2023-03-20T16:52:41-05:00 2022-06-30 PricewaterhouseCoopers LLP 2001 MARKET ST SUITE 1800 PHILADELPHIA PA 19103 990 2021-07-01 240795445 LEHIGH UNIVERSITY % S CROUCH CONTROLLER LEHI 6107583140 306 SOUTH NEW STREET Suite 451 BETHLEHEM PA 18015 DAVID HAMMER TREASURER 6107583140 2023-03-10 true DAVID HAMMER 999009999 JOANNE KRUEGER DIRECTOR P01235586 2673303000 2023-03-20 2 2021 2023-04-26 12:10:37Z JOSEPH J HELBLE 28 MEMORIAL DRIVE WEST BETHLEHEM PA 18015 1061310307 false X WWW.LEHIGH.EDU X 1866 PA SEE SCHEDULE O 10 10 1872 1112 2233513 146963 91013549 108346937 340905695 415386379 157299685 188713198 579819 842353 589798748 713288867 124701355 145626608 0 0 232845233 255395916 154363 84964 16612951 149270893 189411164 506971844 590518652 82826904 122770215 3151567912 3057301515 700437676 685731798 2451130236 2371569717 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 377683084 134062394 349584431 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. THREE OF LEHIGH'S FIVE COLLEGES OFFER UNDERGRADUATE, MASTERS AND DOCTORAL DEGREES, ONE COLLEGE OFFERS MASTERS AND DOCTORAL DEGREES ONLY, AND THE NEWEST COLLEGE OFFERS UNDERGRADUATE DEGREES ONLY. ALL FIVE COLLEGES COLLABORATE ON A VARIETY OF CROSS-DISCIPLINARY PROGRAMS AND ON CROSS-COLLEGE FACULTY RESEARCH. 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 90 PROGRAMS OFFERED AT THE GRADUATE LEVEL. IN THE FALL OF 2021, LEHIGH UNDERGRADUATE ENROLLMENT WAS 5,425 FTE UNDERGRADUATE STUDENTS AND 1,373 FTE GRADUATE STUDENTS. 59293277 7335138 719408 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 690 ACTIVELY SUPPORTED RESEARCH PROJECTS WERE CONDUCTED IN FISCAL YEAR 2022. 52170077 3980804 56089660 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 2022, APPROXIMATELY 3,235 UNDERGRADUATE STUDENTS RESIDED IN RESIDENCE HALLS, FRATERNITIES OR SORORITIES AND APPROXIMATELY 210 RESIDENTS OCCUPIED GRADUATE HOUSING ON LEHIGH'S CAMPUS. 24767235 248272 8992880 513913673 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 9469 0 true 1872 true true true false false false false true true false false false false true false X 10 10 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 6107583140 LEHIGH UNIVERSITY 306 S NEW ST STE BETHLEHEM PA 18015 X KRISTIN AGATONE CHIEF INVESTMENT OFF. 40.0 0.0 X 1309428 0 29433 JOHN D SIMON PRESIDENT END 6/30/21 20.0 0.0 X 1140982 0 55633 NATHANIEL N URBAN PROVOST, INTERIM PRESIDENT 40.0 0.0 X 626639 0 43183 GEORGETTE C PHILLIPS DEAN,COLL. BUS. & ECON. 40.0 0.0 X 529421 0 29983 JOSEPH E BUCK VP, ADVANCEMENT 40.0 0.0 X 482425 0 47013 PAUL BROCKMAN PROFESSOR 40.0 0.0 X 474421 0 42533 FRANK A ROTH GENERAL COUNSEL, SECRETARY 40.0 0.5 X 475660 0 40979 PATRICIA A JOHNSON VP FINANCE AND ADMIN. 40.0 0.5 X 465746 0 30328 JOHN W WELTY VICE PROV,WESTERN REG. 40.0 0.0 X 435764 0 39267 STEPHEN P DEWEERTH DEAN,P.C.ROSSIN COLL OF ENG 40.0 0.0 X 425476 0 45026 MICHAEL D GOULD ASSOC DIR. INVEST. OFF. 40.0 0.0 X 445636 0 11925 PATRICK V FARRELL PROFESSOR 40.0 0.0 X 408762 0 32429 JOHN P COULTER PROFESSOR 40.0 0.4 X 303005 0 113387 ROBERT A FLOWERS DEAN,COLL. ARTS & SCI. 40.0 0.0 X 330995 0 33780 JOSEPH J HELBLE PRESIDENT BEG 7/31/21 40.0 0.0 X 339665 0 16713 DAVID L HAMMER TREASURER, INTERIM VP F&A 40.0 0.0 X 171486 0 32893 KEVIN L CLAYTON CHAIRMAN BOARD OF TRUSTEES 3.0 0.0 X 0 0 0 PHILIP B SHEIBLEY VICE CHAIR BOARD OF TRUSTEES 2.0 0.0 X 0 0 0 MARIA L CHRIN VICE CHAIR BOARD OF TRUSTEES 2.0 0.0 X 0 0 0 JEFFREY BOSLAND 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 VINCENT A FORLENZA TRUSTEE 1.0 0.0 X 0 0 0 ANDREW D FREED TRUSTEE 1.0 0.0 X 0 0 0 JORDAN HITCH TRUSTEE 1.0 0.0 X 0 0 0 LIA IACOCCA-ASSAD TRUSTEE 1.0 0.0 X 0 0 0 MARY T KUSH TRUSTEE 1.0 0.0 X 0 0 0 ANN LEWNES TRUSTEE 1.0 0.0 X 0 0 0 MARK V MACTAS TRUSTEE 1.0 0.0 X 0 0 0 JAMES R MAIDA TRUSTEE 1.0 0.0 X 0 0 0 LAUREN M MANDUKE TRUSTEE 1.0 0.0 X 0 0 0 DEIDRE M MARTIN 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 H SCOTT TRUSTEE 1.0 0.0 X 0 0 0 SARAT SETHI TRUSTEE 1.0 0.0 X 0 0 0 JULIE A FREHAFER TRUSTEE 1.0 0.0 X 0 0 0 SANDRA L STELLING TRUSTEE 1.0 0.0 X 0 0 0 JILL E TRIANI TRUSTEE 1.0 0.0 X 0 0 0 RICHARD R VERMA TRUSTEE 1.0 0.0 X 0 0 0 FRANK E WALSH III TRUSTEE 1.0 0.0 X 0 0 0 AMY E WEAVER TRUSTEE 1.0 0.0 X 0 0 0 MARK R YEAGER TRUSTEE 1.0 0.0 X 0 0 0 8365511 0 644505 542 true true false TURNER CONSTRUCTION COMPANY 265 DAVIDSON AVE SOMERSET NJ 08873 CONSTRUCTION MGMT 68225982 SODEXO INC AND AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 FOOD SERVICE 13307308 ABM JANITORIAL-MID ATLANTIC INC PO BOX 198352 ATLANTA GA 303848352 JANITORIAL SERVICES 9941402 QUADRATUS CONSTRUCTION MANAGEMENT 306 S NEW ST STE 605 BETHLEHEM PA 180151652 CONSTRUCTION MGMT 5338740 BRIGHTVIEW LANDSCAPES LLC PO BOX 740655 ATLANTA GA 303740655 LANDSCAPING SERVICES 4387140 112 19404 58474808 49852725 14545052 108346937 AUXILIARY OPERATIONS 900099 56089660 56089660 TUITION REVENUE 900099 349584431 349584431 OTHER SALES AND SERVICES 900099 8549063 7726478 822585 PROGRAM INVESTMENT INCOME 525990 136254 136254 ALL OTHER PROGRAM SERVICE REVENUE 713990 1026971 942725 84246 415386379 57678614 1326682 56351932 0 316027 316027 829350 293163 536187 0 536187 536187 478529732 196098 347495330 195916 131034402 182 131034584 131034584 27170 19404 37031 -9861 -9861 0 0 0 0 0 0 0 713288867 414479548 2233513 188228869 4704383 4704383 136747637 136747637 4174588 4174588 0 5037060 1475459 3380421 181180 1692081 1610332 81749 186448418 163155546 15972489 7320383 15699283 13510936 1529817 658530 34374274 29446274 3499447 1428553 12144800 10401445 1239436 503919 0 1436175 751635 683108 1432 1029057 13115 1015942 153000 153000 84964 84964 8384861 8384861 27121267 23386586 2960885 773796 2474482 2074728 116831 282923 30615751 23303195 6359038 953518 5736765 3426722 2216246 93797 0 40548319 34884130 3974155 1690034 4372222 4117150 172470 82602 0 3682079 2920195 452460 309424 13533546 11602158 1369815 561573 0 38287700 32791597 3907446 1588657 2789613 421648 2367965 NONCAPITALIZED EQUIPMENT 3992006 3586893 307447 97666 ATHLETIC SUPPLIES 535225 535225 LIBRARY ACQUISITIONS 4719096 4719096 590518652 513913673 59992028 16612951 X 0 0 48249052 43134777 43485851 38418832 9573086 9510728 0 0 0 0 0 0 1713172 1760871 4661544 6716098 1406935671 667177190 675329777 739758481 671066451 624785224 1684283740 1574077606 7079741 6927706 0 0 6125498 12211192 3151567912 3057301515 43699750 52413650 0 0 14131682 16307020 186809229 180093919 0 0 0 0 318434747 318498125 0 0 137362268 118419084 700437676 685731798 X 1146949702 1135510137 1304180534 1236059580 2451130236 2371569717 3151567912 3057301515 X 122770215 -230596575 28265841 X false true X true true true X 89637145 108975519 84595339 91013549 108346936 482568488 0 0 89637145 108975519 84595339 91013549 108346936 482568488 2019464 480549024 21704670 23758293 17509345 26120543 58823991 147916842 0 349534 0 -200000 0 0 149534 630634864 1835026446 0.76201 0.81791 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 230258 230258 590288394 590518652 1000000 250000 1000000 1000000 1000000 1000000 4000000 6000000 228179 244105 212203 230258 914745 250000 250000 250000 250000 1000000 1500000 2020000 29989839 X X X false 1712001066 23187400 -30855787 27916197 31908241 9880518 1634627723 1304310182 19852240 458732816 27352633 42106539 1435000 1712001066 1354789406 12055783 13075805 26839282 41868530 6903000 1304310182 1301639489 21825537 104855707 26166436 41586891 5778000 1354789406 1227986155 23308799 118490569 24578654 42279380 1288000 1301639489 0.30700 0.36700 0.32600 true false 36693800 7506947 44200747 971254226 429953856 541300370 6346391 1556686 4789705 239854066 190336659 49517407 145280241 45329988 99950252 739758481 ALTERNATIVE INVESTMENTS 1569108497 F LIFE INSURANCE & OTHER INVEST 3305739 F REAL ESTATE 1663370 F 1574077606 0 ANNUITY PAYMENT LIABILITY 17248352 POSTRETIREMENT BENEFIT LIABILI 48491000 FIN47 ASSET RETIREMENT OBLIGAT 6056947 DEPOSITS HELD FOR OTHERS 1053276 REFUNDABLE STUDENT LOANS 235968 OTHER LIABILITIES 917185 P3 FINANCING OBLIGATION 44416356 118419084 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 18,000 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, 2022, 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 Program Services Research 1083 East Asia and the Pacific Program Services Global Educ. Exper. 3991 East Asia and the Pacific Send agents to seminar 4083 Europe (Including Iceland and Greenland) 6 Program Services Global Educ. Exper. 149098 Europe (Including Iceland and Greenland) 3 Program Services Research 109567 Europe (Including Iceland and Greenland) Send agents to seminar 82764 Europe (Including Iceland and Greenland) Investments 314970 Middle East and North Africa Program Services Global Educ. Exper. 9756 Middle East and North Africa Send agents to seminar 1271 Central America and the Caribbean Program Services Global Educ. Exper. 7849 Russia and the Newly Independent States Program Services Global Educ. Exper. 40516 Russia and the Newly Independent States Program Services Research 21214 South Asia Program Services Research 5999 South Asia Program Services Global Educ. Exper. 578 Sub-Saharan Africa Program Services Research 8226 Sub-Saharan Africa Send agents to seminar 2392 Sub-Saharan Africa Program Services Global Educ. Exper. 117268 South America Program Services Global Educ. Exper. 12502 South America Send agents to seminar 2454 South America Program Services Research 30096 South America Investments 53933 North America 1 Program Services Research 11443 North America Send agents to seminar 10748 North America 1 Program Services Global Educ. Exper. 1864 South America Investments 7215000 Central America and the Caribbean Investments 594445000 Europe (Including Iceland and Greenland) Investments 48220000 9 2 11 880625 650003040 650883665 East Asia and the Pacific RESEARCH 71280 WIRE N/A N/A Europe (Including Iceland and Greenland) RESEARCH 53970 WIRE N/A N/A 2 SCHOLARSHIP Central America and the Caribbean 8 303538 CHECK N/A N/A SCHOLARSHIP East Asia and the Pacific 68 808551 CHECK N/A N/A SCHOLARSHIP Europe (Including Iceland and Greenland) 20 846157 CHECK N/A N/A SCHOLARSHIP Middle East and North Africa 10 380005 CHECK N/A N/A SCHOLARSHIP North America 7 276802 CHECK N/A N/A SCHOLARSHIP Russia and the Newly Independent States 4 97160 CHECK N/A N/A SCHOLARSHIP South America 5 194730 CHECK N/A N/A SCHOLARSHIP South Asia 18 553407 CHECK N/A N/A SCHOLARSHIP Sub-Saharan Africa 10 476252 CHECK N/A N/A FELLOWSHIP East Asia and the Pacific 6 22962 CHECK N/A N/A FELLOWSHIP Europe (Including Iceland and Greenland) 1 2000 CHECK N/A N/A FELLOWSHIP Middle East and North Africa 2 29148 CHECK N/A N/A FELLOWSHIP North America 2 13547 CHECK N/A N/A FELLOWSHIP Russia and the Newly Independent States 1 11762 CHECK N/A N/A FELLOWSHIP South America 1 3300 CHECK N/A N/A FELLOWSHIP South Asia 5 20862 CHECK N/A N/A FELLOWSHIP Sub-Saharan Africa 2 6162 CHECK N/A N/A FELLOWSHIP Central America and the Caribbean 2 2993 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 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 31183 THE STETLER COMPANY MAILING STRATEGY false 53781 84964 AK AZ AR CO CT DC KY ME MD MA MI MN MS MO NH NY OR PA SC UT VA WA GOLF TOURNAMENT 31350 5450 25900 5392 26354 2035 ZOELLNER EVENT 15224 13954 1270 2574 676 0 46574 19404 27170 5392 28928 2711 37031 -9861 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 15250 250969449 501(C)(3) 1129013 ARTSQUEST 25 W THIRD STREET BETHLEHEM PA 18015 232280560 501(C)(3) 17500 BETHLEHEM AREA SCHOOL DISTRICT ATTN ACCOUNTS RECEIVABLE 1516 SYCAMORE ST BETHLEHEM PA 180176037 240862592 GOVT 9662 GEORGE WASHINGTON UNIVERSITY PO BOX 829896 PHILADELPHIA PA 19182 530196584 501(C)(3) 113625 BUCKNELL UNIVERSITY ONE DENT DRIVE OFFICE OF FINANCE LEWISBURG PA 17837 240772407 501(C)(3) 27252 BUTLER HOSPITAL 350 DUNCAN DRIVE PROVIDENCE RI 029067003 050258812 501(C)(3) 55001 RESEARCH CORNELL UNIVERSITY PO BOX 22 ITHACA NY 148510022 150532082 501(C)(3) 287435 CITY OF BETHLEHEM 10 EAST CHURCH STREET BETHLEHEM PA 18018 246000689 GOVT 335954 GEORGIA TECH RESEARCH CORP PO BOX 100117 ATLANTA GA 30384 580603146 501(C)(3) 89608 FLORIDA STATE UNIVERSITY 874 TRADITIONS WAY PO BOX 3064166 TALLAHASSEE FL 323064166 650385507 GOVT 48497 RESEARCH TEACHERS COLLEGE COLUMBIA UNIVERSITY 525 WEST 120TH STREET ATTNJ HERNANDEZ GRANTS AND CONTRA NEW YORK NY 10027 131624202 501(C)(3) 13227 BOARD OF REGENTS OF WISCONSIN SYSTEM UW MADISON GAR ACCT DRAWER 538 MILWAUKEE WI 532780538 391805963 GOVT 50085 UNIVERSITY OF CONNECTICUT 438 WHITNEY ROAD EXT UNIT 1133 STORRS CT 062691133 060772160 GOVT 121237 NORTHWESTERN UNIVERSITY 633 CLARK ST EVANSTON IL 602080001 362167817 501(C)(3) 119552 TEXAS A&M 400 HARVEY MITCHELL PKWY S SUITE 300 COLLEGE STATION TX 778454375 746000531 GOVT 11299 GEORGETOWN UNIVERSITY BOX 571164 SPONSORED ACCOUNTING OFFICE WASHINGTON DC 200571164 530196603 501(C)(3) 48956 THOMAS JEFFERSON UNIVERSTIY 1101 MARKET ST PHILADELPHIA PA 191072934 231352651 501(C)(3) 31904 LAFAYETTE COLLEGE 730 SULLIVAN RD 030 MARQUIS HALL EASTON PA 180421760 240795686 501(C)(3) 15006 REGENTS OF THE UNIVERSITY OF CALIFORNIA PO BOX 741539 LOS ANGELES CA 900741539 956006142 GOVT 196865 MONTANA STATE UNIVERSITY PO BOX 172470 BOZEMAN MT 597172470 816010045 GOVT 14640 THE ROCKEFELLER UNIVERSITY 1230 YORK AVE NEW YORK NY 100656399 131624158 501(C)(3) 144177 UNIVERSITY OF KANSAS 3901 RAINBOW BLVD APT 1039 KANSAS CITY KS 661608500 481124839 GOVT 233838 UNIVERSITY OF COLORADO BOULDER PO BOX 910220 DENVER CO 802910220 846000555 GOVT 67564 UNIVERSITY OF MARYLAND PO BOX 41428 BALTIMORE MD 212036428 526002033 GOVT 136543 UNIVERSITY OF TEXAS ARLINGTON BOX 19136 ARLINGTON TX 760190001 756000121 GOVT 13802 TEMPLE UNIVERSITY PO BOX 824242 PHILADELPHIA PA 191824242 231365971 501(C)(3) 14781 UNIVERSITY OF WASHINGTON 12455 COLLECTIONS DRIVE CHICAGO IL 606930001 916001537 GOVT 80801 RHODE ISLAND HOSPITAL 167 POINT ST BOX 42 PROVIDENCE RI 029034771 050258954 501(c)(3) 63771 WESTERN KENTUCKY UNIVERSITY 1906 COLLEGE HTS BLVD BOWLING GREEN KY 421011022 616055628 GOVT 12000 UNIVERSITY OF PITTSBURGH 500 ROSS STREET PITTSBURGH PA 152620001 250965591 501(C)(3) 219575 VANDERBILT UNIVERSITY 2301 VANDERBILT PL NASHVILLE TN 37240 620476822 501(C)(3) 19522 BROWN UNIVERSITY BOX 1997 69 BROWN ST 2ND FL PROVIDENCE RI 02912 050258809 501(C)(3) 12600 PURDUE UNIVERSITY 23510 NETWORK PLACE CHICAGO IL 606731235 356002041 501(C)(3) 58432 RESEARCH MASSACHUSETTS INSTITUTE OF TECHNOLOGY 77 MASSACHUSETTS AVE 11-120 CAMBRIDGE MA 021394301 042103594 501(C)(3) 242653 REGENTS OF THE UNIVERSITY OF MICHIGAN BOX 223131 PITTSBURGH PA 152512131 386006309 GOVT 34973 FLORIDA ATLANTIC UNIVERSITY PO BOX 198660 ATLANTA GA 30384 650385507 GOVT 12040 SMITHSONIAN 24411 NETWORK PL CHICAGO IL 606731243 530206027 501(C)(3) 87812 BETHLEHEM ECONOMIC DEVELOPMENT CORP 10 EAST CHURCH STREET BETHLEHEM PA 18018 232211627 501(C)(3) 295000 UNIVERSITY OF WISCONSIN-MADISON 21 N PARK STREET SUITE 6401 MADISON WI 53715 396006492 GOVT 54665 UNIVERSITY OF HOUSTON SYSTEM PO BOX 988 TREAS OFFICE HOUSTON TX 770010988 746001399 GOVT 50322 UNIVERSITY OF VIRGINIA PO BOX 400195 OFFICE SPONSORED PRO CHARLOTTESVILLE VA 229044195 546001796 GOVT 78506 WRIGHT STATE UNIVERSITY 3640 COLONEL GLENN HWY DAYTON OH 45435 310732831 GOVT 16665 42 SCHOLARSHIPS AND FELLOWSHIPS 4267 136747637 SCHEDULE I, PART III INDIVIDUALS IN THE U.S. ARE DEFINED AS THOSE LIVING IN 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. 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 BEG 7/31/21 336536 3129 12972 3741 356378 NATHANIEL N URBAN PROVOST, INTERIM PRESIDENT 622306 4333 21022 22161 669822 FRANK A ROTH GENERAL COUNSEL, SECRETARY 423094 50000 2566 25472 15507 516639 PATRICIA A JOHNSON VP FINANCE AND ADMIN. 454011 11735 26470 3858 496074 DAVID L HAMMER TREASURER, INTERIM VP F&A 169965 1521 12289 20604 204379 KRISTIN AGATONE CHIEF INVESTMENT OFF. 519625 789247 556 27157 2276 1338861 STEPHEN P DEWEERTH DEAN,P.C.ROSSIN COLL OF ENG 415357 4500 5619 23437 21589 470502 ROBERT A FLOWERS DEAN,COLL. ARTS & SCI. 329720 1275 19794 13986 364775 GEORGETTE C PHILLIPS DEAN,COLL. BUS. & ECON. 498721 24000 6700 27939 2044 559404 JOSEPH E BUCK VP, ADVANCEMENT 458648 23777 25289 21724 529438 PAUL BROCKMAN PROFESSOR 471910 2511 27050 15483 516954 MICHAEL D GOULD ASSOC DIR. INVEST. OFF. 212537 232932 167 10848 1077 457561 JOHN W WELTY VICE PROV,WESTERN REG. 432463 3301 25494 13773 475031 JOHN D SIMON PRESIDENT END 6/30/21 951613 100000 89369 30572 25061 1196615 PATRICK V FARRELL PROFESSOR 402387 6375 16045 16384 441191 JOHN P COULTER PROFESSOR 301524 1481 18269 95118 416392 SCHEDULE J, PART I, LINE 1A FIRST CLASS TRAVEL: PRESIDENT HELBLE TRAVELED FIRST CLASS ON ONE OCASION WHEN HE HAD TO BOOK A TRIP TO TWO DESTINATIONS LAST MINUTE. THE FIRST CLASS TRAVEL ENABLED HIM TO WORK ON HIS LONG FLIGHT TO BE PREPARED TO MEET WITH LEHIGH ALUMS, VIPS AND DONORS AS SOON AS HE LANDED. THE FIRST CLASS TRAVEL WAS ALL THAT WAS AVAILABLE DUE TO THE LATE BOOKING, AND IT WAS ONLY USED FOR ONE LEG OF THE TRIP. 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 AND THE VICE PRESIDENT OF ADVANCEMENT RECEIVES A LIMITED 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 JOHN SIMON AND DR JOSEPH HELBLE PARTICIPATE IN A 457(F) PLAN. IN KEEPING WITH THE UNIVERSITY POLICY FOR ALL OF THE PRESIDENT'S 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 36160000 0 53931267 0 0 0 766267 0 0 0 53165000 0 2006 true false true true C 3045000 0 105101536 0 0 0 451024 0 0 0 104650512 0 2009 true true true true A false true true true true false 0.00130 0.00290 0.00420 true B false true true true true false 0.00040 0.00210 0.00250 true C false true true true true false 0.00160 0.00150 0.00310 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 B & C & D 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 2022. 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 3 2020000 EXPERT OPINION X 181 12232202 MARKET VALUE X 1 68000 MARKET VALUE X 1 224850 MARKET VALUE X ATHLETICS 3 7633 RECEIPTS X EQUIPMENT 1 141129 MARKET VALUE X OTHER 24 25404 MARKET VALUE/RECEIPT 2 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 VOTING 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 VOTING 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: 600,646 RATE SWAP FAIR VALUE ADJUSTMENT: 14,309,640 NON-CASH IN KIND GIFTS: -174,166 POST RETIREMENT LIABILITY ADJUSTMENT: 11,656,000 OTHER NONOPERATING 2,093,750 OTHER: -220,029 ------------- TOTAL TO LINE 9: $ 28,265,841 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 13587005 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 17000453 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 1029352 LEHIGH UNIV LUP10 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 553 1027210 LEHIGH UNIV LUP11 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 0 65284 LEHIGH UNIV LUP12 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 0 949596 LEHIGH UNIV LUP13 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 75958 1987279 LEHIGH UNIV LUP14 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 0 1641396 LEHIGH UNIV LUP15 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 45500 2701249 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 9961011 LEHIGH UNIV LUP18 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 553 1618520 LEHIGH UNIV LUP19 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 0 30967 LEHIGH UNIV LUP20 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 1105 0 LEHIGH UNIV LUP21 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 553 903981 LEHIGH UNIV LUP22 LLC 306 SOUTH NEW ST SUITE 428 BETHLEHEM PA 18015 240795445 REAL ESTATE PA 368 605134 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 434457 6595886 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 7200 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 STORMFIELD OPPORTUNITY FUND II LP 200 PEQUOT AVE SOUTHPORT CT 06890 862617388 INVESTMENT CT LEHIGH UNIV UNRELATED 540402 false 8382 false 0.71039 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 (2) 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 CORP CTR PROPERTY OWNERS ASSOC 27 MEMORIAL DRIVE WEST BETHLEHEM PA 18015 232885456 PROPERTY MGMT PA LU PROPERTIES C CORP false false true true false false false false false false false false true true true true false true false false LEHIGH UNIVERSITY ALUMNI ASSOCIATION 1B 1133933 CASH VALUE BEN FRANKLIN TECH PARTNERS OF NORTHEASTERN PA 1C 420997 CASH VALUE MANUFACTURERS RESOURCE CENTER 1L 74408 CASH VALUE BEN FRANKLIN TECH PARTNERS OF NORTHEASTERN PA 1L 150541 CASH VALUE BEN FRANKLIN TECH PARTNERS OF NORTHEASTERN PA 1Q 570618 CASH VALUE MANUFACTURERS RESOURCE CENTER 1Q 375745 CASH VALUE