BELHAVEN UNIVERSITY: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- BELHAVEN UNIVERSITY (EIN 64-0303069)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-15
- IRS object ID
- 202441369349317139
- 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 G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-15T18:05:05-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FORVIS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14241 DALLAS PARKWAY SUITE 1100 | AddressLine1Txt |
| City | DALLAS | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75254 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 640303069 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Belhaven University | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % SHERYL S VITTITOE | InCareOfNm |
| Business Name Control | BELH | BusinessNameControlTxt |
| Phone | 6019688779 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1500 Peachtree Street | AddressLine1Txt |
| City | Jackson | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39202 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Sheryl S Vittitoe | PersonNm |
| Person Title | CFO & VP | PersonTitleTxt |
| Phone | 6019688705 | PhoneNum |
| Signature | 2023-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Sheryl S | PersonFirstNm |
| Person Last | Vittitoe | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Jeanette Verrelli | PreparerPersonNm |
| PTIN | P00742631 | PTIN |
| Phone | 9727028262 | PhoneNum |
| Preparation | 2024-05-15 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| 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 | Roger Parrott | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1500 Peachtree Street | AddressLine1Txt |
| City | Jackson | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $82,966,366 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BELHAVEN.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1883 | FormationYr |
| Legal Domicile State | MS | LegalDomicileStateCd |
| Activity Or Mission | BELHAVEN UNIVERSITY (BELHAVEN) IS A CHRISTIAN LIBERAL ARTS UNIVERSITY DEDICATED TO EXCELLENCE IN CHRISTIAN HIGHER EDUCATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 26 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 24 | VotingMembersIndependentCnt |
| Total Employee | 994 | TotalEmployeeCnt |
| Total Volunteers | 26 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $9,110,190 | PYContributionsGrantsAmt |
| CY Contributions Grants | $11,552,913 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $48,537,467 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $50,257,078 | CYProgramServiceRevenueAmt |
| PY Investment Income | $259,118 | PYInvestmentIncomeAmt |
| CY Investment Income | -$7,127 | CYInvestmentIncomeAmt |
| PY Other Revenue | $260,550 | PYOtherRevenueAmt |
| CY Other Revenue | $186,046 | CYOtherRevenueAmt |
| PY Total Revenue | $58,167,325 | PYTotalRevenueAmt |
| CY Total Revenue | $61,988,910 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $12,263,040 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $15,333,095 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $25,379,699 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $25,895,859 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $6,200,167 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $21,386,147 | PYOtherExpensesAmt |
| CY Other Expenses | $20,261,191 | CYOtherExpensesAmt |
| PY Total Expenses | $59,028,886 | PYTotalExpensesAmt |
| CY Total Expenses | $61,490,145 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$861,561 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $498,765 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $85,118,100 | TotalAssetsBOYAmt |
| Total Assets EOY | $85,609,260 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $22,767,462 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $21,569,784 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $62,350,638 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $64,039,476 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | BELHAVEN UNIVERSITY PREPARES STUDENTS ACADEMICALLY AND SPIRITUALLY TO SERVE JESUS CHRIST IN THEIR CAREERS, IN HUMAN RELATIONSHIPS, AND IN THE WORLD OF IDEAS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $41,628,918 | ExpenseAmt |
| Grant | $15,333,095 | GrantAmt |
| Revenue | $44,531,437 | RevenueAmt |
| Desc | BELHAVEN UNIVERSITY IS A CHRISTIAN LIBERAL ARTS UNIVERSITY DEDICATED TO EXCELLENCE IN CHRISTIAN HIGHER EDUCATION. BELHAVEN'S RICH LEGACY WITH A CHRISTIAN CURRICULUM IS CENTERED ON THE BIBLICAL WORLDVIEW. THIS UNIQUE WORLDVIEW CURRICULUM SEAMLESSLY INTERTWINES HISTORY, LITERATURE, ART, MUSIC, AND PHILOSOPHY INTO A CHRONOLOGICAL CORE CURRICULUM FOR ALL INCOMING FRESHMEN AND SOPHOMORES. BELHAVEN HAS RECEIVED NATIONAL RECOGNITION FOR ITS ACADEMIC PROGRAMS AND AFFORDABILITY, AND THE COLLEGE HAS EARNED REGIONAL ACCREDITATION BY THE COMMISSION ON COLLEGES OF THE SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS (SACS). BELHAVEN IS NATIONALLY ACCREDITED IN ALL FOUR OF THE ARTS: DANCE, MUSIC, THEATRE, AND VISUAL ART. OFFERING 70 AREAS OF STUDY INCLUDING ACADEMIC MAJORS AND CONCENTRATIONS AND A 13:1 STUDENT TO FACULTY RATIO FOR THE TRADITIONAL UNDERGRADUATE PROGRAM, BELHAVEN PROVIDES A CLOSE-KNIT LEARNING COMMUNITY WHERE STUDENTS SEE THE COLLEGE'S VISION AND MISSION LIVED OUT IN THE LIVES OF FACULTY MEMBERS. ACCREDITED ONLINE DEGREE PROGRAMS ARE ALSO AVAILABLE FOR STUDENTS WHO DESIRE DISTANCE LEARNING WITH A CHRISTIAN CURRICULUM. BELHAVEN HAS AN ENROLLMENT OF APPROXIMATELY 6,000 STUDENTS, INCLUDING APPROXIMATELY 3,500 STUDENTS ENROLLED IN ITS NONTRADITIONAL PROGRAM. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,323,779 | ExpenseAmt |
| Revenue | $13,484,129 | RevenueAmt |
| Desc | AUXILIARY EXPENSES-DORMITORIES, CAFETERIA, VENDING MACHINES, BOOKSTORE AND POST OFFICE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $44,952,697 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (true) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (true) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 80 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 994 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 26 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 24 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SHERYL S VITTITOE | PersonNm |
| Phone | 6019688779 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1500 PEACHTREE STREET | AddressLine1Txt |
| City | JACKSON | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (39 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Alan Walters - See Sch O | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Cal Wells - See Sch O | ||||||||
| PAST CHAIRMAN OF THE BOARD | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| CHARLES CANNADA - SEE SCH O | ||||||||
| VICE CHAIRMAN OF THE BOARD | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| CHARLES DOTY - SEE SCH O | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| DOLPHUS WEARY - SEE SCH O | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| EARL FYKE III - SEE SCH O | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| FORREST BERRY - SEE SCH O | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| GAINES STURDIVANT - SEE SCH O | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| JERRY YOUNG - SEE SCH O | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| JAMES HOOD - SEE SCH O | ||||||||
| CHAIRMAN OF THE BOARD | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| KAREN TAYLOR - SEE SCH O | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| LEISHA PICKERING - SEE SCH O | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| LIZA CIRLOT LOOSER - SEE SCH O | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| MARK WINDHAM - SEE SCH O | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| PETER JERNBERG - SEE SCH O | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| RICK WHITLOCK - SEE SCH O | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| SAM LANE - SEE SCH O | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT CASTLEMAN - SEE SCH O | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| STEVE EDWARDS - SEE SCH O | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| TRAY HAIRSTON - SEE SCH O | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| VERNE KENNEDY - SEE SCH O | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| VIRGINIA MORRIS - SEE SCH O | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Oscar Jones | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| WAYNE HUSBAND - SEE SCH O | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| WILL VISE - SEE SCH O | ||||||||
| Board Secretary | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Heath Jordan - SEE SCH O | ||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| ROGER PARROTT - SEE SCH O | ||||||||
| PRESIDENT | 40.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| AUDREY KELLEHER - SEE SCH O | ||||||||
| Provost Start: 05/01/2023 | 40.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| BRADFORD M SMITH - SEE SCH O | ||||||||
| Provost End: 04/30/2023 | 40.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| KEVIN RUSSELL - SEE SCH O | ||||||||
| VP for Enrollment & Univ Mktg | 40.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| SCOTT LITTLE - SEE SCH O | ||||||||
| VP & DIRECTOR OF ATHLETICS | 40.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| JEFFREY L RICKELS - SEE SCH O | ||||||||
| VP FOR UNIVERSITY ADVANCEMENT | 40.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| SHELLEY SMITH - SEE SCH O | ||||||||
| VP | 40.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| SHERYL VITTITOE - SEE SCH O | ||||||||
| CFO | 40.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| SAMUEL BLAINE MCCORKLE - SEE SCH O | ||||||||
| HEAD COACH | 40.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| RICK UPCHURCH - SEE SCH O | ||||||||
| AVP | 40.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| AMY REX SMITH - SEE SCH O | ||||||||
| DEAN | 40.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| STEPHANIE STEELMAN - SEE SCH O | ||||||||
| AVP | 40.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| ERIC HARTER - SEE SCH O | ||||||||
| PROFESSOR | 40.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 15 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $6,984 | FundraisingAmt |
| Government Grants | $7,985,225 | GovernmentGrantsAmt |
| All Other Contributions | $3,560,704 | AllOtherContributionsAmt |
| Noncash Contributions | $1,572,839 | NoncashContributionsAmt |
| Total Contributions | $11,552,913 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition & Fees | 611310 | $44,531,437 | $44,531,437 |
| Auxiliary Enterprises | 611710 | $409,600 | $409,600 |
| Housing Revenue | 721310 | $5,316,041 | $5,316,041 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $50,257,078 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $374,994 | TotalRevenueColumnAmt |
| Exclusion | $374,994 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $83,656 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $83,656 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $83,656 | TotalRevenueColumnAmt |
| Exclusion | $83,656 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $20,528,934 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $20,911,055 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$382,121 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$382,121 | TotalRevenueColumnAmt |
| Exclusion | -$382,121 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $20,571 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $6,984 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $10,490 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,081 | TotalRevenueColumnAmt |
| Exclusion | $10,081 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $40,742 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $55,911 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$15,169 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$15,169 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Miscellaneous Revenues | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $107,478 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $107,478 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $107,478 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $61,988,910 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $50,349,387 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $86,610 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,042,983 | TotalAmt |
| Program Services | $15,042,983 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $290,112 | TotalAmt |
| Program Services | $290,112 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,136,909 | TotalAmt |
| Program Services | $608,038 | ProgramServicesAmt |
| Management And General | $1,357,038 | ManagementAndGeneralAmt |
| Fundraising | $171,833 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,305,110 | TotalAmt |
| Program Services | $14,573,799 | ProgramServicesAmt |
| Management And General | $1,100,375 | ManagementAndGeneralAmt |
| Fundraising | $3,630,936 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $927,355 | TotalAmt |
| Program Services | $701,848 | ProgramServicesAmt |
| Management And General | $52,415 | ManagementAndGeneralAmt |
| Fundraising | $173,092 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,053,075 | TotalAmt |
| Program Services | $1,547,683 | ProgramServicesAmt |
| Management And General | $117,413 | ManagementAndGeneralAmt |
| Fundraising | $387,979 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,473,410 | TotalAmt |
| Program Services | $1,051,637 | ProgramServicesAmt |
| Management And General | $158,502 | ManagementAndGeneralAmt |
| Fundraising | $263,271 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,578 | TotalAmt |
| Management And General | $34,578 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,380 | TotalAmt |
| Management And General | $93,380 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,191 | TotalAmt |
| Management And General | $18,191 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,617,753 | TotalAmt |
| Program Services | $2,434,395 | ProgramServicesAmt |
| Management And General | $1,071,295 | ManagementAndGeneralAmt |
| Fundraising | $112,063 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,193,015 | TotalAmt |
| Program Services | $1,973,314 | ProgramServicesAmt |
| Management And General | $219,701 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,500,377 | TotalAmt |
| Program Services | $791,109 | ProgramServicesAmt |
| Management And General | $705,696 | ManagementAndGeneralAmt |
| Fundraising | $3,572 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,121,335 | TotalAmt |
| Program Services | $397,429 | ProgramServicesAmt |
| Management And General | $1,723,906 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,009,345 | TotalAmt |
| Program Services | $826,498 | ProgramServicesAmt |
| Management And General | $180,656 | ManagementAndGeneralAmt |
| Fundraising | $2,191 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $328,912 | TotalAmt |
| Program Services | $290,799 | ProgramServicesAmt |
| Management And General | $34,522 | ManagementAndGeneralAmt |
| Fundraising | $3,591 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $871,951 | TotalAmt |
| Program Services | $622,349 | ProgramServicesAmt |
| Management And General | $93,800 | ManagementAndGeneralAmt |
| Fundraising | $155,802 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,664,655 | TotalAmt |
| Program Services | $1,901,881 | ProgramServicesAmt |
| Management And General | $286,650 | ManagementAndGeneralAmt |
| Fundraising | $476,125 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $526,984 | TotalAmt |
| Program Services | $376,131 | ProgramServicesAmt |
| Management And General | $56,690 | ManagementAndGeneralAmt |
| Fundraising | $94,162 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Departmental Expenses | $2,271,945 | $711,736 | $1,545,581 | $14,628 |
| REPAIRS & MAINTENANCE | $1,407,385 | $47,574 | $1,359,811 | |
| BAD DEBT EXPENSE | $682,997 | $682,997 | ||
| Dues and Subscriptions | $541,315 | $416,896 | $110,425 | $13,994 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $377,073 | TotalAmt |
| Program Services | $346,486 | ProgramServicesAmt |
| Management And General | $16,656 | ManagementAndGeneralAmt |
| Fundraising | $13,931 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,490,145 | TotalAmt |
| Program Services | $44,952,697 | ProgramServicesAmt |
| Management And General | $10,337,281 | ManagementAndGeneralAmt |
| Fundraising | $6,200,167 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,527,609 | BOYAmt |
| EOY | $7,738,661 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,585,940 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $662,144 | BOYAmt |
| EOY | $757,431 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,727,441 | BOYAmt |
| EOY | $1,338,831 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,000 | 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 | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $460,204 | BOYAmt |
| EOY | $110,782 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $112,053,197 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $49,472,430 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,899,853 | BOYAmt |
| EOY | $62,580,767 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,172,966 | BOYAmt |
| EOY | $12,867,100 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,850 | BOYAmt |
| EOY | $0 | 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 | $10,093 | BOYAmt |
| EOY | $215,688 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,118,100 | BOYAmt |
| EOY | $85,609,260 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,263,635 | BOYAmt |
| EOY | $1,647,116 | 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 | $4,287,953 | BOYAmt |
| EOY | $4,385,591 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | 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 | $15,942,003 | BOYAmt |
| EOY | $14,947,712 | 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 | $273,871 | BOYAmt |
| EOY | $589,365 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,767,462 | BOYAmt |
| EOY | $21,569,784 | 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 | $40,396,224 | BOYAmt |
| EOY | $40,678,125 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,954,414 | BOYAmt |
| EOY | $23,361,351 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,350,638 | BOYAmt |
| EOY | $64,039,476 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,118,100 | BOYAmt |
| EOY | $85,609,260 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $498,765 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,090,755 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $99,318 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,111,536 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,904,650 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,231,431 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,110,190 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,552,913 | CurrentTaxYearAmt |
| Total | $57,910,720 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,111,536 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,904,650 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,231,431 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,110,190 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,552,913 | CurrentTaxYearAmt |
| Total | $57,910,720 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $20,261,959 | SubstantialContributorsTotAmt |
| Public Support Total170 | $37,648,761 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $416,505 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $381,180 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $281,276 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $668,506 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $458,650 | CurrentTaxYearAmt |
| Total | $2,206,117 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $403,384 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $59,574 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $83,264 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,081 | CurrentTaxYearAmt |
| Total | $556,303 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $60,673,140 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $268,408,514 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.62052 | PublicSupportCY170Pct |
| Public Support PY170 | 0.54210 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $152,000 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Held Works Art | HeldWorksArtGrp | |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
Collection Used Other Purposes CollectionUsedOtherPurposesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Other Purposes | Yes (X) | CollectionUsedOtherPurposesInd |
| Other Purposes | DISPLAYED IN UNIV LIBRARY | OtherPurposesDesc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,552,352 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $585,003 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $7,137,355 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,335,803 | BeginningYearBalanceAmt |
| Contributions | $72,652 | ContributionsAmt |
| Investment Earnings Or Losses | -$790,056 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $66,047 | GrantsOrScholarshipsAmt |
| End Year Balance | $6,552,352 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,763,768 | BeginningYearBalanceAmt |
| Contributions | $338,222 | ContributionsAmt |
| Investment Earnings Or Losses | $1,442,367 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $172,753 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $35,801 | AdministrativeExpensesAmt |
| End Year Balance | $7,335,803 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,127,800 | BeginningYearBalanceAmt |
| Contributions | $150,622 | ContributionsAmt |
| Investment Earnings Or Losses | -$136,461 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $344,840 | GrantsOrScholarshipsAmt |
| Other Expenditures | $4 | OtherExpendituresAmt |
| Administrative Expenses | $33,349 | AdministrativeExpensesAmt |
| End Year Balance | $5,763,768 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,526,597 | BeginningYearBalanceAmt |
| Contributions | $224,217 | ContributionsAmt |
| Investment Earnings Or Losses | $317,521 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $294,985 | GrantsOrScholarshipsAmt |
| Other Expenditures | -$382,434 | OtherExpendituresAmt |
| Administrative Expenses | $27,984 | AdministrativeExpensesAmt |
| End Year Balance | $6,127,800 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.70000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.30000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,492,376 | OtherCostOrOtherBasisAmt |
| Book Value | $2,492,376 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $72,844,628 | OtherCostOrOtherBasisAmt |
| Depreciation | $29,821,365 | DepreciationAmt |
| Book Value | $43,023,263 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,892 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,892 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $25,958,724 | OtherCostOrOtherBasisAmt |
| Depreciation | $19,202,158 | DepreciationAmt |
| Book Value | $6,756,566 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,745,577 | OtherCostOrOtherBasisAmt |
| Depreciation | $437,015 | DepreciationAmt |
| Book Value | $10,308,562 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $62,580,767 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| Interest Rate Swap | $255,132 |
| Funds held for others | $51,300 |
| Annuities Payable | $62,357 |
| Operating lease liability | $214,799 |
| Security Deposits | $5,777 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $589,365 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $48,078,702 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,090,755 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$15,056,874 | OtherRevenueAmt |
| Revenue Not Reported | -$13,966,119 | RevenueNotReportedAmt |
| Revenue Subtotal | $62,044,821 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$55,911 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$55,911 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $61,988,910 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $46,389,864 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $55,911 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $55,911 | ExpensesNotReportedAmt |
| Expenses Subtotal | $46,333,953 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $15,156,192 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $15,156,192 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $61,490,145 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PART III, LINE 4 | COLLECTIONS OF ART: THE UNIVERSITY'S WARREN A. HOOD LIBRARY ON THE UNIVERSITY'S CAMPUS, PERMANENTLY DISPLAYS A BOEHM PORCELAIN BIRD COLLECTION. ALSO ON DISPLAY THROUGHOUT THE BUILDING ARE NUMEROUS PIECES FROM THE BELHAVEN PERMANENT ART COLLECTION. |
| SCHEDULE D, PART V, LINE 4 | ENDOWMENT FUNDS: BELHAVEN UNIVERSITY'S ENDOWMENT FUNDS ARE MADE UP OF ENDOWED SCHOLARSHIPS. ENDOWED SCHOLARSHIPS ARE ESTABLISHED AND NAMED BY INDIVIDUAL DONORS WISHING TO PROVIDE PERPETUAL ASSISTANCE TO BELHAVEN STUDENTS. SCHOLARSHIPS ARE AWARDED BY THE OFFICE OF STUDENT FINANCIAL PLANNING IN ACCORDANCE WITH THE CRITERIA ESTABLISHED BY THE DONOR.ENDOWED SCHOLARSHIPS ARE DESIGNED TO PRESERVE AND GROW THE ORIGINAL PRINCIPAL BY PAYING OUT MINIMAL SCHOLARSHIP AMOUNTS EACH ACADEMIC YEAR AND ACCUMULATING ANY EXCESS EARNINGS. |
| SCHEDULE D, PART XI, LINE 2D | RECONCILIATION OF REVENUE PER AUDITED FINANCIAL STATEMENTS WITH RETURN: SCHOLARSHIPS & FINANCIAL AID $(15,156,192) Loss ON INTEREST RATE SWAP (142,733) Loss on Disposal (12,670) Audit Immaterial Differences 254,721 ---------------- TOTAL $(15,056,874) |
| Schedule D, Part XI Line 4b | RECONCILIATION OF REVENUE PER AUDITED FINANCIAL STATEMENTS WITH RETURN: COST OF GOODS SOLD $(55,911) |
| Schedule D, Part XII Line 2d | RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS WITH RETURN: COST OF GOODS SOLD $55,911 |
| Schedule D, Part XII Line 4b | RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS WITH RETURN: SCHOLARSHIPS & FINANCIAL AID $15,156,192 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | COMMUNICATION OF NONDISCRIMINATORY POLICY: THE NONDISCRIMINATORY POLICY IS STATED IN ALL BROCHURES, CATALOGS, ETC. THAT ARE DISTRIBUTED TO STUDENTS, PROSPECTIVE STUDENTS, AND OTHERS. THE POLICY STATES,BELHAVEN UNIVERSITY DOES NOT DISCRIMINATE IN THE ADMINISTRATION OF ITS EDUCATION POLICIES, APPLICATIONS FOR ADMISSION, OR SCHOLARSHIP AND LOAN PROGRAMS. THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES OF BELHAVEN UNIVERSITY ARE MADE AVAILABLE TO ALL STUDENTS WHO ARE ENROLLED REGARDLESS OF SEX, RELIGION, COLOR, NATIONAL ORIGIN, HANDICAP, OR AGE. THIS POLICY CAN BE FOUND AT WWW.BELHAVEN.EDU. |
| SCHEDULE E, PART I, LINE 6A | FINANCIAL AID FROM A GOVERNMENTAL AGENCY: BELHAVEN RECEIVED FINANCIAL AID FROM THE US DEPARTMENT OF EDUCATION AND THE EDUCATION STABALIZATION FUND. Expenditures of federal awards for the year ended June 30, 2023 were $35,221,668 |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (7 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Europe (Including Iceland and Greenland) | 0 | 0 | Program Services | GRANTS | $86,565 |
| Central America and the Caribbean | 0 | 0 | Program Services | GRANTS | $37,714 |
| South Asia | 0 | 0 | Program Services | GRANTS | $8,500 |
| East Asia and the Pacific | 0 | 0 | Program Services | GRANTS | $54,265 |
| South America | 0 | 0 | Program Services | GRANTS | $12,500 |
| Sub-Saharan Africa | 0 | 0 | Program Services | GRANTS | $67,170 |
| North America | 0 | 0 | Program Services | GRANTS | $23,398 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $290,112 | SubtotalSpentAmt |
| Total Spent | $290,112 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (7 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|---|
| Scholarships & Grants | Europe (Including Iceland and Greenland) | 3 | $86,565 | TUITION |
| SCHOLARSHIPS & GRANTS | Central America and the Caribbean | 3 | $37,714 | TUITION |
| SCHOLARSHIPS & GRANTS | South Asia | 1 | $8,500 | TUITION |
| SCHOLARSHIPS & GRANTS | East Asia and the Pacific | 8 | $54,265 | TUITION |
| SCHOLARSHIPS & GRANTS | South America | 1 | $12,500 | TUITION |
| SCHOLARSHIPS & GRANTS | Sub-Saharan Africa | 4 | $67,170 | TUITION |
| SCHOLARSHIPS & GRANTS | North America | 3 | $23,398 | TUITION |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule F, Part I, Line 2 | FormAndLineReferenceDesc |
| Explanation | PROCEDURE TO MONITOR THE USE OF GRANT FUNDS OUTSIDE OF THE US: THE UNIVERSITY MAINTAINS STUDENT FINANCIAL AID RECORDS AND FOLLOWS APPROPRIATE SELECTION CRITERIA FOR ALL GRANTS AND ASSISTANCE AWARDED TO STUDENTS. THE UNIVERSITY HAS AN ACCOUNTING SYSTEM THAT TRACKS GRANT FUNDS EXPENDITURE BY ACCOUNT NUMBER. THE UNIVERSITY HAS AN ANNUAL COMPLIANCE AUDIT CONDUCTED IN ACCORDANCE WITH OMB CIRCULAR A-133 EACH YEAR. FOR THE YEAR ENDED 6/30/2023, THE AUDIT REPORTED THAT THE UNIVERSITY COMPLIED, IN ALL MATERIAL RESPECTS, WITH THE COMPLIANCE REQUIREMENTS OF ITS MAJOR FEDERAL PROGRAMS. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraiser Activity Info FundraiserActivityInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Ruffalocody | PersonNm |
| Activity | Telemarket Svc Agr | ActivityTxt |
| Fundraiser Control Of Funds | false | FundraiserControlOfFundsInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Golf Event | Event1Nm |
| Gross Receipts Event1 | $27,555 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $6,984 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $20,571 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $3,559 | CashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $1,000 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $4,585 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $1,346 | OtherDirectExpensesEvent1Amt |
| Other Events Total | 0 | OtherEventsTotalCnt |
| Gross Receipts Total | $27,555 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $6,984 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $20,571 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $3,559 | CashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $1,000 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $4,585 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $1,346 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $10,490 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $10,081 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships & Grants | GrantTypeTxt |
| Recipient | 1122 | RecipientCnt |
| Cash Grant | $15,042,983 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | PROCEDURE TO MONITOR THE USE OF GRANT FUNDS OUTSIDE OF THE US: THE UNIVERSITY MAINTAINS STUDENT FINANCIAL AID RECORDS AND FOLLOWS APPROPRIATE SELECTION CRITERIA FOR ALL GRANTS AND ASSISTANCE AWARDED TO STUDENTS. THE UNIVERSITY HAS AN ANNUAL COMPLIANCE AUDIT CONDUCTED IN ACCORDANCE WITH OMB CIRCULAR A-133 EACH YEAR. FOR THE YEAR ENDED 6/30/2023, THE AUDIT REPORTED THAT THE UNIVERSITY COMPLIED, IN ALL MATERIAL RESPECTS, WITH THE COMPLIANCE REQUIREMENTS OF ITS MAJOR FEDERAL PROGRAMS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part II | COMPENSATION TABLE: COMPENSATION INFORMATION REQUIRED IN FORM 990, PART VII, SECTION A AND SCHEDULE J, PART II IS PROVIDED IN A TABLE ATTACHED TO THE TAX RETURN DOCUMENT FOLLOWING SCHEDULE R. THE AMOUNTS ARE INCLUDED IN THE ATTACHMENT. |
| Schedule J, Part I, Line 1a | EMPLOYEE BENEFITS: THE PRESIDENT, DR. ROGER PARROTT, RECEIVES A NON-TAXABLE HOUSING ALLOWANCE OF $96,000 AS AN ORDAINED MINISTER. |
Schedule L IRS990ScheduleL
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $0 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | See Part V | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | See Part V | RelationshipDescriptionTxt |
| Transaction | $1,689,389 | TransactionAmt |
| Transaction | Dining Services | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part IV, Line 1 | FormAndLineReferenceDesc |
| Explanation | BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: MMI Dining Systems, LLC- Board members, Gaines P. Sturdivant and Cal Wells, are greater than 35% owners of MMI Dining Systems, LLC. MMI Dining Systems, LLC was also a substantial contributor to the University during the year. | ExplanationTxt |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Works Of Art | WorksOfArtGrp | |
| Art Historical Treasures | ArtHistoricalTreasuresGrp | |
| Art Fractional Interest | ArtFractionalInterestGrp | |
| Books And Publications | BooksAndPublicationsGrp | |
| Clothing And Household Goods | ClothingAndHouseholdGoodsGrp | |
| Cars And Other Vehicles | CarsAndOtherVehiclesGrp | |
| Boats And Planes | BoatsAndPlanesGrp | |
| Intellectual Property | IntellectualPropertyGrp |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,572,839 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Stock Value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities Closely Held Stock | SecuritiesCloselyHeldStockGrp | |
| Secur Prtnrshp Trust Intrsts | SecurPrtnrshpTrustIntrstsGrp | |
| Securities Miscellaneous | SecuritiesMiscellaneousGrp | |
| Qualified Contrib Hist Struct | QualifiedContribHistStructGrp | |
| Qualified Contrib Other | QualifiedContribOtherGrp | |
| Real Estate Residential | RealEstateResidentialGrp | |
| Real Estate Commercial | RealEstateCommercialGrp | |
| Real Estate Other | RealEstateOtherGrp | |
| Collectibles | CollectiblesGrp | |
| Food Inventory | FoodInventoryGrp | |
| Drugs And Medical Supplies | DrugsAndMedicalSuppliesGrp | |
| Taxidermy | TaxidermyGrp | |
| Historical Artifacts | HistoricalArtifactsGrp | |
| Scientific Specimens | ScientificSpecimensGrp | |
| Archaeological Artifacts | ArchaeologicalArtifactsGrp | |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE M, PART I, COLUMN (B) | FormAndLineReferenceDesc |
| Explanation | NUMBER OF CONTRIBUTIONS OR ITEMS CONTRIBUTED: THE AMOUNT IN THIS COLUMN REFLECTS THE NUMBER OF CONTRIBUTIONS RECEIVED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | PROCESS TO REVIEW FORM 990: A COPY OF FORM 990 IS SENT VIA EMAIL TO ALL BOARD MEMBERS. THE 990 IS REVIEWED INTERNALLY BY THE CONTROLLER AND THE CFO. |
| FORM 990, PART VI, SECTION B, LINE 12C | PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES ITS CONFLICT OF INTEREST POLICY BY REQUIRING ALL TRUSTEES AND OFFICERS TO COMPLETE AN ANNUAL CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRE. THE QUESTIONNAIRE IS REVIEWED BY THE EXECUTIVE COMMITTEE AND THE PRESIDENT. IF A CONFLICT ARISES THE INTERESTED MEMBER IS REQUIRED TO DISCLOSE THE CONFLICT/POTENTIAL CONFLICT. FURTHERMORE, THE INTERESTED MEMBER IS PROHIBITED FROM VOTING ON ANY MATTERS RELATED TO THE CONFLICT/POTENTIAL CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15A & 15B | REVIEW OF CEO OR TOP MANAGEMENT OFFICIAL COMPENSATION: THE COMPENSATION OF THE PRESIDENT IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE. THE PRESIDENT REVIEWS AND APPROVES COMPENSATION OF TOP MANAGEMENT AND OTHER EMPLOYEES. THE ANNUAL CCC COMPENSATION SURVEY IS REVIEWED BY THE HUMAN RESOURCES DIRECTOR AND THE PRESIDENT TO ENSURE COMPENSATION LEVELS ARE APPROPRIATE. THE REVIEWS ARE DOCUMENTED IN EMAIL TRANSMITTALS WITH BOARD MEMBERS. THE LAST REVIEW WAS COMPLETED IN AUGUST OF 2023. THE PRESIDENT, CFO, AND DIRECTOR OF HR REVIEW COMPENSATION OF KEY EMPLOYEES. THE LAST REVIEW WAS AUGUST 2023. |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABILITY OF DOCUMENTS: THE ORGANIZATION'S FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | OTHER CHANGES IN NET ASSETS: Loss ON INTEREST RATE SWAP $(142,733) Released from Restriction $ (5,795) Other Changes $ 247,846 -------------- Total $ 99,318 |
| FORM 990, PART VI, SECTION A, LINE 1A | DELEGATION OF AUTHORITY: There is an Executive Committee of the Board that includes the following positions: Board Chair, Former Board Chair, Vice Chair, Secretary, and Board Committee Chairs (Board Committees: Academic Affairs, Business Affairs & Campus Operations, and Student Affairs & Athletics) The Executive Committee holds full power and authority to act on behalf of the Board to adopt, approve, and authorize any and all actions and matters on behalf of the Board of Trustees. This Committee has all authority over the care and direction of all matters pertaining to the welfare of the University including without limitation, operational, academic, legal, financial and personnel matters and will discharge such additional duties as the Board may assign to it from time to time. |
| FORM 990, PART VII, SECTION A & SCHEDULE J, PART II | COMPENSATION TABLE: COMPENSATION INFORMATION REQUIRED IN FORM 990, PART VII, SECTION A AND SCHEDULE J, PART II IS PROVIDED IN A TABLE ATTACHED TO THE TAX RETURN DOCUMENT FOLLOWING SCHEDULE R. THE AMOUNTS ARE INCLUDED IN THE ATTACHMENT. |
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