2020-04-08T07:48:35-05:00 2019-05-31 861065772 DELOITTE TAX LLP 111 MONUMENT CIRCLE STE 4200 INDIANAPOLIS IN 462045108 990 2018-06-01 251120678 ROBERT MORRIS UNIVERSITY ROBE 4123975263 6001 UNIVERSITY BLVD REVERE CENTER MOON TOWNSHIP PA 151081189 CHRISTOPHER B HOWARD PRESIDENT 4123975263 2020-04-08 1 JEFFREY FRANK P00287234 3174648600 96.29.140.217 2020-04-08 07:05:29 ED P D6D028B83EC7BAE48696A0FE418AC7215527A94E 2C59C898B01A5536C6860A783B87E8228741E747 2018 2020-09-23 17:36:50Z CHRISTOPHER B HOWARD 6001 UNIVERSITY BLVD REVERE CENTER MOON TOWNSHIP PA 151081189 185224028 0 X WWW.RMU.EDU X 1921 PA EDUCATIONAL INSTITUTION 35 31 1914 35 5237017 0 13430713 16105647 166686290 165781872 1306713 2064620 109703 6076 181533419 183958215 43933386 45969949 0 0 73521577 73121178 0 0 6552375 56774020 56992396 174228983 176083523 7304436 7874692 275366727 279069321 140021359 137526274 135345368 141543047 X OUR MISSION AT ROBERT MORRIS UNIVERSITY IS TO BE THE GATEWAY TO ENGAGED, PRODUCTIVE, AND SUCCESSFUL CAREERS AND LIVES. 0 0 45497387 0 80959816 INSTRUCTION EXPENSES-DIRECT COSTS OF ALL ACTIVITIES THAT ARE PART OF THE UNIVERSITY'S INSTRUCTION PROGRAMS FROM ACADEMIC DEPARTMENTS. 45969949 45969949 45969949 SCHOLARSHIPS AND FELLOWSHIPS 20163823 0 32575723 STUDENT SERVICES-INCLUDE EXPENSES FOR THE OFFICES OF FINANCIAL AID, ENROLLMENT MANAGEMENT, REGISTRAR, ATHLETICS AND THOSE ACTIVITIES WHOSE PRIMARY PURPOSE IS TO CONTRIBUTE TO THE STUDENT'S EMOTIONAL AND PHYSICAL WELL BEING. 54511760 0 1102820 AUXILIARY ENTERPRISES: RESIDENCE HALLS, DINING HALLS, RECREATIONAL 54511760 0 1102820 166142919 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 1 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 1 1 0 1 1 1 0 0 0 0 1 1 0 0 0 1 411 0 1914 1 1 1 0 0 0 0 1 1 0 0 1 0 0 0 X 35 31 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CO KY MA MD MI NH OH OK OR PA SC WA X MELISSA MICCO 4123975263 6001 UNIVERSITY BLVD MOON TOWNSHIP PA 15108 RICHARD HARSHMAN CHAIR 5.00 0.00 X 0 0 0 CARRIE COGHILL VICE CHAIR 2.00 0.00 X 0 0 0 RICHARD ARCHER TRUSTEE 2.00 0.00 X 0 0 0 LEROY BALL TRUSTEE 2.00 0.00 X 0 0 0 HARRY BEHLING TRUSTEE 2.00 0.00 X 0 0 0 JAMES BOUCHARD TRUSTEE 2.00 0.00 X 0 0 0 JEFFREY BROADHURST TRUSTEE 2.00 0.00 X 0 0 0 CHRISTINE BRYANT TRUSTEE 2.00 0.00 X 0 0 0 GARY CLAUS TRUSTEE 2.00 0.00 X 0 0 0 KEVIN COLBERT TRUSTEE 2.00 0.00 X 0 0 0 DEBORAH CUNNINGHAM TRUSTEE 2.00 0.00 X 0 0 0 GERALD DELON TRUSTEE (FROM 3/8/19) 0.00 0.00 X 0 0 0 MARGARET DICUCCIO TRUSTEE 2.00 0.00 X 0 0 0 CLARENCE DOZIER TRUSTEE 2.00 0.00 X 0 0 0 WELLING FRUEHAUF EMERITUS TRUSTEE 0.00 0.00 X 0 0 0 VICTOR GREGOVITS TRUSTEE 2.00 0.00 X 0 0 0 CHARLES HOMAN TRUSTEE 2.00 0.00 X 0 0 0 THOMAS HUNLEY TRUSTEE 2.00 0.00 X 0 0 0 KATIE JACOBS TRUSTEE (FROM 12/10/18) 2.00 0.00 X 0 0 0 STEPHEN KLEMASH TRUSTEE 2.00 0.00 X 0 0 0 DAVID LANCIA TRUSTEE 2.00 0.00 X 0 0 0 MARGARET LARKINS-PETTIGREW TRUSTEE 2.00 0.00 X 0 0 0 KAREN LARRIMER TRUSTEE 2.00 0.00 X 0 0 0 DAVID MALONE TRUSTEE 2.00 0.00 X 0 0 0 BARBARA MCNEES EMERITUS TRUSTEE 0.00 0.00 X 0 0 0 NORMAN MITRY TRUSTEE 2.00 0.00 X 0 0 0 FRANK MOLINERO EMERITUS TRUSTEE 0.00 0.00 X 0 0 0 GERD MUELLER EMERITUS TRUSTEE 0.00 0.00 X 0 0 0 MORGAN O'BRIEN TRUSTEE 2.00 0.00 X 0 0 0 KOLIA O'CONNER TRUSTEE 2.00 0.00 X 0 0 0 MARK PALLONE TRUSTEE (FROM 3/8/19) 2.00 0.00 X 0 0 0 MARK POPOVICH TRUSTEE 2.00 0.00 X 0 0 0 NICK PRATER EMERITUS TRUSTEE 0.00 0.00 X 0 0 0 ROBERT ROGERS EMERITUS TRUSTEE 0.00 0.00 X 0 0 0 PATRICIA ROONEY EMERITUS TRUSTEE 0.00 0.00 X 0 0 0 JAMES RUDOLPH EMERITUS TRUSTEE 0.00 0.00 X 0 0 0 ROBIN SANDERS TRUSTEE 2.00 0.00 X 0 0 0 THERESA SCHEETZ EMERITUS TRUSTEE 0.00 0.00 X 0 0 0 STEVEN SCHOTT TRUSTEE (FROM 5/30/19) 0.00 0.00 X 0 0 0 MICHAEL SMITH TRUSTEE 2.00 0.00 X 0 0 0 GARY SOKULSKI TRUSTEE (THRU 10/1/18) 2.00 0.00 X 0 0 0 GREGORY SPENCER TRUSTEE (THRU 5/11/19) 2.00 0.00 X 0 0 0 THOMAS STERLING TRUSTEE 2.00 0.00 X 0 0 0 STEPHEN VAN OSS TRUSTEE 2.00 0.00 X 0 0 0 JOHN VIEHMAN EMERITUS TRUSTEE 0.00 0.00 X 0 0 0 JOHN WALDRON TRUSTEE 2.00 0.00 X 0 0 0 CHERYL WALKER TRUSTEE (FROM 12/10/18) 2.00 0.00 X 0 0 0 CHRISTOPHER B HOWARD PRESIDENT 50.00 0.00 X 493773 0 168753 DAVID L JAMISON PROVOST, SR VP (THRU 1/31/19) 50.00 0.00 X 326969 0 41805 JAY T CARSON SR VP INSTL ADV (THRU 3/22/19) 50.00 0.00 X 316089 0 63623 RENEE T CAVALOVITCH VP LEGAL AND GENERAL COUNSEL 50.00 0.00 X 281954 0 34771 JEFFREY A LISTWAK SR VP BUS. AFF., TREAS 50.00 0.00 X 276194 0 61852 MELISSA A MICCO CHIEF ACCTG OFF, ASST TREAS 50.00 0.00 X 162379 0 18077 DERYA A JACOBS SR VP CORP RES, STRAT INIT 50.00 0.00 X 296881 0 36464 WENDY C BECKEMEYER VP ENROLLMENT 50.00 0.00 X 246817 0 45907 CRAIG S COLEMAN ATHLETIC DIR. (THRU 12/7/18) 50.00 0.00 X 243414 0 6093 JOHN MICHALENKO VP STUDENT LIFE 50.00 0.00 X 234884 0 17175 MICHELLE PATRICK DEAN, SBUS 50.00 0.00 X 234542 0 35389 ELLEN G WIECKOWSKI VP, IT & HR 50.00 0.00 X 230588 0 41129 PERRY F ROOFNER VP FOR FACILITIES 50.00 0.00 X 229180 0 41299 MARY ANN RAFOTH INTERIM PROVOST 50.00 0.00 X 201592 0 35744 MARIA V KALEVITCH DEAN, ENG, MATH & SCIENCE 50.00 0.00 X 188851 0 39794 DAVID R MAJKA VP, PLANNING & ADMIN 50.00 0.00 X 185955 0 13568 ANDREW S TOOLE HEAD BASKETBALL COACH (MEN) 40.00 0.00 X 400341 0 44460 GEORGE W SEMICH INTERIM DEAN, SNEHS 40.00 0.00 X 221702 0 26736 LOIS D BRYAN SR ASSOC DEAN, SBUS 40.00 0.00 X 218057 0 27899 PEGGY M OUTON EXECUTIVE DIRECTOR 40.00 0.00 X 209073 0 36335 CHARLES J BUSCAGLIA HEAD BASKETBALL COACH (WOMEN) 40.00 0.00 X 206061 0 30676 DAN W KIENER FORMER OFFICER (THRU 5/31/18) 50.00 0.00 X 195997 0 22463 5601293 0 890012 184 1 1 0 CAMBRIDGE PITTSBURGH SERIES PO BOX 1388 ROSS CA 94957 SPEAKER RECRUITMENT 524950 OXFORD DEVELOPMENT CO ONE OXFORD CENTRE PITTSBURGH PA 15219 REAL ESTATE DEVELOPER 397749 AEG MANGEMENT PITTSBURGH LLC 1001 5TH AVE PITTSBURGH PA 15219 MANAGEMENT SERVICES 392371 ROLTA ADVIZEX TECHNOLOGIES LLC 6480 ROCKSIDE WOODS BLVD INDEPENDENCE OH 44131 INFORMATION TECHNOLOGY ADVISORS 201284 DELOITTE & TOUCHE LLP PO BOX 844736 DALLAS TX 752844736 ACCOUNTING SERVICES 201208 9 61185 5220199 10824263 55723 16105647 TUITION AND FEES 611710 133661859 133661859 AUXILIARY ENTERPRISES 611710 23373669 23373669 ISLAND SPORTS CENTER 713940 4928967 4928967 OTHER REVENUES 611710 2512828 2512828 PARKING REVENUE 611710 449436 449436 855113 547063 308050 165781872 2462476 2462476 831193 1094922 134127 -263729 -134127 -397856 -397856 42840 61185 36764 6076 6076 183958215 160544855 5237017 2070696 X 43400 43400 45926549 45926549 4637999 3036313 1084919 516767 52018617 48190047 1950698 1877872 3597071 3380167 11511 205393 8695165 8170846 27825 496494 4172326 3920735 13351 238240 354110 332757 1133 20220 207274 194776 663 11835 63836 63836 19397028 18227387 62071 1107570 1119124 1051641 3581 63902 2621891 2463791 8390 149710 4332370 4071128 13864 247378 3285201 3087103 10513 187585 3861713 3628852 12357 220504 3495573 3284790 11186 199597 11387724 10701044 36441 650239 1025248 963425 3281 58542 RESTRUTURING CHARGES 1571939 1456244 58948 56747 OTHER 1405145 1320415 4496 80234 BAD DEBT 1204120 1131512 3853 68755 NON CAP EQUIPMENT 1122545 1054856 3592 64097 537555 505141 1720 30694 176083523 166142919 3388229 6552375 370933 1147639 36746560 27356908 6214981 6417317 2917152 4772524 242409 358766 146114 59351 233855 268603 1654433 1375847 346846865 154403724 167362058 192443141 32354512 32328815 4182753 4289901 22940967 8250509 275366727 279069321 23809631 22864212 10908182 13275725 67845697 66451073 36032225 33490072 1425624 1445192 140021359 137526274 X 105229531 107110257 18738741 21413963 11377096 13018827 135345368 141543047 275366727 279069321 7874692 -1677013 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 63836 63836 176083523 176147359 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 61181 63795 60509 63836 249321 250000 250000 250000 250000 1000000 1500000 PART II-B, LINE 1: IN THE 2018-19 FISCAL YEAR, ROBERT MORRIS UNIVERSITY (RMU) WORKED WITH CONSULTANTS AT BUCHANAN, INGERSOLL AND ROONEY (BIR) AND WELLINGTON STRATEGIES TO DEVELOP STRATEGIES TO SECURE LOCAL AND STATE GOVERNMENT FUNDING FOR UNIVERSITY PROJECTS. BIR ALSO REACHED OUT TO LEGISLATORS ON BEHALF OF THE UNIVERSITY TO ADVOCATE FOR UNIVERSITY PROJECTS. RMU COLLABORATED WITH BIR IN PURSUIT OF THE FOLLOWING FUNDING STREAMS: THE ALLEGHENY COUNTY COMMUNITY INFRASTRUCTURE AND TOURISM FUND, THE ALLEGHENY COUNTY GAMING AND ECONOMIC DEVELOPMENT FUND, PENNSYLVANIA DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT AND PENNSYLVANIA DEPARTMENT OF TRANSPORTATION MULTIMODAL FUNDING, THE PENNSYLVANIA REDEVELOPMENT ASSISTANCE CAPITAL PROGRAM, AND THE GREENWAYS, RAILS, TRAILS PROGRAM. 36294763 1912843 -88341 1135353 36983912 33434352 1690276 2465831 1295696 36294763 30128476 566468 4061793 1322385 33434352 32177114 726510 -1636679 1138469 30128476 32025538 356842 875437 1080703 32177114 0.42200 0.57800 0.00000 0 0 5403855 5403855 233349521 77572334 155777187 31816135 17699388 14116747 74711448 59132002 15579446 1565906 1565906 192443141 FEDERAL GOVERNMENT ADVANCES FOR STUDENT LOANS 1066388 AMOUNTS HELD IN CUSTODY FOR OTHERS 351602 AUTO LOAN 26465 OTHER LIABILITY 737 1445192 X 136311254 -1677013 -1677013 137988267 45969948 45969948 183958215 130113575 0 130113575 45969949 45969949 176083524 PART X, LINE 2: THE UNIVERSITY ADOPTED GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PROVIDES CRITERIA FOR THE RECOGNITION AND MEASUREMENT OF CERTAIN TAX POSITIONS. THIS GUIDANCE REQUIRES THAT AN UNCERTAIN TAX POSITION SHOULD BE RECOGNIZED ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE POSITION IS SUSTAINABLE BASED ON ITS TECHNICAL MERITS. RECOGNIZABLE TAX POSITIONS SHOULD THEN BE MEASURED TO DETERMINE THE AMOUNT OF BENEFIT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE UNIVERSITY FILES U.S. FEDERAL, STATE, AND LOCAL INFORMATION RETURNS AND NO RETURNS ARE CURRENTLY UNDER EXAMINATION. THE STATUTE OF LIMITATIONS ON THE UNIVERSITY'S U.S. FEDERAL TAX RETURNS REMAINS OPEN FOR THE YEARS ENDED MAY 31, 2016, THROUGH THE PRESENT. THE UNIVERSITY CONTINUES TO EVALUATE ITS TAX POSITIONS PURSUANT TO THE PRINCIPLES OF SUCH GUIDANCE AND HAS DETERMINED THAT THERE IS NO MATERIAL EFFECT ON THE UNIVERSITY'S FINANCIAL STATEMENTS. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE UNIVERSITY'S FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS ALLOWANCES 45,969,949. ROUNDING -1. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS ALLOWANCES 45,969,949. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 A STATEMENT CONCERNING THE UNIVERSITY'S NON-DISCRIMINATORY POLICY IS INCLUDED IN ALL ADVERTISING SCHEDULE E, PART I, LINE 6 THE UNIVERSITY RECEIVES FINANCIAL AID FROM VARIOUS FEDERAL AND STATE AGENCIES. THE UNIVERSITY OPERATES UNDER A NONDISCRIMINATORY POLICY, AND DISTRIBUTES FINANCIAL AID IN ACCORDANCE WITH SUCH POLICY. EUROPE (INCLUDING ICELAND AND GREENLAND) PROGRAM SERVICES STUDY ABROAD PROGRAMS, 93 PARTICIPANTS 643789 SOUTH AMERICA PROGRAM SERVICES STUDY ABROAD PROGRAMS, 20 PARTICIPANTS 110210 SUB-SAHARAN AFRICA PROGRAM SERVICES STUDY ABROAD PROGRAMS, 13 PARTICIPANTS 100330 EAST ASIA AND THE PACIFIC PROGRAM SERVICES STUDY ABROAD PROGRAMS, 7 PARTICIPANTS 48961 0 0 0 0 0 0 903290 0 903290 1 0 1 1 1 0 PART I, LINE 3: THE UNIVERSITY DOES NOT ISSUE GRANTS OUTSIDE THE US, BUT IT DOES INCUR EXPENSES FOR STUDENTS STUDYING ABROAD. STUDENTS PAY THEIR REGULAR RMU TUITION, AND THE UNIVERSITY IN TURN PAYS THEIR TUITION TO THE FOREIGN INSTITUTION THAT THEY WILL BE ATTENDING. THOSE EXPENSES ARE TRACKED IN THE STUDY ABROAD OFFICE AND IN THE GENERAL LEDGER. HOCKEY GOLF OUTING 31570 19135 12435 8716 COLONIAL GOLF OUTING 72455 42050 30405 178 10000 17178 692 104025 61185 42840 178 18716 17178 692 36764 6076 1 NEED 332 FIFTH AVENUE PITTSBURGH PA 15222 256070821 501(C)(3) 43400 FINANCIAL AID TO MINORITY STUDENTS 1 0 INTERNAL 3250 45042549 EXTERNAL 339 863756 PART I, LINE 2: GRANTS (FEDERAL/STATE) PASSED THROUGH TO STUDENTS ARE MONITORED USING OUR INTERNAL APPLICATION (POWERFAIDS), THE STATE (PHEAA) AND FEDERAL (COD-COMMON ORIGINATION AND DISBURSEMENT) ELECTRONIC SYSTEMS. A VALIDATION OF RECORDS AMONG ALL THREE SYSTEMS IS CONDUCTED PERIODICALLY THROUGHOUT THE ACADEMIC YEAR AND FOR SEMESTER END RECONCILIATIONS. THOSE SYSTEMS VERIFY THE CRITERIA FOR THE GRANTS HAVE BEEN MET AND THE DOLLAR AMOUNTS RECEIVED HAVE BEEN DISTRIBUTED APPROPRIATELY. X X X X X 1 1 X X X X X 1 1 0 0 0 0 0 1 0 CHRISTOPHER B HOWARD PRESIDENT 450259 0 0 0 43514 0 13407 0 155346 0 662526 0 0 0 DAVID L JAMISON PROVOST, SR VP (THRU 1/31/19) 292170 0 32401 0 2398 0 25850 0 15955 0 368774 0 0 0 JAY T CARSON SR VP INSTL ADV (THRU 3/22/19) 116740 0 31648 0 167701 0 25850 0 37773 0 379712 0 0 0 RENEE T CAVALOVITCH VP LEGAL AND GENERAL COUNSEL 263179 0 18175 0 600 0 25153 0 9618 0 316725 0 0 0 JEFFREY A LISTWAK SR VP BUS. AFF., TREAS 257750 0 17846 0 598 0 25006 0 36846 0 338046 0 0 0 MELISSA A MICCO CHIEF ACCTG OFF, ASST TREAS 155115 0 7264 0 0 0 14881 0 3196 0 180456 0 0 0 DERYA A JACOBS SR VP CORP RES, STRAT INIT 276495 0 19177 0 1209 0 14394 0 22070 0 333345 0 0 0 WENDY C BECKEMEYER VP ENROLLMENT 229781 0 16520 0 516 0 22298 0 23609 0 292724 0 0 0 CRAIG S COLEMAN ATHLETIC DIR. (THRU 12/7/18) 183124 0 12413 0 47877 0 0 0 6093 0 249507 0 0 0 JOHN MICHALENKO VP STUDENT LIFE 218338 0 15215 0 1331 0 17035 0 140 0 252059 0 0 0 MICHELLE PATRICK DEAN, SBUS 233759 0 0 0 783 0 12150 0 23239 0 269931 0 0 0 ELLEN G WIECKOWSKI VP, IT & HR 213662 0 15556 0 1370 0 17417 0 23712 0 271717 0 0 0 PERRY F ROOFNER VP FOR FACILITIES 211714 0 15215 0 2251 0 20537 0 20762 0 270479 0 0 0 MARY ANN RAFOTH INTERIM PROVOST 200365 0 0 0 1227 0 17582 0 18162 0 237336 0 0 0 MARIA V KALEVITCH DEAN, ENG, MATH & SCIENCE 188092 0 0 0 759 0 16932 0 22862 0 228645 0 0 0 DAVID R MAJKA VP, PLANNING & ADMIN 172072 0 11993 0 1890 0 13428 0 140 0 199523 0 0 0 ANDREW S TOOLE HEAD BASKETBALL COACH (MEN) 386507 0 5000 0 8834 0 15406 0 29054 0 444801 0 0 0 GEORGE W SEMICH INTERIM DEAN, SNEHS 221226 0 0 0 476 0 10774 0 15962 0 248438 0 0 0 LOIS D BRYAN SR ASSOC DEAN, SBUS 216689 0 0 0 1368 0 17344 0 10555 0 245956 0 0 0 PEGGY M OUTON EXECUTIVE DIRECTOR 196436 0 9458 0 3179 0 18636 0 17699 0 245408 0 0 0 CHARLES J BUSCAGLIA HEAD BASKETBALL COACH (WOMEN) 150167 0 50000 0 5894 0 14100 0 16576 0 236737 0 0 0 DAN W KIENER FORMER OFFICER (THRU 5/31/18) 156505 0 37676 0 1816 0 14772 0 7691 0 218460 0 0 0 PART I, LINE 1A THE UNIVERSITY PRESIDENT IS REQUIRED TO LIVE IN A UNIVERSITY-OWNED HOUSE IN CLOSE PROXIMITY TO CAMPUS. THE UNIVERSITY PRESIDENT, SENIOR VP OF INSTITUTIONAL ADVANCEMENT, SENIOR VP OF BUSINESS AFFAIRS AND VP OF DEVELOPMENT HAVE SOCIAL CLUB AND/OR COUNTRY CLUB MEMBERSHIPS FOR ENTERTAINMENT OF BUSINESS PARTNERS, DONORS, AND POTENTIAL DONORS. THE UNIVERSITY PAYS THE MEMBERSHIP DUES ON BEHALF OF THESE EMPLOYEES. THERE ARE ALSO OCCASIONAL BOARD RETREATS WHERE SPOUSES OF TRUSTEES AND EXECUTIVE MANAGEMENT ARE INVITED TO PARTICIPATE IN SELECT BUSINESS/SOCIAL FUNCTIONS. PART I, LINES 4A-B ELIGIBLE EMPLOYEES PARTICIPATE IN VARIOUS NONQUALIFIED DEFERRED COMPENSATION PLANS UNDER CODE SECTION 457(F). THE EXACT PURPOSE OF EACH PLAN VARIES. NO SUPPLEMENTAL NONQUALIFIED PLAN PAYMENTS WERE MADE DURING THE YEAR TO ANY PERSONS LISTED ON PART VII. IN ADDITION, THE ORGANIZATION HAS CONTINUED A SPLIT DOLLAR LIFE INSURANCE ARRANGEMENT WITH ITS PRESIDENT. THE ORGANIZATION MADE $116,357 IN PREMIUM PAYMENTS DURING THE YEAR UNDER THE ARRANGEMENT. SEVERANCE PAYMENTS WERE MADE DURING THE YEAR TO THE FOLLOWING LISTED PERSONS IN PART VII: CRAIG S. COLEMAN $47,947 VOLUNTARY SEPARATION PAYMENTS WERE MADE DURING THE YEAR TO THE FOLLOWING LISTED PERSONS IN PART VII: JAY T. CARSON $162,226 PART I, LINE 7 CERTAIN EMPLOYEES HAVE ANNUAL EXECUTIVE HOLDBACK AGREEMENTS WHEREBY A PERCENTAGE OF COMPENSATION IS WITHHELD AND PAID OUT CONTINGENT UPON SUCCESSFUL PERFORMANCE AFTER THE END OF THE FISCAL YEAR. A MOON INDUSTRIAL DEVELOPMENT AUTHORITY 251398575 000000000 2003-08-29 9100000 CAMPUS BUILDING CONSTRUCTION 0 0 0 B MCCANDLESS INDUSTRIAL DEVELOPMENT AUTHORITY 251349346 000000000 2005-04-22 10000000 CAMPUS BUILDING CONSTRUCTION 0 0 0 C ALLEGHENY CO HIGHER EDUCATION BUILDING AUTH 251425398 01728RGP8 2010-06-17 15831559 CAMPUS BUILDING CONSTRUCTION 0 0 0 D WILKINS AREA INDUSTRIAL DEVELOPMENT AUTHORITY 251410750 000000000 2011-12-29 6500000 CAMPUS BUILDING CONSTRUCTION 0 0 0 A 4747216 9100000 132717 8967283 2004 0 0 1 1 B 4076210 10000000 107900 9892100 2006 0 0 1 1 C 2175000 15834352 1143074 271597 14459317 2011 0 0 1 1 D 541912 6500000 79724 6420275 2012 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 D 0 0 1 1 0 0.00920 0.00920 0 0 0 A 0 0 1 0 1 0 0 0 0 B 0 0 1 0 0 0 0 0 0 C 0 0 0 1 0 0 0 0 0 D 0 0 1 0 1 0 0 0 0 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: ALLEGHENY CO HIGHER EDUCATION BUILDING AUTH DATE THE REBATE COMPUTATION WAS PERFORMED: 06/01/2015 PART IV, LINE 6, 11/1/2016 ISSUE: THIS QUESTION IS BEING ANSWERED WITHOUT REGARD TO A YIELD-RESTRICTED ADVANCE REFUNDING ESCROW FINANCED WITH PROCEEDS OF THE BONDS DIFFERENCES BETWEEN THE ISSUE PRICE (PART I) AND TOTAL PROCEEDS (PART II, LINE 3) ARE DUE TO INVESTMENT EARNINGS. A WILKINS AREA INDUSTRIAL DEVELOPMENT AUTHORITY 251410750 000000000 2012-01-04 8500000 CAMPUS BUILDING CONSTRUCTION 0 0 0 B MCCANDLESS INDUSTRIAL DEVELOPMENT AUTHORITY 251125048 000000000 2013-05-01 3876000 REFUND BONDS ISSUED ON 5/1/2000 0 0 0 C MOON INDUSTRIAL DEVELOPMENT AUTHORITY 251398575 000000000 2016-05-17 7510000 REFUND BONDS ISSUED ON 4/5/2006 0 0 0 D ALLEGHENY CO HIGHER EDUCATION BUILDING AUTH 251425398 01728RMJ5 2016-11-01 21532399 REFUND BONDS ISSUED ON 8/19/2008 0 0 0 A 706587 8500000 88186 8411814 2012 0 0 1 1 B 1331665 3876000 76000 3800000 1 0 1 1 C 2028588 7510000 98740 7411260 1 0 1 1 D 535000 21532399 1462720 333600 2029 19788370 0 1 1 1 A 0 0 1 1 0 0.01200 0.01200 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 D 0 0 0 0 0 0 0 A 0 0 1 0 1 0 0 0 0 B 0 0 1 0 1 0 0 0 0 C 0 1 0 0 0 0 0 0 0 D 0 1 0 0 0 0 0 0 0 A 1 B 1 C 1 D 1 A ALLEGHENY CO HIGHER EDUCATION BUILDING AUTH 251425398 01728RMT3 2017-09-26 29782175 CAMPUS BUILDING CONSTRUCTION 0 0 0 A 30063049 2329683 2055236 530518 25109027 38585 2019 0 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 1 0 0 0 0 0 0 0 A 1 C HOWARD PRESIDENT SPLIT DOLLAR LIFE INSURANCE ARANGEMENT X 358766 358766 0 1 1 358766 TRUSTEE DEPENDENTS 32810 TUITION SEE PART V SEE PART V 9004545 SEE PART V 0 SEE PART V SEE PART V 96008 SEE PART V 0 SEE PART V SEE PART V 82179 SEE PART V 0 SEE PART V SEE PART V 70327 SEE PART V 0 SCHEDULE L, PART II, LOANS TO AND FROM INTERESTED PERSONS: (A) NAME OF PERSON: CHRISTOPHER B. HOWARD(B) RELATIONSHIP WITH ORGANIZATION: PRESIDENT(C) PURPOSE OF LOAN: SPLIT DOLLAR LIFE INSURANCE ARRANGEMENT(D) LOAN TO OR FROM ORGANIZATION? = FROM(E) ORIGINAL PRINCIPAL AMOUNT $ 358,766. (F) BALANCE DUE $ 358,766.(G) LOAN IN DEFAULT? = NO(H) APPROVED BY BOARD OR COMMITTEE? = YES(I) WRITTEN AGREEMENT? = YES SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF INTERESTED PERSON: PARKHURST DINING SERVICES, INC.(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: JEFFREY BROADHURST, TRUSTEE, IS PART OWNER AND AN OFFICER OF PARKHURST DINING SERVICES, INC. WHICH PROVIDES THE CAMPUS FOOD/MEAL PLAN AND RELATED SERVICES.(C) AMOUNT OF TRANSACTION: $9,004,545(D) DESCRIPTION OF TRANSACTION: FOOD SERVICE(E) SHARING OF ORGANIZATION REVENUES? = NO SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF INTERESTED PERSON: JULIANNE MICHALENKO(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: JULIANNE MICHALENKO IS A FAMILY MEMBER OF JOHN MICHALENKO, KEY EMPLOYEE.(C) AMOUNT OF TRANSACTION: $96,008(D) DESCRIPTION OF TRANSACTION: EMPLOYMENT(E) SHARING OF ORGANIZATION REVENUES? = NO SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF INTERESTED PERSON: LAUREN MORELLI(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: LAUREN MORELLI IS A FAMILY MEMBER OF DAVID LANCIA, TRUSTEE.(C) AMOUNT OF TRANSACTION: $82,179(D) DESCRIPTION OF TRANSACTION: EMPLOYMENT(E) SHARING OF ORGANIZATION REVENUES? = NO SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF INTERESTED PERSON: MATTHEW O'BRIEN(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: MATTHEW O'BRIEN IS A FAMILY MEMBER OF MORGAN O'BRIEN, TRUSTEE.(C) AMOUNT OF TRANSACTION: $70,327(D) DESCRIPTION OF TRANSACTION: EMPLOYMENT(E) SHARING OF ORGANIZATION REVENUES? = NO X 620 46209 HIGH/LOW METHOD X SET OF CABINETS 1 6387 FMV X ICE MACHINE 1 1827 FMV X GIFT CARDS 3 1300 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM IS COMPLETED BY THE ACCOUNTING STAFF/CHIEF ACCOUNTING OFFICER AND CONTROLLER'S GROUP AND IS REVIEWED IN DETAIL BY BOTH THE CHIEF ACCOUNTING OFFICER AND THE SENIOR VP OF FINANCE. ANOTHER INTERNAL REVIEW IS CONDUCTED BY THE GENERAL COUNSEL, SENIOR VP AND THE PRESIDENT OF THE UNIVERSITY. THE RETURN IS THEN REVIEWED AND APPROVED BY THE AUDIT AND RISK COMMITTEE OF THE BOARD WITH A COPY PROVIDED TO THE FULL BOARD OF TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEE CONFLICT OF INTEREST- OFFICERS AND KEY EMPLOYEES ARE IDENTIFIED ANNUALLY SHORTLY AFTER EACH CALENDAR YEAR END WHEN W-2 WAGE AMOUNTS ARE CALCULATED AND KEY EMPLOYEES CAN BE IDENTIFIED. EACH OFFICER AND KEY EMPLOYEE IS CONTACTED INDIVIDUALLY REFERENCING THE OFFICER AND KEY EMPLOYEE CONFLICT OF INTEREST PORTION OF THE POLICY OF ETHICAL PRACTICES. A COPY OF THE OFFICER AND KEY EMPLOYEE CONFLICT OF INTEREST FORM IS SENT TO THAT GROUP WITH A REQUEST TO COMPLETE AND SEND RESPONSES TO THE CHIEF ACCOUNTING OFFICER. SHE AND THE DIRECTOR OF INTERNAL AUDIT REVIEW AND EVALUATE THE RESPONSES. EXCEPTIONS ARE DISCLOSED TO THE EXECUTIVE COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 ALL SALARY INCREASES AND COMPENSATION PAYMENTS MUST HAVE TWO LEVELS OF APPROVAL. IF TWO LEVELS OF APPROVAL ARE NOT AVAILABLE INTERNALLY, THE COMPENSATION COMMITTEE MEETS ANNUALLY (OR MORE FREQUENTLY IF NEEDED FOR NEW EMPLOYEES OR OUT OF CYCLE AMENDMENTS TO EXISTING ARRANGEMENTS) TO APPROVE IN ADVANCE OF ANY PAYMENTS. THE COMMITTEE WILL ONLY HAVE MEMBERS WITHOUT A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENTS BEING DISCUSSED. THE COMMITTEE CONSIDERS DUTIES AND EXTERNAL BENCHMARK DATA TO CONSIDER WAGES AND BENEFITS, INCLUDING NON-STANDARD FRINGES, AND WILL CONTEMPORANEOUSLY DOCUMENT IN WRITING HOW ITS DECISIONS WERE REACHED (INCLUDING DATE, TERMS, DATA USED, MEMBERS OF COMMITTEE PRESENT AND VOTING, AND THE RECUSAL OF ANY MEMBERS DUE TO A CONFLICT AND NATURE OF THE CONFLICT). FORM 990, PART VI, SECTION C, LINE 19 OUR FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G FOOD SERVICE: PROGRAM SERVICE EXPENSES 6,988,332. MANAGEMENT AND GENERAL EXPENSES 23,798. FUNDRAISING EXPENSES 424,640. TOTAL EXPENSES 7,436,770. SERVICE CONTRACTS: PROGRAM SERVICE EXPENSES 4,282,095. MANAGEMENT AND GENERAL EXPENSES 14,582. FUNDRAISING EXPENSES 260,198. TOTAL EXPENSES 4,556,875. CONSULTING: PROGRAM SERVICE EXPENSES 3,106,217. MANAGEMENT AND GENERAL EXPENSES 10,578. FUNDRAISING EXPENSES 188,746. TOTAL EXPENSES 3,305,541. REPAIRS & MAINTENANCE: PROGRAM SERVICE EXPENSES 1,211,591. MANAGEMENT AND GENERAL EXPENSES 4,126. FUNDRAISING EXPENSES 73,621. TOTAL EXPENSES 1,289,338. PRINT & MATERIALS: PROGRAM SERVICE EXPENSES 535,350. MANAGEMENT AND GENERAL EXPENSES 1,823. FUNDRAISING EXPENSES 32,530. TOTAL EXPENSES 569,703. RECRUITING: PROGRAM SERVICE EXPENSES 528,235. MANAGEMENT AND GENERAL EXPENSES 1,799. FUNDRAISING EXPENSES 32,098. TOTAL EXPENSES 562,132. OCCUPANCY: PROGRAM SERVICE EXPENSES 508,119. MANAGEMENT AND GENERAL EXPENSES 1,730. FUNDRAISING EXPENSES 30,875. TOTAL EXPENSES 540,724. OFFICIALS & SCOREKEEPERS: PROGRAM SERVICE EXPENSES 496,364. MANAGEMENT AND GENERAL EXPENSES 1,690. FUNDRAISING EXPENSES 30,161. TOTAL EXPENSES 528,215. OTHER BUSINESS EXPENSES: PROGRAM SERVICE EXPENSES 571,084. MANAGEMENT AND GENERAL EXPENSES 1,945. FUNDRAISING EXPENSES 34,701. TOTAL EXPENSES 607,730. RMC COLONIAL CORPORATION 6001 UNIVERSITY BLVD MOON TOWNSHIP PA 15108 251499278 INACTIVE PA 501(C)(3) LINE 10: 509(A)(2) ROBERT MORRIS UNIVERSITY 0 ROBERT MORRIS COLLEGE PITTSBURGH FOLK FESTIVAL 6001 UNIVERSITY BLVD MOON TOWNSHIP PA 15108 251645377 INACTIVE PA 501(C)(3) LINE 10: 509(A)(2) ROBERT MORRIS UNIVERSITY 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0