2017-05-15T16:10:42-05:00 2016-06-30 560574444 CHERRY BEKAERT LLP 1111 METROPOLITAN AVE STE 1000 CHARLOTTE NC 28204 990 2015-07-01 570314422 WOFFORD COLLEGE WOFF 8645974226 429 NORTH CHURCH STREET SPARTANBURG SC 293033663 BARBARA F JEFFERSON CHIEF FINANCIAL OFFICER 8645974226 2017-05-15 1 RACHEL GIBBONS P00875600 7043771678 2015 2021-01-29 14:40:06Z NAYEF H SAMHAT 429 NORTH CHURCH STREET SPARTANBURG SC 293033663 224234302 0 X WWW.WOFFORD.EDU X 1856 SC THE PURPOSE OF WOFFORD COLLEGE IS TO FUNCTION AS A LIBERAL ARTS INSTITUTION OF SUPERIOR QUALITY. 31 28 1209 40 0 0 15572309 87065329 77219182 80349808 11738681 6916814 845950 2007406 105376122 176339357 31064868 32786481 0 0 33299690 34737735 0 0 2460389 28241854 28369730 92606412 95893946 12769710 80445411 322250082 399426886 74950532 87523916 247299550 311902970 X THE PURPOSE OF WOFFORD COLLEGE IS TO FUNCTION AS A LIBERAL ARTS INSTITUTION OF SUPERIOR QUALITY. ITS CHIEF CONCERN IS THE DEVELOPMENT OF AN INTELLECTUAL, SPIRITUAL, AND AESTHETIC ATMOSPHERE IN WHICH SERIOUS AND INQUIRING MINDS OF STUDENTS AND FACULTY ALIKE WILL BE CHALLENGED TO A COMMON SEARCH FOR TRUTH AND FREEDOM, WHEREVER THAT SEARCH MAY LEAD, AND IN WHICH EACH PERSON MAY BECOME AWARE OF HIS OR HER OWN INDIVIDUAL WORTH, WHILE ASPIRING TO HIGH STANDARDS OF LEARNING AND MORALITY. IN SUCH AN ENVIRONMENT ALL MEMBERS OF THE WOFFORD COMMUNITY SHOULD DEVELOP INTELLECTUAL CURIOSITY, INDEPENDENCE OF THOUGHT, MATURITY OF JUDGMENT, SELF-DISCIPLINE, RELIGIOUS FAITH, AND MORAL CHARACTER SO THAT THEY WILL BE EVER SENSITIVE TO THE DUTIES AND RESPONSIBILITIES OF GOOD CITIZENSHIP AND RENDER EFFECTIVE LEADERSHIP AND GENEROUS SERVICE TO THE COMMUNITIES IN WHICH THEY LIVE. THIS CONCEPT OF LIBERAL EDUCATION IS IN HARMONY WITH THE IDEALS OF THE UNITED METHODIST CHURCH, TO WHICH THE COLLEGE IS RELATED. 0 0 32786481 32786481 THE COLLEGE IS COMMITTED TO AFFORDABILITY AND ACCESS TO STUDENTS OF ALL BACKGROUNDS. THE COLLEGE DISTRIBUTED IN EXCESS OF $32 MILLION IN FINANCIAL AID TO ASSIST STUDENTS IN MEETING THE FINANCIAL OBLIGATIONS OF ATTENDING THE INSTITUTION. 25370190 61863599 THE COLLEGE PROVIDED LIBERAL ARTS EDUCATIONS TO APPROXIMATELY 1,670 FULL-TIME EQUIVALENT STUDENTS FOR 2015-16, GRADUATING APPROXIMATELY 360 STUDENTS WITH BA OR BS DEGREES. 27745929 20340652 THE COLLEGE PROVIDED AUXILIARY SERVICES FOR THE CONVENIENCE OF STUDENTS, FACULTY, STAFF AND THE COMMUNITY. SUCH AUXILIARY ENTERPRISES INCLUDE STUDENT HOUSING, ATHLETIC TEAMS AND CONTEST AND THE WELLNESS CENTER. 85902600 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 0 1 271 0 1209 1 0 0 0 0 0 1 1 0 0 0 0 X 31 28 1 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 SC X BARBARA F JEFFERSON 8645974232 429 NORTH CHURCH STREET SPARTANBURG SC 29303 DR B MIKE ALEXANDER JR TRUSTEE 1.00 X 0 0 0 ASHLEY RICHARDSON ALLEN TRUSTEE 1.00 X 0 0 0 DR JAMES E BOSTIC JR TRUSTEE 1.00 X 0 0 0 CHRISTOPHER A P CARPENTER TRUSTEE 1.00 X 0 0 0 WILLIAM R COBB TRUSTEE 1.00 X 0 0 0 JUSTIN A CONVERSE TRUSTEE 1.00 X 0 0 0 JIMMY I GIBBS TRUSTEE 1.00 X 0 0 0 JORDAN GLATT TRUSTEE 1.00 X 0 0 0 D CHRISTIAN GOODALL TRUSTEE 1.00 X 0 0 0 H NEEL HIPP JR TRUSTEE 1.00 X 0 0 0 REV JOHN W HIPP TRUSTEE 1.00 X 0 0 0 R MICHAEL JAMES TRUSTEE 1.00 X 0 0 0 STEWART H JOHNSON TRUSTEE 1.00 X 0 0 0 DOUGLAS H JOYCE TRUSTEE 1.00 X 0 0 0 CRAIG D MELVIN TRUSTEE 1.00 X 0 0 0 BETTY J MONTGOMERY TRUSTEE 1.00 X 0 0 0 DR DANIEL B MORRISON TRUSTEE 1.00 X 0 0 0 WENDI M NIX TRUSTEE 1.00 X 0 0 0 CORRY W OAKES III TRUSTEE 1.00 X 0 0 0 L LEON PATTERSON TRUSTEE 1.00 X 0 0 0 THE HON COSTA M PLEICONES TRUSTEE 1.00 X 0 0 0 STANLEY E PORTER TRUSTEE 1.00 X 0 0 0 J PATRICK PROTHRO TRUSTEE 1.00 X 0 0 0 J EDWIN REEVES JR TRUSTEE 1.00 X 0 0 0 JEROME J RICHARDSON TRUSTEE 1.00 X 0 0 0 JOE E TAYLOR JR TRUSTEE 1.00 X 0 0 0 EDWARD B WILE TRUSTEE 1.00 X 0 0 0 BISHOP WILLIAM H WILLIMON TRUSTEE 1.00 X 0 0 0 J HAROLD CHANDLER CHAIR 1.00 X 0 0 0 JAMES MILTON JOHNSON VICE CHAIR 1.00 X 0 0 0 LAURA J HOY SECRETARY 1.00 X 0 0 0 NAYEF SAMHAT PRESIDENT 40.00 X 343343 0 65020 DAVID WOOD SENIOR VP FOR DEVELOPMENT 40.00 X 208653 0 56732 BARBARA JEFFERSON CHIEF FINANCIAL OFFICER 40.00 X 163555 0 22512 DENNIS WISEMAN PROVOST 40.00 X 147815 0 23351 MICHAEL AYERS HEAD FOOTBALL COACH 40.00 X 207698 0 52326 JENNIE M JOHNSON EXEC. DIRECTOR, LIBERTY FELLOWSHIP 40.00 X 202625 0 27093 MICHAEL YOUNG HEAD BASKETBALL COACH 40.00 X 176671 0 25039 CALHOUN KENNEDY ASSOC. VP AND EXEC. DIR. OF DEVELOP. 40.00 X 136116 0 29599 BOYCE LAWTON DEAN FOR STUDENT SUCCESS 40.00 X 138638 0 20030 1725114 0 321702 22 0 1 0 THE ROBINS & MORTON GROUP 123 DUNBAR STREET SPARTANBURG SC 29306 CONSTRUCTION 10021524 MCMILLAN PAZDAN SMITH ARCHITECTURE LLC 127 DUNBAR STREET SPARTANBURG SC 29306 ARCHITECTURAL SERVICES 3567974 CANNON ROOFING LLC 283 VINTAGE DRIVE SPARTANBURG SC 29307 ROOFING 158468 H GENERAL CONTRACTORS LLC 780 E MAIN STREET SPARTANBURG SC 29302 CONTRACTOR 139795 SPARTANBURG REGIONAL MEDICAL CENTER 101 E WOOD STREET SPARTANBURG SC 29303 SPORTS MEDICINE PERSONNEL 111351 6 153411 391707 932683 85587528 1302589 87065329 TUITION 611600 61863599 61863599 ROOM AND BOARD 900099 9139673 9139673 FOOD SERVICES 900099 6739956 6739956 ATHLETIC PROGRAM REVENUE 711210 2070351 2070351 SPECIAL PROGRAM FUNDING REVENUE 611600 354694 354694 181535 181535 80349808 1026898 1026898 333640 120862 212778 212778 212778 53515521 47625605 5889916 5889916 5889916 88663 153411 148478 -59815 -59815 MISCELLANEOUS 900099 1268074 1268074 CAMP REVENUE 900099 586369 586369 1854443 176339357 82204251 0 7069777 32786481 32786481 1030980 624356 99597 307027 25242126 21717768 2289063 1235295 2395056 1688949 587145 118962 4072503 2445681 1516078 110744 1997070 1704148 179618 113304 1321060 892726 310622 117712 2700534 2221609 355597 123328 868105 748696 77246 42163 3876237 3874496 1603 138 1906838 1702899 93421 110518 2011485 2011485 6042290 5296359 745931 608615 192318 416297 FOOD SERVICES 3863820 3863820 HOSPITALITY 1150856 978757 70134 101965 BOOKS/PERIODICALS 671788 671788 ATHLETICS 628754 628754 2719348 1851510 788605 79233 95893946 85902600 7530957 2460389 10945340 13443087 6263117 71939695 1789297 1266466 431317 332663 1079620 888636 237562719 101506750 110056691 136055969 62507919 51712824 122613890 119828003 6562891 3959543 322250082 399426886 7458844 10489722 4552947 7437651 53366923 57253412 9571818 12343131 74950532 87523916 X 50483800 49170082 69794103 131722086 127021647 131010802 247299550 311902970 322250082 399426886 X 80445411 -15252288 -589703 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 184707575 4529973 -8375296 8495633 172366619 191830918 3803113 -3555275 5068542 2302639 184707575 167509297 2875728 31180862 4764591 4970378 191830918 154162683 2170982 17619899 4452450 1991817 167509297 165107417 3056272 -6937495 4557313 2506198 154162683 0.00000 0.23860 0.76140 0 0 28734543 28734543 138972209 78717066 60255143 40234384 22789684 17444700 29621583 29621583 136055969 ABSOLUTE RETURN FUNDS 11888271 F DIRECTIONAL HEDGE FUNDS 39614349 F EQUITY COMMON AND COMMINGLED TRUST FUNDS 43089360 F INFLATION HEDGE COMMON TRUST FUNDS 13833988 F DEBT COMMON TRUST FUNDS 8726228 F REAL ESTATE 2675807 F 119828003 ADVANCES FROM FEDERAL GOVERNMENT 388358 POSTRETIREMENT BENEFITS OBLIGATION 8798089 ASSET RETIREMENT OBLIGATIONS 506684 ADVANCES UNDER LINE OF CREDIT 2650000 12343131 X 128441489 -15252288 -32914920 -48167208 176608697 -269340 -269340 176339357 63838069 730604 730604 63107465 32786481 32786481 95893946 PART V, LINE 4: TO SUPPORT ACADEMIC SCHOLARSHIPS, ENDOWED CHAIRS AND OTHER OPERATIONS OF THE COLLEGE. PART X, LINE 2: THE COLLEGE IS A TAX-EXEMPT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS MADE IN THE FINANCIAL STATEMENTS. THE COLLEGE HAS EVALUATED THE EFFECT OF U.S. GAAP GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT BELIEVES THAT THE COLLEGE CONTINUES TO SATISFY THE REQUIREMENTS OF A TAX-EXEMPT ORGANIZATION. MANAGEMENT ALSO BELIEVES THAT THERE ARE NO OTHER UNCERTAIN TAX POSITIONS AT JUNE 30, 2016 AND 2015. PART XI, LINE 2D - OTHER ADJUSTMENTS: TUITION DISCOUNTS -32,786,481. CHANGE IN ESTIMATE OF COLLECTIBILITY OF PLEDGES 25,524. CHANGE IN VALUE OF SPLIT INTEREST -153,963. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES SHOWN NET OF REVENUE ON 990 -148,478. RENTAL EXPENSES SHOWN NET OF REVENUE ON 990 -120,862. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES SHOWN NET OF REVENUES ON FINANCIALS 148,478. RENTAL EXPENSES SHOWN NET OF REVENUE ON 990 120,862. POSTRETIREMENT BENEFIT-RELATED CHANGES 461,264. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS 32,786,481. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 WOFFORD COLLEGE GENERALLY PUBLISHES THE FOLLOWING STATEMENT IN ALL OF ITS COURSE CATALOGS, BROCHURES, AND ON ITS WEBSITE. IT IS THE POLICY OF WOFFORD COLLEGE TO PROVIDE EQUAL OPPORTUNITIES AND REASONABLE ACCOMODATION TO ALL PERSONS REGARDLESS OF RACE, COLOR, CREED, RELIGION, SEX, AGE, NATIONAL ORIGIN, DISABILITY, VETERAN STATUS, SEXUAL ORIENTATION OR OTHER LEGALLY PROTECTED STATUS IN ACCORDANCE WITH APPLICABLE FEDERAL AND STATE LAWS. SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES ANNUAL PAYMENTS FROM THE CITY OF SPARTANBURG AND COUNTY OF SPARTANBURG TO REPAY THE COLLEGE FOR THE CONSTRUCTION OF A PHYSICAL ACTIVITIES BUILDING AND FOOTBALL STADIUM CONSTRUCTED IN 1994-1995. THE COLLEGE RECEIVES FEDERAL PELL GRANTS AND WORK STUDY FUNDS FROM THE US DEPARTMENT OF EDUCATION AND IN-TURN AWARDS THESE FUNDS TO ITS STUDENTS WITH FINANCIAL NEED. IN ADDITION, THE COLLEGE IS REIMBURSED BY THE NATIONAL AERONAUTICS AND SPACE ADMINISTRATION AND THE NATIONAL SCIENCE FOUNDATION FOR A COUPLE OF SMALL RESEARCH PROJECTS ON CAMPUS. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 36497000 0 0 0 0 0 0 36497000 0 36497000 1 0 0 0 0 0 TC BALL 182934 127746 55188 99570 GOLF TOURNAMENT 59140 25665 33475 48908 242074 153411 88663 148478 148478 -59815 1 FINANICAL AID (SCHOLARSHIPS AND GRANTS) 1497 8019080 24767401 TUITION RATE TUITION DISCOUNT PART I, LINE 2: GRANTS AND SCHOLARSHIPS ARE PROVIDED TO STUDENTS ONLY FOR TUITION, FEES, AND ROOM AND BOARD. THE FUNDS ARE APPLIED DIRECTLY TO THE STUDENTS' ACCOUNTS AND CANNOT BE USED FOR OTHER PURPOSES. X 0 0 X X X X 0 1 0 0 0 0 0 0 0 NAYEF SAMHAT PRESIDENT 343343 0 0 0 0 0 0 0 65020 0 408363 0 0 0 DAVID WOOD SENIOR VP FOR DEVELOPMENT 208653 0 0 0 0 0 0 0 56732 0 265385 0 0 0 BARBARA JEFFERSON CHIEF FINANCIAL OFFICER 163555 0 0 0 0 0 0 0 22512 0 186067 0 0 0 DENNIS WISEMAN PROVOST 147815 0 0 0 0 0 0 0 23351 0 171166 0 0 0 MICHAEL AYERS HEAD FOOTBALL COACH 207698 0 0 0 0 0 25020 0 27306 0 260024 0 0 0 JENNIE M JOHNSON EXEC. DIRECTOR, LIBERTY FELLOWSHIP 202625 0 0 0 0 0 0 0 27093 0 229718 0 0 0 MICHAEL YOUNG HEAD BASKETBALL COACH 176671 0 0 0 0 0 0 0 25039 0 201710 0 0 0 CALHOUN KENNEDY ASSOC. VP AND EXEC. DIR. OF DEVELOP. 136116 0 0 0 0 0 0 0 29599 0 165715 0 0 0 BOYCE LAWTON DEAN FOR STUDENT SUCCESS 138638 0 0 0 0 0 0 0 20030 0 158668 0 0 0 PART I, LINE 1A THE COLLEGE PROVIDES HOUSING TO BOTH THE PRESIDENT AND THE SENIOR VICE PRESIDENT FOR DEVELOPMENT FOR THE CONVENIENCE OF THE EMPLOYER SO THAT THEY CAN EACH PERFORM ESSENTIAL COLLEGE BUSINESS AND ACTIVITIES AT THE HOME. PART I, LINE 4B MIKE AYERS IS THE ONLY ACTIVE PARTICIPANT IN THE 457F PLAN. IN 2015, THERE WERE $25,020 OF EMPLOYEE CONTRIBUTIONS MADE TO THE PLAN. A SOUTH CAROLINA EDUCATION FACILITIES AUTHORITY 576000286 281901BW7 2007-03-28 12982017 EDUCATIONAL FACILITIES REVENUE 0 0 0 B SOUTH CAROLINA EDUCATION FACILITIES AUTHORITY 576000286 281901CA4 2007-03-28 4680000 EDUCATIONAL FACILITIES REVENUE 0 0 0 C SOUTH CAROLINA EDUCATION FACILITIES AUTHORITY 576000286 836896HC7 2008-06-05 19018274 EDUCATIONAL FACILITIES REVENUE 0 0 0 D SC JOBS ECONOMIC DEVELOPMENT AUTHORITY 570960018 2010-12-23 25000000 ECONOMIC DEVELOPMENT REVENUE BONDS 0 0 0 A 12982017 192543 12789474 2008 0 0 1 1 B 4680000 65865 4614135 2007 0 0 1 1 C 19018274 256210 18762064 2009 0 0 1 1 D 28450000 100000 25598916 2012 0 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 0 0 0 0 0 B 0 0 0 0 1 0 0 0 0 C 0 0 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 A 1 B 1 C 1 D 1 A SC JOBS ECONOMIC DEVELOPMENT AUTHORITY 570960018 2015-11-05 50000000 ECONOMIC DEVELOPMENT REVENUE BONDS 0 0 0 A 5000000 205398 4794602 2018 0 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 0 1 1 BB&T 0 0 0 0 0 A 1 CAROLINA PANTHERS JERRY RICHARDSON, DANNY MORRISON, & ASHLEY ALLEN ARE TRUSTEES 188930 THE CAROLINA PANTHERS PAY THE COLLEGE TO HOST THEIR TRAINING CAMP. FEES WERE NEGOTIATED AT ARM'S LENGTH AND ARE AT FAIR MARKET VALUE. 0 X 11930 LIST PRICE X 77 1227942 QUOTED PRICE X OTHER 7 62717 FMV 0 1 1 PART I, LINE 32B: WOFFORD COLLEGE UTILIZES EXTERNAL BROKERS TO SELL DONATED SECURITIES AND REAL ESTATE AGENTS TO SELL DONATED LAND. FORM 990, PART VI, SECTION A, LINE 2 MR. JERRY RICHARDSON AND DR. DANNY MORRISON, TWO MEMBERS OF THE BOARD OF TRUSTEES, HAVE A BUSINESS RELATIONSHIP. MR. JERRY RICHARDSON AND MRS. ASHLEY RICHARDSON ALLEN HAVE A FAMILY RELATIONSHIP AND A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE GOVERNING BODY, THE BOARD OF TRUSTEES, IN ACCORDANCE WITH THE WILL OF BENJAMIN WOFFORD (FOUNDER), ARE ELECTED BY THE SOUTH CAROLINA CONFERENCE OF THE UNITED METHODIST CHURCH. THE PROCESS FOR TRUSTEE SELECTION AND ELECTION IS ONE INVOLVING ADVICE AND CONSENT AMONG AND BETWEEN MEMBERS OF THE BOARD OF TRUSTEES AND APPROPRIATE REPRESENTATIVES OF THE CHURCH BODY. FORM 990, PART VI, SECTION B, LINE 11 THE FINAL FORM 990 IS PROVIDED TO THE FULL BOARD AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12C THE COLLEGE'S CONFLICT OF INTEREST POLICY APPLIES TO ITS BOARD OF TRUSTEES AND OFFICERS. IT IS THE RESPONSIBILITY OF EACH TRUSTEE AND OFFICER TO ENSURE THAT APPROPRIATE REPRESENTATIVES OF THE COLLEGE ARE MADE AWARE OF SITUATIONS THAT INVOLVE PERSONAL, FAMILIAL, OR BUSINESS RELATIONSHIPS THAT COULD CONFLICT WITH THE INTERESTS OF THE COLLEGE SO THAT THE COLLEGE CAN SATISFY THE REQUIREMENTS OF ALL APPLICABLE LAWS, INCLUDING, WITHOUT LIMITATION, THE PROVISIONS OF SOUTH CAROLINA CODE ANNOTATED SECTION 33-31-831 ("STATUTE"). EACH TRUSTEE AND OFFICER IS REQUIRED ANNUALLY TO REVIEW THE CONFLICT OF INTEREST POLICY AND THE STATUTE AND DISCLOSE ANY PERSONAL, FAMILIAL, OR BUSINESS MATTERS, TRANSACTIONS, OR RELATIONSHIPS THAT REASONABLY COULD BE CONSTRUED TO GIVE RISE TO A CONFLICT OF INTEREST, REAL OR APPARENT, INVOLVING THE COLLEGE, THAT WOULD AFFECT HIS OR HER INDEPENDENT, UNBIASED JUDGMENT IN CARRYING OUT HIS OR HER DUTIES TO THE COLLEGE. IN ADDITION, EACH TRUSTEE AND OFFICER MUST DISCLOSE PROMPTLY IN WRITING ANY SUCH MATTERS, TRANSACTIONS, OR RELATIONSHIPS, NOT PREVIOUSLY DISCLOSED THAT COME TO HIS OR HER ATTENTION DURING THE COURSE OF A YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT'S COMPENSATION IS ESTABLISHED BY THE CHAIRMAN OF THE BOARD OF TRUSTEES, IN CONSULTATION WITH THE HUMAN RESOURCES COMMITTEE OF THE BOARD OF TRUSTEES. THE CHIEF FINANCIAL OFFICER PROVIDES RESEARCH DETAILING PRESIDENTIAL COMPENSATION LEVELS AT PEER INSTITUTIONS TO THE CHAIRMAN OF THE BOARD AND THE HUMAN RESOURCES COMMITTEE, WHICH ARE USED IN EVALUATING AND ESTABLISHING THE LEVEL OF COMPENSATION FOR THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE'S ANNUAL AUDITED FINANCIAL STATEMENTS, IRS DETERMINATION LETTER, GOVERNING DOCUMENTS, AND FORM 990 AND SCHEDULES ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN ESTIMATE OF COLLECTIBILITY OF PLEDGES 25,524. POSTRETIREMENT BENEFIT-RELATED CHANGES -461,264. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -153,963. SC CONFERENCE OF THE UNITED METHODIST CHURCH 4908 COLONIAL DRIVE COLUMBIA SC 29203 CHURCH SC 501(C)(3) 1 N/A 0 CHARITABLE REMAINDER UNITRUSTS (5) 429 NORTH CHURCH STREET SPARTANBURG SC 293033663 CHARITABLE TRUST SC N/A T 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SC CONFERENCE OF THE UNITED METHODIST CHURCH C 391707 FMV