2019-03-28T11:25:17-05:00 2018-05-31 861065772 DELOITTE TAX LLP 111 MONUMENT CIRCLE STE 4200 INDIANAPOLIS IN 462045108 990 2017-06-01 251120678 ROBERT MORRIS UNIVERSITY ROBE 4123975263 6001 UNIVERSITY BLVD REVERE CENTER MOON TOWNSHIP PA 151081189 CHRISTOPHER B HOWARD PRESIDENT 4123975263 2019-03-28 1 JEFFREY FRANK P00287234 3174648600 167.219.88.222 2019-03-28 11:23:30 ED P AB8BD5A88D4BA927D2DA994192B6818756100B67 5D794220C68C161820A811785299AFD302F4C684 2017 2019-02-21 02:37:17Z CHRISTOPHER B HOWARD 6001 UNIVERSITY BLVD REVERE CENTER MOON TOWNSHIP PA 151081189 182492938 0 X WWW.RMU.EDU X 1921 PA EDUCATIONAL INSTITUTION 32 29 2012 34 5085448 0 7486688 13430713 166448170 166686290 1307866 1306713 97887 109703 175340611 181533419 41914728 43933386 0 0 70502439 73521577 0 0 6408817 55148507 56774020 167565674 174228983 7774937 7304436 231608978 275366727 104641435 140021359 126967543 135345368 X OUR MISSION AT ROBERT MORRIS UNIVERSITY IS TO BE THE GATEWAY TO ENGAGED, PRODUCTIVE, AND SUCCESSFUL CAREERS AND LIVES. 0 0 42310528 0 84020109 INSTRUCTION EXPENSES-DIRECT COSTS OF ALL ACTIVITIES THAT ARE PART OF THE UNIVERSITY'S INSTRUCTION PROGRAMS FROM ACADEMIC DEPARTMENTS. 43933386 43933386 43933386 SCHOLARSHIPS AND FELLOWSHIPS 23603876 0 32706422 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. 54071287 0 940925 AUXILIARY ENTERPRISES: RESIDENCE HALLS, DINING HALLS, RECREATIONAL 54071287 0 940925 163919077 1 1 0 1 0 0 0 0 0 1 1 0 0 1 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 0 0 0 0 0 1 1 0 0 0 1 395 0 2012 1 1 1 0 0 0 0 1 1 0 0 1 0 X 32 29 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA AK WA CO KY MD MA MI NH OH OK OR SC 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 STEPHEN KLEMASH 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 (FROM 12/15/17) 2.00 0.00 X 0 0 0 JAMES BOUCHARD TRUSTEE (FROM 6/1/17) 2.00 0.00 X 0 0 0 JEFFREY BROADHURST TRUSTEE 2.00 0.00 X 0 0 0 CHRISTINE BRYANT TRUSTEE (FROM 5/31/18) 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 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 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 RALPH MARTIN TRUSTEE (THRU 9/27/17) 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 ANNE NEMER DHANDA TRUSTEE (THRU 4/30/18) 2.00 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 POPOVICH TRUSTEE (FROM 3/2/18) 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 MICHAEL SMITH TRUSTEE 2.00 0.00 X 0 0 0 GARY SOKULSKI TRUSTEE 2.00 0.00 X 0 0 0 GREGORY SPENCER TRUSTEE 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 CHRISTOPHER B HOWARD PRESIDENT 50.00 0.00 X 467760 0 164535 DAVID L JAMISON PROVOST, SR. VP ACADEMICS 50.00 0.00 X 329841 0 43347 DAN W KIENER SR VP BUSINESS AFFAIRS 50.00 0.00 X 379390 0 53362 JAY T CARSON SR. VP INSTITUTIONAL ADV 50.00 0.00 X 320171 0 62301 RENEE T CAVALOVITCH VP AND GENERAL COUNSEL 50.00 0.00 X 277664 0 20616 JEFFREY A LISTWAK VP FINANCIAL OPS AND TREASURER 50.00 0.00 X 266656 0 47968 DERYA A JACOBS VP AND SR VICE PROVOST 50.00 0.00 X 294262 0 35867 WENDY C BECKEMEYER VP ENROLLMENT 50.00 0.00 X 247956 0 44610 PERRY F ROOFNER VP FOR FACILITIES 50.00 0.00 X 230955 0 40949 JOHN MICHALENKO VP STUDENT LIFE 50.00 0.00 X 231310 0 28584 ELLEN G WIECKOWSKI VP, IT & HR 50.00 0.00 X 236115 0 27143 MICHELLE PATRICK DEAN, SBUS 50.00 0.00 X 227842 0 35942 VALERIE M HOWARD DEAN, SCHOOL OF SNHS 50.00 0.00 X 210771 0 19011 LAWRENCE A TOMEI VICE PROVOST, (THRU 8/1/17) 50.00 0.00 X 195316 0 32622 MARY ANN RAFOTH DEAN EDU AND SOC SCI 50.00 0.00 X 189794 0 36503 CRAIG S COLEMAN ATHLETIC DIRECTOR 50.00 0.00 X 191100 0 6878 MARIA V KALEVITCH DEAN, ENG, MATH & SCIENCE 50.00 0.00 X 186909 0 39370 DAVID R MAJKA VP, PLANNING & ADMIN 50.00 0.00 X 185783 0 13220 ANDREW S TOOLE HEAD BASKETBALL COACH 40.00 0.00 X 389176 0 43992 YASMIN PUROHIT PROFESSOR OF HR MGMT 40.00 0.00 X 199722 0 21385 LOIS D BRYAN SR ASSOC DEAN, SBUS 40.00 0.00 X 209758 0 26935 VEMELA VENKATA SIVA ASSOC DEAN, SBUS 40.00 0.00 X 201527 0 30060 PEGGY M OUTON EXECUTIVE DIRECTOR 40.00 0.00 X 206653 0 37763 5876431 0 912963 180 0 1 0 CAMBRIDGE PITTSBURGH SERIES PO BOX 1388 ROSS CA 94957 SPEAKER RECRUITMENT 497583 STEEL CITY HOCKEY REFEREES 206 BARBARA DRIVE MCKEES ROCKS PA 15136 HOCKEY REFEREES 237776 DELOITTE & TOUCHE LLP PO BOX 844736 DALLAS TX 752844736 ACCOUNTING SERVICES 234631 SIMPLEX GRINNELL DEPT CH 10320 PALANTINE IL 600550320 FIRE PROTECTION 209082 LITTLER MENDELSON PC PO BOX 45547 SAN FRANCISCO CA 941450547 LEGAL SERVICES 176889 7 3979354 9451359 8686 13430713 TUITION AND FEES 611710 134610453 134610453 AUXILIARY ENTERPRISES 611710 23323629 23323629 ISLAND SPORTS CENTER 713940 4831337 4831337 OTHER REVENUES 611710 2548632 2548632 PARKING REVENUE 611710 485005 485005 887234 633123 254111 166686290 1553865 1553865 658270 568763 336659 89507 -336659 -247152 -247152 163800 54097 109703 109703 181533419 161600842 5085448 1416416 X 43400 43400 43889986 43889986 4902673 3243118 1258026 401529 52007109 47758128 2303915 1945066 3598402 3385377 13674 199351 9038642 8503554 34347 500741 3974751 3739446 15104 220201 177377 166876 674 9827 224437 211150 853 12434 60509 60509 20401869 19194078 77527 1130264 1081926 1017876 4111 59939 2973310 2797290 11299 164721 4213569 3964125 16012 233432 3169086 2981476 12043 175567 4046453 3806903 15377 224173 3664458 3447522 13925 203011 10865941 10222677 41291 601973 974529 916837 3703 53989 OTHER 1974377 1857494 7503 109380 BAD DEBT 1253567 1179355 4764 69448 NON CAP EQUIPMENT 1157865 1089319 4400 64146 DUES/SUBSCRIPTIONS 534747 503090 2032 29625 174228983 163919077 3901089 6408817 313407 370933 24895678 36746560 2558169 6214981 6462383 2917152 242409 223865 146114 238017 233855 1686524 1654433 311166358 143804300 155664703 167362058 29884981 32354512 3740874 4182753 5940377 22940967 231608978 275366727 18848580 23809631 6119437 10908182 39900821 67845697 38103674 36032225 1668923 1425624 104641435 140021359 X 100138364 105229531 15998174 18738741 10831005 11377096 126967543 135345368 231608978 275366727 X 7304436 1073389 0 X 0 1 X 1 1 1 X 60509 60509 174228983 174289492 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 104241 61181 63795 60509 289726 250000 250000 250000 250000 1000000 1500000 0 PART II-B, LINE 1: IN THE 2017-18 FISCAL YEAR, ROBERT MORRIS UNIVERSITY (RMU) WORKED WITH CONSULTANTS AT BUCHANAN, INGERSOLL AND ROONEY (BIR) 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. 33434352 1690276 2465831 1295696 36294763 30128476 566468 4061793 1322385 33434352 32177114 726510 -1636679 1138469 30128476 32025538 356842 875437 1080703 32177114 28594244 872830 3556724 998260 32025538 0.44000 0.31000 0.25000 0 0 5403855 5403855 189320616 71933082 117387534 30665856 16514457 14151399 68307227 55356761 12950466 17468804 17468804 167362058 PERKINS LOANS PAYABLE 692773 DEBT SERVICE RESERVE & PROJECT FUNDS 19642142 EVENTS CENTER SPONSORSHIPS 550625 OTHER MISC AR 512882 DEBT ISSUE COSTS 1542545 22940967 FEDERAL GOVERNMENT ADVANCES FOR STUDENT LOANS 1066388 DEPOSITS HELD IN CUSTODY FOR OTHERS 359236 1425624 X 138673422 1073389 1073389 137600033 43933386 43933386 181533419 130295597 0 130295597 43933386 43933386 174228983 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, 2015, 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 43,933,386. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS ALLOWANCES 43,933,386. 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. CENTRAL AMERICA & THE CARIBBEAN PROGRAM SERVICES STUDY ABROAD PROGRAMS, 50 PARTICIPANTS 138463 EUROPE (INCLUDING ICELAND AND GREENLAND) PROGRAM SERVICES STUDY ABROAD PROGRAMS, 50 PARTICIPANTS 330644 EAST ASIA AND THE PACIFIC PROGRAM SERVICES STUDY ABROAD PROGRAMS, 23 PARTICIPANTS 161706 0 0 0 0 0 0 630813 0 630813 1 0 0 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. WALTON GOLF OUTING 16360 16360 2441 240 ALUMNI GOLF OUTING 110710 110710 8772 16490 10120 479 1 36730 36730 15555 163800 163800 11213 32045 10360 479 54097 109703 1 NEED 332 FIFTH AVENUE PITTSBURGH PA 15222 256070821 501(C)(3) 43400 0 FINANCIAL AID TO MINORITY STUDENTS 1 0 INTERNAL 3316 43478814 EXTERNAL 341 680158 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 GRANS HAVE BEEN MET AND THE DOLLAR AMOUNTS RECEIVED HAVE BEEN DISTRIBUTED APPROPRIATELY. X X X X X 1 1 X X X X X X 0 1 0 0 0 0 0 1 0 CHRISTOPHER B HOWARD PRESIDENT 438756 0 0 0 29004 0 12892 0 151643 0 632295 0 0 0 DAVID L JAMISON PROVOST, SR. VP ACADEMICS 280395 0 47186 0 2260 0 25380 0 17967 0 373188 0 0 0 DAN W KIENER SR VP BUSINESS AFFAIRS 320284 0 54868 0 4238 0 25380 0 27982 0 432752 0 0 0 JAY T CARSON SR. VP INSTITUTIONAL ADV 268693 0 46089 0 5389 0 25380 0 36921 0 382472 0 0 0 RENEE T CAVALOVITCH VP AND GENERAL COUNSEL 250665 0 26439 0 560 0 12679 0 7937 0 298280 0 0 0 JEFFREY A LISTWAK VP FINANCIAL OPS AND TREASURER 240308 0 25990 0 358 0 23432 0 24536 0 314624 0 0 0 DERYA A JACOBS VP AND SR VICE PROVOST 265183 0 27928 0 1151 0 14394 0 21473 0 330129 0 0 0 WENDY C BECKEMEYER VP ENROLLMENT 223398 0 24058 0 500 0 21691 0 22919 0 292566 0 0 0 PERRY F ROOFNER VP FOR FACILITIES 206426 0 22158 0 2371 0 19978 0 20971 0 271904 0 0 0 JOHN MICHALENKO VP STUDENT LIFE 208311 0 22158 0 841 0 16594 0 11990 0 259894 0 0 0 ELLEN G WIECKOWSKI VP, IT & HR 212131 0 22655 0 1329 0 16966 0 10177 0 263258 0 0 0 MICHELLE PATRICK DEAN, SBUS 227074 0 0 0 768 0 11883 0 24059 0 263784 0 0 0 VALERIE M HOWARD DEAN, SCHOOL OF SNHS 199687 0 0 0 11084 0 18791 0 220 0 229782 0 0 0 LAWRENCE A TOMEI VICE PROVOST, (THRU 8/1/17) 181534 0 12935 0 847 0 14478 0 18144 0 227938 0 0 0 MARY ANN RAFOTH DEAN EDU AND SOC SCI 188643 0 0 0 1151 0 16700 0 19803 0 226297 0 0 0 CRAIG S COLEMAN ATHLETIC DIRECTOR 172042 0 18077 0 981 0 0 0 6878 0 197978 0 0 0 MARIA V KALEVITCH DEAN, ENG, MATH & SCIENCE 186208 0 0 0 701 0 17452 0 21918 0 226279 0 0 0 DAVID R MAJKA VP, PLANNING & ADMIN 167381 0 17466 0 936 0 13080 0 140 0 199003 0 0 0 ANDREW S TOOLE HEAD BASKETBALL COACH 382438 0 0 0 6738 0 18125 0 25867 0 433168 0 0 0 YASMIN PUROHIT PROFESSOR OF HR MGMT 186454 0 12470 0 798 0 12302 0 9083 0 221107 0 0 0 LOIS D BRYAN SR ASSOC DEAN, SBUS 208459 0 0 0 1299 0 16654 0 10281 0 236693 0 0 0 VEMELA VENKATA SIVA ASSOC DEAN, SBUS 200549 0 0 0 978 0 9195 0 20865 0 231587 0 0 0 PEGGY M OUTON EXECUTIVE DIRECTOR 190581 0 13774 0 2298 0 18211 0 19552 0 244416 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, LINE 4B 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 ENTERED INTO A SPLIT DOLLAR LIFE INSURANCE ARRANGEMENT WITH ITS PRESIDENT. THE ORGANIZATION MADE $242,409 IN PREMIUM PAYMENTS DURING THE YEAR UNDER THE ARRANGEMENT. 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 4375592 9100000 132717 8967283 2004 0 0 1 1 B 3670328 10000000 107900 9892100 2006 0 0 1 1 C 1855000 15834352 1120195 271597 14459317 2011 0 0 1 1 D 317195 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 0.00000 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 241425398 01728RMJ5 2016-11-01 21532399 REFUND BONDS ISSUED ON 8/19/2008 0 0 0 A 420468 8500000 88186 8411814 2012 0 0 1 1 B 1331665 3876000 76000 3800000 1 0 1 1 C 1335249 7510000 98740 7411260 1 0 1 1 D 510000 21532399 1433325 18005384 333600 2029 2000353 0 1 1 1 A 0 0 1 1 0 0.01200 0.00000 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 0.00000 0.00000 0.00000 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 241425398 01728RMT3 2017-09-26 29782175 CAMPUS BUILDING CONSTRUCTION 0 0 0 A 29925283 2282804 1365383 530518 9740841 16005737 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 INSRUANCE ARRANGEMENT X 242409 242409 0 1 1 242409 TRUSTEE DEPENDENTS 28835 TUITION SEE PART V SEE PART V 8827309 SEE PART V 0 SEE PART V SEE PART V 82770 SEE PART V 0 SEE PART V SEE PART V 64752 SEE PART V 0 SEE PART V SEE PART V 57580 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 $ 242,409. (F) BALANCE DUE $ 242,409.(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: $8,827,309(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: $82,770(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: $64,752(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 0'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: $57,580(D) DESCRIPTION OF TRANSACTION: EMPLOYMENT(E) SHARING OF ORGANIZATION REVENUES? = NO FORM 990, PART VI, SECTION A, LINE 4 THE RMU BOARD ADOPTED BYLAW AMENDMENTS ON MAY 31, 2018, WHICH WERE DESIGNED TO BRING THE BYLAWS IN LINE WITH CURRENT BEST PRACTICES AND TO PROVIDE OPTIMUM FLEXIBILITY TO THE BOARD IN A RAPIDLY CHANGING ENVIRONMENT. THE MATERIAL CHANGES INCLUDED: (1) LIMITING THE NUMBER OF STANDING COMMITTEES REQUIRED BY THE BYLAWS, WITH OTHER COMMITTEES TO BE ESTABLISHED BY BOARD RESOLUTION FROM TIME TO TIME AND (2) REMOVING THE STIPULATION THAT ONLY A SITTING VICE CHAIR MAY BE ELECTED AS CHAIR ELECT. FORM 990, PART VI, SECTION B, LINE 11B THE FORM IS COMPLETED BY THE ACCOUNTING STAFF/CONTROLLERS GROUP AND IS REVIEWED IN DETAIL BY BOTH THE DIRECTOR OF FINANCE AND CONTROLLER AND THE CHIEF ACCOUNTING AND FINANCIAL PLANNING OFFICER AND ASSISTANT TREASURER. ANOTHER INTERNAL REVIEW IS CONDUCTED BY THE SR. VP FOR BUSINESS AFFAIRS AND TREASURER, THE GENERAL COUNSEL, 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- OFFICER 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 DIRECTOR OF FINANCE AND CONTROLLER. HE 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 CONSULTING: PROGRAM SERVICE EXPENSES 2,653,697. MANAGEMENT AND GENERAL EXPENSES 10,719. FUNDRAISING EXPENSES 156,266. TOTAL EXPENSES 2,820,682. FOOD SERVICE: PROGRAM SERVICE EXPENSES 6,918,799. MANAGEMENT AND GENERAL EXPENSES 27,946. FUNDRAISING EXPENSES 407,421. TOTAL EXPENSES 7,354,166. OFFICIALS: PROGRAM SERVICE EXPENSES 480,261. MANAGEMENT AND GENERAL EXPENSES 1,940. FUNDRAISING EXPENSES 28,281. TOTAL EXPENSES 510,482. R&M: PROGRAM SERVICE EXPENSES 1,475,307. MANAGEMENT AND GENERAL EXPENSES 5,959. FUNDRAISING EXPENSES 86,875. TOTAL EXPENSES 1,568,141. PRINT & MATERIALS: PROGRAM SERVICE EXPENSES 665,165. MANAGEMENT AND GENERAL EXPENSES 2,687. FUNDRAISING EXPENSES 39,169. TOTAL EXPENSES 707,021. SERVICE CONTRACTS: PROGRAM SERVICE EXPENSES 5,472,270. MANAGEMENT AND GENERAL EXPENSES 22,103. FUNDRAISING EXPENSES 322,240. TOTAL EXPENSES 5,816,613. RECRUITING: PROGRAM SERVICE EXPENSES 532,098. MANAGEMENT AND GENERAL EXPENSES 2,149. FUNDRAISING EXPENSES 31,333. TOTAL EXPENSES 565,580. OTHER BUSINESS EXP: PROGRAM SERVICE EXPENSES 996,481. MANAGEMENT AND GENERAL EXPENSES 4,024. FUNDRAISING EXPENSES 58,679. TOTAL EXPENSES 1,059,184. 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