CUMBERLAND UNIVERSITY: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- CUMBERLAND UNIVERSITY (EIN 62-0599339)
- Tax period
- 2012-06-01 to 2013-05-31
- Filed
- 2014-04-09
- IRS object ID
- 201400999349300810
- Schema version
- 2012v2.1
- 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 I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-04-09T18:10:25-05:00 | Timestamp |
| Tax Period End Date | 2013-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 621736974 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEMPSEY VANTREASE & FOLLIS PLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 630 S CHURCH ST STE 300 | AddressLine1 |
| City | MURFREESBORO | City |
| State | TN | State |
| ZIP Code | 37130 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620599339 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CUMBERLAND UNIVERSITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CUMB | NameControl |
| Phone | 6154442562 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE CUMBERLAND SQUARE | AddressLine1 |
| City | LEBANON | City |
| State | TN | State |
| ZIP Code | 37087 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JUDY JORDAN | Name |
| Title | VICE PRESIDENT/FINANCE | Title |
| Phone | 6155471249 | Phone |
| Date Signed | 2014-04-02 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | PAUL B VANTREASE JR CPA | Name |
| PTIN | P01216364 | PTIN |
| Phone | 6158936666 | Phone |
| Date Prepared | 2014-04-02 | DatePrepared |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JUDY JORDAN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE CUMBERLAND SQ | AddressLine1 |
| City | LEBANON | City |
| State | TN | State |
| ZIP Code | 37087 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 37502648 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.CUMBERLAND.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1842 | YearFormation |
| State Legal Domicile | TN | StateLegalDomicile |
| Activity Or Mission Description | PROVIDING PRIVATE CO-EDUCATIONAL POST-SECONDARY EDUCATION TO ALL RACES AND CREEDS OF THE GENERAL PUBLIC. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 27 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 27 | NbrIndependentVotingMembers |
| Total Nbr Employees | 525 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 3780166 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3839602 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 29495623 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 31250241 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 45157 | InvestmentIncomePriorYear |
| Investment Income Current Year | 118418 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 80691 | OtherRevenuePriorYear |
| Other Revenue Current Year | 5732 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 33401637 | TotalRevenuePriorYear |
| Total Revenue Current Year | 35213993 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 13252913 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 15151591 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 10440179 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 11398859 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 747028 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 9414658 | OtherExpensePriorYear |
| Other Expenses Current Year | 11185853 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 33107750 | TotalExpensesPriorYear |
| Total Expenses Current Year | 37736303 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 293887 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -2522310 | RevenuesLessExpensesCY |
| Total Assets BOY | 39581389 | TotalAssetsBOY |
| Total Assets EOY | 39514962 | TotalAssetsEOY |
| Total Liabilities BOY | 11617144 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 13178688 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 27964245 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 26336274 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | TO PROVIDE PRIVATE CO-EDUCATIONAL POST-SECONDARY EDUCATION TO ALL RACES AND CREEDS OF THE GENERAL PUBLIC. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 9342885 | Expense |
| Revenue | 27040081 | Revenue |
| Description | INSTRUCTION - PRIVATE UNIVERSITY PROVIDING EDUCATION FOR APPROXIMATELY 1,067 FULL-TIME AND 170 PART-TIME UNDERGRADUATE AND 265 GRADUATE STUDENTS THROUGH ITS FIVE UNDERGRADUATE DIVISIONS AND GRADUATE PROGRAMS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 4987528 | Expense |
| Revenue | 4328578 | Revenue |
| Description | STUDENT SERVICES - PROVIDE SERVICES TO THE APPROXIMATELY 1,502 STUDENTS ENROLLED IN UNDERGRADUATE AND GRADUATE PROGRAMS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 3275142 | Expense |
| Description | OTHER SERVICES - SERVICES OPERATED FOR THE CONVENIENCE OF ITS STUDENTS, FACULTY, AND STAFF. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 15151591 | Expense |
| Grants | 15151591 | Grants |
| Description | GRANTS & ALLOCATIONS - PROVIDES ASSISTANCE THROUGH FUNDED AND UNFUNDED SCHOLARSHIPS AND AWARDS TO THE APPROX 1,502 STUDENTS AND THROUGH GOVT FUNDED STUDENT FINANCIAL AID PROGRAMS TO APPROX 824STUDENTS QUALIFYING FOR GOVT ASSISTANCE. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 15151591 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 15151591 | TotalOfOtherProgramServiceGrnt |
| Total Program Service Expense | 32757146 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 1 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 1 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 85 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 525 | NumberOfEmployees |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 27 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 27 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MS JUDY JORDAN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6154442562 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE CUMBERLAND SQUARE | AddressLine1 |
| City | LEBANON | City |
| State | TN | State |
| ZIP Code | 370873554 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (34 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| ROBERT CARVER BONE MD | ||||||
| CHAIRMAN EMERITUS | 1.00 | X | 0 | 0 | 0 | |
| W P BONE III | ||||||
| SECRETARY-TREASURER | 2.00 | X | 0 | 0 | 0 | X |
| MARTHA BRADSHAW | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| J RANDALL CLEMONS | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| SANDRA MOSS DUNCAN | ||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| J SAMUEL HATCHER | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| WILLIAM D HEYDEL DLL HONORIS CAUSA | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| JIM K LANCASTER DLL HONORIS CAUSA | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| BOB MCDONALD | ||||||
| CHAIRMAN | 2.00 | X | 0 | 0 | 0 | |
| MARK RIGGINS | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| ANNE B ROBERTS | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| DR EDWARD L THACKSTON PHD | ||||||
| TRUSTEE | 8.00 | X | 0 | 0 | 0 | |
| JOSEPH ADAMS | ||||||
| TRUSTEE | 4.00 | X | 0 | 0 | 0 | |
| JACQUELINE COWDEN | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| TRENT MCCRACKEN | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| FORREST SHOAF | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| BILL VALLETT | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| BOB N VERO EDD | ||||||
| VICE CHAIRMAN | 1.00 | X | 0 | 0 | 0 | |
| DAVID PAUL | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| JOHN VAN MOL | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| EDWARD CALLIS | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| GREG DUGDALE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| SAAD EHTISHAM | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| CATHY GRACEY | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| CHARLES GROAT PHD | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| CAMELLIA PETTY | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| JOHN D WOOTTEN JR THE HONORABLE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| DR HARVILL EATON PHD | ||||||
| UNIVERSITY PRESIDENT | 40.00 | 230883 | 0 | 0 | X | |
| EDDIE PAWLAWSKI | ||||||
| EXCECUTIVE VP | 40.00 | 116567 | 0 | 0 | X | |
| JUDY JORDAN | ||||||
| VP FINANCE | 40.00 | 104489 | 0 | 0 | X | |
| RUSTY RICHARDSON | ||||||
| VP ADVANCEMENT | 40.00 | 114165 | 0 | 0 | X | |
| STACEY GARRETT | ||||||
| VP VIRTUAL CAMPUS | 40.00 | 75332 | 0 | 0 | X | |
| WILBUR PETERSON | ||||||
| VP ACADEMICS | 40.00 | 117473 | 0 | 0 | X | |
| JOE GRAY | ||||||
| VP ADMINISTRATION | 40.00 | 98007 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 856916 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| CHARTWELLS DINING SERVICE | |||||
| PO BOX 91337 | CHICAGO | IL | 606931337 | FOOD SERVICE PROVIDER | 1188525 |
| SODEXO INC & AFFILIATES | |||||
| PO BOX 536922 | ATLANTA | GA | 303536922 | BUILDING AND GROUNDS MAINTENANCE | 1005616 |
| CAPITAL EDUCATION LLC | |||||
| 200 SOUTH WACKER STE 1600 | CHICAGO | IL | 60606 | ONLINE IT PLATFORM PROVIDER | 842206 |
| STEED BROTHERS CONTRACTORS LLP | |||||
| 309 E MAIN ST | LEBANON | TN | 37087 | CONSTRUCTION | 638570 |
| HARDAWAY CONSTRUCTION CORP | |||||
| PO BOX 60429 | NASHVILLE | TN | 37206 | CONTRACTOR | 536771 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 7 | NumberOfContractorsGT100K |
| Federated Campaigns | 2325206 | FederatedCampaigns |
| All Other Contributions | 1514396 | AllOtherContributions |
| Total Contributions | 3839602 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION & FEES | 611310 | 27040081 | 27040081 |
| STUDENT ROOM AND BOARD | 611310 | 3502565 | 3502565 |
| AUXILIARY ENTERPRISES | 611310 | 417941 | 417941 |
| SUMMER CAMP, PROFESSIONAL WORKSHO | 611310 | 289654 | 289654 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 31250241 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 393332 | TotalRevenueColumn |
| Related Or Exempt Function Income | 393332 | RelatedOrExemptFunctionIncome |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1434255 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1709169 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -274914 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -274914 | TotalRevenueColumn |
| Related Or Exempt Function Income | -274914 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Direct Expenses | 70000 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -70000 | TotalRevenueColumn |
| Exclusion | -$70,000 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 585218 | GrossSalesOfInventory |
| Cost Of Goods Sold | 509486 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 75732 | TotalRevenueColumn |
| Exclusion | $75,732 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 35213993 | TotalRevenueColumn |
| Related Or Exempt Function Income | 31368659 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $5,732 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15151591 | Total |
| Program Services | 15151591 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 907042 | Total |
| Program Services | 371988 | ProgramServices |
| Management And General | 304804 | ManagementAndGeneral |
| Fundraising | 230250 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8823096 | Total |
| Program Services | 7508177 | ProgramServices |
| Management And General | 1120496 | ManagementAndGeneral |
| Fundraising | 194423 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 210739 | Total |
| Program Services | 170671 | ProgramServices |
| Management And General | 30870 | ManagementAndGeneral |
| Fundraising | 9198 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 630921 | Total |
| Program Services | 510965 | ProgramServices |
| Management And General | 92419 | ManagementAndGeneral |
| Fundraising | 27537 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 827061 | Total |
| Program Services | 669814 | ProgramServices |
| Management And General | 121151 | ManagementAndGeneral |
| Fundraising | 36096 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 140703 | Total |
| Management And General | 140703 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3046138 | Total |
| Program Services | 2585940 | ProgramServices |
| Management And General | 399597 | ManagementAndGeneral |
| Fundraising | 60601 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 244873 | Total |
| Program Services | 23963 | ProgramServices |
| Management And General | 220585 | ManagementAndGeneral |
| Fundraising | 325 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2629120 | Total |
| Program Services | 1495720 | ProgramServices |
| Management And General | 966484 | ManagementAndGeneral |
| Fundraising | 166916 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1059145 | Total |
| Program Services | 326252 | ProgramServices |
| Management And General | 732893 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2067272 | Total |
| Program Services | 2009502 | ProgramServices |
| Management And General | 48253 | ManagementAndGeneral |
| Fundraising | 9517 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21087 | Total |
| Program Services | 14912 | ProgramServices |
| Management And General | 3688 | ManagementAndGeneral |
| Fundraising | 2487 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 246808 | Total |
| Program Services | 246808 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1157658 | Total |
| Program Services | 1157658 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 148493 | Total |
| Program Services | 148493 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| GLOBAL SOUTH SUMMIT | 179806 | 179806 | ||
| MEMBERSHIPS/SUBSCRIPTIO | 127245 | 71625 | 46080 | 9540 |
| RECRUITING | 54961 | 54961 | ||
| MISCELLANEOUS | 47605 | 43361 | 4106 | 138 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14939 | Total |
| Program Services | 14939 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37736303 | Total |
| Program Services | 32757146 | ProgramServices |
| Management And General | 4232129 | ManagementAndGeneral |
| Fundraising | 747028 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5935138 | BOY |
| EOY | 4213822 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 575575 | BOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 520785 | BOY |
| EOY | 531535 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2228164 | BOY |
| EOY | 1508387 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 222387 | BOY |
| EOY | 219219 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 389488 | BOY |
| EOY | 286104 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 310241 | BOY |
| EOY | 231328 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 37633322 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 15511323 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19927616 | BOY |
| EOY | 22121999 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5916552 | BOY |
| EOY | 7051038 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3386003 | BOY |
| EOY | 3196935 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 169440 | BOY |
| EOY | 154595 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39581389 | BOY |
| EOY | 39514962 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1567268 | BOY |
| EOY | 1683972 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2288110 | BOY |
| EOY | 2092763 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7333503 | BOY |
| EOY | 9017729 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 428263 | BOY |
| EOY | 384224 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11617144 | BOY |
| EOY | 13178688 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17464638 | BOY |
| EOY | 15397006 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5069220 | BOY |
| EOY | 5357066 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5430387 | BOY |
| EOY | 5582202 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27964245 | BOY |
| EOY | 26336274 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39581389 | BOY |
| EOY | 39514962 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -2522310 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 885478 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 8861 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Solicited Assets For Sale | 0 | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 9352255 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 935418 | InvestmentEarningsOrLosses |
| End Of Year Balance | 10287673 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 9781670 | BeginningOfYearBalance |
| Investment Earnings Or Losses | -429415 | InvestmentEarningsOrLosses |
| End Of Year Balance | 9352255 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 8571502 | BeginningOfYearBalance |
| Contributions | 24740 | Contributions |
| Investment Earnings Or Losses | 1185428 | InvestmentEarningsOrLosses |
| End Of Year Balance | 9781670 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 7645949 | BeginningOfYearBalance |
| Contributions | 37383 | Contributions |
| Investment Earnings Or Losses | 990062 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 101892 | GrantsOrScholarships |
| End Of Year Balance | 8571502 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 8806248 | BeginningOfYearBalance |
| Contributions | 284247 | Contributions |
| Investment Earnings Or Losses | -1122349 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 322197 | GrantsOrScholarships |
| End Of Year Balance | 7645949 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.41030 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.58970 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.00000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 1046198 | InvestmentCostOrOtherBasis |
| Book Value | 1046198 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 27725388 | InvestmentCostOrOtherBasis |
| Depreciation | 8601734 | Depreciation |
| Book Value | 19123654 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 7023031 | InvestmentCostOrOtherBasis |
| Depreciation | 5661673 | Depreciation |
| Book Value | 1361358 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 1838705 | InvestmentCostOrOtherBasis |
| Depreciation | 1247916 | Depreciation |
| Book Value | 590789 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 22121999 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (2 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| CERTIFICATE OF DEPOSITS AND MONEY MARKET FUNDS | 3176453 | F |
| ACCRUED INTEREST RECEIVABLE | 20482 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 3196935 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| FEDERAL STUDENT LOAN FUNDS | $287,192 |
| LIABILITIES UNDER ANNUITY AGREEMENTS | $97,032 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 384224 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 23970092 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 885478 | NetUnrealizedGainsInvestments |
| Other Revenues | 696986 | OtherRevenues |
| Revenue Not Rptd F990 | 1582464 | RevenueNotRptdF990 |
| Revenue Subtotal | 22387628 | RevenueSubtotal |
| Other Revenues Not Included | 12826365 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 12826365 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 35213993 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 25598063 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 688125 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 688125 | ExpensesNotRptdF990 |
| Expenses Subtotal | 24909938 | ExpensesSubtotal |
| Other Expenses Not Included | 12826365 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 12826365 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 37736303 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| PART III, LINE 4: | THE UNIVERSITY HOUSES A COLLECTION OF MOUNTED ANIMAL SPECIES FROM VARIOUS COUNTRIES IN ITS ADMINISTRATION BUILDING. THE COLLECTION IS VISITED FREQUENTLY BY CLASSES FROM DAY CARES, ELEMENTARY SCHOOLS, AND THE GENERAL PUBLIC. THE UNIVERSITY HOUSES A COLLECTION OF HISTORICAL RECORDS INCLUDING ORIGINAL MINUTES FROM ITS ORIGINATION IN THE LIBRARY ARCHIVES. THESE RECORDS ARE AVAILABLE TO THE PUBLIC BY APPOINTMENT FOR PERSONAL RESEARCH AND ARE PRESERVED FOR FUTURE GENERATIONS. | |
| PART X, LINE 2: | THE UNIVERSITY IS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. AT MAY 31, 2013, THE UNIVERSITY'S TAX RETURNS RELATED TO FISCAL YEARS ENDED MAY 31, 2009 THROUGH MAY 31, 2012 REMAIN OPEN TO EXAMINATION BY TAX AUTHORITIES. | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: |
| COST OF GOODS SOLD 509,486. VALUE OF DONATED FACILITY USE 187,500. FUNDRAISING EXPENSES | PART XI, LINE 2D - OTHER ADJUSTMENTS: | |
| SCHOLARSHIPS AND DISCOUNTS 12,826,365. | PART XI, LINE 4B - OTHER ADJUSTMENTS: | |
| COST OF GOODS SOLD 509,486. VALUE OF DONATED FACILITY USE 187,500. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -8,861. FUNDRAISING EXPENSES | PART XII, LINE 2D - OTHER ADJUSTMENTS: | |
| SCHOLARSHIPS AND DISCOUNTS 12,826,365. | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | IN COMMERCIALS AND MEDIA COVERAGE OF THE UNIVERSITY, THE NONDISCRIMINATORY POLICY IS MENTIONED. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | THE UNIVERSITY RECEIVES MONIES FROM U.S. DEPT OF EDUCATION AND TENNESSEE STUDENT ASSISTANCE CORPORATION IN THE FORM OF VARIOUS GRANTS. FEDERAL GRANTS INCLUDE PELL, SEOG, FEDERAL WORK STUDY. UNIVERSITY ALSO MAINTAINS ELIGIBILITY TO PARTICIPATE IN FEDERAL STAFFORD LOAN AND FEDERAL PERKINS LOAN PROGRAMS. STATE GRANTS RECEIVED IN FORM OF TSAC AND VOCATIONAL REHAB GRANTS. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | STUDENT SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 824 | NumberOfRecipients |
| Amount Of Cash Grant | 15151591 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: STUDENTS ARE VERIFIED FOR ELIGIBILITY AND FUNDS ARE POSTED TO EACH STUDENT'S ACCOUNT. ACCOUNT IS REFUNED IF NOT USED IN SPECIFIED TIME OR IF STUDENT WITHDRAWS. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DR HARVILL EATON PHD | NamePerson |
| Title | UNIVERSITY PRESIDENT | Title |
| Base Compensation Filing Org | 214148 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 16735 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 230883 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | PART I, LINE 1A | ReturnReference |
| Explanation | PRESIDENT HARVILLE EATON IS PROVIDED A RESIDENCE AS PROVIDED FOR BY HIS EMPLOYMENT CONTRACT. IT HAS A VALUE OF $1,100/MONTH. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (4 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| WP BONE | |||
| WILSON COUNTY MOTORS | 4993 | VEHICLE EXPENSE | 0 |
| CUMBERLAND DIRECTORS | |||
| BAIRD FOUNDATION | 0 | ||
| BRYANT CARROLL BRADSHAW | |||
| BAIRD TRUST | 0 | ||
| JOHN VAN MOL | |||
| DYE, VAN MOL AND LAWRENCE | 212843 | ADVERTISING AGENCY | 0 |
Schedule M IRS990ScheduleM
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | USE OF SPACE/RENT | Description |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 187500 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET VALUE OF SQUARE FEET | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 1 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | THIRD PARTY USE: | Identifier |
| Return Reference | PART I, LINE 32B: | ReturnReference |
| Explanation | WACHOVIA IS HIRED TO SELL GIFTS OF SECURITIES | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | BUSINESS RELATIONSHIP: THREE DIRECTORS OF CUMBERLAND UNIVERSITY ARE ALSO DIRECTORS OF CEDARSTONE BANK, ONE OF WHOM IS THE PRESIDENT OF THE BANK. THE MEMBERS ARE FRAN MOSCARDELLI (DEC FEB 2012), BOB MCDONALD, AND JACKIE COWDEN. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE CHAIRMAN OF THE BOARD RECEIVES AN E-MAIL COPY OF THE COMPLETED 990 BEFORE FILING AND IS RESPONSIBLE FOR REVIEWING AND/OR DISTRIBUTING TO THE BOARD MEMBERS FOR REVIEW AND FOR APPROVAL BEFORE FILING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS, DIRECTORS, AND TRUSTEES ARE REQUIRED TO SIGN AN ANNUAL CONFLICT OF INTERST DISCLOSURE STATEMENT. | |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF TRUST (ALL UNPAID) APPOINTS A COMMITTEE (EXCLUSIVE OF BOARD OFFICERS) TO EVALUATE THE PRESIDENT'S PERFORMANCE COMPARED TO ESTABLISHED GOALS. THE COMMITTEE USES AAUP SURVEYS FOR COMPARABLE SCHOOLS AND RECOMMENDS TO THE BOARD ANY CHANGES IN SALARY SUBJECT TO THE COMPLETE BOARD OF TRUST VOTE. MINUTES ARE KEPT OF COMMITTEE AND BOARD MEETINGS TO SUBSTANTIATE THE DECISION PROCESS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | UPON REQUEST | |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 8,861. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XI, LINE 2C | THE CHAIRMAN OF THE BOARD RECEIVES AN E-MAIL COPY OF THE COMPLETED FORM 990 BEFORE FILING AND IS RESPONSIBLE FOR REVIEWING AND/OR DISTRIBUTING TO THE BOARD MEMBERS FOR REVIEW AND FOR APPROVAL BEFORE FILING. | 990 REVIEW PROCESS |