2023-02-03T09:44:52-05:00 2022-06-30 520783935 SMITH ELLIOTT KEARNS & COMPANY LLC 19405 EMERALD SQUARE STE 1400 HAGERSTOWN MD 21742 990 2021-07-01 556020064 SHEPHERD UNIVERSITY FOUNDATION INC SHEP 3048765391 PO BOX 5000 SHEPHERDSTOWN WV 25443 JAMES TAYLOR EXECUTIVE VICE PRES. 3048765391 2023-01-21 true JAMES TAYLOR 999009999 KELLY T SMITH CPA P02283604 3017335020 2023-01-21 2021 2023-03-07 01:45:13Z JAMES TAYLOR PO BOX 5000 SHEPHERDSTOWN WV 25443 10136830 false X WWW.SHEPHERDUNIVERSITYFOUNDATION.ORG X 1961 WV PROVIDE SCHOLARSHIPS AND AWARDS FOR STUDENTS ATTENDING SHEPHERD UNIVERSITY, SHEPHERDSTOWN, WV. 26 26 5 115 0 2269984 3713830 240 0 1973872 1188127 17710 650 4261806 4902607 1868065 1914243 0 432448 440819 0 0 338984 730235 2639497 3085297 1622309 1817310 40312036 36211131 1246685 1396296 39065351 34814835 PROVIDE SCHOLARSHIPS AND AWARDS FOR STUDENTS ATTENDING SHEPHERD UNIVERSITY, SHEPHERDSTOWN, WV AND PROVIDE ASSISTANCE AND SUPPORT FOR FACULTY, FACILITIES AND PROGRAMS OF THE UNIVERSITY. false false 1406513 1071173 SCHOLARSHIPS & AWARDS - SHEPHERD UNIVERSITY STUDENTS 852770 843070 GENERAL UNIVERSITY SUPPORT 2259283 true true false false false false false false true true true false false false true true true false false false false false false false true false false true true false false false false false false false false false true false false false false true true false true false true 8 0 true 5 true false false false false false false false false false false false false false X 26 26 false false false false false false false true true false false true true true true true true true false false X X X JAMES TAYLOR 3048765397 SHEPHERD UNIVERSITY SHEPHERDSTOWN WV 25443 MONICA W LINGENFELTER EXECUTIVE VI 40.00 0.20 X 135445 0 8127 CATHY M NEVY COMPTROLLER 40.00 X 87025 0 4916 ARTHUR J AUXER DIRECTOR-AT- 1.00 X 0 0 0 DR JASON BEST DIRECTOR 1.00 0.20 X 0 0 0 KENNETH J BOONE DIRECTOR 1.00 X 0 0 0 CHRISTOPHER S COLBERT PRESIDENT 5.00 0.20 X X 0 0 0 D BENJAMIN DEUELL VICE PRESIDE 3.00 0.20 X X 0 0 0 PAT MOLER EGLE DIRECTOR 1.00 X 0 0 0 TAMMY GILL DIRECTOR 1.00 0.20 X 0 0 0 DR HEIDI M HANRAHAN DIRECTOR 1.00 X 0 0 0 MARY JC HENDRIX DIRECTOR-AT- 1.00 X 0 0 0 DARREN B IDEN DIRECTOR 1.00 X 0 0 0 BRIAN K JACKSON DIRECTOR 1.00 X 0 0 0 ROBERT H JENSENIUS DIRECTOR 1.00 0.20 X 0 0 0 VICTORIA M JOHNSTON DIRECTOR 1.00 X 0 0 0 AUSTIN J SLATER JR TREASURER 1.00 0.20 X X 0 0 0 MATTHEW P KNOTT DIRECTOR 1.00 X 0 0 0 CECELIA MASON DIRECTOR-AT- 1.00 X 0 0 0 MARY ELIZABETH OATES DIRECTOR 1.00 X 0 0 0 ANDREW PATTERSON DIRECTOR 1.00 X 0 0 0 J DAVID RICKARD DIRECTOR 1.00 X 0 0 0 CHRISTOPHER K ROBERTSON DIRECTOR 1.00 X 0 0 0 MARY KATHRYN ROBINSON DIRECTOR 1.00 X 0 0 0 DR JANINE SAM DIRECTOR 1.00 X 0 0 0 JAMES S SCOTT DIRECTOR 1.00 X 0 0 0 W GREGORY SNELLINGS DIRECTOR 1.00 X 0 0 0 KARL L WOLF SECRETARY 1.00 0.20 X X 0 0 0 ALFRED L YOUNG DIRECTOR 1.00 X 0 0 0 222470 13043 1 false false false 13360 3700470 1596393 3713830 1163530 1163530 5247810 5223213 24597 24597 24597 1840 13360 11010 -9170 -9170 MISCELLANEOUS 900099 9820 9820 9820 4902607 1188777 926008 926008 988235 988235 234371 43072 191299 155940 155940 3375 3375 18273 18273 28860 3108 25752 2451 2451 43060 43060 198309 198309 1410 1410 62218 62218 5056 5056 1350 1350 385 385 16842 9700 7142 COLLEGE EVENT EXPENSES 289160 289160 PROGRAM DEVELOPMENT 51383 51383 UNCOLLECTIBLE PLEDGES 40000 40000 CHANGE IN GIFT ANNUITIES 12487 12487 6124 6124 3085297 2259283 826014 0 711709 959794 3751137 3116550 1275317 470232 87 87 6582 6582 220474 127740 97124 92734 34013630 31088928 425812 445804 30638 30420 40312036 36211131 2632 5802 1170776 1329446 73277 61048 1246685 1396296 X -1075485 -1153151 40140836 35967986 39065351 34814835 40312036 36211131 X 1817310 -6067826 X false true X true true true X 2538678 2817004 4072712 2269984 3713830 15412208 2538678 2817004 4072712 2269984 3713830 15412208 3328755 12083453 572678 728899 790260 703627 1163530 3958994 9830 9834 9761 13547 9820 52792 19423994 60740 0.62210 0.68320 X PART II, LINE 10 MISCELLANEOUS 42,972 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 30505661 2124843 -4311234 -1021075 27298195 24124439 541449 6902894 -1063121 30505661 22985970 2024853 80139 -966523 24124439 22219574 865984 999493 -1099081 22985970 27340297 920859 762998 -6804580 22219574 1.00000 false false 40000 40000 160202 107468 52734 20272 20272 92734 GIFT ANNUITIES PAYABLE 61048 61048 X -1355693 -6067826 12600 -203074 -6258300 4902607 4902607 2894823 12600 12600 2882223 203074 203074 3085297 SCHEDULE D, PAGE 2, PART IV, LINE 2B CUSTODIAL ACCOUNTS REPRESENTING FUNDS HELD BY THE FOUNDATION ON BEHALF OF SHEPHERD UNIVERSITY AND/OR DEPARTMENTS OF THE UNIVERSITY ARE REPORTED AS CUSTODIAL LIABILITIES. THE FOUNDATION IS RESPONSIBLE FOR THE MANAGEMENT AND ADMINISTRATION OF THESE FUNDS. SCHEDULE D, PAGE 2, PART V, LINE 4 THE FOUNDATION'S ENDOWMENTS CONSISTS OF INDIVIDUAL FUNDS ESTABLISHED TO PROVIDE INVESTMENT INCOME FOR THE FOUNDATION'S OPERATIONS. SCHEDULE D, PAGE 3, PART X THE FOUNDATION FOLLOWS GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THE FOUNDATION'S POLICY IS TO CHARGE PENALTIES AND INTEREST TO INCOME TAX EXPENSE AS INCURRED. THE FOUNDATION'S FEDERAL AND STATE INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAX AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THE RETURNS ARE FILED. SCHEDULE D, PAGE 4, PART XI, LINE 2D EXPENSES NETTED WITH OTHER INCOME -4,765 INVESTMENT FEES NETTED WITH INCOME -198,309 SCHEDULE D, PAGE 4, PART XII, LINE 4B EXPENSES NETTED WITH OTHER INCOME 4,765 INVESTMENT FEES NETTED WITH INCOME 198,309 GALA EVENT 15200 13360 1840 7800 450 2760 15200 13360 1840 7800 450 2760 11010 -9170 false SHEPHERD UNIVERSITY 301 NORTH KING STREET SHEPHERDSTOWN WV 25443 556000799 GOV 843070 GENERAL EXPENSES EASTERN AREA HEALTH EDUCATION CENTE 2600 WEST ARLINGTON BLVD GREENVILLE NC 27834 352174239 501C3 9945 GENERAL SUPPORT COMMUNITY NETWORKS INC PO BOX 3064 MARTINSBURG WV 25402 550662121 501C3 6250 GENERAL SUPPORT BERKELEY CO MEALS-ON-WHEELS INC 116 EAST KING STREET MARTINSBURG WV 25401 237121298 501C3 15625 GENERAL SUPPORT SHENANDOAH COMMUNITY HEALTH FOUNDAT PO BOX 1146 MARTINSBURG WV 25402 300300989 501C3 31250 GENERAL SUPPORT CONTEMPORARY AMERICAN THEATER FESTIVAL PO BOX 429 SHEPHERDSTOWN WV 25443 550711349 501C3 14800 GENERAL SUPPORT 6 SCHOLARSHIPS & AWARDS FOR 425 988235 X 220 ESTIMATED FMV X 9 1567302 FMV - NYSE X 1 19991 FMV X MISC. GOODS 91 5880 ESTIMATED FMV X GIFT CARDS 1 500 ACTUAL COST X FURNITURE 5 2500 ESTIMATED FMV false false false SCHEDULE M, PAGE 2, PART II COLUMN B REPORTS THE NUMBER OF ITEMS CONTRIBUTED, WITH THE EXCEPTION OF SECURITIES, WHICH REPORTS THE NUMBER OF CONTRIBUTORS. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED AND SIGNED BY THE EXECUTIVE VICE PRESIDENT. THE FORM 990 IS DISTRIBUTED ELECTRONICALLY TO THE EXECUTIVE AND AUDIT COMMITTEES FOR REVIEW BEFORE THE RETURN IS FILED. THE PUBLIC DISCLOSURE COPY IS KEPT ON FILE IN THE SHEPHERD UNIVERSITY FOUNDATION OFFICES. FORM 990, PAGE 6, PART VI, LINE 12C PRIOR TO BOARD OR COMMITTEE ACTION ON A CONTRACT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, A DIRECTOR OR COMMITTEE MEMBER HAVING A CONFLICT OF INTEREST AND WHO IS IN ATTENDANCE AT THE MEETING SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. SUCH DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. A DIRECTOR OR COMMITTEE MEMBER WHO PLANS NOT TO ATTEND A MEETING AT WHICH HE OR SHE HAS REASON TO BELIEVE THAT THE BOARD OR COMMITTEE WILL ACT ON A MATTER IN WHICH THE PERSON HAS A CONFLICT OF INTEREST SHALL DISCLOSE TO THE CHAIR OF THE MEETING ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. THE CHAIR SHALL REPORT THE DISCLOSURE AT THE MEETING AND THE DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD'S OR COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. SUCH PERSON SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE VICE PRESIDENT'S COMPENSATION IS REVIEWED BY THE EXECUTIVE BOARD ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 18 THE ORGANIZATION MAKES THE FORMS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. THE ORGANIZATION'S FORM 990 IS ALSO POSTED ON THE GUIDESTAR.ORG WEBSITE WHICH CONTAINS NUMEROUS OTHER FORM 990 NON-PROFIT TAX RETURNS AND IS AVAILABLE FOR ANYONE IN THE PUBLIC TO VIEW. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES THE DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 EXPENSES NETTED WITH OTHER INCOME -4,765 INVESTMENT FEES NETTED WITH INCOME -198,309 EXPENSES NETTED WITH OTHER INCOME 4,765 INVESTMENT FEES NETTED WITH INCOME 198,309 SUF SUPPORTING ORGANIZATION PO BOX 5000 SHEPHERDSTOWN WV 25443 811054787 SUPPORT WV 501C3 12A N/A true SHEPHERD UNIVERSITY 301 NORTH KING STREET SHEPHERDSTOWN WV 25443 556000799 UNIVERSITY WV 6 N/A false false true false false false false false false false false true false false true true false false false false