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Reporting, Disclosure, and Filing Calendar

As part of the program participation agreements signed in connection with financial aid, the college must complete surveys conducted as a part of the Integrated Postsecondary Education Data System (IPEDS) or any other Federal postsecondary institution data collection effort, as designated by the Secretary of Education. Surveys are to be completed in a timely manner and to the satisfaction of the Secretary. Filing the required IPEDS forms also fulfills certain reporting requirements under Titles VI and VII and the ADA.  These surveys are reflected below in the appropriate month. 20 U.S.C. § 1094(a)(17); 34 C.F.R. § 100.6; 29 C.F.R. §§ 1602.48-50

This calendar highlights import reporting deadlines for institutions of higher education.

PHS Annual Report on Possible Research Misconduct (42 C.F.R. PART 93.302)

The college currently has not applied for or received a grant or cooperative agreement under Public Health Research (PHS), however, it files the PHS Annual Report on Possible Research Misconduct with the Office of Research Integrity (ORI) between January 1 and March 1.  

Reporting of Foreign Donations (Higher Education Opportunity Act Title VI, Sec. 628(a)-(b))

By January or July 31 of each year, whichever is sooner depending on the time of the gift, the college must file a disclosure report about any contribution from a foreign entity (whether a foreign government or private sector or foundation) received by a program or center that is a recipient of Title IV funds. Criteria for disclosure are that the amount of the contribution (including cash and the FMV of any property) is greater than $250,000 and all or a significant portion of the contribution will be used by the program or center.

Wage and Tax Statements (W-2 Forms) (26 CFR §31.6051-1)

By Jan. 31 of the year succeeding the calendar year in which wages were paid to an employee, the college must prepare and send to each employee and the IRS Form W-2s.

Tuition Payment Credit Reporting Requirements (26 U.S.C. §6050S’ 26 CFR 1.6050S-2T)

The college must furnish a statement to each individual for whom it is required to file a Form 1098-T, on or before Jan. 31 of the year following the calendar year in which payments were received, or amounts were billed, for qualified tuition and related expenses, or reimbursements, refunds, or reductions of such amounts were made.

Student Loan Interest Reporting (26 U.S.C. §6050S)

As a participant in the Perkins Loan Program, the college must provide statements to all persons who made student loan interest payments on or before Jan. 31 of the year following the calendar year in which the interest payments were received. The statement may simply be a copy of Form 1098-E.

Annual Return of Withheld Federal Income Tax (Form 945)

Due Jan. 31st but can be filed Feb. 10th if deposits were made on time in full payment of taxes for the year.

Form 1099 – Miscellaneous Income

Return filed to reflect miscellaneous income, distributions from pensions, annuities, retirement or pension plans, and other sources. Reporting to the recipient is due Jan. 31st: reporting to the IRS is due Mar. 31st.

Request for Payment (Financial Aid)

Due to the Department of Education in January.

HEDS Actionable Applications

Rolling dates after Jan 1st .

AAUP Faculty Compensation Survey

To AAUP early to mid-January

Job Related Injuries and Illnesses ~OSHA 1970 (29 U.S.C. § 654; 29 CFR 1904.32)

Since the college employees more than 11 people, from February 1 to April 30, it is required to post a summary of the total number of job-related injuries and illnesses that occurred in the prior calendar year. OSHA Form 300 ‘Log of Summary of Occupational Injuries and Illnesses can be used and should be displayed wherever notices to employees are usually posted.

Tuition Payment Credit Reporting Requirements (26 U.S.C. § 6050S; 26 CFR 1.6050S- 2T)

The college must file Form 1098-T with the IRS by February 28 (hard copy) or March 31 (electronic filing) of the year following the calendar year during which payments were received.

Student Loan Interest Reporting (26 U.S.C. § 6050S; 26 CFR 1.6050S-3)

As a participant in the Perkins Loan Program, the college must report student loan interest payments to the IRS. This is done by filing Form 1098-E on or before February 28 (hard copy), or March 31 (electronic).

Transmittal of Wage and Tax Statement (26 CFR § 1.6041-2)

The requirement of the college to file a Statement of Wage and Taxes (W-2) with the IRS creates a requirement for the college to file Transmittal of Wage and Tax Statement (W-3). The W-3 is filed with the Social Security Administration along with copies of each W-2.  The college must file Feb. 28 (hardcopy) or March 31 (electronic).

Student Financial Aid (IPEDS)

Early-February to NCES

Emergency Planning and Community Right-to-Know Act (EPCRA) (42 U.S.C. §§ 11021 and 11022; 40 CFR §370.21 and 370.25)

Since the college operates facilities that require the availability of a material safety data sheet (MSDS) for hazardous chemicals, by March 1 the college should prepare and submit an emergency and hazardous chemical inventory form to the  appropriate local emergency planning committee; the state emergency response commission; and the fire department with jurisdiction over the facility.

Student Loan Interest Reporting (26 U.S.C. § 6050S; 26 CFR 1.6050S-3 and 26 CFR 1.6050S-4T)

Having provided required statements to all persons who made student loan interest payments in January, in March, the college reports student loan interest payments to the IRS on or before March 1 (hard copy) or March 31 (electronic).

Transmittal of Wage and Tax Statement (26 CFR § 1.6041-2)

The requirement of the college to file a Statement of Wage and Taxes (W-2) with the IRS creates a requirement for the college to file Transmittal of Wage and Tax Statement (W-3). The W-3 is filed with the Social Security Administration along with copies of each W-2.  The college must file Feb. 28 (hardcopy) or March 31 (electronic).

Tuition Payment Credit Reporting Requirements (26 U.S.C. § 6050S; 26 CFR 1.6050S- 2T)

The college must file Form 1098-T with the IRS by February 28 (hard copy) or March 31 (electronic filing) of the year following the calendar year during which payments were received.

Form 1042/1042-S Filing and Information Returns (26 USCS § 871; 26 CFR 1.146-1)

The college uses Form 1042-S to report all non-employee payments to non-resident aliens and payments to non-resident employees who claim exemptions from federal income taxes due to a tax treaty. The form is due to the IRS and to each recipient by March 15 of the calendar year following the year in which the income was paid.

Form 1099 – Miscellaneous Income

Return filed to reflect miscellaneous income, distributions from pensions, annuities, retirement or pension plans, and other sources. Reporting to the recipient is due Jan. 31st: reporting to the IRS is due Mar. 31st.

The Student Right to Know Law: Information on Completion or Graduation Rates

20 U.S.C § 1092; 34 CFR §§ 668.41 and 668.45

The college’s completion of the Graduation Rate Survey (GRS) (part of IPEDS reporting done March –April) meets the reporting requirements of the Student Right to Know Law.

HEDS Tuition and Fees Survey

Due to HEDS March 1st.

SURDS Calendar-Year Enrollment

Due to CCHE mid-March to early-April.

Teacher Education Program Reporting Requirements

The college must report annually to the State of Colorado the pass rate on state teacher certification examinations taken by its graduates. The reporting deadline is April 1.

Employer Report of Special Wage Payments (SSA-131)

Report of payments made from nonqualified deferred compensation plan or 457 plan in the same year that the employee makes a deferral. Due to Apr. 1st .

ARRA 1512 of the Recovery Act (Grant Reporting)

The college has one American Recovery and Reinvestment Act (ARRA) grant. It expires August 2013; however, quarterly reporting to the OMB will take place until October 2013. (The 10th day after each calendar quarter end.)

Utilization Report (Financial Aid)

Due to the Colorado Commission on Higher Education April 15th.

Student Financial Services Study

Due to NACUBO early-April

Higher Learning Commission Annual Update - Main

Due to NCA mid-April

Higher Learning Commission Annual Update - Finance

Due to NCA mid-April

Human Resources (IPEDS)

Due to NCES late-April

Fall Enrollment (IPEDS)

Due to NCES late-April

Finance (IPEDS)

Due to NCES late-April

Graduation Rates (150%) (IPEDS)

Due to NCES late-April

Graduation Rates (200%) (IPEDS)

Due to NCES late-April

HHEDS Deposits Survey (IPEDS)

Due to HEDS mid-May

Foreign Bank Accounts and Tax Filings (FBAR)(31 U.S.C. 5314(a))

The FBARs prepared by Colorado College are ones in which individuals have signature authority but no financial interest. The form TD F 90.22-1 is to be completed by the college by June 30th of the year following the year in which there was signatory or other authority, or a monetary interest in foreign financial accounts exceeding $10,000 at any time during the calendar year.

Final Request for Payment (Financial Aid)

Due Jun. 15th to the Colorado Commission on Higher Education.

Voter Registration Provision (20 U.S.C. §1094(a)(23)(A))

The state of Colorado has a voter registration requirement. So, this law applies and requires the college to either to make voter registration forms widely available to students 120 days prior to the deadline for registering to vote or to provide a message devoted exclusively to the topic of voter registration (including an internet address where voter registration forms can found). 

Toxic Substances Control Act (15 USCS §2607; 40 CFR 761.180)

A written annual document log of the disposition of polychlorinated biphenyl (PCB) and PCB items must be prepared for each facility by July 1, covering the previous calendar year (January through December). The written annual report, which summarizes the records and annual document log shall be submitted to the EPA Regional Administrator by July 15th of each year.

Employee Retirement and Income Security Act (ERISA) (29 USC § 1024; 29 CFR § 2520.104a-5; 29 CFR § 2520.104b-10)

The administrator of the college’s employee benefit plan must file a form 5500 by July 31st (210 days after the end of the plan year (plan year and calendar year are the same for the college).

Reporting of Foreign Donations (Higher Education Opportunity Act Title VI, Sec. 628(a)-(b))

By January or July 31 of each year, whichever is sooner depending on the time of the gift, the college must file a disclosure report about any contribution from a foreign entity (whether a foreign government or private sector or foundation) received by a program or center that is a recipient of Title IV funds. Criteria for disclosure are that the amount of the contribution (including cash and the FMV of any property) is greater than $250,000 and all or a significant portion of the contribution will be used by the program or center.

The Student Right to Know Law: Report on Completion or Graduation Rates for Student Athletes (20 U.S.C § 1092; 34 CFR §§ 668.41 and 668.48)

By July 1st of each year, (Since the college offers athletically related student aid), it  must submit a report to the Secretary of Education that covers the 1-year period ending August 31 of the previous year. As a member of the NCAA, the NCAA’s compilation and distribution of graduation rate statistics satisfies the college’s responsibility to provide prospective student-athletes and their parents, high school coach and guidance counselor its report on completion or graduation rates for student athletes.

ARRA 1512 of the Recovery Act (Grant Reporting)

The college has one American Recovery and Reinvestment Act (ARRA) grant. It expires August 2013; however, quarterly reporting to the OMB will take place until October 2013. (The 10th day after each calendar quarter end.)

Fiscal Report of Expenditures (Financial Aid)

Due Jul. 15th to the Colorado Commission on Higher Education.

SURDS Graduation Rates (IPEDS)

Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits (Form 8955-SSA)

Due Jul. 31st.

The Family Educational Rights and Privacy Act of 1974 (FERPA) (20 U.S.C. § 1092(a))

Annually, the college shall notify students currently in attendance of their rights under FERPA and a statement of the procedures required to obtain this information. The information includes but is not limited to: 

  • the student financial assistance programs available to students who enroll at CC;
  • (D) the rights and responsibilities of students receiving financial assistance
  • the cost of attending Colorado College, including  tuition and fees, books and supplies, estimates of typical student room and board costs or typical commuting costs, and  any additional cost of the program in which the student is enrolled or expresses a specific interest;
  • a statement of  the requirements of the Title IV refund policy, with which the college is required to comply;  the requirements for  the return of grant or loan assistance,  and  the requirements for officially withdrawing from the institution;
  • special facilities and services available to students with disabilities;
  • the names of associations, agencies, or governmental bodies which accredit, approve, or license the college and its programs, and the procedures under which any current or prospective student may obtain or review upon request a copy of the documents describing the college’s accreditation, approval, or licensing;
  • the standards which the student must maintain in order to be considered to be making satisfactory progress, (as defined in 20 U.S.C. §1091(a(2);
  • the completion or graduation rate of certificate- or degree-seeking, full-time, undergraduate students entering such institutions;
  • college policies and sanctions related to copyright infringement, including—

(i) an annual disclosure that explicitly informs students that unauthorized distribution of copyrighted material, including unauthorized peer-to-peer file sharing, may subject the students to civil and criminal liabilities;

(ii) a summary of the penalties for violation of Federal copyright laws; and

(iii) a description of the college’s policies with respect to unauthorized peer-to-peer file sharing, including disciplinary actions that are taken against students who engage in unauthorized distribution of copyrighted materials using the institution’s information technology system;

college policies regarding vaccinations.

Request for Payment (Financial Aid)

Due Sept. 15th to the Colorado Commission on Higher Education.

NCAA Division III Financial Aid Report

Due Sept. 15th to the NCAA.

Employee Retirement and Income Security Act (ERISA)~ Form 5500 (29 USC § 1024; 29 CFR § 2520.104a-5; 29 CFR § 2520.104b-10)

A summary annual report must be sent to each plan participant and beneficiary receiving benefits within nine months of the end of the plan year. If the institution obtains an extension for filing the 5500, the extension for distributing is extended to two months after the filing of the form 5500.

Endowment Study (IPEDS)

Due to NACUBO late-September to mid-October.

Fiscal Operations Report & Application to Participate (FISAP)

Due Oct. 1st  to the Department of Education.

Campus Security Act of 1990

See the Jeanne Clery Disclosure of Campus Security Policy and Campus Crime Statistics Act.

In 1990, Congress enacted the Crime Awareness and Campus Security Act of 1990 (Title II of Public Law 101-542), which amended the Higher Education Act of 1965 (HEA). This act required all postsecondary institutions participating in HEA’s Title IV student financial assistance programs to disclose campus crime statistics and security information. The act was amended in 1992, 1998 and 2000. The 1998 amendments renamed the law the Jeanne Clery Disclosure of Campus Security Policy and Campus Crime Statistics Act in memory of a student who was slain in her dorm room in 1986.

Campus Sex Crimes Prevention Act (20 U.S.C. § 1092(f)(1)(I))

The requirement to advise the college community where law enforcement agency information concerning registered sex offenders may be obtained may be met by adding a statement to the Annual Security Report that the college files under the Jeanne Clery Disclosure of Campus Security Policy and Campus Crime Statistics Act Clery Act (Oct 1).

Drug and Alcohol Prevention Program (Annual Notification)

The Drug-Free Schools and Campuses Act requires institutions receiving federal financial assistance to provide materials to students and to employees on (1) the standards of conduct that clearly prohibit illicit drugs and alcohol; (2) legal sanctions; (3) health risks associated with the use of illicit drugs and the abuse of alcohol; (4) drug or alcohol counseling, treatment, or rehabilitation available; (5) sanctions that Colorado College will impose for violations of the college’s Drug Free Campus and Workplace Policy. The law does not mandate a particular date for distribution, but suggested distribution is to make this information part of the Annual Security Report distribution of which is required by October 1st .

Student Unit Record Data System (SURDS) Financial Aid File and Signed Verification

Due Oct. 13th   to the Colorado Commission on Higher Education.

Equity in Athletics Disclosure Act of 1994 (20 U.S.C. § 1092g; 34 C.F.R. §§ 668.41 and 47)

Through its participation in Title IV programs and its coeducational status, no later than Oct 15th, the college must make available (on request) to enrolled students, prospective students, and the public, the report (for the preceding year) that includes information (including but not limited to a listing of varsity teams, number of participants by team, operating expenses attributable to teams,  funds spent on athletically related student aid, ratio of athletically related student aid awarded to male athletes to athletically related student aid awarded to female athletes). Within 15 days of making the report available to students, prospective students, and the public (Oct. 30th), the college must submit the report to the Secretary of Education.

Jeanne Clery Disclosure of Campus Security Policy and Campus Crime Statistics Act

(20 U.S.C. §1092(f))

As a postsecondary institution participating in Title IV student financial assistance programs, the college must prepare, publish, and distribute (through appropriate publications or mailings) to all current students and employees, and to any applicant for enrollment or employment upon request, an annual security report containing information about the college’s campus security policies and campus crime statistics. Information to be shared includes, but is not limited to the following statements:   

  • A statement of current campus policies regarding procedures and facilities for students and others to report criminal actions or other emergencies occurring on campus and policies concerning the college’s response to such reports;
  • The working relationship of campus security personnel with State and local law enforcement agencies;
  • A description of programs designed to inform students and employees about the prevention of crimes;
  • Statistics concerning the occurrence on campus, in or on non-campus buildings or property, and on public property during the most recent calendar year, and during the 2 preceding calendar years for which data are available  of certain criminal offenses;
  • A statement of current campus policies regarding immediate emergency response and evacuation procedures;

 

Violence Against Women Act

Reauthorization of this act in March 2013 resulted in amendments to the Jeanne Clery Disclosure of Campus Security Policy and Campus Crime Statistics  Act. Please see above.

 

ARRA 1512 of the Recovery Act (Grant Reporting)

The college has one American Recovery and Reinvestment Act (ARRA) grant. It expires August 2013; however, quarterly reporting to the OMB will take place until October 2013. (The 10th day after each calendar quarter end.)

Institutional Characteristics Survey (IPEDS)

Due to NCES mid to late-October.

IPEDS Completions  

Due to NCES mid to late-October.

IPEDS 12-Month Enrollment

Due to NCES mid to late-October.

Survey of Voluntary Support of Education

Due to CAE early-October.

Drug and Alcohol Prevention Program (Biennial Review)

In accordance with the Drug Free Schools and Campuses requirements (amended by the Higher Education Opportunity Act), the college will assess the Drug and Alcohol Program that it has established. This review will allow the college to determine the effectiveness of its program and also determine the number of drug and alcohol-related violations and fatalities that occur on campus or as part of the college’s activities. In keeping with the Department of Education’s recommendation, the review will be conducted in even numbers years and focus on the two prior academic years.

Return of Organization Exempt from Income Tax (Form 990) (26 U.S.C § 6033)

As a tax exempt organization that is not eligible for a statutory exception, the college must file an annual return with the Internal Revenue Service. The return must be filed on or before the 15th day of the fifth calendar month following the close of the institution's fiscal year. As the college’s fiscal year end is June 30th, the return is due Nov. 15th of each year.

Mid-Year Utilization Report (Financial Aid)

Due Nov. 15th   to the Colorado Commission on Higher Education.

Tuition Discounting Study

Due to NACUBO late-November.

Common Data Set

Due to CDS Initiative mid-November.

HEDS

Faculty in Higher Education Salary Survey

Due to CUPA – HR mid-December.