efile Public Visual Render
ObjectId: 201801299349300645 - Submission: 2018-05-09
TIN: 15-0532082
Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
Attach to Form 990.
Information about Schedule J (Form 990) and its instructions is at
www.irs.gov/form990
.
OMB No. 1545-0047
20
16
Open to Public Inspection
Name of the organization
Cornell University
Employer identification number
15-0532082
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
First-class or charter travel
Housing allowance or residence for personal use
Travel for companions
Payments for business use of personal residence
Tax idemnification and gross-up payments
Health or social club dues or initiation fees
Discretionary spending account
Personal services (e.g., maid, chauffeur, chef)
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain
.........
1b
Yes
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a?
..
2
Yes
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
Compensation committee
Written employment contract
Independent compensation consultant
Compensation survey or study
Form 990 of other organizations
Approval by the board or compensation committee
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment?
.............
4a
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan?
.........
4b
Yes
c
Participate in, or receive payment from, an equity-based compensation arrangement?
.........
4c
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization?
....................
5a
No
b
Any related organization?
.......................
5b
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization?
..................
6a
No
b
Any related organization?
......................
6b
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III
............
7
Yes
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III
..........................
8
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)?
.........................
9
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2016
Page 2
Schedule J (Form 990) 2016
Page
2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees.
Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note.
The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A)
Name and Title
(B)
Breakdown of W-2 and/or 1099-MISC compensation
(C)
Retirement and other deferred compensation
(D)
Nontaxable
benefits
(E)
Total of columns
(B)(i)-(D)
(F)
Compensation in column (B) reported as deferred on prior Form 990
(i)
Base
compensation
(ii)
Bonus & incentive
compensation
(iii)
Other
reportable compensation
1
Robert A Buhrman
Prof. of Engineering
(i)
(ii)
405,932
-------------
0
0
-------------
0
0
-------------
0
44,500
-------------
0
18,958
-------------
0
469,390
-------------
0
0
-------------
0
2
Augustine MK Choi
Provost Medl Affrs & Dean
(i)
(ii)
563,426
-------------
0
154,500
-------------
0
941,198
-------------
0
0
-------------
0
7,230
-------------
0
1,666,354
-------------
0
0
-------------
0
3
Pak Chung
Assoc Prof-Clinical Obs & Gyn
(i)
(ii)
74,456
-------------
0
0
-------------
0
3,664,449
-------------
0
0
-------------
0
10,506
-------------
0
3,749,411
-------------
0
0
-------------
0
4
Stephen Cohen
Exec Vice Prov for Adm & Fin
(i)
(ii)
1,045,111
-------------
0
90,604
-------------
0
906
-------------
0
36,000
-------------
0
5,486
-------------
0
1,178,107
-------------
0
0
-------------
0
5
Joanne M Destefano
Executive Vice President & CFO
(i)
(ii)
626,590
-------------
0
0
-------------
0
42,225
-------------
0
57,255
-------------
0
11,575
-------------
0
737,645
-------------
0
0
-------------
0
6
Albert J Edwards
Former Chief Investment Off.
(i)
(ii)
148,081
-------------
0
300,120
-------------
0
0
-------------
0
26,500
-------------
0
6,734
-------------
0
481,435
-------------
0
0
-------------
0
7
Elizabeth Garrett
FORMER PRESIDENT
(i)
(ii)
152,373
-------------
0
0
-------------
0
153,867
-------------
0
22,963
-------------
0
1,911
-------------
0
331,114
-------------
0
0
-------------
0
8
Laurie H Glimcher
FORMER DEAN OF MED SCHOOL
(i)
(ii)
521,672
-------------
0
0
-------------
0
524,890
-------------
0
0
-------------
0
3,702
-------------
0
1,050,264
-------------
0
0
-------------
0
9
Antonio Gotto MD
Former Provost & Dean of Weill
(i)
(ii)
0
-------------
0
0
-------------
0
3,076,207
-------------
0
0
-------------
0
0
-------------
0
3,076,207
-------------
0
0
-------------
0
10
Hey-Joo Kang MD
Assoc Prof-Clinical Obs & Gyn
(i)
(ii)
63,849
-------------
0
0
-------------
0
4,334,278
-------------
0
0
-------------
0
10,267
-------------
0
4,408,394
-------------
0
0
-------------
0
11
Harry Katz
Former officer/Current Prof.
(i)
(ii)
350,003
-------------
0
0
-------------
0
53,782
-------------
0
39,255
-------------
0
21,503
-------------
0
464,543
-------------
0
0
-------------
0
12
Daniel M Knowles MD
Chief Medical Officer
(i)
(ii)
418,485
-------------
0
467,217
-------------
0
996,326
-------------
0
18,000
-------------
0
7,956
-------------
0
1,907,984
-------------
0
0
-------------
0
13
Michael I Kotlikoff
PROVOST
(i)
(ii)
640,627
-------------
0
100,000
-------------
0
23,053
-------------
0
99,144
-------------
0
17,252
-------------
0
880,076
-------------
0
0
-------------
0
14
Bruce Lewenstein
Trustee/Professor
(i)
(ii)
122,579
-------------
0
0
-------------
0
13,826
-------------
0
18,945
-------------
0
23,023
-------------
0
178,373
-------------
0
0
-------------
0
15
James J Mingle
Univ. Counsel & Secretary
(i)
(ii)
507,839
-------------
0
0
-------------
0
47,312
-------------
0
44,500
-------------
0
12,818
-------------
0
612,469
-------------
0
0
-------------
0
16
Kenneth M Miranda
Chief Investment Officer
(i)
(ii)
374,350
-------------
0
75,000
-------------
0
50,747
-------------
0
44,500
-------------
0
650
-------------
0
545,247
-------------
0
0
-------------
0
17
Hunter R Rawlings III
INTERIM PRESIDENT (THRU 3/17)
(i)
(ii)
704,776
-------------
0
0
-------------
0
403,831
-------------
0
38,500
-------------
0
10,939
-------------
0
1,158,046
-------------
0
0
-------------
0
18
Zev Rosenwaks MD
Executive Director
(i)
(ii)
303,873
-------------
0
0
-------------
0
6,884,155
-------------
0
0
-------------
0
5,512
-------------
0
7,193,540
-------------
0
0
-------------
0
19
Theodore Schwartz MD
Prof. of Neurological Surgery
(i)
(ii)
215,576
-------------
0
0
-------------
0
3,559,246
-------------
0
18,000
-------------
0
7,722
-------------
0
3,800,544
-------------
0
0
-------------
0
20
David J Skorton
Former officer/Professor
(i)
(ii)
0
-------------
0
444,284
-------------
0
0
-------------
0
0
-------------
0
0
-------------
0
444,284
-------------
0
0
-------------
0
21
Steven Spandorfer MD
Assoc Prof of Obs & Gyn
(i)
(ii)
72,737
-------------
0
0
-------------
0
3,730,106
-------------
0
18,000
-------------
0
7,722
-------------
0
3,828,565
-------------
0
0
-------------
0
22
Mariana F Wolfner
Trustee/Prof. Molecular Bio.
(i)
(ii)
173,156
-------------
0
0
-------------
0
0
-------------
0
17,828
-------------
0
17,252
-------------
0
208,236
-------------
0
0
-------------
0
Schedule J (Form 990) 2016
Page 3
Schedule J (Form 990) 2016
Page
3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference
Explanation
SCHEDULE J, PART I, LINE 1A AND 2
THE POSITIONS OF PRESIDENT OF THE CORNELL UNIVERSITY AND THE DEAN OF MEDICINE AT WEILL MEDICAL COLLEGE RECEIVE THE BENEFITS STATED IN SCHEDULE J, PART I, LINE 1A. AS A CONDITION OF EMPLOYMENT AND FOR THE CONVENIENCE OF THE UNIVERSITY, BOTH THE PRESIDENT OF THE UNIVERSITY AND THE INDIVIDUAL SERVING AS DEAN AND PROVOST OF MEDICINE ARE REQUIRED TO LIVE IN UNIVERSITY-PROVIDED HOUSING. DURING HIS SERVICE AS INTERIM PRESIDENT, HUNTER R. RAWLINGS WAS PROVIDED WITH HOUSING THROUGH THE DATE OF HIS RETIREMENT IN APRIL 2017. HIS SUCCESSOR, CURRENT PRESIDENT MARTHA POLLACK, HAS BEEN PROVIDED WITH HOUSING SINCE APRIL 2017. FORMER DEAN AND PROVOST OF MEDICINE, LAURIE GLIMCHER, WAS PROVIDED WITH HOUSING UNTIL HER DEPARTURE IN MAY 2016. HER SUCCESSOR, CURRENT DEAN AND PROVOST OF MEDICINE AUGUSTINE MK CHOI, HAS BEEN PROVIDED WITH HOUSING SINCE JANUARY 2016. TAXABLE HOUSING BENEFITS ARE SHOWN IN SCHEDULE J FOR AUGUSTINE MK CHOI FOR AMOUNTS RECEIVED IN HIS FORMER ROLE OF CHAIR OF MEDICINE AND FOR ZEV ROSENWAKS. TAXABLE HOUSING WAS PROVIDED TO AUGUSTINE MK CHOI FROM JANUARY THRU MAY 2016 AND NONTAXABLE HOUSING WAS PROVIDED STARTING IN JUNE 2016. WHERE BENEFITS ARE TAXABLE, SUCH AMOUNTS ARE INCLUDED AS TAXABLE WAGES ON THE EMPLOYEES RESPECTIVE FORMS W-2. NO COMPENSATION WAS DISCLOSED FOR MARTHA POLLACK IN PART VII OR IN SCHEDULE J, BECAUSE THIS FORM 990 DISCLOSES CALENDAR 2016 COMPENSATION AND MARTHA POLLACK BEGAN SERVING IN HER ROLE AS PRESIDENT AFTER THE END OF 2016 IN THE SPRING OF 2017. PAYMENT OR REIMBURSEMENT OF THE EXPENSES DESCRIBED IN LINE 1A ARE COVERED BY THE UNIVERSITY'S TRAVEL POLICIES OR SPECIFIC EMPLOYMENT CONTRACTS AND INCLUDES THE UNIVERSITY'S IMPLEMENTATION OF AN ACCOUNTABLE PLAN. THERE IS OCCASIONALLY UNIT DISCRETION.
SCHEDULE J, PART I, LINE 4B
HUNTER R. RAWLINGS HAS SERVED THE UNIVERSITY DURING TWO SEPARATE TERMS. DURING HIS FIRST TERM OF EMPLOYMENT, HE PARTICIPATED IN A BOARD-AUTHORIZED IRC SECTION 457(F) DEFERRED COMPENSATION PLAN. DURING 2016, FOLLOWING HIS FIRST RETIREMENT FROM THE UNIVERSITY, HUNTER R. RAWLINGS RECEIVED A TOTAL OF $377,410.96 IN IRC SECTION 457(F) PAYMENTS AND THAT AMOUNT IS REPORTED IN SCHEDULE J. WHEN HUNTER R. RAWLINGS WAS CALLED BACK INTO UNIVERSITY SERVICE, AS INTERIM PRESIDENT FOLLOWING THE DEATH OF FORMER PRESIDENT ELIZABETH GARRETT, ALL 457(F) PAYMENTS TO HUNTER R. RAWLINGS WERE SUSPENDED AND HE RECEIVED REGULAR SALARY. FOLLOWING HIS SECOND RETIREMENT FROM THE UNIVERSITY, PAYMENTS UNDER THE IRC SECTION 457(F) PLAN RESUMED IN JULY, 2017. THE CURRENT PRESIDENT DOES NOT CURRENTLY PARTICIPATE IN A 457(F) PLAN.
SCHEDULE J, PART I, LINE 7
BONUS PAYMENTS ARE PROVIDED TO INDIVIDUALS IN RECOGNITION OF ACCOMPLISHMENTS OF SPECIFIC GOALS OR OVERALL PERFORMANCE. ADDITIONAL INFORMATION ON BOARD OF TRUSTEES THE CORNELL BOARD INCLUDES FACULTY, STAFF AND STUDENTS. FACULTY MEMBERS ELECT TWO (2) MEMBERS; THE STUDENT BODY ELECTS TWO (2) MEMBERS; THE 'EMPLOYEE ASSEMBLIES' ELECT ONE (1) MEMBER.
SCHEDULE J, PART II, COLUMN B(II)
BONUS AND INCENTIVE PAY IS ANY PAYMENT RECEIVED RELATED TO THE SCHEDULE J, PART I, LINE 7 DISCLOSURE. THE FOLLOWING INDIVIDUALS RECEIVED BONUS AND INCENTIVE PAY: AUGUSTINE MK CHOI, DANIEL KNOWLES, STEPHEN COHEN, DAVID J. SKORTON, FORMER CHIEF INVESTMENT OFFICER ALBERT J. EDWARDS, AND MICHAEL I. KOTLIKOFF.
SCHEDULE J, PART II, COLUMN B(III)
OTHER REPORTABLE COMPENSATION REPORTED ON SCHEDULE J IS MADE UP OF ONE, OR A VARIETY OF THE FOLLOWING ITEMS: SUPPLEMENTAL WAGES, WHICH INCLUDES WAGES EARNED FOR CLINICAL SERVICES AT THE HOSPITAL, AND OTHER TAXABLE BENEFITS OR REIMBURSEMENTS RECEIVED, SUCH AS HOUSING ALLOWANCE. THE FOLLOWING INDIVIDUALS RECEIVED SUPPLEMENTAL WAGES FOR CLINICAL SERVICES: AUGUSTINE MK CHOI, DANIEL KNOWLES, MD, MICHAEL STEWART, MD, ZEV ROSENWAKS, MD, HEY-JOO KANG, MD, STEVEN SPANDORFER, MD, THEODORE SCHWARTZ, MD, AND PAK CHUNG, MD. AUGUSTINE MK CHOI, MD & ZEV ROSENWAKS, MD, BOTH RECEIVED TAXABLE HOUSING ALLOWANCES.
SCHEDULE J, PART II, COLUMNS C AND D
CORNELL UNIVERSITY PROVIDES A WIDE VARIETY OF BENEFITS TO ITS EMPLOYEES. BENEFITS ARE TREATED AS A NON-TAXABLE BENEFIT, A PRE-TAX EMPLOYEE DEDUCTION, A POST-TAX EMPLOYEE DEDUCTION, OR OTHERWISE RECORDED AS TAXABLE INCOME. CORNELL CONTRIBUTES ON BEHALF OF THE EMPLOYEE TAX-FREE FOR A PORTION OF THEIR HEALTH, DENTAL, AND LIFE INSURANCE. EMPLOYEES CONTRIBUTE TO THOSE BENEFITS ON A PRE-TAX BASIS, ALONG WITH OTHER BENEFITS SUCH AS VISION, A FLEXIBLE SPENDING ACCOUNT, DEPENDENT GROUP LIFE INSURANCE, AND RETIREMENT ACCOUNTS.
Schedule J (Form 990) 2016
Additional Data
Software ID:
Software Version: