2021-04-13T11:46:54-05:00 2020-05-31 KPMG LLP 515 Broadway 4th Floor Albany NY 122072974 990 2019-06-01 150545841 LE MOYNE COLLEGE % ROGER W STACKPOOLE LEMO 3154454174 1419 SALT SPRINGS ROAD SYRACUSE NY 13214 ROGER W STACKPOOLE SVP FIN, ADMIN & ENR 3154454170 2021-04-08 true GENEVA FURLANO P01877392 5184274600 2021-04-08 2019 2022-09-23 18:48:47Z LINDA LEMURA PRESIDENT 1419 SALT SPRINGS ROAD SYRACUSE NJ 13214 165969765 false X WWW.LEMOYNE.EDU X 1946 NY SEE SCHEDULE O. 38 37 1660 3308 -144887 0 14888597 11456470 115035783 112168642 9497256 5219626 1633304 1032594 141054940 129877332 45056810 48447283 0 0 50034686 50866065 0 0 3090620 35524870 34017521 130616366 133330869 10438574 -3453537 345570276 340453574 99016599 98552142 246553677 241901432 X SEE SCHEDULE O. false false 83703508 48447283 99169164 SEE SCHEDULE O. 9227095 SEE SCHEDULE O. 22108138 13927815 SEE SCHEDULE O. 115038741 true true false true false false false true false true true true false false true true true false true false true false true false true false false false true true true false false false false false false false false true false true false false false false true true false false false true 206 0 true 1660 true true true false false false false true true false false false false false false X 38 37 false false false false false false false true true false false true true true true true true true true false NY X ROGER W STACKPOOLE 3154454174 1419 SALT SPRINGS ROAD SYRACUSE Syracuse NY 132141301 LINDA LEMURA PHD PRESIDENT/TRUSTEE 35.0 0.0 X X 426271 0 69039 WILLIAM BROWER III VP OF ADVANCEMENT 35.0 0.0 X 241403 0 67549 ROGER W STACKPOOLE SVP FIN, ENROL, ADM, TREAS 35.0 0.0 X 244897 0 44805 JAMES E JOSEPH DEAN OF MADDEN SCHOOL OF BUS 35.0 0.0 X 184530 0 46579 MARTHA GRABOWSKI PhD PROFESSOR 35.0 0.0 X 183628 0 44176 TIMOTHY LEE VP ENROLLMENT MANAGEMENT 35.0 0.0 X 177972 0 47053 JOSEPH MARINA SJ PROVOST 35.0 0.0 X 192500 0 24103 DEBORAH M CADY MELZER VP OF STUDENT LIFE 35.0 0.0 X 173738 0 24059 THOMAS P BROCKELMAN FORMER PROVOST (ENDED 8/31/16) 35.0 0.0 X 104978 0 1372 ALLISON EHRHART ALLYN TRUSTEE 1.0 0.0 X 0 0 0 AMINY AUDI TRUSTEE (BEG. 7/1/19) 1.0 0.0 X 0 0 0 ANGELA BERNAT TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL CORASANITI TRUSTEE (BEG. 7/1/19) 1.0 0.0 X 0 0 0 CHRISTOPHER CURTIS TRUSTEE 1.0 0.0 X 0 0 0 PETER J DILAURA TRUSTEE/VICE CHAIR 1.0 0.0 X 0 0 0 ANTHONY DWYER TRUSTEE (BEG. 7/1/19) 1.0 0.0 X 0 0 0 DR JEANETTE EPPS TRUSTEE 1.0 0.0 X 0 0 0 THOMAS V FISCOE TRUSTEE 1.0 0.0 X 0 0 0 REV PETER FOLAN SJ TRUSTEE 1.0 0.0 X 0 0 0 KATHLEEN FORBUSH TRUSTEE (BEG. 7/1/19) 1.0 0.0 X 0 0 0 JUDY FRODIGH TRUSTEE 1.0 0.0 X 0 0 0 SUSAN HETTERICH TRUSTEE 1.0 0.0 X 0 0 0 BARBARA SCANLON JESSUP TRUSTEE/SECRETARY 1.0 0.0 X 0 0 0 KATHLEEN KEENAN TRUSTEE 1.0 0.0 X 0 0 0 REV DONALD J KIRBY SJ TRUSTEE 1.0 0.0 X 0 0 0 WRIGHT LASSITER III TRUSTEE 1.0 0.0 X 0 0 0 ELIZABETH LIDDY TRUSTEE (BEG. 7/1/19) 1.0 0.0 X 0 0 0 JOHN LILLIS TRUSTEE 1.0 0.0 X 0 0 0 BARBARA MCHUGH TRUSTEE 1.0 0.0 X 0 0 0 DANIEL F MCNEIL TRUSTEE 1.0 0.0 X 0 0 0 COLLEEN F MANFRED TRUSTEE 1.0 0.0 X 0 0 0 REGINA MORANO TRUSTEE 1.0 0.0 X 0 0 0 KURT OHLIGER JR TRUSTEE 1.0 0.0 X 0 0 0 DOMINIC PULLANO TRUSTEE (BEG. 7/1/19) 1.0 0.0 X 0 0 0 MSGR NEAL E QUARTIER TRUSTEE 1.0 0.0 X 0 0 0 JOHN QUATTRONE TRUSTEE 1.0 0.0 X 0 0 0 REV ROBERT E REISER SJ TRUSTEE 1.0 0.0 X 0 0 0 ROBERT F REKLAITIS TRUSTEE/CHAIR 1.0 0.0 X 0 0 0 LYNDA RUBINO TRUSTEE 1.0 0.0 X 0 0 0 SHARON KINSMAN SALMON TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL J SICILIAN TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM SORENSON TRUSTEE 1.0 0.0 X 0 0 0 ROBERT M TURNER TRUSTEE 1.0 0.0 X 0 0 0 JEFFREY VUKELIC TRUSTEE 1.0 0.0 X 0 0 0 MARCUS C WASHINGTON TRUSTEE 1.0 0.0 X 0 0 0 DEREK ZUCKERMAN TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL DINGS TRUSTEE (THRU 6/19) 1.0 0.0 X 0 0 0 NOREEN R FALCONE TRUSTEE (THRU 6/19) 1.0 0.0 X 0 0 0 DR JAMES S FRALICK TRUSTEE (THRU 6/19) 1.0 0.0 X 0 0 0 MARY ANN TYSZKO TRUSTEE (THRU 6/19) 1.0 0.0 X 0 0 0 FREDERICK M VALERINO SR TRUSTEE (THRU 6/19) 1.0 0.0 X 0 0 0 1929917 0 368735 61 true true false SODEXO INC AFFLILIATES LE MOYNE COLLEGE SYRACUSE NY 13214 CAMPUS DINING SVCS 1907758 UG2 LLC 116 HUNTINGTON AVE 12TH FLOOR BOSTON MA 02116 JANITORIAL SERVICES 1424292 EAB 1920 EAST PARHAM RD RICHMOND VA 23228 CONSULTANT SERVICES 1370978 ROBERT H LAW 6883 SCHUYLER RD EAST SYRACUSE NY 13057 CONTRACTOR SERVICES 899559 PINCKNEY HUGO GROUP 760 W GENESEE ST SYRACUSE NY 13204 MARKETING SVCS 557732 49 293274 5117243 6045953 178660 11456470 Tution & Fees 611310 97592409 97592409 Intercoll. Athletics 611310 138628 138628 Room & Board 611310 14291751 14291751 Catering Service 611310 21684 21684 Bookstore 611310 124170 124170 112168642 844521 -147487 992008 0 0 106938 106938 0 106938 106938 40246045 37910 35689215 219635 4556830 -181725 4375105 4375105 178302 293274 183583 -5281 -5281 0 0 0 0 0 0 Fees and Admissions 900099 283184 283184 Conferences 900099 160607 160607 Indirect Cost Recovery 900099 228238 228238 258908 256308 2600 930937 129877332 113096979 -144887 5468770 0 47609255 47609255 838028 838028 0 872767 200000 672767 145994 145994 37459925 30406522 5515261 1538142 2905630 2245986 526252 133392 6736250 5697563 502700 535987 2745499 2124653 481992 138854 0 55664 55664 202621 202621 61250 61250 0 150529 150529 1490515 798957 394473 297085 676524 249950 426574 1088640 844958 178883 64799 1347961 1347961 0 0 2839901 2313125 355395 171381 0 0 3535214 3397230 125216 12768 0 8649365 8393556 228453 27356 461919 195903 266016 Room & Board 3406818 3406818 Utilities 1466999 754575 712424 Facilities Maintenance 2208957 1476916 732041 Custodial Services 1316202 736520 579682 5058442 3202232 1746604 109606 133330869 115038741 15201508 3090620 29801853 28031808 0 0 831870 710280 6746764 8907346 0 0 0 0 2484200 2082174 0 0 0 0 220040797 111992541 106647579 108048256 143800158 132689332 50530196 57150198 0 0 0 0 4727656 2834180 345570276 340453574 3185535 1811999 0 0 0 0 71437230 69134125 0 0 0 0 0 0 0 0 24393834 27606018 99016599 98552142 X 88553800 85467778 157999877 156433654 246553677 241901432 345570276 340453574 X -3453537 -1599291 400583 X false true X true true true X 11949274 8093547 10747575 14888597 11456470 57135463 0 0 11949274 8093547 10747575 14888597 11456470 57135463 4115173 53020290 1427102 1467823 1650794 1695991 1098946 7340656 0 1288015 1293898 1461913 1611034 1106639 6761499 71237618 571263675 0.74427 0.73460 X Schedule A, Part II, Line 10 Other income includes revenues from fees & admissions, conferences, building rentals, indirect cost recovery, vending & telephone charges, fundraising events, & other miscellaneous sources. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 61250 false false 61250 false Schedule C, Part II-B, question 1g The college hires a lobbying firm to obtain funding for the college through the federal appropriations process. 96468 X X false 193527648 2150737 5053237 10000732 1707622 189023268 187586275 16952694 -1053736 8376766 1580819 193527648 179065353 404506 17193260 7592616 1484228 187586275 158137631 8708346 21329403 7865258 1244769 179065353 163263270 7328913 -4448794 6718156 1287602 158137631 0.23560 0.50810 0.25630 false false 1505273 1505273 162866435 73578081 89288354 40524616 32227464 8297152 15144473 6186996 8957477 108048256 PRIVATE EQUITY - ALTERNATIVE 22708616 F FLEXIBLE CAPITAL - ALTERNATIVE 34441582 F 57150198 0 ACCRUED LIABILITIES 8977206 DEFERRED REVENUE AND DEPOSITS 9527062 ANNUITY AND TRUST OBLIGATIONS 398684 REFUNDABLE GOVERNMENT LOANS 2337166 RESERVE POST RETIREMENT CARE 4048050 ASSET RETIREMENT OBLIGATIONS 2317850 27606018 X 128258876 -1599291 21756 -1577535 129836411 150529 -109608 40921 129877332 132911121 21756 -290975 -269219 133180340 150529 150529 133330869 Schedule D, Part III, Line 4 The College owns a collection of rare historical books dating back to the Civil War period and a set of doors of African origin. As part of the College's Exempt purpose, these items are made accessible for study by the students, faculty and staff. SCHEDULE D, PART V, LINE 4 The intended uses of the College's endowment funds are to provide merit and need-based institutional financial aid to students, support academic programs, and support plant and other educational purposes in accordance with the donors' intentions for the use of the funds. SCHEDULE D, PART X, LINE 2 The College generally does not provide for income taxes since it is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code. The College recognizes the benefit and establishes an accrual for an uncertain tax position only when the position is more likely than not to be sustained in the event of an examination by tax authorities. In evaluating whether a tax position has met the recognition threshold, the College must presume that the position will be examined by the appropriate taxing authority that has full knowledge of all relevant information. Tax positions deemed to meet the "more-likely-than-not" threshold are recorded as a tax expense in the current year. The College has analyzed all open tax years, as defined by the statutes of limitations, for all major jurisdictions. The open tax years include the tax years ended May 31, 2017, through May 31, 2020. The College has no examination in progress. The College believes it has no significant uncertain tax positions. SCHEDULE D, PART XI, LINE 4B Direct expenses related to fundraising activities $ (183,583) Deferred Investment Income $ 36,065 Proceeds from Sale of PP&E $ 37,910 ------------- Total $ (109,608) SCHEDULE D, PART XII, LINE 2D Direct expenses related to fundraising activities $ 183,583 Change in value of FIN 47 Liability $ 307,815 Change in value of SFAS 158 Postretirement Care Liability $ (294,746) Deferred Investment Income $ (36,065) Proceeds from Sale of PP&E $ (37,910) Change in value of bond amortization $ (413,652) ------------- Total $ (290,975) true true true true true true true false false false false false false false false true false true Form Sch E Part I Line 3 LE MOYNE COLLEGE SUBSCRIBES FULLY TO ALL APPLICABLE FEDERAL AID AND STATE LEGISLATION AND REGULATIONS REGARDING DISCRIMINATION (INCLUDING THE CIVIL RIGHTS ACT OF 1964; TITLE IX OF THE EDUCATIONAL AMENDMENTS OF 1972 (TITLE IX); SECTION 504 OF THE REHABILITATION ACT OF 1973 (SECTION 504); THE AMERICANS WITH WORK DISABILITIES ACT (ADA); THE AGE DISCRIMINATION IN EMPLOYMENT ACT; THE AGE DISCRIMINATION ACT; AND THE NEW YORK STATE HUMAN RIGHTS LAW). THE COLLEGE DOES NOT DISCRIMINATE AGAINST STUDENTS, FACULTY, STAFF OR OTHER BENEFICIARIES ON THE BASIS OF RACE, COLOR, GENDER, CREED, AGE, DISABILITY, MARITAL STATUS, SEXUAL ORIENTATION, VETERAN STATUS, OR NATIONAL OR ETHNIC ORIGIN IN ADMISSION TO, OR ACCESS TO, OR TREATMENT OR EMPLOYMENT IN ITS PROGRAMS AND ACTIVITIES. LE MOYNE COLLEGE IS AN AFFIRMATIVE ACTION/EQUAL OPPORTUNITY EMPLOYER. SUCH POLICY IS CONTAINED IN THE COLLEGE CATALOG AND IS MADE AVAILABLE TO THE STUDENTS AND GENERAL PUBLIC. ADDITIONALLY, THE COLLEGE MAKES ITS POLICY AVAILABLE YEAR-ROUND ON ITS WEBSITE HOMPAGE: WWW.LEMOYNE.EDU SCHEDULE E, LINE 6A LE MOYNE COLLEGE RECEIVES FEDERAL FINANCIAL AID UNDER THE PELL GRANT, SEOG AND COLLEGE WORK STUDY PROGRAMS, AS WELL AS THE ACADEMIC COMPETITIVENESS GRANT. PELL GRANTS ARE AWARDED BY THE FEDERAL AGENCY DIRECT TO EACH STUDENT. SEOG, COLLEGE WORK STUDY AND ACADEMIC COMPETITIVENESS GRANTS ARE AWARDED BY THE INSTITUTION BASED ON NEED AS DEFINED BY THE APPROPRIATE AGENCY. true East Asia and the Pacific Program Services TUITION ASSISTANCE 21500 Europe (Including Iceland and Greenland) PROGRAM SERVICES TUITION ASSISTANCE 408856 Central America and the Caribbean PROGRAM SERVICES TUITION ASSISTANCE 89310 Sub-Saharan Africa PROGRAM SERVICES TUITION ASSISTANCE 102684 South America PROGRAM SERVICES TUITION ASSISTANCE 136250 North America PROGRAM SERVICES TUITION ASSISTANCE 76928 Middle East and North Africa Program Services TUITION ASSISTANCE 2500 Central America and the Caribbean Program Services STUDY ABROAD 21735 East Asia and the Pacific Program Services SERVICES 200 Europe (Including Iceland and Greenland) Program Services SERVICES 2567 Europe (Including Iceland and Greenland) Program Services SOFTWARE 15845 Europe (Including Iceland and Greenland) PROGRAM SERVICES STUDY ABROAD 33855 North America PROGRAM SERVICES SOFTWARE 15200 Central America and the Caribbean Investments 23509816 24437246 24437246 ST FIN AID STUDY ABROAD East Asia and the Pacific 2 21500 ACCT CRDT ST FIN AID STUDY ABROAD Europe (Including Iceland and Greenland) 15 408856 ACCT CRDT ST FIN AID STUDY ABROAD Central America and the Caribbean 4 89310 ACCT CRDT ST FIN AID STUDY ABROAD Sub-Saharan Africa 5 102684 ACCT CRDT ST FIN AID STUDY ABROAD South America 5 136250 ACCT CRDT ST FIN AID STUDY ABROAD North America 3 76928 ACCT CRDT ST FIN AID STUDY ABROAD Middle East and North Africa 1 2500 ACCT CRDT true false true true true false SCHEDULE F, PART 1, Line 2 Procedures for monitoring the use of grant funds to individuals outside the United States: Grants and assistance in furtherance of the institution's exempt programs are made to foreign students in college programs in accordance with established college procedures or are subject to conditions established by the institution's governing board designed to ensure that individuals receiving grants are adequately investigated to ensure that they are qualifying recipients. Such awards are made only to the extent of the cost of education. Further, recipients are judged worthy by the institution's assessment on the basis of academic achievement, financial need, and other similar standards. The scholarships and grants are credited directly to the students' accounts and the students do not have direct access to the funds for any other use. HARVEST FRC INC CONSULTANT true FOUNDERS DAY 343645 252735 90910 65527 59779 -34396 LE MOYNE IN NY 8500 5900 2600 7455 1045 2 119431 34639 84792 950 37241 22022 15269 8691 471576 293274 178302 950 37241 22022 80796 67234 -24660 183583 -5281 true SCHOLARSHIPS/GRANTS APPLIED TO TUITION & 3053 46152169 HIGHER EDUCATION EMERGENCY RELIEF FUND 2371 1356816 JESUIT FUND FOR EMERGENCY AID 370 100270 SCHEDULE I, PART 1, LINE 2 Grants and assistance in furtherance of the institution's exempt programs are made to domestic students in college programs in accordance with established college procedures or are subject to conditions established by the institution's governing board designed to ensure that individuals receiving grants are adequately investigated to ensure that they are qualifying recipients. Such awards are made only to the extent of the cost of education further, recipients are judged worthy by the institution's assessment on the basis of academic achievement, financial need, and other similar standards. The scholarships and grants are credited directly to the students' accounts and the students do not have direct access to the funds for any other use. SCHEDULE I, PART III, LINE 2 The Coronavirus Aid, Relief, and Economic Security (CARES) Act was enacted into law on March 27, 2020 as a $2 Trillion national economic rescue package. Approximately $14B of the funding was reserved for higher education institutions and the students they serve through the Higher Education Emergency Relief Fund (HEERF). Le Moyne College awarded $1,356,816 in aid to students through this fund during the year ending May 31, 2020. X true true X X X X false true false false false false false true false LINDA LEMURA PHD PRESIDENT/TRUSTEE 380280 0 0 0 45991 0 54000 0 15039 0 495310 0 0 0 WILLIAM BROWER III VP OF ADVANCEMENT 192576 0 15000 0 33827 0 19212 0 48337 0 308952 0 0 0 ROGER W STACKPOOLE SVP FIN, ENROL, ADM, TREAS 230097 0 10000 0 4800 0 22422 0 22383 0 289702 0 0 0 JAMES E JOSEPH DEAN OF MADDEN SCHOOL OF BUS 170281 0 0 0 14249 0 16838 0 29741 0 231109 0 0 0 MARTHA GRABOWSKI PhD PROFESSOR 183628 0 0 0 0 0 17750 0 26426 0 227804 0 0 0 TIMOTHY LEE VP ENROLLMENT MANAGEMENT 163172 0 10000 0 4800 0 16083 0 30970 0 225025 0 0 0 JOSEPH MARINA SJ PROVOST 186500 0 6000 0 0 0 18287 0 5816 0 216603 0 0 0 DEBORAH M CADY MELZER VP OF STUDENT LIFE 161938 0 7000 0 4800 0 15243 0 8816 0 197797 0 0 0 THOMAS P BROCKELMAN FORMER PROVOST (ENDED 8/31/16) 104978 0 0 0 0 0 0 0 1372 0 106350 0 0 0 SCHEDULE J, PART I, LINE 1A THE PRESIDENT RECEIVED A $24,000 PAYMENT AS A HOUSING ALLOWANCE. THIS AMOUNT WAS REPORTED AS TAXABLE INCOME ON HER W-2. SCHEDULE J, PART I, LINE 1B THE PRESIDENT OF THE COLLEGE RECEIVED A HOUSING ALLOWANCE THROUGH HER EMPLOYMENT CONTRACT. THESE BENEFITS ARE ADMINISTERED THROUGH PAYROLL AS TAXABLE FRINGE AND CASH PAYMENT AND WAS INCLUDED IN HER W-2'S. THE BOARD TRUSTEES OF THE COLLEGE APPROVED THE NATURE AND AMOUNT OF THE HOUSING ALLOWANCE. SCHEDULE J, PART I, LINE 4B THE PRESIDENT RECEIVED 457B DEFERRED COMPENSATION PLAN EMPLOYER CONTRIBUTION OF $19,000 AND A VARIABLE 457F DEFERRED COMPENSATION PLAN EMPLOYER CONTRIBUTION OF $35,000 THAT WAS GRANTED AT THE DISCRETION OF THE BOARD OF TRUSTEES BASED ON THE PRESIDENT'S PERFORMANCE. THESE 457 PAYMENTS WERE LISTED IN HER EMPLOYMENT CONTRACT. THESE AMOUNTS ARE INCLUDED IN THE TOTAL REPORTED IN COLUMN (C). 457B DEFERRED COMPENSATION PLAN EMPLOYER CONTRIBUTION VP OF INSTITUTIONAL ADVANCEMENT OF $10,000. THIS 457 PAYMENT WAS LISTED IN HIS EMPLOYMENT CONTRACT. SCHEDULE J, PART I, LINE 7 THE SVP FOR FINANCE, ADMINISTRATION AND TREASURER, VP OF STUDENT LIFE, VP OF ACADEMIC AFFAIRS, AND VP OF ENROLLMENT MANAGEMENT RECEIVED PERFORMANCE BONUSES. THESE NON-FIXED PAYMENTS WERE GRANTED AT THE DISCRETION OF THE PRESIDENT. THE VP OF INSTITUTIONAL ADVANCEMENT FIXED RETENTION BONUS BASED ON HIS EMPLOYMENT CONTRACT. A ONONDAGA CIVIC DEV CORP SERIES 2018 800458240 682832ET3 2018-04-12 14427721 REFI of 2009 VARIABLE RATE DEBT false false false B ONONDAGA CIVIC DEV CORP SERIES 2020(b) 800458240 000000000 2020-04-01 23361919 REFI OF 2010 SERIES false false false C ONONDAGA CIVIC DEV CORP SERIES 2012 800458240 682832BW9 2012-10-30 18765856 RENOVATION/REFIN. 1994 SERIES false false false D ONONDAGA CIVIC DEV CORP SERIES 2015 800458240 682832DB3 2015-07-30 15989899 CAMPUS WIDE RENOVATION false false false A 530000 0 14427721 0 0 0 288554 0 0 0 14139167 0 2018 true false true true B 0 0 23361919 0 0 0 452955 0 0 0 22908964 0 true false true true C 300000 0 18765856 0 0 0 305059 0 0 16121179 2339618 0 2014 true false true true D 0 0 15989899 0 0 0 319798 0 0 15670101 0 0 2018 false false true true A false false true true false 0 0.02160 0.02160 false false false true B false false true true false 0 0.01640 0.01640 false false false true C false false true true false 0 false false false true D false false true true false 0 false false false true A false false false true false false 0 false 0 false true B false true false false false 0 false 0 false true C false false false true false false 0 false 0 false true D false false false true false false 0 false 0 false true A true B true C true D true SCHEDULE K, PART I, COLUMN (F) THE 2012 BOND SERIES WERE PRIMARILY USED FOR RENOVATIONS OF THE EXISTING SCIENCE CENTER AND THE NEW MADDEN SCHOOL OF BUSINESS. A PORTION OF THE PROCEEDS WERE USED TO REFUND THE OUTSTANDING PRINCIPAL OF THE 1994 BOND SERIES. THE 2015 BOND SERIES WERE PRIMARILY USED FOR RENOVATIONS OF THE EXISTING SCIENCE CENTER WITH REMAINING FUNDS TO BE USED FOR VARIOUS RENOVATIONS ACCOUNTS THE COLLEGE. THE 2018 BOND SERIES WAS USED ENTIRELY TO REFINANCE OUR DASNY 2009 VARIABLE RATE DEBT. THE 2020(B) BOND SERIES WERE ENTIRELY USED TO REFINANCE THE OCDC 2010 BONDS. SCHEDULE K, PART III, LINE 3A 2012, 2015, 2018, AND 2020(B) BOND SERIES ALL MANAGEMENT AND SERVICE CONTRACTS IN BOND FINANCED SPACE QUALIFY UNDER A PRIVATE BUSINESS USE SAFE HARBOR OR EXCEPTION OR ARE INCIDENTAL IN NATURE. THEREFORE NO CONTRACTS RESULT IN PRIVATE BUSINESS USE. SCHEDULE K, PART IV, LINE 2C THE DATES OF THE REBATE CALCULATIONS FOR THE BOND SERIES ARE AS FOLLOW: ONONDAGA 2018 SERIES - MAY 31, 2018 ONONDAGA 2012 SERIES - OCTOBER 30, 2017 ONONDAGA 2015 SERIES - MAY 31, 2018 LAWRENCE TANNER PHD FAMILY MEMBER OF TRUSTEE 145994 COMPENSATION false X 22 163303 FMV X TRAVEL EXPENSES 3 3152 FMV X EQUIPMENT 1 3965 FMV X SOFTWARE 2 8240 FMV false true false Schedule M, Part I, Column B THE COLLEGE IS REPORTING IN PART I, COLUMN B THE NUMBER OF CONTRIBUTIONS MADE. FORM 990 PART I, LINE 1 AND FORM 990 PART III, LINE 1 The College is a diverse learning community that strives for academic excellence in the Catholic and Jesuit tradition through comprehensive programs rooted in the liberal arts and sciences. FORM 990 PART III, LINE 4A Le Moyne College offers undergraduate and graduate, programs to approximately 2,500 full-time and 650 part-time equivalents in over 100 areas of study. In addition to instruction offered in individual academic disciplines, all undergraduate students engage in a core curriculum which seeks to provide a foundation in the liberal arts and sciences and refine students' critical thinking and communication skills. Within the core curriculum students deepen their understanding of the diverse ways in which women and men throughout history have responded to enduring questions about meaning and order in the physical universe, in social and political processes, and in human experience. Each year, approximately 1% of Le Moyne students also take part in the College's study abroad program to enhance their educational experience, immerse themselves in a new way of life and develop new perspectives on the people and cultures of other lands. FORM 990 PART III, LINE 4B The College offers several programs through its public service function to assist socially- and economically-disadvantaged high school students in successfully completing their secondary education and providing an opportunity to enter some form of post-secondary education. These programs provide advisement and tutoring experiences, as well as outside enrichment activities. The College also operates an academic support center offering tutoring and study groups to assist students in their coursework, to provide individual consultations to improve students' learning strategies and study skills, to provide support and counseling for students on academic probation, and to administer accommodations for students with learning and other disabilities. In addition to the Academic Support Center, the Noreen Reale Falcone Library supports the educational goals of Le Moyne College through a process of continuous review and improvement of collections, instructional programs, technology, and information services. The Library collection contains over 191,342 book titles (encompassing 265,070 volumes), 211,556 e-book titles, 1,363 print and electronic periodical subscriptions, and 8,923 videos. In addition to in-house collections, access is provided to over 252 databases, that grant access to 112,181 additional periodical titles, and 58,424 digital films. FORM 990 PART III, LINE 4C In keeping with the College's mission and Jesuit tradition of educating the whole person, Le Moyne offers a variety of student services to meet student needs outside the classroom. These services enhance the quality of student life and foster student social development. Activities and services revolve around key areas including housing and food service, personal counseling, health services, service learning, career planning and placement, and intercollegiate athletics. In particular, Campus Ministry offers a variety of retreat and alternative break programs to students looking to engage in spiritual growth and answer the call to be leaders in serving the needs of others, as well as opportunities to take part in liturgical ministries. The Office of Service Learning integrates community service opportunities with academic coursework in recognition of the social justice component of a Jesuit education. Finally, the Office of Career Services offers seminars and workshops on a variety of topics including resume writing, interviewing, and graduate-school planning, along with recruiting programs featuring employers from a variety of industries. FORM 990 PART VI, SECTION A, LINE 1A The Board of Trustees has delegated broad authority to the Executive Committee. The Executive Committee has at least 10 members, consisting of the Board Officers, President, the chairs of the standing committees and at-large members, nominated by the Committee on Board Development and elected by the Board of Trustees. Members of the Executive Committee serve a one-year term and may be re-elected for an unlimited number of additional terms. The Executive Committee has the authority to act for the Board of Trustees on matters which cannot or should not be deferred to the Board's next scheduled meeting, except for the following which shall be reserved for the Board: presidential election and termination; trustee and board officer election; standing committee membership and chair selection; changes in institutional mission and purposes; changes to the Charter or bi-laws; incurring of corporate indebtedness; sale of College assets or tangible property; adoption of the annual budget and conferral of degrees. The Executive Committee reports to the full board at each meeting on all actions taken by it since the last Board meeting. In addition to its authority to take action on matters which cannot or should not be deferred to the Board's next scheduled meeting, the Executive Committee oversees the College's planning process and progress on planning goals, the Board's responsibility to support the president and assess his or her performance, annually review the President's compensation and conditions of employment, and when requested by the Board, oversee the work of Board Committees. FORM 990 PART VI, SECTION B, LINE 11B The Form 990 is prepared internally under the review of the Senior Vice President for Finance and Administration and Treasurer. The completed Form is distributed to the Finance Committee to review with management. The officer/employee compensation disclosures are reviewed by the Executive Committee of the Board of Trustees. After the Finance Committee reviews the Form 990, the completed Form is distributed to the Board of Trustees prior to filing the Form with the IRS. FORM 990 PART VI, SECTION B, LINE 12C PRIOR TO THE BEGINNING OF EACH ACADEMIC YEAR EACH VICE PRESIDENT RECEIVES A LIST OF ADMINISTRATIVE-LEVEL AND EXECUTIVE EMPLOYEES IN HIS OR HER DIVISION WHO RECEIVED A CONFLICT OF INTEREST (COI) FORM IN THE PRIOR YEAR. THE VICE PRESIDENT'S REVIEW THE LISTS FOR THEIR RESPECTIVE DIVISION FOR COMPLETENESS AND ACCURACY, MAKING ANY ADJUSTMENTS NECESSARY. IN ADDITION TO ADMINISTRATIVE-LEVEL AND EXECUTIVE EMPLOYEES, ALL BOARD OF TRUSTEES MEMBERS RECEIVE A COI FORM FOR COMPLETION AND A COPY OF THE POLICY. EVERYONE HAS A CONTINUING DUTY TO NOTIFY AND IDENTIFY POTENTIAL COI TO THE SECRETARY OF THE COLLEGE. IF A CONFLICT IS IDENTIFIED, THE COI COMMITTEE MUST REVIEW AND APPROVE ANY RELATED PARTY TRANSACTIONS OR AGREEMENTS CONNECTED TO THE CONFLICT. DURING DELIBERATIONS THE EMPLOYEE OR BOARD MEMBER ARE PROHIBITED FROM VOTING OR ATTEMPTING TO VOTE ON THE MATTER INVOLVING THE COI MATTER. THE COMPLETED CONFLICT OF INTEREST FORMS ARE KEPT IN A CONFIDENTIAL FILE IN THE SENIOR VICE PRESIDENT FOR FINANCE, AND ADMINISTRATION AND TREASURERS OFFICE. REGULAR FOLLOW UP OCCURS DURING THE YEAR TO ENSURE ALL CONFLICT OF INTEREST FORMS ARE RECEIVED. FORM 990 PART VI, SECTION B, LINE 15A The process for determining the compensation plan of the President meets the three requirements of the rebuttable presumption provisions under treasury regulation 53.4958-6. The compensation plan of the President is approved in advance by the Executive Committee. Prior to making a compensation decision, the Executive Committee obtained and relied upon appropriate data as to comparability. The comparability data is used to obtain an objective third party assessment of the total compensation plan to ensure the components and total plan is reasonable, customary and within market. This assessment is prepared annually on a rotating basis, internally and by an independent consultant; using comparative compensation data, including overall market factors determined to impact compensation. The Executive Committee of the College's Board of Trustees adequately and timely documents the basis for setting the President's compensation plan concurrently with the making of the determination. The President's compensation is formally incorporated into her employment contract. FORM 990, PART VI, SECTION B, LINE 15B The process for determining the compensation plans of the Officers and Key Employees, meet the three requirements of the rebuttable presumption provisions under treasury regulation 53.4958-6. The compensation plan of the Officers and Key Employees are approved in advance by the President. Prior to making compensation decisions, the President obtained and relied upon appropriate data as to comparability. The comparability data is used to obtain an objective third party assessment of the total compensation plans to ensure the components and total plans are reasonable, customary and within market. These assessments are prepared annually on a rotating basis, internally and by an independent consultant; using comparative compensation data, including overall market factors determined to impact compensation. The President presents her decision to the Executive Committee of the College's Board of Trustees for review and the determination and decision is documented in the minutes of the Executive Committee. The compensation is formally incorporated into each individual's salary letter. FORM 990 PART VI, SECTION C, LINE 19 Hard copies of the College's financial statements and Form 990 are kept on file for public review. In addition, the College's Form 990 is available on the website of GuideStar USA, Inc. at www.guidestar.org. An electronic version of the College's conflict of interest policy is available at http://www.lemoyne.edu/College-Administration/Finance-and-Admininstration The College's governing documents are not made publicly available. FORM 990, PART XI, LINE 9 Change in value of FIN 47 Liability $ (307,815) Change in value of SFAS 158 Postretirement Care Liability $ 294,746 Change in Value of Bond Amortization $ 413,652 ------------- Total $ 400,583 CRUT (2) EIN ADDRESS AVAILABLE UPON REQUES NY NY 00000 INVESTMENTS NY NA Trust true false true false false false false false false false false false false false false false false false false false