2024-11-12T09:26:21-06:00 2023-12-31 PwC US Tax LLP 2001 MARKET ST SUITE 1800 PHILADELPHIA PA 19103 990 2023-01-01 256030362 BENJAMIN GARVER LAMME SCHOLARSHIP FUND % JAMES H GARRETT JR BENJ 4122683260 5000 FORBES AVENUE C/O PROVOST PITTSBURGH PA 15213 JAMES H GARRETT JR TRUSTEE 4122683260 2024-11-08 true true ALBERT N ANTONELLI P01496650 2673303000 2024-11-08 2023 2024-10-15 13:58:12Z JAMES H GARRETT JR 5000 FORBES AVENUE C/O PROVOST PITTSBURGH PA 15213 13510 false X N/A X 2002 PA SUPPORTING ORGANIZATION OF CARNEGIE MELLON UNIVERSITY BY PROVIDING FELLOWSHIP AWARDS TO GRADUATE DEGREE STUDENTS IN ELECTRICAL AND COMPUTER ENGINEERING. 1 0 0 0 0 0 0 0 0 0 56418 13510 0 0 56418 13510 75430 83320 0 0 0 0 0 0 0 5071 4914 80501 88234 -24083 -74724 1860275 1873152 0 0 1860275 1873152 X SEE SCHEDULE O false false 83320 83320 0 SUPPORT PROVIDED TO CARNEGIE MELLON UNIVERSITY FOR THE PURPOSE OF PROVIDING FELLOWSHIP AWARDS TO STUDENTS AS DESCRIBED IN SCHEDULE O. 83320 true false false false false false false false false true false true false false false true false true false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false false false false X 1 0 false false false false false false false false false false false true false false false false false false X JAMES H GARRETT JR 4122683260 5000 FORBES AVENUE PITTSBURGH PA 15213 JAMES H GARRETT JR TRUSTEE 0.1 50.0 X 0 800878 58321 0 800878 58321 0 false true false 0 X 0 0 2570 0 0 2570 0 0 0 0 0 10940 10940 10940 0 0 10940 0 0 0 0 0 0 0 0 0 0 13510 0 0 13510 83320 83320 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4856 0 4856 0 0 0 0 0 0 58 0 58 0 0 0 0 0 0 0 0 88234 83320 4914 0 0 0 31610 37463 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1828665 1835689 0 0 0 0 0 0 1860275 1873152 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 1860275 1873152 1860275 1873152 1860275 1873152 X -74724 77343 10258 X X false true X true false X X X 1 CARNEGIE MELLON UNIVERSITY 250969449 2 true 83320 0 1 83320 0 true false false false false false false false false false false false false false false true false 1860275 96197 83320 1873152 2083560 -147855 75430 1860275 1656878 497017 70335 2083560 1518260 206325 67707 1656878 1379226 204186 65152 1518260 0.00000 0.61420 0.38580 false true true EQUITY ASSETS 495200 F FIXED INCOME ASSETS 220344 F ALTERNATIVE INVESTMENTS 1120145 F 1835689 0 0 X SCHEDULE D, PART V, LINE 4: THE SCHOLARSHIP FUNDS HAVE BEEN INVESTED WITH THE UNIVERSITY'S ENDOWMENT AND IS MONITORED BY CARNEGIE MELLON UNIVERSITY'S INVESTMENT OFFICE. CARNEGIE MELLON UNIVERSITY USES THE FUNDS FOR THE PURPOSE OF PROVIDING FELLOWSHIP AWARDS TO STUDENTS PURSUING A GRADUATE DEGREE IN ELECTRICAL AND COMPUTER ENGINEERING IN THE UNIVERSITY'S COLLEGE OF ENGINEERING. SCHEDULE D, PART X, LINE 2: TEXT OF FIN 48 (ASC 740) THIS ORGANIZATION IS AN AFFILIATE OF THE CARNEGIE MELLON UNIVERSITY ("UNIVERSITY"). THE FIN 48 (ASC 740) FOOTNOTE BELOW DERIVES FROM THE CONSOLIDATED JUNE 30, 2024 FINANCIAL STATEMENTS OF THE UNIVERSITY: CARNEGIE MELLON IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AND IS GENERALLY EXEMPT FROM INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE UNIVERSITY ACCOUNTS FOR UNCERTAINTIES IN INCOME TAXES IN ACCORDANCE WITH AUTHORITATIVE GUIDANCE, WHICH PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. MANAGEMENT DETERMINED THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD AT JUNE 30, 2024 AND 2023. THE UNIVERSITY'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THE YEARS SUBSEQUENT TO JUNE 30, 2020. true Carnegie Mellon University 5000 FORBES AVENUE PITTSBURGH PA 15213 250969449 501(C)(3) 83320 0 N/A N/A FELLOWSHIP/SCHOLARSHIP 1 0 PART I, LINE 2: THE SCHOLARSHIP FUND MAKES ANNUAL DISTRIBUTIONS TO CARNEGIE MELLON UNIVERSITY WHICH IS USED FOR THE PURPOSE OF PROVIDING FELLOWSHIP AWARDS TO STUDENTS PURSUING A GRADUATE DEGREE IN ELECTRICAL AND COMPUTER ENGINEERING IN THE UNIVERSITY'S COLLEGE OF ENGINEERING DEPARTMENT OF ELECTRICAL & COMPUTER ENGINEERING. THE UNIVERSITY IS RESPONSIBLE FOR IDENTIFYING AND SELECTING ELIGIBLE GRADUATE STUDENTS ENROLLED AT THE UNIVERSITY AS RECIPIENTS OF FELLOWSHIPS. FELLOWSHIPS ARE AWARDED IN ACCORDANCE WITH SUCH PRACTICES, PROCEDURES, AND REGULATIONS, AND SUBJECT TO SUCH TERMS AND CONDITIONS, AS THE UNIVERSITY'S DEAN OF THE COLLEGE OF ENGINEERING SHALL PRESCRIBE FROM TIME TO TIME IN CONSULTATION WITH THE UNIVERSITY'S HEAD OF THE DEPARTMENT OF ELECTRICAL AND COMPUTER ENGINEERING. false false false false false false false false false JAMES H GARRETT JR TRUSTEE 0 684480 0 50000 0 66398 0 26400 0 31921 0 859199 0 0 SCHEDULE J, PART I, LINE 3: AS PROVIDED IN THE FORM 990, SCHEDULE J INSTRUCTIONS, SINCE THE ORGANIZATION RELIES ON A RELATED ORGANIZATION, CARNEGIE MELLON UNIVERSITY ("UNIVERSITY"), WHICH USES ONE OR MORE OF THE METHODS DESCRIBED ON LINE 3 TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION, THIS QUESTION HAS BEEN LEFT UNANSWERED. THE UNIVERSITY'S COMPENSATION REVIEW AND APPROVAL PROCESS IS PROVIDED BELOW. THE UNIVERSITY'S COMPENSATION COMMITTEE OBTAINS APPROPRIATE ANALYSES AND STUDIES PREPARED BY THE ADMINISTRATION AND INDEPENDENT EXTERNAL SOURCES WITH RESPECT TO COMPENSATION FOR SIMILAR POSITIONS IN SIMILAR ORGANIZATIONS TO AID IN EVALUATING COMPENSATION AND BENEFIT PLAN LEVELS, PRACTICES AND STRATEGIES TO ENSURE THAT THE UNIVERSITY'S COMPENSATION LEVELS AND PRACTICES ARE COMPARABLE TO SIMILAR ORGANIZATIONS AND APPROPRIATE TO ATTRACT, OBTAIN AND RETAIN QUALIFIED PERSONNEL. THIS INCLUDES REVIEWING SURVEY DATA FOR SIMILAR POSITIONS AMONG A SELECT GROUP OF PEER INSTITUTIONS. THE COMMITTEE SUBMITS ITS RECOMMENDATIONS FOR THE PRESIDENT'S TOTAL COMPENSATION PACKAGE TO THE EXECUTIVE COMMITTEE FOR REVIEW AND APPROVAL. THE EXECUTIVE COMMITTEE RECEIVES AN ANNUAL REPORT FROM THE UNIVERSITY'S COMPENSATION COMMITTEE INCLUDING SIGNIFICANT COMPENSATION AND BENEFIT PLAN POLICY CHANGES. IT REPORTS TO THE FULL BOARD ON THIS AND THE COMPETITIVENESS OF THE UNIVERSITY'S COMPENSATION LEVELS AND BENEFIT PLANS IN RELATION TO PEER INSTITUTIONS. INCLUDING SIGNIFICANT COMPENSATION AND BENEFIT PLAN POLICY CHANGES. IT REPORTS TO THE FULL BOARD ON THIS AND THE COMPETITIVENESS OF THE UNIVERSITY'S COMPENSATION LEVELS AND BENEFIT PLANS IN RELATION TO PEER INSTITUTIONS. FORM 990, PART III, LINE 1: THE BENJAMIN GARVER LAMME SCHOLARSHIP FUND ("SCHOLARSHIP FUND") IS A TYPE 1 SUPPORTING ORGANIZATION OF CARNEGIE MELLON UNIVERSITY, ("UNIVERSITY") AN EXEMPT PUBLIC CHARITY DESCRIBED IN SECTIONS 501(C)(3), 509(A)(1) AND 170(B)(1)(A)(II). THE SCHOLARSHIP FUND MAKES ANNUAL DISTRIBUTIONS TO THE UNIVERSITY WHICH THE UNIVERSITY USES FOR THE PURPOSE OF PROVIDING FELLOWSHIP AWARDS TO STUDENTS PURSUING A GRADUATE DEGREE IN ELECTRICAL AND COMPUTER ENGINEERING IN THE UNIVERSITY'S COLLEGE OF ENGINEERING. THE UNIVERSITY IS RESPONSIBLE FOR IDENTIFYING AND SELECTING ELIGIBLE GRADUATE STUDENTS ENROLLED AT THE UNIVERSITY AS RECIPIENTS OF FELLOWSHIPS. FELLOWSHIPS ARE AWARDED IN ACCORDANCE WITH SUCH PRACTICES, PROCEDURES, AND REGULATIONS, AND SUBJECT TO SUCH TERMS AND CONDITIONS, AS THE UNIVERSITY'S DEAN OF THE COLLEGE OF ENGINEERING SHALL PRESCRIBE FROM TIME TO TIME IN CONSULTATION WITH THE UNIVERSITY'S HEAD OF THE DEPARTMENT OF ELECTRICAL AND COMPUTER ENGINEERING. FORM 990, PART VI, SECTION A, LINE 8A & 8B: THE BENJAMIN GARVER LAMME SCHOLARSHIP FUND IS A SUPPORTING ORGANIZATION WHICH PROVIDES FUNDS SOLELY TO CARNEGIE MELLON UNIVERSITY. THE SCHOLARSHIP FUND DOES NOT HAVE NOR IS REQUIRED TO HAVE A GOVERNING BODY OTHER THAN THE PROVOST OF CARNEGIE MELLON UNIVERSITY SERVING AS THE SOLE TRUSTEE AS GOVERNED BY THE SCHOLARSHIP FUND'S TRUST AGREEMENT. FORM 990, PART VI, SECTION B, LINE 11B: CARNEGIE MELLON UNIVERSITY'S TAX DEPARTMENT IS RESPONSIBLE FOR GATHERING RELEVANT INFORMATION AND PREPARING THE ANNUAL FORM 990 FOR BENJAMIN GARVER LAMME SCHOLARSHIP FUND. ONCE THE FORM IS COMPLETE IN DRAFT STATUS, IT IS REVIEWED WITH CARNEGIE MELLON'S INDEPENDENT CERTIFIED PUBLIC ACCOUNTING (CPA) FIRM. UPON COMPLETION OF INDEPENDENT REVIEW BY THE CPA FIRM, THE FORM IS REVIEWED BY THE DIRECTOR OF TAX AND ACCOUNTS PAYABLE AND ASSOCIATE VICE PRESIDENT FOR FINANCE AND CONTROLLER. AFTER THIS REVIEW IS COMPLETED IT IS PRESENTED TO THE PROVOST OF CARNEGIE MELLON UNIVERSITY, AS TRUSTEE FOR THE BENJAMIN GARVER LAMME SCHOLARSHIP FUND, FOR FINAL REVIEW. FORM 990, PART VI, SECTION B, LINE 12,13,14: THE BENJAMIN GARVER LAMME SCHOLARSHIP FUND IS A SUPPORTING ORGANIZATION WHICH PROVIDES FUNDS SOLELY TO CARNEGIE MELLON UNIVERSITY. AS A RESULT OF THIS ACTIVITY, SUCH POLICIES ARE NOT NECESSARY IN THE ORDINARY COURSE OF BUSINESS. THE SOLE TRUSTEE OF THE SCHOLARSHIP FUND IS THE PROVOST OF CARNEGIE MELLON UNIVERSITY AND AS NECESSARY, THE BENJAMIN GARVER LAMME SCHOLARSHIP FUND FOLLOWS THE POLICIES OF THE SUPPORTED ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19: THE BENJAMIN GARVER LAMME SCHOLARSHIP FUND IS A FUND THAT IS INVESTED AND MANAGED IN A SEGREGATED ACCOUNT WITH CARNEGIE MELLON UNIVERSITY'S ENDOWMENT. AS A RESULT, CARNEGIE MELLON UNIVERSITY'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC. FORM 990, PART VIII, LINE 7A &7B: THE SCHOLARSHIP FUND IS INVESTED AND MANAGED IN A SEGREGATED ACCOUNT WITHIN CARNEGIE MELLON UNIVERSITY'S ENDOWMENT. IT WAS NOT POSSIBLE TO PINPOINT THE SPECIFIC GROSS SALES AMOUNT AND COST BASIS ALLOCABLE TO THE SCHOLARSHIP FUND. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: ADJUSTMENTS TO RECONCILE TO INVESTMENT POOL BALANCE $10,258. PART XII: AS A SUPPORTING ORGANIZATION AND SUBSIDIARY OF CARNEGIE MELLON UNIVERSITY, THE BENJAMIN GARVER LAMME SCHOLARSHIP FUND DOES NOT HAVE SEPARATE FINANCIAL STATEMENTS COMPILED OR REVIEWED BY AN INDEPENDENT ACCOUNTANT; INSTEAD, IT IS PART OF THE UNIVERSITY'S CONSOLIDATED FINANCIAL STATEMENTS THAT ARE AUDITED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM. 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