2015-02-11T14:09:59-06:00 2014-05-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 220 REGENT COURT SUITE C STATE COLLEGE PA 16801 990 2013-06-01 231352652 JUNIATA COLLEGE JUNI 8146413304 1700 MOORE STREET HUNTINGDON PA 16652 ROBERT E YELNOSKY VP FINANCE & OPERATIONS 8146413304 2015-02-11 1 RICK BAIR P00062995 8142067519 2015-02-11 2013 2016-02-25 16:41:14Z ROBERT E YELNOSKY 1700 MOORE STREET HUNTINGDON PA 16652 83729719 0 X WWW.JUNIATA.EDU X 1876 PA JUNIATA COLLEGE IS A PRIVATE AMERICAN LIBERAL ARTS COLLEGE IN HUNTINGDON, PA. 38 38 1509 1329 0 0 8402634 8308455 64260189 68579934 8136281 5280635 4881911 877470 85681015 83046494 26313336 28904373 308713 0 28491264 28704212 0 0 0 23060763 20270790 78174076 77879375 7506939 5167119 184894909 206120742 54299616 62406125 130595293 143714617 X JUNIATA COLLEGE'S MISSION IS TO PROVIDE AN ENGAGING PERSONALIZED EDUCATIONAL EXPERIENCE EMPOWERING OUR STUDENTS TO DEVELOP THE SKILLS, KNOWLEDGE AND VALUES THAT LEAD TO A FULFILLING LIFE OF SERVICE AND ETHICAL LEADERSHIP IN THE GLOBAL COMMUNITY.AS A COMMUNITY, JUNIATA IS DEDICATED TO PROVIDING AN ACADEMICALLY RIGOROUS AND PERSONALLY ENRICHING LIBERAL ARTS EDUCATION. STUDENTS HAVE A RESPONSIBILITY TO EXPAND AND FULFILL THEIR LIFESTYLES TO EMBRACE THE OPPORTUNITIES THAT LEAD TO WELL-ROUNDED CITIZENSHIP. 0 0 75720186 28904373 68579934 JUNIATA COLLEGE IS A NONPROFIT EDUCATIONAL INSTITUTION ESTABLISHED IN 1876 TO PROVIDE HIGHER EDUCATION TO STUDENTS. JUNIATA COLLEGE PROVIDES SCHOLARSHIPS AND GRANTS TO STUDENTS TO HELP DEFRAY THE COST OF THEIR EDUCATION; THEY ARE BASED ON BOTH MERIT AND NEED. A SMALL PORTION OF THESE GRANTS IS MADE THROUGH THE FEDERAL SUPPLEMENTAL EQUAL OPPORTUNITY GRANT PROGRAM; ANOTHER PORTION IS FUNDED THROUGH GIFTS OR ENDOWMENT ALLOCATIONS; THE REMAINING AMOUNTS ARE SUPPORTED WITH CURRENT FUND UNRESTRICTED FUNDS. DURING THE YEAR ENDED MAY 31, 2014, THE COLLEGE PROVIDED STUDENT FINANCIAL AID FROM INTERNAL RESOURCES OF APPROXIMATELY $27,530,000, WHICH REPRESENTED 51% OF GROSS TUITION AND FEE REVENUE. DURING THE YEAR, THE COLLEGE PROVIDED STUDENT FINANCIAL AID FROM MONIES CONTRIBUTED TO THE COLLEGE BY ALUMNI AND FRIENDS OF APPROXIMATELY $1,374,000. 75720186 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 1 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 1 2490 0 1 1509 1 0 0 0 0 0 0 0 0 0 0 X 38 38 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ROBERT E YELNOSKY 8146413707 1700 MOORE STREET HUNTINGDON PA 16652 ROBERT N MCDOWELL CHAIR 1.00 X X 0 0 0 TIMOTHY D STATTON VICE CHAIR 1.00 X X 0 0 0 GAIL M HABECKER TREASURER 1.00 X X 0 0 0 CAROL J ELLIS SECRETARY 1.00 X X 0 0 0 DAVID P ANDREWS TRUSTEE 1.00 X 0 0 0 DAVID C BEACHLEY TRUSTEE 1.00 X 0 0 0 JOHN A BRINKER TRUSTEE 1.00 X 0 0 0 CAROLE A CALHOUN TRUSTEE 1.00 X 0 0 0 PAT CHANG-LO TRUSTEE 1.00 X 0 0 0 NICOLE C CLOSE TRUSTEE 1.00 X 0 0 0 BRUCE DAVIS TRUSTEE 1.00 X 0 0 0 HENRY H GIBBEL TRUSTEE 1.00 X 0 0 0 CARL D GLAESER TRUSTEE 1.00 X 0 0 0 BARRY J HALBRITTER TRUSTEE 1.00 X 0 0 0 WILLIAM P HAYES TRUSTEE 1.00 X 0 0 0 NATHAN HEVRONY TRUSTEE 1.00 X 0 0 0 JOHN T HILL TRUSTEE 1.00 X 0 0 0 DAVID J HOGAN TRUSTEE 1.00 X 0 0 0 STEVEN J HOLSINGER TRUSTEE 1.00 X 0 0 0 ERIC C JENSEN TRUSTEE 1.00 X 0 0 0 C TODD KULP TRUSTEE 1.00 X 0 0 0 FRED C MASON TRUSTEE 1.00 X 0 0 0 KIMBERLY A MCDOWELL TRUSTEE 1.00 X 0 0 0 ROBERT S MCMINN TRUSTEE 1.00 X 0 0 0 LINDA W MCKONLY TRUSTEE 1.00 X 0 0 0 JODIE E MONGER GRAY TRUSTEE 1.00 X 0 0 0 BRUCE L MOYER TRUSTEE 1.00 X 0 0 0 JOHN NAGL TRUSTEE 1.00 X 0 0 0 RICHARD E PAULHAMUS TRUSTEE 1.00 X 0 0 0 GAYLE W POLLOCK TRUSTEE 1.00 X 0 0 0 GARY A RAYMOND TRUSTEE 1.00 X 0 0 0 CHRISTOPH SCHWEMMLEIN TRUSTEE 1.00 X 0 0 0 HENRY F SIEDZIKOWSKI TRUSTEE 1.00 X 0 0 0 DOUGLAS A SPOTTS TRUSTEE 1.00 X 0 0 0 MAURICE C TAYLOR TRUSTEE 1.00 X 0 0 0 GEORGE P VALKO TRUSTEE 1.00 X 0 0 0 MARY M WHITE TRUSTEE 1.00 X 0 0 0 CHARLES W WISE III TRUSTEE 1.00 X 0 0 0 ROBERT E YELNOSKY ASSISTANT TREASURER/VP FINANCE 41.00 X 136931 0 18438 CARLEE K RANALLI ASST SECRETARY/DIR INST PLANNING & RESEARCH 41.00 X 50400 0 9219 JAMES A TROHA PRESIDENT 40.00 X 157938 0 19381 JOHN S HILLE EXEC VP ADVANCEMENT/MARKETING (UNTIL 8/31/13) 40.00 X 117009 0 11840 THOMAS R KEPPLE PRESIDENT EMERITUS (UNTIL 5/31/13) 40.00 X 220007 0 21524 GABRIEL J WELSCH VP ADVANCEMENT/MARKETING 40.00 X 124954 0 16309 JAMES J LAKSO PROVOST EMERITUS (UNTIL 5/31/13) 40.00 X 121915 0 16358 LOREN K RHODES FACULTY 40.00 X 117103 0 14787 MARLENE E BURKHARDT FACULTY 40.00 X 106408 0 11013 MICHELLE M BARTOL ADMIN 40.00 X 103833 0 12894 1256498 0 151763 10 0 1 0 SODEXO INC CAMPUS BOX 936 JUNIATA COLLEGE HUNTINGDON PA 16652 FOOD SERVICE 6552221 RS MOWERY & SONS INC 1000 BENT CREEK BOULEVARD MECHANICSBURG PA 17050 CONTRACTING SERVICES 3276114 DC GOODMAN & SONS INC PO BOX 554 HUNTINGDON PA 16652 PLUMBING CONTRACTING SERVICES 2193734 WOOD CE CONSTRUCTION INC PO BOX 599 DUNCANSVILLE PA 16635 CONTRACTING SERVICES 497125 ELLUCIAN 4 COUNTRY VIEW ROAD MALVERN PA 19355 SOFTWARE PROVIDER SERVICES 171691 11 708829 7599626 474967 8308455 TUITION & FEES 611310 56426693 56426693 AUXILIARY ENTERPRISES 611310 12153241 12153241 68579934 1346740 1346740 423504 340214 83290 83290 83290 4276906 343011 3933895 3933895 3933895 FACILITIES RENT - OTHER 900099 129774 129774 CAMPS AND ACTIVITIES REVENUE 900099 103752 103752 ENERGY MANAGEMENT PROG REV 900099 42611 42611 518043 518043 794180 83046494 68579934 0 6158105 28904373 28904373 1256849 1256849 20165375 19901780 263595 1710954 1688589 22365 4110201 4085056 25145 1460833 1441737 19096 1047239 1046109 1130 230172 230110 62 3635575 3635575 653742 653742 138773 113920 24853 1117395 1089788 27607 1435314 1118297 317017 3240816 3240816 178507 178507 FOOD SERVICE 3591025 3591025 PROGRAMMING 1505140 1505140 MAINTENANCE & REPAIRS 1126554 1106309 20245 SPECIAL EVENTS 471967 471967 1898571 1717346 181225 77879375 75720186 2159189 0 16352819 25665 10420400 2219392 2236047 1281695 1797245 2213319 2048378 323434 288401 1240429 561888 126570936 52344451 69057885 74226485 86528178 102718205 3876697 4089563 243 1800818 7708465 184894909 206120742 11854416 6006786 882555 3366576 36193586 42079822 284679 196665 5084380 10756276 54299616 62406125 X 45982708 48489567 24491303 27881469 60121282 67343581 130595293 143714617 184894909 206120742 X 5167119 8199644 -247439 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18000 1641732 X X X 0 95329154 4083481 13096368 1285672 2266064 425115 108532152 78958365 6485355 13700660 1286949 2147572 380705 95329154 78968798 5097114 -1355484 1227425 2113990 410648 78958365 64087108 5011418 13553320 1285545 1977503 420000 78968798 57486612 2028208 8117340 1234810 1958280 351962 64087108 0.11000 0.89000 0 0 2008978 2008978 106596943 40542513 66054430 16036571 11478876 4557695 1928444 323062 1605382 74226485 DUE TO OTHERS 176079 DEPOSITS PAYABLE 536963 OTHER POST-EMPLOYMENT BENEFITS 5830978 ANNUITIES PAYABLE 2765592 ADVANCE FROM FEDERAL GOVERNMENT FOR STUDENT LOANS 1446664 10756276 X 62402936 8199644 -28843202 -20643558 83046494 0 83046494 49283612 0 49283612 28595763 28595763 77879375 PART III, LINE 4: THE COLLEGE HAS MANY PAINTINGS, SCULPTURES, AND OTHER WORKS OF ART IN ITS COLLECTION. ARTWORK IS DISPLAYED THROUGHOUT THE CAMPUS, AS WELL AS IN THE COLLEGE'S ART MUSEUM. WORKS OF ART ARE STUDIED AND MAINTAINED BY STAFF AND STUDENTS. PART V, LINE 4: ENDOWMENT FUNDS HELD BY THE COLLEGE ARE USED FOR THE INTENDED WISHES OF THE DONORS WHO SUPPLIED THEM. GENERALLY, THESE CATEGORIES INCLUDE SCHOLARSHIPS, AWARDS, PROGRAM SUPPORT, INSTITUTIONAL SUPPORT, ACADEMIC SUPPORT, AND GENERAL PURPOSES. PART X, LINE 2: THE COLLEGE ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN FISCAL 2014. THE COLLEGE'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS SUBSEQUENT TO MAY 31, 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAINS ON FUNDS HELD IN TRUST BY OTHERS 79,678. CHANGE IN THE VALUATION OF SPLIT-INTEREST AGREEMENTS -327,117. INDIVIDUAL SCHOLARSHIPS NETTED TO TUITION ON THE FINANCIAL STATEMENTS -28,904,373. ALLOCATIONS NETTED TO REVENUE ON FINANCIAL STATEMENTS 308,610. PART XII, LINE 4B - OTHER ADJUSTMENTS: INDIVIDUAL SCHOLARSHIPS NETTED TO TUITION ON THE FINANCIAL STATEMENTS 28,904,373. ALLOCATIONS NETTED TO REVENUE ON FINANCIAL STATEMENTS -308,610. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS WAS ADVERTISED IN "THE DAILY NEWS," A NEWSPAPER OF GENERAL CIRCULATION IN HUNTINGDON COUNTY. THE POLICY IS ALSO NOTED IN THE BYLAWS, CATALOGS, WEBSITE, HANDBOOKS, AND JOB ANNOUNCEMENTS. SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES VARIOUS GRANTS AND ASSISTANCE FROM FEDERAL AND STATE AGENCIES FOR THE FUTHERANCE OF ITS CHARITABLE PURPOSE. EAST ASIA/PACIFIC 0 0 PROGRAM SERVICES HIGHER EDUCATION - STUDY ABROAD PROGRAM 156436 EUROPE 0 0 PROGRAM SERVICES HIGHER EDUCATION - STUDY ABROAD PROGRAM 555011 NORTH AMERICA 0 0 PROGRAM SERVICES HIGHER EDUCATION - STUDY ABROAD PROGRAM 107512 SOUTH AMERICA 0 0 PROGRAM SERVICES HIGHER EDUCATION - STUDY ABROAD PROGRAM 161920 SOUTH ASIA 0 0 PROGRAM SERVICES HIGHER EDUCATION - STUDY ABROAD PROGRAM 13550 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES HIGHER EDUCATION - STUDY ABROAD PROGRAM 81856 RUSSIA 0 0 PROGRAM SERVICES HIGHER EDUCATION - STUDY ABROAD PROGRAM 21699 CENTRAL AMERICA 0 0 PROGRAM SERVICES HIGHER EDUCATION - STUDY ABROAD PROGRAM 19942 0 0 0 0 0 0 1117926 0 1117926 0 0 0 0 0 0 1 INSTITUTIONAL SCHOLARSHIPS AND GRANTS 1484 28904373 0 CASH N/A PART I, LINE 2: ELIGIBILITY FOR NEED-BASED GRANTS IS DETERMINED BY THE SUBMISSION OF THE "FREE APPLICATION" FOR FEDERAL STUDENT AID. MERIT SCHOLARSHIPS AND AWARDS ARE DETERMINED BY A STUDENT'S ADMISSION APPLICATION. X X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 ROBERT E YELNOSKY ASSISTANT TREASURER/VP FINANCE 136931 0 0 0 0 0 13758 0 4680 0 155369 0 0 0 JAMES A TROHA PRESIDENT 157938 0 0 0 0 0 16109 0 3272 0 177319 0 0 0 THOMAS R KEPPLE PRESIDENT EMERITUS (UNTIL 5/31/13) 220007 0 0 0 0 0 20792 0 732 0 241531 0 0 0 PART I, LINE 1A THE PRESIDENT OF THE COLLEGE HAS A RESIDENCE PROVIDED TO HIM AS PART OF HIS COMPENSATION PACKAGE. IN ADDITION TO THE RESIDENCE, HOUSEKEEPING SERVICES, SUCH AS CLEANINING AND MAINTENANCE, ARE ALSO PROVIDED BY THE COLLEGE. LIMITED TRAVEL FOR THE PRESIDENT'S SPOUSE IS PROVIDED AS WELL. A HUNTINGDON COUNTY GENERAL AUTHORITY 236632278 445865MAO 2010-07-20 23157464 REFUND PRIOR ISSUANCE 0 0 0 B HUNTINGDON COUNTY GENERAL AUTHORITY 236632278 NONEAVAIL 2004-11-30 6000000 CONSTRUCTION AND EQUIPPING CAMPUS PROJECTS 0 0 0 C HUNTINGDON COUNTY GENERAL AUTHORITY 236632278 NONEAVAIL 2007-10-01 8000000 CONSTRUCTION AND EQUIPPING CAMPUS PROJECTS 0 0 0 D HUNTINGDON COUNTY GENERAL AUTHORITY 236632278 NONEAVAIL 2013-04-30 8500000 CONSTRUCTION AND EQUIPPING CAMPUS PROJECTS 0 0 0 A 23157464 254677 22902787 2010 0 1 1 1 B 880000 6000000 6000000 2005 0 0 1 1 C 2140178 8000000 8000000 2009 0 0 1 1 D 1100000 8500000 8500000 2014 0 0 1 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 0 0 0 0 1 B 0 0 1 0 0 0 0 0 1 C 0 0 1 0 0 0 0 0 1 D 0 0 1 0 0 0 0 0 1 A 1 B 1 C 1 D 1 143600 SCHOLARSHIP/AWARD TUITION X 1 18000 APPRAISAL X 11765 DONOR COST X 10 381367 CLOSING PRICE X INAUGURATION 4 18792 DONOR COST X ELECTRICAL/LI 1 14727 DONOR COST X PODIUM & COLL 1 13000 DONOR COST X MISC GIFTS IN 23 10816 DONOR COST X PIANO 1 6500 APPRAISAL 0 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS ON SCHEDULE M REPRESENTS THE NUMBER OF DONORS FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS REVIEWED AT A FULL MEETING OF THE BOARD OF TRUSTEES, FIRST BY THE COMMITTEE ON AUDIT AND THEN BY THE FULL BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE BOARD OF TRUSTEES AND OFFICERS INDIVIDUALLY SIGN CONFLICT OF INTEREST POLICIES THAT ARE MAINTAINED IN THE OFFICIAL RECORDS OF THE COLLEGE. COMPLIANCE WITH THIS POLICY IS MONITORED BY THE DIRECTOR OF HR WHO ENSURES THAT ALL FORMS ARE COMPLETED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES APPROVES THE COMPENSATION OF THE PRESIDENT OF THE COLLEGE AFTER REVIEWING COMPARABLE INFORMATION FROM OTHER SOURCES. COMPENSATION REVIEW IS PREPARED BY USING CUPAHR DATA ON DEMAND. THE COMPARISON GROUP REVIEWED INCLUDES SCHOOLS WITH SIMILAR BUDGETS AND ENROLLMENT SIZES. THE COMPARISON GROUP INCLUDES PEERS, ASPIRANTS, US NEWS & WORLD REPORT TIER 2 SCHOOLS, LANDMARK CONFERENCE, CENTENNIAL CONFERENCE AND A SELECT GROUP OF PA SCHOOLS. THE REVIEW AND APPROVAL IS DOCUMENTED BY HUMAN RESOURCES AND MINUTES OF THE BOARD OF TRUSTEE MEETINGS. THE SAME PROCESS IS FOLLOWED FOR OTHER OFFICERS, BUT THE SALARY RECOMMENDATIONS ARE NOT APPROVED BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND APPLICABLE TAX DOCUMENTS AVAILABLE FOR INSPECTION OR REVIEW AT THE ADMINISTRATIVE OFFICES ON CAMPUS UPON REQUEST. FORM 990, PART XI, LINE 9: GAINS ON FUNDS HELD IN TRUST BY OTHERS 79,678. CHANGE IN THE VALUATION OF SPLIT-INTEREST AGREEMENTS -327,117. SCHEDULE B, PART II, DONOR #1, DESCRIPTION OF NONCASH PROPERTY GIVEN 20 SHARES OF C 120 SHARES OF BAC 200 SHARES OF SCHW 50 SHARES OF DD 160 SHARES OF WAG 200 SHARES OF GIS 80 SHARES OF PEP 160 SHARES OF PG 220 SHARES OF D 80 SHARES OF CPB 160 SHARES OF NYX 220 SHARES OF DIS 80 SHARES OF BK 160 SHARES OF MDT 250 SHARES OF COP 80 SHARES OF BP 160 SHARES OF MRO 250 SHARES OF CNL 95 SHARES OF PSX 160 SHARES OF K 600 SHARES OF GE 98 SHARES OF CVS 160 SHARES OF JPM 950 SHARES OF VZ 100 SHARES OF TD 170 SHARES OF VOD 1000 SHARES OF T 100 SHARES OF CCL 190 SHARES OF RF