2013-05-10T16:05:50-05:00 2012-06-30 KPMG LLP 345 PARK AVE NEW YORK NY 10154 990 2011-07-01 112157078 DOWLING COLLEGE DOWL 6312443138 IDLE HOUR BOULEVARD OAKDALE NY 11769 DR ELANA ZOLFO 6312443138 2013-05-08 true M HODGKINS 2127589700 2013-05-10 2011 2016-02-24 21:20:13Z DR ELANA ZOLFO 150 IDLE HOUR BLVD OAKDALE NY 11769 90216898 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 11 1571 0 6830237 2590843 92418783 83003338 75474 240636 254858 471396 99579352 86306213 24465545 22739899 0 49577073 44393324 0 164782 26313829 22082487 100356447 89215710 -777095 -2909497 98600867 90677063 73001090 68755440 25599777 21921623 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 39879516 56115800 INSTRUCTIONAL AND ACADEMIC SUPPORT RELATED DIRECTLY TO THE EDUCATIONAL PROCESS OF THE COLLEGE. THE COLLEGE SERVES APPROXIMATELY 4,000 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. 8443531 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 5924048 4147639 AUXILIARY ENTERPRISES-FUNDS EXPENDED FOR FURNISHING LIVING QUARTERS TO STUDENTS 22739899 22739899 22739899 SCHOLARSHIPS & TUITION REDUCTIONS 22739899 22739899 22739899 76986994 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 true false false false false false false false false false false false false true 118 0 true 1571 true false false false false false true true false false false false false false X 13 11 false false false false false false false true true false false true true true true false false true true false NY CA X ELANA ZOLFO 6312443200 150 IDLE HOUR BLVD OAKDALE NY 11769 JEREMY BROWN 40.00 X X 209519 0 61341 SCOTT RUDOLPH 2.00 X 0 0 0 BRUCE KELLY 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 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 0 0 0 MICHAEL PUORRO 5.00 X 0 0 0 MYRKA GONZALEZ 2.00 X 0 0 0 RONALD PARR 2.00 X 0 0 0 DREW WEIDHORN 5.00 X 0 0 0 ELANA ZOLFO 40.00 X 201994 0 50477 DONALD RESNICK 40.00 X 242778 0 34462 LINDA ARDITO 40.00 X 178946 0 33207 DAVID RING 40.00 X 174741 0 38200 CHARLES RUDIGER 40.00 X 173377 0 31994 SUSANNE BLEIBERG-SEPERSON 40.00 X 171566 0 46599 1352921 296280 95 false true false ALLIED BARTON SECURITY SERVICES PO BOX 828854 PHILADELPHIA PA 19182 SECURITY 1331616 LESSING'S 3500 SUNRISE HIGHWAY GREAT RIVER NY 11739 FOOD SERVICE 610839 CULINART INC 1979 MARCUS AVE SUITE E-110 LAKE SUCCESS NY 11042 FOOD SERVICE 542706 EGC GROUP INC 1175 WALT WHITMAN RD MELVILLE NY 11747 ADVERTISING 442521 FJC SECURITY SERVICES INC 275 JERICHO TPKE FLORAL PARK NY 11001 SECURITY 261170 14 190329 1921538 478976 2590843 TUITION & FEES 78855699 78855699 AUXILIARY ENTERPRISES 4147639 4147639 83003338 63800 63800 436588 345134 91454 91454 91454 1648102 2007666 1544416 1934516 103686 73150 176836 176836 59470 190329 86619 -27149 -27149 ATHLETIC RENTAL INCOME 116950 116950 COMMISSIONS 92881 92881 ATHLETIC TOURNAMENT INCOME 79139 79139 118121 118121 407091 86306213 83003338 712032 22739899 22739899 674576 674576 30831849 27170535 3573352 87962 2398389 2056385 342004 8366960 7116782 1232269 17909 2121550 1748275 366789 6486 260735 260735 224950 224950 9550 9550 737193 190009 547184 239444 199155 25315 14974 4870685 3316198 1554487 126701 94824 31877 391173 337226 33034 20913 3251370 2950883 300487 3528990 3187737 341253 CONSULTING & OUTSIDE SERV 3393368 2680720 709237 3411 SUPPLIES 1536901 1453468 82055 1378 BAD DEBT & COLLECTION EXP 1087020 14509 1072511 ATHLETICS & LIBRARY 906348 891490 3109 11749 1518059 838899 679160 89215710 76986994 12063934 164782 4629580 3247643 4389635 4466956 4815751 3669177 1817646 2055475 1880955 1801104 3933681 3687637 101731249 39324748 66520305 62406501 2963289 2408752 7463500 6845000 186525 88818 98600867 90677063 9939382 8867465 1777179 1777179 1186416 1615985 52615354 51330241 5482759 5164570 2000000 73001090 68755440 X 19705284 15946172 4008048 4083972 1886445 1891479 25599777 21921623 98600867 90677063 X -2909497 -768657 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false 2031054 7769 -35563 2003260 1965412 7744 88398 -30500 2031054 1959696 27386 -21670 1965412 0.94000 0.06000 false false false 8898998 8898998 77411518 32001359 45410159 14433108 7323389 7109719 987625 987625 62406501 REAL ESTATE 6845000 F 6845000 86306213 89215710 -2909497 -768657 -768657 -3678154 63229409 -768657 -768657 63998066 22308147 22308147 86306213 66907563 -22308147 -22308147 89215710 89215710 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, 2012 AND 2011, THE COLLEGE HAS NOT IDENTIFIED OR PROVIDED FOR ANY SUCH POSITIONS. RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 RENTAL EXPENSES 345,134 DIRECT EXPENSE OF SPECIAL EVENTS 86,618 SCHOLARSHIPS & GRANTS TO STUDENTS -22,739,899 RENTAL EXPENSE -345,134 DIRECT EXPENSE OF SPECIAL EVENTS -86,618 SCHOLARSHIP & GRANTS TO STUDENTS 22,739,899 REVENUE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 4B RENTAL EXPENSES -345,134 DIRECT EXPENSE OF SPECIAL EVENTS -86,618 SCHOLARSHIPS & GRANTS TO STUDENTS 22,739,899 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 2D RENTAL EXPENSE 345,134 DIRECT EXPENSE OF SPECIAL EVENTS 86,618 SCHOLARSHIP & GRANTS TO STUDENTS -22,739,899 true true true true true true true false false false false false false false false true false true FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION SCHEDULE E LINE 6 THE COLLEGE RECEIVES HEOP FINANCIAL AID FROM THE STATE OF NEW YORK ADDITIONAL INFORMATION SCHEDULE E 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 GOLF OUTING 156050 123830 32220 5000 37745 6325 ATHLETICS GOLF 81059 59959 21100 28035 407 1 12690 6540 6150 8981 126 249799 190329 59470 5000 74761 6858 86619 -27149 true COLLEGE FUNDED AID-NEED 4745194 COLLEGE FUNDED AID-ACHIEV 15428190 COLLEGE FUNDED AID- ATHL 2363301 EXTERNALLY FUNDED AID-STA 203214 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. X true false X X false false false false false false false false false JEREMY BROWN 209519 14480 46861 270860 ELANA ZOLFO 201994 24636 25841 252471 DONALD RESNICK 242778 25460 9002 277240 LINDA ARDITO 178946 22938 10269 212153 DAVID RING 174741 21802 16398 212941 CHARLES RUDIGER 173377 20468 11526 205371 SUSANNE BLEIBERG-SEPERSON 171566 17618 28981 218165 FRINGE OR EXPENSE EXPLANATION SCHEDULE J, PAGE 1, PART I, LINE 1A JEREMY BROWN , AN OFFICER OF THE COLLEGE, WAS PROVIDED WITH COLLEGE OWNED HOUSING AS A CONDITION OF EMPLOYMENT FOR THE BENEFIT OF THE COLLEGE. INDUSTRIAL DEVELOPMENT AGENCY 2006 112584714 864768MU7 2006-06-01 38910000 ADVANCE REFUNDING OF VARIOUS BONDS false false false 2605000 40157708 3099618 4385310 15250000 17482290 2010 false true true true false false false false false false true false false false false false 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 1247708 OF INVESTMENT EARNINGS 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 SCOTT RUDOLPH TRUSTEE 2007666 SEE ADDITIONAL INFO false ADDITIONAL INFORMATION SCHEDULE L PART V DURING 2012 THE COLLEGE SOLD TWO REALESTATE PROPERTIES WITH A CARRYING VALUE OF 1934516 TO SCOTT RUDOLPH A MEMBER OF THE BOARD OF TRUSTEES THE RESULTING GAIN ON THESE SALES WAS 73150 THE COLLEGE DETERMINED THE TRANSACTION TO BE AT ARMS LENGTH AS THE PROPERTIES WERE SOLD AT FAIR MARKET VALUE AND RESULTED IN A GAIN TO THE COLLEGE 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 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 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 DOCUMENTED GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE COLLEGE'S 990 IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. ADDITIONAL INFORMATION FORM 990, PART XI LINE 5- NET UNREALIZED LOSSES ON INVESTMENTS IN THE AMOUNT OF (768,657)