Board Of Trustees Of Essex County College in Newark, New Jersey (NJ)

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Board Of Trustees Of Essex County College
Employer Identification Number (EIN)221821292
Name of OrganizationBoard Of Trustees Of Essex County College
Address303 University Ave, Newark, NJ 07102-1719
ActivitiesSick, accident, death, or similar benefits
SubsectionEducational Organization
Ruling Date08/1968
DeductibilityContributions are deductible
FoundationSchool
OrganizationCorporation
Tax Period06/2012
Assets$50,000,000 to greater
Income$50,000,000 to greater
Filing Requirement990 (all other) or 990EZ return
Asset Amount$152,093,712
Amount of Income$125,511,181
Form 990 Revenue Amount$120,930,483
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Community or Junior Colleges


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Amount of income in 2012: $125,511,181
This organization: 

 $125,511,181
Other organizations performing similar types of work: 

 $27,394,082

Assets in 2012: $152,093,712
This organization: 

 $152,093,712
Other organizations performing similar types of work: 

 $35,592,528

Expenses in 2012: $117,470,028
This organization: 

 $117,470,028
Other organizations performing similar types of work: 

 $20,126,182

Income to expenses ratio in 2012: 1.1
This organization: 

 1.1
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 58.9%
This organization: 

 58.9%
Other organizations performing similar types of work: 

 80.3%

Number of employees in 2012: 2,262
Board Of Trustees Of Essex County College: 

 2,262
Other organizations performing similar types of work: 

 425

Employees paid over $100,000 in 2012: 2.9%
This organization: 

 2.9%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2012: 63.7%
This organization: 

 63.7%
Other organizations performing similar types of work: 

 10.1%

Financial snapshot ($)

Revenue for 2012

Functional expenses for 2012

Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2012)
Total revenue$120,930,483
Contributions, Gifts, Grants and Other Similar Amounts$76,995,538
Program Service Revenue$41,511,533
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$64,307
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$148,463
Gross rents (Real / Personal)$399,035 / $0
Less: rental expenses (Real / Personal)$250,572 / $0
Rental income or (loss) (Real / Personal)$148,463 / $0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$16,539
Gross income from fundraising events$48,069
Less: direct expenses$31,530
Net income from gaming activities$0
Net income from sales of inventory$1,511,364
Gross sales of inventory, less returns and allowances$5,809,960
Less: cost of goods sold$4,298,596
Miscellaneous Revenue$682,739
Statement of Functional Expenses (for 2012)
Total functional expenses$117,470,028
Compensation of current officers, directors, trustees, and key employees$518,441
Other salaries and wages$43,983,818
Payroll taxes$3,281,674
Professional fundraising services$0
Other$69,686,095
Balance Sheet (for 2012)
Total assets$152,093,712
Total liabilities$17,199,309
Tax-exempt bond liabilities$4,148,462
Secured mortgages and notes payable to unrelated third parties$530,000
Unsecured notes and loans payable to unrelated third parties$0
Other$12,520,847
Total net assets or fund balances$134,894,403
Retained earnings, endowment, accumulated income, or other funds$7,041,339
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii)
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$71,598,519$75,594,433$80,435,434$76,696,875$85,510,430$91,812,067$96,223,038$90,117,658
Contributions, gifts, grants, and similar amounts received$52,378,685$55,603,083$57,963,052$51,168,092$58,240,707$61,533,620$64,487,579$57,812,418
Contributions to donor advised funds$0$0
Direct public support$297,823$543,139$1,152,757$340,664$789,213$233,683$535,725$435,305
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$52,080,862$55,059,944$56,810,295$50,827,428$57,451,494$61,299,937$63,951,854$57,377,113
Program service revenue including government fees and contracts$17,438,236$18,565,907$21,179,930$24,057,371$25,498,651$28,126,499$29,312,072$29,183,717
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$752,948$348,221$244,945$183,104$408,234$730,298$860,426$604,174
Dividends and interest from securities$15,201$15,865$23,178$25,267$29,512$34,590$50,809$21,486
Net rental income or (loss)$43,834$52,576$17,168$-6,336$-146$-74,465$-38,547$36,078
Gross rents$237,118$260,643$293,231$260,343$233,368$174,636$171,375$301,197
Less: rental expenses$193,284$208,067$276,063$266,679$233,514$249,101$209,922$265,119
Other investment income$-125,035$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$0$0$793,775
Gross amount from sales of assets other than inventory$0$0$0$0$0$0$0$935,000
Less: cost or other basis and sales expenses$0$0$0$0$0$0$0$141,225
Net income or (loss) from special events and activities$303,240$40,731$16,425$9,730$126,861$31,332$51,903$30,826
Gross revenue$332,072$72,446$40,491$13,300$230,612$66,068$59,867$70,760
Less: direct expenses other than fundraising expenses$28,832$31,715$24,066$3,570$103,751$34,736$7,964$39,934
Gross profit or (loss) from sales of inventory$473,000$583,322$512,749$713,761$624,234$672,651$768,539$893,100
Gross sales of inventory, less returns and allowances$2,247,527$2,754,891$2,940,464$3,214,152$3,329,679$3,630,582$3,711,064$3,651,759
Less: cost of goods sold$1,774,527$2,171,569$2,427,715$2,500,391$2,705,445$2,957,931$2,942,525$2,758,659
Other revenue$318,410$384,728$477,987$545,886$582,377$757,542$730,257$742,084
Total expenses$62,209,000$70,056,531$75,813,104$78,279,413$81,595,085$87,338,173$87,129,141$89,124,116
Program services$30,643,173$36,112,462$38,787,418$0$38,596,477$40,989,294$48,758,797$52,534,930
Management and general$31,565,827$33,944,069$37,025,686$0$42,998,608$46,348,879$38,140,734$36,263,843
Fundraising$0$0$0$0$0$0$229,610$325,343
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$130,959,430$95,860,382$100,408,017$98,804,806$102,751,220$107,265,028$116,397,736$117,123,629
Excess or (deficit) for the year$9,389,519$5,537,902$4,622,330$-1,582,538$3,915,345$4,473,894$9,093,897$993,542
Net assets or fund balances at beginning of year$121,569,911$130,959,430$95,860,382$100,408,017$98,804,806$102,751,220$107,265,028$116,397,736
Other changes in net assets or fund balances$0$-40,636,950$-74,695$-20,673$31,069$39,914$38,811$-267,649
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$89,124,116$52,534,930$36,263,843$325,343
Grants paid from donor advised funds$0
Other grants and allocations$96,096
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$534,808$267,403$267,405$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$40,693,708$20,624,889$19,816,070$252,749
Pension plan contributions not included above$1,507,592$768,872$738,720$0
Employee benefits not included above$7,493,524$3,726,806$3,727,573$39,145
Payroll taxes$3,200,028$1,622,153$1,558,539$19,336
Professional fundraising fees$0$0$0$0
Accounting fees$106,080$0$106,080$0
Legal fees$275,504$0$275,504$0
Supplies$741,481$355,314$384,924$1,243
Telephone$192,163$92,238$99,925$0
Postage and shipping$190,632$95,833$92,075$2,724
Occupancy$3,030,275$1,378,659$1,651,616$0
Equipment rental and maintenance$1,207,831$579,759$628,072$0
Printing and publications$490,705$248,007$238,281$4,417
Travel$353,051$169,464$183,587$0
Conferences, conventions, and meetings$207,094$99,055$107,310$729
Interest$339,093$0$339,093$0
Depreciation, depletion, etc.$3,570,295$3,570,295$0$0
Other expenses not covered above$24,894,156$18,840,087$6,049,069$5,000
Balance Sheets
20002001200220032004200520062007
Total assets$143,543,937$108,496,537$115,333,866$115,416,341$120,022,484$124,979,567$133,070,025$139,470,841
Cash - non-interest-bearing$398,067$191,428$221,971$227,825$189,410$146,968$155,943$117,994
Savings and temporary cash investments$15,041,902$18,469,107$21,637,067$20,926,162$21,253,058$19,984,676$16,638,721$19,177,536
Accounts receivable less allowance for doubtful accounts$19,202,593$20,312,049$23,903,220$21,892,856$22,557,039$27,991,319$39,383,344$21,025,768
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$1,718,934$1,490,435$800,883$1,233,146$2,503,474$3,233,542$1,391,296$1,416,149
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$8,000$8,502$3,719$2,708$1,461$2,439$1,910$1,033
Inventories for sale or use$485,047$480,563$588,100$579,753$625,768$822,992$830,558$877,305
Prepaid expenses and deferred charges$455,815$445,286$390,846$416,280$311,984$368,533$221,663$301,895
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$106,222,675$67,088,050$67,787,998$70,137,611$72,580,290$72,429,098$74,446,590$96,553,161
Other assets, including program-related investments$10,904$11,117$62$0$0$0$0$0
Total liabilities$12,584,507$12,636,155$14,925,849$16,611,535$17,271,264$17,714,539$16,672,289$22,347,212
Accounts payable and accrued expenses$5,890,906$5,150,450$7,499,990$8,983,415$9,780,918$7,813,861$9,276,175$14,502,635
Grants payable$658,601$803,663$754,204$553,718$254,611$1,105,936$443,815$412,213
Deferred revenue$0$339,226$510,254$1,106,074$1,467,691$1,854,560$503,290$1,219,553
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$6,035,000$5,905,000$5,770,000$5,625,000$5,475,000$5,315,000$5,004,452$4,956,642
Mortgages and other notes payable$0$437,816$391,401$343,328$293,044$1,625,182$1,444,557$1,256,169
Other liabilities$0$0$0$0$0$0$0$0
Total liabilities and net assets/fund balances$143,543,937$108,496,537$115,333,866$115,416,341$120,022,484$124,979,567$133,070,025$139,470,841
Total net assets or fund balances$130,959,430$95,860,382$100,408,017$98,804,806$102,751,220$107,265,028$116,397,736$117,123,629
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$71,598,519$75,594,433$80,435,434$76,696,875$85,510,430$91,812,067$96,223,038$90,117,658
Total revenue, gains, and other support per audited financial statements$73,908,272$78,263,125$83,420,768$79,626,756$88,855,372$95,270,202$99,600,334$93,120,669
Other expenses$2,309,753$2,668,692$2,985,334$2,929,881$3,344,942$3,458,135$3,377,296$3,003,011
Net unrealized gains on investments$0$-68,962$-74,695$9,327$69,058$39,914$38,811$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$2,309,753$2,737,654$3,060,029$2,920,554$3,275,884$3,418,221$3,338,485$3,003,011
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$62,209,000$70,061,531$75,813,104$78,279,413$81,595,085$87,338,173$87,129,141$89,124,116
Total expenses and losses per audited financial statements$64,518,753$72,799,185$78,873,133$81,199,967$84,870,969$90,756,394$90,467,626$92,394,776
Other revenue$2,309,753$2,737,654$3,060,029$2,920,554$3,275,884$3,418,221$3,338,485$3,270,660
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$2,309,753$2,737,654$3,060,029$2,920,554$3,275,884$3,418,221$3,338,485$3,270,660
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
35$224,116$24,336$15,000
35$310,691$30,622$46,562
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings10
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20061,277
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$32,305,240
Program service revenue
Program service revenue 1000000$000$0$29,183,717
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$604,174
Dividends and interest from securities000000$000$0$21,486
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$36,078
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$793,775
Net income or (loss) from special events000000$000$0$30,826
Gross profit or (loss) from sales of inventory000000$000$0$893,100
Other revenue000000$000$0$742,084
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$204,765$28,051$635
$191,429$25,659$2,500
$206,073$12,998$188
$167,449$17,046$674
$162,475$7,099$3,172
Total number of other employees paid over $50,000252
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isFederal, state, or local government or governmental Unit
Support Schedule
19992000200120022003200420052006
Total$0$0$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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18Associated Talmud Torahs Of Chicago2828 W Pratt Blvd, Chicago, IL 60645-4314IL1942-04$0
19Ida Crown Jewish Academy Inc2828 W Pratt Blvd, Chicago, IL 60645-4314IL1958-10$0
20Peacewords Foundation Inc19 Centre St, Danvers, MA 01923-1406MA2006-10$0
Number of organizations performing similar types of work
California2
Connecticut1
Florida2
Georgia1
Illinois4
Kentucky1
Massachusetts3
Michigan2
Minnesota3
Missouri2
North Carolina3
New Jersey1
New York3
Ohio1
Oklahoma1
Pennsylvania1
South Carolina2
Tennessee2
Texas2
Washington2
Total39

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