2023-11-10T09:28:09-06:00 2022-12-31 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2022-01-01 160758844 CHAUTAUQUA INSTITUTION % SEBASTIAN BAGGIANO CHAU 7163576218 PO BOX 28 CHAUTAUQUA NY 14722 Sebastian Baggiano svp & cfo 7163576212 2023-11-08 true Sebastian Baggiano 999009999 Paul Hammerschmidt P01384178 2128858000 3 2022 2023-04-26 12:10:37Z Michael E Hill PO BOX 28 CHAUTAUQUA NY 14722 44671803 false X www.chq.org X 1874 NY Chautauqua Institution is dedicated to the exploration of the best in human values and the enrichment of life. 24 24 1175 300 753838 0 29462632 19849602 16815875 23355437 72755 49672 1429564 813049 47780826 44067760 769367 925645 0 0 15485270 19201830 0 0 2414435 17229994 23588674 33484631 43716149 14296195 351611 271934218 249568739 5484749 5067405 266449469 244501334 X Chautauqua Institution is dedicated to the exploration in Human values and the enrichment of life through a program that explores the important religious, social, and political issues of our times. false false 17110341 925645 8785058 With a foucus on lifelong learning, Chautauqua Institution brings to its constituents and to the surrounding communities the perspectives and innovations of thought and interfaith leaders, context experts, and renowned performers and prodigies in the context of four pillars of foucus: education, religion, recreation and the arts. Our learning environment is characterized by intergenerational, civil dialogue and participation. A broad range of programs are curated to appeal to an increasingly diverse audience. In excess of 4,000 students across generations participate in special studies classes each year and more than 100,000 visitors attend our programs and services annually. Community outreach to the schools in surrounding counties brings the Gifts and intellects of our leaders and performing arts organizations to area schools. Hundreds of area school children are served annually through school based programs as well as field trips to Chautauqua Institution. Our online streaming channel, CHQ Assembly, brings much of Chautauqua's programming to a nation-wide audience, enhancing the accessibility of Chautauqua's Mission. 16261911 0 15538717 Support Services, box office and parking municipal services which include facility maintenance and food service for students. These services are necessary for all program function. (100,000+ are served) 33372252 true true false false false false false false false true true false false true true true false true false false false false false false false false false false true true false false false false false false true false true false false false false true true true false true 652 0 true 1175 true true true false false false false false false false false false false false X 24 24 false false false false true true false true true false false true true true true true true true true false NY X SEBASTIAN BAGGIANO 7163576212 PO BOX 28 chautauqua NY 14722 X Michael E Hill President 40.0 1.0 X 407941 0 52312 Sebastian Baggiano Executive Vice President 40.0 2.0 X 225038 0 36312 Deborah S Moore Kushmaul Sr Vp, Chief Program Officer 40.0 0.0 X 222969 0 37683 George Follansbee Jr Sr VP of Advancement 40.0 0.0 X 231218 0 21780 Shannon Rozner Sr VP Comm Rel & Gen'l Counsel 40.0 0.0 X 226055 0 21500 Amit Taneja Sr VP and Chief IDEA Officer 40.0 0.0 X 234025 0 13312 Emily Morris Sr VP, Chief Brand Officer 40.0 4.0 X 217609 0 22000 Amy Gardner VP of Advancement 40.0 0.0 X 180100 0 34583 Mark Wenzler Dir, Chaut Climate Change Init 40.0 0.0 X 195295 0 15683 Jennifer Stitely Director of Gift Planning 40.0 0.0 X 165142 0 31400 John Shedd VP of Campus Planning 40.0 1.0 X 157639 0 31470 Matthew Ewalt VP of Education 40.0 0.0 X 155705 0 31763 Deborah E Moore Executive Dir. - Foundation 1.0 40.0 X 0 142082 14330 Maya Holt Brockenbaugh Sr Dir Corporate & Foundations 40.0 0.0 X 134350 0 5770 Richard Erickson Dir. of Accounting & Finance 40.0 1.0 X 104324 0 24665 Rossen Milanov Music Director of CSO 40.0 0.0 X 124827 0 0 Amber Blashak Sr Dir. of Human Resources 40.0 1.0 X 107565 0 16770 Rindy Barmore Secretary 40.0 0.0 X 94000 0 27115 Laura Savia eff 222 VP of Perform. & Visual Arts 40.0 0.0 X 103373 0 0 Melissa Spas eff 622 VP of Religion 40.0 0.0 X 72180 0 7575 Candace Littell Maxwell chair 11.0 2.0 X X 0 0 0 Marnette Perry vice chair 6.0 0.0 X X 0 0 0 J Veronica Biggins trustee (eff. 10/22) 4.0 0.0 X 0 0 0 Laurie Branch Trustee (eff. 10/22) 4.0 0.0 X 0 0 0 Hugh Butler trustee (thru 10/22) 4.0 0.0 X 0 0 0 Judith S Claire trustee 4.0 0.0 X 0 0 0 Rick Evans trustee 4.0 0.0 X 0 0 0 Sara Ponkow Falvo trustee (eff. 10/22) 4.0 0.0 X 0 0 0 Helene G Gayle trustee 4.0 0.0 X 0 0 0 Nancy Gibbs trustee 4.0 0.0 X 0 0 0 Paul Hagman trustee 4.0 2.0 X 0 0 0 Izumi Hara trustee 4.0 0.0 X 0 0 0 John Haughton trustee (thru 10/22) 4.0 0.0 X 0 0 0 Terrance H Horner Jr trustee 4.0 0.0 X 0 0 0 Kyle Keogh trustee 6.0 2.0 X 0 0 0 James M Klingensmith trustee 4.0 0.0 X 0 0 0 Nancy S Kyler trustee 9.0 0.0 X 0 0 0 Anita Lin trustee 7.0 0.0 X 0 0 0 Jesse Marion trustee (thru 10/22) 4.0 0.0 X 0 0 0 Sarah Hagen Mcwilliams trustee 4.0 0.0 X 0 0 0 Michael D Metzger trustee 6.0 0.0 X 0 0 0 William H Neches trustee 4.0 0.0 X 0 0 0 Gwen Adams Norton trustee 9.0 0.0 X 0 0 0 Richard J Osborne trustee 8.0 0.0 X 0 0 0 David Peckinpaugh trustee 4.0 2.0 X 0 0 0 Larry Thompson trustee 4.0 0.0 X 0 0 0 Richard Wade trustee 6.0 2.0 X 0 0 0 3359355 142082 446023 17 false true false GL OLSON INC 5529 THUM ROAD DEWITTVILLE NY 14728 GENERAL CONTRACTOR 3705938 IBM CORPORATION PO BOX 643600 PITTSBURGH PA 15264 LAKE CONSERVATION 1800000 BDO USA LLP 100 PARK AVENUE NEW YORK NY 10017 AUDIT, TAX & consult 411738 S Tabone Paving Sealcoating 4515 GLEASON ROAD LAKEWOOD NY 14750 ROAD PAVING 404035 SOUTHWEST CONTRACTING SERVICES 16591 Tionesta Road PLEASANTVILLE PA 16341 CONTRACTING 248336 25 4666022 5949243 9234337 618138 19849602 GATE PARKING & WATERFR 900099 12786634 12786634 FOUR PILLARS PROGRAM 900099 8785058 8068427 716631 SUPPORT SERVICES 900099 1783745 1716081 67664 23355437 19697 19697 0 404 404 0 0 0 0 0 29975 29975 29975 29975 0 0 0 0 0 0 1100103 604043 496060 526517 -30457 CAPITAL IMPROVEMENTS 900099 435741 435741 LOSS FROM SUBSIDIARY 900099 -125236 -125236 MISCELLANEOUS INCOME 900099 6080 6080 316585 44067760 23539480 753838 -75160 0 925645 925645 0 0 3272777 2492647 246526 533604 23721 23721 12958609 9228442 2993943 736224 481770 297134 151432 33204 1342707 874691 345218 122798 1122246 744110 267033 111103 0 200264 200264 19831 19831 0 0 0 963114 670223 292891 1191994 587652 429748 174594 2440242 1847046 569299 23897 73294 73294 0 1049667 813729 235938 2339598 1819129 300883 219586 0 1019718 1019718 0 0 4626272 4626272 604123 604123 PROGRAM EXPENSE 3774716 3623801 150915 CONSERVATION CHAUTAUQUA LAKE 2315891 2315891 MAINTENANCE 879020 801474 46927 30619 RENTAL 283842 66843 216999 1807088 1288028 383145 135915 43716149 33372252 7929462 2414435 20123321 10615185 2257238 2247906 8629304 12679904 3360240 4324173 0 0 0 0 0 0 476496 542142 333772 272316 170849794 75449581 92409258 95400213 0 0 4110243 4366760 0 0 0 0 140234346 119120140 271934218 249568739 3226053 3611312 0 0 0 0 0 0 0 0 0 0 0 0 2000000 0 258696 1456093 5484749 5067405 X 116429207 119468201 150020262 125033133 266449469 244501334 271934218 249568739 X 351611 -22299746 X false true X true false X 8484853 7517661 13514415 29462632 19849602 78829163 0 0 8484853 7517661 13514415 29462632 19849602 78829163 4535982 74293181 115523 172467 70876 6120 20101 385087 0 -635480 -216867 -2089528 -446215 -125236 -3513326 75700924 91399961 0.98140 0.89830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 140234346 3517549 -20637210 15790 4423856 740439 117934600 120403743 4538631 20397959 30818 4435384 639785 140234346 107637511 4086676 13840799 97429 4450000 613814 120403743 100085956 5707626 8159727 22199 5972175 321424 107637511 95665198 13405497 2114303 4431990 6247850 419202 100085956 0.05000 0.80000 0.15000 false true true 2830315 2830315 134182279 55745971 78436308 267001 62613 204388 12306085 10169552 2136533 21264114 9471445 11792669 95400213 FOUNDATION 117934600 RIGHT-OF-USE ASSET 1185540 119120140 0 DEFERRED INCOME 245702 OPERATING LEASE LIABILITY 1210391 1456093 X PART V, LINE 4: CHAUTAUQUA FOUNDATION, INC. WAS ESTABLISHED IN 1937 TO RAISE, INVEST, AND REINVEST FUNDS TO SUPPORT THE MISSION OF CHAUTAUQUA INSTITUTION. Chautauqua Foundation, Inc. is a related organization reported on Schedule R of the accompanying Form 990. PRIOR TO 2021, CHAUTAUQUA INSTITUTION DID NOT RECORD ITS BENEFICIAL INTEREST IN THE NET ASSETS HELD BY CHAUTAUQUA FOUNDATION. Chautauqua Institution has beneficial ownership in the net assets of Chautauqua Foundation, Inc. As a result, the net assets of Chautauqua Foundation, Inc. represent endowment funds to Chautauqua Institution. During the preparation of 2022 Form 990 for Chautauqua Institution, it was discovered that Chautauqua Institution omitted reporting its endowment of Chautauqua Foundation, Inc. net assets on Form 990, Schedule D, Part V, Line 1 for the short reporting period ending 9 months on December 31, 2019 that was required to report as a result in a change in tax year for Chautauqua Foundation, Inc., effective January 1, 2019. As a result, the accompanying 2022 Form 990 restates the endowment funds for the current and prior years. PART X, LINE 2: The Internal Revenue Service has classified the Chautauqua Institution as exempt from federal income taxes under Section 501(c)(3) of the United States Internal Revenue Code (the Code), as an organization contribution to which are deductible under Section 170(c) of the Code; and, as an organization that is not a private foundation as defined in Section 509(a) of the Code. The Internal Revenue Service has determined that the Institution is subject to unrelated business income tax (UBIT) for certain income received. The Institution does not anticipate any UBIT tax liability for the year ended December 31, 2022. Federal and state income tax returns that remain open for examination by taxing authorities include 2018 and later years for the Institution. true SCHOLARSHIPS - ENDOWMENTS AND ANNUAL FUND 457 925645 PART I, LINE 2: A committee determines eligibility for scholarships. Records are maintained internally at the institution to document that the funds are used for those eligible individuals. X X true true X X X X X false false false false false false false false false Michael E Hill President 394941 0 0 0 13000 0 39000 0 13312 0 460253 0 0 0 Amit Taneja Sr VP and Chief IDEA Officer 234025 0 0 0 0 0 0 0 13312 0 247337 0 0 0 George Follansbee Jr Sr VP of Advancement 219218 0 0 0 12000 0 21780 0 0 0 252998 0 0 0 Shannon Rozner Sr VP Comm Rel & Gen'l Counsel 214055 0 0 0 12000 0 21500 0 0 0 247555 0 0 0 Sebastian Baggiano Executive Vice President 225038 0 0 0 0 0 23000 0 13312 0 261350 0 0 0 Deborah S Moore Kushmaul Sr Vp, Chief Program Officer 210969 0 0 0 12000 0 22000 0 15683 0 260652 0 0 0 Emily Morris Sr VP, Chief Brand Officer 217609 0 0 0 0 0 22000 0 0 0 239609 0 0 0 Amy Gardner VP of Advancement 180100 0 0 0 0 0 18900 0 15683 0 214683 0 0 0 John Shedd VP of Campus Planning 157639 0 0 0 0 0 16320 0 15150 0 189109 0 0 0 Matthew Ewalt VP of Education 155705 0 0 0 0 0 16080 0 15683 0 187468 0 0 0 Mark Wenzler Dir, Chaut Climate Change Init 195295 0 0 0 0 0 0 0 15683 0 210978 0 0 0 Jennifer Stitely Director of Gift Planning 153142 0 0 0 12000 0 0 0 0 0 165142 0 0 0 Deborah E Moore Executive Dir. - Foundation 0 142082 0 0 0 0 0 14330 0 0 0 156412 0 0 PART I, LINE 1A: THE ORGANIZATION PROVIDES HOUSING TO MICHAEL E. HILL, PRESIDENT. $13,000 IS AN ESTIMATE OF THE FAIR MARKET VALUE OF THE HOUSING PROVIDED TO THE PRESIDENT FOR PERSONAL USE AND IS REPORTED ON SCHEDULE J, PART II, COLUMN (B)(III). SCHEDULE J, PART II, COLUMN (B)(III) REPORTS THE SUMMER ASSEMBLY SEASON HOUSING ALLOWANCE PAID TO OTHER EMPLOYEES AND TAXABLE TO THEM: * GEORGE FOLLANSBEE JR., SR VP OF ADVANCEMENT - $12,000 * SHANNON ROZNER, SR VP COMM REL & GEN'L COUNSEL - $12,000 * DEBORAH S. MOORE KUSHM, SR VP, CHIEF PROGRAM OFFICER - $12,000 * JENNIFER STITELY, DIRECTOR OF GIFT PLANNING - $12,000 With board approval, Michael E. Hill, President is permitted spousal travel for business trips with a bona fide business purpose. No allowance is allowed for any non-business travel. RONALD B KUSHMAUL SEE PART V 23721 employment false PART IV: RONALD B. KUSHMAUL IS A FAMILY MEMBER OF DEBORAH S. MOORE KUSHMAUL, Sr VP, Chief Program Officer. X 45 618138 MARKET QUOTATION false true false PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION A, LINE 6: THE MEMBERSHIP CONSISTS OF ALL PERSONS BEING THE OWNERS BY DEED OR BEING LEASEES OF ONE OR MORE LOTS OR SECTIONS OF A LOT ON THE INSTITUTION GROUNDS AND PERSONS ELECTED BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7A: THE MEMBERSHIP OF THE BOARD OF TRUSTEES CONSIST OF 24 TRUSTEES, 4 OF WHOM ARE ELECTED BY THE CORPORATION MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B: FORM 990 WAS PREPARED BY A NATIONALLY RECOGNIZED ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCE DEPARTMENT. DRAFT FORM 990 WAS REVIEWED BY THE ORGANIZATION'S AUDIT COMMITTEE AND WAS SUBJECT TO PROPOSED AND REVIEWED ADJUSTMENTS. A FINAL DRAFT IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF TRUSTEES BEFORE IT WAS FILED WITH THE INTERNAL REVENUE SERVICE. AUTHORITY FOR THE REVIEW AND APPROVAL OF THE FORM 990 IS DELEGATED TO THE AUDIT COMMITTEE WHO REPORTS BACK TO THE Board of Trustees. FORM 990, PART VI, SECTION B, LINE 12C: OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST REPORT ANNUALLY. THE AUDIT COMMITTEE SUMMARIZES ANY CONFLICTS AND PROVIDES THE SUMMARY TO THE BOARD SO THAT ANY CONFLICTS CAN BE ADDRESSED. THE SUMMARY IS MAINTAINED BY THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15A: THE HUMAN RESOURCE AND COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS COMPARABLE COMPENSATION DATA, DEVELOPS GOALS, AND EVALUATES PERFORMANCE IN RECOMMENDING ANNUAL COMPENSATION FOR THE PRESIDENT TO THE BOARD OF TRUSTEES. COMPARABLES ARE OBTAINED FROM THE FORM 990'S OF SIMILAR ORGANIZATIONS AND COMPENSATION STUDIES. THE HUMAN RESOURCE AND COMPENSATION COMMITTEE CONSISTS OF INDIVIDUALS INDEPENDENT OF THOSE WHOSE COMPENSATION IS BEING CONSIDERED. FORM 990, PART VI, SECTION B, LINE 15B: The annual compensation of other officers and key employees is guided by an executive compensation study dated February 2021, conducted by an outside compensation consulting firm. The COMPENSATION IS RECOMMENDED BY THE PRESIDENT, REVIEWED BY THE HUMAN RESOURCE AND COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES, AND RATIFIED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES ACTING PURSUANT TO SPECIFIC PROVISIONS IN THE BYLAWS OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A, COLUMNS E & F: REPORTABLE COMPENSATION INCLUDED IN COLUMNS E AND F INCLUDE AMOUNTS PAID TO INDIVIDUALS WHO SERVE AS MANAGEMENT AND STAFF FOR THE CHAUTAUQUA FOUNDATION. FOR 2022 THIS INCLUDES DEBORAH E. MOORE, EXECUTIVE DIRECTOR - FOUNDATION, WHOSE COMPENSATION IS INCLUDED IN THE W-3 OF THE INSTITUTION AND IS REIMBURSED BY THE CHAUTAUQUA FOUNDATION, INC. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN NET ASSETS OF CHAUTAUQUA FOUNDATION.......................$(22,299,746) CHAUTAUQUA FOUNDATION INC PO Box 28 CHAUTAUQUA NY 14722 166028421 ENDOWMENT NY 501(C)(3) 7 false CHAUTAUQUA HOTEL COMPANY INC PO Box 28 CHAUTAUQUA NY 14722 160380500 HOTEL NY INSTITUTION C CORP 8524552 8049617 1.00000 true true true true true false false false false false true false true true true true false true false false CHAUTAUQUA HOTEL COMPANY INC A 1394 CASH CHAUTAUQUA FOUNDATION INC C 4366022 CASH CHAUTAUQUA FOUNDATION INC m 330369 cash CHAUTAUQUA FOUNDATION INC q 330369 cash CHAUTAUQUA HOTEL COMPANY INC b 300000 cash CHAUTAUQUA HOTEL COMPANY INC d 78921 loan balance CHAUTAUQUA HOTEL COMPANY INC l 1536165 cash CHAUTAUQUA HOTEL COMPANY INC j 105815 cash