2022-05-16T11:33:50-05:00 2021-06-30 135565207 KPMG LLP 500 WEST 5TH STREET SUITE 800 WINSTONSALEM NC 27401 990 2020-07-01 581825259 Clark Atlanta University Inc CLAR 4048808000 223 James P Brawley Dr SW Atlanta GA 30314 Lanze J Thompson CFO 2022-05-16 true Lanze J Thompson 999009999 Whitney B Hebron P01226647 3362753394 2020 2022-09-23 18:48:47Z George T French 223 James P Brawley Dr SW Atlanta GA 30314 188729918 false X www.cau.edu X 1988 GA Clark Atlanta University is a doctoral research university that offers undergraduate, graduate and professional degree programs as well as non-degree certificate programs. 25 25 1321 70 0 0 30198286 76844108 108320579 94352999 8564182 4349343 1911920 1459532 148994967 177005982 38587636 33968632 0 53982452 59221191 0 1858011 45257815 44991433 137827903 138181256 11167064 38824726 258178622 305184848 30857640 20614868 227320982 284569980 X Clark Atlanta University is a research institution with activity characterized by a focus on the intellectual and personal development of each student. Its purpose is to prepare a community of learners who excel in their chosen endeavors and become responsible, productive, and innovative citizen leaders, locally and globally. false false 65075681 33568784 87983153 INSTRUCTION: CLARK ATLANTA UNIVERSITY (CAU), FORMED IN 1988 AS A RESULT OF THE CONSOLIDATION OF TWO INDEPENDENT HISTORICALLY BLACK INSTITUTIONS - ATLANTA UNIVERSITY (1865) AND CLARK COLLEGE (1869), IS A UNITED METHODIST CHURCH RELATED, PRIVATE, COEDUCATIONAL, RESIDENTIAL, AND COMPREHENSIVE URBAN INSTITUTION. THE UNIVERSITY AWARDS BACHELORS, MASTERS, SPECIALIST AND DOCTORAL DEGREES. 11731296 4000 3227213 AUXILIARY ENTERPRISES: AS A RESIDENTIAL INSTITUTION, CLARK ATLANTA UNIVERSITY PROVIDED ON-CAMPUS HOUSING FOR APPROXIMATELY 503 OF ITS 3,574 STUDENTS. THE UNIVERSITY ALSO PROVIDES DINING SERVICES TO STUDENTS IN THE RESIDENTIAL HALLS, FACULTY, STAFF AND OTHER EXTERNAL PARTIES. 10079092 2230656 ACADEMIC SUPPORT: CLARK ATLANTA UNIVERSITY PROVIDES STUDENTS WITH ACADEMIC SUPPORT TO ENSURE STUDENTS REACH THEIR EDUCATIONAL GOALS. THE ACADEMIC SUPPORT SERVICES INCLUDE AREAS SUCH AS THE LIBRARY, TECHNOLOGY SUPPORT, MUSEUM, AND SERVICES THAT DIRECTLY ASSIST INSTRUCTIONAL ACTIVITIES. 20961557 395848 2271557 OTHER PROGRAM SERVICES: ADDITIONAL PROGRAM SERVICES EXPENDITURES AT CLARK ATLANTA UNIVERSITY INCLUDE PUBLIC SERVICE ($ 2,078,328), STUDENT SERVICES ($10,032,052), AND RESEARCH ($ 8,851,176) 20961557 395848 2271557 107847626 true true false true false false true false true true false false false true true true false true false true false true false true false false false true true false false false false false false false false false false false false false false false false false true 302 0 1321 true false false false false false true true false false false false false false X 25 25 false false false false false false false true true false false true true true true true true true true false GA X Lanze J Thompson 4048806876 223 James P Brawley Dr SW Atlanta GA 30314 Delores Aldridge Secretary 5.0 X X 0 0 0 George French Jr President 40.0 X X 453407 0 73464 Gregory Morrison Chair 5.0 X X 0 0 0 Leonard Walker Vice Chair 5.0 X X 0 0 0 Alvin Trotter Trustee 5.0 X 0 0 0 Bobbie Kennedy Sanford Trustee 5.0 X 0 0 0 Brenda Walker Trustee 5.0 X 0 0 0 Carolyn McClain Young Trustee 5.0 X 0 0 0 Derrick Williams Trustee 5.0 X 0 0 0 Devin White Trustee 5.0 X 0 0 0 Ernest Green Trustee 5.0 X 0 0 0 Errol Taylor Trustee 5.0 X 0 0 0 Ingrid Saunders Jones Trustee 5.0 X 0 0 0 Isaac Snype Jr Trustee 5.0 X 0 0 0 James Colon Trustee 5.0 X 0 0 0 Joel Katz Trustee 5.0 X 0 0 0 Michael Melton Trustee 5.0 X 0 0 0 Pedro Cherry Trustee 5.0 X 0 0 0 Phinda Hillmon Trustee 5.0 X 0 0 0 R William Ide Trustee 5.0 X 0 0 0 Rev Michael McQueen Trustee 5.0 X 0 0 0 Richard Holmes Trustee 5.0 X 0 0 0 Salvador Diaz-Verson Trustee 5.0 X 0 0 0 Stephanie Russell Trustee 5.0 X 0 0 0 Sue Haupert-Johnson Trustee 5.0 X 0 0 0 Tharon Johnson Trustee 5.0 X 0 0 0 Thomas Dortch Jr Trustee 5.0 X 0 0 0 Wendy Lewis Trustee 5.0 X 0 0 0 William Shack Jr Trustee 5.0 X 0 0 0 Charles Gibbs Chief of Staff & VP for University Affairs 40.0 X 135987 0 27475 Eli Phillips Executive Vice President, Chief Operating Officer 40.0 X 250834 0 29391 Garlen Wesson Provost/Sr. VP of Academic Affairs 40.0 X 82799 0 10396 Lanze Thompson Executive Vice President, CFO & Chief Strategy Officer 40.0 X 253259 0 21627 Sam Burston VP & Chief Advancement Officer 40.0 X 142835 0 19275 Charles Cooper CIO and Associate Vice Pres. 40.0 X 175526 0 26429 Debra Hoyt Chief People Officer 40.0 X 187903 0 25434 Jaideep Chaudhary Associate Dean 40.0 X 192824 0 37634 Jennifer Ervin General Counsel 40.0 X 207163 0 19928 Jenny Jones Dean of Social Work 40.0 X 165897 0 19294 Silvanus Udoka Dean School of Business 40.0 X 245305 0 36810 J Lin Dawson Athletic Director 40.0 X 181678 0 35590 Kasim Alli Assoc Professor - Chemistry 40.0 X 181937 0 9010 Marilynn Davis Chief Real Est Dev/Bus Svc Ofc 40.0 X 190805 0 20433 Obie Clayton Dist Prof - Soc & Crim Just 40.0 X 196864 0 27356 Shafiq Khan Eminent Scholar, Director CCRT 40.0 X 197296 0 40838 Dorcas Bowles Former Provost 40.0 X 245868 0 19325 Lucille Mauge President Emeritus 40.0 X 126046 0 5525 Ronald Johnson President Emeritus 40.0 X 192834 0 0 4007067 0 505234 71 true true false C & W FACILITY SERVICES 4002 SOLUTIONS CENTER CHICAGO IL 606774000 HOUSEKEEPING/MAINTENANCE SVCS 4141181 HOLDER CONSTRUCTION GROUP 3300 RIVERWOOD PKWY 1200 ATLANTA GA 30339 CONSTRUCTION SERVICES 3563094 ELLUCIAN COMPANY LP 62578 COLLECTION CENTER DRIVE CHICAGO IL 606930625 TECHNOLOGY MANAGED SERVICES 2299671 SODEXO INC AFFILIATES CAMPUS SERVICES 223 JAMES P BRAWLEY DRIVE SW ATLANTA GA 30314 FOOD SERVICE MANAGEMENT 2185558 BLUEALLY TECHNOLOGY SOLUTION 2160 KINGSTON CT SUITE D MARIETTA GA 30067 DIGITAL SERVICES AND SOLUTIONS 1041896 19 76344 51813139 24954625 76844108 Student Tuition and fees 900099 78624410 78624410 Housing 900099 1986366 1986366 Dining Hall 900099 955956 955956 Vending, Games, Parking, Commissions 900099 72191 72191 Student Government Aid 900099 12714076 12714076 0 0 0 0 94352999 2776182 2776182 152270 108920 43350 0 43350 43350 13166177 11593016 1573161 0 1573161 1573161 6411 76344 22000 -15589 -15589 OTHER REVENUE 900099 1431771 1431771 0 0 0 0 1431771 177005982 95712579 0 4449295 33942923 33942923 25709 25709 3317572 932472 1927296 457804 139239 139239 40909682 31839138 8340887 729657 1587992 1229918 337919 20155 10218445 7725461 2367336 125648 3048261 2258586 704604 85071 1406413 1325431 75574 5408 479974 3673 476301 275000 13000 262000 36000 36000 247842 247842 11250974 7386073 3818464 46437 39622 14897 24640 85 2554583 1719327 780215 55041 4890303 445413 4417705 27185 3405553 3037331 363602 4620 39049 31986 4320 2743 193954 71433 103939 18582 388379 384506 3873 9184796 8283404 757367 144025 904917 904917 Repairs & Maintenance 1635551 1095536 495766 44249 Atlanta University Center Shared Expenses 5202352 4785254 417098 Bad Debt Allowance 221162 221162 2635009 1296155 1247553 91301 138181256 107847626 28475619 1858011 35273624 51312777 2650915 2617763 909123 2505491 0 0 5417194 4846881 1143179 1261088 303598615 176205662 124954262 127392953 78057370 106179451 5744417 8168326 0 4028538 900118 258178622 305184848 6696773 8934532 747520 450216 506448 1073651 0 1289699 684053 21617200 9472416 30857640 20614868 X 131244252 149355975 96076730 135214005 227320982 284569980 258178622 305184848 38824726 18424272 0 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 36000 36000 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY The University engaged the services of a consultant to establish a credible presence to, monitor bills and develop strategic relations with the State of Georgia. 297671 X X X false 74408547 11279928 18504141 905699 851033 102435884 72500748 162040 3687185 1198142 743284 74408547 71438808 169551 2985338 1367347 725602 72500748 68523694 232377 4440773 1048357 709679 71438808 62217637 327089 8132083 1414991 738124 68523694 0.33 0.67 false false 18983109 18983109 225601661 136681559 88920102 49702433 39524103 10178330 9311412 9311412 127392953 Bonds payable, net (note 8) Refundable advances 4413706 BOA Loans Payable 2603060 Other liabilities 1377920 Asset retirement obligation 1077730 9472416 X 164245955 18424272 0 18424272 145821683 247841 30936458 31184299 177005982 106996957 0 0 106996957 247841 30936458 31184299 138181256 Schedule D, Part III, Line 1b(ii) COLLECTIONS OF ART - FINANCIAL STATEMENT FOOTNOTE THE COLLECTIONS THAT WERE ACQUIRED PRIOR TO 2005 THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE UNIVERSITY'S INCEPTION ARE NOT RECOGNIZED AS ASSETS ON THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS ARTWORK IN NET ASSETS WITHOUT DONOR RESTRICTIONS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED OR AS NET ASSETS WITH DONOR RESTRICTIONS IF THE ASSETS USED TO PURCHASE THE ITEMS ARE RESTRICTED BY DONORS. WORKS OF ART ARE INCLUDED AS A COMPONENT OF PROPERTY, PLANT, AND EQUIPMENT, NET. WORKS OF ART ARE NOT DEPRECIATED. Schedule D, Part III, Line 4 Collections of art - description of collections The purpose of the Clark Atlanta University Art Collections is to collect, preserve, study and exhibit fine art works that document American history and culture. To this end, the ideal goal of the University Art Collections is to maintain and cultivate a representative collection of American art, and to encourage scholarly research giving special attention to the development of African American artists within the historical context of American art. Schedule D, Part V, Line 4 Intended uses of endowment funds Generally, the donors of these assets permit the University to use all or part of the income earned on related investments for general or specific purposes such as scholarships, professorships and endowed chairs. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The University is recognized by the Internal Revenue Service as an organization exempt from federal income tax under Section 501(a) of the Internal Revenue Code as an organization described in Section 501(c)(3), except for taxes on income from activities unrelated to its exempt purpose. The University evaluates its uncertain tax positions using the provisions of ASC 740 Income Taxes. The University follows the criterion that an individual tax position has to meet some or all of the benefits of that position to be recognized in the University's financial statements. The University determines whether the relevant tax authority would more likely than not sustain that tax position following an audit by a tax authority. The University has applied this criterion to all tax positions for which the statute of limitations remains open. Prior tax years open to examination by tax authorities under the statute of limitations include fiscal years 2016 through 2019 for the U.S. Federal and state of Georgia jurisdictions. The University has determined that its tax positions satisfy the more likely than not criterion and that no provision for income taxes is required at June 30, 2021 and 2020. The University has a policy to record interest and penalties (if any) related to income tax matters in income tax expense. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements STUDENT FINANCIAL AID NETTED AGAINST GROSS REVENUES ON THE AUDITED FINANCIAL STATEMENTS - 30936458 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements STUDENT FINANCIAL AID NETTED AGAINST GROSS REVENUES ON THE AUDITED FINANCIAL STATEMENTS - 30936458 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The University publishes its nondiscriminatory policy in the university catalog, bulletins, brochures, and its website. In addition, in accordance with the provisions of Rev. Proc. 75-50, the University draws the majority of its student population from racial minority groups within the U.S. and across the globe, and follows a racially nondiscriminatory policy as to applicants and enrolled students. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The University receives financial aid assistance from governmental agencies in the form of PELL Grants, SEOG Grants, Federal Work Study, Federal Student Loans and other aid based funding from the U.S. Department of Education. This aid is administered through the Office of Financial Aid. Distribution of aid is based on several factors including financial need, academic achievement and field of study. true South America Grantmaking 25709 0 0 0 0 0 0 25709 0 25709 STUDENT FINANICAL AID South America 1 25709 SCHOLARSHIPS FMV false false false false false true Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds Non-federal scholarships are awarded to all students from various departments and academic divisions. Awards are based on factors such as academic interest, demonstrated financial need and merit. Funding sources include, but are not limited to; the university's unrestricted scholarship budget, restricted aid, and athletic grant in aid. AWARDS ARE MONITORED ON AN INDIVIDUAL BASIS TO ENSURE THAT AWARDEES CONTINUE TO MAINTAIN THE CRITERIA FOR QUALIFICATION SUCH AS THE MINIMUM GPA, SATISFACTORY ACADEMIC PROGRESS AND DEMONSTRATED NEED WITH ADJUSTMENTS TO THE AID MADE AS APPROPRIATE. Schedule F, Part I, Line 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS Non-federal scholarships are awarded to all students from various departments and academic divisions. Awards are based on factors such as academic interest, demonstrated financial need and merit. Funding sources include, but are not limited to; the university's unrestricted scholarship budget, restricted aid, and athletic grant in aid. AWARDS ARE MONITORED ON AN INDIVIDUAL BASIS TO ENSURE THAT AWARDEES CONTINUE TO MAINTAIN THE CRITERIA FOR QUALIFICATION SUCH AS THE MINIMUM GPA, SATISFACTORY ACADEMIC PROGRESS AND DEMONSTRATED NEED WITH ADJUSTMENTS TO THE AID MADE AS APPROPRIATE. JAZZ UNDER THE STARS 69543 63134 6409 22000 Spirit of Greatness 13210 13210 0 0 82753 76344 6409 22000 22000 -15591 Schedule G, Part I, Line 3 THE UNIVERSITY SOLICITS CHARITABLE CONTRIBUTIONS IN ALL STATES FROM ITS ALUMNI AND THE PUBLIC. true STUDENT FINANCIAL AID 3573 33942923 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Financial Aid is awarded to students by the office of Student Financial Aid in the Enrollment Services Division of the Student Affairs. The awards are based on factors including academic interest, demonstrated financial need and scholarly achievement that is made up to the student's financial need . Funds are provided by private donors (corporations, individuals and foundations) contributions or endowment funds, the Federal and State governments and also from the University's operating budget. Awards are monitored on an individual basis to ensure that awardees continue to maintain the criteria for qualification such as the minimum GPA, satisfactory academic progress and demonstrated need with adjustments to the aid made as appropriate. X X X true true X X X true false false false false false false false false George French Jr President 453407 0 0 0 0 0 22720 0 50744 0 526871 0 0 0 Eli Phillips Executive Vice President, Chief Operating Officer 250834 0 0 0 0 0 13467 0 15924 0 280225 0 0 0 Lanze Thompson Executive Vice President, CFO & Chief Strategy Officer 253259 0 0 0 0 0 9581 0 12046 0 274886 0 0 0 Charles Gibbs Chief of Staff & VP for University Affairs 135987 0 0 0 0 0 0 0 27475 0 163462 0 0 0 Sam Burston VP & Chief Advancement Officer 142835 0 0 0 0 0 7324 0 11951 0 162110 0 0 0 Silvanus Udoka Dean School of Business 245305 0 0 0 0 0 12584 0 24226 0 282115 0 0 0 Jaideep Chaudhary Associate Dean 192824 0 0 0 0 0 10159 0 27475 0 230458 0 0 0 Jennifer Ervin General Counsel 207163 0 0 0 0 0 10579 0 9349 0 227091 0 0 0 Debra Hoyt Chief People Officer 187903 0 0 0 0 0 9406 0 16028 0 213337 0 0 0 Charles Cooper CIO and Associate Vice Pres. 175526 0 0 0 0 0 0 0 26429 0 201955 0 0 0 Jenny Jones Dean of Social Work 165897 0 0 0 0 0 8522 0 10772 0 185191 0 0 0 Shafiq Khan Eminent Scholar, Director CCRT 197296 0 0 0 0 0 10311 0 30527 0 238134 0 0 0 Obie Clayton Dist Prof - Soc & Crim Just 196864 0 0 0 0 0 9871 0 17485 0 224220 0 0 0 J Lin Dawson Athletic Director 181678 0 0 0 0 0 9510 0 26080 0 217268 0 0 0 Marilynn Davis Chief Real Est Dev/Bus Svc Ofc 190805 0 0 0 0 0 9661 0 10772 0 211238 0 0 0 Kasim Alli Assoc Professor - Chemistry 181937 0 0 0 0 0 9010 0 0 0 190947 0 0 0 Dorcas Bowles Former Provost 245868 0 0 0 0 0 10383 0 8942 0 265193 0 0 0 Ronald Johnson President Emeritus 192834 0 0 0 0 0 0 0 0 0 192834 0 0 0 Lucille Mauge President Emeritus 126046 0 0 0 0 0 4729 0 796 0 131571 0 0 0 Schedule J, Part I, Line 1a Travel for companions Travel for the President's spouse is permissible to limited events dependent on the purpose and activities of the specific events. Schedule J, Part I, Line 1a Housing allowance or residence for personal use The University provides housing to the President. President George French received $40,345 in housing allowance. The related expenses were not treated as taxable compensation. The University requires the president to reside on campus as a condition of his contract. Schedule J, Part I, Line 1a Health or social club dues or initiation fees Social club dues valued at $1,732 were paid for the president. The club membership is necessary for networking and hosting meetings for the University's business and the related expenses were not treated as taxable compensation. Schedule J, Part I, Line 4a Severance or change-of-control payment RONALD JOHNSON RECEIVED SEVERANCE PAY OF $192,834. THIS AMOUNT PAID HAS BEEN PROPERLY REPORTED ON A FORM W-2. Form 990, Part III, Line 4d Description of other program services (Expenses $ 20,961,557 including grants of $ 395,848)(Revenue $ 2,271,557) OTHER PROGRAM SERVICES: ADDITIONAL PROGRAM SERVICES EXPENDITURES AT CLARK ATLANTA UNIVERSITY INCLUDE PUBLIC SERVICE ($ 2,078,328), STUDENT SERVICES ($10,032,052), AND RESEARCH ($ 8,851,176) Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is reviewed by the President, Chief Financial Officer, an external independent contractor and the Board of Trustees prior to submission to the IRS. Form 990, Part VI, Line 12c Conflict of interest policy All directors, trustees and University employees are required to complete a conflict of interest statement annually. The conflict of interest statements are monitored by the University Compliance Department and any conflicts are reviewed and resolved according to University policies and procedures. In cases where there is a conflict of interest with a Board member, the Board member shall abstain from discussions and voting on such matters under consideration by the Board and its committees. The minutes of such meeting shall reflect that a disclosure was made and that the Board member having a conflict abstained from voting. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Human Resources department performs an annual review that includes compensation information on executives and key employees of the university consisting of comparable data from peer and other institutions within the relative comparable market as well as survey data collected by the College and University Professional Association for Human Resources (CUPA-HR). The proposed compensation ranges for top management positions of the university is presented to the president who presents it to the Governance and Compensation Committee of the Board of Trustees for oversight approval. Periodically, executive compensation is reviewed by an outside Human Resource consulting firm. Form 990, Part VI, Line 15b Process to establish compensation of other employees ANNUALLY, AS PART OF THE MERIT REVIEW PROCESS, COMPENSATION FOR CURRENT EMPLOYEES IS CALIBRATED WITHIN BUDGET RESTRAINTS OF THE UNIVERSITY PER THE RELEVANT CUPA RANGE. PARITY ANALYSES ARE CONDUCTED FOR POSITIONS TO ASSURE EQUITY IN TERMS OF GENDER AND TENURE, ASSUMING NO PERFORMANCE ISSUES. FOR NEW HIRES, OFFERS ARE CALIBRATED TO APPROPRIATE CUPA RANGES. Form 990, Part VI, Line 19 Required documents available to the public The organization's documents are made available upon request. Schedule B, Part I, Number 34 Mackenzie Scott - www.mackenziescott.com