2026-05-15T18:50:26-05:00 2025-06-30 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 300 TICE BOULEVARD SUITE 315 WOODCLIFF LAKE NJ 07677 990 2024-07-01 221821292 ESSEX COUNTY COLLEGE BOAR 9738774462 303 UNIVERSITY AVENUE NEWARK NJ 07102 KETAN N GANDHI SENIOR COMPTROLLER/ CFO 9738774462 2026-05-15 1 1 GARRETT M HIGGINS P00543209 2017129800 2026-05-10 2024 2025-03-06 01:10:19Z DR AUGUSTINE BOAKYE 303 UNIVERSITY AVENUE NEWARK NJ 07102 106058228 0 X WWW.ESSEX.EDU X 1966 NJ SERVES THE DYNAMIC NEEDS OF DIVERSE CONSTITUENCIES THROUGH COMPREHENSIVE EDUCATIONAL PROGRAMS 9 9 1175 9 0 0 68616832 66607116 32177006 35706405 1319813 1435493 1683346 2263989 103796997 106013003 28725094 33042034 0 0 46612747 51132545 0 0 0 19698330 19548490 95036171 103723069 8760826 2289934 229522048 230712991 68204509 61553916 161317539 169159075 X ESSEX COUNTY COLLEGE (THE COLLEGE) IS AN OPEN ACCESS COMMUNITY COLLEGE THAT SERVES THE DIVERSE NEEDS OF STUDENTS THROUGH COMPREHENSIVE EDUCATION PROGRAMS, TRAINING, AND CONTINUING EDUCATION. THE COLLEGE IS DEDICATED TO ACADEMIC EXCELLENCE AND THE SUCCESS OF ITS STUDENTS. 0 0 28703290 28703290 0 SCHOLARSHIP AND FELLOWSHIPS - THE COLLEGE PARTICIPATES IN FEDERAL AND STATE FUNDED PROGRAMS. APPROXIMATELY 60% OF THE UNDUPLICATED STUDENT ENROLLMENT RECEIVED STUDENT AID ASSISTANCE DURING FISCAL YEAR 2025. DURING FISCAL YEAR 2025, THE COLLEGE EXPENDED STUDENT ASSISTANCE IN THE FORM OF NEW JERSEY TUITION AID GRANT (TAG) AND EDUCATION OPPORTUNITY FUND (EOF) PROGRAMS IN THE AMOUNTS OF $4,590,471 AND $1,492,536, RESPECTIVELY, AND OTHER NEW JERSEY STUDENT ASSISTANCE GRANTS OF $1,525,127, FOR A GRAND TOTAL OF $7,608,134. THE COLLEGE ALSO EXPENDED STUDENT ASSISTANCE FROM THE U.S. DEPARTMENT OF EDUCATION FOR PELL GRANTS OF $20,749,764, SUPPLEMENTAL EDUCATIONAL OPPORTUNITY (SEOG) GRANTS OF $360,000, FEDERAL WORK STUDY OF $419,427, AND OTHER VARIOUS GRANTS MAKE A GRAND TOTAL OF $33,042,034. 23034689 4338744 33666829 INSTITUTIONAL SUPPORT - THIS PROGRAM IS TO SUPPORT THE INSTITUTION. THROUGH THIS PROGRAM THE COLLEGE CAN TRACK AND MANAGE ITS ADMINISTRATIVE EXPENSES. MOST OF THE ADMINISTRATIVE EMPLOYEE WAGES AND BENEFITS AS WELL AS OTHER OPERATING EXPENSES ARE CHARGED TO THIS PROGRAM. IN FISCAL YEAR 2025 THIS PROGRAM REPRESENTED 23% OF THE COLLEGE TOTAL OPERATING EXPENSES. 9920790 0 289152 STUDENT SERVICES - THE COLLEGE PROVIDES SERVICES TO STUDENTS WHICH INCLUDE ENROLLMENT, AND STUDENT AFFAIRS. ENROLLMENT SERVICES PROVIDED AT THE COLLEGE ARE STUDENT WELCOME CENTER, ADMISSIONS, TRANSCRIPT EVALUATIONS, REGISTRATION, COUNSELING, ADD/DROP, CLASS WITHDRAWAL, GRADES POSTING, TRANSCRIPTS ISSUANCE, COUNTY CHARGEBACKS ISSUANCE, ENROLLMENT AND DEGREE VERIFICATION, VETERANS CERTIFICATIONS, STUDENT RECORD CHANGES, DEGREE AUDITS, GRADUATION CERTIFICATIONS, COMMENCEMENT INFORMATION, AND DIPLOMA ISSUANCE.STUDENT AFFAIRS SERVICES PROVIDED AT THE COLLEGE ARE STUDENT CLUBS ASSISTANCE AND MANAGEMENT, SCHOLARSHIP REQUEST REVIEW AND ATTRIBUTION, FOOD PANTRY, MENTAL HEALTH COUNSELING, ATHLETICS, AND SPECIAL EVENTS ORGANIZATION. 9371737 0 1750424 INSTRUCTION - THE COLLEGE BELIEVES IN CREATING A LEARNING ENVIRONMENT THAT FOSTERS HIGH EXPECTATIONS FOR ACHIEVEMENT. THE COLLEGE IS COMMITTED TO RIGOROUS ACADEMIC STANDARDS, FACULTY EXCELLENCE, AND RESPONSIVE SUPPORT SERVICES THAT ENABLE STUDENTS TO REACH THEIR FULL ACADEMIC, PROFESSIONAL AND PERSONAL POTENTIAL. THE COLLEGE PROVIDES EXCELLENT PROGRAMS THAT UTILIZE TECHNOLOGY, DEMONSTRATE INNOVATION, AND UNDERGO EVALUATION TO ENSURE CONSISTENT AND OUTSTANDING PERFORMANCE. THE COLLEGE OFFERS A WIDE RANGE OF ASSOCIATE DEGREE PROGRAMS, ACADEMIC CERTIFICATE PROGRAMS, AND CERTIFICATES OF COMPLETION. DURING FISCAL YEAR 2025, THE COLLEGE OFFERED 69 DEGREES AND CERTIFICATIONS, WHICH INCLUDED 398 COURSES. THE NUMBER OF STUDENTS WHO ATTENDED DURING FISCAL YEAR 2025 EQUATED TO 9,715 (4,020 FULL TIME STUDENTS AND 5,692 PART-TIME STUDENTS) WHICH INCLUDED 8,244 DEGREE-SEEKING STUDENTS AND 1,468 NON-MATRICULATED STUDENTS. ACADEMIC SUPPORT - FOR OVER 45 YEARS, THE COLLEGE HAS BEEN EDUCATING AND ENRICHING THE LIVES OF OUR STUDENTS. OUR ACADEMIC PROGRAMS CONSIDER THE NEEDS OF OUR LOCAL COMMUNITY, BUT OUR QUALITY ATTRACTS APPLICANTS FROM ALL OVER THE WORLD. DURING FISCAL YEAR 2025, THE COLLEGE HAD 87 FULL TIME FACULTY DEVOTED TO THE ACADEMIC PROGRAMS. PUBLIC SERVICE - IN A TYPICAL YEAR, THE COLLEGE'S COMMUNITY CONTINUING EDUCATION, AND WORKFORCE DEVELOPMENT PROGRAMS SERVE EVEN MORE STUDENTS THAN THEIR TRADITIONAL DEGREE PROGRAMS. THAT'S BECAUSE THEIR EDUCATIONAL OFFERINGS ARE DIVERSE AND GEARED TO ALL DIFFERENT TYPES OF PEOPLE FROM ALL WALKS OF LIFE. THE COLLEGE PARTNERS WITH THEIR COMMUNITY, LOCAL BUSINESSES AND ORGANIZATIONS TO PROVIDE CLASSES GEARED TOWARDS PROVIDING PRACTICAL REAL-WORLD SKILLS THAT CAN BE PUT TO USE IMMEDIATELY. YOUTH PROGRAMS, HIGH SCHOOL INITIATIVES WORKFORCE DEVELOPMENT, AND ADULT LITERACY COURSES ARE AMONG THE DOZENS OF EDUCATIONAL PROGRAMS THE COLLEGE OFFERS THROUGHOUT THE YEAR. DURING FISCAL YEAR 2025, THE COLLEGE HAD 3,671 NON-CREDIT ENROLLMENT, 169 STUDENTS IN CUSTOMIZED TRAINING, AND 90 TOTAL FACULTY DESIGNATED TO CONTINUING EDUCATION. 9371737 0 1750424 71030506 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 89 0 1175 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X KETAN N GANDHI 9738773259 303 UNIVERSITY AVENUE NEWARK NJ 07102 DR MARION BOLDEN CHAIR 6.00 X X 0 0 0 DR ARNOLD C LEWIS VICE CHAIR 3.00 X X 0 0 0 JOSEPH ZARRA TREASURER 3.00 X X 0 0 0 JEWELINE GRIMES SECRETARY 3.00 X X 0 0 0 ISABEL CRUZ TRUSTEE 3.00 X 0 0 0 REV DR LANEL D GUYTON TRUSTEE 3.00 X 0 0 0 CYTHIA D MARTINEZ TRUSTEE 3.00 X 0 0 0 BETH ROBINSON TRUSTEE 3.00 X 0 0 0 JOHANNA L WRIGHT TRUSTEE 3.00 X 0 0 0 DR AUGUSTINE BOAKYE PRESIDENT 40.00 X 240772 0 68696 KISWENDSIDA JOSIANE SONIA KAPROU, SR. COMPTROLLER/CFO 40.00 X 144182 0 41447 JEFF SHAPIRO DIRECTOR OF FACILITIES 40.00 X 293793 0 21029 MOHAMED SEDDIKI EXECUTIVE DEAN/CIO 40.00 X 244506 0 62923 ALVIN WILLIAMS EXECUTIVE DEAN OF FACULTY 40.00 X 167301 0 27948 KEITH KIRKLAND DEAN OF STUDENT AFFAIRS 40.00 X 161745 0 21756 ROBERT SPELLMAN PROFESSOR 40.00 X 228322 0 43857 TIMOTHY STAFFORD PROFESSOR 40.00 X 196957 0 16856 FELIX LINFANTE PROFESSOR 40.00 X 173959 0 44164 MARIA BRUAN PROFESSOR 40.00 X 165044 0 14928 CHRISTINE SOTO PROFESSOR 40.00 X 164895 0 12180 2181476 0 375784 65 0 1 0 PAL-PRO BUILDERS LLC 40 VREELAND AVENUE SUITE 105 TOTOWA NJ 07512 CONSTRUCTION AND ARCHITECHTURAL SVCS 1833390 DESESA ENGINEERING COMPANY INC 83 DORSA AVENUE LIVINGSTON NJ 07039 CONSTRUCTION AND ARCHITECHTURAL SVCS 986565 DMD CONTRACTING LLC 15 CORPORATE DRIVE WAYNE NJ 07470 CONSTRUCTION AND ARCHITECHTURAL SVCS 699561 JOHNSTON GP INC 36 COMMERCE STREET SPRINGFIELD NJ 07081 IT INFRASTRUCTURE AND CLOUD SUPPORT 625258 ELLUCIAN COMPANY LP 62578 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 IT MAINTENANCE AND CLOUD SUPPORT 354502 20 24145 66329151 253820 66607116 TUITION AND FEES 611310 33666829 33666829 WORKFORCE DEVELOPMENT PROGRAMS 611310 1097589 1097589 COMMUNITY CONTINUING EDUCATION 611310 503020 503020 AUXILIARY SERVICES 611310 289152 289152 YOUTH ENRICHMENT PROGRAMS 611310 149815 149815 35706405 1435493 1435493 424742 0 424742 424742 424742 29180 24145 45225 -16045 -16045 LIABILITY REVERSAL INCOME 900099 960117 960117 PAYROLL ACCRUAL TRUE-UP 900099 407560 407560 MISCELLANEOUS REVENUE 900099 152030 152030 335585 335585 1855292 106013003 35706405 0 3699482 33042034 33042034 1366216 178471 1187745 35982460 24458272 11524188 2239538 1541682 697856 8716380 4687794 4028586 2827951 1773570 1054381 285997 285997 75724 75724 648839 43012 605827 477879 477879 1440553 351300 1089253 1264717 189715 1075002 4718 4718 2098451 153218 1945233 352778 178208 174570 2078598 2033378 45220 11156 11156 4728696 4728696 1180040 8214 1171826 REPAIRS & MAINTENANCE 1469636 582264 887372 BAD DEBTS 1446518 573105 873413 STUDENT EXPENSES 1343865 532434 811431 MISCELLANEOUS EXPENSES 379937 150525 229412 260388 75431 184957 103723069 71030506 32692563 0 15973689 18469322 25758876 24453358 26892372 22594798 3981658 2275364 15937 15937 97952 102348 256333996 111181111 143695473 145152885 3567056 9189964 9539035 8459015 229522048 230712991 5492731 5529387 2828228 2153295 425000 0 59458550 53871234 68204509 61553916 X -3022566 2563540 164340105 166595535 161317539 169159075 229522048 230712991 X 2289934 464391 5087211 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2516647 2516647 187546876 55230854 132316022 56149520 48839628 7309892 10120953 7110629 3010324 145152885 NET PENSION LIABILITY 25556348 PENSION DEFERRALS 5805957 OTHER POSTEMPLOYMENT BENEFITS DEFERRALS 17884677 LEASE DEFERRALS 1818514 OTHER LIABILITIES 2451498 COMPENSATED ABSENCES PAYABLE 201902 DEPOSITS 152338 53871234 108003515 464391 5132436 5596827 102406688 3606315 3606315 106013003 100161979 45225 45225 100116754 3606315 3606315 103723069 PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL FUNDING FOR OTHER POSTEMPLOYMENT BENEFITS FUNDRAISING EXPENSES NETTED AGAINST REVENUE 45,225. PENSION BENEFIT 4,630,720. POSTEMPLOYMENT BENEFITS (OPEB) 456,491. PART XI, LINE 4B - OTHER ADJUSTMENTS: WAIVERS AND APPEALS NETTED AGAINST TUITION AND FEES 3,606,315. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED AGAINST REVENUE 45,225. PART XII, LINE 4B - OTHER ADJUSTMENTS: WAIVERS AND APPEALS NETTED AGAINST TUITION AND FEES 3,606,315. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE COLLEGE'S WEBSITE CONTAINS THE NON-DISCRIMINATORY POLICY, WHICH IS AVAILABLE TO ALL PUBLIC INDIVIDUALS. THE WEBSITE IS THE MAIN POINT OF CONTACT WITH THE PUBLIC. SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES FUNDS FROM VARIOUS FEDERAL AND STATE GOVERNMENT AGENCIES UNDER THEIR RESPECTIVE STUDENT FINANCIAL AID ASSISTANCE PROGRAMS. FEDERAL PROGRAMS INCLUDE THE PELL GRANT PROGRAM, COLLEGE WORK STUDY PROGRAM, AND SUPPLEMENTAL EDUCATIONAL OPPORTUNITY PROGRAM. THE STATE PROGRAMS ARE THE NEW JERSEY HIGHER EDUCATION STUDENT ASSISTANCE AUTHORITY AND NEW JERSEY COMMISSION ON HIGHER EDUCATION. GOLF TOURNAMENT 53325 24145 29180 36630 8595 GALA 53325 24145 29180 36630 8595 45225 -16045 1 FEDERAL PELL GRANT 4188 20749764 SCHOLARSHIPS 5352 7431831 WAIVERS AND APPEALS 1977 3409933 FEDERAL SUPPLEMENTAL EDU. OPPORTUNITY GRANT 2026 1079933 FEDERAL WORK STUDY PROGRAM 89 370573 PART I, LINE 2: THE GRANTS FOR STUDENTS ARE APPLIED DIRECTLY TO A STUDENT'S ESSEX COUNTY COLLEGE ACCOUNT AND APPLIED TO TUITION AND FEES. ALL FINANCIAL AID IS SUBJECT TO REVISION BASED ON AVAILABILITY, CHANGES IN STUDENT AID INDEX (SAI) AND/OR CREDIT LOAD. ELIGIBILITY FOR STUDENT FINANCIAL ASSISTANCE IS BASED ON GENERAL ELIGIBILITY REQUIREMENTS OF TITLE IV STUDENT FINANCIAL ASSISTANCE PROGRAMS, OR STATE OF NEW JERSEY GENERAL ELIGIBILITY REQUIREMENTS. BOTH FEDERAL AND STATE AID GENERAL ELIGIBILITY REQUIREMENTS INCLUDE THE FILING OF THE FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA), EXCEPT IN THE CASE OF NJ "DREAMERS", WHO ARE REQUIRED TO FILE THE NJ ALTERNATIVE FINANCIAL AID APPLICATION. THE FINANCIAL AID OFFICE REVIEWS APPLICATIONS, REVIEWS NEED ANALYSIS DATA AND DOCUMENTATION, PERFORMS NEED ANALYSIS, PERFORMS VERIFICATION FOR FEDERAL STUDENT AID PROGRAMS, PACKAGES STUDENT FINANCIAL ASSISTANCE, AND CERTIFIES PRIVATE EDUCATION LOANS. X 1 0 X X 0 0 0 0 0 0 0 0 0 JEFF SHAPIRO DIRECTOR OF FACILITIES 274469 0 0 0 19324 0 21029 0 0 0 314822 0 0 0 DR AUGUSTINE BOAKYE PRESIDENT 238123 0 0 0 2649 0 14000 0 54696 0 309468 0 0 0 MOHAMED SEDDIKI EXECUTIVE DEAN/CIO 240924 0 0 0 3582 0 20227 0 42696 0 307429 0 0 0 ROBERT SPELLMAN PROFESSOR 208577 0 0 0 19745 0 14000 0 29857 0 272179 0 0 0 FELIX LINFANTE PROFESSOR 168007 0 0 0 5952 0 14307 0 29857 0 218123 0 0 0 TIMOTHY STAFFORD PROFESSOR 180376 0 0 0 16581 0 1148 0 15708 0 213813 0 0 0 ALVIN WILLIAMS EXECUTIVE DEAN OF FACULTY 163480 0 0 0 3821 0 13020 0 14928 0 195249 0 0 0 KISWENDSIDA JOSIANE SONIA KAPROU, SR. COMPTROLLER/CFO 143706 0 0 0 476 0 10500 0 30947 0 185629 0 0 0 KEITH KIRKLAND DEAN OF STUDENT AFFAIRS 152069 0 0 0 9676 0 12434 0 9322 0 183501 0 0 0 MARIA BRUAN PROFESSOR 151872 0 0 0 13172 0 0 0 14928 0 179972 0 0 0 CHRISTINE SOTO PROFESSOR 161720 0 0 0 3175 0 12180 0 0 0 177075 0 0 0 PART I, LINE 1A THE PRESIDENT RECEIVES HOUSING ALLOWANCE OF $1,000 PER MONTH. THIS BENEFIT WAS TREATED AS NONTAXABLE UNDER SECTION 119(D)(3) OF THE INTERNAL REVENUE CODE. FORM 990, PART VI, SECTION A, LINE 6 THE ESSEX COUNTY BOARD OF COMMISSIONERS IS CONSIDERED A MEMBER BASED ON THE IRS DEFINITION OF MEMBER. FORM 990, PART VI, SECTION A, LINE 7A 8 VOTING MEMBERS OF THE BOARD OF TRUSTEES CANNOT BE APPOINTED WITHOUT THE ADVICE AND CONSENT OF THE ESSEX COUNTY BOARD OF COMMISSIONERS. FORM 990, PART VI, SECTION A, LINE 7B IF DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES, THE BOARD SHALL MAKE A RECOMMENDATION TO THE BOARD OF COMMISSIONERS THAT SUCH TRUSTEE BE REMOVED FROM THE BOARD OF TRUSTEES FOR CAUSE OR MAKE SUCH OTHER RECOMMENDATION FOR A PENALTY AS THE BOARD MAY DEEM APPROPRIATE UNDER THE CIRCUMSTANCES. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE DRAFT OF THE FORM 990 IS FIRST REVIEWED BY THE CFO/COMPTROLLER THEN SENT ELECTRONICALLY TO THE PRESIDENT WHO SENDS IT TO EACH TRUSTEE FOR REVIEW. COMMENTS RECEIVED ARE SHARED WITH THE CHAIR OF THE FINANCE COMMITTEE. APPROPRIATE CHANGES SUGGESTED BY THESE COMMENTS AND OBSERVATIONS WILL BE UPDATED TO THE FINAL DRAFT PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR A CONFLICT OF INTEREST QUESTIONNAIRE IS HANDED OUT AND COMPLETED BY EACH TRUSTEE AND OFFICER. IN ADDITION TO THE ANNUAL QUESTIONNAIRE, ALL TRUSTEES AND OFFICERS HAVE A DUTY TO TIMELY DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICT THAT MAY ARISE. THE PRESIDENT OR A TRUSTEE SHALL NOTIFY THE CHAIR OF THE BOARD IF HE/SHE BELIEVES THAT A TRUSTEE HAS VIOLATED ANY BOARD POLICY. THE NOTIFICATION SHALL BE REFERRED TO THE POLICY AND GOVERNANCE COMMITTEE FOR A DETERMINATION WITHIN 90 DAYS OF THE NOTIFICATION. THE POLICY AND GOVERNANCE COMMITTEE SHALL NOTIFY THE TRUSTEE IN WRITING ABOUT THE INVESTIGATION, INCLUDING ANY SPECIFIC POLICY SECTION THEY ARE LOOKING INTO AND ANY KNOWN FACTS AND CIRCUMSTANCES. THE TRUSTEE SHALL HAVE AN OPPORTUNITY TO PRESENT WRITTEN OR ORAL STATEMENTS THEY DEEM RELEVANT TO THE INVESTIGATION. THE POLICY AND GOVERNANCE COMMITTEE SHALL MAKE A RECOMMENDATION FOR DISPOSITION OF THE MATTER TO THE FULL BOARD OF TRUSTEES. THE TRUSTEES SHALL THEN DETERMINE BY A MAJORITY VOTE WHETHER TO ADOPT THE RECOMMENDATION, AND IF A VIOLATION IS FOUND, MAY ASK FOR THE RESIGNATION OF A TRUSTEE, REMOVE A TRUSTEE AS AN OFFICER, REMOVE A CHAIR OR COMMITTEE ASSIGNMENT, AND SUCH OTHER RELIEF AS IT MAY DEEM APPROPRIATE UNDER THE CIRCUMSTANCES. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT'S COMPENSATION IS DETERMINED AFTER AN ANNUAL REVIEW BY COMPENSATION COMMITTEE AS PART OF THE BOARD OF TRUSTEES. THIS PROCESS TAKES PLACE IN OCTOBER OF EVERY YEAR FOR THE NEW SALARY TO TAKE EFFECT IN NOVEMBER OF THAT YEAR. THIS PROCESS WAS LAST UNDERTAKEN IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE MAKES ITS FORM 1023, FORM 990, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY, AVAILABLE UPON REQUEST OR BY CALLING THE COLLEGE DIRECTLY. THE AUDITED FINANCIAL STATEMENTS ARE PUBLICLY AVAILABLE ON THE COLLEGE WEBSITE. FORM 990, PART XI, LINE 9: SPECIAL FUNDING FOR OTHER POSTEMPLOYMENT BENEFITS PENSION BENEFITS 4,630,720. POSTEMPLOYMENT BENEFITS (OPEB) 456,491. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S COMPTROLLER'S OFFICE OVERSEES THE AUDIT OF ITS FINANCIAL STATEMENTS AND A COMMITTEE IS ESTABLISHED FOR THE SELECTION OF AN INDEPENDENT AUDITOR AT THE YEAR OF RENEWAL. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.