{"success":true,"data":{"_id":150533545,"filings":[{"Organization":{"value":null,"Person":["MARK DZWONCZYK","ANGELA NOBLE-GRANGE","KATHARINE H WELLING","DAVID BLYE","KAREN REGEN-BAUM","STUART H ANGERT","PAUL E AVERY","LISA BARON","FRED BELTZ","PAUL M CANTWELL JR","JILL CHOATE BEIER","PAUL CIMINELLI","PAUL COMEAU","DENNIS CURTIN","MARK DRISCOLL","PETER P FORRENCE","ROBERT FOX","PAULINE JENNETT","ANTHONY JOHNSON","DWAYNE MAHONEY","DAN PALLADINO","KEN RAYMOND","THOMAS ROGERS","E PHILLIP SAUNDERS","DANIEL D TESSONI PHD","ELIZABETH THORNDIKE PHD","SCOTT VAN LAER","CATHY S DOVE","JON C STRAUSS PHD","DAVID PLACEY","SHANNON OBORNE","MICHAEL BECCARIA","DANIEL KELTING","JEFFREY WALTON","STEVEN FREDERICK","LAUREN POEHLMAN","JANET WALDRON"],"Title":["CHAIRMAN","CO-VICE CHAI","CO-VICE CHAI","TREASURER","SECRETARY","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE - DE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","CHAIRMAN EME","TRUSTEE","TRUSTEE","ALUMNI BOARD","PRESIDENT","INTERIM PRES","VP ENROLLMEN","CHIEF MARKET","DIRECTOR LIB","FACULTY DIRE","DIRECTOR INS","VP FOR INST","CONTROLLER","VP FINANCE"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,263481,0,185281,213153,134820,121548,112695,111691,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,250934,0,178325,205356,128400,115760,107329,106372,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,12547,0,6956,7797,6420,5788,5366,5319,0,0]},"Basic":{"value":null,"mission":"Higher education: \"the real value of a psc education is in the emphasis on not just learning something, but in actually doing it.\" the paul smith's college community provides a dynamic educational environment which encourages students to be actively engaged in their own learning experience by fostering creative, ethical and intellectual growth.","year":2020,"name":"PAUL SMITHS COLLEGE OF ARTS AND SCIENCES","phone":5183276291,"website":"WWW.PAULSMITHS.EDU","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LAUREN POEHLMAN","year_formation":1946,"state_legal_domicile":"NY","total_volunteers":125,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"PO BOX 265, PAUL SMITHS, NY, 129700265, USA","city":"PAUL SMITHS","state":"NY","country":"USA","zip_code":129700265},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":27,"Number of independent voting members":27,"Number of employees total":711,"Total Gross UBI":111403,"Net unrelated business taxable income":null,"Number of employees":711,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":35545491,"Contributions":{"value":7769385,"Other contributions":1511442,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":6257943,"Related organizations":0},"Program revenue":{"value":26304963,"Total revenue":{"value":26304963,"STUDENT TUITION AND FEES":19143693,"AUXILIARY ENTERPRISES":7161270},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":302784,"Investment income total":93001,"Net investment gain":209783,"Income from invest bond proceeds":0},"Other revenues":{"value":1168359,"Other total":1023925,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":144434,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":37754919,"Grant expense":{"value":11419823,"Grants to domestic orgs":0,"Grants to domestic individuals":11419823,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":12013230,"Current officers":575486,"Disqualified persons":0,"Other salaries and wages":9428249,"Pension plan contributions":350959,"Other employee benefits":964820,"Payroll taxes":693716},"Other expenses":{"value":14321866,"Management services":2876858,"Legal":167261,"Accounting":74500,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":244928,"Office expenses":2721472,"Information technology":369860,"Royalties":0,"Occupancy":3125625,"Travel":105612,"Conferences and meetings":353996,"Interest":353156,"Payments to affiliates":0,"Depreciation and depletion":2995943,"Insurance":401102,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":450370,"LEASES/EQUIPMENT RENTALS":167654,"MISCELLANEOUS":103023,"SUPPLIES/SMALL EQUIPMENT":93865,"STUDENT ACTIVITIES":85828},"All other expenses":81183},"Functional Expenses":{"value":null,"Program Service Expenses":34794513,"Management And General Expenses":2102507,"Fundraising Expenses":857899}},"Assets":{"value":83057888,"Non-interest bearing cash":1418592,"Savings and temp cash investments":0,"Pledges and grants receivable":595284,"Accounts receivable":1391035,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":88156,"Prepaid expenses deferred charges":664928,"Land, building, equipment":40417434,"Investments publicly traded":38109858,"Investments other":372601,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":15787361,"Sum of Total Liabilities":0,"Accounts payable, accrued":2444349,"Grants payable":0,"Deferred, revenue":268409,"Tax exempt bond liabilities":4240384,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":6912114,"Unsecured notes loans payable":0,"Other liabilities":1922105},"Fund balance":{"value":67270527,"Net assets without donor restriction":37296666,"Net assets with donor restriction":29973861,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9215888663408336,"percentile":0.8044996092900357},"Fundraising Efficiency":{"score":9.056293339891992,"percentile":0.3687078591816221},"Operating Margin":{"score":-0.06215775722439732,"percentile":0.2676360120562197},"Liabilities to Assets Ratio":{"score":0.1900766005511722,"percentile":0.2569643480441077},"Operating Reserve Ratio":{"score":2.199922293569217,"percentile":0.6404125168064162},"Officer Compensation Ratio":{"score":0.03026543375712182,"percentile":0.8583905522071044},"Program Expense Growth":{"score":0.009506753979975344,"percentile":0.3607606163148104},"Revenue Growth":{"score":-0.0028390232454176237,"percentile":0.3573936874746455},"Asset Growth":{"score":0.004665388273211608,"percentile":0.3394756740374568},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5671045481972495,"percentile":0.508131477128852}},"source_xml":"202211649349300526_public.xml"},{"Organization":{"value":null,"Person":["PATRICIA K DOWDEN","ANGELA NOBLE-GRANGE","KATHARINE H WELLING","DANIEL D TESSONI PHD","ANTHONY JOHNSON","E PHILLIP SAUNDERS","STUART H ANGERT","PAUL E AVERY","ALYSON BENNETT","PAUL M CANTWELL JR","ROBERT CHUR","PAUL CIMINELLI","PAUL COMEAU","MARK DZWONCZYK","PETER P FORRENCE","ROBERT FOX","MARY JO HUNT","PAULINE JENNETT","TODD JONES","PIETER VC LITCHFIELD","DWAYNE MAHONEY","DAVID MAMMANO","JOHN A PAGANELLI","FREDERICK G PIERCE II","KEN RAYMOND","THOMAS ROGERS","B RANDY SADLON","NORA SULLIVAN","ELIZABETH THORNDIKE PHD","CATHY S DOVE","F RAYMOND AGNEW","SHANNON OBORNE","NICHOLAS HUNT-BULL","MARTIN HANIFIN","PETER BURNS","STEVEN MCFARLAND","RENEE BURSLEM","LAURA ROZELL","TERRY LINDSAY","ERIC HOLMLUND","DANIEL KELTING"],"Title":["CHAIRMAN","CO-VICE CHAI","CO-VICE CHAI","TREASURER","SECRETARY","CHAIRMAN EME","TRUSTEE","TRUSTEE","ALUMNI COUNC","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","PRESIDENT","VP INST ADVA","CHIEF MARKET","VP ACADEMIC","VP FINANCE A","VP ENROLLMEN","VP FOR CAPIT","SENIOR ADVAN","CONTROLLER","VP STUDENT A","DEAN","FACULTY DIRE"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,340936,197983,182304,160844,150396,134722,111031,107167,91060,55202,124390,122428],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,327686,188593,173623,153185,143234,128307,105744,102064,86724,52573,118467,116598],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,13250,9390,8681,7659,7162,6415,5287,5103,4336,2629,5923,5830]},"Basic":{"value":null,"mission":"Higher education: \"the real value of a psc education is in the emphasis on not just learning something, but in actually doing it.\" the paul smith's college community provides a dynamic educational environment which encourages students to be actively engaged in their own learning experience by fostering creative, ethical and intellectual growth.","year":2016,"name":"PAUL SMITHS COLLEGE OF ARTS AND SCIENCES","phone":5183276291,"website":"WWW.PAULSMITHS.EDU","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JANET WALDRON","year_formation":1946,"state_legal_domicile":"NY","total_volunteers":125,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"PO BOX 265, PAUL SMITHS, NY, 129700265, USA","city":"PAUL SMITHS","state":"NY","country":"USA","zip_code":129700265},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":25,"Number of independent voting members":25,"Number of employees total":899,"Total Gross UBI":298842,"Net unrelated business taxable income":-46121,"Number of employees":899,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":40060861,"Contributions":{"value":8939043,"Other contributions":6379643,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":2559400,"Related organizations":0},"Program revenue":{"value":30044793,"Total revenue":{"value":30044793,"STUDENT TUITION AND FEES":21434342,"AUXILIARY ENTERPRISES":8610451},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":186503,"Investment income total":336830,"Net investment gain":-150327,"Income from invest bond proceeds":0},"Other revenues":{"value":890522,"Other total":608334,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":282188,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":37193979,"Grant expense":{"value":10562487,"Grants to domestic orgs":0,"Grants to domestic individuals":10562487,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":12987623,"Current officers":1272948,"Disqualified persons":0,"Other salaries and wages":9361007,"Pension plan contributions":380169,"Other employee benefits":1269804,"Payroll taxes":703695},"Other expenses":{"value":13643869,"Management services":44567,"Legal":28827,"Accounting":67750,"Lobbying services":0,"Investment management fees":27599,"Other services":0,"Advertising":732133,"Office expenses":406284,"Information technology":444281,"Royalties":0,"Occupancy":3404342,"Travel":683308,"Conferences and meetings":8116,"Interest":484446,"Payments to affiliates":0,"Depreciation and depletion":3052366,"Insurance":368044,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":3917890,"STUDENT SERVICES":2398918,"SUPPLIES/SMALL EQUIPMENT":973064,"MISCELLANEOUS":296887,"STUDENT ACTIVITIES":249021},"All other expenses":-26084},"Functional Expenses":{"value":null,"Program Service Expenses":33685667,"Management And General Expenses":2308297,"Fundraising Expenses":1200015}},"Assets":{"value":82102143,"Non-interest bearing cash":2036793,"Savings and temp cash investments":0,"Pledges and grants receivable":1169007,"Accounts receivable":1818213,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":131751,"Prepaid expenses deferred charges":619375,"Land, building, equipment":46791924,"Investments publicly traded":28842246,"Investments other":692834,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":21273966,"Sum of Total Liabilities":0,"Accounts payable, accrued":2520613,"Grants payable":0,"Deferred, revenue":755607,"Tax exempt bond liabilities":14651921,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":1999783,"Unsecured notes loans payable":0,"Other liabilities":1346042},"Fund balance":{"value":60828177,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":38890349,"Temporarily restricted net assets":4449756,"Permanently restricted net assets":17488072},"Ratings":{"Program Expense Ratio":{"score":0.9056752707205648,"percentile":0.7803178848493149},"Fundraising Efficiency":{"score":7.449109386132673,"percentile":0.3099788113829053},"Operating Margin":{"score":0.0715631648555931,"percentile":0.5704789328994214},"Liabilities to Assets Ratio":{"score":0.2591158430541819,"percentile":0.22006389362751605},"Operating Reserve Ratio":{"score":2.2074041338787658,"percentile":0.6412645336470868},"Officer Compensation Ratio":{"score":0.0478158843935466,"percentile":0.767611683639008},"Program Expense Growth":{"score":0.0053598774827697294,"percentile":0.3444517185503697},"Revenue Growth":{"score":0.03424138137226036,"percentile":0.535207655638491},"Asset Growth":{"score":0.009514477667752508,"percentile":0.3596173854240758},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6078725983724715,"percentile":0.6282990722910625}},"source_xml":"201800669349300765_public.xml"},{"Organization":{"value":null,"Person":["CAROLINE D LUSSI","PAUL E AVERY","E PHILLIP SAUNDERS","PATRICIA K DOWDEN","ANTHONY JOHNSON","STUART H ANGERT","PAULINE JENNETT","PAUL M CANTWELL JR","TODD E JONES","PAUL CIMINELLI","JOHN A PAGANELLI","ANGELA NOBLE-GRANGE","PIETER VC LITCHFIELD","JAMES L SONNEBORN","KATHARINE H WELLING","NORA SULLIVAN","DANIEL TESSONI PHD","DAVID O'BRIEN","ROBERT CHUR","PETER B FORRENCE","MARY JO HUNT","THOMAS ROGERS","ELIZABETH THORNDIKE PHD","FRANCINE WALKER","FREDERICK G PEIRCE II","THOMAS ROSOL","JOHN W MILLS","F RAYMOND AGNEW","RICHARD NELSON","ANN MARIE SOMMA","STEVEN MCFARLAND","JEFFREY WALTON","JAMES BUYEA","LAURA ROZELL","ERIC FELVER","PHILIP TAYLOR","ERIC HOLMLUND","SUSAN SWEENEY"],"Title":["SECRETARY","TREASURER","CHAIRMAN","VICE CHAIR","SECRETARY","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","VICE CHAIRMA","TRUSTEE","TRUSTEE","PRESIDENT","VP INST ADVA","VP ACADEMIC","VP BUSINESS","VP FOR CAPIT","DEAN","VP INFO TECH","INTERIM VP B","VP ENROLLMEN","DEAN","FACULTY","SPECIAL ASST",""],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,277116,192638,155640,135925,109571,109117,89907,89672,78001,114615,113009,109434],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,257131,181308,144350,126541,101474,101078,83262,83049,72367,106143,106143,101517],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,19985,11330,11290,9384,8097,8039,6645,6623,5634,8472,6866,7917]},"Basic":{"value":null,"mission":"Higher education: \"the real value of a psc education is in the emphasis on not just learning something, but in actually doing it.\" the paul smith's college community provides a dynamic educational environment which encourages students to be actively engaged in their own learning experience by fostering creative, ethical and intellectual growth.","year":2013,"name":"PAUL SMITHS COLLEGE OF ARTS AND SCIENCES","phone":5183276226,"website":"WWW.PAULSMITHS.EDU","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LAURA ROZELL","year_formation":1946,"state_legal_domicile":"NY","total_volunteers":100,"tax_period_begin":"2013-07-01T00:00:00","tax_period_end":"2014-06-30T00:00:00","address":"PO BOX 265, PAUL SMITHS, NY, 129700265, USA","city":"PAUL SMITHS","state":"NY","country":"USA","zip_code":129700265},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":23,"Number of independent voting members":23,"Number of employees total":1110,"Total Gross UBI":226918,"Net unrelated business taxable income":-208145,"Number of employees":1110,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":34598326,"Contributions":{"value":3103116,"Other contributions":2227579,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":875537,"Related organizations":0},"Program revenue":{"value":30654358,"Total revenue":{"value":30654358,"STUDENT TUITION AND FEES":22108180,"AUXILIARY ENTERPRISES":8546178},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":170535,"Investment income total":469395,"Net investment gain":-298860,"Income from invest bond proceeds":0},"Other revenues":{"value":670317,"Other total":325994,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":344323,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":36574639,"Grant expense":{"value":10336411,"Grants to domestic orgs":0,"Grants to domestic individuals":10336411,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":11648346,"Current officers":1049482,"Disqualified persons":0,"Other salaries and wages":8114912,"Pension plan contributions":544784,"Other employee benefits":1296595,"Payroll taxes":642573},"Other expenses":{"value":14589882,"Management services":548882,"Legal":38090,"Accounting":63693,"Lobbying services":0,"Investment management fees":32048,"Other services":0,"Advertising":424096,"Office expenses":486557,"Information technology":406256,"Royalties":0,"Occupancy":3386981,"Travel":576378,"Conferences and meetings":19113,"Interest":570675,"Payments to affiliates":0,"Depreciation and depletion":3142143,"Insurance":442026,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4412996,"STUDENT SERVICES":2523353,"SUPPLIES/SMALL EQUIPMENT":1253657,"MISCELLANEOUS":390523,"STUDENT ACTIVITIES":245463},"All other expenses":39948},"Functional Expenses":{"value":null,"Program Service Expenses":33270638,"Management And General Expenses":2259832,"Fundraising Expenses":1044169}},"Assets":{"value":78515487,"Non-interest bearing cash":136575,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":1313343,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":149922,"Prepaid expenses deferred charges":694589,"Land, building, equipment":50375675,"Investments publicly traded":24238826,"Investments other":1013057,"Investments program related":0,"Intangible assets":0,"Other assets":593500},"Liabilities":{"value":24211469,"Sum of Total Liabilities":0,"Accounts payable, accrued":1516486,"Grants payable":0,"Deferred, revenue":298922,"Tax exempt bond liabilities":17625485,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":2797182,"Unsecured notes loans payable":0,"Other liabilities":1973394},"Fund balance":{"value":54304018,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":37976740,"Temporarily restricted net assets":3891722,"Permanently restricted net assets":12435556},"Ratings":{"Program Expense Ratio":{"score":0.9096641528027112,"percentile":0.7865462850329888},"Fundraising Efficiency":{"score":2.9718522576326247,"percentile":0.11369848415462026},"Operating Margin":{"score":-0.05712163646298957,"percentile":0.27472410565272354},"Liabilities to Assets Ratio":{"score":0.30836552029537817,"percentile":0.19831154657319416},"Operating Reserve Ratio":{"score":2.1467193975585106,"percentile":0.6343125935808938},"Officer Compensation Ratio":{"score":0.043052919811457334,"percentile":0.7916492270995489},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.584366819283426,"percentile":0.5594109491212973}},"source_xml":"201520419349301407_public.xml"},{"Organization":{"value":null,"Person":["MARK DZWONCZYK","KATHARINE H WELLING","KAREN REGEN-BAUM","WILLIARD LIPE","LISA BARON","FRED BELTZ","DAVID BLYE","JAMES CANTWELL","PAUL CIMINELLI","JAMES DAWSON","PAULINE JENNETT","DAN PALLADINO","MATTHEW PURCELL","KENNEITH RAYMOND","ELIZABETH THORNDIKE PHD","ROBERT MACKENZIE","ROBERT KAFIN","DR DANIEL KELTING","NICHOLAS HUNT-BULL","NICOLE FEML","CHRISTINE BRENNAN","KATHY BONAVIST","ZOE SMITH","JEFFREY WALTON","CHRISTINE PLUNKETT"],"Title":["CHAIRMAN","CO-VICE CHAI","SECRETARY","TREASURER","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","ALUMNI BOARD","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","PRESIDENT/CE","PROVOST","CHIEF OF STA","ED OF STUDEN","VP ENROLLMEN","ED OF AWI","DIRECTOR INS","CFO"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,226714,98659,80534,76689,7025,125671,127327,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,201798,94281,77159,66673,6690,105566,112791,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,24916,4378,3375,10016,335,20105,14536,0]},"Basic":{"value":null,"mission":"Higher education: \"the real value of a psc education is in the emphasis on not just learning something, but in actually doing it.\" the paul smith's college community provides a dynamic educational environment which encourages students to be actively engaged in their own learning experience by fostering creative, ethical and intellectual growth.","year":2023,"name":"PAUL SMITHS COLLEGE OF ARTS & SCIENCES","phone":5183276291,"website":"WWW.PAULSMITHS.EDU","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CHRISTINE PLUNKETT","year_formation":1946,"state_legal_domicile":"NY","total_volunteers":125,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"PO BOX 265, PAUL SMITHS, NY, 129700265, USA","city":"PAUL SMITHS","state":"NY","country":"USA","zip_code":129700265},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":17,"Number of independent voting members":17,"Number of employees total":617,"Total Gross UBI":461301,"Net unrelated business taxable income":null,"Number of employees":617,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":34433173,"Contributions":{"value":5887364,"Other contributions":1429548,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":4457816,"Related organizations":0},"Program revenue":{"value":26885042,"Total revenue":{"value":26885042,"STUDENT TUITION AND FEES":18408383,"AUXILIARY ENTERPRISES":8476659},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":250722,"Investment income total":250722,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1410045,"Other total":1313658,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":96387,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":41879727,"Grant expense":{"value":12171804,"Grants to domestic orgs":0,"Grants to domestic individuals":12171804,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":12430590,"Current officers":446602,"Disqualified persons":0,"Other salaries and wages":9923850,"Pension plan contributions":352529,"Other employee benefits":1066036,"Payroll taxes":641573},"Other expenses":{"value":17277333,"Management services":4648474,"Legal":235931,"Accounting":84765,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":225257,"Office expenses":1246134,"Information technology":653432,"Royalties":0,"Occupancy":3949435,"Travel":1088052,"Conferences and meetings":578252,"Interest":476030,"Payments to affiliates":0,"Depreciation and depletion":2951293,"Insurance":543157,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":497523,"MISCELLANEOUS":229519,"SUPPLIES/SMALL EQUIPMENT":109657,"STUDENT ACTIVITIES":84264,"LEASES/EQUIPMENT RENTALS":74083},"All other expenses":99598},"Functional Expenses":{"value":null,"Program Service Expenses":39760150,"Management And General Expenses":1613193,"Fundraising Expenses":506384}},"Assets":{"value":75467048,"Non-interest bearing cash":176052,"Savings and temp cash investments":0,"Pledges and grants receivable":634225,"Accounts receivable":3533631,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":87698,"Prepaid expenses deferred charges":400844,"Land, building, equipment":34315994,"Investments publicly traded":36168805,"Investments other":149799,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":17426946,"Sum of Total Liabilities":0,"Accounts payable, accrued":3389284,"Grants payable":0,"Deferred, revenue":89389,"Tax exempt bond liabilities":2600263,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":6193776,"Unsecured notes loans payable":0,"Other liabilities":5154234},"Fund balance":{"value":58040102,"Net assets without donor restriction":25897558,"Net assets with donor restriction":32142544,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9493889489776283,"percentile":0.8444072083974447},"Fundraising Efficiency":{"score":11.626283610856584,"percentile":0.44510304849188315},"Operating Margin":{"score":-0.2162610457072893,"percentile":0.1435687967360408},"Liabilities to Assets Ratio":{"score":0.23092126248266662,"percentile":0.2340816950246873},"Operating Reserve Ratio":{"score":1.8019947455722432,"percentile":0.5884667718484421},"Officer Compensation Ratio":{"score":0.01773218340224615,"percentile":0.9238869730462842},"Program Expense Growth":{"score":0.02089996887816881,"percentile":0.40903178317756367},"Revenue Growth":{"score":0.002113037601267543,"percentile":0.37924762259119993},"Asset Growth":{"score":-0.001244996553164075,"percentile":0.3138526202700608},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5709385645574202,"percentile":0.5196857920683275}},"source_xml":"202521169349300402_public.xml"},{"Organization":{"value":null,"Person":["E PHILLIP SAUNDERS","PATRICIA K DOWDEN","ANTHONY JOHNSON","PAUL E AVERY","STUART H ANGERT","PAUL M CANTWELL JR","ROBERT CHUR","PAUL CIMINELLI","PETER B FORRENCE","ROBERT FOX","MARY JO HUNT","PAULINE JENNETT","TODD E JONES","JOHN A PAGANELLI","ANGELA NOBLE-GRANGE","PIETER VC LITCHFIELD","DWAYNE MAHONEY","KATHARINE H WELLING","NORA SULLIVAN","DANIEL TESSONI PHD","THOMAS ROGERS","DAVID O'BRIEN","ELIZABETH THORNDIKE PHD","FRANCINE WALKER","FREDERICK G PIERCE II","CATHY DOVE","JOHN W MILLS","F RAYMOND AGNEW","STEVEN MCFARLAND","RICHARD NELSON","LAURA ROZELL","SUSAN SWEENEY","JEFFREY WALTON","PETER BURNS","SHANNON OBORNE"],"Title":["CHAIRMAN","VICE CHAIR","SECRETARY","TREASURER","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","VICE CHAIRMA","TRUSTEE","PRESIDENT","PRESIDENT","VP INST ADVA","VP FOR CAPIT","VP ACADEMIC","INTERIM VP B","INT. VP FOR","DEAN","VP ENROLLMEN","CHIEF MARKET"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,104667,417645,180082,104774,144967,111993,111277,107179,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,104667,200149,174328,100645,139209,107735,107239,102904,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,217496,5754,4129,5758,4258,4038,4275,0,0]},"Basic":{"value":null,"mission":"Higher education: \"the real value of a psc education is in the emphasis on not just learning something, but in actually doing it.\" the paul smith's college community provides a dynamic educational environment which encourages students to be actively engaged in their own learning experience by fostering creative, ethical and intellectual growth.","year":2014,"name":"PAUL SMITHS COLLEGE OF ARTS AND SCIENCES","phone":5183276291,"website":"WWW.PAULSMITHS.EDU","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARTIN HANIFIN","year_formation":1946,"state_legal_domicile":"NY","total_volunteers":110,"tax_period_begin":"2014-07-01T00:00:00","tax_period_end":"2015-06-30T00:00:00","address":"PO BOX 265, PAUL SMITHS, NY, 129700265, USA","city":"PAUL SMITHS","state":"NY","country":"USA","zip_code":129700265},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":25,"Number of independent voting members":25,"Number of employees total":773,"Total Gross UBI":316203,"Net unrelated business taxable income":-10210,"Number of employees":773,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":39074398,"Contributions":{"value":7926677,"Other contributions":6416330,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":1510347,"Related organizations":0},"Program revenue":{"value":29848980,"Total revenue":{"value":29848980,"STUDENT TUITION AND FEES":21375082,"AUXILIARY ENTERPRISES":8473898},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":482819,"Investment income total":471051,"Net investment gain":11768,"Income from invest bond proceeds":0},"Other revenues":{"value":815922,"Other total":496427,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":319495,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":35864544,"Grant expense":{"value":10629675,"Grants to domestic orgs":0,"Grants to domestic individuals":10629675,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":10732903,"Current officers":1043367,"Disqualified persons":0,"Other salaries and wages":7618364,"Pension plan contributions":208584,"Other employee benefits":1275721,"Payroll taxes":586867},"Other expenses":{"value":14501966,"Management services":236713,"Legal":42046,"Accounting":63617,"Lobbying services":0,"Investment management fees":34258,"Other services":0,"Advertising":893867,"Office expenses":453283,"Information technology":480879,"Royalties":0,"Occupancy":3394721,"Travel":534266,"Conferences and meetings":15384,"Interest":531502,"Payments to affiliates":0,"Depreciation and depletion":3189759,"Insurance":472634,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4154331,"STUDENT SERVICES":2294024,"SUPPLIES/SMALL EQUIPMENT":1183580,"MISCELLANEOUS":412679,"STUDENT ACTIVITIES":264048},"All other expenses":4706},"Functional Expenses":{"value":null,"Program Service Expenses":32893785,"Management And General Expenses":2022728,"Fundraising Expenses":948031}},"Assets":{"value":79210340,"Non-interest bearing cash":101370,"Savings and temp cash investments":0,"Pledges and grants receivable":2083122,"Accounts receivable":1447976,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":155080,"Prepaid expenses deferred charges":544491,"Land, building, equipment":48177226,"Investments publicly traded":25762196,"Investments other":938879,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":21842803,"Sum of Total Liabilities":0,"Accounts payable, accrued":1869797,"Grants payable":0,"Deferred, revenue":326380,"Tax exempt bond liabilities":16670815,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":1052580,"Unsecured notes loans payable":0,"Other liabilities":1923231},"Fund balance":{"value":57367537,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":38884532,"Temporarily restricted net assets":3556824,"Permanently restricted net assets":14926181},"Ratings":{"Program Expense Ratio":{"score":0.9171672446190867,"percentile":0.7979103058815947},"Fundraising Efficiency":{"score":8.361200213917055,"percentile":0.3443135876927449},"Operating Margin":{"score":0.08214724127035815,"percentile":0.5910604708398491},"Liabilities to Assets Ratio":{"score":0.27575696556787915,"percentile":0.21235720618190101},"Operating Reserve Ratio":{"score":2.2085974381829585,"percentile":0.6414003389879147},"Officer Compensation Ratio":{"score":0.035761893417632744,"percentile":0.8293865781835533},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6834531935029318,"percentile":0.8184251086366784}},"source_xml":"201620449349300612_public.xml"},{"Organization":{"value":null,"Person":["MARK DZWONCZYK","KATHARINE H WELLING","ANGELA NOBLE-GRANGE","DAVID BLYE","KAREN REGEN-BAUM","STUART H ANGERT","PAUL E AVERY","LISA BARON","FRED BELTZ","JAMES CANTWELL","PAUL CIMINELLI","JILL CHOATE BEIER","PAUL COMEAU","DENNIS CURTIN","JAMES DAWSON","MARK DRISCOLL","PETER P FORRENCE","PAULINE JENNETT","ANTHONY JOHNSON","DAN PALLADINO","MATTHEW PURCELL","KEN RAYMOND","E PHILLIP SAUNDERS","DANIEL D TESSONI PHD","ELIZABETH THORNDIKE PHD","SCOTT DALRYMPLE","NICHOLAS HUNT-BULL","DANIEL KELTING","STEVEN FREDERICK","JEFFREY WALTON","LAUREN POEHLMAN","CAROL KHOURY"],"Title":["CHAIRMAN","CO-VICE CHAI","CO -VICE CHA","TREASURER","SECRETARY","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","ALUMNI BOARD","TRUSTEE","CHAIRMAN EME","TRUSTEE","TRUSTEE","PRESIDENT","INTERIM PRES","FACULTY DIRE","VP FOR INST","DIRECTOR INS","CONTROLLER","CFO"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,142933,179633,143555,118638,121678,50069,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,136486,171081,121548,112663,115905,48816,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,6447,8552,22007,5975,5773,1253,0]},"Basic":{"value":null,"mission":"Higher education: \"the real value of a psc education is in the emphasis on not just learning something, but in actually doing it.\" the paul smith's college community provides a dynamic educational environment which encourages students to be actively engaged in their own learning experience by fostering creative, ethical and intellectual growth.","year":2021,"name":"PAUL SMITHS COLLEGE SCIENCES","phone":5183276291,"website":"WWW.PAULSMITHS.EDU","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CAROL KHOURY","year_formation":1946,"state_legal_domicile":"NY","total_volunteers":125,"tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"PO BOX 265, PAUL SMITHS, NY, 129700265, USA","city":"PAUL SMITHS","state":"NY","country":"USA","zip_code":129700265},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":15,"Number of independent voting members":15,"Number of employees total":705,"Total Gross UBI":91747,"Net unrelated business taxable income":null,"Number of employees":705,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":40777249,"Contributions":{"value":8250560,"Other contributions":1210029,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":7040531,"Related organizations":0},"Program revenue":{"value":30459628,"Total revenue":{"value":30459628,"STUDENT TUITION AND FEES":21602155,"AUXILIARY ENTERPRISES":8857473},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1042161,"Investment income total":431288,"Net investment gain":610873,"Income from invest bond proceeds":0},"Other revenues":{"value":1024900,"Other total":893656,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":131244,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":43313784,"Grant expense":{"value":13623711,"Grants to domestic orgs":0,"Grants to domestic individuals":13623711,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":12943489,"Current officers":665717,"Disqualified persons":0,"Other salaries and wages":10083290,"Pension plan contributions":378386,"Other employee benefits":1067988,"Payroll taxes":748108},"Other expenses":{"value":16746584,"Management services":2625017,"Legal":179469,"Accounting":87100,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":310038,"Office expenses":3197971,"Information technology":521821,"Royalties":0,"Occupancy":3665287,"Travel":876813,"Conferences and meetings":642831,"Interest":434853,"Payments to affiliates":0,"Depreciation and depletion":3006069,"Insurance":523938,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":505501,"MISCELLANEOUS":162633,"LEASES/EQUIPMENT RENTALS":148914,"STUDENT ACTIVITIES":107135,"SUPPLIES/SMALL EQUIPMENT":86819},"All other expenses":169876},"Functional Expenses":{"value":null,"Program Service Expenses":40559022,"Management And General Expenses":1833909,"Fundraising Expenses":920853}},"Assets":{"value":76964209,"Non-interest bearing cash":829863,"Savings and temp cash investments":0,"Pledges and grants receivable":307229,"Accounts receivable":1916545,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":114419,"Prepaid expenses deferred charges":626857,"Land, building, equipment":38321034,"Investments publicly traded":34553288,"Investments other":294974,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":14922388,"Sum of Total Liabilities":0,"Accounts payable, accrued":2237470,"Grants payable":0,"Deferred, revenue":318187,"Tax exempt bond liabilities":3715916,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":6697010,"Unsecured notes loans payable":0,"Other liabilities":1953805},"Fund balance":{"value":62041821,"Net assets without donor restriction":34473034,"Net assets with donor restriction":27568787,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9363998767690211,"percentile":0.8258706387503726},"Fundraising Efficiency":{"score":8.959692806560874,"percentile":0.3654686025401379},"Operating Margin":{"score":-0.062204662212499914,"percentile":0.2675738518863777},"Liabilities to Assets Ratio":{"score":0.19388736912764218,"percentile":0.2546478148510487},"Operating Reserve Ratio":{"score":1.7768987581412883,"percentile":0.584673316412904},"Officer Compensation Ratio":{"score":0.01746571022287039,"percentile":0.9252735102051381},"Program Expense Growth":{"score":0.018992637161526778,"percentile":0.4006303336500997},"Revenue Growth":{"score":0.005484105416109549,"percentile":0.394163698317763},"Asset Growth":{"score":0.0011661707520790258,"percentile":0.3249131511004038},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5787558635474077,"percentile":0.5427390261905938}},"source_xml":"202321309349302207_public.xml"},{"Organization":{"value":null,"Person":["MARK DZWONCZYK","PATRICIA K DOWDEN","ANGELA NOBLE-GRANGE","KATHARINE H WELLING","KAREN REGEN-BAUM","MARY JO HUNT","DAVID BLYE","ANTHONY JOHNSON","DANIEL D TESSONI PHD","E PHILLIP SAUNDERS","STUART H ANGERT","PAUL E AVERY","PAUL M CANTWELL JR","ROBERT CHUR","PAUL CIMINELLI","PAUL COMEAU","PETER P FORRENCE","ROBERT FOX","PAULINE JENNETT","FRED BELTZ","DWAYNE MAHONEY","ANGELO MAZZONE","KEN RAYMOND","THOMAS ROGERS","DENNIS CURTIN","ELIZABETH THORNDIKE PHD","SCOTT VAN LAER","JILL CHOATE BEIER","LISA BARON","CATHY S DOVE","F RAYMOND AGNEW","NICHOLAS HUNT-BULL","TERRY LINDSAY","DAVID PLACEY","SHANNON OBORNE","MICHAEL BECCARIA","DANIEL KELTING","JEFFREY WALTON","JANET WALDRON","ALEXANDER BRYDEN"],"Title":["CHAIRMAN - I","CHAIRMAN - O","CO-VICE CHAI","CO-VICE CHAI","SECRETARY -I","SECRETARY -","TREASURER -","TRUSTEE","TRUSTEE","CHAIRMAN EME","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","ALUMNI BOARD","TRUSTEE","TRUSTEE","PRESIDENT","VP INST ADVA","VP ACADEMIC","VP STUDENT A","VP ENROLLMEN","CHIEF MARKET","DIRECTOR LIB","FACULTY DIRE","DIRECTOR INS","VP FINANCE","CONTROLLER"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,307116,195218,164171,149081,158332,186079,132844,119392,117265,0,100041],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,293116,185922,156353,141982,150792,177218,126518,113707,111681,0,95277],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,14000,9296,7818,7099,7540,8861,6326,5685,5584,0,4764]},"Basic":{"value":null,"mission":"Higher education: \"the real value of a psc education is in the emphasis on not just learning something, but in actually doing it.\" the paul smith's college community provides a dynamic educational environment which encourages students to be actively engaged in their own learning experience by fostering creative, ethical and intellectual growth.","year":2019,"name":"PAUL SMITHS COLLEGE OF ARTS AND SCIENCES","phone":5183276291,"website":"WWW.PAULSMITHS.EDU","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JANET WALDRON","year_formation":1946,"state_legal_domicile":"NY","total_volunteers":125,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"PO BOX 265, PAUL SMITHS, NY, 129700265, USA","city":"PAUL SMITHS","state":"NY","country":"USA","zip_code":129700265},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":28,"Number of independent voting members":28,"Number of employees total":919,"Total Gross UBI":192910,"Net unrelated business taxable income":null,"Number of employees":919,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":36773014,"Contributions":{"value":9847706,"Other contributions":3403328,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":6444378,"Related organizations":0},"Program revenue":{"value":25950921,"Total revenue":{"value":25950921,"STUDENT TUITION AND FEES":19611280,"AUXILIARY ENTERPRISES":6339641},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-37212,"Investment income total":45048,"Net investment gain":-82260,"Income from invest bond proceeds":0},"Other revenues":{"value":1011599,"Other total":848606,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":162993,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":37368013,"Grant expense":{"value":11072338,"Grants to domestic orgs":0,"Grants to domestic individuals":11072338,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":13090162,"Current officers":831133,"Disqualified persons":0,"Other salaries and wages":9898434,"Pension plan contributions":390093,"Other employee benefits":1211121,"Payroll taxes":759381},"Other expenses":{"value":13205513,"Management services":2618260,"Legal":96097,"Accounting":72375,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":283398,"Office expenses":1723876,"Information technology":451890,"Royalties":0,"Occupancy":2883231,"Travel":571768,"Conferences and meetings":209439,"Interest":383296,"Payments to affiliates":0,"Depreciation and depletion":3027487,"Insurance":386741,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":432867,"LEASES/EQUIPMENT RENTALS":173688,"MISCELLANEOUS":118962,"STUDENT ACTIVITIES":81204,"RECRUITMENT":59013},"All other expenses":64788},"Functional Expenses":{"value":null,"Program Service Expenses":34793712,"Management And General Expenses":1451764,"Fundraising Expenses":1122537}},"Assets":{"value":77974804,"Non-interest bearing cash":219814,"Savings and temp cash investments":0,"Pledges and grants receivable":1280648,"Accounts receivable":2914933,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":103882,"Prepaid expenses deferred charges":464695,"Land, building, equipment":42264418,"Investments publicly traded":30363100,"Investments other":363314,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":17117592,"Sum of Total Liabilities":0,"Accounts payable, accrued":2821257,"Grants payable":0,"Deferred, revenue":309412,"Tax exempt bond liabilities":11862242,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":459681,"Unsecured notes loans payable":0,"Other liabilities":1665000},"Fund balance":{"value":60857212,"Net assets without donor restriction":36561183,"Net assets with donor restriction":24296029,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9311095026647523,"percentile":0.8183003310964853},"Fundraising Efficiency":{"score":8.772722859023801,"percentile":0.3589113639920238},"Operating Margin":{"score":-0.016180316359164903,"percentile":0.3465356099308718},"Liabilities to Assets Ratio":{"score":0.21952722061346894,"percentile":0.24014024151430682},"Operating Reserve Ratio":{"score":2.0866724703826236,"percentile":0.6270997536709376},"Officer Compensation Ratio":{"score":0.04360785787566494,"percentile":0.7888268254648123},"Program Expense Growth":{"score":0.011176559280830755,"percentile":0.3676509274627871},"Revenue Growth":{"score":-1.4577239436951367e-05,"percentile":0.36927884169860387},"Asset Growth":{"score":0.0005557025463495473,"percentile":0.32234644405237484},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5772083709441815,"percentile":0.538221172258205}},"source_xml":"202110599349300601_public.xml"},{"Organization":{"value":null,"Person":["MARK DZWONCZYK","KATHARINE H WELLING","ANGELA NOBLE-GRANGE","DAVID BLYE","KAREN REGEN-BAUM","LISA BARON","FRED BELTZ","JAMES CANTWELL","PAUL CIMINELLI","JAMES DAWSON","PAULINE JENNETT","DAN PALLADINO","WILLIARD LIPE","MATTHEW PURCELL","KEN RAYMOND","ELIZABETH THORNDIKE PHD","ROBERT MACKENZIE","ROBERT KAFIN","IRIS WEINSHALL","JOHN MOGULESCU","SCOTT DALRYMPLE","NICHOLAS HUNT-BULL","DANIEL KELTING","COURTNEY BRINGLEY","STEVEN FREDERICK","JEFFREY WALTON","CHRISTINE PLUNKETT"],"Title":["CHAIRMAN","CO-VICE CHAI","CO VICE- OUT","TREASURER","SECRETARY","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","ALUMNI BOARD","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","PRESIDENT -","PRESIDENT -","COLLEGE PRES","VP STUDENT A","VP FOR INST","DIRECTOR INS","CFO"],"Hours":[5.0,5.0,1.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,339769,256525,161138,130323,119677,122305,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,334232,244553,153674,124117,113848,116695,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,5537,11972,7464,6206,5829,5610,0]},"Basic":{"value":null,"mission":"Higher education: \"the real value of a psc education is in the emphasis on not just learning something, but in actually doing it.\" the paul smith's college community provides a dynamic educational environment which encourages students to be actively engaged in their own learning experience by fostering creative, ethical and intellectual growth.","year":2022,"name":"PAUL SMITHS COLLEGE SCIENCES","phone":5183276291,"website":"WWW.PAULSMITHS.EDU","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CHRISTINE PLUNKETT","year_formation":1946,"state_legal_domicile":"NY","total_volunteers":125,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"PO BOX 265, PAUL SMITHS, NY, 129700265, USA","city":"PAUL SMITHS","state":"NY","country":"USA","zip_code":129700265},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":19,"Number of independent voting members":19,"Number of employees total":639,"Total Gross UBI":185740,"Net unrelated business taxable income":null,"Number of employees":639,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":39523245,"Contributions":{"value":6556301,"Other contributions":2862346,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":3693955,"Related organizations":0},"Program revenue":{"value":31300700,"Total revenue":{"value":31300700,"STUDENT TUITION AND FEES":20441767,"AUXILIARY ENTERPRISES":10858933},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":347195,"Investment income total":344203,"Net investment gain":2992,"Income from invest bond proceeds":0},"Other revenues":{"value":1319049,"Other total":1178092,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":140957,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":41638488,"Grant expense":{"value":13332014,"Grants to domestic orgs":0,"Grants to domestic individuals":13332014,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":12194749,"Current officers":438192,"Disqualified persons":0,"Other salaries and wages":9513049,"Pension plan contributions":387165,"Other employee benefits":1167819,"Payroll taxes":688524},"Other expenses":{"value":16111725,"Management services":3413028,"Legal":110281,"Accounting":89000,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":186395,"Office expenses":2269539,"Information technology":552048,"Royalties":0,"Occupancy":2911960,"Travel":889200,"Conferences and meetings":550529,"Interest":525120,"Payments to affiliates":0,"Depreciation and depletion":3042048,"Insurance":408093,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":984785,"INSURANCE CLAIMS":701886,"LEASES/EQUIPMENT RENTALS":119478,"STUDENT ACTIVITIES":86300,"ATHLETICS":77121},"All other expenses":179699},"Functional Expenses":{"value":null,"Program Service Expenses":39108631,"Management And General Expenses":1938395,"Fundraising Expenses":591462}},"Assets":{"value":79764344,"Non-interest bearing cash":1845307,"Savings and temp cash investments":0,"Pledges and grants receivable":899663,"Accounts receivable":5816910,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":124637,"Prepaid expenses deferred charges":340553,"Land, building, equipment":36598088,"Investments publicly traded":33940692,"Investments other":198494,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":17898265,"Sum of Total Liabilities":0,"Accounts payable, accrued":3127978,"Grants payable":0,"Deferred, revenue":66845,"Tax exempt bond liabilities":3169422,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":6449669,"Unsecured notes loans payable":0,"Other liabilities":5084351},"Fund balance":{"value":61866079,"Net assets without donor restriction":33246870,"Net assets with donor restriction":28619209,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9392423423252064,"percentile":0.8298995835112339},"Fundraising Efficiency":{"score":11.084906553590931,"percentile":0.4305561555956862},"Operating Margin":{"score":-0.05351896080395221,"percentile":0.2799606414032791},"Liabilities to Assets Ratio":{"score":0.22438929604937263,"percentile":0.23753672777447302},"Operating Reserve Ratio":{"score":1.915639780195669,"percentile":0.6047603813785818},"Officer Compensation Ratio":{"score":0.02713203707108673,"percentile":0.875021183884912},"Program Expense Growth":{"score":0.020357727384955976,"percentile":0.40662818626547875},"Revenue Growth":{"score":0.007511115777299434,"percentile":0.40335753087124854},"Asset Growth":{"score":0.0012405203281663215,"percentile":0.3252431362664912},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5871178471732782,"percentile":0.5675079288926468}},"source_xml":"202431369349306768_public.xml"},{"Organization":{"value":null,"Person":["PATRICIA K DOWDEN","ANGELA NOBLE-GRANGE","KATHARINE H WELLING","DANIEL D TESSONI PHD","ANTHONY JOHNSON","E PHILLIP SAUNDERS","STUART H ANGERT","PAUL E AVERY","DAVID BLYE","PAUL M CANTWELL JR","ROBERT CHUR","PAUL CIMINELLI","PAUL COMEAU","MARK DZWONCZYK","PETER P FORRENCE","ROBERT FOX","MARY JO HUNT","PAULINE JENNETT","KAREN REGEN-BAUM","FRED BELTZ","DWAYNE MAHONEY","ANGELO MAZZONE","JOHN A PAGANELLI","TOM ROSOL","KEN RAYMOND","DAVE MAMMANO","THOMAS ROGERS","DENNIS CURTIN","ELIZABETH THORNDIKE PHD","CATHY S DOVE","MARTIN HANIFIN","LAURA ROZELL","ALEXANDER BRYDEN","JANET WALDRON","F RAYMOND AGNEW","SHANNON OBORNE","NICHOLAS HUNT-BULL","STEVEN MCFARLAND","PETER BURNS","MICHAEL BECCARIA","TERRY LINDSAY","DANIEL KELTING"],"Title":["CHAIRMAN","CO-VICE CHAI","CO-VICE CHAI","TREASURER","SECRETARY","CHAIRMAN EME","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","ALUMNI COUNC","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","PRESIDENT","VP FINANCE A","CONTROLLER","CONTROLLER","VP FINANCE","VP INST ADVA","CHIEF MARKET","VP ACADEMIC","VP FOR CAPIT","VP ENROLLMEN","DIRECTOR LIB","VP STUDENT A","FACULTY DIRE"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,339123,137035,78264,14381,0,205843,185951,164151,127608,117236,122538,118999,116779],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,325623,130527,74528,13697,0,196041,177096,156333,121550,117236,116703,113332,111218],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,13500,6508,3736,684,0,9802,8855,7818,6058,0,5835,5667,5561]},"Basic":{"value":null,"mission":"Higher education: \"the real value of a psc education is in the emphasis on not just learning something, but in actually doing it.\" the paul smith's college community provides a dynamic educational environment which encourages students to be actively engaged in their own learning experience by fostering creative, ethical and intellectual growth.","year":2017,"name":"PAUL SMITHS COLLEGE OF ARTS AND SCIENCES","phone":5183276291,"website":"WWW.PAULSMITHS.EDU","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JANET WALDRON","year_formation":1946,"state_legal_domicile":"NY","total_volunteers":125,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"PO BOX 265, PAUL SMITHS, NY, 129700265, USA","city":"PAUL SMITHS","state":"NY","country":"USA","zip_code":129700265},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":25,"Number of independent voting members":25,"Number of employees total":902,"Total Gross UBI":339870,"Net unrelated business taxable income":null,"Number of employees":902,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":36052240,"Contributions":{"value":5939459,"Other contributions":3431595,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":2507864,"Related organizations":0},"Program revenue":{"value":28251303,"Total revenue":{"value":28251303,"STUDENT TUITION AND FEES":20404726,"AUXILIARY ENTERPRISES":7846577},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1033978,"Investment income total":1033978,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":827500,"Other total":586143,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":241357,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":37299427,"Grant expense":{"value":10175444,"Grants to domestic orgs":0,"Grants to domestic individuals":10175444,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":12914724,"Current officers":1051594,"Disqualified persons":0,"Other salaries and wages":9490836,"Pension plan contributions":375530,"Other employee benefits":1275487,"Payroll taxes":721277},"Other expenses":{"value":14209259,"Management services":314072,"Legal":16857,"Accounting":78622,"Lobbying services":0,"Investment management fees":31676,"Other services":0,"Advertising":807948,"Office expenses":369692,"Information technology":549501,"Royalties":0,"Occupancy":2988205,"Travel":711072,"Conferences and meetings":5623,"Interest":464924,"Payments to affiliates":0,"Depreciation and depletion":3156408,"Insurance":362054,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4350996,"STUDENT SERVICES":2458033,"SUPPLIES/SMALL EQUIPMENT":1291905,"STUDENT ACTIVITIES":325889,"MISCELLANEOUS":275169},"All other expenses":1609},"Functional Expenses":{"value":null,"Program Service Expenses":33797483,"Management And General Expenses":2390147,"Fundraising Expenses":1111797}},"Assets":{"value":80673529,"Non-interest bearing cash":401343,"Savings and temp cash investments":0,"Pledges and grants receivable":1001983,"Accounts receivable":1643505,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":127861,"Prepaid expenses deferred charges":589069,"Land, building, equipment":46136951,"Investments publicly traded":30181128,"Investments other":591689,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":19610715,"Sum of Total Liabilities":0,"Accounts payable, accrued":2208189,"Grants payable":0,"Deferred, revenue":172537,"Tax exempt bond liabilities":13595515,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":2219981,"Unsecured notes loans payable":0,"Other liabilities":1414493},"Fund balance":{"value":61062814,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":37724454,"Temporarily restricted net assets":5736356,"Permanently restricted net assets":17602004},"Ratings":{"Program Expense Ratio":{"score":0.9061126595858966,"percentile":0.7810080719873039},"Fundraising Efficiency":{"score":5.3422153504641585,"percentile":0.22015904423687857},"Operating Margin":{"score":-0.03459388376422658,"percentile":0.31068305059287554},"Liabilities to Assets Ratio":{"score":0.2430873576882945,"percentile":0.22787566388576166},"Operating Reserve Ratio":{"score":2.1628624214522114,"percentile":0.6361665789927325},"Officer Compensation Ratio":{"score":0.046325322906435,"percentile":0.775006874079081},"Program Expense Growth":{"score":0.005522944670015988,"percentile":0.3450481190675929},"Revenue Growth":{"score":0.010511250562184373,"percentile":0.4174096287891068},"Asset Growth":{"score":0.009090232128114112,"percentile":0.3578426988469023},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5511462999734954,"percentile":0.4607049100038937}},"source_xml":"201940619349300704_public.xml"},{"Organization":{"value":null,"Person":["PATRICIA K DOWDEN","ANGELA NOBLE-GRANGE","KATHARINE H WELLING","DANIEL D TESSONI PHD","ANTHONY JOHNSON","E PHILLIP SAUNDERS","MARK DZWONCZYK","STUART H ANGERT","PAUL E AVERY","DAVID BLYE","PAUL M CANTWELL JR","ROBERT CHUR","PAUL CIMINELLI","PAUL COMEAU","PETER P FORRENCE","ROBERT FOX","MARY JO HUNT","PAULINE JENNETT","KAREN REGEN-BAUM","FRED BELTZ","DWAYNE MAHONEY","ANGELO MAZZONE","JOHN A PAGANELLI","TOM ROSOL","KEN RAYMOND","THOMAS ROGERS","DENNIS CURTIN","ELIZABETH THORNDIKE PHD","SCOTT VAN LAER","JILL CHOATE BEIER","CATHY S DOVE","ALEXANDER BRYDEN","JANET WALDRON","F RAYMOND AGNEW","SHANNON OBORNE","NICHOLAS HUNT-BULL","DAVID PLACEY","MICHAEL BECCARIA","TERRY LINDSAY","DANIEL KELTING","JEFFREY WALTON"],"Title":["CHAIRMAN","CO-VICE CHAI","CO-VICE CHAI","TREASURER","SECRETARY","CHAIRMAN EME","TRUSTEE - CH","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","ALUMNI COUNC","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","ALUMNI BOARD","TRUSTEE","PRESIDENT","CONTROLLER","VP FINANCE","VP INST ADVA","CHIEF MARKET","VP ACADEMIC","VP ENROLLMEN","DIRECTOR LIB","VP STUDENT A","FACULTY DIRE","DIRECTOR INS"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,308543,89158,0,197341,176649,158906,145000,126794,120096,115622,114972],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,294793,84912,0,187944,168237,151339,138337,120756,114377,110116,109497],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,13750,4246,0,9397,8412,7567,6663,6038,5719,5506,5475]},"Basic":{"value":null,"mission":"Higher education: \"the real value of a psc education is in the emphasis on not just learning something, but in actually doing it.\" the paul smith's college community provides a dynamic educational environment which encourages students to be actively engaged in their own learning experience by fostering creative, ethical and intellectual growth.","year":2018,"name":"PAUL SMITHS COLLEGE OF ARTS AND SCIENCES","phone":5183276291,"website":"WWW.PAULSMITHS.EDU","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JANET WALDRON","year_formation":1946,"state_legal_domicile":"NY","total_volunteers":125,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"PO BOX 265, PAUL SMITHS, NY, 129700265, USA","city":"PAUL SMITHS","state":"NY","country":"USA","zip_code":129700265},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":30,"Number of independent voting members":30,"Number of employees total":878,"Total Gross UBI":348724,"Net unrelated business taxable income":null,"Number of employees":878,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":35507797,"Contributions":{"value":6099052,"Other contributions":2499252,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":3599800,"Related organizations":0},"Program revenue":{"value":27680591,"Total revenue":{"value":27680591,"STUDENT TUITION AND FEES":19803524,"AUXILIARY ENTERPRISES":7877067},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":245140,"Investment income total":490649,"Net investment gain":-245509,"Income from invest bond proceeds":0},"Other revenues":{"value":1483014,"Other total":1264726,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":218288,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":38708779,"Grant expense":{"value":10610598,"Grants to domestic orgs":0,"Grants to domestic individuals":10610598,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":13354188,"Current officers":881531,"Disqualified persons":0,"Other salaries and wages":10193724,"Pension plan contributions":351532,"Other employee benefits":1220056,"Payroll taxes":707345},"Other expenses":{"value":14743993,"Management services":3153587,"Legal":88547,"Accounting":70625,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":243814,"Office expenses":1692497,"Information technology":396358,"Royalties":0,"Occupancy":3402676,"Travel":747347,"Conferences and meetings":366106,"Interest":461302,"Payments to affiliates":0,"Depreciation and depletion":3060791,"Insurance":394433,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":480030,"LEASES/EQUIPMENT RENTALS":161783,"STUDENT ACTIVITIES":120107,"RECRUITMENT":104513,"MISCELLANEOUS":93627},"All other expenses":185880},"Functional Expenses":{"value":null,"Program Service Expenses":35739209,"Management And General Expenses":1681729,"Fundraising Expenses":1287841}},"Assets":{"value":78279798,"Non-interest bearing cash":244052,"Savings and temp cash investments":0,"Pledges and grants receivable":742324,"Accounts receivable":2132591,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":120441,"Prepaid expenses deferred charges":515773,"Land, building, equipment":44062590,"Investments publicly traded":29990820,"Investments other":471207,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":18674672,"Sum of Total Liabilities":0,"Accounts payable, accrued":2319798,"Grants payable":0,"Deferred, revenue":118529,"Tax exempt bond liabilities":12692572,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":1923679,"Unsecured notes loans payable":0,"Other liabilities":1620094},"Fund balance":{"value":59605126,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":36131079,"Temporarily restricted net assets":6792922,"Permanently restricted net assets":16681125},"Ratings":{"Program Expense Ratio":{"score":0.9232843278265119,"percentile":0.8070174731940741},"Fundraising Efficiency":{"score":4.7358734502162925,"percentile":0.19241222852984408},"Operating Margin":{"score":-0.09014870733884166,"percentile":0.23351904618174532},"Liabilities to Assets Ratio":{"score":0.23856310922008256,"percentile":0.23016577274582004},"Operating Reserve Ratio":{"score":2.022275050318689,"percentile":0.6189554750468801},"Officer Compensation Ratio":{"score":0.04012219036926998,"percentile":0.8067443628888616},"Program Expense Growth":{"score":0.012936030432706016,"percentile":0.3748797130422339},"Revenue Growth":{"score":6.493965962462112e-05,"percentile":0.3701979729837555},"Asset Growth":{"score":0.003376787830294776,"percentile":0.33413731588327666},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.542161150513869,"percentile":0.4345443139055548}},"source_xml":"202000509349300105_public.xml"},{"Organization":{"value":null,"Person":["E PHILLIP SAUNDERS","PATRICIA K DOWDEN","DANIEL TESSONI PHD","ANTHONY JOHNSON","STUART H ANGERT","PAUL E AVERY","PAUL M CANTWELL JR","ROBERT CHUR","PAUL CIMINELLI","PETER B FORRENCE","ROBERT FOX","MARY JO HUNT","PAULINE JENNETT","TODD E JONES","PIETER VC LITCHFIELD","DWAYNE MAHONEY","DAVID MAMMANO","ANGELA NOBLE-GRANGE","DAVID O'BRIEN","JOHN A PAGANELLI","FREDERICK G PIERCE II","THOMAS ROGERS","NORA SULLIVAN","ELIZABETH THORNDIKE PHD","KATHARINE H WELLING","FRANCINE WALKER","CATHY DOVE","F RAYMOND AGNEW","SHANNON OBORNE","SUSAN SWEENEY","LAURA ROZELL","STEVEN MCFARLAND","PETER BURNS","NICHOLAS HUNT-BULL","RICHARD NELSON","MATTHEW SCHUR","MARTIN HANIFIN","ERIC HOLMLUND"],"Title":["CHAIRMAN","VICE CHAIR","TREASURER","SECRETARY","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","CO VICE CHAI","PRESIDENT","VP INST ADVA","CHIEF MARKET","INT. VP FOR","INT VP/CONTR","VP FOR CAPIT","VP ENROLLMEN","VP ACADEMIC","VP ACADEMIC","VP STUDENT A","VP FINANCE A","DEAN"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,335368,179580,127836,119516,115162,107411,79472,73480,72605,62632,54835,132939],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,322118,170871,125700,113613,109643,102228,75688,69891,69026,59806,52205,126417],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,13250,8709,2136,5903,5519,5183,3784,3589,3579,2826,2630,6522]},"Basic":{"value":null,"mission":"Higher education: \"the real value of a psc education is in the emphasis on not just learning something, but in actually doing it.\" the paul smith's college community provides a dynamic educational environment which encourages students to be actively engaged in their own learning experience by fostering creative, ethical and intellectual growth.","year":2015,"name":"PAUL SMITHS COLLEGE OF ARTS AND SCIENCES","phone":5183276291,"website":"WWW.PAULSMITHS.EDU","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARTIN HANIFIN","year_formation":1946,"state_legal_domicile":"NY","total_volunteers":125,"tax_period_begin":"2015-07-01T00:00:00","tax_period_end":"2016-06-30T00:00:00","address":"PO BOX 265, PAUL SMITHS, NY, 129700265, USA","city":"PAUL SMITHS","state":"NY","country":"USA","zip_code":129700265},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":25,"Number of independent voting members":25,"Number of employees total":841,"Total Gross UBI":255707,"Net unrelated business taxable income":-19616,"Number of employees":841,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":35458118,"Contributions":{"value":4431107,"Other contributions":2692600,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":1738507,"Related organizations":0},"Program revenue":{"value":30005132,"Total revenue":{"value":30005132,"STUDENT TUITION AND FEES":21543442,"AUXILIARY ENTERPRISES":8461690},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":260841,"Investment income total":361154,"Net investment gain":-100313,"Income from invest bond proceeds":0},"Other revenues":{"value":761038,"Other total":461769,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":299269,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":37059986,"Grant expense":{"value":10685488,"Grants to domestic orgs":0,"Grants to domestic individuals":10685488,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":12314158,"Current officers":1229965,"Disqualified persons":0,"Other salaries and wages":8782725,"Pension plan contributions":389085,"Other employee benefits":1231866,"Payroll taxes":680517},"Other expenses":{"value":14060340,"Management services":47508,"Legal":145130,"Accounting":66200,"Lobbying services":0,"Investment management fees":33217,"Other services":0,"Advertising":578644,"Office expenses":462820,"Information technology":470839,"Royalties":0,"Occupancy":3366655,"Travel":706880,"Conferences and meetings":12989,"Interest":500899,"Payments to affiliates":0,"Depreciation and depletion":3087813,"Insurance":468081,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4153560,"STUDENT SERVICES":2525148,"SUPPLIES/SMALL EQUIPMENT":1037752,"MISCELLANEOUS":308706,"STUDENT ACTIVITIES":281954},"All other expenses":-40895},"Functional Expenses":{"value":null,"Program Service Expenses":33434673,"Management And General Expenses":2365957,"Fundraising Expenses":1259356}},"Assets":{"value":75961809,"Non-interest bearing cash":692426,"Savings and temp cash investments":0,"Pledges and grants receivable":1141145,"Accounts receivable":1411082,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":151980,"Prepaid expenses deferred charges":616262,"Land, building, equipment":46498869,"Investments publicly traded":24630087,"Investments other":819958,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":20783598,"Sum of Total Liabilities":0,"Accounts payable, accrued":1842246,"Grants payable":0,"Deferred, revenue":232151,"Tax exempt bond liabilities":15678343,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":1319366,"Unsecured notes loans payable":0,"Other liabilities":1711492},"Fund balance":{"value":55178211,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":37152884,"Temporarily restricted net assets":2839428,"Permanently restricted net assets":15185899},"Ratings":{"Program Expense Ratio":{"score":0.9021771621824142,"percentile":0.7747555041769715},"Fundraising Efficiency":{"score":3.5185499572797525,"percentile":0.13719989592903972},"Operating Margin":{"score":-0.045176340154319525,"percentile":0.2928108808422153},"Liabilities to Assets Ratio":{"score":0.2736058852942799,"percentile":0.21331401284427423},"Operating Reserve Ratio":{"score":2.049698804527341,"percentile":0.622487424364812},"Officer Compensation Ratio":{"score":0.03941814764851773,"percentile":0.8104570981765009},"Program Expense Growth":{"score":0.002470429048874098,"percentile":0.33346843747348975},"Revenue Growth":{"score":0.011817814069463516,"percentile":0.423785594639866},"Asset Growth":{"score":-0.016391611749626323,"percentile":0.25802232628608},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5333279791295392,"percentile":0.40965782021097186}},"source_xml":"201730399349300018_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["MARK DZWONCZYK","KATHARINE H WELLING","KAREN REGEN-BAUM","WILLIARD LIPE","LISA BARON","FRED BELTZ","DAVID BLYE","JAMES CANTWELL","PAUL CIMINELLI","JAMES DAWSON","PAULINE JENNETT","DAN PALLADINO","MATTHEW PURCELL","KENNEITH RAYMOND","ELIZABETH THORNDIKE PHD","ROBERT MACKENZIE","ROBERT KAFIN","DR DANIEL KELTING","NICHOLAS HUNT-BULL","NICOLE FEML","CHRISTINE BRENNAN","KATHY BONAVIST","ZOE SMITH","JEFFREY WALTON","CHRISTINE PLUNKETT"],"Title":["CHAIRMAN","CO-VICE CHAI","SECRETARY","TREASURER","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","ALUMNI BOARD","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","PRESIDENT/CE","PROVOST","CHIEF OF STA","ED OF STUDEN","VP ENROLLMEN","ED OF AWI","DIRECTOR INS","CFO"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,226714,98659,80534,76689,7025,125671,127327,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,201798,94281,77159,66673,6690,105566,112791,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,24916,4378,3375,10016,335,20105,14536,0]},"Basic":{"value":null,"mission":"Higher education: \"the real value of a psc education is in the emphasis on not just learning something, but in actually doing it.\" the paul smith's college community provides a dynamic educational environment which encourages students to be actively engaged in their own learning experience by fostering creative, ethical and intellectual growth.","year":2023,"name":"PAUL SMITHS COLLEGE OF ARTS & SCIENCES","phone":5183276291,"website":"WWW.PAULSMITHS.EDU","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CHRISTINE PLUNKETT","year_formation":1946,"state_legal_domicile":"NY","total_volunteers":125,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"PO BOX 265, PAUL SMITHS, NY, 129700265, USA","city":"PAUL SMITHS","state":"NY","country":"USA","zip_code":129700265},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":17,"Number of independent voting members":17,"Number of employees total":617,"Total Gross UBI":461301,"Net unrelated business taxable income":null,"Number of employees":617,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":34433173,"Contributions":{"value":5887364,"Other contributions":1429548,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":4457816,"Related organizations":0},"Program revenue":{"value":26885042,"Total revenue":{"value":26885042,"STUDENT TUITION AND FEES":18408383,"AUXILIARY ENTERPRISES":8476659},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":250722,"Investment income total":250722,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1410045,"Other total":1313658,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":96387,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":41879727,"Grant expense":{"value":12171804,"Grants to domestic orgs":0,"Grants to domestic individuals":12171804,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":12430590,"Current officers":446602,"Disqualified persons":0,"Other salaries and wages":9923850,"Pension plan contributions":352529,"Other employee benefits":1066036,"Payroll taxes":641573},"Other expenses":{"value":17277333,"Management services":4648474,"Legal":235931,"Accounting":84765,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":225257,"Office expenses":1246134,"Information technology":653432,"Royalties":0,"Occupancy":3949435,"Travel":1088052,"Conferences and meetings":578252,"Interest":476030,"Payments to affiliates":0,"Depreciation and depletion":2951293,"Insurance":543157,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":497523,"MISCELLANEOUS":229519,"SUPPLIES/SMALL EQUIPMENT":109657,"STUDENT ACTIVITIES":84264,"LEASES/EQUIPMENT RENTALS":74083},"All other expenses":99598},"Functional Expenses":{"value":null,"Program Service Expenses":39760150,"Management And General Expenses":1613193,"Fundraising Expenses":506384}},"Assets":{"value":75467048,"Non-interest bearing cash":176052,"Savings and temp cash investments":0,"Pledges and grants receivable":634225,"Accounts receivable":3533631,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":87698,"Prepaid expenses deferred charges":400844,"Land, building, equipment":34315994,"Investments publicly traded":36168805,"Investments other":149799,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":17426946,"Sum of Total Liabilities":0,"Accounts payable, accrued":3389284,"Grants payable":0,"Deferred, revenue":89389,"Tax exempt bond liabilities":2600263,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":6193776,"Unsecured notes loans payable":0,"Other liabilities":5154234},"Fund balance":{"value":58040102,"Net assets without donor restriction":25897558,"Net assets with donor restriction":32142544,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9493889489776283,"percentile":0.8444072083974447},"Fundraising Efficiency":{"score":11.626283610856584,"percentile":0.44510304849188315},"Operating Margin":{"score":-0.2162610457072893,"percentile":0.1435687967360408},"Liabilities to Assets Ratio":{"score":0.23092126248266662,"percentile":0.2340816950246873},"Operating Reserve Ratio":{"score":1.8019947455722432,"percentile":0.5884667718484421},"Officer Compensation Ratio":{"score":0.01773218340224615,"percentile":0.9238869730462842},"Program Expense Growth":{"score":0.02089996887816881,"percentile":0.40903178317756367},"Revenue Growth":{"score":0.002113037601267543,"percentile":0.37924762259119993},"Asset Growth":{"score":-0.001244996553164075,"percentile":0.3138526202700608},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5709385645574202,"percentile":0.5196857920683275}},"source_xml":"202521169349300402_public.xml"},"sector":"Education","donation_categories":[],"zakat_policy":null},"error":null}