2014-04-10T14:12:24-05:00 2013-05-31 161131146 BONADIO & CO LLP 6400 SHERIDAN DRIVE SUITE 230 WILLIAMSVILLE NY 14221 990 2012-06-01 160755807 NIAGARA UNIVERSITY NIAG 7162868348 PO BOX 2002 ALUMNI HALL NIAGARA UNIVERSITY NY 14109 MICHAEL JASZKA 7162868348 2014-04-10 1 JONATHAN MILLER P01322027 7166338885 2012 2015-11-30 17:44:51Z MICHAEL JASZKA PO BOX 2002 ALUMNI HALL NIAGARA UNIVERSITY NY 14109 138275517 0 X WWW.NIAGARA.EDU X 1856 NY EDUCATE STUDENTS AND ENRICHES THEIR LIVES THROUGH THE CATHOLIC AND VINCENTIAN TRADITIONS. 22 21 2094 62 125219 -39246 14587088 7692860 102219310 103205784 2118971 1995117 778710 670802 119704079 113564563 37756193 39544267 0 0 45754854 46624666 0 0 3009540 27722574 26406501 111233621 112575434 8470458 989129 244184328 254636667 68132128 67892103 176052200 186744564 X NIAGARA UNIVERSITY EDUCATES ITS STUDENTS AND ENRICHES THEIR LIVES THROUGH PROGRAMS IN THE LIBERAL ARTS AND THROUGH CAREER PREPARATION, INFORMED BY THE CATHOLIC AND VINCENTIAN TRADITIONS. 0 0 66589236 39544267 85540330 INSTRUCTION PROVIDES ACADEMIC PROGRAMS FOR APPROXIMATELY 3,300 FULL AND PART-TIME UNDERGRADUATE STUDENTS AND APPROXIMATELY 1,000 FULL AND PART-TIME GRADUATE STUDENTS. 8004166 ACADEMIC SUPPORT PROVIDES SERVICES TO THE INSTRUCTION PROGRAMS IN THE FOLLOWING AREAS: LIBRARY, THEATRE, INFORMATION TECHNOLOGY, AND ACADEMIC DEANS. 17937307 17451907 AUXILIARY ENTERPRISES PROVIDE ROOM AND BOARD FACILITIES FOR RESIDENT STUDENTS, HEALTH SERVICES, AND INTERCOLLEGIATE ATHLETICS. 10309744 217194 STUDENT SERVICES INCLUDE ADMINISTRATION OF FINANCIAL AID PROGRAMS, ORIENTATION PROGRAMS, STUDENT COUNSELING, ADMISSIONS, AND RECORDS OFFICE. 10309744 217194 102840453 1 1 0 1 0 0 0 1 0 1 1 1 0 0 1 1 0 1 1 1 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 1 5539 0 1 2094 1 1 1 1 CA 0 0 0 1 1 0 0 0 0 X 22 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X DONALD E SMITH 7162868348 NIAGARA UNIVERSITY PO BOX 2002 NIAGARA UNIVERSITY NY 14109 X REV MICHAEL J CARROLL CM 2.00 X X 0 0 0 JOHN M HOWARD 2.00 X 0 0 0 KEITH T MILLER PHD 2.00 X 0 0 0 KENNETH M FRANASIAK 2.00 X 0 0 0 MARSHA JOY SULLIVAN 2.00 X 0 0 0 PAUL E O'LEARY JR 2.00 X 0 0 0 REV JOHN FREUND CM 2.00 X 0 0 0 CHRISTOPHER ROSS 2.00 X 0 0 0 HON HUGH B SCOTT 2.00 X 0 0 0 JOHN P RUMSCHIK 2.00 X 0 0 0 LARRY MONTANI 2.00 X 0 0 0 LYNN M BOORADY PHD 2.00 X 0 0 0 PAMELA JACOBS-VOGT 2.00 X 0 0 0 REV ELMER BAUER III CM 2.00 X 0 0 0 REV JAMES MAHER CM 2.00 X 0 0 0 REV PATRICK GRIFFIN CM 2.00 X 0 0 0 ROBERT J ALEXANDER 2.00 X 0 0 0 ROBERT J CASTELLANI 2.00 X 0 0 0 SR NORA GATTO 2.00 X 0 0 0 MARGARET RANFT DAY 2.00 X X 0 0 0 REV JOSEPH L LEVESQUE CM 40.00 X X 0 0 47413 JEFFREY HOLZSCHUH 2.00 X X 0 0 0 MICHAEL S JASZKA 40.00 X 171397 0 28068 BONNIE ROSE 40.00 X 174189 0 28094 TIMOTHY DOWNS 40.00 X 159273 0 26848 JOSEPH MIHALICH 40.00 X 192746 0 27574 NANCY MCGLEN 40.00 X 133307 0 24876 DANIEL TOMPKINS 40.00 X 134247 0 25081 GARY PRAETZEL 40.00 X 132383 0 23811 1097542 0 231765 29 0 1 0 SCRUFARI CONSTRUCTION CO INC 3925 HYDE PARK BLVD NIAGARA FALLS NY 14302 CONSTRUCTION CONTRACTOR 12875539 SODEXO INC 10 EARHARD DR WILLIAMSVILLE NY 14221 FOOD SERVICE PROVIDER 4118428 DTZ INC 4002 SOLUTIONS CENTER CHICAGO IL 606774000 CUSTODIAL SERVICES 1465132 COMDOC LEASING 10 JOHN JAMES AUDUBON PARKWAY AMHERST NY 142281149 PRINTING/COPYING SERVICES 749617 STEDMAN OLD FARM NURSERIES 2857 MAIN ST NEWFANE NY 14108 GROUNDS/LANDSCAPE COMPANY 558696 23 157653 2345599 5189608 7692860 TUITION 611600 85540330 85540330 ROOM AND BOARD 611600 14604990 14604990 AUXILIARY ENTERPRISES 611710 2846917 2846917 EDUCATIONAL SALES 611710 213547 213547 103205784 1831099 1831099 24795036 24631018 164018 164018 164018 79936 157653 79936 0 KIERNAN CAMP 624410 84391 84391 KIERNAN CENTER FEES 713990 44475 3647 40828 541936 541936 670802 113564563 103209431 125219 2537053 39544267 39544267 1095982 962917 133065 33419205 30060172 2221934 1137099 1919301 1726388 127608 65305 7892290 7099019 524733 268538 2297888 2066923 152779 78186 482760 223203 259557 84600 84600 31700 31700 231304 230797 482 25 1001895 277765 88828 635302 3810816 3169517 391577 249722 11322860 10284123 812071 226666 1930530 1599783 146123 184624 1187031 1187031 3985548 3985548 661657 1566 660091 BOOKS 719864 698241 4866 16757 DUES & MEMBERSHIPS 329784 223938 93325 12521 BANK CHARGES 323085 164950 158135 MISCELLANEOUS 210459 195452 13487 1520 92608 17170 75228 210 112575434 102840453 6725441 3009540 3906839 1537685 14836000 12721869 8692508 7641710 7139704 7548363 3114469 3014003 779247 654044 192330130 63887370 113192066 128442760 57314901 67258545 14043966 15863445 21164628 9954243 244184328 254636667 7679046 8518778 3288469 3269091 4537299 4740438 46845000 45575000 254391 86062 5527923 5702734 68132128 67892103 X 128970433 147900872 26495086 18100430 20586681 20743262 176052200 186744564 244184328 254636667 X 989129 9644977 58258 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 31700 31700 0 PART IV, SUPPLEMENTAL INFORMATION: PART II-B, LINE 1(I), OTHER LOBBYING ACTIVITIES: DURING THE YEAR, THE ORGANIZATION MADE A PAYMENT TO A LOBBYIST IN THE AMOUNT OF $31,700 TO IDENTIFY FEDERAL AND STATE FUNDING TO ADVANCE UNIVERSITY INIATIVES AND IN HIGHER EDUCATION. THE LOBBYIST WAS NOT AFFILIATED IN ANY MANNER WITH THE ORGANIZATION. 134450 6724019 X X X 1 0 72151838 1331040 11659784 3318289 925947 80898426 77509838 1505147 -4078008 2848210 -63071 72151838 63681167 3069200 13337988 2579104 -587 77509838 52799354 1672314 11373258 2084757 79002 63681167 73764755 439661 -20646520 3172609 -2414067 52799354 0.62680 0.25640 0.11680 0 0 549548 549548 122559980 35561128 86998852 23619309 18467505 5151804 45601293 9858737 35742556 128442760 MORTGAGE-BACKED SECURITIES 72818 F ALTERNATIVE INVESTMENTS 15790627 F 15863445 STUDENT DEPOSITS 1056846 SPLIT INTEREST AGREEMENTS 245254 ACCRUED EXPENSES 444000 ASSET RETIREMENT OBLIGATION 1015905 BOND PREMIUM 2940729 5702734 X 123057598 9644977 -151942 9493035 113564563 0 113564563 112575434 0 112575434 0 112575434 PART III, LINE 4: ENHANCES THE THEATER AND FINE ARTS DEPARTMENTS AND IS AVAILABLE TO THE PUBLIC. SPECIAL EXHIBITS ARE OFTEN GRANT-FUNDED. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: TO PROVIDE PROGRAM AND SCHOLARSHIP DOLLARS TO STUDENTS IN NEED AND ACCORDING TO DONOR WISHES. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: FOR TAX-EXEMPT ENTITIES, THEIR TAX-EXEMPT STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, SINCE EVENTS COULD POTENTIALLY OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. AS OF MAY 31, 2013 AND 2012, THE UNIVERSITY DID NOT HAVE A LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE UNIVERSITY FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND NEW YORK STATE. THE UNIVERSITY IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS THROUGH 2009. PART XI, LINE 2D - OTHER ADJUSTMENTS: OTHER NONOPERATING EXPENSES -430,699. NET PROFIT ON OPERATIONS OF ICE COMPLEX 278,757. 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 UNIVERSITY HAS A NONDISCRIMINATORY POLICY WHICH IT PUBLISHES AT LEAST ONCE ANNUALLY IN THE UNIVERSITY NEWSPAPER. THE UNIVERSITY ALSO INCLUDES A STATEMENT OF SUCH POLICY IN ALL BROCHURES, CATALOGS, AND ADVERTISEMENTS DEALING WITH STUDENT ADMISSIONS, PROGRAMS, AND SCHOLARSHIPS. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE UNIVERSITY RECEIVES FINANCIAL AID FROM VARIOUS FEDERAL AND STATE AGENCIES IN THE FORM OF STUDENT FINANCIAL AID. THIS INLCUDES GRANT PROGRAMS AS WELL AS GOVERNMENT LOANS FOR STUDENTS TO TAKE OUT TOWARD THE COST OF ATTENDENCE. THE UNIVERSITY OPERATES UNDER A NON-DISCRIMINATION POLICY AND DISTRIBUTES AID IN ACCORDANCE WITH SUCH POLICY. CANADA 1 87 PROGRAM SERVICES EDUCATION 1558098 1 87 0 0 1 87 1558098 0 1558098 0 0 0 0 0 0 PRESIDENTS DINNER/ JOURNAL 187246 125562 61684 53018 1200 7466 MUSEUM GALA 50343 32091 18252 9739 8513 237589 157653 79936 53018 9739 1200 15979 79936 0 1 ACADEMIC SCHOLARSHIPS 2536 27576298 ATHLETIC SCHOLARSHIPS 218 3580007 NEED-BASED SCHOLARSHIPS 292 5399352 WORK SCHOLARSHIPS 269 1145607 ENDOWMENT AND FEDERAL AND STATE-FUNDED SCHOLARSHIPS 767 1843003 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: A FILE IS CREATED FOR EACH GRANTEE, WHICH CONTAINS THE OFFICIAL INSTITUTIONAL STUDENT INFORMATION RECORD FROM THE FEDERAL PROCESSOR FROM WHICH ELIGIBILITY IS DETERMINED ACCORDING TO FEDERAL, STATE, AND INSTITUTIONAL GUIDELINES FOR THE AWARDING OF FINACIAL ASSISTANCE. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 MICHAEL S JASZKA 171397 0 0 0 0 0 14136 0 13932 0 199465 0 0 0 BONNIE ROSE 174189 0 0 0 0 0 14162 0 13932 0 202283 0 0 0 TIMOTHY DOWNS 159273 0 0 0 0 0 12916 0 13932 0 186121 0 0 0 JOSEPH MIHALICH 192746 0 0 0 0 0 13642 0 13932 0 220320 0 0 0 NANCY MCGLEN 133307 0 0 0 0 0 10944 0 13932 0 158183 0 0 0 DANIEL TOMPKINS 134247 0 0 0 0 0 12308 0 12773 0 159328 0 0 0 GARY PRAETZEL 132383 0 0 0 0 0 9879 0 13932 0 156194 0 0 0 A NIAGARA AREA DEVELOPMENT CORPORATION 900764545 653541AT9 2012-05-03 41900000 CAPITAL IMPROVEMENTS TO MAIN CAMPUS 0 0 0 B NIAGARA AREA DEVELOPMENT CORPORATION 900764545 653541AU6 2012-05-03 4705000 REFUNDING OF OUTSTANDING VARIABLE RATE SERIES 2001B 0 0 0 A 22029592 40266544 786456 2281827 1181481 16587269 1943573 2013 1 0 1 1 B 5000842 4695590 500035 194783 2013 1 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 A 0 0 0 1 0 0 0 0 0 B 0 0 0 1 0 0 0 0 0 SCHEDULE K PART IV, ARBITRAGE, LINE 2C DATE REBATE COMPUTATION PERFORMED ISSUER NAME: NIAGARA AREA DEVELOPMENT CORPORATION DATE THE REBATE COMPUTATION WAS PERFORMED: 05/31/2012 ISSUER NAME: NIAGARA AREA DEVELOPMENT CORPORATION DATE THE REBATE COMPUTATION WAS PERFORMED: 05/31/2012 SCHEDULE K, PART III, PRIVATE BUSINESS USE, LINE 1G: THE UNIVERSITY IS IN PROCESS OF DEVELOPING AND FINALIZING POLICIES AND PROCEDURES RELATED TO PRIVATE BUSINESS USE. X 4 134450 APPRAISAL X 5 203114 FMV 4 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF TRUSTEES HAS DELEGATED RESPONSIBILITY FOR REVIEW OF THE RETURN TO THE AUDIT SUBCOMMITTEE, AND IT IS ALSO REVIEWED BY THE CHAIR OF THE FINANCE/BUILDING COMMITTEE. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART VI, SECTION B, LINE 12C REPLACING A PAPER, SIGNED DECLARATION, A DISCLOSURE UTILITY IS ON THE UNIVERSITY'S GENERAL COUNSEL WEBSITE. IT MUST BE UPDATED ANNUALLY BY ALL BOARD MEMBERS AND SELECTED UNIVERSITY ADMINISTRATION. COMPLIANCE IS MONITORED BY GENERAL COUNSEL. ALL ARE INSTRUCTED TO REPORT AT ANY TIME TO DISCLOSE A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR SENIOR EXECUTIVES IS OFTEN DECIDED AFTER CONSIDERING THE RELATIVE SALARIES AT COMPARABLE INSTITUTIONS; THIS IS OFTEN FROM BOTH AN ACADEMIC AS WELL AS THE ATHLETIC CONFERENCE PEERS. ADDITIONALLY, CONSIDERATION IS OFTEN GIVEN FROM PROFESSIONAL WAGE SURVEYS SUCH AS COLLEGE AND UNIVERSITY PERSONNEL ASSOCIATION (CUPA) AND BUREAU OF LABOR STATISTICS(BLS). ALSO, INTERNAL EQUITY IS A CONSIDERATION ESPECIALLY WHEN EXTERNALLY RECRUITING FOR THESE POSITIONS. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY MAINTAINS ALL DOCUMENTS REQUIRED FOR PUBLIC DISCLOSURE IN THE CONTROLLER'S OFFICE. COPIES CAN BE REQUESTED DURING NORMAL BUSINESS HOURS. THE CONFLICT OF INTEREST POLICY IS AVAILABLE TO THE PUBLIC ON THE UNIVERSITY'S WEBSITE. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART VII, LINE 1A PURSUANT TO AN AGREEMENT WITH THE CONGREGATION OF THE MISSION OF ST. VINCENT E PAUL, COMPENSATION FOR FATHER JOSEPH L. LEVESQUE, PRESIDENT WAS PAID DIRECTLY TO THE CONGREGATION OF THE MISSION DURING THE YEAR. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: NET PROFIT FROM OPERATIONS OF NIAGARA UNIVERSITY ICE COMPLEX 278,757. OTHER NONOPERATING REVENUES (EXPENSES) -430,699. TRANSFER OF OPERATING SURPLUS FROM NIAGARA UNIVERSITY ICE COMPLEX 210,200. FORM 990, PART XII, LINE 2C: THE UNIVERSITY'S AUDIT COMMITTEE TAKES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND AUDITED FINANCIAL STATEMENTS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. NIAGARA UNIVERSITY ICE COMPLEX INC PO BOX 2002 ALUMNI HALL NIAGARA UNIVERSITY NY 14109 161495560 COMMUNITY SKATING FACILITIES NY 501C(3) 9 NIAGARA UNIVERSITY 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 1 NIAGARA UNIVERSITY ICE COMPLEX S 210200 VALUE OF NET ASSETS TRANSFERED.