NORTH GREENVILLE UNIVERSITY: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- NORTH GREENVILLE UNIVERSITY (EIN 57-0314406)
- Tax period
- 2014-06-01 to 2015-05-31
- Filed
- 2016-04-18
- IRS object ID
- 201621099349301017
- Schema version
- 2014v6.0
- 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 F
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-04-18T14:39:26-05:00 | ReturnTs |
| Tax Period End | 2015-05-31 | 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 130 | AddressLine1Txt |
| City | Lawrenceville | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30043 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570314406 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | North Greenville University | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NORT | BusinessNameControlTxt |
| Phone | 8649777000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1892 | AddressLine1Txt |
| City | Tigerville | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29688 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dr Randall Pannell | PersonNm |
| Person Title | Interim President | PersonTitleTxt |
| Phone | 8649777000 | PhoneNum |
| Signature | 2016-04-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Edward M Priem II | PreparerPersonNm |
| PTIN | P01783684 | PTIN |
| Phone | 6785185301 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Dr Randall Pannell | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1892 | AddressLine1Txt |
| City | Tigerville | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29688 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $66,092,034 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.NGU.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1892 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | The University offers a quality education in a biblically sound, Christ-centered environment. | ActivityOrMissionDesc |
| Voting Members Governing Body | 25 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 25 | VotingMembersIndependentCnt |
| Total Employee | 1270 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $10,953,715 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,071,299 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $46,719,558 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $50,992,121 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,954,567 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,201,297 | CYInvestmentIncomeAmt |
| PY Other Revenue | $66,550 | PYOtherRevenueAmt |
| CY Other Revenue | $445,526 | CYOtherRevenueAmt |
| PY Total Revenue | $60,694,390 | PYTotalRevenueAmt |
| CY Total Revenue | $57,710,243 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $15,180,547 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $17,346,613 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $19,125,673 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $22,612,278 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,156,529 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $14,863,224 | PYOtherExpensesAmt |
| CY Other Expenses | $16,394,651 | CYOtherExpensesAmt |
| PY Total Expenses | $49,169,444 | PYTotalExpensesAmt |
| CY Total Expenses | $56,353,542 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $11,524,946 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,356,701 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $114,083,533 | TotalAssetsBOYAmt |
| Total Assets EOY | $115,157,307 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,290,970 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $8,424,834 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $107,792,563 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $106,732,473 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | North Greenville University believes that the truths found in Holy Scriptures permeate every aspect of reality. All truth is ultimately from God. Therefore, a commitment to academic excellence can be an integral component in the maturation of one's faith. Faculty members meet regularly to study ways in which matters of faith can be brought into the classroom experience. Students are encouraged to participate in the process of integrating faith and learning. North Greenville University strives to be a place where graduates will leave with both and understanding of their chosen fields of endeavor and an appreciation for how the truths of scripture apply to those areas. The University offers the following degrees: the Bachelor of Arts degree, the Bachelor of Science degree, the Master of Business Administration degree, and the Master of Christian Ministries degree. Within the undergraduate degrees there are 36 program options and choices of major. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $50,987,160 | ExpenseAmt |
| Grant | $17,346,613 | GrantAmt |
| Revenue | $51,381,313 | RevenueAmt |
| Desc | The University is a co-educational liberal arts university offering graduate and undergraduate degrees. It has Level V membership in the Commission of Colleges of the Southern Association of Colleges and Schools. The University's purpose is to provide opportunities for higher education in a Christian atmosphere. The University provided education services to 2,428 students. | Desc |
| Total Program Service Expenses | $50,987,160 | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | 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 | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 3974 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1270 | 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 | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| 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 |
| 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 | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | 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 |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Michelle Sabou | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8649777000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1892 | AddressLine1Txt |
| City | Tigerville | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29688 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (42 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Beverly N Hawkins | |||||||
| Chairman (Part Yr Vice Chairman) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Michael D Hamrick | |||||||
| Part Year Chairman | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| William Tyler | |||||||
| Vice Chairman | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Dr Lucile Sullivan | |||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Rodney Back | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Daniel Boling | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Lee Capell | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Edward Case | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| David Charpia | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Jimmy Cox | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Betty Jo Craft | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| David Edwards | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Ronald Edwards | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Mark Ells | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Arnold E Emery | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Rebecca W Freel | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Gary Glenn | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Joe F Hayes | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Lucian R Lee Jr | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Greg Mathis | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Eugene Merritt | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Laura Messer | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Lee McCormick | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Melvin K Younts | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Rev Robert A Dickard | |||||||
| Part Year Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Ralph S Hendricks | |||||||
| Part Year Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Bruce A Russell | |||||||
| Part Year Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr G Elton Todd | |||||||
| Part Year Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Donald E Ward | |||||||
| Part Year Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Donald J Wilton | |||||||
| Part Year Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Randall Pannell | |||||||
| Interim President & VP Ac. Affairs | 40.00 | Yes (X) | $101,036 | $0 | $17,331 | ||
| Dr James Epting | |||||||
| President | 40.00 | Yes (X) | $375,848 | $0 | $54,219 | ||
| Michelle Sabou | |||||||
| VP Business Affairs | 40.00 | Yes (X) | $108,718 | $0 | $13,464 | ||
| Wayne Landrith | |||||||
| VP Corporate & Foundation | 40.00 | Yes (X) | $109,930 | $0 | $13,386 | ||
| Dr Tony Beam | |||||||
| VP for Student Services | 40.00 | Yes (X) | $101,848 | $0 | $23,511 | ||
| Dr Stephen Crouse | |||||||
| VP of Campus Ministries | 40.00 | Yes (X) | $99,511 | $0 | $26,026 | ||
| Alexander Miller | |||||||
| VP for University Advancement | 40.00 | Yes (X) | $99,676 | $0 | $21,102 | ||
| Mayson Easterling | |||||||
| VP for Denominational Relations | 40.00 | Yes (X) | $103,776 | $0 | $23,973 | ||
| Keli Sewell | |||||||
| VP of Admissions & FA | 40.00 | Yes (X) | $104,978 | $0 | $26,026 | ||
| Dr Sam Isgett | |||||||
| VP for Graduate Programs | 40.00 | Yes (X) | $106,735 | $0 | $18,414 | ||
| Thomas Allen | |||||||
| Dean College of Science & Math | 40.00 | $124,658 | $0 | $15,742 | Yes (X) | ||
| Gregory Davenport | |||||||
| Associate Dean of Health Professions | 40.00 | $121,558 | $0 | $11,543 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,558,272 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $264,737 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | 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 |
|---|---|---|---|---|---|
| Aramark Corporation | |||||
| PO Box 198532 | Atlanta | GA | 30384 | Food Services | $2,172,663 |
| Bank Bros Asphalt | |||||
| PO Box 670 | Travelers Rest | SC | 29690 | Asphalt | $561,002 |
| Sportscapes | |||||
| 432 Country Ridge | Red Oak | TX | 75154 | Construction | $376,000 |
| Oakwood Synthetic Turf | |||||
| 23679 Lauren Road | Macomb | MI | 48042 | Turf | $300,000 |
| Blackboard Inc | |||||
| 650 Massachusetts Ave NW 6th Floo | Washing | DC | 20001 | Learning Management System Provider | $224,966 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 28 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $27,441 | FundraisingAmt |
| Related Organizations | $1,233,036 | RelatedOrganizationsAmt |
| Government Grants | $112,119 | GovernmentGrantsAmt |
| All Other Contributions | $3,698,703 | AllOtherContributionsAmt |
| Noncash Contributions | $324,764 | NoncashContributionsAmt |
| Total Contributions | $5,071,299 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and fees | 900099 | $35,076,963 | $35,076,963 |
| Auxiliary revenue | 900099 | $15,359,308 | $15,359,308 |
| Other income | 900099 | $555,850 | $555,850 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $50,992,121 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $710,377 | TotalRevenueColumnAmt |
| Exclusion | $710,377 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,907,381 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,933,985 | SecuritiesAmt |
| Other | $2,482,476 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,973,396 | SecuritiesAmt |
| Other | -$2,482,476 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $490,920 | TotalRevenueColumnAmt |
| Exclusion | $490,920 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $82,215 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $27,441 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $25,881 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $56,334 | TotalRevenueColumnAmt |
| Exclusion | $56,334 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,328,641 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $939,449 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $389,192 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $389,192 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $57,710,243 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $51,381,313 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,257,631 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,346,613 | TotalAmt |
| Program Services | $17,346,613 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,231,222 | TotalAmt |
| Program Services | $749,502 | ProgramServicesAmt |
| Management And General | $260,400 | ManagementAndGeneralAmt |
| Fundraising | $221,320 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $318,834 | TotalAmt |
| Program Services | $190,796 | ProgramServicesAmt |
| Fundraising | $128,038 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,530,512 | TotalAmt |
| Program Services | $13,858,177 | ProgramServicesAmt |
| Management And General | $2,374,733 | ManagementAndGeneralAmt |
| Fundraising | $297,602 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $671,144 | TotalAmt |
| Program Services | $620,787 | ProgramServicesAmt |
| Management And General | $28,558 | ManagementAndGeneralAmt |
| Fundraising | $21,799 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,563,699 | TotalAmt |
| Program Services | $2,077,353 | ProgramServicesAmt |
| Management And General | $390,781 | ManagementAndGeneralAmt |
| Fundraising | $95,565 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,296,867 | TotalAmt |
| Program Services | $1,199,560 | ProgramServicesAmt |
| Management And General | $55,184 | ManagementAndGeneralAmt |
| Fundraising | $42,123 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,454 | TotalAmt |
| Program Services | $3,267 | ProgramServicesAmt |
| Management And General | $45,187 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,800 | TotalAmt |
| Program Services | $10,500 | ProgramServicesAmt |
| Management And General | $49,300 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,641 | TotalAmt |
| Management And General | $135,641 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $720,698 | TotalAmt |
| Program Services | $720,698 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,806 | TotalAmt |
| Management And General | $54,806 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,291,585 | TotalAmt |
| Program Services | $1,955,279 | ProgramServicesAmt |
| Management And General | $78,572 | ManagementAndGeneralAmt |
| Fundraising | $257,734 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $969,441 | TotalAmt |
| Program Services | $969,441 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $508,960 | TotalAmt |
| Program Services | $494,712 | ProgramServicesAmt |
| Management And General | $14,248 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $475,576 | TotalAmt |
| Program Services | $445,161 | ProgramServicesAmt |
| Management And General | $6,370 | ManagementAndGeneralAmt |
| Fundraising | $24,045 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,249 | TotalAmt |
| Program Services | $81,852 | ProgramServicesAmt |
| Management And General | $619 | ManagementAndGeneralAmt |
| Fundraising | $2,778 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,789 | TotalAmt |
| Program Services | $20,844 | ProgramServicesAmt |
| Management And General | $816 | ManagementAndGeneralAmt |
| Fundraising | $129 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,198,505 | TotalAmt |
| Program Services | $2,103,141 | ProgramServicesAmt |
| Management And General | $82,304 | ManagementAndGeneralAmt |
| Fundraising | $13,060 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $377,985 | TotalAmt |
| Program Services | $364,792 | ProgramServicesAmt |
| Management And General | $13,193 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Repairs & maintenance | $4,214,465 | $4,028,409 | $161,711 | $24,345 |
| Food services | $3,471,462 | $3,471,462 | ||
| Accreditation & members | $103,589 | $62,525 | $41,064 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $656,646 | TotalAmt |
| Program Services | $212,289 | ProgramServicesAmt |
| Management And General | $416,366 | ManagementAndGeneralAmt |
| Fundraising | $27,991 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,353,542 | TotalAmt |
| Program Services | $50,987,160 | ProgramServicesAmt |
| Management And General | $4,209,853 | ManagementAndGeneralAmt |
| Fundraising | $1,156,529 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,922,042 | BOYAmt |
| EOY | $12,372,544 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,888,074 | BOYAmt |
| EOY | $13,040,519 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $325,223 | BOYAmt |
| EOY | $283,468 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,500 | BOYAmt |
| EOY | $1,000 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,095 | BOYAmt |
| EOY | $13,385 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $737,403 | BOYAmt |
| EOY | $563,967 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $350 | BOYAmt |
| EOY | $2,433 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $82,751,761 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $23,979,237 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,978,198 | BOYAmt |
| EOY | $58,772,524 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,235,097 | BOYAmt |
| EOY | $16,311,908 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,796,958 | BOYAmt |
| EOY | $11,830,268 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,099,593 | BOYAmt |
| EOY | $1,965,291 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,083,533 | BOYAmt |
| EOY | $115,157,307 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,604,508 | BOYAmt |
| EOY | $3,423,371 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,367,873 | BOYAmt |
| EOY | $1,559,761 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $399,813 | BOYAmt |
| EOY | $370,273 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $360,417 | BOYAmt |
| EOY | $318,750 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,558,359 | BOYAmt |
| EOY | $2,752,679 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,290,970 | BOYAmt |
| EOY | $8,424,834 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,697,044 | BOYAmt |
| EOY | $73,184,248 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,686,583 | BOYAmt |
| EOY | $12,478,960 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,408,936 | BOYAmt |
| EOY | $21,069,265 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,792,563 | BOYAmt |
| EOY | $106,732,473 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,083,533 | BOYAmt |
| EOY | $115,157,307 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,356,701 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$2,047,366 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $6,000 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | -$375,425 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 | $5,612,303 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,783,927 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,817,750 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,953,715 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,071,299 | CurrentTaxYearAmt |
| Total | $36,238,994 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,612,303 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,783,927 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,817,750 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,953,715 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,071,299 | CurrentTaxYearAmt |
| Total | $36,238,994 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $10,159,210 | SubstantialContributorsTotAmt |
| Public Support Total170 | $26,079,784 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $385,260 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $571,614 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $573,049 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $825,025 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $710,377 | CurrentTaxYearAmt |
| Total | $3,065,325 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $58,750 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $73,804 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $79,429 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $86,375 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $82,215 | CurrentTaxYearAmt |
| Total | $380,573 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $39,684,892 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $224,832,627 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.65720 | PublicSupportCY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part II | FormAndLineReferenceDesc |
| Explanation | 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 qualifies to use the first listed special rule for Schedule B reporting. | ExplanationTxt |
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 | $26,137,823 | BeginningYearBalanceAmt |
| Contributions | $793,104 | ContributionsAmt |
| Investment Earnings Or Losses | $1,417,232 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $147,957 | OtherExpendituresAmt |
| End Year Balance | $28,200,202 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $20,918,556 | BeginningYearBalanceAmt |
| Contributions | $3,112,855 | ContributionsAmt |
| Investment Earnings Or Losses | $2,253,765 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $27,902 | GrantsOrScholarshipsAmt |
| Other Expenditures | $119,451 | OtherExpendituresAmt |
| End Year Balance | $26,137,823 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $16,632,823 | BeginningYearBalanceAmt |
| Contributions | $1,839,690 | ContributionsAmt |
| Investment Earnings Or Losses | $2,537,892 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $40,775 | GrantsOrScholarshipsAmt |
| Other Expenditures | $51,074 | OtherExpendituresAmt |
| End Year Balance | $20,918,556 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $16,897,846 | BeginningYearBalanceAmt |
| Contributions | $635,120 | ContributionsAmt |
| Investment Earnings Or Losses | -$829,059 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $13,067 | GrantsOrScholarshipsAmt |
| Other Expenditures | $58,017 | OtherExpendituresAmt |
| End Year Balance | $16,632,823 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $14,005,945 | BeginningYearBalanceAmt |
| Contributions | $541,201 | ContributionsAmt |
| Investment Earnings Or Losses | $2,445,568 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $30,756 | GrantsOrScholarshipsAmt |
| Other Expenditures | $64,112 | OtherExpendituresAmt |
| End Year Balance | $16,897,846 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.12550 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.67950 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.19500 | TermEndowmentBalanceEOYPct |
| 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) |
|---|---|---|
| Investment Cost Or Other Basis | $1,966,527 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $6,489,611 | OtherCostOrOtherBasisAmt |
| Book Value | $8,456,138 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $60,143,956 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,366,090 | DepreciationAmt |
| Book Value | $43,777,866 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,503,664 | OtherCostOrOtherBasisAmt |
| Depreciation | $960,267 | DepreciationAmt |
| Book Value | $543,397 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,964,244 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,652,880 | DepreciationAmt |
| Book Value | $2,311,364 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,683,759 | OtherCostOrOtherBasisAmt |
| Book Value | $3,683,759 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $58,772,524 | TotalBookValueLandBuildingsAmt |
Closely Held Equity Interests CloselyHeldEquityInterestsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $33,028 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Cash value of life insurance | $531,738 | F |
| Baptist Foundation | $9,657,847 | F |
| Alternative investments | $1,443,590 | F |
| Commodities | $164,065 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $11,830,268 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| Student deposits | $616,390 |
| Trust liability | $59,237 |
| Funds held for others | $253,919 |
| Post-retirement benefit obligation | $1,271,161 |
| Capital lease obligation | $551,972 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,752,679 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $38,813,363 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$2,047,366 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $42,835 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$375,425 | OtherRevenueAmt |
| Revenue Not Reported | -$2,379,956 | RevenueNotReportedAmt |
| Revenue Subtotal | $41,193,319 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $135,641 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $16,381,283 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $16,516,924 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $57,710,243 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $39,873,453 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $36,835 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $965,330 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,002,165 | ExpensesNotReportedAmt |
| Expenses Subtotal | $38,871,288 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $135,641 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $17,346,613 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $17,482,254 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $56,353,542 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | The majority of the University's endowment earnings is used to provide scholarship assistance. A small portion of earnings are used to provide programs as designated by donors and the Board of Trustees. |
| Part X, Line 2: | The consolidated financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of May 31, 2015 and 2014, the University had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. The University files information tax returns in the U.S. and various states. The University is generally no longer subject to U.S. Federal and state income tax examinations by tax authorities for years before 2011. |
| Part XI, Line 2d - Other Adjustments: | Change in value of trust -145,425. Unrealized loss on assets held for sale -230,000. |
| Part XI, Line 4b - Other Adjustments: | Fundraising expenses reported on Part VIII, Line 8b -25,881. Cost of goods sold reported on Part VIII, Line 10B -939,449. Scholarships netted with revenue 17,346,613. |
| Part XII, Line 2d - Other Adjustments: | Fundraising Expenses reported on Part VIII, Line 8B 25,881. Cost of goods sold reported on Part VIII, Line 10B 939,449. |
| Part XII, Line 4b - Other Adjustments: | Scholarships netted with revenue 17,346,613. |
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 | The non-discrimination policy is included in the catalog that goes to all prospective students and that is included on the University website. This information is also included in all admissions materials. |
| Schedule E, Part I, Line 6 | Federal financial aid funds under Title IV are received by the University and are awarded and disbursed to its students. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (7 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Sub-Saharan Africa | 0 | 0 | Program Services | Study Abroad | $64,987 |
| South America | 0 | 0 | Program Services | Study Abroad | $45,333 |
| Central America and the Caribbean | 0 | 0 | Program Services | Study Abroad | $38,107 |
| South Asia | 0 | 0 | Program Services | Study Abroad | $12,778 |
| North America | 0 | 0 | Program Services | Study Abroad | $12,762 |
| Europe (Including Iceland & Greenland) | 0 | 0 | Program Services | Study Abroad | $12,540 |
| Middle East and North Africa | 0 | 0 | Program Services | Study Abroad | $1,703 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $188,210 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $188,210 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, line 3: | FormAndLineReferenceDesc |
| Explanation | Accrual method is used to account for foreign expenditures. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Golf tournament | Event1Nm |
| Gross Receipts Event1 | $109,656 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $27,441 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $82,215 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $1,500 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $14,479 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $3,200 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $5,241 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $1,461 | EntertainmentEvent1Amt |
| Gross Receipts Total | $109,656 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $27,441 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $82,215 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $1,500 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $14,479 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $3,200 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $5,241 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $1,461 | EntertainmentTotalEventsAmt |
| Direct Expense Summary Events | $25,881 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $56,334 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships | GrantTypeTxt |
| Recipient | 2200 | RecipientCnt |
| Cash Grant | $17,346,613 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The financial aid planning office 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 on 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 monitred by the university. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dr James Epting | PersonNm |
| Title | President | TitleTxt |
| Base Compensation Filing Org | $275,746 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $100,102 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $40,500 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $16,207 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $432,555 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | The President is required to live on the University's main campus. The home is University property and is adjacent to the Univeristy. This benefit is not taxable. A nontaxable housing allowance is also provided to the VP of Business Affairs, VP of Denomenational Relations, and the VP of Academics who are required to live on campus by the University to complete their job duties and respond in emergency situations. All of the houses are on campus and are University property. |
| Part I, Lines 4a-b | Dr. Epting, former president, had a 457(f) plan and a severance agreement in FY14-15. However no severance payments were made to him before 5/31/15. A $10,000 contribution was made to his 457(f) plan during the fiscal year, prior to the agreement being formed. |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Vlad Sabou | PersonNm |
| Relationship With Org | Employee | RelationshipWithOrgTxt |
| Loan Purpose | Staff Improvement Loan | LoanPurposeTxt |
| Loan From Organization | Yes (X) | LoanFromOrganizationInd |
| Original Principal | $1,500 | OriginalPrincipalAmt |
| Balance Due | $1,000 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $1,000 | TotalBalanceDueAmt |
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $56,765 | CashGrantAmt |
| Type Of Assistance | Merit Based | TypeOfAssistanceTxt |
| Assistance Purpose | Tuition Assistance | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (5 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Paul Epting | |||
| Family Member of James Epting, President | $104,335 | W-2 and Benefits | 0 |
| Joe Hayes Jr | |||
| Family Member of Joe Hayes, Trustee | $86,981 | W-2 and Benefits | 0 |
| Vlad Sabou | |||
| Family Member of Michelle Sabou, VP of Business Affairs | $40,157 | W-2 and Benefits | 0 |
| Nancy Isgett | |||
| Family Member of Joseph Isgett, VP Graduate Studies | $46,304 | W-2 and Benefits | 0 |
| Julie Styles | |||
| Former Board Member | $43,060 | W-2 and Benefits | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part II | FormAndLineReferenceDesc |
| Explanation | Vlad Sabou, husband of Michelle Sabou (VP of Business Affairs) had a staff improvement loan, which is forgiven based on years of service, from the organization with a balance of $1,000 as of 5/31/2015. | ExplanationTxt |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $4,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenuesTxt |
Books And Publications BooksAndPublicationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $14,801 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair market value | MethodOfDeterminingRevenuesTxt |
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $269,942 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair market value | MethodOfDeterminingRevenuesTxt |
Cars And Other Vehicles CarsAndOtherVehiclesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $32,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair market value | MethodOfDeterminingRevenuesTxt |
Food Inventory FoodInventoryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 14 | ContributionCnt |
| Noncash Contributions Rpt F990 | $4,021 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair market value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 4 | 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 (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 1 | The executive committee is composed of the chairman, the vice chairman, the secretary, two members-at-large, and the chairman of each of the other board committees. When the board is not in session, the executive committee has the authority to: a) Discharge such duties as the board may assign from time to time and submit a report of its action at the next meeting of the board. b) Review and approve the annual budget prepared by the president and recommend the budget to the entire board for final action. c) Except as limited by these bylaws, or the board itself, have general oversight over matters relating to finance, and implement the fiscal policies of the board. d) Initiate and implement long-range planning for the institution. e) Through the president, serve as the avenue of communication between the board, the faculty, staff, and student body. f) Serve as a grievance committee on complaints received through the office of the president from member of the faculty or staff at the executive committee's initiative or at the request of the president |
| Form 990, Part VI, Section B, line 11 | The 990 is prepared by an independent CPA firm and reviewed in detail by the Organization's top management. Every member of the governing body is provided with a copy of the 990 prior to filing with the IRS. |
| Form 990, Part VI, Section B, line 12c | The trustees and officers must sign a conflict of interest policy annually. The conflict of interest disclosure forms are then reviewed by the VP for Business Affairs. Any conflicts are disclosed to the President and the Chairman of the Board. If a matter related to a conflict is considered by the Board, the Board Member with the conflict will recuse him or herself. |
| Form 990, Part VI, Section B, line 15 | The Executive Committee of the independent Board of Trustees reviews the salary and benefits of the President and decides what the new contract amounts will be using comparability data from colleges with similar budgets. This process is documented in the committee minutes. The salary of the Officers is reviewed annually by the independent Board during budget approval. The Officers are typically eligible to receive the same rate of merit increases as other employees, and the final salary decisions for the Officers is made by the President. This process is documented in board minutes as part of the annual budget process. |
| Form 990, Part VI, Section C, line 19 | At this time, the University does not make available to the public its governing documents, conflict of interest policy, and financial statements. |
| Form 990, Part XI, line 9: | Change in value of trust -145,425. Unrealized loss on assets held for sale -230,000. |
| Form 990, Part XII, line 2c: | The University's Board assumes oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year. |
| Form 990, Part VI, Line 7a/7b: | The University is an institution of the South Carolina Baptist Convention (Convention). The Convention appoints the University's 25 trustees and must approve all changes or amendments to the University's charter. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Crusader Mountie LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 332 | AddressLine1Txt |
| City | Tigerville | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29688 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 471461194 | EIN |
| Primary Activities | Wastewater Treatment | PrimaryActivitiesTxt |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Total Income | $80,213 | TotalIncomeAmt |
| End Of Year Assets | $1,435,352 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | North Greenville Univ | BusinessNameLine1Txt |
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) | 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) | 1 | 0 | South Carolina Baptist Convention | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|
| Living Trust (1) | ||||
| Irrevocable Living Trust | SC | North Greenville Universtiy | T | 0 |
| Charitable Remainder Unitrust (5) | ||||
| Charitable Remainder Unitrust | SC | North Greenville Universtiy | T | 0 |
| 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 | 0 | 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 | 0 | 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 | South Carolina Baptist Convention | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionTypeTxt |
| Involved | $0 | InvolvedAmt |