2023-03-29T10:00:53-05:00 2022-05-31 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2021-06-01 150545841 LE MOYNE COLLEGE % NICOLE BROWN LEMO 3154454174 1419 SALT SPRINGS ROAD SYRACUSE NY 13214 JOSEPH GRASSO VP FINANCE & ADMIN 3154454174 2022-10-15 true JOSEPH GRASSO 999009999 Lauren R Denton P01571860 2604604000 3 2021 2023-04-26 12:10:37Z LINDA LEMURA 1419 SALT SPRINGS RD SYRACUSE NY 13214 239349296 false X WWW.LEMOYNE.EDU X 1946 NY THE COLLEGE IS A DIVERSE LEARNING COMMUNITY THAT STRIVES FOR ACADEMIC EXCELLENCE IN THE CATHOLIC AND JESUIT TRADITION THROUGH COMPREHENSIVE PROGRAMS. 40 38 1527 2798 121574 0 13658230 24748005 115069789 118238289 25045310 16326283 905477 1053322 154678806 160365899 49259252 50471052 0 0 49930665 55316373 95245 114150 3031625 32611971 40081794 131897133 145983369 22781673 14382530 403093667 407704263 98640023 112614620 304453644 295089643 X THE COLLEGE IS A DIVERSE LEARNING COMMUNITY THAT STRIVES FOR ACADEMIC EXCELLENCE IN THE CATHOLIC AND JESUIT TRADITION THROUGH COMPREHENSIVE PROGRAMS ROOTED IN THE LIBERAL ARTS AND SCIENCES. false false 88450938 50471052 102689897 LE MOYNE COLLEGE OFFERS UNDERGRADUATE, GRADUATE, AND DOCTORAL PROGRAMS TO APPROXIMATELY 2,650 FULL-TIME AND 725 PART-TIME EQUIVALENTS IN OVER 80 AREAS OF STUDY. IN ADDITION TO INSTRUCTION OFFERED IN INDIVIDUAL ACADEMIC DISCIPLINES, ALL UNDERGRADUATE STUDENTS ENGAGE IN A CORE CURRICULUM WHICH SEEKS TO PROVIDE A FOUNDATION IN THE LIBERAL ARTS AND SCIENCES AND REFINE STUDENTS' CRITICAL THINKING AND COMMUNICATION SKILLS. WITHIN THE CORE CURRICULUM STUDENTS DEEPEN THEIR UNDERSTANDING OF THE DIVERSE WAYS IN WHICH WOMEN AND MEN THROUGHOUT HISTORY HAVE RESPONDED TO ENDURING QUESTIONS ABOUT MEANING AND ORDER IN THE PHYSICAL UNIVERSE, IN SOCIAL AND POLITICAL PROCESSES, AND IN HUMAN EXPERIENCE. EACH YEAR, APPROXIMATELY 1% OF LE MOYNE STUDENTS ALSO TAKE PART IN THE COLLEGE'S STUDY ABROAD PROGRAM TO ENHANCE THEIR EDUCATIONAL EXPERIENCE, IMMERSE THEMSELVES IN A NEW WAY OF LIFE AND DEVELOP NEW PERSPECTIVES ON THE PEOPLE AND CULTURES OF OTHER LANDS. 10348928 THE COLLEGE OFFERS SEVERAL PROGRAMS THROUGH ITS PUBLIC SERVICE FUNCTION TO ASSIST SOCIALLY- AND ECONOMICALLY-DISADVANTAGED HIGH SCHOOL STUDENTS IN SUCCESSFULLY COMPLETING THEIR SECONDARY EDUCATION AND PROVIDING AN OPPORTUNITY TO ENTER SOME FORM OF POST-SECONDARY EDUCATION. THESE PROGRAMS PROVIDE ADVISEMENT AND TUTORING EXPERIENCES, AS WELL AS OUTSIDE ENRICHMENT ACTIVITIES. THE COLLEGE ALSO OPERATES AN ACADEMIC SUPPORT CENTER OFFERING TUTORING AND STUDY GROUPS TO ASSIST STUDENTS IN THEIR COURSEWORK, TO PROVIDE INDIVIDUAL CONSULTATIONS TO IMPROVE STUDENTS' LEARNING STRATEGIES AND STUDY SKILLS, TO PROVIDE SUPPORT AND COUNSELING FOR STUDENTS ON ACADEMIC PROBATION, AND TO ADMINISTER ACCOMMODATIONS FOR STUDENTS WITH LEARNING AND OTHER DISABILITIES. IN ADDITION TO THE ACADEMIC SUPPORT CENTER, THE NOREEN REALE FALCONE LIBRARY SUPPORTS THE EDUCATIONAL GOALS OF LE MOYNE COLLEGE THROUGH A PROCESS OF CONTINUOUS REVIEW AND IMPROVEMENT OF COLLECTIONS, INSTRUCTIONAL PROGRAMS, TECHNOLOGY, AND INFORMATION SERVICES. THE LIBRARY COLLECTION CONTAINS OVER 193,081 BOOK TITLES (ENCOMPASSING 266,833 VOLUMES), 333,591 E-BOOK TITLES, 1,362 PRINT AND ELECTRONIC PERIODICAL SUBSCRIPTIONS, AND 7,022 VIDEOS. IN ADDITION TO IN-HOUSE COLLECTIONS, ACCESS IS PROVIDED TO OVER 256 DATABASES, THAT GRANT ACCESS TO 117,391 ADDITIONAL PERIODICAL TITLES, AND 62,643 DIGITAL FILMS. 27915705 16615807 IN KEEPING WITH THE COLLEGE'S MISSION AND JESUIT TRADITION OF EDUCATING THE WHOLE PERSON, LE MOYNE OFFERS A VARIETY OF STUDENT SERVICES TO MEET STUDENT NEEDS OUTSIDE THE CLASSROOM. THESE SERVICES ENHANCE THE QUALITY OF STUDENT LIFE AND FOSTER STUDENT SOCIAL DEVELOPMENT. ACTIVITIES AND SERVICES REVOLVE AROUND KEY AREAS INCLUDING HOUSING AND FOOD SERVICE, PERSONAL COUNSELING, HEALTH SERVICES, SERVICE LEARNING, CAREER PLANNING AND PLACEMENT, AND INTERCOLLEGIATE ATHLETICS. IN PARTICULAR, CAMPUS MINISTRY OFFERS A VARIETY OF RETREAT AND ALTERNATIVE BREAK PROGRAMS TO STUDENTS LOOKING TO ENGAGE IN SPIRITUAL GROWTH AND ANSWER THE CALL TO BE LEADERS IN SERVING THE NEEDS OF OTHERS, AS WELL AS OPPORTUNITIES TO TAKE PART IN LITURGICAL MINISTRIES. THE OFFICE OF SERVICE LEARNING INTEGRATES COMMUNITY SERVICE OPPORTUNITIES WITH ACADEMIC COURSEWORK IN RECOGNITION OF THE SOCIAL JUSTICE COMPONENT OF A JESUIT EDUCATION. FINALLY, THE OFFICE OF CAREER SERVICES OFFERS SEMINARS AND WORKSHOPS ON A VARIETY OF TOPICS INCLUDING RESUME WRITING, INTERVIEWING, AND GRADUATE-SCHOOL PLANNING, ALONG WITH RECRUITING PROGRAMS FEATURING EMPLOYERS FROM A VARIETY OF INDUSTRIES. 126715571 true true false true false false false true false true true true false true true true true false true false true false true true true false false false true true true false false false false false false false false true false true false false false false true true false false false true 4426 0 true 1527 true true true false false false false true true false false false false false false X 40 38 false false false false false false false true true false false true true true true true true true true false NY X NICOLE BROWN 3154454174 1419 SALT SPRINGS ROAD GH320 SYRACUSE NY 13214 LINDA LEMURA PHD PRESIDENT/TRUSTEE 35.0 0.0 X X 476418 0 30579 ROGER W STACKPOOLE SVP FIN, ADM, TREAS(END 04/22) 35.0 0.0 X 275391 0 39574 WILLIAM BROWER III VP OF ADVANCEMENT 35.0 0.0 X 243212 0 47864 MARTHA GRABOWSKI PHD PROFESSOR 35.0 0.0 X 224140 0 31185 JAMES E JOSEPH DEAN OF MADDEN SCHOOL OF BUS 35.0 0.0 X 204671 0 44120 TIMOTHY LEE VP ENROLLMENT MANAGEMENT 35.0 0.0 X 177257 0 32972 JAMES HANNAN PROVOST 35.0 0.0 X 180649 0 23345 JED SCHNEIDER ASSISTANT VP FACILITIES 35.0 0.0 X 156770 0 27914 THOMAS P BROCKELMAN FORMER (PROVOST) END 8/31/16 35.0 0.0 X 113477 0 1197 ALLISON EHRHART ALLYN TRUSTEE 1.0 0.0 X 0 0 0 ELIZABETH ALLEN TRUSTEE (BEG 07/21) 1.0 0.0 X 0 0 0 AMINY AUDI TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL CORASANITI TRUSTEE 1.0 0.0 X 0 0 0 CHRISTOPHER CURTIS TRUSTEE 1.0 0.0 X 0 0 0 ANTHONY DWYER TRUSTEE 1.0 0.0 X 0 0 0 PETER DILAURA TRUSTEE/VICE CHAIR 1.0 0.0 X 0 0 0 DR JEANETTE EPPS TRUSTEE 1.0 0.0 X 0 0 0 THOMAS FISCOE TRUSTEE 1.0 0.0 X 0 0 0 REV PETER FOLAN SJ TRUSTEE 1.0 0.0 X 0 0 0 KATHLEEN FORBUSH TRUSTEE 1.0 0.0 X 0 0 0 JUDY FRODIGH TRUSTEE 1.0 0.0 X 0 0 0 REV MICHAEL GARANZINI SJ TRUSTEE 1.0 0.0 X 0 0 0 JOSEPH GRASSO TRUSTEE END 4/22) VP FIN/ADMIN (BEG 4/22) 1.0 0.0 X X 0 0 0 EVELYN INGRAM TRUSTEE 1.0 0.0 X 0 0 0 BARBARA SCANLON JESSUP BOARD SECRETARY 1.0 0.0 X 0 0 0 KATHLEEN KEENAN TRUSTEE 1.0 0.0 X 0 0 0 REV DONALD KIRBY SJ TRUSTEE 1.0 0.0 X 0 0 0 RICHARD LOCASTRO TRUSTEE 1.0 0.0 X 0 0 0 COLLEEN MANFRED TRUSTEE 1.0 0.0 X 0 0 0 BARBARA MCHUGH TRUSTEE 1.0 0.0 X 0 0 0 DANIEL MCNEIL TRUSTEE 1.0 0.0 X 0 0 0 GIANNA DEBOTTIS METTS TRUSTEE (BEG 07/21) 1.0 0.0 X 0 0 0 REGINA MORANO TRUSTEE 1.0 0.0 X 0 0 0 KURT OHLIGER JR TRUSTEE 1.0 0.0 X 0 0 0 REV MARIO POWELL SJ TRUSTEE (BEG 07/21) 1.0 0.0 X 0 0 0 JOSEPH POWERS TRUSTEE (BEG 07/21) 1.0 0.0 X 0 0 0 DOMINIC PULLANO TRUSTEE 1.0 0.0 X 0 0 0 MSGR NEAL QUARTIER TRUSTEE 1.0 0.0 X 0 0 0 JOHN QUATTRONE TRUSTEE 1.0 0.0 X 0 0 0 DENIS QUINN TRUSTEE (BEG 07/21) 1.0 0.0 X 0 0 0 REV ROBERT REISER SJ TRUSTEE 1.0 0.0 X 0 0 0 ROBERT REKLAITIS BOARD CHAIR 1.0 0.0 X 0 0 0 LYNDA RUBINO TRUSTEE 1.0 0.0 X 0 0 0 JOSEPH SAVAGE TRUSTEE (BEG 07/21) 1.0 0.0 X 0 0 0 MICHAEL SICILIAN TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM SORENSON TRUSTEE 1.0 0.0 X 0 0 0 JEFFREY VUKELIC TRUSTEE 1.0 0.0 X 0 0 0 MARCUS WASHINGTON TRUSTEE 1.0 0.0 X 0 0 0 DR DEREK ZUCKERMAN TRUSTEE 1.0 0.0 X 0 0 0 2051985 0 278750 78 true true false SODEXO INC AFFILIATES LE MOYNE COLLEGE SYRACUSE NY 13214 CAMPUS DINING SVCS 2898056 UG2 LLC PO BOX 5972 SPRINGFIELD MA 01101 JANITORIAL SERVICES 1463244 PINCKNEY HUGO GROUP LLC 760 WEST GENESEE ST SYRACUSE NY 13204 MARKETING SERVICES 960016 FLOWER CITY GLASS CO INC 188 MT HOPE AVENUE ROCHESTER NY 14620 CONTRACTOR SERVICES 594252 TERACAI PO BOX 5211 BINGHAMTON NY 13902 COMPUTER SERVICES 459946 38 103589 15464605 9179811 1673838 24748005 TUITION & FEES 611310 99516034 99516034 ROOM & BOARD 611310 18221439 18221439 INTERCOLLEGIATE ATHLETICS 611310 185342 185342 CATERING SERVICE 611310 183003 183003 BOOKSTORE 611310 132471 132471 118238289 2911311 121574 2789737 0 0 24000 24000 0 24000 24000 92229311 78807154 7185 13422157 -7185 13414972 13414972 130966 103589 169058 -38092 -38092 0 0 0 0 0 0 FEES AND ADMISSIONS 900099 569890 569890 REBATES 900099 132368 132368 INDIRECT COST RECOVERY 900099 228409 228409 136747 136747 1067414 160365899 119305703 121574 16190617 21940 21940 49381424 49381424 1067688 1067688 0 997340 211295 786045 319200 319200 40390900 33346057 5632122 1412721 3108067 2432014 544921 131132 7752433 6692516 550694 509223 2748433 2112704 512419 123310 0 507536 507536 205537 205537 39550 39550 114150 114150 171551 171551 7287673 6666803 206571 414299 575369 245199 330170 1471908 1037400 387159 47349 1626674 1626674 0 0 2798162 2337575 342470 118117 0 0 3213160 3075176 125216 12768 0 7378513 7122704 228453 27356 655379 247941 381432 26006 ROOM & BOARD 4023513 4023513 UTILITIES 1322590 675783 646807 FACILITIES MAINTENANCE 2536918 1638225 898693 CUSTODIAL SERVICES 1414662 687584 727078 4853099 3372830 1424625 55644 145983369 126715571 16236173 3031625 0 0 41152771 34096314 624079 0 7108093 5552717 0 0 0 0 1427583 1071692 0 0 0 0 227912873 127252654 102606641 100660219 177684807 173201489 69293821 72327103 0 0 0 0 3195872 20794729 403093667 407704263 2436495 3200243 0 0 0 0 68302096 84636620 0 0 0 0 0 0 0 0 27901432 24777757 98640023 112614620 X 102791692 103298074 201661952 191791569 304453644 295089643 403093667 407704263 X 14382530 -23724921 -21610 X false true X true true true X 10747575 14888597 11456470 13658230 24748005 75498877 0 0 10747575 14888597 11456470 13658230 24748005 75498877 3639203 71859674 1650794 1695991 1098946 641570 2914896 8002197 0 1461913 1611034 1106639 926721 1067415 6173722 89674796 575772136 0.80134 0.76370 X SCHEDULE A, PART II, LINE 10 OTHER INCOME INCLUDES REVENUES FROM FEES & ADMISSIONS, CONFERENCES, BUILDING RENTALS, INDIRECT COST RECOVERY, VENDING & TELEPHONE CHARGES & OTHER MISCELLANEOUS SOURCES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 39550 false false 39550 false PART II-B, LINE 1, LOBBYING ACTIVITIES: THE COLLEGE HIRES A LOBBYING FIRM TO OBTAIN FUNDING FOR THE COLLEGE THROUGH THE FEDERAL APPROPRIATIONS PROCESS. 96468 X X false 246132668 15919800 -6236443 9706492 1304366 244805167 189023268 2911427 65888502 9660175 2030354 246132668 193527648 2150737 5053237 10000732 1707622 189023268 187586275 16952694 -1053736 8376766 1580819 193527648 179065353 404506 17193260 7592616 1484228 187586275 0.27060 0.40760 0.32180 false false 1505273 1505273 165404251 83564254 81839997 43019463 36124053 6895410 17983886 7564347 10419539 100660219 PRIVATE EQUITY - ALTERNATIVE 45147977 F FLEXIBLE CAPITAL - ALTERNATIVE 27179126 F 72327103 DEPOSITS WITH TRUSTEES 17128707 LEASE RIGHT-OF-USE ASSETS 493960 OTHER ASSETS 3172062 20794729 0 ACCRUED LIABILITIES 11408704 DEFERRED REVENUE AND DEPOSITS 5421297 ANNUITY AND TRUST OBLIGATIONS 126543 REFUNDABLE GOVERNMENT LOANS 1577387 RESERVE POST RETIREMENT CARE 2728290 ASSET RETIREMENT OBLIGATIONS 3021576 LEASE RIGHT OF USE LIABILITIES 493960 24777757 X 136719955 -23724921 6209 244319 -23474393 160194348 171551 171551 160365899 146008697 6209 190670 196879 145811818 171551 171551 145983369 SCHEDULE D, PART III, LINE 4 THE COLLEGE OWNS A COLLECTION OF RARE HISTORICAL BOOKS DATING BACK TO THE CIVIL WAR PERIOD AND A SET OF DOORS OF AFRICAN ORIGIN. AS PART OF THE COLLEGE'S EXEMPT PURPOSE, THESE ITEMS ARE MADE ACCESSIBLE FOR STUDY BY THE STUDENTS, FACULTY, AND STAFF. SCHEDULE D, PART V, LINE 4 THE INTENDED USES OF THE COLLEGE'S ENDOWMENT FUNDS ARE TO PROVIDE MERIT AND NEED-BASED INSTITUTIONAL FINANCIAL AID TO STUDENTS, SUPPORT ACADEMIC PROGRAMS, USED TO SUPPORT PLANT AND OTHER EDUCATIONAL PURPOSES IN ACCORDANCE WITH THE DONOR'S INTENTIONS FOR THE USE OF THE FUNDS SCHEDULE D, PART X, LINE 2 THE COLLEGE GENERALLY DOES NOT PROVIDE FOR INCOME TAXES SINCE IT IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE COLLEGE RECOGNIZES THE BENEFIT AND ESTABLISHES AN ACCRUAL FOR AN UNCERTAIN TAX POSITION ONLY WHEN THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IN THE EVENT OF EXAMINATION BY TAX AUTHORITIES. IN EVALUATING WHETHER A TAX POSITION HAS MET THE RECOGNITION THRESHOLD, THE COLLEGE MUST PRESUME THAT THE POSITION WILL BE EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. TAX POSITIONS DEEMED TO MEET THE "MORE-LIKELY-THAN-NOT" THRESHOLD ARE RECORDED AS A TAX EXPENSE IN THE CURRENT YEAR. THE COLLEGE HAS ANALYZED ALL OPEN TAX YEARS, AS DEFINED BY THE STATUES OF LIMITATIONS, FOR ALL MAJOR JURISDICTIONS. THE OPEN TAX YEARS INCLUDE THE TAX YEARS ENDED MAY 31, 2019 THROUGH MAY 31, 2022. THE COLLEGE HAS NO EXAMINATION IN PROGRESS. THE COLLEGE BELIEVES IT HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS. SCHEDULE D, PART XI, LINE 2D DEFERRED INVESTMENT INCOME 68,076 PROCEEDS FROM SALE OF PP&E 7,185 DIRECT EXPENSES RELATED TO FUNDRAISING ACTIVITIES 169,058 TOTAL: $244,319 SCHEDULE D, PART XII, LINE 2D CHANGE IN VALUE OF FIN 47 LIABILITY 1,005,372 CHANGE IN VALUE OF SFAS 158 POSTRETIREMENT CARE LIABILITY (621,887) DIRECT EXPENSES RELATED TO FUNDRAISING ACTIVITIES 169,058 LOSS ON EXTINGUISHMENT OF DEBT (150,956) CGA LIABILTIY WRITE OFF (210,917) TOTAL: $190,670 true true true true true true true false false false false false false false false true false true LINE 3 - EXPLANATION OF NONDISCRIMINATORY POLICY: LE MOYNE COLLEGE SUBSCRIBES FULLY TO ALL APPLICABLE FEDERAL AID AND STATE LEGISLATION AND REGULATIONS REGARDING DISCRIMINATION (INCLUDING THE CIVIL RIGHTS ACT OF 1964; TITLE IX OF THE EDUCATIONAL AMENDMENTS OF 1972 (TITLE IX); SECTION 504 OF THE REHABILITATION ACT OF 1973 (SECTION 504); THE AMERICANS WITH WORK DISABILITIES ACT (ADA); THE AGE DISCRIMINATION IN EMPLOYMENT ACT; THE AGE DISCRIMINATION ACT; AND THE NEW YORK STATE HUMAN RIGHTS LAW). THE COLLEGE DOES NOT DISCRIMINATE AGAINST STUDENTS, FACULTY, STAFF OR OTHER BENEFICIARIES ON THE BASIS OF RACE, COLOR, GENDER, CREED, AGE, DISABILITY, MARITAL STATUS, SEXUAL ORIENTATION, VETERAN STAUS, OR NATIONAL OR ETHNIC ORGIN IN ADMISSION TO, OR ACCESS TO, OR TREATMENT OR EMPLOYMENT IN ITS PROGRAMS AND ACTIVITIES. LE MOYNE COLLEGE IS AN AFFIRMATIVE ACTION/EQUAL OPPORTUNITY EMPLOYER. SUCH POLICY IS CONTAINED IN THE COLLEGE CATALOG AND IS MADE AVAILABLE TO THE STUDENTS AND GENERAL PUBLIC. ADDITIONALLY, THE COLLEGE MAKES ITS POLICY AVAILABLE YEAR-ROUND ON ITS WEBSITE HOMPAGE: WWW.LEMOYNE.EDU. LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID: LE MOYNE COLLEGE RECEIVES FEDERAL FINANCIAL AID UNDER THE PELL GRANT, SEOG AND COLLEGE WORK STUDY PROGRAMS, AS WELL AS THE ACADEMIC COMPETITIVENESS GRANT. PELL GRANTS ARE AWARDED BY THE FEDERAL AGENCY DIRECT TO EACH STUDENT. SEOG, COLLEGE WORK STUDY AND ACADEMIC COMPETITIVENESS GRANTS ARE AWARDED BY THE INSTITUTION BASED ON NEED AS DEFINED BY THE APPROPRIATE AGENCY. true Europe (Including Iceland and Greenland) 0 0 Grantmaking TUITION ASSISTANCE 5200 North America 0 0 Grantmaking TUITION ASSISTANCE 800 East Asia and the Pacific 0 0 Grantmaking TUITION ASSISTANCE 400 Central America and the Caribbean 0 0 Grantmaking TUITION ASSISTANCE 425 Sub-Saharan Africa 0 0 Grantmaking TUITION ASSISTANCE 1200 South America 0 0 Grantmaking TUITION ASSISTANCE 400 Europe (Including Iceland and Greenland) 0 0 Program Services STUDY ABROAD 624 North America 0 0 Program Services SOFTWARE 31200 Europe (Including Iceland and Greenland) 0 0 Program Services SERVICES 1000 Central America and the Caribbean 0 0 Investments 10960637 Europe (Including Iceland and Greenland) 0 0 Investments 1835755 North America 0 0 Fundraising 15200 0 0 0 0 12852841 12852841 ST FIN AID STUDY ABROAD East Asia and the Pacific 2 27900 ACCT CRDT ST FIN AID STUDY ABROAD Europe (Including Iceland and Greenland) 20 587249 ACCT CRDT ST FIN AID STUDY ABROAD Sub-Saharan Africa 8 176923 ACCT CRDT ST FIN AID STUDY ABROAD Central America and the Caribbean 3 38713 ACCT CRDT ST FIN AID STUDY ABROAD Russia and the Newly Independent States 4 11354 ACCT CRDT ST FIN AID STUDY ABROAD South America 6 128794 ACCT CRDT ST FIN AID STUDY ABROAD North America 4 70800 ACCT CRDT ST FIN AID STUDY ABROAD Middle East and North Africa 1 34380 ACCT CRDT true false true true true false SCHEDULE F, PART I, LINE 2 GRANTS AND ASSISTANCE IN FURTHERANCE OF THE INSTITUTION'S EXEMPT PROGRAMS ARE MADE TO FOREIGN STUDENTS IN COLLEGE PROGRAMS IN ACCORDANCE WITH ESTABLISHED COLLEGE PROCEDURES OR ARE SUBJECT TO CONDITIONS ESTABLISHED BY THE INSTITUTION'S GOVERNING BOARD DESIGNED TO ENSURE THAT INDIVIDUALS RECEIVING GRANTS ARE ADEQUATELY INVESTIGATED TO ENSURE THAT THEY ARE QUALIFYING RECIPIENTS. SUCH AWARDS ARE MADE ONLY TO THE EXTENT OF THE COST OF EDUCATION. FURTHER, RECIPIENTS ARE JUDGED WORTHY BY THE INSTITUTION'S ASSESSMENT ON THE BASIS OF ACADEMIC ACHIEVEMENT, FINANCIAL NEED, AND OTHER SIMILAR STANDARDS. THE SCHOLARSHIPS AND GRANTS ARE CREDITED DIRECTLY TO THE STUDENTS' ACCOUNT AND THE STUDENTS DO NOT HAVE DIRECT ACCESS TO THE FUNDS FOR ANY OTHER USE. X true MCALLISTER AND QUINN CONSULTING false 97200 STRATEGIC DEVELOPMENT SPECIA CONSULTING false 16950 114150 NY GOLDWAVE GOLF 101068 38355 62713 680 23034 12636 4207 37809 RUSSO GOLF 54853 54853 8052 15190 40461 1 78633 65233 13400 13216 13773 234554 103588 130966 680 23034 20688 19397 13216 92043 169058 -38092 SCHEDULE G, PART I, LINE 2B, LIST OF TEN HIGHEST PAID FUNDRAISERS: (I) NAME OF FUNDRAISER: MCALLISTER AND QUINN (I) ADDRESS OF FUNDRAISER: 1030 15TH ST NW, STE 590 WEST AP, WASHINGTON, DC 20005 (I) NAME OF FUNDRAISER: STRATEGIC DEVELOPMENT SPECIALISTS (I) ADDRESS OF FUNDRAISER: PO BOX 205, SYRACUSE, NY 13214 true SCHOLARSHIPS/GRANTS APPLIED TO TUITION 2931 49381424 SCHEDULE I, PART I, LINE 2 GRANTS AND ASSISTANCE IN FURTHERANCE OF THE INSTITUTION'S EXEMPT PROGRAMS ARE MADE TO DOMESTIC STUDENTS IN COLLEGE PROGRAMS IN ACCORDANCE WITH ESTABLISHED COLLEGE PROCEDURES OR ARE SUBJECT TO CONDITIONS ESTABLISHED BY THE INSTITUTION'S GOVERNING BOARD DESIGNED TO ENSURE THAT INDIVIDUALS RECEIVING GRANTS ARE ADEQUATELY INVESTIGATED TO ENSURE THAT THEY ARE QUALIFYING RECIPIENTS. SUCH AWARDS ARE MADE ONLY TO THE EXTENT OF THE COST OF EDUCATION FURTHER, RECIPIENTS ARE JUDGED WORTHY BY THE INSTITUTION'S ASSESSMENT ON THE BASIS OF ACADEMIC ACHIEVEMENT, FINANCIAL NEED, AND OTHER SIMILAR STANDARDS. THE SCHOLARSHIPS AND GRANTS ARE CREDITED DIRECTLY TO THE STUDENTS' ACCOUNT AND THE STUDENTS DO NOT HAVE DIRECT ACCESS TO THE FUNDS FOR ANY OTHER USE. X true true X X X X X false true false false false false false false false LINDA LEMURA PHD PRESIDENT/TRUSTEE 428408 48010 19500 11079 506997 ROGER W STACKPOOLE SVP FIN, ADM, TREAS(END 04/22) 253891 21500 19500 20074 314965 THOMAS P BROCKELMAN FORMER (PROVOST) END 8/31/16 113477 1197 114674 JAMES HANNAN PROVOST 180649 10036 13309 203994 MARTHA GRABOWSKI PHD PROFESSOR 193990 30150 10072 21113 255325 JED SCHNEIDER ASSISTANT VP FACILITIES 156770 8371 19543 184684 TIMOTHY LEE VP ENROLLMENT MANAGEMENT 175257 2000 9484 23488 210229 WILLIAM BROWER III VP OF ADVANCEMENT 211212 15000 17000 11232 36632 291076 JAMES E JOSEPH DEAN OF MADDEN SCHOOL OF BUS 178756 25915 9405 34715 248791 SCHEDULE J, PART I, LINE 1A THE PRESIDENT RECEIVED A $24,000 PAYMENT AS A HOUSING ALLOWANCE. THIS AMOUNT WAS REPORTED AS TAXABLE INCOME ON HER W-2. SCHEDULE J, PART I LINE 1B THE PRESIDENT OF THE COLLEGE RECEIVED A HOUSING ALLOWANCE THROUGH HER EMPLOYMENT CONTRACT. THESE BENEFITS ARE ADMINISTERED THROUGH PAYROLL AS TAXABLE FRINGE AND CASH PAYMENT AND WAS INCLUDED IN HER W-2'S. THE BOARD OF TRUSTEES OF THE COLLEGE APPROVED THE NATURE AND AMOUNT OF THE HOUSING ALLOWANCE. SCHEDULE J, PART I, LINE 4B THE PRESIDENT RECEIVED 457B DEFERRED COMPENSATION PLAN EMPLOYER CONTRIBUTION OF $19,500. THE 457 PAYMENTS WAS LISTED IN HER EMPLOMENT CONTRACT. 457B DEFERRED COMPENSATION PLAN EMPLOYER CONTRIUTION VP OF INSTITUTIONAL ADVANCEMENT OF $10,000. THIS 457 PAYMENT WAS LISTED IN HIS EMPLOYMENT CONTRACT. A ONODAGA CIVIC DEV CORP SERIES 2022 800458240 682832BW9 2022-04-04 17513155 REFI OF 2012 SERIES false false false B ONODAGA CIVIC DEV CORP SERIES 2021 800458240 682832JQ4 2021-11-04 17952668 VARIOUS RENOS AND MAINTENANCE false false false C ONODAGA CIVIC DEV CORP SERIES 2020 (b) 800458240 682832FE5 2020-04-01 23361919 REFI OF 2010 SERIES false false false D ONODAGA CIVIC DEV CORP SERIES 2018 800458240 682832ET3 2018-04-12 14427721 REFI OF 2009 VARIABLE RATE DEBT false false false A 0 0 17513155 0 0 0 252154 0 0 0 17261001 0 true false true true B 0 0 17952668 0 0 0 380675 0 0 0 0 17571993 true false true C 0 0 23361919 0 0 0 382529 0 0 0 22979390 0 true false true true D 0 0 14427721 0 0 0 288554 0 0 0 14139167 0 true false true true A false false true true false 0.00000 0.00000 0.00000 false false false true B false false true true false 0.00000 0.02070 0.02070 false false false true C false false true true false 0.00000 0.01640 0.01640 false false false true D false false true true false 0.00000 0.02160 0.02160 false false false true A false false false true false false 0 false 0 false true B false false false true false false 0 false 0 true C false false false true false false 0 false 0 false true D false false false true false false 0 false 0 false true A true B true C true D true SCHEDULE K, PART I, BOND ISSUES: THE 2015 BOND SERIES WERE PRIMARILY USED FOR THE RENOVATIONS OF THE EXISTING SCIENCE CENTER AND REMAINING FUNDS WERE USED ON VARIOUS RENOVATIONS AROUND THE COLLEGE. THE 2018 BOND SERIES WERE ENTIRELY USED TO REFINANCE THE DASNY 2009 VARIABLE RATE BONDS. THE 2020 (B) BOND SERIES WERE ENTIRELY USED TO REFINANCE THE OCDC 2010 BONDS. THE 2021 BOND SERIES ARE GOING TO BE USED PRIMARILY FOR THE RENOVATION OF NELLIGAN, GREWEN, AND REILLY HALLS AND THE QUAD AND WATER LINE AS WELL AS OTHER RENOVATIONS AND MAINTENANCE. THE 2022 BOND SERIES WERE ENTIRELY USED TO REFINANCE THE OCDC 2012 BONDS. SCHEDULE K, PART III, LINE 3A 2015 SERIES DOES NOT HAVE ANY MANAGEMENT SERVICE CONTRACTS WITHIN THOSE BUILDINGS WHERE BOND FUNDS WERE USED FOR RENOVATIONS. SCHEDULE K, PART IV, LINE 2C THE DATES OF THE REBATE CALCULATIONS FOR THE BOND SERIES ARE AS FOLLOW: ONONDAGA 2012 SERIES - OCTOBER 1, 2017 ONONDAGA 2015 SERIES - JULY 30, 2020 THE ONONDAGA 2018 AND 2020(B) SERIES DO NOT HAVE REBATE CALCULATIONS DUE UNTIL 2023. A ONODAGA CIVIC DEV CORP SERIES 2015 800458240 682832DB3 2015-07-30 15989899 CAMPUS WIDE RENOVATION false false false A 0 0 15989899 0 0 0 319798 0 0 0 15670101 0 false false true true A false false true true false 0.00000 0.00000 0.00000 false false false true A false false false true false false 0 false 0 false true A true LAWRENCE TANNER PHD FAMILY MEMBER OF TRUSTEE/OFFICER 150600 COMPENSATION false DEBORAH CROMLEY FAMILY MEMBER OF TRUSTEE/OFFICER 78549 COMPENSATION false MARIA RANDAZZO FAMILY MEMBER OF TRUSTEE/OFFICER 90051 COMPENSATION false SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: LAWRENCE TANNER, PH.D (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF TRUSTEE/OFFICER (D) DESCRIPTION OF TRANSACTION: COMPENSATION (A) NAME OF PERSON: DEBORAH CROMLEY (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF TRUSTEE/OFFICER (D) DESCRIPTION OF TRANSACTION: COMPENSATION (A) NAME OF PERSON: MARIA RANDAZZO (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF TRUSTEE/OFFICER (D) DESCRIPTION OF TRANSACTION: COMPENSATION X 2483 FMV X 46 1666221 FMV X SOFTWARE 1 5134 FMV false true false SCHEDULE M, PART I, COLUMN B THE COLLEGE IS REPORTING IN PART I, COLUIMN B THE NUMBER OF CONTRIBUTIONS MADE. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF TRUSTEES HAS DELEGATED BROAD AUTHORITY TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE HAS AT LEAST 10 MEMBERS, CONSISTING OF THE BOARD OFFICERS, PRESIDENT, THE CHAIRS OF THE STANDING COMMITTEES AND AT-LARGE MEMBERS, NOMINATED BY THE COMMITTEE ON BOARD DEVELOPMENT AND ELECTED BY THE BOARD OF TRUSTEES. MEMBERS OF THE EXECUTIVE COMMITTEE SERVE A ONE-YEAR TERM AND MAY BE RE-ELECTED FOR AN UNLIMITED NUMBER OF ADDITIONAL TERMS. THE EXECUTIVE COMMITTEE SHALL HAVE AUTHORITY TO ACT FOR THE BOARD BETWEEN BOARD MEETINGS IN CIRCUMSTANCES THAT, IN THE JUDGMENT OF THE EXECUTIVE COMMITTEE, QUALIFY AS "URGENT CONDITIONS" SUCH ACTION SHOULD NOT BE HELD UNTIL THE NEXT BOARD MEETING; TO MANAGE CONTINUING GOVERNANCE PROJECTS SUCH AS THE PRESIDENTIAL PERFORMANCE APPRAISAL PROCESS; AND TO SERVE WHEN APPROPRIATE AS AN AD HOC COMMITTEE RESPONSIBLE FOR PROJECTS WITH DEFINED GOALS AND OBJECTIVES THAT HAVE START AND END DATES AND SPECIFIED OUTCOMES.THE EXECUTIVE COMMITTEE SHALL KEEP THE FULL BOARD INFORMED ABOUT THE WORK OF THE EXECUTIVE COMMITTEE AND ALL ACTIONS TAKEN WHILE FUNCTIONING AS AN INTERIM GOVERNING BODY. NOTWITHSTANDING THE FOREGOING, THE EXECUTIVE COMMITTEE SHALL NOT HAVE AUTHORITY TO ACT ON MATTERS THAT ARE, PURSUANT TO THE CHARTER, THESE BY-LAWS OR APPLICABLE LAW, RESERVED TO THE FULL BOARD. IN ADDITION TO ITS AUTHORITY TO TAKE ACTION ON MATTERS WHICH CANNOT OR SHOULD NOT BE DEFERRED TO THE BOARD'S NEXT SCHEDULED MEETING, THE EXECUTIVE COMMITTEE OVERSEES THE COLLEGE'S PLANNING PROCESS AND PROGRESS ON PLANNING GOALS, THE BOARD'S RESPONSIBILITY TO SUPPORT THE PRESIDENT AND ASSESS HIS OR HER PERFORMANCE, ANNUALLY REVIEW THE PRESIDENT'S COMPENSATION AND CONDITIONS OF EMPLOYMENT, AND WHEN REQUESTED BY THE BOARD, OVERSEE THE WORK OF BOARD COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED INTERNALLY UNDER THE REVIEW OF THE VICE PRESIDENT FOR FINANCE AND ADMINISTRATION AND TREASURER. THE COMPLETED FORM IS DISTRIBUTED TO THE FINANCE COMMITTEE TO REVIEW WITH MANAGEMENT. THE OFFICER/EMPLOYEE COMPENSATION DISCLOSURES ARE REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. AFTER THE FINANCE COMMITTEE REVIEWS THE FORM 990, THE COMPLETED FORM IS DISTRIBUTED TO THE BOARD OF TRUSTEES PRIOR TO FILING THE FORM WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PRIOR TO THE BEGINNING OF EACH ACADEMIC YEAR EACH VICE PRESIDENT RECEIVES A LIST OF ADMINISTRATIVE-LEVEL AND EXECUTIVE EMPLOYEES IN HIS OR HER DIVISION WHO RECEIVED A CONFLICT OF INTEREST FORM IN THE PRIOR YEAR. THE VICE PRESIDENTS REVIEW THE LISTS FOR THEIR RESPECTIVE DIVISION FOR COMPLETENESS AND ACCURACY, MAKING ANY ADJUSTMENTS NECESSARY. EACH IDENTIFIED EMPLOYEE RECEIVES A CONFLICT OF INTEREST FORM TO COMPLETE, AS WELL AS A COPY OF THE CONFLICT OF INTEREST POLICY. THE EMPLOYEE LISTINGS AND COMPLETED FORMS ARE KEPT IN A CONFIDENTIAL FILE IN THE VICE PRESIDENT FOR FINANCE, AND ADMINISTRATION AND TREASURER'S OFFICE. REGULAR FOLLOW-UP WITH EMPLOYEES OCCURS DURING THE YEAR TO ENSURE ALL CONFLICT OF INTEREST FORMS ARE RECEIVED. IN ADDITION TO ADMINISTRATIVE-LEVEL AND EXECUTIVE EMPLOYEES, ALL BOARD OF TRUSTEES MEMBERS RECEIVE A CONFLICT OF INTEREST FORM TO COMPLETE AND A COPY OF THE POLICY. REGULAR FOLLOW UP OCCURS DURING THE YEAR TO ENSURE ALL CONFLICT OF INTEREST FORMS ARE RECEIVED. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING THE COMPENSATION PLAN OF THE PRESIDENT MEETS THE THREE REQUIREMENTS OF THE REBUTTABLE PRESUMPTION PROVISIONS UNDER TREASURY REGULATION 53.4958-6. THE COMPENSATION PLAN OF THE PRESIDENT IS APPROVED IN ADVANCE BY THE EXECUTIVE COMMITTEE. PRIOR TO MAKING A COMPENSATION DECISION, THE EXECUTIVE COMMITTEE OBTAINED AND RELIED UPON APPROPRIATE DATA AS TO COMPARABILITY. THE COMPARABILITY DATA IS USED TO OBTAIN AN OBJECTIVE THIRD PARTY ASSESSMENT OF THE TOTAL COMPENSATION PLAN TO ENSURE THE COMPONENTS AND TOTAL PLAN IS REASONABLE, CUSTOMARY AND WITHIN MARKET. THIS ASSESSMENT IS PREPARED ANNUALLY ON A ROTATING BASIS, INTERNALLY AND BY AN INDEPENDENT CONSULTANT; USING COMPARATIVE COMPENSATION DATA, INCLUDING OVERALL MARKET FACTORS DETERMINED TO IMPACT COMPENSATION. THE EXECUTIVE COMMITTEE OF THE COLLEGE'S BOARD OF TRUSTEES ADEQUATELY AND TIMELY DOCUMENTS THE BASIS FOR SETTING THE PRESIDENT'S COMPENSATION PLAN CONCURRENTLY WITH THE MAKING OF THE DETERMINATION. THE PRESIDENT'S COMPENSATION IS FORMALLY INCORPORATED INTO HER EMPLOYMENT CONTRACT. FORM 990, PART VI, SECTION B, LINE 15B The process for determining the compensation plans of the Officers and Key Employees, meet the three requirements of the rebuttable presumption provisions under treasury regulation 53.4958-6. The compensation plan of the Officers and Key Employees are approved in advance by the President. Prior to making compensation decisions, the President obtained and relied upon appropriate data as to comparability. The comparability data is used to obtain an objective third party assessment of the total compensation plans to ensure the components and total plans are reasonable, customary and within market. These assessments are prepared annually on a rotating basis, internally and by an independent consultant; using comparative compensation data, including overall market factors determined to impact compensation. The President presents his decision to the Executive Committee of the College's Board of Trustees for review and the determination and decision is documented in the minutes of the Executive Committee. The compensation is formally incorporated into each individual's salary letter. FORM 990, PART VI, SECTION C, LINE 19 HARD COPIES OF THE COLLEGE'S FINANCIAL STATEMENTS AND FORM 990 ARE KEPT ON FILE FOR PUBLIC REVIEW. IN ADDITION, THE COLLEGE'S FORM 990 IS AVAILABLE ON THE WEBSITE OF GUIDESTAR USA, INC. AT WWW.GUIDESTAR.ORG. AN ELECTRONIC VERSION OF THE COLLEGE'S CONFLICT OF INTEREST POLICY IS AVAILABLE AT HTTP://WWW.LEMOYNE.EDU/COLLEGE-ADMINISTRATION/FINANCE-AND-ADMININSTRATIOn The College's governing documents are not made publicly available. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF FIN 47 LIABILITY -1,005,372 CHANGE IN VALUE OF SFAS 158 POSTRETIREMENT CARE LIABILITY 621,887 CGA LIABILITY WRITE OFF 210,917 LOSS OF EXTINGUISHMENT OF DEBT 150,956 ROUNDING 2 TOTAL: -$21,610 CRUT (1) EIN ADDRESS AVAILABLE UPON REQUES NEW YORK NY 00000 000000000 INVESTMENTS NY NA TRUST true false false false false false false false false false false false false false false false false false false false