2024-03-13T11:43:01+00:00 2023-06-30 363990892 Capin Crouse LLP 1255 Lakes Parkway Suite 105 Lawrenceville GA 30043 990 2022-07-01 570314390 Erskine College and Theological Seminary ERSK 8643798812 PO Box 338 Due West SC 29639 Dr Steven Adamson Presdient 8643798812 2024-03-13 true Dr Steven Adamson 999009999 true Daren Daiga P01074795 5055022746 2022 2023-04-26 12:10:37Z Dr Steven Adamson PO Box 338 Due West SC 29639 98216669 false X www.erskine.edu X 1837 SC Christian liberal arts college and graduate theological seminary. 14 14 488 18 0 0 3783530 2522403 38103174 39331291 4273158 1332508 50808 34396 46210670 43220598 22399804 23252941 0 9318830 9475001 0 386349 13452217 13575066 45170851 46303008 1039819 -3082410 69987890 68664975 19562125 19149700 50425765 49515275 Erskine College exists to glorify God as a Christian academic community where students are equipped to flourish as whole persons for lives of service through the pursuit of undergraduate liberal arts and graduate theological education. false false 41315481 23252941 39331291 Erskine College is a comprehensive, fully accredited, Christian college and theological seminary offering undergraduate, master's, and doctoral degrees to approximately 850 students. The college program offers 24 baccalaureate majors, and the seminary offers 5 master's degrees and a doctor of ministry degree. Scholarships are awarded to eligible students based on financial need and academic merit allowing students to be equipped to flourish as whole persons for lives of service through the pursuit of undergraduate liberal arts and graduate theological education in a Christ-centered environment. 41315481 true true false true false false true false true true false false false true false true false true false true false false false false false false false true true false false false false false false false false true false false false false true true false false false true 1364 0 true 488 true false false false false false false false false false false false false X 14 14 false false false false false true true true true false false true true true true true true true true false SC X Shelby Crowley 8643798812 PO Box 338 Due West SC 29639 Mr MS Whitehurst Trustee- Chair 2.0 X X 0 0 0 Ms MM Kiser Trustee - Secretary 2.0 X X 0 0 0 Rev AF Shoger Trustee - Vice Chair 2.0 X X 0 0 0 Dr AS Campbell Trustee 2.0 X 0 0 0 Dr BL Howard Trustee 2.0 X 0 0 0 Dr CR Nelson Trustee (part year) 2.0 X 0 0 0 Dr JC Bouwkamp Trustee 2.0 X 0 0 0 Mr CA Runyan Trustee 2.0 X 0 0 0 Mr CM Walker Jr Trustee 2.0 X 0 0 0 Mr JL Ragsdale Trustee 2.0 X 0 0 0 Ms KC Sims Trustee 2.0 X 0 0 0 Ms KJ Claxton Trustee 2.0 X 0 0 0 Rev DM Smith Trustee 2.0 X 0 0 0 Rev E Ray Trustee 2.0 X 0 0 0 Rev LA Shelnutt Trustee 2.0 X 0 0 0 Dr Steve Adamson President 45.0 X 211217 0 21837 Mr Darrell Proffitt VP Finance, Treasurer 45.0 X 20773 0 893 Mrs NG Jones Assistant Secretary 40.0 X 46997 0 10551 Mr Mark L Peeler Athletic Director 40.0 X 100597 0 26022 379584 0 59303 2 false true false Aramark Campus Services PO Box 978839 Dallas TX 75397 Food service 2314691 Aramark Facilities Services 27310 Network Chicago IL 60673 Facilities Management 2160903 Barnes and Noble College PB Box 823660 Philadelphia PA 19182 Bookstore Operator 949742 Robert Half Finance & Accounting 12400 Collections Center Chicago IL 60693 Staffing Services 347975 Lighthouse Strategic Insights LLC PO Box 422 Taylors SC 29687 Consulting Services 241867 6 443348 205999 1873056 54059 2522403 Student Tuition & Fees 611710 30303328 30303328 Auxiliary Enterprises 611710 8765271 8765271 262692 262692 0 0 39331291 451416 451416 33426 1844 31582 0 31582 31582 55868059 54986967 881092 0 881092 881092 10074 7260 2814 2814 0 0 0 0 0 43220598 39331291 0 1366904 23252941 23252941 400781 339221 61560 7747759 6218432 1371476 157851 84151 64536 17399 2216 733885 593588 125720 14577 508425 389916 103831 14678 67329 67329 198648 198648 133199 133199 0 0 0 0 73289 50241 21219 1829 691932 347849 293461 50622 128974 128974 479920 479920 713855 681112 27690 5053 614861 485186 129675 1047475 810201 237274 492022 337290 142453 12279 Food services 2648643 2648643 Athletic teams 1312782 1312782 Facility management 2056518 1639161 417357 2915619 2003683 846252 65684 46303008 41315481 4601178 386349 530541 808825 11272 86272 2218949 1551766 0 0 131030 175034 61666019 36359671 25773513 25306348 31940498 37524466 6896047 794045 1547104 1479283 938936 938936 69987890 68664975 1565371 1196061 956176 691986 0 12199459 11476669 1831200 2700000 3009919 3084984 19562125 19149700 X 8018242 6563132 42407523 42952143 50425765 49515275 69987890 68664975 X -3082410 2169171 2749 X false true X true true true X 1982682 3838065 3609447 3783530 2522403 15736127 0 0 1982682 3838065 3609447 3783530 2522403 15736127 933541 14802586 1277119 1041384 1143913 1889122 484842 5836380 1100 2814 3914 0 0 0 0 0 0 21576421 178130473 0.6861 0.6388 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 668 668 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY The portion of memberships dues designated as lobbying expenditures. 0 938936 X X false 39210574 150417 3146486 1340094 2788629 38378754 48164170 90035 -4944341 740508 3358782 39210574 41606072 418493 8717634 772520 1805509 48164170 43443908 35417 695847 2569100 41606072 39888474 236982 5399509 2081057 43443908 0.0018 0.9982 0.0 false false 1220000 458469 1678469 48055450 25512969 22542481 11152383 10260679 891704 779717 586023 193694 25306348 US Government Loan Funds - Refundable 316134 Annuities Payable 90376 Trust Liabilities 2362013 Asset Retirement Obligations 316461 3084984 22015482 2169171 11853 2181024 19834458 133199 23252941 23386140 43220598 22925972 9104 9104 22916868 133199 23252941 23386140 46303008 Schedule D, Part III, Line 4 Collections of art - description of collections The College maintains an art center that displays works of art including paintings, music boxes, furniture, and other items to the public. The collection enriches the campus community and provides the art students (studio artists and art history majors) with examples of various art mediums used in classroom instruction. The College displays the artwork free of charge to the public. Schedule D, Part V, Line 4 Intended uses of endowment funds The College's endowment intends to provide scholarships to students, help fund department chairs, and fund other restricted program expenses. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Unrealized Gain on Interest Rate Swap - 2749 Rental Expenses - 1844 Fundraising Event Expenses - 7260 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships and Other Aid - 23252941 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expenses - 1844 Fundraising Event Expenses - 7260 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships and Other Aid - 23252941 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The organization publicizes its racially nondiscriminatory policy on the homepage of its website at all times during the taxable year in a manner reasonably expected to be noticed by visitors. The policy is also made available through local print media outlets and college and seminary catalogs. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The College receives Federal and State funds to provide financial aid for students. Europe (Including Iceland and Greenland) 0 0 Program Services Study Abroad 71665 0 0 0 0 0 0 71665 0 71665 false false false false true false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual true Scholarships 859 19027917 Athletic Scholarships 387 4225024 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The College monitors enrollment and the Financial Aid Office of the College keeps the requisite records in either an electronic or hard copy form. No cash changes hands and funds are directly tied to student accounts. X X true true X X X X false false false false false false false false false Dr Steve Adamson President 211217 0 0 0 0 0 372 0 21465 0 233054 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Housing Allowance: As a condition of employment, and as a convenience to the University, the President is provided a home on University grounds. The home is provided as a nontaxable benefit to the President. Schedule J, Part I, Line 1a Personal services Personal Services: The University provides grounds care and housekeeping for the home on University grounds since the President hosts functions for the University at his home. These services are provided as a nontaxable benefit to the President. X 5 54059 Selling cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Line 1a Delegate broad authority to a committee The governing body delegates broad authority to an Executive Committee consisting of the Board Officers and Board Committee Chairs. The Executive Committee has full power and authority to act and to transact any business for and on behalf of the College and in the place of the Board of Trustees during the interim between meetings of the Board of Trustees except the Executive Committee may not appoint or remove Corporate Officers, nor make a bulk sale, dissolve the corporation, alter Bylaws, or authorize degrees. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The College is an institution of the General Synod of the Associate Reformed Presbyterian Church (ARPC). The ARPC appoints the College's trustees and must approve all changes or amendments to the College's charter. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders See explanation for Part VI, Section A, Line 7a. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all officers and board members to complete conflict of interest forms on an annual basis. All other institution staff complete the forms every other year. These forms are reviewed by management and a report is given to the Board of Trustees each year at the February meeting. If a conflict of interest were to arise, all material facts are disclosed to the Committee on Trustees; the proposed contract, transaction, or relationship is examined to determine if it is in the best interest of the college, and the decision is documented; and the individual who has an interest excuses him/herself from the discussion preceding the vote and the vote to approve the proposed contract or transaction. Form 990, Part VI, Line 15a Process to establish compensation of top management official The President's compensation is reviewed on an annual basis as part of a performance review by the Executive Committee. Compensation is compared against information obtained from Form 990s of other institutions similar in size to Erskine and compensation surveys and studies are also used. The process includes contemporaneous substantiation of the deliberation and decision. Form 990, Part VI, Line 15b Process to establish compensation of other employees The President negotiates and sets the compensation for other officers. Compensation is compared against other institutions similar in size to Erskine. This process is documented during the board approval of the budget. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part VIII, Line 2f Other Program Service Revenue Other program income - Total Revenue: 262692, Related or Exempt Function Revenue: 262692, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of split interest agreements - 2749; Schedule F, Part IV, Line 5 The organization has analyzed its ownership in the foreign partnership and has determined that it does not meet the reporting thresholds for Form 8865. General Synod of the Associate Reformed Presbyterian Church 1 Cleveland St Ste 110 Greenville SC 29601 576030380 Convention of churches SC 501(c)(3) 1 NA false Charitable remainder unitrust (6) Trust SC Erskine College and Theological Seminary true false false true false false false false false false false false false false false false false false false false