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      <DiscriminateRaceScholarships>false</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>false</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>false</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>false</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>false</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>true</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
      <Form990ScheduleEPartII>
        <Identifier>PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION</Identifier>
        <ReturnReference>SCHEDULE E LINE 3</ReturnReference>
        <Explanation>STATUS IN ITS PROGRAM AND ACTIVITIES THE POLICY IS MADE KNOWN TO OUR COMMUNITY THROUGH OUR CATALOG WEBSITE AND ADVERTISEMENTS</Explanation>
      </Form990ScheduleEPartII>
      <Form990ScheduleEPartII>
        <Identifier>FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION</Identifier>
        <ReturnReference>SCHEDULE E LINE 6</ReturnReference>
        <Explanation>THE COLLEGE RECEIVES HEOP FINANCIAL AID FROM THE STATE OF NEW YORK</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleG documentId="RetDoc6">
      <EventsInformation>
        <NameOfEvent1>BOARD OF TRUSTE</NameOfEvent1>
        <GrossReceiptsEvent1>408273</GrossReceiptsEvent1>
        <CharitableContributionsEvent1>394193</CharitableContributionsEvent1>
        <GrossRevenueEvent1>14080</GrossRevenueEvent1>
        <RentFacilityCostsEvent1>21706</RentFacilityCostsEvent1>
        <EntertainmentEvent1>6200</EntertainmentEvent1>
        <OtherDirectExpensesEvent1>10917</OtherDirectExpensesEvent1>
        <NameOfEvent2>DOWLING COLLEGE</NameOfEvent2>
        <GrossReceiptsEvent2>146284</GrossReceiptsEvent2>
        <CharitableContributionsEvent2>116434</CharitableContributionsEvent2>
        <GrossRevenueEvent2>29850</GrossRevenueEvent2>
        <CashPrizesEvent2>12000</CashPrizesEvent2>
        <RentFacilityCostsEvent2>30528</RentFacilityCostsEvent2>
        <OtherDirectExpensesEvent2>2227</OtherDirectExpensesEvent2>
        <TotalNumberOfOtherEvents>2</TotalNumberOfOtherEvents>
        <GrossReceiptsOtherEvents>120898</GrossReceiptsOtherEvents>
        <CharitableContribOtherEvents>88948</CharitableContribOtherEvents>
        <GrossRevenueOtherEvents>31950</GrossRevenueOtherEvents>
        <NonCashPrizesOtherEvents>120</NonCashPrizesOtherEvents>
        <RentFacilityCostsOtherEvents>44115</RentFacilityCostsOtherEvents>
        <OtherDirectExpensesOtherEvents>2993</OtherDirectExpensesOtherEvents>
        <GrossReceiptsTotal>675455</GrossReceiptsTotal>
        <CharitableContributionsTotal>599575</CharitableContributionsTotal>
        <GrossRevenueTotalEvents>75880</GrossRevenueTotalEvents>
        <CashPrizesTotalEvents>12000</CashPrizesTotalEvents>
        <NonCashPrizesTotalEvents>120</NonCashPrizesTotalEvents>
        <RentFacilityCostsTotalEvents>96349</RentFacilityCostsTotalEvents>
        <EntertainmentTotalEvents>6200</EntertainmentTotalEvents>
        <OtherDirectExpensesTotalEvents>16137</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>130806</DirectExpenseSummaryEvents>
        <NetIncomeSummary>-54926</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc7">
      <RecordsMaintained>true</RecordsMaintained>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>COLLEGE FUNDED AID-NEED</TypeOfGrant>
        <AmountOfCashGrant>5957710</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>COLLEGE FUNDED AID-ACHIEV</TypeOfGrant>
        <AmountOfCashGrant>15804787</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>COLLEGE FUNDED AID- ATHL</TypeOfGrant>
        <AmountOfCashGrant>2528423</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>EXTERNALLY FUNDED AID-STA</TypeOfGrant>
        <AmountOfCashGrant>174625</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc8">
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>true</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>false</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>ELANA ZOLFO</NamePerson>
        <BaseCompensationFilingOrg>186911</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>21280</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>24492</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>232683</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>DONALD RESNICK</NamePerson>
        <BaseCompensationFilingOrg>247158</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>25460</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>8830</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>281448</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>LINDA ARDITO</NamePerson>
        <BaseCompensationFilingOrg>199993</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>25189</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>9050</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>234232</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ANDREW KARP</NamePerson>
        <BaseCompensationFilingOrg>179327</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>15377</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>23502</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>218206</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>CHARLES RUDIGER</NamePerson>
        <BaseCompensationFilingOrg>172398</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>19681</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>33457</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>225536</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>SUSANNE BLEIBERG-SEPERSON</NamePerson>
        <BaseCompensationFilingOrg>167701</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>16940</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>23502</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>208143</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ROBERT GAFFNEY</NamePerson>
        <BaseCompensationFilingOrg>191917</BaseCompensationFilingOrg>
        <TotalCompensationFilingOrg>191917</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ERIC KOPP</NamePerson>
        <BaseCompensationFilingOrg>178636</BaseCompensationFilingOrg>
        <NontaxableBenefitsFilingOrg>3008</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>181644</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <Identifier>OTHER ADDITIONAL INFORMATION</Identifier>
        <ReturnReference>SCHEDULE J, PART III</ReturnReference>
        <Explanation>ERIC KOPP, A FORMER EMPLOYEE, WAS PAID 90,310 IN SEVERANCE FOR THE CALENDAR YEAR ENDED 12/31/10</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="RetDoc9">
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>INDUSTRIAL DEVELOPMENT AGENCY 2006</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>112584714</IssuerEIN>
        <CUSIPNumber>864768MU7</CUSIPNumber>
        <DateIssued>2006-06-01</DateIssued>
        <IssuePrice>38910000</IssuePrice>
        <DescriptionOfPurpose>ADVANCE REFUNDING OF VARIOUS BONDS</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
        <PoolFinancing>false</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <AmountRetired>1950000</AmountRetired>
        <TotalProceeds>40157642</TotalProceeds>
        <AmountInReserveFund>3040042</AmountInReserveFund>
        <IssuanceCostsFromProceeds>4385310</IssuanceCostsFromProceeds>
        <CapitalExpenditures>15250000</CapitalExpenditures>
        <OtherSpentProceeds>17482290</OtherSpentProceeds>
        <YearOfSubstCompletion>2010</YearOfSubstCompletion>
        <CurrentRefunding>false</CurrentRefunding>
        <AdvanceRefunding>true</AdvanceRefunding>
        <FinalAllocationMade>true</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>false</OwningBondFinancedProperty>
        <AnyLeaseArrangements>false</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>false</MngmentCntrctBondFinancdPrprty>
        <AnyResearchAgreements>false</AnyResearchAgreements>
        <BondCounselRoutinelyEngaged>false</BondCounselRoutinelyEngaged>
        <PostIssuanceComplianceProcdrs>true</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>false</Form8038TFiled>
        <VariableRateIssue>false</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>false</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>false</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>false</GrossProceedsInvested>
        <ExceptionToRebate>false</ExceptionToRebate>
      </Form990ScheduleKPartIV>
      <Form990ScheduleKPartV>
        <Identifier>DIFFERENCES IN ISSUE PRICE EXPLANATION</Identifier>
        <ReturnReference>SCHEDULE K</ReturnReference>
        <Explanation>INDUSTRIAL DEVELOPMENT AGENCY 2006 THE DIFFERENCE BETWEEN ISSUE PRICE AND TOTAL PROCEEDS OF ISSUE IS ATTRIBUTABLE TO 1247642 OF INVESTMENT EARNINGS</Explanation>
      </Form990ScheduleKPartV>
      <Form990ScheduleKPartV>
        <Identifier>ADDITIONAL INFORMATION</Identifier>
        <ReturnReference>SCHEDULE K</ReturnReference>
        <Explanation>INDUSTRIAL DEVELOPMENT AGENCY 2006 THE SUFFOLK COUNTY INDUSTRIAL DEVELOPMENT AGENCY ISSUED CIVIC FACILITY BONDS FOR THE PURPOSES OF PROVIDING FUNDS TO EFFECT THE ADVANCE REFUNDING OF THE 1993 CIVIC FACILITY REVENUE BONDS ADVANCE REFUNDING OF THE 1994 CIVIC FACILITY REVENUE BONDS ADVANCE REFUNDING OF THE US DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT BONDS AND THE CONSTRUCTION OF THE STUDENT ACTIVITY CENTER AT THE BROOKHAVEN CAMPUS AND ASSORTED CAPITAL PROJECTS AT THE OAKDALE AND BROOKHAVEN CAMPUSES</Explanation>
      </Form990ScheduleKPartV>
    </IRS990ScheduleK>
    <IRS990ScheduleL documentId="RetDoc10">
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>JOSEPH POSILLICO</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>TRUSTEE</Relationship>
        <AmountOfTransaction>27200</AmountOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>JOHN RACANELLI</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>TRUSTEE</Relationship>
        <AmountOfTransaction>13362</AmountOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>GERALD CURTIN</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>TRUSTEE</Relationship>
        <AmountOfTransaction>1042021</AmountOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>STUART HENRY</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>TRUSTEE</Relationship>
        <AmountOfTransaction>23970</AmountOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
      <Form990ScheduleLPartV>
        <Identifier>ADDITIONAL INFORMATION</Identifier>
        <ReturnReference>SCHEDULE L PART V</ReturnReference>
        <Explanation>JOSEPH POSILLICO IS A TRUSTEE OF DOWLING COLLEGE AND PRESIDENT OF POSILLICO CIVIL INC CONTRACTING A VENDOR THAT THE COLLEGE DOES BUSINESS WITH THE COLLEGE PAID POSILLICO CIVIL INC 27200 IN THE 2010 CALENDAR YEAR MR POSILLICO WAS NOT INVLOVED WITH THE DECISION TO SELECT POSILLICO CIVIL INC AS A VENDOR JOHN RACANELLI IS A TRUSTEE AND A PARTNER AT FARRELL FRITZ PC A LAW FIRM WHICH IS A VENDOR THAT THE COLLEGE DOES BUSINESS WITH THE COLLEGE PAID FARRELL FRITZ PC 13362 IN THE 2010 CALENDAR YEAR MR RACANELLI WAS NOT INVOLVED WITH THE DECISION TO SELECT FARRELL FRITZ PC AS A VENDOR GERALD CURTIN IS A TRUSTEE WHOSE SONINLAW IS AN EMPLOYEE OF LESSINGS A VENDOR THAT THE COLLEGE DOES BUSINESS WITH THE COLLEGE PAID LESSINGS 1042021 IN THE 2010 CALENDAR YEAR MR CURTIN WAS NOT INVOLVED WITH THE DECISION TO SELECT LESSINGS AS A VENDOR STUART HENRY IS A TRUSTEE AND THE CEO OF PRIME VISIBILITY LLC A VENDOR THAT THE COLLEGE DOES BUSINESS WITH THE COLLEGE PAID PRIME VISIBILITY LLC 23970 IN THE 2010 CALENDAR YEAR MR HENRY WAS NOT INVOLVED WITH THE DECISION TO SELECT PRIME VISIBILITY LLC AS A VENDOR</Explanation>
      </Form990ScheduleLPartV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc11">
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ALL OTHER ACHIEVEMENTS DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4D</ReturnReference>
        <Explanation>OPERATION AND MAINTENANCE OF PLANT AND RELATED COSTS ALLOCATED TO A, B, AND C ABOVE 13,056,377</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>FORM 990 IS REVIEWED BY THE DOWLING COLLEGE BUSINESS AND FINANCE OFFICE PRIOR TO FILING</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>THE COMPENSATION OF THE PRESIDENT OF DOWLING COLLEGE IS DETERMINED BY THE DOWLING COLLEGE BOARD OF TRUSTEES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>THE COMPENSATION OF OFFICERS AND KEY EMPLOYEES OF DOWLING COLLEGE IS DETERMINED BY THE PRESIDENT AND CHIEF FINANCIAL OFFICER.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>THE COLLEGE'S 990 IS MADE AVAILABLE TO THE PUBLIC THROUGH THE WEBSITE WWW.GUIDESTAR.ORG. IN ADDITION BOTH THE COLLEGE'S 990 AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>