NORTHEAST COLLEGE OF HEALTH SCIENCES: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- NORTHEAST COLLEGE OF HEALTH SCIENCES (EIN 13-1916574)
- Tax period
- 2024-09-01 to 2025-08-31
- Filed
- 2026-01-14
- IRS object ID
- 202630149349301513
- Schema version
- 2024v5.5
- 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 I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-01-14T10:10:16-06:00 | ReturnTs |
| Tax Period End | 2025-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 BRICKSTONE SQUARE SUITE 103 | AddressLine1Txt |
| City | ANDOVER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01810 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 131916574 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHEAST COLLEGE OF HEALTH SCIENCES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NORT | BusinessNameControlTxt |
| Phone | 3155683000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2360 STATE ROUTE 89 | AddressLine1Txt |
| City | SENECA FALLS | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 13148 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KAREN QUEST | PersonNm |
| Person Title | VP OF FINANCE | PersonTitleTxt |
| Phone | 3155683000 | PhoneNum |
| Signature | 2025-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LUKE BURNETT | PreparerPersonNm |
| PTIN | P01079018 | PTIN |
| Phone | 6177170831 | PhoneNum |
| Preparation | 2026-01-08 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR MICHAEL MESTAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2360 STATE ROUTE 89 | AddressLine1Txt |
| City | SENECA FALLS | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 13148 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $33,528,747 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NORTHEASTCOLLEGE.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1919 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | NORTHEAST COLLEGE OF HEALTH SCIENCES IS COMMITTED TO ACADEMIC EXCELLENCE, LEADERSHIP, AND PROFESSIONAL BEST PRACTICES IN THE HEALTH SCIENCES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 403 | TotalEmployeeCnt |
| Total Volunteers | 84 | TotalVolunteersCnt |
| Total Gross UBI | $2,484 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $847,884 | PYContributionsGrantsAmt |
| CY Contributions Grants | $470,155 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $20,064,627 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $20,082,949 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,872,925 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,113,431 | CYInvestmentIncomeAmt |
| PY Other Revenue | $64,228 | PYOtherRevenueAmt |
| CY Other Revenue | $69,873 | CYOtherRevenueAmt |
| PY Total Revenue | $25,849,664 | PYTotalRevenueAmt |
| CY Total Revenue | $25,736,408 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $588,100 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $660,036 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $14,676,540 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $16,165,340 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $146,404 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $9,262,876 | PYOtherExpensesAmt |
| CY Other Expenses | $9,329,518 | CYOtherExpensesAmt |
| PY Total Expenses | $24,527,516 | PYTotalExpensesAmt |
| CY Total Expenses | $26,154,894 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,322,148 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$418,486 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $91,996,737 | TotalAssetsBOYAmt |
| Total Assets EOY | $90,666,591 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $17,063,776 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $14,845,592 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $74,932,961 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $75,820,999 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | NORTHEAST COLLEGE OF HEALTH SCIENCES (THE COLLEGE) IS COMMITTED TO ACADEMIC EXCELLENCE, LEADERSHIP, AND PROFESSIONAL BEST PRACTICES IN THE HEALTH SCIENCES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $19,896,159 | ExpenseAmt |
| Grant | $660,036 | GrantAmt |
| Revenue | $20,139,002 | RevenueAmt |
| Desc | SEE SCHEDULE ONORTHEAST COLLEGE OF HEALTH SCIENCES (NORTHEAST COLLEGE), LOCATED IN SENECA FALLS, NY, IS A PRIVATE 501(C) (3), NOT-FOR-PROFIT EDUCATIONAL INSTITUTION ESTABLISHED IN 1919 THROUGH ABSOLUTE CHARTER FROM THE NEW YORK STATE BOARD OF REGENTS, OFFERING MULTIPLE ACADEMIC PROGRAMS AND HIGHLY DIVERSIFIED NATURAL HEALTHCARE INSTRUCTION.COURSEWORK AT NORTHEAST COLLEGE EMPHASIZES INTEGRATIVE, NATURAL, AND COLLABORATIVE HEALTHCARE APPROACHES OFFERED THROUGH ACCREDITED, DEGREE-GRANTING PROGRAMS AS FOLLOWS:- DOCTOR OF CHIROPRACTIC- MASTER OF SCIENCE IN APPLIED CLINICAL NUTRITION (100% ONLINE)- MASTER OF SCIENCE IN HUMAN ANATOMY AND PHYSIOLOGY INSTRUCTION (100% ONLINE)- MASTER OF SCIENCE IN DIAGNOSTIC IMAGING- MASTER OF SCIENCE IN CLINICAL ANATOMY- BACHELOR OF SCIENCE IN PROFESSIONAL STUDIES- ASSOCIATE OF APPLIED SCIENCE IN DIAGNOSTIC MEDICAL SONOGRAPHY - NEW SEPTEMBER 2024- ASSOCIATE OF APPLIED SCIENCE IN RADIOLOGIC TECHNOLOGY - NEW SEPTEMBER 2024- MESSAGE THERAPY CERTIFICATE - NEW SEPTEMBER 2024THE COLLEGE'S MISSION ENCOURAGES THE ACHIEVEMENT OF ACADEMIC EXCELLENCE, LEADERSHIP AND PROFESSIONAL BEST PRACTICES IN THE HEALTH SCIENCES.INTEGRATIVE HEALTHCARE EDUCATIONDURING THE TAX YEAR, NORTHEAST COLLEGE OPERATED THREE HEALTH CENTERS IN NEW YORK STATE (SENECA FALLS, BUFFALO, AND LONG ISLAND), PROVIDING NATURAL HEALTHCARE SERVICES IN AN INNOVATIVE MODEL FOR PATIENT CENTERED, INTEGRATIVE HEALTHCARE. STUDENTS ENGAGE IN CLINICAL ROTATIONS WITHIN SEVERAL HOSPITALS AND OTHER CONVENTIONAL HEALTHCARE SETTINGS, PROVIDING AN INTEGRATIVE EXPERIENCE THAT PREPARES THEM FOR THE HEALTH CARE MARKETPLACE. UNIQUE CLINICAL PARTNERSHIPS INCLUDE BOTH DEPARTMENT OF DEFENSE OPPORTUNITIES AND VETERANS HEALTH ADMINISTRATION HOSPITALS/HEALTH CENTERS. STUDENTS PROVIDE NATURAL HEALTHCARE SERVICES AT THE HEALTH CENTERS OF THE STATE UNIVERSITY OF NEW YORK SYSTEM AND OTHER HIGHER EDUCATION INSTITUTIONS. COMPLIMENTARY CARE IS ALSO PROVIDED AT VARIOUS NON-PROFIT AGENCIES AND LOCAL SPORTING EVENTS.FISCAL-YEAR EXEMPT PURPOSE ACHIEVEMENTSTHE COLLEGE GRADUATED 172 STUDENTS DURING THE FISCAL 2025 YEAR DETAILED AS FOLLOWS:- DOCTOR OF CHIROPRACTIC (111)- MASTER OF SCIENCE IN APPLIED CLINICAL NUTRITION (39)- MASTER OF SCIENCE IN HUMAN ANATOMY AND PHYSIOLOGY INSTRUCTION (17)- MASTER OF SCIENCE IN DIAGNOSTIC IMAGING (1)- BACHELOR OF SCIENCE IN PROFESSIONAL STUDIES (4) | Desc |
| Total Program Service Expenses | $19,896,159 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 83 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 403 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KAREN QUEST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3155683000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2360 STATE ROUTE 89 | AddressLine1Txt |
| City | SENECA FALLS | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 13148 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| DR MICHAEL MESTAN | |||||||
| PRESIDENT | 40.00 | Yes (X) | Yes (X) | $422,685 | $0 | $101,183 | |
| DR RICK ROSA | |||||||
| TRUSTEE, CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR DAVID BENNETT | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR TIMOTHY BROWN | |||||||
| TRUSTEE (UNTIL JUNE 2025) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR JOANNE CANCRO | |||||||
| TRUSTEE (UNTIL OCTOBER 2024) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MS ABIGAIL CARAG | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR LOUIS CRIVELLI II | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MS MARGARET FERBER | |||||||
| TRUSTEE (UNTIL JANUARY 2025) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR SUSAN FRIES GARRIS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR RANDALL GENTZLER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR ASHOK GOWDA | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR KEVIN MARRYSHOW | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR ELAINA PIRRO-LOMBARDI | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MS VIRGINIA ROBBINS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR SHERYL RUSSELL | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR JULIE SCARANO | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR CHARLES VENTRESCA | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR ANNE KILLEN | |||||||
| PROVOST & VP OF ACADEMIC AFFAIRS | 40.00 | Yes (X) | $220,081 | $0 | $50,795 | ||
| MS KAREN QUEST | |||||||
| VP OF FINANCE | 40.00 | Yes (X) | $214,101 | $0 | $16,138 | ||
| MS AMIE REDMOND | |||||||
| VP OF ENROLL MGMT & STUDENT AFFAIRS | 40.00 | $174,271 | $0 | $24,810 | Yes (X) | ||
| DR ROBERT RUDDY | |||||||
| ASSISTANT PROFESSOR | 40.00 | $151,443 | $0 | $40,196 | Yes (X) | ||
| DR JAMES KNUDSEN | |||||||
| VP OF STAKEHOLDER ENGAGEMENT | 40.00 | $148,200 | $0 | $41,247 | Yes (X) | ||
| MS COLLEEN BRENNAN-BARRY | |||||||
| VP OF MARKETING AND COMMUN | 40.00 | $160,431 | $0 | $26,881 | Yes (X) | ||
| MR CHRISTOPHER MCQUEENEY | |||||||
| VP OF ADMINISTRATIVE SERVICES | 40.00 | $161,750 | $0 | $12,467 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,652,962 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $313,717 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 23 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| HALLMARK MANAGEMENT SERVICES | |||||
| 2323 W 5TH AVENUE STE 140 | COLUMBUS | OH | 43204 | DINING SERVICE | $871,526 |
| BUTLER TILL INC | |||||
| 260 EAST BROAD STREET | ROCHESTER | NY | 14604 | MARKETING SERVICES | $735,586 |
| SENECA SECURITY SERVICES | |||||
| 4922 ROUTE 89 | ROMULOUS | NY | 14541 | SECURITY SERVICES | $352,961 |
| JENZEBAR INC | |||||
| 111 HUNTINGTON AVENUE SUITE 530 | BOSTON | MA | 02199 | SERVICE AGREEMENT | $342,627 |
| JOHNSON CONTROLS FIRE PROTECTION LP | |||||
| 5757 N GREEN BAY AVENUE | MILWAUKEE | WI | 53209 | REPAIRS AND MAINTENANCE | $241,443 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $271,359 | GovernmentGrantsAmt |
| All Other Contributions | $198,796 | AllOtherContributionsAmt |
| Noncash Contributions | $85,000 | NoncashContributionsAmt |
| Total Contributions | $470,155 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEES | 611310 | $18,267,682 | $18,267,682 |
| AUXILIARY SERVICES | 611710 | $1,301,135 | $1,301,135 |
| CLINIC REVENUES | 621400 | $514,132 | $514,132 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $20,082,949 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,672,523 | TotalRevenueColumnAmt |
| Exclusion | $1,672,523 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $11,336 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $11,336 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,336 | TotalRevenueColumnAmt |
| Exclusion | $11,336 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $11,218,649 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,777,741 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,440,908 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,440,908 | TotalRevenueColumnAmt |
| Exclusion | $3,440,908 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $15,082 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $14,598 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $484 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $484 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| OTHER INCOME | 900099 | $56,053 | $56,053 | |
| ADVERTISING | 541800 | $2,000 | $2,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $58,053 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,736,408 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $20,139,002 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $2,484 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,124,767 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,678 | TotalAmt |
| Program Services | $6,678 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $653,358 | TotalAmt |
| Program Services | $653,358 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $996,719 | TotalAmt |
| Management And General | $899,502 | ManagementAndGeneralAmt |
| Fundraising | $97,217 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,405,499 | TotalAmt |
| Program Services | $9,953,811 | ProgramServicesAmt |
| Management And General | $2,431,317 | ManagementAndGeneralAmt |
| Fundraising | $20,371 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $651,264 | TotalAmt |
| Program Services | $501,765 | ProgramServicesAmt |
| Management And General | $148,611 | ManagementAndGeneralAmt |
| Fundraising | $888 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,176,428 | TotalAmt |
| Program Services | $914,823 | ProgramServicesAmt |
| Management And General | $253,295 | ManagementAndGeneralAmt |
| Fundraising | $8,310 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $935,430 | TotalAmt |
| Program Services | $708,338 | ProgramServicesAmt |
| Management And General | $218,859 | ManagementAndGeneralAmt |
| Fundraising | $8,233 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,289 | TotalAmt |
| Management And General | $98,289 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,950 | TotalAmt |
| Management And General | $86,950 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $170,452 | TotalAmt |
| Management And General | $170,452 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,978 | TotalAmt |
| Program Services | $84,378 | ProgramServicesAmt |
| Management And General | $1,600 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $748,470 | TotalAmt |
| Program Services | $732,373 | ProgramServicesAmt |
| Management And General | $16,097 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $597,533 | TotalAmt |
| Program Services | $417,441 | ProgramServicesAmt |
| Management And General | $179,752 | ManagementAndGeneralAmt |
| Fundraising | $340 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $266,950 | TotalAmt |
| Management And General | $266,950 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $644,883 | TotalAmt |
| Program Services | $603,010 | ProgramServicesAmt |
| Management And General | $41,873 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $258,663 | TotalAmt |
| Program Services | $188,477 | ProgramServicesAmt |
| Management And General | $67,239 | ManagementAndGeneralAmt |
| Fundraising | $2,947 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,623 | TotalAmt |
| Program Services | $21,384 | ProgramServicesAmt |
| Management And General | $11,239 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,830 | TotalAmt |
| Program Services | $108,763 | ProgramServicesAmt |
| Management And General | $12,067 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,849,944 | TotalAmt |
| Program Services | $1,696,310 | ProgramServicesAmt |
| Management And General | $153,634 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $543,378 | TotalAmt |
| Program Services | $62,531 | ProgramServicesAmt |
| Management And General | $480,847 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SERVICE CONTRACTS | $1,434,820 | $1,245,818 | $189,002 | |
| VARIOUS SERVICES | $1,291,434 | $1,198,210 | $85,169 | $8,055 |
| DUES, LICENSES & PERMIT | $326,361 | $185,196 | $141,165 | |
| REPAIRS | $309,786 | $295,389 | $14,397 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $462,174 | TotalAmt |
| Program Services | $318,106 | ProgramServicesAmt |
| Management And General | $144,025 | ManagementAndGeneralAmt |
| Fundraising | $43 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,154,894 | TotalAmt |
| Program Services | $19,896,159 | ProgramServicesAmt |
| Management And General | $6,112,331 | ManagementAndGeneralAmt |
| Fundraising | $146,404 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,423 | BOYAmt |
| EOY | $25,832 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,589,318 | BOYAmt |
| EOY | $7,539,202 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $517,124 | BOYAmt |
| EOY | $557,967 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,428 | BOYAmt |
| EOY | $100,509 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,250 | BOYAmt |
| EOY | $78,178 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $451,888 | BOYAmt |
| EOY | $382,228 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $67,576,123 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $52,407,058 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,125,785 | BOYAmt |
| EOY | $15,169,065 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,311,690 | BOYAmt |
| EOY | $28,422,164 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,057,902 | BOYAmt |
| EOY | $37,590,084 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $757,929 | BOYAmt |
| EOY | $801,362 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,996,737 | BOYAmt |
| EOY | $90,666,591 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,683,411 | BOYAmt |
| EOY | $2,729,965 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,211,752 | BOYAmt |
| EOY | $5,160,150 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,984,601 | BOYAmt |
| EOY | $3,790,226 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $194,458 | BOYAmt |
| EOY | $132,524 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,989,554 | BOYAmt |
| EOY | $3,032,727 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,063,776 | BOYAmt |
| EOY | $14,845,592 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,808,870 | BOYAmt |
| EOY | $75,698,961 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,091 | BOYAmt |
| EOY | $122,038 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,932,961 | BOYAmt |
| EOY | $75,820,999 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,996,737 | BOYAmt |
| EOY | $90,666,591 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$418,486 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,306,524 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | Yes (1) | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | Yes (1) | GrantsOtherOrganizationsInd |
| Grants Other Organizations | $3,016 | GrantsOtherOrganizationsAmt |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $6,773 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $9,789 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | SCHEDULE C, PART II-B, LINE 1 -(F) A PORTION OF THE DUES PAID TO THE ASSOCIATION OF CHIROPRACTIC COLLEGES MAY BE USED FOR ADVOCACY PROGRAMS. THE PORTION IS REPORTED AS GRANTS TO OTHER ORGANIZATIONS FOR LOBBYING PURPOSES. (G) STAFF AND STUDENT REPRESENTATIVES ATTENDED MEETINGS IN SUPPORT OF LEGISLATION THAT WOULD BENEFIT THE CHIROPRACTIC PROFESSION. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $66,439,147 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $6,143,726 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $6,500,000 | OtherExpendituresAmt |
| End Year Balance | $66,078,873 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $62,321,333 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $11,122,314 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,500 | GrantsOrScholarshipsAmt |
| Other Expenditures | $7,000,000 | OtherExpendituresAmt |
| End Year Balance | $66,439,147 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $62,831,833 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $5,493,500 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $6,000,000 | OtherExpendituresAmt |
| End Year Balance | $62,321,333 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $77,050,661 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$10,214,828 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $4,000,000 | OtherExpendituresAmt |
| End Year Balance | $62,831,833 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $62,063,569 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $14,991,092 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $77,050,661 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.99800 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.00100 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00100 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,309,001 | OtherCostOrOtherBasisAmt |
| Book Value | $1,309,001 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $48,122,072 | OtherCostOrOtherBasisAmt |
| Depreciation | $39,449,283 | DepreciationAmt |
| Book Value | $8,672,789 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,322,327 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,986,561 | DepreciationAmt |
| Book Value | $2,335,767 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,822,723 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,971,214 | DepreciationAmt |
| Book Value | $2,851,508 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,169,065 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| FOREIGN EQUITY SECURITIES | $4,571,786 | F |
| HEDGE FUNDS | $26,361,500 | F |
| REAL ASSETS | $6,656,798 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $37,590,084 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| FEDERAL STUDENT LOANS PAYABLE | $328,146 |
| ASSET RETIREMENT OBLIGATION | $2,704,581 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,032,727 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $26,240,777 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,306,524 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $7,057 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $14,598 | OtherRevenueAmt |
| Revenue Not Reported | $1,328,179 | RevenueNotReportedAmt |
| Revenue Subtotal | $24,912,598 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $170,452 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $653,358 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $823,810 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $25,736,408 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $25,352,739 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $7,057 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $14,598 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $21,655 | ExpensesNotReportedAmt |
| Expenses Subtotal | $25,331,084 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $170,452 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $653,358 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $823,810 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $26,154,894 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 1A: | ITEMS IN THE COLLEGE'S HISTORICAL COLLECTION RELATED TO THE HISTORY AND CULTURAL HERITAGE OF THE PROGRAMS OFFERED AT THE COLLEGE ARE HELD FOR PUBLIC EXHIBITION, EDUCATION OR RESEARCH IN FURTHERANCE OF PUBLIC SERVICE AND ARE NOT CAPITALIZED. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENT OF ACTIVITIES. ALL PROCEEDS FROM THE SALE OF COLLECTION ITEMS ARE USED TO ACQUIRE OTHER ITEMS FOR THE COLLECTION OR USED FOR THE CARE OF THE COLLECTION. |
| PART III, LINE 4: | COLLECTION ITEMS IN THE COLLEGE'S HISTORICAL COLLECTION RELATED TO THE HISTORY AND CULTURAL HERITAGE OF THE PROGRAMS OFFERED AT THE COLLEGE ARE HELD FOR PUBLIC EXHIBITION, EDUCATION OR RESEARCH IN FURTHERANCE OF PUBLIC SERVICE. |
| PART V, LINE 4: | THE BOARD DESIGNATED/QUASI-ENDOWMENT PORTION OF THE FUNDS ARE USED TO PROVIDE A SOURCE OF FUNDING FOR THE ANNUAL BUDGET ALONG WITH FUNDING STRATEGIC INITIATIVES. THE INCOME FROM THE PERMANENT ENDOWMENT ALONG WITH THE TERM ENDOWMENT IS USED TO PROVIDE SCHOLARSHIPS FOR STUDENTS. UNRESTRICTED FUNDS FUNCTIONING AS QUASI-ENDOWMENT ARE COVERED UNDER THE BOARD OF TRUSTEES' SPENDING POLICY WHICH IS DETERMINED ANNUALLY AND IS TARGETED TO BE APPROXIMATELY 5% OF A 16 QUARTER MOVING AVERAGE OF THE FUND'S TOTAL MARKET VALUE. TEMPORARILY RESTRICTED FUNDS ARE APPROPRIATED FOR EXPENDITURE BASED ON THE DIRECTION OF THE DONOR. ENDOWMENT FUNDS ARE INVESTED TO MAXIMIZE LONG TERM RETURNS CONSISTENT WITH PRUDENT LEVELS OF RISK APPROPRIATE TO THE MANAGEMENT OF SUCH LONG TERM FUNDS. DIVERSIFICATION OF INVESTMENTS IS DESIGNED TO ENSURE A TOTAL RETURN OF INCOME PLUS CAPITAL APPRECIATION NECESSARY TO PRESERVE AND ENHANCE THE PRINCIPAL OF THE FUNDS AND AT THE SAME TIME, PROVIDE A DEPENDABLE SOURCE OF INCOME FOR CURRENT OPERATIONS AND PROGRAMS. |
| PART X, LINE 2: | THE COLLEGE IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ACCORDANCE WITH THE ACCOUNTING STANDARDS, THE COLLEGE EVALUATES ITS INCOME TAX POSITIONS EACH FISCAL YEAR TO DETERMINE WHETHER THE COLLEGE'S TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF EXAMINED BY THE APPLICABLE TAXING AUTHORITY. THE REVIEW OF INCOME TAX POSITIONS HAD NO IMPACT ON THE COLLEGE'S FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF INVENTORY SOLD 14,598. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | INTERNAL SCHOLARSHIPS 653,358. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF INVENTORY SOLD 14,598. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | INTERNAL SCHOLARSHIPS 653,358. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | LEGAL NOTICE OF NON-DISCRIMINATORY POLICY IS POSTED IN LOCAL FINGERLAKES TIMES. |
| SCHEDULE E, PART I, LINE 6 | STUDENT FINANCIAL AID IS RECEIVED BY THE COLLEGE. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| NORTH AMERICA (INCLUDING CANADA) | 0 | 1 | PROGRAM SERVICES | ONLINE TEACHING | $6,000 |
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | INVESTMENTS | $10,250,456 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 1 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Subtotal Spent | $10,256,456 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $10,256,456 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | Yes (1) | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE F, PART IV, LINE 1: | THE FORM 926 IS BEING FILED AS AN ATTACHMENT TO THE FORM 990-T. |
| SCHEDULE F, PART IV, LINE 3: | NO FORM 5471 IS REQUIRED BECAUSE THE COLLEGE'S OWNERSHIP AND/OR VOTING INTEREST IS/WAS LESS THAN 10% AT ALL TIMES. |
| SCHEDULE F, PART IV, LINE 4: | NO FORM 8621 IS REQUIRED BECAUSE THE COLLEGE IS A 501(C)(3) EXEMPT ORGANIZATION AND THERE WAS NO SUBCHAPTER F INCOME (REG. SEC. 1.1298-1(C)(1)). |
| SCHEDULE F, PART I, LINE 3: | THE INVESTMENTS ARE REPORTED ON THE ACCRUAL BASIS, IN ACCORDANCE WITH THE FINANCIAL STATEMENTS. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | VARIOUS INTERNAL SCHOLARSHIPS TO STUDENTS | GrantTypeTxt |
| Recipient | 213 | RecipientCnt |
| Cash Grant | $653,358 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | MERIT AND ACADEMIC SCHOLARSHIPS ARE AWARDED TO STUDENTS BASED ON PREVIOUS AND CURRENT ACADEMIC ACHIEVEMENT. OTHER INTERNAL AND ENDOWED SCHOLARSHIPS ARE AWARDED TO STUDENTS BASED ON CRITERIA SPECIFIC TO THE SCHOLARSHIP. SCHOLARSHIPS AWARDED ARE MONITORED BY THE FINANCIAL AID AND THE FINANCE OFFICE OF THE COLLEGE. SCHOLARSHIPS ARE PROVIDED IN AN OBJECTIVE AND NONDISCRIMINATORY MANNER. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | Yes (1) | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DR MICHAEL MESTAN | ||||||||||||||
| PRESIDENT | $412,253 | $0 | $0 | $0 | $10,432 | $0 | $27,600 | $0 | $73,583 | $0 | $523,868 | $0 | $0 | $0 |
| DR ANNE KILLEN | ||||||||||||||
| PROVOST & VP OF ACADEMIC AFFAIRS | $208,611 | $0 | $10,000 | $0 | $1,470 | $0 | $17,875 | $0 | $32,920 | $0 | $270,876 | $0 | $0 | $0 |
| MS KAREN QUEST | ||||||||||||||
| VP OF FINANCE | $202,631 | $0 | $10,000 | $0 | $1,470 | $0 | $16,138 | $0 | $0 | $0 | $230,239 | $0 | $0 | $0 |
| MS AMIE REDMOND | ||||||||||||||
| VP OF ENROLL MGMT & STUDENT AFFAIRS | $167,801 | $0 | $5,000 | $0 | $1,470 | $0 | $13,779 | $0 | $11,031 | $0 | $199,081 | $0 | $0 | $0 |
| DR ROBERT RUDDY | ||||||||||||||
| ASSISTANT PROFESSOR | $95,574 | $0 | $48,880 | $0 | $6,989 | $0 | $8,717 | $0 | $31,479 | $0 | $191,639 | $0 | $0 | $0 |
| DR JAMES KNUDSEN | ||||||||||||||
| VP OF STAKEHOLDER ENGAGEMENT | $141,730 | $0 | $5,000 | $0 | $1,470 | $0 | $12,430 | $0 | $28,817 | $0 | $189,447 | $0 | $0 | $0 |
| MS COLLEEN BRENNAN-BARRY | ||||||||||||||
| VP OF MARKETING AND COMMUN | $153,961 | $0 | $5,000 | $0 | $1,470 | $0 | $12,801 | $0 | $14,080 | $0 | $187,312 | $0 | $0 | $0 |
| MR CHRISTOPHER MCQUEENEY | ||||||||||||||
| VP OF ADMINISTRATIVE SERVICES | $155,280 | $0 | $5,000 | $0 | $1,470 | $0 | $12,467 | $0 | $0 | $0 | $174,217 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | AN ALLOWANCE FOR CLEANING SERVICES FOR THE COLLEGE-OWNED HOUSE PRESIDENT MICHAEL MESTAN IS REQUIRED TO LIVE IN AS A CONDITION OF HIS EMPLOYMENT AND FOR THE CONVENIENCE OF THE COLLEGE ($2,200) WAS INCLUDED IN HIS 2024 FORM W-2 EARNINGS, WITH THE APPLICABLE TAXES WITHHELD. INCLUDED IN NON-TAXABLE BENEFITS FOR PRESIDENT MICHAEL MESTAN, IN ACCORDANCE WITH THE APPLICABLE TAX REQUIREMENTS, IS THE ANNUAL LEASE VALUE OF THE COLLEGE-OWNED HOUSING ($38,400) HE RECEIVED AS A CONDITION OF HIS EMPLOYMENT AND PROVIDED FOR THE CONVENIENCE OF THE COLLEGE. |
| PART I, LINE 5 | AN ASSISTANT PROFESSOR, LISTED IN PART II, RECEIVED ADDITIONAL COMPENSATION BASED ON A PERCENTAGE OF COLLECTIONS FROM PATIENTS HE PROVIDED SERVICES TO IN THE COLLEGE'S HEALTH CENTER. |
| PART I, LINE 7 | A NON-FIXED BONUS PAYMENT WAS MADE TO THE PROVOST AND VP OF ACADEMIC AFFAIRS ($10,000), THE VP OF FINANCE ($10,000), THE VICE PRESIDENT OF ENROLLMENT MANAGEMENT AND STUDENT AFFAIRS ($5,000), THE ASSISTANT PROFESSOR ($1,000), THE VICE PRESIDENT OF STAKEHOLDER ENGAGEMENT ($5,000), THE VP OF MARKETING AND COMMUNICATION ($5,000), AND VP OF ADMINISTRATIVE SERVICES ($5,000) IN 2024. THE AMOUNT WAS INCLUDED IN THEIR W-2S, AND IS SHOWN IN PART II (B) (II) OF THIS SCHEDULE J. |
| PART II - (E): | BEFORE APPROVING THE TOTAL COMPENSATION AND BENEFIT PACKAGES FOR PRESIDENT MESTAN, THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES OF THE COLLEGE REVIEWED COMPENSATION AND BENEFIT DATA FOR COMPARABLE INSTITUTIONS, AND VERIFIED THAT THE TOTAL COMPENSATION AND BENEFITS PACKAGE OF THE PRESIDENT WAS REASONABLE IN LIGHT OF SUCH DATA. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SENECA COUNTY FUNDING CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 811899993 | BondIssuerEIN |
| Bond Issued | 2016-06-02 | BondIssuedDt |
| Issue Price | $13,915,181 | IssuePriceAmt |
| Purpose | REFINANCING OF A PRIOR BOND ISSUE | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $10,071,449 | RetiredAmt |
| Total Proceeds | $13,915,181 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $215,530 | IssuanceCostsFromProceedsAmt |
| Working Capital Expenditures | $75,000 | WorkingCapitalExpendituresAmt |
| Other Spent Proceeds | $13,624,651 | OtherSpentProceedsAmt |
| Substantial Completion | 2016 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | Yes (1) | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | Yes (1) | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00090 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00010 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00100 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | Yes (1) | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE K, PART IV, LINE 2C: | FormAndLineReferenceDesc |
| Explanation | 06/02/2016 $13,915,181 SENECA COUNTY FUNDING CORPORATION - 100% OF BOND PROCEEDS SPENT AT DATE OF ISSUE, THEREFORE NO REBATE DUE. | ExplanationTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | EQUIPMENT | Desc |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $85,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | COST | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE COLLEGE IS REPORTING THE NUMBER OF ITEMS CONTRIBUTED IN THIS COLUMN. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE BY-LAWS ("BY-LAWS") OF THE COLLEGE DELEGATE CERTAIN AUTHORITY OF THE BOARD OF TRUSTEES OF THE COLLEGE ("BOARD") TO AN EXECUTIVE COMMITTEE OF THE BOARD ("EXECUTIVE COMMITTEE") THAT CONSISTS OF THE CHAIR OF THE BOARD, THE CHAIR-ELECT OF THE BOARD (WHEN APPROPRIATE), THE VICE CHAIR OF THE BOARD, THE PRESIDENT OF THE COLLEGE, AND TWO ADDITIONAL TRUSTEES OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY OF THE BOARD BETWEEN MEETINGS OF THE BOARD OTHER THAN (1) THE ELECTION OR REMOVAL OF TRUSTEES, (2) THE AMENDMENT OR REPEAL OF ANY BY-LAW OR THE ADOPTION OF NEW BY-LAWS, (3) THE APPROVAL OR GRANTING OF HONORARY DEGREES, OR (4) THE TAKING OF ANY ACTION THAT THE EXECUTIVE COMMITTEE IS PROHIBITED FROM TAKING BY APPLICABLE NEW YORK LAW, THE BY-LAWS, OR A BOARD RESOLUTION. THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR EVALUATING THE PERFORMANCE OF THE PRESIDENT AND REVIEWING THE COMPENSATION OF THE PRESIDENT AND THE OFFICERS OF THE COLLEGE TO ENSURE THAT THEIR COMPENSATION LEVELS ARE REASONABLE WITHIN APPROPRIATE COLLEGE COMPARATIVE BENCHMARKS. IN ACCORDANCE WITH THE REQUIREMENTS OF THE APPLICABLE EXECUTIVE COMPENSATION POLICIES OF THE COLLEGE, THE PRESIDENT IS NOT ALLOWED TO BE PRESENT AT, OR PARTICIPATE IN, ANY DELIBERATIONS OR VOTING CONCERNING ANY RECOMMENDED CHANGES IN HIS COMPENSATION OR BENEFITS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE COLLEGE'S MANAGEMENT STAFF SUBMITS A DRAFT OF THE FORM 990 TO THE AUDIT COMMITTEE OF THE COLLEGE'S BOARD OF TRUSTEES. THE AUDIT COMMITTEE THEN REVIEWS THE DRAFT FORM 990 AND PROVIDES ANY COMMENTS IT HAS TO THE MANAGEMENT STAFF. THE COLLEGE'S MANAGEMENT STAFF SUBMITS A DRAFT OF PART VII AND SCHEDULE J OF THE FORM 990 TO THE EXECUTIVE COMMITTEE OF THE COLLEGE'S BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE THEN REVIEWS THE DRAFTED PART VII AND SCHEDULE J OF THE FORM 990 AND PROVIDES ANY COMMENTS IT HAS TO THE MANAGEMENT STAFF. ONCE THE REVIEW PROCESS IS COMPLETE, THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE FULL BOARD OF TRUSTEES PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE COLLEGE REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS WRITTEN CONFLICT OF INTEREST POLICY THROUGH A REQUIRED ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE FOR TRUSTEES, OFFICERS AND/OR MANAGEMENT STAFF ("COVERED PERSONS"). FURTHER, ALL COVERED PERSONS ARE REQUIRED TO NOTIFY THE AUDIT COMMITTEE OF ANY CHANGES TO THE INFORMATION PROVIDED IN SUCH QUESTIONNAIRE DURING THE YEAR. THE AUDIT COMMITTEE REVIEWS ALL COMPLETED QUESTIONNAIRES CONTAINING DISCLOSURES (INCLUDING ANY SUBSEQUENT NOTIFICATION OF CHANGES) TO DETERMINE WHETHER A POTENTIAL CONFLICT EXISTS. IF THE AUDIT COMMITTEE DETERMINES THAT A POTENTIAL CONFLICT EXISTS, THE BOARD OF TRUSTEES WILL REVIEW THE POTENTIAL CONFLICT, AND MAY IMPLEMENT PROTECTIVE MEASURES, SUCH AS THE REASSIGNMENT OF THE AFFECTED COVERED PERSON'S RESPONSIBILITIES, IF DEEMED APPROPRIATE. IF A COVERED PERSON FAILS TO COMPLY WITH THE CONFLICT OF INTEREST POLICY, THE BOARD MAY TAKE CORRECTIVE ACTIONS, AS IT DEEMS APPROPRIATE, IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | IN ACCORDANCE WITH THE COLLEGE'S EXECUTIVE COMPENSATION POLICY FOR OFFICERS, KEY EMPLOYEES AND CERTAIN OTHER COVERED PERSONS (COLLECTIVELY, "COVERED PERSONS"), THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES OF THE COLLEGE ("EXECUTIVE COMMITTEE") REVIEWS EACH PROPOSED COMPENSATION AND BENEFIT ARRANGEMENT ("PROPOSED ARRANGEMENT") FOR EACH COVERED PERSON TO DETERMINE WHETHER THE PROPOSED ARRANGEMENT SATISFIES THE "REASONABLE COMPENSATION" REQUIREMENTS SET FORTH IN SECTION 4958 OF THE INTERNAL REVENUE CODE ("CODE") (E.G., A REVIEW OF RELEVANT COMPARABILITY DATA, PERFORMANCE REVIEWS AND/OR OTHER DOCUMENTATION SUPPORTING THE PROPOSED ARRANGEMENT). PRIOR TO SUCH REVIEW AND DETERMINATION, THE EXECUTIVE COMMITTEE VERIFIES THAT NONE OF ITS MEMBERS HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE APPLICABLE PROPOSED ARRANGEMENT. IF THE EXECUTIVE COMMITTEE DETERMINES THAT A PROPOSED ARRANGEMENT MEETS THE REASONABLE COMPENSATION REQUIREMENTS, IT THEN DOCUMENTS THE REVIEW AND DETERMINATION PROCESS. PROPOSED ARRANGEMENTS FOR THE COLLEGE'S PRESIDENT, VP OF FINANCE, AND PROVOST AND VP OF ACADEMIC AFFAIRS ARE REVIEWED ANNUALLY (I.E., ALL THREE PROPOSED ARRANGEMENTS FOR THE TAX YEAR WERE REVIEWED IN 2024). |
| FORM 990, PART VI, SECTION C, LINE 19 | COPIES OF THE COLLEGE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST ON A CASE BY CASE BASIS. |
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