LONG ISLAND UNIVERSITY: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: LONG ISLAND UNIVERSITY (EIN 11-1633516)
Tax period: 2023-09-01 to 2024-08-31
Filed: 2025-07-10
IRS object ID: 202521919349300807
Schema version: 2023v6.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-07-10T07:24:01-05:00	ReturnTs
Tax Period End	2024-08-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	135565207	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KPMG LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	345 PARK AVENUE	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	101540102	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-09-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	111633516	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LONG ISLAND UNIVERSITY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	LONG	BusinessNameControlTxt
Phone	5162992535	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	700 NORTHERN BLVD	AddressLine1Txt
City	BROOKVILLE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	115481326	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CHRISTOPHER FEVOLA	PersonNm
Person Title	VP FINANCE & TREASURER	PersonTitleTxt
Phone	5164130950	PhoneNum
Signature	2025-07-02	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	EVAN W SEEKAMP	PreparerPersonNm
PTIN	P01907071	PTIN
Phone	2127589700	PhoneNum
Preparation	2025-07-09	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DR KIMBERLY R CLINE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	700 NORTHERN BLVD	AddressLine1Txt
City	BROOKVILLE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11548	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$509,511,770	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.LIU.EDU	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1926	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	PROVIDE EXCELLENCE AND ACCESS IN EDUCATION TO THOSE WHO SEEK TO EXPAND THEIR KNOWLEDGE. SEE SCH O.	ActivityOrMissionDesc
Voting Members Governing Body	25	VotingMembersGoverningBodyCnt
Voting Members Independent	22	VotingMembersIndependentCnt
Total Employee	3534	TotalEmployeeCnt
Total Volunteers	30	TotalVolunteersCnt
Total Gross UBI	$220,274	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$206,483	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$29,932,632	PYContributionsGrantsAmt
CY Contributions Grants	$34,418,410	CYContributionsGrantsAmt
PY Program Service Revenue	$406,035,482	PYProgramServiceRevenueAmt
CY Program Service Revenue	$418,734,008	CYProgramServiceRevenueAmt
PY Investment Income	$2,403,122	PYInvestmentIncomeAmt
CY Investment Income	$13,354,922	CYInvestmentIncomeAmt
PY Other Revenue	$209,577	PYOtherRevenueAmt
CY Other Revenue	-$50,206	CYOtherRevenueAmt
PY Total Revenue	$438,580,813	PYTotalRevenueAmt
CY Total Revenue	$466,457,134	CYTotalRevenueAmt
PY Grants And Similar Paid	$101,338,640	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$103,177,844	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$159,712,677	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$163,821,080	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$3,660,578	CYTotalFundraisingExpenseAmt
PY Other Expenses	$145,417,799	PYOtherExpensesAmt
CY Other Expenses	$150,297,041	CYOtherExpensesAmt
PY Total Expenses	$406,469,116	PYTotalExpensesAmt
CY Total Expenses	$417,295,965	CYTotalExpensesAmt
PY Revenues Less Expenses	$32,111,697	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$49,161,169	CYRevenuesLessExpensesAmt
Total Assets BOY	$994,068,493	TotalAssetsBOYAmt
Total Assets EOY	$1,094,607,268	TotalAssetsEOYAmt
Total Liabilities BOY	$228,215,595	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$219,913,804	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$765,852,898	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$874,693,464	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO PROVIDE EXCELLENCE AND ACCESS IN PRIVATE HIGHER EDUCATION TO THOSE WHO SEEK TO EXPAND THEIR KNOWLEDGE AND PREPARE THEMSELVES FOR MEANINGFUL, EDUCATED LIVES AND FOR SERVICE TO THEIR COMMUNITIES AND THE WORLD.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$281,545,581	ExpenseAmt
Grant	$98,467,900	GrantAmt
Revenue	$391,664,023	RevenueAmt
Desc	INSTRUCTION, ACADEMIC SUPPORT, AND INSTITUTIONAL SUPPORT - THE UNIVERSITY OFFERS BOTH CREDIT AND NONCREDIT COURSES FOR ACADEMIC AND VOCATIONAL INSTRUCTION. THE UNIVERSITY OFFERS 233 DEGREE AND CERTIFICATE PROGRAMS TO OVER 18,000 STUDENTS, AND EMPLOYS 369 FULL-TIME FACULTY OVER FIVE CAMPUSES. ACTIVITIES IN THIS CATEGORY ALSO INCLUDE SUPPORT SERVICES SUCH AS LIBRARIES, EDUCATIONAL MEDIA SERVICES, ACADEMIC COMPUTING SUPPORT, AND ACADEMIC ADMINISTRATION.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$86,885,721	ExpenseAmt
Grant	$4,709,945	GrantAmt
Revenue	$27,056,675	RevenueAmt
Desc	STUDENT SERVICES AND AUXILIARY ENTERPRISES - REPRESENTS THE ACTIVITIES THAT CONTRIBUTE TO STUDENTS' EMOTIONAL AND PHYSICAL WELL-BEING AND INTELLECTUAL, CULTURAL, AND SOCIAL DEVELOPMENT OUTSIDE THE CONTEXT OF THE FORMAL INSTRUCTION PROGRAM. ACTIVITIES IN THIS CATEGORY INCLUDE EXPENSES FOR RESIDENCE HALLS, STUDENT ACTIVITIES, CULTURAL EVENTS, STUDENT NEWSPAPERS, INTRAMURAL ATHLETICS, STUDENT ORGANIZATIONS, INTERCOLLEGIATE ATHLETICS, COUNSELING AND CAREER GUIDANCE, STUDENT AID ADMINISTRATION AND STUDENT HEALTH SERVICE. APPROXIMATELY 1,650 STUDENTS RESIDE IN THE DORMS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$8,409,657	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$13,310	RevenueAmt
Desc	RESEARCH AND PUBLIC SERVICE - REPRESENTS ACTIVITIES SPECIFICALLY ORGANIZED TO PRODUCE RESEARCH, WHETHER COMMISSIONED BY AN AGENCY EXTERNAL TO THE INSTITUTION OR SEPARATELY BUDGETED BY AN ORGANIZATIONAL UNIT WITHIN THE INSTITUTION. THIS CATEGORY ALSO INCLUDES ACTIVITIES ESTABLISHED PRIMARILY TO PROVIDE NON-INSTRUCTIONAL SERVICES BENEFICIAL TO INDIVIDUALS AND GROUPS EXTERNAL TO THE INSTITUTION. THESE ACTIVITIES INCLUDE COMMUNITY SERVICE PROGRAMS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$376,840,959	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	Yes (1)	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	Yes (1)	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	Yes (1)	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (1)	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	0	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	502	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	3534	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	Yes (1)	ForeignFinancialAccountInd
Foreign Country	CS	ForeignCountryCd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	Yes (1)	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	25	GoverningBodyVotingMembersCnt
Independent Voting Member	22	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KEITH VOSS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5162992535	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	700 NORTHERN BLVD	AddressLine1Txt
City	BROOKVILLE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11548	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (46 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
DR KIMBERLY CLINE
PRESIDENT	60.00	0.00	Yes (X)	Yes (X)	$1,971,782	$0	$309,179
CHERIE SEROTA
TRUSTEE/VISIT. ASST. PROF.	35.00	0.00	Yes (X)		$97,364	$0	$7,528
RAO S ANUMOLU
TRUSTEE	1.00	0.00	Yes (X)		$0	$0	$0
MICHELE BAHNIK-MERCIER
TRUSTEE (BEG. 10/23)	1.00	0.00	Yes (X)		$0	$0	$0
THOMAS M BUONAIUTO
CHAIR AUDIT COMMITTEE	3.00	0.00	Yes (X)		$0	$0	$0
DANIEL B FISHER
TRUSTEE	1.00	0.00	Yes (X)		$0	$0	$0
GREG G GALDI
TRUSTEE	1.00	0.00	Yes (X)		$0	$0	$0
MICHELLE GETHERS-CLARK
TRUSTEE	1.00	0.00	Yes (X)		$0	$0	$0
PETER W GIBSON
TRUSTEE (THRU 10/23)	1.00	0.00	Yes (X)		$0	$0	$0
JUSTIN GRANT
TRUSTEE	1.00	0.00	Yes (X)		$0	$0	$0
LYNNE GREENE
TRUSTEE (THRU 10/23)	1.00	0.00	Yes (X)		$0	$0	$0
MICHAEL P GUTNICK
SR. VICE CHAIR	4.00	0.00	Yes (X)		$0	$0	$0
STEVEN S HORNSTEIN
TRUSTEE	3.00	0.00	Yes (X)		$0	$0	$0
BOB JAHELKA
TRUSTEE	1.00	0.00	Yes (X)		$0	$0	$0
ALFRED R KAHN
TRUSTEE	3.00	0.00	Yes (X)		$0	$0	$0
DAVID KLINE
TRUSTEE (THRU 10/23)	1.00	0.00	Yes (X)		$0	$0	$0
ERIC KRASNOFF
CHAIR	8.00	0.00	Yes (X)		$0	$0	$0
LEON LACHMAN
TRUSTEE (THRU 03/24)	1.00	0.00	Yes (X)		$0	$0	$0
FRANK LALEZARIAN
TRUSTEE	1.00	0.00	Yes (X)		$0	$0	$0
BRIAN K LAND
TRUSTEE	3.00	0.00	Yes (X)		$0	$0	$0
SARABETH LEVINE
TRUSTEE	1.00	0.00	Yes (X)		$0	$0	$0
HOWARD M LORBER
TRUSTEE	1.00	0.00	Yes (X)		$0	$0	$0
WINIFRED MACK
TRUSTEE/EXC DEAN HLTH PROF	40.00	0.00	Yes (X)		$310,882	$0	$11,032
MICHAEL MELNICKE
TRUSTEE	1.00	0.00	Yes (X)		$0	$0	$0
KUNI NAKAMURA
TRUSTEE (THRU 10/23)	1.00	0.00	Yes (X)		$0	$0	$0
RICHARD P NESPOLA
TRUSTEE	1.00	0.00	Yes (X)		$0	$0	$0
WILLIAM R NUTI
TRUSTEE	1.00	0.00	Yes (X)		$0	$0	$0
CHINTU PATEL
TRUSTEE	1.00	0.00	Yes (X)		$0	$0	$0
SHARON STERNHEIM
TRUSTEE	2.00	0.00	Yes (X)		$0	$0	$0
RONALD J SYLVESTRI
TRUSTEE	1.00	0.00	Yes (X)		$0	$0	$0
CHRISTOPHER FEVOLA
VP AND CHIEF FINANCIAL OFFICER	60.00	0.50		Yes (X)	$524,186	$0	$105,495
ELIZABETH CHEUNG-GAFFNEY
VP UNIVERSITY COUNSEL	50.00	0.50		Yes (X)	$329,016	$0	$78,306
JOSEPH SCHAEFER
CHIEF OPERATING OFFICER	60.00	0.50			$480,807	$0	$114,718	Yes (X)
BASHAR BAROUDI
VP INFORMATION TECHNOLOGY	50.00	0.00			$462,210	$0	$106,686	Yes (X)
MOHAMMED CHERKAOUI
VP RESEARCH	50.00	0.00			$403,272	$0	$44,893	Yes (X)
MICHAEL BERTHEL
VP STUDENT AFFAIRS	50.00	0.00			$302,658	$0	$93,220	Yes (X)
KERRY KRUCKEL
VP UNIVERSITY ADVANCEMENT	50.00	0.00			$359,290	$0	$63,078	Yes (X)
ARASH DABESTANI
DEAN-PHARMACY	40.00	0.00			$513,370	$0	$75,365		Yes (X)
ROD STRICKLAND
HEAD COACH MEN'S BASKETBALL	40.00	0.00			$649,794	$0	$46,588		Yes (X)
PAUL GILMORE
DEAN - LIBERAL ARTS	40.00	0.00			$379,493	$0	$33,940		Yes (X)
REBECCA STATES
FULL PROFESSOR	40.00	0.00			$366,657	$0	$48,612		Yes (X)
MICHAEL KINCH
EXEC DEAN-SCIENCES (THRU 6/24)	40.00	0.00			$353,333	$0	$16,500		Yes (X)
RANDY BURD
FMR SVP ACADEMIC AFFAIRS (THRU 7/23)	50.00	0.00			$415,605	$0	$101,414			Yes (X)
LORETTA KNAPP
FMR VP ACAD AFFAIRS (THRU 6/18)	35.00	0.00			$133,051	$0	$13,022			Yes (X)
DEIRDRE WHITMAN
FMR VP UNI. ADMISSIONS (THRU 8/22)	40.00	0.00			$202,008	$0	$30,035			Yes (X)
CHARLES RASBERRY
FMR VP UNIV ADV (THRU 8/22)	50.00	0.00			$273,272	$0	$44,091			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$8,528,050	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$1,343,702	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	394	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (1)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
ARAMARK
1101 MARKET STREET ARAMARK TOWER	PHILADELPHIA	PA	19107	FOOD SERVICE & MAINTENANCE	$23,371,467
A & A MAINTENANCE
965 MIDLAND AVENUE	YONKERS	NY	10704	JANITORIAL SERVICES	$15,594,641
ALLIED UNIVERSAL SECURITY SERVICES
50 JACKSON AVENUE	SYOSSET	NY	11791	SECURITY	$4,700,985
AXIS CONSTRUCTION CORP
125 LASER COURT	HAUPPAUGE	NY	11788	CONSTRUCTION	$3,470,584
WILLIAM J SCHWARTZ PTPC
5700 MERRICK ROAD	MASSAPEQUA	NY	11758	STUDENT ATHLETIC TRAINING	$2,637,568

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	88	CntrctRcvdGreaterThan100KCnt
Fundraising	$1,018,372	FundraisingAmt
Government Grants	$24,871,236	GovernmentGrantsAmt
All Other Contributions	$8,528,802	AllOtherContributionsAmt
Noncash Contributions	$741,119	NoncashContributionsAmt
Total Contributions	$34,418,410	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION & FEES	611310	$373,881,784	$373,881,784
SALES & SVCS OF AUX EN	721310	$27,056,675	$27,056,675
CONCERT THEATRE	711310	$4,186,199	$4,186,199
COMMISSIONS	900099	$972,358	$972,358
UNIVERSITY FEES	611310	$731,259	$731,259

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$11,905,733	TotalRevenueColumnAmt
Related Or Exempt Func Income	$11,905,733	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$418,734,008	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$12,935,434	TotalRevenueColumnAmt
Unrelated Business Revenue	$220,274	UnrelatedBusinessRevenueAmt
Exclusion	$12,715,160	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$459,267	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$399,914	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$59,353	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$59,353	TotalRevenueColumnAmt
Exclusion	$59,353	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$42,449,829	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$42,030,341	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$419,488	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$419,488	TotalRevenueColumnAmt
Exclusion	$419,488	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$514,822	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$1,018,372	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$624,381	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$109,559	TotalRevenueColumnAmt
Exclusion	-$109,559	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$466,457,134	TotalRevenueColumnAmt
Related Or Exempt Func Income	$418,734,008	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$220,274	UnrelatedBusinessRevenueAmt
Exclusion	$13,084,442	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$93,895,131	TotalAmt
Program Services	$93,895,131	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$9,282,713	TotalAmt
Program Services	$9,282,713	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$6,456,938	TotalAmt
Program Services	$2,119,071	ProgramServicesAmt
Management And General	$3,901,248	ManagementAndGeneralAmt
Fundraising	$436,619	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$150,725	TotalAmt
Program Services	$150,725	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$121,700,408	TotalAmt
Program Services	$112,441,434	ProgramServicesAmt
Management And General	$7,948,860	ManagementAndGeneralAmt
Fundraising	$1,310,114	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$6,471,104	TotalAmt
Program Services	$6,096,270	ProgramServicesAmt
Management And General	$296,964	ManagementAndGeneralAmt
Fundraising	$77,870	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$19,951,133	TotalAmt
Program Services	$18,161,338	ProgramServicesAmt
Management And General	$1,513,978	ManagementAndGeneralAmt
Fundraising	$275,817	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$9,090,772	TotalAmt
Program Services	$8,145,453	ProgramServicesAmt
Management And General	$822,020	ManagementAndGeneralAmt
Fundraising	$123,299	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$349,505	TotalAmt
Management And General	$349,505	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$672,805	TotalAmt
Management And General	$672,805	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$240,793	TotalAmt
Management And General	$240,793	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$1,749,105	TotalAmt
Management And General	$1,749,105	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$17,599,651	TotalAmt
Program Services	$15,496,112	ProgramServicesAmt
Management And General	$1,525,452	ManagementAndGeneralAmt
Fundraising	$578,087	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$2,309,462	TotalAmt
Program Services	$491,401	ProgramServicesAmt
Management And General	$1,799,199	ManagementAndGeneralAmt
Fundraising	$18,862	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,049,483	TotalAmt
Program Services	$3,314,660	ProgramServicesAmt
Management And General	$2,699,728	ManagementAndGeneralAmt
Fundraising	$35,095	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$6,571,242	TotalAmt
Program Services	$3,319,879	ProgramServicesAmt
Management And General	$3,227,666	ManagementAndGeneralAmt
Fundraising	$23,697	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$55,360,430	TotalAmt
Program Services	$53,153,020	ProgramServicesAmt
Management And General	$1,942,206	ManagementAndGeneralAmt
Fundraising	$265,204	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$6,668,108	TotalAmt
Program Services	$6,546,843	ProgramServicesAmt
Management And General	$118,882	ManagementAndGeneralAmt
Fundraising	$2,383	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,569,618	TotalAmt
Program Services	$1,308,382	ProgramServicesAmt
Management And General	$123,112	ManagementAndGeneralAmt
Fundraising	$138,124	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$3,692,133	TotalAmt
Program Services	$3,674,528	ProgramServicesAmt
Management And General	$15,308	ManagementAndGeneralAmt
Fundraising	$2,297	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$21,219,303	TotalAmt
Program Services	$21,109,244	ProgramServicesAmt
Management And General	$95,705	ManagementAndGeneralAmt
Fundraising	$14,354	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,813,455	TotalAmt
Program Services	$1,281,247	ProgramServicesAmt
Management And General	$531,352	ManagementAndGeneralAmt
Fundraising	$856	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
FOOD SERVICE	$11,063,058	$9,919,875	$976,522	$166,661
BAD DEBT	$5,500,000	$0	$5,500,000	$0
SUPPLIES & MINOR EQUIP	$3,720,141	$3,386,746	$333,395	$0
BOOKS & SUBSCRIPTIONS	$2,001,445	$1,808,771	$178,057	$14,617

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,147,304	TotalAmt
Program Services	$1,738,116	ProgramServicesAmt
Management And General	$232,566	ManagementAndGeneralAmt
Fundraising	$176,622	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$417,295,965	TotalAmt
Program Services	$376,840,959	ProgramServicesAmt
Management And General	$36,794,428	ManagementAndGeneralAmt
Fundraising	$3,660,578	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$43,934,973	BOYAmt
EOY	$43,596,860	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$6,978,556	BOYAmt
EOY	$5,084,184	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$17,836,891	BOYAmt
EOY	$21,614,279	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$6,551,039	BOYAmt
EOY	$5,551,836	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$7,338,987	BOYAmt
EOY	$4,942,920	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$799,677,282	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$403,814,781	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$379,215,765	BOYAmt
EOY	$395,862,501	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$360,991,571	BOYAmt
EOY	$440,225,881	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$97,778,732	BOYAmt
EOY	$107,535,134	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$73,441,979	BOYAmt
EOY	$70,193,673	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$994,068,493	BOYAmt
EOY	$1,094,607,268	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$12,000,125	BOYAmt
EOY	$14,416,089	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$5,419,153	BOYAmt
EOY	$6,367,506	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$34,435,934	BOYAmt
EOY	$31,487,885	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$75,999,207	BOYAmt
EOY	$73,497,260	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$100,361,176	BOYAmt
EOY	$94,145,064	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$228,215,595	BOYAmt
EOY	$219,913,804	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$655,037,960	BOYAmt
EOY	$747,753,028	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$110,814,938	BOYAmt
EOY	$126,940,436	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$765,852,898	BOYAmt
EOY	$874,693,464	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$994,068,493	BOYAmt
EOY	$1,094,607,268	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$49,161,169	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$62,243,263	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$2,563,866	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$22,532,598	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$37,797,267	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$36,296,873	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$29,932,632	CurrentTaxYearMinus1YearAmt
Current Tax Year	$34,418,410	CurrentTaxYearAmt
Total	$160,977,780	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$22,532,598	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$37,797,267	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$36,296,873	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$29,932,632	CurrentTaxYearMinus1YearAmt
Current Tax Year	$34,418,410	CurrentTaxYearAmt
Total	$160,977,780	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$160,977,780	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,374,602	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,713,463	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,136,553	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,802,862	CurrentTaxYearMinus1YearAmt
Current Tax Year	$13,187,218	CurrentTaxYearAmt
Total	$39,214,698	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,202,727	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,007,800	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,571,961	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$991,763	CurrentTaxYearMinus1YearAmt
Current Tax Year	$207,483	CurrentTaxYearAmt
Total	$5,981,734	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$206,174,212	TotalSupportAmt
Gross Receipts Rltd Activities	$1,997,166,615	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.78080	PublicSupportCY170Pct
Public Support PY170	0.80850	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990, SCHEDULE A, PART II - PUBLIC SUPPORT	FormAndLineReferenceDesc
Explanation	LONG ISLAND UNIVERSITY IS A SCHOOL DESCRIBED IN SECTION 170(B)(1)(A)(II) AND COMPLETES SCHEDULE A, PART II TO DEMONSTRATE THAT IT MEETS THE 33 1/3 % SUPPORT TEST OF THE REGULATIONS UNDER SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI).	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	0	VolunteersInd
Paid Staff Or Management	0	PaidStaffOrManagementInd
Media Advertisements	0	MediaAdvertisementsInd
Mailings Members	0	MailingsMembersInd
Publications Or Broadcast	0	PublicationsOrBroadcastInd
Grants Other Organizations	0	GrantsOtherOrganizationsInd
Direct Contact Legislators	Yes (1)	DirectContactLegislatorsInd
Direct Contact Legislators	$240,793	DirectContactLegislatorsAmt
Rallies Demonstrations	0	RalliesDemonstrationsInd
Other Activities	Yes (1)	OtherActivitiesInd
Other Activities	$1,703	OtherActivitiesAmt
Total Lobbying Expenditures	$242,496	TotalLobbyingExpendituresAmt
Not Described Section501c3	0	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
LOBBYING FEES	FORM 990, SCHEDULE C, PART II-B, LINE 1G MICHAEL BEST STRATEGIES, INC, AND JMS STRATEGIES, INC, AID IN THE CULTIVATION OF WORKING RELATIONSHIPS BETWEEN LIU, FEDERAL AGENCIES, AND THE U.S. CONGRESS. MICHAEL BEST STRATEGIES, INC, AND JMS STRATEGIES, INC ALSO ASSIST IN INVESTIGATING NEW AND INNOVATIVE FUNDING STREAMS AND OPPORTUNITIES WITH THE FEDERAL GOVERNMENT.
MEMBERSHIP FEES	FORM 990, SCHEDULE C, PART II-B, LINE 1I LONG ISLAND UNIVERSITY PAYS MEMBERSHIP DUES TO THE COMMISSION ON INDEPENDENT COLLEGES AND UNIVERSITIES. $1,703 IS THE PORTION OF DUES PAID TO CICU ATTRIBUTABLE TO LOBBYING.

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Coll Used Scholarly Rsrch	Yes (X)	CollUsedScholarlyRsrchInd
Solicited Assets Sale	0	SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$398,988,362	BeginningYearBalanceAmt
Contributions	$30,423,774	ContributionsAmt
Investment Earnings Or Losses	$67,380,606	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,549,545	GrantsOrScholarshipsAmt
Other Expenditures	$13,254,461	OtherExpendituresAmt
End Year Balance	$481,988,736	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$366,591,797	BeginningYearBalanceAmt
Contributions	$15,907,418	ContributionsAmt
Investment Earnings Or Losses	$30,598,766	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,928,460	GrantsOrScholarshipsAmt
Other Expenditures	$12,181,159	OtherExpendituresAmt
End Year Balance	$398,988,362	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$366,781,600	BeginningYearBalanceAmt
Contributions	$40,092,144	ContributionsAmt
Investment Earnings Or Losses	-$28,034,622	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,373,713	GrantsOrScholarshipsAmt
Other Expenditures	$10,873,612	OtherExpendituresAmt
End Year Balance	$366,591,797	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$242,211,453	BeginningYearBalanceAmt
Contributions	$77,968,495	ContributionsAmt
Investment Earnings Or Losses	$56,020,138	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,545,543	GrantsOrScholarshipsAmt
Other Expenditures	$7,872,943	OtherExpendituresAmt
End Year Balance	$366,781,600	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$238,676,611	BeginningYearBalanceAmt
Contributions	$954,399	ContributionsAmt
Investment Earnings Or Losses	$11,222,557	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,348,158	GrantsOrScholarshipsAmt
Other Expenditures	$7,293,956	OtherExpendituresAmt
End Year Balance	$242,211,453	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.75614	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.24386	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$27,173,525	OtherCostOrOtherBasisAmt
Book Value	$27,173,525	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$652,950,718	OtherCostOrOtherBasisAmt
Depreciation	$342,989,783	DepreciationAmt
Book Value	$309,960,935	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$15,246,454	OtherCostOrOtherBasisAmt
Depreciation	$12,334,894	DepreciationAmt
Book Value	$2,911,560	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$50,215,043	OtherCostOrOtherBasisAmt
Depreciation	$25,958,595	DepreciationAmt
Book Value	$24,256,448	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$54,091,542	OtherCostOrOtherBasisAmt
Depreciation	$22,531,509	DepreciationAmt
Book Value	$31,560,033	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$395,862,501	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	MULTI-STRATEGY ALT INV	Desc
Book Value	$107,535,134	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$107,535,134	TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
DEPOSITS WITH BOND TRUSTEES	$3,204,218
RIGHT-OF-USE ASSET	$12,735,001
NET INVESTMENT IN LEASE	$54,254,454

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$70,193,673	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)

DescDesc	AmtAmt
LEASE LIABILITIES	$31,338,271
BENEFITS PAYABLE UNDER EARLY RETIREMENT PLANS	$33,517,039
EARLY RETIREMENT PLAN	$6,691,579
ASSET RETIREMENT OBLIGATION	$7,745,750
INTEREST RATE SWAP	$5,503,730
OTHER LIABILITIES	$4,172,737
EST SELF-INSURANCE LIABILITY	$5,175,958

Field	Value	IRS element (for citing)
Total Liability	$94,145,064	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$422,233,875	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$62,243,263	NetUnrealizedGainsInvstAmt
Other Revenue	-$2,563,866	OtherRevenueAmt
Revenue Not Reported	$59,679,397	RevenueNotReportedAmt
Revenue Subtotal	$362,554,478	RevenueSubtotalAmt
Investment Expenses Not Incld	$1,749,105	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$102,153,551	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$103,902,656	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$466,457,134	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$313,393,309	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$1,024,295	OtherExpensesIncludedAmt
Expenses Not Reported	$1,024,295	ExpensesNotReportedAmt
Expenses Subtotal	$312,369,014	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$1,749,105	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$103,177,846	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$104,926,951	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$417,295,965	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART III, LINE 4:	COLLECTION OF ART AND HISTORICAL TREASURES LONG ISLAND UNIVERSITY HAS COLLECTIONS OF ART, HISTORICAL TREASURES, AND OTHER SIMILAR ASSETS HELD FOR RESEARCH, EDUCATION, AND PUBLIC EXHIBITION IN FURTHERANCE OF PUBLIC SERVICE WHICH ARE MAINTAINED UNDER CURATORIAL CARE. IN ACCORDANCE WITH ASC 958, THE UNIVERSITY DOES NOT CAPITALIZE ITS COLLECTIONS.
PART V, LINE 4:	USE OF ENDOWMENT FUNDS ENDOWMENT FUND REVENUE IS USED FOR GENERAL OPERATING SUPPORT UNLESS IT IS RESTRICTED BY THE DONOR FOR A SPECIFIC PURPOSE.
PART X, LINE 2:	UNCERTAIN TAX POSITIONS THE UNIVERSITY HAS RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE AND IS CONSIDERED EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT FOR ANY UNRELATED BUSINESS INCOME ACTIVITIES. NO PROVISION FOR INCOME TAXES HAS BEEN MADE AS THE UNIVERSITY HAS NOT REPORTED ANY MATERIAL TAXABLE UNRELATED BUSINESS INCOME. THE UNIVERSITY EVALUATES, ON AN ANNUAL BASIS, THE EFFECTS OF ANY UNCERTAIN TAX POSITIONS ON ITS FINANCIAL STATEMENTS USING A THRESHOLD OF MORE LIKELY THAN NOT. AS OF AUGUST 31, 2024 AND 2023, THE UNIVERSITY HAS NOT IDENTIFIED OR PROVIDED FOR ANY SUCH POSITIONS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	POSTRETIREMENT CHANGES -2,381,394. CHANGE IN FMV OF INTEREST RATE SWAP AGREEMENTS -722,283. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 83,271. OTHER RECLASSIFICATIONS 456,540.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	SCHOLARSHIPS 103,177,846. RECLASS OF SPECIAL EVENT EXPENSES -624,381. RECLASS OF RENTAL EXPENSES -399,914.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	RECLASS OF SPECIAL EVENT EXPENSES 624,381. RECLASS OF RENTAL EXPENSES 399,914.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	SCHOLARSHIPS 103,177,846.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

SCHEDULE E, PART I, LINE 3

THE FOLLOWING POLICY APPEARS ON LONG ISLAND UNIVERSITY'S WEBSITE AND UNIVERSITY BULLETINS: LONG ISLAND UNIVERSITY IS COMMITTED TO MAINTAINING A LEARNING AND WORKING ENVIRONMENT THAT IS FREE OF BIAS, PREJUDICE, DISCRIMINATION AND HARASSMENT AND AN ENVIRONMENT THAT SUPPORTS, NURTURES, AND REWARDS CAREER AND EDUCATIONAL ADVANCEMENT PURELY ON THE BASIS OF ABILITY AND PERFORMANCE. DISCRIMINATION OR HARASSMENT BASED UPON RACE, COLOR, RELIGION, SEXUAL ORIENTATION, GENDER AND/OR GENDER IDENTITY OR EXPRESSION, MARITAL OR PARENTAL STATUS, NATIONAL ORIGIN, ETHNICITY, CITIZENSHIP STATUS, VETERAN OR MILITARY STATUS, AGE, DISABILITY OR ANY OTHER LEGALLY PROTECTED BASIS IS PROHIBITED BY LAW AND UNDERMINES THE CHARACTER AND PURPOSE OF THE UNIVERSITY. (SEE SCHEDULE O FOR MORE).

SCHEDULE E, PART I, LINE 6

FORM 990, SCHEDULE E, LINE 6A THE UNIVERSITY RECEIVES GRANTS FROM THE FOLLOWING GOVERNMENT AGENCIES TO SUPPORT ITS OPERATIONS: FEDERAL AID: UNITED STATES DEPARTMENT OF EDUCATION UNITED STATES DEPARTMENT OF HEALTH AND HUMAN SERVICES UNITED STATES DEPARTMENT OF AGRICULTURE NATIONAL SCIENCE FOUNDATION NATIONAL INSTITUTE OF HEALTH UNITED STATES DEPARTMENT OF DEFENSE FOOD AND DRUG ADMINISTRATION NEW YORK STATE AID: NEW YORK STATE HIGHER EDUCATION SERVICES CORPORATION NEW YORK STATE DEPARTMENT OF MENTAL HYGIENE NEW YORK STATE EDUCATION DEPARTMENT NEW YORK STATE URBAN DEVELOPMENT CORPORATION NEW YORK STATE COUNCIL ON THE ARTS DORMITORY AUTHORITY OF THE STATE OF NEW YORK

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (12 entries)

RegionRegionTxt	OfficesOfficesCnt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
CENTRAL AMERICA AND THE CARIBBEAN	1	3	PROGRAM SERVICES	ACADEMIC INSTRUCTION	$221,311
EUROPE (INCLUDING ICELAND AND GREENLAND)	0	0	PROGRAM SERVICES	ACADEMIC INSTRUCTION	$507,853
EAST ASIA & PACIFIC	0	8	PROGRAM SERVICES	ACADEMIC INSTRUCTION	$418,846
CENTRAL AMERICA AND THE CARIBBEAN	0	0	GRANTMAKING	SCHOLARSHIPS	$568,456
EAST ASIA & PACIFIC	0	0	GRANTMAKING	SCHOLARSHIPS	$903,454
EUROPE (INCLUDING ICELAND AND GREENLAND)	0	0	GRANTMAKING	SCHOLARSHIPS	$3,308,278
MIDDLE EAST AND NORTH AFRICA	0	0	GRANTMAKING	SCHOLARSHIPS	$522,528
NORTH AMERICA	0	0	GRANTMAKING	SCHOLARSHIPS	$1,877,930
RUSSIA AND NEIGHBORING STATES	0	0	GRANTMAKING	SCHOLARSHIPS	$297,998
SOUTH AMERICA	0	0	GRANTMAKING	SCHOLARSHIPS	$581,486
SOUTH ASIA	0	0	GRANTMAKING	SCHOLARSHIPS	$774,400
SUB-SAHARAN AFRICA	0	0	GRANTMAKING	SCHOLARSHIPS	$448,182

Field	Value	IRS element (for citing)
Subtotal Offices	1	SubtotalOfficesCnt
Subtotal Employees	11	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	1	TotalOfficeCnt
Total Employee	11	TotalEmployeeCnt
Subtotal Spent	$8,328,656	SubtotalSpentAmt
Continuation Spent	$2,102,066	ContinuationSpentAmt
Total Spent	$10,430,722	TotalSpentAmt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (9 entries)

Type Of AssistanceTypeOfAssistanceTxt	RegionRegionTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt	Description Of Non Cash AsstDescriptionOfNonCashAsstTxt	Valuation Method UsedValuationMethodUsedDesc
SCHOLARSHIPS	CENTRAL AMERICA AND THE CARIBBEAN	17	$568,456	TUITION CRED	BOOK
SCHOLARSHIPS	EAST ASIA AND THE PACIFIC	24	$903,454	TUITION CRED	BOOK
SCHOLARSHIPS	EUROPE (INCLUDING ICELAND AND GREENLAND)	78	$3,308,278	TUITION CRED	BOOK
SCHOLARSHIPS	MIDDLE EAST AND NORTH AFRICA	15	$522,528	TUITION CRED	BOOK
SCHOLARSHIPS	NORTH AMERICA	52	$1,877,930	TUITION CRED	BOOK
SCHOLARSHIPS	RUSSIA AND NEIGHBORING STATES	10	$297,998	TUITION CRED	BOOK
SCHOLARSHIPS	SOUTH AMERICA	14	$581,486	TUITION CRED	BOOK
SCHOLARSHIPS	SOUTH ASIA	47	$774,400	TUITION CRED	BOOK
SCHOLARSHIPS	SUB-SAHARAN AFRICA	12	$448,182	TUITION CRED	BOOK

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	Yes (1)	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (1)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	Yes (1)	PassiveForeignInvestmestCoInd
Foreign Partnership	Yes (1)	ForeignPartnershipInd
Boycott Countries	Yes (1)	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 2:

GRANT MONITORING LONG ISLAND UNIVERSITY OFFERS A NUMBER OF INSTITUTIONAL GRANTS AND SCHOLARSHIPS TO QUALIFYING STUDENTS ENROLLED IN DEGREE PROGRAMS. EACH GRANT OR OTHER FORMS OF ASSISTANCE HAVE SPECIFIC AWARDING CRITERIA AND INDIVIDUAL RULES FOR SELECTION BASED ON MERIT, NEED, AND/OR PERFORMANCE. THE CAMPUS ENROLLMENT SERVICES OFFICES ARE RESPONSIBLE FOR PREPARING INDIVIDUAL STUDENT AWARD PACKAGES. THE DISBURSAL OF FINANCIAL AID IS SEGREGATED AND PERFORMED BY THE CENTRAL FINANCIAL AID OFFICE OF THE UNIVERSITY. THE STUDENT FINANCIAL SERVICES OFFICE POSTS TRANSACTIONS TO EACH INDIVIDUAL STUDENT ACCOUNT. IN ADDITION, INTERNAL CONTROLS ARE IN PLACE TO ENSURE AMOUNTS ARE AWARDED ACCURATELY TO STUDENTS WHO PROPERLY MEET AND MAINTAIN ELIGIBILITY CRITERIA. ACCOUNTING TRANSACTIONS ARE ROUTINELY RECONCILED THROUGH THE UNIVERSITY'S ERP SYSTEM AND STUDENT ACCOUNTS ARE CONSISTENTLY MONITORED BY ADMINISTRATIVE STAFF.

PART I, LINE 3:

METHOD USED TO ACCOUNT FOR EXPENDITURES EXPENDITURES ON PART I, LINE 3, COLUMN F ARE REPORTED ON AN ACCRUAL BASIS.

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Email Solicitations	Yes (X)	EmailSolicitationsInd
Phone Solicitations	Yes (X)	PhoneSolicitationsInd
In Person Solicitations	Yes (X)	InPersonSolicitationsInd
Solicitation Of Non Govt Grants	Yes (X)	SolicitationOfNonGovtGrantsInd
Solicitation Of Govt Grants	Yes (X)	SolicitationOfGovtGrantsInd
Special Fundraising Events	Yes (X)	SpecialFundraisingEventsInd
Agrmt Prof Fundraising Acty	0	AgrmtProfFundraisingActyInd
Licensed States	AL	LicensedStatesCd
Licensed States	AK	LicensedStatesCd
Licensed States	AR	LicensedStatesCd
Licensed States	AZ	LicensedStatesCd
Licensed States	CA	LicensedStatesCd
Licensed States	CO	LicensedStatesCd
Licensed States	CT	LicensedStatesCd
Licensed States	DE	LicensedStatesCd
Licensed States	FL	LicensedStatesCd
Licensed States	GA	LicensedStatesCd
Licensed States	HI	LicensedStatesCd
Licensed States	ID	LicensedStatesCd
Licensed States	IL	LicensedStatesCd
Licensed States	IN	LicensedStatesCd
Licensed States	IA	LicensedStatesCd
Licensed States	KS	LicensedStatesCd
Licensed States	KY	LicensedStatesCd
Licensed States	LA	LicensedStatesCd
Licensed States	ME	LicensedStatesCd
Licensed States	MA	LicensedStatesCd
Licensed States	MD	LicensedStatesCd
Licensed States	MI	LicensedStatesCd
Licensed States	MN	LicensedStatesCd
Licensed States	MS	LicensedStatesCd
Licensed States	MO	LicensedStatesCd
Licensed States	MT	LicensedStatesCd
Licensed States	NE	LicensedStatesCd
Licensed States	NV	LicensedStatesCd
Licensed States	NH	LicensedStatesCd
Licensed States	NJ	LicensedStatesCd
Licensed States	NM	LicensedStatesCd
Licensed States	NY	LicensedStatesCd
Licensed States	NC	LicensedStatesCd
Licensed States	ND	LicensedStatesCd
Licensed States	OH	LicensedStatesCd
Licensed States	OK	LicensedStatesCd
Licensed States	OR	LicensedStatesCd
Licensed States	PA	LicensedStatesCd
Licensed States	RI	LicensedStatesCd
Licensed States	SC	LicensedStatesCd
Licensed States	SD	LicensedStatesCd
Licensed States	TN	LicensedStatesCd
Licensed States	TX	LicensedStatesCd
Licensed States	UT	LicensedStatesCd
Licensed States	VT	LicensedStatesCd
Licensed States	VA	LicensedStatesCd
Licensed States	WA	LicensedStatesCd
Licensed States	WV	LicensedStatesCd
Licensed States	WI	LicensedStatesCd
Licensed States	WY	LicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	LIU GALA	Event1Nm
Gross Receipts Event1	$572,921	GrossReceiptsEvent1Amt
Charitable Contri Event1	$463,431	CharitableContriEvent1Amt
Gross Revenue Event1	$109,490	GrossRevenueEvent1Amt
Rent Facility Costs Event1	$39,790	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$115,636	FoodAndBeverageEvent1Amt
Other Direct Expenses Event1	$2,153	OtherDirectExpensesEvent1Amt
Event2	TILLES SWING FOR KIDS	Event2Nm
Gross Receipts Event2	$494,031	GrossReceiptsEvent2Amt
Charitable Contri Event2	$356,835	CharitableContriEvent2Amt
Gross Revenue Event2	$137,196	GrossRevenueEvent2Amt
Rent Facility Costs Event2	$95,634	RentFacilityCostsEvent2Amt
Food And Beverage Event2	$58,115	FoodAndBeverageEvent2Amt
Entertainment Event2	$1,500	EntertainmentEvent2Amt
Other Direct Expenses Event2	$51,863	OtherDirectExpensesEvent2Amt
Other Events Total	3	OtherEventsTotalCnt
Gross Receipts Other Events	$466,242	GrossReceiptsOtherEventsAmt
Charitable Contri Other Events	$198,106	CharitableContriOtherEventsAmt
Gross Revenue Other Events	$268,136	GrossRevenueOtherEventsAmt
Rent Fclty Costs Other Events	$94,998	RentFcltyCostsOtherEventsAmt
Food And Beverage Other Events	$86,177	FoodAndBeverageOtherEventsAmt
Entertainment Other Events	$57,845	EntertainmentOtherEventsAmt
Oth Direct Expnss Other Events	$20,670	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$1,533,194	GrossReceiptsTotalAmt
Charitable Contributions Tot	$1,018,372	CharitableContributionsTotAmt
Gross Revenue Total Events	$514,822	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$230,422	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$259,928	FoodAndBeverageTotalEventsAmt
Entertainment Total Events	$59,345	EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events	$74,686	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$624,381	DirectExpenseSummaryEventsAmt
Net Income Summary	-$109,559	NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Non Cash AssistanceNonCashAssistanceAmt	Valuation Method UsedValuationMethodUsedDesc	Non Cash AssistanceNonCashAssistanceDesc
SCHOLARSHIPS	5055	$89,185,187	BOOK	TUITION CREDIT
SCHOLARSHIPS		$4,709,944	BOOK	ROOM AND BOARD

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	GRANT MONITORING LONG ISLAND UNIVERSITY OFFERS A NUMBER OF INSTITUTIONAL GRANTS AND SCHOLARSHIPS TO QUALIFYING STUDENTS ENROLLED IN DEGREE PROGRAMS. EACH GRANT OR OTHER FORMS OF ASSISTANCE HAVE SPECIFIC AWARDING CRITERIA AND INDIVIDUAL RULES FOR SELECTION BASED ON MERIT, NEED, AND/OR PERFORMANCE. THE CAMPUS ENROLLMENT SERVICES OFFICES ARE RESPONSIBLE FOR PREPARING INDIVIDUAL STUDENT AWARD PACKAGES. THE DISBURSAL OF FINANCIAL AID IS SEGREGATED AND PERFORMED BY THE CENTRAL FINANCIAL AID OFFICE OF THE UNIVERSITY. THE STUDENT FINANCIAL SERVICES OFFICE POSTS TRANSACTIONS TO EACH INDIVIDUAL STUDENT ACCOUNT. IN ADDITION, INTERNAL CONTROLS ARE IN PLACE TO ENSURE AMOUNTS ARE AWARDED ACCURATELY TO STUDENTS WHO PROPERLY MEET AND MAINTAIN ELIGIBILITY CRITERIA. ACCOUNTING TRANSACTIONS ARE ROUTINELY RECONCILED THROUGH THE UNIVERSITY'S ERP SYSTEM AND STUDENT ACCOUNTS ARE CONSISTENTLY MONITORED BY ADMINISTRATIVE STAFF.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	Yes (1)	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (1)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (18 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
DR KIMBERLY CLINE
PRESIDENT	$1,118,027	$0	$0	$0	$853,755	$0	$183,550	$0	$125,629	$0	$2,280,961	$0	$650,000	$0
ROD STRICKLAND
HEAD COACH MEN'S BASKETBALL	$649,794	$0	$0	$0	$0	$0	$0	$0	$46,588	$0	$696,382	$0	$0	$0
CHRISTOPHER FEVOLA
VP AND CHIEF FINANCIAL OFFICER	$471,546	$0	$0	$0	$52,640	$0	$56,300	$0	$49,195	$0	$629,681	$0	$50,000	$0
JOSEPH SCHAEFER
CHIEF OPERATING OFFICER	$415,133	$0	$0	$0	$65,674	$0	$46,400	$0	$68,318	$0	$595,525	$0	$50,000	$0
ARASH DABESTANI
DEAN-PHARMACY	$513,370	$0	$0	$0	$0	$0	$26,400	$0	$48,965	$0	$588,735	$0	$0	$0
BASHAR BAROUDI
VP INFORMATION TECHNOLOGY	$403,854	$0	$0	$0	$58,356	$0	$56,300	$0	$50,386	$0	$568,896	$0	$50,000	$0
RANDY BURD
FMR SVP ACADEMIC AFFAIRS (THRU 7/23)	$380,270	$0	$0	$0	$35,335	$0	$75,445	$0	$25,969	$0	$517,019	$0	$0	$0
MOHAMMED CHERKAOUI
VP RESEARCH	$392,690	$0	$0	$0	$10,582	$0	$26,400	$0	$18,493	$0	$448,165	$0	$0	$0
KERRY KRUCKEL
VP UNIVERSITY ADVANCEMENT	$343,128	$0	$0	$0	$16,162	$0	$16,500	$0	$46,578	$0	$422,368	$0	$0	$0
REBECCA STATES
FULL PROFESSOR	$79,253	$0	$0	$0	$287,404	$0	$9,372	$0	$39,240	$0	$415,269	$0	$0	$0
PAUL GILMORE
DEAN - LIBERAL ARTS	$129,493	$0	$0	$0	$250,000	$0	$6,845	$0	$27,095	$0	$413,433	$0	$0	$0
ELIZABETH CHEUNG-GAFFNEY
VP UNIVERSITY COUNSEL	$323,016	$0	$0	$0	$6,000	$0	$31,440	$0	$46,866	$0	$407,322	$0	$0	$0
MICHAEL BERTHEL
VP STUDENT AFFAIRS	$298,585	$0	$0	$0	$4,073	$0	$32,844	$0	$60,376	$0	$395,878	$0	$0	$0
MICHAEL KINCH
EXEC DEAN-SCIENCES (THRU 6/24)	$352,333	$0	$0	$0	$1,000	$0	$16,500	$0	$0	$0	$369,833	$0	$0	$0
WINIFRED MACK
TRUSTEE/EXC DEAN HLTH PROF	$309,882	$0	$0	$0	$1,000	$0	$8,200	$0	$2,832	$0	$321,914	$0	$0	$0
CHARLES RASBERRY
FMR VP UNIV ADV (THRU 8/22)	$273,272	$0	$0	$0	$0	$0	$22,385	$0	$21,706	$0	$317,363	$0	$0	$0
DEIRDRE WHITMAN
FMR VP UNI. ADMISSIONS (THRU 8/22)	$147,178	$0	$0	$0	$54,830	$0	$12,040	$0	$17,995	$0	$232,043	$0	$0	$0
LORETTA KNAPP
FMR VP ACAD AFFAIRS (THRU 6/18)	$131,161	$0	$0	$0	$1,890	$0	$12,399	$0	$623	$0	$146,073	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 1A	SCHEDULE J, PART II, COLUMN D, INCLUDES NON-TAXABLE HOUSING BENEFIT OF $96,523 FOR DR. KIMBERLY CLINE, $59,398 FOR JOSEPH SCHAEFER, AND $59,398 FOR MICHAEL BERTHEL. DR. KIMBERLY CLINE, JOSEPH SCHAEFER, AND MICHAEL BERTHEL ARE REQUIRED TO RESIDE ON THE UNIVERSITY'S CAMPUS AS A CONDITION OF THEIR EMPLOYMENT. COMPENSATION AMOUNTS REPORTED ON SCHEDULE J, PART II, COLUMN B (III), INCLUDES A TAXABLE HOUSING BENEFIT OF $29,167 FOR RANDY BURD AND $50,000 FOR DEIRDRE WHITMAN. SCHEDULE J, PART II, COLUMN D, INCLUDES NON-TAXABLE CLUB DUES PAID ON BEHALF OF DR. KIMBERLY CLINE IN THE AMOUNT OF $1,441.
PART I, LINES 4A-B	PART 1, LINE 4A - SEVERANCE PAYMENTS COMPENSATION AMOUNTS REPORTED ON SCHEDULE J, PART II, COLUMN B (III), INCLUDES SEVERANCE PAYMENTS OF $250,000 MADE TO PAUL GILMORE.
PART I, LINE 4B - NONQUALIFIED RETIREMENT PLAN	COMPENSATION AMOUNTS REPORTED ON SCHEDULE J, PART II, COLUMN B (III) INCLUDES NONQUALIFIED RETIREMENT DEFERRED COMPENSATION FOR REBECCA STATES IN THE AMOUNT OF $287,404.
PART I, LINE 4B - SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN	THE UNIVERSITY MAINTAINS A SECTION 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN. THE FOLLOWING INDIVIDUALS PARTICIPATED IN AND/OR RECEIVED VESTED DISTRIBUTIONS FROM THE PLAN DURING THE CALENDAR YEAR 2023. THESE AMOUNTS ARE REPORTED, AS REQUIRED ON SCHEDULE J, PART II AS FOLLOWS: CURRENT YEAR DEFERRALS - (PART II, COL. (C)) DR. KIMBERLY CLINE - $ 150,000 RANDY BURD - $ 50,000 ELIZABETH CHEUNG-GAFFNEY - $ 20,000 BASHAR BAROUDI - $ 20,000 CHRISTOPHER FEVOLA - $ 20,000 JOSEPH SCHAEFER - $ 20,000 PRIOR REPORTED AMOUNTS - (PART II, COL. (B)(III) AND (F)) DR. KIMBERLY CLINE - $ 650,000 BASHAR BAROUDI - $ 50,000 CHRISTOPHER FEVOLA - $ 50,000 JOSEPH SCHAEFER - $ 50,000 ADDITIONAL VESTED AMOUNTS - (PART II, COL. (B)(III)) DR. KIMBERLY CLINE - $162,227 BASHAR BAROUDI - $ 2,194 CHRISTOPHER FEVOLA - $ 1,908 JOSEPH SCHAEFER - $ 3,599

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	DORMITORY AUTHORITY OF THE STATE OF NEW YORK SERIES 2021A	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	146000293	BondIssuerEIN
Bond Issued	2021-07-28	BondIssuedDt
Issue Price	$55,600,000	IssuePriceAmt
Purpose	SEE PART VI.	PurposeDesc
Defeased	0	DefeasedInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Pool Financing	0	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Retired	$2,250,000	RetiredAmt
Total Proceeds	$55,600,000	TotalProceedsAmt
Issuance Costs From Proceeds	$542,452	IssuanceCostsFromProceedsAmt
Other Spent Proceeds	$55,057,548	OtherSpentProceedsAmt
Substantial Completion	2021	SubstantialCompletionYr
Refunding Tax Exempt Bonds	Yes (1)	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	0	RefundingTaxableBondsInd
Final Allocation Made	Yes (1)	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (1)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	0	OwningBondFinancedPropertyInd
Any Lease Arrangements	Yes (1)	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	Yes (1)	MgmtContractBondFincdPropInd
Engage Bond Counsel Contracts	Yes (1)	EngageBondCounselContractsInd
Any Research Agreements	0	AnyResearchAgreementsInd
Private Bus Use By Others	0.00200	PrivateBusUseByOthersPct
Total Private Business Use	0.00200	TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt Test	0	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	0	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	Yes (1)	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	0	Form8038TFiledInd
Rebate Not Due Yet	Yes (1)	RebateNotDueYetInd
Exception To Rebate	Yes (1)	ExceptionToRebateInd
No Rebate Due	0	NoRebateDueInd
Variable Rate Issue	Yes (1)	VariableRateIssueInd
Hedge Identified In Bks And Rec	0	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	0	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	Yes (1)	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	Yes (1)	ProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I (F)	BONDS WERE ISSUED TO REFUND REISSUED SERIES 2006A-1 BONDS ISSUED ON SEPTEMBER 23, 2015, TO REFUND REISSUED SERIES 2006A-2 BONDS ISSUED ON AUGUST 24, 2016, AND TO PAY COSTS OF ISSUANCE.
PART II, LINE 13	SINCE PROCEEDS OF THE BONDS WERE USED FOR CURRENT REFUNDING PURPOSES, THE YEAR OF SUBSTANTIAL COMPLETION IS NOT APPLICABLE. THE DATE REPORTED REFLECTS THE YEAR IN WHICH THE REFUNDING PROCEEDS WERE EXPENDED.
PART III, LINE 7	AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORTED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE.
PART IV, LINE 2(B)	THE BONDS HAVE MET THE 6-MONTH EXCEPTION TO REBATE REQUIREMENT.

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MICHAEL FEVOLA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Relationship Description	FAMILY MEMBER	RelationshipDescriptionTxt
Transaction	$150,725	TransactionAmt
Transaction	EMP. COMP.	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE L, PART IV	FormAndLineReferenceDesc
Explanation	CHRISTOPHER FEVOLACHRISTOPHER FEVOLA IS AN OFFICER OF THE UNIVERSITY AND HIS BROTHER, MICHAEL FEVOLA, IS AN EMPLOYEE OF THE UNIVERSITY.	ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	6	ContributionCnt
Noncash Contributions Rpt F990	$741,119	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FAIR MARKET VALUE	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE M, PART I, COLUMN (B):	FormAndLineReferenceDesc
Explanation	NUMBER OF CONTRIBUTORS THE AMOUNT IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART I, LINE 1 - ORGANIZATION'S MISSION	BRIEF DESCRIPTION OF ORGANIZATION'S MISSION TO PROVIDE EXCELLENCE AND ACCESS IN PRIVATE HIGHER EDUCATION TO PEOPLE FROM ALL BACKGROUNDS WHO SEEK TO EXPAND THEIR KNOWLEDGE AND PREPARE THEMSELVES FOR MEANINGFUL, EDUCATED LIVES AND FOR SERVICE TO THEIR COMMUNITIES AND THE WORLD.
FORM 990, PART III, LINE 1	MISSION: ACCESS AND EXCELLENCE LONG ISLAND UNIVERSITY WAS FOUNDED ON THE PRINCIPLE OF EDUCATING AND EMPOWERING MEN AND WOMEN FROM ALL WALKS OF LIFE. THROUGH OUR MISSION OF ACCESS AND EXCELLENCE, THE LIU COMMUNITY REMAINS COMMITTED, ABOVE ALL ELSE TO THE EDUCATIONAL NEEDS AND INTERESTS OF OUR DIVERSE STUDENT BODY. WE STRIVE TO CULTIVATE AND EXPAND ACADEMIC, PROFESSIONAL, ARTISTIC AND CO-CURRICULAR OPPORTUNITIES, ENABLING STUDENTS TO REALIZE THEIR FULL POTENTIAL AS ETHICALLY GROUNDED, INTELLECTUALLY VIGOROUS AND SOCIALLY RESPONSIBLE GLOBAL CITIZENS.
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM (KPMG) BASED ON INFORMATION PROVIDED BY THE BUSINESS AND FINANCE DIVISION OF THE UNIVERSITY. THE AUDIT COMMITTEE THEN REVIEWS THE FORM 990 IN A MEETING ATTENDED BY COMMITTEE MEMBERS, MANAGEMENT AND THE INDEPENDENT ACCOUNTANTS. A COPY OF THE FINAL FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF TRUSTEES PRIOR TO FILING THE RETURN WITH THE IRS. THE AUDIT COMMITTEE CHAIR, CHIEF FINANCIAL OFFICER AND THE INDEPENDENT ACCOUNTANTS ARE AVAILABLE TO THE BOARD FOR QUESTIONS.
FORM 990, PART VI, SECTION B, LINE 12C	ALL OFFICERS, DIRECTORS AND KEY EMPLOYEES ANNUALLY COMPLETE A QUESTIONNAIRE TO DISCLOSE POTENTIAL CONFLICTS. THE QUESTIONNAIRE INCLUDES KEY DEFINITIONS AND EXAMPLES. IN ADDITION, THE CONFLICT OF INTEREST POLICY IS ANNUALLY REVIEWED WITH OFFICERS, DIRECTORS AND KEY EMPLOYEES AND THE SAME ARE REGULARLY REMINDED TO DISCLOSE ANY CHANGES. FOR ALL ACTUAL OR POTENTIAL CONFLICTS THAT ARE IDENTIFIED BY MANAGEMENT, THE AFFECTED PERSON IS ASKED TO RECUSE HIMSELF OR HERSELF FROM ALL DELIBERATIONS, TRANSACTIONS, NEGOTIATIONS AND OTHER MATTERS RELATING TO ANY SUCH INTEREST. NEW OFFICERS, DIRECTORS AND KEY EMPLOYEES UNDERGO AN ORIENTATION WHICH INCLUDES A REVIEW OF THE CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION FOR THE UNIVERSITY PRESIDENT AND OTHER UNIVERSITY OFFICERS IS ESTABLISHED BY A PROCESS THAT INCLUDES THE USE OF EXTERNALLY PROVIDED COMPARABILITY DATA, REVIEW AND APPROVAL BY THE COMPENSATION COMMITTEE OF THE UNIVERSITY'S BOARD OF TRUSTEES, AND CONTEMPORANEOUS RECORDKEEPING OF DELIBERATIONS AND DECISIONS. THE COMPENSATION COMMITTEE CONSISTS OF THE CHAIR OF THE BOARD OF TRUSTEES, THE SECRETARY AND THE UNIVERSITY CHANCELLORS. THE PRESIDENT DOES NOT PARTICIPATE IN THE SETTING/REVIEW OF HER COMPENSATION AND ALL DECISIONS ARE MADE BY INDEPENDENT PERSONS WITHOUT A CONFLICT OF INTEREST WITH RESPECT TO COMPENSATION ARRANGEMENTS. THE UNIVERSITY ENGAGES AN OUTSIDE CONSULTING FIRM TO REVIEW THE COMPARABLES AND TO ASSIST THE COMMITTEE IN ITS DELIBERATIONS. THE CONSULTING FIRM REVIEWS COMPENSATION OF THE UNIVERSITY'S OFFICERS IN COMPARISON TO THOSE OFFICERS OF OTHER UNIVERSITIES. THEIR REPORT IS PRESENTED TO THE EXECUTIVE COMMITTEE OF THE UNIVERSITY'S BOARD OF TRUSTEES. THE MOST RECENT REVIEW TOOK PLACE IN SEPTEMBER 2023.
FORM 990, PART VI, SECTION C, LINE 19	DOCUMENT REVIEW POLICY LONG ISLAND UNIVERSITY PUBLISHES AN ANNUAL REPORT TO THE COMMUNITY WHICH INCLUDES FINANCIAL STATEMENT HIGHLIGHTS. THIS REPORT IS AVAILABLE ON THE UNIVERSITY'S WEB SITE. THE UNIVERSITY'S CONFLICT OF INTEREST POLICY, AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE TO THE GENERAL PUBLIC ON REQUEST. THE 990 IS ALSO AVAILABLE AT WWW.GUIDESTAR.ORG.
FORM 990, PART XI, LINE 9:	POSTRETIREMENT CHANGES -2,381,394. CHANGE IN FMV OF INTEREST RATE SWAP AGREEMENTS -722,283. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 83,271. OTHER RECLASSIFICATIONS 456,540.
FORM 990, SCHEDULE E, PART II	THIS POLICY COVERS ALL MEMBERS OF THE UNIVERSITY COMMUNITY-STUDENTS, FACULTY AND STAFF-AS WELL AS THOSE WHO INTERACT WITH MEMBERS OF THE UNIVERSITY COMMUNITY SUCH AS VENDORS OR VISITORS. THE UNIVERSITY ENCOURAGES EVERYONE TO REPORT ALL INCIDENTS OF DISCRIMINATION OR HARASSMENT, REGARDLESS OF WHO THE OFFENDER MAY BE.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	OLD TENNIS CLUB	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	700 NORTHERN BLVD	AddressLine1Txt
City	BROOKVILLE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11548	ZIPCd

Field	Value	IRS element (for citing)
EIN	112347433	EIN
Primary Activities	TENNIS CLUB	PrimaryActivitiesTxt
Legal Domicile State	NY	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 12A, I	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	LIU	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd