2015-04-14T07:13:30-05:00 2014-05-31 161131146 BONADIO & CO LLP 100 CORPORATE PARKWAY SUITE 200 AMHERST NY 14226 990 2013-06-01 160755807 NIAGARA UNIVERSITY NIAG 7162868348 PO BOX 2002 ALUMNI HALL NIAGARA UNIVERSITY NY 14109 MICHAEL JASZKA VICE PRESIDENT OF ADMINISTRATION 7162868348 2015-03-25 1 P01322027 7162506600 2013 2016-02-25 16:41:14Z MICHAEL JASZKA PO BOX 2002 ALUMNI HALL NIAGARA UNIVERSITY NY 14109 121397229 0 X WWW.NIAGARA.EDU X 1856 NY EDUCATE STUDENTS THROUGH THE CATHOLIC AND VINCENTIAN TRADITIONS. 22 21 2035 20 102362 -14138 7692860 7049824 103205784 107724267 1995117 1504468 670802 1086330 113564563 117364889 39544267 43111871 0 0 46624666 45879469 0 0 3005803 26406501 28324377 112575434 117315717 989129 49172 254636667 261902158 68029758 65551088 186606909 196351070 X NIAGARA UNIVERSITY EDUCATES ITS STUDENTS AND ENRICHES THEIR LIVES THROUGH PROGRAMS IN THE LIBERAL ARTS AND THROUGH CAREER PREPARATION, INFORMED BY THE CATHOLIC AND VINCENTIAN TRADITIONS. 0 0 70593419 43111871 88720337 INSTRUCTION PROVIDES ACADEMIC PROGRAMS FOR APPROXIMATELY 3,100 FULL AND PART-TIME UNDERGRADUATE STUDENTS AND APPROXIMATELY 900 FULL AND PART-TIME GRADUATE STUDENTS. 7389656 ACADEMIC SUPPORT PROVIDES SERVICES TO THE INSTRUCTION PROGRAMS IN THE FOLLOWING AREAS: LIBRARY, THEATRE, INFORMATION TECHNOLOGY, AND ACADEMIC DEANS. 18214955 18793190 AUXILIARY ENTERPRISES PROVIDE ROOM AND BOARD FACILITIES FOR RESIDENT STUDENTS, HEALTH SERVICES, AND INTERCOLLEGIATE ATHLETICS. 11400922 855283 STUDENT SERVICES INCLUDE ADMINISTRATION OF FINANCIAL AID PROGRAMS, ORIENTATION PROGRAMS, STUDENT COUNSELING, ADMISSIONS, AND RECORDS OFFICE. 11400922 855283 107598952 1 1 0 1 0 0 0 1 0 1 1 1 0 0 1 1 0 1 1 1 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 4161 0 1 2035 1 1 1 1 CA 0 0 0 1 1 0 0 0 0 X 22 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X DONALD E SMITH 7162868348 NIAGARA UNIVERSITY PO BOX 2002 NIAGARA UNIVERSITY NY 14109 JEFFREY HOLZSCHUH CHAIR 2.00 X X 0 0 0 REV MICHAEL J CARROLL CM VICE CHAIR 2.00 X X 0 0 0 MARGARET RANFT DAY SECRETARY 2.00 X X 0 0 0 REV JAMES MAHER CM PRESIDENT 40.00 X X 8333 0 14148 REV JOSEPH L LEVESQUE CM FORMER PRESIDENT 2.00 X X 0 0 0 CHRISTOPHER ROSS TRUSTEE 2.00 X 0 0 0 HON HUGH B SCOTT TRUSTEE 2.00 X 0 0 0 JOHN P RUMSCHIK TRUSTEE 2.00 X 0 0 0 LARRY MONTANI TRUSTEE 2.00 X 0 0 0 LYNN M BOORADY PHD TRUSTEE 2.00 X 0 0 0 PAMELA JACOBS-VOGT TRUSTEE 2.00 X 0 0 0 REV ELMER BAUER III CM TRUSTEE 2.00 X 0 0 0 REV PATRICK GRIFFIN CM TRUSTEE 2.00 X 0 0 0 ROBERT J ALEXANDER TRUSTEE 2.00 X 0 0 0 ROBERT J CASTELLANI TRUSTEE 2.00 X 0 0 0 SR NORA GATTO DC TRUSTEE 2.00 X 0 0 0 KEITH T MILLER PHD TRUSTEE 2.00 X 0 0 0 KENNETH M FRANASIAK TRUSTEE 2.00 X 0 0 0 MARSHA JOY SULLIVAN TRUSTEE 2.00 X 0 0 0 PAUL E O'LEARY JR TRUSTEE 2.00 X 0 0 0 CHARLES W CHIAMPOU TRUSTEE 2.00 X 0 0 0 ROBERT B ENGEL TRUSTEE 2.00 X 0 0 0 REV PATRICK FLANAGAN CM TRUSTEE 2.00 X 0 0 0 REV MICHAEL M NGUYEN CM TRUSTEE 2.00 X 0 0 0 BONNIE ROSE EXECUTIVE VP 40.00 X 177976 0 30621 MICHAEL S JASZKA VP OF ADMINISTRATION 40.00 X 175883 0 27734 KEVIN HEARN VP ENROLL MGTM AND STUDENT AFFAIRS 40.00 X 146848 0 25411 TIMOTHY DOWNS VP/ACADEMIC AFFAIRS 40.00 X 163497 0 21323 DAVID CRISTANTELLO VP/INSTITUTIONAL ADVANCEMENT 40.00 X 134330 0 10746 DANIEL TOMPKINS HIGHEST PAID EMPLOYEE 40.00 X 137200 0 23512 SHAWN DALY DEAN OF BUSINESS ADMINISTRATION 40.00 X 155280 0 24965 1099347 0 178460 37 1 1 0 SODEXO INC 10 EARHARD DR WILLIAMSVILLE NY 14221 FOOD SERVICE PROVIDER 4162638 SCRUFARI CONSTRUCTION CO INC 3925 HYDE PARK BLVD NIAGARA FALLS NY 14302 CONSTRUCTION CONTRACTOR 3566236 DTZ INC 4002 SOLUTIONS CENTER CHICAGO IL 606774000 CUSTODIAL SERVICES 1587129 COMDOC LEASING 10 JOHN JAMES AUDUBON PARKWAY AMHERST NY 142281149 PRINTING/COPYING SERVICES 749617 RAYMOND KELLEY INC 33 MAIN ST BOWMANSVILLE NY 14026 CONSTRUCTION CONTRACTOR 600093 26 225842 2707675 4116307 7049824 TUITION 611600 88720337 88720337 ROOM AND BOARD 611600 15433681 15433681 AUXILIARY ENTERPRISES 611710 3359509 3359509 EDUCATIONAL SALES 611710 210740 210740 107724267 1503778 1503778 3959234 3958544 690 690 690 73796 225842 73796 0 ICE COMPLEX FEES 532000 339425 339425 KIERNAN CAMP 624410 62575 62575 KIERNAN CENTER FEES 713990 41950 2163 39787 642380 642380 1086330 117364889 108368810 102362 1843893 43111871 43111871 1213514 96473 983612 133429 32862439 29524465 2201239 1136735 1890284 1698280 126618 65386 7564927 6796526 506725 261676 2348305 2109778 157297 81230 486441 226884 259557 75380 75380 26700 26700 279039 278532 482 25 940437 216307 88828 635302 3761119 3119820 391577 249722 10915782 9872045 817071 226666 3362622 3031875 146123 184624 1894326 1894326 4186513 4186513 683223 23132 660091 BOOKS 678765 657142 4866 16757 BANK CHARGES 406409 248274 158135 RECEIVABLE WRITE-OFFS 215423 140195 75228 DUES & MEMBERSHIPS 206893 101047 93325 12521 205305 190087 13488 1730 117315717 107598952 6710962 3005803 1537681 919174 12721869 8718952 7641710 4893680 7548363 7674741 3014003 3284366 654044 422148 199872445 67506278 128442764 132366167 67258545 74442819 15863445 20216688 9954243 8963423 254636667 261902158 8656433 7600745 3269091 3329236 4740438 4905716 45575000 44030000 86062 5702734 5685391 68029758 65551088 X 147763217 154501893 18100430 20352298 20743262 21496879 186606909 196351070 254636667 261902158 X 49172 10061903 -366914 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 26700 26700 0 FORM 990, PART II-B, LINE 1(I), OTHER LOBBYING ACTIVITIES DURING THE YEAR, THE ORGANIZATION MADE A PAYMENT TO A LOBBYIST IN THE AMOUNT OF $26,700 TO IDENTIFY FEDERAL AND STATE FUNDING TO ADVANCE INITIATIVES OF THE UNIVERSITY AND IN HIGHER EDUCATION. THE LOBBYIST WAS NOT AFFILIATED IN ANY MANNER WITH THE ORGANIZATION. 28500 6752519 X X X 1 0 80898426 4202517 11544143 3577995 93067091 72151838 1331040 11659784 3318289 925947 80898426 77509838 1505147 -4078008 2848210 -63071 72151838 63681167 3069200 13337988 2579104 -587 77509838 52799354 1672314 11373258 2084757 79002 63681167 0.63390 0.23100 0.13510 0 0 549548 549548 148525863 37880392 110645471 27255192 19174927 8080265 23541842 10450959 13090883 132366167 SECURITIES 70224 C ALTERNATIVE INVESTMENTS 20146464 F 20216688 STUDENT DEPOSITS 1151601 SPLIT INTEREST AGREEMENTS 237896 ACCRUED EXPENSES 389116 ASSET RETIREMENT OBLIGATION 1067453 BOND PREMIUM 2839325 5685391 X 127984642 10061903 897275 10959178 117025464 339425 339425 117364889 118368968 1117633 1117633 117251335 64382 64382 117315717 PART III, LINE 4: ENHANCES THE THEATER AND FINE ARTS DEPARTMENTS AND IS AVAILABLE TO THE PUBLIC. SPECIAL EXHIBITS ARE OFTEN GRANT-FUNDED. PART V, LINE 4: TO PROVIDE PROGRAM AND SCHOLARSHIP DOLLARS TO STUDENTS IN NEED AND ACCORDING TO DONOR WISHES. PART X, LINE 2: FOR TAX-EXEMPT ENTITIES, THEIR TAX-EXEMPT STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, SINCE EVENTS COULD POTENTIALLY OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. AS OF MAY 31, 2014 AND 2013, THE UNIVERSITY DID NOT HAVE A LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE UNIVERSITY FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND NEW YORK STATE. THE UNIVERSITY IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS THROUGH 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE FROM OPERATIONS OF ICE COMPLEX 897,275. PART XI, LINE 4B - OTHER ADJUSTMENTS: UNIVERSITY RENTAL INCOME FROM ICE COMPLEX 339,425. PART XII, LINE 2D - OTHER ADJUSTMENTS: OTHER NONOPERATING EXPENSE 588,455. EXPENSES FROM OPERATION OF ICE COMPLEX 529,178. PART XII, LINE 4B - OTHER ADJUSTMENTS: NU SKATE RENTAL 64,382. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE UNIVERSITY HAS A NONDISCRIMINATORY POLICY WHICH IT PUBLISHES AT LEAST ONCE ANNUALLY IN THE UNIVERSITY NEWSPAPER. THE UNIVERSITY ALSO INCLUDES A STATEMENT OF SUCH POLICY IN ALL BROCHURES, CATALOGS, AND ADVERTISEMENTS DEALING WITH STUDENT ADMISSIONS, PROGRAMS, AND SCHOLARSHIPS. SCHEDULE E, PART I, LINE 6 THE UNIVERSITY RECEIVES FINANCIAL AID FROM VARIOUS FEDERAL AND STATE AGENCIES IN THE FORM OF STUDENT FINANCIAL AID. THIS INCLUDES GRANT PROGRAMS AS WELL AS GOVERNMENT LOANS FOR STUDENTS TO TAKE OUT TOWARD THE COST OF ATTENDANCE. THE UNIVERSITY OPERATES UNDER A NON-DISCRIMINATION POLICY AND DISTRIBUTES AID IN ACCORDANCE WITH SUCH POLICY. CANADA 1 71 PROGRAM SERVICES EDUCATION 1366667 1 71 0 0 1 71 1366667 0 1366667 0 0 0 1 0 0 PART I, LINE 3: EXPENDITURES DETERMINED ON ACCRUAL BASIS OF ACCOUNTING. PRESIDENTS DINNER/ JOURNAL 219257 162720 56537 45457 835 10245 MUSEUM GALA 80381 63122 17259 8571 8688 299638 225842 73796 45457 8571 835 18933 73796 0 1 ACADEMIC SCHOLARSHIPS 2652 30603054 ATHLETIC SCHOLARSHIPS 250 3759453 NEED-BASED SCHOLARSHIPS 1520 5869578 WORK SCHOLARSHIPS 246 944947 ENDOWMENT AND FEDERAL AND STATE-FUNDED SCHOLARSHIPS 672 1934839 PART I, LINE 2: A FILE IS CREATED FOR EACH GRANTEE, WHICH CONTAINS THE OFFICIAL INSTITUTIONAL STUDENT INFORMATION RECORD FROM THE FEDERAL PROCESSOR FROM WHICH ELIGIBILITY IS DETERMINED ACCORDING TO FEDERAL, STATE, AND INSTITUTIONAL GUIDELINES FOR THE AWARDING OF FINACIAL ASSISTANCE. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 BONNIE ROSE EXECUTIVE VP 177976 0 0 0 0 0 14238 0 16383 0 208597 0 0 0 MICHAEL S JASZKA VP OF ADMINISTRATION 175883 0 0 0 0 0 14071 0 13663 0 203617 0 0 0 KEVIN HEARN VP ENROLL MGTM AND STUDENT AFFAIRS 146848 0 0 0 0 0 11748 0 13663 0 172259 0 0 0 TIMOTHY DOWNS VP/ACADEMIC AFFAIRS 163497 0 0 0 0 0 13080 0 8243 0 184820 0 0 0 DANIEL TOMPKINS HIGHEST PAID EMPLOYEE 129309 0 0 0 7891 0 9698 0 13814 0 160712 0 0 0 SHAWN DALY DEAN OF BUSINESS ADMINISTRATION 155280 0 0 0 0 0 12422 0 12543 0 180245 0 0 0 A NIAGARA AREA DEVELOPMENT CORPORATION 900764545 653541AT9 2012-05-03 41900000 CAPITAL IMPROVEMENT TO MAIN CAMPUS 0 0 0 B NIAGARA AREA DEVELOPMENT CORPORATION 900764545 653541ATU 2012-05-03 4705000 REFUNDING OF OUTSTANDING VARIABLE RATE SERIES 2000B 0 0 0 A 22029592 40266544 786456 2281827 1181481 16587269 1943698 2013 1 0 1 1 B 5000842 4695590 500035 194783 2013 1 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 A 0 0 0 1 0 0 0 0 0 B 0 0 0 1 1 0 0 0 0 A 0 B 0 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: NIAGARA AREA DEVELOPMENT CORPORATION DATE THE REBATE COMPUTATION WAS PERFORMED: 05/31/2012 ISSUER NAME: NIAGARA AREA DEVELOPMENT CORPORATION DATE THE REBATE COMPUTATION WAS PERFORMED: 05/31/2012 SCHEDULE K, PART III, PRIVATE BUSINESS USE, LINE 1G THE UNIVERSITY IS IN PROCESS OF DEVELOPING AND FINALIZING POLICIES AND PROCEDURES RELATED TO PRIVATE BUSINESS USE. X 2 28500 APPRAISAL X 7 108946 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF TRUSTEES HAS DELEGATED RESPONSIBILITY FOR REVIEW OF THE RETURN TO THE AUDIT SUBCOMMITTEE, AND IT IS ALSO REVIEWED BY THE CHAIR OF THE FINANCE/BUILDING COMMITTEE. THE 990 IS MADE AVAILABLE TO THE BOARD OF TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C A DISCLOSURE UTILITY IS ON THE UNIVERSITY'S GENERAL COUNSEL WEBSITE. IT MUST BE UPDATED ANNUALLY BY ALL BOARD MEMBERS AND SELECTED UNIVERSITY ADMINISTRATION. COMPLIANCE IS MONITORED BY GENERAL COUNSEL. ALL ARE INSTRUCTED TO REPORT AT ANY TIME TO DISCLOSE A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 COMPARISONS ARE MADE USING COLLEGE AND UNIVERSITY PERSONNEL ASSOCIATION (CUPA) SURVEYS AND SOCIETY FOR HUMAN RESOURCE MANAGEMENT (SHRM). THE PRESIDENTS SALARY IS REVIEWED AND APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY MAINTAINS ALL DOCUMENTS REQUIRED FOR PUBLIC DISCLOSURE IN THE CONTROLLER'S OFFICE. COPIES CAN BE REQUESTED DURING NORMAL BUSINESS HOURS. THE CONFLICT OF INTEREST POLICY IS AVAILABLE TO THE PUBLIC ON THE UNIVERSITY'S WEBSITE. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART XI, LINE 9: NET PROFIT FROM OPERATIONS OF NIAGARA UNIVERSITY ICE COMPLEX 275,043. OTHER NONOPERATING REVENUES (EXPENSES) -588,455. TRANSFER OF OPERATING SURPLUS FROM NU ICE COMPLEX -53,502. FORM 990, PART XII, LINE2C: THE UNIVERSITY'S AUDIT COMMITTEE TAKES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND AUDITED FINANCIAL STATEMENTS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. NIAGARA UNIVERSITY ICE COMPLEX INC PO BOX 2002 ALUMNI HALL NIAGARA UNIVERSITY NY 14109 161495560 COMMUNITY SKATING FACILITIES NY 501C(3) 9 NIAGARA UNIVERSITY 0 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 1 NIAGARA UNIVERSITY ICE COMPLEX S 83887 VALUE OF NET ASSETS RECEIVED NIAGARA UNIVERSITY ICE COMPLEX K 324000 LEASE AGREEMENT NIAGARA UNIVERSITY ICE COMPLEX J 64382 VALUE OF ICE TIME LEASED