2024-06-27T15:35:27-05:00 2023-08-31 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2022-09-01 135604699 WAGNER COLLEGE WAGN 7184204264 ONE CAMPUS ROAD STATEN ISLAND NY 10301 JOHN CARRESCIA VP FINANCE & ADMIN 7184204264 2024-06-27 1 JOHN CARRESCIA XXX-XX-XXXX 1 DANIEL ROMANO P00504182 2125990100 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANGELO ARAIMO ONE CAMPUS ROAD STATEN ISLAND NY 10301 146580852 0 X WWW.WAGNER.EDU X 1883 NY WAGNER COLLEGE PREPARES STUDENTS FOR LIFE, AS WELL AS FOR CAREERS, BY EMPHASIZING - SEE SCHEDULE O 24 23 1167 24 42000 0 10061218 12106937 100584184 103444495 4583663 3141978 494571 1614211 115723636 120307621 44188212 45611800 0 0 39753765 41205286 0 0 2798379 33931567 35743715 117873544 122560801 -2149908 -2253180 273891929 279087461 148219855 149509330 125672074 129578131 X WAGNER COLLEGE PREPARES STUDENTS FOR LIFE, AS WELL AS FOR CAREERS, BY EMPHASIZING SCHOLARSHIP, ACHIEVEMENT, LEADERSHIP, AND CITIZENSHIP. WAGNER COLLEGE OFFERS A COMPREHENSIVE EDUCATIONAL PROGRAM THAT IS ANCHORED IN THE LIBERAL ARTS, EXPERIENTIAL AND (SEE SCHEDULE O) (CONTINUATION) CURRICULAR LEARNING, INTERCULTURALISM, INTERDISCIPLINARY STUDIES, AND SERVICE TO SOCIETY, AND THAT IS CULTIVATED BY A FACULTY DEDICATED TO PROMOTING INDIVIDUAL EXPRESSION, REFLECTIVE PRACTICE, AND INTEGRATIVE LEARNING. 0 0 63423307 45611800 87981457 INSTRUCTION AND SCHOLARSHIPS/FELLOWSHIPS: WAGNER COLLEGE SERVES 1,947 STUDENTS (FALL 2022 SEMESTER). WAGNER OFFERS PROGRAMS IN HUMANITIES, PERFORMING AND VISUAL ARTS, PROFESSIONAL PROGRAMS, THE SCIENCES, SOCIAL SCIENCES AND INTERDISCIPLINARY PROGRAMS. THE COLLEGE GRANTS THE DEGREES OF BACHELOR OF ARTS, BACHELOR OF SCIENCE, BACHELOR OF SCIENCE IN EDUCATION, MASTER OF BUSINESS ADMINISTRATION, MASTER OF SCIENCE IN EDUCATION, MASTER OF SCIENCE IN ACCOUNTING, MASTER OF SCIENCE IN NURSING, MASTER OF SCIENCE IN MICROBIOLOGY, MASTER OF SCIENCE IN ADVANCED PHYSICIAN ASSISTANT, EXECUTIVE MASTER IN BUSINESS ADMINISTRATION, AND DOCTOR OF NURSING PRACTICE. SCHOLARSHIPS AND FELLOWSHIPS ARE AWARDED TO APPROXIMATELY 90% OF ALL FULL-TIME STUDENTS THROUGH THE COLLEGE'S FINANCIAL AID OFFICE. 25814292 0 1151000 STUDENT SERVICES AND ACADEMIC SUPPORT: STUDENT SERVICES FOR 1,947 STUDENTS INCLUDE DEAN OF STUDENTS, ACADEMIC ADVISEMENT, ADMISSIONS, CHAPLAIN, CAREER PLANNING, HEALTH SERVICES, FINANCIAL AID, ORIENTATION, REGISTRAR COUNSELING, STUDENT GOVERNMENT, STUDENT ACTIVITIES BOARD, CAMPUS LIFE, AND SECURITY, AS WELL AS ATHLETIC SERVICES CONSISTING OF 24 VARSITY SPORTS TEAMS FOR MEN AND WOMEN. ACADEMIC SUPPORT SERVICES FOR 1,947 STUDENTS INCLUDE ACADEMIC AFFAIRS, TECHNOLOGY SERVICES, LIBRARY, LANGUAGE LAB, MEDIA SERVICES, NURSING LAB, AND SPIRO COMPUTER LAB. 14326835 0 14272038 AUXILIARY SERVICES: WAGNER COLLEGE PROVIDES RESIDENCE AND DINING SERVICES TO APPROXIMATELY 80% OF FULL-TIME UNDERGRADUATE STUDENTS. 103564434 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 269 0 1 1167 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 24 23 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X JOHN A CARRESCIA JR 7184204264 ONE CAMPUS ROAD STATEN ISLAND NY 10301 ANGELO G ARAIMO PRESIDENT AND TRUSTEE 50.00 0.00 X X 392300 0 78293 JOEL W MARTIN FORMER PRESIDENT AND TRUSTEE 50.00 0.00 X 361075 0 0 JOHN A CARRESCIA CFO & VP OF FINANCE 50.00 0.00 X 254557 0 55938 WALTER C HAMELINE VP OF INTERCOLLEGIATE ATHLETICS 50.00 0.00 X 202900 0 67995 JAZZMINE GLOVER-WILSON VP WORKPLACE CULTURE AND INCLUSION 50.00 0.00 X 183206 0 50300 AARTI IVANIC DEAN NICOLAIS SCHOOL OF BUSINESS 50.00 0.00 X 187352 0 45697 RUTA SHAH-GORDON VP INTERNAT. AND CAMPUS LIFE 50.00 0.00 X 178093 0 51018 ROBERT RUGGIERO CHIEF ENGINEER 50.00 0.00 X 154597 0 37017 JEFFREY KRAUS PROFESSOR 50.00 0.00 X 178702 0 12743 DAVID J MARTIN DIRECTOR OF COLLEGE RELATIONS 50.00 0.00 X 160174 0 10241 PATRICIA TOOKER DEAN OF NURSING SCHOOL 50.00 0.00 X 150625 0 10218 DONALD COPELAND HEAD MEN'S BASKETBALL COACH 50.00 0.00 X 151527 0 9044 TARSHIA STANLEY PROVOST & VP ACAD. AFFAIRS 50.00 0.00 X 117104 0 20071 JEFFREY FORCHELLI TRUSTEE AND CHAIR 1.00 0.00 X X 0 0 0 ANDREW F CORTESE TRUSTEE AND VICE CHAIR 1.00 0.00 X X 0 0 0 MARY CARACAPPA-HURTADO TRUSTEE AND TREASURER 1.00 0.00 X X 0 0 0 DONNA MOLLICA NEW TRUSTEE AND SECRETARY 1.00 0.00 X X 0 0 0 ROBERT COMERFORD TRUSTEE 1.00 0.00 X 0 0 0 LISA DERESPINO BENNETT TRUSTEE 1.00 0.00 X 0 0 0 ALETTA DIAMOND TRUSTEE 1.00 0.00 X 0 0 0 PAUL EGENSTEINER TRUSTEE 1.00 0.00 X 0 0 0 ALEX FOX TRUSTEE 1.00 0.00 X 0 0 0 GRAHAM FOX TRUSTEE 1.00 0.00 X 0 0 0 JAY HARTIG TRUSTEE 1.00 0.00 X 0 0 0 ERIC D HOUSER TRUSTEE 1.00 0.00 X 0 0 0 LOUISE KAUFMANN TRUSTEE (AS OF 09/2022) 1.00 0.00 X 0 0 0 THOMAS KENDRIS TRUSTEE 1.00 0.00 X 0 0 0 SEYMOUR LACHMAN TRUSTEE 1.00 0.00 X 0 0 0 MARC LEBOVITZ TRUSTEE 1.00 0.00 X 0 0 0 LORRAINE MCNEILL-POPPER TRUSTEE 1.00 0.00 X 0 0 0 RICHARD MORGAN TRUSTEE 1.00 0.00 X 0 0 0 JOAN NICOLAIS TRUSTEE 1.00 0.00 X 0 0 0 WILLIAM RENSHAW TRUSTEE 1.00 0.00 X 0 0 0 MAUREEN ROBINSON TRUSTEE 1.00 0.00 X 0 0 0 ANITA SABATINO TRUSTEE 1.00 0.00 X 0 0 0 CAROLINA SILVA TRUSTEE (NON-VOTING) 1.00 0.00 X 0 0 0 KIMBERLY SPIRO TRUSTEE 1.00 0.00 X 0 0 0 2672212 0 448575 33 1 1 0 CHARTWELLS PO BOX 91337 CHICAGO IL 60693 FOOD SERVICES 6645586 TORCON 328 NEWMAN SPRINGS ROAD RED BANK NJ 07701 CONSTRUCTION SERVICES 5869836 O&D BUILDERS 26 WEST 17TH STREET SUITE 803 NEW YORK NY 10011 CONSTRUCTION SERVICES 2804501 OMUNDSEN CONSTRUCTION CORP 365 RICHARD AVENUE STATEN ISLAND NY 10309 CONSTRUCTION SERVICES 2243065 DNP BUILDERS 26 WEST 17TH STREET SUITE 803 NEW YORK NY 10011 CONSTRUCTION SERVICES 1049182 15 18625 669906 11418406 145422 12106937 TUITION AND FEES 611600 87814665 87814665 AUXILIARY ENTERPRISES 611710 14412038 14372038 40000 ATHLETICS GUARANTEED PROCEEDS 611710 1151000 1151000 THEATER 611600 66792 66792 103444495 2760667 2760667 100000 0 100000 100000 100000 25882933 746300 26247922 0 -364989 746300 381311 381311 15200 18625 25309 -10109 -10109 REFUND 900099 457777 457777 FINES AND FEES 900099 105773 105773 960770 2000 958770 1524320 120307621 103404495 42000 4754189 45611800 45611800 1605278 598335 1006943 27716115 20787086 5543222 1385807 2261276 1695957 452255 113064 7511572 5633679 1502314 375579 2111045 1583279 422213 105553 242802 242802 208966 208966 332432 332432 1254102 940577 250820 62705 84822 63617 16964 4241 9106253 9106253 1021325 765994 204265 51066 5658323 4243742 1131665 282916 2102048 1576536 420410 105102 265247 198936 53049 13262 2533198 2533198 4556051 3417038 911210 227803 1133570 453428 680142 DINING 5818980 5818980 SUBSCRIPTIONS 637151 477863 127430 31858 HOSPITALITY 464194 348146 92838 23210 MEMBERSHIPS 324251 243188 64850 16213 122560801 103564434 16197988 2798379 21965486 14213684 349851 391558 3784139 4453999 1377340 952885 63394 70344 1465685 1539773 191841523 104691122 68401070 87150401 91637755 107714924 11214741 2999329 73632468 59600564 273891929 279087461 4125592 6756609 17715344 17555557 115912515 115824810 2496053 2281417 7970351 7090937 148219855 149509330 X 31307131 15523193 94364943 114054938 125672074 129578131 273891929 279087461 X -2253180 6184546 -25309 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 96515341 5221745 8247792 585320 4278710 105120848 111707870 2666613 -13006634 564893 4287615 96515341 93488271 6377192 16512788 587298 4083083 111707870 88536167 1091089 8140128 507509 3771604 93488271 86755162 4418115 1545445 432217 3750338 88536167 0.22700 0.65200 0.12100 0 0 4393476 4393476 150725923 80222477 70503446 28785775 20071827 8713948 7936349 4396818 3539531 87150401 AMOUNTS HELD BY BOND TRUSTEES 59042637 RIGHT OF USE ASSETS FOR OPERATING LEASES 557927 59600564 ASSET RETIREMENT OBLIGATIONS 3822400 CAPITAL LEASE OBLIGATION 2051148 REFUNDABLE FEDERAL GRANTS 933686 AMOUNTS HELD FOR OTHERS 184778 STUDENT DEPOSITS 70985 POSTRETIREMENT BENEFIT 27940 7090937 X 80522626 6184546 -25309 6159237 74363389 332432 45611800 45944232 120307621 76616569 0 76616569 332432 45611800 45944232 122560801 PART V, LINE 4: ENDOWMENT FUNDS WAGNER COLLEGE MAINTAINS AN ENDOWMENT FUND FOR ALL CONTRIBUTIONS TO THE COLLEGE THAT ARE PERMANENTLY RESTRICTED BY THE DONOR. PERMANENTLY RESTRICTED CONTRIBUTIONS ARE ALL GIFTS GIVEN TO THE COLLEGE FOR WHICH THE DONOR INSTRUCTS THE COLLEGE NEVER TO SPEND THE ORIGINAL GIFT. OFTEN, WHEN CONTRIBUTORS GIVE PERMANENTLY RESTRICTED GIFTS TO THE COLLEGE, THEY WILL ALLOW THE INCOME EARNED ON THE FUNDS TO BE USED FOR VARIOUS PURPOSES. SUCH INCOME IS CLASSIFIED AS TEMPORARILY RESTRICTED ENDOWMENT NET ASSETS; THESE ASSETS ARE PRINCIPALLY USED FOR PLANT PROJECTS, LAND IMPROVEMENTS, AND VARIOUS PROGRAM SUPPORT. SOME OF THESE ASSETS MAY ALSO BE USED FOR SCHOLARSHIPS IF SO DIRECTED BY THE DONOR. OTHER TEMPORARILY RESTRICTED NET ASSETS MAY ALSO BE TIME RESTRICTED. THE COLLEGE'S ENDOWMENT CONSISTS OF APPROXIMATELY 250 INDIVIDUAL DONOR-RESTRICTED FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE COLLEGE HAS AN ENDOWMENT SPENDING POLICY FOR ENDOWMENT FUNDS THAT DO NOT HAVE A SPENDING POLICY PRESCRIBED IN THE GIFT DOCUMENT. THE COLLEGE'S ENDOWMENT TOTALS $105,120,848 AS OF AUGUST 31, 2023, OF WHICH $68,519,134 IS CLASSIFIED AS PERMANENTLY RESTRICTED NET ASSETS, $12,786,197 IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS, AND $23,815,517 IS CLASSIFIED AS UNRESTRICTED NET ASSETS. THE UNRESTRICTED ENDOWMENT NET ASSETS REPRESENT BOARD-DESIGNATED ENDOWMENT FUNDS. PART X, LINE 2: ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES THE COLLEGE HAS BEEN CLASSIFIED AS A SECTION 501(C)(3) ORGANIZATION AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AND SIMILAR PROVISIONS UNDER NEW YORK STATE TAX LAWS. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COLLEGE FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS STANDARD REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE LIKELY THAN NOT" THRESHOLD AND APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. DURING THE YEARS ENDED AUGUST 31, 2023 AND 2022, THE COLLEGE EVALUATED ITS TAX POSITIONS AND CONCLUDED THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT MEET THE CRITERIA UNDER THE STANDARD. THE TAX YEARS ENDING AUGUST 2021, 2022, AND 2023 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. THE COLLEGE HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND, TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. PART XI, LINE 4B $45,611,800 REPRESENTS TOTAL SCHOLARSHIPS AND FELLOWSHIPS FOR THE FISCAL YEAR LESS TOTAL EXPENSES RELATED TO THE GOLF CLASSIC FUNDRAISING EVENT FOR THE FISCAL YEAR. PART XI, LINE 9 THE BALANCE OF $25,309 REPRESENTS TOTAL EXPENSES RELATED TO THE GOLF CLASSIC FUNDRAISING EVENT FOR THE FISCAL YEAR. PART XII, LINE 4B $45,611,800 REPRESENTS TOTAL SCHOLARSHIPS AND FELLOWSHIPS FOR THE FISCAL YEAR. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 SEE SUPPLEMENTAL PAGE PART I, LINE 3 THE FOLLOWING POLICY APPEARS IN THE ADMISSIONS SECTION OF THE WAGNER COLLEGE BULLETIN - "WAGNER COLLEGE ADMITS STUDENTS OF ANY RACE, AGE, SEX, RELIGION, OR ETHNIC AND NATIONAL ORIGIN." PART I, LINE 6A THE COLLEGE RECEIVES GRANTS FROM GOVERNMENT AGENCIES TO SUPPORT ITS OPERATIONS AND THE EDUCATIONAL PROGRAMS OF THE ORGANIZATION. GOLF CLASSIC 33825 18625 15200 21236 4073 33825 18625 15200 21236 4073 25309 -10109 1 SCHOLARSHIPS & FELLOWSHIPS 1578 0 45611800 FMV TUITION CREDIT PART I, LINE 2: WAGNER COLLEGE MONITORS THE USE OF SCHOLARSHIP FUNDS IN THE UNITED STATES BY ENSURING THAT ALL STUDENTS WHO RECEIVE SCHOLARSHIP MONIES ARE ALWAYS REGISTERED AS STUDENTS OF THE COLLEGE. MANY DEPARTMENTS WITHIN THE COLLEGE WORK IN CONJUNCTION TO ENSURE THAT SCHOLARSHIP FUNDS ARE MONITORED EFFICIENTLY AND EFFECTIVELY. THE ADMISSIONS OFFICE REVIEWS ALL STUDENT APPLICATIONS AND DETERMINES WHO IS ELIGIBLE TO RECEIVE SCHOLARSHIPS. THE FINANCE AND BUSINESS OFFICE DRAWS DOWN FUNDS FOR SCHOLARSHIPS AND GRANTS. THE FINANCIAL AID OFFICE AWARDS SCHOLARSHIPS AND GRANTS TO STUDENTS, AND THE REGISTRAR'S OFFICE MONITORS AND MAINTAINS ALL RECORDS REGARDING THE REGISTERED STATUS OF STUDENTS. PART III, LINE 1, COLUMN B WAGNER COLLEGE ESTIMATES THAT APPROXIMATELY 90% OF ALL FULL-TIME STUDENTS RECEIVE SOME SORT OF FINANCIAL ASSISTANCE FROM THE COLLEGE. THEREFORE, THE NUMBER OF RECIPIENTS OF GRANTS AND OTHER ASSISTANCE BY WAGNER COLLEGE IS ESTIMATED BY TAKING 90% OF THE TOTAL FTE ENROLLMENT FOR THE FALL 2022 SEMESTER (1,753), RESULTING IN APPROXIMATELY 1,578 RECIPIENTS. X X 1 1 X X X X 1 0 0 0 0 0 0 0 0 ANGELO G ARAIMO PRESIDENT AND TRUSTEE 384282 0 0 0 8018 0 27573 0 50720 0 470593 0 0 0 JOEL W MARTIN FORMER PRESIDENT AND TRUSTEE 0 0 0 0 361075 0 0 0 0 0 361075 0 0 0 JOHN A CARRESCIA CFO & VP OF FINANCE 247540 0 0 0 7017 0 17803 0 38135 0 310495 0 0 0 WALTER C HAMELINE VP OF INTERCOLLEGIATE ATHLETICS 192939 0 0 0 9961 0 12157 0 55838 0 270895 0 0 0 JAZZMINE GLOVER-WILSON VP WORKPLACE CULTURE AND INCLUSION 176821 0 0 0 6385 0 11565 0 38735 0 233506 0 0 0 AARTI IVANIC DEAN NICOLAIS SCHOOL OF BUSINESS 187040 0 0 0 312 0 9362 0 36335 0 233049 0 0 0 RUTA SHAH-GORDON VP INTERNAT. AND CAMPUS LIFE 174173 0 0 0 3920 0 12682 0 38336 0 229111 0 0 0 ROBERT RUGGIERO CHIEF ENGINEER 154597 0 0 0 0 0 9353 0 27664 0 191614 0 0 0 JEFFREY KRAUS PROFESSOR 174385 0 0 0 4317 0 11743 0 1000 0 191445 0 0 0 DAVID J MARTIN DIRECTOR OF COLLEGE RELATIONS 154105 0 0 0 6069 0 10241 0 0 0 170415 0 0 0 PATRICIA TOOKER DEAN OF NURSING SCHOOL 146967 0 0 0 3658 0 10218 0 0 0 160843 0 0 0 DONALD COPELAND HEAD MEN'S BASKETBALL COACH 148102 0 0 0 3425 0 9044 0 0 0 160571 0 0 0 PART I, LINE 1A WAGNER COLLEGE PROVIDED HOUSING ON ITS BUSINESS PREMISES FOR THE FOLLOWING EMPLOYEES - ANGELO ARAIMO (PRESIDENT) AND TARSHIA STANLEY (PROVOST AND SENIOR VP); THESE INDIVIDUALS WERE REQUIRED TO ACCEPT HOUSING AS A CONDITION OF THEIR EMPLOYMENT AT THE COLLEGE. THE COLLEGE DEEMED IT NECESSARY FOR THESE TWO INDIVIDUALS TO BE AVAILABLE ALL HOURS OF THE DAV AND NIGHT TO ATTEND ANY URGENT SITUATIONS THAT COULD ARISE AFTER NORMAL BUSINESS HOURS. BOTH INDIVIDUALS ARE CHARGED WITH DUTIES OF SECURITY AND STUDENT WELFARE, SUCH AS CAMPUS HOUSING ISSUES, POWER OUTAGES, INCLEMENT WEATHER ISSUES, AND OTHER EMERGENCY SITUATIONS. THIS BENEFIT WAS NOT TREATED AS TAXABLE COMPENSATION TO ANY EMPLOYEE. THE APPROXIMATE NON-TAXABLE VALUES OF THE HOUSING PROVIDED TO THE EMPLOYEES ARE AS FOLLOWS: ANGELO ARAIMO - $14,385 AND TARSHIA STANLEY - $5,889. WAGNER COLLEGE ALSO PROVIDED SOCIAL CLUB DUES FOR WALTER HAMELINE-VICE PRESIDENT OF INTERCOLLEGIATE ATHLETICS. THESE MEMBERSHIPS ARE FOR BUSINESS PURPOSES ONLY, SPECIFICALLY DONOR DEVELOPMENT AND COLLEGE-RELATED BUSINESS MEETINGS. PART I, LINE 3 WAGNER COLLEGE'S EXECUTIVE COMMITTEE, WHICH IS COMPRISED OF INDEPENDENT MEMBERS OF THE BOARD OF TRUSTEES, DETERMINES THE COMPENSATION OF THE COLLEGE'S PRESIDENT. BOTH THE EXECUTIVE COMMITTEE AND THE BOARD MUST REVIEW AND APPROVE COMPENSATION. COMPENSATION IS DETERMINED THROUGH REVIEW OF THE FORM 990 OF OTHER COMPARABLE LIKESIZE ORGANIZATIONS. THE EXECUTIVE COMMITTEE ALSO REFERS TO COM PARABLES AND SALARY SURVEYS, MAINLY CUPA, TO DETERMINE THE REASONABLENESS OF THE PROPOSED COMPENSATION AMOUNT. ANY COMPENSATION DETERMINATIONS OF THE EXECUTIVE COMMITTEE ARE RECORDED CONTEMPORANEOUSLY IN THE MINUTES OF THE COMMITTEE. PART I, LINE 4A JOEL MARTIN, FORMER PRESIDENT AND TRUSTEE OF WAGNER COLLEGE, RECEIVED A SEVERANCE PAYMENT IN CALENDAR YEAR 2022. THIS AMOUNT IS REFLECTED ON SCHEDULE J, COLUMN (B)(III) PART II COLUMN B (BREAKDOWN OF W-2 COMPENSATION) INCLUDES EACH EMPLOYEE'S BASE COMPENSATION IN COLUMN B(I). COLUMN B(III) INCLUDES AMOUNTS FOR TAXABLE GROUP TERM LIFE INSURANCE. COLUMN C (RETIREMENT AND OTHER DEFERRED COMPENSATION) INCLUDES EMPLOYER CONTRIBUTIONS TO RETIREMENT PLANS FOR ALL INDIVIDUALS LISTED. COLUMN D (NONTAXABLE BENEFITS) IS COMPRISED OF A VARIETY OF BENEFITS, INCLUDING EMPLOYER CONTRIBUTIONS TO EMPLOYEE HEALTH PLANS, FLEXIBLE SPENDING ACCOUNT PLAN CONTRIBUTIONS, AND SOCIAL CLUB DUES. ALSO INCLUDED IN THIS TOTAL AS A CONDITION OF EMPLOYMENT, IS THE VALUE OF THE HOUSING PROVIDED BY THE COLLEGE TO THE FORMER PRESIDENT, JOEL MARTIN, AS WELL AS THE COSTS OF HIS ORDINARY HOME UTILITIES (ELECTRIC, GAS, WATER, AND CABLE). A DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 65000BMZ8 2022-04-21 116573065 CONSTRUCTION AND REFUNDING OF THE 1998, 2009, AND 2012 ISSUANCES 0 0 0 A 116573065 7104250 1167310 78141955 38844436 1 0 0 1 A 0 1 1 1 0 0.00300 0.00300 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 SCHEDULE K, PART V THE COLLEGE ACTIVELY REVIEWS THE ACTIVITIES OF THE BOND-FINANCED FACILITIES TO DETERMINE PRIVATE USE AND IDENTIFY POSSIBLE ARBITRAGE AND OTHER POTENTIAL VIOLATIONS OF FEDERAL TAX LAW. THE COLLEGE WILL DISCUSS ANY POSSIBLE VIOLATIONS WITH BOND COUNSEL AND, IF NECESSARY, CORRECT VIOLATIONS THROUGH THE VOLUNTARY CLOSING AGREEMENT PROGRAM IF SELF-REMEDIATION IS NOT OTHERWISE AVAILABLE. X 12 145422 SELLING PRICE 0 0 0 PART I, LINE 9, COLUMN (B) THE AMOUNT REPORTED ON SCHEDULE M, PART I, LINE 9, COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED BY THE COLLEGE. FORM 990, PART I, LINE 1 (CONTINUATION) SCHOLARSHIPS, ACHIEVEMENT, LEADERSHIP AND CITIZENSHIP. WAGNER COLLEGE PREPARES STUDENTS FOR LIFE, AS WELL AS FOR CAREERS, BY EMPHASIZING SCHOLARSHIP, ACHIEVEMENT, LEADERSHIP, AND CITIZENSHIP. WAGNER COLLEGE OFFERS A COMPREHENSIVE EDUCATIONAL PROGRAM THAT IS ANCHORED IN THE LIBERAL ARTS, EXPERIENTIAL AND CURRICULAR LEARNING, INTERCULTURALISM, INTERDISCIPLINARY STUDIES, AND SERVICE TO SOCIETY, AND THAT IS CULTIVATED BY A FACULTY DEDICATED TO PROMOTING INDIVIDUAL EXPRESSION, REFLECTIVE PRACTICE, AND INTEGRATIVE LEARNING. FORM 990, PART VI, SECTION A, LINE 2 FAMILY RELATIONSHIP BOARD MEMBERS ALEX FOX AND GRAHAM FOX HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B BOARD REVIEW OF FORM 990 WAGNER COLLEGE'S 990 IS PREPARED INTERNALLY BY THE COLLEGE'S FINANCE & BUSINESS OFFICE. WAGNER THEN SENDS A DRAFT OF THE RETURN TO AN INDEPENDENT TAX GROUP AT GRANT THORNTON LLP FOR REVIEW. THE 990 IS THEN BROUGHT TO THE AUDIT COMMITTEE FOR DISCUSSION, AND LASTLY IS PROVIDED TO THE BOARD OF TRUSTEES DURING A BOARD MEETING FOR REVIEW BEFORE THE 990 CAN BE FILED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY WAGNER COLLEGE HAS A CONFLICT OF INTEREST POLICY IN PLACE, AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH SUCH POLICY. EACH YEAR, CONFLICT OF INTEREST STATEMENTS ARE SENT OUT TO ALL MEMBERS OF THE BOARD OF TRUSTEES, WHO THEN MUST DISCLOSE ANY TRANSACTIONS WITH INTERESTED PARTIES. IF THERE ARE ANY SUCH TRANSACTIONS, THE COLLEGE WOULD ENSURE THAT THE TRANSACTION IS ARMS-LENGTH. TO DATE, THERE HAVE BEEN NO NON-ARMS LENGTH RELATIONSHIPS NOTED. PART VI, SECTION B. POLICIES, LINE 14: DOCUMENT RETENTION AND DESTRUCTION POLICY WAGNER COLLEGE HAS A DOCUMENT RETENTION AND DESTRUCTION POLICY IN PLACE THAT IS FOLLOWED BY MANY OFFICES ON CAMPUS; HOWEVER, THE POLICY HAS NOT BEEN PUT IN FRONT OF THE BOARD OF TRUSTEES FOR APPROVAL AS OF YET. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION REVIEW WAGNER COLLEGE'S EXECUTIVE COMMITTEE, WHICH IS COMPRISED OF INDEPENDENT MEMBERS OF THE BOARD OF TRUSTEES, DETERMINES THE COMPENSATION OF THE COLLEGE'S PRESIDENT, AND REVIEWS AND APPROVES THE COMPENSATION OF ALL SENIOR OFFICERS. BOTH THE EXECUTIVE COMMITTEE AND THE BOARD MUST REVIEW AND APPROVE COMPENSATION. COMPENSATION IS DETERMINED THROUGH REVIEW OF THE FORM 990 OF OTHER COMPARABLE AND LIKE-SIZE ORGANIZATIONS. THE EXECUTIVE COMMITTEE ALSO REFERS TO COMPARABLES AND SALARY SURVEYS, MAINLY CUPA, ON AN ANNUAL BASIS TO DETERMINE THE REASONABLENESS OF PROPOSED COMPENSATION AMOUNTS. ANY COMPENSATION DETERMINATIONS OF THE EXECUTIVE COMMITTEE ARE RECORDED CONTEMPORANEOUSLY IN THE MINUTES OF THE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 PUBLIC DISCLOSURE WAGNER COLLEGE MAKES ITS FINANCIAL STATEMENTS AND ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. THE COLLEGE ALSO PROVIDES A LINK TO THE ANNUAL REPORT ON THE COLLEGE WEBSITE (WWW.WAGNER.EDU), WHICH INCLUDES THE BALANCE SHEET AND OTHER FINANCIAL INFORMATION. FORM 990, PART XI, LINE 9: RECLASSED EXPENSES RELATED TO SPECIAL EVENTS -25,309.