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ObjectId: 201821359349302247 - Submission: 2018-05-15
TIN: 58-1357177
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
SAVANNAH COLLEGE OF ART AND DESIGN
INC
Employer identification number
58-1357177
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
Yes
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
PAULA S WALLACE
PRESIDENT
(i)
(ii)
930,889
-------------
0
899,640
-------------
0
201,617
-------------
0
266,717
-------------
0
10,974
-------------
0
2,309,837
-------------
0
0
-------------
0
2
JEFFREY J WALLER
SVP OF FINANCE
(i)
(ii)
349,924
-------------
0
75,000
-------------
0
15,129
-------------
0
18,348
-------------
0
11,780
-------------
0
470,181
-------------
0
0
-------------
0
3
MAUREEN GARVIN
DEAN, FOUNDATIONS & FINE ARTS
(i)
(ii)
182,507
-------------
0
0
-------------
0
1,350
-------------
0
10,054
-------------
0
4,812
-------------
0
198,723
-------------
0
0
-------------
0
4
PHILIP J ALLETTO
SVP FOR STUDENT SUCCESS
(i)
(ii)
258,708
-------------
0
80,000
-------------
0
6,600
-------------
0
18,181
-------------
0
11,780
-------------
0
375,269
-------------
0
0
-------------
0
5
TERESA M GRIFFIS
VP FOR SCAD ATLANTA
(i)
(ii)
242,394
-------------
0
8,000
-------------
0
0
-------------
0
16,832
-------------
0
5,180
-------------
0
272,406
-------------
0
0
-------------
0
6
DR GOKHAN OZAYSIN
CHIEF ACADEMIC OFFICER
(i)
(ii)
449,379
-------------
0
77,500
-------------
0
24,130
-------------
0
18,348
-------------
0
10,974
-------------
0
580,331
-------------
0
0
-------------
0
7
JOHN PAUL ROWAN
VP FOR SCAD SAVANNAH
(i)
(ii)
248,376
-------------
0
25,000
-------------
0
6,277
-------------
0
17,229
-------------
0
4,882
-------------
0
301,764
-------------
0
0
-------------
0
8
BRIAN ROSENTHAL
SVP OF OPERATIONS AND GEN COUNSEL
(i)
(ii)
146,196
-------------
0
105,000
-------------
0
0
-------------
0
0
-------------
0
3,339
-------------
0
254,535
-------------
0
0
-------------
0
9
BETH CONCEPCION
DEAN, SCHOOL OF LIBERAL ARTS
(i)
(ii)
158,474
-------------
0
0
-------------
0
0
-------------
0
8,643
-------------
0
558
-------------
0
167,675
-------------
0
0
-------------
0
10
BRADFORD GRANT
VP FOR INFORMATION TECHNOLOGY
(i)
(ii)
229,897
-------------
0
47,500
-------------
0
42,192
-------------
0
16,209
-------------
0
11,780
-------------
0
347,578
-------------
0
0
-------------
0
11
LESLEY C HANAK
VP FOR HUMAN RESOURCES
(i)
(ii)
242,521
-------------
0
50,000
-------------
0
23,722
-------------
0
16,745
-------------
0
765
-------------
0
333,753
-------------
0
0
-------------
0
12
CHRISTIAN B SOTTILE
DEAN, SCHOOL OF BLDG ARTS
(i)
(ii)
272,864
-------------
0
0
-------------
0
0
-------------
0
9,204
-------------
0
9,782
-------------
0
291,850
-------------
0
0
-------------
0
13
MICHAEL J FINK
DEAN, SCHOOL OF FASHION
(i)
(ii)
214,385
-------------
0
0
-------------
0
1,593
-------------
0
11,905
-------------
0
5,180
-------------
0
233,063
-------------
0
0
-------------
0
14
JEFF HARRIS
VP FOR HUMAN RESOURCES
(i)
(ii)
167,113
-------------
0
0
-------------
0
101,231
-------------
0
0
-------------
0
11,748
-------------
0
280,092
-------------
0
0
-------------
0
15
GLENN E WALLACE
CHIEF OPERATING OFFICER, TRUSTEE
(i)
(ii)
418,548
-------------
0
75,000
-------------
0
29,132
-------------
0
18,348
-------------
0
765
-------------
0
541,793
-------------
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
PART I, LINE 1A
BUSINESS CLASS OR CHARTER TRAVEL - SENIOR MANAGEMENT AND TRUSTEES ARE ELIGIBLE FOR BUSINESS CLASS SEATS WHEN TRAVELING ON AUTHORIZED BUSINESS. NO AMOUNT IS REPORTED AS TAXABLE INCOME FOR BUSINESS TRAVEL. THE INSTITUTION'S WHOLLY-OWNED SUBSIDIARY, ACORN LEASING, LLC, OWNS A CORPORATE AIRCRAFT TO FACILITATE THE BUSINESS TRAVEL OF SENIOR MANAGEMENT AND TRUSTEES. THE BOARD HAS ADOPTED A POLICY THAT PROHIBITS ANY NON-BUSINESS USE OF THE AIRCRAFT. WHEN APPLICABLE, IMPUTED INCOME HAS BEEN REPORTED AS TAXABLE COMPENSATION FOR ANY COMPANIONS OF LISTED PERSONS WHO ARE NOT TRAVELING FOR A BUSINESS PURPOSE. TRAVEL FOR COMPANIONS- TO FACILITATE THE ABILITY OF THE PRESIDENT AND TRUSTEES TO CONDUCT BUSINESS AND PARTICIPATE IN THE ACTIVITIES OF THE UNIVERSITY, TRAVEL FOR COMPANIONS/MINOR CHILDREN HAS BEEN PROVIDED AT TIMES. IN SUCH CASES, THE COST OF THE FLIGHT (IF THE TRAVEL WAS VIA COMMERCIAL CARRIER) OR THE APPROPRIATE AMOUNT OF IMPUTED INCOME (PURSUANT TO TAX REGULATIONS REGARDING PERSONAL USE OF CORPORATE AIRCRAFT) HAS BEEN TREATED AS A TAXABLE BENEFIT AND REPORTED AS COMPENSATION. THE BENEFIT WAS PROVIDED DUE TO EXTENSIVE TRAVEL BEING REQUIRED BETWEEN MULTIPLE LOCATIONS (SAVANNAH, ATLANTA, LACOSTE, FRANCE AND HONG KONG). HOUSING ALLOWANCE - AS IS STANDARD PRACTICE FOR UNIVERSITIES, THE PRESIDENT IS PROVIDED A RESIDENCE IN SAVANNAH THAT IS FREQUENTLY USED FOR BUSINESS AND/OR BUSINESS FUNCTIONS (I.E. MEETINGS, RECEPTIONS, DINNERS WITH GUESTS AND DONORS, ETC.). NO AMOUNT HAS BEEN INCLUDED IN THE PRESIDENT'S TAXABLE INCOME FOR USE OF THE PROPERTY. SINCE NOVEMBER 2014, THE PRESIDENT HAS BEEN PROVIDED A HOUSING ALLOWANCE IN CONNECTION WITH HER PERSONAL RESIDENCE IN THE ATLANTA AREA. THE HOUSING ALLOWANCE IS TREATED AS TAXABLE WAGES AND IS INCLUDED IN COLUMN (B) OF PART VII OF THIS FORM 990 AND IN COLUMN (B) (III) OF SCHEDULE J PART II.
PART I, LINES 4A-B
THE PRESIDENT CONTINUES UNDER A FIVE-YEAR AGREEMENT WHICH BECAME EFFECTIVE JULY 1, 2014. ON JUNE 30, 2019, THE AGREEMENT PROVIDES THE PRESIDENT WITH A LUMP SUM PAYMENT EQUAL TO 10% OF HER FINAL PAY FOR LIFE (ACTUARIALLY DETERMINED.) THE AGREEMENT FURTHER PROVIDES A LUMP SUM EQUAL TO 10 TIMES THE ANNUAL VALUE OF MEDICAL AND DENTAL PREMIUMS (ACTUARIALLY DETERMINED). THE PRESENT VALUE OF THE INCREASE IN THE ACCRUED BENEFIT IS REPORTED IN COLUMN (F) OF PART VII OF THIS FORM 990 AND IN SCHEDULE J PART II, COLUMN (C). JEFF HARRIS WAS PAID SEVERANCE PAY IN THE AMOUNT OF $ 80,000.
PART I, LINE 7
THE PRESIDENT'S COMPENSATION (BASE PAY AND BONUSES), EXECUTIVE MANAGEMENT COMPENSATION (BASE PAY AND BONUSES) AND RELATED PARTY COMPENSATION (BASE PAY AND BONUSES) ARE DETERMINED BY THE BOARD OF TRUSTEES IN CONJUNCTION WITH AN INDEPENDENT COMPENSATION CONSULTING FIRM (AON HEWITT). FOR ALL OTHERS LISTED, COMPENSATION IS DETERMINED IN THE SOLE DISCRETION OF THE COMPENSATION COMMITTEE.
PART I, QUESTION 3
THE INSTITUTION COMPLIES WITH THE PROCEDURES AND STANDARDS SET FORTH IN THE IRS REGULATIONS TO RECEIVE THE 'REBUTTABLE PRESUMPTION OF REASONABLENESS' WITH RESPECT TO THE TOTAL COMPENSATION PAID TO THE PRESIDENT. A COMMITTEE OF THE BOARD CONDUCTS AN ANNUAL PERFORMANCE REVIEW OF THE PRESIDENT'S SALARY AND BONUS. ANY AND ALL DECISIONS ARE BASED ON: A) A DOCUMENTED COMPENSATION PHILOSOPHY AND STRATEGY; B) A DETAILED ANNUAL PERFORMANCE REVIEW ON BOTH JOB PERFORMANCE AND THE "BALANCED SCORECARD" OF THE RESULTS OF THE INSTITUTION AND SUBSIDIARIES; AND C) DETAILED AND COMPREHENSIVE MARKET DATA WHICH CONSIDERS ORGANIZATIONS THAT ARE "SIMILARLY SITUATED." AN INDEPENDENT CONSULTING FIRM THAT SPECIALIZES IN BENEFITS AND COMPENSATION PROVIDES TOTAL COMPENSATION MARKET VALUATIONS VIA A COMPENSATION STUDY THAT INCLUDES CONSIDERATION OF THE TOTAL COMPENSATION PAID BY COMPARABLE INSTITUTIONS. THE COMPENSATION EXPERT PROVIDES A WRITTEN OPINION ON THE REASONABLENESS OF TOTAL COMPENSATION. THE FULL BOARD CONSIDERS THE COMMITTEE'S RECOMMENDATION. THIS PRACTICE ALSO INCLUDES A MARKET ANALYSIS OF COMPENSATION PAID TO SENIOR MANAGEMENT AND ANY INDIVIDUAL RELATED TO A MEMBER OF SENIOR MANAGEMENT OR THE BOARD.
Schedule J (Form 990) 2016
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