2014-05-07T14:27:27-05:00 2013-06-30 KPMG LLP 345 PARK AVE NEW YORK NY 10154 990 2012-07-01 112157078 DOWLING COLLEGE DOWL 6312443138 IDLE HOUR BOULEVARD OAKDALE NY 11769 DR NORMAN SMITH 6312443138 2014-05-02 true DEVIN L DUNCAN 2127589700 2014-05-07 2012 2015-11-30 17:44:51Z DR NORMAN SMITH 150 IDLE HOUR BLVD OAKDALE NY 11769 80068403 false X WWW.DOWLING.EDU X 1968 NY DOWLING COLLEGE IS AN INDEPENDENT COMPREHENSIVE EDUCATIONAL INSTITUTION IN THE LIBERAL ARTS TRADITION WHOSE MISSION IS TO PROVIDE OUR STUDENTS WITH A WELL-ROUNDED EDUCATION BASED UPON INNOVATIVE TEACHING, INFORMED AND ENGAGING RESEARCH, AND A COMMITMENT TO DEMOCRATIC CITIZENSHIP WITH A COMMUNITY SERVICE COMPONENT. WE FOSTER AN OPEN AND SUPPORTIVE LEARNING ENVIRONMENT THAT IS BASED UPON COLLABORATION BETWEEN A COMMITTED AND SUPPORTIVE EXPERT FACULTY AND A STUDENT BODY DIVERSE IN ITS INTERESTS, BELIEFS, CULTURE, ETHNICITY, AND GEOGRAPHIC ORIGIN. WE RECOGNIZE LEARNING AS A LIFETIME ENDEAVOR, PARTICULARLY AS IT RELATES TO GLOBALIZATION. THE COLLEGE UPHOLDS ITS EDUCATIONAL MISSION THROUGH TEACHING, LEARNING AND RESEARCH IN THE ARTS, SCIENCES AND PROFESSIONS SUCH AS EDUCATION, BUSINESS AND AVIATION, AND BY PROVIDING MEMBERS OF THE COMMUNITY AND DOWLING ALUMNI WITH OPPORTUNITIES FOR CONTINUING EDUCATION. 13 12 1253 12 0 2590843 2329900 83003338 75178639 240636 246250 471396 410644 86306213 78165433 22739899 22068013 0 44393324 33227223 0 58970 22082487 22105917 89215710 77401153 -2909497 764280 89353520 86352402 68755440 65307620 20598080 21044782 X DOWLING COLLEGE IS AN INDEPENDENT COMPREHENSIVE EDUCATIONAL INSTITUTION IN THE LIBERAL ARTS TRADITION WHOSE MISSION IS TO PROVIDE OUR STUDENTS WITH A WELL-ROUNDED EDUCATION BASED UPON INNOVATIVE TEACHING, INFORMED AND ENGAGING RESEARCH, AND A COMMITMENT TO DEMOCRATIC CITIZENSHIP WITH A COMMUNITY SERVICE COMPONENT. WE FOSTER AN OPEN AND SUPPORTIVE LEARNING ENVIRONMENT THAT IS BASED UPON COLLABORATION BETWEEN A COMMITTED AND SUPPORTIVE EXPERT FACULTY AND A STUDENT BODY DIVERSE IN ITS INTERESTS, BELIEFS, CULTURE, ETHNICITY, AND GEOGRAPHIC ORIGIN. WE RECOGNIZE LEARNING AS A LIFETIME ENDEAVOR, PARTICULARLY AS IT RELATES TO GLOBALIZATION. THE COLLEGE UPHOLDS ITS EDUCATIONAL MISSION THROUGH TEACHING, LEARNING AND RESEARCH IN THE ARTS, SCIENCES AND PROFESSIONS SUCH AS EDUCATION, BUSINESS AND AVIATION, AND BY PROVIDING MEMBERS OF THE COMMUNITY AND DOWLING ALUMNI WITH OPPORTUNITIES FOR CONTINUING EDUCATION. false false 31161205 49518529 INSTRUCTIONAL AND ACADEMIC SUPPORT RELATED DIRECTLY TO THE EDUCATIONAL PROCESS OF THE COLLEGE. THE COLLEGE SERVES APPROXIMATELY 3,500 UNDERGRADUATE, GRADUATE, & POSTGRADUATE STUDENTS. THE COLLEGE GRANTS DEGREES AND CERTIFICATIONS TO STUDENTS THROUGH PROGRAMS OFFERED BY ITS SCHOOLS OF ARTS & SCIENCES, BUSINESS, EDUCATION, AND AVIATION. 6458477 STUDENT SERVICES- FUNDS EXPENDED FOR ACTIVITIES WHICH CONTRIBUTE TO THE STUDENT'S EMOTIONAL AND PHYSICAL WELL-BEING AND TO THEIR INTELLECTUAL, CULTURAL, AND SOCIAL DEVELOPMENT OUTSIDE THE FORMAL INSTRUCTIONAL PROGRAM 6097736 3592097 AUXILIARY ENTERPRISES-FUNDS EXPENDED FOR FURNISHING LIVING QUARTERS AND MEAL PLANS TO STUDENTS 22068013 22068013 22068013 SCHOLARSHIPS & TUITION REDUCTIONS 22068013 22068013 22068013 65785431 true true false false false false false false false true true true false false false true true false true false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false true 82 0 true 1253 true false false false false false true true false false false false X 13 12 false false false false false false false true true false false true true true true false false true true false NY CA X DR NORMAN SMITH 6312443200 150 IDLE HOUR BLVD OAKDALE NY 11769 X JEREMY BROWN 40.00 X X 439159 0 66066 SCOTT RUDOLPH 2.00 X 0 0 0 DENISE FISCHER 2.00 X 0 0 0 DENNIS O' DOHERTY 2.00 X 0 0 0 DEBORAH K RICHMAN 2.00 X 0 0 0 GERALD J CURTIN 2.00 X X 0 0 0 JACK O' CONNOR 2.00 X 0 0 0 JOHN RACANELLI 2.00 X 0 0 0 JOSEPH K POSILLICO 2.00 X X 0 0 0 MICHAEL PUORRO 5.00 X X 0 0 0 MYRKA GONZALEZ 2.00 X 0 0 0 RONALD PARR 2.00 X 0 0 0 DREW WEIDHORN 2.00 X X 0 0 0 RALPH CERULLO 40.00 X 243001 0 0 ELANA ZOLFO 40.00 X 195008 0 31954 DR NORMAN SMITH 40.00 X 0 0 0 DONALD RESNICK 40.00 X 199331 0 19016 DAVID RING 40.00 X 184787 0 10929 CHARLES RUDIGER 40.00 X 175860 0 20328 SUSANNE BLEIBERG-SEPERSON 40.00 X 173259 0 41065 VISHAL SHAH 40.00 X 164774 0 37903 1775179 227261 86 false true false FJC SECURITY SERVICES INC 275 JERICHO TPKE FLORAL PARK NY 11001 SECURITY 1449361 CULINART INC 1979 MARCUS AVE SUITE E-110 LAKE SUCCESS NY 11042 FOOD SERVICE 831727 KPMG LLP 1305 WALT WHITMAN RD MELVILLE NY 11747 AUDIT & TAX 250200 INGERMAN SMITH LLP 150 MOTOR PKWY HAUPPAUGE NY 11788 LEGAL 223471 REFUEL 10 ABEEL ROAD CRANBURY NJ 08512 ADVERTISING 158684 9 130122 1870021 329757 2329900 TUITION & FEES 611600 71586543 71586543 AUXILIARY ENTERPRISES 531110 3592096 3592096 75178639 47073 47073 499261 346988 152273 152273 152273 1666506 1467329 199177 199177 199177 60031 130122 88653 -28622 -28622 ATHLETIC RENTAL INCOME 900099 138990 138990 ATHLETIC TOURNAMENT INCOME 900099 68485 68485 OTHER INCOME 900099 63952 63952 15566 15566 286993 78165433 75178639 656894 22068013 22068013 1076126 1076126 24039783 21618751 2407091 13941 73699 61318 12381 6315581 5269011 1043073 3497 1722034 1612129 108801 1104 222860 222860 169775 169775 10809 10809 1845628 1532568 313060 1239924 178780 1061144 130801 123677 6908 216 3842519 2796733 1045786 73364 66487 6814 63 254902 213460 33937 7505 3114242 2853456 260786 3378321 3058732 319589 1185993 622300 563693 CONSULTING & OUTSIDE SERV 1786033 1429013 325851 31169 BAD DEBT & COLLECTION EXP 1450350 4376 1445974 SUPPLIES 1040048 625880 413960 208 EQUIPMENT RENTAL AND MAIN 985686 346105 639581 1374662 1304642 68753 1267 77401153 65785431 11556752 58970 3247643 4734362 4466956 4577525 2345634 2190021 2055475 2117178 1801104 1792958 3687637 3371654 100476863 41371753 62406501 59105110 2408752 1746788 6845000 6576460 88818 140346 89353520 86352402 8867465 7629306 1777179 1777179 1615985 1050307 51330241 49963531 5164570 4887297 68755440 65307620 X 15946172 16117967 2760429 3022736 1891479 1904079 20598080 21044782 89353520 86352402 764280 -317578 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2003260 16779 177448 -48400 2149087 2031054 7769 -35563 2003260 1965412 7744 88398 -30500 2031054 1959696 27386 -21670 1965412 0.88600 0.11400 false false 8898998 8898998 77428348 33991520 43436828 13161892 7380233 5781659 987625 987625 59105110 REAL ESTATE 6576460 F 6576460 X 56215483 -317578 -317578 56533061 21632372 21632372 78165433 55768781 -21632372 -21632372 77401153 77401153 INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 PERMANENTLY RESTRICTED NET ASSETS REPRESENT ENDOWMENT CORPUS, WHICH PROVIDES INVESTMENT INCOME PRINCIPALLY FOR STUDENT SCHOLARSHIPS. LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE COLLEGE IS ORGANIZED AS AN EDUCATIONAL ORGANIZATION UNDER THE LAWS OF NEW YORK STATE. THE COLLEGE IS EXEMPT FROM FEDERAL INCOME TAXES AS A 501(C)(3) ORGANIZATION UNDER THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COLLEGE EVALUATES, ON AN ANNUAL BASIS, THE EFFECTS OF ANY UNCERTAIN TAX POSITIONS ON ITS FINANCIAL STATEMENTS. AS OF JUNE 30, 2013 AND 2012, THE COLLEGE HAS NOT IDENTIFIED OR PROVIDED FOR ANY SUCH POSITIONS. REVENUE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 4B RENTAL EXPENSES -346,988 DIRECT EXPENSE OF SPECIAL EVENTS -88,653 SCHOLARSHIPS & GRANTS TO STUDENTS 22,068,013 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSE 346,988 DIRECT EXPENSE OF SPECIAL EVENTS 88,653 SCHOLARSHIP & GRANTS TO STUDENTS -22,068,013 true true true true true true true false false false false false false false false true false true PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION SCHEDULE E LINE 3 THE COLLEGE HAS A NONDISCRIMINATORY POLICY STATING THAT DOWLING COLLEGE DOES NOT DISCRIMINATE ON THE BASIS OF RACE COLOR RELIGION NATIONAL ORIGIN CITIZENSHIP SEX SEXUAL ORIENTATION MARITAL STATUS MENTAL OR PHYSICAL DISABILITY AGE VETERANNATIONAL GUARD OR ANY OTHER SIMILARLY PROTECTED STATUS IN ITS PROGRAM AND ACTIVITIES THE POLICY IS MADE KNOWN TO OUR COMMUNITY THROUGH OUR CATALOG WEBSITE AND ADVERTISEMENTS FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION SCHEDULE E LINE 6 THE COLLEGE RECEIVES HEOP FINANCIAL AID FROM THE STATE OF NEW YORK NY ATHLETICS GOLF 106960 72199 34761 41653 6113 GOLF OUTING 69440 52570 16870 3000 18280 8423 1 13753 5353 8400 10487 697 190153 130122 60031 3000 70420 15233 88653 -28622 true COLLEGE FUNDED AID-ACHIEV 1950 13677707 COLLEGE FUNDED AID-NEED 1014 5898395 COLLEGE FUNDED AID- ATHL 171 2344484 EXTERNALLY FUNDED AID-STA 91 147427 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 DOWLING COLLEGE AWARDS FINANCIAL ASSISTANCE TO STUDENTS BOTH MERIT BASED AND NEED BASED. ALL STUDENTS ARE REQUIRED TO MAINTAIN GOOD ACADEMIC STANDING (SATISFACTORY ACADEMIC PROGRESS) AS A CONDITION OF ENROLLMENT AT DOWLING COLLEGE AND TO RECEIVE VARIOUS TYPES OF FINANCIAL AID. STUDENTS ARE REVIEWED EACH SEMESTER BY THE OFFICE OF FINANCIAL AID TO ENSURE THEY ARE MEETING SATISFACTORY ACADEMIC PROGRESS. ADDITIONAL INFORMATION SCHEDULE I, PAGE 4, PART IV PART III, LINE 1- ESTIMATED NUMBER OF RECEPIENTS BASED ON AN AVERAGE GRANT AMOUNT. X true false X X true false false false false false false false false JEREMY BROWN 271462 167697 12479 53587 505225 RALPH CERULLO 243001 243001 ELANA ZOLFO 195008 10769 21185 226962 DONALD RESNICK 199331 10702 8314 218347 DAVID RING 184787 9144 1785 195716 CHARLES RUDIGER 175860 8753 11575 196188 SUSANNE BLEIBERG-SEPERSON 173259 7534 33531 214324 VISHAL SHAH 164774 4372 33531 202677 FRINGE OR EXPENSE EXPLANATION SCHEDULE J, PAGE 1, PART I, LINE 1A JEREMY BROWN, AN OFFICER OF THE COLLEGE, WAS PROVIDED WITH COLLEGE OWNED, NON TAXABLE,HOUSING AS A CONDITION OF EMPLOYMENT FOR THE BENEFIT OF THE COLLEGE. THE HOUSING BECAME TAXABLE ON 10/1/2012 UPON SEVERANCE OF EMPLOYMENT WITH THE COLLEGE. THE NON TAXABLE HOUSING WAS VALUED AT 23,175 FROM 1/1/2012-9/30/2012 AND THE TAXABLE HOUSING WAS VALUED AT 7,725 FROM 10/1/2012-12/31/2012. SEVERANCE, NONQUALIFIED, AND EQUITY-BASED PAYMENTS SCHEDULE J, PAGE 1, PART I, LINE 4 JEREMY BROWN 159,972 0 0 A INDUSTRIAL DEVELOPMENT AGENCY 2006 112584714 864768MU7 2006-06-01 38910000 SEE PART VI false false false A 3300000 40157742 3209653 4385310 15250000 17482290 2010 false true true true A false false false false false false false true A false false false true false false false false false A false DIFFERENCES IN ISSUE PRICE EXPLANATION SCHEDULE K INDUSTRIAL DEVELOPMENT AGENCY 2006 THE DIFFERENCE BETWEEN ISSUE PRICE AND TOTAL PROCEEDS OF ISSUE IS ATTRIBUTABLE TO 1247742 OF INVESTMENT EARNINGS DATE REBATE COMPUTATION PERFORMED SCHEDULE K INDUSTRIAL DEVELOPMENT AGENCY 2006 060113 ADDITIONAL INFORMATION SCHEDULE K INDUSTRIAL DEVELOPMENT AGENCY 2006 THE SUFFOLK COUNTY INDUSTRIAL DEVELOPMENT AGENCY ISSUED 38910000 OF CIVIC FACILITY BONDS FOR THE PURPOSES OF PROVIDING FUNDS TO EFFECT THE 1 ADVANCE REFUNDING OF THE 1993 10115000 CIVIC FACILITY REVENUE BONDS 2 ADVANCE REFUNDING OF THE 1994 8825000 CIVIC FACILITY REVENUE BONDS 3 ADVANCE REFUNDING OF THE US DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT BONDS AND 4 THE CONSTRUCTION OF THE STUDENT ACTIVITY CENTER AT THE BROOKHAVEN CAMPUS AND ASSORTED CAPITAL PROJECTS AT THE OAKDALE AND BROOKHAVEN CAMPUSES ON AN ANNUAL BASIS THE COLLEGE CONTRACTS THE ARBITRAGE GROUP INC TO PERFORM AN ARBITRAGE REBATE CALCULATION FOR THE INDUSTRIAL DEVELOPMENT AGENCY 2006 BONDS THE ARBITRAGE GROUP DETERMINES IF A REBATE LIABILITY EXISTS AND IF ANY FILING IS REQUIRED WITH THE IRS ORGANIZATION'S MISSION FORM 990 - ORGANIZATION'S MISSION DOWLING COLLEGE IS AN INDEPENDENT COMPREHENSIVE EDUCATIONAL INSTITUTION IN THE LIBERAL ARTS TRADITION WHOSE MISSION IS TO PROVIDE OUR STUDENTS WITH A WELL-ROUNDED EDUCATION BASED UPON INNOVATIVE TEACHING, INFORMED AND ENGAGING RESEARCH, AND A COMMITMENT TO DEMOCRATIC CITIZENSHIP WITH A COMMUNITY SERVICE COMPONENT. WE FOSTER AN OPEN AND SUPPORTIVE LEARNING ENVIRONMENT THAT IS BASED UPON COLLABORATION BETWEEN A COMMITTED AND SUPPORTIVE EXPERT FACULTY AND A STUDENT BODY DIVERSE IN ITS INTERESTS, BELIEFS, CULTURE, ETHNICITY, AND GEOGRAPHIC ORIGIN. WE RECOGNIZE LEARNING AS A LIFETIME ENDEAVOR, PARTICULARLY AS IT RELATES TO GLOBALIZATION. THE COLLEGE UPHOLDS ITS EDUCATIONAL MISSION THROUGH TEACHING, LEARNING AND RESEARCH IN THE ARTS, SCIENCES AND PROFESSIONS SUCH AS EDUCATION, BUSINESS AND AVIATION, AND BY PROVIDING MEMBERS OF THE COMMUNITY AND DOWLING ALUMNI WITH OPPORTUNITIES FOR CONTINUING EDUCATION. ALL OTHER ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4D SCHOLARSHIPS & TUITION REDUCTIONS ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PREPARED INTERNALLY BY THE FINANCE DEPARTMENT. THE DRAFT FORM 990 IS REVIEWED BY THE INDEPENDENT ACCOUNTING FIRM, KPMG. THE OFFICE OF BUSINESS & FINANCE THEN REVIEWS AND APPROVES THE FINAL 990. AFTER APPROVAL, A COMPLETE COPY OF THE 990 IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C DOWLING COLLEGE REQUIRES ALL EMPLOYEES AND BOARD OF TRUSTEES TO COMPLETE ANNUALLY A CONFLICT OF INTEREST DISCLOSURE FORM WHICH IS DESIGNED TO PROVIDE A MECHANISM TO INSURE THAT THE COLLEGE IS AWARE OF ANY POTENTIAL CONFLICTS OF INTEREST AS WELL AS TO PROVIDE EMPLOYEES PROPER GUIDANCE FROM THE DOWLING COLLEGE COMMITTEE ON ETHICAL AND PROFESSIONAL CONDUCT IN COMPLIANCE WITH THE POLICY. THE COMMITTEE REVIEWS THE DISCLOSURE FORMS AND DETERMINES IF NO CONFLICT OF INTEREST EXISTS OR IF A CONFLICT OF INTEREST DOES EXIST AND IF CONDITIONS OR RESTRICTIONS MUST BE IMPOSED. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION OF THE PRESIDENT OF DOWLING COLLEGE IS DETERMINED BY THE DOWLING COLLEGE BOARD OF TRUSTEES. MEMBERS OF THE BOARD DETERMINING COMPENSATION ARE INDEPENDENT, COMPARABILITY DATA IS UTILIZED, AND RESULTS ARE CONTEMPORANEOUSLY DOCUMENTED. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES OF DOWLING COLLEGE IS PROPOSED BY THE EXECUTIVE MANAGEMENT TEAM THEN REVIEWED AND APPROVED BY THE DOWLING COLLEGE BOARD OF TRUSTEES. MEMBERS OF THE BOARD DETERMINING COMPENSATION ARE INDEPENDENT, COMPARABILITY DATA IS UTILIZED, AND RESULTS ARE CONTEMPORANEOUSLY DOCUMENTED. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE COLLEGE'S 990 AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE NOT MADE AVAILABLE TO THE PUBLIC. ADDITIONAL INFORMATION FORM 990, PART VII IN MAY 2013, DR. NORMAN SMITH ASSUMED THE ROLE OF PRESIDENT. DR. SMITH IS LISTED AS AN OFFICER ON FORM 990, PART VII; HOWEVER, REPORTABLE COMPENSATION IS NOT LISTED, AS PART VII IS REPORTED ON A CALENDAR YEAR BASIS, AND DR. SMITH DID NOT RECEIVE ANY COMPENSATION FROM THE COLLEGE IN 2012. MR. CERULLO WAS ORIGINALLY HIRED AS AN INDEPENDENT CONTRACTOR PROVIDING FINANCIAL CONSULTING SERVICES TO THE COLLEGE. ON APRIL 25, 2013 MR. CERULLO BECAME AN EMPLOYEE OF THE COLLEGE AND ASSUMED THE ROLE OF VICE PRESIDENT OF FINANCE. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 RENTAL EXPENSES 346,988 DIRECT EXPENSE OF SPECIAL EVENTS 88,653 SCHOLARSHIPS & GRANTS TO STUDENTS -22,068,013 RENTAL EXPENSE -346,988 DIRECT EXPENSE OF SPECIAL EVENTS -88,653 SCHOLARSHIP & GRANTS TO STUDENTS 22,068,013