HEBREW COLLEGE: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- HEBREW COLLEGE (EIN 04-2104300)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-02-10
- IRS object ID
- 201110419349300731
- Schema version
- 2009v1.7
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-02-10T16:04:43-06:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALEXANDER ARONSON FINNING & CO PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21 EAST MAIN STREET | AddressLine1 |
| City | WESTBORO | City |
| State | MA | State |
| ZIP Code | 01581 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042104300 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEBREW COLLEGE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | HEBR | NameControl |
| Phone | 6175598600 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 160 HERRICK ROAD | AddressLine1 |
| City | NEWTON | City |
| State | MA | State |
| ZIP Code | 02459 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RABBI DANIEL LEHMANN | Name |
| Title | President | Title |
| Phone | 6175598600 | Phone |
| Date Signed | 2011-02-03 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DANA MARKS | Name |
| Phone | 5083669100 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Rabbi Daniel Lehmann | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 160 HERRICK ROAD | AddressLine1 |
| City | NEWTON | City |
| State | MA | State |
| ZIP Code | 02459 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 11582780 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.hebrewcollege.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1927 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | HEBREW COLLEGE PROMOTES EXCELLENCE IN JEWISH LEARNING AND LEADERSHIP WITHIN A PLURALISTIC ENVIRONMENT OF OPEN INQUIRY, INTELLECTUAL RIGOR, PERSONAL ENGAGEMENT AND SPIRITUAL CREATIVITY. THE COLLEGE EMPOWERS AND INSPIRES INDIVIDUALS TO CONTRIBUTE THEIR VOICES AND VISION TO THE JEWISH COMMUNITY AND TO BRING JEWISH VALUES TO BEAR ON THE CRITICAL ISSUES OF OUR TIME.THE COLLEGE IS DEDICATED TO BUILDING BRIDGES BETWEEN THE ACADEMY AND THE COMMUNITY, OFFERS DIVERSE EDUCATIONAL AND CULTURAL PROGRAMS FOR YOUTHS, ADULTS AND JEWISH PROFESSIONALS, AND SEEKS TO INVIGORATE JEWISH LIFE THROUGH THE CORE VALUES OF A LOVE OF LEARNING, EMBRACING COMMUNAL RESPOnsibility, engaging diversity, and fostering jewish creativity. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 20 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 19 | NbrIndependentVotingMembers |
| Total Nbr Employees | 456 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 4862793 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 4242069 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 6368793 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 5802296 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 182196 | InvestmentIncomePriorYear |
| Investment Income Current Year | 104292 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 245923 | OtherRevenuePriorYear |
| Other Revenue Current Year | 28350 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 11659705 | TotalRevenuePriorYear |
| Total Revenue Current Year | 10177007 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1073747 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 750717 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 9428094 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 8365302 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 479458 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 6627427 | OtherExpensePriorYear |
| Other Expenses Current Year | 4046261 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 17129268 | TotalExpensesPriorYear |
| Total Expenses Current Year | 13162280 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -5469563 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -2985273 | RevenuesLessExpensesCY |
| Total Assets BOY | 33860823 | TotalAssetsBOY |
| Total Assets EOY | 30204286 | TotalAssetsEOY |
| Total Liabilities BOY | 36208568 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 34121175 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -2347745 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -3916889 | NetAssetsOrFundBalancesEOY |
| Mission Description | See Part I, Line 1 | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 9315509 | Expense |
| Grants | 750717 | Grants |
| Revenue | 5630770 | Revenue |
| Description | Instruction: Knowledge generation and the delivery of education to undergraduate, graduate, youth education and adult education students in daytime, evening and weekend programs in three areas, Hebrew College Academic Programs, Youth Education and Adult Education. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 340103 | Expense |
| Grants | 0 | Grants |
| Revenue | 7212 | Revenue |
| Description | Academic Services: Providing services for College student recruitment, student records and administration for the Academic programs. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 363801 | Expense |
| Grants | 0 | Grants |
| Revenue | 62945 | Revenue |
| Description | Student Services: Operating the library and information technology for the Academic programs. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 32887 | Expense |
| Revenue | 1369 | Revenue |
| Description | Other: The College provides accounting services for entities located within the campus such as a Camp, Historical Society and an Institute. Funds are reimbursed to the college by these organizations. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 32887 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 1369 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 10052300 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 1 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 440 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 456 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Nbr Voting Governing Body Members | 20 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 19 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEON ZAIMES CPA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6175598782 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 160 HERRICK ROAD | AddressLine1 |
| City | NEWTON | City |
| State | MA | State |
| ZIP Code | 02459 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (25 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee | FormerFormer |
|---|---|---|---|---|---|---|---|---|
| David Begelfer | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| jack A eiferman | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| ronald feinstein | ||||||||
| CHAIR | 1.00 | X | 0 | 0 | 0 | X | ||
| GEORGE KRUPP | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| BETH MOSKOWITZ | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| HOWARD RUBIN | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| JAMES SOKOLOVE | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| Daniel Lehmann | ||||||||
| President | 40.00 | X | 240292 | 0 | 97195 | X | ||
| Barbara Karas | ||||||||
| TrustEE | 1.00 | X | 0 | 0 | 0 | |||
| Susan Ain | ||||||||
| SECRETARY | 1.00 | X | 0 | 0 | 0 | X | ||
| CAROL GOLDBERg | ||||||||
| TRUStEE | 1.00 | X | 0 | 0 | 0 | |||
| Harold Kotler | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| Suzanne Offit | ||||||||
| TrustEE | 1.00 | X | 0 | 0 | 0 | |||
| Terry Rosenberg | ||||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |||
| Steven G Segal | ||||||||
| TREASURER | 1.00 | X | 0 | 0 | 0 | X | ||
| Heather Zacker | ||||||||
| ex-officio trustee | 1.00 | X | 0 | 0 | 0 | |||
| betty brudnick | ||||||||
| trustee emeritus | 1.00 | X | 0 | 0 | 0 | |||
| mickey cail | ||||||||
| trustee emeritus | 1.00 | X | 0 | 0 | 0 | |||
| teddy cutler | ||||||||
| trustee emeritus | 1.00 | X | 0 | 0 | 0 | |||
| theodore teplow | ||||||||
| trustee emeritus | 1.00 | X | 0 | 0 | 0 | |||
| Michael Gilbert | ||||||||
| Vice President of Develo | 40.00 | 136376 | 0 | 9882 | X | |||
| David Starr | ||||||||
| VP for Community Educati | 40.00 | 123991 | 0 | 6889 | X | |||
| Hilla Kobliner | ||||||||
| director of neta | 40.00 | 123237 | 0 | 6821 | X | |||
| moshe margolin | ||||||||
| regional director - NY o | 40.00 | 106765 | 0 | 17217 | X | |||
| David Gordis | ||||||||
| Former President Emeritu | 40.00 | 181210 | 0 | 6451 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 911871 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 144455 | TotalOtherCompensation |
| Number Individuals GT100 K | 6 | NumberIndividualsGT100K |
| Formers Listed | 1 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Accounting Management Solutions Inc | |||||
| 800 South Street suite 95 | Waltham | MA | 02453 | Accounting/Management | 634407 |
| Mintz Levin Cohn Ferris Glovsky & Po | |||||
| One Financial Center | Boston | MA | 02111 | Legal | 281316 |
| Casner & Edwards LLP | |||||
| 303 Congress Street | Boston | MA | 02210 | Legal Services | 209462 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| All Other Contributions | 4242069 | AllOtherContributions |
| Total Contributions | 4242069 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition and fees | 900099 | 5390415 | 5390415 |
| Auxiliary enterprises | 900099 | 411881 | 411881 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 5802296 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 57091 | TotalRevenueColumn |
| Exclusion | $57,091 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1452974 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1405773 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 47201 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 47201 | TotalRevenueColumn |
| Exclusion | $47,201 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Gain on sale of books | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 28350 | TotalRevenueColumn |
| Exclusion | $28,350 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 28350 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 10177007 | TotalRevenueColumn |
| Related Or Exempt Function Income | 5802296 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $132,642 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 750717 | Total |
| Program Services | 750717 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 327945 | Total |
| Program Services | 17757 | ProgramServices |
| Management And General | 310188 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7184759 | Total |
| Program Services | 5963300 | ProgramServices |
| Management And General | 914610 | ManagementAndGeneral |
| Fundraising | 306849 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 351794 | Total |
| Program Services | 271697 | ProgramServices |
| Management And General | 63262 | ManagementAndGeneral |
| Fundraising | 16835 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 500804 | Total |
| Program Services | 401243 | ProgramServices |
| Management And General | 82334 | ManagementAndGeneral |
| Fundraising | 17227 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 305777 | Total |
| Program Services | 24108 | ProgramServices |
| Management And General | 281669 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 85185 | Total |
| Management And General | 85185 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 368423 | Total |
| Program Services | 157130 | ProgramServices |
| Management And General | 187545 | ManagementAndGeneral |
| Fundraising | 23748 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23933 | Total |
| Program Services | 16048 | ProgramServices |
| Management And General | 7517 | ManagementAndGeneral |
| Fundraising | 368 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 360123 | Total |
| Program Services | 181520 | ProgramServices |
| Management And General | 154741 | ManagementAndGeneral |
| Fundraising | 23862 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18540 | Total |
| Program Services | 18540 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 470439 | Total |
| Program Services | 137353 | ProgramServices |
| Management And General | 333086 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 233676 | Total |
| Program Services | 226690 | ProgramServices |
| Management And General | 5914 | ManagementAndGeneral |
| Fundraising | 1072 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 313980 | Total |
| Program Services | 308483 | ProgramServices |
| Management And General | 5497 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 474185 | Total |
| Program Services | 353930 | ProgramServices |
| Management And General | 102596 | ManagementAndGeneral |
| Fundraising | 17659 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 793618 | Total |
| Program Services | 793618 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25632 | Total |
| Management And General | 25632 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Special Programs & Even | 269980 | 217615 | 14730 | 37635 |
| Miscellanous | 181468 | 133237 | 15603 | 32628 |
| Repairs & maintenance | 57460 | 48423 | 8862 | 175 |
| Training | 21760 | 15765 | 5995 | 0 |
| Dues & Subscriptions | 19042 | 4576 | 13066 | 1400 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23040 | Total |
| Program Services | 10550 | ProgramServices |
| Management And General | 12490 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13162280 | Total |
| Program Services | 10052300 | ProgramServices |
| Management And General | 2630522 | ManagementAndGeneral |
| Fundraising | 479458 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 785669 | BOY |
| EOY | 349818 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 100000 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3281351 | BOY |
| EOY | 1513197 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 167337 | BOY |
| EOY | 94710 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 59507 | BOY |
| EOY | 98871 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 28377708 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 8486052 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20614194 | BOY |
| EOY | 19891656 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 132497 | BOY |
| EOY | 121386 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3284913 | BOY |
| EOY | 2812904 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5535355 | BOY |
| EOY | 5221744 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33860823 | BOY |
| EOY | 30204286 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1179185 | BOY |
| EOY | 730331 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 660675 | BOY |
| EOY | 671562 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32100000 | BOY |
| EOY | 32000000 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 378596 | BOY |
| EOY | 351777 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1890112 | BOY |
| EOY | 367505 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36208568 | BOY |
| EOY | 34121175 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -11434465 | BOY |
| EOY | -11858322 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1355304 | BOY |
| EOY | 410903 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7731416 | BOY |
| EOY | 7530530 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -2347745 | BOY |
| EOY | -3916889 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33860823 | BOY |
| EOY | 30204286 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Solicited Assets For Sale | 0 | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 6684549 | BeginningOfYearBalance |
| Contributions | -159194 | Contributions |
| Investment Earnings Or Losses | 420066 | InvestmentEarningsOrLosses |
| Other Expenditures | 208221 | OtherExpenditures |
| End Of Year Balance | 6737200 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 8507181 | BeginningOfYearBalance |
| Contributions | -654467 | Contributions |
| Investment Earnings Or Losses | -828165 | InvestmentEarningsOrLosses |
| Other Expenditures | 340000 | OtherExpenditures |
| End Of Year Balance | 6684549 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2283974 | OtherCostOrOtherBasis |
| Book Value | 2283974 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 20677032 | OtherCostOrOtherBasis |
| Depreciation | 4541740 | Depreciation |
| Book Value | 16135292 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 70685 | OtherCostOrOtherBasis |
| Depreciation | 20559 | Depreciation |
| Book Value | 50126 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2981641 | OtherCostOrOtherBasis |
| Depreciation | 2899188 | Depreciation |
| Book Value | 82453 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2364376 | OtherCostOrOtherBasis |
| Depreciation | 1024565 | Depreciation |
| Book Value | 1339811 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 19891656 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | pooled investment fund | Description |
| Book Value | 2812904 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 2812904 | TotalOfBookValueSecurities |
Other Assets OtherAssets (4 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Debt Service Reserve Fund | 3250152 |
| Debt Service funds | 241481 |
| Bond Issuance Costs, net | 1323895 |
| Restricted cash | 406216 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 5221744 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Annuity payable | Description |
| Amount | $367,505 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 367505 | TotalOfAmounts |
| Total Revenue | 10177007 | TotalRevenue |
| Total Expenses | 13162280 | TotalExpenses |
| Excess Or Deficit For Year | -2985273 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 379625 | NetUnrealizedGLOnInvestments |
| Other | $1,036,504 | OtherAmount |
| Total Adjustments | 1416129 | TotalAdjustments |
| Excess Or Deficit Per FS | -1569144 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 11593136 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 379625 | NetUnrealizedGainsInvestments |
| Other Revenues | 1036504 | OtherRevenues |
| Revenue Not Rptd F990 | 1416129 | RevenueNotRptdF990 |
| Revenue Subtotal | 10177007 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 10177007 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 13162280 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 13162280 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 13162280 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Part III, Line 1a: | The College does not capitalize collections, which have been acquired through purchase or donation. Purchases of collection items are recorded as decreases in unrestricted net assets in the year in which the items are acquired. | |
| Part III, Line 4: | The library has a number of valuable artifacts including rare texts, sculptures, scrolls and other religious artifacts which have been donated to the College over a period of many years. The College is also in possession of a collection of rare coins. These collections further the exempt purpose of the College because they are Jewish cultural artifacts being preserved for future generations and being used for the purposes of Jewish learning. | |
| Part V, Line 4: | a portion of the endowment investment return is used to help support the operations of the school, under an investment spending policy voted on by the Board of Trustees. Part V, line 1b: The Contributions line includes $(283,347)of transfers from endowment to unrestricted net assets for prior year endowment contributions that were redesignated by the donors during the year. it also includes a $250,000 transfer from unrestricted net assets to endowment for a prior year contribution whose purpose was clarified in fiscal year 2010. in addition, the contributions line also includes $(155,000) for a change in allowance for doubtful accounts on endowment pledges (see also Parts XI and XII). | Description of Intended Use of Endowment Funds: |
| Part XI, Line 8 - Other Adjustments: | unrealized loss on carrying value of interest rate swap contract: -369346. Cancellation of temporarily restricted pledges: -255180. change in allowance for doubtful accounts on permanently restricted pledges: -155000. FORGIVENESS OF DEBT: 1816030. | |
| Part XII, Line 2d - Other Adjustments: | Unrealized loss on carrying value of interest rate swap contract: -369346. canCellation of temporarily restricted pledges : -255180. change in allowance for doubtful accounts on permanently restricted pledges: -155000. FORGIVENESS OF DEBT: 1816030. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Pub Via Broadcast Media Expln | The student materials, recruiting materials, web site, and employee handbook all have the required policy information disclosed. | PubViaBroadcastMediaExpln |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Govt Financial Aid Explanation | HEBREW COLLEGE RECEIVES AND PARTICIPATES IN VARIOUS GOVERNMENTAL FINANCIAL ASSISTANCE PROGRAMS COMMON TO COLLEGES AND UNIVERSITIES SUCH AS; FEDERAL FAMILY EDUCATION LOANS AND FEDERAL PELL GRANT PROGRAM. NO FUNDS HAVE BEEN REVOKED OR SUSPENDED AS OF YEAR END. | GovtFinancialAidExplanation |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Various grants and scholarships to Hebrew College students | TypeOfGrant |
| Number Of Recipients | 204 | NumberOfRecipients |
| Amount Of Cash Grant | 750717 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: The College complies with the U.S. Department of Education policy regarding Title IV funds. The College has dedicated individuals perform the work outlined in the scope of the grant who work to ensure proper stewardship of funds. These individuals follow the statutory and regulatory requirements set forth in the grant. Funds are drawn after expenses are incurred. Progress reports are submitted in compliance with the grant requirements and appropriate documentation is maintained. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 0 | SubstantiationRequired |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 1 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Daniel Lehmann | |||||||||||||
| 240292 | 0 | 0 | 0 | 0 | 0 | 32000 | 0 | 65195 | 0 | 337487 | 0 | 0 | 0 |
| David Gordis | |||||||||||||
| 181210 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6451 | 0 | 187661 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Part I, Line 4a | Pursuant to President Rabbi Lehmann's employment agreement, the College has set up a deferred compensation plan under section 457 of the Internal Revenue Code and accrued a contribution of $51,750 to this plan as of 6/30/10. $29,500 OF THIS CONTRIBUTION RELATES TO FISCAL YEAR 2010. Contributions to this plan vest at various times through June, 2013, as long as the employee remains employed at the College. | |
| Part III | Schedule J: Part I - Line 2 - The housing allowance is a parsonage allowance, the amount of which is negotiated as part of the President's contract. | Supplemental Information |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section B, line 11 | The form 990 is formally approved by the Finance Committee and then made available to the Board of Directors. |
| Form 990, Part VI, Section B, line 12c | The college requires sign off of the conflict of interest policy. This is how compliance is monitored. |
| Form 990, Part VI, Section B, line 15a | The president's salary is determined by the Board using comparability data, such as 990's of other organizations. The Board regularly evaluates the President's performance. |
| Form 990, Part VI, Section C, line 19 | Governing documents, conflict of interest policies and the financial statements of the college are available through public websites and upon request. |
| Form 990, Part XI, LINE 2C | The board of directors is responsible for oversight of the audit. This process has not changed from the prior year. |