CHARLESTON SOUTHERN UNIVERSITY: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- CHARLESTON SOUTHERN UNIVERSITY (EIN 57-0474291)
- Tax period
- 2020-06-01 to 2021-05-31
- Filed
- 2022-04-18
- IRS object ID
- 202211089349301516
- Schema version
- 2020v4.2
- 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 G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-04-18T14:15:41-05:00 | ReturnTs |
| Tax Period End | 2021-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1255 Lakes Parkway Suite 105 | AddressLine1Txt |
| City | Lawrenceville | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30043 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570474291 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Charleston Southern University | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHAR | BusinessNameControlTxt |
| Phone | 8438638000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 118087 | AddressLine1Txt |
| City | Charleston | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 294238087 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Robert L Blackmon | PersonNm |
| Person Title | VP of Business Affairs | PersonTitleTxt |
| Phone | 8438638000 | PhoneNum |
| Signature | 2022-04-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Robert | PersonFirstNm |
| Person Last | Blackmon | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Daren Daiga | PreparerPersonNm |
| PTIN | P01074795 | PTIN |
| Phone | 5055022746 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Dr Dondi E Costin | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 118087 | AddressLine1Txt |
| City | Charleston | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 294238087 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $101,962,755 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.csuniv.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1960 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | The University's mission is to promote academic excellence in a Christian environment. | ActivityOrMissionDesc |
| Voting Members Governing Body | 25 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 25 | VotingMembersIndependentCnt |
| Total Employee | 1281 | TotalEmployeeCnt |
| Total Volunteers | 57 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,208,564 | PYContributionsGrantsAmt |
| CY Contributions Grants | $11,132,822 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $87,396,923 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $89,240,163 | CYProgramServiceRevenueAmt |
| PY Investment Income | $857,049 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,565,383 | CYInvestmentIncomeAmt |
| PY Other Revenue | $25,840 | PYOtherRevenueAmt |
| CY Other Revenue | $11,969 | CYOtherRevenueAmt |
| PY Total Revenue | $94,488,376 | PYTotalRevenueAmt |
| CY Total Revenue | $101,950,337 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $32,117,877 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $35,101,005 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $33,733,403 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $33,251,359 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $42,747 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $192,743 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,657,676 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $26,465,226 | PYOtherExpensesAmt |
| CY Other Expenses | $30,639,858 | CYOtherExpensesAmt |
| PY Total Expenses | $92,359,253 | PYTotalExpensesAmt |
| CY Total Expenses | $99,184,965 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,129,123 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,765,372 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $191,448,124 | TotalAssetsBOYAmt |
| Total Assets EOY | $197,352,636 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $71,715,451 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $66,908,985 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $119,732,673 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $130,443,651 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Charleston Southern University (CSU) is a private, four-year co-educational institution organized under the laws of the state of South Carolina in 1964 as a non-profit organization and sponsored by the South Carolina Baptist Convention. (continued on Schedule O) (Continued from Part III, line 1) The University's mission is to promote academic excellence in a Christian environment. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $60,891,326 | ExpenseAmt |
| Grant | $35,101,005 | GrantAmt |
| Revenue | $75,825,932 | RevenueAmt |
| Desc | Instruction: For the fiscal year 2020-2021, enrollment was 3,350 undergraduate and graduate students completing traditional, online, and hybrid courses. 706 degrees were conferred during the year, and the total number of full-time professors was 190. We offered 63 undergraduate degrees and 27 graduate degree programs.CSU offers more than 800 courses, and approximately 400 are normally available online throughout the academic year. We returned to campus and traditional teaching in Fall 2020 (August 2020). There continued to be a higher demand for online courses and programs as parents found themselves working remotely and supervising their children who were also in a remote learning situation while public and private schools were closed.Deans, senior administrators, and faculty members are continually in touch with local employers, many of whom serve on our Advisory Boards for the various colleges. CSU continues to develop new programs to increase workforce readiness through internships. Many employers elected to continue remote workers and online learning enhanced those skills.The BS in Aeronautics degree and new Engineering programs were submitted for approval through SACS-COC, our regional accrediting agency. Enrollment is much higher than predicted, and we continue to expand our teaching resources for these programs. The new Engineering Building was partially completed - and we opened classrooms and offices on the first floor. Funding for completion of the second floor is being sought.The Health Sciences Building is currently being used for various academic programs, but will transition to being equipped for the Physical Therapy Program soon. Our application for accreditation through CAPTE, is under development and plans to admit one cohort each year of 48 students. This program is 2.5 years in length and graduates earn a Doctor of Physical Therapy degree.Academically, we streamlined and offered some new online programs. The College of Adult and Professional Studies (CAPS) was ranked 29th in the nation by US News and World Report. The quality and demand for these programs is driving an increase in the number of adult online learners as well as younger students who were afraid to attend classes in person with the COVID variants still impacting the world.The Physician Assistant Program received accreditation and has now graduated three cohorts of students earning the MS in Physician Assistant Studies degree. Every graduate has passed the licensing examinations and have obtained employment in the field. We are awaiting final review of our program, which will result in a 10-year accreditation.CSU faculty and staff remain involved with the Trident Advisory Board, Trident United Way Literacy program, the Lowcountry STEM Collaborative, and the Charleston Metro Chamber of Commerce, and continue to increase our opportunities to build partnerships with international companies who have a local presence.The College of Education has also partnered with local private high schools to offer dual enrollment to students who are interested in transferring to CSU after they graduate from high school. The Teacher Cadet program reported 191 students enrolled, remaining one of the largest programs in the state.Each year the number of both undergraduate and graduate degrees offered increases. The Experiential Learning Initiative (ELI) provides our undergraduate students with opportunities to obtain work experience through an internship program. It is part of our Quality Enhancement Program required by regional accreditation and integrates clinical-based, practicum experience and non-traditional learning opportunities for all undergraduate students. Through the ELI program, CSU has continued to build a network of outside partners in public and private businesses and the students are greatly benefitting from participation in the program, which is now a graduation requirement.We have enhanced the services of our Global Education office by increasing the number of international partnerships with overseas universities. Again, COVID challenges in Spring erased all summer and fall participation in Study Abroad programs this year, but we continue to recruit international students to join us online and in person. CSU was once again named a Yellow Ribbon (military-friendly) school. The College of Nursing continues to produce graduates earning a Bachelor of Science in Nursing degrees and has added an accelerated BSN program as well.CSU awards institutional, state, NCAA and federal financial aid to a rapidly growing student population representing an increase in numbers and academic quality. Approximately ninety-five percent of the student population receives some type of financial assistance. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $17,214,330 | ExpenseAmt |
| Revenue | $1,805,571 | RevenueAmt |
| Desc | Student services: Enrollment services, and Student Services consisting of Campus Ministries, Career Center, Counseling Services, Recreational Services, Residence Life, Community Service, Student Diversity, and Student ActivitiesCharleston Southern University serves a diverse student body by offering more than 63 undergraduate majors and 27 graduate programs. The Enrollment Services Office is housed in the Hunter Center. Enrollment Services is comprised of the following: Admissions (undergraduate and graduate), Financial Aid, VA Services, Enrollment Operations, and Student Employment. In addition, the Registrar's Office, Student Accounts Office, and the Cashier's Window is housed in the Student Center offering a "one-stop" service center for new and continuing students.The Enrollment Services Office handles all undergraduate and graduate recruiting. The Admissions Office handles multiple communication channels for more than 40,000 prospective students annually, resulting in more than 1,400 new students each year.The Financial Aid office processed more than $84 million of federal, state, and institutional financial aid for more than 3,400 students during the 2020-21 academic year. Approximately ninety-five percent of the University's undergraduate population receives some type of financial assistance.Charleston Southern has been recognized for the following: One of America's 100 Best College Buys, a College of Distinction, One of America's Best Christian Colleges, and a U.S. News and World Report Best Online College. The University continues to promote Academic Excellence in a Christian Environment. In addition, CSU is proud to be designated a Military Friendly School by Victory Media, which publishes the premiere military personnel magazine GI Jobs. In keeping with its mission to serve the military population, the University has participated in the Yellow Ribbon Program for more than nine years. Approximately 300 veterans and their dependents were certified to receive government benefits for the 2020-21 academic year. The Student Life Department is comprised of Campus Security, Campus Ministries, Career Center, Counseling Services, Campus Recreation, Residence Life, Student Diversity, Events and Student Activities. Campus Security provides 24/7 security services for our entire campus. All of our CSU security guards are armed and our contact security personnel are from the largest private security company in the country, Allied-Universal. We have over 200 cameras on campus that are monitored 24/7 and an multimodal early alert system to notify our campus community in case of an emergency.Campus Ministries provides spiritual guidance and support for our campus through a variety of means: weekly Chapel services, weekly student-led worship services called Elevate, small group bible studies, and ministry/missions opportunities.The Career Center helps our students line up their passion with their purpose. We train students in best practices to help them secure careers that are meaningful. A variety of testing, workshops, and career fairs help to connect students with future employers.Counseling Services is available to all students at no extra cost. Students are serviced by two LPC's (one holding a PhD in counseling) and several interns. A new, expanded center opened in the Fall 2020 semester and nearly doubled the size of the previous counseling center location. Campus Recreation provides resources for our campus community to stay physically strong and well balanced. A fitness center, gymnasium, weight room, swimming pool, and intramural sports are offered to our CSU family. A new intramural field complex is being constructed and this state of the art facility should be open in Summer 2022.Residence Life is responsible for assigning rooms and providing services for over 1000 resident students each major semester. We also provide valuable lessons in: conflict mediation, team building, life skills, and service opportunities for students.Student Diversity plays a key role in our campus, especially since our campus has one of the largest minority populations of any private school in the state of S.C. that is not a HBCU. Programing, forums, and cultural celebrations are all a part of this growing and exciting area.Events Department is responsible for helping the university and community secure meeting spaces, catering, and supplies on our beautiful 300+ acre campus. This department as manages our largest indoor venue, the Lightsey Chapel Auditorium.Student Activities keeps things moving on campus! With more than 50 clubs and organizations and many Greek Organizations, Student Activities is always busy. We also have 16 community building, campus-wide events each year that we call the "Sweet 16" that helps to make CSU a unique school! | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $9,278,555 | ExpenseAmt |
| Revenue | $11,524,605 | RevenueAmt |
| Desc | Auxiliary Enterprises: The University residence halls, dining hall, and campus bookstore are the major auxiliary enterprises serving the University community. Our dining hall, Java City, Buc Stop Diner and Chick-fil-A Express are operated and managed by Aramark, and our bookstore is operated and managed by Slingshot.For the past 20 years, CSU has been partnering with M-Fuge, the summer service camp sponsored by LifeWay. Approximately 3000-4000 middle and high school students from across the SE United States would be hosted on our campus each summer. Beginning Summer 2021, we will begin a new partnership with SummerSalt youth and childrens' camp sponsored by the S.C. Baptist State Convention. We are expecting approximately 3500-4000 children and youth from across S.C. to meet on our campus each summer. We also are the primary sponsor for Student Leadership University (SLU) - a youth leadership experience that provides leadership opportunities for students in Florida, Texas, Washington DC, Europe, and Israel. This unique opportunity is provided by CSU alum Dr. Jay Stack. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,264,964 | ExpenseAmt |
| Revenue | $84,055 | RevenueAmt |
| Desc | Academic Support:The University library (approximately 250,000 volumes held) provides online and in-person support for the principal academic divisions. The L. Mendel Rivers Library includes a coffeehouse, Java City, on the main floor and a study lounge on the second floor. Charleston Southern University students may access the Internet within limitations to facilitate diversity and personal growth in technology, informational research skills, complete online classes and exams, and practice Netiquette and online communication skills. Access is provided free of charge to all students in the computer labs and library except for pre-determined lab fees that are required for some classes. CSU is a completely wireless campus, providing access in the residence halls for all registered resident students. We continue to increase the number of e-books and electronic databases as move of the academic literature is becoming available online rather than in printed format. Every student, staff, and faculty member have full access to Zoom to facilitate study individually or in groups as well as attend classes virtually. Campus reopened in August 2020. The Reference Desk is always staffed in person and online for student assistance and our library staff are all credentialed and granted faculty status. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $2,264,964 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $84,055 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $89,649,175 | 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 | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | 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 | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | 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 | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 4810 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1281 | 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 | 0 | QuidProQuoContributionsInd |
| 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 | 25 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 25 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | 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 | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Janelle Fox | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8438638000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 118087 | AddressLine1Txt |
| City | Charleston | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 294238087 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (40 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| Dondi E Costin | |||||||
| President | 45.00 | Yes (X) | $297,577 | $0 | $83,750 | ||
| Jairy C Hunter Jr | |||||||
| President Emeritus | 40.00 | $250,094 | $0 | $36,478 | Yes (X) | ||
| James Radebaugh | |||||||
| Head Basketball Coach | 40.00 | $171,428 | $0 | $41,032 | Yes (X) | ||
| Jeff Barber | |||||||
| Athletic Director | 40.00 | Yes (X) | $148,169 | $0 | $39,330 | ||
| Andrea Toader Meier | |||||||
| Dean, College of Nursing | 40.00 | $141,186 | $0 | $39,156 | Yes (X) | ||
| Jackie Fish | |||||||
| VP Academic Affairs | 40.00 | Yes (X) | $160,628 | $0 | $19,109 | ||
| Autry Denson | |||||||
| Head Football Coach | 40.00 | $141,992 | $0 | $36,700 | Yes (X) | ||
| Janet Mims | |||||||
| VP for Finance/CFO | 40.00 | Yes (X) | $135,235 | $0 | $34,993 | ||
| David Baggs | |||||||
| VP for Development | 40.00 | Yes (X) | $135,999 | $0 | $15,495 | ||
| Robert L Blackmon | |||||||
| VP of Business Affairs | 40.00 | Yes (X) | $130,520 | $0 | $17,220 | ||
| Jacob Thorpe | |||||||
| Director, PT Program | 40.00 | $124,225 | $0 | $22,281 | Yes (X) | ||
| Tom Clemmons | |||||||
| Interim VP for Enrollment | 40.00 | Yes (X) | $60,137 | $0 | $57,042 | ||
| Bill Ward | |||||||
| Asst. VP for Develop./Planned Giving | 40.00 | Yes (X) | $94,421 | $0 | $16,070 | ||
| Michael Bryant | |||||||
| VP Strategic Planning | 40.00 | Yes (X) | $54,570 | $0 | $55,514 | ||
| Clark Carter | |||||||
| VP Student Life/Dean of Student | 40.00 | Yes (X) | $52,161 | $0 | $41,592 | ||
| Dr Ken Evans | |||||||
| Chairman | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Ron Brantley | |||||||
| Vice Chairman | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Larry Driggers | |||||||
| Secretary | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Ryan Ashley | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Frank Bullard | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| James Davis | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Bucky Drake | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Linda Fick | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Troy Herndon | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Judy Hetz | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Julia Martin | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Brice Richardson | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Chad Rickenbaker | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Dr Tim Spurling | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Gloria Thiem | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Dr Johnny Ward | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Tim Whitfield | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Jeff Wildes | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Scott Woods | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Missie Branch | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Phil Byrd | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Valerie Rumbough | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Mark Hood | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DJ Horton | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| James Merritt | |||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,098,342 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $555,762 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 21 | 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 |
|---|---|---|---|---|---|
| Trident Construction Co Inc | |||||
| 2245 Technical Parkway | Charleston | SC | 29419 | Construction | $5,216,191 |
| Aramark Food Services | |||||
| PO Box 978839 | Dallas | TX | 753978839 | Food service | $2,988,162 |
| Tree of Life Bookstores LP | |||||
| 1500 S Western Ave | Marion | IN | 46953 | Bookstore | $1,154,273 |
| WFF Facility Services | |||||
| 211 S Jefferson Ave | St Louis | MO | 63103 | Cleaning services | $736,987 |
| Dynamic Campus Solutions Inc | |||||
| 2806 Flintrock Trace Ste A205 | Austin | TX | 78738 | Technology services | $697,918 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 13 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $1,287,691 | RelatedOrganizationsAmt |
| Government Grants | $7,432,722 | GovernmentGrantsAmt |
| All Other Contributions | $2,412,409 | AllOtherContributionsAmt |
| Noncash Contributions | $155,405 | NoncashContributionsAmt |
| Total Contributions | $11,132,822 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and Fees | 611710 | $75,825,932 | $75,825,932 |
| Auxiliary Services | 611710 | $11,524,605 | $11,524,605 |
| Student Services | 611710 | $1,805,571 | $1,805,571 |
| Int on Student Loans | 611710 | $84,055 | $84,055 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $89,240,163 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $400,704 | TotalRevenueColumnAmt |
| Exclusion | $400,704 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,650 | TotalRevenueColumnAmt |
| Exclusion | $11,650 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $11,765 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $11,446 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $319 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $319 | TotalRevenueColumnAmt |
| Exclusion | $319 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,165,651 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $972 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,165,651 | SecuritiesAmt |
| Other | -$972 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,164,679 | TotalRevenueColumnAmt |
| Exclusion | $1,164,679 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $101,950,337 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $89,240,163 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,577,352 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,101,005 | TotalAmt |
| Program Services | $35,101,005 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,607,341 | TotalAmt |
| Program Services | $568,334 | ProgramServicesAmt |
| Management And General | $774,861 | ManagementAndGeneralAmt |
| Fundraising | $264,146 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,999 | TotalAmt |
| Program Services | $72,999 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,329,267 | TotalAmt |
| Program Services | $24,436,698 | ProgramServicesAmt |
| Management And General | $1,231,760 | ManagementAndGeneralAmt |
| Fundraising | $660,809 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $980,102 | TotalAmt |
| Program Services | $911,674 | ProgramServicesAmt |
| Management And General | $43,845 | ManagementAndGeneralAmt |
| Fundraising | $24,583 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,388,424 | TotalAmt |
| Program Services | $2,154,974 | ProgramServicesAmt |
| Management And General | $172,585 | ManagementAndGeneralAmt |
| Fundraising | $60,865 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,873,226 | TotalAmt |
| Program Services | $1,700,844 | ProgramServicesAmt |
| Management And General | $117,398 | ManagementAndGeneralAmt |
| Fundraising | $54,984 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,571 | TotalAmt |
| Management And General | $163,571 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,483 | TotalAmt |
| Management And General | $119,483 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192,743 | TotalAmt |
| Fundraising | $192,743 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,777 | TotalAmt |
| Management And General | $139,777 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $387,492 | TotalAmt |
| Program Services | $204,638 | ProgramServicesAmt |
| Management And General | $114,914 | ManagementAndGeneralAmt |
| Fundraising | $67,940 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $694,471 | TotalAmt |
| Program Services | $24,242 | ProgramServicesAmt |
| Management And General | $646,223 | ManagementAndGeneralAmt |
| Fundraising | $24,006 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $892,453 | TotalAmt |
| Program Services | $774,283 | ProgramServicesAmt |
| Management And General | $76,721 | ManagementAndGeneralAmt |
| Fundraising | $41,449 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,147,537 | TotalAmt |
| Program Services | $745,899 | ProgramServicesAmt |
| Management And General | $321,310 | ManagementAndGeneralAmt |
| Fundraising | $80,328 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,480,516 | TotalAmt |
| Program Services | $2,377,822 | ProgramServicesAmt |
| Management And General | $101,667 | ManagementAndGeneralAmt |
| Fundraising | $1,027 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $872,851 | TotalAmt |
| Program Services | $819,762 | ProgramServicesAmt |
| Management And General | $8,491 | ManagementAndGeneralAmt |
| Fundraising | $44,598 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,497,517 | TotalAmt |
| Program Services | $1,418,421 | ProgramServicesAmt |
| Management And General | $79,096 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,740,173 | TotalAmt |
| Program Services | $4,541,872 | ProgramServicesAmt |
| Management And General | $196,339 | ManagementAndGeneralAmt |
| Fundraising | $1,962 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,140,128 | TotalAmt |
| Program Services | $592,761 | ProgramServicesAmt |
| Management And General | $547,367 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Food Service | $2,786,283 | $2,786,283 | ||
| Bookstore | $2,061,706 | $2,061,706 | ||
| Equipment and Repairs | $2,047,983 | $1,972,372 | $75,049 | $562 |
| Bad Debts | $505,321 | $505,321 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,962,596 | TotalAmt |
| Program Services | $5,877,265 | ProgramServicesAmt |
| Management And General | $2,947,657 | ManagementAndGeneralAmt |
| Fundraising | $137,674 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,184,965 | TotalAmt |
| Program Services | $89,649,175 | ProgramServicesAmt |
| Management And General | $7,878,114 | ManagementAndGeneralAmt |
| Fundraising | $1,657,676 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,262,421 | BOYAmt |
| EOY | $10,584,492 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,336,439 | BOYAmt |
| EOY | $40,308,191 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,487,744 | BOYAmt |
| EOY | $3,515,141 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,216,596 | BOYAmt |
| EOY | $3,294,521 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,765 | BOYAmt |
| EOY | $283,852 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $162,260,357 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $62,086,653 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,200,558 | BOYAmt |
| EOY | $100,173,704 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,621,395 | BOYAmt |
| EOY | $28,138,213 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $499,217 | BOYAmt |
| EOY | $497,190 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,757,052 | BOYAmt |
| EOY | $2,361,212 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,878,937 | BOYAmt |
| EOY | $8,196,120 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $191,448,124 | BOYAmt |
| EOY | $197,352,636 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,921,278 | BOYAmt |
| EOY | $5,858,895 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,011,658 | BOYAmt |
| EOY | $2,666,275 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,166,484 | BOYAmt |
| EOY | $50,195,610 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,205,440 | BOYAmt |
| EOY | $1,086,414 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,410,591 | BOYAmt |
| EOY | $7,101,791 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,715,451 | BOYAmt |
| EOY | $66,908,985 | 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 | $97,071,276 | BOYAmt |
| EOY | $103,390,003 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,661,397 | BOYAmt |
| EOY | $27,053,648 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,732,673 | BOYAmt |
| EOY | $130,443,651 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $191,448,124 | BOYAmt |
| EOY | $197,352,636 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,765,372 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $3,999,948 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $3,945,658 | 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 |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,322,619 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,373,565 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,219,071 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,208,564 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,132,822 | CurrentTaxYearAmt |
| Total | $33,256,641 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,322,619 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,373,565 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,219,071 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,208,564 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,132,822 | CurrentTaxYearAmt |
| Total | $33,256,641 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $140,488 | SubstantialContributorsTotAmt |
| Public Support Total170 | $33,116,153 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $492,109 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $624,896 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $801,661 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,023,622 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $424,119 | CurrentTaxYearAmt |
| Total | $3,366,407 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $48,806 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $33,419 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,552 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,778 | CurrentTaxYearMinus1YearAmt |
| Total | $102,555 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $36,725,603 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $444,827,922 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.90170 | PublicSupportCY170Pct |
| Public Support PY170 | 0.88160 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part II, Line 10, Explanation of Other Income: | Fundraising Event Gross Revenue - 2016 Amount: $ 33,305. 2017 Amount: $ 27,267. 2018 Amount: $ 8,552. 2019 Amount: $ 11,778. Gain - Asset Abatement - 2016 Amount: $ 15,501. 2017 Amount: $ 6,152. |
| Schedule A, Part II: | The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. |
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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $20,142,676 | BeginningYearBalanceAmt |
| Contributions | $505,296 | ContributionsAmt |
| Investment Earnings Or Losses | $4,938,457 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,171,800 | GrantsOrScholarshipsAmt |
| End Year Balance | $24,414,629 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,391,285 | BeginningYearBalanceAmt |
| Contributions | $565,276 | ContributionsAmt |
| Investment Earnings Or Losses | $989,673 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $803,558 | GrantsOrScholarshipsAmt |
| End Year Balance | $20,142,676 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,630,648 | BeginningYearBalanceAmt |
| Contributions | $276,381 | ContributionsAmt |
| Investment Earnings Or Losses | $139,105 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $654,849 | GrantsOrScholarshipsAmt |
| End Year Balance | $19,391,285 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $18,162,992 | BeginningYearBalanceAmt |
| Contributions | $1,335,112 | ContributionsAmt |
| Investment Earnings Or Losses | $843,403 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $710,859 | GrantsOrScholarshipsAmt |
| End Year Balance | $19,630,648 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $16,495,279 | BeginningYearBalanceAmt |
| Contributions | $786,668 | ContributionsAmt |
| Investment Earnings Or Losses | $1,525,019 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $643,974 | GrantsOrScholarshipsAmt |
| End Year Balance | $18,162,992 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.10180 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.89820 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $146,500 | OtherCostOrOtherBasisAmt |
| Book Value | $146,500 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $120,161,390 | OtherCostOrOtherBasisAmt |
| Depreciation | $43,508,866 | DepreciationAmt |
| Book Value | $76,652,524 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,388,648 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,079,657 | DepreciationAmt |
| Book Value | $13,308,991 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,165,437 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,573,759 | DepreciationAmt |
| Book Value | $1,591,678 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,398,382 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,924,371 | DepreciationAmt |
| Book Value | $8,474,011 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $100,173,704 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| US Government Loan Funds Refundable | $1,726,312 |
| Other Liabilities | $1,172,264 |
| Interest rate swap | $4,203,215 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $7,101,791 | TotalLiabilityAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part V, Line 4: | FormAndLineReferenceDesc |
| Explanation | Funds are invested with earnings to be used for student scholarships and other academic purposes. | ExplanationTxt |
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 | CSU publicizes its racially nondiscriminatory policy through the following methods: -Enrollment materials mailed to prospective students -Television advertisements -Radio advertisements -CSU's website under Careers/Human Resources |
| Schedule E, Part I, Line 6 | Federal financial aid funds under Title IV are received by the University and awarded and disbursed to its students. The University also received financial assistance from the Higher Education Emergency Relief Funds (HEERF) as part of the CARES Act. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | ActivityActivityTxt | Fundraiser Control Of FundsFundraiserControlOfFundsInd | Gross ReceiptsGrossReceiptsAmt | Retained By ContractorRetainedByContractorAmt | Net To OrganizationNetToOrganizationAmt |
|---|---|---|---|---|---|---|---|---|
| Ramona Munsell & Associates Consulting Inc | ||||||||
| 5208 Village Parkway Suite 1 | Rogers | AR | 72758 | Title III grant consultant | 0 | $0 | $42,743 | -$42,743 |
| Winkler Group | ||||||||
| 1036 eWall Street | Mount Pleasant | SC | 29464 | Limitless campaign consulting | 0 | $0 | $150,000 | -$150,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $192,743 | TotalRetainedByContractorsAmt |
| Total Net To Organization | -$192,743 | TotalNetToOrganizationAmt |
| Licensed States | SC | LicensedStatesCd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule G, Part I, Line 2b, column (iv): | FormAndLineReferenceDesc |
| Explanation | The professional fundraising services were consulting in nature, no gross receipts were directly generated from the services provided. | ExplanationTxt |
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 |
|---|---|---|
| Student Scholarships | 2611 | $32,558,598 |
| HEERF grants | 1509 | $2,542,407 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The financial aid office at Charleston Southern University requires students to complete the Free Application for Federal Student aid (FAFSA) form to determine eligibility for Federal, State, and institutional grants, scholarships and loans. This is an equitable formula that measures all assets consistently. In addition to this form, the institution does require some other guidelines in the event that funds are offered based upon certain academic credentials or performance in a University sponsored activity or athletic event. These credentials are clearly stated in the University catalog and the University website. Enrollment and eligibility are monitored by the University. Scholarships are applied directly to student accounts. No cash changes hands. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | 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 (9 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dondi E Costin | ||||||||||||||
| President | $296,631 | $0 | $0 | $0 | $946 | $0 | $33,750 | $0 | $50,614 | $0 | $381,941 | $0 | $0 | $0 |
| Jairy C Hunter Jr | ||||||||||||||
| President Emeritus | $249,126 | $0 | $0 | $0 | $968 | $0 | $6,750 | $0 | $33,553 | $0 | $290,397 | $0 | $0 | $0 |
| James Radebaugh | ||||||||||||||
| Head Basketball Coach | $170,757 | $0 | $0 | $0 | $671 | $0 | $8,970 | $0 | $32,601 | $0 | $212,999 | $0 | $0 | $0 |
| Jeff Barber | ||||||||||||||
| Athletic Director | $147,377 | $0 | $0 | $0 | $792 | $0 | $7,500 | $0 | $32,451 | $0 | $188,120 | $0 | $0 | $0 |
| Andrea Toader Meier | ||||||||||||||
| Dean, College of Nursing | $141,100 | $0 | $0 | $0 | $86 | $0 | $6,951 | $0 | $32,654 | $0 | $180,791 | $0 | $0 | $0 |
| Jackie Fish | ||||||||||||||
| VP Academic Affairs | $160,628 | $0 | $0 | $0 | $0 | $0 | $8,148 | $0 | $11,543 | $0 | $180,319 | $0 | $0 | $0 |
| Autry Denson | ||||||||||||||
| Head Football Coach | $141,872 | $0 | $0 | $0 | $120 | $0 | $7,500 | $0 | $29,688 | $0 | $179,180 | $0 | $0 | $0 |
| Janet Mims | ||||||||||||||
| VP for Finance/CFO | $135,142 | $0 | $0 | $0 | $93 | $0 | $6,854 | $0 | $28,603 | $0 | $170,692 | $0 | $0 | $0 |
| David Baggs | ||||||||||||||
| VP for Development | $135,759 | $0 | $0 | $0 | $240 | $0 | $6,822 | $0 | $9,144 | $0 | $151,965 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | Travel for companions: The President's and President Emeritus' wives travel with them on occasion to support development and public relations efforts of the University. The governing board has specifically authorized this and recognizes it as necessary and for bona fide business purposes; this benefit is therefore not included as taxable compensation to the President or President Emeritus. Housing allowance or residence for personal use: The University does not have a residence on campus provided to the President free of charge as do many colleges and universities. In order to address this inequity, the governing board has authorized payment of a housing allowance to the Charleston Southern University President. This is included in taxable compensation. A ministerial housing allowance is also provided to the President, VP of Strategic Planning, VP for Student Life and Dean of Students, and the Interm VP for Enrollment. Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. All officers noted above met the qualifications for and received a ministerial housing allowance during the tax year. The President Emeritus receives a housing allowance that is treated as taxable income on his W-2. Health or social club dues or initiation fees: The governing board has authorized the payment of social club dues for the President and the President Emeritus for the purpose of entertaining University donors, board members, etc. These are not included in taxable compensation since they are for bona fide business purposes. Personal Services: The President and President Emeritus are also authorized by the governing board to receive reimbursement for housekeeping and yard services due to the frequency of University guests entertained at their personal residences for bona fide business purposes. This is not treated as taxable compensation. All perquisites indicated above have been instituted by the governing board of the University. |
| Part I, Line 4b | Per instruction from the University's governing board, a nonqualified retirement plan has been established to which the President Emeritus, Dr. Jairy Hunter, is authorized to participate. Total amount contributed during the year was $1,000. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| Educational Facilities Authority for Private Nonprofit Institutions | ||||||||
| A | 576000286 | 000000000 | 2017-02-03 | $11,000,000 | New construction and equipment for new building, paying cap interest, etc. | 0 | 0 | 0 |
| Educational Facilities Authority for Private Nonprofit Institutions | ||||||||
| B | 576000286 | 000000000 | 2017-12-19 | $44,000,000 | Refunding of 7/9/2003 bond and new construction and equipment | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Capitalized InterestCapitalizedInterestAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Other Spent ProceedsOtherSpentProceedsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $1,128,987 | $11,000,000 | $172,800 | $191,454 | $10,635,746 | 2017 | 0 | 0 | Yes (1) | Yes (1) | |
| B | $1,564,425 | $44,000,000 | $186,430 | $30,721,837 | 2019 | Yes (1) | 0 | Yes (1) | Yes (1) | $13,091,733 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd | Engage Bond Counsel ContractsEngageBondCounselContractsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Total Private Business UseTotalPrivateBusinessUsePct |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) | |||
| B | 0 | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) | Yes (1) | 0.03600 | 0.03600 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Business Name Line2HedgeProviderName/BusinessNameLine2Txt | Term Of HedgeTermOfHedgePct | Superintegrated HedgeSuperintegratedHedgeInd | Hedge TerminatedHedgeTerminatedInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Branch Banking & | |||||||||||||
| A | 0 | 0 | Yes (1) | 0 | Yes (1) | Yes (1) | Trust Company | 10.000000000000 | Yes (1) | 0 | 0 | 0 | Yes (1) |
| Branch Banking & | |||||||||||||
| B | 0 | Yes (1) | 0 | 0 | Yes (1) | Yes (1) | Trust Company | 15.000000000000 | Yes (1) | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $24,110 | CashGrantAmt |
| Type Of Assistance | Tuition assistance | TypeOfAssistanceTxt |
| Assistance Purpose | Tuition remission | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kimberly Baggs | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Family member of David Baggs, Officer | RelationshipDescriptionTxt |
| Transaction | $72,999 | TransactionAmt |
| Transaction | Employee Compensation | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $132,722 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Selling Price | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Misc items | Desc |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $22,683 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Cost | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | The number of contributions represent the number of contributions received, not the number of items donated. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 1 | The Executive Committee consists of the officers of the Board and the chairman of the standing committees. The Executive Committee has the power, in the interim of the meetings of the Board of Trustees, to do all acts and perform all duties and services necessary to the operation of CSU within the established policy of the Board. This provision does not authorize any act relating to capital improvements, unless the Executive Committee is given such authority by the Board. All actions of the Executive Committee excercised under this provision are reported to the Board of Trustees at the next regular or special meeting for review and consideration, and whenever necessary for ratification. |
| Form 990, Part VI, Section A, line 7a | The governance of Charleston Southern University is vested in a Board of Trustees, elected by the Messengers to the South Carolina Baptist Convention in the manner and for the terms prescribed in the charter of the institution, in accordance with the action of the Convention. The South Carolina Baptist Convention is an association of cooperating churches which meets annually for two days to conduct Convention business. Each church that contributes to the Cooperative Program and adheres to the Baptist Faith and Message 2000 is allowed to send a delegation of messengers to the annual meeting. Messengers register in advance and credentials are issued (including voting ballots) to qualified messengers. |
| Form 990, Part VI, Section A, line 7b | The Messengers to the South Carolina Baptist Convention must approve all changes or amendments to the University's charter. |
| Form 990, Part VI, Section B, line 11b | Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. |
| Form 990, Part VI, Section B, line 12c | All trustees and senior administration are required to submit a written listing of any such interests. Any disclosed potential conflicts are reviewed by the officers of the board. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. |
| Form 990, Part VI, Section B, line 15 | The independent officers of the board review compensation data for other college and university presidents and annual evaluations of the President's performance which are completed by each board member annually. This data is utilized in setting appropriate compensation levels for the upcoming term of the President's contract. The resulting recommendation is presented to the full independent Board of Trustees for discussion and approval contemporaneously. The approval and discussion is documented in the board minutes. Compensation of the organization's other officers is determined annually by the President considering performance and comparability data for others with similar responsibilities at similar institutions. The President is independent. Deliberations and decisions are documented in the HR files. |
| Form 990, Part VI, Section C, line 19 | Governing documents are not available to the general public. The conflict of interest policy and the financial statements are available to the general public upon request. |
| Form 990, Part VII, Section A, Line 1: | Compensation reported in Part VII, column D is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. |
| Form 990, Part XI, line 9: | Gain on Beneficial Interest in Perpetual Trust 363,829. Unrealized Gain on Interest Rate Swap 3,581,829. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| South Carolina Baptist Convention | |||||||||||
| 190 Stoneridge Drive | Columbia | SC | 29210 | 570360087 | Association of Southern Baptist Churches | SC | 501(c)(3) | Line 1 | N/A | 0 | |
| The Baptist Foundation of South Carolina | |||||||||||
| 190 Stoneridge Drive | Columbia | SC | 29210 | 570348054 | Institution of SCBC designated for the management of trust funds | SC | 501(c)(3) | Line 1 | 0 | South Carolina Baptist Convention | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Charleston Interstate Development Corporation | ||||||||||||
| 9280 University Boulevard | Charleston | SC | 29406 | 201990558 | Real estate | SC | Charleston Southern University | C | $1,318,251 | $5,981,886 | 1.00000 | Yes (1) |
| Charitable remainder unitrusts (2) | ||||||||||||
| Hold assets and remit income to the university | SC | Charleston Southern University | Yes (1) | |||||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Charleston Interstate Development Corp | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | D | TransactionTypeTxt |
| Involved | $5,660,556 | InvolvedAmt |
| Method Of Amount Determination | Fair market value | MethodOfAmountDeterminationTxt |
Comments