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      <FormersListed>true</FormersListed>
      <TotalCompGT150K>true</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
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          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>70 WEST 36TH STREET</AddressLine1>
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            <State>NY</State>
            <ZIPCode>10018</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>MAINTENANCE</DescriptionOfServices>
        <Compensation>466005</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>CREATIVE PARTNERS</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>1 STAMFORD LANDING</AddressLine1>
            <City>STAMFORD</City>
            <State>CT</State>
            <ZIPCode>06902</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>ADVERTISING</DescriptionOfServices>
        <Compensation>787264</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>2</NumberOfContractorsGT100K>
      <GovernmentGrants>802825</GovernmentGrants>
      <AllOtherContributions>402015</AllOtherContributions>
      <TotalContributions>1204840</TotalContributions>
      <ProgramServiceRevenue>
        <Description>TUITION and fees</Description>
        <TotalRevenueColumn>27365116</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>27365116</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>27365116</TotalProgramServiceRevenue>
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        <ExclusionAmount>252433</ExclusionAmount>
      </InvestmentIncome>
      <IncomeFromInvestBondProceeds>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </IncomeFromInvestBondProceeds>
      <RoyaltiesRevenue>
        <TotalRevenueColumn>0</TotalRevenueColumn>
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      <GrossRents>
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      </GrossRents>
      <RentalIncomeOrLoss>
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      </RentalIncomeOrLoss>
      <NetRentalIncomeOrLoss>
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        <ExclusionAmount>514250</ExclusionAmount>
      </NetRentalIncomeOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetGainOrLossInvestments>
      <GrossIncomeFundraisingEvents>106740</GrossIncomeFundraisingEvents>
      <FundraisingDirectExpenses>17218</FundraisingDirectExpenses>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>89522</TotalRevenueColumn>
      </NetIncomeFromFundraisingEvents>
      <NetIncomeFromGaming>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeFromGaming>
      <NetIncomeOrLoss>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeOrLoss>
      <OtherRevenueMisc>
        <Description>NON-CREDIT FEES</Description>
        <TotalRevenueColumn>63910</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>63910</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <OtherRevenueMisc>
        <Description>BAD DEBT RECOVERY</Description>
        <TotalRevenueColumn>257241</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>257241</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>321151</TotalOtherRevenue>
      <TotalRevenue>
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        <RelatedOrExemptFunctionIncome>27686267</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>766683</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>0</Total>
      </GrantsToDomesticOrgs>
      <GrantsToDomesticIndividuals>
        <Total>2880228</Total>
        <ProgramServices>2880228</ProgramServices>
      </GrantsToDomesticIndividuals>
      <ForeignGrants>
        <Total>0</Total>
      </ForeignGrants>
      <BenefitsToMembers>
        <Total>0</Total>
      </BenefitsToMembers>
      <CompCurrentOfficersDirectors>
        <Total>758261</Total>
        <ProgramServices>614191</ProgramServices>
        <ManagementAndGeneral>136487</ManagementAndGeneral>
        <Fundraising>7583</Fundraising>
      </CompCurrentOfficersDirectors>
      <CompDisqualPersons>
        <Total>0</Total>
      </CompDisqualPersons>
      <OtherSalariesAndWages>
        <Total>8927293</Total>
        <ProgramServices>7035809</ProgramServices>
        <ManagementAndGeneral>1737160</ManagementAndGeneral>
        <Fundraising>154324</Fundraising>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>352725</Total>
        <ManagementAndGeneral>352725</ManagementAndGeneral>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>1683180</Total>
        <ProgramServices>1645169</ProgramServices>
        <Fundraising>38011</Fundraising>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>163330</Total>
        <ManagementAndGeneral>163330</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>0</Total>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>80306</Total>
        <ManagementAndGeneral>80306</ManagementAndGeneral>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>76942</Total>
        <ManagementAndGeneral>76942</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>84000</Total>
        <ManagementAndGeneral>84000</ManagementAndGeneral>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising>
        <Total>46726</Total>
        <Fundraising>46726</Fundraising>
      </FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
        <Total>0</Total>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>51468</Total>
        <ManagementAndGeneral>51468</ManagementAndGeneral>
      </FeesForServicesOther>
      <Advertising>
        <Total>1850363</Total>
        <ProgramServices>1797178</ProgramServices>
        <ManagementAndGeneral>53185</ManagementAndGeneral>
      </Advertising>
      <OfficeExpenses>
        <Total>726257</Total>
        <ProgramServices>211799</ProgramServices>
        <ManagementAndGeneral>511240</ManagementAndGeneral>
        <Fundraising>3218</Fundraising>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>35834</Total>
        <ProgramServices>9</ProgramServices>
        <ManagementAndGeneral>35825</ManagementAndGeneral>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
      </Royalties>
      <Occupancy>
        <Total>4434060</Total>
        <ProgramServices>3677849</ProgramServices>
        <ManagementAndGeneral>706799</ManagementAndGeneral>
        <Fundraising>49412</Fundraising>
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      <Travel>
        <Total>416188</Total>
        <ProgramServices>414819</ProgramServices>
        <ManagementAndGeneral>953</ManagementAndGeneral>
        <Fundraising>416</Fundraising>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>88309</Total>
        <ProgramServices>58302</ProgramServices>
        <ManagementAndGeneral>28662</ManagementAndGeneral>
        <Fundraising>1345</Fundraising>
      </ConferencesMeetings>
      <Interest>
        <Total>33601</Total>
        <ManagementAndGeneral>33601</ManagementAndGeneral>
      </Interest>
      <PaymentsToAffiliates>
        <Total>0</Total>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>618154</Total>
        <ProgramServices>513067</ProgramServices>
        <ManagementAndGeneral>98905</ManagementAndGeneral>
        <Fundraising>6182</Fundraising>
      </DepreciationDepletion>
      <Insurance>
        <Total>163829</Total>
        <ManagementAndGeneral>163829</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>PROFESSIONAL AND CONSULTING</Description>
        <Total>829465</Total>
        <ProgramServices>392764</ProgramServices>
        <ManagementAndGeneral>392324</ManagementAndGeneral>
        <Fundraising>44377</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>EQUIP RENTAL AND MAINTENANCE</Description>
        <Total>171160</Total>
        <ProgramServices>104463</ProgramServices>
        <ManagementAndGeneral>66292</ManagementAndGeneral>
        <Fundraising>405</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>debt service</Description>
        <Total>261170</Total>
        <ProgramServices>216771</ProgramServices>
        <ManagementAndGeneral>41787</ManagementAndGeneral>
        <Fundraising>2612</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>COMPUTER SERVICE AND SOFTWARE</Description>
        <Total>760246</Total>
        <ProgramServices>113681</ProgramServices>
        <ManagementAndGeneral>646565</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BAD DEBT EXPENSE</Description>
        <Total>1070990</Total>
        <ManagementAndGeneral>1070990</ManagementAndGeneral>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>443206</Total>
        <ProgramServices>191313</ProgramServices>
        <ManagementAndGeneral>220102</ManagementAndGeneral>
        <Fundraising>31791</Fundraising>
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      <TotalFunctionalExpenses>
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        <ProgramServices>19867412</ProgramServices>
        <ManagementAndGeneral>6753477</ManagementAndGeneral>
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      <InventoriesForSaleOrUse>
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      <LandBuildingsEquipmentBasis>13567596</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>9323750</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
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      <InvestmentsPubTradedSecurities>
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      <InvestmentsOtherSecurities>
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      <InvestmentsProgramRelated>
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      <IntangibleAssets>
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      </IntangibleAssets>
      <OtherAssetsTotal>
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      <TotalAssets>
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      <AccountsPayableAccruedExpenses>
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      <TaxExemptBondLiabilities>
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      <MortNotesPyblSecuredInvestProp>
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      <OtherLiabilities>
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      <TotalLiabilities>
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        <EOY>10504450</EOY>
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      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
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      <TemporarilyRestrictedNetAssets>
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      <PermanentlyRestrictedNetAssets>
        <BOY>416087</BOY>
        <EOY>679387</EOY>
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      <TotalNetAssetsFundBalances>
        <BOY>16101518</BOY>
        <EOY>19124173</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>26820661</BOY>
        <EOY>29628623</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>2740021</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>282634</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>true</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>true</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="11000144" softwareVersion="2011v1.2">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="11000144" softwareVersion="2011v1.2">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
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        <NameOf527Organization>
          <BusinessNameLine1>MARSH WASSERMAN AND MCHUGH LLC</BusinessNameLine1>
        </NameOf527Organization>
        <AddressUS>
          <AddressLine1>677 BROADWAY</AddressLine1>
          <City>ALBANY</City>
          <State>NY</State>
          <ZIPCode>12207</ZIPCode>
        </AddressUS>
      </Sec527PolOrgs>
      <Volunteers>false</Volunteers>
      <PaidStaffOrManagement>false</PaidStaffOrManagement>
      <MediaAdvertisements>false</MediaAdvertisements>
      <MailingsMembers>false</MailingsMembers>
      <PublicationsOrBroadcast>false</PublicationsOrBroadcast>
      <GrantsOtherOrganizations>false</GrantsOtherOrganizations>
      <DirectContactLegislators>false</DirectContactLegislators>
      <RalliesDemonstrations>false</RalliesDemonstrations>
      <OtherActivities>true</OtherActivities>
      <OtherActivitiesAmount>84000</OtherActivitiesAmount>
      <TotalLobbyingExpendituresIIB>84000</TotalLobbyingExpendituresIIB>
      <NotDescribedIn501c3>false</NotDescribedIn501c3>
      <Form4720Filed4912Tax>false</Form4720Filed4912Tax>
      <Form990ScheduleCPartIV>
        <Identifier>Part II-B, Line 1i</Identifier>
        <ReturnReference>Part II-B, Line 1i - Other Activities Description</ReturnReference>
        <Explanation>THE COLLEGE RETAINS A LOBBYING FIRM TO ASSIST IN OBTAINING CITY, STATE AND FEDERAL FUNDING APPROPRIATIONS FOR THE COLLEGE.</Explanation>
      </Form990ScheduleCPartIV>
    </IRS990ScheduleC>
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        <Contributions>263300</Contributions>
        <InvestmentEarningsOrLosses>11503</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>11503</GrantsOrScholarships>
        <EndOfYearBalance>679387</EndOfYearBalance>
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        <InvestmentEarningsOrLosses>11503</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>11503</GrantsOrScholarships>
        <EndOfYearBalance>416087</EndOfYearBalance>
      </CurrentYearMinus1Year>
      <CurrentYearMinus2Years>
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        <InvestmentEarningsOrLosses>4160</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>4160</GrantsOrScholarships>
        <EndOfYearBalance>416087</EndOfYearBalance>
      </CurrentYearMinus2Years>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>9418393</OtherCostOrOtherBasis>
        <Depreciation>5662051</Depreciation>
        <BookValue>3756342</BookValue>
      </LeaseholdImprovements>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>4149203</OtherCostOrOtherBasis>
        <Depreciation>3661699</Depreciation>
        <BookValue>487504</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>4243846</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>DUE TO STUDENTS</Description>
        <Amount>552421</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>DEFERRED RENT</Description>
        <Amount>4295814</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>4848235</TotalOfAmounts>
      <TotalRevenue>29747312</TotalRevenue>
      <TotalExpenses>27007291</TotalExpenses>
      <ExcessOrDeficitForYear>2740021</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>282634</NetUnrealizedGLOnInvestments>
      <TotalAdjustments>282634</TotalAdjustments>
      <ExcessOrDeficitPerFS>3022655</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>27166936</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>282634</NetUnrealizedGainsInvestments>
      <OtherRevenues>17218</OtherRevenues>
      <RevenueNotRptdF990>299852</RevenueNotRptdF990>
      <RevenueSubtotal>26867084</RevenueSubtotal>
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      <RevenueNotRptdOnFinStmt>2880228</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>29747312</TotalRevenuePerForm990>
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        <Identifier>Part X</Identifier>
        <ReturnReference>Part X : FIN48 Footnote</ReturnReference>
        <Explanation>The College has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. Periods ending December 31, 2008 and subsequent remain subject to examination by the applicable taxing authorities.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
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        <ReturnReference>Part XIII, Line 4b: Other revenue amounts included on 990 but not included in F/S</ReturnReference>
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        <ReturnReference>Part XIII, Line 2d: Other expenses and losses per audited F/S</ReturnReference>
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      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
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      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
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        <ReturnReference>Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990</ReturnReference>
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    </IRS990ScheduleD>
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      <PolicyPublViaBroadcastMedia>true</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>true</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
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      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
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      <DiscriminateRaceEmplmnFaculty>false</DiscriminateRaceEmplmnFaculty>
      <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>Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized</Identifier>
        <Explanation>METROPOLITAN COLLEGE OF NEW YORK HAS PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH NEWSPAPERS DURING THE PERIOD OF SOLICITATION IN A WAY THAT MAKES THE POLICY KNOWN TO ALL PARTS OF THE GENERAL COMMUNITY IT SERVES.</Explanation>
      </Form990ScheduleEPartII>
      <Form990ScheduleEPartII>
        <Identifier>Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency</Identifier>
        <Explanation>THE COLLEGE RECEIVES TITLE IV STUDENT FINANCIAL ASSISTANCE THROUGH PROGRAMS ADMINISTERED BY THE U.S. DEPARTMENT OF EDUCATION. IN ADDITION, THE COLLEGE ALSO RECEIVES FUNDING THROUGH THE U.S. DEPARTMENT OF LABOR EMPLOYMENT AND TRAINING ADMINISTRATION FOR THE WELFARE TO CAREERS PROJECT.</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="11000144" softwareVersion="2011v1.2">
      <MailSolicitations>X</MailSolicitations>
      <AgreementRefFundraising>true</AgreementRefFundraising>
      <FundraiserActivityInformation>
        <NameOfIndividual>Roger Martin</NameOfIndividual>
        <Activity>Consulting</Activity>
        <FundraiserControlOfFunds>false</FundraiserControlOfFunds>
        <GrossReceipts>8700</GrossReceipts>
        <AmountRetainedByContractor>46726</AmountRetainedByContractor>
      </FundraiserActivityInformation>
      <TotalGrossReceipts>8700</TotalGrossReceipts>
      <TotalRetainedByContractors>46726</TotalRetainedByContractors>
      <EventsInformation>
        <NameOfEvent1>Networking</NameOfEvent1>
        <GrossReceiptsEvent1>106740</GrossReceiptsEvent1>
        <GrossRevenueEvent1>106740</GrossRevenueEvent1>
        <OtherDirectExpensesEvent1>17218</OtherDirectExpensesEvent1>
        <GrossReceiptsTotal>106740</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>106740</GrossRevenueTotalEvents>
        <OtherDirectExpensesTotalEvents>17218</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>17218</DirectExpenseSummaryEvents>
        <NetIncomeSummary>89522</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="IRS990ScheduleI" softwareId="11000144" softwareVersion="2011v1.2">
      <RecordsMaintained>true</RecordsMaintained>
      <NoGrantMoreThan5000>X</NoGrantMoreThan5000>
      <TotalNbrOf501C3AndGovtGrants>0</TotalNbrOf501C3AndGovtGrants>
      <TotalNbrOfOtherOrganizations>0</TotalNbrOfOtherOrganizations>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>Student Aid</TypeOfGrant>
        <NumberOfRecipients>1186</NumberOfRecipients>
        <AmountOfCashGrant>88187</AmountOfCashGrant>
        <AmountOfNonCashAssistance>2792041</AmountOfNonCashAssistance>
        <MethodOfValuation>cost</MethodOfValuation>
        <DescriptionOfNonCashAssistance>institutional aid</DescriptionOfNonCashAssistance>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIV>
        <Identifier>Grantmaker's Description of How Grants are Used</Identifier>
        <Explanation>Student aid is based on academic achievement, financial need and other similar standards. The College evaluates student eligibility at the end of each semester for the following term and also before disbursement of financial aid.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ" softwareId="11000144" softwareVersion="2011v1.2">
      <HousingAllowanceOrResidence>X</HousingAllowanceOrResidence>
      <ClubDuesOrFees>X</ClubDuesOrFees>
      <WrittenPolicyReTAndEExpenses>true</WrittenPolicyReTAndEExpenses>
      <SubstantiationRequired>true</SubstantiationRequired>
      <WrittenEmploymentContract>X</WrittenEmploymentContract>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>false</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>
      <RebuttablePresumptionProcedure>false</RebuttablePresumptionProcedure>
      <Form990ScheduleJPartII>
        <NamePerson>VINTON THOMPSON</NamePerson>
        <BaseCompensationFilingOrg>294135</BaseCompensationFilingOrg>
        <OtherCompensationFilingOrg>25803</OtherCompensationFilingOrg>
        <NontaxableBenefitsFilingOrg>21725</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>341663</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Vincent Massaro</NamePerson>
        <BaseCompensationFilingOrg>224315</BaseCompensationFilingOrg>
        <NontaxableBenefitsFilingOrg>18234</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>242549</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>tilokie depoo</NamePerson>
        <BaseCompensationFilingOrg>136527</BaseCompensationFilingOrg>
        <NontaxableBenefitsFilingOrg>13845</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>150372</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Collette Garrity</NamePerson>
        <BaseCompensationFilingOrg>91956</BaseCompensationFilingOrg>
        <NontaxableBenefitsFilingOrg>8692</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>100648</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <Identifier>Sch J, Part I, Line 1a</Identifier>
        <ReturnReference>Part I, Line 1a: Relevant information in regards to selections on 1a.</ReturnReference>
        <Explanation>the college pays social club dues for the president in furtherance of his employment duties.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="IRS990ScheduleK.1" softwareId="11000144" softwareVersion="2011v1.2">
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>NEW YORK CITY IDA</BusinessNameLine1>
        </IssuerName>
        <DateIssued>2005-06-24</DateIssued>
        <IssuePrice>5685000</IssuePrice>
        <DescriptionOfPurpose>IMPROVEMENTS AND EQUIPMENT</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
        <PoolFinancing>false</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <TotalProceeds>5685000</TotalProceeds>
        <AmountInReserveFund>640016</AmountInReserveFund>
        <CapitalExpenditures>5044984</CapitalExpenditures>
        <CurrentRefunding>false</CurrentRefunding>
        <AdvanceRefunding>false</AdvanceRefunding>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <FedTaxRequirementsCompliance>X</FedTaxRequirementsCompliance>
    </IRS990ScheduleK>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="11000144" softwareVersion="2011v1.2">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 19</Identifier>
        <ReturnReference>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</ReturnReference>
        <Explanation>THE PUBLIC MAY REQUEST TO SEE GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AT THE ADMINISTRATIVE OFFICES OR VIEW THEM ON GUIDESTAR'S WEBSITE. THE COLLEGE HAS PLANS TO MAKE SELECT DOCUMENTS AVAILABLE IN THE FUTURE ON THEIR WEBSITE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 15b</Identifier>
        <ReturnReference>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</ReturnReference>
        <Explanation>THE BOARD OF TRUSTEES IS RESPONSIBLE FOR REVIEWING THE COMPENSATION OF COLLEGE OFFICERS AND KEY EMPLOYEES WHO ARE IN A POSITION TO EXERCISE SUBSTANTIAL INFLUENCE OVER THE AFFAIRS OF THE COLLEGE, OR OTHERWISE DEFINED AS A DISQUALIFIED PERSON UNDER IRS CODE SECTION 4958(F)(1) ("DISQUALIFIED PERSONS"). AS PART OF THIS REVIEW, THE BOARD SHALL REVIEW COMPARABILITY DATA OF COMPENSATION PAID AT OTHER APPROPRIATE INSTITUTIONS FOR FUNCTIONALLY COMPARABLE SITUATIONS, USING PROCEDURES SET FORTH IN IRS CODE SECTION 4958. THIS PROCESS SHALL BE DOCUMENTED CONTEMPORANEOUSLY AND RECORDED IN BOARD MINUTES WITHIN 60 DAYS AFTER THE COMPENSATION DECISION, AND THE MINUTES APPROVED BY THE BOARD WITHIN A REASONABLE TIME THEREAFTER. COMPENSATION SHALL BE REVIEWED (1) PRIOR TO AWARDING AN EMPLOYMENT CONTRACT TO A DISQUALIFIED PERSON, EXCEPT FOR THE INITIAL CONTRACT, (2) WITHIN SIX MONTHS OF HIRING A DISQUALIFIED PERSON ON A NON-CONTRACT BASIS, AND (3) PRIOR TO AWARDING ANY INCREASE IN COMPENSATION TO A DISQUALIFIED PERSON OTHER THAN INCREASES SET FORTH BY CONTRACT, OR REGULAR COMPENSATION INCREASES AWARDED TO ALL EMPLOYEES GENERALLY, PROVIDED THAT SUCH INCREASES ARE LESS THAN 4% ANNUALLY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 12c</Identifier>
        <ReturnReference>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</ReturnReference>
        <Explanation>THE POLICY IS NOT UPDATED ANNUALLY, BUT THE POLICY CALLS FOR MEMBERS TO SUBMIT AN ANNUAL CERTIFICATION THAT EITHER THEY HAVE NO CONFLICTS Of INTEREST, OR DISCLOSING SUCH CONFLICTS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11</Identifier>
        <ReturnReference>Form 990, Part VI, Line 11: Form 990 Review Process</ReturnReference>
        <Explanation>THE FORM 990 IS REVIEWED BY MANAGEMENT AND IS THEN DISTRIBUTED TO THE BOARD FOR THEIR REVIEW. ANY COMMENTS OR QUESTIONS ARE PRESENTED TO MANAGEMENT WHICH COMMUNICATES THE ISSUE DIRECTLY TO THE PREPARER.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 4</Identifier>
        <ReturnReference>Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents</ReturnReference>
        <Explanation>The bylaws were changed to eliminate the Committee of Trustees and transfer the duties previously assigned to that Committee to the Executive Committee.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part III, Line 4d</Identifier>
        <ReturnReference>Form 990, Part III, Line 4d : Other Program Services Description</ReturnReference>
        <Explanation>OTHER PROGRAM SERVICES 4: student aid is awarded based on academic achievement, financial need and other similar standards. The College evaluates student eligibility at the end of each semester for the following term and also before disbursement of financial aid.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>