Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 07-01-2024 , and ending 06-30-2025
BCheck if applicable:
CName of organization
Cornell University
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
377 PINE TREE ROAD
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
ITHACA, NY14850
D Employer identification number

15-0532082
E Telephone number

G Gross receipts $ 14,350,126,298
F Name and address of principal officer:
MICHAEL I KOTLIKOFF PRESIDENT
377 PINE TREE ROAD
ITHACA,NY14850
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
WWW.CORNELL.EDU
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1865
M State of legal domicile: NY
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: EDUCATION, RESEARCH, MEDICAL SERVICES AND OTHER PUBLIC SERVICES.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 64
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 58
5 Total number of individuals employed in calendar year 2024 (Part V, line 2a) ...... 5 48,311
6 Total number of volunteers (estimate if necessary) ............. 6 7,882
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 50,930,696
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 621,585,553 693,552,308
9 Program service revenue (Part VIII, line 2g) ......... 5,190,508,667 5,760,927,835
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 705,131,301 992,789,578
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 34,659,933 35,153,140
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 6,551,885,454 7,482,422,861
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 932,703,394 925,439,427
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) 3,916,609,445 4,212,886,881
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 707,785 1,000,653
b Total fundraising expenses (Part IX, column (D), line 25) 64,693,030    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 1,559,721,729 2,468,600,409
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 6,409,742,353 7,607,927,370
19 Revenue less expenses. Subtract line 18 from line 12....... 142,143,101 -125,504,509
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 18,612,463,436 19,796,267,550
21 Total liabilities (Part X, line 26)............. 4,827,497,881 5,874,377,030
22 Net assets or fund balances. Subtract line 21 from line 20..... 13,784,965,555 13,921,890,520
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2024)
Form 990 (2024)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: SEE SCHEDULE O
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 2,714,523,000 including grants of $ 0 ) (Revenue $ 1,713,309,697 )
MEDICAL SERVICES, INCLUDING THE TRAINING AND EDUCATION OF PHYSICIANS, IS A PRIMARY COMPONENT OF THE UNIVERSITY'S MISSION. CORNELL IS COMMITTED TO EXCELLENCE IN PATIENT CARE, SCIENTIFIC DISCOVERY, AND TO THE EDUCATION OF FUTURE PHYSICIANS IN NEW YORK CITY, ACROSS NEW YORK STATE, THE NATION, AND AROUND THE WORLD. FACULTY AND STAFF AT WEILL CORNELL MEDICINE, WEILL CORNELL MEDICAL COLLEGE, WEILL CORNELL GRADUATE SCHOOL OF MEDICAL SCIENCES, AND THE WEILL CORNELL PHYSICIAN ORGANIZATION PROVIDE BEST IN CLASS RESEARCH AND CLINICAL CARE THAT CONNECTS PATIENTS TO THE LATEST TREATMENT INNOVATIONS AND PREVENTION STRATEGIES.
4b (Code:   ) (Expenses $ 2,051,318,000 including grants of $ 613,679,591 ) (Revenue $ 1,532,117,749 )
CORNELL UNIVERSITY IS RENOWNED FOR ITS ACADEMIC RIGOR, INTELLECTUAL VIBRANCY, ENTREPRENEURIAL CHARACTER, AND THE DIVERSITY AND QUALITY OF ITS CURRICULA AND AREAS OF MULTIDISCIPLINARY RESEARCH AND STUDY. THE UNIVERSITY'S UNDERGRADUATE, GRADUATE, PROFESSIONAL, POST-DOCTORAL, AND CONTINUING EDUCATION PROGRAMS HAVE A GLOBAL REPUTATION FOR EXCELLENCE AND INNOVATION. CORNELL'S MAIN CAMPUS IS IN ITHACA, NEW YORK, WITH AN AGRITECH CAMPUS IN GENEVA, NY AND WEILL CORNELL MEDICAL COLLEGE AND CORNELL TECH IN NEW YORK CITY. THE UNIVERSITY HAS A SIGNIFICANT INTERNATIONAL EDUCATIONAL PRESENCE, INCLUDING WEILL CORNELL MEDICAL COLLEGE'S CAMPUS IN DOHA, QATAR. DURING THE REPORTING YEAR, THE UNIVERSITY GRANTED THE FOLLOWING DEGREES: UNDERGRADUATE (4,188); MASTERS (4,015); D.V.M. (121); J.D. (197), AND PH.D., J.S.D., AND D.M.A. (634).
4c (Code:   ) (Expenses $ 1,226,184,780 including grants of $ 311,759,836 ) (Revenue $ 1,226,184,780 )
CORNELL HAS A LONG TRADITION OF LEADERSHIP IN SCHOLARLY WORK AND RESEARCH -BOTH BASIC AND APPLIED- ALONG WITH PUBLIC SERVICE AND ENGAGEMENT IN NEW YORK STATE AND AROUND THE WORLD. REVENUES FROM SPONSORED AWARDS INCLUDE $960,025,000 IN DIRECT SUPPORT AND $268,579,000 IN INDIRECT COST RECOVERY. IN ADDITION TO RESEARCH, WHICH CONSTITUTES THE MAJORITY OF THIS REVENUE, IT ALSO INCLUDES GRANTS AND CONTRACTS TO SUPPORT PUBLIC OUTREACH AND INSTRUCTION.
(Code:   ) (Expenses $ 296,410,463 including grants of $   ) (Revenue $ 1,289,315,609 )
OTHER PROGRAM SERVICE ACCOMPLISHMENTS INCLUDE, BUT ARE NOT LIMITED TO, CORNELL'S LAND-GRANT MISSION, ACADEMIC CONFERENCES, PUBLICATIONS, AND ROOM AND BOARD FOR STUDENTS.
4d Other program services (Describe in Schedule O.)
(Expenses $ 296,410,463 including grants of $   ) (Revenue $ 1,289,315,609 )
4e Total program service expenses6,288,436,243
Form 990 (2024)
Form 990 (2024)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part IIClick to see attachment
List of Attached Documents:
// Content
.........
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment
List of Attached Documents:
// Content
..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
Yes
 
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part VClick to see attachment
List of Attached Documents:
// Content
......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule EClick to see attachment
List of Attached Documents:
// Content
13
Yes
 
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
Yes
 
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........Click to see attachment
List of Attached Documents:
// Content
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....Click to see attachment
List of Attached Documents:
// Content
15
Yes
 
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...Click to see attachment
List of Attached Documents:
// Content
16
Yes
 
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....Click to see attachment
List of Attached Documents:
// Content
17
Yes
 
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
List of Attached Documents:
// Content
18
Yes
 
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............Click to see list of attachments
List of Attached Documents:
// Content
24a
Yes
 
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
No
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or 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? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....Click to see attachment
List of Attached Documents:
// Content
28b
Yes
 
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV..................... Click to see attachment
List of Attached Documents:
// Content
28c
Yes
 
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
List of Attached Documents:
// Content
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................Click to see attachment
List of Attached Documents:
// Content
30
Yes
 
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
List of Attached Documents:
// Content
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
List of Attached Documents:
// Content
36
Yes
 
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
46,160
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
48,311
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
Yes
 
b
If "Yes," enter the name of the foreign country: HK , IN , IT , QA , UK , CH
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
Yes
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
Yes
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
Yes
 
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2024)
Form 990 (2024)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
64
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
58
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
No
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
Yes
 
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
Yes
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
CA , CO , CT , DC , FL , GA , AL , HI , IL , KS , KY , LA , ME , AK , MD , MA , MI , MN , MS , MO , NV , NH , NJ , NM , NY , NC , ND , OH , OK , OR , PA , RI , SC , TN , UT , VA , AR , WA , WV
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
EXEC DIR OF UNIVER TAX & PAYROLL377 PINE TREE ROAD   ITHACA,NY14850 (607) 254-5898
Form 990 (2024)
Form 990 (2024)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(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) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) MICHAEL I KOTLIKOFF......................................................................
PRESIDENT & TRUSTEE
 55.0
.................
0.0 		X   X       1,298,688 0 107,012
(2) ADAM J LEVINSON......................................................................
TRUSTEE
 2.0
.................
0.0 		X           0 0 0
(3) ALLAN G MUTCHNIK......................................................................
TRUSTEE
 2.0
.................
0.0 		X           0 0 0
(4) ANA G PINCZUK......................................................................
TRUSTEE
 2.0
.................
0.0 		X           0 0 0
(5) A'NDREA L VAN SCHOICK......................................................................
TRUSTEE
 2.0
.................
0.0 		X           0 0 0
(6) ANDREA STEWART-COUSINS......................................................................
TRUSTEE
 2.0
.................
0.0 		X           0 0 0
(7) ANNE MEINIG SMALLING......................................................................
TRUSTEE
 2.0
.................
0.0 		X           0 0 0
(8) ARYAN SHAYEGANI MD......................................................................
TRUSTEE
 2.0
.................
0.0 		X           0 0 0
(9) BRADLEY H STONE......................................................................
TRUSTEE
 2.0
.................
0.0 		X           0 0 0
(10) BRUCE S RAYNOR......................................................................
TRUSTEE
 2.0
.................
0.0 		X           0 0 0
(11) CARL E HEASTIE......................................................................
TRUSTEE & SPEAKER
 2.0
.................
0.0 		X           0 0 0
(12) DALE S ROSENTHAL......................................................................
TRUSTEE
 2.0
.................
0.0 		X           0 0 0
(13) DANIELLE OBISIE-ORLU......................................................................
STUDENT & TRUSTEE
 2.0
.................
0.0 		X           19,459 0 0
(14) DAVID R LEE......................................................................
RETIRED PROFESSOR & TRUSTEE
 2.0
.................
0.0 		X           0 0 0
(15) DEBORAH J ARRINDELL......................................................................
TRUSTEE
 2.0
.................
0.0 		X           0 0 0
(16) DOUGLAS F EISENBERG......................................................................
TRUSTEE
 2.0
.................
0.0 		X           0 0 0
(17) DURBA GHOSH......................................................................
EMPLOYEE & TRUSTEE
 2.0
.................
0.0 		X           98,396 0 16,011
Form 990 (2024)
Form 990 (2024)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(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) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) ELDORA ELLISON........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(19) ENRIQUE J VILA-BIAGGI........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(20) ERIC GONZALES........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(21) ERIC KUTCHER........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(22) EZRA CORNELL........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(23) GILDA PEREZ-ALVARADO........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(24) GINGER K SO........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(25) HARRIET P SCHLEIFER........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(26) HEI HEI DEPEW........................................................................
EMPLOYEE & TRUSTEE
 2.0
.......................0.0 		X           98,395 0 26,065
(27) HERNAN J SAENZ........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(28) HON STEPHEN C ROBINSON........................................................................
TRUSTEE & CO-VICE CHAIR
 2.0
.......................0.0 		X           0 0 0
(29) HOWARD L MORGAN........................................................................
TRUSTEE & CO-VICE CHAIR
 2.0
.......................0.0 		X           0 0 0
(30) HOWARD P MILSTEIN........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(31) J ALLEN SMITH........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(32) JENNIFER L DAVIS........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(33) JESSICA M BIBLIOWICZ........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(34) JOHN CERIALE........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(35) JOHN R TOOHEY-MORALES........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(36) JP SWENSON........................................................................
STUDENT & TRUSTEE
 2.0
.......................0.0 		X           277 0 0
(37) JULIET P TAMMENOMS BAKKER........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(38) K LISA YANG........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(39) KATHY HOCHUL........................................................................
TRUSTEE & GOVERNOR
 2.0
.......................0.0 		X           0 0 0
(40) KEVIN JACOBS........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(41) KEVIN JOHNSON........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(42) KIMBERLY A WAGNER........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(43) KIMBERLY N DOWDELL........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(44) KRAIG H KAYSER........................................................................
CHAIRMAN
 2.0
.......................40.0 		X           0 0 0
(45) LESLIE A WHEELOCK........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(46) LINDA M GADSBY........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(47) MARIO CILENTO........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(48) MARTIN F SCHEINMAN ESQ........................................................................
TRUSTEE
 2.0
.......................0.0 		X           2,000 0 0
(49) MARY ARMSTRONG MEDUSKI........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(50) MICHAEL L THOMPSON........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(51) PAUL D RUBACHA........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(52) PAUL M CASHMAN........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(53) PETER R CALL........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(54) REBECCA ROBERTSON........................................................................
TRUSTEE & CO-VICE CHAIR
 2.0
.......................0.0 		X           0 0 0
(55) REUBEN A MUNDAY........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(56) RICHARD S EMMET........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(57) ROBERT JAIN........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(58) ROBERT W SELANDER........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(59) STEPHEN T MONG........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(60) SUSAN C SCHNABEL........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(61) TIMOTHY M BARRY........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(62) VALISHA GRAVES........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(63) WILLIAM J LIPINSKI........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(64) WILLIAM LIM........................................................................
TRUSTEE
 2.0
.......................0.0 		X           0 0 0
(65) CHRISTOPHER J COWEN........................................................................
EVP & CFO
 55.0
.......................0.0 		    X       969,252 0 46,749
(66) DONICA VARNER........................................................................
UNIVERSITY COUNSEL
 55.0
.......................0.0 		    X       822,397 0 52,480
(67) KAVITA BALA........................................................................
PROVOST
 55.0
.......................0.0 		    X       519,695 0 36,033
(68) ROBERT HARRINGTON........................................................................
PROVOST FOR MEDICAL AFFAIRS & DEAN
 55.0
.......................0.0 		    X       2,666,653 0 44,325
(69) CATHY E GARZIO........................................................................
EXEC VICE PROVOST & COO - WCM
 55.0
.......................0.0 		      X     1,042,380 0 32,484
(70) KENNETH MIRANDA........................................................................
CHIEF INVESTMENT OFFICER
 55.0
.......................0.0 		      X     2,220,789 0 1,533
(71) ROBERT J MIN MD........................................................................
PRES. & CEO OF PHYSICIAN ORG
 55.0
.......................0.0 		      X     2,895,564 0 52,398
(72) THOMAS STOKES........................................................................
VP FOR FINANCE/CFO WCM
 55.0
.......................0.0 		      X     1,258,137 0 82,823
(73) HEY-JOO KANG MD........................................................................
ASSOCIATE PROFESSOR - CLINICAL
 55.0
.......................0.0 		        X   5,895,950 0 80,291
(74) KIEHYUN DANIEL RIEW MD........................................................................
ASSISTANT PROFESSOR - WCM
 55.0
.......................0.0 		        X   5,710,125 0 88,757
(75) LEONARD GIRARDI MD........................................................................
ACADEMIC CHAIR - WCM
 55.0
.......................0.0 		        X   6,699,734 0 51,442
(76) ROGER HARTL MD........................................................................
CLINICAL PROFESSOR - WCM
 55.0
.......................0.0 		        X   4,425,937 0 79,469
(77) ZEV ROSENWAKS MD........................................................................
ACADEMIC PROFESSOR - WCM
 55.0
.......................0.0 		        X   9,671,082 0 69,014
(78) AUGUSTINE MK CHOI MD........................................................................
FORMER PROVOST - MEDICAL AFFAIRS & DEAN
 55.0
.......................0.0 		          X 1,208,711 0 26,972
(79) FRANCIS LEE........................................................................
FORMER INTERIM DEAN - WCM
 55.0
.......................0.0 		          X 834,917 0 0
(80) MARTHA E POLLACK........................................................................
FORMER PRESIDENT
 55.0
.......................0.0 		          X 1,758,842 0 54,282
(81) SCOTT PUCCINO........................................................................
FORMER CFO & ASSOC. TREASURER - WCM
 55.0
.......................0.0 		          X 220,710 0 0
1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 50,338,090 0 948,140
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 8,057
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
Yes
 
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
LECHASE CONSTRUCTION SERVICES LLC

205 INDIGO CREEK DR
ROCHESTER,NY63017 		CONSTRUCTION SERVICES 58,469,933
GEMINI CONSULTING & SERVICES LLC

14567 N OUTER FORTY ROAD
CHESTERFIELD,MO63017 		CONSULTING SERVICES 10,316,641
575 LEX PROPERTY OWNER LLC

PO BOX 780236
PHILADELPHIA,PA19178 		REAL ESTATE MANAGEMENT 9,465,645
ABBVIE US LLC

62671 COLLEGE CENTER DRIVE
CHICAGO,IL60693 		PHARMACEUTICAL CONSULTING SERVICES 6,963,248
PAUL WEISS RIFKIND WHARTON & GARRISON LLP

1285 AVENUE OF THE AMERICAS
NEW YORK,NY10019 		LEGAL SERVICES 6,531,282
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 302
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b 239,128
c Fundraising events..1c 291,435
d Related organizations1d 12,044,444
e Government grants (contributions)1e 41,640,284
f All other contributions, gifts, grants, and similar amounts not included above1f 639,337,017
g Noncash contributions included in lines 1a - 1f:$ 1g 72,758,114
h Total. Add lines 1a-1f....... 693,552,308
Program Service RevenueAmt Business Code
2a Education: Tuition 900099 1,532,117,749 1,532,117,749    
b Grants & Contracts for Research 900099 1,226,184,780 1,226,184,780    
c Medical Services 900099 1,713,309,697 1,713,309,697    
d Land Grant Mission Gov't Appropriation 900099 158,876,965 158,876,965    
e Auxiliary Enterprises - Room & Board 900099 212,828,439 212,828,439    
f All other program service revenue. 917,610,205 802,683,479 3,246,138 111,680,588
g Total. Add lines 2a–2f ..... 5,760,927,835
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 206,997,298   23,868,200 183,129,098
4 Income from investment of tax-exempt bond proceeds        
5 Royalties........... 22,420,516     22,420,516
(i) Real (ii) Personal
6a Gross rents 6a 6,217,205  
b Less: rental expenses 6b 3,905,657  
c Rental income or (loss) 6c 2,311,548 0
d Net rental income or (loss)....... 2,311,548     2,139,025
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 7,629,928,000 605,331
b Less: cost or other basis and sales expenses 7b 6,836,118,000 8,623,051
c Gain or (loss) 7c 793,810,000 -8,017,720
d Net gain or (loss)......... 785,792,280   22,806,245 762,986,035
8a Gross income from fundraising events (not including $ 291,435of contributions reported on line 1c). See Part IV, line 18 ....
8a 296,142
b Less: direct expenses ... 8b 671,397
c Net income or (loss) from fundraising events.. -375,255   -375,255
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 29,181,663
b Less: cost of goods sold .. 10b 18,385,332
c Net income or (loss) from sales of inventory.. 10,796,331   837,590 9,958,741
OtherRevenueMiscAmt
Business Code
11a            
b            
c            
d All other revenue .... 0 0 0 0
e Total. Add lines 11a–11d ...... 0
12 Total revenue. See instructions..... 7,482,422,861 5,646,001,109 50,930,696 1,091,938,748
Form 990 (2024)
Form 990 (2024)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 126,750,260 126,750,260
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 613,679,591 613,679,591
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. ............. 185,009,576 185,009,576
4 Benefits paid to or for members ....... 0 0
5 Compensation of current officers, directors, trustees, and key employees ........... 14,409,996 11,048,993 3,072,803 288,200
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ......... 5,255,440 5,255,440 0 0
7 Other salaries and wages........ 3,172,076,337 3,029,703,704 107,984,582 34,388,051
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 166,307,000 155,515,881 8,036,661 2,754,458
9 Other employee benefits ....... 701,011,217 656,127,220 30,595,603 14,288,394
10 Payroll taxes ........... 153,826,891 146,452,461 5,481,558 1,892,872
11 Fees for services (non-employees):        
a Management ...... 372,897 0 372,897 0
b Legal ......... 16,936,301 275,999 16,629,787 30,515
c Accounting ........... 2,119,362 0 2,119,362 0
d Lobbying ........... 927,918 0 790,449 137,469
e Professional fundraising services. See Part IV, line 17 1,000,653 1,000,653
f Investment management fees ...... 47,320,744 0 47,320,744 0
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 409,562,431 390,840,941 15,606,201 3,115,289
12 Advertising and promotion .... 21,317,678 21,317,678 0 0
13 Office expenses ....... 39,515,001 34,760,528 2,995,581 1,758,892
14 Information technology ...... 57,593,506 51,578,184 5,844,675 170,647
15 Royalties .. 23,206,947 3,438,066 19,768,881 0
16 Occupancy ........... 197,481,296 189,858,366 5,277,825 2,345,105
17 Travel ............ 57,328,680 54,216,541 1,592,243 1,519,896
18 Payments of travel or entertainment expenses for any federal, state, or local public officials . 0 0 0 0
19 Conferences, conventions, and meetings .... 12,137,767 10,179,032 1,154,979 803,756
20 Interest ........... 50,499,489 7,481,407 43,018,082 0
21 Payments to affiliates ....... 0 0 0 0
22 Depreciation, depletion, and amortization .. 313,826,412 281,978,843 31,847,569 0
23 Insurance ... 90,158,574 81,917,413 8,161,020 80,141
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 LEGAL MATTERS 878,000,000 0 878,000,000 0
b MAINTENANCE 89,243,091 75,957,725 13,231,209 54,157
c LAB & COMPUTER SUPPLIES 62,138,848 56,669,338 5,423,993 45,517
d MEDICAL SUPPLIES 40,731,813 40,729,969 1,844 0
e All other expenses 58,181,654 57,693,087 469,549 19,018
25 Total functional expenses. Add lines 1 through 24e 7,607,927,370 6,288,436,243 1,254,798,097 64,693,030
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).        
Form 990 (2024)
Form 990 (2024)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 218,487,903 1 193,773,916
2 Savings and temporary cash investments ......... 729,078,960 2 936,619,531
3 Pledges and grants receivable, net ...... 602,798,198 3 507,703,758
4 Accounts receivable, net ............. 776,645,878 4 831,826,283
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 ........... 36,837,445 7 30,207,482
8 Inventories for sale or use ............ 10,596,395 8 11,357,917
9 Prepaid expenses and deferred charges ...... 92,620,553 9 99,344,388
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 10,232,204,524
b Less: accumulated depreciation 10b 5,445,771,710 4,596,470,829 10c 4,786,432,814
11 Investments—publicly traded securities . 2,376,586,517 11 2,443,034,274
12 Investments—other securities. See Part IV, line 11 ..... 8,418,050,630 12 9,168,733,551
13 Investments—program-related. See Part IV, line 11 .. 0 13  
14 Intangible assets ............... 0 14 0
15 Other assets. See Part IV, line 11 ........... 754,290,128 15 787,233,636
16 Total assets. Add lines 1 through 15 (must equal line 33)... 18,612,463,436 16 19,796,267,550
Liabilities 17 Accounts payable and accrued expenses ..... 430,066,388 17 377,414,401
18 Grants payable ... 14,241,714 18 12,257,159
19 Deferred revenue ......... 689,552,865 19 1,521,685,293
20 Tax-exempt bond liabilities ......... 1,163,280,000 20 1,149,220,000
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 .........
0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 2,239,218 23 1,980,987
24 Unsecured notes and loans payable to unrelated third parties .. 1,168,300,000 24 1,281,000,002
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 1,359,817,696 25 1,530,819,188
26 Total liabilities. Add lines 17 through 25.. 4,827,497,881 26 5,874,377,030
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 3,788,577,790 27 3,047,397,179
28 Net assets with donor restrictions ........... 9,996,387,765 28 10,874,493,341
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds ..... 0 29 0
30 Paid-in or capital surplus, or land, building or equipment fund ... 0 30 0
31 Retained earnings, endowment, accumulated income, or other funds 0 31 0
32 Total net assets or fund balances ........... 13,784,965,555 32 13,921,890,520
33 Total liabilities and net assets/fund balances ........ 18,612,463,436 33 19,796,267,550
Form 990 (2024)
Form 990 (2024)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
7,482,422,861
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
7,607,927,370
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
-125,504,509
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
13,784,965,555
5
Net unrealized gains (losses) on investments ...............
5
414,562,048
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
-152,132,574
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
13,921,890,520
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2024)
Form 990 (2024)
Additional Data


Software ID: 24020961
Software Version: 2024v5.1
Form 990, Special Condition Description:
Special Condition Description
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
2024
Open to Public
Inspection
Name of the organization
Cornell University
 
Employer identification number

15-0532082
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.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
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) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. 660,310,439 696,997,589 617,653,886 621,585,553 693,552,308 3,290,099,775
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....           0
3 The value of services or facilities furnished by a governmental unit to the organization without charge.. 55,106,065 54,435,230 73,542,239 72,469,025 69,513,110 325,065,669
4 Total. Add lines 1 through 3 715,416,504 751,432,819 691,196,125 694,054,578 763,065,418 3,615,165,444
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) .. 0
6 Public support. Subtract line 5 from line 4. 3,615,165,444
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
7 Amounts from line 4.. 715,416,504 751,432,819 691,196,125 694,054,578 763,065,418 3,615,165,444
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 151,784,010 143,924,944 191,661,018 217,898,620 211,594,295 916,862,887
9 Net income from unrelated business activities, whether or not the business is regularly carried on..     9,842,626 10,661,696 28,124,451 48,628,773
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. 204,929,885 297,117,530 133,993,002 132,522,672 140,320,804 908,883,893
11 Total support. Add lines 7 through 10 5,489,540,997
12
12
24,499,217,651
13
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
14
14
65.856 %
15
15
63.949 %
16a
33 1/3% support test—2024. 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
b
33 1/3% support test—2023. 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—2024. 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
b
10%-facts-and-circumstances test—2023. 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
18
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) 2024

Schedule A (Form 990) 2024
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) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (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) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (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.)..            
14
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
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2024. 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
b
33 1/3 % support tests—2023. 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
20
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) 2024

Schedule A (Form 990) 2024
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
No
1
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.
1
 
 
2
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).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
 
b
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.
3b
 
 
c
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.
3c
 
 
4a
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.
4a
 
 
b
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.
4b
 
 
c
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.
4c
 
 
5a
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).
5a
 
 
b
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?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
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.
6
 
 
7
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) .
7
 
 
8
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).
8
 
 
9a
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.
9a
 
 
b
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.
9b
 
 
c
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.
9c
 
 
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
 
 
b
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) 2024

Schedule A (Form 990) 2024
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
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
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
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
No
1
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.
1
 
 
2
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.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
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).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
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?
1
 
 
2
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).
2
 
 
3
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.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
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.
2a
 
 
b
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.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
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.
3a
 
 
b
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.
3b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
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  
7
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
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 2024 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-2024 		(iii)
Distributable
Amount for 2024
1 Distributable amount for 2024 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions.		  
3 Excess distributions carryover, if any, to 2024:
a From 2019.......  
b From 2020.......  
c From 2021.......  
d From 2022.......  
e From 2023.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2024 distributable amount  
i Carryover from 2019 not applied (see
instructions) 		 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2024 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2024 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2024, 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 2024. 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 2025. Add lines
3j and 4c. 		 
8 Breakdown of line 7:
a Excess from 2020.....  
b Excess from 2021.....  
c Excess from 2022.....  
d Excess from 2023.....  
e Excess from 2024.....  
Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024
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, Part II, Line 10 Other Income DESCRIPTION - AUX ENTERPRISES - ROOM & BOARD, COLUMN A - XXX-XX-XXXX.0, COLUMN B - XXX-XX-XXXX.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - XXX-XX-XXXX.0; DESCRIPTION - OTHER PROGRAM SERVICES, COLUMN A - 79183465.0, COLUMN B - 98734883.0, COLUMN C - XXX-XX-XXXX.0, COLUMN D - XXX-XX-XXXX.0, COLUMN E - XXX-XX-XXXX.0, COLUMN F - XXX-XX-XXXX.0; DESCRIPTION - GROSS INCOME FROM FUNDRAISING, COLUMN A - 67264.0, COLUMN B - 17381.0, COLUMN C - 237163.0, COLUMN D - 311075.0, COLUMN E - 296142.0, COLUMN F - 929025.0; DESCRIPTION - GROSS INCOME FROM SALES OF INVENTORY, COLUMN A - 16153212.0, COLUMN B - 24754179.0, COLUMN C - 27449792.0, COLUMN D - 27180497.0, COLUMN E - 28344073.0, COLUMN F - XXX-XX-XXXX.0;
Schedule A (Form 990) 2024


Additional Data


Software ID: 24020961
Software Version: 2024v5.1
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
Cornell University
 
Employer identification number

15-0532082
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 ......... Right Arrow $  
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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
Cornell University
  		Employer identification number
15-0532082
Part I
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


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
Cornell University
  		Employer identification number

15-0532082
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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
Cornell University
  		Employer identification number

15-0532082
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 (c) Use 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 (c) Use 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 (c) Use 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 (c) Use 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) (Rev. 1-2025)
Additional Data


Software ID: 24020961
Software Version: 2024v5.1
SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow Complete if the organization is described below. right arrow Attach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
Cornell University
 
Employer identification number

15-0532082
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

2
Political campaign activity expenditures. See instructions ....................................................................right arrow
$  
3
Volunteer hours for political campaign activities. See instructions ..................................................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................right arrow
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................right arrow
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................right arrow

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........right arrow

$  
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6
For Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990) 2024

Schedule C (Form 990) 2024
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check right arrowexpenses, and share of excess lobbying expenditures).
B Check right arrow
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
organization's
totals 		(b) Affiliated group totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................    
b Total lobbying expenditures to influence a legislative body (direct lobbying) ........................    
c Total lobbying expenditures (add lines 1a and 1b) ............................................................    
d Other exempt purpose expenditures ...............................................................................    
e Total exempt purpose expenditures (add lines 1c and 1d) ..................................................    
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		    
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) .................................................    
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................    
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................    
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ...................................................................................................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in) 		(a) 2021 (b) 2022 (c) 2023 (d) 2024 (e) Total
2a Lobbying nontaxable amount          
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		 
c Total lobbying expenditures          
d Grassroots nontaxable amount          
e Grassroots ceiling amount
(150% of line 2d, column (e))		  
f Grassroots lobbying expenditures          
Schedule C (Form 990) 2024


Schedule C (Form 990) 2024
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes
No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? ...........................................................................................................
Yes
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
Yes
 
c
Media advertisements? ...................................................................................................
 
No
 
d
Mailings to members, legislators, or the public? .............................................................................
Yes
 
25,350
e
Publications, or published or broadcast statements? ...........................................................
 
No
 
f
Grants to other organizations for lobbying purposes? ..........................................................
 
No
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
Yes
 
902,568
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
No
 
i
Other activities? ...................................................................................................................
Yes
 
 
j
Total. Add lines 1c through 1i ....................................................................................................
927,918
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
No
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
 
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members ......................................................................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
 
b
Carryover from last year ............................................................................................................
2b
 
c
Total ...........................................................................................................................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................
4
 
5
Taxable amount of lobbying and political expenditures. See Instructions .........................................
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
Schedule C, Part I-A, Line 1 THE UNIVERSITY DOES NOT PARTICIPATE DIRECTLY OR INDIRECTLY IN ANY POLITICAL CAMPAIGN AND REMINDS THE UNIVERSITY COMMUNITY, AT THE BEGINNING OF THE FALL AND SPRING SEMESTERS, ABOUT THE PROHIBITION AGAINST UNIVERSITY PARTICIPATION. THE MESSAGE MAKES CLEAR THAT THIS PROHIBITION DOES NOT IN ANY WAY AFFECT AN INDIVIDUAL'S PERSONAL ACTIVITIES. UNIVERSITY POLICY 4.18 "POLITICAL CAMPAIGN ACTIVITY" PREVENTS THE USE OF UNIVERSITY RESOURCES FOR POLITICAL CAMPAIGN PURPOSES.
Schedule C, Part II-B, Line 1a CORNELL LAUNCHED THE "CORNELL MATTERS" ADVOCACY CAMPAIGN IN JUNE 2025 TO ENCOURAGE THE CORNELL COMMUNITY TO LOBBY CONGRESS ON UNIVERSITY PRIORITIES, INCLUDING FUNDING FOR RESEARCH AND FINANCIAL AID.
Schedule C, Part II-B, Line 1b CORNELL'S LOBBYING EFFORTS WERE HANDLED THROUGH THE UNIVERSITY RELATIONS OFFICES LOCATED IN ALBANY AND WASHINGTON DC PRIMARILY BY EIGHT REGISTERED LOBBYISTS. THROUGHOUT THE FISCAL YEAR ENDING JUNE 30, 2025, LOBBYING EFFORTS CENTERED ON HIGHER EDUCATION MATTERS, STATE AND FEDERAL BUDGETS, UNIVERSITY-BASED RESEARCH PROPOSALS, AND LEGISLATIVE BILLS AND REGULATIONS AFFECTING CORNELL STUDENTS, FACULTY AND STAFF. CORNELL IS A PAYING MEMBER OF SEVERAL STATE AND FEDERAL ASSOCIATIONS THAT DO DIRECT LOBBYING AND PUBLIC ADVOCACY ON BEHALF OF PUBLIC AND PRIVATE NOT-FOR-PROFIT HIGHER EDUCATION, RESEARCH, COLLEGE ATHLETICS, AND UNIVERSITY OPERATIONS INCLUDING STUDENT HEALTH INSURANCE, ENERGY, AND FINANCIAL PLANNING.
Schedule C, Part II-B, Line 1d CORNELL ADMINISTRATORS AND FACULTY SENT OCCASIONAL LETTERS AND ELECTRONIC MAIL TO THE NEW YORK CONGRESSIONAL DELEGATION AND TO STATE LEGISLATORS IN ALBANY; EXPENSES WERE MINIMAL. PERIODIC EMAIL ALERTS WERE SENT TO CORNELL MATTERS MEMBERS ON TOPICAL ISSUES INCLUDING SUPPORT FOR RESEARCH AND FINANCIAL AID FUNDING. A GOOD FAITH ESTIMATE FOR CORNELL MATTERS DEVELOPMENTAL COSTS IS $17,500; FOR PROMOTIONAL MATERIALS CREATED IS $3,870; AND FOR STAFF TIME (FOR CONTENT CREATION, SENDING AND POSTING MESSAGES) IS $3,980. NOTE, ALL OF THESE COSTS ARE INCLUDED IN THE $927,918 TOTAL EXPENSES REPORTED FOR FEDERAL AND STATE LOBBYING ACTIVITIES.
Schedule C, Part II-B, Line 1g CORNELL UNIVERSITY STAFF LOBBIED LEGISLATORS, LEGISLATIVE STAFF AND GOVERNMENT OFFICIALS IN WASHINGTON, ALBANY, NEW YORK CITY AND THE CITY OF ITHACA DURING THE FISCAL YEAR ENDING JUNE 30, 2025. TOPICS INCLUDED: FUNDING FOR HIGHER EDUCATION, CONTRACT COLLEGES AND PROGRAMS, EXTENSION PROGRAMS, AGRIBUSINESS, AGRICULTURE TESTING AND RESEARCH PROGRAMS, LABOR AND WORKFORCE DEVELOPMENT, ENVIRONMENTAL CONSERVATION, ALTERNATIVE ENERGY PRODUCTION AND SERVICES, RESEARCH OPERATIONS AND FACILITIES, STUDENT FINANCIAL AID PROGRAMS, ECONOMIC DEVELOPMENT PROGRAMS, HEALTH CARE, HEALTH PROFESSIONS, HEALTH INSURANCE, HOUSING, STUDENT LOAN AND LOAN FORGIVENESS PROGRAMS, TITLE IX AND SEXUAL HARASSMENT POLICIES, FEDERAL FARM BILL, BUDGET RECONCILIATION, IMMIGRATION, INTERNATIONAL EDUCATION, RESEARCH SECURITY AND INTEGRITY, GRADUATE MEDICAL EDUCATION, CAMPUS SAFETY INITIATIVES, PATENT REFORM, SCIENCE AND TECHNOLOGY INITIATIVES, AGENCY RE-AUTHORIZATIONS, ENDOWMENT TAX AND OTHER TAX ISSUES AFFECTING THE NON-PROFIT SECTOR, ACCREDITATION, CIVIL RIGHTS AND ANTISEMITISM ISSUES, CAMPUS FREE SPEECH, FACILITIES AND ADMINISTRATIVE COSTS.
Schedule C (Form 990) 2024


Additional Data


Software ID: 24020961
Software Version: 2024v5.1

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow 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.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
Cornell University
 
Employer identification number

15-0532082
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 ........    
5
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? ............
6
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? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
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.
Held at the End of the 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 July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
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)? .............................
9
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.
1a
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.
b
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 .........................right arrow $ 62,585
(ii)
Assets included in Form 990, Part X ...............................right arrow $ 149,800,787
2
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:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
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):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
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?...
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.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
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  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
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 .... 9,894,868,187 9,296,613,659 9,109,777,903 9,230,316,421 6,678,526,938
b Contributions ... 230,012,266 226,336,495 247,365,398 282,764,614 212,788,526
c Net investment earnings, gains, and losses 1,188,397,636 786,369,502 315,463,790 -92,945,525 2,704,871,491
d Grants or scholarships ... 78,973,081 72,673,028 67,407,078 59,332,046 58,390,650
e Other expenditures for facilities
and programs ... 		324,098,189 282,524,694 256,483,851 201,002,344 242,703,854
f Administrative expenses .... 65,176,823 59,253,747 52,102,503 50,023,217 64,776,030
g End of year balance ...... 10,845,029,996 9,894,868,187 9,296,613,659 9,109,777,903 9,230,316,421
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow17 %
b
Permanent endowment right arrow78 %
c
Term endowment right arrow5 %
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
Yes
 
(ii) Related organizations .................
3a(ii)
Yes
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
Yes
 
4
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 .....   116,455,733 116,455,733
b Buildings ....   6,366,222,050 3,308,373,440 3,057,848,610
c Leasehold improvements   904,525,604 656,868,517 247,657,087
d Equipment ....   1,213,359,456 926,475,828 286,883,628
e Other .....   1,631,641,681 554,053,925 1,077,587,756
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 4,786,432,814
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
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........ 30,985,204 F
(3) Other
(A) Closely-held equity interests		 30,985,204 F

(B) Financial derivatives		    

(C) DOMESTIC EQUITIES		 460,707,125 F

(D) FOREIGN EQUITIES		 909,830,121 F

(E) HEDGED EQUITIES		 674,740 F

(F) PRIVATE EQUITIES		 2,715,987,416 F

(G) FIXED INCOME ASSET BACKED SEC		 8,476,234 F

(H) FIXED INCOME CORPORATE BONDS		 23,491,383 F

(I) FIXED INCOME EQUITY PSHIPS		 901,774,645 F

(J) FIXED INCOME & MARKETABLE SEC.		 4,116,806,683 F
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow 9,168,733,551
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.)right arrow  
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)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow  
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  
Federal Income Taxes  
OBLIGATIONS UNDER SPLIT INT AGRMNT 138,141,073
DEFERRED BENEFITS 614,824,142
FUNDS HELD IN TRUST FOR OTHERS 47,662,520
BOND PREMIUMS 128,678,959
OPERATING LEASE LIABILITIES 549,651,417
FINANCE LEASE LIABILITIES 51,861,077


Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 1,530,819,188
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) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
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 6,470,777,181
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 414,562,048
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d -908,397,788
e Add lines 2a through 2d ..................... 2e -493,835,740
3 Subtract line 2e from line 1.................. 3 6,964,612,921
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  
b Other (Describe in Part XIII.) ........... 4b 517,809,940
c Add lines 4a and 4b.................... 4c 517,809,940
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 7,482,422,861
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 6,261,008,567
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 72,546,800
e Add lines 2a through 2d.................... 2e 72,546,800
3 Subtract line 2e from line 1................... 3 6,188,461,767
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  
b Other (Describe in Part XIII.) ........... 4b 1,419,465,603
c Add lines 4a and 4b..................... 4c 1,419,465,603
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 7,607,927,370
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
Schedule D, Part III, Line 4 Collections of art - description of collections ART COLLECTION: THE HERBERT F. JOHNSON MUSEUM OF ART IS PARTICULARLY NOTED FOR ITS COLLECTION IN THE AREA OF ASIAN ART, 19TH AND 20TH CENTURY AMERICAN ART AND THE GRAPHIC ARTS. THE COLLECTION IS USED FOR TEACHING, RESEARCH, AND PUBLIC OUTREACH. THE MUSEUM'S CALENDAR OF EVENTS IS AVAILABLE ON ITS WEB SITE AND PROVIDES INFORMATION TO ENCOURAGE USE OF THE COLLECTION BY THE PUBLIC.
Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS: THE UNIVERSITY'S ENDOWMENT CONSISTS PRIMARILY OF PERMANENT ENDOWMENT AND BOARD DESIGNATED ENDOWMENT (I.E., FUNDS FUNCTIONING AS ENDOWMENT). THE INCOME FROM THE ENDOWMENT PROVIDES CRITICAL SUPPORT FOR ENDOWED FACULTY CHAIRS, STUDENT FINANCIAL AID, AND SUPPORT FOR VARIOUS INSTITUTIONAL PROGRAMS FOR TEACHING, RESEARCH, AND PUBLIC OUTREACH.
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE UNIVERSITY IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT IS GENERALLY EXEMPT FROM INCOME TAXES ON RELATED INCOME UNDER THE APPROPRIATE SECTIONS OF THE INTERNAL REVENUE CODE. IN ACCORDANCE WITH THE ACCOUNTING STANDARDS, THE UNIVERSITY EVALUATES ITS INCOME TAX POSITION EACH FISCAL YEAR TO DETERMINE WHETHER THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF EXAMINED BY THE APPLICABLE TAXING AUTHORITY. BASED ON THIS REVIEW, THE UNIVERSITY DOES NOT BELIEVE THERE WOULD BE ANY MATERIAL IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS FOR UNCERTAIN TAX POSITIONS.
Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 DECONSOLIDATION OF SUBSIDIARIES - XXX-XX-XXXX CHANGE IN VALUE OF SIA - 1836700 PENSION & POSTRETIREMENT CHANGES - -XXX-XX-XXXX LEGAL MATTERS - -878000000
Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements RECLASS FINANCIAL AID - XXX-XX-XXXX LINE 6: RENT EXPENSE - -3905657 LINE 7C(II): GAIN/(LOSS) ON SALE OF ASSETS - -8017720 LINE 8B: FUNDRAISING EXPENSE - -671397 LINE 10B: COGS ON SALES OF INVENTORY - -18385332 RELATED ENTITIES - -23655661
Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 DECONSOLIDATION OF SUBSIDIARIES - 72546800
Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements RECLASS OF FINANCIAL AID - XXX-XX-XXXX LINE 6: RENTAL EXPENSE - -3905657 LINE 7C (II): GAIN/LOSS ON SALE OF ASSETS - -8017720 LINE 8: FUNDRAISING EXPENSE - -671397 LINE 10B: COGS ON SALE OF INVENTORY - -18385332 LEGAL MATTERS - 878000000
Schedule D (Form 990) (Rev. 1-2025)


Additional Data


Software ID: 24020961
Software Version: 2024v5.1




SCHEDULE E(Form 990)
(Rev. January 2025)


Department of the Treasury
Internal Revenue Service
Schools

Right pointing arrow large image 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 instructions and the latest information.
OMB No. 1545-0047Open to Public Inspection
Name of the organization
Cornell University
 
Employer identification number

15-0532082
Part I
YES
NO
1
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? . . . . . . . . . . . . . . . . . .
1
Yes
 
2
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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Yes
 
3
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. . . . . . . . . . . . . . . . . . .
3
Yes
 
 
4
Does the organization maintain the following:
a
Records indicating the racial composition of the student body, faculty, and administrative staff? . . . . . . . . .
4a
Yes
 
b
Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory
basis? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4b
Yes
 
c
Copies of all catalogues, brochures, announcements, and other written communications to the public dealing
with student admissions, programs, and scholarships? . . . . . . . . . . . . . . . . . . . . . . .
4c
Yes
 
d
Copies of all material used by the organization or on its behalf to solicit contributions? . . . . . . . . . . . .
4d
Yes
 
If you answered "No" to any of the above, please explain. If you need more space, use Part II.
 
5
Does the organization discriminate by race in any way with respect to:
a
Students' rights or privileges? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5a
 
No
b
Admissions policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5b
 
No
c
Employment of faculty or administrative staff? . . . . . . . . . . . . . . . . . . . . . . . . .
5c
 
No
d
Scholarships or other financial assistance? . . . . . . . . . . . . . . . . . . . . . . . . . .
5d
 
No
e
Educational policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5e
 
No
f
Use of facilities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5f
 
No
g
Athletic programs? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5g
 
No
h
Other extracurricular activities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5h
 
No
If you answered "Yes" to any of the above, please explain. If you need more space, use Part II.
 
6a
Does the organization receive any financial aid or assistance from a governmental agency? . . . . . . . . . .
6a
Yes
 
b
Has the organization's right to such aid ever been revoked or suspended? . . . . . . . . . . . . . . . .
6b
 
No
If you answered "Yes" to either line 6a or line 6b, explain in Part II.
7
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, as modified by Rev. Proc. 2019-22, 2019-22 I.R.B. 1260, covering racial nondiscrimination? If "No," explain in Part II. . . . . . . . . . . . . . . . . . . . . . . . . .
7
Yes
 
Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50085D
Schedule E (Form 990) (Rev. 1-2025)
Schedule E (Form 990) (Rev. 1-2025)
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 RACIALLY NONDISCRIMINATORY POLICY SEE SUPLEMENTAL PAGE.
Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT CORNELL RECEIVES ASSISTANCE FROM BOTH THE FEDERAL GOVERNMENT AND NEW YORK STATE. THE FEDERAL GOVERNMENT PROVIDES SUPPORT FOR LOANS, STUDENT EMPLOYMENT, AND GRANTS. THE MAJOR LOAN PROGRAMS ARE W.D. FORD SUBSIDIZED AND UNSUBSIDIZED LOANS, PERKINS LOANS, AND DIRECT PLUS LOANS. EMPLOYMENT INCLUDES FUNDS FOR FEDERAL WORK-STUDY. THE MAJOR GRANTS ARE PELL GRANTS AND SUPPLEMENTAL EDUCATIONAL OPPORTUNITY ASSISTANCE PROGRAM (TAP).
Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY CORNELL UNIVERSITY WAS CHARTERED BY THE NEW YORK STATE LEGISLATURE IN 1865 WITH THE FOUNDING PRINCIPLE OF "ANY PERSON, ANY STUDY." THE UNIVERSITY'S CHARTER NOW APPEARS IN ARTICLE 115 OF THE CONSOLIDATED NEW YORK EDUCATION LAW (SECTIONS 5701 THROUGH 5716). SECTION 5702 OF THE EDUCATION LAW ESTABLISHES THE UNIVERSITY'S COMMITMENT TO NONDISCRIMINATION ON THE BASIS OF RELIGION. IN ADDITION, THE UNIVERSITY'S BYLAWS (ARTICLE XXV, EQUAL EDUCATIONAL AND EMPLOYMENT OPPORTUNITY) PROVIDE THAT "[I]T IS THE POLICY OF THE UNIVERSITY ACTIVELY TO SUPPORT EQUALITY OF EDUCATIONAL AND EMPLOYMENT OPPORTUNITY." FOR FURTHER INFORMATION ON THE UNIVERSITY'S COMMITMENT TO NONDISCRIMINATION, PLEASE REFERENCE CORNELL'S EEEO STATEMENT (AVAILABLE AT: HTTPS://HR.CORNELL.EDU/ABOUT/WORKPLACE-RIGHTS/EQUAL-EDUCATION-AND-EMPLOYMENT).
Schedule E (Form 990) (Rev. 1-2025)
Additional Data


Software ID: 24020961
Software Version: 2024v5.1
SCHEDULE F(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right arrow Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right arrow Attach to Form 990.Right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
Cornell University
 
Employer identification number

15-0532082
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region		 (f) Total expenditures
for and investments
in the region
Central America and the Caribbean 0 0 Program Services Medical Research & Services 1,475,712
Europe (Including Iceland and Greenland) 0 0 Program Services Medical Research & Services 2,855,702
Middle East and North Africa 1 419 Program Services Medical Research & Services 165,365,440
North America (Canada & Mexico only) 0 0 Program Services Medical Research & Services 1,142,008
South America 0 0 Program Services Medical Research & Services 672,488
South Asia 0 0 Program Services Medical Research & Services 442,408
Sub-Saharan Africa 0 0 Program Services Medical Research & Services 1,530,696
Central America and the Caribbean 0 0 Program Services Research Sub-contracts 449,704
East Asia and the Pacific 0 0 Program Services Research Sub-contracts 262,039
Europe (Including Iceland and Greenland) 0 0 Program Services Research Sub-contracts 902,569
Middle East and North Africa 0 0 Program Services Research Sub-contracts 12,637
North America (Canada & Mexico only) 0 0 Program Services Research Sub-contracts 168,453
South America 0 0 Program Services Research Sub-contracts 1,558,959
South Asia 0 0 Program Services Research Sub-contracts 1,524,136
Sub-Saharan Africa 0 0 Program Services Research Sub-contracts 1,269,053
Central America and the Caribbean 0 10 Program Services Education & Research 813,735
East Asia and the Pacific 1 10 Program Services Education & Research 7,397,595
Europe (Including Iceland and Greenland) 10 115 Program Services Education & Research 14,334,875
Middle East and North Africa 0 7 Program Services Education & Research 649,541
North America (Canada & Mexico only) 0 43 Program Services Education & Research 3,765,877
Russia and Neighboring States 0 1 Program Services Education & Research 68,623
South America 0 41 Program Services Education & Research 1,149,045
South Asia 1 6 Program Services Education & Research 3,816,021
Sub-Saharan Africa 0 8 Program Services Education & Research 4,615,187
Antarctica 0 0 Program Services Education & Research 5,448
Central America and the Caribbean 0 0 Investments   2,695,620,298
Europe (Including Iceland and Greenland) 0 0 Investments   190,023,377
North America (Canada & Mexico only) 0 0 Investments   79,768,430
Sub-Saharan Africa 0 0 Investments   35,870,621
Central America and the Caribbean 0 0 Grantmaking   2,600
East Asia and the Pacific 0 0 Grantmaking   650,103
Europe (Including Iceland and Greenland) 0 0 Grantmaking   3,940,398
Middle East and North Africa 0 0 Grantmaking   2,700
South America 0 0 Grantmaking   626,377
South Asia 0 0 Grantmaking   72,131
Sub-Saharan Africa 0 0 Grantmaking   73,705
North America (Canada & Mexico only) 0 0 Grantmaking   8,457
Russia and Neighboring States 0 0 Grantmaking   1,100
Europe (Including Iceland and Greenland) 0 0 Fundraising   3,433,577
3a Sub-total .... 1 429 180,445,739
b Total from continuation sheets to Part I ... 12 231 3,045,896,086
c Totals (add lines 3a and 3b) 13 660 3,226,341,825
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of noncash
assistance 		(h) Description
of noncash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
Central America and the Caribbean Medical Research Services 1,475,712 EFT     FMV
South America Medical Research Services 9,180 EFT     FMV
North America (Canada & Mexico only) Medical Research Services 9,390 EFT     FMV
Middle East and North Africa Medical Research Services 16,507 EFT     FMV
North America (Canada & Mexico only) Medical Research Services 17,712 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 18,788 EFT     FMV
South America Medical Research Services 21,951 EFT     FMV
South America Medical Research Services 21,951 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 22,968 EFT     FMV
North America (Canada & Mexico only) Medical Research Services 28,928 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 29,951 EFT     FMV
Sub-Saharan Africa Medical Research Services 33,525 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 34,868 EFT     FMV
South Asia Medical Research Services 39,762 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 45,487 EFT     FMV
North America (Canada & Mexico only) Medical Research Services 48,816 EFT     FMV
Middle East and North Africa Medical Research Services 52,665 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 54,521 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 55,446 EFT     FMV
Sub-Saharan Africa Medical Research Services 58,365 EFT     FMV
Middle East and North Africa Medical Research Services 60,526 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 65,417 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 75,000 EFT     FMV
South Asia Medical Research Services 75,912 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 80,198 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 81,645 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 85,320 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 85,321 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 86,872 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 90,283 EFT     FMV
South Asia Medical Research Services 90,453 EFT     FMV
North America (Canada & Mexico only) Medical Research Services 90,924 EFT     FMV
South America Medical Research Services 91,611 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 99,426 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 103,076 EFT     FMV
Middle East and North Africa Medical Research Services 103,567 EFT     FMV
Sub-Saharan Africa Medical Research Services 107,511 EFT     FMV
North America (Canada & Mexico only) Medical Research Services 108,000 EFT     FMV
South America Medical Research Services 110,970 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 112,160 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 114,413 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 118,613 EFT     FMV
North America (Canada & Mexico only) Medical Research Services 145,904 EFT     FMV
Sub-Saharan Africa Medical Research Services 147,897 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 174,767 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 192,952 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 202,341 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 207,887 EFT     FMV
South Asia Medical Research Services 236,281 EFT     FMV
Sub-Saharan Africa Medical Research Services 237,411 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 271,501 EFT     FMV
North America (Canada & Mexico only) Medical Research Services 272,999 EFT     FMV
Europe (Including Iceland and Greenland) Medical Research Services 346,481 EFT     FMV
South America Medical Research Services 416,825 EFT     FMV
North America (Canada & Mexico only) Medical Research Services 419,335 EFT     FMV
Sub-Saharan Africa Medical Research Services 945,987 EFT     FMV
Middle East and North Africa Medical Research Services 165,132,175 EFT     FMV
Europe (Including Iceland and Greenland) Research-Biological & Biomedical Sciences 6,391 EFT     FMV
South Asia Research-Life Sciences & AGRICULTURAL SVCS 89,286 EFT     FMV
Middle East and North Africa Research-Electrical/Electronic & Communications Engineering 12,637 EFT     FMV
North America (Canada & Mexico only) Research-Health Sciences 16,574 EFT     FMV
Europe (Including Iceland and Greenland) Research-Civil Engineering 22,340 EFT     FMV
Sub-Saharan Africa Research-Law 23,898 EFT     FMV
North America (Canada & Mexico only) Research-Law 29,218 EFT     FMV
Europe (Including Iceland and Greenland) Research-Biological & Biomedical Sciences 30,077 EFT     FMV
North America (Canada & Mexico only) Research-Health Sciences 33,484 EFT     FMV
North America (Canada & Mexico only) Research-Sociology/Demography & Populations Studies 33,525 EFT     FMV
Europe (Including Iceland and Greenland) Research-Physics 38,691 EFT     FMV
South Asia Research-Biological & Biomedical Sciences 39,371 EFT     FMV
Sub-Saharan Africa Research-Agricultural SCI & MECHANICAL ENGINEERING 99,129 EFT     FMV
South Asia Research-Health Sciences 40,000 EFT     FMV
Sub-Saharan Africa Research-Health SCI & MECHANICAL ENGINEERING 89,888 EFT     FMV
Europe (Including Iceland and Greenland) Research-Biological & Biomedical Sciences 44,304 EFT     FMV
South America Research-Health Sciences 45,832 EFT     FMV
South Asia Research-Natural Resources & Conservation 50,276 EFT     FMV
Sub-Saharan Africa Research-Health Sciences 52,472 EFT     FMV
North America (Canada & Mexico only) Research-Health Sciences 55,652 EFT     FMV
Europe (Including Iceland and Greenland) Research-Biological & Biomedical Sciences 64,999 EFT     FMV
East Asia and the Pacific Research-Agricultural Sciences 65,841 EFT     FMV
South Asia Other-Humanities 67,820 EFT     FMV
Europe (Including Iceland and Greenland) Research-Agricultural Sciences 79,200 EFT     FMV
Sub-Saharan Africa Research-Health Sciences 81,272 EFT     FMV
Sub-Saharan Africa Research-Other Non-S & E Fields 93,290 EFT     FMV
Sub-Saharan Africa Research-Other Non-S & E Fields 96,338 EFT     FMV
Europe (Including Iceland and Greenland) Research-Life Sciences 97,892 EFT     FMV
Sub-Saharan Africa Research-Agricultural Sciences 98,476 EFT     FMV
Sub-Saharan Africa Research-Other Non-S & E Fields 110,753 EFT     FMV
Sub-Saharan Africa Research-Agricultural Sciences 130,523 EFT     FMV
Central America and the Caribbean Research-Agricultural Sciences 137,164 EFT     FMV
Sub-Saharan Africa Research-Agricultural Sciences 147,580 EFT     FMV
Europe (Including Iceland and Greenland) Research-Life Sciences 150,000 EFT     FMV
East Asia and the Pacific Research-Biological & Biomedical Sciences 196,198 EFT     FMV
Sub-Saharan Africa Research-Agricultural Sciences 245,433 EFT     FMV
Central America and the Caribbean Research-Agricultural Sciences 312,540 EFT     FMV
South America Research-Geological & Earth Sciences 317,189 EFT     FMV
South Asia Research-Agricultural Sciences 326,450 EFT     FMV
South Asia Research-Health Sciences 348,820 EFT     FMV
Europe (Including Iceland and Greenland) Research-Biological & Biomedical Sciences 368,674 EFT     FMV
South Asia Research-Health Sciences 562,113 EFT     FMV
South America Research-Geological & Earth Sciences 1,195,938 EFT     FMV
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
100
3 Enter total number of other organizations or entities .......................MediumBullet
0
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
noncash
assistance 		(g) Description
of noncash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
Student Travel Grant/Fellowship East Asia and the Pacific 22 74,100 Check/ACH     FMV
Student Travel Grant/Fellowship Europe (Including Iceland and Greenland) 14 59,236 Check/ACH     FMV
Student Travel Grant/Fellowship North America (Canada & Mexico only) 7 8,457 Check/ACH     FMV
Student Travel Grant/Fellowship South America 10 9,350 Check/ACH     FMV
Student Travel Grant/Fellowship South Asia 8 72,131 Check/ACH     FMV
Student Travel Grant/Fellowship Sub-Saharan Africa 11 73,705 Check/ACH     FMV
Student Financial Aid East Asia and the Pacific 18 576,003 Check/ACH     FMV
Student Financial Aid Europe (Including Iceland and Greenland) 117 3,881,162 Check/ACH     FMV
Student Financial Aid South America 18 617,027 Check/ACH     FMV
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds THE UNIVERSITY REVIEWS ALL INVOICES AND OTHER REQUIRED DOCUMENTATION FOR ACCURACY, APPROPRIATENESS OF THE EXPENDITURES IN COMPLIANCE WITH THE AWARD DOCUMENTS AND TIMELINESS OF SUBMISSION.
Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements ANTARCTICA-Accrual; CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; RUSSIA AND NEIGHBORING STATES-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual
Schedule F, Part III Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC -Accrual EUROPE (INCLUDING ICELAND AND GREENLAND) -Accrual NORTH AMERICA (CANADA & MEXICO ONLY) -Accrual SOUTH AMERICA -Accrual SOUTH ASIA -Accrual SUB-SAHARAN AFRICA -Accrual
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) (Rev. 1-2025)
Additional Data


Software ID: 24020961
Software Version: 2024v5.1



SCHEDULE G (Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
Cornell University
 
Employer identification number

15-0532082
Part I
Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.


(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
 
Ruffalo Noel Levitz
PO Box 718
 
Des Moines, IA503030718 		Consulting   No 0 279,192 -279,192
 
Zuri Group
328 NW Bond St
 
Bend, OR97703 		Consulting   No 0 215,910 -215,910
 
Community Counselling Service
527 Madison Avenue 5th Floor
 
New York, NY10022 		Consulting   No 0 175,125 -175,125
 
John Brown Limited Inc
4916 Crestwood Drive
 
Waco, TX76710 		Consulting   No 0 120,191 -120,191
 
JFM Group
1661 Tenth Ave 1st Floor
 
Brooklyn, NY11215 		Consulting   No 0 76,437 -76,437
 
Huron Consulting Group
550W Van Buren St Floor 14
 
Chicago, IL60607 		Consulting   No 0 73,798 -73,798
 
Brian Chapman
285 W 110th Street 4C
 
New York, NY10026 		Consulting   No 0 60,000 -60,000
             
             
             
Total . . . . . . . . . . . . . . . . . . . . right arrow 0 1,000,653 -1,000,653
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
CA, CO, CT, DC, FL, GA, AL, HI, IL, KS, KY, LA, ME, AK, MD, MA, MI, MN, MS, MO, NV, NH, NJ, NM, NY, NC, ND, OH, OK, OR, PA, RI, SC, TN, UT, VA, AR, WA, WV, WI
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990) (Rev. 1-2025)
Schedule G (Form 990) (Rev. 1-2025)
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.




VerticalRevenue
(a) Event #1

MAURICE GREENBERG AWARD DINNER
(event type) 		(b) Event #2

WCM ALUMNI REUNION
(event type) 		(c) Other events

3
(total number) 		(d) Total events
(add col. (a) through col. (c))

1
Gross receipts . . . . .
308,848
154,565
124,164
587,577

2
Less: Contributions . . . .
210,198
26,019
55,218
291,435
3 Gross income (line 1 minus
line 2) . . . . . .
98,650
128,546
68,946
296,142



VerticalDirectExpenses
4 Cash prizes . . . . .        
5 Noncash prizes . . . .        
6 Rent/facility costs . . . . 159,524 128,776 118,321 406,621
7 Food and beverages . . .     28,978 28,978
8 Entertainment . . . . 2,072 2,165 18,620 22,857
9 Other direct expenses . . . 76,184 69,166 67,591 212,941
10 Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . . right arrow 671,397
11 Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . . right arrow -375,255
Part III
Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue
(a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))

1
Gross revenue . . . . .
 
 
 
 
VerticalDirectExpenses

2
Cash prizes . . . . .
 
 
 
 

3
Noncash prizes . . . .
 
 
 
 

4
Rent/facility costs . . . .
 
 
 
 

5
Other direct expenses . . .
 
 
 
 


6

Volunteer labor . . . .
%
%
%


7
Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow
 

8
Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow
 

9
Enter the state(s) in which the organization conducts gaming activities:
a
Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .
YesNo
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .
YesNo
b
If "Yes," explain:
 
Schedule G (Form 990) (Rev. 1-2025)
Schedule G (Form 990) (Rev. 1-2025)
Page 3
11
Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .
YesNo
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? . . . . . . . . . . . . . . . . .
YesNo
13
Indicate the percentage of gaming activity conducted in:
a
The organization's facility . . . . . . . . . . . . . . . . . .
13a
%
b
An outside facility . . . . . . . . . . . . . . . . . . . .
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? . . . . . . . . . . . . . . . . . . . . . . . .
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? . . . . . . . . . . . . . . . . . . .
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.
Return Reference Explanation
Schedule G (Form 990) (Rev. 1-2025)
Additional Data


Software ID: 24020961
Software Version: 2024v5.1

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule I
(Form 990)
(Rev. January 2025)
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 instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
Cornell University
 
Employer identification number
15-0532082
Part I
General Information on Grants and Assistance
1
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? ........................
2
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) AguaClara Reach Inc
407 College Ave Ste 2
Ithaca,NY14850 		82-2023059 501(C)(3) 47,414       Research
(2) ALBERT EINSTEIN COLLEGE OF MED
1300 MORRIS PARK AVENUE
Bronx,NY10461 		13-1624225 501(c)(3) 833,679       Research
(3) Albert Einstein College of Medicine Inc
1300 Morris Park Ave
Bronx,NY10461 		47-2209056 501(C)(3) 43,516       Research
(4) Alfred University
1 Saxon Dr
Alfred,NY14802 		16-0743900 501(C)(3) 21,976       Research
(5) Alliance for Sustainable Energy LLC
AttnFinance MS RSF041
Lakewood,CO80401 		26-1939342 - 31,000       Research
(6) ALLINA HEALTH SYSTEM
NW 7710 PO BOX 9383
Minneapolis,MN55440 		36-3261413 501(c)(3) 52,574       Research
(7) AMERICAN AUSTRIAN FOUNDATION
575 Lexington Ave 11th Fl
NY,NY10022 		13-3275103 501(c)(3) 20,000       Comm Sponsorship/Donation
(8) AMERICAN CANCER SOCIETY
PO BOX 720310
Oklahoma City,OK73172 		13-1788491 501(c)(3) 50,796       Research
(9) American Power Company Inc
121 Jericho Rd
Weston,MA024931227 		38-4328927 - 55,000       Research
(10) American University
4400 Mass Ave NW
Washington,DC20016 		53-0196546 501(C)(3) 32,051       Research
(11) ANN & ROBERT H LURIE
225 EAST CHICAGO AVENUE
Chicago,IL60611 		36-2170833 501(c)(3) 10,000       Research
(12) Arizona State University
SESE Business Office
Tempe,AZ852871404 		86-0196696 GOVERNMENT 753,885       Research
(13) Arkansas State University
PO Box 2640
State University,AR724672640 		71-6000556 GOVERNMENT 23,761       Research
(14) Auburn University
Contract Grants Accounting
Auburn University,AL368495110 		63-6000724 501(C)(3) 9,317       Research
(15) AUGUSTA UNIVERSITY RESEARCH
PO BOX 945552
Atlanta,GA30394 		58-1418202 501(c)(3) 47,327       Research
(16) B&D Engineering and Consulting LLC
c/o Colin Beal
Lander,WY82520 		46-5624420 - 5,153       Research
(17) Barnard College
3009 Broadway
New York,NY10027 		13-1628149 501(C)(3) 10,100       Research
(18) Bassett Medical Center
1 Atwell Rd
Cooperstown,NY133261301 		13-5596796 501(C)(3) 162,975       Research
(19) Battelle Memorial Institute
Attn Treasury
Richland,WA99352 		31-4379427 501(C)(3) 330,000       Research
(20) Baylor College of Medicine
1 Baylor Plz
Houston,TX770303411 		74-1613878 501(C)(3) 346,406       Research
(21) BAYLOR UNIVERSITY
ONE BEAR PLACE
Waco,TX76798 		74-1159753 501(c)(3) 132,589       Research
(22) Benaroya Research Institute at
1201 Ninth Ave
Seattle,WA98101 		91-0653422 501(c)(3) 65,133       Research
(23) Beneficent Technology Inc
3790 El Camino Real
Palo Alto,CA943063314 		77-0555413 501(C)(3) 52,559       Research
(24) Beth Israel Deaconess Medical
330 Brookline Ave
Boston,MA02215 		04-2103881 501(C)(3) 20,139       Research
(25) BLUE MARBLE SPACE
600 1ST AVENUE
Seattle,WA98104 		27-0184094 501(c)(3) 13,824       Research
(26) Blue Marble Space
600 1st Ave Fl 1
Seattle,WA981042210 		27-0184094 501(C)(3) 26,481       Research
(27) BOSTON CHILDRENS HOSPITAL
PO BOX 414413
Boston,MA02241 		04-2774441 501(c)(3) 663,889       Research
(28) BOSTON MEDICAL CENTER CORPORATION
960 MASSACHUSETTS AVENUE
Boston,MA02118 		04-3314093 501(c)(3) 1,036,581       Research
(29) Boston University
881 Commonwealth Ave Fl 4
Boston,MA02215 		04-2103547 501(C)(3) 1,329,046       Research
(30) Boyce Thompson Inst for Plant Rsh Inc
533 Tower Rd
Ithaca,NY148531801 		13-1739923 501(C)(3) 1,596,735       Research
(31) BRANDEIS UNIVERSITY
415 SOUTH STREET
Waltham,MA02453 		04-2103552 501(c)(3) 18,244       Research
(32) BREAST CANCER RESEARCH FOUNDATION
28 West 44th Street Suite 609
New York,NY10036 		13-3727250 501(c)(3) 7,500       Community Sponsorship/Donation
(33) BRIGHAM & WOMENS HOSPITAL INC
PO BOX 3887
Boston,MA02241 		04-2312909 501(c)(3) 1,336,699       Research
(34) Brigham Young University
DNA Sequencing Center
Provo,UT84602 		87-0217280 501(C)(3) 52,561       Research
(35) Brookhaven National Laboratory
Fiscal Accts Rec Bldg 400 D
Upton,NY11973 		11-3403915 GOVERNMENT 56,952       Research
(36) Brown University
60 George St
Providence,RI02912 		05-0258809 501(C)(3) 332,126       Research
(37) BUILDING THE NEXT GENERATION OF ACADEMIC PHYSICIANS
c/o Nelson Sanchez VP BNGAP 9 Le
Rye Brook,NY10573 		47-3330126 501(c)(3) 17,500       Community Sponsorship/Donation
(38) BURKE NEUROLOGICAL INSTITUTE
785 MAMARONECK AVENUE
White Plains,NY10605 		13-3434924 501(c)(3) 28,570       Research
(39) California Institute of Technology
Department of Biology
Pasadena,CA91125 		95-1643307 501(C)(3) 377,637       Research
(40) Carnegie Learning Inc
PO Box 646003
Pittsburgh,PA152646003 		25-1805640 - 8,789       Research
(41) Carnegie Mellon University
5000 Forbes Ave
Pittsburgh,PA15213 		25-0969449 501(C)(3) 216,482       Research
(42) Case Western Reserve University
Controllers Office
Cleveland,OH441067006 		34-1018992 501(C)(3) 250,213       Research
(43) CEDARS SINAI MEDICAL CENTER
6500 WILSHIRE BLVD
Los Angeles,CA90048 		95-1644600 501(c)(3) 41,750       Research
(44) Cellec Technologies Inc
245 Summit Point Dr
Henrietta,NY144679608 		81-3846240 - 49,466       Research
(45) Center for Large Landscape Conservation
PO Box 1587
Bozeman,MT597711587 		27-1226829 501(C)(3) 7,001       Research
(46) Center for Transformative Action
PO Box 760
Ithaca,NY14851 		16-0990318 501(C)(3) 28,033       Research
(47) Charge CCCV LLC
45 Murray Hill
Vestal,NY138504522 		46-5496690 - 34,375       Research
(48) Chement Inc
1919 N Springfield Ave Apt 217
Chicago,IL606476604 		87-3020160 - 116,084       Research
(49) CHILDRENS HOSPITAL OF PHILADEL
LOCKBOX 1457 19178
Philadelphia,PA19178 		23-1352166 501(c)(3) 22,652       Research
(50) CHILDRENS RESEARCH INSTITUTE
1 INVENTA PLACE
Silver Spring,MD20910 		52-1654453 501(c)(3) 17,740       Research
(51) Children's Research Institute
1 Inventa Pl Fl 3
Silver Spring,MD209105173 		47-0379754 501(C)(3) 88,186       Research
(52) CINCINNATI CHILDRENS HOSPITAL
3333 BURNET AVENUE
Cincinnati,OH45229 		31-0833936 501(c)(3) 235,791       Research
(53) Ciudadanos Del Karso Inc
267 Sierra Morena PMB 230
San Juan,PR00926 		66-0514059 501(C)(3) 34,524       Research
(54) Clarkson University
8 Clarkson Ave - Controlllers Offic
Potsdam,NY136995546 		15-0543659 501(C)(3) 40,110       Research
(55) Clemson University
Administrative Services Bldg
Clemson,SC29634 		57-6000254 501(C)(3) 752,252       Research
(56) CLEVELAND CLINIC FOUNDATION
PO BOX 931562
Cleveland,OH44193 		34-0714585 501(c)(3) 21,962       Research
(57) CLEVELAND STATE UNIVERSITY
2121 EUCLID AVENUE
Cleveland,OH44115 		34-0966056 GOVERNMENT 77,355       Research
(58) CLINICAL DIRECTORS NETWORK INC
5 W 37TH STREET
New York,NY10018 		14-1717344 501(c)(3) 19,400       Research
(59) COLD SPRING HARBOR LABORATORY
ONE BUNGTOWN ROAD
Cold Spring Harbor,NY11724 		11-2013303 501(c)(3) 103,319       Research
(60) Colgate University
Colgate University Library
Hamilton,NY13346 		15-0532078 501(C)(3) 38,660       Research
(61) Colorado School of Mines
1500 Illinois St
Golden,CO804011887 		84-6000551 501(C)(3) 42,868       Research
(62) Colorado State University
Clinical Sciences
Fort Collins,CO805231678 		84-6000545 GOVERNMENT 593,773       Research
(63) Columbia University
Office of Academic and Research Pro
New York,NY10025 		13-5598093 501(C)(3) 4,528,279       Research
(64) Concepts Inc
4800 Hampden Ln Ste 200
Bethesda,MD208142934 		52-2029941 - 473,372       Research
(65) Connecticut Agricultural Experiment Sta
123 Huntington St
New Haven,CT06511 		06-6032987 GOVERNMENT 430,601       Research
(66) Conservation Metrics Inc
Coastal Science Campus
Santa Cruz,CA95060 		45-5163605 - 8,951       Research
(67) Cooperative Ext Assoc in the State New York
34570 State Highway 10 Ste 2
Hamden,NY13782 		16-6072878 501(C)(3) 20,133       Research
(68) Cornell Coop Ext of Chenango Cty
99 N Broad St
Norwich,NY13815 		16-6072876 501(C)(3) 7,700       Research
(69) Cornell Coop Ext of Jefferson Cty
203 N Hamilton St
Watertown,NY13601 		16-6072882 501(C)(3) 10,212       Research
(70) Cornell Co-Op Ext of St Lawrence Cty
2043B State Highway 68
Canton,NY136173407 		14-6037202 501(C)(3) 10,394       Research
(71) Cornell Coop Ext of Steuben Cty
20 E Morris St
Bath,NY14873 		16-6072895 501(C)(3) 12,400       Research
(72) Cornell Coop Ext of Sullivan County
64 Ferndale Loomis Rd
Liberty,NY12754 		14-6036894 501(C)(3) 5,043       Research
(73) Cornell Coop Extension Assoc Essex
8487 US Route 9
Lewis,NY129502407 		14-6048677 501(C)(3) 22,077       Research
(74) Cornell Coop Extension of Monroe County
2449 St Paul Blvd
Rochester,NY14617 		16-6072886 GOVERNMENT 31,334       Research
(75) Ctr for Disease Dynamics Economics&Policy
5636 Connecticut Ave NW
Washington,DC20015 		27-3235008 501(C)(3) 10,719       Research
(76) Cty Ext Service Assoc in State NY Ulster Co
232 Plaza Rd
Kingston,NY12401 		14-6036893 501(C)(3) 31,201       Research
(77) Cultural Practice LLC
4300 Montgomery Ave Ste 305
Bethesda,MD20814 		52-2236285 - 67,140       Research
(78) Daemen University
4380 Main St
Buffalo,NY142263544 		16-0759798 501(C)(3) 35,034       Research
(79) Dana-Farber Cancer Institute Inc
450 Brookline Ave BP418
Boston,MA02215 		04-2263040 501(C)(3) 1,202,208       Research
(80) DARTMOUTH HITCHCOCK CLINIC
MNMH NON PATIENT MISC
Boston,MA02241 		22-2519596 501(c)(3) 58,801       Research
(81) DARTMOUTH HITCHCOCK MEDICAL Center
ONE MEDICAL CENTER DRIVE
Lebanon,NH03756 		22-2715483 501(c)(3) 6,123       Research
(82) Datalytica LLC
8823 Boulder Hill Pl
Laurel,MD207235920 		83-0933023 - 255,000       Research
(83) Digital Green Foundation
2243 Fillmore St 380-6502
San Francisco,CA94115 		26-2418959 501(C)(3) 409,848       Research
(84) Dimensional Energy Inc
95 Brown Rd Ste 1033 M
Ithaca,NY148501262 		81-2495387 - 5,491       Research
(85) Disability Rights Ctr of the Virgin Islands
63 Cane Carlton
Frederiksted,VI00840 		66-0363251 501(C)(3) 58,089       Research
(86) Donald Danforth Plant Science Center
975 N Warson Rd
Saint Louis,MO631322918 		31-1584621 501(C)(3) 16,087       Research
(87) Drexel University
TD Bank
Philadelphia,PA191951090 		23-1352630 501(C)(3) 55,611       Research
(88) DUKE UNIVERSITY
PAYMENT PROCESSING CENTER
Charlotte,NC28260 		56-0532129 501(c)(3) 2,597,658       Research
(89) East Carolina University
Mail Stop 203 1000 E 5th St
Greenville,NC27858 		56-6000403 501(c)(3) 15,147       Research
(90) EMORY UNIVERSITY
1599 CLIFTON ROAD
Atlanta,GA30322 		58-0566256 501(c)(3) 833,555       Research
(91) END DOMESTIC ABUSE WISCONSIN
1400 E WASHINGTON AVENUE
Madison,WI53703 		39-1380437 501(c)(3) 21,814       Research
(92) EVIDERA INC
7101 WISCONSIN AVE SUITE 1400
Bethesda,MD20814 		54-1759539 - 14,778       Research
(93) FEINSTEIN INSTITUTE FOR
PO BOX 95000-7530
Philadelphia,PA19195 		11-2673595 501(c)(3) 190,138       Research
(94) Florida Atlantic University
777 Glades Rd PO Box 3091
Boca Raton,FL334316424 		65-0385507 GOVERNMENT 66,133       Research
(95) Florida Institute of Technology Inc
150 W University Blvd
Melbourne,FL32901 		59-6046500 501(C)(3) 74,342       Research
(96) Florida International University
11200 SW 8th St
Miami,FL33199 		65-0177616 501(C)(3) 775,990       Research
(97) Florida State University
Scientific Computing
Tallahassese,FL323164120 		59-1961248 GOVERNMENT 812,580       Research
(98) FRED HUTCHINSON
1100 FAIRVIEW AVENUE N J6-330
Seattle,WA98109 		23-7156071 501(c)(3) 339,668       Research
(99) FRED HUTCHINSON CANCER CENTER
1100 FAIRVIEW AVE N
Seattle,WA98109 		91-1935159 501(c)(3) 115,232       Research
(100) FreshCognate
24 Wigglesworth St 2
Somerville,MA021453014 		33-3177175 - 195,386       Research
(101) Gallox Semiconductors Inc
350 Duffield Hall
Ithaca,NY148532700 		93-4438854 - 52,000       Research
(102) GE MEDICAL SYSTEMS INFORMATION
4502 WOODLAND CORPORATE BLVD
Tampa,FL33614 		39-1046671 - 161,194       Research
(103) Geegah Inc
95 Brown Rd Rm 220
Ithaca,NY148501294 		87-1909103 - 183,710       Research
(104) General Electric Company
PO Box 640944
Pittsburgh,PA15264 		14-0689340 - 24,073       Research
(105) George Mason University
Sponsored Programs
Philadelphia,PA191780805 		54-0836354 501(C)(3) 22,797       Research
(106) George Washington University
Political Science
Washington,DC20052 		53-0196584 501(C)(3) 50,082       Research
(107) GEORGE WASHINGTON UNIVERSITY
PO BOX 829896
Philadelphia,PA19182 		53-0196584 501(c)(3) 295,953       Research
(108) GEORGETOWN UNIVERSITY
PO BOX 825738
Philadelphia,PA19182 		53-0196603 501(c)(3) 123,192       Research
(109) Georgia Tech Research Corporation
512 Means St Ste 250
Atlanta,GA30318 		58-0603146 501(C)(3) 952,102       Research
(110) Global Philanthropy Partnership
303 E Wacker Dr Ste 2108
Chicago,IL606015312 		56-2342600 501(C)(3) 19,891       Research
(111) Glynwood Center Inc
PO Box 157
Cold Spring,NY10516 		13-3852957 501(C)(3) 35,075       Research
(112) Goshen College
1700 S Main St
Goshen,IN465264724 		35-2158366 501(C)(3) 16,740       Research
(113) Great Basin Bird Observatory
1755 E Plumb Ln Ste 256A
Reno,NV895023647 		86-0852927 501(C)(3) 49,981       Research
(114) GripTape Inc
1803 Riverside Dr 2F
New York,NY100345324 		84-1835502 - 24,141       Research
(115) HLEE MOFFITT CANCER CENTER &
PO BOX 742801
Atlanta,GA30374 		59-2451713 501(c)(3) 602,071       Research
(116) Harvard University
Molecular Cellular Biology
Cambridge,MA02138 		04-2103580 501(C)(3) 1,548,570       Research
(117) HARVEY SOCIETY
Sandford Simon PhD Rockefeller Un
New York,NY10065 		13-6165708 501(c)(3) 7,000       Membership
(118) HEALTH RESEARCH INC ROSEWELL
PO BOX 2833
New York,NY14240 		14-1402155 501(c)(3) 222,563       Research
(119) HENRY M JACKSON FOUNDATION FOR THE
6720 A ROCKLEDGE DRIVE
Bethesda,MD20817 		52-1317896 501(c)(3) 191,247       Research
(120) HMH HOSPITALS CORPORATION
343 THORNALL STREET
Edison,NJ08837 		22-1487576 501(c)(3) 1,032,852       Research
(121) Hospital for Special Surgery
and Crippled Maintaining Hos Specia
New York,NY10021 		13-1624135 501(C)(3) 1,198,156       Research
(122) Human Computation Institute
21 Lone Oak Rd
Ithaca,NY148509607 		81-5402321 501(C)(3) 6,854       Research
(123) ICAHN SCHOOL OF MEDICINE AT MO
ONE GUSTAVE L LEVY PLACE
New York,NY10029 		13-6171197 501(c)(3) 1,076,997       Research
(124) Indian Nations Council of Governments
2 W 2nd St Ste 800
Tulsa,OK741033116 		73-0769499 GOVERNMENT 38,850       Research
(125) Indiana University
PO Box 66057
Indianapolis,IN46266 		35-6001673 GOVERNMENT 228,715       Research
(126) Innovations for Poverty Action
1701 Rhode Island Ave NW 3rd Fl
Washington,DC200363001 		06-1660068 501(C)(3) 172,385       Research
(127) INSTITUTE FOR APPLIED GERONTOL
55 WATER STREET
New York,NY10041 		11-3135751 501(c)(3) 245,126       Research
(128) Intl Food Policy Research Institute
1201 Eye St NW
Washington,DC20005 		52-1041632 501(C)(3) 54,806       Research
(129) Intrepid Museum Foundation Inc
One Intrepid Square
New York,NY10036 		13-3062419 501(C)(3) 25,000       Research
(130) Iowa State University
1350 Beardshear Hall 515 Morrill R
Ames,IA500111004 		42-6004224 GOVERNMENT 155,404       Research
(131) Ithaca College
953 Danby Rd
Ithaca,NY14850 		15-0532204 501(C)(3) 24,472       Research
(132) JACKSON LAB
610 MAIN STREET
Bar Harbor,ME04609 		01-0211513 501(c)(3) 151,602       Research
(133) Johns Hopkins University
Central Lockbox C/O Bank of America
Chicago,IL60693 		52-0595110 501(C)(3) 3,118,394       Research
(134) Kansas State University
Sponsored Pgrms/Div of Fin Services
Manhattan,KS665060108 		48-0771751 GOVERNMENT 208,107       Research
(135) Kean University
1000 Morris Ave
Union,NJ070837133 		22-2960726 501(C)(3) 15,554       Research
(136) Lautec US Inc
120 St James Ave 6th Fl
Boston,MA02116 		38-4102913 - 32,791       Research
(137) Lehigh University
Bursars Office
Bethlehem,PA18015 		24-0795445 501(C)(3) 28,370       Research
(138) LiBAMA Power Corp
120 Hawley St
Binghamton,NY139013904 		92-1202073 - 20,000       Research
(139) LIFESPAN OF GREATER ROCHESTER
1900 S CLINTON AVENUE
Rochester,NY14618 		16-0986298 501(c)(3) 108,476       Research
(140) Lighthouse for the Blind & Visually Impaired
1155 Market St Fl 10
San Francisco,CA941031540 		94-1415317 501(C)(3) 42,549       Research
(141) Local First Ithaca
PO Box 6801
Ithaca,NY148516801 		45-3694429 501(C)(3) 90,000       Research
(142) LOUISIANA PUBLIC HEALTH INSTITUTE
400 POYDRAS STREET
New Orleans,LA70130 		72-1379921 501(c)(3) 181,482       Research
(143) Maine Medical Center
One RiverFront Plaza
Westbrook,ME04092 		01-0238552 501(C)(3) 54,214       Research
(144) Manpower Demonstration Research Corp
200 Vesey St 23rd Fl
New York,NY102812103 		23-7379473 501(C)(3) 11,581       Research
(145) Massachusetts General Hospital
1 Bowdoin Sq Fl 7
Boston,MA02115 		04-2697983 501(C)(3) 499,497       Research
(146) Massachusetts Institute of Technology
Biopolymers and Proteomics Laborato
Cambridge,MA02139 		04-2103594 501(C)(3) 2,627,221       Research
(147) MAYO CLINIC
PO BOX 860334
Minneapolis,MN55486 		41-6011702 501(c)(3) 7,756       Research
(148) MEDICAL COLLEGE OF WISCONSIN INC
8701 WATERTOWN PLANK ROAD
Milwaukee,WI53226 		39-0806261 501(c)(3) 49,920       Research
(149) Memorial Sloan-Kettering Cancer Ctr
PO Box 27084
New York,NY100877084 		13-1924236 501(C)(3) 5,662,436       Research
(150) METHODIST HOSPITAL
PO BOX 4805
Houston,TX77210 		87-0721923 501(c)(3) 379,705       Research
(151) Michigan State University
AgriAgribusiness Inst - Business O
East Lansing,MI488243754 		38-6005984 501(C)(3) 293,857       Research
(152) Mississippi State University
Account Services
Mississippi State,MS39762 		64-6000819 501(C)(3) 22,322       Research
(153) Montana State University
119 Plant BioSciences Bldg
Bozeman,MT59717 		81-6010045 GOVERNMENT 319,898       Research
(154) MOREHOUSE COLLEGE
830 WESTVIEW DRIVE SW
Atlanta,GA30314 		58-0566205 501(c)(3) 57,039       Research
(155) Movimiento para el Alcance deVida Ind
PO Box 25277
San Juan,PR009285277 		66-0446732 501(C)(3) 67,749       Research
(156) Nanoracks LLC
503 Forge River Rd
Webster,TX775984357 		27-1127667 - 11,561       Research
(157) National Audubon Society
2407 S Congress Ave
Austin,TX787045505 		13-1624102 501(C)(3) 17,527       Research
(158) NATIONAL JEWISH HEALTH
1400 JACKSON STREET
Denver,CO80206 		74-2044647 501(c)(3) 18,613       Research
(159) Natrion Inc
350 Northern Blvd Ste 324-1177
Albany,NY122041000 		88-3890953 - 20,000       Research
(160) New England Aquarium Corporation
Central Wharf
Boston,MA02110 		04-2297514 501(C)(3) 104,869       Research
(161) New Markets Lab
200 Massachusetts Ave NW
Washington,DC200011429 		27-3977364 501(C)(3) 34,963       Research
(162) New York City H2O Inc
410 E 6th St Apt 21G
New York,NY100096439 		45-3860014 501(C)(3) 26,361       Research
(163) NEW YORK GENOME CENTER INC
101 AVENUE OF THE AMERICAS
New York,NY10013 		80-0631734 501(c)(3) 1,415,307       Research
(164) New York Institute of Technolo
Northern Blvd Box 8000 - Controlle
Old Westbury,NY11568 		11-1788788 501(c)(3) 52,957       Research
(165) NEW YORK METHODIST HOSPITAL
506 6TH STREET
New York,NY11215 		11-1631796 501(c)(3) 13,371       Research
(166) NEW YORK PRESBYTERIAN HOSPITAL
525 E 68TH STREET
New York,NY10021 		13-3160356 501(c)(3) 100,000       Research
(167) NEW YORK PRESBYTERIAN QUEENS
56-45 MAIN STREET
Flushings,NY11355 		11-1839362 501(c)(3) 105,112       Research
(168) New York University
60 Washington Sq S Ste 505
New York,NY10012 		13-5562308 501(C)(3) 1,577,854       Research
(169) North Carolina State University
PO Box 7613
Raleigh,NC27695 		56-6000756 GOVERNMENT 605,067       Research
(170) North Dakota State University
Grant and Contract Accounting
Fargo,ND581086050 		45-6002439 GOVERNMENT 23,253       Research
(171) Northeastern University
360 Huntington Ave 177-820
Boston,MA02115 		04-1679980 501(C)(3) 259,049       Research
(172) NORTHERN CALIFORNIA INSTITUTE
4150 CLEMENT STREET 151 NC
San Francisco,CA94121 		94-3084159 501(c)(3) 8,171       Research
(173) Northern Illinois University
Swen Parson 210
Dekalb,IL601152856 		36-6008480 GOVERNMENT 232,856       Research
(174) Northwestern University
2001 Sheridan Rd
Evanston,IL60208 		36-2167817 501(C)(3) 717,172       Research
(175) NYP CU WC INTERGRATED SERVICES
466 LEXINGTON AVENUE
New York,NY10065 		46-2875125 - 51,093       Research
(176) NYS Cooperative Ext Assoc of Broome Cty
840 Upper Front St
Binghamton,NY13905 		16-6072872 501(C)(3) 16,877       Research
(177) Oak Ridge National Laboratory
Attn Treasury Service MS-6437
Oak Ridge,TN378316437 		62-1788235 GOVERNMENT 160,586       Research
(178) Ocella Inc
7970 S Energy Dr
Newberry,IN474497128 		82-3038971 - 133,150       Research
(179) OCHSNER CLINIC FOUNDATION
PO BOX 54996
New Orleans,LA70154 		72-0502505 501(c)(3) 141,222       Research
(180) Oklahoma State University
127 Noble Research Ctr
Stillwater,OK740783030 		73-1383996 GOVERNMENT 65,716       Research
(181) Old Dominion University Research Foundation
PO Box 6369
Norfolk,VA235080369 		54-6068198 501(C)(3) 80,055       Research
(182) OREGON HEALTH & SCIENCE UNIVER
PO BOX 3003
Portland,OR97208 		93-1176109 GOVERNMENT 713,654       Research
(183) Oregon State University
Plant Clinic
Corvallis,OR97331 		61-1730890 GOVERNMENT 367,139       Research
(184) Paleontological Research Institution
1259 Trumansburg Rd
Ithaca,NY14850 		15-0554849 501(C)(3) 27,063       Research
(185) PALO ALTO VETERANS INSTITUTE F
3801 MIRANDA AVENUE 151P
Palo Alto,CA94304 		77-0207331 501(c)(3) 129,843       Research
(186) Paterson Aerospace Systems Corp
PO Box 366
Syracuse,NY132110366 		88-3172182 - 249,769       Research
(187) Planetary Science Institute
1700 E Fort Lowell Rd Ste 106
Tucson,AZ85719 		33-0175263 501(C)(3) 58,019       Research
(188) Pratt Institute
Bursars Office
Brooklyn,NY11205 		11-1630822 501(C)(3) 9,327       Research
(189) PrisAM LLC
105 Frederick Dr
Rochester,NY146243206 		84-4840892 - 75,000       Research
(190) Qrona Technologies LLC
7622 Executive Dr
Eden Prairie,MN553443677 		82-4189502 - 15,222       Research
(191) Reaction Engineering International
189 E Fort Union Blvd Ste 201
Midvale,UT840474657 		87-0474621 - 69,687       Research
(192) RECINTO DE CIENCIAS MEDICAS
PO BOX 365067
San Juan,PR00936 		66-0433762 - 209,158       Research
(193) REEgen Inc
350 Duffield Hall
Ithaca,NY148532700 		88-2825057 - 225,000       Research
(194) REGENTS OF THE UNIVERSITY OF
PO BOX 741816
Los Angeles,CA90074 		04-7120084 501(c)(3) 1,104,270       Research
(195) Regents of the University of California
9500 Gilman Dr
La Jolla,CA920930417 		95-6006144 501(C)(3) 2,540,089       Research
(196) Regents Univ of California Los Angeles
Box 951432
Los Angeles,CA900951432 		95-6006143 501(C)(3) 3,061,949       Research
(197) Regents University of California at Irvine
Contracts Grants Accounting
Irvine,CA926971050 		95-2226406 501(C)(3) 86,447       Research
(198) Rensselaer Polytechnic Institute
110 8th St
Troy,NY121803590 		14-1340095 501(C)(3) 81,860       Research
(199) RES INST AT NATIONWIDE CHILDREN'S HOSPITAL
PO BOX 78000
Detroit,MI482781653 		31-6056230 501(c)(3) 52,038       Research
(200) RESEARCH AMERICA
241 18th Street South Suite 501
Arlington,VA22202 		52-1609875 501(c)(3) 14,600       Community Sponsorship/Donation
(201) Research Foundation of City Univ of NY
230 W 41st St 7th Fl
New York,NY10036 		13-1988190 501(C)(3) 907,838       Research
(202) Resources for Independent Living
193 N Broadway
Pennsville,NJ08070 		94-2344976 501(C)(3) 67,094       Research
(203) Rice University
office of Admission Ms-17
Houston,TX77251 		74-1109620 501(C)(3) 296,759       Research
(204) Rochester Institute of Technology
RIT/NTID Sunshine 20
Rochester,NY146235604 		16-0743140 501(C)(3) 332,543       Research
(205) Rockaway Waterfront Alliance Inc
58-03 Rockaway Beach Blvd
Arverne,NY116921801 		11-3783397 501(C)(3) 23,138       Research
(206) ROCKEFELLER UNIVERSITY
1230 YORK AVENUE BOX 259
New York,NY10065 		13-1624158 501(c)(3) 2,811,192       Research
(207) RTI International
3040 Cornwallis Rd
Research Triangle Park,NC27709 		56-0686338 501(C)(3) 82,070       Research
(208) Rutgers State Uni of NJ
94 Rockafeller Rd Ste 107
Piscataway,NJ08854 		22-6001086 GOVERNMENT 2,096,794       Research
(209) RUTGERS UNIVERSITY
33 KNIGHTSBRIDGE ROAD
Piscataway,NJ08804 		46-2354111 501(c)(3) 26,961       Research
(210) Sathguru Inc
95 Newport Ave Ext
Quincy,MA02171 		80-0664005 - 611,430       Research
(211) Science Buddies
560 Valley Way
Milpitas,CA950354106 		94-3216541 501(C)(3) 14,000       Research
(212) Sciencenter Discovery Museum
601 First St
Ithaca,NY14850 		22-2470652 501(C)(3) 71,289       Research
(213) SCRIPPS RESEARCH INSTITUTE
PO BOX 744758
Los Angeles,CA90074 		33-0435954 501(c)(3) 1,585,700       Research
(214) SEATTLE CHILDRENS HOSPITAL
PO BOX 24728
Seattle,WA98124 		91-0564748 501(c)(3) 11,351       Research
(215) Sionic Energy Inc
1200 Ridgeway Ave Ste 110
Rochester,NY146153758 		27-3907362 - 133,334       Research
(216) Skyline Nav AI Inc
62 Putnam Ave
Cambridge,MA021392952 		85-2955757 - 294,941       Research
(217) SLOAN KETTERING CANCER CENTER
PO BOX 27084
New York,NY27084 		13-1624182 501(C)(3) 83,916       Research
(218) Soctera Inc
350F Duffield Hall
Ithaca,NY14853 		84-4363263 - 162,270       Research
(219) Somerset County Soil and Water Conservation
70 E Madison Rd
Skowhegan,ME04976 		01-0352111 GOVERNMENT 13,277       Research
(220) South Dakota State University
Grants Contracts Administration
Brookings,SD57007 		46-6000364 GOVERNMENT 76,721       Research
(221) Space Science Institute
4765 Walnut St Ste B
Boulder,CO803012575 		84-1215290 501(C)(3) 32,985       Research
(222) ST JUDE CHILDRENS RESEARCH HOSPITAL
P O BOX 1000
Memphis,TN38148 		85-2379541 501(c)(3) 335,003       Research
(223) St Jude Childrens Research Hospital Inc
501 St Jude Place
Memphis,TN38105 		62-0646012 501(C)(3) 255,620       Research
(224) Stanford University
Tresidder Memorial Union-Sanford Un
Stanford,CA943053072 		94-1156365 501(C)(3) 2,251,168       Research
(225) Strabo Engineering Inc
237 W 109th St Apt 5D
New York,NY100252362 		99-5086618 - 93,253       Research
(226) SUNY Broome Community College
PO Box 1017
Binghamton,NY139021017 		16-1393336 GOVERNMENT 27,524       Research
(227) SWIM ACROSS AMERICA
8508 Park Road 389
Charlotte,NC28210 		22-3248256 501(c)(3) 50,000       Community Sponsorship/Donation
(228) Syracuse University
9721 University Ave Ste 116
Syracuse,NY13244 		15-0532081 501(C)(3) 930,931       Research
(229) Teledyne Scientific & Imaging
File Number 53043
Los Angeles,CA900743043 		52-2314487 - 315,000       Research
(230) TEMPLE UNIVERSITY
PO BOX 22432
New York,NY10087 		23-1365971 501(c)(3) 141,209       Research
(231) Texas A & M University
Office of Sponsored Research Servic
College Station,TX778454375 		74-6000531 GOVERNMENT 634,562       Research
(232) TEXAS A&M ENGINEERING EXPERIMENT ST
400 HARVEY MITCHELL PARKWAY SOUTH
College Station,TX77845 		74-1974733 GOVERNMENT 227,030       Research
(233) Texas Agri-Life Research
Borlaug Institute
College Station,TX778432477 		74-6000541 GOVERNMENT 291,230       Research
(234) Texas Tech University
3601 4th St Stop 6271
Lubbock,TX79430 		75-2668014 GOVERNMENT 96,937       Research
(235) THE BROAD INSTITUTE INC
415 MAIN STREET
Cambridge,MA02142 		26-3428781 501(c)(3) 126,536       Research
(236) The Catholic University of America
Office of Sponsored Accounting
Washington,DC20064 		53-0196583 501(C)(3) 153,507       Research
(237) The Ohio State University
Dept of Veterinary Preventive Medic
Columbus,OH43210 		31-6025986 GOVERNMENT 507,333       Research
(238) The Pennsylvania State University
PSU CAS Conferences and Short Cours
University Park,PA16802 		24-6000376 GOVERNMENT 646,470       Research
(239) The Piedmont Environmental Council
PO Box 460
Warrenton,VA201880460 		54-0935569 501(C)(3) 13,875       Research
(240) The Regents of the University of California
Marine Science Institute
Santa Barbara,CA931066150 		95-6006145 501(C)(3) 1,324,414       Research
(241) The Research Foundation of SUNY
SUNY Molecular Analysis Core
Syracuse,NY13210 		14-1368361 501(C)(3) 2,946,593       Research
(242) THE ROGOSIN INSTITUTE
LOCK BOX 9243
Brooklyn,NY11245 		13-3184198 501(c)(3) 51,218       Research
(243) The Trustees of Princeton University
001 Fisher Hall
Princeton,NJ08544 		21-0634501 501(C)(3) 501,895       Research
(244) The University of Arizona
Campus Agricultural Center
Tucson,AZ85719 		74-2652689 GOVERNMENT 980,503       Research
(245) The University of Iowa
129 E Washington St
Iowa City,IA52242 		42-6004813 GOVERNMENT 326,053       Research
(246) The University of Nebraska-Lincoln
401 Canfield Administration Bldg
Lincoln,NE685880439 		47-0049123 501(C)(3) 453,172       Research
(247) The University of Texas at Austin
Discovery to Impact
Austin,TX78759 		74-6000203 GOVERNMENT 253,438       Research
(248) The University of Texas at El Paso
500 W University Ave
El Paso,TX79968 		74-6000813 GOVERNMENT 423,184       Research
(249) THIRD SECTOR NEW ENGLAND INC
89 SOUTH STREET
Boston,MA02111 		04-2261109 501(c)(3) 41,092       Research
(250) THOMAS JEFFERSON UNIVERSITY
1101 MARKET STREET
Philadelphia,PA19107 		23-1352651 501(c)(3) 55,828       Research
(251) Trustees of Dartmouth College
Office of Sponsored Projects
Hanover,NH037551404 		02-0222111 501(C)(3) 224,131       Research
(252) Trustees of Purdue University
Plant Pest Diagnostic Lab
West Lafayette,IN479072054 		35-6002041 501(C)(3) 796,597       Research
(253) Trustees of the Univ of Pennsylvania
School of Vet Med - Pathobiology
Philadelphia,PA19104 		23-1352685 501(C)(3) 1,543,107       Research
(254) Trustees of Tufts College
Analytical Core Facility Dept of
Boston,MA02111 		04-2103634 501(C)(3) 234,301       Research
(255) TULANE UNIVERSITY HEALTH
1430 TULANE AVENUE
New Orleans,LA70112 		72-0423889 501(c)(3) 1,451,778       Research
(256) Tuskegee University
Grants Contracts Acct 204 Kresge
Tuskegee,AL36088 		63-0288878 GOVERNMENT 207,823       Research
(257) UCLA
BOX 951432 1125 MURPHY HALL
Los Angeles,CA90095 		95-2250801 501(c)(3) 53,496       Research
(258) UGA Research Foundation Inc
Post Award Accounting
Athens,GA30602 		58-1353149 501(C)(3) 37,091       Research
(259) Understory Initiative
2640 E Barnett Rd E130
Medford,OR975044301 		83-1051907 501(C)(3) 13,648       Research
(260) Union College
McKean House
Schenectady,NY12308 		14-1338580 501(C)(3) 20,985       Research
(261) UNIV OF MISSOURI COLUMBIA AR
5100 ROCKHILL ROAD
Kansas City,MO64110 		43-6003859 GOVERNMENT 190,805       Research
(262) Universidad Interamericana de Puerto Rico Inc
PO Box 363255
San Juan,PR009363255 		66-0177776 501(C)(3) 40,775       Research
(263) University Corp for Atmospheric Research
Dept 880713
Phoenix,AZ85038 		84-0412668 501(C)(3) 170,143       Research
(264) University Kansas Ctr for Research Inc
2385 Irving Hill Rd
Lawrence,KS660457563 		48-0680117 501(C)(3) 155,342       Research
(265) UNIVERSITY MEDICAL CENTER MANA
2000 CANAL STREET
New Orleans,LA70112 		25-1925187 501(c)(3) 24,580       Research
(266) University of Alabama at Birmingham
Pathology Dept P210 West Pavilion
Birmingham,AL352337331 		63-6005396 501(C)(3) 1,425,885       Research
(267) University of Alaska Anchorage
University of Alaska Fairbanks
Fairbanks,AK997755040 		92-6000147 501(C)(3) 95,985       Research
(268) University of California Davis
The Regents of UC Cashiers Office
West Sacramento,CA957989062 		94-6036494 501(C)(3) 664,866       Research
(269) University of California Merced
PO Box 2450
Merced,CA95344 		94-6002123 501(C)(3) 228,238       Research
(270) University of California San Francisco
1855 Folsom St
San Francisco,CA941430812 		94-6036493 501(C)(3) 1,385,880       Research
(271) University of California Santa Cruz
1156 High St
Santa Cruz,CA95064 		94-1539563 501(C)(3) 115,663       Research
(272) University of Chicago
Chicago Center for Contemporary The
Chicago,IL60637 		36-2177139 501(C)(3) 492,032       Research
(273) UNIVERSITY OF CINCINNATI
PO BOX 932641
Cleveland,OH44193 		31-6000989 501(c)(3) 190,145       Research
(274) University of Colorado
University of Colorado Springs
Colorado Springs,CO80918 		84-6000555 501(C)(3) 406,442       Research
(275) University of Connecticut
Department of Animal Science
Storrs,CT062694040 		06-0772160 GOVERNMENT 163,642       Research
(276) University of Florida
PO Box 117634
Gainesville,FL326117634 		59-6002052 GOVERNMENT 1,022,262       Research
(277) University of Georgia Research Fndn
Warnell School of Forestry Natura
Athens,GA306022152 		58-6001998 501(C)(3) 5,317       Research
(278) UNIVERSITY OF HAWAII
2440 CAMPUS ROAD
Honolulu,HI96822 		99-6000354 GOVERNMENT 6,595       Research
(279) University of Idaho
29603 U of I Ln
Parma,ID83660 		82-6000945 GOVERNMENT 47,742       Research
(280) University of Illinois
Grants Contracts
Chicago,IL606731283 		37-6000511 501(C)(3) 3,377,591       Research
(281) UNIVERSITY OF KANSAS MEDICAL CENTER
MSN 1039 3901 RAINBOW BLVD
Kansas City,KS66160 		48-1108830 501(c)(3) 32,953       Research
(282) UNIVERSITY OF LOUISVILLE RESEA
300 EAST MARKET STREET
Louisville,KY40202 		61-1029626 501(c)(3) 101,056       Research
(283) University of Maine System
Office of Sponsored Programs
Portland,ME04104 		01-6000769 GOVERNMENT 240,813       Research
(284) University of Maryland College Park
Maryland Higher Education Commissio
Baltimore,MD21201 		52-6002033 GOVERNMENT 1,108,256       Research
(285) University of Massachusetts Amherst
UMass Medical School
Worcester,MA01655 		04-3167352 GOVERNMENT 1,962,448       Research
(286) UNIVERSITY OF MIAMI
PO BOX 405803
Atlanta,GA30384 		59-0624458 501(c)(3) 916,992       Research
(287) University of Michigan
839 Greene St
Ann Arbor,MI481093209 		38-6006309 GOVERNMENT 1,227,348       Research
(288) University of Minnesota
NW 5960
Minneapolis,MN554851450 		41-6007513 GOVERNMENT 1,242,137       Research
(289) University of Mississippi
Post Office Box 8750
University,MS38677 		64-6001159 GOVERNMENT 20,380       Research
(290) University of New Hampshire
Accounts Receivable
Concord,NH03301 		02-6000937 GOVERNMENT 9,714       Research
(291) University of New Mexico
1312 Basehart Rd Se STE 100
Albuquerque,NM871064365 		85-6000642 GOVERNMENT 6,187       Research
(292) UNIVERSITY OF NORTH CAROLINA
104 AIRPORT DRIVE
Chapel Hill,NC27599 		56-6001393 501(c)(3) 980,921       Research
(293) University of North Texas
1155 Union Circle
Denton,TX762035017 		75-6002149 GOVERNMENT 18,727       Research
(294) University of Notre Dame du Lac
836a Grace Hall
Notre Dame,IN46556 		35-0868188 501(C)(3) 1,027,053       Research
(295) University of Oklahoma
Grants Contracts Accounting
Norman,OK730192050 		73-6017987 GOVERNMENT 331,703       Research
(296) University of Pittsburgh
Office of Financial Information
Pittsburgh,PA15260 		25-0965591 501(C)(3) 1,917,279       Research
(297) University of Puerto Rico
Financial Aid Office
Mayaguez,PR00681 		66-0560806 GOVERNMENT 176,866       Research
(298) University of Rochester
Brain Cognitive Sciences
Rochester,NY146270268 		16-0743209 501(C)(3) 244,640       Research
(299) UNIVERSITY OF SOUTHERN CALIFORNIA
3500 S FIGUEROA STREET
Los Angeles,CA90089 		95-1642394 501(c)(3) 82,729       Research
(300) University of Tennessee
Center for Behavioral Health Resear
Knoxville,NY37902 		62-6001636 GOVERNMENT 23,071       Research
(301) University of Texas at Dallas
800 W Campbell Road
Richardson,TX75080 		75-1305566 501(c)(3) 9,613       Research
(302) UNIVERSITY OF TEXAS AT SAN ANTONIO
1 UTSA CIRCLE
San Antonio,TX78249 		74-1717115 GOVERNMENT 56,536       Research
(303) UNIVERSITY OF TEXAS HEALTH SCIENCE HOUSTON
PO BOX 301418
Dallas,TX75303 		74-1761309 GOVERNMENT 26,362       Research
(304) UNIVERSITY OF TEXAS HEALTH SCIENCE SAN ANTONIO
PO BOX 1898
San Antonio,TX78297 		74-1586031 GOVERNMENT 42,935       Research
(305) UNIVERSITY OF TEXAS MD ANDERSON
PO BOX 4266
Houston,TX77210 		74-6001118 501(c)(3) 131,824       Research
(306) UNIVERSITY OF TEXAS MEDICAL BR
PO BOX 660120
Dallas,TX75266 		74-6000949 GOVERNMENT 59,492       Research
(307) UNIVERSITY OF UTAH
201 S PRESIDENT CIRCLE
Salt Lake City,UT84112 		87-6000525 501(c)(3) 623,250       Research
(308) University of Vermont & State Ag College
Cereal Grain Quality Laboratory
Burlington,VT05405 		03-0179440 GOVERNMENT 375,380       Research
(309) University of Virginia
PO Box 6550
Charlottesville,VA229086550 		54-6001796 501(C)(3) 455,228       Research
(310) University of Washington
University of Washington Libraries
Seattle,WA981952900 		91-6001537 GOVERNMENT 340,743       Research
(311) University of Wisconsin - Milwaukee
1220 Linden Dr
Madison,WI53706 		39-1805963 GOVERNMENT 159,578       Research
(312) University of Wisconsin - Madison
Wisconsin Crop Innovation Center
Middleton,WI53562 		39-6006492 GOVERNMENT 1,150,678       Research
(313) UPchieve Inc
228 Park Ave S PMB 45861
New York,NY100031502 		81-4456163 501(C)(3) 23,178       Research
(314) US Dept of Agriculture
USDA National Finance Center
Saint Louis,MO631799000 		72-0564834 GOVERNMENT 625,003       Research
(315) UT SOUTHWESTERN MED CENTER
PO BOX 845477
Dallas,TX75284 		75-6002868 GOVERNMENT 610,504       Research
(316) VAN ANDEL INSTITUTE
333 BOSTWICK AVENUE NE
Grand Rapids,MI49503 		52-2000823 501(c)(3) 363,075       Research
(317) Vanderbilt University
Vanderbilt Law School Finance
Nashville,TN372035724 		62-0476822 501(C)(3) 295,778       Research
(318) VANDERBILT UNIVERSITY MEDICAL
CCC 4322 MEDICAL CENTER NORTH
Nashville,TN37232 		35-2528741 501(c)(3) 233,354       Research
(319) Virginia Commonwealth University
Student Accounts
Richmond,VA23284 		54-6001758 501(C)(3) 274,906       Research
(320) Virginia Polytech Inst&State Univ
North End Center MC 0170
Blacksburg,VA24061 		54-6001805 GOVERNMENT 117,917       Research
(321) VISITING NURSE SERVICE OF NY
220 EAST 42ND STREET
New York,NY10017 		13-3189926 501(c)(3) 269,920       Research
(322) VITALANT
DEPT 880337
Phoenix,AZ85038 		86-0098929 501(c)(3) 157,531       Research
(323) VMR Consulting Inc
7677 Center Avenue Suite 400
Huntington Beach,CA92647 		75-3196889 - 78,826       Research
(324) WAKE FOREST UNIVERSITY HEALTH
PO BOX 604096
Charlotte,NC28260 		22-3849199 501(c)(3) 36,619       Research
(325) Washington State University
Irrigated Agric ResExtension Cente
Prosser,WA993508694 		91-6001108 GOVERNMENT 289,032       Research
(326) Washington Tree Fruit Research Commission
105 S 18th St Ste 205
Yakima,WA989012149 		91-0854356 GOVERNMENT 11,991       Research
(327) Washington University St Louis
Genetics
Saint Louis,MO63110 		43-0653611 501(C)(3) 666,158       Research
(328) Wesleyan University
55 High St
Middletown,CT06457 		06-0646959 501(C)(3) 456,553       Research
(329) West Virginia Univ Research Corp
One Waterfront Pl 4th Fl
Morgantown,WV26506 		55-0665758 501(C)(3) 179,087       Research
(330) West Virginia University
1900 Kanawha Blvd E Ste 157K
Charleston,WV253050771 		55-6000842 GOVERNMENT 45,568       Research
(331) Western Assoc of Fish and Wildlife Agencies
1350 S Five Mile Rd 190150
Boise,ID837099998 		82-0329350 501(C)(3) 9,111       Research
(332) Westfield State University
577 Western Ave
Westfield,MA010852580 		04-3062617 GOVERNMENT 6,743       Research
(333) Woods Hole Oceanographic Institution
266 Woods Hole Rd MS 23
Woods Hole,MA025431535 		04-2105850 501(C)(3) 36,405       Research
(334) WORCESTER POLYTECHNIC INSTITUTE
100 INSTITUTE ROAD
Worcester,MA01609 		04-2121659 501(c)(3) 163,800       Research
(335) World Coffee Research
10940 SW Barnes Rd 334
Portland,OR972255368 		45-3982583 - 78,299       Research
(336) WSKG Public Broadcasting
601 Gates Rd
Vestal,NY13850 		15-0620345 501(C)(3) 30,000       Research
(337) Xallent Inc
251 Fuller Rd
Albany,NY122033698 		88-1617438 - 75,000       Research
(338) Yale University
Office for Equal Opportunity Prgms
New Haven,CT06511 		06-0646973 501(C)(3) 2,827,780       Research
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
296
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
40
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) Rev. 1-2025

Schedule I (Form 990) Rev. 1-2025
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) FINANCIAL AID - UNDERGRADUATE 8037 424,587,420   FMV  
(2) FINANCIAL AID - GRADUATE 7801 153,102,917   FMV  
(3) MEDICAL SCHOOL - UNDERGRADUATE 222 18,156,174   FMV  
(4) MEDICAL SCHOOL - GRADUATE 451 17,833,080   FMV  
(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
Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE UNIVERSITY REPORTS ALL GRANT RECIPIENTS, INCLUDING SUB-GRANTEES, OF WHICH IT IS AWARE. THIS INCLUDES SUB-RECIPIENT AWARDS, PRIMARILY FOR RESEARCH, TO GOVERNMENT AGENCIES, ORGANIZATIONS EXEMPT UNDER 501(C)(3) AND FOR-PROFIT ENTITIES FOR WHICH NO AUTHORITY FOR EXEMPTION IS PROVIDED.
Schedule I (Form 990) Rev. 1-2025



Additional Data


Software ID: 24020961
Software Version: 2024v5.1


Schedule J
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
Cornell University
 
Employer identification number

15-0532082
Part I
Questions Regarding Compensation
Yes
No
1a
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.
b
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 .....
1b
Yes
 
2
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? ....
2
Yes
 
3
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.
4
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:
a
Receive a severance payment or change-of-control payment? .............
4a
Yes
 
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
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.
5
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:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
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:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
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 ............
7
Yes
 
8
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 ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
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
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1MARTHA E POLLACK
FORMER PRESIDENT 		(i)

(ii)		 1,552,069
-------------
0 		0
-------------
0 		206,773
-------------
0 		34,500
-------------
0 		19,782
-------------
0 		1,813,124
-------------
0 		0
-------------
0
2MICHAEL I KOTLIKOFF
PRESIDENT & TRUSTEE 		(i)

(ii)		 1,218,997
-------------
0 		0
-------------
0 		79,691
-------------
0 		77,400
-------------
0 		29,612
-------------
0 		1,405,700
-------------
0 		0
-------------
0
3FRANCIS LEE
FORMER INTERIM DEAN - WCM 		(i)

(ii)		 386,488
-------------
0 		0
-------------
0 		448,429
-------------
0 		0
-------------
0 		0
-------------
0 		834,917
-------------
0 		0
-------------
0
4AUGUSTINE MK CHOI MD
FORMER PROVOST - MEDICAL AFFAIRS & DEAN 		(i)

(ii)		 496,849
-------------
0 		0
-------------
0 		711,862
-------------
0 		18,173
-------------
0 		8,799
-------------
0 		1,235,683
-------------
0 		0
-------------
0
5ROBERT HARRINGTON
PROVOST FOR MEDICAL AFFAIRS & DEAN 		(i)

(ii)		 1,321,485
-------------
0 		0
-------------
0 		1,345,168
-------------
0 		7,269
-------------
0 		37,056
-------------
0 		2,710,978
-------------
0 		0
-------------
0
6CHRISTOPHER J COWEN
EVP & CFO 		(i)

(ii)		 870,001
-------------
0 		0
-------------
0 		99,251
-------------
0 		34,500
-------------
0 		12,249
-------------
0 		1,016,001
-------------
0 		0
-------------
0
7DONICA VARNER
UNIVERSITY COUNSEL 		(i)

(ii)		 773,714
-------------
0 		0
-------------
0 		48,683
-------------
0 		34,500
-------------
0 		17,980
-------------
0 		874,877
-------------
0 		0
-------------
0
8KAVITA BALA
PROVOST 		(i)

(ii)		 519,695
-------------
0 		0
-------------
0 		0
-------------
0 		34,500
-------------
0 		1,533
-------------
0 		555,728
-------------
0 		0
-------------
0
9SCOTT PUCCINO
FORMER CFO & ASSOC. TREASURER - WCM 		(i)

(ii)		 58,630
-------------
0 		12,500
-------------
0 		149,580
-------------
0 		0
-------------
0 		0
-------------
0 		220,710
-------------
0 		0
-------------
0
10THOMAS STOKES
VP FOR FINANCE/CFO WCM 		(i)

(ii)		 872,139
-------------
0 		308,333
-------------
0 		77,665
-------------
0 		33,570
-------------
0 		49,253
-------------
0 		1,340,960
-------------
0 		0
-------------
0
11ROBERT J MIN MD
PRES. & CEO OF PHYSICIAN ORG 		(i)

(ii)		 380,340
-------------
0 		0
-------------
0 		2,515,224
-------------
0 		33,570
-------------
0 		18,828
-------------
0 		2,947,962
-------------
0 		0
-------------
0
12KENNETH MIRANDA
CHIEF INVESTMENT OFFICER 		(i)

(ii)		 1,022,564
-------------
0 		1,122,395
-------------
0 		75,830
-------------
0 		0
-------------
0 		1,533
-------------
0 		2,222,322
-------------
0 		0
-------------
0
13CATHY E GARZIO
EXEC VICE PROVOST & COO - WCM 		(i)

(ii)		 917,603
-------------
0 		50,000
-------------
0 		74,777
-------------
0 		0
-------------
0 		32,484
-------------
0 		1,074,864
-------------
0 		0
-------------
0
14KIEHYUN DANIEL RIEW MD
ASSISTANT PROFESSOR - WCM 		(i)

(ii)		 158,908
-------------
0 		0
-------------
0 		5,551,217
-------------
0 		33,570
-------------
0 		55,187
-------------
0 		5,798,882
-------------
0 		0
-------------
0
15HEY-JOO KANG MD
ASSOCIATE PROFESSOR - CLINICAL 		(i)

(ii)		 72,119
-------------
0 		0
-------------
0 		5,823,831
-------------
0 		23,070
-------------
0 		57,221
-------------
0 		5,976,241
-------------
0 		0
-------------
0
16ZEV ROSENWAKS MD
ACADEMIC PROFESSOR - WCM 		(i)

(ii)		 368,657
-------------
0 		0
-------------
0 		9,302,425
-------------
0 		33,570
-------------
0 		35,444
-------------
0 		9,740,096
-------------
0 		0
-------------
0
17ROGER HARTL MD
CLINICAL PROFESSOR - WCM 		(i)

(ii)		 184,980
-------------
0 		0
-------------
0 		4,240,957
-------------
0 		33,570
-------------
0 		45,899
-------------
0 		4,505,406
-------------
0 		0
-------------
0
18LEONARD GIRARDI MD
ACADEMIC CHAIR - WCM 		(i)

(ii)		 484,530
-------------
0 		1,155
-------------
0 		6,214,049
-------------
0 		33,570
-------------
0 		17,872
-------------
0 		6,751,176
-------------
0 		0
-------------
0
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
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
Schedule J, Part I, Line 1a First-class or charter travel THE POSITIONS OF PRESIDENT OF CORNELL UNIVERSITY AND THE DEAN OF MEDICINE AT WEILL CORNELL MEDICAL COLLEGE RECEIVE THE BENEFITS STATED IN SCHEDULE J, PART I, LINE 1A. AS A CONDITION OF EMPLOYMENT AND FOR THE CONVENIENCE OF THE UNIVERSITY, BOTH THE PRESIDENT OF THE UNIVERSITY AND THE INDIVIDUAL SERVING AS DEAN AND PROVOST OF MEDICINE ARE REQUIRED TO LIVE IN UNIVERSITY-PROVIDED HOUSING. EXPENSES FOR USE OF THEIR RESPECTIVE HOMES FOR THE UNIVERSITY'S BUSINESS PURPOSES ARE PAID OR REIMBURSED BY THE UNIVERSITY. TAXABLE HOUSING BENEFITS ARE SHOWN IN SCHEDULE J FOR ZEV ROSENWAKS AND KEN MIRANDA. POTENTIALLY TAXABLE BENEFITS, SUCH AS USE OF AN AUTOMOBILE, PROVIDING A CORNELL EMPLOYEE AS A DRIVER, CLUB AND ASSOCIATION MEMBERSHIPS USED FOR BUSINESS PURPOSES, DISCRETIONARY SPENDING ACCOUNTS, PERSONAL SERVICES, AND PAYMENT OF PROFESSIONAL ADVISORS HAVE BEEN INCLUDED WHERE RELEVANT IN SCHEDULE J, PART II. WHERE BENEFITS ARE TAXABLE, SUCH AMOUNTS ARE INCLUDED AS TAXABLE WAGES ON THE EMPLOYEES' RESPECTIVE FORMS W-2. PAYMENT OR REIMBURSEMENT OF THE EXPENSES DESCRIBED IN LINE 1A ARE COVERED BY THE UNIVERSITY'S TRAVEL POLICIES OR SPECIFIC EMPLOYMENT CONTRACTS AND INCLUDES THE UNIVERSITY'S IMPLEMENTATION OF AN ACCOUNTABLE PLAN. THERE IS OCCASIONALLY UNIT DISCRETION. EMPLOYEES MAY UPGRADE THEIR CLASS OF SERVICE AT THEIR OWN EXPENSE USING THEIR OWN MEANS OF PAYMENT OR THEIR FREQUENT-FLYER MILES. PREMIUM CLASS (E.G., BUSINESS CLASS, FIRST CLASS, ETC) MUST NOT BE PURCHASED USING SPONSORED FUNDS OR FEDERAL APPROPRIATIONS, UNLESS SPECIFICALLY APPROVED IN THE AWARD DOCUMENTS. PURSUANT TO AN INDIVIDUAL'S EMPLOYMENT AGREEMENT AND/OR BENEFITS PACKAGE, TAX GROSS-UPS HAVE BEEN PROVIDED FOR CERTAIN BENEFITS THAT HAVE RESULTED IN IMPUTED INCOME.
Schedule J, Part I, Line 4a Severance or change-of-control payment THE FOLLOWING INDIVIDUALS RECEIVED SEVERANCE PAYMENTS IN 2024: AUGUSTINE MK CHOI, MD - $208,883
Schedule J, Part I, Line 7 Non-fixed payments ALL BONUS PAYMENTS INCLUDED ABOVE ARE NON FIXED AND ARE PROVIDED TO INDIVIDUALS IN RECOGNITION OF ACCOMPLISHMENTS OF SPECIFIC GOALS OR OVERALL PERFORMANCE, EXCEPT CHIEF INVESTMENT OFFICER WHOSE BONUS IS DETERMINED ACCORDING TO A PREDETERMINED FORMULA.
Schedule J, Part II, Column (B)(ii) BONUS AND INCENTIVE PAY IS ANY PAYMENT RECEIVED RELATED TO THE SCHEDULE J, PART I, LINE 7 DISCLOSURE. THE FOLLOWING INDIVIDUALS RECEIVED BONUS AND INCENTIVE PAY: KENNETH M. MIRANDA, THOMAS STOKES, AND CATHY E. GARZIO.
Schedule J, Part II, Column (B)(iii) OTHER REPORTABLE COMPENSATION REPORTED ON SCHEDULE J IS MADE UP OF ONE, OR A VARIETY OF THE FOLLOWING ITEMS: PENSION RESTORATION BENEFITS, SUPPLEMENTAL WAGES, WHICH INCLUDES WAGES EARNED FOR CLINICAL SERVICES AT THE HOSPITAL, AND OTHER TAXABLE BENEFITS OR REIMBURSEMENTS RECEIVED, SUCH AS A HOUSING ALLOWANCE. THE FOLLOWING INDIVIDUALS RECEIVED SUPPLEMENTAL WAGES FOR CLINICAL SERVICES: ZEV ROSENWAKS, HEY-JOO KANG, LEONARD GIRARDI, KIEHYUN DANIEL RIEW, ROGER HARTL AND ROBERT J. MIN. THE FOLLOWING INDIVIDUALS RECEIVED TAXABLE HOUSING ALLOWANCES: KENNETH M. MIRANDA AND ZEV ROSENWAKS.
Schedule J, Part II, Column (C) CORNELL UNIVERSITY PROVIDES A WIDE VARIETY OF BENEFITS TO ITS EMPLOYEES. BENEFITS ARE TREATED AS A NON-TAXABLE BENEFIT, A PRE-TAX EMPLOYEE DEDUCTION, A POST-TAX EMPLOYEE DEDUCTION, OR OTHERWISE RECORDED AS TAXABLE INCOME. CORNELL CONTRIBUTES ON BEHALF OF THE EMPLOYEE ON A TAX-FREE BASIS, FOR A PORTION OF THEIR HEALTH, DENTAL, AND LIFE INSURANCE. EMPLOYEES CONTRIBUTE TO THOSE BENEFITS ON A PRE-TAX BASIS, ALONG WITH OTHER PRE-TAX BENEFITS SUCH AS VISION, A FLEXIBLE SPENDING ACCOUNT, DEPENDENT GROUP LIFE INSURANCE, AND RETIREMENT ACCOUNTS.
Schedule J (Form 990) (Rev. 1-2025)

Additional Data


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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.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
Cornell University
 
Employer identification number
15-0532082
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
Yes No Yes No Yes No
A DASNY (2024A)
  		14-6000293 65000BW38 04-25-2024 674,643,000 FINANCE PROJECTS AND REFUNDING   X   X   X
B DASNY (2020A-2)
  		14-6000293 64990GF56 05-12-2020 102,090,381 REFUNDING (SEE PART VI)   X   X   X
C DASNY (2020A)
  		14-6000293 64990GB43 04-02-2020 292,657,467 REFUNDING (SEE PART VI)   X   X   X
D DASNY (2019D)
  		14-6000293 64990GSL7 09-19-2019 161,446,050 FINANCE PROJECTS AND CAPITALIZE INTEREST (SEE STMT)   X   X   X
DASNY (2019ABC)
  		14-6000293 64990GMF6 04-25-2019 306,733,618 REFUNDING (SEE PART VI)   X   X   X
DASNY (SERIES 2016A)
  		14-6000293 64990BG49 05-17-2016 153,651,986 REFUNDING (SEE PART VI)   X   X   X
DASNY (2025CP)
  		14-6000293 64983LXE5 04-30-2025 10,500,000 REFUNDING (SEE PART VI)   X   X   X
Part Ⅱ
Proceeds
A B C D
1 Amount of bonds retired .................. 233,395,000 47,890,000   24,255,000
2 Amount of bonds legally defeased ..............        
3 Total proceeds of issue .................. 683,978,206 102,090,381 292,657,467 163,977,461
4 Gross proceeds in reserve funds .............        
5 Capitalized interest from proceeds .............       10,826,171
6 Proceeds in refunding escrows ...............        
7 Issuance costs from proceeds ............... 1,856,782 422,095 819,381 645,465
8 Credit enhancement from proceeds .............        
9 Working capital expenditures from proceeds .............        
10 Capital expenditures from proceeds ............. 258,757,763     152,431,946
11 Other spent proceeds ............. 348,565,500 101,667,476 291,838,086 73,879
12 Other unspent proceeds ............. 74,798,161      
13 Year of substantial completion ............. 2019 2020 2020 2021
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     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   X
16 Has the final allocation of proceeds been made? ..........   X X   X   X  
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? .................. X   X   X   X  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) (Rev. 1-2025)

Schedule K (Form 990) (Rev. 1-2025)
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   X
2 Are there any lease arrangements that may result in private business use of bond-financed property? ............... X   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   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   X  
c Are there any research agreements that may result in private business use of bond-financed property? ............. X   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? X   X   X   X  
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 % 0 % 0 % 0 %
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 ......... 0 % 0 % 0 % 0 %
6 Total of lines 4 and 5 ............. 0 % 0 % 0 % 0 %
7 Does the bond issue meet the private security or payment test? ...   X   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   X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. .. 0 % 0 % 0 % 0 %
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............   X   X   X   X
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   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   X
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? ....... X     X   X   X
b Exception to rebate? ........   X X   X     X
c No rebate due? .........   X   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   X
Schedule K (Form 990) (Rev. 1-2025)

Schedule K (Form 990) (Rev. 1-2025)
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   X
b Name of provider ..........  
  		 
  		 
  		 
 
c Term of hedge ......... 0 % 0 % 0 % 0 %
d Was the hedge superintegrated? ......   X   X   X   X
e Was the hedge terminated? ........   X   X   X   X
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?   X   X   X   X
b Name of provider ..........  
  		 
  		 
  		 
 
c Term of GIC ......... 0 % 0 % 0 % 0 %
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........   X   X   X   X
6 Were any gross proceeds invested beyond an available temporary period?   X   X   X   X
7 Has the organization established written procedures to monitor the requirements of section 148? ... X   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   X  
Part Ⅵ
Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).
Return Reference Explanation
Schedule K, Part I, Column (e) SERIES 2025CP The bond represents $10,500,000 issued as part of the University's tax-exempt commercial paper program as of FYE 2025. The commercial paper program allows for a $1,000,0000,000 maximum aggregate principal amount of tax-exempt and taxable notes which may be outstanding at any one time.
Schedule K, Part I, Column (f) SERIES 2024A THE PURPOSE OF THE ISSUE IS TO FINANCE CAPITAL PROJECTS AND REFUND SERIES 2004AB, 2000A, AND A PARTIAL OF SERIES 2020D, 2019ABC, AND TAXABLE CP, DATED: 5/27/2004, 12/16/2015, 4/1/2020, 4/25/2019 AND 4/15/2019.
Schedule K, Part I, Column (f) SERIES 2020A-2 THE PURPOSE OF THE ISSUE IS TO REFUND THE SERIES 2008BC REOFFEREING DATED 5/3/2010.
Schedule K, Part I, Column (f) SERIES 2020A THE PURPOSE OF THE ISSUE IS TO REFUND THE SERIES 2010A DATED 06/09/2010.
Schedule K, Part I, Column (f) SERIES 2019D NEW MONEY TO FINANCE CAPITAL CONSTRUCTION NCRE. $150 MILLION TAXABLE DEBT TO SUPPORT $300 MILLION PROJECT.
Schedule K, Part I, Column (f) SERIES 2019A, B, C REFUNDED $253,625,000 OF SERIES 2009A BONDS DATED 4/22/2009 AND $52,890,000 OF TAX-EXEMPT COMMERCIAL PAPER. NO NEW MONEY. SPLIT BETWEEN 3 SERIES.
Schedule K, Part I, Column (f) SERIES 2016A THE PURPOSE OF THE ISSUE IS TO REFUND THE SERIES 2006A FIXED RATE BONDS DATED 5/11/2006. NO NEW MONEY.
Schedule K, Part I, Column (f) SERIES 2025CP The Purpose of the issue is to refinance taxable commercial paper notes issued on 03/19/2025. The bonds represented on this Schedule K are part of a tax-exempt commercial paper program.
Schedule K, Part II, Line 3 SERIES 2019D THE AMOUNT LISTED FOR TOTAL PROCEEDS OF THE ISSUE EXCEEDS THE ISSUE PRICE LISTED IN PART I COLUMN (E) DUE TO INVESTMENT PROCEEDS IN THE AMOUNT OF $2,531,411.
Schedule K, Part II, Line 11 SERIES 2024A THE OTHER SPENT PROCEEDS ARE REFUNDING PROCEEDS OF THE ISSUE NO LONGER IN ESCROW.
Schedule K, Part II, Line 11 SERIES 2020A-2 THE OTHER SPENT PROCEEDS ARE REFUNDING PROCEEDS OF THE ISSUE NO LONGER IN ESCROW.
Schedule K, Part II, Line 11 SERIES 2020A THE OTHER SPENT PROCEEDS ARE REFUNDING PROCEEDS OF THE ISSUE NO LONGER IN ESCROW.
Schedule K, Part II, Line 11 SERIES 2019A, B, C THE OTHER SPENT PROCEEDS ARE REFUNDING PROCEEDS OF THE ISSUE NO LONGER IN ESCROW.
Schedule K, Part II, Line 11 SERIES 2016A THE OTHER SPENT PROCEEDS ARE REFUNDING PROCEEDS OF THE ISSUE NO LONGER IN ESCROW.
Schedule K, Part II, Line 11 SERIES 2025CP The Other Spent Proceeds are Refunding Proceeds of the Issue no longer in Escrow.
Schedule K, Part II, Line 16 SERIES 2025CP As of FYE 2025, the entire outstanding balance under the commercial paper program has been allocated but there is still authorized but unissued CP is still available under the program.
Schedule K, Part III SERIES 2024A NOTE ON TAX EXEMPT BONDS - WITH THE IMPLEMENTATION OF THE MIXED USE RULES, THE UNIVERSITY HAS SEEN A REDUCTION IN REPORTABLE PRIVATE USE DUE TO UNIVERSITY EQUITY AND GIFTS.
Schedule K, Part III SERIES 2020A-2 NOTE ON TAX EXEMPT BONDS - WITH THE IMPLEMENTATION OF THE MIXED USE RULES, THE UNIVERSITY HAS SEEN A REDUCTION IN REPORTABLE PRIVATE USE DUE TO UNIVERSITY EQUITY AND GIFTS.
Schedule K, Part III SERIES 2020A NOTE ON TAX EXEMPT BONDS - WITH THE IMPLEMENTATION OF THE MIXED USE RULES, THE UNIVERSITY HAS SEEN A REDUCTION IN REPORTABLE PRIVATE USE DUE TO UNIVERSITY EQUITY AND GIFTS.
Schedule K, Part III SERIES 2019D NOTE ON TAX EXEMPT BONDS - WITH THE IMPLEMENTATION OF THE MIXED USE RULES, THE UNIVERSITY HAS SEEN A REDUCTION IN REPORTABLE PRIVATE USE DUE TO UNIVERSITY EQUITY AND GIFTS.
Schedule K, Part III SERIES 2019A, B, C NOTE ON TAX EXEMPT BONDS - WITH THE IMPLEMENTATION OF THE MIXED USE RULES, THE UNIVERSITY HAS SEEN A REDUCTION IN REPORTABLE PRIVATE USE DUE TO UNIVERSITY EQUITY AND GIFTS.
Schedule K, Part III SERIES 2016A NOTE ON TAX EXEMPT BONDS - WITH THE IMPLEMENTATION OF THE MIXED USE RULES, THE UNIVERSITY HAS SEEN A REDUCTION IN REPORTABLE PRIVATE USE DUE TO UNIVERSITY EQUITY AND GIFTS.
Schedule K, Part III SERIES 2025CP NOTE ON TAX EXEMPT BONDS - WITH THE IMPLEMENTATION OF THE MIXED USE RULES, THE UNIVERSITY HAS SEEN A REDUCTION IN REPORTABLE PRIVATE USE DUE TO UNIVERSITY EQUITY AND GIFTS.
Schedule K, Part IV, Line 2b SERIES 2020A-2 THE ISSUED BONDS CURRENTLY REFUNDED EXISTING DEBT WITH NO NEW MONEY COMPONENT AND ARE THEREFORE, EXEMPT FROM THE REBATE CALCULATION.
Schedule K, Part IV, Line 2b SERIES 2020A THE ISSUED BONDS CURRENTLY REFUNDED EXISTING DEBT WITH NO NEW MONEY COMPONENT AND ARE THEREFORE, EXEMPT FROM THE REBATE CALCULATION
Schedule K, Part IV, Line 2b SERIES 2019D A TWO-YEAR SPENDING EXCEPTION WAS CALCULATED AS OF 10/11/2021 AND THE BONDS WERE FOUND TO BE EXEMPT.
Schedule K, Part IV, Line 2b SERIES 2019A, B, C THE ISSUED BONDS CURRENTLY REFUNDED EXISTING DEBT WITH NO NEW MONEY COMPONENT AND ARE THEREFORE, EXEMPT FROM THE REBATE CALCULATION.
Schedule K, Part IV, Line 2b SERIES 2016A THE ISSUED BONDS CURRENTLY REFUNDED EXISTING DEBT WITH NO NEW MONEY COMPONENT AND ARE THEREFORE, EXEMPT FROM THE REBATE CALCULATION.
Schedule K, Part IV, Line 2c COLUMN D Issuer name: DASNY (2019D) The calculation for computing no rebate due was performed on 10/11/2021
Schedule K (Form 990) (Rev. 1-2025)

Additional Data


Software ID: 24020961
Software Version: 2024v5.1


Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

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.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
Cornell University
 
Employer identification number
15-0532082
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
Yes No Yes No Yes No
A DASNY (2024A)
  		14-6000293 65000BW38 04-25-2024 674,643,000 FINANCE PROJECTS AND REFUNDING   X   X   X
B DASNY (2020A-2)
  		14-6000293 64990GF56 05-12-2020 102,090,381 REFUNDING (SEE PART VI)   X   X   X
C DASNY (2020A)
  		14-6000293 64990GB43 04-02-2020 292,657,467 REFUNDING (SEE PART VI)   X   X   X
D DASNY (2019D)
  		14-6000293 64990GSL7 09-19-2019 161,446,050 FINANCE PROJECTS AND CAPITALIZE INTEREST (SEE STMT)   X   X   X
DASNY (2019ABC)
  		14-6000293 64990GMF6 04-25-2019 306,733,618 REFUNDING (SEE PART VI)   X   X   X
DASNY (SERIES 2016A)
  		14-6000293 64990BG49 05-17-2016 153,651,986 REFUNDING (SEE PART VI)   X   X   X
DASNY (2025CP)
  		14-6000293 64983LXE5 04-30-2025 10,500,000 REFUNDING (SEE PART VI)   X   X   X
Part Ⅱ
Proceeds
A B C D
1 Amount of bonds retired .................. 233,395,000 47,890,000   24,255,000
2 Amount of bonds legally defeased ..............        
3 Total proceeds of issue .................. 683,978,206 102,090,381 292,657,467 163,977,461
4 Gross proceeds in reserve funds .............        
5 Capitalized interest from proceeds .............       10,826,171
6 Proceeds in refunding escrows ...............        
7 Issuance costs from proceeds ............... 1,856,782 422,095 819,381 645,465
8 Credit enhancement from proceeds .............        
9 Working capital expenditures from proceeds .............        
10 Capital expenditures from proceeds ............. 258,757,763     152,431,946
11 Other spent proceeds ............. 348,565,500 101,667,476 291,838,086 73,879
12 Other unspent proceeds ............. 74,798,161      
13 Year of substantial completion ............. 2019 2020 2020 2021
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     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   X
16 Has the final allocation of proceeds been made? ..........   X X   X   X  
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? .................. X   X   X   X  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) (Rev. 1-2025)

Schedule K (Form 990) (Rev. 1-2025)
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   X
2 Are there any lease arrangements that may result in private business use of bond-financed property? ............... X   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   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   X  
c Are there any research agreements that may result in private business use of bond-financed property? ............. X   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? X   X   X   X  
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 % 0 % 0 % 0 %
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 ......... 0 % 0 % 0 % 0 %
6 Total of lines 4 and 5 ............. 0 % 0 % 0 % 0 %
7 Does the bond issue meet the private security or payment test? ...   X   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   X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. .. 0 % 0 % 0 % 0 %
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............   X   X   X   X
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   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   X
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? ....... X     X   X   X
b Exception to rebate? ........   X X   X     X
c No rebate due? .........   X   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   X
Schedule K (Form 990) (Rev. 1-2025)

Schedule K (Form 990) (Rev. 1-2025)
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   X
b Name of provider ..........  
  		 
  		 
  		 
 
c Term of hedge ......... 0 % 0 % 0 % 0 %
d Was the hedge superintegrated? ......   X   X   X   X
e Was the hedge terminated? ........   X   X   X   X
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?   X   X   X   X
b Name of provider ..........  
  		 
  		 
  		 
 
c Term of GIC ......... 0 % 0 % 0 % 0 %
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........   X   X   X   X
6 Were any gross proceeds invested beyond an available temporary period?   X   X   X   X
7 Has the organization established written procedures to monitor the requirements of section 148? ... X   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   X  
Part Ⅵ
Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).
Return Reference Explanation
Schedule K, Part I, Column (e) SERIES 2025CP The bond represents $10,500,000 issued as part of the University's tax-exempt commercial paper program as of FYE 2025. The commercial paper program allows for a $1,000,0000,000 maximum aggregate principal amount of tax-exempt and taxable notes which may be outstanding at any one time.
Schedule K, Part I, Column (f) SERIES 2024A THE PURPOSE OF THE ISSUE IS TO FINANCE CAPITAL PROJECTS AND REFUND SERIES 2004AB, 2000A, AND A PARTIAL OF SERIES 2020D, 2019ABC, AND TAXABLE CP, DATED: 5/27/2004, 12/16/2015, 4/1/2020, 4/25/2019 AND 4/15/2019.
Schedule K, Part I, Column (f) SERIES 2020A-2 THE PURPOSE OF THE ISSUE IS TO REFUND THE SERIES 2008BC REOFFEREING DATED 5/3/2010.
Schedule K, Part I, Column (f) SERIES 2020A THE PURPOSE OF THE ISSUE IS TO REFUND THE SERIES 2010A DATED 06/09/2010.
Schedule K, Part I, Column (f) SERIES 2019D NEW MONEY TO FINANCE CAPITAL CONSTRUCTION NCRE. $150 MILLION TAXABLE DEBT TO SUPPORT $300 MILLION PROJECT.
Schedule K, Part I, Column (f) SERIES 2019A, B, C REFUNDED $253,625,000 OF SERIES 2009A BONDS DATED 4/22/2009 AND $52,890,000 OF TAX-EXEMPT COMMERCIAL PAPER. NO NEW MONEY. SPLIT BETWEEN 3 SERIES.
Schedule K, Part I, Column (f) SERIES 2016A THE PURPOSE OF THE ISSUE IS TO REFUND THE SERIES 2006A FIXED RATE BONDS DATED 5/11/2006. NO NEW MONEY.
Schedule K, Part I, Column (f) SERIES 2025CP The Purpose of the issue is to refinance taxable commercial paper notes issued on 03/19/2025. The bonds represented on this Schedule K are part of a tax-exempt commercial paper program.
Schedule K, Part II, Line 3 SERIES 2019D THE AMOUNT LISTED FOR TOTAL PROCEEDS OF THE ISSUE EXCEEDS THE ISSUE PRICE LISTED IN PART I COLUMN (E) DUE TO INVESTMENT PROCEEDS IN THE AMOUNT OF $2,531,411.
Schedule K, Part II, Line 11 SERIES 2024A THE OTHER SPENT PROCEEDS ARE REFUNDING PROCEEDS OF THE ISSUE NO LONGER IN ESCROW.
Schedule K, Part II, Line 11 SERIES 2020A-2 THE OTHER SPENT PROCEEDS ARE REFUNDING PROCEEDS OF THE ISSUE NO LONGER IN ESCROW.
Schedule K, Part II, Line 11 SERIES 2020A THE OTHER SPENT PROCEEDS ARE REFUNDING PROCEEDS OF THE ISSUE NO LONGER IN ESCROW.
Schedule K, Part II, Line 11 SERIES 2019A, B, C THE OTHER SPENT PROCEEDS ARE REFUNDING PROCEEDS OF THE ISSUE NO LONGER IN ESCROW.
Schedule K, Part II, Line 11 SERIES 2016A THE OTHER SPENT PROCEEDS ARE REFUNDING PROCEEDS OF THE ISSUE NO LONGER IN ESCROW.
Schedule K, Part II, Line 11 SERIES 2025CP The Other Spent Proceeds are Refunding Proceeds of the Issue no longer in Escrow.
Schedule K, Part II, Line 16 SERIES 2025CP As of FYE 2025, the entire outstanding balance under the commercial paper program has been allocated but there is still authorized but unissued CP is still available under the program.
Schedule K, Part III SERIES 2024A NOTE ON TAX EXEMPT BONDS - WITH THE IMPLEMENTATION OF THE MIXED USE RULES, THE UNIVERSITY HAS SEEN A REDUCTION IN REPORTABLE PRIVATE USE DUE TO UNIVERSITY EQUITY AND GIFTS.
Schedule K, Part III SERIES 2020A-2 NOTE ON TAX EXEMPT BONDS - WITH THE IMPLEMENTATION OF THE MIXED USE RULES, THE UNIVERSITY HAS SEEN A REDUCTION IN REPORTABLE PRIVATE USE DUE TO UNIVERSITY EQUITY AND GIFTS.
Schedule K, Part III SERIES 2020A NOTE ON TAX EXEMPT BONDS - WITH THE IMPLEMENTATION OF THE MIXED USE RULES, THE UNIVERSITY HAS SEEN A REDUCTION IN REPORTABLE PRIVATE USE DUE TO UNIVERSITY EQUITY AND GIFTS.
Schedule K, Part III SERIES 2019D NOTE ON TAX EXEMPT BONDS - WITH THE IMPLEMENTATION OF THE MIXED USE RULES, THE UNIVERSITY HAS SEEN A REDUCTION IN REPORTABLE PRIVATE USE DUE TO UNIVERSITY EQUITY AND GIFTS.
Schedule K, Part III SERIES 2019A, B, C NOTE ON TAX EXEMPT BONDS - WITH THE IMPLEMENTATION OF THE MIXED USE RULES, THE UNIVERSITY HAS SEEN A REDUCTION IN REPORTABLE PRIVATE USE DUE TO UNIVERSITY EQUITY AND GIFTS.
Schedule K, Part III SERIES 2016A NOTE ON TAX EXEMPT BONDS - WITH THE IMPLEMENTATION OF THE MIXED USE RULES, THE UNIVERSITY HAS SEEN A REDUCTION IN REPORTABLE PRIVATE USE DUE TO UNIVERSITY EQUITY AND GIFTS.
Schedule K, Part III SERIES 2025CP NOTE ON TAX EXEMPT BONDS - WITH THE IMPLEMENTATION OF THE MIXED USE RULES, THE UNIVERSITY HAS SEEN A REDUCTION IN REPORTABLE PRIVATE USE DUE TO UNIVERSITY EQUITY AND GIFTS.
Schedule K, Part IV, Line 2b SERIES 2020A-2 THE ISSUED BONDS CURRENTLY REFUNDED EXISTING DEBT WITH NO NEW MONEY COMPONENT AND ARE THEREFORE, EXEMPT FROM THE REBATE CALCULATION.
Schedule K, Part IV, Line 2b SERIES 2020A THE ISSUED BONDS CURRENTLY REFUNDED EXISTING DEBT WITH NO NEW MONEY COMPONENT AND ARE THEREFORE, EXEMPT FROM THE REBATE CALCULATION
Schedule K, Part IV, Line 2b SERIES 2019D A TWO-YEAR SPENDING EXCEPTION WAS CALCULATED AS OF 10/11/2021 AND THE BONDS WERE FOUND TO BE EXEMPT.
Schedule K, Part IV, Line 2b SERIES 2019A, B, C THE ISSUED BONDS CURRENTLY REFUNDED EXISTING DEBT WITH NO NEW MONEY COMPONENT AND ARE THEREFORE, EXEMPT FROM THE REBATE CALCULATION.
Schedule K, Part IV, Line 2b SERIES 2016A THE ISSUED BONDS CURRENTLY REFUNDED EXISTING DEBT WITH NO NEW MONEY COMPONENT AND ARE THEREFORE, EXEMPT FROM THE REBATE CALCULATION.
Schedule K, Part IV, Line 2c COLUMN D Issuer name: DASNY (2019D) The calculation for computing no rebate due was performed on 10/11/2021
Schedule K (Form 990) (Rev. 1-2025)

Additional Data


Software ID: 24020961
Software Version: 2024v5.1

Schedule L
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
Cornell University
 
Employer identification number

15-0532082
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No
2
Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e) Original principal amount (f) Balance due (g) In default? (h) Approved by board or committee? (i) Written agreement?
To From Yes No Yes No Yes No
Total ............... $  
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990) (Rev. 1-2025)
Schedule L (Form 990) (Rev. 1-2025)
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) MARY CHOI
  		FORMER OFFICER - SPOUSE 475,278 COMPENSATION   No
(2) JUSTIN CHOI
  		FORMER OFFICER - CHILD 266,373 COMPENSATION   No
(3) CAROLYN MCDANIEL
  		OFFICER - SPOUSE 96,872 COMPENSATION   No
(4) RHONDA LARSEN
  		OFFICER - SPOUSE 54,250 COMPENSATION   No
(5) ANDREW MYERS
  		OFFICER - SPOUSE 258,233 COMPENSATION   No
(6) SOUTH HILL BUSINESS CAMPUS LLC
  		TRUSTEE - EZRA CORNELL 1,973,372 BUSINESS TRANSACTION - RENT   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L (Form 990) (Rev. 1-2025)


Additional Data


Software ID: 24020961
Software Version: 2024v5.1




SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large image 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
2024
Open to Public Inspection
Name of the organization
Cornell University
 
Employer identification number

15-0532082
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 ....   26 2,105,825 Other - APPRAISAL
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications .. X 2,396,160 Other
5 Clothing and household
goods ....... 		     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded .   819 57,896,006 Other - FMV
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		  1 7,142,857 Other - APPRAISAL
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 ...   1 3,841 Market value
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( EQUIPMENT ) X 29 1,758,060 Other - APPRAISAL
26 Other Right pointing arrow large image ( HORSES ) X 39 707,529 Other - APPRAISAL
27 Other Right pointing arrow large image ( CRYPTOCURRENCY ) X 5 747,836 Market value
28 Other Right pointing arrow large image ( )
29
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
29
28
Yes
No
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
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
Yes
 
b
If "Yes," describe in Part II.
33
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) (2024)
Schedule M (Form 990) (2024)
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
Schedule M, Part I COLUMN B REPRESENTS THE NUMBER OF ITEMS RECEIVED.
Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions Cornell University receives stock gifts from contributions and these stocks are deposited into brokerage accounts. Subsequently, the stocks are promptly sold by the brokerage. Cornell then receives the proceeds from these sales, less any brokerage commissions or fees.
Schedule M (Form 990) (2024)

Additional Data


Software ID: 24020961
Software Version: 2024v5.1
SCHEDULE O
(Form 990)
(Rev. January 2025)
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.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
Cornell University
 
Employer identification number

15-0532082
Return Reference Explanation
Form 990, Part III, Line 1 ORGANIZATION'S MISSION THE MISSION OF CORNELL UNIVERSITY IS TO PROVIDE UNDERGRADUATE, GRADUATE, AND PROFESSIONAL DEGREE PROGRAMS; TO DISCOVER, PRESERVE, AND DISSEMINATE KNOWLEDGE; PRODUCE CREATIVE WORK; AND PROMOTE A CULTURE OF BROAD INQUIRY THROUGHOUT AND BEYOND THE UNIVERSITY COMMUNITY. CORNELL ALSO AIMS, THROUGH PUBLIC SERVICE, TO ENHANCE THE LIVES AND LIVELIHOODS OF STUDENTS, THE CITIZENS OF NEW YORK STATE, AND OTHERS AROUND THE WORLD.
Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 296,410,463 including grants of $)(Revenue $ 1,289,315,609) OTHER PROGRAM SERVICE ACCOMPLISHMENTS INCLUDE, BUT ARE NOT LIMITED TO, CORNELL'S LAND-GRANT MISSION, ACADEMIC CONFERENCES, PUBLICATIONS, AND ROOM AND BOARD FOR STUDENTS.
Form 990, Part VI, Line 1a EXECUTIVE COMMITTEE ARTICLE III OF THE BY-LAWS PROVIDES THAT THE EXECUTIVE COMMITTEE IS COMPRISED OF THE CHAIRPERSON AND VICE CHAIRPERSONS OF THE BOARD, THE PRESIDENT OF THE UNIVERSITY, AND THE CHAIRPERSONS OF THE TWO BOARDS OF THE MEDICAL COLLEGE AND CORNELL TECH, EACH EX OFFICIO, TOGETHER WITH TRUSTEES AND EMERITUS TRUSTEES TO BE ELECTED BY THE BOARD PURSUANT TO SECTION 712 OF THE NOT-FOR-PROFIT CORPORATION LAW. A MAJORITY OF THE VOTING MEMBERSHIP OF THE COMMITTEE SHALL CONSTITUTE A QUORUM. DURING THIS REPORTING YEAR, ALL MEMBERS OF THE EXECUTIVE COMMITTEE WERE TRUSTEES. THE EXECUTIVE COMMITTEE IS AUTHORIZED TO: (I) REVIEW THE BUDGET AND FINANCIAL PLAN FOR CORNELL UNIVERSITY, EXCEPT FOR WEILL CORNELL MEDICAL COLLEGE, AND TO SUBMIT THE PLAN, WITH RECOMMENDATIONS, FOR FULL BOARD REVIEW; (II) REVIEW THE PRESIDENT'S PLAN FOR THE UNIVERSITY'S PROPERTIES AND INVESTMENTS; (III) REVIEW AND APPROVE THE PRESIDENT'S COMPENSATION; (IV) REVIEW AND APPROVE COMPENSATION AND BENEFIT POLICIES FOR ALL UNIVERSITY PERSONNEL; (V) ELECT THE DEANS, DIRECTORS AND OTHER HEADS OF THE COLLEGES, SCHOOLS OR OTHER ACADEMIC UNITS, ALL UPON RECOMMENDATION OF THE PROVOST OR PROVOST FOR MEDICAL AFFAIRS, AS APPROPRIATE, AND WITH THE CONCURRENCE OF THE PRESIDENT; (VI) PRESCRIBE THE DUTIES OF SUCH OFFICERS AND ADJUST THEIR COMPENSATION, EXCEPT FOR WEILL CORNELL MEDICAL COLLEGE; AND (VII) EXERCISE THE POWERS OF THE BOARD IN ALL MATTERS, EXCEPT THOSE WHICH REQUIRE ACTION BY THE FULL BOARD, BETWEEN MEETINGS OF THE BOARD OF TRUSTEES.
Form 990, Part VI, Line 12a POLICIES RELATED TO LINES 12-14 CORNELL UNIVERSITY HAS ADOPTED POLICIES COVERING THE SUBJECTS OF CONFLICTS OF INTEREST, WHISTLEBLOWERS, AND DOCUMENT RETENTION AND DESTRUCTION, AS WELL AS OTHER SIGNIFICANT POLICIES, EACH OF WHICH IS POSTED ON ITS WEBSITE AT POLICY.CORNELL.EDU. THE CORNELL UNIVERSITY POLICY PROMULGATION PROCESS WAS ESTABLISHED IN 1991. THE CURRENT POLICY PROMULGATION PROCESS DOES NOT REQUIRE THAT EACH SPECIFIC POLICY BE APPROVED BY THE BOARD OF TRUSTEES OR THAT THE LITERAL AUTHORITY TO PROMULGATE POLICY WAS DELEGATED; HOWEVER, CORNELL TAKES A SUBSTANTIATED POSITION THAT THE AUTHORITY TO PROMULGATE POLICIES WAS DELEGATED TO EACH EXECUTIVE BY THE AUDIT COMMITTEE IN 1991.
Form 990, Part VI, Line 16a PROCEDURES FOR PARTICIPATION IN JOINT VENTURES THE UNIVERSITY HAS NUMEROUS CONTROLS IN PLACE TO ENSURE THAT ANY INVESTMENT IN, CONTRIBUTION OF ASSETS TO, OR PARTICIPATION IN A JOINT VENTURE OR SIMILAR ARRANGEMENT WITH A TAXABLE OR NON-TAXABLE ENTITY ARE IN FULL COMPLIANCE WITH UNIVERSITY POLICIES, INCLUDING, BUT NOT LIMITED TO, THE POLICIES ON 1) TRANSACTION AUTHORITY AND PAYMENT APPROVAL AND 2) UNRELATED BUSINESS INCOME TAX. COMPLIANCE WITH THE UNIVERSITY'S POLICIES SERVES TO PROTECT THE ORGANIZATIONS EXEMPT STATUS.
Form 990, Part VI, Line 7a Members or stockholders electing members of governing body PURSUANT TO THE UNIVERSITY'S CHARTER, THE BOARD OF TRUSTEES CONSISTS OF 64 MEMBERS. OF THIS NUMBER, THE GOVERNOR, THE TEMPORARY PRESIDENT OF THE SENATE, THE SPEAKER OF THE ASSEMBLY, AND THE PRESIDENT OF THE UNIVERSITY ARE EX OFFICIO TRUSTEES DURING THEIR TERMS OF OFFICE. FURTHER, THE ELDEST LINEAL DESCENDANT OF EZRA CORNELL IS APPOINTED AS A TRUSTEE FOR HIS OR HER LIFE. THE GOVERNOR ALSO APPOINTS THREE TRUSTEES. ADDITIONALLY, ACADEMIC FACULTY APPOINT TWO MEMBERS, THE STUDENT BODY APPOINTS TWO MEMBERS, AND THE NON-ACADEMIC STAFF APPOINT ONE MEMBER AND THE ALUMNI ELECT EIGHT MEMBERS, AND THE GOVERNOR APPOINTS THREE MEMBERS. ALL REMAINING TRUSTEES ARE ELECTED BY THE BOARD OF TRUSTEES.
Form 990, Part VI, Line 11b Review of form 990 by governing body IN ADVANCE OF FILING, THE UNIVERSITY PRESENTS A DRAFT OF FORM 990 TO THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES AT THEIR SPRING MEETING WHICH GENERALLY OCCURS IN MARCH OF EACH YEAR. FURTHER, PRIOR TO THE SPRING AUDIT COMMITTEE MEETING, ALL VOTING MEMBERS OF THE BOARD OF TRUSTEES ARE NOTIFIED OF MATERIALS BEING REVIEWED BY THE COMMITTEE AND A DRAFT FROM 990 IS INCLUDED IN THIS NOTIFICATION. IF ANY CHANGES ARE MADE, PRIOR TO FILING, THE FINAL 990 IS POSTED TO THE BOARD OF TRUSTEE'S PASSWORD-PROTECTED WEBSITE. AN EMAIL NOTIFICATION IS SENT TO ALL VOTING MEMBERS OF THE BOARD OF TRUSTEES INFORMING THEM THAT CHANGES HAVE BEEN MADE WITH A LINK TO THE SECURE WEBSITE.
Form 990, Part VI, Line 12c Conflict of interest policy INFORMATION ON MONITORING CONFLICT OF INTEREST: UNDER THE UNIVERSITY'S CONFLICT OF INTEREST POLICY, OFFICERS, DIRECTORS, AND OTHER KEY EMPLOYEES AND FACULTY MEMBERS MUST FILE AN ANNUAL CONFLICT OF INTEREST STATEMENT. ANY CONFLICT IDENTIFIED IS REPORTED TO THE APPROPRIATE OFFICE RESPONSIBLE FOR MANAGING THE CONFLICT, SUCH AS THE REAL ESTATE OFFICE FOR REAL ESTATE MATTERS. THIS PROCEDURE IS DESIGNED TO HELP ENSURE THAT SUCH TRANSACTIONS ARE SUBJECT TO ADDITIONAL REVIEW AND AUTHORIZATION. ANY MEMBER OF THE BOARD OF TRUSTEES, BOARD OF FELLOWS, AN OFFICER OF THE CORPORATION, OR OTHER SENIOR ADMINISTRATOR MUST REPORT ANNUALLY, IN WRITING, ANY EXTERNAL INTERESTS, OR THOSE OF A FAMILY MEMBER OR ASSOCIATE, TO THE VICE PRESIDENT AND GENERAL COUNSEL AND THE SECRETARY OF THE CORPORATION. THE VICE PRESIDENT AND GENERAL COUNSEL WILL ADVISE THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES REGARDING SUCH MATTERS AS NECESSARY INCLUDING DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS AND HOW CORNELL UNIVERSITY SHOULD BEST MANAGE A CONFLICT OF INTEREST. AN INDIVIDUAL IS CONSIDERED TO HAVE A CONFLICT OF INTEREST WHEN HE OR SHE, A MEMBER OF HIS OR HER FAMILY, OR AN ASSOCIATE (TO HIS OR HER PRESENT KNOWLEDGE) EITHER: (1) HAS AN EXISTING OR POTENTIAL SIGNIFICANT FINANCIAL INTEREST OR OTHER MATERIAL INTEREST OR RELATIONSHIP THAT IMPAIRS OR MIGHT APPEAR TO IMPAIR THE INDIVIDUAL'S INDEPENDENCE AND OBJECTIVITY IN THE DISCHARGE OF HIS OR HER RESPONSIBILITIES TO THE UNIVERSITY; OR (2) MAY RECEIVE A FINANCIAL OR OTHER MATERIAL BENEFIT FROM INFORMATION CONFIDENTIAL TO THE UNIVERSITY. TYPICALLY, A CONFLICT OF INTEREST MAY ARISE WHEN AN INDIVIDUAL HAS THE OPPORTUNITY TO INFLUENCE THE UNIVERSITY'S BUSINESS, ADMINISTRATIVE, ACADEMIC, OR OTHER DECISIONS IN WAYS THAT COULD LEAD TO PERSONAL GAIN OR ADVANTAGE OF ANY KIND. UPON FULL REPORTING, THE UNIVERSITY MAY APPROVE A TRANSACTION OR AFFILIATION, PROVIDED THAT THE CONFLICT CAN BE MANAGED. IN MANY CASES, THE CONFLICT CAN BE MANAGED THROUGH DISCLOSURE. IN SOME CASES, THE INDIVIDUAL MAY BE REQUIRED TO REPORT ON THE CONFLICT ANNUALLY. THE UNIVERSITY WILL DISAPPROVE THE TRANSACTION OR AFFILIATION IF A CONFLICT OF INTEREST IS INVOLVED THAT CANNOT BE MANAGED.
Form 990, Part VI, Line 15a Process to establish compensation of top management official THE UNIVERSITY HAS FORMAL PROCEDURES TO AUTHORIZE AND MANAGE COMPENSATION ISSUES. THE PROCEDURES IDENTIFIED BELOW APPLY TO ALL OFFICERS; ALL FORMER OFFICERS WHO CONTINUE TO PROVIDE SERVICES TO THE INSTITUTION AS A WHOLE; AND ALL EMPLOYEES WHOSE COMPENSATION EXCEEDS A PRE-ESTABLISHED THRESHOLD. THE VICE PRESIDENT AND CHIEF HUMAN RESOURCES OFFICER'S (VP) OFFICE DEVELOPS THE LIST OF INDIVIDUALS SUBJECT TO REVIEW AND OBTAINS COMPARATIVE DATA FROM EXTERNAL, INDEPENDENT CONSULTING FIRMS. ANY PROPOSED COMPENSATION THAT EXCEEDS MARKET BENCHMARKS IS REVIEWED BY A SEPARATE CONSULTING FIRM FOR REASONABLENESS AND THE CONCLUSIONS FROM THESE OPINION LETTERS, AS WELL AS THE MARKET DATA, ARE SHARED WITH THE COMPENSATION COMMITTEE. THE VP AND HER INTERNAL STAFF DEVELOP FORMAL PRESENTATIONS FOR THE COMPENSATION COMMITTEE AND THE EXECUTIVE COMMITTEE OF THE BOARD. THE COMPENSATION COMMITTEE REVIEWS THE INFORMATION, MODIFIES IT IF DEEMED APPROPRIATE, APPROVES CASES PER ITS DELEGATED AUTHORITY, AND INFORMS THE EXECUTIVE COMMITTEE OF THOSE APPROVALS. THE COMPENSATION COMMITTEE RECOMMENDS COMPENSATION FOR CASES EXCEEDING ITS AUTHORITY FOR FINAL REVIEW AND APPROVAL TO THE EXECUTIVE COMMITTEE OF THE BOARD. IN ADDITION, THE UNIVERSITY MAINTAINS CONTEMPORANEOUS WRITTEN RECORDS OF THE PROCEDURES THAT, TOGETHER WITH THE FOREGOING, GIVE RISE TO A REBUTTABLE PRESUMPTION OF REASONABLENESS. NOTE: COMPENSATION PROPOSALS WHICH OCCUR OUTSIDE THE SPRING TIMELINE AND REQUIRE COMPENSATION COMMITTEE AND/OR EXECUTIVE COMMITTEE APPROVAL ARE PRESENTED FOR REVIEW AND APPROVAL IN PRIVATE SESSION OF THE APPROPRIATE COMMITTEE. IF THERE IS DISCRETIONARY COMPONENT OF COMPENSATION, IT IS LIMITED BY AMOUNT, PERCENTAGE, OR OTHER CLEARLY SPECIFIED CRITERIA.
Form 990, Part VI, Line 15b Process to establish compensation of other employees SEE FORM 990, PART VI, LINE 15A DISCLOSURE
Form 990, Part VI, Line 19 Required documents available to the public THE UNIVERSITY'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC VIA THE UNIVERSITY'S WEBSITE.
Form 990, Part VIII, Line 1h THE CORNELL UNIVERSITY FOUNDATION IS A DONOR ADVISED FUND PROVIDING A SERVICE FOR CORNELL ALUMNI AND FRIENDS WHO WISH TO MAKE CHARITABLE GIFTS THROUGH THE STRUCTURE OF A DONOR-ADVISED FUND. AMOUNTS GRANTED FROM THIS FOUNDATION TO CORNELL UNIVERSITY HAVE BEEN INCLUDED IN THE CONTRIBUTION TOTAL FOR CORNELL UNIVERSITY BEGINNING WITH THE 2014 FORM 990.
Form 990, Part VIII, Line 2f Other Program Service Revenue - Total Revenue: XXX-XX-XXXX, Related or Exempt Function Revenue: XXX-XX-XXXX, Unrelated Business Revenue: 3246138, Revenue Excluded from Tax Under Sections 512, 513, or 514: XXX-XX-XXXX;
Form 990, Part XI, Line 9 Other changes in net assets or fund balances PENSION & POST RETIREMENT CHANGES - -XXX-XX-XXXX; CHANGE IN FMV OF SPLIT INTEREST AGREEMENTS - 1836700; ROUNDING - 1; Total - -XXX-XX-XXXX;
Schedule C, Part II-B, Line 1i DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY IN ADDITION TO MEETING WITH GOVERNMENT OFFICIALS TO ADVANCE THE INTERESTS OF HIGHER EDUCATION IN GENERAL AND UNIVERSITY-BASED RESEARCH ACTIVITIES IN PARTICULAR, THE UNIVERSITY IS A MEMBER OF KEY ORGANIZATIONS THAT ALSO LOBBY ON BEHALF OF ISSUES AFFECTING HIGHER EDUCATION.
Schedule F, Part I THE INVESTMENTS DISCLOSURES IN SCHEDULE F, PART I, INDICATE WHERE EXTERNAL INVESTMENT FUNDS ARE INCORPORATED OR OTHERWISE DOMICILED. ACTUAL UNDERLYING INVESTMENTS ARE TYPICALLY MADE IN OTHER REGIONS OF THE WORLD.
Schedule F, Part I, Line 3(f) THE AUDITED FINANCIAL STATEMENTS ARE PREPARED UNDER THE ACCRUAL METHOD. ACCORDINGLY, THE REVENUE AND EXPENSES REPORTED IN THE FORM 990 AND ITS SUPPORTING SCHEDULES, INCLUDING THE FOREIGN EXPENDITURES REPORTED ON SCHEDULE F, PART I, LINE 2, COLUMN F, ARE REPORTED UNDER THE ACCRUAL METHOD.
Schedule F, Part III THE AMOUNTS REPORTED ON SCHEDULE F, PART III ARE ALL TRAVEL GRANTS AND SCHOLARSHIP, FELLOWSHIP, AND GRANT FUNDING PROVIDED TO STUDENTS FOR FURTHERING THEIR EDUCATION OUTSIDE OF THE U.S., WHETHER IT BE TOWARD A DEGREE OR FOR STUDENT RESEARCH AND EDUCATIONAL STUDIES.
FORM 990, PART VIII, PART IX AND PART X CURRENT YEAR REVENUE AND EXPENSE PRESENTS DATA OF CORNELL UNIVERSITY DECONSOLIDATED ON EACH LINE FROM ITS RELATED ORGANIZATIONS THAT ARE INCLUDED IN CORNELL'S CONSOLIDATED FINANCIAL STATEMENTS. BOTH THE BEGINNING OF YEAR AND END OF YEAR BALANCE SHEETS FOR CORNELL UNIVERSITY HAVE BEEN PRESENTED DECONSOLIDATED FROM THE RELATED ORGANIZATIONS INCLUDED IN CORNELL'S CONSOLIDATED FINANCIAL STATEMENTS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


Additional Data


Software ID: 24020961
Software Version: 2024v5.1
SCHEDULE R
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
Open to Public Inspection
Name of the organization
Cornell University
 
Employer identification number

15-0532082
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity
(1) CORNELL UNIVERSITY FOUNDATION UK LTD
19 NORCOTT ROAD
LONDON   N1678J
UK
UK DONATIONS UK 3,430,226 20,037 CORNELL UNIVERSITY
 
(2) LLENROC GLOBAL LLC
300 CCC BLDG
235 GARDEN AV
ITHACA,NY14853
47-5629659 		SUPPORT ORG NY 0 2,037 CORNELL UNIVERSITY
 
(3) WEILL CORNELL INTERNATIONAL LLC
445 E69TH STREET
NEW YORK,NY10021
84-1768308 		SUPPORT ORG NY 0 0 CORNELL UNIVERSITY
 






Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)CORNELL CENTER OF NEW YORK
6 EAST 44TH ST

NEW YORK,NY10017
16-1301416 		SOCIAL CLUB NY 501(c)(7)   CORNELL UNIV
 
Yes
 
(2)MRSI MANAGEMENT INC
575 LEXINGTON AVE

NEW YORK,NY10022
13-3366821 		MEDICAL SERV NY 501(c)(3) Type II CORNELL UNIV
 
Yes
 
(3)CORNELL REAL PROPERTY SERVICES INC
15 THORNWOOD DR

ITHACA,NY14850
16-1450535 		PROPERTY SERV NY 501(c)(3) Type III-O CORNELL UNIV
 
Yes
 
(4)CORNELL RESEARCH FOUNDATION INC
CORNELL UNIV DAY HALL

ITHACA,NY14850
16-6050703 		HOLDS IP PROP NY 501(c)(2)   CORNELL UNIV
 
Yes
 
(5)SAMUEL CURTIS JOHNSON FOUNDATION
130 SENECA PLACE

ITHACA,NY14850
22-2572815 		SUPPORT ORG NY 501(c)(3) Type I CORNELL UNIV
 
Yes
 
(6)CORNELL UNIVERSITY FOUNDATION
130 SENECA PLACE

ITHACA,NY14850
22-2848738 		SUPPORT ORG NY 501(c)(3) Type I CORNELL UNIV
 
Yes
 
(7)CUSTOM MEDICAL CARE PC
575 LEXINGTON AVE

NEW YORK,NY10022
13-3366820 		MEDICAL SERV NY 501(c)(3) 10 CORNELL UNIV
 
Yes
 
(8)THE FRNDS OF THE CORNELL LAB OF ORN INC
1209 ORANGE ST

WILMINGTON,DE19801
46-1979945 		SUPPORT ORG DE 501(c)(3) Type I NA
 
 
No
(9)NY WEILL CORNELL MEDICAL CTR FUND INC
575 LEXINGTON AVENUE
SUITE 9TH
NEW YORK,NY10022
13-6094042 		SUPPORT ORG NY 501(c)(3) Type I CORNELL UNIV
 
Yes
 
(10)CORNELL MEDICAL BENEFITS TRUST
10 S DEARBORN IL1-0117

CHICAGO,IL60603
16-1457001 		SUPPORT ORG NY 501(c)(3) Type I CORNELL UNIV
 
Yes
 
(11)CORNELL EDUCATION RESEARCH FOUNDATION
4TH FL DLF PL DIST CTR SAKET

NEW DELHI,IN10017
 SUPPORT ORG   501(c)(3)   NA
 
 
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No
(1) HUDSON CORNELL RESIDENTIAL JV

826 BROADWAY
NEW YORK,NY10003
47-3978608 		REAL ESTATE NY CORNELL UNIVERSITY
  		Related 12,523,947 110,910,341   No     No 86.59 %
(2) CAYUGA 1993 LP

555 MAIN ST
Suite 450
RACINE,WI53403
39-1759702 		INVESTMENTS WI CORNELL UNIVERSITY
  		Excluded 1,101,693 13,137,877   No     No 55.840 %
(3) COHEN & STEERS GLOBAL REALTY FOCUS FUND LP

1166 AVENUE OF THE AMERICAS
30TH FLOOR
NEW YORK,NY10036
83-2982881 		INVESTMENTS NY CORNELL UNIVERSITY
  		Excluded       No     No 88 %
(4) COHEN & STEERS PREFERRED SECURITIES FUND LP

1166 Avenue of the Americas
30th Floor
New York,NY10036
82-3528091 		INVESTMENTS NY CORNELL UNIVERSITY
  		Excluded 3,903,902     No     No 99.99 %
(5) NB ODYSSEY LP

1290 6TH AVE
22ND FLR
NEW YORK,NY10104
92-3017807 		INVESTMENTS NY CORNELL UNIVERSITY
  		Excluded 301,106     No     No 99.006 %
(6) FEIL PROPERTIES NOTE OWNERS LLC

7 Penn Plaza
Suite 1100
New York,NY10001
46-3979702 		INVESTMENTS NY CORNELL UNIVERSITY
  		Excluded 1,335,500 31,015,313   No     No 52.460 %
(7) COHEN & STEERS REAL ESTATE OPPORTUNITIES D FUND LP (88-2486772)

1166 AVENUE OF THE AMERICAS
30TH FLOOR
NEW YORK,NY10036
 INVESTMENTS NY CORNELL UNIVERSITY
  		Excluded       No     No 99.96 %
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) LENROC REAL ESTATE BROKERAGE INC

15 THORNWOOD DR
ITHACA,NY14850
16-1450466 		REAL ESTATE NY CORNELL UNIVERSITY
  		C Corporation 27,869 147,565 100 % Yes  
(2) UNIVERSITY VETERINARY SPECIALISTS INC

800 CANAL ST
STAMFORD,CT06902
27-2461725 		VET SERVICES CT CORNELL UNIVERSITY
  		C Corporation 28,142,444 13,408,963 100 % Yes  
(3) EZRA BEIJING BUSINESS CONSULTING CO LTD

12TH FL BLDG 8
JIANGUOMENWAI ST
  BEIJING  
CH
SUPPORT ORG CH na
  		C Corporation 1,375,749 2,068,137 100 % Yes  
(4) CORNELL IN INDIA PRIVATE LIMITED

4TH FL DLF PL DIST CTR SAKET NEW
SAKET NEW DELHI   110017
IN
SUPPORT ORG IN NA
  		C Corporation 862,406 348,180 100 % Yes  
(5) TOWER INNOVATIVE LEARNING SOLUTIONS INC

950 DANBY ROAD
ITHACA,NY14850
16-1593492 		DIST LEARNING NY CORNELL UNIVERSITY
  		C Corporation 0 0 100 % Yes  
(6) CHARITABLE REMAINDER TRUSTS (45)

 
 
INVESTMENTS NY CORNELL UNIVERSITY
  		        Yes  
(7) CHARITABLE LEAD TRUST (7)

 
 
INVESTMENTS NY CORNELL UNIVERSITY
  		        Yes  
(8) EMH GROWTH FUND II (FEEDER) SCSP

3 rue Gabriel Lippmann
  MunsbachL5365
LU
INVESTMENTS LU CORNELL UNIVERSITY
  		C Corporation     55.1 % Yes  
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
Yes
 
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
Yes
 
d Loans or loan guarantees to or for related organization(s) ............................
1d
Yes
 
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
Yes
 
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
 
No
o Sharing of paid employees with related organization(s) ............................
1o
 
No
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
Yes
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) Cornell University Foundation

 C 12,044,444 FMV
(2) Samuel Curtis Johnson Foundation

 C 4,200,501 FMV
(3) University Veterinary Specialists Inc

 F 2,600,000 FMV
(4) Hudson Cornell Residential JV LLC

 K 263,460 FMV
(5) Hudson Cornell Residential JV LLC

 S 1,688,483 FMV
(6) Hudson Cornell Residential JV LLC

 Q 126,513 FMV
(7) Ezra (Beijing) Business Consulting Co LTD

 M 1,179,714 FMV
(8) Cornell in India Private Limited

 M 862,131 FMV
(9) HUDSON CORNELL RESIDENTIAL JV LLC

 D 98,213,338 FMV
(10) CORNELL CENTER OF NEW YORK

 D 319,919 FMV
(11) CORNELL CENTER OF NEW YORK

 A 4,237 FMV
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) (Rev. 1-2025)

Additional Data


Software ID: 24020961
Software Version: 2024v5.1