2024-05-15T10:29:43-05:00 2023-06-30 420714325 RSM US LLP 80 CITY SQUARE BOSTON MA 02129 990 2022-07-01 050306206 JOHNSON & WALES UNIVERSITY JOHN 4015981900 8 ABBOTT PARK PLACE PROVIDENCE RI 02903 DANIELLE SANTAMARIA ASST. TREAS. & VP OF FINANCE 4015981900 2024-05-09 1 DANIELLE SANTAMARIA 999009999 0 LYNNE JOHNSON P00757336 6179129000 2024-05-09 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MINNIE L RUNEY 8 ABBOTT PARK PLACE PROVIDENCE RI 02903 453887240 0 X WWW.JWU.EDU X 1914 RI EDUCATIONAL ACTIVITIES 16 15 3188 39 9338843 2709671 46204163 6545523 290690897 283061540 27864013 49478829 1654691 3496719 366413764 342582611 109794679 103431913 0 0 131238955 135255353 266274 275908 2828374 104799756 95349516 346099664 334312690 20314100 8269921 812364766 800637428 116208097 86014033 696156669 714623395 THE MISSION OF JOHNSON & WALES UNIVERSITY (JWU) IS TO PROVIDE AN EXCEPTIONAL EDUCATION THAT INSPIRES PROFESSIONAL SUCCESS AND LIFELONG PERSONAL AND INTELLECTUAL GROWTH. 0 0 291436835 103431913 275330923 IN FY 2023, JWU ENROLLMENT AT ITS CAMPUSES IN PROVIDENCE, RI AND CHARLOTTE, NC AND ONLINE LEARNING PROGRAM TOTALED 8,254 STUDENTS(7,184 UNDERGRADS AND 1,070 GRAD) JWU AWARDED 2,232 DEGREES INCLUDING 409 ASSOCIATE'S, 1,270 BACHELOR'S,447 GRADUATE, 38 DOCTORAL, AND 68 CERTIFICATES. JWU EMPLOYED 312 FT AND 407 PT FACULTY THROUGHOUT ITS COLLEGES OF ART & SCIENCES,COLLEGE OF BUSINESS,COLLEGE OF ENGINEERING & DESIGN,COLLEGE OF FOOD INNOVATION & TECHNOLOGY,COLLEGE OF HOSPITALITY MANAGEMENT, AND COLLEGE OF ONLINE EDUCATION.33% OF STUDENTS WERE FIRST GENERATION COLLEGE STUDENTS OF THOSE WHO REPORTED THEIR PARENTS' EDUCATION. 98% OF UNDERGRADUATE, DAY STUDENTS RECEIVED INSTITUTIONAL AID, WITH AN AVERAGE AID OF $20,233 PER STUDENT. INSTITUTIONAL SCHOLARSHIPS EXCEEDED $103 MILLION. 291436835 1 1 0 1 0 0 0 1 1 1 1 1 0 0 1 1 0 1 1 1 1 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 1 14787 0 1 3188 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 16 15 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AK CO KY MD MA MI NH OH OK OR SC WA NY X DENISE ZERVAS 4015985093 8 ABBOTT PARK PLACE PROVIDENCE RI 02903 MINNIE L RUNEY CHANCELLOR, PRESIDENT & CEO 45.00 0.00 X X 793984 0 102075 MARIBETH N BISIENERE TRUSTEE 1.00 0.00 X 0 0 0 JAMES H HANCE JR CHAIR OF BOARD 1.00 0.00 X 0 0 0 LIONEL E LAROCHELLE II TRUSTEE 1.00 0.00 X 0 0 0 PHILIP S RENAUD II TRUSTEE 1.00 0.00 X 0 0 0 MERRILL W SHERMAN TRUSTEE 1.00 0.00 X 0 0 0 CLAY A SNYDER TRUSTEE 1.00 0.00 X 0 0 0 JOHN E TAYLOR JR TRUSTEE 1.00 0.00 X 0 0 0 D CHIP WADE TRUSTEE 1.00 0.00 X 0 0 0 JOHN H WHITE JR TRUSTEE 1.00 0.00 X 0 0 0 DAVID WILSON TRUSTEE 1.00 0.00 X 0 0 0 LORENA M GARCIA TRUSTEE 1.00 0.00 X 0 0 0 ROBERT J PALLESCHI TRUSTEE 1.00 0.00 X 0 0 0 SHIVAN S SUBRAMANIAM TRUSTEE 1.00 0.00 X 0 0 0 M TERESA PAIVA WEED TRUSTEE 1.00 0.00 X 0 0 0 MARIA DUCHARME TRUSTEE 1.00 0.00 X 0 0 0 JOSEPH J GREENE JR TEASURER, VICE CHANCELLOR 45.00 0.00 X 376502 0 60406 DANIELLE H RAPOSA ASSISTANT TREASURER,VP OF FINANCE 45.00 0.00 X 178638 0 40276 EMILY GILCREAST UNIVERSITY SECRETARY 45.00 0.00 X 155921 0 17371 MARIE F BERNARDO-SOUSA PRESIDENT, PROVIDENCE CAMPUS 45.00 0.00 X 314983 0 40638 DIANE H D'AMBRA VP OF HUMAN SERVICES 45.00 0.00 X 281012 0 44971 RICHARD A WISCOTT PROVOST 45.00 0.00 X 298624 0 44510 LUBA SHUR GENERAL COUNSEL, VP 45.00 0.00 X 309127 0 12087 AKHIL GUPTA VP OF ENROLLMENT MANAGEMENT 45.00 0.00 X 258752 0 41706 JASON W WITHAM VP REAL ESTATE & FACILITY PLANNING 45.00 0.00 X 181403 0 39752 DAVID A SOUZA VP INFORMATION TECHNOLOGY 45.00 0.00 X 183744 0 38157 SANDRA M AFFENITO VICE CHANCELLOR ACADEMIC ADMIN. 45.00 0.00 X 353258 0 40565 MAUREEN T DUMAS VP OF ADVANCEMENT 45.00 0.00 X 240719 0 40945 MICHAEL J DOWNING VP OF AUXILIARY SERVICES 45.00 0.00 X 215722 0 24112 JASON R EVANS DEAN OF CFIT 45.00 0.00 X 203156 0 20716 JENNIFER A GALIPEAU INTERIM DEAN & ASSOCIATE PROVOST 45.00 0.00 X 198585 0 36491 MARY J MEIXELL DEAN OF COLLEGE OF BUSINESS 45.00 0.00 X 232273 0 40801 4776403 0 685579 259 0 1 0 A Z CORPORATION PO BOX 370 N STONINGTON CT 06359 CONSTRUCTION SERVICES 5790000 GOOGLE INC DEPT 33654 PO BOX 39000 SAN FRANCISCO CA 94139 ADVERTISING SERVICES 3301440 ABM PO BOX 643823 PITTSBURGH PA 15264 CLEANING SERVICES 2736268 EDUCATION ADVISORY BOARD 2445 M STREET NW WASHINGTON DC 20037 CONSULTING SERVICES 1180855 GUILD EDUCATION INC 370 17TH STREET SUITE 300 DENVER CO 80202 MARKETING & ENROLLMENT GROWTH SERVICES 1106688 67 19845 86776 3438264 3000638 862345 6545523 TUITION 611310 228012003 228012003 RESIDENCE & DINING 611310 41992599 41992599 DOUBLETREE HOTEL 721110 8441046 8441046 STUDENT FEES 611310 3046788 3046788 EDUCATIONAL PROGRAMS 611310 1261369 1261369 307735 307735 283061540 4715603 -4329 4719932 3117963 1099857 2018106 2018106 902126 1115980 90953184 63954678 78833497 31311139 12119687 32643539 44763226 44763226 21145 86776 60136 -38991 -38991 STUDENT SERVICES 611310 741607 59764 681843 CONTRACTUAL SERVICES 611310 341772 341772 ADMISSIONS & ALUMNI EV 611310 201974 201974 232251 106919 125332 1517604 342582611 275330923 9338843 51367322 12500 12500 102414732 102414732 1004681 1004681 4613982 4358191 255791 230650 230650 100968534 84943432 14906663 1118439 8647254 7040217 1492652 114385 13563860 11426942 1945267 191651 7231073 5907763 1249447 73863 605119 605119 69138 69138 280854 280854 114759 114759 275908 275908 1816361 1816361 6811290 4708274 2004096 98920 10198946 8977038 1133549 88359 4941114 2055462 2841004 44648 6402971 5271959 965959 165053 353871 170844 183027 15887372 13759941 2101652 25779 4570668 4022226 503736 44706 1444617 1310845 131316 2456 21996095 20157481 1546616 291998 3975849 3857237 118612 FOOD/BEVERAGE/KITCHEN S 6239297 5699568 539729 CLASSROOM AND EDUCATION 3247434 3221474 25960 STUDENT SERVICES EXPENS 2900614 2895895 4719 PROPERTY TAX, PILOT & S 1024593 778211 246382 2468554 1454704 977432 36418 334312690 291436835 40047481 2828374 26450 26983 51051128 49914662 2266038 2421455 10604978 9394920 9976511 10635300 1076646 927724 6940126 8195963 741590938 373931681 367024078 367659257 90771088 102537794 231187434 245632244 41440289 3291126 812364766 800637428 28211883 22641387 24365292 14205494 54850084 40897683 596751 613655 5117592 4264190 3066495 3391624 116208097 86014033 X 651839335 669140081 44317334 45483314 696156669 714623395 812364766 800637428 X 8269921 10197256 -451 X 0 1 X 1 1 1 X 5220659 7425399 4481480 46204163 6545523 69877224 5220659 7425399 4481480 46204163 6545523 69877224 938050 68939174 4039422 3899981 989937 3147537 6549196 18626073 2627184 1641654 1963630 2749758 8982226 1858087 1447272 664891 813422 828320 5611992 103097515 1663788794 0.66870 0.69730 X SCHEDULE A, PART II; THE UNIVERSITY MEETS THE PUBLIC SUPPORT TEST UNDER CURRENT GUIDANCE (AS DISCLOSED IN PART II) AND THEREFORE QUALIFIES FOR THE SPECIAL RULE UNDER SECTION 509(A)(1) FOR SCHEDULE B REPORTING. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 114759 0 1 10798 125557 0 PART II-B, LINE 1: PART II-B, 1(G): DIRECT CONTACT: $114,759 PAID TO CONSULTING FIRMS TO MAINTAIN GOVERNMENT RELATIONS. PART II-B, 1(I): PORTION OF THE UNIVERSITY'S MEMBERSHIP DUES PAID TO THE AICU (ASSOCIATION OF INDEPENDENT COLLEGES & UNIVERSITIES OF RHODE ISLAND) AND TO THE NAICU (NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES & UNIVERSITIES), SPENT ON LOBBYING ACTIVITIES WAS $9,338 AND $1,460, RESPECTIVELY. 1510441 X X X 0 0 1 X 313201496 15669117 23231142 13368000 338733755 318702439 38525318 -31819261 12207000 313201496 211637983 51398237 68453219 12787000 318702439 243334577 303700 4263142 36263436 211637983 251630787 361505 13114153 21771868 243334577 0.88260 0.07630 0.04110 0 0 49513249 49513249 551434178 268146659 283287519 6081097 6066446 14651 118862309 99538509 19323800 15700105 180067 15520038 367659257 CASH 5757082 F COMMONFUND CEP VI 11175 F COMMONFUND CEP VII 285299 F PARK STREET CAPITAL VIII 1182013 F 457B 2288562 F PARK STREET NRF II 42139 F DOVER STREET VIII 118965 F COMMONFUND CVP VIII 426767 F PARK STREET CAPITAL NRF IV 167866 F PARK STREET CAPITAL IX 1663472 F SIGULER GUFF DISTRESSED OPPORTUNITIES FUND 354256 F KING STREET CAPITAL LTD 2263 F COMMONFUND CVP IX 1362781 F SIGULER GUFF DISTRESSED OPPORTUNITIES FUND IV 639403 F ASIA ALTERNATIVE CAPITAL PARTNERS 1483407 F PARK STREET CAPITAL NRF V 1593781 F PREFERRED STOCK CERTIFICATES 9000 F DOVER STREET VIII 427723 F TRUEBRIDGE CAPITAL PARTNERS 7219127 F AGILITY ONSHORE FUND 220597163 F 245632244 ANNUITY DEPOSITS 205860 REFUNDABLE U.S. GRANTS 751090 457B DEFERRED COMPENSATION PLAN 2434674 3391624 X PART III, LINE 4: THE CULINARY ARTS MUSEUM IS AN EDUCATIONAL RESOURCE FOR JOHNSON & WALES UNIVERSITY, WHICH SEEKS TO BOTH PRESERVE AND INTERPRET CULINARY AND HOSPITALITY HERITAGE. IT IS A SHOWCASE FOR THE WORK OF STUDENTS, FACULTY, ALUMNI AND DISTINGUISHED VISITING CHEFS. THROUGH EXHIBITIONS AND SPECIAL EVENTS, THE MUSEUM STRIVES TO INTERPRET THE EVOLUTION OF FOOD PREPARATION AND PRESENTATION, THE DEVELOPMENT OF CULINARY EQUIPMENT AND TECHNOLOGY, THE DIVERSE MENUS OFFERED AND THE PLACES WHERE PEOPLE PARTAKE OF FOOD. TO ENHANCE THE UNIVERSITY'S SENSE OF TRADITION AND TO RECOGNIZE THE IMPORTANCE OF PUBLIC ART, THE UNIVERSITY INSTALLED BRONZE WILDCAT SCULPTURES ON ALL OF ITS CAMPUSES, WHICH REPRESENT THE FOUR TENENTS THAT CHARACTERIZE WHAT IT MEANS TO BE A WILDCAT, BOTH ON THE ATHLETIC FIELDS AND IN THE CLASSROOM: PRIDE, COURAGE, CHARACTER AND COMMUNITY. PART IV, LINE 2B: THE UNIVERSITY HOLDS MONEY AS A CUSTODIAN FOR STUDENT CLUBS AND POTENTIAL FUTURE PROGRAMS TO BE REFUNDED IF PROGRAM IS NOT INITIATED. PART V, LINE 4: THE UNIVERSITY USES ITS ENDOWMENT FUND FOR THE GENERAL BENEFIT OF THE UNIVERSITY'S CURRENT AND FUTURE STUDENTS (INCLUDING SCHOLARSHIPS) AND FOR THE FUTHERANCE OF THE EDUCATIONAL MISSION OF THE UNIVERSITY. PART X, LINE 2: JOHNSON & WALES UNIVERSITY IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN EDUCATIONAL INSTITUTION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME. ANY TAX ON THE SUBSIDIARIES OR UNRELATED BUSINESS ACTIVITES IS NOT SIGNIFICANT TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE UNIVERSITY HAS IDENTIFIED ITS TAX STATUS AS A TAX EXEMPT ENTITY AND ITS DECISION TO INCLUDE OR EXCLUDE ITEMS OF INCOME UNRELATED TO ITS OPERATIONS AS TAX POSITIONS; HOWEVER, THE UNIVERSITY HAS DETERMINED THAT SUCH TAX POSITIONS DO NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. MANAGEMENT BELIEVES THE UNIVERSITY HAS NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2023 OR 2022. WITH FEW EXCEPTIONS, THE UNIVERSITY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR THREE YEARS FROM THE FILING DATE OF ITS RETURNS, INTEREST AND PENALTIES, IF ANY, ARE INCLUDED IN INCOME TAX EXPENSE. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 JOHNSON & WALES UNIVERSITY RECRUITS THROUGHOUT THE U.S. AND DRAWS A SUBSTANTIAL PERCENTAGE OF ITS STUDENTS FROM A LARGE GEOGRAPHICAL AREA. PER REV. PROC. 75-50, 1975-2 C.B. 587, SECTION 4.03 PARAGRAPH 2(B), SUCH A SCHOOL MAY SATISFY THE PUBLICITY REQUIREMENT BY COMPLYING WITH SECTION 4.02, WHICH REQUIRES THAT A SCHOOL'S NONDISCRIMINATORY POLICY AS TO STUDENTS BE INCLUDED IN ALL ITS BROCHURES AND CATALOGUES DEALING WITH STUDENT ADMISSIONS, PROGRAMS, AND SCHOLARSHIPS. THE UNIVERSITY COMPLIES WITH THIS REQUIREMENT. MOREOVER, THE UNIVERSITY CURRENTLY ENROLLS STUDENTS OF RACIAL MINORITY GROUPS IN MEANINGFUL NUMBERS. SCHEDULE E, PART I, LINE 6 JOHNSON & WALES UNIVERSITY PARTICIPATES IN THE TITLE IV FINANCIAL AID PROGRAMS AND RECEIVES GRANTS FROM THE U.S. DEPARTMENT OF EDUCATION AND THE STATES OF RHODE ISLAND, NORTH CAROLINA, VERMONT AND MARYLAND. 1 EAST ASIA AND THE PACIFIC 0 2 PROGRAM SERVICES STUDENT RECRUITING 41750 SOUTH ASIA 0 5 PROGRAM SERVICES STUDENT RECRUITING 52004 SOUTH AMERICA 0 1 PROGRAM SERVICES STUDENT RECRUITING 3000 CENTRAL AMERICA AND THE CARIBBEAN INVESTMENTS 429995 EUROPE 0 GRANTMAKING 995681 CENTRAL AMERICA AND THE CARIBBEAN 0 PROGRAM SERVICES STUDY ABROAD 39817 EUROPE 0 PROGRAM SERVICES STUDY ABROAD 1286053 NORTH AMERICA 0 PROGRAM SERVICES STUDY ABROAD 19568 EAST ASIA AND THE PACIFIC 0 PROGRAM SERVICES STUDY ABROAD 32200 MIDDLE EAST 0 PROGRAM SERVICES STUDY ABROAD 26712 SOUTH AMERICA 0 GRANTMAKING 9000 0 8 0 0 0 8 2867868 67912 2935780 SCHOLARSHIP STUDY ABROAD EUROPE 169 CREDIT STUDENT ACCOUNT 995681 BOOK SCHOLARSHIP STUDY ABROAD SOUTH AMERICA 1 CREDIT STUDENT ACCOUNT 9000 BOOK 1 0 1 1 1 0 PART I, LINE 2: THE UNIVERSITY APPLIES SCHOLARSHIPS DIRECTLY TO STUDENTS' ACCOUNT RECEIVABLE BALANCE. PART III ACCOUNTING METHOD: X X X X X X X 1 EDUCATION ADVISORY BOARD 1920 E PARHAM ROAD RICHMOND VA 23228 ANNUAL GIVING PROGRAM CONSULTING 0 0 155908 0 MCALLISTER & QUINN LLC 1030 15TH STREET WASHINGTON DC 20005 FEDERAL GRANT CONSULTANT 0 0 120000 0 275908 AL AK AR CA CO CT FL GA HI IL KS KY LA ME MD MA MI MN MO MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI CLT EPICUREAN 43750 38675 5075 1800 12851 10619 8563 PVD EPICUREAN 41876 36626 5250 10465 4837 2826 2 22295 11475 10820 412 6469 496 798 107921 86776 21145 2212 29785 15952 12187 60136 -38991 1 ELISHA PROJECT 7 MEADOW GLEN DRIVE LINCOLN RI 02865 454507647 501C3 0 8537 COST FOOD INVENTORY SUPPORT ORGANIZATION - FOOD FOR THE HUNGRY PROJECT HAND UP 15 FACTORY STREET WEST WARWICK RI 02893 811264257 501C3 0 25565 COST FOOD INVENTORY SUPPORT ORGANIZATION - FOOD FOR THE HUNGRY MCCAULEY VILLAGE 622 ELMWOOD AVENUE PROVIDENCE RI 02907 050440470 501C3 0 8895 COST FOOD INVENTORY SUPPORT ORGANIZATION - FOOD FOR THE HUNGRY CROSSROADS RI 160 BROAD STREET PROVIDENCE RI 02903 050259094 501C3 0 12453 COST SHOE INVENTORY SUPPORT ORGANIZATION - CLOTHING AND SHOES FOR THE NEEDY DOWNTOWN PROVIDENCE PARK NETWORK 30 EXCHANGE TERRACE PROVIDENCE RI 02903 921293449 501C3 10000 0 SUPPORT ORGANIZATION - TO ENHANCE THE VITALITY AND QUALITY OF LIFE IN DOWNTOWN PROVIDENCE 5 SCHOLARSHIPS 5790 102414732 BOOK SCHOLARSHIPS PART I, LINE 2: PART II - THE OFFICE OF THE CHANCELLOR MONITORS ALL FUNDS ALLOCATED TO EXTERNAL ORGANIZATIONS. PART III- THE UNIVERSITY PROVIDES ASSISTANCE IN THE FORM OF SCHOLARSHIPS THAT ARE ALL APPLIED TO STUDENTS' ACCOUNTS RECEIVABLE BALANCES. 1 X X X X X 0 1 0 0 0 0 0 0 0 MINNIE L RUNEY CHANCELLOR, PRESIDENT & CEO 765948 0 0 0 28036 0 76707 0 25368 0 896059 0 0 0 JOSEPH J GREENE JR TEASURER, VICE CHANCELLOR 352438 0 0 0 24064 0 12154 0 48252 0 436908 0 0 0 SANDRA M AFFENITO VICE CHANCELLOR ACADEMIC ADMIN. 325900 0 0 0 27358 0 12200 0 28365 0 393823 0 0 0 MARIE F BERNARDO-SOUSA PRESIDENT, PROVIDENCE CAMPUS 292161 0 0 0 22822 0 9432 0 31206 0 355621 0 0 0 RICHARD A WISCOTT PROVOST 274215 0 0 0 24409 0 9157 0 35353 0 343134 0 0 0 DIANE H D'AMBRA VP OF HUMAN SERVICES 256948 0 0 0 24064 0 10680 0 34291 0 325983 0 0 0 LUBA SHUR GENERAL COUNSEL, VP 307885 0 0 0 1242 0 11355 0 732 0 321214 0 0 0 AKHIL GUPTA VP OF ENROLLMENT MANAGEMENT 251894 0 0 0 6858 0 10444 0 31262 0 300458 0 0 0 MAUREEN T DUMAS VP OF ADVANCEMENT 227831 0 0 0 12888 0 10566 0 30379 0 281664 0 0 0 MARY J MEIXELL DEAN OF COLLEGE OF BUSINESS 226025 0 0 0 6248 0 9483 0 31318 0 273074 0 0 0 MICHAEL J DOWNING VP OF AUXILIARY SERVICES 209982 0 0 0 5740 0 8541 0 15571 0 239834 0 0 0 JENNIFER A GALIPEAU INTERIM DEAN & ASSOCIATE PROVOST 164378 0 0 0 34207 0 8239 0 28252 0 235076 0 0 0 JASON R EVANS DEAN OF CFIT 196851 0 0 0 6305 0 9046 0 11670 0 223872 0 0 0 DAVID A SOUZA VP INFORMATION TECHNOLOGY 183210 0 0 0 534 0 7231 0 30926 0 221901 0 0 0 JASON W WITHAM VP REAL ESTATE & FACILITY PLANNING 180557 0 0 0 846 0 9395 0 30357 0 221155 0 0 0 DANIELLE H RAPOSA ASSISTANT TREASURER,VP OF FINANCE 178307 0 0 0 331 0 7669 0 32607 0 218914 0 0 0 EMILY GILCREAST UNIVERSITY SECRETARY 135160 0 0 0 20761 0 5496 0 11875 0 173292 0 0 0 PART I, LINE 4B THE UNIVERSITY HAS A DEFERRED COMPENSATION PLAN THAT IS A NONELIGIBLE DEFERRED COMPENSATION PLAN UNDER SECTION 457(F) OF THE CODE COVERING CHANCELLOR MINNIE RUNEY. THE PLAN COMMENCED ON JANUARY 1, 2021 AND WILL VEST ON DECEMBER 31, 2024. THE UNIVERSITY'S CONTRIBUTION TO THE PLAN FOR THE YEAR ENDING JUNE 30, 2023, AMOUNTED TO $146,112. A NORTH CAROLINA CAPITAL FACILITIES FINANCE AGENCY 561592154 2023-01-03 24900000 SEE PART VI 0 0 0 B RHODE ISLAND HEALTH AND EDUCATIONAL BUILDING CORP 521300173 2015-09-22 30000000 CONSTRUCT ACADEMIC BUILDING ON PROVIDENCE CAMPUS 0 0 0 A 225000 24900000 24900000 2004 1 0 1 1 B 13568655 30031844 348800 29682497 546 2016 0 0 1 1 A 0 1 1 1 0 0.00700 0.00720 0.01420 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 A 1 B 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: NORTH CAROLINA CAPITAL FACILITIES FINANCE AGENCY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/31/2023 ISSUER NAME: RHODE ISLAND HEALTH AND EDUCATIONAL BUILDING CORP DATE THE REBATE COMPUTATION WAS PERFORMED: 08/31/2023 SCHEDULE K, PART I, BOND ISSUES - A: (F) DESCRIPTION OF PURPOSE: REFUNDED NORTH CAROLINA CAPITAL FACILITIES FINANCE AGENCY 2022 TAXABLE BONDS WHICH REFUNDED NCCFFA 2003 BONDS SCHEDULE K, PART III, LINE 4, 5 AND 6 HAVE BEEN CALCULATED FOR CHARLOTTE 2003 AND RHODE ISLAND 2015 ISSUES AS THESE ARE THE POST 2002 ORIGINAL ISSUES. SCHEDULE K, PART III, LINE 7, COLUMNS A, AND B: AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND OR UNRELATED TRADE OR BUSINESS USE REPORTED IN PART III, LINE 6 IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. SEE SCHEDULE O SEE SCHEDULE O 0 X 2 55626 FAIR MARKET VALUE X 82 222462 SALE COMPARABLE ITEMS X CLASSROOM 13 415646 SALE COMPARABLE ITEM X HORSE 1 90000 SALE COMPARABLE ITEM X CULINARY 6 77154 SALE COMPARABLE ITEM X OTHER 4 1457 SALE COMPARABLE ITEM 1 0 1 0 SCHEDULE M, PART I, COLUMN (B): LINE 9 REPRESENTS THE NUMBER OF THE GIFTS RECEIVED. LINE 19 AND LINES 25-28 REPRESENTS THE NUMBER OF SEPERATE GIFTS ON SEPERATE DATES; THAT IS ONE DONOR MAY HAVE MADE MULTIPLE GIFTS DURING THE YEAR AND EACH GIFT MAY CONTAIN MULTIPLE ITEMS. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, A COMPLETE COPY OF THE 990 IS PROVIDED TO THE BOARD OF TRUSTEES. IN ADDITION, MEMBERS OF THE AUDIT & RISK MANAGEMENT COMMITTEE MEET WITH ACCOUNTING MANAGEMENT TO ADDRESS ANY QUESTIONS. ALL QUESTIONS MUST BE ADDRESSED TO THE SATISFACTION OF THE COMMITTEE MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE, OFFICER AND SENIOR EXECUTIVE SHALL DISCLOSE TO THE BOARD AT LEAST ONCE EACH YEAR ALL THE MATERIAL FACTS CONCERNING HIS OR HER RELATIONSHIP WITH, OR INTEREST IN, ANY PERSON, FIRM, CORPORATION OR OTHER ENTITY WITH WHOM THE UNIVERSITY HAS, OR PROPOSES TO ENTER INTO, ANY CONTRACT OR OTHER TRANACTION WHICH MAY, DIRECTLY, OR INDIRECTLY, RESULT IN FINANCIAL GAIN OR OTHER ADVANTAGE TO SUCH TRUSTEE, OFFICER OR SENIOR EXECUTIVE BY REASON OF SUCH RELATIONSHIP OR INTEREST. ADDITIONALLY, WHERE APPLICABLE, ALL TRUSTEES, OFFICERS AND SENIOR EXECUTIVES ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST NOT LATER THAN WHEN THE POTENTIAL CONFLICT BECOMES A MATTER OF BOARD ACTION. THE CORPORATE SECRETARY SHALL COLLECT THE INFORMATION INCLUDED IN THE AFOREMENTIONED DISCLOSURE STATEMENTS AND REPORT ON THE SAME TO THE AUDIT AND RISK MANAGEMENT COMMITTEE. THE INFORMATION IS REVIEWED BY ACCOUNTING PERSONNEL FOR BUSINESS AND PERSONAL RELATIONSHIPS THAT MAY RESULT IN A CONFLICT OF INTEREST SITUATION. AS PART OF THE ANNUAL INDEPENDENT AUDIT, ALL TRANSACTIONS WITH SUCH BUSINESSES AND / OR INDIVIDUALS MUST BE SUMMARIZED FOR PURPOSES OF THE REQUIRED FINANCIAL STATEMENT DISCLOSURE OF RELATED PARTY TRANSACTIONS. THIS PROVIDES AN ADDED OPPORTUNITY FOR MANAGEMENT TO REVIEW SUCH TRANSACTIONS AND RELATIONSHIPS FOR PROPRIETY. TRUSTEES, OFFICERS AND SENIOR EXECUTIVES MAY VOTE ON AND / OR PARTICIPATE IN APPROVING TRANSACTIONS WITH SUCH BUSINESSES AND / OR INDIVIDUALS IN CERTAIN PRESCRIBED CIRCUMSTANCES IN WHICH THE RELATIONSHIP IS CLEARLY DISCLOSED AND THE TRANSACTION IS APPROVED BY A MAJORITY OF THE DISINTERESTED TRUSTEES, OFFICERS AND / OR SENIOR EXECUTIVES THAT ARE CHARGED WITH MAKING THE DECISION REGARDING THE TRANSACTION IN QUESTION. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING THE COMPENSATION OF THE UNIVERSITY'S TOP MANAGEMENT OFFICIAL (THE UNIVERSITY CHANCELLOR) INCLUDED ALL OF THE ELEMENTS OF THE REBUTTABLE PRESUMPTION OF REASONABLENESS. THE INDEPENDENT COMPENSATION COMMITTEE OF THE UNIVERSITY'S BOARD OF TRUSTEES INDEPENDENTLY ENGAGED A FIRM OF COMPENSATION SPECIALISTS TO PERFORM A STUDY TO EVALUATE THE COMPENSATION LEVELS OF PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED INSTITUTIONS. THIS INFORMATION WAS USED BY THE COMMITTEE TO EVALUATE THE COMPENSATION OF THE CHANCELLOR. THE RESULTING COMPENSATION AMOUNT WAS APPROVED BY THE COMMITTEE AND DOCUMENTED IN THE COMPENSATION COMMITTEE'S MEETING MINUTES. SIMILAR COMPENSATION STUDIES HAVE BEEN PERFORMED FOR OTHER "DISQUALIFIED PERSONSAND THE COMPENSATION COMMITTEE OF THE BOARD APPROVED THE COMPENSATION OF THOSE "DISQUALIFIED PERSONS". ADDITIONALLY, DURING THE INTERVENING YEARS BETWEEN THE FORMAL STUDIES, THE COMPENSATION FOR ALL OF THESE DISQUALIFIED PERSONS ARE REVIEWED AND APPROVED ANNUALLY BY THE COMPENSATION COMMITTEE OF THE GOVERNING BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY'S FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC VIA THE UNIVERSITY'S AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITES. THE UNIVERSITY'S FORM 990 WITHOUT SCHEDULE B IS AVAILABLE TO THE GENERAL PUBLIC VIA GUIDESTAR'S AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITES. THE UNIVERSITY'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PART XI, LINE 9: CHANGE IN INVESTMENT IN CORPORATE SUBS -451. SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: JAMES C. GREENE (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF OFFICER, TRUSTEE, OR KEY EMPLOYEE.JAMES GREENE WAS AN EMPLOYEE OF THE UNIVERSITY PRIOR TO OFFICER'S EMPLOYMENT. (C) AMOUNT OF TRANSACTION: $61,754 (D) DESCRIPTION OF TRANSACTION: COMPENSATION (E) AMOUNT OF TRANSACTION: $6,524 (F) DESCRIPTION OF TRANSACTION: BENEFITS (G) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: IRMA JULIE GREENE (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF OFFICER, TRUSTEE, OR KEY EMPLOYEE. JULIE GREENE WAS AN EMPLOYEE OF THE UNIVERSITY PRIOR TO OFFICER'S EMPLOYMENT. (C) AMOUNT OF TRANSACTION: $83,744 (D) DESCRIPTION OF TRANSACTION: COMPENSATION (E) AMOUNT OF TRANSACTION: $38,628 (F) DESCRIPTION OF TRANSACTION: BENEFITS (G) AMOUNT OF TRANSACTION: $40,000 (H) DESCRIPTION OF TRANSACTION: TUITION EXCHANGE AND WAIVER (I) SHARING OF ORGANIZATION REVENUES? = NO WILDCAT REALTY HOLDINGS LLC 8 ABBOTT PARK PLACE PROVIDENCE RI 02903 454834756 REAL ESTATE HOLDINGS RI 0 1422013 JOHNSON & WALES UNIVERSITY JOHNSON & WALES UNIVERSITY CLUB ENTITY DISOLVED 1212022 8 ABBOTT PARK PLACE PROVIDENCE RI 02903 050366691 RETAIL SALES RI JOHNSON & WALES UNIVERSITY C 1.00000 1 CHARITABLE REMAINDER ANNUITY TRUST(1) CHARITABLE TRUST RI JOHNSON & WALES UNIVERSITY T 1 CHARITABLE REMAINDER UNITRUST(1) CHARITABLE TRUST RI JOHNSON & WALES UNIVERSITY T 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0