

Schedule R IRS990ScheduleR

Form990 Schedule R Part I Form990ScheduleRPartI (3 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Total IncomeTotalIncome	EOY AssetsEOYAssets	Business Name Line1DirectControllingEntityName/BusinessNameLine1
CIA SAN ANTONIO BEVERAGES LLC
312 PEARL PKWY	SAN ANTONIO	TX	78215	BEVERAGE CONCESSION MANAGEMENT SERVICES	TX	339193	197003	CULINARY INSTITUTE OF AMERICA
CIA SAN ANTONIO MANAGEMENT LLC
312 PEARL PKWY	SAN ANTONIO	TX	78215	BEVERAGE CONCESSION MANAGEMENT SERVICES	TX	0	0	CULINARY INSTITUTE OF AMERICA
CIA SAN ANTONIO OPERATIONS LLC
312 PEARL PKWY	SAN ANTONIO	TX	78215	BEVERAGE CONCESSION MANAGEMENT SERVICES	TX	0	0	CULINARY INSTITUTE OF AMERICA

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	THE CULINARY INSTITUTE OF AMERICA	BusinessNameLine1
Business Name Line2	SINGAPORE LTD	BusinessNameLine2

Address Foreign AddressForeign

Field	Value	IRS element (for citing)
Address Line1	BLOCK 26	AddressLine1
Address Line2	21 TAMPINES AVENUE 1	AddressLine2
City	SINGAPORE	City
Country	SN	Country
Postal Code	052957	PostalCode

Field	Value	IRS element (for citing)
Primary Activities	EDUCATION	PrimaryActivities
Legal Domicile Foreign Country	SN	LegalDomicileForeignCountry
Public Charity Status	2	PublicCharityStatus
Direct Controlling Entity NA	N/A	DirectControllingEntityNA
Controlled Org	1	ControlledOrg

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	0	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	0	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	0	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	0	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	0	DividendsRelatedOrganization
Sale Of Assets To Other Org	0	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	0	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	0	ExchangeOfAssets
Rental Of Facilities To Other Orgs	0	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	0	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	0	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	0	PerformOfServicesByOtherOrgs
Sharing Of Facilities	0	SharingOfFacilities
Sharing Of Paid Employees	1	SharingOfPaidEmployees
Reimbursement Paid To Other Org	1	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	0	OtherTransferToOtherOrg
Other Transfer From Other Org	0	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)

Business Name Line2NameOfOtherOrganization/BusinessNameLine2	Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
THE CULINARY INSTITUTE OF AMERICA
SINGAPORE LTD	o	639527	ACTUAL COSTS FOR EMPLOYEES WAGES AND BENEFITS
THE CULINARY INSTITUTE OF AMERICA
SINGAPORE LTD	n	224381	ACTUAL COSTS FOR OTHER RELATED EXPENSES

Reasonable Cause Explanation ReasonableCauseExplanation

Field	Value	IRS element (for citing)
Explanation	APPROVED EXTENSIONS GRANTED FOR DELAYED FILING.	Explanation