Form 990 for tax year 2023
Filed by TRUSTEES OF HAMILTON COLLEGE.
This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.
What the amendment changed
Compared with the latest return for 2023 , filed 15 May 2025. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.
- Total revenue
- $306,803,428 changed to $0
- Total expenses
- $243,633,696 changed to $0
- Contributions and grants received
- $32,166,396 changed to $0
- Grants paid
- $55,283,137 changed to $0
- Program service revenue
- $160,340,821 changed to $0
- Investment income
- $113,500,627 changed to $0
- Other revenue
- $795,584 changed to $0
- Total assets, end of year
- $1,783,685,089 changed to $0
- Total liabilities, end of year
- $196,649,500 changed to $0
- Net assets or fund balances, end of year
- $1,587,035,589 changed to $0
- Program services expenses
- $199,224,915 changed to $0
- Management and general expenses
- $37,454,758 changed to $0
- Fundraising expenses
- $6,954,023 changed to $0
- Program service expenses (Part III)
- $199,224,915 changed to not reported
Listed only on the earlier return
- Aditya Bhasin
- Alexander C Sacerdote
- Amy Owens Goodfriend
- Aron J Ain
- Betsy G Bacot
- Christopher D Card
- Christopher P Marshall
- Daniel Fielding
- Daniel I Rifkin
- Daniel T Nye
- David M Solomon
- David P Hess
- David Wippman
- Edvige Jean-Francois
- Eric F Grossman
- Frank M Anechiario
- Gillian M King
- Gregory T Hoogkamp
- Imad I Qasim
- Jack R selby
- Jonathan T Hind
- Joseph M Shelley
- Julia K Cowles
- Karen L Leach
- Kathleen Corsi
- Kevin J O'Donnell
- Lauren K Jacobson
- Lea Haber Kuck
- Linda E Johnson
- Lindsey L Rotolo
- Lori R Dennison
- Mark T Fedorcik
- Mason P Ashe
- Melissa F Richards
- Michael E Klapmeyer
- Monica C Inzer
- Monique Holloway
- Montgomery G Pooley
- Nancy Roob
- Ngonidzashe Munemo
- Peter B Coffin
- Philip L Hawkins
- Phyllis A Breland
- R Christopher Regan
- Richard Bernstein
- Robert S Morris
- Robert S Welch
- Robert V Delaney Jr
- Ronald R Pressman
- Sean T Bennett
- Sharon D madison
- Spencer Polaske
- William C Schmoker
Listed only on the later return
- A
Totals
- Total revenue
- $306,803,428
- Total expenses
- $243,633,696
- Contributions and grants received
- $32,166,396
- Grants paid
- $55,283,137
- Program service revenue
- $160,340,821
- Investment income
- $113,500,627
- Other revenue
- $795,584
- Total assets, end of year
- $1,783,685,089
- Total liabilities, end of year
- $196,649,500
- Net assets or fund balances, end of year
- $1,587,035,589
- Program services expenses (Part IX)
- $199,224,915
- Management and general expenses
- $37,454,758
- Fundraising expenses
- $6,954,023
- Program service expenses (Part III)
- $199,224,915
Program services were 81.8% 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.
-
1a · Federated campaigns
$0
-
1b · Membership dues
$0
-
1c · Fundraising events
$0
-
1d · Related organizations
$0
-
1e · Government grants (contributions)
$1,129,625
-
1f · All other contributions, gifts and grants
$31,036,771
-
1g · Noncash contributions included above
$8,767,941
-
2a · Program service revenue: Tuition and Fees
total $126,487,330 · related or exempt $126,487,330 · unrelated business $0 · excluded $0
-
2b · Program service revenue: Room & Board
total $30,705,076 · related or exempt $30,705,076 · unrelated business $0 · excluded $0
-
2c · Program service revenue: Auxiliary Operations
total $542,423 · related or exempt $542,423 · unrelated business $0 · excluded $0
-
2d · Program service revenue: Application Fees
total $162,420 · related or exempt $162,420 · unrelated business $0 · excluded $0
-
2e · Program service revenue: State Grants & Contracts
total $1,347,462 · related or exempt $1,347,462
-
2f · All other program service revenue
total $1,096,110 · related or exempt $1,096,110 · unrelated business $0 · excluded $0
-
3 · Investment income
total $12,644,713 · related or exempt $0 · unrelated business -$774,535 · excluded $13,419,248
-
4 · Income from investment of tax-exempt bond proceeds
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
5 · Royalties
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
6a · Gross rents
real property $403,519 · personal property $0
-
6b · Less rental expenses
real property $158,560 · personal property $0
-
6c · Rental income or loss
real property $244,959 · personal property $0
-
6d · Net rental income or loss
total $244,959 · related or exempt $0 · unrelated business $0 · excluded $244,959
-
7a · Gross sales of assets other than inventory
securities $460,288,000 · other assets $0
-
7b · Less cost or other basis and sales expenses
securities $359,432,086 · other assets $0
-
7c · Gain or loss
securities $100,855,914 · other assets $0
-
7d · Net gain or loss
total $100,855,914 · related or exempt $0 · unrelated business $0 · excluded $100,855,914
-
8a · Fundraising events: gross income
$0
-
8a · Fundraising events: contributions included on line 1c
$0
-
8b · Fundraising events: direct expenses
$0
-
8c · Net income from fundraising events
total $0 · unrelated business $0 · excluded $0
-
9a · Gaming: gross income
$0
-
9b · Gaming: direct expenses
$0
-
9c · Net income from gaming
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
10a · Gross sales of inventory
$0
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11a · Other revenue: Bed & Breakfast Revenue
total $276,939 · unrelated business $47,892 · excluded $229,047
-
11b · Other revenue: Vending & Laundry Commissions
total $138,476 · excluded $138,476
-
11c · Other revenue: College Store
total $135,210 · excluded $135,210
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$550,625
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $101,925 · program services $101,925
-
2 · Grants to domestic individuals
total $52,157,480 · program services $52,157,480
-
3 · Grants to foreign organizations and individuals
total $3,023,732 · program services $3,023,732
-
4 · Benefits paid to or for members
total $0 · program services $0
-
5 · Compensation of officers, directors and key employees
total $5,461,258 · program services $517,291 · management and general $4,494,454 · fundraising $449,513
-
6 · Compensation of disqualified persons
total $0 · program services $0 · management and general $0 · fundraising $0
-
7 · Other salaries and wages
total $71,181,687 · program services $62,271,561 · management and general $4,995,742 · fundraising $3,914,384
-
8 · Pension plan contributions
total $6,131,737 · program services $5,251,803 · management and general $553,001 · fundraising $326,933
-
9 · Other employee benefits
total $9,402,890 · program services $8,020,742 · management and general $887,760 · fundraising $494,388
-
10 · Payroll taxes
total $5,597,726 · program services $4,619,029 · management and general $663,811 · fundraising $314,886
-
11a · Fees: management
total $0 · program services $0 · management and general $0 · fundraising $0
-
11b · Fees: legal
total $612,424 · program services $14,754 · management and general $585,220 · fundraising $12,450
-
11c · Fees: accounting
total $445,714 · program services $28,968 · management and general $416,746 · fundraising $0
-
11d · Fees: lobbying
total $1,194 · program services $0 · management and general $1,194 · fundraising $0
-
11e · Fees: professional fundraising services
total $0 · fundraising $0
-
11f · Fees: investment management
total $10,758,763 · program services $0 · management and general $10,758,763 · fundraising $0
-
11g · Fees: other
total $11,155,432 · program services $4,482,213 · management and general $6,584,669 · fundraising $88,550
-
12 · Advertising and promotion
total $404,424 · program services $301,234 · management and general $103,190 · fundraising $0
-
13 · Office expenses
total $11,224,383 · program services $8,525,238 · management and general $2,489,608 · fundraising $209,537
-
14 · Information technology
total $3,277,524 · program services $1,802,638 · management and general $1,474,886 · fundraising $0
-
15 · Royalties
total $0 · program services $0 · management and general $0 · fundraising $0
-
16 · Occupancy
total $5,600,302 · program services $5,449,094 · management and general $112,006 · fundraising $39,202
-
17 · Travel
total $7,866,328 · program services $6,873,229 · management and general $832,754 · fundraising $160,345
-
18 · Travel or entertainment for public officials
total $0 · program services $0 · management and general $0 · fundraising $0
-
19 · Conferences, conventions and meetings
total $319,183 · program services $295,353 · management and general $19,506 · fundraising $4,324
-
20 · Interest
total $7,138,738 · program services $6,781,801 · management and general $356,937 · fundraising $0
-
21 · Payments to affiliates
total $0 · program services $0 · management and general $0 · fundraising $0
-
22 · Depreciation, depletion and amortization
total $19,417,170 · program services $18,912,323 · management and general $310,675 · fundraising $194,172
-
23 · Insurance
total $1,584,709 · program services $18,950 · management and general $1,565,759 · fundraising $0
-
24a · Other expenses: Food Service
total $7,735,582 · program services $7,735,582 · management and general $0 · fundraising $0
-
24b · Other expenses: Special Programs and Events
total $954,015 · program services $146,205 · management and general $62,471 · fundraising $745,339
-
24c · Other expenses: Prizes and Awards
total $871,614 · program services $871,614 · management and general $0 · fundraising $0
-
24d · Other expenses: Resident Advisor Room Charges
total $638,400 · program services $638,400 · management and general $0 · fundraising $0
-
24e · All other expenses
total $569,362 · program services $383,756 · management and general $185,606 · fundraising $0
-
26 · Joint costs (an allocation of the lines above)
total $0 · program services $0 · management and general $0 · fundraising $0
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 $54,491,551 · end of year $67,492,240
-
3 · Pledges and grants receivable
beginning of year $20,565,770 · end of year $21,609,479
-
4 · Accounts receivable
beginning of year $3,314,444 · end of year $1,989,789
-
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 $819,482 · end of year $816,665
-
9 · Prepaid expenses and deferred charges
beginning of year $3,538,935 · end of year $2,604,841
-
10a · Land, buildings and equipment: cost or other basis
$633,120,192
-
10b · Land, buildings and equipment: accumulated depreciation
$353,059,129
-
10c · Land, buildings and equipment, net
beginning of year $271,912,065 · end of year $280,061,063
-
11 · Investments: publicly traded securities
beginning of year $590,254,279 · end of year $495,731,621
-
12 · Investments: other securities
beginning of year $744,166,094 · end of year $907,566,934
-
13 · Investments: program-related
beginning of year $16,011,041 · end of year $22,374
-
14 · Intangible assets
beginning of year $0 · end of year $0
-
15 · Other assets
beginning of year $5,714,677 · end of year $5,790,083
-
17 · Accounts payable and accrued expenses
beginning of year $12,149,380 · end of year $11,795,031
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $0 · end of year $0
-
20 · Tax-exempt bond liabilities
beginning of year $62,582,911 · end of year $61,488,433
-
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 $0 · end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $100,649,283 · end of year $100,675,548
-
25 · Other liabilities
beginning of year $23,155,764 · end of year $22,690,488
-
27 · Net assets without donor restrictions
beginning of year $356,726,000 · end of year $370,627,193
-
28 · Net assets with donor restrictions
beginning of year $1,155,525,000 · end of year $1,216,408,396
-
29 · Capital stock, trust principal or current funds
beginning of year $0 · end of year $0
-
30 · Paid-in or capital surplus, or land, building or equipment fund
beginning of year $0 · end of year $0
-
31 · Retained earnings, endowment or other funds
beginning of year $0 · end of year $0
Mission and programs · 2023
Mission
A liberal arts college chartered in 1812, Hamilton College has an enrollment of approximately 2,000 students, representing 47 states and 61 countries, and offers 58 areas of study in the liberal arts, science, and mathematics. Hamilton also offers pre-professional/cooperative programs in business, education, engineering, law, and medicine, and the opportunity to study abroad in numerous foreign destinations. The College's open curriculum gives students the freedom to shape their own liberal arts education within a research and writing-intensive framework. The College also sponsors 29 varsity athletic programs affiliated with the NCAA Division III, in addition to many club and intramural sports offerings. More than 150 other student clubs and organizations in a variety of interests and disciplines help to further enrich student development.
Activities or mission (Part I)
Hamilton College prepares students for lives of meaning, purpose, and active citizenship. Guided by the motto "Know Thyself," the College emphasizes intellectual growth, flexibility, and collaboration in a residential academic community. Hamilton students learn to think independently, embrace difference, write and speak persuasively, and engage issues ethically and creatively. One of America's first liberal arts colleges, Hamilton enables its students to effect positive change in the world.
-
Providing a liberal arts education to approximately 2000 undergraduate students, Hamilton College is committed to its tradition of being a school of opportunity and provides financial aid packages to approximately 50% of its students. The College's full time faculty was 199 and most hold the highest obtainable degree in their field. Summer recreation programs that provide opportunities for children and students to participate in team and individual sports and develop character and sportsmanship.
Expenses $199,224,915 · Grants $55,283,137 · Revenue $160,340,821
As filed on the 2023 return.
Listed in Part VII
-
David M Solomon
Chair
- Total calculated
- $0
- Hours/week
- 5
-
David Wippman
President
- Total calculated
- $1,105,522
- From this org
- $781,748
- From related orgs
- $0
- Other
- $323,774
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $764,351
- Bonus
- $0
- Other
- $17,397
- Deferred
- $210,376
- Nontaxable benefits
- $113,398
- Filer's total
- $1,105,522
-
Linda E Johnson
Vice Chair
- Total calculated
- $0
- Hours/week
- 5
-
Robert V Delaney Jr
Vice Chair
- Total calculated
- $0
- Hours/week
- 5
-
Aditya Bhasin
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Alexander C Sacerdote
Trustee
- Total calculated
- $0
- Hours/week
- 3
-
Amy Owens Goodfriend
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Aron J Ain
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Betsy G Bacot
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Christopher P Marshall
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Daniel Fielding
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Daniel I Rifkin
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Daniel T Nye
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
David P Hess
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Edvige Jean-Francois
Trustee (07/2023)
- Total calculated
- $0
- Hours/week
- 2
-
Eric F Grossman
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Gregory T Hoogkamp
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Imad I Qasim
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Jack R selby
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Julia K Cowles
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Kathleen Corsi
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Kevin J O'Donnell
Trustee (07/2023)
- Total calculated
- $0
- Hours/week
- 2
-
Lea Haber Kuck
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Lindsey L Rotolo
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Mark T Fedorcik
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Mason P Ashe
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Monique Holloway
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Montgomery G Pooley
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Nancy Roob
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Peter B Coffin
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Philip L Hawkins
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Phyllis A Breland
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
R Christopher Regan
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Richard Bernstein
Trustee
- Total calculated
- $0
- Hours/week
- 3
-
Robert S Morris
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Ronald R Pressman
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Sharon D madison
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
William C Schmoker
Trustee (07/2023)
- Total calculated
- $0
- Hours/week
- 2
-
Gillian M King
Chief of Staff and Secretary
- Total calculated
- $251,952
- From this org
- $220,230
- From related orgs
- $0
- Other
- $31,722
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $217,632
- Bonus
- $0
- Other
- $2,598
- Deferred
- $22,018
- Nontaxable benefits
- $9,704
- Filer's total
- $251,952
-
Karen L Leach
VP Admin & Finance
- Total calculated
- $530,126
- From this org
- $400,620
- From related orgs
- $0
- Other
- $129,506
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $385,456
- Bonus
- $0
- Other
- $15,164
- Deferred
- $101,976
- Nontaxable benefits
- $27,530
- Filer's total
- $530,126
-
Christopher D Card
VP Student Affairs
- Total calculated
- $280,720
- From this org
- $231,362
- From related orgs
- $0
- Other
- $49,358
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $230,851
- Bonus
- $0
- Other
- $511
- Deferred
- $8,333
- Nontaxable benefits
- $41,025
- Filer's total
- $280,720
-
Joseph M Shelley
VP for Library and Information Technology
- Total calculated
- $281,744
- From this org
- $253,865
- From related orgs
- $0
- Other
- $27,879
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $252,501
- Bonus
- $0
- Other
- $1,364
- Deferred
- $25,350
- Nontaxable benefits
- $2,529
- Filer's total
- $281,744
-
Lauren K Jacobson
Chief Investment Officer
- Total calculated
- $2,697,344
- From this org
- $1,476,486
- From related orgs
- $0
- Other
- $1,220,858
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $650,000
- Bonus
- $825,000
- Other
- $1,486
- Deferred
- $1,215,345
- Nontaxable benefits
- $5,513
- Filer's total
- $2,697,344
-
Lori R Dennison
VP Advancement
- Total calculated
- $449,513
- From this org
- $359,865
- From related orgs
- $0
- Other
- $89,648
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $349,694
- Bonus
- $0
- Other
- $10,171
- Deferred
- $33,000
- Nontaxable benefits
- $56,648
- Filer's total
- $449,513
-
Melissa F Richards
VP Communications
- Total calculated
- $323,263
- From this org
- $242,485
- From related orgs
- $0
- Other
- $80,778
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $241,926
- Bonus
- $0
- Other
- $559
- Deferred
- $25,239
- Nontaxable benefits
- $55,539
- Filer's total
- $323,263
-
Monica C Inzer
VP Enrollment Management
- Total calculated
- $424,538
- From this org
- $321,390
- From related orgs
- $0
- Other
- $103,148
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $312,349
- Bonus
- $0
- Other
- $9,041
- Deferred
- $85,274
- Nontaxable benefits
- $17,874
- Filer's total
- $424,538
-
Ngonidzashe Munemo
VP Academic Affairs
- Total calculated
- $376,419
- From this org
- $300,003
- From related orgs
- $0
- Other
- $76,416
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $299,551
- Bonus
- $0
- Other
- $452
- Deferred
- $15,340
- Nontaxable benefits
- $61,076
- Filer's total
- $376,419
-
Sean T Bennett
VP Diversity
- Total calculated
- $222,753
- From this org
- $213,548
- From related orgs
- $0
- Other
- $9,205
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $212,100
- Bonus
- $0
- Other
- $1,448
- Deferred
- $7,173
- Nontaxable benefits
- $2,032
- Filer's total
- $222,753
-
Frank M Anechiario
Professor
- Total calculated
- $309,638
- From this org
- $273,850
- From related orgs
- $0
- Other
- $35,788
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $271,156
- Bonus
- $0
- Other
- $2,694
- Deferred
- $27,250
- Nontaxable benefits
- $8,538
- Filer's total
- $309,638
-
Jonathan T Hind
Director of Athletics
- Total calculated
- $270,148
- From this org
- $228,398
- From related orgs
- $0
- Other
- $41,750
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $225,685
- Bonus
- $0
- Other
- $2,713
- Deferred
- $23,335
- Nontaxable benefits
- $18,415
- Filer's total
- $270,148
-
Michael E Klapmeyer
AVP Facilities and Planning
- Total calculated
- $241,533
- From this org
- $229,096
- From related orgs
- $0
- Other
- $12,437
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $227,775
- Bonus
- $0
- Other
- $1,321
- Deferred
- $9,698
- Nontaxable benefits
- $2,739
- Filer's total
- $241,533
-
Robert S Welch
AVP Const Engagement
- Total calculated
- $289,726
- From this org
- $241,147
- From related orgs
- $0
- Other
- $48,579
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $240,265
- Bonus
- $0
- Other
- $882
- Deferred
- $24,542
- Nontaxable benefits
- $24,037
- Filer's total
- $289,726
-
Spencer Polaske
Director of Investments
- Total calculated
- $406,825
- From this org
- $355,039
- From related orgs
- $0
- Other
- $51,786
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $254,835
- Bonus
- $100,000
- Other
- $204
- Deferred
- $33,000
- Nontaxable benefits
- $18,786
- Filer's total
- $406,825
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 · Travel for companions
- 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 · Form 990 of other organizations
- 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 College requires that the President, the VP for Academic Affairs and the VP for Student Affairs reside on campus as a condition of their employment; therefore, College owned housing is provided for them. In addition, the College pays for reasonable costs of housekeeping to maintain the president's residence. Business class air travel is allowed for members of senior staff only when the travel is overseas or cross-continental. The cost of travel for a companion is allowed for the president only. Other services provided to the president include payment for membership in one club in Manhattan, such as the Princeton Club or the University Club, for the purpose of meeting with College constituents, sponsoring College events and otherwise conducting College business. Because these benefits are nontaxable, they are not included in the employees' Form W-2. However, they are included in Part II, column D of Schedule J.
- Schedule J, Part I, Line 7 Non-fixed payments
- A contractual bonus is paid to the Chief Investment Officer. A discretionary bonus is paid to the Directors of Investments as determined by the CIO and Chair of the Investment Committee based on their performance.
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
-
Town Gown Grant to support local economic development.
-
Clinton Central School
$16,500
Town Gown Grant to support local school.
-
$13,000
Town Gown Grant to support the local arts.
-
Town Gown Grant to support local school activiites.
-
Clinton Fire Department
$10,100
Town Gown Grant to support local fire department.
-
Town Gown Grant to support local ambulance service.
-
The Country Pantry
$9,000
Town Gown Grant to support local pantry.
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.
-
Foundation Hamilton College
Education of Spanish language and culture · SP · controlled entity
Directly controlled by Hamilton College
-
Hamilton in France
Education of French Language and culture · FR · controlled entity
Directly controlled by Hamilton College
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.
-
Hamilton Property Group LLC
Rental · NY · income $276,939 · assets $760,871
Directly controlled by Trustees of Hamilton College
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
Pooled Income Funds (2)
Trust · Trust · NY · controlled entity
Directly controlled by NA
-
Charitable Remainder Annuity Trusts (2)
Trust · Trust · NY · controlled entity
Directly controlled by NA
-
Charitable Remainder Unitrusts (13)
Trust · Trust · NY · controlled entity
Directly controlled by NA
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 15 May 2025
- IRS schema version
- 2023v6.0
- Source object
- 202541359349315314
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