2025-04-25T13:44:04-05:00 2024-06-30 PwC US Tax LLP 2001 MARKET ST SUITE 1800 PHILADELPHIA PA 19103 990 2023-07-01 240795445 LEHIGH UNIVERSITY % S CROUCH CONTROLLER LEHI 6107583143 306 SOUTH NEW STREET 451 Suite 451 BETHLEHEM PA 18015 DAVID HAMMER TREASURER 6107583143 2025-04-07 true true JOANNE KRUEGER DIRECTOR P01235586 2673303000 2025-04-02 2023 2025-03-06 01:10:19Z JOSEPH J HELBLE 28 MEMORIAL DRIVE WEST BETHLEHEM PA 18015 1018165092 false X WWW.LEHIGH.EDU X 1866 PA SEE SCHEDULE O 26 26 1900 1613 -1200022 764808 98653218 119115139 444965207 476061864 151197537 152311096 576282 1007779 695392244 748495878 153433630 172319410 0 0 273282473 294986907 76736 524520 20587645 206501622 222496624 633294461 690327461 62097783 58168417 3127359714 3269250521 684989727 672009154 2442369987 2597241367 X THE UNIVERSITY'S GOAL IN THE COMING DECADE IS TO ADVANCE LEARNING THROUGH THE INTEGRATION OF TEACHING, RESEARCH AND SERVICE TO OTHERS. THE CORE OF THIS GOAL IS TO PREPARE GRADUATES TO ENGAGE WITH THE WORLD AND LEAD LIVES OF MEANING. TO DO THIS, THE UNIVERSITY COMMITS TO ACHIEVE NATIONAL AND INTERNATIONAL RESEARCH PROMINENCE; PROVIDE LEARNING EXPERIENCES GROUNDED IN FUNDAMENTAL, TRANSFERABLE SKILLS ACROSS ALL DISCIPLINES AND IN REAL WORLD CHALLENGES; PROMOTE STRATEGIC RISK-TAKING IN THE PRESENCE OF OPPORTUNITY AND ADVERSITY; SUPPORT SOCIAL, ENVIRONMENTAL AND ECONOMIC SUSTAINABILITY; PROVIDE MEANINGFUL CONNECTIONS AND PARTNERSHIPS WITH ALUMNI, SUPPORTERS, AND CITIZENS AROUND THE GLOBE; PROVIDE A ROBUST RETURN ON THE INVESTMENT IN A LEHIGH EDUCATION; AND PROMOTE A DIVERSE, INCLUSIVE, AND FINANCIALLY ACCESSIBLE ENVIRONMENT. false false 438317752 156717528 400251037 INSTRUCTION: LEHIGH IS AN INDEPENDENT, COEDUCATIONAL UNIVERSITY WITH PROGRAMS OFFERED IN FOUR COLLEGES: ARTS AND SCIENCES, BUSINESS AND ECONOMICS, EDUCATION, AND ENGINEERING AND APPLIED SCIENCES. AN INTERDISCIPLINARY MINDSET HAS LONG BEEN A PART OF THE LEHIGH CULTURE AND IS EVIDENT IN THE UNIVERSITY'S APPROACH TO TEACHING AND RESEARCH. LEHIGH'S UNDERGRADUATE AND GRADUATE STUDENTS WORK IN A COLLABORATIVE ENVIRONMENT, WHERE THEY HAVE THE OPPORTUNITY TO WORK CLOSELY WITH FACULTY, STAFF AND FELLOW STUDENTS IN A PERSONALIZED SETTING. FOUR OF LEHIGH'S FIVE COLLEGES OFFER UNDERGRADUATE, MASTERS AND DOCTORAL DEGREES, WHILE ONE COLLEGE OFFERS MASTERS AND DOCTORAL DEGREES ONLY. ALL FIVE COLLEGES COLLABORATE ON A VARIETY OF CROSS-DISCIPLINARY PROGRAMS AND FACULTY RESEARCH INITIATIVES ACROSS COLLEGES. LEHIGH OFFERS MORE THAN 50 UNDERGRADUATE AND GRADUATE DEGREES AND OFFERS MORE THAN 100 UNDERGRADUATE PROGRAMS AND MAJORS, FEATURING MORE THAN 2,100 COURSES. THERE ARE APPROXIMATELY 100 PROGRAMS OFFERED AT THE GRADUATE LEVEL. IN THE FALL OF 2023, LEHIGH UNDERGRADUATE ENROLLMENT WAS 5,782 FTE UNDERGRADUATE STUDENTS AND 1,370 FTE GRADUATE STUDENTS. 68753878 9964632 699104 RESEARCH: LEHIGH IS COMMITTED TO THE PURSUIT OF NEW KNOWLEDGE, CREATIVE DISCOVERY, SCHOLARLY INQUIRY, AND ESTABLISHING A VIBRANT INTELLECTUAL CULTURE THAT PERVADES THE CAMPUS COMMUNITY. FACULTY RESEARCH AND CREATIVE WORK HAS BEEN RECOGNIZED NATIONALLY AND INTERNATIONALLY BY HIGH HONORS FROM PEERS, SIGNIFICANT GRANTS AND FUNDING, PATENTS GRANTED, AND NUMEROUS AND VARIED AWARDS. LEHIGH FACULTY HAVE CONTRIBUTED TO ADVANCEMENTS IN THEIR DISCIPLINES AND HAVE BEEN AT THE FOREFRONT OF MAJOR DISCOVERIES THAT HAVE IMPROVED THE LIVES OF MILLIONS. THIS SCHOLARLY INQUIRY AND RESEARCH POSITIVELY IMPACTS AND ENHANCES THE LEARNING EXPERIENCE IN THE CLASSROOM. TOGETHER WITH TRADITIONAL FACULTY SCHOLARSHIP ACTIVITIES, APPROXIMATELY 700 ACTIVELY SUPPORTED RESEARCH PROJECTS WERE CONDUCTED IN FISCAL YEAR 2024. 61814438 5214816 63912049 AUXILIARY SERVICES: STUDENT LIFE AT LEHIGH CREATES A BALANCED EDUCATIONAL EXPERIENCE THAT INTEGRATES FORMAL STUDIES WITH RESIDENTIAL LIFE AND A VIBRANT ARRAY OF STUDENT ORGANIZATIONS AND ACTIVITIES. LEHIGH IS A CARING COMMUNITY DEEPLY COMMITTED TO HARMONIOUS CULTURAL DIVERSITY AS AN ESSENTIAL ELEMENT OF THE LEARNING ENVIRONMENT. IN ORDER THAT ALL MEMBERS OF THE LEHIGH COMMUNITY MIGHT DEVELOP AS EFFECTIVE AND ENLIGHTENED CITIZENS, THE UNIVERSITY ENCOURAGES PHYSICAL, SOCIAL, ETHICAL AND SPIRITUAL DEVELOPMENT AS WELL AS RIGOROUS INTELLECTUAL DEVELOPMENT. IN FISCAL YEAR 2024, APPROXIMATELY 3,529 UNDERGRADUATE STUDENTS RESIDED IN RESIDENCE HALLS, FRATERNITIES OR SORORITIES AND APPROXIMATELY 209 RESIDENTS OCCUPIED GRADUATE HOUSING ON LEHIGH'S CAMPUS. 30070471 422434 11199674 598956539 true true false true false false false true false true true true false false true true false true true true true true true true true false false true true true true false false false false false false false false false false true true false false true true true true false false true 10122 0 true 1900 true true true false false false false true true false false false false true false X 26 26 false false false false false false false true true false false true true true true true true true true false AK AZ CO MD MA MI NH NY PA SC WA X S CROUCH CONTROLLER 6107583143 306 S NEW STREET BETHLEHEM PA 18015 X KRISTIN AGATONE CHIEF INVESTMENT OFF. 40.0 0.0 X 1442147 0 42006 JOSEPH J HELBLE PRESIDENT 40.0 0.0 X 957276 0 55072 MICHAEL D GOULD ASSOC DIR. INVEST. OFF. 40.0 0.0 X 737540 0 37130 NATHANIEL N URBAN PROVOST 40.0 1.0 X 668637 0 53229 GEORGETTE C PHILLIPS DEAN,COLL. BUS. & ECON. 40.0 0.0 X 541538 0 38421 PAUL BROCKMAN PROFESSOR 40.0 0.0 X 516103 0 52870 FRANK A ROTH GENERAL COUNSEL, SECRETARY 40.0 0.5 X 465763 0 52993 JOHN WELTY PROVOST, WEST REG. OFF. 40.0 0.0 X 465078 0 45431 STEPHEN P DEWEERTH DEAN,P.C.ROSSIN COLL OF ENG 40.0 0.0 X 440963 0 56217 MICHAEL J TODD VP FINANCE & ADMIN 40.0 0.25 X 440480 0 48796 NAYAR NANDKUMAR PROFESSOR 40.0 0.0 X 397943 0 45370 ROBERT A FLOWERS DEAN,COLL. ARTS & SCI. 40.0 0.0 X 358359 0 82064 JOHN D SIMON PROFESSOR/FORMER PRESIDENT 40.0 0.0 X 313301 0 58867 DAVID L HAMMER TREASURER 40.0 0.0 X 228244 0 66372 PATRICK V FARRELL PROFESSOR/FORMER PROVOST 40.0 0.0 X 167671 0 29724 VINCENT A FORLENZA CHAIRMAN, BOARD OF TRUSTEES 3.0 0.0 X 0 0 0 JORDAN HITCH VICE CHAIR, BOARD OF TRUSTEES 2.0 0.0 X 0 0 0 ANN LEWNES VICE CHAIR, BOARD OF TRUSTEES 2.0 0.0 X 0 0 0 JEFFREY BOSLAND TRUSTEE 1.0 0.0 X 0 0 0 PAUL A CAMUTI TRUSTEE 1.0 0.0 X 0 0 0 JAY CLAYTON TRUSTEE 1.0 0.0 X 0 0 0 ERIC A CLEMENT TRUSTEE 1.0 0.0 X 0 0 0 FREDERICK R COLEMAN TRUSTEE 1.0 0.0 X 0 0 0 SANDRA L DENTON TRUSTEE 1.0 0.0 X 0 0 0 ANDREW D FREED TRUSTEE 1.0 0.0 X 0 0 0 JULIE A FREHAFER TRUSTEE 1.0 0.0 X 0 0 0 JAMES H GARRETT JR TRUSTEE 1.0 0.0 X 0 0 0 FAITH R GLAZIER TRUSTEE 1.0 0.0 X 0 0 0 COREY L HARRISON TRUSTEE 1.0 0.0 X 0 0 0 CHRISTOPHER D HITE TRUSTEE 1.0 0.0 X 0 0 0 MARY T KUSH TRUSTEE 1.0 0.0 X 0 0 0 JAMES R MAIDA TRUSTEE 1.0 0.0 X 0 0 0 KENDALL B O'BRIEN TRUSTEE 1.0 0.0 X 0 0 0 MICHELE M SCARINGELLA TRUSTEE 1.0 0.0 X 0 0 0 CHRISTOPHER M SCOTT TRUSTEE 1.0 0.0 X 0 0 0 SARAT SETHI TRUSTEE 1.0 0.0 X 0 0 0 ERIKA J SMITH TRUSTEE 1.0 0.0 X 0 0 0 SANDRA L STELLING TRUSTEE 1.0 0.0 X 0 0 0 STEPHEN S TANG TRUSTEE 1.0 0.0 X 0 0 0 MARY BETH C TULLY TRUSTEE 1.0 0.0 X 0 0 0 MARK R YEAGER TRUSTEE 1.0 0.0 X 0 0 0 8141043 0 764562 604 true true false SODEXO INC AND AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 FOOD SERVICE 16815260 SKANSKA USA BUILDING INC 350 5TH AVE 32 NEW YORK NY 10118 CONSTRUCTION MGMT 15192399 ABM PO BOX 198352 ATLANTA GA 303848352 JANITORIAL SERVICES 11751226 QUADRATUS CONSTRUCTION MANAGEMENT 4127 REDBUD DR W WHITEHALL PA 180521951 CONSTRUCTION MGMT 4228213 HT LYONS INC 7165 AMBASSADOR DR ALLENTOWN PA 18106 CONSTRUCTION MGMT 4052282 139 27225 57889929 61197985 9996809 119115139 AUXILIARY OPERATIONS 900099 63912049 63912049 TUITION REVENUE 900099 400251037 400251037 OTHER SALES AND SERVICES 900099 10286433 9444689 841744 PROGRAM INVESTMENT INCOME 525990 139859 139859 ALL OTHER PROGRAM SERVICE REVENUE 713990 1472486 1383026 89460 476061864 36003275 -2131226 38134501 0 416129 416129 854752 248324 606428 0 606428 606428 385522570 167313 267460199 1921863 118062371 -1754550 116307821 116307821 24050 27225 38828 -14778 -14778 0 0 0 0 0 0 0 748495878 475130660 -1200022 155450101 7351514 7351514 157353026 157353026 7614870 7614870 0 5355949 989706 4010408 355835 0 218241121 189247760 20020583 8972778 17620777 14937949 1896597 786231 39702823 33178717 4782309 1741797 14066237 11891371 1549387 625479 0 1933951 213503 1705588 14860 992121 17780 974341 73250 73250 524520 524520 8916978 8916978 33830089 29083911 4198937 547241 2505822 2080743 239685 185394 33536326 29670727 2350371 1515228 7060305 3990546 2959684 110075 0 45495267 37910816 5590366 1994085 8865188 8183862 413499 267827 0 5099145 4517465 379916 201764 20170379 15949727 3381966 838686 0 41930743 35447578 4618644 1864521 3335632 815921 2518416 1295 NONCAPITALIZED EQUIPMENT 3613700 3298069 275602 40029 ATHLETIC SUPPLIES 819453 819453 LIBRARY ACQUISITIONS 4318275 4318275 690327461 598956539 70783277 20587645 0 0 26246000 25464993 30378547 43205706 8821271 10316195 0 0 0 0 0 0 1716161 1270010 9796964 10781942 1527474579 735283322 766215510 792191257 637744213 760053755 1623269362 1600601092 6970637 7412179 0 0 16201049 17953392 3127359714 3269250521 55033331 59739429 0 0 14699831 14621071 172999285 165630417 0 0 0 0 318561504 318624882 0 0 123695776 113393355 684989727 672009154 X 1180544594 1230983847 1261825393 1366257520 2442369987 2597241367 3127359714 3269250521 X 58168417 86247441 10455522 X false true X true true true X 84595339 91013549 108346936 98653218 119115139 501724181 0 0 84595339 91013549 108346936 98653218 119115139 501724181 0 501724181 17509345 26120543 58823991 32557319 37274156 172285354 0 -200000 0 0 0 0 -200000 673809535 2042960794 0.74461 0.75591 X SCHEDULE A, PART II, LINE 10 Amounts reported on this line include miscellaneous revenue not classified as contributions, unrelated business income, gross income from investment activities as defined in Schedule A, Part II, Line 8, or related activity income. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 167827 167827 690159634 690327461 1000000 250000 1000000 1000000 1000000 1000000 4000000 6000000 212203 230258 216821 167827 827109 250000 250000 250000 250000 1000000 1500000 2749685 35554375 X X X false 1702421641 27455053 188513307 29838408 53577496 11414666 1823559431 1634627723 24200702 126515703 27903423 45987943 9031121 1702421641 1712001066 23187400 -30855787 27916197 31908241 9880518 1634627723 1304310182 19852240 458732816 27352633 42106539 1435000 1712001066 1354789406 12055783 13075805 26839282 41868530 6903000 1304310182 0.30300 0.35400 0.34300 true false 40495477 7895612 48391089 1022266637 482872740 539393897 6880472 3304220 3576252 253924317 196630331 57293986 196012064 52476031 143536033 792191257 ALTERNATIVE INVESTMENTS 1595540957 F LIFE INSURANCE & OTHER INVEST 3396765 F REAL ESTATE 1663370 F 1600601092 0 ANNUITY PAYMENT LIABILITY 17999631 POSTRETIREMENT BENEFIT LIABILI 43824000 FIN47 ASSET RETIREMENT OBLIGAT 6370737 DEPS HELD FOR OTHERS/REF STUD LOANS 713461 OTHER LIABILITIES 1939332 P3 FINANCING OBLIGATION 42546194 113393355 X SCHEDULE D, PART III, LINE 4 THE LEHIGH UNIVERSITY ART GALLERIES MAINTAIN AND DEVELOP THE UNIVERSITY'S PERMANENT ART COLLECTION EXHIBITIONS DESIGNED TO INSPIRE, DEVELOP AND PROMOTE VISUAL LITERACY AND CULTURAL UNDERSTANDING THROUGH CROSS-DISCIPLINARY EDUCATIONAL OPPORTUNITIES THAT SUPPLEMENT FORMAL CLASSROOM STUDY, AND SERVE AS AN EDUCATIONAL LABORATORY TO BENEFIT STUDENTS, FACULTY AND THE COMMUNITY-AT-LARGE AS PART OF THE UNIVERSITY LEARNING EXPERIENCE. THE ART GALLERY MAINTAINS AND DEVELOPS THE UNIVERSITY'S WORLD CLASS TEACHING COLLECTION OF OVER 20,000 OBJECTS AND PRESENTS APPROXIMATELY FOUR TO SIX EXHIBITIONS PER YEAR IN SEVEN CAMPUS GALLERIES. SCHEDULE D, PART V THE UNIVERSITY HAS ELECTED TO RECORD CONTRIBUTIONS NET OF TRANSFERS AND TO REPORT INVESTMENT RETURN NET OF ALL INVESTMENT EXPENSES. THIS APPROACH IS CONSISTENT WITH THE UNIVERSITY'S FINANCIAL STATEMENT PRESENTATION. SCHEDULE D, PART V, LINE 4 THE UNIVERSITY'S ENDOWMENT CONSISTS OF APPROXIMATELY 2,900 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE ENDOWMENT INCLUDES FUNDS THAT ARE ACTIVELY MANAGED BY THE UNIVERSITY AS PART OF A SINGLE COMMINGLED INVESTMENT POOL AS WELL AS LIMITED NUMBER OF INDIVIDUAL FUNDS THAT ARE SEPARATELY INVESTED OR HELD IN TRUST BY OTHERS. THE PRINCIPAL FINANCIAL OBJECTIVE OF THE ENDOWMENT POOL IS THAT THE REAL PURCHASING POWER OF THE ENDOWMENT PRINCIPAL SHOULD BE PRESERVED AND IF POSSIBLE ENHANCED TO HELP ENSURE THE UNIVERSITY'S FINANCIAL FUTURE. EARNINGS ON ENDOWMENT FUNDS ARE DESIGNATED FOR SCHOLARSHIPS, FELLOWSHIPS, PROFESSORSHIPS, CHAIRS, STUDENT LOANS AND OTHER PURPOSES. ENDOWMENT CONTRIBUTIONS INCLUDE GIFTS AS WELL AS TRANSFERS TO BOARD DESIGNATED ENDOWMENT FUNDS. SCHEDULE D, PART X, LINE 2 THE UNIVERSITY HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(c)(3) OF THE UNITED STATES INTERNAL REVENUE CODE, EXCEPT FOR TAXES ON INCOME FROM ACTIVITIES UNRELATED TO ITS EXEMPT PURPOSE. THERE WAS NO PROVISION FOR INCOME TAXES DUE ON UNRELATED BUSINESS INCOME IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE UNIVERSITY AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE UNIVERSITY HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE UNIVERSITY, AND HAS CONCLUDED THAT AS OF JUNE 30, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE UNIVERSITY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTION; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. true true false true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE UNIVERSITY'S NONDISCRIMINATORY POLICY IS DISPLAYED ON THE UNIVERSITY'S GENERAL COUNSEL'S WEBSITE WITH A LINK FROM THE UNIVERSITY'S WEBSITE HOME PAGE. LEHIGH UNIVERSITY IS COMMITTED TO PROVIDING AN EDUCATIONAL, WORKING, CO-CURRICULAR, SOCIAL AND LIVING ENVIRONMENT FOR ALL THAT IS FREE FROM HARASSMENT AND DISCRIMINATION ON THE BASIS OF AGE, COLOR, DISABILITY, GENDER IDENTIY OR EXPRESSION, GENETIC INFORMATION, MARITAL OR FAMILIAL STATUS, NATIONAL OR ETHNIC ORIGIN, RACE, RELIGION, SEX, SEXUAL ORIENTATION, OR VETERAN STATUS. THE UNIVERSITY MEETS THE REQUIREMENTS OF SECTIONS 4.01 THROUGH 4.05 OF REV. PROC 75-50, COVERING RACIAL NONDISCRIMINATION BECAUSE IT DRAWS A SUBSTANTIAL PERCENTAGE OF ITS STUDENTS FROM AROUND THE U.S. AND WORLD, ENROLLS STUDENTS OF RACIAL MINORITY GROUPS IN MEANINGFUL NUMBERS, AND FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS. SCHEDULE E, PART I, LINE 6A LEHIGH UNIVERSITY RECEIVES FUNDS FROM VARIOUS FEDERAL AND STATE GOVERNMENTAL AGENCIES UNDER THEIR RESPECTIVE STUDENT FINANCIAL AID ASSISTANCE PROGRAMS. FEDERAL GRANT PROGRAMS INCLUDE THE PELL, SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT, AS WELL AS FEDERAL WORK STUDY FUNDING, WHICH IS USED TO PROVIDE WORK OPPORTUNITIES FOR STUDENTS. THE STATE PROGRAM IS THE PA HIGHER EDUCATION ASSISTANCE AGENCY PROGRAM. GRANTS ARE ALSO RECEIVED FROM VARIOUS OTHER STATES. IN ADDITION, THE UNIVERSITY IS AWARDED RESEARCH GRANTS AND OTHER PROJECT GRANTS BY VARIOUS FEDERAL AND STATE AGENCIES. true East Asia and the Pacific Fundraising 5751 East Asia and the Pacific Program Services Research 79290 East Asia and the Pacific 1 Program Services Global Educ. Exper. 274292 East Asia and the Pacific Send agents to seminar 84350 Europe (Including Iceland and Greenland) Fundraising 36957 Europe (Including Iceland and Greenland) 3 Program Services Global Edu. Exper. 376376 Europe (Including Iceland and Greenland) Program Services Research 105600 Europe (Including Iceland and Greenland) Send agents to seminar 307532 Europe (Including Iceland and Greenland) Investments 177373 Middle East and North Africa 1 Program Services Global Educ. Exper. 21704 Middle East and North Africa Send agents to seminar 1347 Middle East and North Africa Program Services Research 7428 Central America and the Caribbean Fundraising 6128 Central America and the Caribbean Send agents to seminar 6503 Central America and the Caribbean Program Services Global Edu. Exper. 16832 Central America and the Caribbean Program Services Research 12927 Central America and the Caribbean Investments 1422066 Russia and the Newly Independent States Send agents to seminar 1473 Russia and the Newly Independent States Program Services Global Educ. Exper. 24828 Russia and the Newly Independent States Program Services Research 22239 South Asia Send agents to seminar 56423 South Asia Fundraising 21028 South Asia Program Services Research 7702 South Asia Program Services Global Educ. Exper. 36248 Sub-Saharan Africa Program Services Research 36520 Sub-Saharan Africa Send agents to seminar 11218 Sub-Saharan Africa Program Services Global Educ. Exper. 79613 South America 1 Program Services Global Educ. Exper. 51799 South America Fundraising 2799 South America Send agents to seminar 18847 South America Program Services Research 13098 South America Investments 15000 North America 1 Program Services Research 26207 North America Send agents to seminar 42968 North America 6 Program Services Global Educ. Exper. 159849 South America Investments 4115000 Central America and the Caribbean Investments 406338000 Europe (Including Iceland and Greenland) Investments 16973000 5 8 13 2942456 428053859 430996315 East Asia and the Pacific RESEARCH 89100 WIRE N/A N/A 1 SCHOLARSHIP Central America and the Caribbean 11 501660 CHECK N/A N/A SCHOLARSHIP East Asia and the Pacific 86 1704675 CHECK N/A N/A SCHOLARSHIP Europe (Including Iceland and Greenland) 19 648571 CHECK N/A N/A SCHOLARSHIP Middle East and North Africa 12 307787 CHECK N/A N/A SCHOLARSHIP North America 5 183370 CHECK N/A N/A SCHOLARSHIP Russia and the Newly Independent States 13 765507 CHECK N/A N/A SCHOLARSHIP South America 10 520991 CHECK N/A N/A SCHOLARSHIP South Asia 53 1550214 CHECK N/A N/A SCHOLARSHIP Sub-Saharan Africa 29 1056364 CHECK N/A N/A FELLOWSHIP Russia and the Newly Independent States 1 3667 CHECK N/A N/A FELLOWSHIP East Asia and the Pacific 11 150312 CHECK N/A N/A FELLOWSHIP Europe (Including Iceland and Greenland) 1 4000 CHECK N/A N/A FELLOWSHIP Middle East and North Africa 1 4000 CHECK N/A N/A FELLOWSHIP North America 2 17818 CHECK N/A N/A FELLOWSHIP South America 3 38661 CHECK N/A N/A FELLOWSHIP South Asia 4 25433 CHECK N/A N/A FELLOWSHIP Sub-Saharan Africa 3 42740 CHECK N/A N/A true false true true true true SCHEDULE F, PART I, LINE 2 Subrecipient grants - Lehigh University maintains a policy defining its procedures for monitoring the use of sponsored funds by subrecipients who are performing a portion of a sponsored project externally awarded to Lehigh. The policy provides guidance to ensure that subrecipients conduct their portions of sponsored projects in compliance with laws, regulations, terms and conditions of awards and subawards, and that reimbursed costs incurred by subrecipients are allowed. Other Assistance - Assistance offered from institutional funds to undergraduate Lehigh students is awarded on the basis of merit and/or financial need. The selection criteria is based on the calculated expected family contribution, which is derived by using complex formulas involving families' income, assets, and household sizes. The student financial aid office administers and monitors these grants using system-generated reviews, along with cross checks on an ad hoc basis. Results from these reviews are regularly evaluated. Subsequently, follow-up corrective actions are taken when appropriate, and potentially include award revisions or cancellations. These provisions are designed to help ensure that student assistance funds are awarded to eligible recipients, in accordance with applicable federal, state, institutional, and other program legislation, as well as relevant internal university policies and operational guidelines. Graduate assistance offered from institutional funds to our students consist of assistantships, fellowships and scholarships. Students can also apply for a variety of private, external fellowships and scholarships. SCHEDULE F, PART I, LINE 3 INVESTMENT MANAGEMENT EXPENSES AND THE BOOK VALUE OF INVESTMENTS ARE REPORTED SEPARATELY FOR EACH REGION. ACTIVITIES AND EXPENDITURES OUTSIDE OF THE U.S. HAVE BEEN IDENTIFIED ON A REASONABLE EFFORTS BASIS WHERE SUCH ACTIVITIES WERE NOT TRACKED SEPARATELY UNDER THE UNIVERSITY'S ACCOUNTING PROCEDURES. THESE REASONABLE EFFORTS INCLUDED REVIEWS OF FINANCIAL RECORDS, INTERVIEWS WITH UNIVERSITY PERSONNEL, REVIEW OF THE UNIVERSITY'S WEBSITE AND PUBLICATIONS, ETC. EXPENDITURES OUTSIDE THE U.S. ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING AS ARE THE FINANCIAL STATEMENTS. SCHEDULE F, PART III, COLUMN C NOTE THAT FOREIGN INDIVIDUALS ARE DEFINED AS THOSE LIVING OUTSIDE THE U.S. AT THE TIME THE AID WAS AWARDED. THE ABOVE IS A BEST ESTIMATE BASED ON CERTAIN ASSUMPTIONS REGARDING WHERE PERSONS WERE LIVING WHEN THE AID WAS AWARDED AND DOES NOT REPRESENT THE DEGREE TO WHICH AID IS AWARDED TO INTERNATIONAL STUDENTS. X X X X X X X true MARTS LUNDY CAMPAIGN STRATEGY false 15000 IDEAS UNITED CAMPAIGN STRATEGY false 494920 PLANNED GIVING MARKETING LLC CAMPAIGN STRATEGY false 14600 524520 AK AZ AR CO CT DC KY ME MD MA MI MN MS MO MT NH NY OR PA SC UT VA WA GOLF TOURNAMENT 51275 27225 24050 1623 33657 3548 NONE 0 51275 27225 24050 1623 33657 3548 38828 -14778 SCHEDULE G, PART I, LINE 2B, COLUMN (IV) PROFESSIONAL FUNDRAISING ASSISTANCE WAS NOT CONNECTED WITH ANY PARTICULAR FUNDRAISING CAMPAIGN AND THE UNIVERSITY IS CURRENTLY UNABLE TO TRACK THE REVENUE ASSOCIATED WITH THE PROFESSIONAL FUNDRAISERS' ASSISTANCE. true CARNEGIE MELLON UNIVERSITY PO BOX 371032 PITTSBURGH PA 152507032 250969449 501(C)(3) 1174601 BETHLEHEM ECONOMIC DEVELOPMENT CORP 10 E CHURCH ST BETHLEHEM PA 18018 232211627 501(C)(3) 406500 ARTSQUEST 25 W THIRD STREET BETHLEHEM PA 18015 232280560 501(C)(3) 26021 COMMONWEALTH UNIVERSITY OF PA 401 N FAIRVIEW ST LOCK HAVEN PA 177452342 232442881 GOVT 28059 HARVARD UNIVERSITY PO BOX 415649 BOSTON 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AID WAS AWARDED. THE ABOVE IS A BEST ESTIMATE BASED ON CERTAIN ASSUMPTIONS REGARDING WHERE PERSONS WERE LIVING WHEN THE AID WAS AWARDED AND DOES NOT REPRESENT THE DEGREE TO WHICH AID IS AWARDED TO INTERNATIONAL STUDENTS. SCHEDULE I, PART I Subrecipient grants - Lehigh University maintains a policy defining its procedures for monitoring the use of sponsored funds by subrecipients who are performing a portion of a sponsored project externally awarded to Lehigh. The policy provides guidance to ensure that subrecipients conduct their portions of sponsored projects in compliance with laws, regulations, terms and conditions of awards and subawards, and that reimbursed costs incurred by subrecipients are allowed. Other Assistance - Undergraduate assistance offered from institutional funds to our undergraduate students is awarded on the basis of merit and/or financial need. The selection criteria is based on the calculated expected family contribution, which is derived by using complex formulas involving families' income, assets, and household sizes. The student financial aid office administers and monitors these grants using system-generated reviews, along with cross checks on an ad hoc basis. Results from these reviews are regularly evaluated. Subsequently, follow-up corrective actions are taken when appropriate, and potentially include award revisions or cancellations. These provisions are designed to help ensure that student assistance funds are awarded to eligible recipients, in accordance with applicable federal, state, institutional, and other program legislation, as well as relevant internal university policies and operational guidelines. Graduate assistance offered from institutional funds to our students consists of assistantships, fellowships and scholarships. Students can also apply for a variety of private, external fellowships and scholarships. X X X X true true X X X X X false true false false false false false true false JOSEPH J HELBLE PRESIDENT 792084 118084 47108 44153 10919 1012348 NATHANIEL N URBAN PROVOST 661155 7482 29935 23294 721866 FRANK A ROTH GENERAL COUNSEL, SECRETARY 459545 6218 36535 16458 518756 DAVID L HAMMER TREASURER 225919 2325 25706 40666 294616 KRISTIN AGATONE CHIEF INVESTMENT OFF. 547573 893981 593 36535 5471 1484153 STEPHEN P DEWEERTH DEAN,P.C.ROSSIN COLL OF ENG 430984 9979 36535 19682 497180 ROBERT A FLOWERS DEAN,COLL. ARTS & SCI. 356790 1569 36535 45529 440423 GEORGETTE C PHILLIPS DEAN,COLL. BUS. & ECON. 521729 12000 7809 36535 1886 579959 NAYAR NANDKUMAR PROFESSOR 393460 4483 36535 8835 443313 PAUL BROCKMAN PROFESSOR 510860 5243 36535 16335 568973 MICHAEL D GOULD ASSOC DIR. INVEST. OFF. 305385 431880 275 30349 6781 774670 JOHN D SIMON PROFESSOR/FORMER PRESIDENT 309202 4099 35648 23219 372168 PATRICK V FARRELL PROFESSOR/FORMER PROVOST 165060 2611 18945 10779 197395 MICHAEL J TODD VP FINANCE & ADMIN 438968 1512 23335 25461 489276 JOHN WELTY PROVOST, WEST REG. OFF. 458875 6203 36535 8896 510509 SCHEDULE J, PART I, LINE 1A FIRST CLASS TRAVEL: PRESIDENT HELBLE TRAVELED FIRST CLASS ON A FEW OCCASIONS DURING FISCAL YEAR 2024. PRESIDENT HELBLE'S CONTRACT ALLOWS HIM TO TRAVEL BUSINESS CLASS TO ALLOW HIM TO WORK ON HIS FLIGHTS SO HE CAN BE PREPARED FOR HIS MEETINGS WHEN HE LANDS. THESE TRIPS ARE ALSO OFTEN BOOKED LAST MINUTE AND SOME AIRLINES COMBINE BUSINESS CLASS WITH FIRST CLASS. HOUSING ALLOWANCE: THE AMOUNT REPORTED IN COLUMN D OF PART II FOR JOSEPH HELBLE INCLUDES THE ESTIMATED ANNUAL LEASE VALUE FOR THE PRESIDENT'S HOUSE. DR. HELBLE WAS REQUIRED TO RESIDE IN A HOUSE ON CAMPUS. THE PRESIDENT'S HOUSE SERVED NOT ONLY AS A RESIDENCE, BUT ALSO AS A HOST LOCATION FOR MANY UNIVERSITY EVENTS. CLEANING SERVIES WERE ALSO PROVIDED FOR THE HOUSE. THE HOUSING ALLOWANCE WAS REPORTABLE AS TAXABLE COMPENSATION. CLUB DUES AND INITIATION FEES: LEHIGH UNIVERSITY OFFERS A SUBSIDY OF COUNTRY CLUB INITIATION AND MEMBERSHIP DUES TO ELIGIBLE EMPLOYEES IN KEY POSITIONS FOR THE PURPOSE OF FUNDRAISING AND DONOR RELATION ACTIVITIES. THE TERMS OF THE SUBSIDY PROGRAM WERE APPROVED BY THE BOARD OF TRUSTEES COMPENSATION COMMITTEE. THE PRESIDENT RECEIVES A FULL SUBSIDY. ANY PERSONAL USE OF THE SOCIAL CLUB FACILITIES IS REPORTED AS TAXABLE COMPENSATION. PERSONAL SERVICES: THE UNIVERSITY PROVIDES THE SERVICES OF A DRIVER FOR BUSINESS TRANSPORTATION FOR THE PRESIDENT, TRUSTEES, VISITING DIGNITARIES AND OTHER SENIOR UNIVERSITY LEADERS. SCHEDULE J, PART I, LINE 4B DR JOSEPH HELBLE AND DR JOHN SIMON PARTICIPATE IN A 457(F) PLAN. IN KEEPING WITH THE UNIVERSITY POLICY FOR ALL OF THE PRESIDENTS' COMPENSATION AND BENEFITS, THE TERMS OF THIS PLAN WERE APPROVED BY THE BOARD OF TRUSTEES COMPENSATION SUBCOMMITTEE. SCHEDULE J, PART 1, LINE 7 CERTAIN STAFF IN THE UNIVERSITY'S INVESTMENT OFFICE ARE ELIGIBLE FOR BONUS COMPENSATION THAT IS BASED UPON THE UNIVERSITY'S LONG TERM INVESTMENT PORTFOLIO PERFORMANCE. THE CRITERIA FOR SUCH COMPENSATION IS ESTABLISHED BY THE COMPENSATION SUBCOMMITTEE OF THE UNIVERSITY'S BOARD IN CONSULTATION WITH THE INVESTMENT SUBCOMMITTEE. A NCGPA - SERIES 2004 233007498 663507BY6 2004-05-19 50000000 VARIOUS CAPITAL PROJECTS false false false B NCGPA - SERIES 2007 233007498 663507BZ3 2007-02-01 53931267 REFUND 8/24/06 AND 1/19/00 BONDS false false false C NCGPA - SERIES 2016 233007498 663507CW9 2016-10-06 105101536 REF PART 2007 & REF ALL 2009 BONDS false false false A 0 0 50397724 0 0 0 484773 0 0 49912951 0 0 2004 false false true true B 46860000 0 53931267 0 0 0 766267 0 0 0 53165000 0 2007 true false true true C 4345000 0 105101536 0 0 0 451024 0 0 0 104650512 0 2009 true true true true A false true true true true false 0.00120 0.00240 0.00360 true B false true true true true false 0.00040 0.00180 0.00220 true C false true true true true false 0.00440 0.00140 0.00580 true A false false true false true false 0 false 0 false B false false true false true false 0 false 0 false C false false true false true true WELLS FARGO BANK 23.1 false false false 0 false A true B true C true SCHEDULE K, PART I, COLUMN A, ALL ISSUES ISSUER NAME - NORTHAMPTON COUNTY GENERAL PURPOSE AUTHORITY SCHEDULE K, PART II, LINE 11, COLUMNS A, B & C THE OTHER SPENT PROCEEDS ARE THE REFUNDING PROCEEDS THAT ARE NO LONGER IN ESCROW SCHEDULE K, PART III, LINE 3B & 3D, ALL ISSUES RESEARCH AGREEMENTS AND MANAGEMENT SERVICE CONTRACTS RELATING TO FINANCED PROPERTY ARE ROUTINELY REVIEWED BY THE UNIVERSITY'S IN-HOUSE LEGAL COUNSEL, WHOSE STAFF ENGAGE BOND COUNSEL OR OTHER OUTSIDE COUNSEL FOR ADDITIONAL LEGAL AND COMPLIANCE ADVICE WHEN NECESSARY. THERE WERE NO RESEARCH AGREEMENTS OR MANAGEMENT AND SERVICE CONTRACTS WHICH REQUIRED ENGAGING OUTSIDE COUNSEL IN FISCAL YEAR 2024. SCHEDULE K, PART III, LINE 4 THE PRIVATE USE PERCENTAGE DISCLOSED REPRESENTS THE PRIVATE BUSINESS USE FOR THE ENTIRE ISSUE, WHICH MAY INCLUDE PROCEEDS THAT REFUNDED BONDS ISSUED PRIOR TO JANUARY 1, 2003. AS SUCH THE ACTUAL PRIVATE BUSINESS USE PERCENTAGE OF A PARTICULAR BOND MAY VARY SLIGHTLY FROM THE PERCENTAGE REPORTED. SCHEDULE K, PART IV, LINE 4B AS A COMPONENT OF DEBT PORTFOLIO, THE UNIVERSITY ENTERED INTO INTEREST RATE SWAP AGREEMENTS THAT EFFECTIVELY CONVERT CERTAIN VARIABLE REVENUE BOND OBLIGATIONS TO FIXED RATES OR REDUCE THE UNIVERSITY'S EFFECTIVE INTEREST RATE. X 8 2749685 EXPERT OPINION X 171 7247124 MARKET VALUE 3 false true true SCHEDULE M, LINE 32A ON RARE OCCASIONS, LEHIGH UNIVERSITY WILL USE THIRD PARTY ORGANIZATIONS TO SELL ART CONTRIBUTIONS WHEN SPECIFIED UNDER THE TERMS OF THE GIFT AGREEMENT OR BEQUEST. THE PROCEEDS FROM ANY THIRD PARTY ORGANIZATION SALES ARE USED SOLELY FOR THE ENHANCEMENT OF THE ART COLLECTION. FORM 990, PART I, LINE 1 LEHIGH UNIVERSITY STRIVES TO EARN INTERNATIONAL PROMINENCE AS A UNIVERSTY OF SPECIAL DISTINCTION AND PROVIDE STUDENTS WITH OPPORTUNITIES FOR SUCCESS THROUGH ITS INTEGRATION OF TEACHING, RESEARCH AND SERVICE TO SOCIETY. FORM 990, PART VI, SECTION B, LINE 11A THE UNIVERSITY PROVIDES A COPY OF THE 990 TO ALL MEMBERS OF THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT 990 IS REVIEWED BY APPROPRIATE SENIOR MANAGEMENT AT THE UNIVERSITY AND AN OUTSIDE PUBLIC ACCOUNTING FIRM. AFTER THIS REVIEW IS COMPLETE, A COPY OF THE FINAL RETURN IS PROVIDED TO EACH MEMBER OF THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES. AFTER THE REVIEW OF THE AUDIT COMMITTEE, ON BEHALF OF THE FULL BOARD OF TRUSTEES, A COPY OF THE FINAL RETURN IS PROVIDED TO ALL MEMBERS OF THE BOARD AND THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR, ON BEHALF OF THE BOARD OF TRUSTEES, THE CORPORATE SECRETARY AND THE INTERNAL AUDIT OFFICE FORWARD A COPY OF THE UNIVERSITY'S CONFLICT OF INTEREST POLICY TO ALL TRUSTEES, OFFICERS, FULL-TIME FACULTY AND EXEMPT STAFF MEMBERS. THEY ENSURE THAT EACH INDIVIDUAL RESPONDS THAT THEY HAVE READ AND AGREE TO ABIDE BY THE POLICY. THE CORPORATE SECRETARY AND THE INTERNAL AUDIT OFFICE REVIEW THE QUESTIONNAIRE RESPONSES AND ATTEMPT TO RESOLVE ANY SIGNIFICANT CONFLICTS WITH THE INDIVIDUALS. IF A CONFLICT CANNOT BE IMMEDIATELY RESOLVED, IT IS TAKEN TO THE NEXT LEVEL OF SUPERVISION UNTIL IT IS FULLY RESOLVED. IF AT ANY TIME DURING THE YEAR A NEW OR POSSIBLE CONFLICT OCCURS, THE INDIVIDUAL IS RESPONSIBLE FOR NOTIFYING THE CORPORATE SECRETARY IN WRITING. FORM 990, PART VI, SECTION B, LINE 15 LEHIGH UNIVERSITY IS COMMITTED TO COMPENSATING ALL EMPLOYEES AT A FAIR AND COMPETITIVE LEVEL. TO DO THIS, AN ANNUAL COMPARISON OF MARKET RATE SALARY DATA IS PERFORMED BY THE UNIVERSITY'S HUMAN RESOURCES OFFICE, WHICH ALSO UTILIZES INDEPENDENT CONSULTANTS AS APPROPRIATE TO COMPILE AND ANALYZE SUCH DATA. IN ADDITION, THE UNIVERSITY HAS ESTABLISHED AN INDEPENDENT COMPENSATION SUBCOMMITTEE OF THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THE SUBCOMMITTEE MEETS AS NEEDED TO REVIEW COMPENSATION MATTERS, BUT NO LESS THAN ANNUALLY TO REVIEW THE PERFORMANCE AND APPROVE THE COMPENSATION FOR THE PRESIDENT, OFFICERS OF THE UNIVERSITY ADMINISTRATION, OTHER SENIOR ADMINISTRATIVE OFFICERS, AND ANY OTHER HIGHLY COMPENSATED UNIVERSITY EMPLOYEES WHOSE COMPENSATION SHOULD BE REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES IN ACCORDANCE WITH UNIVERSITY GOVERNANCE DOCUMENTS AND APPLICABLE LEGAL REQUIREMENTS. SUCH REVIEW INCLUDES DETERMINATIONS BY THE SUBCOMMITTEE AND RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE OF THE BOARD, THAT THE COMPENSATION OF SUCH OFFICERS AND EMPLOYEES IS REASONABLE AND IN ACCORDANCE WITH LEGAL REQUIREMENTS APPLICABLE TO THE UNIVERSITY AS A NON-PROFIT TAX-EXEMPT ORGANIZATION. IN FULFILLING ITS RESPONSIBILITIES WITH RESPECT TO DETERMINING REASONABLE COMPENSATION, THE SUBCOMMITTEE UTILIZES INDEPENDENT CONSULTANTS AS APPROPRIATE TO COMPILE AND ANALYZE MARKET RATE AND COMPARATIVE SALARY DATA. SUBSTANTIATION OF THE SUBCOMMITTEE'S DELIBERATIONS AND DETERMINATIONS ARE CONTEMPORANEOUSLY DOCUMENTED IN THE MINUTES OF THE MEETING. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE LOCATED ON THE UNIVERSITY'S WEBSITE. FORM 990, PART XI, LINE 9 THIS AMOUNT CONSISTS OF OTHER INCOME AND LOSS AS FOLLOWS: ADJ VALUE SPLIT INTEREST AGREEMENT: $ 5,451,698 RATE SWAP FAIR VALUE ADJUSTMENT: 1,254,140 NON-CASH IN KIND GIFTS: -30,415 POST RETIREMENT LIABILITY ADJUSTMENT: 4,024,000 OTHER: -243,901 ------------- TOTAL TO LINE 9: $ 10,455,522 LU PROPERTIES LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 0 0 LEHIGH UNIV LUP2 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 3131 13637480 LEHIGH UNIV LUP3 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 0 0 LEHIGH UNIV LUP4 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 0 15038367 LEHIGH UNIV LUP5 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 0 1726206 LEHIGH UNIV LUP6 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 0 2735116 LEHIGH UNIV LUP7 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 0 1493029 LEHIGH UNIV LUP8 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 0 1778167 LEHIGH UNIV LUP9 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 1473 1150968 LEHIGH UNIV LUP10 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 553 836072 LEHIGH UNIV LUP11 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 0 80284 LEHIGH UNIV LUP12 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 0 1423192 LEHIGH UNIV LUP13 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 39015 1952129 LEHIGH UNIV LUP14 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 0 1641395 LEHIGH UNIV LUP15 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 40728 2574751 LEHIGH UNIV LUP16 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 0 247071 LEHIGH UNIV LUP17 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 2210 9710625 LEHIGH UNIV LUP18 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 553 1531155 LEHIGH UNIV LUP19 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 0 23812 LEHIGH UNIV LUP20 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 1289 0 LEHIGH UNIV LUP21 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 581 942744 LEHIGH UNIV LUP22 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 340 649739 LEHIGH UNIV LUP23 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 0 374041 LEHIGH UNIV LUPLT LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 0 0 LEHIGH UNIV SOUTH RIVER INVESTMENTS LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 518998 7448725 LEHIGH UNIV CUC HOLDINGS LLC 27 MEMORIAL DR W BETHLEHEM PA 18015 921538505 REAL ESTATE PA 311130 LEHIGH UNIV BEN FRANKLIN TECHNOLOGY PARTNERS NE PA 116 RESEARCH DRIVE BETHLEHEM PA 18015 232517422 ECONOMIC DEV PA 501(C)(3) 7 NA true MANUFACTURERS RESOURCE CENTER 7200A WINDSOR DRIVE ALLENTOWN PA 18106 232514764 ECONOMIC DEV PA 501(C)(3) 7 NA true LEHIGH UNIVERSITY ALUMNI ASSOCIATION 306 SOUTH NEW ST SUITE 500 BETHLEHEM PA 18015 240796860 ALUMNI RELAT PA 501(C)(3) 12c, III FI NA true ANALOG CENTURY SPECTRUM PARTNERS LP 60 EAST 42ND ST SUITE 3110 NEW YORK NY 10165 861389427 INVESTMENT NY LEHIGH UNIV EXC FROM TAX 11173115 52003676 false 0 false 0.97940 LIFE INCOME FUNDS HELD IN TRUST (2) PA VARIOUS TRUST false LIFE INCOME FUNDS HELD IN TRUST (2) CA VARIOUS TRUST false LIFE INCOME FUNDS HELD IN TRUST (1) NJ VARIOUS TRUST false LIFE INCOME FUNDS HELD IN TRUST (1) DC VARIOUS TRUST false LIFE INCOME FUNDS HELD IN TRUST (1) NY VARIOUS TRUST false LIFE INCOME FUNDS HELD IN TRUST (1) FL VARIOUS TRUST false LIFE INCOME FUNDS HELD IN TRUST (1) DE VARIOUS TRUST false LIFE INCOME FUNDS HELD IN TRUST (1) OH VARIOUS TRUST false ENDOWMENT FUNDS HELD IN TRUST (1) NJ VARIOUS TRUST 1.00000 false ENDOWMENT FUNDS HELD IN TRUST (2) CO VARIOUS TRUST 1.00000 false ENDOWMENT FUNDS HELD IN TRUST (1) PA VARIOUS TRUST 1.00000 false ENDOWMENT FUNDS HELD IN TRUST (1) WV VARIOUS TRUST 1.00000 false STABLER PATHWAYS PROP OWNER'S ASSOC 306 S NEW ST BETHLEHEM PA 18015 232885456 PROPERTY MGMT PA LU PROPERTIES C CORP false false true true false false false false false false false true true true true false true false false LEHIGH UNIVERSITY ALUMNI ASSOCIATION 1B 1248651 CASH VALUE BEN FRANKLIN TECH PARTNERS OF NORTHEASTERN PA 1C 573146 CASH VALUE MANUFACTURERS RESOURCE CENTER 1L 91436 CASH VALUE BEN FRANKLIN TECH PARTNERS OF NORTHEASTERN PA 1L 159148 CASH VALUE LEHIGH UNIVERSITY ALUMNI ASSOCIATION 1O 50237 CASH VALUE BEN FRANKLIN TECH PARTNERS OF NORTHEASTERN PA 1Q 550681 CASH VALUE MANUFACTURERS RESOURCE CENTER 1Q 446681 CASH VALUE