2012-04-13T10:48:37-05:00 2011-05-31 KPMG LLP One Financial Plaza Hartford CT 061032608 990 2010-06-01 150545841 LE MOYNE COLLEGE LEMO 3154454100 1419 SALT SPRINGS ROAD SYRACUSE NY 13214 Roger Stackpoole 3154454100 2012-04-12 true KPMG 8605223200 2010 2016-02-24 21:20:13Z Fred PPestelloPhDPresident 1419 Salt Springs Road Syracuse NY 13214 115056505 false X www.lemoyne.edu X 1946 NY THE COLLEGE IS A DIVERSE LEARNING COMMUNITY THAT STRIVES FOR ACADEMIC EXCELLENCE IN THE CATHOLIC AND JESUIT TRADITION THROUGH ITS COMPREHENSIVE PROGRAMS ROOTED IN THE LIBERAL ARTS AND SCIENCES. 37 35 1692 1415 4594 -6557 12277348 7634338 83665593 88391218 2640500 5391555 768246 766532 99351687 102183643 26872349 27880851 0 0 38827354 41356771 35000 17500 2087409 22153690 22674746 87888393 91929868 11463294 10253775 187449165 240371090 48544849 72619263 138904316 167751827 X THE COLLEGE IS A DIVERSE LEARNING COMMUNITY THAT STRIVES FOR ACADEMIC EXCELLENCE IN THE CATHOLIC AND JESUIT TRADITION THROUGH ITS COMPREHENSIVE PROGRAMS ROOTED IN THE LIBERAL ARTS AND SCIENCES. false false 53064259 27880851 74582196 SEE SCHEDULE O 6524222 SEE SCHEDULE O 17624625 14664930 SEE SCHEDULE O 77213106 true true false true false false true false true true true false true true true true false true false true false true true true false false false true true true false false false false false false false false false true true true false false false true false false false false true 4570 0 true 1692 true true true false false false false true true false false false false X 37 35 false false false false false false false true true false false true true true true false true true true false NY X ROGER W STACKPOOLE 3154454170 1419 SALT SPRINGS ROAD Syracuse NY 132141301 FRED P PESTELLO PHD 35.0 X X 425192 0 23275 REV CHIFFORD H AUTH JR 1.0 X 0 0 0 WALTER F BENSON JR 1.0 X 0 0 0 WILLIAM J BARRETT 1.0 X 0 0 0 THOMAS G BERKERY 1.0 X 0 0 0 JOHN T BOORMAN 1.0 X 0 0 0 JAMES R CARRICK 1.0 X 0 0 0 JOHN D COLLINS 1.0 X 0 0 0 JAMES B CONNORS 1.0 X 0 0 0 DEBORAH DIFINO 1.0 X 0 0 0 REV WILLIAM DOLAN JR 1.0 X 0 0 0 PAUL A DRESCHER 1.0 X 0 0 0 WILLIAM F EDWARDS 1.0 X 0 0 0 NOREEN R FALCONE 1.0 X 0 0 0 DENA C FEENEY 1.0 X 0 0 0 WILLIAM M FLYNN 1.0 X 0 0 0 HENRY W FUST 1.0 X 0 0 0 STEPHEN T HELMER 1.0 X 0 0 0 ELIZABETH K HICKS 1.0 X 0 0 0 REV FRANCIS G HILTON SJ 1.0 X 0 0 0 MICHAEL J HOLLAND 1.0 X 0 0 0 SHARON A KINSMAN SALMON 1.0 X 0 0 0 JAMES E JOSEPH 1.0 X 0 0 0 ABRAHAM M LACKMAN 1.0 X 0 0 0 JAMES J MALVASO 1.0 X 0 0 0 JOSEPH G MARINA 1.0 X 0 0 0 JOHN M MORPHY 1.0 X 0 0 0 JAMES T RYBICKI 1.0 X 0 0 0 REV RICHARD SALMI SJ 1.0 X 0 0 0 STEPHEN D SCROBE 1.0 X 0 0 0 SUSAN E STRATTON 1.0 X 0 0 0 ROBERT M TURNER 1.0 X 0 0 0 MARY ANN TYSZKO 1.0 X 0 0 0 FREDERICK M VALERINO SR 1.0 X 0 0 0 REV JEFFREY VON ARX SJ 1.0 X 0 0 0 THOMAS M WYNNE 1.0 X 0 0 0 REV MSGR J ROBERT YEAZEL 1.0 X 0 0 0 LINDA LEMURA PHD 35.0 X 177076 0 32755 ROGER W STACKPOOLE 35.0 X 185363 0 36307 MARTHA GRABOWSKI PHD 35.0 X 159567 0 33046 MARY K COLLINS PHD 35.0 X 131703 0 17049 DAVID L MOORE PHD 35.0 X 170325 0 26443 WILLIAM C RINAMAN PHD 35.0 X 146310 0 26031 WALLY J ELMER PHD 35.0 X 161280 0 26668 1556816 0 221574 25 false true false Robert H Law Inc 6883 Schyler Road EAST SYRACUSE NY 13057 Construction 4627361 Ashley McGraw Architects PC 500 South Salina Street SYRACUSE NY 13202 Architecural Service 1768228 Sodexho Inc Affiliates Le Moyne College SYRACUSE NY 13214 CAMPUS DINING 1570780 ANTHONY OLIVA INC PO BOX 400 EAST SYRACUSE NY 13057 CONSTRUCTION 1209301 EAGLE JANITORIAL PO BOX 282 SYRACUSE NY 13206 CUSTODIAL SERVICES 1010231 29 249638 2301692 5083008 139298 7634338 TUITION & FEES 73767388 73767388 INTERCOLL. ATHLETICS 188068 188068 ROOM & BOARD 14218052 14218052 CATERING SERVICE 41537 41537 BOOKSTORE 176173 176173 88391218 1974830 4594 1970236 0 0 16074396 3375 12660529 517 3413867 2858 3416725 3416725 122440 249638 211816 -89376 -89376 0 0 FEES AND ADMISSIONS 425030 425030 CONFERENCES 176864 176864 INDIRECT COST RECOVERY 63289 63289 190725 190725 855908 102183643 89247126 4594 5297585 0 27655949 27655949 224902 224902 0 796338 183712 612626 0 30444714 24888742 4482335 1073637 2252669 1741032 426475 85162 5639725 4414333 1021426 203966 2223325 1718353 420920 84052 0 178712 178712 117550 117550 91347 91347 17500 17500 161111 161111 0 678037 678037 1296661 1003106 231731 61824 754257 754257 0 0 2491056 1831066 394198 265792 0 0 852009 714025 125216 12768 0 4209356 3953547 228453 27356 410792 141962 268830 ROOM & BOARD 3145632 3145632 UTILITIES 2206618 1054779 1151839 FACILITIES MAINTENANCE 1721965 1063487 658478 CUSTODIAL SERVICES 1014452 604076 410376 EQUIPMENT RENTAL & MAINTENANCE 779317 727741 41091 10485 2565874 1468625 943729 153520 91929868 77213106 12629353 2087409 15048793 12861775 5863959 4034966 3075773 3162329 124959286 52778291 53763223 72180995 81776277 104248010 16049408 21120627 11871732 22762388 187449165 240371090 2255357 4188166 23967801 47932335 22321691 20498762 48544849 72619263 X 50860083 53922313 16088887 39022188 71955346 74807326 138904316 167751827 187449165 240371090 X 10253775 18593736 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 91347 false 91347 false Schedule C, PArt II-B, question 1g THE COLLEGE HIRES A LOBBYING FIRM TO OBTAIN FUNDING FOR THE COLLEGE THROUGH THE FEDERAL APPROPRIATIONS PROCESS. 60000 X X false 101746493 2904532 22602292 2164546 923721 124165050 83613889 7822895 12322161 1346957 665495 101746493 46741863 42263106 -3117760 1894032 379288 83613889 0.10180 0.60250 0.29570 false false 1362730 1362730 83397556 35998235 47399321 21340691 15442313 5898378 18858309 1337743 17520566 72180995 PARTNERSHIP INVESTMENTS 21120627 F 21120627 MISC ASSETS 2404611 DEPOSITS WITH DEBT TRUSTEES 20357777 22762388 0 ACCRUED LIABILITIES 5190495 DEPOSITS & ADVANCES RECEIVED 3337617 RESERVE FOR SELF INSURANCE 6400 DEPOSITS HELD IN CUSTODY OF OT 1172379 REFUNDABLE GOVERNMENT LOANS 2453153 POST RETIREMENT CARE 6926058 ASSET RETIREMENT OBLIGATIONS 1412660 20498762 102183643 91929868 10253775 16681861 1911875 18593736 28847511 118931480 16681861 18271 -3000 16697132 102234348 161111 -211816 -50705 102183643 90083969 18271 -1703059 -1684788 91768757 161111 161111 91929868 SCHEDULE D, PART III, LINE 4 The College owns a collection of rare historical books dating back to the Civil War period and a set of doors of African origin. As part of the College's exempt purpose, these items are made accessible for study by the students, faculty and staff through the College's library. SCHEDULE D, PART V, LINE 4 The intended uses of the College's endowment funds are to provide merit and need-based institutional financial aid to students, and support academic programs and other educational purposes in accordance with donor intentions for the use of funds. SCHEDULE D, PART X, LINE 2 THE COLLEGE GENERALLY DOES NOT PROVIDE FOR INCOME TAXES SINCE IT IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ASC 740, INCOME TAXES, PERMITS AN ENTITY TO RECOGNIZE THE BENEFITS OF AN UNCERTAIN TAX POSITION ONLY WHEN THE POSITION IS "MORE LIKELY THAN NOT" TO BE SUSTAINED IN THE EVENT OF AN EXAMINATION BY TAX AUTHORITIES. IN EVALUATING WHETHER A TAX POSITION HAS MET THE RECOGNITION THRESHOLD, THE COLLEGE MUST PRESUME THAT THE POSITION WILL BE EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. ASC 740 ALSO PROVIDES GUIDANCE ON THE RECOGNITION, MEASUREMENT, AND CLASSIFICATION OF TAX UNCERTAINTIES, ALONG WITH ANY RELATED INTEREST OR PENALTIES. TAX POSITIONS DEEMED TO MEET THE "MORE-LIKELY-THAN-NOT" THRESHOLD ARE RECORDED AS A TAX EXPENSE IN THE CURRENT YEAR. THE COLLEGE HAS ANALYZED ALL OPEN TAX YEARS, AS DEFINED BY THE STATUES OF LIMITATIONS, FOR ALL MAJOR JURISDICTIONS. OPEN TAX YEARS ARE THOSE THAT ARE OPEN FOR EXAM BY TAXING AUTHORITIES. MAJOR JURISDICTIONS FOR THE COLLEGE INCLUDE FEDERAL AND THE STATE OF NEW YORK. AS OF MAY 31, 2011, OPEN FEDERAL AND NEW YORK TAX YEARS FOR THE COLLEGE INCLUDE THE TAX YEARS ENDED MAY 31, 2008 THROUGH MAY 31, 2010. THE COLLEGE HAS NO EXAMINATION IN PROGRESS. THE COLLEGE BELIEVES IT HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS. SCHEDULE D, PART XI, LINE 8 Change in value of FIN 47 liability <$386,685> Change in fair value of interest rate swap <$360,505> Change in value of SFAS 158 postretirement care liability $2,670,379 Transfer of unrestricted gifts to permanently restricted <$3,000> Return of unspent private grant funds to grantors <$8,313> Rounding <$1> ------------ TOTAL <$1,911,875> SCHEDULE D, PART XII, LINE 2D TRANSFER OF UNRESTRICTED GIFTS TO PERMANENTLY RESTRICTED (3,000) SCHEDULE D, PART XII, LINE 4B Direct expenses related to fundraising activities <$211,816> SCHEDULE D, PART XIII, LINE 2D Direct expenses related to fundraising activities $211,816 Change in value of FIN 47 liability $386,685 Change in fair value of interest rate swap $360,505 Return of unspent private grant funds to grantors $8,313 Change in value of SFAS 158 postretirement care liability <$2,670,379> Rounding $1 ------------ TOTAL <$1,703,059> true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 SUCH POLICY IS CONTAINED IN THE COLLEGE CATALOG AND IS MADE AVAILABLE TO THE STUDENTS AND GENERAL PUBLIC. SCHEDULE E, LINE 6A LE MOYNE COLLEGE RECEIVES FEDERAL FINANCIAL AID UNDER THE PELL GRANT, SEOG AND COLLEGE WORK STUDY PROGRAMS, AS WELL AS THE ACADEMIC COMPETITIVENESS GRANT AND SMART GRANTS. PELL GRANTS ARE AWARDED BY THE FEDERAL AGENCY DIRECT TO EACH STUDENT. SEOG, COLLEGE WORK STUDY, THE ACADEMIC COMPETITIVENESS GRANT AND SMART GRANTS ARE AWARDED BY THE INSTITUTION BASED ON NEED AS DEFINED BY THE APPROPRIATE AGENCY. true East Asia and the Pacific Program Services STUDY ABROAD 26000 Europe (Including Iceland and Greenland) Program Services STUDY ABROAD 168977 Middle East and North Africa Program Services STUDY ABROAD 9250 Sub-Saharan Africa Program Services STUDY ABROAD 20675 224902 224902 ST FIN AID STUDY ABROAD East Asia/Pacific 4 26000 TUIT OFFSET ST FIN AID STUDY ABROAD Europe/Iceland/Greenland 24 168977 TUIT OFFSET ST FIN AID STUDY ABROAD Middle East/North Africa 1 9250 TUIT OFFSET ST FIN AID STUDY ABROAD Sub-Saharan Africa 3 20675 TUIT OFFSET true false true true false false SCHEDULE F, PART 1 Grants and assistance in furtherance of the institution's exempt programs are made to students in study abroad programs in accordance with established college procedures or are subject to conditions established by the institution's governing board designed to ensure that individuals receiving grants are adequately investigated to ensure that they are qualifying recipients. Such awards are made only to the extent of the cost of tuition. Further, students receiving scholarship grants are judged worthy by the institution's assessment on the basis of academic achievement, financial need, and other similar standards. X X X X X X X true HARVEST FRC INC CONSULTANT true 0 17500 0 0 17500 0 NY FOUNDER'S DAY 291685 211225 80460 165394 GOLF TOURN 41883 17678 24205 21108 1 38510 20735 17775 25314 372078 249638 122440 211816 211816 -89376 true Scholarships/grants applied to tuition and fees DC 2548 27655949 SCHEDULE I, PART 1, LINE 2 GRANTS AND ASSISTANCE IN FURTHERANCE OF THE INSTITUTION'S EXEMPT PROGRAMS ARE MADE IN ACCORDANCE WITH PROCEDURES OR ARE SUBJECT TO CONDITIONS ESTABLISHED BY THE INSTITUTION'S GOVERNING BOARD DESIGNED TO ENSURE THAT INDIVIDUALS RECEIVING GRANTS ARE ADEQUATELY INVESTIGATED TO ENSURE THAT THEY ARE QUALIFYING RECIPIENTS. STUDENTS RECEIVING SCHOLARSHIP GRANTS ARE JUDGED WORTHY BY THE INSTITUTION'S ASSESSMENT ON THE BASIS OF ACADEMIC ACHIEVEMENT, FINANCIAL NEED, AND OTHER SIMILAR STANDARDS. X true true X X X X X false false false false false false false false false FRED P PESTELLO PHD 306750 0 60000 0 58442 0 23275 0 2611 0 451078 0 0 0 LINDA LEMURA PHD 173176 0 0 0 3900 0 16874 0 17482 0 211432 0 0 0 ROGER W STACKPOOLE 181463 0 0 0 3900 0 17626 0 19295 0 222284 0 0 0 MARTHA GRABOWSKI PHD 159567 0 0 0 0 0 15665 0 18007 0 193239 0 0 0 DAVID L MOORE PHD 68586 0 0 0 101739 0 25774 0 1917 0 198016 0 0 0 WILLIAM C RINAMAN PHD 58223 0 0 0 88087 0 22315 0 3883 0 172508 0 0 0 WALLY J ELMER PHD 159330 0 0 0 1950 0 13699 0 13447 0 188426 0 0 0 SCHEDULE J, LINE 1B THE PRESIDENT OF THE COLLEGE IS PROVIDED A HOUSING ALLOWANCE THROUGH HIS EMPLOYMENT CONTRACT WHICH IS ADMINISTERED THROUGH PAYROLL AS CASH PAYMENT AND INCLUDED IN THE HIS FORM W-2. THE BOARD OF TRUSTEES OF THE COLLEGE APPROVED THE NATURE AND AMOUNT OF THIS HOUSING ALLOWANCE. DORMITORY AUTHORITY OF NY STATE 146000293 6499037P0 2009-01-22 19470000 CAMPUS-WIDE RENOVATION/REFUNDING false false false ONONDAGA CIVIC DEVELOPMENT CORP 800458240 682832AJ9 2010-07-15 25069329 CAMPUS-WIDE RENOVATION false false false 19470000 6683082 566040 9920273 2300605 2008 true false false true 25069329 2335360 418344 8647966 13667659 false false false true false false false false true 0.00411 0.00411 true false false false false true true false true true TD BANK 10. false false false false false false false false false false SCHEDULE K, PART I, COLUMN (F) THE SERIES 2009 BONDS ARE BEING USED FOR THE PURPOSE OF PROVIDING FUNDS WHICH, TOGETHER WITH OTHER AVAILABLE FUNDS, WILL BE USED TO (I) FINANCE CAMPUS-WIDE RENOVATIONS TO VARIOUS BUILDINGS AND OTHER RELATED CAPITAL IMPROVEMENTS, (II) REFUND IN FULL THE OUTSTANDING PRINCIPAL AMOUNT OF THE ONONDAGA COUNTY INDUSTRIAL DEVELOPMENT AGENCY CIVIC FACILITY REVENUE BONDS (LEMOYNE COLLEGE PROJECT), SERIES 2001A ISSUED ON DECEMBER 18, 2001 (THE "2001" BONDS) AND (III) PAY THE COSTS OF ISSUANCE OF THE SERIES 2009 BONDS. THE SERIES 2010 BONDS WILL BE USED PRIMARILY TO FUND THE EXPANSION AND RENOVATION OF THE EXISTING SCIENCE FACILITY. WILLIAM FLYNN PARTNER HARRIS BEACH PLLC 111342 LEGAL SERVICES false HARRIS BEACH PLLC LE MOYNE COLLEGE PAID HARRIS BEACH PLLC $111,342 DURING THE YEAR FOR LEGAL SERVICES. WILLIAM FLYNN IS A TRUSTEE OF LE MOYNE COLLEGE AND A MEMBER/PARTNER OF HARRIS BEACH PLLC. HARRIS BEACH PLLC DOES NOT SHARE IN THE REVENUE OF LE MOYNE COLLEGE. X 778 FMV AT CONTRIBUTION X 25 130325 FMV AT CONTRIBUTION X 1 4800 FMV AT CONTRIBUTION X BOT TRAVEL EXP. 1 3395 FMV AT CONTRIBUTION false true false FORM 990 PART III, LINE 4A LE MOYNE COLLEGE OFFERS UNDERGRADUATE AND GRADUATE, PROGRAMS TO APPROXIMATELY 3,075 FULL-TIME EQUIVALENTS IN NEARLY 40 AREAS OF STUDY. IN ADDITION TO INSTRUCTION OFFERED IN INDIVIDUAL ACADEMIC DISCIPLINES, ALL UNDERGRADUATE STUDENTS ENGAGE IN A CORE CURRICULUM WHICH SEEKS TO PROVIDE A FOUNDATION IN THE LIBERAL ARTS AND SCIENCES AND REFINE STUDENTS' CRITICAL THINKING AND COMMUNICATION SKILLS. WITHIN THE CORE CURRICULUM STUDENTS DEEPEN THEIR UNDERSTANDING OF THE DIVERSE WAYS IN WHICH WOMEN AND MEN THROUGHOUT HISTORY HAVE RESPONDED TO ENDURING QUESTIONS ABOUT MEANING AND ORDER IN THE PHYSICAL UNIVERSE, IN SOCIAL AND POLITICAL PROCESSES, AND IN HUMAN EXPERIENCE. EACH YEAR, UPWARDS OF 10% OF LE MOYNE STUDENTS ALSO TAKE PART IN THE COLLEGE'S STUDY ABROAD PROGRAM TO ENHANCE THEIR EDUCATIONAL EXPERIENCE, IMMERSE THEMSELVES IN A NEW WAY OF LIFE AND DEVELOP NEW PERSPECTIVES ON THE PEOPLE AND CULTURES OF OTHER LANDS. FROM 990 PART III, LINE 4B THE COLLEGE OFFERS SEVERAL PROGRAMS THROUGH ITS PUBLIC SERVICE FUNCTION TO ASSIST SOCIALLY- AND ECONOMICALLY-DISADVANTAGED HIGH SCHOOL STUDENTS IN SUCCESSFULLY COMPLETING THEIR SECONDARY EDUCATION AND PROVIDING AN OPPORTUNITY TO ENTER SOME FORM OF POST-SECONDARY EDUCATION. THESE PROGRAMS PROVIDE ADVISEMENT AND TUTORING EXPERIENCES, AS WELL AS OUTSIDE ENRICHMENT ACTIVITIES. THE COLLEGE ALSO OPERATES AN ACADEMIC SUPPORT CENTER OFFERING TUTORING AND STUDY GROUPS TO ASSIST STUDENTS IN THEIR COURSEWORK, TO PROVIDE INDIVIDUAL CONSULTATIONS TO IMPROVE STUDENTS' LEARNING STRATEGIES AND STUDY SKILLS, TO PROVIDE SUPPORT AND COUNSELING FOR STUDENTS ON ACADEMIC PROBATION, AND TO ADMINISTER ACCOMMODATIONS FOR STUDENTS WITH LEARNING AND OTHER DISABILITIES. IN ADDITION TO THE ACADEMIC SUPPORT CENTER, THE NOREEN REALE FALCONE LIBRARY SUPPORTS THE EDUCATIONAL GOALS OF LE MOYNE COLLEGE THROUGH A PROCESS OF CONTINUOUS REVIEW AND IMPROVEMENT OF COLLECTIONS, INSTRUCTIONAL PROGRAMS, TECHNOLOGY, AND INFORMATION SERVICES. THE LIBRARY HOUSES NEARLY 220,000 BOOKS, 10,000 E-BOOKS, AND 50,000 PRINT AND ELECTRONIC PERIODICAL SUBSCRIPTIONS AMONG ITS VAST COLLECTIONS. IN ADDITION TO IN-HOUSE COLLECTIONS, ACCESS IS PROVIDED TO OVER 125 DATABASES OFFERING A VARIETY OF RESEARCH MATERIALS. FROM 990 PART III, LINE 4C IN KEEPING WITH THE COLLEGE'S MISSION AND JESUIT TRADITION OF EDUCATING THE WHOLE PERSON, LE MOYNE OFFERS A VARIETY OF STUDENT SERVICES TO MEET STUDENT NEEDS OUTSIDE THE CLASSROOM. THESE SERVICES ENHANCE THE QUALITY OF STUDENT LIFE AND FOSTER STUDENT SOCIAL DEVELOPMENT. ACTIVITIES AND SERVICES REVOLVE AROUND KEY AREAS INCLUDING HOUSING AND FOOD SERVICE, PERSONAL COUNSELING, HEALTH SERVICES, SERVICE LEARNING, CAREER PLANNING AND PLACEMENT, AND INTERCOLLEGIATE ATHLETICS. IN PARTICULAR, CAMPUS MINISTRY OFFERS A VARIETY OF RETREAT AND ALTERNATIVE BREAK PROGRAMS TO STUDENTS LOOKING TO ENGAGE IN SPIRITUAL GROWTH AND ANSWER THE CALL TO BE LEADERS IN SERVING THE NEEDS OF OTHERS, AS WELL AS OPPORTUNITIES TO TAKE PART IN LITURGICAL MINISTRIES. THE OFFICE OF SERVICE LEARNING INTEGRATES COMMUNITY SERVICE OPPORTUNITIES WITH ACADEMIC COURSEWORK IN RECOGNITION OF THE SOCIAL JUSTICE COMPONENT OF A JESUIT EDUCATION. FINALLY, THE OFFICE OF CAREER SERVICES OFFERS SEMINARS AND WORKSHOPS ON A VARIETY OF TOPICS INCLUDING RESUME WRITING, INTERVIEWING, AND GRADUATE-SCHOOL PLANNING, ALONG WITH RECRUITING PROGRAMS FEATURING EMPLOYERS FROM A VARIETY OF INDUSTRIES. FROM 990, PART VI, SECTION A, LINE 11B THE FORM 990 IS PREPARED INTERNALLY UNDER THE REVIEW OF THE VICE PRESIDENT OF FINANCE, ADMINISTRATION AND TREASURER. THE COMPLETED FORM IS DISTRIBUTED TO THE FINANCE COMMITTEE TO REVIEW WITH MANAGEMENT. THE OFFICER/EMPLOYEE COMPENSATION DISCLOSURES ARE REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. AFTER THE FINANCE COMMITTEE REVIEWS THE FORM 990, THE COMPLETED FORM IS DISTRIBUTED TO THE BOARD OF TRUSTEES PRIOR TO FILING THE FORM WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PRIOR TO THE BEGINNING OF EACH ACADEMIC YEAR EACH VICE PRESIDENT RECEIVES A LIST OF ADMINISTRATIVE-LEVEL AND EXECUTIVE EMPLOYEES IN HIS OR HER DIVISION WHO RECEIVED A CONFLICT OF INTEREST FORM IN THE PRIOR YEAR. THE VICE PRESIDENTS REVIEW THE LISTS FOR THEIR RESPECTIVE DIVISION FOR COMPLETENESS AND ACCURACY, MAKING ANY ADJUSTMENTS NECESSARY. EACH IDENTIFIED EMPLOYEE RECEIVES A CONFLICT OF INTEREST FORM TO COMPLETE, AS WELL AS A COPY OF THE CONFLICT OF INTEREST POLICY. THE EMPLOYEE LISTINGS AND COMPLETED FORMS ARE KEPT IN A CONFIDENTIAL FILE IN THE PRESIDENT'S OFFICE. REGULAR FOLLOW-UP WITH EMPLOYEES OCCURS DURING THE YEAR TO ENSURE ALL CONFLICT OF INTEREST FORMS ARE RECEIVED. IN ADDITION TO ADMINISTRATIVE-LEVEL AND EXECUTIVE EMPLOYEES, ALL BOARD OF TRUSTEES MEMBERS RECEIVE A CONFLICT OF INTEREST FORM TO COMPLETE AND A COPY OF THE POLICY. REGULAR FOLLOW UP OCCURS DURING THE YEAR TO ENSURE ALL CONFLICT OF INTEREST FORMS ARE RECEIVED. FORM 990 PART VI, SECTION B, LINE 15B THE COMPENSATION PLANS OF THE PRESIDENT AND OTHER OFFICERS ARE ESTABLISHED WITH THE ASSISTANCE OF AN INDEPENDENT COMPENSATION CONSULTANT TO OBTAIN AN OBJECTIVE THIRD PARTY ASSESSMENT OF THE TOTAL COMPENSATION PLANS TO ENSURE THE COMPONENTS AND TOTAL PLANS ARE REASONABLE, CUSTOMARY AND WITHIN MARKET. THE INDEPENDENT CONSULTANT PROVIDES EXECUTIVE COMPENSATION ASSESSMENT AND MARKET COMPARISON SERVICES TO A NUMBER OF COLLEGES AND UNIVERSITIES. AS SUCH, THEY HAVE INFORMATION NOT OTHERWISE AVAILABLE FROM PUBLIC SOURCES ABOUT EXECUTIVES' TOTAL COMPENSATION ARRANGEMENTS AT COMPARABLE INSTITUTIONS. THE CONSULTANT PREPARES COMPARATIVE COMPENSATION DATA, INCLUDING OVERALL MARKET FACTORS DETERMINED TO IMPACT COMPENSATION. THIS INFORMATION IS PRESENTED TO THE EXECUTIVE COMMITTEE OF THE COLLEGE'S BOARD OF TRUSTEES FOR REVIEW AND FINAL DETERMINATION. THE COMPENSATION IS FORMALLY INCORPORATED INTO EACH INDIVIDUAL'S EMPLOYMENT CONTRACT. FORM 990 PART VI, SECTION C, LINE 19 HARD COPIES OF THE COLLEGE'S FINANCIAL STATEMENTS AND FORM 990 ARE KEPT ON FILE FOR PUBLIC REVIEW. IN ADDITION, THE COLLEGE'S FORM 990 IS AVAILABLE ON THE WEBSITE OF GUIDESTAR USA, INC. AT WWW.GUIDESTAR.ORG. FORM 990, PART XI, LINE 5 Net unrealized gains (losses) on investments...............$16,681,861 Change in value of FIN 47 liability.........................<$386,685> Change in fair value of interest rate swap..................<$360,505> Change in value of SFAS 158 postretirement care liability...$2,670,379 Transfer of unrestricted gifts to permanently restricted......<$3,000> Return of unspent private grant funds to grantors.............<$8,313> Rounding..........................................................<$1> ----------- TOTAL $18,593,736 TB Gordon CRUT 1419 salt springs road syracuse NY 13214 136948882 investments NY na trust 0 10273 0.53849 T GRANT CRAT 1419 salt springs road syracuse NY 13214 166469161 investments NY na trust 0 232667 0.97070