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Nonprofiteer
← CORNELL UNIVERSITY

Form 990 for tax year 2023

Filed by CORNELL UNIVERSITY.

Totals

Total revenue
$6,551,885,454
Total expenses
$6,409,742,353
Contributions and grants received
$621,585,553
Grants paid
$932,703,394
Program services expenses (Part IX)
$5,988,166,573
Management and general expenses
$364,373,800
Fundraising expenses
$57,201,980
Program service expenses (Part III)
$5,988,166,573

Program services were 93.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • MARTHA E POLLACK

    PRESIDENT

    Total calculated
    $1,732,704
    From this org
    $1,680,854
    From related orgs
    $0
    Other
    $51,850
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $1,508,243
    Bonus
    $0
    Other
    $172,611
    Deferred
    $33,000
    Nontaxable benefits
    $18,850
    Filer's total
    $1,732,704

  • ABIGAIL C COHN

    PROFESSOR & TRUSTEE

    Total calculated
    $183,027
    From this org
    $143,663
    From related orgs
    $0
    Other
    $39,364
    Hours/week
    2

    Schedule J breakdown matched by us

    Base
    $128,184
    Bonus
    $15,479
    Other
    $0
    Deferred
    $15,479
    Nontaxable benefits
    $23,885
    Filer's total
    $183,027

  • ALEXANDER D HANSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • ANA G PINCZUK

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • A'NDREA L VAN SCHOICK

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • ANDREA STEWART-COUSINS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • ANNE MEINIG SMALLING

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • ARYAN SHAYEGANI MD

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • BETH ANDERSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • BRADLEY H STONE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • BRUCE S RAYNOR

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • CARL E HEASTIE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • DALE S ROSENTHAL

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • DAN BROMBERG

    GRADUATE STUDENT & TRUSTEE

    Total calculated
    $31,152
    From this org
    $31,152
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • DAVID J BREAZZANO

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • DAVID R LEE

    PROFESSOR & TRUSTEE

    Total calculated
    $2,414
    From this org
    $1,207
    From related orgs
    $0
    Other
    $1,207
    Hours/week
    2

  • DEBORAH J ARRINDELL

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • DOUG MITAROTONDA

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • ELDORA ELLISON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • ENRIQUE J VILA-BIAGGI

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • ERIC KUTCHER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • EZRA CORNELL

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • GARY S DAVIS

    CO-VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    2

  • GILDA PEREZ-ALVARADO

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • GIRISH V REDDY

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.2

  • HARRIET P SCHLEIFER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • HEI HEI DEPEW

    EMPLOYEE & TRUSTEE

    Total calculated
    $119,842
    From this org
    $94,799
    From related orgs
    $0
    Other
    $25,043
    Hours/week
    2

  • HERNAN J SAENZ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • HON STEPHEN C ROBINSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • HOWARD L MORGAN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • HOWARD P MILSTEIN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • J ALLEN SMITH

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • JENNIFER L DAVIS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • JESSICA M BIBLIOWICZ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • JIA ZHU

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • JOHN CERIALE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • JOHN R TOOHEY-MORALES

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • JP SWENSON

    STUDENT & TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • K LISA YANG

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • KATHY HOCHUL

    TRUSTEE & GOVERNOR

    Total calculated
    $0
    Hours/week
    2

  • KATRINA E JAMES

    Co-Vice Chairman

    Total calculated
    $0
    Hours/week
    2

  • KEVIN JACOBS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • KEVIN JOHNSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • KIMBERLY A WAGNER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • KIMBERLY N DOWDELL

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • KRAIG H KAYSER

    Chairman

    Total calculated
    $0
    Hours/week
    2 + 40 related

  • LINDA M GADSBY

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • MARIO CILENTO

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • MARTIN F SCHEINMAN ESQ

    TRUSTEE

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • MARY ARMSTRONG MEDUSKI

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • MATTHEW L BIBEN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • MICHAEL L THOMPSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • PAUL D RUBACHA

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • PEGGY J KOENIG

    CO-VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    2

  • PETER R CALL

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • REBECCA ROBERTSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • REUBEN A MUNDAY

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • RICHARD S EMMET

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • ROBERT JAIN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • ROBERT W SELANDER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • SUSAN C SCHNABEL

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • VALISHA GRAVES

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • WILLIAM J LIPINSKI

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • WILLIAM LIM

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • CHRISTOPHER J COWEN

    EVP & CFO

    Total calculated
    $793,980
    From this org
    $754,218
    From related orgs
    $0
    Other
    $39,762
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $510,936
    Bonus
    $200,000
    Other
    $43,282
    Deferred
    $33,000
    Nontaxable benefits
    $6,762
    Filer's total
    $793,980

  • DONICA VARNER

    UNIVERSITY COUNSEL

    Total calculated
    $796,849
    From this org
    $746,710
    From related orgs
    $0
    Other
    $50,139
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $697,740
    Bonus
    $0
    Other
    $48,970
    Deferred
    $33,000
    Nontaxable benefits
    $17,139
    Filer's total
    $796,849

  • FRANCIS LEE

    INTERIM DEAN OF WCM (1/1/23 - 9/11/23)

    Total calculated
    $1,366,008
    From this org
    $1,296,545
    From related orgs
    $0
    Other
    $69,463
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $379,041
    Bonus
    $0
    Other
    $917,504
    Deferred
    $33,990
    Nontaxable benefits
    $35,473
    Filer's total
    $1,366,008

  • MICHAEL I KOTLIKOFF

    PROVOST

    Total calculated
    $1,013,863
    From this org
    $910,010
    From related orgs
    $0
    Other
    $103,853
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $865,300
    Bonus
    $0
    Other
    $44,710
    Deferred
    $33,000
    Nontaxable benefits
    $70,853
    Filer's total
    $1,013,863

  • ROBERT HARRINGTON

    PROVOST FOR MEDICAL AFFAIRS & DEAN

    Total calculated
    $1,062,061
    From this org
    $1,056,314
    From related orgs
    $0
    Other
    $5,747
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $363,402
    Bonus
    $150,000
    Other
    $542,912
    Deferred
    $0
    Nontaxable benefits
    $5,747
    Filer's total
    $1,062,061

  • KENNETH MIRANDA

    CHIEF INVESMENT OFFICER

    Total calculated
    $2,838,023
    From this org
    $2,803,490
    From related orgs
    $0
    Other
    $34,533
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $976,717
    Bonus
    $1,754,096
    Other
    $72,677
    Deferred
    $33,000
    Nontaxable benefits
    $1,533
    Filer's total
    $2,838,023

  • ROBERT J MIN MD

    PRES. & CEO OF PHYSICIAN ORG

    Total calculated
    $2,848,787
    From this org
    $2,802,847
    From related orgs
    $0
    Other
    $45,940
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $372,383
    Bonus
    $0
    Other
    $2,430,464
    Deferred
    $33,900
    Nontaxable benefits
    $12,040
    Filer's total
    $2,848,787

  • SCOTT PUCCINO

    CFO & ASSOC. TREASURER - WEILL

    Total calculated
    $1,160,325
    From this org
    $1,114,256
    From related orgs
    $0
    Other
    $46,069
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $814,591
    Bonus
    $150,000
    Other
    $149,665
    Deferred
    $33,990
    Nontaxable benefits
    $12,079
    Filer's total
    $1,160,325

  • THOMAS STOKES

    VP FOR FINANCE/CFO WCM

    Total calculated
    $930,158
    From this org
    $861,171
    From related orgs
    $0
    Other
    $68,987
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $776,592
    Bonus
    $50,111
    Other
    $34,468
    Deferred
    $33,900
    Nontaxable benefits
    $35,087
    Filer's total
    $930,158

  • HEY-JOO KANG MD

    ASSOCIATE PROFESSOR - CLINICAL

    Total calculated
    $5,420,081
    From this org
    $5,361,742
    From related orgs
    $0
    Other
    $58,339
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $70,300
    Bonus
    $0
    Other
    $5,291,442
    Deferred
    $23,490
    Nontaxable benefits
    $34,849
    Filer's total
    $5,420,081

  • KIEHYUN DANIEL RIEW MD

    ASSISTANT PROFESSOR

    Total calculated
    $6,213,612
    From this org
    $6,145,652
    From related orgs
    $0
    Other
    $67,960
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $159,793
    Bonus
    $0
    Other
    $5,985,859
    Deferred
    $33,018
    Nontaxable benefits
    $34,942
    Filer's total
    $6,213,612

  • LEONARD GIRARDI MD

    ACADEMIC CHAIR

    Total calculated
    $5,953,220
    From this org
    $5,906,735
    From related orgs
    $0
    Other
    $46,485
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $563,679
    Bonus
    $578
    Other
    $5,342,478
    Deferred
    $33,990
    Nontaxable benefits
    $12,495
    Filer's total
    $5,953,220

  • RONY T ELIAS MD

    ASSISTANT PROFESSOR

    Total calculated
    $4,659,007
    From this org
    $4,600,187
    From related orgs
    $0
    Other
    $58,820
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $56,339
    Bonus
    $0
    Other
    $4,543,848
    Deferred
    $23,490
    Nontaxable benefits
    $35,330
    Filer's total
    $4,659,007

  • ZEV ROSENWAKS MD

    ACADEMIC PROFESSOR

    Total calculated
    $9,381,957
    From this org
    $9,323,175
    From related orgs
    $0
    Other
    $58,782
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $295,264
    Bonus
    $0
    Other
    $9,027,911
    Deferred
    $33,990
    Nontaxable benefits
    $24,792
    Filer's total
    $9,381,957

  • AUGUSTINE MK CHOI MD

    FORMER PROVOST - MEDICAL AFFAIRS & DEAN

    Total calculated
    $2,017,678
    From this org
    $1,971,609
    From related orgs
    $0
    Other
    $46,069
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $956,965
    Bonus
    $50,000
    Other
    $964,644
    Deferred
    $33,990
    Nontaxable benefits
    $12,079
    Filer's total
    $2,017,678

  • JOANNE M DESTEFANO

    FORMER CFO & EVP

    Total calculated
    $585,531
    From this org
    $529,996
    From related orgs
    $0
    Other
    $55,535
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $430,507
    Bonus
    $92,250
    Other
    $7,239
    Deferred
    $49,005
    Nontaxable benefits
    $6,530
    Filer's total
    $585,531

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 — 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 · Tax indemnification and gross-up payments
  • 1a · Discretionary spending account
  • 1a · Housing allowance or residence for personal use
  • 1a · Payments for business use of a personal residence
  • 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 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 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 or charter travel
THE POSITIONS OF PRESIDENT OF CORNELL UNIVERSITY AND THE DEAN OF MEDICINE AT WEILL CORNELL 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. EXPENSES FOR USE OF THEIR RESPECTIVE HOMES FOR THE UNIVERSITY'S BUSINESS PURPOSES ARE PAID OR REIMBURSED BY THE UNIVERSITY. TAXABLE HOUSING BENEFITS ARE SHOWN IN SCHEDULE J FOR ZEV ROSENWAKS AND KEN MIRANDA. POTENTIALLY TAXABLE BENEFITS, SUCH AS USE OF AN AUTOMOBILE, PROVIDING A CORNELL EMPLOYEE AS A DRIVER, CLUB AND ASSOCIATION MEMBERSHIPS USED FOR BUSINESS PURPOSES, DISCRETIONARY SPENDING ACCOUNTS, PERSONAL SERVICES, AND PAYMENT OF PROFESSIONAL ADVISORS HAVE BEEN INCLUDED WHERE RELEVANT IN SCHEDULE J, PART II. WHERE BENEFITS ARE TAXABLE, SUCH AMOUNTS ARE INCLUDED AS TAXABLE WAGES ON THE EMPLOYEES' RESPECTIVE FORMS W-2. 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. EMPLOYEES MAY UPGRADE THEIR CLASS OF SERVICE AT THEIR OWN EXPENSE USING THEIR OWN MEANS OF PAYMENT OR THEIR FREQUENT-FLYER MILES. PREMIUM CLASS (E.G., BUSINESS CLASS, FIRST CLASS, ETC) MUST NOT BE PURCHASED USING SPONSORED FUNDS OR FEDERAL APPROPRIATIONS, UNLESS SPECIFICALLY APPROVED IN THE AWARD DOCUMENTS. PURSUANT TO AN INDIVIDUAL'S EMPLOYMENT AGREEMENT AND/OR BENEFITS PACKAGE, TAX GROSS-UPS HAVE BEEN PROVIDED FOR CERTAIN BENEFITS THAT HAVE RESULTED IN IMPUTED INCOME.
Schedule J, Part I, Line 7 Non-fixed payments
ALL BONUS PAYMENTS INCLUDED ABOVE ARE NON FIXED AND ARE PROVIDED TO INDIVIDUALS IN RECOGNITION OF ACCOMPLISHMENTS OF SPECIFIC GOALS OR OVERALL PERFORMANCE, EXCEPT CHIEF INVESTMENT OFFICER WHOSE BONUS IS DETERMINED ACCORDING TO A PREDETERMINED FORMULA.
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: KENNETH M. MIRANDA, CHRISTOPHER COWEN, ROBERT HARRINGTON, THOMAS STOKES, AND SCOTT PUCCINO.
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: PENSION RESTORATION BENEFITS, SUPPLEMENTAL WAGES, WHICH INCLUDES WAGES EARNED FOR CLINICAL SERVICES AT THE HOSPITAL, AND OTHER TAXABLE BENEFITS OR REIMBURSEMENTS RECEIVED, SUCH AS A HOUSING ALLOWANCE. THE FOLLOWING INDIVIDUALS RECEIVED SUPPLEMENTAL WAGES FOR CLINICAL SERVICES: ROBERT MIN, ZEV ROSENWAKS, HEY-JOO KANG, LEONARD GIRARDI, KIEHYUN DANIEL RIEW AND RONY T. ELIAS. THE FOLLOWING INDIVIDUALS RECEIVED TAXABLE HOUSING ALLOWANCES: KENNETH M. MIRANDA AND ZEV ROSENWAKS.
Schedule J, Part II, Column (C)
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 ON A TAX-FREE BASIS, FOR A PORTION OF THEIR HEALTH, DENTAL, AND LIFE INSURANCE. EMPLOYEES CONTRIBUTE TO THOSE BENEFITS ON A PRE-TAX BASIS, ALONG WITH OTHER PRE-TAX BENEFITS SUCH AS VISION, A FLEXIBLE SPENDING ACCOUNT, DEPENDENT GROUP LIFE INSURANCE, AND RETIREMENT ACCOUNTS.

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.

Provenance

Return type
form_990
Tax year
2023
Filed
13 May 2025
IRS schema version
2023v6.0
Source object
202511339349300031

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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