TY 2021 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(1) ANGELO G ARAIMO...................................................................... PRESIDENT AND TRUSTEE	50.00 ................. 0.00	X	X	247,540	40,602
(2) JOAN NICOLAIS...................................................................... TRUSTEE AND CHAIR	1.00 ................. 0.00	X	X	0	0
(3) ANDREW F CORTESE...................................................................... TRUSTEE AND VICE CHAIR	1.00 ................. 0.00	X	X	0	0
(4) MARY CARACAPPA-HURTADO...................................................................... TRUSTEE AND TREASURER	1.00 ................. 0.00	X	X	0	0
(5) ALEX FOX...................................................................... TRUSTEE AND SECRETARY	1.00 ................. 0.00	X	X	0	0
(6) ROBERT COMERFORD...................................................................... TRUSTEE	1.00 ................. 0.00	X		0	0
(7) LISA DERESPINO BENNETT...................................................................... TRUSTEE	1.00 ................. 0.00	X		0	0
(8) ALETTA DIAMOND...................................................................... TRUSTEE	1.00 ................. 0.00	X		0	0
(9) PAUL EGENSTEINER...................................................................... TRUSTEE	1.00 ................. 0.00	X		0	0
(10) JEFFREY FORCHELLI...................................................................... TRUSTEE	1.00 ................. 0.00	X		0	0
(11) GRAHAM FOX...................................................................... TRUSTEE	1.00 ................. 0.00	X		0	0
(12) JAY HARTIG AS OF 32022...................................................................... TRUSTEE	1.00 ................. 0.00	X		0	0
(13) ERIC D HOUSER...................................................................... TRUSTEE	1.00 ................. 0.00	X		0	0
(14) THOMAS KENDRIS...................................................................... TRUSTEE	1.00 ................. 0.00	X		0	0
(15) SEYMOUR LACHMAN...................................................................... TRUSTEE	1.00 ................. 0.00	X		0	0
(16) MARC LEBOVITZ...................................................................... TRUSTEE	1.00 ................. 0.00	X		0	0
(17) LORRAINE MCNEILL-POPPER...................................................................... TRUSTEE	1.00 ................. 0.00	X		0	0

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(18) DONNA MOLLICA-NEW........................................................................ TRUSTEE	1.00 .......................0.00	X				0	0
(19) RICHARD MORGAN........................................................................ TRUSTEE	1.00 .......................0.00	X				0	0
(20) WILLIAM RENSHAW........................................................................ TRUSTEE	1.00 .......................0.00	X				0	0
(21) MAUREEN ROBINSON........................................................................ TRUSTEE	1.00 .......................0.00	X				0	0
(22) ANITA SABATINO........................................................................ TRUSTEE	1.00 .......................0.00	X				0	0
(23) CAROLINA SILVA AS OF 52022........................................................................ TRUSTEE (NON-VOTING)	1.00 .......................0.00	X				0	0
(24) KIMBERLY SPIRO........................................................................ TRUSTEE	1.00 .......................0.00	X				0	0
(25) NICK RICHARDSON THRU 52022........................................................................ PROVOST & VP FOR ACAD. AFFAIRS	50.00 .......................0.00		X			138,013	14,857
(26) JOHN A CARRESCIA........................................................................ CFO & VP OF FINANCE	50.00 .......................0.00		X			243,127	42,345
(27) RUTA SHAH-GORDON........................................................................ VP INTERNAT. AND CAMPUS LIFE	50.00 .......................0.00		X			167,922	41,098
(28) JAZZMINE GLOVER-WILSON........................................................................ VP WORKPLACE CULTURE AND INCLUSION	50.00 .......................0.00		X			151,738	36,534
(29) DAVID J MARTIN........................................................................ DIRECTOR OF COLLEGE RELATIONS	50.00 .......................0.00		X			159,387	4,360
(30) WALTER C HAMELINE........................................................................ VP OF INTERCOLLEGIATE ATHLETICS	50.00 .......................0.00		X			197,896	57,901
(31) TARSHIA STANLEY AS OF 62022........................................................................ PROVOST	50.00 .......................0.00		X			0	0
(32) JEFFREY KRAUS........................................................................ PROFESSOR	50.00 .......................0.00			X		173,158	5,000
(33) BASHIR B MASON THRU 42022........................................................................ HEAD MEN'S BASKETBALL COACH	50.00 .......................0.00			X		221,670	6,413
(34) ROBERT RUGGIERO........................................................................ CHIEF ENGINEER	50.00 .......................0.00			X		161,951	34,968
(35) TRACY JACKSON........................................................................ PHYSICIAN ASSISTANT DEPARTMENT HEAD	50.00 .......................0.00			X		146,238	3,988
(36) PATRICIA TOOKER........................................................................ DEAN OF NURSING SCHOOL	50.00 .......................0.00			X		139,427	3,531
(37) JOEL W MARTIN........................................................................ FORMER PRESIDENT AND TRUSTEE	50.00 .......................0.00				X	351,862	41,569

(A) Name and business address	(B) Description of services	(C) Compensation
CHARTWELLS PO BOX 91337 CHICAGO,IL60693	FOOD SERVICES	6,436,149
DNP BUILDERS 26 WEST 17TH STREET SUITE 803 NEW YORK,NY10011	CONSTRUCTION SERVICES	2,572,494
O&D BUILDERS 26 WEST 17TH STREET SUITE 803 NEW YORK,NY10011	CONSTRUCTION SERVICES	1,630,165
JENZABAR PO BOX 55018 BOSTON,MA02205	SOFTWARE/COMP SVCS	609,906
VAN ALPHEN BROTHERS INC 874 RICHMOND ROAD STATEN ISLAND,NY10304	CONSTRUCTION SERVICES	561,284
2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 13

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

WAGNER COLLEGE

Employer identification number

13-5604699

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2021

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2017	(b) 2018	(c) 2019	(d) 2020	(e) 2021	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..
6	Public support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2017	(b) 2018	(c) 2019	(d) 2020	(e) 2021	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support. Add lines 7 through 10

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2021 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2020 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2021. If the organization did not check the box on line 13, and line 14 is 33 1/3 % or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2020. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2021. If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization ..................................................... right arrow

10%-facts-and-circumstances test—2020. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly
supported organization ................................................ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2021

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2017	(b) 2018	(c) 2019	(d) 2020	(e) 2021	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge
6	Total. Add lines 1 through 5
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c	Add lines 7a and 7b..
8	Public support. (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2017	(b) 2018	(c) 2019	(d) 2020	(e) 2021	(f) Total
9	Amounts from line 6...
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,
check this box and stop here............................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2021 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2020 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2021 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2020 Schedule A, Part III, line 17 .............

19a

331/3% support tests—2021. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3% support tests—2020. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization .... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2021

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2021

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2021

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2021

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2021 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2021	(iii) Distributable Amount for 2021
1 Distributable amount for 2021 from Section C, line 6
2 Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2021:
a From 2016.......
b From 2017.......
c From 2018.......
d From 2019.......
e From 2020.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2021 distributable amount
i Carryover from 2016 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2021 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2021 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2022. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2017.....
b Excess from 2018.....
c Excess from 2019.....
d Excess from 2020.....
e Excess from 2021.....

Schedule A (Form 990) (2021)

Schedule A (Form 990) 2021

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Name of the organization

WAGNER COLLEGE

Employer identification number

13-5604699

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (2021)

Schedule B (Form 990) (2021) Page 2

Name of organization WAGNER COLLEGE

Part I Contributors	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2021)

Schedule B (Form 990) (2021)

Page 3

Name of organization WAGNER COLLEGE		Employer identification number 13-5604699

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (2021)

Schedule B (Form 990) (2021)

Page 4


Name of organization WAGNER COLLEGE			Employer identification number 13-5604699
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (2021)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet

Attach to Form 990.
SchDMd Bullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

WAGNER COLLEGE

Employer identification number

13-5604699

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... SchDMd Bullet

(ii)

Assets included in Form 990, Part X ............................... SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2021

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....	111,707,870	93,488,271	88,536,167	86,755,162	83,035,526
b	Contributions ...	2,666,613	6,377,192	1,091,089	4,418,115	1,650,371
c	Net investment earnings, gains, and losses	-13,006,634	16,512,788	8,140,128	1,545,445	5,851,751
d	Grants or scholarships ...	564,893	587,298	507,509	432,217	410,987
e	Other expenditures for facilities and programs ...	4,287,615	4,083,083	3,771,604	3,750,338	3,371,499
f	Administrative expenses ....
g	End of year balance ......	96,515,341	111,707,870	93,488,271	88,536,167	86,755,162

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

24.300 %

Permanent endowment SchDMd Bullet

64.900 %

Term endowment SchDMd Bullet

10.800 %

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....	4,393,475		4,393,475
b	Buildings ....	132,287,322	76,878,618	55,408,704
c	Leasehold improvements
d	Equipment ....	25,203,109	19,270,175	5,932,934
e	Other .....	6,890,554	4,224,597	2,665,957
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				68,401,070

Schedule D (Form 990) 2021

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value
(1)AMOUNTS HELD BY BOND TRUSTEES				73,087,829
(2)RIGHT OF USE ASSETS FOR OPERATING LEASES				544,639
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........				73,632,468

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	7,970,351
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2021

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	53,856,594
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	-17,211,499
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d	-1,944,881
e	Add lines 2a through 2d .....................			2e	-19,156,380
3	Subtract line 2e from line 1..................			3	73,012,974
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a	372,916
b	Other (Describe in Part XIII.) ...........	4b	42,337,746
c	Add lines 4a and 4b....................			4c	42,710,662
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	115,723,636

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	73,881,308
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d	-1,281,574
e	Add lines 2a through 2d....................			2e	-1,281,574
3	Subtract line 2e from line 1...................			3	75,162,882
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a	372,916
b	Other (Describe in Part XIII.) ............	4b	42,337,746
c	Add lines 4a and 4b.....................			4c	42,710,662
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	117,873,544

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART V, LINE 4:	ENDOWMENT FUNDS WAGNER COLLEGE MAINTAINS AN ENDOWMENT FUND FOR ALL CONTRIBUTIONS TO THE COLLEGE THAT ARE PERMANENTLY RESTRICTED BY THE DONOR. PERMANENTLY RESTRICTED CONTRIBUTIONS ARE ALL GIFTS GIVEN TO THE COLLEGE FOR WHICH THE DONOR INSTRUCTS THE COLLEGE NEVER TO SPEND THE ORIGINAL GIFT. OFTEN, WHEN CONTRIBUTORS GIVE PERMANENTLY RESTRICTED GIFTS TO THE COLLEGE, THEY WILL ALLOW THE INCOME EARNED ON THE FUNDS TO BE USED FOR VARIOUS PURPOSES. SUCH INCOME IS CLASSIFIED AS TEMPORARILY RESTRICTED ENDOWMENT NET ASSETS; THESE ASSETS ARE PRINCIPALLY USED FOR PLANT PROJECTS, LAND IMPROVEMENTS, AND VARIOUS PROGRAM SUPPORT. SOME OF THESE ASSETS MAY ALSO BE USED FOR SCHOLARSHIPS IF SO DIRECTED BY THE DONOR. OTHER TEMPORARILY RESTRICTED NET ASSETS MAY ALSO BE TIME RESTRICTED. THE COLLEGE'S ENDOWMENT CONSISTS OF APPROXIMATELY 245 INDIVIDUAL DONOR-RESTRICTED FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE COLLEGE HAS AN ENDOWMENT SPENDING POLICY FOR ENDOWMENT FUNDS THAT DO NOT HAVE A SPENDING POLICY PRESCRIBED IN THE GIFT DOCUMENT. THE COLLEGE'S ENDOWMENT TOTALS $96,515,341 AS OF AUGUST 31, 2022, OF WHICH $62,608,770 IS CLASSIFIED AS PERMANENTLY RESTRICTED NET ASSETS, $10,462,080 IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS, AND $23,444,491 IS CLASSIFIED AS UNRESTRICTED NET ASSETS. THE UNRESTRICTED ENDOWMENT NET ASSETS REPRESENT BOARD-DESIGNATED ENDOWMENT FUNDS.
PART X, LINE 2:	ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES THE COLLEGE HAS BEEN CLASSIFIED AS A SECTION 501(C)(3) ORGANIZATION AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AND SIMILAR PROVISIONS UNDER NEW YORK STATE TAX LAWS. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. 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 STANDARD REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE LIKELY THAN NOT" THRESHOLD AND APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. DURING THE YEARS ENDED AUGUST 31, 2022 AND 2021, THE COLLEGE EVALUATED ITS TAX POSITIONS AND CONCLUDED THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT MEET THE CRITERIA UNDER THE STANDARD. THE TAX YEARS ENDING AUGUST 2020, 2021, AND 2022 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. 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.
PART XI, LINE 2D	$1,944,881 IS A ONE TIME LOSS ON DEFEASANCE OF LONG-TERM DEBT FOR THE FISCAL YEAR. PART XI, LINE 4B $42,337,746 REPRESENTS TOTAL SCHOLARSHIPS AND FELLOWSHIPS FOR THE FISCAL YEAR.
PART XII, LINE 2D	$1,281,574 IS A ONE TIME WRITE OFF THE BOND ISSUANCE COSTS OF PRIOR DEBT. PART XII, LINE 4B $42,337,746 REPRESENTS TOTAL SCHOLARSHIPS AND FELLOWSHIPS FOR THE FISCAL YEAR.

Schedule D (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE E(Form 990)

Department of the Treasury
Internal Revenue Service

Schools

Complete if the organization answered "Yes" on Form 990,
Part IV, line 13, or Form 990-EZ, Part VI, line 48.
Right pointing arrow large image

Attach to Form 990 or Form 990-EZ.
Right pointing arrow large image

Go to www.irs.gov/Form990EZ for the latest information.

OMB No. 1545-0047 2021Open to Public Inspection

Name of the organization

WAGNER COLLEGE

Employer identification number

13-5604699

Part I

YES

Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws,

other governing instrument, or in a resolution of its governing body? . . . . . . . . . . . . . . . . . .

Yes

Does the organization include a statement of its racially nondiscriminatory policy toward students in all its

brochures, catalogues, and other written communications with the public dealing with student admissions,

programs, and scholarships? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

Has the organization publicized its racially nondiscriminatory policy on its primary publicly accessible Internet homepage at

all times during its taxable year in a manner reasonably expected to be noticed by visitors to the homepage, or through

newspaper or broadcast media during the period of solicitation for students, or during the registration period if it has no

solicitation program, in a way that makes the policy known to all parts of the general community it serves? If "Yes," please

describe. If "No," please explain. If you need more space use Part II. . . . . . . . . . . . . . . . . . .

Yes

Does the organization maintain the following?

Records indicating the racial composition of the student body, faculty, and administrative staff? . . . . . . . . .

Yes

Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory

basis? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

Copies of all catalogues, brochures, announcements, and other written communications to the public dealing

with student admissions, programs, and scholarships? . . . . . . . . . . . . . . . . . . . . . . .

Yes

Copies of all material used by the organization or on its behalf to solicit contributions? . . . . . . . . . . . .

Yes

If you answered "No" to any of the above, please explain. If you need more space, use Part II.

Does the organization discriminate by race in any way with respect to:

Students' rights or privileges? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Admissions policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Employment of faculty or administrative staff? . . . . . . . . . . . . . . . . . . . . . . . . .

Scholarships or other financial assistance? . . . . . . . . . . . . . . . . . . . . . . . . . .

Educational policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Use of facilities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Athletic programs? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other extracurricular activities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If you answered "Yes" to any of the above, please explain. If you need more space, use Part II.

Does the organization receive any financial aid or assistance from a governmental agency? . . . . . . . . . .

Yes

Has the organization's right to such aid ever been revoked or suspended? . . . . . . . . . . . . . . . .

If you answered "Yes" to either line 6a or line 6b, explain on Part II.

Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05

of Rev. Proc. 75-50, 1975-2 C.B. 587, covering racial nondiscrimination? If "No," explain on Part II. . . . . . . . .

Yes

Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50085D

Schedule E (Form 990) (2021)

Page 2

Part II

Supplemental Information. Provide the explanations required by Part I, lines 3, 4d, 5h, 6b, and 7, as applicable. Also provide
any other additional information. See instructions.

Return Reference	Explanation
SCHEDULE E, PART I, LINE 3	SEE SUPPLEMENTAL PAGE
PART I, LINE 3	THE FOLLOWING POLICY APPEARS IN THE ADMISSIONS SECTION OF THE WAGNER COLLEGE BULLETIN - "WAGNER COLLEGE ADMITS STUDENTS OF ANY RACE, AGE, SEX, RELIGION, OR ETHNIC AND NATIONAL ORIGIN."
PART I, LINE 6A	THE COLLEGE RECEIVES GRANTS FROM GOVERNMENT AGENCIES TO SUPPORT ITS OPERATIONS AND THE EDUCATIONAL PROGRAMS OF THE ORGANIZATION.

Schedule E (Form 990) (2021)

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Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization
WAGNER COLLEGE

Employer identification number
13-5604699

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(e) Amount of non-cash assistance	(f) Method of valuation (book, FMV, appraisal, other)	(g) Description of noncash assistance	(h) Purpose of grant or assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2021

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1) SCHOLARSHIPS & FELLOWSHIPS	1571	0	42,337,746	FMV	TUITION CREDIT
(2) HEERF GRANTS	1567	1,850,466	0	FMV
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference	Explanation
PART I, LINE 2:	WAGNER COLLEGE MONITORS THE USE OF SCHOLARSHIP FUNDS IN THE UNITED STATES BY ENSURING THAT ALL STUDENTS WHO RECEIVE SCHOLARSHIP MONIES ARE ALWAYS REGISTERED AS STUDENTS OF THE COLLEGE. MANY DEPARTMENTS WITHIN THE COLLEGE WORK IN CONJUNCTION TO ENSURE THAT SCHOLARSHIP FUNDS ARE MONITORED EFFICIENTLY AND EFFECTIVELY. THE ADMISSIONS OFFICE REVIEWS ALL STUDENT APPLICATIONS AND DETERMINES WHO IS ELIGIBLE TO RECEIVE SCHOLARSHIPS. THE FINANCE AND BUSINESS OFFICE DRAWS DOWN FUNDS FOR SCHOLARSHIPS AND GRANTS. THE FINANCIAL AID OFFICE AWARDS SCHOLARSHIPS AND GRANTS TO STUDENTS, AND THE REGISTRAR'S OFFICE MONITORS AND MAINTAINS ALL RECORDS REGARDING THE REGISTERED STATUS OF STUDENTS.
PART III, LINE 1, COLUMN B	WAGNER COLLEGE ESTIMATES THAT APPROXIMATELY 90% OF ALL FULL-TIME STUDENTS RECEIVE SOME SORT OF FINANCIAL ASSISTANCE FROM THE COLLEGE. THEREFORE, THE NUMBER OF RECIPIENTS OF GRANTS AND OTHER ASSISTANCE BY WAGNER COLLEGE IS ESTIMATED BY TAKING 90% OF THE TOTAL FTE ENROLLMENT FOR THE FALL 2021 SEMESTER (1,745), RESULTING IN APPROXIMATELY 1,571 RECIPIENTS.
PART III, LINE 2, COLUMN B	WAGNER COLLEGE AWARDED THOSE STUDENTS WHO DID NOT PREVIOUSLY RECEIVE HEERF GRANT MONIES IN THE PREVIOUS FISCAL YEAR. REMAINING HEERF FUNDS FOR THE FISCAL YEAR WERE AWARDED TO THOSE STUDENTS BASED ON PELL EHGIBILILY. THE NUMBER OF RECIPIENTS OF THE GRANT FOR THE FISCAL YEAR WAS 1,567.

Schedule I (Form 990) 2021

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Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990.
SchJMediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

WAGNER COLLEGE

Employer identification number

13-5604699

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Yes

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Yes

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2021

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1JOEL W MARTIN FORMER PRESIDENT AND TRUSTEE	(i) (ii)	336,972 ------------- 0	0 ------------- 0	14,890 ------------- 0	9,238 ------------- 0	32,331 ------------- 0	393,431 ------------- 0	0 ------------- 0
2ANGELO G ARAIMO PRESIDENT AND TRUSTEE	(i) (ii)	242,626 ------------- 0	0 ------------- 0	4,914 ------------- 0	7,557 ------------- 0	33,045 ------------- 0	288,142 ------------- 0	0 ------------- 0
3JOHN A CARRESCIA CFO & VP OF FINANCE	(i) (ii)	238,544 ------------- 0	0 ------------- 0	4,583 ------------- 0	7,500 ------------- 0	34,845 ------------- 0	285,472 ------------- 0	0 ------------- 0
4WALTER C HAMELINE VP OF INTERCOLLEGIATE ATHLETICS	(i) (ii)	187,657 ------------- 0	0 ------------- 0	10,239 ------------- 0	5,110 ------------- 0	52,791 ------------- 0	255,797 ------------- 0	0 ------------- 0
5BASHIR B MASON THRU 42022 HEAD MEN'S BASKETBALL COACH	(i) (ii)	218,758 ------------- 0	0 ------------- 0	2,912 ------------- 0	6,413 ------------- 0	0 ------------- 0	228,083 ------------- 0	0 ------------- 0
6RUTA SHAH-GORDON VP INTERNAT. AND CAMPUS LIFE	(i) (ii)	164,344 ------------- 0	0 ------------- 0	3,578 ------------- 0	5,303 ------------- 0	35,795 ------------- 0	209,020 ------------- 0	0 ------------- 0
7ROBERT RUGGIERO CHIEF ENGINEER	(i) (ii)	161,951 ------------- 0	0 ------------- 0	0 ------------- 0	9,110 ------------- 0	25,858 ------------- 0	196,919 ------------- 0	0 ------------- 0
8JAZZMINE GLOVER-WILSON VP WORKPLACE CULTURE AND INCLUSION	(i) (ii)	148,230 ------------- 0	0 ------------- 0	3,508 ------------- 0	4,800 ------------- 0	31,734 ------------- 0	188,272 ------------- 0	0 ------------- 0
9JEFFREY KRAUS PROFESSOR	(i) (ii)	170,914 ------------- 0	0 ------------- 0	2,244 ------------- 0	5,000 ------------- 0	0 ------------- 0	178,158 ------------- 0	0 ------------- 0
10DAVID J MARTIN DIRECTOR OF COLLEGE RELATIONS	(i) (ii)	154,841 ------------- 0	0 ------------- 0	4,546 ------------- 0	4,360 ------------- 0	0 ------------- 0	163,747 ------------- 0	0 ------------- 0
11NICK RICHARDSON THRU 52022 PROVOST & VP FOR ACAD. AFFAIRS	(i) (ii)	137,426 ------------- 0	0 ------------- 0	587 ------------- 0	4,220 ------------- 0	10,637 ------------- 0	152,870 ------------- 0	0 ------------- 0
12TRACY JACKSON PHYSICIAN ASSISTANT DEPARTMENT HEAD	(i) (ii)	145,000 ------------- 0	0 ------------- 0	1,238 ------------- 0	3,988 ------------- 0	0 ------------- 0	150,226 ------------- 0	0 ------------- 0

Schedule J (Form 990) 2021

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
PART I, LINE 1A	WAGNER COLLEGE PROVIDED HOUSING ON ITS BUSINESS PREMISES FOR JOEL MARTIN (FORMER PRESIDENT). THE PRESIDENT IS REQUIRED TO ACCEPT HOUSING AS A CONDITION OF HIS EMPLOYMENT AT THE COLLEGE. THE COLLEGE DEEMS IT NECESSARY FOR THIS INDIVIDUAL TO BE AVAILABLE ALL HOURS OF THE DAY AND NIGHT TO ATTEND ANY URGENT SITUATIONS THAT COULD ARISE AFTER NORMAL BUSINESS HOURS. THE ROLE OF PRESIDENT IS CHARGED WITH DUTIES OF SECURITY AND STUDENT WELFARE, SUCH AS CAMPUS HOUSING ISSUES, POWER OUTAGES, INCLEMENT WEATHER ISSUES, AND OTHER EMERGENCY SITUATIONS. THIS BENEFIT WAS NOT TREATED AS TAXABLE COMPENSATION TO THE EMPLOYEE. THE APPROXIMATE NON-TAXABLE VALUE OF THE HOUSING PROVIDED TO JOEL MARTIN WAS $12,405. WAGNER COLLEGE ALSO PROVIDED SOCIAL CLUB DUES FOR JOEL MARTIN, AS WELL AS FOR WALTER HAMELINE-DIRECTOR OF ATHLETICS. THESE MEMBERSHIPS ARE FOR BUSINESS PURPOSES ONLY, SPECIFICALLY DONOR DEVELOPMENT AND COLLEGE-RELATED BUSINESS MEETINGS.
PART I, LINE 3	WAGNER COLLEGE'S EXECUTIVE COMMITTEE, WHICH IS COMPRISED OF INDEPENDENT MEMBERS OF THE BOARD OF TRUSTEES, DETERMINES THE COMPENSATION OF THE COLLEGE'S PRESIDENT. BOTH THE EXECUTIVE COMMITTEE AND THE BOARD MUST REVIEW AND APPROVE COMPENSATION. COMPENSATION IS DETERMINED THROUGH REVIEW OF THE FORM 990 OF OTHER COMPARABLE LIKE-SIZE ORGANIZATIONS. THE EXECUTIVE COMMITTEE ALSO REFERS TO COMPARABLES AND SALARY SURVEYS, MAINLY CUPA, TO DETERMINE THE REASONABLENESS OF THE PROPOSED COMPENSATION AMOUNT. ANY COMPENSATION DETERMINATIONS OF THE EXECUTIVE COMMITTEE ARE RECORDED CONTEMPORANEOUSLY IN THE MINUTES OF THE COMMITTEE.
PART II	COLUMN B (BREAKDOWN OF W-2 COMPENSATION) INCLUDES EACH EMPLOYEE'S BASE COMPENSATION IN COLUMN B(I). COLUMN B(III) INCLUDES AMOUNTS FOR TAXABLE GROUP TERM LIFE INSURANCE. COLUMN C (RETIREMENT AND OTHER DEFERRED COMPENSATION) INCLUDES EMPLOYER CONTRIBUTIONS TO RETIREMENT PLANS FOR ALL INDIVIDUALS LISTED. COLUMN D (NONTAXABLE BENEFITS) IS COMPRISED OF A VARIETY OF BENEFITS, INCLUDING EMPLOYER CONTRIBUTIONS TO EMPLOYEE HEALTH PLANS, FLEXIBLE SPENDING ACCOUNT PLAN CONTRIBUTIONS, AND SOCIAL CLUB DUES. ALSO INCLUDED IN THIS TOTAL AS A CONDITION OF EMPLOYMENT, IS THE VALUE OF THE HOUSING PROVIDED BY THE COLLEGE TO THE FORMER PRESIDENT, JOEL MARTIN, AS WELL AS THE COSTS OF HIS ORDINARY HOME UTILITIES (ELECTRIC, GAS, WATER, AND CABLE).

Schedule J (Form 990) 2021

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Schedule K
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information on Tax-Exempt Bonds

Complete if the organization answered "Yes" to Form 990, Part Ⅵ, line 24a. Provide descriptions,
explanations, and any additional information in Part Ⅵ.
SchKMediumBullet

Attach to Form 990.
SchKMediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization
WAGNER COLLEGE

Employer identification number
13-5604699

Part Ⅰ

Bond Issues

(a) Issuer name		(b) Issuer EIN	(c) CUSIP #	(d) Date issued	(e) Issue price	(f) Description of purpose	(g) Defeased		(h) On behalf of issuer		(i) Pool financing
(a) Issuer name		(b) Issuer EIN	(c) CUSIP #	(d) Date issued	(e) Issue price	(f) Description of purpose	Yes	No	Yes	No	Yes	No
A	DORMITORY AUTHORITY OF THE STATE OF NEW YORK	14-6000293	6499037Q8	01-28-2009	30,500,000	FINANCE NEW DORMITORY		X		X		X
B	BUILD NYC RESOURCE CORPORATION	45-4040561	12008EAUO	09-25-2012	13,940,443	FINANCE BUILDING RENOVATIONS	X			X		X
C	DORMITORY AUTHORITY OF THE STATE OF NEW YORK	14-6000293	65000BMZ8	04-21-2022	116,573,065	FINANCE BUILDING RENOVATIONS		X		X		X

Part Ⅱ

Proceeds

	A		B		C		D
	1 Amount of bonds retired ..................
2 Amount of bonds legally defeased ..............			1,944,881
3 Total proceeds of issue ..................	30,500,000		13,940,443		116,573,065
4 Gross proceeds in reserve funds .............	1,085,576		1,270,500		7,104,250
5 Capitalized interest from proceeds .............
6 Proceeds in refunding escrows ...............
7 Issuance costs from proceeds ...............	415,922		271,309		1,167,310
8 Credit enhancement from proceeds .............	488,637
9 Working capital expenditures from proceeds .............
10 Capital expenditures from proceeds .............	28,139,152		12,356,021		78,141,955
11 Other spent proceeds .............	370,713		42,613		38,431,110
12 Other unspent proceeds .............
13 Year of substantial completion .............	2010		2015
	Yes	No	Yes	No	Yes	No	Yes	No
14 Were the bonds issued as part of a current refunding issue of tax-exempt bonds (or, if issued prior to 2020, a current refunding issue)? ........		X		X	X
15 Were the bonds issued as part of an advance refunding issue of taxable bonds (or, if issued prior to 2020, an advance refunding issue)? ........		X		X		X
16 Has the final allocation of proceeds been made? ..........	X		X			X
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? ..................	X		X		X

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50193E

Schedule K (Form 990) 2021

Page 2

Part Ⅲ

Private Business Use

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? .............		X		X		X
2 Are there any lease arrangements that may result in private business use of bond-financed property? ...............		X	X		X
3a Are there any management or service contracts that may result in private business use of bond-financed property? .............	X		X		X
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?	X		X		X
c Are there any research agreements that may result in private business use of bond-financed property? .............		X		X		X
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property?
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government ....	0.140 %		0.300 %		0.300 %
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government .........
6 Total of lines 4 and 5 .............	0.140 %		0.300 %		0.300 %
7 Does the bond issue meet the private security or payment test? ...		X		X		X
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?.............		X		X		X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. ..
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under Regulations sections 1.141-12 and 1.145-2? ........	X		X		X

Part Ⅳ

Arbitrage

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? ...		X		X		X
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? .......	X			X	X
b Exception to rebate? ........		X		X		X
c No rebate due? .........		X		X		X
If "Yes" to line 2c, provide in Part Ⅵ the date the rebate computation was performed ......
3 Is the bond issue a variable rate issue? .....		X		X		X

Schedule K (Form 990) 2021

Page 3

Part Ⅳ

Arbitrage (Continued)

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?		X		X		X
b Name of provider ..........
c Term of hedge .........
d Was the hedge superintegrated? ......
e Was the hedge terminated? ........
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?		X		X		X
b Name of provider ..........
c Term of GIC .........
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........
6 Were any gross proceeds invested beyond an available temporary period?		X		X		X
7 Has the organization established written procedures to monitor the requirements of section 148? ...	X		X		X

Part Ⅴ

Procedures To Undertake Corrective Action

---------------------------------------------------------------------------------------------------------------	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations?	X		X		X

Part Ⅵ

Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).

Return Reference	Explanation
SCHEDULE K, PART V	THE COLLEGE ACTIVELY REVIEWS THE ACTIVITIES OF THE BOND-FINANCED FACILITIES TO DETERMINE PRIVATE USE AND IDENTIFY POSSIBLE ARBITRAGE AND OTHER POTENTIAL VIOLATIONS OF FEDERAL TAX LAW. THE COLLEGE WILL DISCUSS ANY POSSIBLE VIOLATIONS WITH BOND COUNSEL AND, IF NECESSARY, CORRECT VIOLATIONS THROUGH THE VOLUNTARY CLOSING AGREEMENT PROGRAM IF SELF-REMEDIATION IS NOT OTHERWISE AVAILABLE.

Schedule K (Form 990) 2021

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SCHEDULE M
(Form 990)

Department of the Treasury

Internal Revenue Service

Noncash Contributions

Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image

Attach to Form 990.
Right pointing arrow large image

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

WAGNER COLLEGE

Employer identification number

13-5604699

Part I

Types of Property

	(a) Check if applicable	(b) Number of contributions or items contributed	(c) Noncash contribution amounts reported on Form 990, Part VIII, line 1g	(d) Method of determining noncash contribution amounts
1 Art—Works of art ....
2 Art—Historical treasures .
3 Art—Fractional interests ..
4 Books and publications ..
5 Clothing and household goods .......
6 Cars and other vehicles ..
7 Boats and planes ....
8 Intellectual property ...
9 Securities—Publicly traded .	X	17	310,419	SELLING PRICE
10 Securities—Closely held stock .
11 Securities—Partnership, LLC, or trust interests ....
12 Securities—Miscellaneous ..
13 Qualified conservation contribution—Historic structures .....
14 Qualified conservation contribution—Other ...
15 Real estate—Residential .
16 Real estate—Commercial ..
17 Real estate—Other ...
18 Collectibles .....
19 Food inventory ...
20 Drugs and medical supplies .
21 Taxidermy ......
22 Historical artifacts ....
23 Scientific specimens ..
24 Archeological artifacts ...
25 Other ( )
26 Other ( )
27 Other ( )
28 Other ( )

Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement

Yes

30a

During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................

30a

If "Yes," describe the arrangement in Part II.

Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?

32a

Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash

contributions? ..........................

32a

If "Yes," describe in Part II.

If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,

describe in Part II.

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 51227J

Schedule M (Form 990) (2021)

Page 2

Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.

Return Reference	Explanation
PART I, LINE 9, COLUMN (B)	THE AMOUNT REPORTED ON SCHEDULE M, PART I, LINE 9, COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED BY THE COLLEGE.

Schedule M (Form 990) (2021)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

WAGNER COLLEGE

Employer identification number

13-5604699

Return Reference	Explanation
FORM 990, PART I, LINE 1	(CONTINUATION) SCHOLARSHIPS, ACHIEVEMENT, LEADERSHIP AND CITIZENSHIP. WAGNER COLLEGE PREPARES STUDENTS FOR LIFE, AS WELL AS FOR CAREERS, BY EMPHASIZING SCHOLARSHIP, ACHIEVEMENT, LEADERSHIP, AND CITIZENSHIP. WAGNER COLLEGE OFFERS A COMPREHENSIVE EDUCATIONAL PROGRAM THAT IS ANCHORED IN THE LIBERAL ARTS, EXPERIENTIAL AND CURRICULAR LEARNING, INTERCULTURALISM, INTERDISCIPLINARY STUDIES, AND SERVICE TO SOCIETY, AND THAT IS CULTIVATED BY A FACULTY DEDICATED TO PROMOTING INDIVIDUAL EXPRESSION, REFLECTIVE PRACTICE, AND INTEGRATIVE LEARNING.
FORM 990, PART VI, SECTION A, LINE 2	FAMILY RELATIONSHIP BOARD MEMBERS ALEX FOX AND GRAHAM FOX HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 11B	BOARD REVIEW OF FORM 990 WAGNER COLLEGE'S 990 IS PREPARED INTERNALLY BY THE COLLEGE'S FINANCE & BUSINESS OFFICE. WAGNER THEN SENDS A DRAFT OF THE RETURN TO AN INDEPENDENT TAX GROUP AT GRANT THORNTON LLP FOR REVIEW. THE 990 IS THEN BROUGHT TO THE AUDIT COMMITTEE FOR DISCUSSION, AND LASTLY IS PROVIDED TO THE BOARD OF TRUSTEES DURING A BOARD MEETING FOR REVIEW BEFORE THE 990 CAN BE FILED.
FORM 990, PART VI, SECTION B, LINE 12C	CONFLICT OF INTEREST POLICY WAGNER COLLEGE HAS A CONFLICT OF INTEREST POLICY IN PLACE, AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH SUCH POLICY. EACH YEAR, CONFLICT OF INTEREST STATEMENTS ARE SENT OUT TO ALL MEMBERS OF THE BOARD OF TRUSTEES, WHO THEN MUST DISCLOSE ANY TRANSACTIONS WITH INTERESTED PARTIES. IF THERE ARE ANY SUCH TRANSACTIONS, THE COLLEGE WOULD ENSURE THAT THE TRANSACTION IS ARMS-LENGTH. TO DATE, THERE HAVE BEEN NO NON-ARMS LENGTH RELATIONSHIPS NOTED. PART VI, SECTION B. POLICIES, LINE 14: DOCUMENT RETENTION AND DESTRUCTION POLICY WAGNER COLLEGE HAS A DOCUMENT RETENTION AND DESTRUCTION POLICY IN PLACE THAT IS FOLLOWED BY MANY OFFICES ON CAMPUS; HOWEVER, THE POLICY HAS NOT BEEN PUT IN FRONT OF THE BOARD OF TRUSTEES FOR APPROVAL AS OF YET.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION REVIEW WAGNER COLLEGE'S EXECUTIVE COMMITTEE, WHICH IS COMPRISED OF INDEPENDENT MEMBERS OF THE BOARD OF TRUSTEES, DETERMINES THE COMPENSATION OF THE COLLEGE'S PRESIDENT, AND REVIEWS AND APPROVES THE COMPENSATION OF ALL SENIOR OFFICERS. BOTH THE EXECUTIVE COMMITTEE AND THE BOARD MUST REVIEW AND APPROVE COMPENSATION. COMPENSATION IS DETERMINED THROUGH REVIEW OF THE FORM 990 OF OTHER COMPARABLE AND LIKE-SIZE ORGANIZATIONS. THE EXECUTIVE COMMITTEE ALSO REFERS TO COMPARABLES AND SALARY SURVEYS, MAINLY CUPA, ON AN ANNUAL BASIS TO DETERMINE THE REASONABLENESS OF PROPOSED COMPENSATION AMOUNTS. ANY COMPENSATION DETERMINATIONS OF THE EXECUTIVE COMMITTEE ARE RECORDED CONTEMPORANEOUSLY IN THE MINUTES OF THE COMMITTEE.
FORM 990, PART VI, SECTION C, LINE 19	PUBLIC DISCLOSURE WAGNER COLLEGE MAKES ITS FINANCIAL STATEMENTS AND ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. THE COLLEGE ALSO PROVIDES A LINK TO THE ANNUAL REPORT ON THE COLLEGE WEBSITE (WWW.WAGNER.EDU), WHICH INCLUDES THE BALANCE SHEET AND OTHER FINANCIAL INFORMATION.
COVID-19 NARRATIVE	ON JANUARY 30, 2020, THE WORLD HEALTH ORGANIZATION DECLARED THE OUTBREAK OF THE CORONAVIRUS DISEASE 2019 ("COVID-19") A GLOBAL HEALTH EMERGENCY AND SUBSEQUENTLY DECLARED THE COVID-19 OUTBREAK A GLOBAL PANDEMIC IN MARCH 2020. THE PANDEMIC HAS ADVERSELY AFFECTED DOMESTIC AND GLOBAL ACTIVITY, AND THE FULL IMPACT CONTINUES TO EVOLVE AS OF THE DATE OF THIS REPORT. IN REACTION TO THE OUTBREAK, FEDERAL, STATE, AND LOCAL GOVERNMENTS HAVE ISSUED MANDATES THAT HAVE DISRUPTED BUSINESSES AND RESULTED IN AN OVERALL DECLINE IN ECONOMIC ACTIVITY. THE COLLEGE HAS CONTINUED TO BE AFFECTED BY THE COVID-19 PANDEMIC DURING THE FISCAL YEAR ENDED AUGUST 31, 2022 AND 2021. THE COLLEGE EXPERIENCED REDUCTIONS IN STUDENT ENROLLMENT FOR THE FALL 2020 SEMESTER, RESULTING FROM THE GOVERNMENTAL MANDATES TO CONTROL THE SPREAD OF THE VIRUS DURING THAT TIME PERIOD. DURING FISCAL YEARS ENDED AUGUST 31, 2022 AND 2021, THE FEDERAL GOVERNMENT PROVIDED HIGHER EDUCATION INSTITUTIONS WITH HIGHER EDUCATION EMERGENCY RELIEF FUNDING ("HEERF"), WHICH WAS ALLOCATED UNDER VARIOUS ACTS OF CONGRESS. THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITIES ACT WAS SIGNED INTO LAW ON MARCH 27, 2020 AND PROVIDED THE COLLEGE WITH TOTAL FUNDING OF $1,488,258 UNDER HEERF I. THE CORONAVIRUS RESPONSE AND RELIEF SUPPLEMENTAL APPROPRIATIONS ACT WAS SIGNED INTO LAW ON DECEMBER 27, 2020 AND PROVIDED THE COLLEGE WITH TOTAL FUNDING OF $2,079,614 UNDER HEERF II. THE AMERICAN RESCUE PLAN ("ARP") WAS SIGNED INTO LAW ON MARCH 11, 2021 AND PROVIDED THE COLLEGE WITH TOTAL FUNDING OF $3,700,933 UNDER HEERF III. EACH OF THESE AWARDS HAS A STUDENT AID PORTION AND AN INSTITUTIONAL PORTION. THE DEPARTMENT OF EDUCATION PROVIDED REQUIRED USES OF THE FUNDS FOR BOTH THE STUDENT PORTION AND INSTITUTIONAL PORTION AND UNTIL THE CONDITIONS ASSOCIATED WITH THOSE REQUIREMENTS ARE SATISFIED, REVENUE CANNOT BE RECOGNIZED, IN ACCORDANCE WITH ASU 2018-08.
FORM 990, PART XI, LINE 9:	ONE - TIME LOSS ON DEFEASANCE OF LONG-TERM DEBT -663,351.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: WAGNER COLLEGE PREPARES STUDENTS FOR LIFE, AS WELL AS FOR CAREERS, BY EMPHASIZING - SEE SCHEDULE O
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	24
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	23
5	Total number of individuals employed in calendar year 2021 (Part V, line 2a) ......	5	1,113
6	Total number of volunteers (estimate if necessary) .............	6	23
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	42,000
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	11,061,072	10,061,218
9	Program service revenue (Part VIII, line 2g) .........	99,422,896	100,584,184
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	5,287,788	4,583,663
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	529,133	494,571
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	116,300,889	115,723,636
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	42,817,353	44,188,212
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	39,451,356	39,753,765
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 2,674,941
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	27,096,808	33,931,567
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	109,365,517	117,873,544
19	Revenue less expenses. Subtract line 18 from line 12.......	6,935,372	-2,149,908
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	223,315,881	273,891,929
21	Total liabilities (Part X, line 26).............	77,619,093	148,219,855
22	Net assets or fund balances. Subtract line 21 from line 20.....	145,696,788	125,672,074

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 64,432,352 including grants of $ 44,188,212 ) (Revenue $ 85,333,311 )
	INSTRUCTION AND SCHOLARSHIPS/FELLOWSHIPS: WAGNER COLLEGE SERVES 1,957 STUDENTS (FALL 2021 SEMESTER). WAGNER OFFERS PROGRAMS IN HUMANITIES, PERFORMING AND VISUAL ARTS, PROFESSIONAL PROGRAMS, THE SCIENCES, SOCIAL SCIENCES AND INTERDISCIPLINARY PROGRAMS. THE COLLEGE GRANTS THE DEGREES OF BACHELOR OF ARTS, BACHELOR OF SCIENCE, BACHELOR OF SCIENCE IN EDUCATION, MASTER OF BUSINESS ADMINISTRATION, MASTER OF SCIENCE IN EDUCATION, MASTER OF SCIENCE IN ACCOUNTING, MASTER OF SCIENCE IN NURSING, MASTER OF SCIENCE IN MICROBIOLOGY, MASTER OF SCIENCE IN ADVANCED PHYSICIAN ASSISTANT, EXECUTIVE MASTER IN BUSINESS ADMINISTRATION, AND DOCTOR OF NURSING PRACTICE. SCHOLARSHIPS AND FELLOWSHIPS ARE AWARDED TO APPROXIMATELY 90% OF ALL FULL-TIME STUDENTS THROUGH THE COLLEGE'S FINANCIAL AID OFFICE.

4b	(Code: ) (Expenses $ 22,857,330 including grants of $ 0 ) (Revenue $ 867,000 )
	STUDENT SERVICES AND ACADEMIC SUPPORT: STUDENT SERVICES FOR 1,957 STUDENTS INCLUDE DEAN OF STUDENTS, ACADEMIC ADVISEMENT, ADMISSIONS, CHAPLAIN, CAREER PLANNING, HEALTH SERVICES, FINANCIAL AID, ORIENTATION, REGISTRAR COUNSELING, STUDENT GOVERNMENT, STUDENT ACTIVITIES BOARD, CAMPUS LIFE, AND SECURITY, AS WELL AS ATHLETIC SERVICES CONSISTING OF 24 VARSITY SPORTS TEAMS FOR MEN AND WOMEN. ACADEMIC SUPPORT SERVICES FOR 1,957 STUDENTS INCLUDE ACADEMIC AFFAIRS, TECHNOLOGY SERVICES, LIBRARY, LANGUAGE LAB, MEDIA SERVICES, NURSING LAB, AND SPIRO COMPUTER LAB.

4c	(Code: ) (Expenses $ 13,148,369 including grants of $ 0 ) (Revenue $ 14,383,873 )
	AUXILIARY SERVICES: WAGNER COLLEGE PROVIDES RESIDENCE AND DINING SERVICES TO APPROXIMATELY 80% OF FULL-TIME UNDERGRADUATE STUDENTS.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses100,438,051

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	2,499,929	0	333,166

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e	4,024,808

f	All other contributions, gifts, grants, and similar amounts not included above		1f	6,036,410

g	Noncash contributions included in lines 1a - 1f:$		1g	310,419

h Total. Add lines 1a-1f.......		10,061,218

		Business Code
2a	TUITION AND FEES	611600	85,322,969	85,322,969
b	AUXILIARY ENTERPRISES	611710	14,383,873	14,343,873	40,000
c	ATHLETICS GUARANTEED PROCEEDS	611710	867,000	867,000
d	THEATER	611600	10,342	10,342
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		100,584,184

3 Investment income (including dividends, interest, and othersimilar amounts) ......			2,912,195			2,912,195
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents		100,000	6a
b	Less: rental expenses		0	6b
c	Rental income or (loss)		100,000	6c
d	Net rental income or (loss).......			100,000			100,000
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory		29,691,489	7a
b	Less: cost or other basis and sales expenses		28,020,021	7b
c	Gain or (loss)		1,671,468	7c
d	Net gain or (loss).........			1,671,468			1,671,468
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a	FINES AND FEES		900099	113,613			113,613
b
c
d	All other revenue ....			280,958		2,000	278,958
e	Total. Add lines 11a–11d ......			394,571
12	Total revenue. See instructions.....			115,723,636	100,544,184	42,000	5,076,234

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	44,188,212	44,188,212
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	1,350,013	378,105	971,908
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	26,263,531	19,697,648	5,252,706	1,313,177
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	1,635,499	1,226,624	327,100	81,775
9	Other employee benefits .......	8,503,461	6,377,596	1,700,692	425,173
10	Payroll taxes ...........	2,001,261	1,500,946	400,252	100,063
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	331,382		331,382
c	Accounting ...........	220,352		220,352
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	372,916		372,916
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	1,059,624	794,718	211,925	52,981
12	Advertising and promotion ....	101,662	76,247	20,332	5,083
13	Office expenses .......	9,523,908	9,523,908
14	Information technology ......	1,536,744	1,152,558	307,349	76,837
15	Royalties ..
16	Occupancy ...........	4,710,763	3,533,072	942,153	235,538
17	Travel ............	1,798,158	1,348,619	359,632	89,907
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	219,534	164,650	43,907	10,977
20	Interest ...........	1,408,572		1,408,572
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	4,261,373	3,196,030	852,275	213,068
23	Insurance ...	1,259,423	503,769	755,654
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	DINING	5,719,925	5,719,925
b	SUBSCRIPTIONS	518,126	388,595	103,625	25,906
c	HOSPITALITY	456,772	342,579	91,354	22,839
d	MEMBERSHIPS	291,341	218,506	58,268	14,567
e	All other expenses	140,992	105,744	28,198	7,050
25	Total functional expenses. Add lines 1 through 24e	117,873,544	100,438,051	14,760,552	2,674,941
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			0	1	0
2	Savings and temporary cash investments .........			29,154,989	2	21,965,486
3	Pledges and grants receivable, net ......			315,597	3	349,851
4	Accounts receivable, net .............			4,111,212	4	3,784,139
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				0	5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				0	6	0
7	Notes and loans receivable, net ...........			1,780,912	7	1,377,340
8	Inventories for sale or use ............			63,434	8	63,394
9	Prepaid expenses and deferred charges ......			1,265,266	9	1,465,685
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	168,774,460
b	Less: accumulated depreciation	10b	100,373,390	63,578,351	10c	68,401,070
11	Investments—publicly traded securities .			107,033,790	11	91,637,755
12	Investments—other securities. See Part IV, line 11 .....			11,060,155	12	11,214,741
13	Investments—program-related. See Part IV, line 11 ..			0	13	0
14	Intangible assets ...............			0	14	0
15	Other assets. See Part IV, line 11 ...........			4,952,175	15	73,632,468
16	Total assets. Add lines 1 through 15 (must equal line 33)...			223,315,881	16	273,891,929

17	Accounts payable and accrued expenses .....	3,487,825	17	4,125,592
18	Grants payable ...	0	18	0
19	Deferred revenue .........	17,468,651	19	17,715,344
20	Tax-exempt bond liabilities .........	40,958,935	20	115,912,515
21	Escrow or custodial account liability. Complete Part IV of Schedule D	0	21	0
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..	7,824,165	23	2,496,053
24	Unsecured notes and loans payable to unrelated third parties ..	0	24	0
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	7,879,517	25	7,970,351
26	Total liabilities. Add lines 17 through 25..	77,619,093	26	148,219,855

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	36,984,009	27	31,307,131
28	Net assets with donor restrictions ...........	108,712,779	28	94,364,943
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	145,696,788	32	125,672,074
33	Total liabilities and net assets/fund balances ........	223,315,881	33	273,891,929