2025-07-14T16:16:14-05:00 2024-08-31 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 9TH FLOOR NEW YORK NY 100172013 990 2023-09-01 135604699 WAGNER COLLEGE WAGN 7183903100 ONE CAMPUS ROAD STATEN ISLAND NY 10301 JEFFREY A DOGGETT PRESIDENT 7184204264 2025-07-11 1 0 DANIEL ROMANO P00504182 2125990100 2023 2025-03-06 01:10:19Z JEFFREY DOGGETT ONE CAMPUS ROAD STATEN ISLAND NY 10301 157123385 0 X WWW.WAGNER.EDU X 1883 NY WAGNER COLLEGE PREPARES STUDENTS FOR LIFE, AS WELL AS FOR CAREERS, BY EMPHASIZING - SEE SCHEDULE O 24 23 1167 27 42000 0 12106937 5333338 103444495 105535567 3141978 5444228 1614211 681826 120307621 116994959 45611800 48128574 0 0 41205286 43997682 0 0 3197605 35743715 43918202 122560801 136044458 -2253180 -19049499 279087461 277748911 149509330 152021023 129578131 125727888 X WAGNER COLLEGE PREPARES STUDENTS FOR LIFE, AS WELL AS FOR CAREERS, BY EMPHASIZING SCHOLARSHIP, ACHIEVEMENT, LEADERSHIP, AND CITIZENSHIP. WAGNER COLLEGE OFFERS A COMPREHENSIVE EDUCATIONAL PROGRAM THAT IS ANCHORED IN THE LIBERAL ARTS, EXPERIENTIAL AND (SEE SCHEDULE O) (CONTINUATION) CURRICULAR LEARNING, INTERCULTURALISM, INTERDISCIPLINARY STUDIES, AND SERVICE TO SOCIETY, AND THAT IS CULTIVATED BY A FACULTY DEDICATED TO PROMOTING INDIVIDUAL EXPRESSION, REFLECTIVE PRACTICE, AND INTEGRATIVE LEARNING. 0 0 67109949 48128574 89643913 INSTRUCTION AND SCHOLARSHIPS/FELLOWSHIPS: WAGNER COLLEGE SERVES 1,932 STUDENTS (FALL 2023 SEMESTER). WAGNER OFFERS PROGRAMS IN HUMANITIES, PERFORMING AND VISUAL ARTS, PROFESSIONAL PROGRAMS, THE SCIENCES, SOCIAL SCIENCES AND INTERDISCIPLINARY PROGRAMS. THE COLLEGE GRANTS THE DEGREES OF BACHELOR OF ARTS, BACHELOR OF SCIENCE, BACHELOR OF SCIENCE IN EDUCATION, MASTER OF BUSINESS ADMINISTRATION, MASTER OF SCIENCE IN EDUCATION, MASTER OF SCIENCE IN ACCOUNTING, MASTER OF SCIENCE IN NURSING, MASTER OF SCIENCE IN MICROBIOLOGY, MASTER OF SCIENCE IN ADVANCED PHYSICIAN ASSISTANT, EXECUTIVE MASTER IN BUSINESS ADMINISTRATION, AND DOCTOR OF NURSING PRACTICE. SCHOLARSHIPS AND FELLOWSHIPS ARE AWARDED TO APPROXIMATELY 90% OF ALL FULL-TIME STUDENTS THROUGH THE COLLEGE'S FINANCIAL AID OFFICE. 28346843 0 1084000 STUDENT SERVICES AND ACADEMIC SUPPORT: STUDENT SERVICES FOR 1,932 STUDENTS INCLUDE DEAN OF STUDENTS, ACADEMIC ADVISEMENT, ADMISSIONS, CHAPLAIN, CAREER PLANNING, HEALTH SERVICES, FINANCIAL AID, ORIENTATION, REGISTRAR COUNSELING, STUDENT GOVERNMENT, STUDENT ACTIVITIES BOARD, CAMPUS LIFE, AND SECURITY, AS WELL AS ATHLETIC SERVICES CONSISTING OF 24 VARSITY SPORTS TEAMS FOR MEN AND WOMEN. ACADEMIC SUPPORT SERVICES FOR 1,932 STUDENTS INCLUDE ACADEMIC AFFAIRS, TECHNOLOGY SERVICES, LIBRARY, LANGUAGE LAB, MEDIA SERVICES, NURSING LAB, AND SPIRO COMPUTER LAB. 17272603 0 15113690 AUXILIARY SERVICES: WAGNER COLLEGE PROVIDES RESIDENCE AND DINING SERVICES TO APPROXIMATELY 80% OF FULL-TIME UNDERGRADUATE STUDENTS. 112729395 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 268 0 1 1167 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 24 23 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X JEFFREY DOGGETT 7183903236 ONE CAMPUS ROAD STATEN ISLAND NY 10301 ANGELO G ARAIMO PRESIDENT AND TRUSTEE (THRU 07/24) 50.00 0.00 X X 393509 0 92304 JEFFREY DOGGETT PRESIDENT (AS OF 07/24) 1.00 0.00 X 0 0 0 JEFFREY FORCHELLI TRUSTEE AND CHAIR 1.00 0.00 X X 0 0 0 ANDREW F CORTESE TRUSTEE AND VICE CHAIR 1.00 0.00 X X 0 0 0 MARY CARACAPPA-HURTADO TRUSTEE AND TREASURER 1.00 0.00 X X 0 0 0 DONNA MOLLICA NEW TRUSTEE AND SECRETARY 1.00 0.00 X X 0 0 0 ROBERT COMERFORD TRUSTEE 1.00 0.00 X 0 0 0 LISA DERESPINO BENNETT TRUSTEE 1.00 0.00 X 0 0 0 ALETTA DIAMOND TRUSTEE 1.00 0.00 X 0 0 0 PAUL EGENSTEINER TRUSTEE 1.00 0.00 X 0 0 0 ALEX FOX TRUSTEE 1.00 0.00 X 0 0 0 GRAHAM FOX TRUSTEE 1.00 0.00 X 0 0 0 JAY HARTIG TRUSTEE 1.00 0.00 X 0 0 0 ERIC D HOUSER TRUSTEE 1.00 0.00 X 0 0 0 LOUISE KAUFMANN TRUSTEE 1.00 0.00 X 0 0 0 THOMAS KENDRIS TRUSTEE 1.00 0.00 X 0 0 0 SEYMOUR LACHMAN TRUSTEE (THRU 01/25) 1.00 0.00 X 0 0 0 LORRAINE MCNEILL-POPPER TRUSTEE 1.00 0.00 X 0 0 0 RICHARD MORGAN TRUSTEE 1.00 0.00 X 0 0 0 JOAN NICOLAIS TRUSTEE 1.00 0.00 X 0 0 0 ANITA SABATINO TRUSTEE 1.00 0.00 X 0 0 0 CAROLINA SILVA TRUSTEE (NON-VOTING) 1.00 0.00 X 0 0 0 KIMBERLY SPIRO TRUSTEE 1.00 0.00 X 0 0 0 ROBERT SCALZO TRUSTEE 1.00 0.00 X 0 0 0 JACQUELINE WHITTENBURG TRUSTEE 1.00 0.00 X 0 0 0 GABRIELLA GASPAR TRUSTEE 1.00 0.00 X 0 0 0 HAYLEY WOLFF TRUSTEE 1.00 0.00 X 0 0 0 JOHN A CARRESCIA CFO & VP OF FINANCE 50.00 0.00 X 258710 0 70139 WALTER C HAMELINE VP OF INTERCOLLEGIATE ATHL 50.00 0.00 X 210381 0 78931 JAZZMINE GLOVER-WILSON VP WORKPLACE CULTURE AND INCLUSION 50.00 0.00 X 181724 0 68839 RUTA SHAH-GORDON VP INTERNAT. AND CAMPUS LIFE 50.00 0.00 X 183281 0 63039 DAVID J MARTIN DIRECTOR OF COLLEGE RELATIONS 50.00 0.00 X 161531 0 14873 TARSHIA STANLEY PROVOST & VP ACAD. AFFAIRS 50.00 0.00 X 202461 0 40837 AARTI IVANIC - DEAN NICOLAIS SCHOOL OF BUSINESS (THRU 08/24) 50.00 0.00 X 190010 0 56268 ROBERT RUGGIERO CHIEF ENGINEER 50.00 0.00 X 168931 0 38796 JEFFREY KRAUS PROFESSOR 50.00 0.00 X 178626 0 20048 PATRICIA TOOKER DEAN OF NURSING SCHOOL 50.00 0.00 X 155313 0 15057 DONALD COPELAND HEAD MEN'S BASKETBALL COACH 50.00 0.00 X 221573 0 33303 2506050 0 592434 45 0 1 0 TORCON 328 NEWMAN SPRINGS ROAD RED BANK NJ 07701 CONSTRUCTION SERVICES 14201484 OMUNDSEN CONSTRUCTION CORP 365 RICHARD AVENUE STATEN ISLAND NY 10309 CONSTRUCTION SERVICES 8190479 CHARTWELLS PO BOX 91337 CHICAGO IL 60693 FOOD SERVICES 6623366 ACADEMY BUS CHARTER 111 PATERSON AVENUE HOBOKEN NY 07030 TRANSPORTATION SERVICES 522408 TRIBORO CONTRACTING & REMODELING 147-23 15TH AVENUE WHITESTONE NY 11357 CONSTRUCTION SERVICES 497162 11 20025 1049807 4263506 56075 5333338 TUITION AND FEES 611600 89204590 89204590 AUXILIARY ENTERPRISES 611710 15113690 15073690 40000 ATHLETICS GUARANTEED PROCEEDS 611710 1084000 1084000 THEATER 611600 133287 133287 105535567 2747081 2747081 2510017 2510017 11091 0 11091 11091 11091 40294355 40107225 187130 187130 187130 7050 20025 21201 -14151 -14151 LAB FEES 900099 306036 306036 FINES 900099 99314 99314 279536 2000 277536 684886 116994959 105801603 42000 5818018 48128574 48128574 1584680 586332 998348 28894142 21670607 5778828 1444707 2053029 1539772 410606 102651 9274987 6956241 1854997 463749 2190844 1643133 438169 109542 222574 222574 242916 242916 394045 394045 2348310 1761233 469662 117415 146946 110210 29389 7347 9886641 9886641 813427 610071 162685 40671 6496677 4872508 1299335 324834 2261308 1695981 452262 113065 437184 327888 87437 21859 5469146 5469146 6129719 4597289 1225944 306486 1527317 1145488 305463 76366 DINING 6163733 6163733 HOSPITALITY 620750 465563 124150 31037 SUBSCRIPTIONS 402900 302175 80580 20145 MEMBERSHIPS 300708 225531 60142 15035 53901 40425 10780 2696 136044458 112729395 20117458 3197605 14213684 2490765 391558 370698 4453999 3623457 952885 761054 70344 74204 1539773 1939270 223314577 110567971 87150401 112746606 107714924 121329307 2999329 2859319 59600564 31554231 279087461 277748911 6756609 9242917 17555557 18389943 115824810 115713670 2281417 2066783 7090937 6607710 149509330 152021023 X 15523193 -1072463 114054938 126800351 129578131 125727888 279087461 277748911 X -19049499 15220457 -21201 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 105120848 215804 17760001 647145 4484230 117965278 96515341 5221745 8247792 585320 4278710 105120848 111707870 2666613 -13006634 564893 4287615 96515341 93488271 6377192 16512788 587298 4083083 111707870 88536167 1091089 8140128 507509 3771604 93488271 0.21900 0.59400 0.18700 0 0 4393476 4393476 178914845 84607274 94307571 32521558 21347471 11174087 7484698 4613226 2871472 112746606 AMOUNTS HELD BY BOND TRUSTEES 31164071 RIGHT OF USE ASSETS FOR OPERATING LEASES 390160 31554231 ASSET RETIREMENT OBLIGATIONS 4075270 CAPITAL LEASE OBLIGATIONS 1155509 REFUNDABLE FEDERAL GRANTS 779788 OPERATING LEASE OBLIGATIONS 390160 AMOUNTS HELD FOR OTHERS 177913 POSTRETIREMENT BENEFIT 22961 STUDENT DEPOSITS 6109 6607710 X 83671596 15220457 15220457 68451139 394045 48149775 48543820 116994959 87521839 0 87521839 394045 48128574 48522619 136044458 PART V, LINE 4: ENDOWMENT FUNDS WAGNER COLLEGE MAINTAINS AN ENDOWMENT FUND FOR ALL CONTRIBUTIONS TO THE COLLEGE THAT ARE PERMANENTLY RESTRICTED BY THE DONOR. PERMANENTLY RESTRICTED CONTRIBUTIONS ARE ALL GIFTS GIVEN TO THE COLLEGE FOR WHICH THE DONOR INSTRUCTS THE COLLEGE NEVER TO SPEND THE ORIGINAL GIFT. OFTEN, WHEN CONTRIBUTORS GIVE PERMANENTLY RESTRICTED GIFTS TO THE COLLEGE, THEY WILL ALLOW THE INCOME EARNED ON THE FUNDS TO BE USED FOR VARIOUS PURPOSES. SUCH INCOME IS CLASSIFIED AS TEMPORARILY RESTRICTED ENDOWMENT NET ASSETS; THESE ASSETS ARE PRINCIPALLY USED FOR PLANT PROJECTS, LAND IMPROVEMENTS, AND VARIOUS PROGRAM SUPPORT. SOME OF THESE ASSETS MAY ALSO BE USED FOR SCHOLARSHIPS IF SO DIRECTED BY THE DONOR. OTHER TEMPORARILY RESTRICTED NET ASSETS MAY ALSO BE TIME RESTRICTED. THE COLLEGE'S ENDOWMENT CONSISTS OF APPROXIMATELY 250 INDIVIDUAL DONOR-RESTRICTED FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE COLLEGE HAS AN ENDOWMENT SPENDING POLICY FOR ENDOWMENT FUNDS THAT DO NOT HAVE A SPENDING POLICY PRESCRIBED IN THE GIFT DOCUMENT. THE COLLEGE'S ENDOWMENT TOTALS $117,965,278 AS OF AUGUST 31, 2024 OF WHICH $70,038,321 IS CLASSIFIED AS PERMANENTLY RESTRICTED NET ASSETS, $22,061,749 IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS, AND $25,865,208 IS CLASSIFIED AS UNRESTRICTED NET ASSETS. THE UNRESTRICTED ENDOWMENT NET ASSETS REPRESENT BOARD-DESIGNATED ENDOWMENT FUNDS. PART X, LINE 2: ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES THE COLLEGE HAS BEEN CLASSIFIED AS A SECTION 501(C)(3) ORGANIZATION AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AND SIMILAR PROVISIONS UNDER NEW YORK STATE TAX LAWS. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COLLEGE FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS STANDARD REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE LIKELY THAN NOT" THRESHOLD AND APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. DURING THE YEARS ENDED AUGUST 31, 2024 AND 2023, THE COLLEGE EVALUATED ITS TAX POSITIONS AND CONCLUDED THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT MEET THE CRITERIA UNDER THE STANDARD. THE TAX YEARS ENDING AUGUST 2022, 2023, AND 2024 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. THE COLLEGE HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND, TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. PART XI, LINE 4B $48,128,574 REPRESENTS TOTAL SCHOLARSHIPS AND FELLOWSHIPS FOR THE FISCAL YEAR. $21,201 REPRESENTS TOTAL EXPENSES RELATED TO THE GOLF CLASSIC FUNDRAISING EVENT FOR THE FISCAL YEAR. PART XII, LINE 4B $48,128,574 REPRESENTS TOTAL SCHOLARSHIPS AND FELLOWSHIPS FOR THE FISCAL YEAR. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 SEE SUPPLEMENTAL PAGE PART I, LINE 3 THE FOLLOWING POLICY APPEARS IN THE ADMISSIONS SECTION OF THE WAGNER COLLEGE BULLETIN - "WAGNER COLLEGE ADMITS STUDENTS OF ANY RACE, AGE, SEX, RELIGION, OR ETHNIC AND NATIONAL ORIGIN." PART I, LINE 6A THE COLLEGE RECEIVES GRANTS FROM GOVERNMENT AGENCIES TO SUPPORT ITS OPERATIONS AND THE EDUCATIONAL PROGRAMS OF THE ORGANIZATION. GOLF CLASSIC 27075 20025 7050 20277 924 27075 20025 7050 20277 924 21201 -14151 1 SCHOLARSHIPS & FELLOWSHIPS 1583 0 48128574 FMV TUITION CREDIT PART I, LINE 2: WAGNER COLLEGE MONITORS THE USE OF SCHOLARSHIP FUNDS IN THE UNITED STATES BY ENSURING THAT ALL STUDENTS WHO RECEIVE SCHOLARSHIP MONIES ARE ALWAYS REGISTERED AS STUDENTS OF THE COLLEGE. MANY DEPARTMENTS WITHIN THE COLLEGE WORK IN CONJUNCTION TO ENSURE THAT SCHOLARSHIP FUNDS ARE MONITORED EFFICIENTLY AND EFFECTIVELY. THE ADMISSIONS OFFICE REVIEWS ALL STUDENT APPLICATIONS AND DETERMINES WHO IS ELIGIBLE TO RECEIVE SCHOLARSHIPS. THE FINANCE AND BUSINESS OFFICE DRAWS DOWN FUNDS FOR SCHOLARSHIPS AND GRANTS. THE FINANCIAL AID OFFICE AWARDS SCHOLARSHIPS AND GRANTS TO STUDENTS, AND THE REGISTRAR'S OFFICE MONITORS AND MAINTAINS ALL RECORDS REGARDING THE REGISTERED STATUS OF STUDENTS. PART III, LINE 1, COLUMN B WAGNER COLLEGE ESTIMATES THAT APPROXIMATELY 90% OF ALL FULL-TIME STUDENTS RECEIVE SOME SORT OF FINANCIAL ASSISTANCE FROM THE COLLEGE. THEREFORE, THE NUMBER OF RECIPIENTS OF GRANTS AND OTHER ASSISTANCE BY WAGNER COLLEGE IS ESTIMATED BY TAKING 90% OF THE TOTAL FTE ENROLLMENT FOR THE FALL 2023 SEMESTER (1,759), RESULTING IN APPROXIMATELY 1,583 RECIPIENTS. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 ANGELO G ARAIMO PRESIDENT AND TRUSTEE (THRU 07/24) 383378 0 0 0 10131 0 33000 0 59304 0 485813 0 0 0 JOHN A CARRESCIA CFO & VP OF FINANCE 251291 0 0 0 7419 0 26300 0 43839 0 328849 0 0 0 WALTER C HAMELINE VP OF INTERCOLLEGIATE ATHL 198588 0 0 0 11793 0 18033 0 60898 0 289312 0 0 0 DONALD COPELAND HEAD MEN'S BASKETBALL COACH 216016 0 0 0 5557 0 19737 0 13566 0 254876 0 0 0 JAZZMINE GLOVER-WILSON VP WORKPLACE CULTURE AND INCLUSION 176443 0 0 0 5281 0 19400 0 49439 0 250563 0 0 0 RUTA SHAH-GORDON VP INTERNAT. AND CAMPUS LIFE 178091 0 0 0 5190 0 19000 0 44039 0 246320 0 0 0 AARTI IVANIC - DEAN NICOLAIS SCHOOL OF BUSINESS (THRU 08/24) 189691 0 0 0 319 0 14229 0 42039 0 246278 0 0 0 TARSHIA STANLEY PROVOST & VP ACAD. AFFAIRS 196117 0 0 0 6344 0 18000 0 22837 0 243298 0 0 0 ROBERT RUGGIERO CHIEF ENGINEER 168931 0 0 0 0 0 10068 0 28728 0 207727 0 0 0 JEFFREY KRAUS PROFESSOR 174206 0 0 0 4420 0 16998 0 3050 0 198674 0 0 0 DAVID J MARTIN DIRECTOR OF COLLEGE RELATIONS 154537 0 0 0 6994 0 14873 0 0 0 176404 0 0 0 PATRICIA TOOKER DEAN OF NURSING SCHOOL 151567 0 0 0 3746 0 15057 0 0 0 170370 0 0 0 PART I, LINE 1A WAGNER COLLEGE PROVIDED HOUSING ON ITS BUSINESS PREMISES FOR THE FOLLOWING EMPLOYEES - ANGELO ARAIMO (PRESIDENT) AND TARSHIA STANLEY (PROVOST AND SENIOR VP); THESE INDIVIDUALS WERE REQUIRED TO ACCEPT HOUSING AS A CONDITION OF THEIR EMPLOYMENT AT THE COLLEGE. THE COLLEGE DEEMED IT NECESSARY FOR THESE TWO INDIVIDUALS TO BE AVAILABLE ALL HOURS OF THE DAV AND NIGHT TO ATTEND ANY URGENT SITUATIONS THAT COULD ARISE AFTER NORMAL BUSINESS HOURS. BOTH INDIVIDUALS ARE CHARGED WITH DUTIES OF SECURITY AND STUDENT WELFARE, SUCH AS CAMPUS HOUSING ISSUES, POWER OUTAGES, INCLEMENT WEATHER ISSUES, AND OTHER EMERGENCY SITUATIONS. THIS BENEFIT WAS NOT TREATED AS TAXABLE COMPENSATION TO ANY EMPLOYEE. THE APPROXIMATE NON-TAXABLE VALUES OF THE HOUSING PROVIDED TO THE EMPLOYEES ARE AS FOLLOWS: ANGELO ARAIMO - $17,264 AND TARSHIA STANLEY - $8,672. WAGNER COLLEGE ALSO PROVIDED SOCIAL CLUB DUES FOR WALTER HAMELINE-VICE PRESIDENT OF INTERCOLLEGIATE ATHLETICS. THESE MEMBERSHIPS ARE FOR BUSINESS PURPOSES ONLY, SPECIFICALLY DONOR DEVELOPMENT AND COLLEGE-RELATED BUSINESS MEETINGS. PART I, LINE 3 WAGNER COLLEGE'S EXECUTIVE COMMITTEE, WHICH IS COMPRISED OF INDEPENDENT MEMBERS OF THE BOARD OF TRUSTEES, DETERMINES THE COMPENSATION OF THE COLLEGE'S PRESIDENT. BOTH THE EXECUTIVE COMMITTEE AND THE BOARD MUST REVIEW AND APPROVE COMPENSATION. COMPENSATION IS DETERMINED THROUGH REVIEW OF THE FORM 990 OF OTHER COMPARABLE LIKESIZE ORGANIZATIONS. THE EXECUTIVE COMMITTEE ALSO REFERS TO COMPARABLES AND SALARY SURVEYS, MAINLY CUPA, TO DETERMINE THE REASONABLENESS OF THE PROPOSED COMPENSATION AMOUNT. ANY COMPENSATION DETERMINATIONS OF THE EXECUTIVE COMMITTEE ARE RECORDED CONTEMPORANEOUSLY IN THE MINUTES OF THE COMMITTEE. PART II COLUMN B (BREAKDOWN OF W-2 COMPENSATION) INCLUDES EACH EMPLOYEE'S BASE COMPENSATION IN COLUMN B(I). COLUMN B(III) INCLUDES AMOUNTS FOR TAXABLE GROUP TERM LIFE INSURANCE. COLUMN C (RETIREMENT AND OTHER DEFERRED COMPENSATION) INCLUDES EMPLOYER CONTRIBUTIONS TO RETIREMENT PLANS FOR ALL INDIVIDUALS LISTED. COLUMN D (NONTAXABLE BENEFITS) IS COMPRISED OF A VARIETY OF BENEFITS, INCLUDING EMPLOYER CONTRIBUTIONS TO EMPLOYEE HEALTH PLANS, FLEXIBLE SPENDING ACCOUNT PLAN CONTRIBUTIONS, AND SOCIAL CLUB DUES. A DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 65000BMZ8 2022-04-21 116573065 CONSTRUCTION AND REFUNDING OF THE 1998, 2009, AND 2012 ISSUANCES 0 0 0 A 123045730 7104250 1167310 42312969 38432110 34029091 1 0 0 1 A 0 1 1 1 0 0.00300 0.00300 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 SCHEDULE K, PART II, LINE 3, BOND A TOTAL PROCEEDS OF ISSUE INCLUDES ISSUE PRICE AND INVESTMENT EARNINGS. SCHEDULE K, PART V THE COLLEGE ACTIVELY REVIEWS THE ACTIVITIES OF THE BOND-FINANCED FACILITIES TO DETERMINE PRIVATE USE AND IDENTIFY POSSIBLE ARBITRAGE AND OTHER POTENTIAL VIOLATIONS OF FEDERAL TAX LAW. THE COLLEGE WILL DISCUSS ANY POSSIBLE VIOLATIONS WITH BOND COUNSEL AND, IF NECESSARY, CORRECT VIOLATIONS THROUGH THE VOLUNTARY CLOSING AGREEMENT PROGRAM IF SELF-REMEDIATION IS NOT OTHERWISE AVAILABLE. X 7 56075 SELLING PRICE 0 0 0 PART I, LINE 9, COLUMN (B) THE AMOUNT REPORTED ON SCHEDULE M, PART I, LINE 9, COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED BY THE COLLEGE. FORM 990, PART I, LINE 1 (CONTINUATION) SCHOLARSHIPS, ACHIEVEMENT, LEADERSHIP AND CITIZENSHIP. WAGNER COLLEGE PREPARES STUDENTS FOR LIFE, AS WELL AS FOR CAREERS, BY EMPHASIZING SCHOLARSHIP, ACHIEVEMENT, LEADERSHIP, AND CITIZENSHIP. WAGNER COLLEGE OFFERS A COMPREHENSIVE EDUCATIONAL PROGRAM THAT IS ANCHORED IN THE LIBERAL ARTS, EXPERIENTIAL AND CURRICULAR LEARNING, INTERCULTURALISM, INTERDISCIPLINARY STUDIES, AND SERVICE TO SOCIETY, AND THAT IS CULTIVATED BY A FACULTY DEDICATED TO PROMOTING INDIVIDUAL EXPRESSION, REFLECTIVE PRACTICE, AND INTEGRATIVE LEARNING. FORM 990, PART VI, SECTION A, LINE 2 FAMILY RELATIONSHIP BOARD MEMBERS ALEX FOX AND GRAHAM FOX HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B BOARD REVIEW OF FORM 990 WAGNER COLLEGE'S 990 IS PREPARED INTERNALLY BY THE COLLEGE'S FINANCE & BUSINESS OFFICE. WAGNER THEN SENDS A DRAFT OF THE RETURN TO AN INDEPENDENT TAX GROUP AT GRANT THORNTON ADVISORS LLC FOR REVIEW. THE 990 IS THEN BROUGHT TO THE AUDIT COMMITTEE FOR DISCUSSION, AND LASTLY IS PROVIDED TO THE BOARD OF TRUSTEES DURING A BOARD MEETING FOR REVIEW BEFORE THE 990 CAN BE FILED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY WAGNER COLLEGE HAS A CONFLICT OF INTEREST POLICY IN PLACE, AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH SUCH POLICY. EACH YEAR, CONFLICT OF INTEREST STATEMENTS ARE SENT OUT TO ALL MEMBERS OF THE BOARD OF TRUSTEES, WHO THEN MUST DISCLOSE ANY TRANSACTIONS WITH INTERESTED PARTIES. IF THERE ARE ANY SUCH TRANSACTIONS, THE COLLEGE WOULD ENSURE THAT THE TRANSACTION IS ARMS-LENGTH. TO DATE, THERE HAVE BEEN NO NON-ARMS LENGTH RELATIONSHIPS NOTED. PART VI, SECTION B. POLICIES, LINE 14: DOCUMENT RETENTION AND DESTRUCTION POLICY WAGNER COLLEGE HAS A DOCUMENT RETENTION AND DESTRUCTION POLICY IN PLACE THAT IS FOLLOWED BY MANY OFFICES ON CAMPUS; HOWEVER, THE POLICY HAS NOT BEEN PUT IN FRONT OF THE BOARD OF TRUSTEES FOR APPROVAL AS OF YET. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION REVIEW WAGNER COLLEGE'S EXECUTIVE COMMITTEE, WHICH IS COMPRISED OF INDEPENDENT MEMBERS OF THE BOARD OF TRUSTEES, DETERMINES THE COMPENSATION OF THE COLLEGE'S PRESIDENT, AND REVIEWS AND APPROVES THE COMPENSATION OF ALL SENIOR OFFICERS. BOTH THE EXECUTIVE COMMITTEE AND THE BOARD MUST REVIEW AND APPROVE COMPENSATION. COMPENSATION IS DETERMINED THROUGH REVIEW OF THE FORM 990 OF OTHER COMPARABLE AND LIKE-SIZE ORGANIZATIONS. THE EXECUTIVE COMMITTEE ALSO REFERS TO COMPARABLES AND SALARY SURVEYS, MAINLY CUPA, ON AN ANNUAL BASIS TO DETERMINE THE REASONABLENESS OF PROPOSED COMPENSATION AMOUNTS. ANY COMPENSATION DETERMINATIONS OF THE EXECUTIVE COMMITTEE ARE RECORDED CONTEMPORANEOUSLY IN THE MINUTES OF THE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 PUBLIC DISCLOSURE WAGNER COLLEGE MAKES ITS FINANCIAL STATEMENTS AND ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. THE COLLEGE ALSO PROVIDES A LINK TO THE ANNUAL REPORT ON THE COLLEGE WEBSITE (WWW.WAGNER.EDU), WHICH INCLUDES THE BALANCE SHEET AND OTHER FINANCIAL INFORMATION. FORM 990, PART XI, LINE 9: RECLASSED EXPENSES RELATED TO SPECIAL EVENTS -21,201.