NORTH GREENVILLE UNIVERSITY: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- NORTH GREENVILLE UNIVERSITY (EIN 57-0314406)
- Tax period
- 2012-06-01 to 2013-05-31
- Filed
- 2014-04-14
- IRS object ID
- 201401059349300700
- 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 G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-04-14T19:51:28-05:00 | Timestamp |
| Tax Period End Date | 2013-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363990892 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1255 Lakes Parkway Suite 130 | AddressLine1 |
| City | Lawrenceville | City |
| State | GA | State |
| ZIP Code | 30043 | 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 | 570314406 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | North Greenville University | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NORT | NameControl |
| Phone | 8649777000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1892 | AddressLine1 |
| City | Tigerville | City |
| State | SC | State |
| ZIP Code | 29688 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Dr James Epting | Name |
| Title | President | Title |
| Phone | 8649777000 | Phone |
| Date Signed | 2014-04-14 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | David C Moja | Name |
| PTIN | P00747006 | PTIN |
| Phone | 6785185301 | Phone |
| 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 | Dr James Epting | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1892 | AddressLine1 |
| City | Tigerville | City |
| State | SC | State |
| ZIP Code | 29688 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 60577192 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.NGU.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1892 | YearFormation |
| State Legal Domicile | SC | StateLegalDomicile |
| Activity Or Mission Description | The University offers a quality education in a biblically sound, Christ-centered environment. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 25 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 24 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1149 | TotalNbrEmployees |
| Total Nbr Volunteers | 100 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 5783927 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 8817750 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 42061850 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 44429037 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 572968 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1321439 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | -53392 | OtherRevenuePriorYear |
| Other Revenue Current Year | 48475 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 48365353 | TotalRevenuePriorYear |
| Total Revenue Current Year | 54616701 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 12985675 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 14343232 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 16943141 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 17479167 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1008689 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 11954523 | OtherExpensePriorYear |
| Other Expenses Current Year | 14074837 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 41883339 | TotalExpensesPriorYear |
| Total Expenses Current Year | 45897236 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 6482014 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 8719465 | RevenuesLessExpensesCY |
| Total Assets BOY | 91366731 | TotalAssetsBOY |
| Total Assets EOY | 102578019 | TotalAssetsEOY |
| Total Liabilities BOY | 4359707 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 5984831 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 87007024 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 96593188 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | North Greenville University believes that the truths found in Holy Scriptures permeate every aspect of reality. All truth is ultimately from God. Therefore, a commitment to academic excellence can be an integral component in the maturation of one's faith. Faculty members meet regularly to study ways in which matters of faith can be brought into the classroom experience. Students are encouraged to participate in the process of integrating faith and learning. North Greenville University strives to be a place where graduates will leave with both and understanding of their chosen fields of endeavor and an appreciation for how the truths of scripture apply to those areas. The University offers the following degrees: the Bachelor of Arts degree, the Bachelor of Science degree, the Master of Business Administration degree, and the Master of Christian Ministries degree. Within the undergraduate degrees there are 36 program options and choices of major. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 42618048 | Expense |
| Grants | 14343232 | Grants |
| Revenue | 44429037 | Revenue |
| Description | The University is a co-educational liberal arts university offering graduate and undergraduate degrees. It has Level V membership in the Commission of Colleges of the Southern Association of Colleges and Schools. The University's purpose is to provide opportunities for higher education in a Christian atmosphere. The University provided education services to 2,428 students. | Description |
| Total Program Service Expense | 42618048 | 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 | 0 | 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 | 1 | 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 | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | 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 | 1 | 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 | 52 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 1149 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | 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 |
| Form1098 C Filed | 1 | Form1098CFiled |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 25 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 24 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | 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 | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | SC | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Michelle Sabou | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8649777000 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1892 | AddressLine1 |
| City | Tigerville | City |
| State | SC | State |
| ZIP Code | 29688 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (42 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Dr Arnold E Emory | |||||||
| Chairman of the Board | 1.00 | X | X | 0 | 0 | 0 | |
| Ronald K Edwards | |||||||
| Vice Chairman | 1.00 | X | X | 0 | 0 | 0 | |
| Rev Bennie L Durham | |||||||
| Part Year Vice Chairman | 1.00 | X | X | 0 | 0 | 0 | |
| Michael D Hamrick | |||||||
| Secretary | 1.00 | X | X | 0 | 0 | 0 | |
| Dr James A Black Jr | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Edward C Case | |||||||
| Trustee - Part Year | 1.00 | X | 0 | 0 | 0 | ||
| David J Charpia | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Jimmy E Cox | |||||||
| Trustee - Part Year | 1.00 | X | 0 | 0 | 0 | ||
| Rev Robert A Dickard | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Rebecca W Freel | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Beverly N Hawkins | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dr Joe F Hayes | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dr Ralph S Hendricks | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Rev Todd Johnson | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Rev David L Kite | |||||||
| Trustee - Part Year | 1.00 | X | 0 | 0 | 0 | ||
| Lucian R Lee Jr | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dr J Lee McCormick | |||||||
| Trustee - Part Year | 1.00 | X | 0 | 0 | 0 | ||
| Eugene W Merritt | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dr Bruce A Russell | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Julie P Styles | |||||||
| Trustee - Part Year | 1.00 | X | 0 | 0 | 0 | ||
| Dr G Elton Todd | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dr Donald E Ward | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dr Donald J Wilton | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dr Melvin K Younts | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Daniel Boling | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Lee Capell | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dr Ralph Carter | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| David Edwards | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Mark Ells | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Laura Messer | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dr Lucile Sullivan | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dr James Epting | |||||||
| President | 35.50 | X | 303543 | 0 | 86118 | ||
| Michelle Sabou | |||||||
| VP Business Affairs | 35.50 | X | 105111 | 0 | 25291 | ||
| Rev Mayson Easterling | |||||||
| VP Denominational Relations | 35.50 | X | 103646 | 0 | 48767 | ||
| Dr Joseph Isgett | |||||||
| VP of Graduate Studies | 35.50 | X | 103781 | 0 | 33339 | ||
| Wayne Landrith | |||||||
| VP Corporate & Foundation Giving | 35.50 | X | 108060 | 0 | 18475 | ||
| Dr Tony Beam | |||||||
| VP for Student Life | 35.50 | X | 100362 | 0 | 44668 | ||
| Dr Stephen Crouse | |||||||
| VP of Campus Ministries | 35.50 | X | 98364 | 0 | 39680 | ||
| Alexander Miller | |||||||
| VP for Development | 35.50 | X | 99439 | 0 | 36893 | ||
| Randall Pannell | |||||||
| VP for Academics | 35.50 | X | 102305 | 0 | 23482 | ||
| Keli Sewell | |||||||
| VP of Admissions & Financial Aid | 35.50 | X | 100331 | 0 | 36313 | ||
| Thomas Allen | |||||||
| Dean of College of Science | 35.50 | 104208 | 0 | 13455 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1329150 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 406481 | TotalOtherCompensation |
| Number Individuals GT100 K | 9 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Aramark Corporation | |||||
| PO Box 198532 | Atlanta | GA | 30384 | Food Services | 3085044 |
| Styles Contracting | |||||
| 430 Tigerville Road | Travelers Rest | TN | 29690 | Contractor Services | 100700 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
| Fundraising Events | 13215 | FundraisingEvents |
| Related Organizations | 1233036 | RelatedOrganizations |
| Government Grants | 111474 | GovernmentGrants |
| All Other Contributions | 7460025 | AllOtherContributions |
| Noncash Contributions | 935673 | NoncashContributions |
| Total Contributions | 8817750 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition and fees | 900099 | 29234313 | 29234313 |
| Auxiliary revenue | 900099 | 14852728 | 14852728 |
| Miscellaneous income | 900099 | 341996 | 341996 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 44429037 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 573049 | TotalRevenueColumn |
| Exclusion | $573,049 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 6677927 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 5881412 | Securities |
| Other | 48125 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 796515 | Securities |
| Other | -48125 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 748390 | TotalRevenueColumn |
| Exclusion | $748,390 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 79429 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 13215 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 30954 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 48475 | TotalRevenueColumn |
| Exclusion | $48,475 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 54616701 | TotalRevenueColumn |
| Related Or Exempt Function Income | 44429037 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,369,914 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14343232 | Total |
| Program Services | 14343232 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1692103 | Total |
| Program Services | 883148 | ProgramServices |
| Management And General | 533047 | ManagementAndGeneral |
| Fundraising | 275908 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 250507 | Total |
| Program Services | 79248 | ProgramServices |
| Management And General | 82637 | ManagementAndGeneral |
| Fundraising | 88622 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12617092 | Total |
| Program Services | 11625427 | ProgramServices |
| Management And General | 680687 | ManagementAndGeneral |
| Fundraising | 310978 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 533684 | Total |
| Program Services | 501760 | ProgramServices |
| Management And General | 21104 | ManagementAndGeneral |
| Fundraising | 10820 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1287746 | Total |
| Program Services | 1180242 | ProgramServices |
| Management And General | 94532 | ManagementAndGeneral |
| Fundraising | 12972 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1098035 | Total |
| Program Services | 988164 | ProgramServices |
| Management And General | 63321 | ManagementAndGeneral |
| Fundraising | 46550 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10911 | Total |
| Management And General | 10911 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 52500 | Total |
| Program Services | 13398 | ProgramServices |
| Management And General | 39102 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 139120 | Total |
| Management And General | 139120 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47240 | Total |
| Program Services | 46328 | ProgramServices |
| Management And General | 912 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 43360 | Total |
| Fundraising | 43360 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1464070 | Total |
| Program Services | 1212889 | ProgramServices |
| Management And General | 90890 | ManagementAndGeneral |
| Fundraising | 160291 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 456271 | Total |
| Program Services | 456271 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 739193 | Total |
| Program Services | 724472 | ProgramServices |
| Management And General | 14721 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 473667 | Total |
| Program Services | 438215 | ProgramServices |
| Management And General | 11202 | ManagementAndGeneral |
| Fundraising | 24250 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 60391 | Total |
| Program Services | 50885 | ProgramServices |
| Management And General | 5346 | ManagementAndGeneral |
| Fundraising | 4160 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4718 | Total |
| Program Services | 4498 | ProgramServices |
| Management And General | 190 | ManagementAndGeneral |
| Fundraising | 30 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1737121 | Total |
| Program Services | 1655961 | ProgramServices |
| Management And General | 70045 | ManagementAndGeneral |
| Fundraising | 11115 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 186135 | Total |
| Program Services | 172811 | ProgramServices |
| Management And General | 13324 | ManagementAndGeneral |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Food Services | 3194049 | 3194049 | ||
| Repairs & Maintenance | 3068292 | 2924937 | 123722 | 19633 |
| Auxiliary Expenses | 1314953 | 1314953 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1082846 | Total |
| Program Services | 807160 | ProgramServices |
| Management And General | 275686 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45897236 | Total |
| Program Services | 42618048 | ProgramServices |
| Management And General | 2270499 | ManagementAndGeneral |
| Fundraising | 1008689 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11325 | BOY |
| EOY | 11325 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23498167 | BOY |
| EOY | 28964909 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 356846 | BOY |
| EOY | 325861 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 593802 | BOY |
| EOY | 664759 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 350 | BOY |
| EOY | 350 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 71297757 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 20431478 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 49351029 | BOY |
| EOY | 50866279 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7347632 | BOY |
| EOY | 9694747 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8403775 | BOY |
| EOY | 10001457 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1803805 | BOY |
| EOY | 2048332 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 91366731 | BOY |
| EOY | 102578019 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1492236 | BOY |
| EOY | 2125054 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1500676 | BOY |
| EOY | 1532455 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 508311 | BOY |
| EOY | 431234 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 145833 | BOY |
| EOY | 129167 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 712651 | BOY |
| EOY | 1766921 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4359707 | BOY |
| EOY | 5984831 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 70520952 | BOY |
| EOY | 73579062 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1329664 | BOY |
| EOY | 5746152 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15156408 | BOY |
| EOY | 17267974 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 87007024 | BOY |
| EOY | 96593188 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 91366731 | BOY |
| EOY | 102578019 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 8719465 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 1334114 | ReconciliationUnrealizedInvest |
| Reconcilation Donated Services | 51937 | ReconcilationDonatedServices |
| Reconcilation Other Changes | -519352 | 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
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 16632823 | BeginningOfYearBalance |
| Contributions | 1839690 | Contributions |
| Investment Earnings Or Losses | 2537892 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 40775 | GrantsOrScholarships |
| Other Expenditures | 51074 | OtherExpenditures |
| End Of Year Balance | 20918556 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 16897846 | BeginningOfYearBalance |
| Contributions | 635120 | Contributions |
| Investment Earnings Or Losses | -829059 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 13067 | GrantsOrScholarships |
| Other Expenditures | 58017 | OtherExpenditures |
| End Of Year Balance | 16632823 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 14005945 | BeginningOfYearBalance |
| Contributions | 541201 | Contributions |
| Investment Earnings Or Losses | 2445568 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 30756 | GrantsOrScholarships |
| Other Expenditures | 64112 | OtherExpenditures |
| End Of Year Balance | 16897846 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 12138209 | BeginningOfYearBalance |
| Contributions | 260413 | Contributions |
| Investment Earnings Or Losses | 1702013 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 26490 | GrantsOrScholarships |
| Other Expenditures | 68200 | OtherExpenditures |
| End Of Year Balance | 14005945 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 14141240 | BeginningOfYearBalance |
| Contributions | 885136 | Contributions |
| Investment Earnings Or Losses | -2792897 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 25644 | GrantsOrScholarships |
| Other Expenditures | 69626 | OtherExpenditures |
| End Of Year Balance | 12138209 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.15260 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.73070 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.11670 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 1 | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | 1 | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7692821 | OtherCostOrOtherBasis |
| Book Value | 7692821 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 51425428 | OtherCostOrOtherBasis |
| Depreciation | 13973650 | Depreciation |
| Book Value | 37451778 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1503664 | OtherCostOrOtherBasis |
| Depreciation | 384609 | Depreciation |
| Book Value | 1119055 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7978486 | OtherCostOrOtherBasis |
| Depreciation | 6073219 | Depreciation |
| Book Value | 1905267 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2697358 | OtherCostOrOtherBasis |
| Book Value | 2697358 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 50866279 | TotalOfBookValueLandBuildings |
Closely Held Equity Interests CloselyHeldEquityInterests
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 62824 | BookValue |
| Method Of Valuation | C | MethodOfValuation |
Other Securities OtherSecurities (3 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| Cash value of life insurance | 555071 | F |
| Baptist Foundation | 8566770 | F |
| alternative Investments | 816792 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 10001457 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (5 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Student deposits | $449,258 |
| Trust liability | $64,507 |
| Funds held for others | $135,295 |
| Post-retirement benefit obligation | $9,364 |
| Capital lease obligation | $1,108,497 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1766921 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 41032002 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 1334114 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 51937 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | -488398 | OtherRevenues |
| Revenue Not Rptd F990 | 897653 | RevenueNotRptdF990 |
| Revenue Subtotal | 40134349 | RevenueSubtotal |
| Investment Expenses Not Included | 139120 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 14343232 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 14482352 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 54616701 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 31445838 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 30954 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 30954 | ExpensesNotRptdF990 |
| Expenses Subtotal | 31414884 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 139120 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 14343232 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 14482352 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 45897236 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Intended Use of Endowment Funds: | Part V, Line 4: | The majority of the University's endowment earnings is used to provide scholarship assistance. A small portion of earnings are used to provide programs as designated by donors and the Board of Trustees. |
| Description of Uncertain Tax Positions Under FIN 48: | Part X, Line 2: | The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of May 31, 2013 and 2012, the University had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The University files information tax returns in the U.S. and various states. The University is generally no longer subject to U.S. Federal and state income tax examinations by tax authorities for years before 2010. |
| Part XI, Line 2d - Other Adjustments: | Change in value of trust 207,240. Fundraising expenses reported on Part VIII, Line 8B 30,954. Unrealized loss on assets held for sale -726,592. | |
| Part XI, Line 4b - Other Adjustments: | Scholarships netted with revenue 14,343,232. | |
| Part XII, Line 2d - Other Adjustments: | Fundraising Expenses reported on Part VIII, Line 8B 30,954. | |
| Part XII, Line 4b - Other Adjustments: | Scholarships netted with revenue 14,343,232. |
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 | The non-discrimination policy is included in the catalog that goes to all prospective students and that is included on the University website. This information is also included in all admissions materials. |
| Explanation of Government Financial Assistance | Schedule E, Part I, Line 6 | Federal financial aid funds under Title IV are received by the University and are awarded and disbursed to its students. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Golf tournament | NameOfEvent1 |
| Gross Receipts Event1 | 92644 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 13215 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 79429 | GrossRevenueEvent1 |
| Cash Prizes Event1 | 0 | CashPrizesEvent1 |
| Non Cash Prizes Event1 | 19784 | NonCashPrizesEvent1 |
| Rent Facility Costs Event1 | 5905 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 4603 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 0 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 662 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 92644 | GrossReceiptsTotal |
| Charitable Contributions Total | 13215 | CharitableContributionsTotal |
| Gross Revenue Total Events | 79429 | GrossRevenueTotalEvents |
| Non Cash Prizes Total Events | 19784 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 5905 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 4603 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 662 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 30954 | DirectExpenseSummaryEvents |
| Net Income Summary | 48475 | NetIncomeSummary |
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 | Scholarships | TypeOfGrant |
| Number Of Recipients | 2024 | NumberOfRecipients |
| Amount Of Cash Grant | 14343232 | AmountOfCashGrant |
| Amount Of Non Cash Assistance | 0 | AmountOfNonCashAssistance |
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: The financial aid planning office requires students to complete the free application for federal student aid (FAFSA) form to determine eligibility for federal, state and institutional grants, scholarships and loans. This is an equitable formula that measures all assets consistently. In addition to this form, the institution does require some other guidelines in the event that funds are offered based on certain academic credentials or performance in a university sponsored activity or athletic event. These credentials are clearly stated in the university catalog and the university website. Enrollment and eligibility are monitred by the university. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| 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 (2 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dr James Epting | ||||||||||||||
| President | 295623 | 0 | 0 | 0 | 7920 | 0 | 10000 | 0 | 76118 | 0 | 389661 | 0 | 0 | 0 |
| Rev Mayson Easterling | ||||||||||||||
| VP Denominational Relations | 103646 | 0 | 0 | 0 | 0 | 0 | 10934 | 0 | 37833 | 0 | 152413 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 1a | ReturnReference |
| Explanation | The President is required to live on the University's main campus. The home is University property and is adjacent to the University. This benefit is not taxable. A housing allowance is also provided to the VP of Business Affairs, VP for Development, and VP for Acadmics as a nontaxable benefit. These positions are required to live on campus by the University to complete their job duties and respond in emergency situations. All of the houses are on campus and are University property. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amount Of Grant | 20916 | AmountOfGrant |
| Type Of Assistance | Merit Based | TypeOfAssistance |
| Purpose Of Assistance | Tuition assistance | PurposeOfAssistance |
Form990 Schedule L Part IV Form990ScheduleLPartIV (5 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Paul Epting | |||
| Family Member of President | 82637 | W-2 and Benefits | 0 |
| Joe Hayes Jr | |||
| Family Member of Board Member | 88622 | W-2 and Benefits | 0 |
| Vlad Sabou | |||
| Family Member of VP Business Affairs | 32351 | W-2 and Benefits | 0 |
| Nancy Isgett | |||
| Family Member of VP of Graduate Studies | 46898 | W-2 and Benefits | 0 |
| Styles Contracting | |||
| Family Member of Board Member, Julie Styles | 100700 | Contract Services | 0 |
Schedule M IRS990ScheduleM
Books And Publications BooksAndPublications
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 43124 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Sale of comparable asset | MethodOfDeterminingRevenues |
Clothing And Household Goods ClothingAndHouseholdGoods
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 724621 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Sale of comparable asset | MethodOfDeterminingRevenues |
Cars And Other Vehicles CarsAndOtherVehicles
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 8 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 67200 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Sale of comparable asset | MethodOfDeterminingRevenues |
Real Estate Residential RealEstateResidential
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 85400 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenues |
Food Inventory FoodInventory
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 15 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 8819 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Fair market value | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (2 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | Gift certificates | 34 | 5366 | Fair market value |
| X | Other | 7 | 1143 | Fair market value |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of8283 Received | 1 | NumberOf8283Received |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section A, line 1 | The executive committee is composed of the chairman, the vice chairman, the secretary, two members-at-large, and the chairman of each of the other board committees. When the board is not in session, the executive committee has the authority to: a) Discharge such duties as the board may assign from time to time and submit a report of its action at the next meeting of the board. b) Review and approve the annual budget prepared by the president and recommend the budget to the entire board for final action. c) Except as limited by these bylaws, or the board itself, have general oversight over matters relating to finance, and implement the fiscal policies of the board. d) Initiate and implement long-range planning for the institution. e) Through the president, serve as the avenue of communication between the board, the faculty, staff, and student body. f) Serve as a grievance committee on complaints received through the office of the president from member of the faculty or staff at the executive committees initiative or at the request of the president | |
| Form 990, Part VI, Section B, line 11 | The 990 is prepared by an independent CPA firm and reviewed by the Organization's top management. | |
| Form 990, Part VI, Section B, line 12c | The trustees and officers must sign a conflict of interest policy annually. The conflict of interest disclosure forms are then reviewed by the VP for Business Affairs. Any conflicts are disclosed to the President and the Chairman of the Board. If a matter related to a conflict is considered by the Board, the Board Member with the conflict will recuse themselves. | |
| Form 990, Part VI, Section B, line 15a | The Executive Committee of the independent Board of Trustees reviews the salary and benefits of the President and decides what the new contract amounts will be. During the fiscal year 2013 review process, the committee looked at six different colleges with similar budgets for comparability data. This process is documented in the committee minutes. The salary of the Officers is reviewed annually by the independent Board during budget approval. The Officers are typically eligible to receive the same rate of merit increases as other employees. This process is documented in board minutes as part of the annual budget process. | |
| Form 990, Part VI, Section C, line 19 | At this time, the University does not make available to the public its governing documents, conflict of interest policy, and financial statements. | |
| Form 990, Part XI, line 9: | Change in value of trust 207,240. Unrealized loss on assets held for sale -726,592. | Changes in Net Assets or Fund Balances: |
| Form 990, Part XII, Line 2c | The University's Board assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year. | |
| Form 990, Part VI, Line 7a/7b: | The University is an institution of the South Carolina Baptist Convention (Convention). The Convention appoints the University's 25 trustees and must approve all changes or amendments to the University's charter. | |
| Form 990, Part IX, Line 5 | The University used employees for the construction of buildings during the fiscal year ended May 31, 2013, and as a result, the salaries, benefits, and payroll taxes for those employees were capitalized and included in fixed assets on the Form 990, Part X and not in expenses on Form 990, Part IX. The actual amounts paid for other salaries, employer pension contributions, other employee benefits paid, and payroll taxes were $16,256,805, $673,554, $1,954,173, and $1,243,646, respectively. | Capitalization of Salaries and Wages |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| South Carolina Baptist Convention | |||||||||||
| 190 Stoneridge Drive | Columbia | SC | 29210 | 570360087 | Association of Southern Baptist Churches | SC | 501(C)(3) | 1 | N/A | 0 | |
| The Baptist Foundation of South Carolina | |||||||||||
| 190 Stoneridge Drive | Columbia | SC | 29210 | 570348054 | Institution of SCBC designated for the management of trust funds | SC | 501(C)(3) | 1 | 0 | South Carolina Baptist Convention | |
Form990 Schedule R Part IV Form990ScheduleRPartIV (3 entries)
| Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Type Of EntityTypeOfEntity | Controlled OrgControlledOrg |
|---|---|---|---|---|
| Living Trust (1) | ||||
| Irrevocable Living Trust | SC | North Greenville Universtiy | T | 0 |
| Charitable Remainder Unitrust (16) | ||||
| Charitable Remainder Unitrust | SC | North Greenville Universtiy | T | 0 |
| Charitable Remainder Annuity Trust (2) | ||||
| Charitable Gift Annuity | SC | North Greenville Universtiy | T | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |