2023-04-18T08:56:51-05:00 2022-05-31 BDO USA LLP 421 FAYETTEVILLE STREET SUITE 300 RALEIGH NC 27601 990 2021-06-01 630288811 Birmingham-Southern College % LANE ESTES BIRM 2052264630 900 Arkadelphia Road Birmingham AL 35254 LANE ESTES VP FOR ADMIN & COO 2052264630 2023-04-17 true LANE ESTES 999009999 Sandra L Feinsmith P01064157 9192781936 2023-04-14 2 2021 2023-04-26 12:10:37Z Daniel Coleman 900 Arkadelphia Road Birmingham AL 35254 61644593 false X www.bsc.edu X 1856 AL SEE SCHEDULE O 31 30 711 30 0 0 10435906 8328281 34286400 33389820 1760352 917595 129268 59210 46611926 42694906 9455866 9356611 0 0 20867154 21544695 0 0 5258278 20548374 49677144 50871394 80578450 -4259468 -37883544 148584093 106162162 42824628 39447010 105759465 66715152 X BIRMINGHAM-SOUTHERN COLLEGE PREPARES MEN AND WOMEN FOR LIVES OF SIGNIFICANCE. THE COLLEGE FOSTERS INTELLECTUAL AND PERSONAL DEVELOPMENT THROUGH EXCELLENCE IN TEACHING AND SCHOLARSHIP AND BY CHALLENGING STUDENTS TO ENGAGE THEIR COMMUNITY AND THE GREATER WORLD, TO EXAMINE DIVERSE PERSPECTIVES, AND TO LIVE WITH INTEGRITY. A RESIDENTIAL, BACCALAUREATE LIBERAL ARTS INSTITUTION, BIRMINGHAM-SOUTHERN HONORS ITS METHODIST HERITAGE OF INFORMED INQUIRY AND MEANINGFUL SERVICE. false false 40830372 9356611 33389820 EDUCATIONAL OPPORTUNITIES FOR STUDENTS DURING THE 2021-2022 SCHOOL YEAR- THE TOTAL EXPERIENCE AT BSC FOCUSES ON THE STUDENT AND THEIR INTELLECTUAL AND ETHICAL DEVELOPMENT. WE OFFER THEM OPPORTUNITIES FOR SPIRITUAL AND PHYSICAL WELL BEING, AND OUR ACADEMIC PROGRAM CHALLENGES THEM TO UNDERSTAND A RANGE OF DISCIPLINES, WHILE REQUIRING THE IN-DEPTH STUDY OF ONE. THERE IS MUCH ABOUT OUR COLLEGE THAT IS DISTINCT. WE HAVE A DEDICATED FACULTY WHO MAINTAIN THEIR TRADITION OF UNDERGRADUATE SCHOLARSHIP AND RESEARCH; WE HAVE AN EXPLORATION TERM; AND WE EMPHASIZE LEADERSHIP STUDIES AND SERVICE-LEARNING, CROSS-CULTURAL OPPORTUNITIES, ON- AND OFF-CAMPUS MENTOR RELATIONSHIPS, AND AN EDUCATION WITHIN A LIBERAL ARTS CONTEXT. THE COLLEGE HAS SUCCESSFULLY COMPLETED ITS 5TH YEAR SACS REVIEW DURING THE FISCAL YEAR 19-20. THE REACCREDITATION WAS GRANTED IN THE BEGINNING OF THE 2015 FISCAL YEAR. 40830372 true true false false false false false false false true true false false true true true false true true false false false false false false false false false true true true false false false false false false false false false false true false false false true false false false false true 109 0 true 711 true false false false false false false false false false false false false X 31 30 false false false false false true false true true false false true true true true true true true true false AL X LANE ESTES 2052264640 900 ARKADELPHIA ROAD Birmingham AL 35254 X Bradley J caskey Provost 40.0 0.0 X 186855 0 18403 Trent R gilbert VP ENROLLMENT MGMT 40.0 0.0 X 181938 0 22163 Virginia G loftin VP INST. ADVANCEMENT 40.0 0.0 X 177020 0 18266 Lane K estes VP ADM/COO/INT VP Fin/CFO 40.0 0.0 X 158114 0 20972 Sara H robicheaux PROFESSOR 40.0 0.0 X 145986 0 19910 Daniel B coleman President 40.0 0.0 X X 137454 0 20464 Anthony H hambey VP INFORMATION TECH. 40.0 0.0 X 137335 0 19933 Mark S schantz Professor 40.0 0.0 X 136666 0 16373 Rick A lester Professor 40.0 0.0 X 127551 0 13693 George F klersey PROFESSOR 40.0 0.0 X 123054 0 13017 David M eberhardt VP STUDENT DEVELOPMENT 40.0 0.0 X 106057 0 18769 Jake L marrow PROFESSOR 40.0 0.0 X 108113 0 4851 DeLynn M Zell CHAIR OF THE BOARD 1.0 0.0 X X 0 0 0 REV Keith Thompson VICE CHAIR OF THE BOARD 1.0 0.0 X X 0 0 0 JOELLE PHILLIPS Secretary of the board 1.0 0.0 X X 0 0 0 BROOKE TANNER BATTLE DIRECTOR 1.0 0.0 X 0 0 0 DERRY BUNTING DIRECTOR 1.0 0.0 X 0 0 0 RAGAN CAIN DIRECTOR 1.0 0.0 X 0 0 0 ELIZABETH M DUNN DIRECTOR 1.0 0.0 X 0 0 0 BRIAN ERICKSON DIRECTOR 1.0 0.0 X 0 0 0 Denson N Franklin III DIRECTOR 1.0 0.0 X 0 0 0 BISHOP DAVID GRAVES EX-OFFICIO 1.0 0.0 X 0 0 0 DR BRUCE IRWIN DIRECTOR 1.0 0.0 X 0 0 0 JOAB M LESESNE III DIRECTOR 1.0 0.0 X 0 0 0 JOHN JAMES MCMAHON III DIRECTOR 1.0 0.0 X 0 0 0 ASHLYN MENEGUZZI DIRECTOR 1.0 0.0 X 0 0 0 CARL DALTON CAL NESMITHIII DIRECTOR 1.0 0.0 X 0 0 0 ANDY NEWTON DIRECTOR 1.0 0.0 X 0 0 0 ELIZABETH FEATHERINGILL PHARO DIRECTOR 1.0 0.0 X 0 0 0 REV R Steven Reneau DIRECTOR 1.0 0.0 X 0 0 0 George B Salem DIRECTOR 1.0 0.0 X 0 0 0 REV DR DAVID SALIBA DIRECTOR 1.0 0.0 X 0 0 0 SCOTT SELMAN DIRECTOR 1.0 0.0 X 0 0 0 David M Smith DIRECTOR 1.0 0.0 X 0 0 0 Bryson Stephens DIRECTOR 1.0 0.0 X 0 0 0 Kevin R Stump Sr DIRECTOR 1.0 0.0 X 0 0 0 Sandy Thurmond DIRECTOR 1.0 0.0 X 0 0 0 DR J Kevin Tucker DIRECTOR 1.0 0.0 X 0 0 0 VICTORIA LEE VANVALKENBURGH DIRECTOR 1.0 0.0 X 0 0 0 BISHOP DEBRA WALLACE-PADGETT EX-OFFICIO 1.0 0.0 X 0 0 0 Thomas Waters DIRECTOR 1.0 0.0 X 0 0 0 Richard B Yeilding DIRECTOR 1.0 0.0 X 0 0 0 1726143 0 206814 12 false true false Bon Appetit Management Co 2400 YORKMONT ROAD CHARLOTTE NC 28217 Food Services 2614175 Apogee Telecom Inc 715 West 23rd Street AUSTIN TX 78705 Technology 682740 RICHO USA INC 3500 BLUE LAKE DRIVE SUITE 100 BIRMINGHAM AL 35243 Copiers 489104 Valent Group 431 OFFICE PARK DRIVE BIRMINGHAM AL 35223 Insurance 423909 Flatiron School LLC 11 Broadway 2nd Floor NEW YORK NY 10004 Instructional 366000 11 1680327 6647954 1622881 8328281 TUITION & FEES 611710 20678927 20678927 DORM REVENUES 611710 7244655 7244655 CAFETERIA 611710 4387016 4387016 OTHER 611710 1079222 1079222 33389820 694865 694865 0 0 59210 59210 0 59210 59210 19172417 18949687 222730 222730 222730 0 0 0 0 0 0 0 0 0 0 42694906 33389820 976805 0 9356611 9356611 0 0 1832798 1360210 472588 0 15571495 11659149 2730170 1182176 0 2903377 2029257 674854 199266 1237025 929323 224959 82743 7051244 5075965 1975279 184788 184788 154047 154047 0 0 222730 222730 824678 824678 521146 521146 1250043 1154859 59137 36047 0 0 1163988 10887 1153101 1296716 1266468 30248 0 0 1554204 1109950 258816 185438 0 2825576 2017912 470534 337130 700690 59117 641573 IMPAIRMENT OF LAND BLDG & EQ 26928075 26928075 MISCELLANEOUS EXPENSES 4999219 3465727 1426394 107098 80578450 40830372 34489800 5258278 2514900 6115423 0 0 849773 667215 754871 858444 0 0 0 0 1677296 1204204 0 0 0 0 222314263 157659263 85937348 64655000 45420770 19174295 0 0 0 0 0 0 11429135 13487581 148584093 106162162 2636507 1228109 0 0 0 0 28810784 26504511 0 0 0 0 3227565 2810185 0 0 8149772 8904205 42824628 39447010 X 46922381 9964175 58837084 56750977 105759465 66715152 148584093 106162162 X -37883544 -524033 -636736 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 53984787 1128684 -505148 3557201 137953 81806 50831363 49403369 1732084 7557500 3798178 827914 82074 53984787 53117638 723856 1006739 4317306 1110269 17289 49403369 56701074 1631599 221952 4079959 1335594 21434 53117638 53528445 6639409 3808669 5310557 1925360 39532 56701074 0.03000 0.97000 true false 2524130 2524130 164877213 118269275 46607938 23153124 16608136 6544988 20807385 14925497 5881888 10952411 7856355 3096056 64655000 BENEFICIAL INTEREST IN TRUSTS 12181532 OTHER ASSETS 1306049 13487581 0 SALARIES AND BENEFITS PAYABLE 4240556 OTHER LIABILITIES 2566467 TRUST AND ANNUITY PAYMENT LIAB 1599796 ADV FROM FED GOV'T FOR STUDENT LOAN 399735 DEPOSITS HELD IN CUSTODY FOR OTHERS 97651 8904205 X 31954796 -524033 -524033 32478829 222730 9993347 10216077 42694906 70999109 70999109 222730 9356611 9579341 80578450 SCHEDULE D, PART V, LINE 4: ENDOWMENTS ARE ESTABLISHED TO SUPPORT STUDENT SCHOLARSHIPS, FELLOWSHIPS, AND PROFESSORSHIPS. THE GOALS OF THE ENDOWMENT FUNDS ARE TO SUPPORT STUDENTS, FACULTY, STAFF AND PROGRAMS OF THE COLLEGE. SCHEDULE D, PART X, LINE 2: THE COLLEGE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3). ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. IN JUNE 2009, THE COLLEGE ADOPTED THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") GUIDANCE RELATING TO UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE REQUIRES ENTITIES TO ASSESS THEIR UNCERTAIN TAX POSITIONS FOR THE LIKELIHOOD THAT THEY WOULD BE OVERTURNED UPON INTERNAL REVENUE SERVICE ("IRS") EXAMINATION OR UPON EXAMINATION BY STATE TAXING AUTHORITIES. THE COLLEGE EVALUATES ANY UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT MAY EXIST. THE COLLEGE DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS OR LIABILITIES EXIST FOR THE YEARS ENDED MAY 31, 2022 AND 2021. SCHEDULE D, PART XI, LINE 4B: SPLIT INTEREST AGREEMENTS: $636,736 INSTITUTIONAL AWARDS: $9,356,611 Total To Part XI, Line 4B: $9,993,347 Schedule D, Part XIi, Line 4b: INSTITUTIONAL AWARDS: $9,356,611 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 NONDISCRIMINATORY POLICY THIS INFORMATION IS PUBLISHED IN THE COLLEGE'S CATALOG, IN NEWSPAPER PUBLICATIONS, AND ON THE COLLEGE'S WEBSITE. SCHEDULE E, LINE 6 EXPLANATION OF GOVERNMENT FINANCIAL AID BIRMINGHAM-SOUTHERN RECEIVES STUDENT AID FUNDS THROUGH THE DEPARTMENT OF EDUCATION FOR SUPPLEMENTAL EDUCATION OPPORTUNITY GRANTS (SEOG), PELL GRANTS, FEDERAL WORK STUDY GRANTS, FAMILY EDUCATIONAL LOANS, ACADEMIC COMPETITIVENESS GRANTS, AND NATIONAL SCIENCE AND MATHEMATICS ACCESS TO RETAIN TALENT GRANTS. true STUDENT AID AND INSTITUTIONAL AWARDS 1139 9356611 Schedule I, Part I, Line 2 Birmingham-Southern College has written criteria for scholarships and grants which require formal application or nomination. This paper trail is used for internal reports, audits and donor reports. Funds are tracked in our database software and individual files are maintained or grant/ scholarship recipients. All material is subject to audit. Grant/ Scholarship criteria is reviewed prior to disbursement. 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ADVANCEMENT 177020 0 0 0 0 0 8851 0 9415 0 195286 0 0 0 Sara H robicheaux PROFESSOR 145986 0 0 0 0 0 6844 0 13066 0 165896 0 0 0 Mark S schantz Professor 136666 0 0 0 0 0 6645 0 9728 0 153039 0 0 0 Anthony H hambey VP INFORMATION TECH. 137335 0 0 0 0 0 6867 0 13066 0 157268 0 0 0 A PRIVATE COLLEGES & UNIVERSITIES facilities AUTH 521297592 2017-03-23 18124507 PRIVATE COLLEGES & UNIVERSITIES FA false false false A 0 0 18124507 0 0 0 0 0 0 0 18124507 0 false false true true A false false false false 0 false false false A false true true false 0 false 0 true A true X 4 1518627 Market valuation X IN KIND 1 104254 appraisal false true true SCHEDULE M, PART I, LINE 32B: BSC USES FEG INVESTMENT ADVISORS WHO PROVIDE THE TAX BASIS VALUATION THAT WE USE TO RECORD THE GIFT. THEY ALSO RECEIVE THE SECURITIES, LIQUIDATE THEM, AND PROVIDE THE PROCEEDS FROM THE COLLEGE. FORM 990, PART I, LINE 1: BIRMINGHAM-SOUTHERN COLLEGE PREPARES MEN AND WOMEN FOR LIVES OF SIGNIFICANCE. THE COLLEGE FOSTERS INTELLECTUAL AND PERSONAL DEVELOPMENT THROUGH EXCELLENCE IN TEACHING AND SCHOLARSHIP AND BY CHALLENGING STUDENTS TO ENGAGE THEIR COMMUNITY AND THE GREATER WORLD, TO EXAMINE DIVERSE PERSPECTIVES, AND TO LIVE WITH INTEGRITY. A RESIDENTIAL, BACCALAUREATE LIBERAL ARTS INSTITUTION, BIRMINGHAM-SOUTHERN HONORS ITS METHODIST HERITAGE OF INFORMED INQUIRY AND MEANINGFUL SERVICE. FORM 990, PART VI, SECTION A, LINE 7A: THE TRUSTEES ARE ELECTED BY THE NORTH ALABAMA AND THE ALABAMA-WEST FLORIDA CONFERENCE OF THE UNITED METHODIST CHURCH IN ACCORDANCE WITH THE PROVISIONS OF THE SCHOOL'S CHARTER. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS PREPARED BY THE COLLEGE'S PUBLIC ACCOUNTING FIRM. THE FORM 990 IS REVIEWED BY THE CONTROLLER AND THE CHIEF FINANCIAL OFFICER. THE FORM 990 IS PROVIDED TO THE EXECUTIVE COMMITTEE FOR REVIEW AND COMMENTS. AFTER REVIEW BY THE EXECUTIVE COMMITTEE, THE FORM 990 IS GIVEN TO THE BOARD OF TRUSTEES BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C: A CONFLICT OF INTEREST ACKNOWLEDGEMENT AND DISCLOSURE STATEMENT IS GIVEN TO ALL BOARD MEMBERS ANNUALLY. CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE ALSO GIVEN TO ALL PRINCIPAL ADMINISTRATIVE OFFICERS AND OTHER EMPLOYEES AS MAY BE DEEMED APPROPRIATE. THE SIGNED STATEMENTS ARE REVIEWED AND FOLLOW UP IS COMPLETED IF NECESSARY. FORM 990, PART VI, SECTION B, LINES 15A AND 15B: COMPENSATION FOR KEY POSITIONS (PRESIDENT, PROVOST) AND STAFF POSITIONS ARE EVALUATED AND RECOMMENDED BY PROFESSIONAL SEARCH CONSULTANTS WHO ASSESS THE MARKET FOR INSTITUTIONS OF SIMILAR SIZE AND SCOPE. FORM 990, PART VI, SECTION C, LINE 19: DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: SPLIT INTEREST AGREEMENTS: (636,736) Birmingham-Southern Real Estate Holding 900 Arkadelphia Road Birmingham AL 35254 205391329 Real Estate AL 2220460 19659635 BSC