BERRY COLLEGE INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- BERRY COLLEGE INC (EIN 58-0566133)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-14
- IRS object ID
- 202401359349304085
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-14T08:22:15-07:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 580566133 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERRY COLLEGE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BERR | BusinessNameControlTxt |
| Phone | 7062362239 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 490129 | AddressLine1Txt |
| City | Mount Berry | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 301490129 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Brian I Erb | PersonNm |
| Person Title | Vice President for Finance | PersonTitleTxt |
| Phone | 7062362265 | PhoneNum |
| Signature | 2024-05-14 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Brian I | PersonFirstNm |
| Person Last | Erb | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 1 | TrustedCustomerCd |
| OOB Security Verification | 11 | OOBSecurityVerificationCd |
| Last Submission Rqr OOB | 0 | LastSubmissionRqrOOBCd |
| Authentication Assurance Level | AAL2 | AuthenticationAssuranceLevelCd |
| Profile Password Change | Yes (X) | ProfilePasswordChangeInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Stephen R Briggs | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 490129 | AddressLine1Txt |
| City | Mount Berry | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 301490129 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $211,892,138 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.berry.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1903 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | Berry College is a private liberal arts college placing emphasis on the importance of a comprehensive and balanced education that unites a challenging academic program with opportunities for meaningful work experience, spiritual and moral growth, and significant service to others. | ActivityOrMissionDesc |
| Voting Members Governing Body | 26 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 26 | VotingMembersIndependentCnt |
| Total Employee | 2999 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $20,593,629 | PYContributionsGrantsAmt |
| CY Contributions Grants | $25,451,330 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $115,380,190 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $120,254,619 | CYProgramServiceRevenueAmt |
| PY Investment Income | $66,804,976 | PYInvestmentIncomeAmt |
| CY Investment Income | $52,442,819 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,392,427 | PYOtherRevenueAmt |
| CY Other Revenue | $4,684,633 | CYOtherRevenueAmt |
| PY Total Revenue | $204,171,222 | PYTotalRevenueAmt |
| CY Total Revenue | $202,833,401 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $56,034,898 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $55,216,702 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $56,325,401 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $60,857,947 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $3,119,636 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $50,118,984 | PYOtherExpensesAmt |
| CY Other Expenses | $52,025,295 | CYOtherExpensesAmt |
| PY Total Expenses | $162,479,283 | PYTotalExpensesAmt |
| CY Total Expenses | $168,099,944 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $41,691,939 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $34,733,457 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,464,693,687 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,506,743,308 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $131,329,154 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $120,821,099 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,333,364,533 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,385,922,209 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Berry College is a private liberal arts college placing emphasis on the importance of a comprehensive and balanced education that unites a challenging academic program with opportunities for meaningful work experience, spiritual and moral growth, and significant service to others. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $35,325,623 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $88,622,550 | RevenueAmt |
| Desc | Higher Education: Instruction - Berry College provides an education in the liberal arts and professional fields which incorporates intellectual engagement, service to others, and meaningful real life work experiences to enable students to live responsible, productive and creative lives in a constantly changing world. (2,287 students) | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $17,347,539 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $27,080,442 | RevenueAmt |
| Desc | Higher Education: Auxiliary Enterprises (including Food Services, Residence Halls, and Bookstore) provide a quality residential living-learning environment which is safe, well maintained and comfortable for students. (2,287 students) | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $36,168,379 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $2,757,782 | RevenueAmt |
| Desc | Higher Education: Academic Support, Student Services, and Institutional Support - The College furthers our students' intellectual, moral and spiritual growth; offers lessons that are gained from worthwhile work done well; and challenges them to devote their learning to community and civic betterment. Our mission guides Berry's faculty, staff, trustees and students toward a challenging and balanced educational program. The ultimate aim of Berry College is service to humanity through inspiration and preparation best expressed in Berry's motto: Not to be ministered unto, but to minister. (2,287 students) | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)
| ExpenseExpenseAmt | GrantGrantAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|---|
| $55,216,702 | $55,216,702 | $0 | Higher Education: Scholarships and Student Aid allow Berry to meet its goal of making an excellent private liberal-arts education accessible to talented students from a wide range of social and economic backgrounds. (2,287 students) |
| $0 | $0 | $1,793,845 | Higher Education: Other program service revenue. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $55,216,702 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $55,216,702 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $1,793,845 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $144,058,243 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 3423 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 2999 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 26 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 26 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Brian I Erb | BusinessNameLine1Txt |
| Business Name Line2 | Office of Business and Finance | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7062362265 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2277 Martha Berry Highway | AddressLine1Txt |
| City | Mount Berry | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 301490129 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (34 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| Stephen R Briggs | ||||||||
| President | 40 | 0 | Yes (X) | $633,256 | $0 | $71,366 | ||
| Brian I Erb | ||||||||
| Treasurer/V P for Finance | 40 | 0 | Yes (X) | $466,388 | $0 | $75,539 | ||
| Cynthia Court | ||||||||
| V P for Advancement | 40 | 0 | $261,332 | $0 | $52,694 | Yes (X) | ||
| Nancy Rewis | ||||||||
| V P for Marketing and Communication | 40 | 0 | $222,485 | $0 | $67,203 | Yes (X) | ||
| Joyce Heames | ||||||||
| Dean Campbell School of Business | 40 | 0 | $242,194 | $0 | $37,421 | Yes (X) | ||
| Debbie E Heida | ||||||||
| Chief of Staff | 40 | 0 | $223,928 | $0 | $36,523 | Yes (X) | ||
| Andrew Bressette | ||||||||
| V P for Enrollment | 40 | 0 | $206,156 | $0 | $45,283 | Yes (X) | ||
| R Daniel Price | ||||||||
| Secretary | 40 | 0 | Yes (X) | $158,895 | $0 | $30,231 | ||
| Mairo Akpose-Simpson | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Sheila Allen | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| David Asbury | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| D Randolph Berry | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Brian Brodrick | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Brandon D Bushnell | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Steven J Cage | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Peter J Capponi | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Aaron Chastain | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| G Bert Clark Jr | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| John Coleman | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| John D Eadie | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Richard W Gilbert | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Vincent L Griffith | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Craig Heyl | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Angie Lewis | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Roger W Lusby III | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Araya Mesfin | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Peter M Musser | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Brent D Ragsdale | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Robert Swarthout | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Fred J Tharpe | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Roger C Tutterow | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Martha Berry Walstad | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Sarah Warren | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Cecil B Wright III | ||||||||
| Trustee | 0 | 0 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,414,634 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $416,260 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 58 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ARAMARK Inc | |||||
| P O Box 490026 | Mount Berry | GA | 30149 | Food Service | $9,050,708 |
| Moriah Services LLC | |||||
| 6262 Big Texas Valley Rd NW | Rome | GA | 30165 | Waste Management | $298,429 |
| Ruffalo Noel Levitz LLC | |||||
| 1025 Kirkwood Pkwy SW | Cedar Rapids | IA | 52404 | Enrollment Management Services | $243,152 |
| BDO USA LLP | |||||
| P O Box 642743 | Pittsburgh | PA | 15264 | Accounting Firm | $235,271 |
| Trees Unlimited | |||||
| PO Box 10 | Cave Spring | GA | 30124 | Tree Services | $202,420 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 11 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $0 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $1,421,635 | GovernmentGrantsAmt |
| All Other Contributions | $24,029,695 | AllOtherContributionsAmt |
| Noncash Contributions | $463,885 | NoncashContributionsAmt |
| Total Contributions | $25,451,330 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Tuition and Fees | 611310 | $88,622,550 | $88,622,550 | $0 | $0 |
| Sales and Services Auxiliary | 611310 | $27,080,442 | $27,080,442 | $0 | $0 |
| Sales and Services Educational | 611310 | $2,757,782 | $2,757,782 | $0 | $0 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,793,845 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,793,845 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $120,254,619 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,134,015 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $31,134,015 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,052,528 | RealAmt |
| Personal | $0 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,052,528 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,052,528 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,052,528 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $28,689,316 | SecuritiesAmt |
| Other | $1,678,225 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,058,737 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $19,630,579 | SecuritiesAmt |
| Other | $1,678,225 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,308,804 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $21,308,804 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rpt Fundraising Event | $0 | ContriRptFundraisingEventAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Vending Machines | 611310 | $49,865 | $0 | $0 | $49,865 |
| Other Investment Income | 611310 | $1,143,830 | $0 | $0 | $1,143,830 |
| Lavender Mountain Hospitality | 611310 | $2,011,457 | $0 | $0 | $2,011,457 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $426,953 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $426,953 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,632,105 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $202,833,401 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $120,254,619 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $57,127,452 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,216,702 | TotalAmt |
| Program Services | $55,216,702 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,489,928 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $1,489,928 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,403,986 | TotalAmt |
| Program Services | $35,630,793 | ProgramServicesAmt |
| Management And General | $6,033,145 | ManagementAndGeneralAmt |
| Fundraising | $1,740,048 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,991,484 | TotalAmt |
| Program Services | $2,169,977 | ProgramServicesAmt |
| Management And General | $821,507 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,135,949 | TotalAmt |
| Program Services | $7,019,644 | ProgramServicesAmt |
| Management And General | $2,551,089 | ManagementAndGeneralAmt |
| Fundraising | $565,216 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,836,600 | TotalAmt |
| Program Services | $2,005,568 | ProgramServicesAmt |
| Management And General | $831,032 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,043 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $85,043 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $244,271 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $244,271 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,445,236 | TotalAmt |
| Program Services | $12,940,550 | ProgramServicesAmt |
| Management And General | $1,375,734 | ManagementAndGeneralAmt |
| Fundraising | $128,952 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $486,125 | TotalAmt |
| Program Services | $5,323 | ProgramServicesAmt |
| Management And General | $478,640 | ManagementAndGeneralAmt |
| Fundraising | $2,162 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,666,159 | TotalAmt |
| Program Services | $7,072,380 | ProgramServicesAmt |
| Management And General | $2,173,474 | ManagementAndGeneralAmt |
| Fundraising | $420,305 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,599,606 | TotalAmt |
| Program Services | $1,284,587 | ProgramServicesAmt |
| Management And General | $1,278,770 | ManagementAndGeneralAmt |
| Fundraising | $36,249 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,603,306 | TotalAmt |
| Program Services | $6,164,594 | ProgramServicesAmt |
| Management And General | $1,432,357 | ManagementAndGeneralAmt |
| Fundraising | $6,355 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,666,801 | TotalAmt |
| Program Services | $3,083,648 | ProgramServicesAmt |
| Management And General | $501,698 | ManagementAndGeneralAmt |
| Fundraising | $81,455 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,856,885 | TotalAmt |
| Program Services | $4,050,754 | ProgramServicesAmt |
| Management And General | -$193,869 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,431,176 | TotalAmt |
| Program Services | $6,465,982 | ProgramServicesAmt |
| Management And General | $965,194 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $814,663 | TotalAmt |
| Program Services | $241,502 | ProgramServicesAmt |
| Management And General | $573,161 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,126,024 | TotalAmt |
| Program Services | $706,239 | ProgramServicesAmt |
| Management And General | $280,891 | ManagementAndGeneralAmt |
| Fundraising | $138,894 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,099,944 | TotalAmt |
| Program Services | $144,058,243 | ProgramServicesAmt |
| Management And General | $20,922,065 | ManagementAndGeneralAmt |
| Fundraising | $3,119,636 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,227,274 | BOYAmt |
| EOY | $2,961,155 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,201,561 | BOYAmt |
| EOY | $5,243,625 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,340,052 | BOYAmt |
| EOY | $15,651,881 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,656,511 | BOYAmt |
| EOY | $3,469,819 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,429,154 | BOYAmt |
| EOY | $11,937,782 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $955,666 | BOYAmt |
| EOY | $864,203 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $430,523 | BOYAmt |
| EOY | $465,850 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $352,643,737 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $141,272,288 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $214,483,030 | BOYAmt |
| EOY | $211,371,449 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,030,414,969 | BOYAmt |
| EOY | $1,056,845,296 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $175,554,947 | BOYAmt |
| EOY | $197,705,535 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $226,713 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,464,693,687 | BOYAmt |
| EOY | $1,506,743,308 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,356,423 | BOYAmt |
| EOY | $10,977,616 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,636,700 | BOYAmt |
| EOY | $75,257,000 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,563 | BOYAmt |
| EOY | $5,125 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,333,468 | BOYAmt |
| EOY | $34,581,358 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $131,329,154 | BOYAmt |
| EOY | $120,821,099 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $160,359,535 | BOYAmt |
| EOY | $174,646,682 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,173,004,998 | BOYAmt |
| EOY | $1,211,275,527 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,333,364,533 | BOYAmt |
| EOY | $1,385,922,209 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,464,693,687 | BOYAmt |
| EOY | $1,506,743,308 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $34,733,457 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $18,329,359 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$505,140 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $305,658,000 | BeginningYearBalanceAmt |
| Contributions | $9,509,000 | ContributionsAmt |
| Investment Earnings Or Losses | $46,984,000 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $7,128,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $10,037,000 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $344,986,000 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $341,959,000 | BeginningYearBalanceAmt |
| Contributions | $9,611,000 | ContributionsAmt |
| Investment Earnings Or Losses | -$30,397,000 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $6,096,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $9,419,000 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $305,658,000 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $268,423,000 | BeginningYearBalanceAmt |
| Contributions | $5,087,000 | ContributionsAmt |
| Investment Earnings Or Losses | $82,538,000 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $5,487,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $8,602,000 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $341,959,000 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $267,974,000 | BeginningYearBalanceAmt |
| Contributions | $1,870,000 | ContributionsAmt |
| Investment Earnings Or Losses | $11,488,000 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $5,174,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $7,735,000 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $268,423,000 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $266,364,000 | BeginningYearBalanceAmt |
| Contributions | $2,664,000 | ContributionsAmt |
| Investment Earnings Or Losses | $13,661,000 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,941,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $9,774,000 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $267,974,000 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.09 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.36 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.55 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $17,496 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $11,365,799 | OtherCostOrOtherBasisAmt |
| Book Value | $11,383,295 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $304,192,402 | OtherCostOrOtherBasisAmt |
| Depreciation | $115,557,410 | DepreciationAmt |
| Book Value | $188,634,992 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $14,170,762 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,423,230 | DepreciationAmt |
| Book Value | $2,747,532 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $22,897,278 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,291,648 | DepreciationAmt |
| Book Value | $8,605,630 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $211,371,449 | TotalBookValueLandBuildingsAmt |
Financial Derivatives FinancialDerivativesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
Closely Held Equity Interests CloselyHeldEquityInterestsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $70,767 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
Other Securities OtherSecuritiesGrp (9 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Equities - Domestic | $98,421,168 | F |
| Equities - International | $32,622,349 | F |
| Private Equities | $20,143,395 | F |
| Alternative Strategies | $370,561 | F |
| Private Credit | $1,683,952 | F |
| Real Assets | $2,351,992 | F |
| Beneficial Interest in Perpetual Trusts | $1,250,316 | F |
| Timber | $25,737,315 | F |
| Other | $15,053,720 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $197,705,535 | TotalBookValueSecuritiesAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| Annuities Payable | $1,733,796 |
| Deposits and Deferred Credits | $5,777,788 |
| Advances from Federal Government | $82,906 |
| Accrued Post Retirement Benefits | $26,986,868 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $34,581,358 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part IV, Line 2b | The College maintained an escrow account for housing deposits made by Faculty/Staff members renting a living space on campus. |
| Schedule D, Part V, Line 4 | To support scholarships, instruction and other operational support (including academic support, student services and maintenance). |
| Schedule D, Part X, Line 2 | The College analyzed its tax position for the years ended June 30, 2023 and 2022 and determined that there were no uncertain tax positions that would have a material impact on the College's consolidated financial statements. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | Advertisements in local newspapers announcing registration dates and programs offered include a summary statement on non-discrimination policy. Also, the policy appears on all publications and materials used for student recruitment. |
| Schedule E, Part I, Line 6 | Government aid included funds received from the U.S. Department of Education and the U.S. Department of Agriculture. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (6 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Central America and the Caribbean | 0 | 0 | Program Services | Education - Study Abroad | $135,469 |
| East Asia and the Pacific | 0 | 0 | Program Services | Education - Study Abroad | $141,947 |
| Europe (including Iceland and Greenland) | 0 | 0 | Program Services | Education - Study Abroad | $472,393 |
| North America (including Canada and Mexico, but not the United States) | 0 | 0 | Program Services | Education - Study Abroad | $100 |
| South America | 0 | 0 | Program Services | Education - Study Abroad | $81,632 |
| Sub-Saharan Africa | 0 | 0 | Program Services | Education - Study Abroad | $130,621 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Spent | $962,162 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt |
|---|---|---|---|
| Tuition Waivers | 17 | $125,940 | $0 |
| Institutional Grants | 2241 | $55,090,762 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 | FormAndLineReferenceDesc |
| Explanation | Students receiving scholarships are judged worthy by the institution's assessment on the basis of academic achievement, financial need, and other similar standards. Scholarships are awarded on a non-discriminatory basis. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Stephen R Briggs | ||||||||||||||
| President | $473,057 | $0 | $153,341 | $0 | $6,858 | $0 | $30,500 | $0 | $45,085 | $0 | $708,841 | $0 | $0 | $0 |
| Brian I Erb | ||||||||||||||
| Treasurer/V P for Finance | $393,108 | $0 | $70,958 | $0 | $2,322 | $0 | $30,500 | $0 | $50,161 | $0 | $547,049 | $0 | $0 | $0 |
| Cynthia Court | ||||||||||||||
| V P for Advancement | $250,686 | $0 | $9,000 | $0 | $1,646 | $0 | $24,600 | $0 | $34,624 | $0 | $320,556 | $0 | $0 | $0 |
| Nancy Rewis | ||||||||||||||
| V P for Marketing and Communication | $211,958 | $0 | $9,000 | $0 | $1,527 | $0 | $23,050 | $0 | $44,747 | $0 | $290,282 | $0 | $0 | $0 |
| Joyce Heames | ||||||||||||||
| Dean Campbell School of Business | $237,650 | $0 | $0 | $0 | $4,544 | $0 | $23,573 | $0 | $15,582 | $0 | $281,349 | $0 | $0 | $0 |
| Debbie E Heida | ||||||||||||||
| Chief of Staff | $214,455 | $0 | $6,000 | $0 | $3,473 | $0 | $21,000 | $0 | $16,117 | $0 | $261,045 | $0 | $0 | $0 |
| Andrew Bressette | ||||||||||||||
| V P for Enrollment | $201,477 | $0 | $4,000 | $0 | $679 | $0 | $19,700 | $0 | $30,977 | $0 | $256,833 | $0 | $0 | $0 |
| R Daniel Price | ||||||||||||||
| Secretary | $154,935 | $0 | $3,000 | $0 | $960 | $0 | $14,708 | $0 | $16,099 | $0 | $189,702 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a | On campus housing is provided by the institution for certain officer(s) and vice president(s) that are required to live on campus. Social club dues and expenses are provided under an accountable plan for certain positions. |
| Schedule J, Part II | Deferred Compensation includes items such as Berry's contribution to the employee retirement plan. Nontaxable benefits represent Berry's payment of welfare benefits (i.e. medical, dental, life insurance), housing, memberships, and employees' contributions to flexible spending accounts and health savings accounts. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Development Authority of Floyd County | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 237182908 | BondIssuerEIN |
| Bond Issued | 2018-06-01 | BondIssuedDt |
| Issue Price | $95,339,200 | IssuePriceAmt |
| Purpose | Current Refunding | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $0 | RetiredAmt |
| Bond Defeased | $0 | BondDefeasedAmt |
| Total Proceeds | $95,339,200 | TotalProceedsAmt |
| In Reserve Fund | $0 | InReserveFundAmt |
| Capitalized Interest | $0 | CapitalizedInterestAmt |
| Refunding Escrow | $0 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $0 | IssuanceCostsFromProceedsAmt |
| Credit Enhancement | $0 | CreditEnhancementAmt |
| Working Capital Expenditures | $0 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $0 | CapitalExpendituresAmt |
| Other Spent Proceeds | $95,339,200 | OtherSpentProceedsAmt |
| Unspent | $0 | UnspentAmt |
| Substantial Completion | 2018 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | Yes (1) | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (1) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Truist Bank | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 20 | TermOfHedgePct |
| Superintegrated Hedge | 0 | SuperintegratedHedgeInd |
| Hedge Terminated | 0 | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (3 entries)
| Relationship With OrgRelationshipWithOrgTxt | Cash GrantCashGrantAmt | Type Of AssistanceTypeOfAssistanceTxt | Assistance PurposeAssistancePurposeTxt |
|---|---|---|---|
| Student | |||
| Relative of Officer | $38,250 | Scholarships | Financial Aid |
| Student | |||
| Relative of Officer | $26,985 | Scholarships | Financial Aid |
| Student | |||
| Relative of Board Member | $15,000 | Scholarships | Financial Aid |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $18,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Books And Publications BooksAndPublicationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $400 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 17 | ContributionCnt |
| Noncash Contributions Rpt F990 | $330,578 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (4 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Inventory | 2 | $85,000 | FMV |
| Yes (X) | Materials and Supplies | 5 | $13,170 | FMV |
| Yes (X) | Equipment | 3 | $9,851 | FMV |
| Yes (X) | Entertainment | 4 | $6,886 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 1 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 2 | Trustees D. Randolph Berry and Martha Walstad are cousins. |
| Form 990, Part VI, Section B, Line 11b | The return and schedules are prepared by college staff and reviewed by management. Additionally the College engages BDO USA, LLP to review the return. Prior to filing, the draft is distributed to all voting members of the Board of Trustees who then review and issue comments or note corrections. |
| Form 990, Part VI, Section B, Line 12c | The Human Resources Director and the Assistant VP for Financial Services review employee statements (including officers and key employees); the President and VP for Finance review Trustee statements. All potential conflicts related to Trustees are evaluated by the Chair of the Audit Committee or their designee. If a conflict is deemed to exist, the individual is required to recuse himself/herself from the decision-making process. All conflicts are then communicated to the VP for Finance for referral to return preparers. |
| Form 990, Part VI, Section B, Line 15 | Using salaries for comparable positions at similar institutions and summary data from the CUPA survey and the Yaffe data, the Executive Committee of the Board of Trustees evaluates and approves the compensation for the president (CEO of organization) and reviews the compensation for the other officers and key employees which have been approved by the president. The College maintains documentation of the approvals. |
| Form 990, Part VI, Section C, Line 19 | Information is available upon request. |
| Form 990, Part XI, Line 9 | Decrease in post retirement benefit obligation: 1,314,362; other: -99,439; and Lavender Mountain Hospitality expenses: -1,720,063. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | Address Line2USAddress/AddressLine2Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|
| Lavender Mountain Property & Development LLC | ||||||||||
| Berry College | 2277 Martha Berry Highway | Mount Berry | GA | 30149 | 580566133 | Real Estate Transaction | GA | $0 | $50,000 | N/A |
| Berry Student Enterprises LLC | ||||||||||
| Berry College | 2277 Martha Berry Highway | Mount Berry | GA | 30149 | 580566133 | Student Operated Campus Enterprises | GA | $640,201 | $0 | N/A |
| Lavender Mountain Hospitality Services LLC | ||||||||||
| Berry College | 2277 Martha Berry Highway | Mount Berry | GA | 30149 | 580566133 | Hospitality Services | GA | $2,011,457 | $14,499,211 | N/A |