WAGNER COLLEGE: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- WAGNER COLLEGE (EIN 13-5604699)
- Tax period
- 2019-09-01 to 2020-08-31
- Filed
- 2021-07-15
- IRS object ID
- 202141969349302209
- Schema version
- 2019v5.2
- 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 D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-07-15T12:07:26-05:00 | ReturnTs |
| Tax Period End | 2020-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 757 THIRD AVENUE 3RD FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 100172013 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 135604699 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Wagner College | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % JOHN A CARRESCIA JR | InCareOfNm |
| Business Name Control | WAGN | BusinessNameControlTxt |
| Phone | 7184204264 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | One Campus Road | AddressLine1Txt |
| City | Staten Island | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10301 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN CARRESCIA | PersonNm |
| Person Title | VP Finance & Admin | PersonTitleTxt |
| Phone | 7184204264 | PhoneNum |
| Signature | 2021-07-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Daniel Romano | PreparerPersonNm |
| PTIN | P00504182 | PTIN |
| Phone | 2125990100 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOEL MARTIN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE CAMPUS ROAD | AddressLine1Txt |
| City | STATEN ISLAND | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $156,548,605 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.wagner.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1883 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | WAGNER COLLEGE PREPARES STUDENTS FOR LIFE, AS WELL AS FOR CAREERS, BY EMPHASIZING SCHOLARSHIP, ACHIEVEMENT, LEADERSHIP, AND CITIZENSHIP. SEE SCHEDULE O. | ActivityOrMissionDesc |
| Voting Members Governing Body | 23 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 22 | VotingMembersIndependentCnt |
| Total Employee | 1466 | TotalEmployeeCnt |
| Total Volunteers | 22 | TotalVolunteersCnt |
| Total Gross UBI | $44,450 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,436,315 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,505,894 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $111,078,646 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $105,747,574 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,587,658 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,267,503 | CYInvestmentIncomeAmt |
| PY Other Revenue | $543,383 | PYOtherRevenueAmt |
| CY Other Revenue | $554,969 | CYOtherRevenueAmt |
| PY Total Revenue | $123,646,002 | PYTotalRevenueAmt |
| CY Total Revenue | $117,075,940 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $41,044,646 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $42,353,897 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $43,454,118 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $40,922,536 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,918,407 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $31,669,619 | PYOtherExpensesAmt |
| CY Other Expenses | $27,118,828 | CYOtherExpensesAmt |
| PY Total Expenses | $116,168,383 | PYTotalExpensesAmt |
| CY Total Expenses | $110,395,261 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $7,477,619 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $6,680,679 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $200,537,515 | TotalAssetsBOYAmt |
| Total Assets EOY | $208,061,260 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $85,305,487 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $80,871,033 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $115,232,028 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $127,190,227 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | WAGNER COLLEGE PREPARES STUDENTS FOR LIFE, AS WELL AS FOR CAREERS, BY EMPHASIZING SCHOLARSHIP, ACHIEVEMENT, LEADERSHIP, AND CITIZENSHIP. WAGNER COLLEGE OFFERS A COMPREHENSIVE EDUCATIONAL PROGRAM THAT IS ANCHORED IN THE LIBERAL ARTS, EXPERIENTIAL AND CURRICULAR LEARNING, INTERCULTURALISM, INTERDISCIPLINARY STUDIES, AND SERVICE TO SOCIETY, AND THAT IS CULTIVATED BY A FACULTY DEDICATED TO PROMOTING INDIVIDUAL EXPRESSION, REFLECTIVE PRACTICE, AND INTEGRATIVE LEARNING. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $63,443,432 | ExpenseAmt |
| Grant | $42,353,897 | GrantAmt |
| Revenue | $91,894,135 | RevenueAmt |
| Desc | INSTRUCTION AND SCHOLARSHIPS/FELLOWSHIPS: WAGNER COLLEGE SERVES 2,134 STUDENTS (FALL 2019 SEMESTER). WAGNER OFFERS PROGRAMS IN HUMANITIES, PERFORMING AND VISUAL ARTS, PROFESSIONAL PROGRAMS, THE SCIENCES, SOCIAL SCIENCES AND INTERDISCIPLINARY PROGRAMS. THE COLLEGE GRANTS THE DEGREES OF BACHELOR OF ARTS, BACHELOR OF SCIENCE, BACHELOR OF SCIENCE IN EDUCATION, MASTER OF BUSINESS ADMINISTRATION, MASTER OF SCIENCE IN EDUCATION, MASTER OF SCIENCE IN ACCOUNTING, MASTER OF SCIENCE IN NURSING, MASTER OF SCIENCE IN MICROBIOLOGY, MASTER OF SCIENCE IN ADVANCED PHYSICIAN ASSISTANT, EXECUTIVE MASTER IN BUSINESS ADMINISTRATION, AND DOCTOR OF NURSING PRACTICE. SCHOLARSHIPS AND FELLOWSHIPS ARE AWARDED TO APPROXIMATELY 90% OF ALL FULL-TIME STUDENTS THROUGH THE COLLEGE'S FINANCIAL AID OFFICE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $15,425,688 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $812,500 | RevenueAmt |
| Desc | STUDENT SERVICES AND ACADEMIC SUPPORT: STUDENT SERVICES FOR 2,134 STUDENTS INCLUDE DEAN OF STUDENTS, ACADEMIC ADVISEMENT, ADMISSIONS, CHAPLAIN, CAREER PLANNING, HEALTH SERVICES, FINANCIAL AID, ORIENTATION, REGISTRAR COUNSELING, STUDENT GOVERNMENT, STUDENT ACTIVITIES BOARD, CAMPUS LIFE, AND SECURITY, AS WELL AS ATHLETIC SERVICES CONSISTING OF 24 VARSITY SPORTS TEAMS FOR MEN AND WOMEN. ACADEMIC SUPPORT SERVICES FOR 2,134 STUDENTS INCLUDE ACADEMIC AFFAIRS, TECHNOLOGY SERVICES, LIBRARY, LANGUAGE LAB, MEDIA SERVICES, NURSING LAB, AND SPIRO COMPUTER LAB. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $12,621,018 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $13,040,939 | RevenueAmt |
| Desc | Auxiliary services: Wagner college provides residence and dining services to approximately 80% of full-time undergraduate students. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $91,490,138 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 123 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 1466 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 23 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 22 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN A CARRESCIA JR | PersonNm |
| Phone | 7184204264 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE CAMPUS ROAD | AddressLine1Txt |
| City | staten island | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10301 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (35 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|---|
| RICHARD GUARASCI THRU 062019 | |||||||||
| FORMER PRESIDENT & TRUSTEE | 50.0 | 0.0 | Yes (X) | $447,986 | $0 | $34,589 | |||
| JOHN A CARRESCIA | |||||||||
| vp finance & ADMINISTRATION | 50.0 | 0.0 | $228,045 | $0 | $54,608 | Yes (X) | |||
| BASHIR B MASON | |||||||||
| HEAD MEN'S BASKETBALL COACH | 50.0 | 0.0 | $229,618 | $0 | $37,446 | Yes (X) | |||
| ANGELO G ARAIMO | |||||||||
| VP ENROLLMENT AND PLANNING | 50.0 | 0.0 | $200,732 | $0 | $50,275 | Yes (X) | |||
| WALTER C HAMELINE | |||||||||
| DIRECTOR OF ATHLETICS | 50.0 | 0.0 | $200,340 | $0 | $46,718 | Yes (X) | |||
| Joel W Martin | |||||||||
| Trustee and President | 60.0 | 0.0 | $192,003 | $0 | $36,152 | Yes (X) | Yes (X) | ||
| Ruta Shah-Gordon | |||||||||
| VP Internat. and campus life | 50.0 | 0.0 | $168,679 | $0 | $49,275 | Yes (X) | |||
| Jeffrey Kraus | |||||||||
| Provost and VP Academic affair | 50.0 | 0.0 | $164,142 | $0 | $19,200 | Yes (X) | |||
| JASON HOUGHTALING | |||||||||
| HEAD BASKETBALL COACH | 50.0 | 0.0 | $133,056 | $0 | $42,375 | Yes (X) | |||
| Robert Ruggiero | |||||||||
| CHIEF ENGINEER | 50.0 | 0.0 | $141,445 | $0 | $32,936 | Yes (X) | |||
| DAVID J MARTIN | |||||||||
| DIRECTOR OF COLLEGE RELATIONS | 50.0 | 0.0 | $151,900 | $0 | $14,389 | Yes (X) | |||
| PATRICK MOONEY | |||||||||
| DIRECTOR OF MAJOR GIFTS | 50.0 | 0.0 | $129,315 | $0 | $14,186 | Yes (X) | |||
| JAZZMINE GLOVER-WILSON | |||||||||
| VP WORKPLACE CULTURE & INCLUSI | 50.0 | 0.0 | $121,450 | $0 | $22,049 | Yes (X) | |||
| WARREN r PROCCI | |||||||||
| TRUSTEE AND CHAIR | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| ANDREW F CORTESE | |||||||||
| TRUSTEE AND VICE CHAIR | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| JOAN NICOLAIS | |||||||||
| TRUSTEE and SECRETARY | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| MARY CARACAPPA-HURTADO | |||||||||
| TRUSTEE AND TREASURER | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| Steve Aiello | |||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| Lisa DeRespino Bennett | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| BISHOP STEPHEN BOUMAN | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| ALEX FOX | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| GRAHAM FOX | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| Ralph E Greene Jr | |||||||||
| Trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| ERIC D HOUSER | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| aletta diamond | |||||||||
| trustee | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| NANCI Z KAUFFMAN | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| THOMAS KENDRIS | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| SEYMOUR P LACHMAN | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| MARC LEBOVITZ | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| LORRAINE MCNEILL POPPER | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| JOHN H MYERS | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| RICHARD a MORGAN | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| DIANNE M POWERS | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| WILLIAM W RENSHAW | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| MAUREEN ROBINSON | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,508,711 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $454,198 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 33 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Chartwells | |||||
| PO Box 91337 | CHICAGO | IL | 60693 | FOOD SERVICES | $3,329,660 |
| JENZABAR | |||||
| PO BOX 55018 | BOSTON | MA | 02205 | software/comp svcs | $363,445 |
| Academy | |||||
| 111 Paterson Avenue PO BOX 1410 | HOBOKEN | NJ | 07030 | transportation svcs | $149,861 |
| OGLETREE DEAKINS NASH SMOAK | |||||
| PO BOX 89 | COLUMBIA | SC | 29202 | LAW SERVICES | $115,223 |
| RAMPULLA ASSOCIATE ARCHITECTS | |||||
| 155 3RD STREET | STATEN ISLAND | NY | 10306 | ARCHITECTURE SVCS | $112,074 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $22,330 | FundraisingAmt |
| Government Grants | $2,118,240 | GovernmentGrantsAmt |
| All Other Contributions | $5,365,324 | AllOtherContributionsAmt |
| Noncash Contributions | $101,440 | NoncashContributionsAmt |
| Total Contributions | $7,505,894 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| TUITION AND FEES | 611600 | $91,537,391 | $91,537,391 | |
| AUXILIARY ENTERPRISES | 611710 | $13,040,939 | $12,998,489 | $42,450 |
| ATHLETICS GUARANTEED PROCEEDS | 611710 | $812,500 | $812,500 | |
| EARLY CHILDHOOD CENTER | 611710 | $241,517 | $241,517 | |
| THEATER | 611600 | $115,227 | $115,227 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $105,747,574 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,131,669 | TotalRevenueColumnAmt |
| Exclusion | $2,131,669 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $100,000 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $100,000 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $100,000 | TotalRevenueColumnAmt |
| Exclusion | $100,000 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $40,563,972 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $39,428,138 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,135,834 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,135,834 | TotalRevenueColumnAmt |
| Exclusion | $1,135,834 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $8,600 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $22,330 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $44,527 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$35,927 | TotalRevenueColumnAmt |
| Exclusion | -$35,927 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| FINES AND FEES | 900099 | $117,729 | $117,729 | |
| FERRY VAN INCOME | 480000 | $40,000 | $40,000 | |
| OTHER REVENUE | 900099 | $333,167 | $331,167 | $2,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $490,896 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $117,075,940 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $105,705,124 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $44,450 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,820,472 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,353,897 | TotalAmt |
| Program Services | $42,353,897 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,330,299 | TotalAmt |
| Program Services | $548,632 | ProgramServicesAmt |
| Management And General | $781,667 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,375,012 | TotalAmt |
| Program Services | $19,781,259 | ProgramServicesAmt |
| Management And General | $5,275,002 | ManagementAndGeneralAmt |
| Fundraising | $1,318,751 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,372,891 | TotalAmt |
| Program Services | $1,779,668 | ProgramServicesAmt |
| Management And General | $474,578 | ManagementAndGeneralAmt |
| Fundraising | $118,645 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,840,611 | TotalAmt |
| Program Services | $6,630,458 | ProgramServicesAmt |
| Management And General | $1,768,122 | ManagementAndGeneralAmt |
| Fundraising | $442,031 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,003,723 | TotalAmt |
| Program Services | $1,502,792 | ProgramServicesAmt |
| Management And General | $400,745 | ManagementAndGeneralAmt |
| Fundraising | $100,186 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $317,901 | TotalAmt |
| Management And General | $317,901 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $173,428 | TotalAmt |
| Management And General | $173,428 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $347,602 | TotalAmt |
| Management And General | $347,602 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $633,269 | TotalAmt |
| Program Services | $474,952 | ProgramServicesAmt |
| Management And General | $126,654 | ManagementAndGeneralAmt |
| Fundraising | $31,663 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,305 | TotalAmt |
| Program Services | $69,979 | ProgramServicesAmt |
| Management And General | $18,661 | ManagementAndGeneralAmt |
| Fundraising | $4,665 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,903,515 | TotalAmt |
| Program Services | $4,427,636 | ProgramServicesAmt |
| Management And General | $1,180,703 | ManagementAndGeneralAmt |
| Fundraising | $295,176 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $698,396 | TotalAmt |
| Program Services | $523,797 | ProgramServicesAmt |
| Management And General | $139,679 | ManagementAndGeneralAmt |
| Fundraising | $34,920 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,282,335 | TotalAmt |
| Program Services | $3,211,751 | ProgramServicesAmt |
| Management And General | $856,467 | ManagementAndGeneralAmt |
| Fundraising | $214,117 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,439,906 | TotalAmt |
| Program Services | $1,079,930 | ProgramServicesAmt |
| Management And General | $287,981 | ManagementAndGeneralAmt |
| Fundraising | $71,995 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,759 | TotalAmt |
| Program Services | $137,819 | ProgramServicesAmt |
| Management And General | $36,752 | ManagementAndGeneralAmt |
| Fundraising | $9,188 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,135,531 | TotalAmt |
| Management And General | $2,135,531 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,446,035 | TotalAmt |
| Program Services | $3,334,526 | ProgramServicesAmt |
| Management And General | $889,207 | ManagementAndGeneralAmt |
| Fundraising | $222,302 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $928,271 | TotalAmt |
| Program Services | $371,308 | ProgramServicesAmt |
| Management And General | $556,963 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| DINING | $4,440,209 | $4,440,209 | ||
| HOSPITALITY | $333,385 | $250,039 | $66,677 | $16,669 |
| SUBSCRIPTIONS | $328,469 | $246,352 | $65,694 | $16,423 |
| MEMBERSHIPS | $268,901 | $201,676 | $53,780 | $13,445 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $164,611 | TotalAmt |
| Program Services | $123,458 | ProgramServicesAmt |
| Management And General | $32,922 | ManagementAndGeneralAmt |
| Fundraising | $8,231 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,395,261 | TotalAmt |
| Program Services | $91,490,138 | ProgramServicesAmt |
| Management And General | $15,986,716 | ManagementAndGeneralAmt |
| Fundraising | $2,918,407 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,379,549 | BOYAmt |
| EOY | $30,762,097 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $627,243 | BOYAmt |
| EOY | $813,249 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,571,723 | BOYAmt |
| EOY | $5,137,870 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,317,161 | BOYAmt |
| EOY | $1,937,420 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,144 | BOYAmt |
| EOY | $63,459 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,205,695 | BOYAmt |
| EOY | $1,039,408 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $156,903,738 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $92,247,509 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,502,364 | BOYAmt |
| EOY | $64,656,229 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,349,404 | BOYAmt |
| EOY | $90,574,449 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,047,916 | BOYAmt |
| EOY | $8,659,911 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,477,316 | BOYAmt |
| EOY | $4,417,168 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,537,515 | BOYAmt |
| EOY | $208,061,260 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,222,668 | BOYAmt |
| EOY | $3,732,109 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,242,887 | BOYAmt |
| EOY | $16,268,244 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,811,769 | BOYAmt |
| EOY | $42,500,354 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,417,109 | BOYAmt |
| EOY | $10,271,312 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,611,054 | BOYAmt |
| EOY | $8,099,014 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,305,487 | BOYAmt |
| EOY | $80,871,033 | 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 | $27,032,220 | BOYAmt |
| EOY | $33,518,013 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,199,808 | BOYAmt |
| EOY | $93,672,214 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $115,232,028 | BOYAmt |
| EOY | $127,190,227 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,537,515 | BOYAmt |
| EOY | $208,061,260 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $6,680,679 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $5,232,993 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $44,527 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $88,536,167 | BeginningYearBalanceAmt |
| Contributions | $1,091,089 | ContributionsAmt |
| Investment Earnings Or Losses | $8,140,128 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $507,509 | GrantsOrScholarshipsAmt |
| Other Expenditures | $3,771,604 | OtherExpendituresAmt |
| End Year Balance | $93,488,271 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $86,755,162 | BeginningYearBalanceAmt |
| Contributions | $4,418,115 | ContributionsAmt |
| Investment Earnings Or Losses | $1,545,445 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $432,217 | GrantsOrScholarshipsAmt |
| Other Expenditures | $3,750,338 | OtherExpendituresAmt |
| End Year Balance | $88,536,167 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $83,035,526 | BeginningYearBalanceAmt |
| Contributions | $1,650,371 | ContributionsAmt |
| Investment Earnings Or Losses | $5,851,751 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $410,987 | GrantsOrScholarshipsAmt |
| Other Expenditures | $3,371,499 | OtherExpendituresAmt |
| End Year Balance | $86,755,162 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $75,806,932 | BeginningYearBalanceAmt |
| Contributions | $2,242,446 | ContributionsAmt |
| Investment Earnings Or Losses | $8,559,613 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $329,328 | GrantsOrScholarshipsAmt |
| Other Expenditures | $3,244,137 | OtherExpendituresAmt |
| End Year Balance | $83,035,526 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $73,156,830 | BeginningYearBalanceAmt |
| Contributions | $2,265,459 | ContributionsAmt |
| Investment Earnings Or Losses | $4,063,439 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $347,701 | GrantsOrScholarshipsAmt |
| Other Expenditures | $3,331,095 | OtherExpendituresAmt |
| End Year Balance | $75,806,932 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.26500 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.57000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.16500 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,393,475 | OtherCostOrOtherBasisAmt |
| Book Value | $4,393,475 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $123,844,644 | OtherCostOrOtherBasisAmt |
| Depreciation | $70,456,407 | DepreciationAmt |
| Book Value | $53,388,237 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovementsGrp |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $23,186,863 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,868,717 | DepreciationAmt |
| Book Value | $5,318,146 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,478,756 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,922,385 | DepreciationAmt |
| Book Value | $1,556,371 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $64,656,229 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| REFUNDABLE FEDERAL GRANTS | $2,543,024 |
| ASSET RETIREMENT OBLIGATIONS | $3,152,715 |
| POSTRETIREMENT BENEFIT | $44,584 |
| STUDENT DEPOSITS | $232,759 |
| AMOUNTS HELD FOR OTHERS | $201,281 |
| CAPITAL LEASE OBLIGATION | $1,924,651 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $8,099,014 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $80,368,410 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $5,232,993 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $5,232,993 | RevenueNotReportedAmt |
| Revenue Subtotal | $75,135,417 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $347,602 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $41,592,921 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $41,940,523 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $117,075,940 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $68,410,211 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $68,410,211 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $347,602 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $41,637,448 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $41,985,050 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $110,395,261 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Endowment Funds | FORM 990, SCHEDULE D, PART V, LINE 4 WAGNER COLLEGE MAINTAINS AN ENDOWMENT FUND FOR ALL CONTRIBUTIONS TO THE COLLEGE THAT ARE PERMANENTLY RESTRICTED BY THE DONOR. PERMANENTLY RESTRICTED CONTRIBUTIONS ARE ALL GIFTS GIVEN TO THE COLLEGE FOR WHICH THE DONOR INSTRUCTS THE COLLEGE NEVER TO SPEND THE ORIGINAL GIFT. OFTEN, WHEN CONTRIBUTORS GIVE PERMANENTLY RESTRICTED GIFTS TO THE COLLEGE, THEY WILL ALLOW THE INCOME EARNED ON THE FUNDS TO BE USED FOR VARIOUS PURPOSES. SUCH INCOME IS CLASSIFIED AS TEMPORARILY RESTRICTED ENDOWMENT NET ASSETS; THESE ASSETS ARE PRINCIPALLY USED FOR PLANT PROJECTS, LAND IMPROVEMENTS, AND VARIOUS PROGRAM SUPPORT. SOME OF THESE ASSETS MAY ALSO BE USED FOR SCHOLARSHIPS IF SO DIRECTED BY THE DONOR. OTHER TEMPORARILY RESTRICTED NET ASSETS MAY ALSO BE TIME RESTRICTED. THE COLLEGE'S ENDOWMENT CONSISTS OF APPROXIMATELY 232 INDIVIDUAL DONOR-RESTRICTED FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE COLLEGE HAS AN ENDOWMENT SPENDING POLICY FOR ENDOWMENT FUNDS THAT DO NOT HAVE A SPENDING POLICY PRESCRIBED IN THE GIFT DOCUMENT. THE COLLEGE'S ENDOWMENT TOTALS $93,488,271 AS OF AUGUST 31, 2020, OF WHICH $53,327,846 IS CLASSIFIED AS PERMANENTLY RESTRICTED NET ASSETS, $15,424,031 IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS, AND $24,736,394 IS CLASSIFIED AS UNRESTRICTED NET ASSETS. THE UNRESTRICTED ENDOWMENT NET ASSETS REPRESENT BOARD-DESIGNATED ENDOWMENT FUNDS. |
| Accounting for Uncertainty in Income Taxes | Part X, Line 2 THE COLLEGE HAS BEEN CLASSIFIED AS A SECTION 501(C)(3) ORGANIZATION AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AND SIMILAR PROVISIONS UNDER NEW YORK STATE TAX LAWS. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COLLEGE FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS STANDARD REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE LIKELY THAN NOT" THRESHOLD, AND APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. DURING THE YEARS ENDED AUGUST 31, 2020 AND 2019, THE COLLEGE EVALUATED ITS TAX POSITIONS AND CONCLUDED THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT MEET THE CRITERIA UNDER THE STANDARD. THE TAX YEARS ENDING AUGUST 2018, 2019, AND 2020 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. THE COLLEGE HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND, TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. |
| Reconciliation of Revenue per Audited FS with Revenue per Form 990 | PART XI, LINE 4B $41,592,921 represents total scholarships and fellowships for the fiscal year less total expenses related to the Golf Classic Fundraising event for the fiscal year. |
| Reconciliation of Expenses per Audited FS with Expenses per Form 990 | PART XII, lINE 4b $41,637,448 represents total scholarships and fellowships for the fiscal year. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, line 3 | THE FOLLOWING POLICY APPEARS IN THE ADMISSIONS SECTION OF THE WAGNER COLLEGE BULLETIN - "WAGNER COLLEGE ADMITS STUDENTS OF ANY RACE, AGE, SEX, RELIGION, OR ETHNIC AND NATIONAL ORIGIN." |
| PART I, LINE 6A | THE COLLEGE RECEIVES GRANTS FROM GOVERNMENT AGENCIES TO SUPPORT ITS OPERATIONS AND THE EDUCATIONAL PROGRAMS OF THE ORGANIZATION. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Central America and the Caribbean | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | Investments | TypeOfActivitiesConductedTxt |
| Region Total Expenditures | $915,000 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $915,000 | SubtotalSpentAmt |
| Total Spent | $915,000 | TotalSpentAmt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3, COLUMN F | FormAndLineReferenceDesc |
| Explanation | THIS AMOUNT REFLECTS THE BOOK VALUE OF INVESTMENTS AT AUGUST 31, 2020. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF CLASSIC | Event1Nm |
| Gross Receipts Event1 | $30,930 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $22,330 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $8,600 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $840 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $39,699 | RentFacilityCostsEvent1Amt |
| Other Direct Expenses Event1 | $3,988 | OtherDirectExpensesEvent1Amt |
| Other Events Total | 0 | OtherEventsTotalCnt |
| Gross Receipts Total | $30,930 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $22,330 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $8,600 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $840 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $39,699 | RentFcltyCostsTotalEventsAmt |
| Oth Direct Expnss Total Events | $3,988 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $44,527 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$35,927 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Cash GrantCashGrantAmt |
|---|---|---|---|---|---|
| SCHOLARSHIPS & FELLOWSHIPS | 1741 | $41,637,448 | FMV | tuition credit | |
| HEERF GRANTS | 1294 | FMV | $716,449 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2 | FormAndLineReferenceDesc |
| Explanation | WAGNER COLLEGE MONITORS THE USE OF SCHOLARSHIP FUNDS IN THE UNITED STATES BY ENSURING THAT ALL STUDENTS WHO RECEIVE SCHOLARSHIP MONIES ARE ALWAYS REGISTERED AS STUDENTS OF THE COLLEGE. MANY DEPARTMENTS WITHIN THE COLLEGE WORK IN CONJUNCTION TO ENSURE THAT SCHOLARSHIP FUNDS ARE MONITORED EFFICIENTLY AND EFFECTIVELY. THE ADMISSIONS OFFICE REVIEWS ALL STUDENT APPLICATIONS, AND DETERMINES WHO IS ELIGIBLE TO RECEIVE SCHOLARSHIPS. THE FINANCE AND BUSINESS OFFICE DRAWS DOWN FUNDS FOR SCHOLARSHIPS AND GRANTS. THE FINANCIAL AID OFFICE AWARDS SCHOLARSHIPS AND GRANTS TO STUDENTS, AND THE REGISTRAR'S OFFICE MONITORS AND MAINTAINS ALL RECORDS REGARDING THE REGISTERED STATUS OF STUDENTS. PART III, LINE 1, COLUMN B WAGNER COLLEGE ESTIMATES THAT APPROXIMATELY 90% OF ALL FULL-TIME STUDENTS RECEIVE SOME SORT OF FINANCIAL ASSISTANCE FROM THE COLLEGE. THEREFORE, THE NUMBER OF RECIPIENTS OF GRANTS AND OTHER ASSISTANCE BY WAGNER COLLEGE IS ESTIMATED BY TAKING 90% OF THE TOTAL FTE ENROLLMENT FOR THE FALL 2019 SEMESTER (1,934 FTES), RESULTING IN APPROXIMATELY 1,741 RECIPIENTS. PART III, LINE 2, COLUMN B WAGNER COLLEGE USED ENROLLED STUDENT'S FAFSA FILING FOR THE FISCAL YEAR TO DETERMINE ELIGIBILITY FOR THE HEERF GRANT. THE NUMBER OF RECIPIENTS OF THE GRANT FOR THE FISCAL YEAR WAS 1,294. | 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 (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Joel W Martin | ||||||||||||||
| Trustee and President | $191,392 | $0 | $0 | $0 | $611 | $0 | $17,550 | $0 | $18,602 | $0 | $228,155 | $0 | $0 | $0 |
| ANGELO G ARAIMO | ||||||||||||||
| VP ENROLLMENT AND PLANNING | $197,114 | $0 | $0 | $0 | $3,618 | $0 | $20,500 | $0 | $29,775 | $0 | $251,007 | $0 | $0 | $0 |
| Jeffrey Kraus | ||||||||||||||
| Provost and VP Academic affair | $161,924 | $0 | $0 | $0 | $2,218 | $0 | $16,500 | $0 | $2,700 | $0 | $183,342 | $0 | $0 | $0 |
| JOHN A CARRESCIA | ||||||||||||||
| vp finance & ADMINISTRATION | $223,571 | $0 | $0 | $0 | $4,474 | $0 | $23,333 | $0 | $31,275 | $0 | $282,653 | $0 | $0 | $0 |
| Ruta Shah-Gordon | ||||||||||||||
| VP Internat. and campus life | $164,838 | $0 | $0 | $0 | $3,841 | $0 | $17,500 | $0 | $31,775 | $0 | $217,954 | $0 | $0 | $0 |
| DAVID J MARTIN | ||||||||||||||
| DIRECTOR OF COLLEGE RELATIONS | $148,697 | $0 | $0 | $0 | $3,203 | $0 | $14,389 | $0 | $0 | $0 | $166,289 | $0 | $0 | $0 |
| WALTER C HAMELINE | ||||||||||||||
| DIRECTOR OF ATHLETICS | $193,649 | $0 | $0 | $0 | $6,691 | $0 | $16,865 | $0 | $29,853 | $0 | $247,058 | $0 | $0 | $0 |
| BASHIR B MASON | ||||||||||||||
| HEAD MEN'S BASKETBALL COACH | $224,840 | $0 | $0 | $0 | $4,778 | $0 | $21,164 | $0 | $16,282 | $0 | $267,064 | $0 | $0 | $0 |
| Robert Ruggiero | ||||||||||||||
| CHIEF ENGINEER | $141,445 | $0 | $0 | $0 | $0 | $0 | $7,456 | $0 | $25,480 | $0 | $174,381 | $0 | $0 | $0 |
| JASON HOUGHTALING | ||||||||||||||
| HEAD BASKETBALL COACH | $102,211 | $0 | $0 | $0 | $30,845 | $0 | $12,600 | $0 | $29,775 | $0 | $175,431 | $0 | $0 | $0 |
| RICHARD GUARASCI THRU 062019 | ||||||||||||||
| FORMER PRESIDENT & TRUSTEE | $424,235 | $0 | $0 | $0 | $23,751 | $0 | $21,250 | $0 | $13,339 | $0 | $482,575 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | WAGNER COLLEGE PROVIDED HOUSING ON ITS BUSINESS PREMISES FOR JOEL MARTIN (PRESIDENT) AND RICHARD GUARASCI (FORMER PRESIDENT). THE PRESIDENT IS REQUIRED TO ACCEPT HOUSING AS A CONDITION OF HIS EMPLOYMENT AT THE COLLEGE. THE COLLEGE DEEMS IT NECESSARY FOR THIS INDIVIDUAL TO BE AVAILABLE ALL HOURS OF THE DAY AND NIGHT TO ATTEND ANY URGENT SITUATIONS THAT COULD ARISE AFTER NORMAL BUSINESS HOURS. THE ROLE OF PRESIDENT IS CHARGED WITH DUTIES OF SECURITY AND STUDENT WELFARE, SUCH AS CAMPUS HOUSING ISSUES, POWER OUTAGES, INCLEMENT WEATHER ISSUES, AND OTHER EMERGENCY SITUATIONS. THIS BENEFIT WAS NOT TREATED AS TAXABLE COMPENSATION TO THE EMPLOYEE. THE APPROXIMATE NON-TAXABLE VALUE OF THE HOUSING PROVIDED TO RICHARD GUARASCI AND JOEL MARTIN WAS $4,959 AND $8,392, RESPECTIVELY. WAGNER COLLEGE ALSO PROVIDED SOCIAL CLUB DUES FOR RICHARD GUARASCI, AS WELL AS FOR WALTER HAMELINE - DIRECTOR OF ATHLETICS. THESE MEMBERSHIPS ARE FOR BUSINESS PURPOSES ONLY, SPECIFICALLY DONOR DEVELOPMENT AND COLLEGE-RELATED BUSINESS MEETINGS. |
| PART I, LINE 3 | WAGNER COLLEGES EXECUTIVE COMMITTEE, WHICH IS COMPRISED OF INDEPENDENT MEMBERS OF THE BOARD OF TRUSTEES, DETERMINES THE COMPENSATION OF THE COLLEGES PRESIDENT. BOTH THE EXECUTIVE COMMITTEE AND THE BOARD MUST REVIEW AND APPROVE COMPENSATION. COMPENSATION IS DETERMINED THROUGH REVIEW OF THE FORM 990 OF OTHER COMPARABLE LIKE-SIZE ORGANIZATIONS. THE EXECUTIVE COMMITTEE ALSO REFERS TO COMPARABLES AND SALARY SURVEYS, MAINLY CUPA, TO DETERMINE THE REASONABLENESS OF THE PROPOSED COMPENSATION AMOUNT. ANY COMPENSATION DETERMINATIONS OF THE EXECUTIVE COMMITTEE ARE RECORDED CONTEMPORANEOUSLY IN THE MINUTES OF THE COMMITTEE. |
| PART I, LINE 4B | DURING THE CALENDAR YEAR ENDED DECEMBER 31, 2019, ONE PERSON LISTED ON FORM 990, PART VII, SECTION A, LINE 1A (PRESIDENT RICHARD GUARASCI) PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. HE CONTRIBUTED $17,500 TO THE PLAN IN CALENDAR YEAR 2019. |
| PART II | COLUMN B (BREAKDOWN OF W-2 COMPENSATION) INCLUDES EACH EMPLOYEES BASE COMPENSATION IN COLUMN B(I). COLUMN B(III) INCLUDES AMOUNTS FOR TAXABLE GROUP TERM LIFE INSURANCE. COLUMN C (RETIREMENT AND OTHER DEFERRED COMPENSATION) INCLUDES EMPLOYER CONTRIBUTIONS TO RETIREMENT PLANS FOR ALL INDIVIDUALS LISTED. COLUMN D (NONTAXABLE BENEFITS) IS COMPRISED OF A VARIETY OF BENEFITS, INCLUDING EMPLOYER CONTRIBUTIONS TO EMPLOYEE HEALTH PLANS, FLEXIBLE SPENDING ACCOUNT PLAN CONTRIBUTIONS, AND SOCIAL CLUB DUES. ALSO INCLUDED IN THIS TOTAL AS A CONDITION OF EMPLOYMENT, IS THE VALUE OF THE HOUSING PROVIDED BY THE COLLEGE TO THE FORMER PRESIDENT, RICHARD GUARASCI, AND PRESIDENT, JOEL MARTIN, AS WELL AS THE COSTS OF HIS ORDINARY HOME UTILITIES (ELECTRIC, GAS, WATER, AND CABLE). |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| Dormitory authority of the state of New York | ||||||||
| A | 146000293 | 6499037Q8 | 2009-01-28 | $30,500,000 | finance new dormitory | false | false | false |
| Build NYC resource Corporation | ||||||||
| B | 454040561 | 12008EAUO | 2012-09-25 | $13,940,443 | Finance Building Renovations | false | false | false |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Bond DefeasedBondDefeasedAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Refunding EscrowRefundingEscrowAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Credit EnhancementCreditEnhancementAmt | Working Capital ExpendituresWorkingCapitalExpendituresAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | UnspentUnspentAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $0 | $0 | $28,509,865 | $1,085,576 | $0 | $0 | $415,922 | $488,637 | $0 | $28,139,152 | $370,712 | $0 | 2010 | false | false | Yes (true) | Yes (true) |
| B | $0 | $0 | $12,398,634 | $1,270,500 | $0 | $0 | $271,309 | $0 | $0 | $12,356,021 | $42,613 | $0 | 2015 | false | false | Yes (true) | Yes (true) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Engage Bond Counsel ContractsEngageBondCounselContractsInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Remedial Action TakenRemedialActionTakenInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | false | false | Yes (true) | Yes (true) | false | 0.00140 | 0.00140 | false | false | Yes (true) | false |
| B | false | Yes (true) | Yes (true) | Yes (true) | false | 0.00300 | 0.00300 | false | false | Yes (true) | false |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Business Name Line1GICProviderName/BusinessNameLine1Txt | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|
| 0 | ||||||||
| A | false | Yes (true) | false | false | false | 0 | false | Yes (true) |
| 0 | ||||||||
| B | false | false | false | false | 0 | false | Yes (true) | |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (true) |
| B | Yes (true) |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Sch K, Part V | FormAndLineReferenceDesc |
| Explanation | the college actively reviews the activities of the bond-financed facilities to determine private use and identify possible arbitrage and other potential violations of federal tax law. THE COLLEGE WILL DISCUSS ANY POSSIBLE VIOLATIONS WITH BOND COUNSEL AND, IF NECESSARY, CORRECT VIOLATIONS THROUGH THE VOLUNTARY CLOSING AGREEMENT PROGRAM IF SELF-REMEDIATION IS NOT OTHERWISE AVAILABLE. | ExplanationTxt |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Works Of Art | WorksOfArtGrp | |
| Art Historical Treasures | ArtHistoricalTreasuresGrp | |
| Art Fractional Interest | ArtFractionalInterestGrp | |
| Books And Publications | BooksAndPublicationsGrp | |
| Clothing And Household Goods | ClothingAndHouseholdGoodsGrp | |
| Cars And Other Vehicles | CarsAndOtherVehiclesGrp | |
| Boats And Planes | BoatsAndPlanesGrp | |
| Intellectual Property | IntellectualPropertyGrp |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 9 | ContributionCnt |
| Noncash Contributions Rpt F990 | $101,440 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | SELLING PRICE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities Closely Held Stock | SecuritiesCloselyHeldStockGrp | |
| Secur Prtnrshp Trust Intrsts | SecurPrtnrshpTrustIntrstsGrp | |
| Securities Miscellaneous | SecuritiesMiscellaneousGrp | |
| Qualified Contrib Hist Struct | QualifiedContribHistStructGrp | |
| Qualified Contrib Other | QualifiedContribOtherGrp | |
| Real Estate Residential | RealEstateResidentialGrp | |
| Real Estate Commercial | RealEstateCommercialGrp | |
| Real Estate Other | RealEstateOtherGrp | |
| Collectibles | CollectiblesGrp | |
| Food Inventory | FoodInventoryGrp | |
| Drugs And Medical Supplies | DrugsAndMedicalSuppliesGrp | |
| Taxidermy | TaxidermyGrp | |
| Historical Artifacts | HistoricalArtifactsGrp | |
| Scientific Specimens | ScientificSpecimensGrp | |
| Archaeological Artifacts | ArchaeologicalArtifactsGrp | |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 9, COLUMN (B) | FormAndLineReferenceDesc |
| Explanation | THE AMOUNT REPORTED ON SCHEDULE M, PART I, LINE 9, COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED BY THE COLLEGE. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| General Explanatory Statement Regarding the COVID-19 IMPACT ON | THE COLLEGE On January 30, 2020, the World Health Organization declared the outbreak of the coronavirus disease 2019 ("COVID-19") a global health emergency and subsequently declared the COVID-19 outbreak a global pandemic in March 2020. The pandemic has adversely affected domestic and global activity, and the full impact continues to evolve as of the date of this report. In reaction to the outbreak, federal, state, and local governments have issued mandates that have disrupted businesses and resulted in an overall decline in economic activity. The COVID-19 pandemic forced the College to suspend in-person classes and move to a virtual environment for a portion of the spring 2020 semester. Students living in residence halls were encouraged to return to their primary residences, and subsequently all administrative buildings on campus were closed, with the exception of essential services. The College refunded prorated charges for rooms and meal plans relating to the spring 2020 semester totaling approximately $2,800,000. The College expects for the fiscal year ended August 31, 2021 to be affected by the COVID-19 pandemic. The College has seen reductions in student enrollment for the fall 2020 semester resulting from the governmental mandates to control the spread of the virus. On March 27, 2020, the Coronavirus Aid, Relief and Economic Security ("CARES") Act was signed into law, which among other things, created the Higher education Emergency Relief Fund ("HEERF"). The College applied for HEERF funds to provide emergency grants to help students and their families facing additional expenses related to the disruption of regular campus operations, as well as to help cover College expenses related to the disruption of campus operations due to COVID-19. During the fiscal year ended August 31, 2020, $716,449 was disbursed to qualifying students and recorded as revenue within government grants and contracts on the accompanying 2020 statement of activities. Furthermore, during the year ended August 31, 2020, $744,129 was used to reimburse the College for refunds made to students for housing and meal plans during the spring 2020 semester. Of this amount, the College satisfied conditions allowing revenue recognition for $716,449, and this amount was recorded as revenue within government grants and contracts on the accompanying 2020 statement of activities. Family Relationship Part VI, Section A. Governing Body and Management, Line 2 Board members Alex Fox and Graham Fox have a family relationship. Board Review of Form 990 Part VI, Section B. Policies, Line 11B Wagner College's 990 is prepared internally by the College's Finance & Business Office. Wagner then sends a draft of the return to an independent tax group at Grant Thornton LLP for review. The 990 is then brought to the Audit Committee for discussion, and lastly is provided to the Board of Trustees during a Board meeting for review before the 990 can be filed. |
| Conflict of Interest Policy | Part VI, Section B. Policies, Line 12C Wagner College has a conflict of interest policy in place, and consistently monitors and enforces compliance with such policy. Each year, conflict of interest statements are sent out to all members of the Board of Trustees, who then must disclose any transactions with interested parties. If there are any such transactions, the College would ensure that the transaction is arms-length. To date, there have been no non-arms length relationships noted. |
| Document Retention and Destruction Policy | Part VI, Section B. Policies, Line 14 Wagner College has a document retention and destruction policy in place that is followed by many offices on campus; however, the policy has not been put in front of the Board of Trustees for approval as of yet. |
| Compensation Review | Part VI, Section B. Policies, Line 15A & 15B WAGNER COLLEGE'S EXECUTIVE COMMITTEE, WHICH IS COMPRISED OF INDEPENDENT MEMBERS OF THE BOARD OF TRUSTEES, DETERMINES THE COMPENSATION OF THE COLLEGE'S PRESIDENT, AND REVIEWS AND APPROVES THE COMPENSATION OF ALL SENIOR OFFICERS. BOTH THE EXECUTIVE COMMITTEE AND THE BOARD MUST REVIEW AND APPROVE COMPENSATION. COMPENSATION IS DETERMINED THROUGH REVIEW OF THE FORM 990 OF OTHER COMPARABLE AND LIKE-SIZE ORGANIZATIONS. THE EXECUTIVE COMMITTEE ALSO REFERS TO COMPARABLES AND SALARY SURVEYS, mainly cUPA, ON AN ANNUAL BASIS TO DETERMINE THE REASONABLENESS OF PROPOSED COMPENSATION AMOUNTS. ANY COMPENSATION DETERMINATIONS OF THE EXECUTIVE COMMITTEE ARE RECORDED CONTEMPORANEOUSLY IN THE MINUTES OF THE COMMITTEE. |
| Public Disclosure | Part VI, Section C. Disclosure, Line 19 Wagner College makes its financial statements AND ITS FORM 990 available to the public upon request. The College also provides a link to the annual report on the College website (www.wagner.edu), which includes the balance sheet and other financial information. |
| Reconciliation of Net Assets | Part XI, Line 9 THE BALANCE of $44,527 REPRESENTS TOTAL EXPENSES RELATED TO THE GOLF CLASSIC FUNDRAISING EVENT FOR THE FISCAL YEAR. |