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Nonprofiteer
← LEHIGH UNIVERSITY

Form 990 for tax year 2023

Filed by LEHIGH UNIVERSITY.

Totals

Total revenue
$748,495,878
Total expenses
$690,327,461
Contributions and grants received
$119,115,139
Grants paid
$172,319,410
Program service revenue
$476,061,864
Investment income
$152,311,096
Other revenue
$1,007,779
Total assets, end of year
$3,269,250,521
Total liabilities, end of year
$672,009,154
Net assets or fund balances, end of year
$2,597,241,367
Program services expenses (Part IX)
$598,956,539
Management and general expenses
$70,783,277
Fundraising expenses
$20,587,645
Program service expenses (Part III)
$598,956,539

Program services were 86.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $27,225

  • 1e · Government grants (contributions)

    $57,889,929

  • 1f · All other contributions, gifts and grants

    $61,197,985

  • 1g · Noncash contributions included above

    $9,996,809

  • 2a · Program service revenue: AUXILIARY OPERATIONS

    total $63,912,049 · related or exempt $63,912,049

  • 2b · Program service revenue: TUITION REVENUE

    total $400,251,037 · related or exempt $400,251,037

  • 2c · Program service revenue: OTHER SALES AND SERVICES

    total $10,286,433 · related or exempt $9,444,689 · unrelated business $841,744

  • 2d · Program service revenue: PROGRAM INVESTMENT INCOME

    total $139,859 · related or exempt $139,859

  • 2e · Program service revenue: ALL OTHER PROGRAM SERVICE REVENUE

    total $1,472,486 · related or exempt $1,383,026 · unrelated business $89,460

  • 3 · Investment income

    total $36,003,275 · unrelated business -$2,131,226 · excluded $38,134,501

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $416,129 · excluded $416,129

  • 6a · Gross rents

    real property $854,752

  • 6b · Less rental expenses

    real property $248,324

  • 6c · Rental income or loss

    real property $606,428 · personal property $0

  • 6d · Net rental income or loss

    total $606,428 · excluded $606,428

  • 7a · Gross sales of assets other than inventory

    securities $385,522,570 · other assets $167,313

  • 7b · Less cost or other basis and sales expenses

    securities $267,460,199 · other assets $1,921,863

  • 7c · Gain or loss

    securities $118,062,371 · other assets -$1,754,550

  • 7d · Net gain or loss

    total $116,307,821 · excluded $116,307,821

  • 8a · Fundraising events: gross income

    $24,050

  • 8a · Fundraising events: contributions included on line 1c

    $27,225

  • 8b · Fundraising events: direct expenses

    $38,828

  • 8c · Net income from fundraising events

    total -$14,778 · excluded -$14,778

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $7,351,514 · program services $7,351,514

  • 2 · Grants to domestic individuals

    total $157,353,026 · program services $157,353,026

  • 3 · Grants to foreign organizations and individuals

    total $7,614,870 · program services $7,614,870

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $5,355,949 · program services $989,706 · management and general $4,010,408 · fundraising $355,835

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $218,241,121 · program services $189,247,760 · management and general $20,020,583 · fundraising $8,972,778

  • 8 · Pension plan contributions

    total $17,620,777 · program services $14,937,949 · management and general $1,896,597 · fundraising $786,231

  • 9 · Other employee benefits

    total $39,702,823 · program services $33,178,717 · management and general $4,782,309 · fundraising $1,741,797

  • 10 · Payroll taxes

    total $14,066,237 · program services $11,891,371 · management and general $1,549,387 · fundraising $625,479

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $1,933,951 · program services $213,503 · management and general $1,705,588 · fundraising $14,860

  • 11c · Fees: accounting

    total $992,121 · program services $17,780 · management and general $974,341

  • 11d · Fees: lobbying

    total $73,250 · program services $73,250

  • 11e · Fees: professional fundraising services

    total $524,520 · fundraising $524,520

  • 11f · Fees: investment management

    total $8,916,978 · management and general $8,916,978

  • 11g · Fees: other

    total $33,830,089 · program services $29,083,911 · management and general $4,198,937 · fundraising $547,241

  • 12 · Advertising and promotion

    total $2,505,822 · program services $2,080,743 · management and general $239,685 · fundraising $185,394

  • 13 · Office expenses

    total $33,536,326 · program services $29,670,727 · management and general $2,350,371 · fundraising $1,515,228

  • 14 · Information technology

    total $7,060,305 · program services $3,990,546 · management and general $2,959,684 · fundraising $110,075

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $45,495,267 · program services $37,910,816 · management and general $5,590,366 · fundraising $1,994,085

  • 17 · Travel

    total $8,865,188 · program services $8,183,862 · management and general $413,499 · fundraising $267,827

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $5,099,145 · program services $4,517,465 · management and general $379,916 · fundraising $201,764

  • 20 · Interest

    total $20,170,379 · program services $15,949,727 · management and general $3,381,966 · fundraising $838,686

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $41,930,743 · program services $35,447,578 · management and general $4,618,644 · fundraising $1,864,521

  • 23 · Insurance

    total $3,335,632 · program services $815,921 · management and general $2,518,416 · fundraising $1,295

  • 24a · Other expenses: NONCAPITALIZED EQUIPMENT

    total $3,613,700 · program services $3,298,069 · management and general $275,602 · fundraising $40,029

  • 24b · Other expenses: ATHLETIC SUPPLIES

    total $819,453 · program services $819,453

  • 24c · Other expenses: LIBRARY ACQUISITIONS

    total $4,318,275 · program services $4,318,275

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $0 · end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $26,246,000 · end of year $25,464,993

  • 3 · Pledges and grants receivable

    beginning of year $30,378,547 · end of year $43,205,706

  • 4 · Accounts receivable

    beginning of year $8,821,271 · end of year $10,316,195

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $1,716,161 · end of year $1,270,010

  • 9 · Prepaid expenses and deferred charges

    beginning of year $9,796,964 · end of year $10,781,942

  • 10a · Land, buildings and equipment: cost or other basis

    $1,527,474,579

  • 10b · Land, buildings and equipment: accumulated depreciation

    $735,283,322

  • 10c · Land, buildings and equipment, net

    beginning of year $766,215,510 · end of year $792,191,257

  • 11 · Investments: publicly traded securities

    beginning of year $637,744,213 · end of year $760,053,755

  • 12 · Investments: other securities

    beginning of year $1,623,269,362 · end of year $1,600,601,092

  • 13 · Investments: program-related

    beginning of year $6,970,637 · end of year $7,412,179

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $16,201,049 · end of year $17,953,392

  • 17 · Accounts payable and accrued expenses

    beginning of year $55,033,331 · end of year $59,739,429

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $14,699,831 · end of year $14,621,071

  • 20 · Tax-exempt bond liabilities

    beginning of year $172,999,285 · end of year $165,630,417

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $318,561,504 · end of year $318,624,882

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $123,695,776 · end of year $113,393,355

  • 27 · Net assets without donor restrictions

    beginning of year $1,180,544,594 · end of year $1,230,983,847

  • 28 · Net assets with donor restrictions

    beginning of year $1,261,825,393 · end of year $1,366,257,520

Mission and programs · 2023

Mission

THE UNIVERSITY'S GOAL IN THE COMING DECADE IS TO ADVANCE LEARNING THROUGH THE INTEGRATION OF TEACHING, RESEARCH AND SERVICE TO OTHERS. THE CORE OF THIS GOAL IS TO PREPARE GRADUATES TO ENGAGE WITH THE WORLD AND LEAD LIVES OF MEANING. TO DO THIS, THE UNIVERSITY COMMITS TO ACHIEVE NATIONAL AND INTERNATIONAL RESEARCH PROMINENCE; PROVIDE LEARNING EXPERIENCES GROUNDED IN FUNDAMENTAL, TRANSFERABLE SKILLS ACROSS ALL DISCIPLINES AND IN REAL WORLD CHALLENGES; PROMOTE STRATEGIC RISK-TAKING IN THE PRESENCE OF OPPORTUNITY AND ADVERSITY; SUPPORT SOCIAL, ENVIRONMENTAL AND ECONOMIC SUSTAINABILITY; PROVIDE MEANINGFUL CONNECTIONS AND PARTNERSHIPS WITH ALUMNI, SUPPORTERS, AND CITIZENS AROUND THE GLOBE; PROVIDE A ROBUST RETURN ON THE INVESTMENT IN A LEHIGH EDUCATION; AND PROMOTE A DIVERSE, INCLUSIVE, AND FINANCIALLY ACCESSIBLE ENVIRONMENT.

Activities or mission (Part I)

SEE SCHEDULE O

  • INSTRUCTION: LEHIGH IS AN INDEPENDENT, COEDUCATIONAL UNIVERSITY WITH PROGRAMS OFFERED IN FOUR COLLEGES: ARTS AND SCIENCES, BUSINESS AND ECONOMICS, EDUCATION, AND ENGINEERING AND APPLIED SCIENCES. AN INTERDISCIPLINARY MINDSET HAS LONG BEEN A PART OF THE LEHIGH CULTURE AND IS EVIDENT IN THE UNIVERSITY'S APPROACH TO TEACHING AND RESEARCH. LEHIGH'S UNDERGRADUATE AND GRADUATE STUDENTS WORK IN A COLLABORATIVE ENVIRONMENT, WHERE THEY HAVE THE OPPORTUNITY TO WORK CLOSELY WITH FACULTY, STAFF AND FELLOW STUDENTS IN A PERSONALIZED SETTING. FOUR OF LEHIGH'S FIVE COLLEGES OFFER UNDERGRADUATE, MASTERS AND DOCTORAL DEGREES, WHILE ONE COLLEGE OFFERS MASTERS AND DOCTORAL DEGREES ONLY. ALL FIVE COLLEGES COLLABORATE ON A VARIETY OF CROSS-DISCIPLINARY PROGRAMS AND FACULTY RESEARCH INITIATIVES ACROSS COLLEGES. LEHIGH OFFERS MORE THAN 50 UNDERGRADUATE AND GRADUATE DEGREES AND OFFERS MORE THAN 100 UNDERGRADUATE PROGRAMS AND MAJORS, FEATURING MORE THAN 2,100 COURSES. THERE ARE APPROXIMATELY 100 PROGRAMS OFFERED AT THE GRADUATE LEVEL. IN THE FALL OF 2023, LEHIGH UNDERGRADUATE ENROLLMENT WAS 5,782 FTE UNDERGRADUATE STUDENTS AND 1,370 FTE GRADUATE STUDENTS.

    Expenses $438,317,752 · Grants $156,717,528 · Revenue $400,251,037

  • RESEARCH: LEHIGH IS COMMITTED TO THE PURSUIT OF NEW KNOWLEDGE, CREATIVE DISCOVERY, SCHOLARLY INQUIRY, AND ESTABLISHING A VIBRANT INTELLECTUAL CULTURE THAT PERVADES THE CAMPUS COMMUNITY. FACULTY RESEARCH AND CREATIVE WORK HAS BEEN RECOGNIZED NATIONALLY AND INTERNATIONALLY BY HIGH HONORS FROM PEERS, SIGNIFICANT GRANTS AND FUNDING, PATENTS GRANTED, AND NUMEROUS AND VARIED AWARDS. LEHIGH FACULTY HAVE CONTRIBUTED TO ADVANCEMENTS IN THEIR DISCIPLINES AND HAVE BEEN AT THE FOREFRONT OF MAJOR DISCOVERIES THAT HAVE IMPROVED THE LIVES OF MILLIONS. THIS SCHOLARLY INQUIRY AND RESEARCH POSITIVELY IMPACTS AND ENHANCES THE LEARNING EXPERIENCE IN THE CLASSROOM. TOGETHER WITH TRADITIONAL FACULTY SCHOLARSHIP ACTIVITIES, APPROXIMATELY 700 ACTIVELY SUPPORTED RESEARCH PROJECTS WERE CONDUCTED IN FISCAL YEAR 2024.

    Expenses $68,753,878 · Grants $9,964,632 · Revenue $699,104

  • AUXILIARY SERVICES: STUDENT LIFE AT LEHIGH CREATES A BALANCED EDUCATIONAL EXPERIENCE THAT INTEGRATES FORMAL STUDIES WITH RESIDENTIAL LIFE AND A VIBRANT ARRAY OF STUDENT ORGANIZATIONS AND ACTIVITIES. LEHIGH IS A CARING COMMUNITY DEEPLY COMMITTED TO HARMONIOUS CULTURAL DIVERSITY AS AN ESSENTIAL ELEMENT OF THE LEARNING ENVIRONMENT. IN ORDER THAT ALL MEMBERS OF THE LEHIGH COMMUNITY MIGHT DEVELOP AS EFFECTIVE AND ENLIGHTENED CITIZENS, THE UNIVERSITY ENCOURAGES PHYSICAL, SOCIAL, ETHICAL AND SPIRITUAL DEVELOPMENT AS WELL AS RIGOROUS INTELLECTUAL DEVELOPMENT. IN FISCAL YEAR 2024, APPROXIMATELY 3,529 UNDERGRADUATE STUDENTS RESIDED IN RESIDENCE HALLS, FRATERNITIES OR SORORITIES AND APPROXIMATELY 209 RESIDENTS OCCUPIED GRADUATE HOUSING ON LEHIGH'S CAMPUS.

    Expenses $61,814,438 · Grants $5,214,816 · Revenue $63,912,049

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Kristin Agatone

    CHIEF INVESTMENT OFF.

    Total calculated
    $1,484,153
    From this org
    $1,442,147
    From related orgs
    $0
    Other
    $42,006
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $547,573
    Bonus
    $893,981
    Other
    $593
    Deferred
    $36,535
    Nontaxable benefits
    $5,471
    Filer's total
    $1,484,153

  • Joseph J Helble

    PRESIDENT

    Total calculated
    $1,012,348
    From this org
    $957,276
    From related orgs
    $0
    Other
    $55,072
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $792,084
    Bonus
    $118,084
    Other
    $47,108
    Deferred
    $44,153
    Nontaxable benefits
    $10,919
    Filer's total
    $1,012,348

  • Michael D Gould

    ASSOC DIR. INVEST. OFF.

    Total calculated
    $774,670
    From this org
    $737,540
    From related orgs
    $0
    Other
    $37,130
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $305,385
    Bonus
    $431,880
    Other
    $275
    Deferred
    $30,349
    Nontaxable benefits
    $6,781
    Filer's total
    $774,670

  • Nathaniel N Urban

    PROVOST

    Total calculated
    $721,866
    From this org
    $668,637
    From related orgs
    $0
    Other
    $53,229
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $661,155
    Bonus
    not reported
    Other
    $7,482
    Deferred
    $29,935
    Nontaxable benefits
    $23,294
    Filer's total
    $721,866

  • Georgette C Phillips

    DEAN,COLL. BUS. & ECON.

    Total calculated
    $579,959
    From this org
    $541,538
    From related orgs
    $0
    Other
    $38,421
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $521,729
    Bonus
    $12,000
    Other
    $7,809
    Deferred
    $36,535
    Nontaxable benefits
    $1,886
    Filer's total
    $579,959

  • Paul Brockman

    PROFESSOR

    Total calculated
    $568,973
    From this org
    $516,103
    From related orgs
    $0
    Other
    $52,870
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $510,860
    Bonus
    not reported
    Other
    $5,243
    Deferred
    $36,535
    Nontaxable benefits
    $16,335
    Filer's total
    $568,973

  • Frank A Roth

    GENERAL COUNSEL, SECRETARY

    Total calculated
    $518,756
    From this org
    $465,763
    From related orgs
    $0
    Other
    $52,993
    Hours/week
    40 + 0.5 related

    Schedule J breakdown matched by us

    Base
    $459,545
    Bonus
    not reported
    Other
    $6,218
    Deferred
    $36,535
    Nontaxable benefits
    $16,458
    Filer's total
    $518,756

  • John Welty

    PROVOST, WEST REG. OFF.

    Total calculated
    $510,509
    From this org
    $465,078
    From related orgs
    $0
    Other
    $45,431
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $458,875
    Bonus
    not reported
    Other
    $6,203
    Deferred
    $36,535
    Nontaxable benefits
    $8,896
    Filer's total
    $510,509

  • Stephen P Deweerth

    DEAN,P.C.ROSSIN COLL OF ENG

    Total calculated
    $497,180
    From this org
    $440,963
    From related orgs
    $0
    Other
    $56,217
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $430,984
    Bonus
    not reported
    Other
    $9,979
    Deferred
    $36,535
    Nontaxable benefits
    $19,682
    Filer's total
    $497,180

  • Michael J Todd

    VP FINANCE & ADMIN

    Total calculated
    $489,276
    From this org
    $440,480
    From related orgs
    $0
    Other
    $48,796
    Hours/week
    40 + 0.25 related

    Schedule J breakdown matched by us

    Base
    $438,968
    Bonus
    not reported
    Other
    $1,512
    Deferred
    $23,335
    Nontaxable benefits
    $25,461
    Filer's total
    $489,276

  • Nayar Nandkumar

    PROFESSOR

    Total calculated
    $443,313
    From this org
    $397,943
    From related orgs
    $0
    Other
    $45,370
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $393,460
    Bonus
    not reported
    Other
    $4,483
    Deferred
    $36,535
    Nontaxable benefits
    $8,835
    Filer's total
    $443,313

  • Robert A Flowers

    DEAN,COLL. ARTS & SCI.

    Total calculated
    $440,423
    From this org
    $358,359
    From related orgs
    $0
    Other
    $82,064
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $356,790
    Bonus
    not reported
    Other
    $1,569
    Deferred
    $36,535
    Nontaxable benefits
    $45,529
    Filer's total
    $440,423

  • John D Simon

    PROFESSOR/FORMER PRESIDENT

    Total calculated
    $372,168
    From this org
    $313,301
    From related orgs
    $0
    Other
    $58,867
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $309,202
    Bonus
    not reported
    Other
    $4,099
    Deferred
    $35,648
    Nontaxable benefits
    $23,219
    Filer's total
    $372,168

  • David L Hammer

    TREASURER

    Total calculated
    $294,616
    From this org
    $228,244
    From related orgs
    $0
    Other
    $66,372
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $225,919
    Bonus
    not reported
    Other
    $2,325
    Deferred
    $25,706
    Nontaxable benefits
    $40,666
    Filer's total
    $294,616

  • Patrick V Farrell

    PROFESSOR/FORMER PROVOST

    Total calculated
    $197,395
    From this org
    $167,671
    From related orgs
    $0
    Other
    $29,724
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $165,060
    Bonus
    not reported
    Other
    $2,611
    Deferred
    $18,945
    Nontaxable benefits
    $10,779
    Filer's total
    $197,395

  • Vincent A Forlenza

    CHAIRMAN, BOARD OF TRUSTEES

    Total calculated
    $0
    Hours/week
    3

  • Jordan Hitch

    VICE CHAIR, BOARD OF TRUSTEES

    Total calculated
    $0
    Hours/week
    2

  • Ann Lewnes

    VICE CHAIR, BOARD OF TRUSTEES

    Total calculated
    $0
    Hours/week
    2

  • Jeffrey Bosland

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Paul A Camuti

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Jay Clayton

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Eric A Clement

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Frederick R Coleman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Sandra L Denton

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Andrew D Freed

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Julie A Frehafer

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • James H Garrett Jr

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Faith R Glazier

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Corey L Harrison

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Christopher D Hite

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Mary T Kush

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • James R Maida

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Kendall B O'Brien

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Michele M Scaringella

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Christopher M Scott

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Sarat Sethi

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Erika J Smith

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Sandra L Stelling

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Stephen S Tang

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Mary Beth C Tully

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Mark R Yeager

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · First-class or charter travel
  • 1a · Housing allowance or residence for personal use
  • 1a · Health or social club dues or initiation fees
  • 1a · Personal services (maid, chauffeur, chef)
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

SCHEDULE J, PART I, LINE 1A
FIRST CLASS TRAVEL: PRESIDENT HELBLE TRAVELED FIRST CLASS ON A FEW OCCASIONS DURING FISCAL YEAR 2024. PRESIDENT HELBLE'S CONTRACT ALLOWS HIM TO TRAVEL BUSINESS CLASS TO ALLOW HIM TO WORK ON HIS FLIGHTS SO HE CAN BE PREPARED FOR HIS MEETINGS WHEN HE LANDS. THESE TRIPS ARE ALSO OFTEN BOOKED LAST MINUTE AND SOME AIRLINES COMBINE BUSINESS CLASS WITH FIRST CLASS. HOUSING ALLOWANCE: THE AMOUNT REPORTED IN COLUMN D OF PART II FOR JOSEPH HELBLE INCLUDES THE ESTIMATED ANNUAL LEASE VALUE FOR THE PRESIDENT'S HOUSE. DR. HELBLE WAS REQUIRED TO RESIDE IN A HOUSE ON CAMPUS. THE PRESIDENT'S HOUSE SERVED NOT ONLY AS A RESIDENCE, BUT ALSO AS A HOST LOCATION FOR MANY UNIVERSITY EVENTS. CLEANING SERVIES WERE ALSO PROVIDED FOR THE HOUSE. THE HOUSING ALLOWANCE WAS REPORTABLE AS TAXABLE COMPENSATION. CLUB DUES AND INITIATION FEES: LEHIGH UNIVERSITY OFFERS A SUBSIDY OF COUNTRY CLUB INITIATION AND MEMBERSHIP DUES TO ELIGIBLE EMPLOYEES IN KEY POSITIONS FOR THE PURPOSE OF FUNDRAISING AND DONOR RELATION ACTIVITIES. THE TERMS OF THE SUBSIDY PROGRAM WERE APPROVED BY THE BOARD OF TRUSTEES COMPENSATION COMMITTEE. THE PRESIDENT RECEIVES A FULL SUBSIDY. ANY PERSONAL USE OF THE SOCIAL CLUB FACILITIES IS REPORTED AS TAXABLE COMPENSATION. PERSONAL SERVICES: THE UNIVERSITY PROVIDES THE SERVICES OF A DRIVER FOR BUSINESS TRANSPORTATION FOR THE PRESIDENT, TRUSTEES, VISITING DIGNITARIES AND OTHER SENIOR UNIVERSITY LEADERS.
SCHEDULE J, PART I, LINE 4B
DR JOSEPH HELBLE AND DR JOHN SIMON PARTICIPATE IN A 457(F) PLAN. IN KEEPING WITH THE UNIVERSITY POLICY FOR ALL OF THE PRESIDENTS' COMPENSATION AND BENEFITS, THE TERMS OF THIS PLAN WERE APPROVED BY THE BOARD OF TRUSTEES COMPENSATION SUBCOMMITTEE.
SCHEDULE J, PART 1, LINE 7
CERTAIN STAFF IN THE UNIVERSITY'S INVESTMENT OFFICE ARE ELIGIBLE FOR BONUS COMPENSATION THAT IS BASED UPON THE UNIVERSITY'S LONG TERM INVESTMENT PORTFOLIO PERFORMANCE. THE CRITERIA FOR SUCH COMPENSATION IS ESTABLISHED BY THE COMPENSATION SUBCOMMITTEE OF THE UNIVERSITY'S BOARD IN CONSULTATION WITH THE INVESTMENT SUBCOMMITTEE.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • LU PROPERTIES LLC

    REAL ESTATE · PA · income $0 · assets $0

    Directly controlled by LEHIGH UNIV

  • LUP2 LLC

    REAL ESTATE · PA · income $3,131 · assets $13,637,480

    Directly controlled by LEHIGH UNIV

  • LUP3 LLC

    REAL ESTATE · PA · income $0 · assets $0

    Directly controlled by LEHIGH UNIV

  • LUP4 LLC

    REAL ESTATE · PA · income $0 · assets $15,038,367

    Directly controlled by LEHIGH UNIV

  • LUP5 LLC

    REAL ESTATE · PA · income $0 · assets $1,726,206

    Directly controlled by LEHIGH UNIV

  • LUP6 LLC

    REAL ESTATE · PA · income $0 · assets $2,735,116

    Directly controlled by LEHIGH UNIV

  • LUP7 LLC

    REAL ESTATE · PA · income $0 · assets $1,493,029

    Directly controlled by LEHIGH UNIV

  • LUP8 LLC

    REAL ESTATE · PA · income $0 · assets $1,778,167

    Directly controlled by LEHIGH UNIV

  • LUP9 LLC

    REAL ESTATE · PA · income $1,473 · assets $1,150,968

    Directly controlled by LEHIGH UNIV

  • LUP10 LLC

    REAL ESTATE · PA · income $553 · assets $836,072

    Directly controlled by LEHIGH UNIV

  • LUP11 LLC

    REAL ESTATE · PA · income $0 · assets $80,284

    Directly controlled by LEHIGH UNIV

  • LUP12 LLC

    REAL ESTATE · PA · income $0 · assets $1,423,192

    Directly controlled by LEHIGH UNIV

  • LUP13 LLC

    REAL ESTATE · PA · income $39,015 · assets $1,952,129

    Directly controlled by LEHIGH UNIV

  • LUP14 LLC

    REAL ESTATE · PA · income $0 · assets $1,641,395

    Directly controlled by LEHIGH UNIV

  • LUP15 LLC

    REAL ESTATE · PA · income $40,728 · assets $2,574,751

    Directly controlled by LEHIGH UNIV

  • LUP16 LLC

    REAL ESTATE · PA · income $0 · assets $247,071

    Directly controlled by LEHIGH UNIV

  • LUP17 LLC

    REAL ESTATE · PA · income $2,210 · assets $9,710,625

    Directly controlled by LEHIGH UNIV

  • LUP18 LLC

    REAL ESTATE · PA · income $553 · assets $1,531,155

    Directly controlled by LEHIGH UNIV

  • LUP19 LLC

    REAL ESTATE · PA · income $0 · assets $23,812

    Directly controlled by LEHIGH UNIV

  • LUP20 LLC

    REAL ESTATE · PA · income $1,289 · assets $0

    Directly controlled by LEHIGH UNIV

  • LUP21 LLC

    REAL ESTATE · PA · income $581 · assets $942,744

    Directly controlled by LEHIGH UNIV

  • LUP22 LLC

    REAL ESTATE · PA · income $340 · assets $649,739

    Directly controlled by LEHIGH UNIV

  • LUP23 LLC

    REAL ESTATE · PA · income $0 · assets $374,041

    Directly controlled by LEHIGH UNIV

  • LUPLT LLC

    REAL ESTATE · PA · income $0 · assets $0

    Directly controlled by LEHIGH UNIV

  • SOUTH RIVER INVESTMENTS LLC

    REAL ESTATE · PA · income $518,998 · assets $7,448,725

    Directly controlled by LEHIGH UNIV

  • CUC HOLDINGS LLC

    REAL ESTATE · PA · assets $311,130

    Directly controlled by LEHIGH UNIV

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • ANALOG CENTURY SPECTRUM PARTNERS LP

    EXC FROM TAX · INVESTMENT · NY · 97.94% owned · share of income $11,173,115 · share of assets $52,003,676

    Directly controlled by LEHIGH UNIV

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • LIFE INCOME FUNDS HELD IN TRUST (2)

    TRUST · PA

    Directly controlled by VARIOUS

  • LIFE INCOME FUNDS HELD IN TRUST (2)

    TRUST · CA

    Directly controlled by VARIOUS

  • LIFE INCOME FUNDS HELD IN TRUST (1)

    TRUST · NJ

    Directly controlled by VARIOUS

  • LIFE INCOME FUNDS HELD IN TRUST (1)

    TRUST · DC

    Directly controlled by VARIOUS

  • LIFE INCOME FUNDS HELD IN TRUST (1)

    TRUST · NY

    Directly controlled by VARIOUS

  • LIFE INCOME FUNDS HELD IN TRUST (1)

    TRUST · FL

    Directly controlled by VARIOUS

  • LIFE INCOME FUNDS HELD IN TRUST (1)

    TRUST · DE

    Directly controlled by VARIOUS

  • LIFE INCOME FUNDS HELD IN TRUST (1)

    TRUST · OH

    Directly controlled by VARIOUS

  • ENDOWMENT FUNDS HELD IN TRUST (1)

    TRUST · NJ · 100% owned

    Directly controlled by VARIOUS

  • ENDOWMENT FUNDS HELD IN TRUST (2)

    TRUST · CO · 100% owned

    Directly controlled by VARIOUS

  • ENDOWMENT FUNDS HELD IN TRUST (1)

    TRUST · PA · 100% owned

    Directly controlled by VARIOUS

  • ENDOWMENT FUNDS HELD IN TRUST (1)

    TRUST · WV · 100% owned

    Directly controlled by VARIOUS

  • STABLER PATHWAYS PROP OWNER'S ASSOC

    C CORP · PROPERTY MGMT · PA

    Directly controlled by LU PROPERTIES

Provenance

Return type
form_990
Tax year
2023
Filed
7 April 2025
IRS schema version
2023v6.0
Source object
202511159349301861

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