CLEMSON UNIVERSITY CONTINUING EDUC AND CONFERENCE COMPLEX CORPORATION: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
CLEMSON UNIVERSITY CONTINUING EDUC AND CONFERENCE COMPLEX CORPORATION (EIN 57-1002122)
Tax period
2013-07-01 to 2014-06-30
Filed
2015-05-12
IRS object ID
201541329349303434
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

FieldValueIRS element (for citing)
Return2015-05-12T15:02:13-05:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN560574444PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CHERRY BEKAERT LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1201 WEST MCBEE AVENUE SUITE 200AddressLine1
CityGREENVILLECity
StateSCState
ZIP Code29601ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN571002122EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CLEMSON UNIVERSITY CONTINUING EDUCATIONBusinessNameLine1
Business Name Line2& CONFERENCE COMPLEX CORPORATIONBusinessNameLine2
FieldValueIRS element (for citing)
Business Name ControlCLEMBusinessNameControlTxt
Phone8646563630PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ADMIN SERVICES BLDG 108 PERIMETERAddressLine1
Address Line2ROADAddressLine2
CityCLEMSONCity
StateSCState
ZIP Code296345306ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEVEN CRUMPPersonNm
Person TitleTREASURERPersonTitleTxt
Phone8646563630PhoneNum
Signature2015-05-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARK H COOTERPreparerPersonNm
PTINP00091236PTIN
Phone8642333981PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSTEVEN CRUMPPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ADMIN SERVICES BLDG 108 PERIMETERAddressLine1
Address Line2ROADAddressLine2
CityCLEMSONCity
StateSCState
ZIP Code296345306ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$3,662,729GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CLEMSON.EDU/MADREN/TOC/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1993FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionOPERATION AND MANAGEMENT OF CLEMSON UNIVERSITY'S CONTINUING EDUCATION AND CONFERENCE FACILITIES.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee128TotalEmployeeCnt
Total Volunteers17TotalVolunteersCnt
Total Gross UBI$1,926,855TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$21,625PYContributionsGrantsAmt
CY Contributions Grants$76,595CYContributionsGrantsAmt
PY Program Service Revenue$3,417,412PYProgramServiceRevenueAmt
CY Program Service Revenue$3,389,940CYProgramServiceRevenueAmt
PY Investment Income$972PYInvestmentIncomeAmt
CY Investment Income$804CYInvestmentIncomeAmt
PY Other Revenue$53,604PYOtherRevenueAmt
CY Other Revenue$67,370CYOtherRevenueAmt
PY Total Revenue$3,493,613PYTotalRevenueAmt
CY Total Revenue$3,534,709CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,431,103PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,849,344CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,034,763PYOtherExpensesAmt
CY Other Expenses$1,473,267CYOtherExpensesAmt
PY Total Expenses$3,465,866PYTotalExpensesAmt
CY Total Expenses$3,322,611CYTotalExpensesAmt
PY Revenues Less Expenses$27,747PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$212,098CYRevenuesLessExpensesAmt
Total Assets BOY$3,877,265TotalAssetsBOYAmt
Total Assets EOY$3,893,003TotalAssetsEOYAmt
Total Liabilities BOY$2,480,846TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,307,626TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,396,419NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,585,377NetAssetsOrFundBalancesEOYAmt
MissionTHE ORGANIZATION EXISTS TO OWN, OPERATE, AND MANAGE CLEMSON UNIVERSITY'S CONTINUING EDUCATION FACILITIES, WHICH INCLUDE A CONFERENCE CENTER, HOTEL AND GOLF COURSE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,236,196ExpenseAmt
Revenue$1,080,275RevenueAmt
DescTHE GOLF COURSE IS USED IN CONJUNCTION WITH THE CLEMSON UNIVERSITY CONTINUING EDUCATION CENTER TO PROVIDE WILDLIFE MANAGEMENT RESEARCH, TURF GRASS RESEARCH, GOLF COURSE TURF MANAGEMENT, ACADEMIC PROGRAMS AND INTERNSHIPS FOR STUDENTS IN "PARKS, RECREATION, AND TOURISM MANAGEMENT", STUDENT LIFE ENHANCEMENT, AND IS THE PERMANENT HOME FOR THE UNIVERSITY'S WOMEN'S INTERCOLLEGIATE GOLF TEAM. THIS GOLF COURSE IS INNOVATIVE IN THAT IT IS COMPLETELY ACCESSIBLE TO THE HANDICAPPED.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,539,632ExpenseAmt
Revenue$2,081,435RevenueAmt
DescTHE HOTEL IS USED TO PROVIDE LODGING AND FACILITIES FOR PROGRAMS CONNECTED WITH CLEMSON UNIVERSITY IN CONJUUNCTION WITH ACTIVITIES AND PROGRAMS HELD AT THE CLEMSON UNIVERSITY CONTINUING EDUCATION CENTER AND CLEMSON UNIVERSITY. THE HOTEL PROVIDES CLEMSON UNIVERSITY STUDENTS WITH A REAL LIFE LEARNING ENVIRONMENT FOCUSING ON THE ACTIVITIES ASSOCIATED WITH HOSPITALITY MANAGEMENT.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,775,828TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document22IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee128EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1G CLINT CARLSON II DIRECTOR OF FINANCEBusinessNameLine1
FieldValueIRS element (for citing)
Phone8646560925PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ADMIN SERVICES BLDG 108 PERIMETERAddressLine1
CityCLEMSONCity
StateSCState
ZIP Code296345306ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
A NEILL CAMERON JR
CHAIRMAN1.0036.50Yes (X)Yes (X)$0$231,052$48,710
STEVEN H CRUMP
SECRETARY/TREASURER1.0036.50Yes (X)Yes (X)$0$126,545$28,407
STEPHEN F HUTCHINSON
DIRECTOR1.00Yes (X)$0$0$0
RAY CARTER
DIRECTOR1.00Yes (X)$0$0$0
RICHARD COTTINGHAM
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$357,597TotReportableCompRltdOrgAmt
Total Other Compensation$77,117TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1CityContractorAddress/USAddress/CityStateContractorAddress/USAddress/StateZIP CodeContractorAddress/USAddress/ZIPCodeServicesServicesDescCompensationCompensationAmt
SIMPLEXGRINNELL
2788 FAIRFOREST CLEVEDALE RDSPARTANBURGSC29301FIRE SUPPRESSION SYSTEM REPLACEMENT$157,558
TCF EQUIPMENT FINANCE
11100 WAYZATA BLVD STE 801MINNETONKAMN55305EQUIPMENT LEASE$116,975
TREHEL CORPORATION
1376 TIGER BLVD 104CLEMSONSC29631FITNESS CENTER/OFFICE RENOVATIONS$104,724
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
Related Organizations$76,595RelatedOrganizationsAmt
Total Contributions$76,595TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmtExclusionExclusionAmt
JAMES F. MARTIN INN721110$2,081,435$804,683$1,276,752
THE WALKER COURSE713910$884,885$655,523$229,362
GOLF MEMBERSHIP REVENUE713910$423,620$406,023$17,597
FieldValueIRS element (for citing)
Total Program Service Revenue$3,389,940TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$804TotalRevenueColumnAmt
Exclusion$804ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$195,390GrossSalesOfInventoryAmt
Cost Of Goods Sold$128,020CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$67,370TotalRevenueColumnAmt
Related Or Exempt Func Income$6,744RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$60,626UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,534,709TotalRevenueColumnAmt
Related Or Exempt Func Income$6,744RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$1,926,855UnrelatedBusinessRevenueAmt
Exclusion$1,524,515ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$395,181TotalAmt
Program Services$300,554ProgramServicesAmt
Management And General$94,627ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,203,721TotalAmt
Program Services$1,017,807ProgramServicesAmt
Management And General$185,914ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$147,434TotalAmt
Program Services$129,224ProgramServicesAmt
Management And General$18,210ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$103,008TotalAmt
Program Services$86,684ProgramServicesAmt
Management And General$16,324ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$86,301TotalAmt
Program Services$77,983ProgramServicesAmt
Management And General$8,318ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$46,434TotalAmt
Program Services$15,841ProgramServicesAmt
Management And General$30,593ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$54,101TotalAmt
Program Services$30,009ProgramServicesAmt
Management And General$24,092ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$486,297TotalAmt
Program Services$460,513ProgramServicesAmt
Management And General$25,784ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$8,642TotalAmt
Program Services$4,754ProgramServicesAmt
Management And General$3,888ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$11,453TotalAmt
Program Services$11,453ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$72,751TotalAmt
Program Services$23,280ProgramServicesAmt
Management And General$49,471ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$354,190TotalAmt
Program Services$354,190ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$45,381TotalAmt
Program Services$16,767ProgramServicesAmt
Management And General$28,614ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
GOLF COURSE MAINTENANCE$213,444$212,858$586
GOLF COURSE ADMIN & GEN$87,543$28,634$58,909
MISC$3,483$2,030$1,453
HOTEL ADMIN & GENERAL$3,247$3,247

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,322,611TotalAmt
Program Services$2,775,828ProgramServicesAmt
Management And General$546,783ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$393,587BOYAmt
EOY$308,834EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$43,710BOYAmt
EOY$64,004EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$46,221BOYAmt
EOY$41,672EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$21,506BOYAmt
EOY$20,509EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$13,746,174LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$10,288,190LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,349,101BOYAmt
EOY$3,457,984EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$23,140BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,877,265BOYAmt
EOY$3,893,003EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$256,126BOYAmt
EOY$279,225EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$137,087BOYAmt
EOY$129,073EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$2,072,633BOYAmt
EOY$1,894,328EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$15,000BOYAmt
EOY$5,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,480,846BOYAmt
EOY$2,307,626EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,396,419BOYAmt
EOY$1,585,377EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,396,419BOYAmt
EOY$1,585,377EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,877,265BOYAmt
EOY$3,893,003EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$212,098ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$23,140PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type3 Func IntYes (X)SupportingOrgType3FuncIntInd
CertificationYes (X)CertificationInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1CLEMSON UNIVERSITYBusinessNameLine1
FieldValueIRS element (for citing)
EIN576000254EIN
Organization TypeIRC 115OrganizationTypeDesc
Governing Document ListedYes (1)GoverningDocumentListedInd
Supported Org NotifiedYes (1)SupportedOrgNotifiedInd
US OrganizedYes (1)USOrganizedInd
Support$36,807SupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$36,807SupportSumAmt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,921,042OtherCostOrOtherBasisAmt
Depreciation$3,157,888DepreciationAmt
Book Value$2,763,154BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,445,766OtherCostOrOtherBasisAmt
Depreciation$5,841,917DepreciationAmt
Book Value$603,849BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,379,366OtherCostOrOtherBasisAmt
Depreciation$1,288,385DepreciationAmt
Book Value$90,981BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,457,984TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO CLEMSON UNIV. FOUNDATIONDesc
Amt$5,000Amt
FieldValueIRS element (for citing)
Total Liability$5,000TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,662,729TotalRevEtcAuditedFinclStmtAmt
Other Revenue$128,020OtherRevenueAmt
Revenue Not Reported$128,020RevenueNotReportedAmt
Revenue Subtotal$3,534,709RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,534,709TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,450,631TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$128,020OtherExpensesIncludedAmt
Expenses Not Reported$128,020ExpensesNotReportedAmt
Expenses Subtotal$3,322,611ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,322,611TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE FINANCIAL STATEMENTS ARE PREPARED IN ACCORDANCE WITH THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD.
PART XI, LINE 2D - OTHER ADJUSTMENTS:RECLASS OF COGS
PART XII, LINE 2D - OTHER ADJUSTMENTS:RECLASS OF COGS
PART XII, LINE 2D & PART XIII, LINE 2DFOR FINANCIAL STATEMENT PURPOSES, SALES ARE INCLUDED IN TOTAL REVENUE BEFORE DEDUCTING COSTS OF GOODS SOLD. FOR TAX PURPOSES, COSTS OF GOODS SOLD ARE SUBTRACTED FROM GROSS SALES IN DETERMINING TOTAL REVENUE.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
A NEILL CAMERON JR
CHAIRMAN$0$227,689$0$0$0$3,363$0$35,575$0$13,135$0$279,762$0$0
STEVEN H CRUMP
SECRETARY/TREASURER$0$119,045$0$7,500$0$0$0$17,609$0$10,798$0$154,952$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceFORM 990, SCH JFormAndLineReferenceDesc
ExplanationTHE FOLLOWING VOTING DIRECTORS OF CECCC ARE EMPLOYEES OF CLEMSON UNIVERSITY: STEVEN H. CRUMP A. NEILL CAMERON, JR. THE FOLLOWING OFFICERS OF CECCC ARE EMPLOYEES OF CLEMSON UNIVERSITY: JEFFERY MARTIN JANICE BISHOP STEVEN H. CRUMP, A DIRECTOR OF CECCC IS A DIRECTOR OF THE CLEMSON RESEARCH FACILITIES CORPORATION. THE FOLLOWING DIRECTORS OF CECCC ARE DIRECTORS OF THE CLEMSON UNIVERSITY FOUNDATION: STEPHEN F. HUTCHINSON J. RICHARD COTTINGHAM A. NEILL CAMERON, JR. IS AN EX-OFFICIO MEMBER OF THE BOARD OF THE CLEMSON UNIVERSITY FOUNDATION.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (12 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7ATHE BOARD CONSISTS OF FIVE MEMBERS; TWO APPOINTED BY CLEMSON UNIVERSITY, TWO APPOINTED BY CLEMSON UNIVERSITY FOUNDATION, TOGETHER THOSE FOUR ELECT A FIFTH MEMBER.
FORM 990, PART VI, SECTION A, LINE 8BTHE BOARD CONSISTS OF FIVE MEMBERS AND THERE ARE NO COMMITTEES.
FORM 990, PART VI, SECTION B, LINE 11FORM 990 IS SENT TO THE FIVE BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO THE FILING DEADLINE.
FORM 990, PART VI, SECTION B, LINE 12CBOARD MEMBERS AND ALL EMPLOYEES ARE REQUIRED TO ACKNOWLEDGE BY SIGNATURE THEIR COMPLIANCE WITH THE CODE OF CONDUCT.
FORM 990, PART VI, SECTION B, LINE 15THE EXECUTIVE DIRECTOR AND CFO ARE EMPLOYEES OF CLEMSON UNIVERSITY. COMPENSATION IS DETERMINED THROUGH THE UNIVERSITY HUMAN RESOURCE DEPARTMENT WITHIN THE GUIDELINES ESTABLISHED BY THE STATE OF SOUTH CAROLINA. HOTEL MANAGER, GOLF SUPERINTENDENT AND GOLF PRO SALARIES ARE DETERMINED BY COMPARABLE MARKET DATA.
FORM 990, PART VI, SECTION C, LINE 19AS A CLEMSON UNIVERSITY SUPPORTING ORGANIZATION, THE CORPORATION IS CONSIDERED SUBJECT TO THE FREEDOM OF INFORMATION ACT AND MAKES ANY DOCUMENTS REQUESTED AVAILABLE TO THE PUBLIC.
FORM 990, PART XII, LINE 2CALL RELATED ORGANIZATIONS OF CLEMSON UNIVERSITY PARTICIPATE IN A COMBINED REQUEST FOR PROPOSALS 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 THE ORGANIZATIONS HAVE CHOSEN TO COLLECTIVELY SEEK COARDINATED SERVICES FROM THE SAME FIRM.
FORM 990, PART V, LINE 1C:THERE WERE NO INSTANCES THAT REQUIRED BACKUP WITHHOLDING.
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.
FORM 990, PART V, LINES 8 AND 9:THE ORGANIZATION DID NOT HAVE ANY EXCESS BUSINESS HOLDINGS AT ANY TIME DURING THE YEAR AND DOES NOT MAINTAIN DONOR ADVISED FUNDS.
FORM 990, PART VI, SECTION B, LINE 12ATHE ORGANIZATION HAS AN EMPLOYEE MANUAL WHICH INCLUDES A CONFLICT OF INTEREST POLICY. ALL EMPLOYEES ARE REQUIRED TO SIGN FOR RECEIPT AND ACCEPTANCE OF THE EMPLOYEE MANUAL AND ALL POLICIES STATED WITHIN THE MANUAL. OFFICERS AND DIRECTORS MUST REVIEW AND SIGN A STATEMENT ACKNOWLEDGING COMPLIANCE WITH A CODE OF CONDUCT POLICY THAT CONTAINS A CONFLICT OF INTEREST SECTION.
PART VI, SECTION B, LINE 13:THE ORGANIZATION FOLLOWS ALL CLEMSON UNIVERSITY POLICIES AND PROCEDURES, INCLUDING CONFLICT OF INTEREST AND WHISTLEBLOWER POLICIES. ALL POLICIES ARE POSTED ON THE CLEMSON UNIVERSITY WEBSITE. THE INTERNAL AUDIT AND PROCUREMENT DEPARTMENTS MONITOR TRANSACTIONS FOR POTENTIAL CONFLICTS OF INTEREST. FURTHER, THE WHISTLEBLOWER HOT LINE ALLOWS FOR REPORTING OF PERCEIVED CONFLICT OF INTEREST TRANSACTIONS. A CODE OF CONDUCT POLICY, WHICH INCLUDES A CONFLICT OF INTEREST POLICY, WAS ADOPTED IN JUNE 2010 AND OFFICERS, DIRECTORS AND KEY EMPLOYEES MUST REVIEW AND SIGN.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
CLEMSON UNIVERSITY
ADMIN SERVICES BLDG 108 PERIMETER RCLEMSONSC29634576000254RESEARCH UNIVERSITYSCIRC 115N/AN/A0
CLEMSON UNIVERSITY FOUNDATION
PO BOX 1889CLEMSONSC29633570426335SUPPORT MISSIONS OF CLEMSON UNIVSCIRC 501(C)(3)IRC 509(A)(1)N/A0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (5 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
CLEMSON UNIVERSITY FOUNDATION (GIFT PER DONOR DIRECTION)
C$76,595FINANCIAL STATEMENT
CLEMSON UNIVERSITY FOUNDATION (LOAN GUARANTEE)
EFINANCIAL STATEMENT
CLEMSON UNIVERSITY (SHARE PAID EMPLOYEES)
O
CLEMSON UNIVERSITY (REIMBURSEMENT FOR EMPLOYEES & OTHER EXPENSES)
P$280,077FINANCIAL STATEMENT
CLEMSON UNIVERSITY (LAND LEASE)
K$20FINANCIAL STATEMENT

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