CLEMSON UNIVERSITY LAND STEWARDSHIP: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- CLEMSON UNIVERSITY LAND STEWARDSHIP (EIN 27-4127041)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-02-15
- IRS object ID
- 201540469349300524
- Schema version
- 2013v4.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-02-15T15:13:57-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 560574444 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHERRY BEKAERT LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 WEST MCBEE AVENUE SUITE 200 | AddressLine1 |
| City | GREENVILLE | City |
| State | SC | State |
| ZIP Code | 29601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 274127041 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLEMSON UNIVERSITY LAND STEWARDSHIP | BusinessNameLine1 |
| Business Name Line2 | FOUNDATION INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CLEM | BusinessNameControlTxt |
| Phone | 8646561289 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1889 | AddressLine1 |
| City | CLEMSON | City |
| State | SC | State |
| ZIP Code | 296331889 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HARRISON F TRAMMELL | PersonNm |
| Person Title | PRESIDENT & CEO | PersonTitleTxt |
| Phone | 8646561289 | PhoneNum |
| Signature | 2015-02-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARK H COOTER | PreparerPersonNm |
| PTIN | P00091236 | PTIN |
| Phone | 8642333981 | PhoneNum |
| Preparation | 2015-02-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | HARRISON F TRAMMELL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 155 OLD GVILLE HWY 105 | AddressLine1 |
| City | CLEMSON | City |
| State | SC | State |
| ZIP Code | 29631 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,760,415 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | CLEMSON.EDU/GIVING/CUFOUNDATIONS/STRUCTURE/CUREF/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2012 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | TO RECEIVE, HOLD, MANAGE, OR SELL REAL ESTATE FOR THE BENEFIT OF CLEMSON UNIVERSITY. TO MANAGE THE PROPERTIES AT THE CLEMSON UNIVERSITY INTERNATIONAL CENTER FOR AUTOMOTIVE RESEARCH (CU-ICAR) THROUGH LICAM LLC; TO PURCHASE, LEASE, DEVELOP, MORTGAGE REAL ESTATE FOR THE BENEFIT OF CU THROUGH LICAR LLC. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 152 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $10,146,787 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,158,631 | PYOtherRevenueAmt |
| CY Other Revenue | $2,760,415 | CYOtherRevenueAmt |
| PY Total Revenue | $11,305,418 | PYTotalRevenueAmt |
| CY Total Revenue | $2,760,415 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $13,268 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $242,758 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $872,869 | PYOtherExpensesAmt |
| CY Other Expenses | $1,863,469 | CYOtherExpensesAmt |
| PY Total Expenses | $886,137 | PYTotalExpensesAmt |
| CY Total Expenses | $2,106,227 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $10,419,281 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $654,188 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $56,628,469 | TotalAssetsBOYAmt |
| Total Assets EOY | $57,638,311 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $36,998,128 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $37,353,782 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $19,630,341 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $20,284,529 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE FOUNDATION EXISTS TO RECEIVE, HOLD, DEVELOP, MANAGE, OR SELL REAL ESTATE FOR CLEMSON UNIVERSITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,802,376 | ExpenseAmt |
| Revenue | $464,576 | RevenueAmt |
| Desc | THE FOUNDATION EXISTS TO RECEIVE, HOLD, MANAGE, OR SELL REAL ESTATE FOR CLEMSON UNIVERSITY. | Desc |
| Total Program Service Expenses | $1,802,376 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | 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 | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | 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 | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | G CLINT CARLSON II DIRECTOR OF FINANCE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8646560925 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ADMIN SERVICES BLDG 108 PERIMETER | AddressLine1 |
| City | CLEMSON | City |
| State | SC | State |
| ZIP Code | 296345306 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| GEORGE E BIEDIGER | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| NEIL C ROBINSON JR | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| FRANK A MCLEOD III | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRISTOPHER C PEARCE IV | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| THOMAS B MCTEER JR | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| WILLIAM L ABERCROMBIE JR | ||||||||
| DIRECTOR-CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| WILLIAM C SMITH JR | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| PATRICIA H MCABEE | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| GOSNALD GRAHAM SEGARS JR | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| HARRISON F TRAMMELL | ||||||||
| PRESIDENT & CEO | 5.00 | $0 | $263,094 | $28,766 | 32.50 | Yes (X) | ||
| LAURA H HASELDEN | ||||||||
| TREASURER | 16.00 | $0 | $82,384 | $17,361 | 21.50 | Yes (X) | ||
| AMY S GIBBS | ||||||||
| SECRETARY | 1.00 | $0 | $40,946 | $2,183 | 36.50 | Yes (X) | ||
| GERY KIERSTEAD | ||||||||
| SECRETARY | 1.00 | $0 | $19,596 | $5,543 | 36.50 | Yes (X) | ||
| A NEILL CAMERON JR | ||||||||
| EX-OFFICIO DIRECTOR | 1.00 | $0 | $231,052 | $48,710 | 36.50 | Yes (X) | ||
| BRETT A DALTON | ||||||||
| EX-OFFICIO DIRECTOR | 1.00 | $0 | $321,913 | $52,069 | 36.50 | Yes (X) | ||
| JOHN V BOYETTE JR | ||||||||
| MANAGER | 19.00 | $0 | $183,673 | $19,452 | 18.50 | Yes (X) | ||
| FREDERICK CARTWRIGHT | ||||||||
| EX-OFFICIO DIRECTOR | 1.00 | $0 | $155,083 | $17,940 | 36.50 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,297,741 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $192,024 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SHERMAN CONSTRUCTION COMPANY | |||||
| 1330 PIEDMONT HIGHWAY | PIEDMONT | SC | 29673 | CONSTRUCTION | $1,828,161 |
| PROJECT ONE MASTER OWNERS ASSOCIATION | |||||
| 1 NORTH MAIN STREET | GREENVILLE | SC | 29601 | MEMBERSHIP | $227,631 |
| LS3P ASSOCIATES LTD | |||||
| 110 WEST NORTH STREET SUITE 300 | GREENVILLE | SC | 29601 | ARCHITECTURE | $137,056 |
| NELSON MULLINS RILEY & SCARBOROUGH | |||||
| 104 SOUTH MAIN STREET | GREENVILLE | SC | 29601 | LEGAL | $132,927 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $2,295,839 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $2,295,839 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,295,839 | TotalRevenueColumnAmt |
| Exclusion | $2,295,839 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| COMMON AREA MAINTENANCE | 531310 | $459,957 | $459,957 |
| MISC. REVENUE | 531110 | $4,619 | $4,619 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $464,576 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,760,415 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,760,415 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $242,758 | TotalAmt |
| Program Services | $171,958 | ProgramServicesAmt |
| Management And General | $70,800 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,579 | TotalAmt |
| Program Services | $90,960 | ProgramServicesAmt |
| Management And General | $42,619 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $239,612 | TotalAmt |
| Program Services | $225,217 | ProgramServicesAmt |
| Management And General | $14,395 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,942 | TotalAmt |
| Program Services | $1,167 | ProgramServicesAmt |
| Management And General | $1,775 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $837,505 | TotalAmt |
| Program Services | $837,505 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $445,923 | TotalAmt |
| Program Services | $445,923 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,058 | TotalAmt |
| Program Services | $16,196 | ProgramServicesAmt |
| Management And General | $151,862 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,850 | TotalAmt |
| Program Services | $13,450 | ProgramServicesAmt |
| Management And General | $22,400 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,106,227 | TotalAmt |
| Program Services | $1,802,376 | ProgramServicesAmt |
| Management And General | $303,851 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,707,762 | BOYAmt |
| EOY | $1,422,793 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,898 | BOYAmt |
| EOY | $6,899 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,977 | BOYAmt |
| EOY | $69,009 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $25,819,304 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $643,123 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,276,041 | BOYAmt |
| EOY | $25,176,181 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,621,791 | BOYAmt |
| EOY | $30,963,429 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,628,469 | BOYAmt |
| EOY | $57,638,311 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,358 | BOYAmt |
| EOY | $304,401 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,224,014 | BOYAmt |
| EOY | $3,710,359 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,480,612 | BOYAmt |
| EOY | $11,920,009 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,186,144 | BOYAmt |
| EOY | $21,419,013 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,998,128 | BOYAmt |
| EOY | $37,353,782 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,630,341 | BOYAmt |
| EOY | $20,284,529 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,630,341 | BOYAmt |
| EOY | $20,284,529 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,628,469 | BOYAmt |
| EOY | $57,638,311 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $654,188 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| Certification | Yes (X) | CertificationInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Supported Org Information SupportedOrgInformationGrp (2 entries)
| EINEIN | Organization TypeOrganizationTypeDesc | Governing Document ListedGoverningDocumentListedInd | Supported Org NotifiedSupportedOrgNotifiedInd | US OrganizedUSOrganizedInd | SupportSupportAmt |
|---|---|---|---|---|---|
| CLEMSON UNIVERSITY | |||||
| 576000254 | IRC 115 | Yes (1) | Yes (1) | Yes (1) | $0 |
| CLEMSON UNIV FOUNDATION | |||||
| 570426335 | 5 | Yes (1) | Yes (1) | Yes (1) | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 2 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $1,460,000 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $8,953,000 | OtherCostOrOtherBasisAmt |
| Book Value | $10,413,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $11,882,239 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $2,844,950 | OtherCostOrOtherBasisAmt |
| Depreciation | $462,259 | DepreciationAmt |
| Book Value | $14,264,930 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $394,779 | OtherCostOrOtherBasisAmt |
| Depreciation | $127,552 | DepreciationAmt |
| Book Value | $267,227 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,514 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,757 | DepreciationAmt |
| Book Value | $9,757 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $69,224 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $195,598 | OtherCostOrOtherBasisAmt |
| Depreciation | $43,555 | DepreciationAmt |
| Book Value | $221,267 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $25,176,181 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DIRECT FINANCING LEASE | $13,615,939 |
| BOND ISSUES COST NET | $92,113 |
| DEVELOPMENT COSTS | $1,335,452 |
| CONSTRUCTION IN PROGRESS | $15,919,925 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $30,963,429 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| DEPOSITS HELD FOR OTHERS | $30,005 |
| RETAINAGE PAYABLE | $32,406 |
| UNEARNED REVENUE | $424,130 |
| DUE TO CLEMSON UNIVERSITY FOUNDATION | $20,932,472 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $21,419,013 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,760,415 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,760,415 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,760,415 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,106,227 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,106,227 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,106,227 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE FOUNDATION ADOPTED THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE FOUNDATION'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX PROVISION TAKEN THAT IS BENEFICIAL TO THE FOUNDATION, 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 THAT THERE ARE NO SUCH POSITIONS AS OF JUNE 30, 2014 ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | 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 (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| HARRISON F TRAMMELL | ||||||||||||||
| PRESIDENT & CEO | $0 | $237,611 | $0 | $10,000 | $0 | $15,483 | $0 | $11,712 | $0 | $17,054 | $0 | $291,860 | $0 | $0 |
| A NEILL CAMERON JR | ||||||||||||||
| EX-OFFICIO DIRECTOR | $0 | $227,689 | $0 | $0 | $0 | $3,363 | $0 | $35,575 | $0 | $13,135 | $0 | $279,762 | $0 | $0 |
| BRETT A DALTON | ||||||||||||||
| EX-OFFICIO DIRECTOR | $0 | $321,913 | $0 | $0 | $0 | $0 | $0 | $46,326 | $0 | $5,743 | $0 | $373,982 | $0 | $0 |
| JOHN V BOYETTE JR | ||||||||||||||
| MANAGER | $0 | $177,857 | $0 | $5,000 | $0 | $816 | $0 | $8,780 | $0 | $10,672 | $0 | $203,125 | $0 | $0 |
| FREDERICK CARTWRIGHT | ||||||||||||||
| EX-OFFICIO DIRECTOR | $0 | $155,083 | $0 | $0 | $0 | $0 | $0 | $10,244 | $0 | $7,696 | $0 | $173,023 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCH J, PART I, LINE 3: | FormAndLineReferenceDesc |
| Explanation | THE BOARD OVERSEES THE PRESIDENT AND CEO OF CULSF. ALL OFFICERS ARE EMPLOYEES OF CLEMSON UNIVERSITY. COMPENSATION OF THE OFFICERS IS DETERMINED THROUGH THE UNIVERSITY'S HUMAN RESOURCES DEPARTMENT WITHIN GUIDELINES ESTABLISHED BY THE STATE OF SOUTH CAROLINA. BOARD MEMBERS: _____________ THE FOLLOWING OFFICERS OF CULSF ARE EMPLOYEES OF CLEMSON UNIVERSITY AND ARE OFFICERS OF THE CLEMSON UNIVERSITY FOUNDATION: HARRISON F. TRAMMELL LAURA H. HASELDEN AMY S. GIBBS GERRY KIERSTEAD THE FOLLOWING EX-OFFICIO BOARD MEMBERS OF CULSF ARE EMPLOYEES OF CLEMSON UNIVERSITY: A. NEILL CAMERON, JR. BRETT A. DALTON FREDERICK CARTWRIGHT THE FOLLOWING DIRECTORS OF CULSF ARE DIRECTORS OF THE CLEMSON UNIVERSITY FOUNDATION: GEORGE E. BIEDIGER NEIL C. ROBINSON, JR. GOSNALD GRAHAM SEGARS, JR. THE FOLLOWING ARE MEMBERS OF THE CLEMSON UNIVERSITY BOARD OF TRUSTEES: THOMAS B. MCTEER, JR. WILLIAM C. SMITH, JR. PATRICIA H. MCABEE BRETT A. DALTON IS A DIRECTOR OF THE CLEMSON UNIVERSITY RESEARCH FOUNDATION. A. NEILL CAMERON, JR. IS A DIRECTOR OF THE CLEMSON UNIVERSITY CONTINUING EDUCATION AND CONFERENCE COMPLEX CORPORATION. THE FOLLOWING IS A KEY EMPLOYEE OF CLEMSON UNIVERSITY: JOHN V BOYETTE JR CLEMSON UNIVERSITY REAL ESTATE FOUNDATION, INC. AND CLEMSON UNIVERSITY LAND STEWARDSHIP FOUNDATION, INC. SHARE THE SAME BOARD MEMBERS. HOWEVER, THE CHAIR AND VICE-CHAIR FOR THE TWO BOARDS ARE NOT THE SAME. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART V, LINES 1C: | THERE WERE NO INSTANCES THAT REQUIRED BACKUP WITHHOLDINGS. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE BYLAWS OF CULSF WERE AMENDED TO MAKE CHANGES RELATED TO THE COMPOSITION OF APPOINTED DIRECTORS AND ELECTED DIRECTORS. THE TOTAL NUMBER OF APPOINTED AND ELECTED DIRECTORS (NINE (9)) DID NOT CHANGE. THE CLEMSON UNIVERSITY BOARD OF TRUSTEES APPOINTS THREE (3) DIRECTORS, THE CLEMSON UNIVERSITY FOUNDATION APPOINTS TWO (2) DIRECTORS, AND THE REMAINING FOUR (4) VOTING DIRECTORS ARE ELECTED. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD CONSISTS OF NINE MEMBERS, THREE APPOINTED BY THE CLEMSON UNIVERSITY BOARD OF TRUSTEES, TWO APPOINTED BY THE CLEMSON UNIVERSITY FOUNDATION, AND FOUR ELECTED MEMBERS. THERE ARE NO MEMBERS OR STOCKHOLDERS, AND THE BOARD'S DECISIONS ARE NOT SUBJECT TO APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 WAS SENT TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO THE FILING DEADLINE. |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS, DIRECTORS AND KEY EMPLOYEES MUST REVIEW AND SIGN THE CODE OF CONDUCT POLICY WHICH INCLUDES THE CONFLICT OF INTEREST POLICY ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | ALL OFFICERS ARE EMPLOYEES OF CLEMSON UNIVERSITY. COMPENSATION OF THE OFFICERS IS DETERMINED THROUGH THE UNIVERSITY HUMAN RESOURCES DEPARTMENT WITHIN THE GUIDELINES ESTABLISHED BY THE STATE OF SOUTH CAROLINA. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE FOUNDATION'S WEBSITE IS (HTTP:WWW.CLEMSON.EDU/GIVING/CUFOUNDATIONS/STRUCTURE/CULSF/). THIS WEBSITE DISPLAYS LINKS TO GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, IRS FORM 990 AND THE CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FOUNDATION'S WEBSITE IS (HTTP:WWW.CLEMSON.EDU/GIVING/CUFOUNDATIONS/STRUCTURE/CULSF/). THIS WEBSITE DISPLAYS LINKS TO GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, IRS FORM 990 AND THE CONFLICT OF INTEREST POLICY. |
| FORM 990, PART IX, LINE 11G | CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 220,773. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 220,773. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 4,444. MANAGEMENT AND GENERAL EXPENSES 14,395. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,839. |
| FORM 990, PART XII, LINE 2C | ALL RELATED ORGANIZATIONS OF CLEMSON UNIVERSITY PARTICIPATE IN A COMBINED REQUEST FOR PROPOSAL PROCESS EVERY FIVE YEARS. AT LEAST ONE MEMBER FROM EACH BOARD PARTICIPATES IN THE SELECTION PROCESS. THERE IS NO REQUIREMENT FOR ALL ENTITIES TO SELECT THE SAME AUDIT FIRM BUT THAT HAS BEEN THE PRACTICE FOR THE PAST THIRTEEN YEARS. |
| FORM 990, PART V, LINES 7G AND 7H: | THERE WERE NO CONTRIBUTIONS RECEIVED WHICH WOULD HAVE REQUIRED THE ORGANIZATION TO FILE EITHER FORM 8899 OR 1098-C. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (3 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|
| LICAM LLC | |||||||||
| 5 RESEARCH DRIVE | GREENVILLE | SC | 29607 | 261304847 | PROPERTY MANAGEMENT | SC | $459,957 | $83,751 | CLEMSON UNIVERSITY LAND STEWARDSHIP FOUNDATION INC |
| LICAR LLC | |||||||||
| 5 RESEARCH DRIVE | GREENVILLE | SC | 29607 | 261304801 | DEVELOPMENT OF REAL ESTATE | SC | $2,033,351 | $31,591,482 | CLEMSON UNIVERSITY LAND STEWARDSHIP FOUNDATION INC |
| CULSF ONE | |||||||||
| 155 OLD GREENVILLE HIGHWAY 105 | CLEMSON | SC | 29631 | PROPERTY MANAGEMENT | SC | $267,107 | $14,283,774 | CLEMSON UNIVERSITY LAND STEWARDSHIP FOUNDATION INC | |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| CLEMSON UNIVERSITY | ||||||||||
| 108 PERIMETER RD | CLEMSON | SC | 29634 | 576000254 | RESEARCH UNIVERSITY | SC | IRC 115 | N/A | 0 | |
| CLEMSON UNIVERSITY FOUNDATION | ||||||||||
| P O BOX 1889 | CLEMSON | SC | 296331889 | 570426335 | SUPPORT MISSIONS OF CLEMSON UNIVERSITY | SC | IRC 501(C)(3) | N/A | 0 | LINE 5 |
| 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 | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | 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 | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (6 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| CLEMSON UNIVERSITY FOUND - LOAN OF ENDOWMENT FUNDS & PROPERTY HOLDING COSTS | ||
| E | $20,932,732 | FINANCIAL STATEMENT |
| CLEMSON UNIVERSITY - LEASE OF SPACE TO CU | ||
| J | $280,559 | FINANCIAL STATEMENT |
| CLEMSON UNIVERSITY-CONTRACT WITH LICAM FOR PROPERTY MGMT & DEVEL SERVICES | ||
| L | $303,140 | FINANCIAL STATEMENT |
| CLEMSON UNIVERSITY - REIMBURSE EMPLOYEE SALARIES & OTHER | ||
| P | $246,048 | FINANCIAL STATEMENT |
| CLEMSON UNIVERSITY - REIMBURSEMENT FROM CU FOR EXPENSES | ||
| Q | $13,666 | FINANCIAL STATEMENT |
| CLEMSON UNIVERSITY - UPFIT OF LEASED SPACE IN BUILDING | ||
| R | $39,440 | FINANCIAL STATEMENT |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCH R, PAGE 3 PART V AND SCHEDULE B GIFTS | FormAndLineReferenceDesc |
| Explanation | CLEMSON UNIVERSITY FOUNDATION (CUF) RECEIVES GIFTS ON BEHALF OF CLEMSON UNIVERSITY LAND STEWARDSHIP FOUNDATION, INC.(CULSF). GIFTS ARE DESIGNATED FOR CULSF BY THE DONORS. CUF DEPOSITS THOSE GIFTS TO RESTRICTED PROJECTS. FUNDS ARE TRANSFERRED TO CULSF UPON REQUEST. ONE GIFT SYSTEM IS MAINTAINED FOR CU AND ITS SUPPORTING ORGANIZATIONS. CULSF RECEIVED FEW GIFTS AND DOES NOT HAVE PROCEDURES TO FACILITATE THE RECEIPT OF GIFTS. | ExplanationTxt |
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