DOWLING COLLEGE: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- DOWLING COLLEGE (EIN 11-2157078)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-07
- IRS object ID
- 201411279349301756
- Schema version
- 2012v2.3
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-07T14:27:27-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KPMG LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 345 PARK AVE | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10154 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 112157078 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DOWLING COLLEGE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | DOWL | NameControl |
| Phone | 6312443138 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | IDLE HOUR BOULEVARD | AddressLine1 |
| City | OAKDALE | City |
| State | NY | State |
| ZIP Code | 11769 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DR NORMAN SMITH | Name |
| Title | PRESIDENT | Title |
| Phone | 6312443138 | Phone |
| Date Signed | 2014-05-02 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DEVIN L DUNCAN | Name |
| Phone | 2127589700 | Phone |
| Date Prepared | 2014-05-07 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DR NORMAN SMITH | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 IDLE HOUR BLVD | AddressLine1 |
| City | OAKDALE | City |
| State | NY | State |
| ZIP Code | 11769 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 80068403 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.DOWLING.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1968 | YearFormation |
| State Legal Domicile | NY | StateLegalDomicile |
| Activity Or Mission Description | DOWLING COLLEGE IS AN INDEPENDENT COMPREHENSIVE EDUCATIONAL INSTITUTION IN THE LIBERAL ARTS TRADITION WHOSE MISSION IS TO PROVIDE OUR STUDENTS WITH A WELL-ROUNDED EDUCATION BASED UPON INNOVATIVE TEACHING, INFORMED AND ENGAGING RESEARCH, AND A COMMITMENT TO DEMOCRATIC CITIZENSHIP WITH A COMMUNITY SERVICE COMPONENT. WE FOSTER AN OPEN AND SUPPORTIVE LEARNING ENVIRONMENT THAT IS BASED UPON COLLABORATION BETWEEN A COMMITTED AND SUPPORTIVE EXPERT FACULTY AND A STUDENT BODY DIVERSE IN ITS INTERESTS, BELIEFS, CULTURE, ETHNICITY, AND GEOGRAPHIC ORIGIN. WE RECOGNIZE LEARNING AS A LIFETIME ENDEAVOR, PARTICULARLY AS IT RELATES TO GLOBALIZATION. THE COLLEGE UPHOLDS ITS EDUCATIONAL MISSION THROUGH TEACHING, LEARNING AND RESEARCH IN THE ARTS, SCIENCES AND PROFESSIONS SUCH AS EDUCATION, BUSINESS AND AVIATION, AND BY PROVIDING MEMBERS OF THE COMMUNITY AND DOWLING ALUMNI WITH OPPORTUNITIES FOR CONTINUING EDUCATION. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 12 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1253 | TotalNbrEmployees |
| Total Nbr Volunteers | 12 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 2590843 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2329900 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 83003338 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 75178639 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 240636 | InvestmentIncomePriorYear |
| Investment Income Current Year | 246250 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 471396 | OtherRevenuePriorYear |
| Other Revenue Current Year | 410644 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 86306213 | TotalRevenuePriorYear |
| Total Revenue Current Year | 78165433 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 22739899 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 22068013 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 44393324 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 33227223 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 58970 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 22082487 | OtherExpensePriorYear |
| Other Expenses Current Year | 22105917 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 89215710 | TotalExpensesPriorYear |
| Total Expenses Current Year | 77401153 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -2909497 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 764280 | RevenuesLessExpensesCY |
| Total Assets BOY | 89353520 | TotalAssetsBOY |
| Total Assets EOY | 86352402 | TotalAssetsEOY |
| Total Liabilities BOY | 68755440 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 65307620 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 20598080 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 21044782 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | DOWLING COLLEGE IS AN INDEPENDENT COMPREHENSIVE EDUCATIONAL INSTITUTION IN THE LIBERAL ARTS TRADITION WHOSE MISSION IS TO PROVIDE OUR STUDENTS WITH A WELL-ROUNDED EDUCATION BASED UPON INNOVATIVE TEACHING, INFORMED AND ENGAGING RESEARCH, AND A COMMITMENT TO DEMOCRATIC CITIZENSHIP WITH A COMMUNITY SERVICE COMPONENT. WE FOSTER AN OPEN AND SUPPORTIVE LEARNING ENVIRONMENT THAT IS BASED UPON COLLABORATION BETWEEN A COMMITTED AND SUPPORTIVE EXPERT FACULTY AND A STUDENT BODY DIVERSE IN ITS INTERESTS, BELIEFS, CULTURE, ETHNICITY, AND GEOGRAPHIC ORIGIN. WE RECOGNIZE LEARNING AS A LIFETIME ENDEAVOR, PARTICULARLY AS IT RELATES TO GLOBALIZATION. THE COLLEGE UPHOLDS ITS EDUCATIONAL MISSION THROUGH TEACHING, LEARNING AND RESEARCH IN THE ARTS, SCIENCES AND PROFESSIONS SUCH AS EDUCATION, BUSINESS AND AVIATION, AND BY PROVIDING MEMBERS OF THE COMMUNITY AND DOWLING ALUMNI WITH OPPORTUNITIES FOR CONTINUING EDUCATION. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 31161205 | Expense |
| Revenue | 49518529 | Revenue |
| Description | INSTRUCTIONAL AND ACADEMIC SUPPORT RELATED DIRECTLY TO THE EDUCATIONAL PROCESS OF THE COLLEGE. THE COLLEGE SERVES APPROXIMATELY 3,500 UNDERGRADUATE, GRADUATE, & POSTGRADUATE STUDENTS. THE COLLEGE GRANTS DEGREES AND CERTIFICATIONS TO STUDENTS THROUGH PROGRAMS OFFERED BY ITS SCHOOLS OF ARTS & SCIENCES, BUSINESS, EDUCATION, AND AVIATION. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 6458477 | Expense |
| Description | STUDENT SERVICES- FUNDS EXPENDED FOR ACTIVITIES WHICH CONTRIBUTE TO THE STUDENT'S EMOTIONAL AND PHYSICAL WELL-BEING AND TO THEIR INTELLECTUAL, CULTURAL, AND SOCIAL DEVELOPMENT OUTSIDE THE FORMAL INSTRUCTIONAL PROGRAM | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 6097736 | Expense |
| Revenue | 3592097 | Revenue |
| Description | AUXILIARY ENTERPRISES-FUNDS EXPENDED FOR FURNISHING LIVING QUARTERS AND MEAL PLANS TO STUDENTS | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 22068013 | Expense |
| Grants | 22068013 | Grants |
| Revenue | 22068013 | Revenue |
| Description | SCHOLARSHIPS & TUITION REDUCTIONS | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 22068013 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 22068013 | TotalOfOtherProgramServiceGrnt |
| Total Of Other Program Service Rev | 22068013 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 65785431 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | true | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | true | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | true | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 82 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 1253 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | true | QuidProQuoContributions |
| Quid Pro Quo Disclosure | true | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 12 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | NY | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DR NORMAN SMITH | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6312443200 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 IDLE HOUR BLVD | AddressLine1 |
| City | OAKDALE | City |
| State | NY | State |
| ZIP Code | 11769 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (21 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| JEREMY BROWN | |||||||
| PRES THROUGH | 40.00 | X | X | 439159 | 0 | 66066 | |
| SCOTT RUDOLPH | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| DENISE FISCHER | |||||||
| TRUSTEE AS O | 2.00 | X | 0 | 0 | 0 | ||
| DENNIS O' DOHERTY | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| DEBORAH K RICHMAN | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| GERALD J CURTIN | |||||||
| VICE CHAIRMA | 2.00 | X | X | 0 | 0 | 0 | |
| JACK O' CONNOR | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| JOHN RACANELLI | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| JOSEPH K POSILLICO | |||||||
| SECRETARY | 2.00 | X | X | 0 | 0 | 0 | |
| MICHAEL PUORRO | |||||||
| CHAIRMAN | 5.00 | X | X | 0 | 0 | 0 | |
| MYRKA GONZALEZ | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| RONALD PARR | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| DREW WEIDHORN | |||||||
| VICE CHARIMA | 2.00 | X | X | 0 | 0 | 0 | |
| RALPH CERULLO | |||||||
| VP FINANCE 4 | 40.00 | X | 243001 | 0 | 0 | ||
| ELANA ZOLFO | |||||||
| VP FOR CORP | 40.00 | X | 195008 | 0 | 31954 | ||
| DR NORMAN SMITH | |||||||
| PRESIDENT ON | 40.00 | X | 0 | 0 | 0 | ||
| DONALD RESNICK | |||||||
| VP FOR INST | 40.00 | 199331 | 0 | 19016 | X | ||
| DAVID RING | |||||||
| VP OF ADMIN | 40.00 | 184787 | 0 | 10929 | X | ||
| CHARLES RUDIGER | |||||||
| PROFESSOR | 40.00 | 175860 | 0 | 20328 | X | ||
| SUSANNE BLEIBERG-SEPERSON | |||||||
| PROFESSOR | 40.00 | 173259 | 0 | 41065 | X | ||
| VISHAL SHAH | |||||||
| PROFESSOR | 40.00 | 164774 | 0 | 37903 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1775179 | TotalReportableCompFromOrg |
| Total Other Compensation | 227261 | TotalOtherCompensation |
| Number Individuals GT100 K | 86 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| FJC SECURITY SERVICES INC | |||||
| 275 JERICHO TPKE | FLORAL PARK | NY | 11001 | SECURITY | 1449361 |
| CULINART INC | |||||
| 1979 MARCUS AVE SUITE E-110 | LAKE SUCCESS | NY | 11042 | FOOD SERVICE | 831727 |
| KPMG LLP | |||||
| 1305 WALT WHITMAN RD | MELVILLE | NY | 11747 | AUDIT & TAX | 250200 |
| INGERMAN SMITH LLP | |||||
| 150 MOTOR PKWY | HAUPPAUGE | NY | 11788 | LEGAL | 223471 |
| REFUEL | |||||
| 10 ABEEL ROAD | CRANBURY | NJ | 08512 | ADVERTISING | 158684 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 9 | NumberOfContractorsGT100K |
| Fundraising Events | 130122 | FundraisingEvents |
| Government Grants | 1870021 | GovernmentGrants |
| All Other Contributions | 329757 | AllOtherContributions |
| Total Contributions | 2329900 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION & FEES | 611600 | 71586543 | 71586543 |
| AUXILIARY ENTERPRISES | 531110 | 3592096 | 3592096 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 75178639 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 47073 | TotalRevenueColumn |
| Exclusion | $47,073 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 499261 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 346988 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 152273 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 152273 | TotalRevenueColumn |
| Exclusion | $152,273 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1666506 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1467329 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 199177 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 199177 | TotalRevenueColumn |
| Exclusion | $199,177 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 60031 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 130122 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 88653 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -28622 | TotalRevenueColumn |
| Exclusion | -$28,622 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| ATHLETIC RENTAL INCOME | 900099 | 138990 | $138,990 |
| ATHLETIC TOURNAMENT INCOME | 900099 | 68485 | $68,485 |
| OTHER INCOME | 900099 | 63952 | $63,952 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 15566 | TotalRevenueColumn |
| Exclusion | $15,566 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 286993 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 78165433 | TotalRevenueColumn |
| Related Or Exempt Function Income | 75178639 | RelatedOrExemptFunctionIncome |
| Exclusion | $656,894 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22068013 | Total |
| Program Services | 22068013 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1076126 | Total |
| Management And General | 1076126 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24039783 | Total |
| Program Services | 21618751 | ProgramServices |
| Management And General | 2407091 | ManagementAndGeneral |
| Fundraising | 13941 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 73699 | Total |
| Program Services | 61318 | ProgramServices |
| Management And General | 12381 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6315581 | Total |
| Program Services | 5269011 | ProgramServices |
| Management And General | 1043073 | ManagementAndGeneral |
| Fundraising | 3497 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1722034 | Total |
| Program Services | 1612129 | ProgramServices |
| Management And General | 108801 | ManagementAndGeneral |
| Fundraising | 1104 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 222860 | Total |
| Management And General | 222860 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 169775 | Total |
| Management And General | 169775 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10809 | Total |
| Management And General | 10809 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1845628 | Total |
| Program Services | 1532568 | ProgramServices |
| Management And General | 313060 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1239924 | Total |
| Program Services | 178780 | ProgramServices |
| Management And General | 1061144 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 130801 | Total |
| Program Services | 123677 | ProgramServices |
| Management And General | 6908 | ManagementAndGeneral |
| Fundraising | 216 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3842519 | Total |
| Program Services | 2796733 | ProgramServices |
| Management And General | 1045786 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 73364 | Total |
| Program Services | 66487 | ProgramServices |
| Management And General | 6814 | ManagementAndGeneral |
| Fundraising | 63 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 254902 | Total |
| Program Services | 213460 | ProgramServices |
| Management And General | 33937 | ManagementAndGeneral |
| Fundraising | 7505 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3114242 | Total |
| Program Services | 2853456 | ProgramServices |
| Management And General | 260786 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3378321 | Total |
| Program Services | 3058732 | ProgramServices |
| Management And General | 319589 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1185993 | Total |
| Program Services | 622300 | ProgramServices |
| Management And General | 563693 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| CONSULTING & OUTSIDE SERV | 1786033 | 1429013 | 325851 | 31169 |
| BAD DEBT & COLLECTION EXP | 1450350 | 4376 | 1445974 | |
| SUPPLIES | 1040048 | 625880 | 413960 | 208 |
| EQUIPMENT RENTAL AND MAIN | 985686 | 346105 | 639581 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1374662 | Total |
| Program Services | 1304642 | ProgramServices |
| Management And General | 68753 | ManagementAndGeneral |
| Fundraising | 1267 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 77401153 | Total |
| Program Services | 65785431 | ProgramServices |
| Management And General | 11556752 | ManagementAndGeneral |
| Fundraising | 58970 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3247643 | BOY |
| EOY | 4734362 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4466956 | BOY |
| EOY | 4577525 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2345634 | BOY |
| EOY | 2190021 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2055475 | BOY |
| EOY | 2117178 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1801104 | BOY |
| EOY | 1792958 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3687637 | BOY |
| EOY | 3371654 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 100476863 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 41371753 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 62406501 | BOY |
| EOY | 59105110 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2408752 | BOY |
| EOY | 1746788 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6845000 | BOY |
| EOY | 6576460 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 88818 | BOY |
| EOY | 140346 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 89353520 | BOY |
| EOY | 86352402 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8867465 | BOY |
| EOY | 7629306 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1777179 | BOY |
| EOY | 1777179 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1615985 | BOY |
| EOY | 1050307 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 51330241 | BOY |
| EOY | 49963531 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5164570 | BOY |
| EOY | 4887297 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 68755440 | BOY |
| EOY | 65307620 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15946172 | BOY |
| EOY | 16117967 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2760429 | BOY |
| EOY | 3022736 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1891479 | BOY |
| EOY | 1904079 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20598080 | BOY |
| EOY | 21044782 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 89353520 | BOY |
| EOY | 86352402 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 764280 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | -317578 | ReconciliationUnrealizedInvest |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2003260 | BeginningOfYearBalance |
| Contributions | 16779 | Contributions |
| Investment Earnings Or Losses | 177448 | InvestmentEarningsOrLosses |
| Other Expenditures | -48400 | OtherExpenditures |
| End Of Year Balance | 2149087 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2031054 | BeginningOfYearBalance |
| Contributions | 7769 | Contributions |
| Other Expenditures | -35563 | OtherExpenditures |
| End Of Year Balance | 2003260 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1965412 | BeginningOfYearBalance |
| Contributions | 7744 | Contributions |
| Investment Earnings Or Losses | 88398 | InvestmentEarningsOrLosses |
| Other Expenditures | -30500 | OtherExpenditures |
| End Of Year Balance | 2031054 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1959696 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 27386 | InvestmentEarningsOrLosses |
| Other Expenditures | -21670 | OtherExpenditures |
| End Of Year Balance | 1965412 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 0.88600 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.11400 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8898998 | OtherCostOrOtherBasis |
| Book Value | 8898998 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 77428348 | OtherCostOrOtherBasis |
| Depreciation | 33991520 | Depreciation |
| Book Value | 43436828 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 13161892 | OtherCostOrOtherBasis |
| Depreciation | 7380233 | Depreciation |
| Book Value | 5781659 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 987625 | OtherCostOrOtherBasis |
| Book Value | 987625 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 59105110 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | REAL ESTATE | Description |
| Book Value | 6576460 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 6576460 | TotalOfBookValueSecurities |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 56215483 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -317578 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | -317578 | RevenueNotRptdF990 |
| Revenue Subtotal | 56533061 | RevenueSubtotal |
| Other Revenues Not Included | 21632372 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 21632372 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 78165433 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 55768781 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | -21632372 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | -21632372 | ExpensesNotRptdF990 |
| Expenses Subtotal | 77401153 | ExpensesSubtotal |
| Total Expenses Per Form990 | 77401153 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| INTENDED USES FOR ENDOWMENT FUNDS | SCHEDULE D, PAGE 2, PART V, LINE 4 | PERMANENTLY RESTRICTED NET ASSETS REPRESENT ENDOWMENT CORPUS, WHICH PROVIDES INVESTMENT INCOME PRINCIPALLY FOR STUDENT SCHOLARSHIPS. |
| LIABILITY UNDER FIN 48 FOOTNOTE | SCHEDULE D, PAGE 3, PART X | THE COLLEGE IS ORGANIZED AS AN EDUCATIONAL ORGANIZATION UNDER THE LAWS OF NEW YORK STATE. THE COLLEGE IS EXEMPT FROM FEDERAL INCOME TAXES AS A 501(C)(3) ORGANIZATION UNDER THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COLLEGE EVALUATES, ON AN ANNUAL BASIS, THE EFFECTS OF ANY UNCERTAIN TAX POSITIONS ON ITS FINANCIAL STATEMENTS. AS OF JUNE 30, 2013 AND 2012, THE COLLEGE HAS NOT IDENTIFIED OR PROVIDED FOR ANY SUCH POSITIONS. |
| REVENUE AMOUNTS INCLUDED ON RETURN - OTHER | SCHEDULE D, PAGE 4, PART XI, LINE 4B | RENTAL EXPENSES -346,988 DIRECT EXPENSE OF SPECIAL EVENTS -88,653 SCHOLARSHIPS & GRANTS TO STUDENTS 22,068,013 |
| EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XII, LINE 2D | RENTAL EXPENSE 346,988 DIRECT EXPENSE OF SPECIAL EVENTS 88,653 SCHOLARSHIP & GRANTS TO STUDENTS -22,068,013 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | true | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION | SCHEDULE E LINE 3 | THE COLLEGE HAS A NONDISCRIMINATORY POLICY STATING THAT DOWLING COLLEGE DOES NOT DISCRIMINATE ON THE BASIS OF RACE COLOR RELIGION NATIONAL ORIGIN CITIZENSHIP SEX SEXUAL ORIENTATION MARITAL STATUS MENTAL OR PHYSICAL DISABILITY AGE VETERANNATIONAL GUARD OR ANY OTHER SIMILARLY PROTECTED STATUS IN ITS PROGRAM AND ACTIVITIES THE POLICY IS MADE KNOWN TO OUR COMMUNITY THROUGH OUR CATALOG WEBSITE AND ADVERTISEMENTS |
| FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION | SCHEDULE E LINE 6 | THE COLLEGE RECEIVES HEOP FINANCIAL AID FROM THE STATE OF NEW YORK |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Licensed States | NY | LicensedStates |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | ATHLETICS GOLF | NameOfEvent1 |
| Gross Receipts Event1 | 106960 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 72199 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 34761 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 41653 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 6113 | OtherDirectExpensesEvent1 |
| Name Of Event2 | GOLF OUTING | NameOfEvent2 |
| Gross Receipts Event2 | 69440 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 52570 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 16870 | GrossRevenueEvent2 |
| Cash Prizes Event2 | 3000 | CashPrizesEvent2 |
| Rent Facility Costs Event2 | 18280 | RentFacilityCostsEvent2 |
| Other Direct Expenses Event2 | 8423 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 1 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 13753 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 5353 | CharitableContribOtherEvents |
| Gross Revenue Other Events | 8400 | GrossRevenueOtherEvents |
| Rent Facility Costs Other Events | 10487 | RentFacilityCostsOtherEvents |
| Other Direct Expenses Other Events | 697 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 190153 | GrossReceiptsTotal |
| Charitable Contributions Total | 130122 | CharitableContributionsTotal |
| Gross Revenue Total Events | 60031 | GrossRevenueTotalEvents |
| Cash Prizes Total Events | 3000 | CashPrizesTotalEvents |
| Rent Facility Costs Total Events | 70420 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 15233 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 88653 | DirectExpenseSummaryEvents |
| Net Income Summary | -28622 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (4 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| COLLEGE FUNDED AID-ACHIEV | 1950 | 13677707 |
| COLLEGE FUNDED AID-NEED | 1014 | 5898395 |
| COLLEGE FUNDED AID- ATHL | 171 | 2344484 |
| EXTERNALLY FUNDED AID-STA | 91 | 147427 |
Form990 Schedule I Part IV Form990ScheduleIPartIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES | SCHEDULE I, PAGE 1, PART I, LINE 2 | DOWLING COLLEGE AWARDS FINANCIAL ASSISTANCE TO STUDENTS BOTH MERIT BASED AND NEED BASED. ALL STUDENTS ARE REQUIRED TO MAINTAIN GOOD ACADEMIC STANDING (SATISFACTORY ACADEMIC PROGRESS) AS A CONDITION OF ENROLLMENT AT DOWLING COLLEGE AND TO RECEIVE VARIOUS TYPES OF FINANCIAL AID. STUDENTS ARE REVIEWED EACH SEMESTER BY THE OFFICE OF FINANCIAL AID TO ENSURE THEY ARE MEETING SATISFACTORY ACADEMIC PROGRESS. |
| ADDITIONAL INFORMATION | SCHEDULE I, PAGE 4, PART IV | PART III, LINE 1- ESTIMATED NUMBER OF RECEPIENTS BASED ON AN AVERAGE GRANT AMOUNT. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | false | SubstantiationRequired |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | true | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (8 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Other Compensation Filing OrgOtherCompensationFilingOrg | Deferred Comp Filing OrgDeferredCompFilingOrg | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg |
|---|---|---|---|---|---|
| JEREMY BROWN | |||||
| PRES THROUGH 1012 | 271462 | 167697 | 12479 | 53587 | 505225 |
| RALPH CERULLO | |||||
| VP FINANCE 42513 | 243001 | 243001 | |||
| ELANA ZOLFO | |||||
| VP FOR CORP | 195008 | 10769 | 21185 | 226962 | |
| DONALD RESNICK | |||||
| VP FOR INST RESEARCH | 199331 | 10702 | 8314 | 218347 | |
| DAVID RING | |||||
| VP OF ADMIN | 184787 | 9144 | 1785 | 195716 | |
| CHARLES RUDIGER | |||||
| PROFESSOR | 175860 | 8753 | 11575 | 196188 | |
| SUSANNE BLEIBERG-SEPERSON | |||||
| PROFESSOR | 173259 | 7534 | 33531 | 214324 | |
| VISHAL SHAH | |||||
| PROFESSOR | 164774 | 4372 | 33531 | 202677 | |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| FRINGE OR EXPENSE EXPLANATION | SCHEDULE J, PAGE 1, PART I, LINE 1A | JEREMY BROWN, AN OFFICER OF THE COLLEGE, WAS PROVIDED WITH COLLEGE OWNED, NON TAXABLE,HOUSING AS A CONDITION OF EMPLOYMENT FOR THE BENEFIT OF THE COLLEGE. THE HOUSING BECAME TAXABLE ON 10/1/2012 UPON SEVERANCE OF EMPLOYMENT WITH THE COLLEGE. THE NON TAXABLE HOUSING WAS VALUED AT 23,175 FROM 1/1/2012-9/30/2012 AND THE TAXABLE HOUSING WAS VALUED AT 7,725 FROM 10/1/2012-12/31/2012. |
| SEVERANCE, NONQUALIFIED, AND EQUITY-BASED PAYMENTS | SCHEDULE J, PAGE 1, PART I, LINE 4 | JEREMY BROWN 159,972 0 0 |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INDUSTRIAL DEVELOPMENT AGENCY 2006 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 112584714 | IssuerEIN |
| CUSIP Number | 864768MU7 | CUSIPNumber |
| Date Issued | 2006-06-01 | DateIssued |
| Issue Price | 38910000 | IssuePrice |
| Description Of Purpose | SEE PART VI | DescriptionOfPurpose |
| Defeased | false | Defeased |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Pool Financing | false | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Amount Retired | 3300000 | AmountRetired |
| Total Proceeds | 40157742 | TotalProceeds |
| Amount In Reserve Fund | 3209653 | AmountInReserveFund |
| Issuance Costs From Proceeds | 4385310 | IssuanceCostsFromProceeds |
| Capital Expenditures | 15250000 | CapitalExpenditures |
| Other Spent Proceeds | 17482290 | OtherSpentProceeds |
| Year Of Subst Completion | 2010 | YearOfSubstCompletion |
| Current Refunding | false | CurrentRefunding |
| Advance Refunding | true | AdvanceRefunding |
| Final Allocation Made | true | FinalAllocationMade |
| Adequate Books And Recds Maintaind | true | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedProperty |
| Any Lease Arrangements | false | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | false | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | false | AnyResearchAgreements |
| Bond Iss Meet Prvt Security Pay Test | false | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedProp |
| Remedial Action Taken | false | RemedialActionTaken |
| Non Qualified Bond Remed Procdrs | true | NonQualifiedBondRemedProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiled |
| Rebate Not Due Yet | false | RebateNotDueYet |
| Exception To Rebate | false | ExceptionToRebate |
| No Rebate Due | true | NoRebateDue |
| Variable Rate Issue | false | VariableRateIssue |
| Hedge Identified In Books And Recds | false | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | false | GrossProceedsInvested |
| Written Proc To Monitor Reqs | false | WrittenProcToMonitorReqs |
Form990 Schedule K Part V Form990ScheduleKPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Proc To Undertk Corrective Action | false | ProcToUndertkCorrectiveAction |
Form990 Schedule K Part VI Form990ScheduleKPartVI (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DIFFERENCES IN ISSUE PRICE EXPLANATION | SCHEDULE K | INDUSTRIAL DEVELOPMENT AGENCY 2006 THE DIFFERENCE BETWEEN ISSUE PRICE AND TOTAL PROCEEDS OF ISSUE IS ATTRIBUTABLE TO 1247742 OF INVESTMENT EARNINGS |
| DATE REBATE COMPUTATION PERFORMED | SCHEDULE K | INDUSTRIAL DEVELOPMENT AGENCY 2006 060113 |
| ADDITIONAL INFORMATION | SCHEDULE K | INDUSTRIAL DEVELOPMENT AGENCY 2006 THE SUFFOLK COUNTY INDUSTRIAL DEVELOPMENT AGENCY ISSUED 38910000 OF CIVIC FACILITY BONDS FOR THE PURPOSES OF PROVIDING FUNDS TO EFFECT THE 1 ADVANCE REFUNDING OF THE 1993 10115000 CIVIC FACILITY REVENUE BONDS 2 ADVANCE REFUNDING OF THE 1994 8825000 CIVIC FACILITY REVENUE BONDS 3 ADVANCE REFUNDING OF THE US DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT BONDS AND 4 THE CONSTRUCTION OF THE STUDENT ACTIVITY CENTER AT THE BROOKHAVEN CAMPUS AND ASSORTED CAPITAL PROJECTS AT THE OAKDALE AND BROOKHAVEN CAMPUSES ON AN ANNUAL BASIS THE COLLEGE CONTRACTS THE ARBITRAGE GROUP INC TO PERFORM AN ARBITRAGE REBATE CALCULATION FOR THE INDUSTRIAL DEVELOPMENT AGENCY 2006 BONDS THE ARBITRAGE GROUP DETERMINES IF A REBATE LIABILITY EXISTS AND IF ANY FILING IS REQUIRED WITH THE IRS |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION | FORM 990 - ORGANIZATION'S MISSION | DOWLING COLLEGE IS AN INDEPENDENT COMPREHENSIVE EDUCATIONAL INSTITUTION IN THE LIBERAL ARTS TRADITION WHOSE MISSION IS TO PROVIDE OUR STUDENTS WITH A WELL-ROUNDED EDUCATION BASED UPON INNOVATIVE TEACHING, INFORMED AND ENGAGING RESEARCH, AND A COMMITMENT TO DEMOCRATIC CITIZENSHIP WITH A COMMUNITY SERVICE COMPONENT. WE FOSTER AN OPEN AND SUPPORTIVE LEARNING ENVIRONMENT THAT IS BASED UPON COLLABORATION BETWEEN A COMMITTED AND SUPPORTIVE EXPERT FACULTY AND A STUDENT BODY DIVERSE IN ITS INTERESTS, BELIEFS, CULTURE, ETHNICITY, AND GEOGRAPHIC ORIGIN. WE RECOGNIZE LEARNING AS A LIFETIME ENDEAVOR, PARTICULARLY AS IT RELATES TO GLOBALIZATION. THE COLLEGE UPHOLDS ITS EDUCATIONAL MISSION THROUGH TEACHING, LEARNING AND RESEARCH IN THE ARTS, SCIENCES AND PROFESSIONS SUCH AS EDUCATION, BUSINESS AND AVIATION, AND BY PROVIDING MEMBERS OF THE COMMUNITY AND DOWLING ALUMNI WITH OPPORTUNITIES FOR CONTINUING EDUCATION. |
| ALL OTHER ACCOMPLISHMENT DESCRIPTION | FORM 990, PAGE 2, PART III, LINE 4D | SCHOLARSHIPS & TUITION REDUCTIONS |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS PREPARED INTERNALLY BY THE FINANCE DEPARTMENT. THE DRAFT FORM 990 IS REVIEWED BY THE INDEPENDENT ACCOUNTING FIRM, KPMG. THE OFFICE OF BUSINESS & FINANCE THEN REVIEWS AND APPROVES THE FINAL 990. AFTER APPROVAL, A COMPLETE COPY OF THE 990 IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | DOWLING COLLEGE REQUIRES ALL EMPLOYEES AND BOARD OF TRUSTEES TO COMPLETE ANNUALLY A CONFLICT OF INTEREST DISCLOSURE FORM WHICH IS DESIGNED TO PROVIDE A MECHANISM TO INSURE THAT THE COLLEGE IS AWARE OF ANY POTENTIAL CONFLICTS OF INTEREST AS WELL AS TO PROVIDE EMPLOYEES PROPER GUIDANCE FROM THE DOWLING COLLEGE COMMITTEE ON ETHICAL AND PROFESSIONAL CONDUCT IN COMPLIANCE WITH THE POLICY. THE COMMITTEE REVIEWS THE DISCLOSURE FORMS AND DETERMINES IF NO CONFLICT OF INTEREST EXISTS OR IF A CONFLICT OF INTEREST DOES EXIST AND IF CONDITIONS OR RESTRICTIONS MUST BE IMPOSED. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | THE COMPENSATION OF THE PRESIDENT OF DOWLING COLLEGE IS DETERMINED BY THE DOWLING COLLEGE BOARD OF TRUSTEES. MEMBERS OF THE BOARD DETERMINING COMPENSATION ARE INDEPENDENT, COMPARABILITY DATA IS UTILIZED, AND RESULTS ARE CONTEMPORANEOUSLY DOCUMENTED. |
| COMPENSATION PROCESS FOR OFFICERS | FORM 990, PAGE 6, PART VI, LINE 15B | THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES OF DOWLING COLLEGE IS PROPOSED BY THE EXECUTIVE MANAGEMENT TEAM THEN REVIEWED AND APPROVED BY THE DOWLING COLLEGE BOARD OF TRUSTEES. MEMBERS OF THE BOARD DETERMINING COMPENSATION ARE INDEPENDENT, COMPARABILITY DATA IS UTILIZED, AND RESULTS ARE CONTEMPORANEOUSLY DOCUMENTED. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | THE COLLEGE'S 990 AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE NOT MADE AVAILABLE TO THE PUBLIC. |
| ADDITIONAL INFORMATION | FORM 990, PART VII | IN MAY 2013, DR. NORMAN SMITH ASSUMED THE ROLE OF PRESIDENT. DR. SMITH IS LISTED AS AN OFFICER ON FORM 990, PART VII; HOWEVER, REPORTABLE COMPENSATION IS NOT LISTED, AS PART VII IS REPORTED ON A CALENDAR YEAR BASIS, AND DR. SMITH DID NOT RECEIVE ANY COMPENSATION FROM THE COLLEGE IN 2012. MR. CERULLO WAS ORIGINALLY HIRED AS AN INDEPENDENT CONTRACTOR PROVIDING FINANCIAL CONSULTING SERVICES TO THE COLLEGE. ON APRIL 25, 2013 MR. CERULLO BECAME AN EMPLOYEE OF THE COLLEGE AND ASSUMED THE ROLE OF VICE PRESIDENT OF FINANCE. |
| RECONCILIATION OF CHANGES - OTHER | FORM 990, PART XI, LINE 9 | RENTAL EXPENSES 346,988 DIRECT EXPENSE OF SPECIAL EVENTS 88,653 SCHOLARSHIPS & GRANTS TO STUDENTS -22,068,013 RENTAL EXPENSE -346,988 DIRECT EXPENSE OF SPECIAL EVENTS -88,653 SCHOLARSHIP & GRANTS TO STUDENTS 22,068,013 |