2024-05-10T13:23:10-05:00 2023-06-30 366055558 GRANT THORNTON LLP 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2022-07-01 150532204 ITHACA COLLEGE ITHA 6072743118 953 DANBY ROAD ITHACA NY 14850 TIMOTHY DOWNS CFO & VP FINANCE & ADMIN 6072743118 2024-05-10 1 TIMOTHY DOWNS XXX-XX-XXXX 0 SCOTT THOMPSETT P00741490 2125990100 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LA JERNE TERRY CORNISH 953 DANBY ROAD ITHACA NY 14850 482579609 0 X WWW.ITHACA.EDU X 1892 NY OUR MISSION IS TO EDUCATE, ENGAGE, AND EMPOWER THROUGH THEORY, PRACTICE, AND PERFORMANCE. 29 23 3874 20 638303 31163 14552419 12066816 294064315 295367090 43739419 49596709 1057790 1045459 353413943 358076074 118259837 120395050 0 0 122423609 122915951 0 0 2538160 72340065 78659602 313023511 321970603 40390432 36105471 835496702 849515520 176108807 167843111 659387895 681672409 X SEE SCHEDULE O 0 0 198786121 120092116 233630910 SEE SCHEDULE O 37375805 240 59911086 SEE SCHEDULE O 27053137 119765 1282961 SEE SCHEDULE O 17032818 182929 0 OTHER PROGRAM SERVICES:ACADEMIC SUPPORT INCLUDES EXPENSES INCURRED TO PROVIDE SUPPORT SERVICES FOR THE COLLEGE'S PRIMARY PROGRAM SERVICE OF INSTRUCTION, RESEARCH, AND PUBLIC SERVICE. IT INCLUDES THE FOLLOWING ACTIVITIES: THE RETENTION, PRESERVATION, AND DISPLAY OF EDUCATIONAL MATERIALS AT THE ITHACA COLLEGE LIBRARY, THE HANDWERKER GALLERY, AND OTHER GALLERY SPACES; INFORMATION TECHNOLOGY SERVICES DEPLOYED AT THE COLLEGE, PARTICULARLY SERVICES WITHIN THE THEMES OF CAMPUS ENGAGEMENT AND TEACHING & LEARNING; ACADEMIC ADMINISTRATION AND PERSONNEL PROVIDING ADMINISTRATIVE SUPPORT AND MANAGEMENT DIRECTION TO THE PRIMARY PROGRAM SERVICE; AND SEPARATELY BUDGETED SUPPORT FOR COURSE AND CURRICULUM DEVELOPMENT. 17032818 182929 0 280247881 1 1 0 1 0 0 1 1 0 1 1 1 0 0 1 1 1 0 1 1 1 1 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 1 0 1 1 0 0 0 0 0 0 0 1 490 0 1 3874 1 1 1 1 UK 0 0 0 0 0 0 0 0 0 0 X 29 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X TIMOTHY DOWNS - CFO VP FINANCE 6072743118 953 DANBY ROAD ITHACA NY 14850 LA JERNE TERRY CORNISH PRESIDENT 40.00 0.00 X X 507546 0 36070 CASEY L KENDALL TRUSTEE, STAFF 40.00 0.00 X 142038 0 34138 BARUCH J WHITEHEAD TRUSTEE, FACULTY 40.00 0.00 X 104221 0 15772 ALEXA RAHMAN TRUSTEE, STUDENT (AS OF 07/22) 1.00 0.00 X 224 0 0 DAVID H LISSY CHAIR 1.00 0.00 X X 0 0 0 JAMES W NOLAN JR VICE CHAIR 1.00 0.00 X X 0 0 0 ROSANNA AYBAR TRUSTEE 1.00 0.00 X 0 0 0 LUVELLE BROWN TRUSTEE 1.00 0.00 X 0 0 0 MICHAEL J CONOVER TRUSTEE 1.00 0.00 X 0 0 0 JACK H DEMBOW TRUSTEE 1.00 0.00 X 0 0 0 KENNETH FISHER TRUSTEE (AS OF 07/22) 1.00 0.00 X 0 0 0 DAVID FLEISHER II TRUSTEE 1.00 0.00 X 0 0 0 THADDEUS J FORTIN TRUSTEE 1.00 0.00 X 0 0 0 GARY J GROSS TRUSTEE 1.00 0.00 X 0 0 0 KIRK HARBINGER TRUSTEE 1.00 0.00 X 0 0 0 TRACI HUGHES TRUSTEE 1.00 0.00 X 0 0 0 DAVID MEBERG TRUSTEE 1.00 0.00 X 0 0 0 KRISTIN R MUENZEN TRUSTEE 1.00 0.00 X 0 0 0 JOHN NEESON TRUSTEE (AS OF 07/22) 1.00 0.00 X 0 0 0 WILLIAM J NELLIGAN III TRUSTEE 1.00 0.00 X 0 0 0 KATHLEEN K NEWLANDS TRUSTEE (THRU 06/30/2023) 1.00 0.00 X 0 0 0 MARY GEORGE OPPERMAN TRUSTEE (THRU 06/30/2023) 1.00 0.00 X 0 0 0 CHRISTOPHER D PALMIERI TRUSTEE 1.00 0.00 X 0 0 0 JEFFREY J SELINGO TRUSTEE 1.00 0.00 X 0 0 0 JAN E SINGER TRUSTEE (THRU 06/30/2023) 1.00 0.00 X 0 0 0 PETER R TAFFAE TRUSTEE 1.00 0.00 X 0 0 0 JAMES E TAYLOR TRUSTEE 1.00 0.00 X 0 0 0 DOUGLAS M WEISMAN TRUSTEE 1.00 0.00 X 0 0 0 KIMBERLY A ZEOLI TRUSTEE (THRU 06/30/2023) 1.00 0.00 X 0 0 0 MELANIE STEIN PROVOST & SENIOR VP ACADEMIC AFFAIRS 40.00 0.00 X 274483 0 15967 TIMOTHY C DOWNS VP FINANCE & ADMINISTRATION, CFO 40.00 0.00 X 254870 0 44475 LAURIE M KOEHLER THRU 0623 VP MARKETING & ENROLLMENT STRATEGY 40.00 0.00 X 243416 0 41379 HAYLEY HARRIS VP HUMAN RESOURCES (THRU 09/22) 40.00 0.00 X 179027 0 43203 BONNIE PRUNTY VP STUDENT AFFAIRS & CAMPUS LIFE 40.00 0.00 X 183335 0 16578 EMILY ROCKETT AS OF 0323 VP GENERAL COUNSEL & BOARD SECRETARY 40.00 0.00 X 179581 0 20333 DAVID L WEIL ASSOCIATE VP & CIO 40.00 0.00 X 209180 0 57893 LINDA PETROSINO DEAN, HS&HP (THRU 06/23) 40.00 0.00 X 236480 0 30644 KIRRA FRANZESE ASSOCIATE VP & CHRO (AS OF 10/22) 40.00 0.00 X 176613 0 45896 CLAIRE GLEITMAN DEAN, H&S 40.00 0.00 X 185087 0 32458 JAMES A YAGGIE PROFESSOR, DIR. HS&HP 40.00 0.00 X 170457 0 56854 ODALYS M DIAZ PINEIRO CHIEF OF STAFF 40.00 0.00 X 185866 0 30885 MARIE C BLOUIN ASSOCIATE PROFESSOR & CHAIR 40.00 0.00 X 180010 0 12303 STEPHEN TROPIANO PROFESSOR & LA PROGRAM DIRECTOR 40.00 0.00 X 171653 0 18593 DAVID PRUNTY THRU 0622 EXECUTIVE DIRECTOR, AUXILIARY SVCS 40.00 0.00 X 173311 0 17546 WENDY KOBLER THRU 0622 VP PHILANTHROPY & ENGAGEMENT 0.00 0.00 X 237257 0 17112 NICOLE EVERSLEY BRADWELL EXECUTIVE DIRECTOR, ADMISSION 40.00 0.00 X 118422 0 17341 NANCY E PRINGLE THRU 1022 SECRETARY & LEGAL COUNCIL 40.00 0.00 X 108045 0 24252 ROSANNA FERRO THRU 0622 VP STUD AFFAIRS & CAMPUS LIFE 0.00 0.00 X 132875 0 20540 TIMOTHY R CAREY THRU 0622 ASSOCIATE VP, FACILITIES 0.00 0.00 X 371591 0 7817 ALKA BRAMHANDKAR INTERIM DEAN (THRU 06/22)/PROFESSOR 40.00 0.00 X 174463 0 27355 JOHN I POWERS INTERIM DEAN (THRU 07/22)/PROFESSOR 40.00 0.00 X 152470 0 40461 KEITH A KAISER PROFESSOR 40.00 0.00 X 115323 0 10937 DIANE M GAYESKI PROFESSOR 40.00 0.00 X 108275 0 16585 5276119 0 753387 143 1 1 0 ARCHITECTURAL CONCRETE PLUS LLC 69 HOLLISTER STREET DUNDEE NY 14837 GENERAL CONSTRUCTION 5053969 APOGEE PO BOX 735905 DALLAS TX 75373 IT DATA SERVICES 1574712 RUSTON PAVING CO INC 6216 THOMPSON ROAD SYRACUSE NY 13206 GENERAL CONSTRUCTION 1285277 JOHN MILLS ELECTRIC INC 1836 GRAND CENTRAL AVE ELMIRA HEIGHTS NY 14903 GENERAL CONSTRUCTION 1270018 RAYMOND E KELLEY INC 33 MAIN STREET BOWMANSVILLE NY 14026 GENERAL CONSTRUCTION 1068482 43 4113932 7952884 741767 12066816 TUITION & FEES 900099 233630910 233630910 ROOM & BOARD 721310 55410752 55410752 STUDENT INSURANCE 900099 2023080 2023080 ANCILLARY STUDENT SVCS 611710 1282961 1282961 CAMPUS DINING SERVICES 900099 880558 880558 2138829 1165394 262079 711356 295367090 11743409 337264 11406145 46830 46830 143030 0 143030 143030 38960 104070 161434686 123581386 37853300 37853300 37853300 1370738 922149 448589 431302 17287 REBATES & REFUNDS 900099 253773 253773 153237 153237 407010 358076074 294824957 638303 50545998 348528 348528 115586120 115586120 4460402 4460402 3042758 791659 2199807 51292 799269 640437 158832 92284380 77505990 13315244 1463146 5694438 4660948 942431 91059 14670755 12098135 2362671 209949 6424351 5258212 1063408 102731 329354 329354 234528 234528 752451 752451 9921711 6367221 3346146 208344 381506 116205 265301 7821747 4930109 2801284 90354 6661631 2727456 3805333 128842 9466333 8865116 601217 3386708 3012045 270594 104069 1265859 835989 406989 22881 4586568 4586568 19939153 18664107 1214902 60144 3770336 2354293 1416043 FOOD SERVICE EXPENSE 4375146 4251457 123689 BAD DEBT EXPENSE 2602636 6841 2595795 REPAIRS & MAINTENANCE 1838909 1336721 502188 DUES & MEMBERSHIPS 460897 271181 185301 4415 864129 572141 291054 934 321970603 280247881 39184562 2538160 1394823 1160564 3477945 12589538 3464821 1784828 9059934 5070986 3396057 2497622 876872 595679 3638031 4628990 677009833 336258965 343923049 340750868 259334497 290000198 196719126 181504625 10211547 8931622 835496702 849515520 22403770 22980358 3744397 3284027 97143757 93145370 19115495 18708083 33701388 29725273 176108807 167843111 X 509829932 523678739 149557963 157993670 659387895 681672409 835496702 849515520 X 36105471 -15643314 -189616 2011973 X 0 1 X 1 1 1 X 37061756 14325948 24098826 14552419 12066816 102105765 37061756 14325948 24098826 14552419 12066816 102105765 23503755 78602010 8161288 8492161 7755217 11795803 11557045 47761514 102050 52243 0 295615 290348 740256 4836254 3728683 1095032 2514517 2489104 14663590 165271125 1539965064 0.47560 0.47980 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS SALES OF INVENTORY - 2018 AMOUNT: $ 2,705,352. 2019 AMOUNT: $ 2,088,598. 2020 AMOUNT: $ 568,379. 2021 AMOUNT: $ 1,396,104. 2022 AMOUNT: $ 1,370,738. OTHER PROGRAM REVENUE - 2018 AMOUNT: $ 1,701,337. 2019 AMOUNT: $ 1,108,174. 2020 AMOUNT: $ 317,832. 2021 AMOUNT: $ 696,545. 2022 AMOUNT: $ 711,356. FUNDRAISING EVENTS REVENUE - 2018 AMOUNT: $ 30,584. 2019 AMOUNT: $ 26,612. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. MISCELLANEOUS REVENUE - 2018 AMOUNT: $ 398,981. 2019 AMOUNT: $ 505,299. 2020 AMOUNT: $ 208,821. 2021 AMOUNT: $ 421,868. 2022 AMOUNT: $ 407,010. SCHEDULE A,PART II, COLUMN B: THE 2019 COLUMN INCLUDES THE AMOUNTS REPORTED ON THE FULL YEAR TWELVE-MONTH FORM 990 FOR THE YEAR ENDING MAY 31, 2019 AND A SHORT PERIOD FORM 990 FOR THE ONE-MONTH PERIOD JUNE 1, 2019 THROUGH JUNE 30, 2019. THUS, THIS COLUMN IS REFLECTIVE OF THE COLLEGE'S THIRTEEN-MONTH PERIOD INCOME STATEMENT ACTIVITY. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 0 0 1 1568 1568 0 PART II-B, LINE 1: THE COLLEGE IS A MEMBER OF ORGANIZATIONS LISTED AS REGISTRANTS ON THE LOBBYING DISCLOSURE ACT DATABASE. LINE 1(I) REPORTS 25% OF MEMBERSHIP DUES PAID TO THESE ORGANIZATIONS DURING THE COLLEGE'S FISCAL YEAR. ON OCCASION, A HANDFUL OF ITHACA COLLEGE STAFF MAY PARTICIPATE IN DE-MINIMIS LOBBYING ACTIVITIES TO ADVOCATE FOR FEDERAL, STATE AND LOCAL LEGISLATION THAT MAY BENEFIT THE COLLEGE AND ITS STUDENTS. THE COLLEGE DOES NOT REQUIRE THESE STAFF MEMBERS TO SPECIFICALLY IDENTIFY THE MINIMAL TIME SPENT RELATIVE TO SUCH LOBBYING ACTIVITIES AND SO NO COSTS HAVE BEEN QUANTIFIED IN THE SCHEDULE C LOBBYING EXPENDITURES REPORTED ABOVE. X X 2 101.00 1 1 40.00 1 1291000 X 0 356782996 1992372 30243097 4320003 11009194 373689268 425199038 3899230 -58191260 4311099 9812913 356782996 337301846 1742339 100494402 4018894 10320655 425199038 347334887 2098148 1411286 4885423 8657052 337301846 316025346 31310128 13094002 2053787 11040802 347334887 0.61930 0.24180 0.13890 0 0 13625326 13625326 569140259 281773677 287366582 6672535 1869913 4802622 43066028 24549970 18516058 44505685 28065405 16440280 340750868 PUBLIC EQUITIES (LP INVESTMENTS) 72126987 F HEDGE FUNDS 52159840 F PRIVATE EQUITY 41265652 F REAL ESTATE FUNDS 15952146 F 181504625 POSTRETIREMENT BENEFIT OBLIGATION 13082557 OPERATING LEASE LIABILITY 8711227 US GOVERNMENT GRANTS REFUNDABLE 3299831 INTEREST RATE SWAP AGREEMENTS 2800307 CONDITIONAL ASSET RETIREMENT OBLIGATIONS 1831351 29725273 X 222455220 -15643314 -106660 -15749974 238205194 752451 119118429 119870880 358076074 202099723 922149 922149 201177574 752451 120040578 120793029 321970603 PART II, LINE 9: HOW THE ORGANIZATION REPORTS CONSERVATION EASEMENTS THE CONSERVATION EASEMENTS ARE NOT REPORTED ON THE BALANCE SHEET OR IN FOOTNOTES TO THE ORGANIZATION'S FINANCIAL STATEMENTS. THE AMOUNTS ARE CONSIDERED IMMATERIAL. PART III, LINE 4: DESCRIPTION OF THE ORGANIZATION'S COLLECTIONS AND HOW THEY FURTHER ITS EXEMPT PURPOSE THE COLLEGE'S COLLECTIONS CONSIST OF VARIOUS WORKS OF ART INTENDED TO SUPPORT THE COLLEGE'S MISSION TO FOSTER INTELLECTUAL GROWTH, AESTHETIC APPRECIATION, AND CHARACTER DEVELOPMENT IN OUR STUDENTS. PART V, LINE 4: INTENDED USES OF ENDOWMENT FUNDS THE INTENDED USE OF THE COLLEGE'S ENDOWMENT FUNDS IS TO PROVIDE SCHOLARSHIPS AND GRANTS TO STUDENTS, AND TO SUPPORT THE COLLEGE'S EDUCATIONAL PROGRAMS. ITHACA COLLEGE CHANGED ITS FISCAL YEAR END FROM MAY 31 TO JUNE 30 AND ISSUED AN AUDITED FINANCIAL STATEMENT FOR THE THIRTEEN-MONTH PERIOD OF JUNE 1, 2018 THROUGH JUNE 30, 2019. FOR TAX PURPOSES, ITHACA COLLEGE WAS REQUIRED TO COMPLETE A FULL YEAR TWELVE-MONTH FORM 990 FOR THE YEAR ENDING MAY 31, 2019 AND A SHORT PERIOD FORM 990 FOR THE ONE-MONTH PERIOD JUNE 1, 2019 THROUGH JUNE 30, 2019. THUS, COLUMN (E) IS REFLECTIVE OF THE COLLEGE'S THIRTEEN-MONTH PERIOD INCOME STATEMENT ACTIVITY. PART X, LINE 2: FIN 48 DISCLOSURE THE COLLEGE FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. THE COLLEGE HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. MANAGEMENT BELIEVES THERE ARE NO UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADJUSTMENT TO LIABILITIES FOR OTHER EMPLOYEE BENEFITS 52,045. ADJUSTMENT TO LIABILITIES FOR SELF-INSURED HEALTH CARE 35,134. ADJUSTMENT TO LIABILITIES FOR GATE LOAN PROGRAM -16,783. ADJUSTMENT TO LIABILITIES FOR PERKINS LOAN PROGRAM 12,560. RETURN OF PRIOR YEAR REVENUE -949,717. REFUND OF PRIOR YEAR EXPENDITURES 760,101. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED WITH STUDENT RELATED REVENUES 120,040,578. COST OF GOODS SOLD (CAMPUS STORE) -922,149. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD (CAMPUS STORE) 922,149. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED WITH STUDENT RELATED REVENUES 120,040,578. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 NONDISCRIMINATORY POLICY THE COLLEGE'S NONDISCRIMINATORY POLICY APPEARS ON THE COLLEGE'S WEBSITE. SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES ASSISTANCE FROM THE US DEPARTMENT OF EDUCATION AND THE NEW YORK STATE EDUCATION DEPARTMENT TO FUND FINANCIAL AID PROGRAMS. THE COLLEGE RECEIVES ASSISTANCE FROM A VARIETY OF OTHER FEDERAL AND STATE AGENCIES TO FUND RESEARCH AND OTHER GRANT AWARDS. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 1 29 PROGRAM SERVICES STUDY ABROAD LONDON CENTER 1344244 CENTRAL AMERICA AND THE CARIBBEAN 0 3 PROGRAM SERVICES CONFERENCES/RESEARCH 3006 EAST ASIA AND THE PACIFIC 0 5 PROGRAM SERVICES CONFERENCES/RESEARCH 5905 EAST ASIA AND THE PACIFIC 0 1 PROGRAM SERVICES RECRUITING 2000 EUROPE (INCLUDING ICELAND & GREENLAND) 0 23 PROGRAM SERVICES CONFERENCES/RESEARCH 39904 EUROPE (INCLUDING ICELAND & GREENLAND) 0 2 PROGRAM SERVICES MAINTAIN OFFICES 3811 EUROPE (INCLUDING ICELAND & GREENLAND) 0 2 PROGRAM SERVICES RECRUITING 10231 MIDDLE EAST AND NORTH AFRICA 0 3 PROGRAM SERVICES CONFERENCES/RESEARCH 7044 NORTH AMERICA 0 12 PROGRAM SERVICES CONFERENCES/RESEARCH 14767 NORTH AMERICA 0 1 PROGRAM SERVICES RECRUITING 63 NORTH AMERICA 0 1 PROGRAM SERVICES STUDY ABROAD 233 RUSSIA AND NEIGHBORING STATES 0 1 PROGRAM SERVICES CONFERENCES/RESEARCH 1496 SUB-SAHARAN AFRICA 0 1 PROGRAM SERVICES CONFERENCES/RESEARCH 2741 CENTRAL AMERICA AND THE CARIBBEAN 0 5 GRANTMAKING GRANTS/SCHOLARSHIPS 195027 EAST ASIA AND THE PACIFIC 0 18 GRANTMAKING GRANTS/SCHOLARSHIPS 536903 EUROPE (INCLUDING ICELAND & GREENLAND) 0 20 GRANTMAKING GRANTS/SCHOLARSHIPS 599733 MIDDLE EAST AND NORTH AFRICA 0 5 GRANTMAKING GRANTS/SCHOLARSHIPS 158780 NORTH AMERICA 0 11 GRANTMAKING GRANTS/SCHOLARSHIPS 314454 RUSSIA AND NEIGHBORING STATES 0 9 GRANTMAKING GRANTS/SCHOLARSHIPS 372100 SOUTH AMERICA 0 11 GRANTMAKING GRANTS/SCHOLARSHIPS 414204 SOUTH ASIA 0 34 GRANTMAKING GRANTS/SCHOLARSHIPS 1294362 SUB-SAHARAN AFRICA 0 14 GRANTMAKING GRANTS/SCHOLARSHIPS 574839 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 47129711 1 68 0 143 1 211 1416145 51609413 53025558 SOUTH ASIA WHEELS 4 WOMEN DONATED FUNDS 5944 WIRE TRANSFER 0 1 0 SCHOLARSHIPS CENTRAL AMERICA AND THE CARIBBEAN 5 195027 EFT/WIRE 0 SCHOLARSHIPS EAST ASIA AND THE PACIFIC 18 536903 EFT/WIRE 0 SCHOLARSHIPS EUROPE (INCLUDING ICELAND & GREENLAND) 20 599733 EFT/WIRE 0 SCHOLARSHIPS MIDDLE EAST AND NORTH AFRICA 5 158780 EFT/WIRE 0 SCHOLARSHIPS NORTH AMERICA 11 314454 EFT/WIRE 0 SCHOLARSHIPS RUSSIA AND NEIGHBORING STATES 9 372100 EFT/WIRE 0 SCHOLARSHIPS SOUTH AMERICA 11 414204 EFT/WIRE 0 SCHOLARSHIPS SOUTH ASIA 34 1288418 EFT/WIRE 0 SCHOLARSHIPS SUB-SAHARAN AFRICA 14 574839 EFT/WIRE 0 1 0 1 1 1 0 PART I, LINE 2: PROCEDURES FOR MONITORING THE USE OF GRANTS AND OTHER ASSISTANCE: THE COLLEGE FOLLOWS THE OMB UNIFORM GUIDANCE WITH RESPECT TO MONITORING THE USE OF FUNDS OF SUBRECIPIENTS OF FEDERAL AWARDS. SCHOLARSHIPS GIVEN TO STUDENTS ARE CREDITED TO EACH STUDENT'S COLLEGE ACCOUNT TO BE USED FOR TUITION & FEES FOR THE EDUCATIONAL PROGRAM. EXPENDITURES FOR STUDY ABROAD PROGRAMS ARE REMITTED DIRECTLY TO THE FOREIGN INSTITUTIONS PROVIDING EDUCATIONAL SERVICES. EXPENDITURES FOR TRAVEL FOR CONFERENCES, RESEARCH, AND RECRUITING PURPOSES ARE COMPRISED OF (1) PAYMENTS TO FOREIGN ORGANIZATIONS PROVIDING SERVICES AND/OR (2) PAYMENTS TO EMPLOYEES AFTER THE SUBMISSION OF PROPERLY SUBSTANTIATED TRAVEL EXPENSE REPORTS IN ACCORDANCE WITH COLLEGE POLICY. PART I, LINE 3: EXPENDITURES ARE REPORTED ON AN ACCRUAL BASIS ACCORDING TO GAAP, CONSISTENT WITH THE ITHACA COLLEGE METHOD OF ACCOUNTING. PART III ACCOUNTING METHOD: PART IV, LINE 4: FOREIGN FILING REQUIREMENTS ITHACA COLLEGE INVESTS DIRECTLY IN A VARIETY OF ALTERNATIVE INVESTMENTS THAT ARE STRUCTURED AS EITHER FOREIGN CORPORATIONS, FOREIGN LIMITED PARTNERSHIPS OR DOMESTIC LIMITED PARTNERSHIPS. THE LIMITED PARTNERSHIP INVESTMENTS MAY, IN TURN, OWN AN INTEREST IN A FOREIGN CORPORATION, PASSIVE FOREIGN INVESTMENT COMPANY, OR FOREIGN PARTNERSHIP. TO THE EXTENT THAT ITHACA COLLEGE IS REQUIRED TO COMPLETE A FORM 926, 5471, 8621 OR 8865 BECAUSE ITS INVESTMENT EXCEEDS THE FILING THRESHOLD, THOSE FORMS HAVE BEEN ATTACHED TO THE ORGANIZATION'S FORM 990-T FILING. 1 HILLEL OF ITHACA COLLEGE 953 DANBY RD MULLER CHAPEL ITHACA NY 14850 521758795 501(C)(3) 110617 0 CONTRIBUTIONS RECEIVED & REMITTED BY ITHACA COLLEGE NATIONAL MERIT SCHOLARSHIP CORPORATION 1560 SHERMAN AVE NO 200 EVANSTON IL 60201 362307745 501(C)(3) 8000 0 ANNUAL REMITTANCE TO MERIT SCHOLARSHIP PROGRAM HOBART AND WILLIAM SMITH COLLEGE 300 PULTENEY STREET GENEVA NY 14456 160743040 501(C)(3) 15183 0 PAYMENT TO SUBRECIPIENT OF FEDERAL GRANT SUNY ESF 1 FORESTRY DRIVE SYRACUSE NY 13210 141368361 501(C)(3) 43610 0 PAYMENT TO SUBRECIPIENT OF FEDERAL GRANT UTICA UNIVERSITY 1600 BURRSTONE ROAD UTICA NY 13502 161476258 501(C)(3) 51629 0 PAYMENT TO SUBRECIPIENT OF FEDERAL GRANT THE RESEARCH FOUNDATION FOR THE STATE UNIVERSITY OF NEW YORK PO BOX 9 ALBANY NY 12201 141368361 501(C)(3) 55316 0 PAYMENT TO SUBRECIPIENT OF FEDERAL GRANT THE TRUSTEES OF GRINNELL COLLEGE 733 BROAD ST ROOM 0110 GRINNELL IA 50112 420680387 501(C)(3) 17298 0 PAYMENT TO SUBRECIPIENT OF FEDERAL GRANT TOMPKINS CORTLAND COMMUNITY COLLEGE 170 NORTH STREET DRYDEN NY 13053 160928736 GOVERNMENT 15367 0 PAYMENT TO SUBRECIPIENT OF FEDERAL GRANT ITHACA AREA ECONOMIC DEVELOPMENT 119 E SENECA ST SUITE 200 ITHACA NY 14850 166058339 501(C)(6) 16000 0 SUPPORT ECONOMIC ADVANCEMENT IN TOMPKINS COUNTY NY 8 1 SCHOLARSHIP 4658 115586120 0 PART I, LINE 2: THE PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS TO DOMESTIC ORGANIZATIONS VARY BASED ON THE NATURE OF THE AGREEMENT WITH THE GRANTEE. ORGANIZATIONS OPERATING OUT OF THE MULLER CHAPEL ARE SUBJECT TO OVERSIGHT BY COLLEGE EMPLOYEES. THE COLLEGE FOLLOWS THE OMB UNIFORM GUIDANCE WITH RESPECT TO MONITORING THE USE OF FUNDS OF SUBRECIPIENTS OF FEDERAL AWARDS. FOR GRANTS TO ALL OTHER DOMESTIC ORGANIZATIONS, THE COLLEGE RELEGATES RESPONSIBILITY FOR MONITORING THE USE OF GRANT FUNDS TO INDIVIDUALS WITHIN THOSE ORGANIZATIONS. STUDENTS MUST MEET THE CRITERIA SPECIFIED IN THE SCHOLARSHIP PROGRAM IN ORDER TO RECEIVE THE SCHOLARSHIP. FOR ONGOING SCHOLARSHIPS, STUDENTS MUST CONTINUE TO MEET THE CRITERIA IN ORDER TO BE AWARDED A SCHOLARSHIP IN SUBSEQUENT YEARS. X X 1 1 X X X 1 0 0 0 0 0 0 1 0 LA JERNE TERRY CORNISH PRESIDENT 494735 0 0 0 12811 0 14981 0 21089 0 543616 0 0 0 TIMOTHY R CAREY THRU 0622 ASSOCIATE VP, FACILITIES 114552 0 0 0 257039 0 7140 0 677 0 379408 0 0 0 TIMOTHY C DOWNS VP FINANCE & ADMINISTRATION, CFO 254870 0 0 0 0 0 15835 0 28640 0 299345 0 0 0 MELANIE STEIN PROVOST & SENIOR VP ACADEMIC AFFAIRS 274483 0 0 0 0 0 14071 0 1896 0 290450 0 0 0 LAURIE M KOEHLER THRU 0623 VP MARKETING & ENROLLMENT STRATEGY 243416 0 0 0 0 0 15208 0 26171 0 284795 0 0 0 LINDA PETROSINO DEAN, HS&HP (THRU 06/23) 236480 0 0 0 0 0 10306 0 20338 0 267124 0 0 0 DAVID L WEIL ASSOCIATE VP & CIO 199180 0 10000 0 0 0 9177 0 48716 0 267073 0 0 0 WENDY KOBLER THRU 0622 VP PHILANTHROPY & ENGAGEMENT 119322 0 0 0 117935 0 7955 0 9157 0 254369 0 0 0 JAMES A YAGGIE PROFESSOR, DIR. HS&HP 170457 0 0 0 0 0 10941 0 45913 0 227311 0 0 0 KIRRA FRANZESE ASSOCIATE VP & CHRO (AS OF 10/22) 153603 0 23010 0 0 0 9566 0 36330 0 222509 0 0 0 HAYLEY HARRIS VP HUMAN RESOURCES (THRU 09/22) 152252 0 0 0 26775 0 10873 0 32330 0 222230 0 0 0 CLAIRE GLEITMAN DEAN, H&S 185087 0 0 0 0 0 11697 0 20761 0 217545 0 0 0 ODALYS M DIAZ PINEIRO CHIEF OF STAFF 185866 0 0 0 0 0 11558 0 19327 0 216751 0 0 0 ALKA BRAMHANDKAR INTERIM DEAN (THRU 06/22)/PROFESSOR 146054 0 0 0 28409 0 7263 0 20092 0 201818 0 0 0 EMILY ROCKETT AS OF 0323 VP GENERAL COUNSEL & BOARD SECRETARY 164581 0 15000 0 0 0 10250 0 10083 0 199914 0 0 0 BONNIE PRUNTY VP STUDENT AFFAIRS & CAMPUS LIFE 181654 0 0 0 1681 0 9471 0 7107 0 199913 0 0 0 JOHN I POWERS INTERIM DEAN (THRU 07/22)/PROFESSOR 123766 0 0 0 28704 0 9390 0 31071 0 192931 0 0 0 MARIE C BLOUIN ASSOCIATE PROFESSOR & CHAIR 174910 0 0 0 5100 0 10422 0 1881 0 192313 0 0 0 DAVID PRUNTY THRU 0622 EXECUTIVE DIRECTOR, AUXILIARY SVCS 85478 0 0 0 87833 0 3857 0 13689 0 190857 0 0 0 STEPHEN TROPIANO PROFESSOR & LA PROGRAM DIRECTOR 139069 0 0 0 32584 0 8530 0 10063 0 190246 0 0 0 CASEY L KENDALL TRUSTEE, STAFF 142038 0 0 0 0 0 9105 0 25033 0 176176 0 0 0 ROSANNA FERRO THRU 0622 VP STUD AFFAIRS & CAMPUS LIFE 100225 0 0 0 32650 0 6457 0 14083 0 153415 0 0 0 NICOLE EVERSLEY BRADWELL EXECUTIVE DIRECTOR, ADMISSION 118422 0 0 0 0 0 7296 0 10045 0 135763 0 0 0 NANCY E PRINGLE THRU 1022 SECRETARY & LEGAL COUNCIL 53295 0 0 0 54750 0 3406 0 20846 0 132297 0 0 0 KEITH A KAISER PROFESSOR 107234 0 0 0 8089 0 6605 0 4332 0 126260 0 0 0 DIANE M GAYESKI PROFESSOR 106499 0 0 0 1776 0 6575 0 10010 0 124860 0 0 0 PART I, LINE 1A HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE PRESIDENT LA JERNE TERRY CORNISH RECEIVED $11,211 IN FRINGE BENEFITS IN CALENDAR YEAR 2022, INCLUDING THE PERSONAL USE OF HOUSING, CLEANING SERVICES FOR SAID HOUSING, AND A LEASED VEHICLE. THE COLLEGE TREATED THESE BENEFITS AS TAXABLE AND INCLUDED THEM WITHIN INCOME; THIS AMOUNT IS REPORTED IN SCHEDULE J, PART II, COLUMN (B)(III). ROSANNA FERRO RECEIVED A HOUSING FRINGE BENEFIT TOTALING $7,800 IN CALENDAR YEAR 2022. THIS AMOUNT IS REPORTED IN SCHEDULE J, PART II, COLUMN (B)(III). PART I, LINE 4A VACATION PAYOUTS: AS PART OF THEIR SEPARATION FROM THEIR ROLES WITH THE COLLEGE, THE FOLLOWING INDIVIDUALS RECEIVED PAYMENTS REPRESENTING ACCRUED AND UNUSED VACATION TIME AS FOLLOWS: WENDY KOBLER, $27,935; HAYLEY HARRIS, $26,775; ROSANNA FERRO, $24,850; DAVID PRUNTY, $18,253; ALKA BRAMHANDKAR, $28,409; TIMOTHY R. CAREY, $28,560; AND JOHN I. POWERS, $22,000. THESE PAYMENTS ARE REPORTED IN SCHEDULE J, PART II, COLUMN (B)(III). RETIREMENT INCENTIVES: DURING THE FISCAL YEAR ENDING JUNE 30, 2023, THE COLLEGE IMPLEMENTED A ONE-TIME INCENTIVE TO RETIRE FOR ELIGIBLE EMPLOYEES. IN CALENDAR YEAR 2022, DAVID PRUNTY RECEIVED THIS ONE-TIME PAYMENT TOTALING $64,250. THIS PAYMENT IS REPORTED IN SCHEDULE J, PART II, COLUMN (B)(III). SEVERANCE PAYMENTS: THE FOLLOWING INDIVIDUALS RECEIVED SEVERANCE PAYMENTS: WENDY KOBLER, $90,000; AND TIMOTHY R. CAREY, $228,479. THESE PAYMENTS ARE REPORTED IN SCHEDULE J, PART II, COLUMN (B)(III). PART I, LINE 4B: SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN: NO PERSONS LISTED ON FORM 990 PART VII SECTION A LINE 1A PARTICIPATED IN OR RECEIVED PAYMENT FROM AN IRC SECTION 457(F) SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. PART I, LINE 7 NON-FIXED PAYMENTS MERIT BONUSES: IN ACCORDANCE WITH THE COLLEGE'S COMPENSATION POLICIES, EMPLOYEES WHO HAVE MADE SPECIFIC AND SIGNIFICANT ACCOMPLISHMENTS AND WHO HAVE PERFORMED WELL IN SUPPORT OF A PROJECT OR INITIATIVE DURING THE YEAR MAY BE RECOGNIZED WITH A ONE-TIME MERIT PAYMENT. THESE PAYMENTS ARE REPORTED IN SCHEDULE J, PART II, COLUMN (B)(II). OTHER BONUSES: THE FOLLOWING INDIVIDUALS RECEIVED RETENTION BONUSES: KIRRA FRANZESE, $20,000; EMILY ROCKETT, $15,000; AND DAVID L. WEIL, $10,000. THESE PAYMENTS ARE REPORTED IN SCHEDULE J, PART II, COLUMN (B)(II). TAXABLE REIMBURSEMENTS: LA JERNE TERRY CORNISH RECEIVED TAXABLE COMPENSATION OF $1,600 RELATED TO PERSONAL FINANCIAL SERVICES. THIS PAYMENT IS REPORTED IN SCHEDULE J, PART II, COLUMN (B)(III). ADDITIONAL DUTIES: IN ACCORDANCE WITH THE COLLEGE'S COMPENSATION POLICIES, FACULTY WHO PERFORM ADDITIONAL DUTIES AND MEET CERTAIN ELIGIBILITY REQUIREMENTS ARE ENTITLED TO RECEIVE ADDITIONAL COMPENSATION WHILE PERFORMING THESE ADDITIONAL DUTIES. UNLESS OTHERWISE NARRATED ELSEWHERE IN THIS SCHEDULE J, AMOUNTS REPORTED IN SCHEDULE J, PART II, COLUMN (B)(III) REPRESENT THIS COMPENSATION. EMPLOYER CONTRIBUTIONS TO IRC SECTION 403(B) RETIREMENT PLAN: AMOUNTS IN SCHEDULE J, PART II, COLUMN (C) ARE COMPRISED OF EMPLOYER CONTRIBUTIONS TO THE IRC SECTION 403(B) RETIREMENT PLAN. SCHEDULE J, PART II, COLUMN (D) NONTAXABLE BENEFITS: NON-CASH TUITION REMISSION: THE FOLLOWING INDIVIDUALS RECEIVED NON-CASH TUITION REMISSION BENEFITS FOR DEPENDENTS: HAYLEY HARRIS, $16,288; DAVID L. WEIL, $38,173; KIRRA FRANZESE, $15,805; AND JAMES YAGGIE, $12,563. THESE AMOUNTS ARE REPORTED IN SCHEDULE J, PART II, COLUMN (D). JOB-RELATED EDUCATION: THE FOLLOWING INDIVIDUALS RECEIVED JOB-RELATED EDUCATION FRINGE BENEFITS: LA JERNE TERRY CORNISH, $6,600; AND WENDY KOBLER, $3,300. THESE AMOUNTS ARE REPORTED IN SCHEDULE J, PART II, COLUMN (D). EMPLOYER-PAID HEALTH AND WELLNESS BENEFITS: ALL OTHER AMOUNTS REPORTED IN SCHEDULE J, PART II, COLUMN (D) ARE COMPRISED OF THE FOLLOWING: EMPLOYER AND EMPLOYEE PORTIONS OF HEALTH BENEFITS INCLUDING MEDICAL PREMIUMS, DENTAL PREMIUMS, VISION & HEARING PREMIUMS, LIFE INSURANCE PREMIUMS, CONTRIBUTIONS TO HEALTH SAVINGS ACCOUNTS, AND CONTRIBUTIONS TO THE EMERITI RETIREE HEALTH CARE PROGRAM. A TOMPKINS COUNTY DEVELOPMENT CORPORATION 272290745 2020-06-11 35274000 REFUNDING OF THE REISSUED SERIES 2005B BONDS 0 0 0 B TOMPKINS COUNTY DEVELOPMENT CORPORATION 272290745 890096CC2 2015-09-24 49150749 REFIN OF REISSUED SER. 2007 & 2008 BONDS 0 0 0 C TOMPKINS COUNTY DEVELOPMENT CORPORATION 272290745 890096CZ1 2017-12-09 25635508 ADVANCE REFUNDING OF SERIES 2011 0 0 0 D TOMPKINS COUNTY DEVELOPMENT CORPORATION 272290745 890096DR8 2018-12-20 21691959 CURRENT REFUNDING OF SERIES 2004 BONDS 0 0 0 A 2566175 35274000 281322 34992678 1 0 1 1 B 21875000 49150749 532438 48618311 1 0 1 1 C 2755000 26859625 376009 26483616 0 1 1 1 D 3395000 21691959 352901 21339058 1 0 1 1 B 0 1 1 1 0 0 0 1 C 0 1 1 1 0 0 0 1 D 0 1 0 0 0 0 1 A 0 1 1 0 1 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 0 0 1 0 0 0 0 1 D 0 1 1 0 0 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: TOMPKINS COUNTY DEVELOPMENT CORPORATION DATE THE REBATE COMPUTATION WAS PERFORMED: 10/10/2019 ISSUER NAME: TOMPKINS COUNTY DEVELOPMENT CORPORATION DATE THE REBATE COMPUTATION WAS PERFORMED: 06/12/2022 PART I, BOND A, COLUMN F: PROCEEDS OF THE BONDS WERE ISSUED TO CURRENTLY REFUND THE BORROWER'S OUTSTANDING SERIES 2005B BONDS (ORIGINALLY ISSUED ON 12/09/2013). PART I, BOND B, COLUMN F: PROCEEDS OF THE BONDS WERE ISSUED TO CURRENTLY REFUND THE BORROWER'S OUTSTANDING REISSUED SERIES 2007 BONDS (ISSUED 08/20/2009) AND REISSUED SERIES 2008 BONDS (ISSUED 09/17/2009) (COLLECTIVELY, THE "PRIOR BONDS"). PART I, BOND C, COLUMN F: PROCEEDS OF THE BONDS WERE ISSUED TO ADVANCE REFUND THE BORROWER'S OUTSTANDING SERIES 2011 BONDS (ISSUED 04/07/2011) (THE "PRIOR BONDS"). PART I, BOND D, COLUMN F: THE ISSUE DATE FOR THE SERIES 2004 BONDS WAS NOVEMBER 10, 2004. PART II, BOND A, LINE 13: SINCE PROCEEDS OF THE BONDS WERE USED FOR CURRENT REFUNDING PURPOSES, THE YEAR OF SUBSTANTIAL COMPLETION IS NOT APPLICABLE. PART II, BOND B, LINE 13: THE BONDS WERE ISSUED FOR THE PURPOSE OF REFUNDING PRIOR BONDS, A SUBSTANTIAL DATE OF COMPLETION IS NOT APPLICABLE TO THE BOND ISSUE. PART II, BOND D, LINE 13: SINCE THE PROCEEDS OF THE BONDS WERE USED FOR CURRENT REFUNDING PURPOSES, THE YEAR OF SUBSTANTIAL COMPLETION IS NOT APPLICABLE. PART III, BOND A: BECAUSE THE REFUNDED REISSUED SERIES 2005B BONDS ISSUED ON 12/9/2013 REFUNDED BONDS ISSUED BEFORE JANUARY 1, 2003, THE ISSUER HAS NOT COMPLETED PART III WITH RESPECT TO THE BONDS. PART III, LINE 7: AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORTED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. PART IV, BOND A, LINE 2: THE BONDS CONSIST OF A CURRENT REFUNDING, WHICH HAS MET AN EXCEPTION TO THE REBATE REQUIREMENT. PART IV, BOND B, LINE 2(C): THE INTERIM REBATE COMPUTATION WAS COMPLETED BY BLX GROUP LLC ON SEPTEMBER 25, 2023 AND CONCLUDED THAT NO REBATE LIABILITY WILL BE DUE ON THE BONDS ON ANY FUTURE REQUIRED COMPUTATION DATE. PART IV, BOND C, LINE 2(C): THE INTERIM REBATE COMPUTATION WAS COMPLETED BY BLX GROUP LLC ON DECEMBER 6, 2023 AND CONCLUDED THAT NO REBATE LIABILITY WILL BE DUE ON THE BONDS ON ANY FUTURE REQUIRED COMPUTATION DATE. PART IV, BOND D, LINE 2(A): THE BONDS ARE A CURRENT REFUNDING OF THE SERIES 2004 BONDS, ISSUED ON NOVEMBER 10, 2004, AND SATISFIED THE 6 MONTH EXCEPTION OF REBATE. PART IV, BOND D, LINE 2(C): THE INTERIM REBATE COMPUTATION WAS COMPLETED BY BLX GROUP LLC ON DECEMBER 6, 2023 AND CONCLUDED THAT NO REBATE LIABILITY WILL BE DUE ON THE BONDS ON ANY FUTURE REQUIRED COMPUTATION DATE. 83103 TUITION REMISSION EDUC. BENEFITS 98000 SCHOLARSHIPS EDUC. BENEFITS JASON MUENZEN FAMILY OF TRUSTEE 60751 SEE PART V 0 WILLIAM KIP OPPERMAN FAMILY OF TRUSTEE 20455 SEE PART V 0 SCHEDULE L, PART III: SCHOOLS ARE NOT REQUIRED TO IDENTIFY INTERESTED PERSONS TO WHOM THEY PROVIDED SCHOLARSHIPS AND DISCOUNTED TUITION, AND COLUMNS (A) AND (B) ARE LEFT BLANK FOR THESE LINES. REVEALING THE IDENTITY OF SUCH INTERESTED PERSONS COULD RESULT IN AN UNAUTHORIZED DISCLOSURE OF STUDENT EDUCATION RECORDS UNDER THE FAMILY EDUCATIONAL RIGHTS AND PRIVACY ACT (FERPA). SCHEDULE L, PART IV, COLUMN D: BOARD OF TRUSTEES MEMBER KRISTIN R. MUENZEN HAS A FAMILY MEMBER WHO IS AN EMPLOYEE OF THE COLLEGE. JASON MUENZEN WAS EMPLOYED IN THE SCHOOL OF BUSINESS THROUGH MAY 2022 AS AN INSTRUCTOR AND THE DIRECTOR OF THE INVESTMENT PROGRAM AND RECEIVED WAGES OF $60,751 FOR THE YEAR ENDING DECEMBER 31, 2022.BOARD OF TRUSTEES MEMBER MARY G. OPPERMAN HAS A FAMILY MEMBER WHO IS AN EMPLOYEE OF THE COLLEGE. WILLIAM KIP OPPERMAN WORKED AS A PART-TIME LECTURER AND RECEIVED WAGES OF $20,455 FOR THE YEAR ENDING DECEMBER 31, 2022. X 25 737589 FAIR MARKET VALUE X EQUIPMENT 4 4178 COMPARABLE SALE 0 0 1 1 PART I, COLUMN (B): THE COLLEGE IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. PART I, LINE 32B: THE COLLEGE USES INVESTMENT BROKERS TO SELL CONTRIBUTIONS OF PUBLICLY TRADED SECURITIES. FORM 990, PART III, LINE 1 - ORGANIZATION'S MISSION: VISION: A GLOBAL DESTINATION FOR BOLD THINKERS SEEKING TO BUILD THRIVING COMMUNITIES. MISSION: EDUCATE, ENGAGE, AND EMPOWER THROUGH THEORY, PRACTICE, AND PERFORMANCE. VALUES: ACADEMIC EXCELLENCE, RESPECT AND ACCOUNTABILITY, INNOVATION, SUSTAINABILITY, AND EQUITY. ALL OF THESE VALUES ARE INTERRELATED AND EQUALLY CRITICAL TO ACCOMPLISHING ITHACA COLLEGE'S VISION AND MISSION. ACADEMIC EXCELLENCE. ITHACA COLLEGE VIEWS ACADEMIC EXCELLENCE AS THE INTEGRATION OF THEORY, PRACTICE, AND PERFORMANCE. THE COLLEGE'S UNIQUE FUSION OF THE LIBERAL ARTS AND PROFESSIONAL PROGRAMS ASSUMES THAT KNOWLEDGE NEEDS TO INFORM AND BE INFORMED BY HANDS-ON EXPERIENCE, REAL-LIFE APPLICATION, AND CONCRETE ACTION. CURRICULAR AND CO-CURRICULAR ACTIVITIES SHOULD PROVIDE ALL COMMUNITY MEMBERS WITH OPPORTUNITIES TO DEVELOP, DEBATE, AND CRITICALLY EVALUATE STRATEGIES TO ADDRESS COMPLEX PROBLEMS. RESPECT AND ACCOUNTABILITY. MUTUAL CARE, RESPECT, AND ACCOUNTABILITY ARE EXPECTED IN ALL FACETS OF INSTITUTIONAL LIFE. ITHACA COLLEGE VALUES EVERY COMMUNITY MEMBER'S DIGNITY AND SEEKS TO CREATE A SOCIAL ENVIRONMENT WHERE EVERYONE CAN FLOURISH AND BE THEIR AUTHENTIC SELF. AS MEMBERS OF A THRIVING COMMUNITY, WE DEMONSTRATE PRACTICES THAT FOSTER A SENSE OF BELONGING, SHARED RESPONSIBILITY, COLLABORATION, INNOVATION, AND ACHIEVEMENT. ACCOUNTABILITY TO ITHACA COLLEGE'S VALUES AND POLICIES GIVES US THE OPPORTUNITY TO CONSIDER THE CONSEQUENCES OF OUR ACTIONS, TO SELF-EXAMINE, AND TO FIND WAYS TO RESTORE TRUST AND FORGIVENESS WHEN HARM IS CAUSED. A CULTURE OF CARE AND LOVE GROWS WHEN WE RESPECTFULLY ENGAGE IN LEARNING OPPORTUNITIES THAT HELP US SHIFT OUT OF OUR PRESUMED PARADIGMS. INNOVATION. A CULTURE OF INNOVATION ENABLES US TO REMAIN FORWARD THINKING, NIMBLE, AND ADAPTABLE TO SOCIAL AND TECHNOLOGICAL CHANGE. WHEN PEOPLE FROM DIVERSE BACKGROUNDS AND EXPERIENCES ARE EMPOWERED TO EXCHANGE IDEAS AND COLLABORATIVELY PROBLEM-SOLVE, INNOVATION GROWS, CREATIVITY SPARKS, AND INSTITUTIONAL AND PERSONAL GOALS ARE ACHIEVED. COLLABORATION BETWEEN THE PROFESSIONAL AND LIBERAL ARTS TRADITIONS CULTIVATES ACADEMIC EXCELLENCE IN THE SPIRIT OF THEORY, PRACTICE, AND PERFORMANCE. SUSTAINABILITY. ADOPTING INSTITUTIONAL STRATEGIES THAT OFFER ECOLOGICAL AND RESOURCE-BASED SUSTENANCE TO THE PEOPLE AND PLACES OF ITHACA COLLEGE ENSURE ITS FUTURITY. SUSTAINABILITY MEANS INCREASING OUR USAGE OF RENEWABLE ENERGY SOURCES AND REDUCING OUR CARBON FOOTPRINT BECAUSE WE UNDERSTAND THE IMPACT OF OUR DECISIONS ON THE COMMUNITY AND THE PLANET. IT MEANS PRACTICING GOOD STEWARDSHIP OF FINANCIAL RESOURCES. IT MEANS FOSTERING CONNECTIONS AMONG STUDENTS, FACULTY, STAFF, ALUMNI, AND ADMINISTRATORS TO SERVE THE PUBLIC GOOD. WE ACTIVATE CRITICAL THINKING, SCHOLARLY INQUIRY, PROFESSIONAL SKILLS, AND PERFORMANCE IN ORDER TO POSITIVELY IMPACT, SUSTAIN, AND ADVANCE OUR LOCAL AND GLOBAL COMMUNITIES. EQUITY. WE ADOPT AN EQUITY FRAMEWORK THAT PROACTIVELY SEEKS TO MAKE ITHACA COLLEGE ACCESSIBLE, AFFORDABLE, AND INCLUSIVE FOR ALL PEOPLE, ESPECIALLY THOSE IMPACTED BY SYSTEMIC DISADVANTAGE, MARGINALIZATION, AND EXCLUSION. THIS ENDEAVOR REQUIRES RESOURCE ALLOCATION AS WELL AS ORGANIZATIONAL STRUCTURES THAT FACILITATE EQUITY. IT DEMANDS ADOPTING STRATEGIES FOR INCREASING THE REPRESENTATIONAL DIVERSITY OF STUDENTS, FACULTY, AND STAFF WHO ARE CURRENTLY UNDERREPRESENTED IN HIGHER EDUCATION. IT ALSO MEANS IMPLEMENTING INCLUSIVE POLICIES AND PRACTICES PROVEN TO FOSTER THE RETENTION, BELONGING, AND ADVANCEMENT OF PEOPLE WHO FACE SYSTEMIC DISADVANTAGES AND DISCRIMINATION BASED ON RACE, GENDER, SEXUAL ORIENTATION, RELIGION, ABILITY, AND NATIONAL ORIGIN. FINALLY, AN EQUITY FRAMEWORK ASSUMES INCLUSIVE DECISION-MAKING PROCESSES, TRANSPARENCY, AND ACCOUNTABILITY AS THE PRIMARY WAYS OF WORKING TOGETHER. FORM 990, PART III, LINE 4A INSTRUCTION, RESEARCH, AND PUBLIC SERVICE: ITHACA COLLEGE IS A PRIVATE, NONSECTARIAN, COEDUCATIONAL LIBERAL ARTS COLLEGE LOCATED IN ITHACA, NEW YORK. THE PRINCETON REVIEW CONSISTENTLY NAMES THE COLLEGE AMONG THE BEST COLLEGES IN THE NATION, WITH "THE BEST 389 COLLEGES: 2024 EDITION" AWARDING THE COLLEGE HIGH RANKINGS ON LISTS FOR BEST COLLEGE NEWSPAPER, BEST COLLEGE RADIO STATION, BEST COLLEGE THEATER, AND TOP 50 GREEN COLLEGES. IN FALL 2023, THE COLLEGE ENROLLED 4,368 UNDERGRADUATE STUDENTS AND 460 GRADUATE STUDENTS. ROY H. PARK SCHOOL OF COMMUNICATIONS: THE SCHOOL OF COMMUNICATIONS, RECOGNIZED AS A LEADING UNDERGRADUATE COMMUNICATIONS SCHOOL, IS KNOWN FOR ITS PROMINENT STUDENT-RUN MEDIA VEHICLES, INCLUDING: THE ITHACAN, THE COLLEGE'S OFFICIAL WEEKLY NEWSPAPER; ITHACA COLLEGE TELEVISION; AND THE WICB RADIO STATION. THE SCHOOL ALSO OFFERS THE LOS ANGELES PROGRAM, AN INTERNSHIP-BASED PROGRAM THAT PROVIDES STUDENTS WITH PROFESSIONAL EXPERIENCE IN THEIR CHOSEN FIELD WHILE TAKING INDUSTRY-RELATED COURSES AT THE JAMES B. PENDLETON CENTER, LOCATED MINUTES FROM BURBANK AND HOLLYWOOD. SCHOOL OF BUSINESS: ACCREDITED BY THE ASSOCIATION OF ADVANCE COLLEGIATE SCHOOLS OF BUSINESS (AACSB), THE SCHOOL OF BUSINESS OFFERS A RIGOROUS PROFESSIONAL EDUCATION, OFFERING A RANGE OF UNDERGRADUATE PROGRAMS, CONCENTRATIONS, AND MINORS, AS WELL AS GRADUATE LEVEL AND CERTIFICATE PROGRAMS. STUDENTS PARTICIPATE IN THE PROFESSIONS PROGRAM, A PROFESSIONAL DEVELOPMENT CURRICULUM THAT ALLOWS STUDENTS TO DEVELOP PROGRESSIVE SKILLS AND GAIN EXPERIENCES THAT WILL PREPARE THEM FOR COMPETITIVE INTERNSHIPS AND CAREERS. SCHOOL OF MUSIC, THEATRE, AND DANCE: TRACING ITS ROOTS TO THE COLLEGE'S FOUNDING IN 1892 AS A CONSERVATORY OF MUSIC, THE SCHOOL OF MUSIC PROVIDES STATE-OF-THE-ART FACILITIES, FEATURES A VARIETY OF ENSEMBLES, AND PRESENTS HUNDREDS OF PERFORMANCES ANNUALLY. THE SCHOOL IS HOST TO SEVERAL SUMMER MUSIC OPPORTUNITIES TO MUSICIANS OF ALL AGES, INCLUDING THE SUMMER MUSIC ACADEMY AND THE SUMMER PIANO INSTITUTE, AND IS ACCREDITED BY THE NATIONAL ASSOCIATION OF SCHOOLS OF MUSIC. THE DEPARTMENT OF THEATRE ARTS DRAWS STUDENTS FROM ACROSS THE UNITED STATES AND THE WORLD AND IS ACCREDITED BY THE NATIONAL ASSOCIATION OF SCHOOLS OF THEATRE. SCHOOL OF HUMANITIES & SCIENCES (H&S): A LIBERAL ARTS EDUCATION IN THE SCHOOL OF H&S PREPARES STUDENTS FOR LIFE IN A RAPIDLY CHANGING, MULTICULTURAL, AND GLOBALLY INCLUSIVE WORLD. H&S STUDENTS RECEIVE A BROAD FOUNDATIONAL UNDERSTANDING OF ISSUES FACING THE HUMAN COMMUNITY. STUDENTS BUILD THEIR OWN INTEGRATIVE AND CROSS-DISCIPLINARY VERSION OF AN H&S EDUCATION. SCHOOL OF HEALTH SCIENCES AND HUMAN PERFORMANCE (HS&HP): THE SCHOOL OF HS&HP'S STUDENTS TOUCH PEOPLE'S LIVES AS CLINICIANS, THERAPISTS, RESEARCHERS, ADMINISTRATORS, AND SPORT PROFESSIONALS. HS&HP STUDENTS CHOOSE FROM A ROBUST ARRAY OF ORGANIZATIONS ACROSS THE NATION TO ENGAGE IN INTERNSHIPS AND FIELDWORK, AND CAN HELP CLIENTS AT ONE OF FOUR ON-CAMPUS CLINICS. THE SCHOOL OFFERS A RANGE OF UNDERGRADUATE PROGRAMS, AS WELL AS GRADUATE PROGRAMS IN AREAS OF EXERCISE AND SPORT SCIENCES, OCCUPATIONAL THERAPY, PHYSICAL THERAPY, PHYSICIAN ASSISTANT STUDIES AND SPEECH-LANGUAGE PATHOLOGY AND AUDIOLOGY. STUDENTS ARE ENCOURAGED TO PARTICIPATE IN ONE OF THE COLLEGE'S MANY STUDY ABROAD OPPORTUNITIES. THE COLLEGE OPERATES THE ITHACA COLLEGE LONDON CENTER, WHICH IS LOCATED IN THE HEART OF THE ROYAL BOROUGH OF KENSINGTON AND CHELSEA AND IS AMONG THE LONGEST-STANDING STUDY ABROAD PROGRAMS IN LONDON. THE COLLEGE PROVIDES STUDENTS OPPORTUNITIES TO ENGAGE IN EXPERIENTIAL LEARNING THROUGH SCHOLARSHIP, RESEARCH, AND CREATIVE PERFORMANCE WITH FACULTY AND STAFF MEMBERS. RESEARCH IS FUNDED SUBSTANTIALLY BY PRIVATE AND GOVERNMENTAL AGENCIES. IN JUNE 2023, ITHACA COLLEGE HOSTED THE SUMMER GAMES OF THE SPECIAL OLYMPICS OF NEW YORK, BRINGING TOGETHER HUNDREDS OF ATHLETICS FROM ACROSS NEW YORK STATE, THEIR COACHES AND THEIR FAMILIES. FORM 990, PART III, LINE 4B AUXILIARY SERVICES: AUXILIARY ENTERPRISES EXIST TO FURNISH GOODS OR SERVICES TO STUDENTS, FACULTY, STAFF, AND OTHER INSTITUTIONAL DEPARTMENTS. AUXILIARY ENTERPRISES ARE MANAGED TO OPERATE AS SELF-SUPPORTING ACTIVITIES. MAJOR AUXILIARY ENTERPRISES AT THE COLLEGE INCLUDE THE FOLLOWING: DINING SERVICES, WHICH OPERATES MULTIPLE RESIDENTIAL AND RETAIL DINING FACILITIES LOCATED THROUGHOUT THE CAMPUS; THE CAMPUS STORE, WHICH PURVEYS TEXTBOOKS, APPAREL, SUPPLIES AND ACCESSORIES; AND CONFERENCE AND EVENT SERVICES, WHICH PROVIDES A FULL RANGE OF MEETING AND EVENT SERVICES. FORM 990, PART III, LINE 4C STUDENT SERVICES: STUDENT SERVICES INCLUDES EXPENSES INCURRED FOR OFFICES OF ADMISSIONS AND THE REGISTRAR, STUDENT AID ADMINISTRATION, AND ACTIVITIES WITH THE PRIMARY PURPOSE OF CONTRIBUTING TO STUDENTS' EMOTIONAL AND PHYSICAL WELL-BEING AND INTELLECTUAL, CULTURAL, AND SOCIAL DEVELOPMENT OUTSIDE THE CONTEXT OF THE FORMAL INSTRUCTION PROGRAM. STUDENT SERVICES ALSO INCLUDES THE COLLEGE'S MULTITUDE OF ATHLETICS PROGRAMS. THE COLLEGE'S VARSITY TEAMS COMPETE AT THE DIVISION III LEVEL OF THE NCAA. THE COLLEGE IS ALSO A MEMBER OF THE EASTERN COLLEGE ATHLETIC CONFERENCE AND THE LIBERTY LEAGUE. INTERCOLLEGIATE SPORTS INCLUDE BASEBALL, BASKETBALL, CREW, CROSS COUNTRY RUNNING, FIELD HOCKEY, FOOTBALL, GOLF, GYMNASTICS, LACROSSE, SCULLING, SOCCER, SOFTBALL, SWIMMING & DIVING, TENNIS, TRACK & FIELD, VOLLEYBALL, AND WRESTLING. THE COLLEGE ALSO HAS A LARGE INTRAMURAL SPORTS PROGRAM, IN WHICH APPROXIMATELY 20% OF STUDENTS PARTICIPATE, AND WHICH OFFERS A VARIETY OF SPORTS INCLUDING SOCCER, VOLLEYBALL, FLAG FOOTBALL, AND BASKETBALL, IN ADDITION TO SINGLE DAY EVENTS SUCH AS TENNIS TOURNAMENTS AND BATTLESHIP. THE COLLEGE IS ALSO HOME TO MORE THAN 60 CLUB SPORTS, MANY OF WHICH COMPETE REGULARLY AGAINST OTHER COLLEGES IN LEAGUES AND TOURNAMENTS. STUDENT SERVICES ALSO INCLUDES EXPENSES FOR THE OFFICE OF STUDENT ENGAGEMENT, WHICH PROVIDES THE FIRST-YEAR EXPERIENCE AND ORIENTATION, AND OVERSEES STUDENT ACTIVITIES, MULTICULTURAL EVENTS, AND STUDENT ORGANIZATIONS. THE CENTER FOR CAREER EXPLORATION AND DEVELOPMENT, SERVING BOTH STUDENTS AND ALUMNI, PROVIDES CAREER-RELATED EDUCATION, EXPERIENTIAL LEARNING, PROFESSIONAL DEVELOPMENT, AND POST-GRADUATE OPPORTUNITIES FOR THE BENEFIT OF STUDENTS AND ALUMNI. FORM 990, PART VI, SECTION A, LINE 1A INDEPENDENT VOTING MEMBERS MEMBERS OF THE BOARD OF TRUSTEES ARE DEEMED TO BE NON-INDEPENDENT IF THEY HAVE A COMPENSATORY RELATIONSHIP WITH THE COLLEGE, EITHER BECAUSE THE INDIVIDUAL RECEIVES WAGES FROM THE COLLEGE, A FAMILY MEMBER IS EMPLOYED BY THE COLLEGE, OR BECAUSE THE INDIVIDUAL HAS A CONFLICT RELATIONSHIP REQUIRING DISCLOSURE ON SCHEDULE L OF THE FORM 990. THE FOLLOWING INDIVIDUALS HAVE COMPENSATION RELATIONSHIPS WITH THE COLLEGE: KRISTIN R. MUENZEN, MARY GEORGE OPPERMAN, ALEXA RAHMAN, CASEY L. KENDALL, BARUCH J. WHITEHEAD, AND LA JERNE TERRY CORNISH. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS THE COLLEGE'S DEPARTMENT OF FINANCIAL SERVICES COMPILES THE UNDERLYING RECORDS AND PREPARES SUPPORTING SCHEDULES USED IN THE PREPARATION OF THE FORM 990. THE COLLEGE USES AN EXTERNAL TAX SERVICE PROVIDER TO PREPARE AND REVIEW THE FORM 990. THE VICE PRESIDENT OF FINANCE AND ADMINISTRATION AND OTHER KNOWLEDGEABLE PERSONS REVIEW THE FORM 990 PRIOR TO SUBMITTING THE FORM 990 TO THE BOARD OF TRUSTEES FOR REVIEW. THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES ENGAGES IN AN ADDITIONAL REVIEW OF THE FORM 990 WITH THE EXTERNAL TAX SERVICE PROVIDER AND PERSONS FROM THE COLLEGE'S OFFICE OF BUSINESS AND FINANCE. THE FULL BOARD OF TRUSTEESS RECEIVES A COMPLETE COPY OF THE FORM 990 PRIOR TO FILING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY ALL TRUSTEES AND SENIOR MANAGEMENT COMPLETE ANNUAL CONFLICT OF INTEREST FORMS. THE FORMS ARE SUBMITTED TO THE SECRETARY OF THE BOARD AND ALL DISCLOSED CONFLICTS ARE FORWARDED TO THE CHAIR OF THE AUDIT COMMITTEE FOR REVIEW AND ON-GOING MONITORING. FORM 990, PART VI, SECTION B, LINE 15 PROCESS FOR DETERMINING EXECUTIVE COMPENSATION THE PROCESS FOR DETERMINING COMPENSATION FOR ALL SENIOR ADMINISTRATORS AND THE PRESIDENT IS GUIDED BY ITHACA COLLEGE'S EXECUTIVE COMPENSATION PHILOSOPHY. COMPARABILITY DATA - THE OFFICE OF HUMAN RESOURCES OBTAINS COMPARABLE COMPENSATION DATA FOR PERSONS IN COMPARABLE POSITIONS AT OTHER INSTITUTIONS OF HIGHER EDUCATION. THE PRIMARY DATA SOURCES ARE RECENT IRS FORMS 990 FROM COMPARABLE INSTITUTIONS AND THE ADMINISTRATORS IN HIGHER EDUCATION SURVEY PUBLISHED BY THE COLLEGE AND UNIVERSITY PROFESSIONAL ASSOCIATION FOR HUMAN RESOURCES (CUPA-HR). FOR THE PRESIDENT (TOP MANAGEMENT OFFICIAL) - THE GOVERNANCE AND COMPENSATION/ASSESSMENT COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS COMPARABLE COMPENSATION DATA PROVIDED BY THE OFFICE OF HUMAN RESOURCES. USING THESE DATA, THE GOVERNANCE AND COMPENSATION/ASSESSMENT COMMITTEE MAKES RECOMMENDATIONS ON COMPENSATION TO THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE REVIEWS THE RECOMMENDATIONS AND PRESENTS THE RECOMMENDED COMPENSATION TO THE BOARD OF TRUSTEES IN EXECUTIVE SESSION. THE BOARD OF TRUSTEES VOTES ON A RESOLUTION SETTING COMPENSATION FOR THE UPCOMING YEAR. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING FOR DELIBERATIONS AND DECISIONS REGARDING THESE COMPENSATION ARRANGEMENTS ARE MAINTAINED BY THE SECRETARY TO THE BOARD OF TRUSTEES. FOR THE CHIEF FINANCIAL OFFICER AND PROVOST & SENIOR VICE PRESIDENT - THE OFFICE OF HUMAN RESOURCES AND THE PRESIDENT DEVELOP RECOMMENDATIONS FOR COMPENSATION USING COMPARABLE COMPENSATION DATA. THE GOVERNANCE AND COMPENSATION/ASSESSMENT COMMITTEE EVALUATES AND APPROVES THESE RECOMMENDATIONS. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING FOR DELIBERATIONS AND DECISIONS REGARDING THESE COMPENSATION ARRANGEMENTS ARE MAINTAINED BY THE SECRETARY TO THE BOARD OF TRUSTEES. FOR ALL OTHER VICE PRESIDENTS AND DEANS - THE OFFICE OF HUMAN RESOURCES AND THE PRESIDENT DETERMINE COMPENSATION USING COMPARABLE COMPENSATION DATA. THE OFFICE OF HUMAN RESOURCES AND THE PRESIDENT REVIEW THE PLANNED COMPENSATION WITH THE GOVERNANCE AND COMPENSATION/ASSESSMENT COMMITTEE. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING FOR THE REVIEW OF THESE COMPENSATION ARRANGEMENTS ARE MAINTAINED BY THE SECRETARY TO THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 MAKING ORGANIZATIONAL DOCUMENTS AVAILABLE TO THE PUBLIC THE PUBLIC MAY ACCESS THE COLLEGE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS BY VISITING THE COLLEGE'S WEBSITE OR BY CONTACTING THE OFFICE OF THE VICE PRESIDENT OF FINANCE ADMINISTRATION AT THE CONTACT INFORMATION DISCLOSED IN PART VI SECTION C LINE 20. THE COLLEGE MAKES ITS IRS DETERMINATION LETTER CONFIRMING ITS TAX-EXEMPT STATUS AVAILABLE TO THE PUBLIC AT ITS PLACE OF BUSINESS UPON REQUEST IN LIEU OF THE FORM 1023 WHICH IS NO LONGER AVAILABLE. FORM 990, PART XI, LINE 9: ADJUSTMENT TO LIABILITIES FOR OTHER EMPLOYEE BENEFITS 52,045. ADJUSTMENT TO LIABILITIES FOR SELF-INSURED HEALTH CARE 35,134. ADJUSTMENT TO LIABILITIES FOR GATE LOAN PROGRAM -16,783. ADJUSTMENT TO LIABILITIES FOR PERKINS LOAN PROGRAM 12,560. POSTRETIREMENT BENEFITS GAIN OTHER THAN NET PERIODIC BENEFIT COST 1,476,646. CHANGE IN VALUATION OF CHARITABLE GIVING ANNUITY AGREEMENTS -23,696. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENTS 476,067.