2018-05-14T15:47:14-05:00 2017-06-30 KPMG LLP 60 South Street Boston MA 02111 990 2016-07-01 042105769 EMMANUEL COLLEGE % SISTER ANNE M DONOVAN SND EMMA 6177359822 400 THE FENWAY BOSTON MA 02115 SISTER ANNE M DONOVAN SND TREASURER 6177359822 2018-05-14 true JACOB K JOHNSON P01763226 6179881000 2018-05-14 2016 2022-09-23 18:48:47Z SR ANNE M DONOVAN SND 400 THE FENWAY BOSTON MA 02115 140488527 false 0928 X WWW.EMMANUEL.EDU X 1919 MA EMMANUEL COLLEGE IS A COED, RESIDENTIAL CATHOLIC LIBERAL ARTS AND SCIENCES COLLEGE WITH OVER 2,190 UNDERGRADUATE AND GRADUATE STUDENTS. 26 24 1683 140 302806 -1216991 4456529 3727463 84359972 89083413 -6469607 5588761 -1059054 2213749 81287840 100613386 29823443 33567917 0 0 30898161 31055292 0 138975 1494191 31273049 32285227 91994653 97047411 -10706813 3565975 423266975 437085971 312678652 317241818 110588323 119844153 X TO EDUCATE STUDENTS IN A DYNAMIC LEARNING COMMUNITY ROOTED IN THE LIBERAL ARTS AND SCIENCES AND SHAPED BY STRONG ETHICAL VALUES, A COMMITMENT TO SOCIAL JUSTICE AND SERVICE, THE CATHOLIC INTELLECTUAL TRADITION AND THE GLOBAL MISSION OF THE SISTERS OF NOTRE DAME DE NAMUR. false false 50982731 33567917 70207894 INSTRUCTIONAL EXPENSES FOR OVER 2,190 STUDENTS INCLUDING SCHOLARSHIPS, FULL-TIME AND PART TIME FACULTY SALARIES AND BENEFITS, LAB SUPPLIES, EDUCATIONAL REFERENCE MATERIALS, SPEAKERS AND STUDENT EMPLOYMENT. 17301851 ACADEMIC SUPPORT AND STUDENT SERVICES FOR OVER 2,190 STUDENTS INCLUDING EXPENSES FOR ACADEMIC ADVISING, ACADEMIC RESOURCE CENTER, DISABILITY SERVICES, INTERNSHIPS AND CAREER SERVICES, STUDENT ACTIVITIES, STUDENT CLUBS, COUNSELING, HEALTH SERVICES, CAMPUS MINISTRY, ATHLETICS AND OPERATION OF THE COLLEGE'S LIBRARY CONTAINING OVER 161,000 TITLES IN THE ELECTRONIC, CIRCULATING AND REFERENCE COLLECTIONS; MORE THAN 2,000 ACTIVE JOURNAL SUBSCRIPTIONS IN PRINTING AND 61 ONLINE DATABASE RESOURCES. 13958911 18875519 HOUSING AND MEAL SERVICES FOR OVER 1,300 STUDENTS LIVING IN FIVE ON-CAMPUS AND THREE OFF-CAMPUS RESIDENCE HALLS INCLUDING OPERATING COSTS FOR A CAFETERIA AND CAFE, AND LEASED DORMITORY SPACE. 82243493 true true false true false false false true false true true false false true true true true false true false true false false true false false false true true true true false false false false false false false false false false true false false false false false false false false true 71 0 true 1683 true true true false false false false false false false false false X 26 24 false false false false false false false true true false false true true true true true true false false false MA X X SISTER ANNE M DONOVAN SND 6177359822 400 THE FENWAY BOSTON MA 021155725 SISTER JANET EISNER SND PRESIDENT 40.0 0.0 X X 0 0 9623 SISTER ANNE MARY DONOVAN SND VP OF FINANCE/TREASURER (CFO) 40.0 0.0 X X 0 0 9174 THOMAS J HYNES JR VICE CHAIR 1.0 0.0 X X 0 0 0 CHRISTOPHER BORGES TRUSTEE 1.0 0.0 X 0 0 0 JOHN F BURKE TRUSTEE 1.0 0.0 X 0 0 0 SISTER MARIA DELANEY SND TRUSTEE 1.0 0.0 X 0 0 0 JOHN DRAGOON TRUSTEE 1.0 0.0 X 0 0 0 JAMES L ELCOCK TRUSTEE 1.0 0.0 X 0 0 0 DR ELAINE EL-KHAWAS TRUSTEE 1.0 0.0 X 0 0 0 SISTER MARY M FARREN SND TRUSTEE 1.0 0.0 X 0 0 0 SISTER KATHLEEN GALLIVAN SND TRUSTEE 1.0 0.0 X 0 0 0 DR SHEILAH SHAW HORTON TRUSTEE 1.0 0.0 X 0 0 0 MEGHAN SHANNAHAN HOVSEPIAN TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM F KENNEDY JR TRUSTEE 1.0 0.0 X 0 0 0 DR NANCY KLENIEWSKI TRUSTEE 1.0 0.0 X 0 0 0 JOHN H MACKINNON TRUSTEE 1.0 0.0 X 0 0 0 LESLIE F MCCAFFERTY TRUSTEE 1.0 0.0 X 0 0 0 MARGARET L MCKENNA CHAIR 1.0 0.0 X X 0 0 0 KEITH METTERS TRUSTEE 1.0 0.0 X 0 0 0 ROBERT F MUSE TRUSTEE 1.0 0.0 X 0 0 0 ALEXANDRA OLIVER-DAVILA TRUSTEE 1.0 0.0 X 0 0 0 DONNA RAPACCIOLI TRUSTEE 1.0 0.0 X 0 0 0 MARY JO SKAYHAN ROGERS TRUSTEE 1.0 0.0 X 0 0 0 M ANDREA RYAN TRUSTEE 1.0 0.0 X 0 0 0 ELEANOR MULVANEY SEAMANS TRUSTEE 1.0 0.0 X 0 0 0 RICHARD SYRON TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM LEONARD VP OF ACADEMIC AFFAIRS 40.0 0.0 X 199884 0 20910 SANDRA ROBBINS DEAN OF ENROLLMENT 40.0 0.0 X 187257 0 27088 PATRICIA RISSMEYER VP OF STUDENT AFFAIRS 40.0 0.0 X 194439 0 21594 PATRICIA TOWER ASSOCIATE TREASURER 40.0 0.0 X 169763 0 14987 MICHELLE ERICKSON EXECUTIVE ASST. TO PRESIDENT 40.0 0.0 X 160270 0 18516 911613 0 121892 40 false true false HARVARD MAINTENANCE LLC 59 MAIDEN LANE NEW YORK NY 10038 CLEANING SERVICES 1278581 ELKUS-MANFREDI ARCHITECTS LTD 25 DRYDOCK AVENUE BOSTON MA 02210 ARCHITECTUAL SERVICE 833873 SISTERS OF NOTRE DAME 351 BROADWAY EVERETT MA 02149 TEACHING & ADMIN 710093 ROYALL COMPANY C/O EAB Global PO BOX 603519 CHARLOTTE NC 282603519 MARKETING CONSULTANT 600864 MCPHAIL ASSOCIATES INC 2269 Massachusetts Ave CAMBRIDGE MA 02140 ENGINEERING CONSLTNT 210920 12 576551 3150912 92887 3727463 TUITION AND FEES 611710 70207894 70207894 AUXILIARY OPERATIONS 611710 17825667 17825667 SUMMER PROGRAMS 611710 1049852 1049852 89083413 2985536 302806 2682730 0 0 1422279 1422279 0 1422279 1422279 42478366 39875141 2603225 2603225 2603225 0 0 0 0 0 0 0 0 0 STAFF & STUDENT PARKING 900099 281129 281129 VENDING COMMISSIONS 900099 77072 77072 OTHER COST RECOVERIES 900099 144715 144715 288554 288554 791470 100613386 89083413 302806 7499704 156350 156350 33411567 33411567 0 0 18797 18797 0 24200006 18151011 5284985 764010 1718929 1288268 376435 54226 3513915 2633537 769527 110851 1603645 1201867 351189 50589 1387240 382893 1004347 194786 194786 155000 155000 506 506 138975 138975 551231 551231 0 339403 291768 47635 1833725 1211838 474003 147884 1012827 817257 195570 0 6130056 6099158 30898 389758 342425 47333 0 67807 63044 4457 306 3064567 3064567 0 6692693 6692693 423786 411644 12142 CATERING & FOOD COSTS 5299543 5192310 46103 61130 MAINTENANCE & REPAIRS 2476228 2401743 55155 19330 PROGRAMS 710740 444767 231762 34211 LIBRARY BOOKS 514116 514116 1041215 535237 440632 65346 97047411 82243493 13309727 1494191 0 0 1362282 920538 1203711 332089 640693 548711 0 0 0 0 0 0 0 0 2221666 645740 294152894 91614364 161296022 202538530 125652312 136562851 0 0 2443740 2477219 0 0 128446549 93060293 423266975 437085971 6955437 14701471 0 0 98147856 96778431 205306446 203517978 0 0 0 0 0 0 0 0 2268913 2243938 312678652 317241818 X 84840151 92264748 11767825 11759655 13980347 15819750 110588323 119844153 423266975 437085971 3565975 5689855 X false true X true true true X 5093373 2639412 3056709 4456529 3727463 18973486 0 0 5093373 2639412 3056709 4456529 3727463 18973486 1164333 17809153 3427447 3084883 3677482 3987929 4105009 18282750 0 511680 495293 526876 619102 791470 2944421 40200657 424254254 0.44301 0.45317 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 506 506 false false Lobbying Activities Part II-B, Line 1I The organization pays membership dues to associations which may engage in lobbying activities. 119492 X false 125652312 3683154 11278616 1038880 2461120 551231 136562851 97348222 31916458 9893 1088132 2161868 372261 125652312 96495556 421484 4252616 1065030 2437062 319342 97348222 72774482 11255680 14611234 1015288 869832 260720 96495556 64684513 1799748 7352038 834050 227767 72774482 0.80810 0.11510 0.07680 false false 14136633 14136633 239717341 57321694 182395647 6786304 4644468 2141836 33512616 29648202 3864414 202538530 DEPOSITS HELD W/ BOND TRUSTEE 93060293 93060293 0 ANNUITIES PAYABLE 40555 ADVANCES FROM DEPARTMENT OF ED 2203383 2243938 X 105752009 5689855 5689855 100062154 551232 551232 100613386 96496179 96496179 551232 551232 97047411 ART COLLECTIONS PART III, LINE 4 THE COLLEGES ART COLLECTION IS ON PUBLIC EXHIBITION IN HALLWAYS AND LOBBIES. ENDOWMENT FUNDS CONTRIBUTIONS PART V, LINE 4 THE COLLEGE'S ENDOWMENT CONSISTS OF 102 DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS. SPENDING FROM ENDOWMENTS IS DONOR RESTRICTED TO VARIOUS PURPOSES SUCH AS PROVIDING SCHOLARSHIPS AND FINANCIAL ASSISTANCE TO STUDENTS AND TO FUND PROFESSORSHIPS. THE SPENDING POLICY UTILIZES AN ANNUAL DISTRIBUTION PERCENTAGE APPROVED BY THE BOARD OF TRUSTEES AND IS DESIGNED TO PROVIDE A STABLE LEVEL OF FINANCIAL SUPPORT AND TO PRESERVE THE ENDOWMENT'S REAL VALUE. FIN 48 (ASC 740) FOOTNOTE - LIABILITY FOR UNCERTAIN TAX POSITIONS PART X, LINE 2 THE COLLEGE GENERALLY DOES NOT PROVIDE FOR INCOME TAXES SINCE IT IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ASC 740, INCOME TAXES, PERMITS AN ENTITY TO RECOGNIZE THE BENEFIT AND REQUIRES ACCRUAL OF AN UNCERTAIN TAX POSITION ONLY WHEN THE POSITION IS "MORE LIKELY THAN NOT" TO BE SUSTAINED IN THE EVENT OF EXAMINATION BY TAX AUTHORITIES. IN EVALUATING WHETHER A TAX POSITION HAS MET THE RECOGNITION THRESHOLD, THE COLLEGE MUST PRESUME THAT THE POSITION WILL BE EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. ASC 740 ALSO PROVIDES GUIDANCE ON THE RECOGNITION, MEASUREMENT AND CLASSIFICATION OF INCOME TAX UNCERTAINTIES, ALONG WITH ANY RELATED INTEREST OR PENALTIES. TAX POSITIONS DEEMED TO MEET THE "MORE LIKELY THAN NOT" THRESHOLD ARE RECORDED AS TAX EXPENSE IN THE CURRENT YEAR. THE COLLEGE HAS ANALYZED ALL OPEN TAX YEARS, DEFINED BY THE STATUTES OF LIMITATIONS, FOR ALL MAJOR JURISDICTIONS. OPEN TAX YEARS ARE THOSE THAT ARE OPEN FOR EXAM BY TAXING AUTHORITIES. MAJOR JURISDICTIONS FOR THE COLLEGE INCLUDE FEDERAL AND THE COMMONWEALTH OF MASSACHUSETTS. AS OF JUNE 30, 2017, OPEN FEDERAL AND MASSACHUSETTS TAX YEARS FOR THE COLLEGE INCLUDE TAX YEARS ENDED JUNE 30, 2014, THROUGH JUNE 30, 2016. THE COLLEGE HAS NO EXAMINATIONS IN PROGRESS. THE COLLEGE BELIEVES IT HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS. true true true true true true true false false false false false false false false true false true NONDISCRIMINATORY POLICY LINE 3 THE COLLEGE'S RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED ON THE COLLEGE'S WEBSITE AND IS INCLUDED IN ALL STUDENT ENROLLMENT MATERIALS. FINANCIAL AID OR ASSISTANCE LINE 6A THE COLLEGE RECEIVES FINANCIAL AID FROM THE U.S. DEPARTMENT OF EDUCATION - TITLE IV STUDENT FINANCIAL ASSISTANCE PROGRAMS. North America Investments 1429675 East Asia and the Pacific Investments 2460 Europe (Including Iceland and Greenland) Investments 7959905 9392040 9392040 false false false false false false X X X X X X true SARAH J CONSULTING SARAH JACKSON 20 CENTRAL AVE SUITE 504 LYNN MA 01901 FUNDRAISING CONSULTANT false 136950 BLACKBAUD INC PO BOX 930256 ATLANTA GA 31193 FUNDRAISING SYSTEMS SUP false 2025 138975 MA true CITY OF BOSTON PILOT PO BOX 9715 BOSTON MA 02114 112617163 75000 INNER CITY SCHOLARSHIP FUND 67 BATTERYMARCH STREET 6TH FLOOR BOSTON MA 02110 046001380 501(C)(3) 25000 FUND FOR PARKS & RECREATION 1010 MASS AVE 3RD FLOOR BOSTON MA 02118 222485502 11000 CRISTO REY BOSTON 100 SAVIN HILL AVE BOSTON MA 02125 562438542 501(C)(3) 8700 CATHOLIC CHARITIES 275 WEST BROADWAY BOSTON MA 02127 042534041 501(C)(3) 7500 5 INSTITUTIONAL SCHOLARSHIPS AND AID 1877 32793487 SEOG GRANTS 176 212880 GILBERT GRANTS 197 405200 MONITORING THE USE OF GRANTS IN THE U.S. PART I, LINE 2 ALL GRANTS OR OTHER ASSISTANCE TO DOMESTIC ORGANIZATIONS OR DOMESTIC GOVERNMENTS ARE AUTHORIZED AND INITIATED BY THE PRESIDENTS OFFICE WITH STRICT CONTROLS OVER THE SELECTION AND DISTRIBUTION OF THE FUNDS. ALL SUCH GRANTS WERE MADE TO 501(C)(3) ORGANIZATIONS OR DOMESTIC GOVERNMENTAL ENTITIES. FINANCIAL AID IS AWARDED TO STUDENTS IN THE FORM OF MERIT-BASED SCHOLARSHIPS, NEED-BASED GRANTS, WORK-STUDY AND STUDENT LOANS. ELIGIBILITY FOR FINANCIAL AID VARIES BASED ON THE CRITERIA OF EACH AWARD. MERIT SCHOLARSHIPS ARE AWARDED BASED ON ACADEMIC ACHIEVEMENT SUCH AS HIGH SCHOOL GRADE POINT AVERAGE, SAT OR ACT SCORE AND CLASS RANK, AND/OR EXTRA-CURRICULAR ACTIVITIES AND RECOMMENDATIONS. NEED-BASED GRANTS ARE OFFERED TO STUDENTS WHO COMPLETE A FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA) AND WHO, BASED ON THIS INFORMATION, MEET THE ELIGIBILITY REQUIREMENTS FOR THE NEED-BASED AID. ALL STUDENTS WHO ARE SELECTED FOR VERIFICATION BY THE CENTRAL PROCESSING SYSTEM (CPS) MUST ALSO SUBMIT VERIFICATION OF THE INFORMATION PROVIDED ON THE FAFSA. NEED-BASED GRANTS AND SCHOLARSHIPS INCLUDE THE FEDERAL PELL GRANT AND FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT (SEOG), STATE GRANTS AND SCHOLARSHIPS, AND EMMANUEL COLLEGE GRANT AID. IN ADDITION TO NEED-BASED GRANTS AND SCHOLARSHIPS, STUDENTS WHO APPLY FOR FINANCIAL AID AND DEMONSTRATE FINANCIAL NEED MAY ALSO RECEIVE FEDERAL WORK STUDY AND NEED-BASED FEDERAL AND STATE STUDENT LOANS. THE LOAN PROGRAMS OFFERED BY EMMANUEL COLLEGE ARE THE FEDERAL STAFFORD LOAN, THE FEDERAL PERKINS LOAN AND THE MASSACHUSETTS NO-INTEREST LOAN. PRIOR TO DISBURSING ANY FINANCIAL ASSISTANCE, STUDENT ELIGIBILITY FOR EACH GRANT, SCHOLARSHIP, WORK-PROGRAM OR STUDENT LOAN IS CERTIFIED. TO RECEIVE NEED-BASED FINANCIAL AID STUDENTS MUST APPLY FOR FINANCIAL AID EACH ACADEMIC YEAR. X true true X X X false false false false false false false false false WILLIAM LEONARD VP OF ACADEMIC AFFAIRS 198907 0 0 0 977 0 18150 0 2760 0 220794 0 0 0 SANDRA ROBBINS DEAN OF ENROLLMENT 185958 0 0 0 1299 0 17591 0 9497 0 214345 0 0 0 PATRICIA RISSMEYER VP OF STUDENT AFFAIRS 192727 0 0 0 1712 0 17696 0 3898 0 216033 0 0 0 PATRICIA TOWER ASSOCIATE TREASURER 168758 0 0 0 1005 0 14280 0 707 0 184750 0 0 0 MICHELLE ERICKSON EXECUTIVE ASST. TO PRESIDENT 158924 0 0 0 1346 0 14651 0 3865 0 178786 0 0 0 SUPPLEMENTAL INFORMATION PART I, LINE 1A THE COLLEGE PROVIDES OFF CAMPUS HOUSING TO CERTAIN SISTERS OF NOTRE DAME. THIS IS A NONTAXABLE BENEFIT AS IT IS PROVIDED AS A CONDITION OF EMPLOYMENT FOR THE CONVENIENCE OF THE COLLEGE AND IS IN CLOSE PROXIMITY TO THE CAMPUS. A MA DEVELOPMENT FINANCE AGENCY SERIES 2016A 043431814 57584XPZ8 2016-06-16 155914176 CONSTRUCTION/REFUND SERIES 2007 false false false A 0 0 156380610 0 1927871 0 1430805 0 0 20321871 75809974 56890089 false true false true A false false false false 0 false false false true A false true false false false false 0 false 0 false true A true BOND PROCEEDS PART II, LINE 3 THE DIFFERENCE BETWEEN THE ISSUE PRICE AND TOTAL PROCEEDS OF ISSUE IS INTEREST EARNED OF $466,434. X 92887 FMV false true false REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS COMPLETED BY THE FINANCE OFFICE OF THE COLLEGE. IT IS REVIEWED AND APPROVED BY SENIOR MANAGEMENT AND KPMG, INDEPENDENT TAX CONSULTANT. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE FULL BOARD OF TRUSTEES PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C THE COLLEGE'S CONFLICT OF INTEREST POLICY IS ANNUALLY DISTRIBUTED TO OFFICERS, TRUSTEES, AND KEY EMPLOYEES WHO MUST READ THE POLICY, SIGN ACKNOWLEDGEMENT OF RECEIPT AND DISCLOSE ANY CONFLICTS OF INTEREST. EMPLOYEES RETURN THIS ACKNOWLEDGEMENT TO THE OFFICE OF HUMAN RESOURCES; TRUSTEES RETURN THIS ACKNOWLEDGEMENT TO THE PRESIDENT'S OFFICE FOR REVIEW. ANY CONFLICTS OF INTEREST ARE REPORTED TO THE EXECUTIVE VICE PRESIDENT TO DETERMINE IF DISCLOSURE IS REQUIRED ON THE FORM 990 AND SCHEDULE L. COMPENSATION POLICY FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT OF THE COLLEGE, IN CONSULTATION WITH THE CHAIR OF THE BOARD OF TRUSTEES, REVIEWS COMPENSATION OF SENIOR MANAGEMENT, OFFICERS AND KEY EMPLOYEES. EXECUTIVE COMPENSATION AT EMMANUEL COLLEGE IS ESTABLISHED BY IDENTIFYING INDEPENDENT MARKET COMPARABILITY INFORMATION BASED ON STUDENT ENROLLMENT, OPERATING BUDGET, CARNEGIE CLASSIFICATION, AND GEOGRAPHIC REGIONS. DATA IS COLLECTED ON SALARY, VARIABLE PAY, TOTAL COMPENSATION, SUPPLEMENTAL RETIREMENT PLANS, AND VARIOUS BENEFITS. SOURCES OF INFORMATION INCLUDE INDEPENDENT SURVEYS CONDUCTED BY THIRD PARTY CONSULTANTS, INTERNAL AND EXTERNAL BENCHMARKING, WHITE PAPERS, ARTICLES, AND WEBINARS. FOR THE RECRUITMENT OF PROSPECTIVE EXECUTIVE POSITIONS, THE COLLEGE WORKS WITH SEVERAL INDEPENDENT PROFESSIONAL EXECUTIVE SEARCH FIRMS. THE COLLEGE AND THE SELECTED FIRM WORK TOGETHER TO OBTAIN COMPARATIVE MARKET DATA AND AVAILABLE SALARY SURVEY TO DETERMINE APPROPRIATE COMPENSATION. ALL DOCUMENTATION, INCLUDING APPROPRIATE APPROVALS, REGARDING COMPENSATION IS MAINTAINED IN THE EMPLOYEE'S PERSONNEL FILE. PUBLIC DISCLOSURE FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. THE COLLEGE'S FINANCIAL STATEMENTS AND FORM 990 ARE ALSO AVAILABLE ON THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE.