2015-11-13T10:40:10-06:00 2015-06-30 560574444 CHERRY BEKAERT LLP 1111 METROPOLITAN AVE STE 1000 CHARLOTTE NC 28204 990 2014-07-01 570314374 CLAFLIN UNIVERSITY CLAF 8035355413 400 MAGNOLIA ST ORANGEBURG SC 29115 TIJUANA HUDSON VICE PRESIDENT FISCAL AFFAIRS 8035355413 2015-11-12 1 JANICE A RATICA P00358837 7043771678 2014 2016-02-25 16:41:14Z DR HENRY N TISDALE 400 MAGNOLIA ST ORANGEBURG SC 29115 58737108 0 X WWW.CLAFLIN.EDU X 1869 SC CLAFLIN UNIVERSITY IS AN INDEPENDENT, LIBERAL ARTS, CO-EDUCATIONAL, HISTORICALLY BLACK INSTITUTION THAT IS AFFILIATED WITH THE UNITED METHODIST CHURCH. IT IS DEDICATED TO EDUCATIONAL EXCELLENCE AND TO PREPARING STUDENTS WITHOUT REGARD TO GENDER, RACE, RELIGION OR ETHNIC ORIGIN. IT IS COMMITTED TO OFFERING QUALITY UNDERGRADUATE PROGRAMS, SELECT GRADUATE PROGRAMS, AND VIABLE CONTINUING EDUCATION OPPORTUNITIES. IN FISCAL YEAR 2015, APPROXIMATELY 2,148 STUDENTS WERE ENROLLED AT THE UNIVERSITY. 23 23 1178 450 12931 -20381 12919845 12292280 38558639 39002269 1070915 2193706 -44358 -54934 52505041 53433321 7054346 6431629 0 0 23796075 23328832 0 0 2010715 20014164 21129696 50864585 50890157 1640456 2543164 93894450 100633122 33762744 39576100 60131706 61057022 X CLAFLIN IS COMMITTED TO EXCELLENCE IN TEACHING, RESEARCH, AND CREATIVE EXPRESSION. WE ARE GUIDED BY A SET OF PRINCIPLES THAT HELP US WORK TOWARD OUR GOAL OF EQUIPPING STUDENTS WITH THE NECESSARY TOOLS FOR PERSONAL AND PROFESSIONAL GROWTH. WE ARE COMMITTED TO OFFERING QUALITY UNDERGRADUATE PROGRAMS, INNOVATIVE GRADUATE PROGRAMS, AND VIABLE CONTINUING EDUCATION OPPORTUNITIES. BY DESIGN, WE HAVE EMERGED AS A NATIONAL LEADER IN COMPREHENSIVE EDUCATION AND CONTINUE TO ENGAGE IN A STRATEGIC PLAN WHICH OUTLINES AN ENHANCED VISION OF ACADEMIC EXCELLENCE WITH GREATER EMPHASIS ON RESEARCH, SCHOLARLY CONTRIBUTIONS AND CREATIVE ACTIVITY. 0 0 26695961 6431629 27185550 INSTRUCTIONAL:CLAFLIN'S PRIMARY EXEMPT PURPOSE ACHIEVEMENT IS TO PROVIDE A HIGHER EDUCATION TO STUDENTS UNDER A COLLEGE DEGREE PROGRAM. CLAFLIN HAS FOUR SCHOOLS CONSISTING OF THE SCHOOL OF EDUCATION, SCHOOL OF NATURAL SCIENCE AND MATHEMATICS, SCHOOL OF BUSINESS AND SCHOOL OF HUMANITIES AND SOCIAL SCIENCE AS WELL AS THE CENTER FOR PROFESSIONAL AND CONTINUING STUDIES. COURSES ARE OFFERED LEADING TO THE AWARD OF THE BACHELOR OF ARTS IN 14 MAJORS, BACHELOR OF SCIENCE IN 23 MAJORS AND A MASTERS OF BUSINESS ADMINISTRATION. 6842587 10225269 AUXILLIARY SERVICES:THE UNIVERSITY CONDUCTED AUXILIARY ENTERPRISES FOR THE CONVENIENCE OF STUDENTS, FACULTY, STAFF AND THE COMMUNITY-ATLARGE. AUXILIARY ENTERPRISES CONSIST OF INTERCOLLEGIATE ATHLETICS, STUDENT HOUSING, FOOD SERVICE AND PRINT SHOP. THE UNIVERSITY PARTICIPATES IN NCAA DIVISION II ATHLETICS AND IT'S PROGRAMS CONSIST OF FOUR SPORTS FOR MEN AND FIVE SPORTS FOR WOMEN. 3675250 1611831 STUDENT SERVICES:CLAFLIN UNIVERSITY IS WEDDED TO THE IDEA THAT ACADEMIC ACHIEVEMENT IS FACILITATED BY A WELLBALANCED AND WELLROUNDED PROGRAM OF STUDENT ACTIVITIES AND SERVICES. AS THE NAME IMPLIES, STUDENT DEVELOPMENT AND SERVICES OPERATES PRIMARILY FOR STUDENTS. THIS UNIT SEEKS TO SERVE STUDENTS BOTH DIRECTLY AND INDIRECTLY: DIRECTLY IN THAT IT ANTICIPATES AND PROVIDES FOR THEIR PHYSICAL, EMOTIONAL, AND SPIRITUAL NEEDS AND INDIRECTLY IN THAT, IN ITS TOTALITY, IT HELPS TO BUILD THE MORALE OF THE STUDENT BODY. STUDENT SERVICES PROGRAMS INCLUDE CAREER SERVICES, STUDENT HEALTH SERVICES, COUNSELING CENTER, CHAPLAIN SERVICES, FINANCIAL AID, ADMISSIONS, RECORDS, RESIDENTIAL LIFE AND STUDENT GOVERNMENT. OTHER SERVICES INCLUDE A WIDE RANGE OF PROGRAMS INCLUDING RESEARCH, LIBRARY SERVICES, PUBLIC SERVICES, AND ACADEMIC SUPPORT. 37213798 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 1 202 0 1 1178 1 1 1 0 0 0 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 SC X TIJUANA HUDSON 8035355197 400 MAGNOLIA STREET ORANGEBURG SC 29115 JANICE MARSHALL MEMBER 0.50 X 0 0 0 MRS HEMA PATEL MEMBER 0.50 X 0 0 0 MR MICHAEL R BRENAN MEMBER 0.50 X 0 0 0 MR DAVID CAMPBELL MEMBER 0.50 X 0 0 0 DR WILLIE L FRAZIER MEMBER 0.50 X 0 0 0 MS VIRGINIA MAXWELL GROSE MEMBER 0.50 X 0 0 0 MR MOSES L HARVIN MEMBER 0.50 X 0 0 0 DR ALBERT HUMPHREY MEMBER 0.50 X 0 0 0 MR WILLIAM JOHNSON MEMBER 0.50 X 0 0 0 REV LARRY D MCCUTCHEON MEMBER 0.50 X 0 0 0 MRS LESLIE PRICE MEMBER 0.50 X 0 0 0 MRS RUTH JORDAN MEMBER 0.50 X 0 0 0 MR ISAAC TEMPLETON JR MEMBER 0.50 X 0 0 0 MR DANIEL LEBISH MEMBER 0.50 X 0 0 0 MS CYNTHIA ANDERSON MEMBER 0.50 X 0 0 0 MR KEITH M CLARKE MEMBER 0.50 X 0 0 0 MR GREGORY A CUMMINGS MEMBER 0.50 X 0 0 0 MR CALVIN HL ELAM MEMBER 0.50 X 0 0 0 MR JAMES K LEHMAN MEMBER 0.50 X 0 0 0 DR CAROLYN JENKINS MEMBER 0.50 X 0 0 0 MR PAUL FANT CHAIRMAN 0.50 X X 0 0 0 MR JAMES BENNETT VICE CHAIRMAN 0.50 X X 0 0 0 MS NANCY WILSON YOUNG SECRETARY 0.50 X X 0 0 0 MR TED CREECH ASSOCIATE SECRETARY 0.50 X X 0 0 0 DR HENRY N TISDALE PRESIDENT/TREASURER (EX-OFFICIO) 50.00 X 319925 0 216212 TIJUANA HUDSON VP - FISCAL AFFAIRS 50.00 X 160400 0 37321 KARL WRIGHT PROVOST-CHIEF ACADEMIC OFFICER 50.00 X 198250 0 20282 ZIA HASAN VP - INSTITUTIONAL EFFECTI 50.00 X 173323 0 11182 LEROY A DURANT VP - STUDENT DEVELOPMENT 50.00 X 154242 0 15600 WHITTAKER VERNON MIDDLETON VP - INSTITUTIONAL ADVANCEMENT 50.00 X 152817 0 15493 DREXEL BALL VICE PRESIDENT FOR ADMINISTRATION 50.00 X 153280 0 18764 OMAR BAGASRA PROFESSOR/DIRECTOR OF SC CENTER FOR BIOTECHNOLOGY 50.00 X 115430 0 8750 1427667 0 343604 14 0 1 0 SODEXO INC & AFFILIATES (PLANT) 400 MAGNOLIA STREET ORANGEBURG SC 29115 FACILITIES SERVICES 3532582 SODEXO INC (FOOD SERVICES) 400 MAGNOLIA STREET ORANGEBURG SC 29115 FOOD SERVICES 3030009 CBA-CLAFLIN UNIVERSITY BOOKSTORE #451 400 MAGNOLIA STREET ORANGEBURG SC 29115 BOOKSTORE CHARGES 771044 COMMUNITY COUNSELING SERVICE CO LLC PO BOX 824885 PHILADELPHIA PA 191824885 CAMPAIGN SERVICES 429675 RICOH PROFESSIONAL SERVICES PO 534777 ATLANTA GA 303534777 COPIER SERVICES 301933 12 170100 7792445 4329735 1665785 12292280 TUITION AND FEES 900099 27185550 27185550 ROOM AND BOARD FEES 900099 10225269 10225269 OTHER REVENUE 900099 1591450 1611831 -20381 39002269 478456 478456 6939845 5224595 1715250 1715250 1715250 24258 170100 79192 -54934 -54934 53433321 39022650 -20381 2138772 X 6431629 6431629 892960 892960 18975400 14353375 3854290 767735 923750 487056 396945 39749 1065037 881060 137167 46810 1471685 1053912 346505 71268 86887 86887 211458 211458 5593755 2646053 2926852 20850 384347 31875 18618 333854 1338684 783220 371888 183576 2585636 730047 1816218 39371 1425614 1099288 322751 3575 461170 318844 142326 3472668 2420742 1051926 644596 51843 592753 REPAIRS & MAINTENANCE 706985 284842 398893 23250 O&M ALLOCATIONS 161990 3436535 -3274545 HONORARIA 131668 123025 4550 4093 EDUCATION TRAINING 37329 15297 21333 699 3886909 2065155 1345869 475885 50890157 37213798 11665644 2010715 2052774 2228826 226138 191560 5570511 5224266 1453779 3019388 239179 368067 105773735 44209383 56909069 61564352 25240856 25741077 2202144 2295586 93894450 100633122 8137497 5196736 1718108 2390704 341284 2653326 23565855 29335334 33762744 39576100 X 32652400 32821300 5939122 5805761 21540184 22429961 60131706 61057022 93894450 100633122 X 2543164 -1587124 -30724 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 17109689 880645 415336 869648 17536022 14864436 1366995 1728031 849773 17109689 13052199 1559172 1037237 784172 14864436 12879457 997770 99580 924608 13052199 10876199 1210620 2005586 1212948 12879457 0.00000 0.96390 0.03610 0 0 2226865 2226865 76293129 32573386 43719743 27253741 11635997 15617744 61564352 MONEY FUNDS 886741 F UMC BOARD COLLEGE FUND 363856 F UMC BOARD INV. POOL 1080883 F MONEY MARKET 1727350 F FUNDS HELD IN TRUSTS 445951 F CORPORATE STOCKS 6058455 F CORPORATE BONDS 6848659 F GOVERNMENT BONDS 3226903 F MUTUAL FUNDS 5102279 F 25741077 DEPOSITS HELD IN CUSTODY FOR OTHERS 1192183 OBLIGATIONS UNDER CAPITAL LEASE 1052347 OTHER LIABLITIES 210055 BONDS PAYABLE 26880749 29335334 X 44887178 -1587124 -6431629 -8018753 52905931 211458 315932 527390 53433321 44326262 79192 79192 44247070 211458 6431629 6643087 50890157 PART III, LINE 4: THE MUSEUM, AS WELL AS POINTS ABOUT THE CAMPUS GROUNDS, CONTAIN BOTH PERMANENT AND ONGOING ART EXHIBITS AND ARE OPEN TO UNIVERSITY STUDENTS AND THE PUBLIC. PUBLIC SCHOOL STUDENTS AND THE LOCAL COMMUNITY OFTEN VISIT THE MUSEUM AND OTHER PARTS OF THE CAMPUS WHERE ART IS EXHIBITED. THE MUSEUM IS AN INTEGRAL PART OF OUR PEDAGOGY FOR STUDENTS MAJORING IN ART, AS WELL AS ALL OTHER STUDENTS. THE MUSEUM COLLECTION, AND OTHER ART ABOUT THE CAMPUS, FURTHER SUPPORT THE MISSION OF THE UNIVERSITY BY PROVIDING VALUABLE EXPOSURE TO THE ARTS FOR OUR STUDENTS AND WORKING TO PRESERVE THE ARTS FOR FUTURE GENERATIONS. PART V, LINE 4: THE ENDOWMENT FUNDS ARE ESTABLISHED FOR A VARIETY OF EDUCATIONAL PURPOSES BASED ON DONOR-IMPOSED RESTRICTIONS IN THE GIFT. PART X, LINE 2: MANAGEMENT HAS EVALUATED THE EFFECT OF FASB GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE GUIDANCE CLARIFIED THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS BY PRESCRIBING A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE UNIVERSITY'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE UNIVERSITY, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF JUNE 30, 2015 AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. PART XI, LINE 2D - OTHER ADJUSTMENTS: TUITION DISCOUNTS SHOWN AS NET OF REVENUE ON FINANCIAL STATEMENTS -6,431,629. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES SHOWN NET OF REVENUE ON 990 -79,192. CHANGE IN BENEFICIAL INTEREST OF TRUSTS 30,724. INVESTMENT INCOME SHOWN AS NON-OPERATING ITEMS ON FINANCIALS 364,400. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES SHOWN NET OF REVENUE ON 990 79,192. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS SHOWN AS NET OF REVENUE ON FINANCIAL STATEMENTS 6,431,629. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 NON-DISCRIMINATION STATEMENTS ARE PRINTED ON THE APPLICATION FOR ADMISSIONS AND COLLEGE BROCHURE MATERIALS. IT IS ALSO BROADCAST IN MEDIA AND NEWSPAPER ON AN ANNUAL BASIS. SCHEDULE E, PART I, LINE 6 CLAFLIN UNIVERSITY RECEIVES FINANCIAL AID AND/OR ASSISTANCE FROM VARIOUS AGENCIES OF THE UNITED STATES AND AGENCIES OF THE GOVERNMENT OF THE STATE OF SOUTH CAROLINA. THE FINANCIAL AID AND/OR ASSISTANCE IS FOR RESEARCH PERFORMED BY PROFESSORS OF THE UNIVERSITY FOR VARIOUS AGENCIES. OTHER FINANCIAL AID AND/OR ASSISTANCE ARE PASSTHROUGH FUNDS OF THE TITLE IV AND/OR STATE OF SOUTH CAROLINA FINANCIAL AID FOR ITS STUDENTS, AS WELL AS AGENCY FUNDS WHEREBY THE UNIVERSITY IS A DISBURSING AGENT ACTING ON BEHALF OF A GOVERNMENT AGENCY. ANNUAL PRESIDENT'S SCHOLARSHIP GALA 194358 170100 24258 79192 194358 170100 24258 79192 79192 -54934 1 TUITION DISCOUNTS & SCHOLARSHIPS 1040 6431629 PART I, LINE 2: THE COLLEGE'S PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS REQUIRES THE VERIFICATION OF 1) ENROLLMENT STATUS, 2) NUMBER OF HOURS ENROLLED, 3) NUMBER OF EARNED CREDIT HOURS, 4) GPA, AND 5) HOUSING STATUS. IN ADDITION, A REVIEW OF STUDENT ACADEMIC PERFORMANCE IS CONDUCTED EACH SEMESTER TO DETERMINE OVERALL STANDING IN RELATION TO THE COLLEGE'S ESTABLISHED SATISFACTORY ACADEMIC POLICY (SAP). X X 1 1 X X 0 1 0 0 0 0 0 0 0 DR HENRY N TISDALE PRESIDENT/TREASURER (EX-OFFICIO) 319925 0 0 0 0 0 216212 0 0 0 536137 0 0 0 TIJUANA HUDSON VP - FISCAL AFFAIRS 160000 0 400 0 0 0 0 0 37321 0 197721 0 0 0 KARL WRIGHT PROVOST-CHIEF ACADEMIC OFFICER 197850 0 400 0 0 0 12984 0 7298 0 218532 0 0 0 ZIA HASAN VP - INSTITUTIONAL EFFECTI 172923 0 400 0 0 0 11182 0 0 0 184505 0 0 0 LEROY A DURANT VP - STUDENT DEVELOPMENT 153842 0 400 0 0 0 11538 0 4062 0 169842 0 0 0 WHITTAKER VERNON MIDDLETON VP - INSTITUTIONAL ADVANCEMENT 152417 0 400 0 0 0 11431 0 4062 0 168310 0 0 0 DREXEL BALL VICE PRESIDENT FOR ADMINISTRATION 152880 0 400 0 0 0 11466 0 7298 0 172044 0 0 0 PART I, LINE 1A THE PRESIDENT IS PROVIDED WITH A RESIDENCE FOR PERSONAL USE. THE RESIDENCE IS PROVIDED FOR THE CONVENIENCE OF THE COLLEGE IN HAVING THE FUNCTIONS OF THE OFFICE OF THE PRESIDENT EFFICIENTLY CONDUCTED AND AS A CONDITION OF EMPLOYMENT AS PRESIDENT OF THE COLLEGE. THE PRESIDENT IS ALSO PROVIDED WITH CLEANING SERVICES FOR HIS RESIDENCE. PART I, LINE 4B $197,215 WAS CONTRIBUTED TO DR. TISDALE'S SECTION 457F PLAN DURING THE YEAR. 28992 TUITION ASSISTANCE TUITION ASSISTANCE (BASED ON SAME CRITERIA AS OTHER EMPLOYEES) AT&T TED CREECH, BOARD OF TRUSTEES MEMBER IS AT&T'S DIRECTOR OF EXTERNAL AFFAIRS 150622 TED CREECH IS A MEMBER OF THE BOARD OF TRUSTEES OF CLAFLIN UNIVERSITY AND ALSO THE DIRECTOR OF EXTERNAL AFFAIRS FOR AT&T. AT&T PROVIDED TELEPHONE SERVICES TO THE UNIVERSITY. THE TRANSACTIONS WERE CONDUCTED AT ARM'S LENGTH AND FAIR MARKET VALUE. 0 X 1 267000 APPRAISAL X 1 25000 DONOR DETERMINATION X 1 1121500 COURT PROBATE DOCUMENTS X OTHER 11 252285 ACTUAL VALUE 0 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE BOARD WILL RECEIVE AN ELECTRONIC COPY OF THE 990 PRIOR TO FILING FOR THEIR REVIEW AND COMMENTS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICTS OF INTEREST POLICY IS REVIEWED ANNUALLY DURING THE FALL BOARD MEETING. BOARD MEMBERS AND KEY EMPLOYEES SIGN AN ANNUAL STATEMENT TO ACKNOWLEDGE THAT NO CONFLICTS EXIST. IN THE COURSE OF MEETINGS AND/OR ACTIVITIES, A BOARD MEMBER OR KEY EMPLOYEE WILL DISCLOSE ANY INTERESTS IN A TRANSACTION OR DECISION WHERE HE/SHE, INCLUDING THEIR BUSINESS AND/OR OTHER NON-PROFIT AFFILIATIONS, FAMILY AND/OR SIGNIFICANT OTHER, EMPLOYER, OR CLOSE ASSOCIATE WILL RECEIVE A POTENTIAL BENEFIT OR GAIN. AFTER DISCLOSURE OF ANY POSSIBLE CONFLICT OF INTEREST, THE PERSON WILL BE ASKED TO LEAVE THE ROOM FOR THE DISCUSSION AND WILL NOT BE PERMITTED TO VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES COMPARABILITY DATA (FROM FORMS 990 OF OTHER ORGANIZATIONS AND FROM COMPENSATION SURVEYS) TO DETERMINE THE SALARY FOR THE PRESIDENT. THE PRESIDENT'S SALARY IS DETERMINED AND APPROVED BY THE INDEPENDENT BOARD OF TRUSTEES AFTER AN ANNUAL REVIEW AND AFTER THE COMPARABILITY DATA IS REVIEWED. THE INDIVIDUALS APPROVING THE COMPENSATION AND THE DATA UPON WHICH THEY RELIED IS DOCUMENTED BY FORMAL LETTER TO THE PRESIDENT. THE PRESIDENT FOLLOWS SIMILAR GUIDELINES IN HIS DETERMINATION OF COMPENSATION FOR OTHER KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 2,646,053. MANAGEMENT AND GENERAL EXPENSES 2,926,852. FUNDRAISING EXPENSES 20,850. TOTAL EXPENSES 5,593,755. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN TRUST -30,724.