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Nonprofiteer
← CORNELL UNIVERSITY

Form 990 for tax year 2022

Filed by CORNELL UNIVERSITY.

Totals

Total revenue
$5,877,363,039
Total expenses
$5,846,117,271
Contributions and grants received
$617,653,886
Grants paid
$864,656,142
Program services expenses (Part IX)
$5,471,757,711
Management and general expenses
$323,508,484
Fundraising expenses
$50,851,076
Program service expenses (Part III)
$5,471,757,711

Program services were 93.6% 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
    $1,935,622
    From this org
    $1,584,762
    From related orgs
    $0
    Other
    $350,860
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $1,535,048
    Bonus
    $0
    Other
    $49,714
    Deferred
    $330,500
    Nontaxable benefits
    $20,360
    Filer's total
    $1,935,622

  • ABIGAIL C COHN

    PROFESSOR & TRUSTEE

    Total calculated
    $184,863
    From this org
    $133,278
    From related orgs
    $0
    Other
    $51,585
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $133,278
    Bonus
    $0
    Other
    $0
    Deferred
    $14,890
    Nontaxable benefits
    $36,695
    Filer's total
    $184,863

  • 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
    0.2

  • CARL E HEASTIE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • CYNTHIA A CUFFIE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • DALE S ROSENTHAL

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • DAN BROMBERG

    GRADUATE STUDENT & TRUSTEE

    Total calculated
    $14,380
    From this org
    $14,380
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • DAVID J BREAZZANO

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • DAVID M EINHORN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • DAVID R LEE

    PROFESSOR & TRUSTEE

    Total calculated
    $465,107
    From this org
    $347,289
    From related orgs
    $0
    Other
    $117,818
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $347,289
    Bonus
    $0
    Other
    $0
    Deferred
    $52,884
    Nontaxable benefits
    $64,934
    Filer's total
    $465,107

  • DEBORAH J ARRINDELL

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • DOUG MITAROTONDA

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • DOUGLAS L BRAUNSTEIN

    CO-VICE CHAIRMAN

    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
    $124,555
    From this org
    $94,799
    From related orgs
    $0
    Other
    $29,756
    Hours/week
    55

  • 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

  • JESSICA M BIBLIOWICZ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • JIA ZHU

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • John Cerialie

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • KATHY HOCHUL

    TRUSTEE & GOVERNOR

    Total calculated
    $0
    Hours/week
    2

  • KATRINA E JAMES

    TRUSTEE

    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

  • LINDA M GADSBY

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • LORETTE SIMON GROSS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • MARIO CILENTO

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • MARTIN F SCHEINMAN ESQ

    TRUSTEE

    Total calculated
    $1,000
    From this org
    $1,000
    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

  • 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
    0.2

  • 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

  • SELAM WOLDAI

    STUDENT & TRUSTEE

    Total calculated
    $2,958
    From this org
    $2,958
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • STEPHANIE KEENE FOX

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • SUSAN C SCHNABEL

    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

  • DONICA VARNER

    UNIVERSITY COUNSEL

    Total calculated
    $756,998
    From this org
    $706,918
    From related orgs
    $0
    Other
    $50,080
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $667,516
    Bonus
    $0
    Other
    $39,402
    Deferred
    $30,500
    Nontaxable benefits
    $19,580
    Filer's total
    $756,998

  • JOANNE M DESTEFANO

    CFO & EVP

    Total calculated
    $923,288
    From this org
    $861,298
    From related orgs
    $0
    Other
    $61,990
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $826,820
    Bonus
    $20,000
    Other
    $14,478
    Deferred
    $45,255
    Nontaxable benefits
    $16,735
    Filer's total
    $923,288

  • MICHAEL I KOTLIKOFF

    PROVOST

    Total calculated
    $1,048,365
    From this org
    $946,890
    From related orgs
    $0
    Other
    $101,475
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $803,398
    Bonus
    $100,000
    Other
    $43,492
    Deferred
    $70,150
    Nontaxable benefits
    $31,325
    Filer's total
    $1,048,365

  • ROBERT J MIN MD

    PRES. & CEO OF PHYSICIAN ORG

    Total calculated
    $2,773,523
    From this org
    $2,723,237
    From related orgs
    $0
    Other
    $50,286
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $369,417
    Bonus
    $0
    Other
    $2,353,820
    Deferred
    $34,650
    Nontaxable benefits
    $15,636
    Filer's total
    $2,773,523

  • AUGUSTINE MK CHOI MD

    PROVOST - MEDICAL AFFAIRS & DEAN

    Total calculated
    $2,469,366
    From this org
    $2,420,981
    From related orgs
    $0
    Other
    $48,385
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $959,258
    Bonus
    $0
    Other
    $1,461,723
    Deferred
    $34,650
    Nontaxable benefits
    $13,735
    Filer's total
    $2,469,366

  • KENNETH MIRANDA

    CHIEF INVESMENT OFFICER

    Total calculated
    $2,702,771
    From this org
    $2,671,714
    From related orgs
    $0
    Other
    $31,057
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $882,484
    Bonus
    $1,668,978
    Other
    $120,252
    Deferred
    $30,500
    Nontaxable benefits
    $557
    Filer's total
    $2,702,771

  • SCOTT PUCCINO

    CFO & ASSOC. TREASURER - WEILL

    Total calculated
    $1,089,049
    From this org
    $1,040,764
    From related orgs
    $0
    Other
    $48,285
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $867,100
    Bonus
    $125,000
    Other
    $48,664
    Deferred
    $34,650
    Nontaxable benefits
    $13,635
    Filer's total
    $1,089,049

  • STEPHEN COHEN

    EXEC. VICE PROV. FOR ADM & FIN

    Total calculated
    $999,305
    From this org
    $929,661
    From related orgs
    $0
    Other
    $69,644
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $924,384
    Bonus
    $0
    Other
    $5,277
    Deferred
    $34,650
    Nontaxable benefits
    $34,994
    Filer's total
    $999,305

  • HEY-JOO KANG MD

    ASSOCIATE PROFESSOR - CLINICAL

    Total calculated
    $5,520,651
    From this org
    $5,454,878
    From related orgs
    $0
    Other
    $65,773
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $70,297
    Bonus
    $0
    Other
    $5,384,581
    Deferred
    $24,150
    Nontaxable benefits
    $41,623
    Filer's total
    $5,520,651

  • KIEHYUN DANIEL RIEW MD

    ASSISTANT PROFESSOR

    Total calculated
    $4,879,182
    From this org
    $4,797,715
    From related orgs
    $0
    Other
    $81,467
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $155,897
    Bonus
    $0
    Other
    $4,641,818
    Deferred
    $34,650
    Nontaxable benefits
    $46,817
    Filer's total
    $4,879,182

  • LEONARD GIRARDI MD

    ACADEMIC CHAIR

    Total calculated
    $5,143,489
    From this org
    $5,095,255
    From related orgs
    $0
    Other
    $48,234
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $460,882
    Bonus
    $0
    Other
    $4,634,373
    Deferred
    $34,650
    Nontaxable benefits
    $13,584
    Filer's total
    $5,143,489

  • RONY T ELIAS MD

    ASSISTANT PROFESSOR

    Total calculated
    $4,326,477
    From this org
    $4,260,879
    From related orgs
    $0
    Other
    $65,598
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $59,627
    Bonus
    $0
    Other
    $4,201,252
    Deferred
    $24,150
    Nontaxable benefits
    $41,448
    Filer's total
    $4,326,477

  • ZEV ROSENWAKS MD

    ACADEMIC PROFESSOR

    Total calculated
    $9,575,375
    From this org
    $9,513,716
    From related orgs
    $0
    Other
    $61,659
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $355,313
    Bonus
    $0
    Other
    $9,158,403
    Deferred
    $34,650
    Nontaxable benefits
    $27,009
    Filer's total
    $9,575,375

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 ROSENWARKS 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. 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: KENNETH M. MIRANDA, MICHAEL KOTLIKOFF, JOANNE DESTEFANO 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 ROSENWARKS, HEY-JOO KANG, LEONARD GIRARDI, KIEHYUN DANIEL RIEW AND RONY T. ELIAS. THE FOLLOWING INDIVIDUALS RECEIVED TAXABLE HOUSING ALLOWANCES: KENNETH M. MIRANDA AND ZEV ROSENWARKS.
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
2022
Filed
10 May 2024
IRS schema version
2022v5.0
Source object
202401319349304360

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

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