2013-04-11T14:07:34-05:00 2012-05-31 161131146 BONADIO & CO LLP 6400 SHERIDAN DRIVE SUITE 230 WILLIAMSVILLE NY 14221 990 2011-06-01 160755807 NIAGARA UNIVERSITY NIAG 7162868348 PO BOX 2002 ALUMNI HALL NIAGARA UNIVERSITY NY 14109 MICHAEL JASZKA 7162868348 2013-04-11 1 JONATHAN MILLER P01322027 7166338885 2011 2016-02-25 16:41:14Z MICHAEL JASZKA PO BOX 2002 ALUMNI HALL NIAGARA UNIVERSITY NY 14109 147684343 0 X WWW.NIAGARA.EDU X 1856 NY EDUCATES AND ENRICHES STUDENTS' LIVES INFORMED BY THE CATHOLIC AND VINCENTIAN TRADITIONS. 24 23 1956 43 105008 -29787 8200418 14587088 101394892 102219310 1164637 2118971 685323 778710 111445270 119704079 36501688 37756193 0 0 44532638 45754854 0 0 3157640 27027913 27722574 108062239 111233621 3383031 8470458 223396138 244184328 49087245 68132128 174308893 176052200 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 64333128 37756193 84889696 INSTRUCTION PROVIDES ACADEMIC PROGRAMS FOR APPROXIMATELY 3,200 FULL AND PART-TIME UNDERGRADUATE STUDENTS AND APPROXIMATELY 900 FULL AND PART-TIME GRADUATE STUDENTS. 7789485 ACADEMIC SUPPORT PROVIDES SERVICES TO THE INSTRUCTION PROGRAMS IN THE FOLLOWING AREAS: LIBRARY, THEATRE, INFORMATION TECHNOLOGY, AND ACADEMIC DEANS. 17990198 14422846 AUXILIARY ENTERPRISES PROVIDE ROOM AND BOARD FACILITIES FOR RESIDENT STUDENTS, HEALTH SERVICES, AND INTERCOLLEGIATE ATHLETICS. 11940524 207194 STUDENT SERVICES INCLUDE ADMINISTRATION OF FINANCIAL AID PROGRAMS, ORIENTATION PROGRAMS, STUDENT COUNSELING, ADMISSIONS, AND RECORDS OFFICE. 11940524 207194 102053335 1 1 0 1 0 0 0 1 0 1 1 1 0 1 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 0 1 7134 0 1 1956 1 1 1 1 CA 0 0 0 1 1 0 0 0 0 0 X 24 23 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 ROBERT J ALEXANDER 2.00 X 0 0 0 JAMES R BOLDT 2.00 X 0 0 0 LYNN M BOORADY PHD 2.00 X 0 0 0 ROBERT J CASTELLANI 2.00 X 0 0 0 ROBERT CLUNE JD 2.00 X 0 0 0 REV JOHN FREUND CM 2.00 X 0 0 0 SR NORA GATTO DC 2.00 X 0 0 0 REV PATRICK GRIFFIN CM 2.00 X 0 0 0 JOHN M HOWARD 2.00 X 0 0 0 REV JAMES MAHER CM 2.00 X 0 0 0 LARRY MONTANI 2.00 X 0 0 0 PAUL O'LEARY JR 2.00 X 0 0 0 CHRISTOPHER ROSS 2.00 X 0 0 0 JOHN P RUMSCHIK 2.00 X 0 0 0 HON HUGH B SCOTT 2.00 X 0 0 0 REV JOHN SLEDZIONA CM 2.00 X 0 0 0 PAMELA JACOBS VOGT 2.00 X 0 0 0 JEFFREY HOLZSCHUH 2.00 X X 0 0 0 REV MICHAEL J CARROLL CM 2.00 X X 0 0 0 MARGARET RANFT DAY JD 2.00 X X 0 0 0 REV JOSEPH L LEVESQUE CM 40.00 X X 0 0 47298 KENNETH M FRANASIAK 2.00 X 0 0 0 KEITH T MILLER PHD 2.00 X 0 0 0 MARSHA JOY SULLIVAN 2.00 X 0 0 0 MICHAEL S JASZKA 40.00 X 186227 0 12834 BONNIE ROSE 40.00 X 192450 0 14034 DONALD BIELECKI 40.00 X 154698 0 0 JOSEPH MIHALICH 40.00 X 212192 0 12834 GARY PRAETZEL 40.00 X 153734 0 12834 DANIEL TOMPKINS 40.00 X 143170 0 12159 NANCY MCGLEN 40.00 X 144338 0 14034 1186809 0 126027 21 0 1 0 SCRUFARI CONSTRUCTION CO 3925 HYDE PARK BLVD NIAGARA FALLS NY 14302 CONSTRUCTION CONTRACTOR 7477902 SODEXO INC 10 EARHART DR WILLIAMSVILLE NY 14221 FOOD SERVICE PROVIDER 3726287 YARUSSI CONSTRUCTION INC 5650 SIMMONS AVE NIAGARA FALLS NY 14304 CONSTRUCTION CONTRACTOR 1971323 UGL UNICCO 4002 SOLUTIONS CENTER CHICAGO IL 60677 CLEANING/MAINTENANCE 1444290 COMDOC LEASING 10 JOHN JAMES AUDUBON PARKWAY AMHERST NY 142281149 PRINTING/MAILING SERVICE 746068 21 188395 2702671 11696022 14587088 TUITION 611600 84889696 84889696 ROOM AND BOARD 611600 14422846 14422846 AUXILIARY ENTERPRISES 611710 2711085 2711085 EDUCATIONAL SALES 611710 195683 195683 102219310 1452372 1452372 28565541 27898942 666599 666599 666599 81322 188395 81322 0 KIERNAN CAMP 624410 69869 69869 KIERNAN CENTER FEES 713990 46650 11511 35139 662191 662191 778710 119704079 99519736 105008 5492247 37756193 37756193 1057464 915731 141733 32449082 28752980 2442697 1253405 1891455 1676051 142341 73063 8057015 7139463 606327 311225 2299838 2037927 173073 88838 637256 270803 366453 84600 84600 46200 46200 261742 261420 322 992117 283487 49401 659229 3978650 3297650 399054 281946 11098218 10303200 603305 191713 3052307 2746410 169314 136583 1532936 1532936 3783675 3783675 703912 703912 BOOKS 637694 621304 10600 5790 BANK CHARGES 368061 368061 DUES & MEMBERSHIPS 289122 192230 85307 11585 RECEIVABLE WRITE-OFFS 169173 169173 86911 71860 12521 2530 111233621 102053335 6022646 3157640 654821 3906839 14999901 14836000 8600842 8692508 6582134 7139704 3369682 3114469 723320 779247 173411595 60219529 102169345 113192066 62821137 57314901 12574701 14043966 10900255 21164628 223396138 244184328 5776641 7679046 3226151 3288469 4189876 4537299 32730000 46845000 417780 254391 2746797 5527923 49087245 68132128 X 128496906 128970433 26326401 26495086 19485586 20586681 174308893 176052200 223396138 244184328 X 8470458 -6727151 X X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 46200 46200 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 $42,600. THE LOBBYIST WAS NOT AFFILIATED IN ANY MANNER WITH THE ORGANIZATION. 305500 6589569 X X X 1 77509838 1505147 -4078008 2848210 -63071 72151838 63681167 3069787 13337988 2579104 0 77509838 52799354 1593312 11373258 2084757 0 63681167 73764755 439661 -20646520 3172609 -2414067 52799354 0.62880 0.28530 0.08590 0 0 549548 549548 121121202 33241865 87879337 23072455 17693856 5378599 28668390 9283808 19384582 113192066 MORTGAGE-BACKED SECURITIES 28277 F ALTERNATIVE INVESTMENTS 14015689 F 14043966 DEPOSITS WITH TRUSTEES 19788363 DEFERRED EXPENSES 1376265 21164628 STUDENT DEPOSITS 969426 SPLIT INTEREST AGREEMENTS 277516 ACCRUED EXPENSES 272000 ASSET RETIREMENT OBLIGATION 966847 BOND PREMIUM 3042134 5527923 119704079 111233621 8470458 -5552722 -1174429 -6727151 1743307 112750346 -5552722 -1401011 -6953733 119704079 0 119704079 111233621 0 111233621 0 111233621 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: 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, 2012 AND 2011, 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 2008. PART XI, LINE 8 - OTHER ADJUSTMENTS: NET PROFIT FROM OPERATIONS OF NIAGARA UNIVERSITY ICE COMPLEX 226,580. OTHER NONOPERATING REVENUES (EXPENSES) -1,182,959. LOSS ON REFUNDING OF BONDS -218,050. TOTAL TO SCHEDULE D, PART XI, LINE 8: -1,174,429. PART XII, LINE 2D - OTHER ADJUSTMENTS: OTHER NONOPERATING REVENUES (EXPENSES) -1,182,961. LOSS ON REFUNDING OF BONDS -218,050. 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. THE UNIVERSITY OPERATES UNDER A NON-DISCRIMINATION POLICY AND DISTRIBUTES AID IN ACCORDANCE WITH SUCH POLICY. 1 CANADA 1 88 PROGRAM SERVICES EDUCATION 1530913 1 88 0 0 1 88 1530913 0 1530913 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, 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 FINANCIAL ASSISTANCE. PRESIDENTS DINNER/ JOURNAL 202937 137962 64975 54015 1250 9710 MUSEUM GALA 66780 50433 16347 9907 6440 269717 188395 81322 54015 9907 1250 16150 81322 0 1 ACADEMIC SCHOLARSHIPS 1886 20828566 ATHLETIC SCHOLARSHIPS 242 4045692 NEED-BASED SCHOLARSHIPS 2362 10781816 WORK SCHOLARSHIPS 94 358525 ENDOWMENT AND FEDERAL AND STATE-FUNDED SCHOLARSHIPS 368 1741594 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 0 0 0 0 0 0 0 0 0 MICHAEL S JASZKA 172163 0 0 0 14064 0 0 0 12834 0 199061 0 0 0 BONNIE ROSE 178770 0 0 0 13680 0 0 0 14034 0 206484 0 0 0 DONALD BIELECKI 143389 0 0 0 11309 0 0 0 0 0 154698 0 0 0 JOSEPH MIHALICH 198622 0 0 0 13570 0 0 0 12834 0 225026 0 0 0 GARY PRAETZEL 143927 0 0 0 9807 0 0 0 12834 0 166568 0 0 0 DANIEL TOMPKINS 133697 0 0 0 9473 0 0 0 12159 0 155329 0 0 0 NANCY MCGLEN 133466 0 0 0 10872 0 0 0 14034 0 158372 0 0 0 NIAGARA AREA DEVELOPMENT CORPORATION 900764545 653541AT9 2012-05-03 40237134 NIAGARA UNIVERSITY PROJECT 0 0 0 NIAGARA AREA DEVELOPMENT CORPORATION 900764545 653541AU6 2012-05-03 4705000 NIAGARA UNIVERSITY PROJECT 0 0 0 22029592 40266544 786456 2281827 1181481 6817162 11713680 2013 1 0 1 1 5000842 4695590 500035 194783 2013 1 0 1 1 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 0 0 0.00000 0.00000 0.00000 0 1 0 0 0 0 0 0 1 0 0 0 0 PART IV, LINE 1 (COLUMN B) FORM 8038-T WAS NOT FILED BECAUSE THERE WAS NO REBATE DUE. THE DATE THE REBATE COMPUTATION WAS PERFORMED WAS 5/3/12. PART III, LINE 7 AND PART V THE UNIVERSITY IS IN PROCESS OF DEVELOPING AND FINALIZING POLICIES AND PROCEDURES. THESE WILL BE COMPLETED AND FINALIZED NO LATER THAN DECEMBER 31, 2013. X 33 305500 APPRAISAL X 6 110447 FMV 6 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF TRUSTEES HAS DELEGATED RESPONSIBLITY FOR REVIEW OF THE RETURN TO THE AUDIT SUBCOMMITTEE. ALL MEMBERS OF THE BOARD OF TRUSTEES RECEIVE A COPY OF THE RETURN AND ARE INVITED TO PARTICIPATE IN THE AUDIT SUBCOMMITTEE'S MEETING THAT DEALS WITH THE RETURN. THE AUDIT SUBCOMMITTEE WILL RECOMMEND A MOTION TO THE BOARD APPROVING THE FORM. 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 COMPARISONS ARE MADE USING COLLEGE AND UNIVERSITY PERSONNEL ASSOCIATION (CUPA) SURVEYS AND SOCIETY FOR HUMAN RESOURCE MANAGEMENT (SHRM). THE PRESIDENT'S SALARY IS REVIEWED AND APPROVED BY THE BOARD. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -5,552,722. NET PROFIT FROM OPERATIONS OF NIAGARA UNIVERSITY ICE COMPLEX 226,580. OTHER NONOPERATING REVENUES (EXPENSES) -1,182,959. LOSS ON REFUNDING OF BONDS -218,050. TOTAL TO FORM 990, PART XI, LINE 5: -6,727,151. 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 1 1 0 0 1 1 0 1 0 0