2014-05-15T11:58:57-05:00 2013-06-30 593651466 CROSS FERNANDEZ & RILEY LLP 201 S ORANGE AVE SUITE 800 ORLANDO FL 328013421 990 2012-07-01 590704726 BETHUNE-COOKMAN UNIVERSITY INC BETH 3864812030 640 DR MARY MCLEOD BETHUNE BLVD DAYTONA BEACH FL 321143099 DR EMMANUEL GONSALVES 3864812030 2014-05-15 1 ANNE-MARIE BARRETT CPA P00546302 4078416930 2012 2015-11-30 17:44:51Z DR EDISON JACKSON 640 DR MARY MCLEOD BETHUNE BLVD DAYTONA BEACH FL 321143099 84450307 0 X WWW.COOKMAN.EDU X 1904 FL TO SERVE THE EDUCATIONAL, SOCIAL, AND CULTURAL NEEDS OF ITS STUDENTS. 30 30 1470 0 0 0 13547889 12197365 67027392 68612283 1315036 3058869 450484 581790 82340801 84450307 13353315 14843779 0 0 34779445 36605844 0 0 1170503 29690224 32949353 77822984 84398976 4517817 51331 147079381 148689074 32928208 32484225 114151173 116204849 X TO SERVE THE EDUCATIONAL, SOCIAL AND CULTURAL NEEDS OF ITS STUDENTS. 0 0 30960202 50220108 INSTRUCTION: BETHUNE-COOKMAN UNIVERSITY OFFERS BACHELOR OF ARTS AND BACHELOR OF SCIENCE DEGREES IN 39 MAJOR AREAS, THROUGH SIX MAJOR DIVISIONS; BUSINESS, EDUCATION, HUMANITIES, NURSING, SCIENCE/MATHEMATICS AND SOCIAL SCIENCES. THE UNIVERSITY ALSO OFFERS A MASTER'S PROGRAM. 14843779 14843779 STUDENT AID: GRANTS AND SCHOLARSHIPS WERE PROVIDED TO STUDENTS BASED ON ACADEMIC AND ATHLETIC ACHIEVEMENT AND FINANCIAL NEED. THE UNIVERSITY ALSO PARTICIPATES IN VARIOUS FEDERAL AND STATE PROGRAMS OFFERING FINANCIAL AID TO STUDENTS. 16382320 17991657 AUXILIARY SERVICES: THROUGH ITS FOOD SERVICES DEPARTMENT, MEAL PLANS ARE PROVIDED FOR STUDENTS LIVING ON CAMPUS. A CAFETERIA IS ALSO AVAILABLE FOR OFF-CAMPUS STUDENTS, FACULTY AND VISITORS. VARIOUS ATHLETIC PROGRAMS ARE ALSO OFFERED FOR STUDENTS. THE UNIVERSITY ALSO MAINTAINS EIGHT RESIDENCE HALLS THAT PROVIDE FULL LIVING FACILITIES FOR APPROXIMATELY 1800 STUDENTS. ALL RESIDENCE HALLS ARE CONNECTED TO THE INTERNET. THE BOOKSTORE OFFERS TEXTBOOKS AND OTHER SUPPLIES FOR THE STUDENTS. 7247973 STUDENT SERVICES: STUDENTS ARE INVOLVED IN A VARIETY OF CULTURAL AND SOCIAL PROGRAMS TO ENRICH THEIR EDUCATIONAL EXPERIENCES. SUPPORT FOR STUDENTS WITH LEARNING AND PHYSICAL DISABILITIES IS ALSO PROVIDED. A LIBRARY AND COMPUTER LABS OPEN TO ALL STUDENTS SUPPORT THE EDUCATIONAL EXPERIENCE. 7247973 69434274 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 91 0 1 1470 1 0 0 0 0 0 0 0 0 X 30 30 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X X THE ORGANIZATION 3864812030 640 DR MARY MCLEOD BLVD DAYTONA BEACH FL 32114 BYRD BONNER ESQUIRE 0.00 X 0 0 0 RANDOLPH BRACY JR 0.00 X 0 0 0 JACOB F BRYAN IV 0.00 X 0 0 0 JUDGE PRINCE CARTWRIGHT 0.00 X 0 0 0 AUDLEY COAKLEY 0.00 X 0 0 0 JOYCE CUSACK 0.00 X 0 0 0 DR ROBERT M GIBBS 0.00 X 0 0 0 LARRY R HANDFIELD ESQUIRE 0.00 X 0 0 0 JOHN WESLEY HARRINGTON 0.00 X 0 0 0 DOROTHYE HENDERSON 0.00 X 0 0 0 WILLIAM E HOGAN II 0.00 X 0 0 0 KEVIN M JAMES SR 0.00 X 0 0 0 IRVING J MATTHEWS 0.00 X 0 0 0 JOHNNY L MCCRAY JR 0.00 X 0 0 0 BEN NOVELLO 0.00 X 0 0 0 JOYCE ODONGO 0.00 X 0 0 0 JOE PETROCK 0.00 X 0 0 0 ALEXIS PUGH 0.00 X 0 0 0 LEE E RHYANT 0.00 X 0 0 0 MADELINE SCALES-TAYLOR 0.00 X 0 0 0 TIMOTHY WALKER 0.00 X 0 0 0 ETIENNE R ET WINZER 0.00 X 0 0 0 EUGENE ZIMMERMAN 0.00 X 0 0 0 NELSON L ADAMS 0.00 X 0 0 0 WILLIAM S BARNES 0.00 X 0 0 0 ROBERT L BILLINGSLEA 0.00 X 0 0 0 ARTHUR R BRINSON 0.00 X 0 0 0 JOHN DOUGLAS 0.00 X 0 0 0 JOYCE A HANKS-MOOREHEAD 0.00 X 0 0 0 LINDA F WELLS ESQUIRE 0.00 X 0 0 0 BURNEY BIVENS 0.00 X 0 0 0 MATTHEW L BROWN 0.00 X 0 0 0 LEE BRYAN 0.00 X 0 0 0 ROBERT C CARTER 0.00 X 0 0 0 CHARLES W COURTOY 0.00 X 0 0 0 NATHANIEL DAVIS 0.00 X 0 0 0 ROBERT E FANNIN 0.00 X 0 0 0 MCCOY GIBBS 0.00 X 0 0 0 JAMES R GREGG 0.00 X 0 0 0 DAVID R HOCHSTETLER 0.00 X 0 0 0 WENDELL P HOLMES JR 0.00 X 0 0 0 JAMES LLOYD KNOX 0.00 X 0 0 0 MICHAEL P JOHNSON 0.00 X 0 0 0 F MICHAEL KYLE 0.00 X 0 0 0 L GALE LEMERAND 0.00 X 0 0 0 J STANLEY MARSHALL 0.00 X 0 0 0 MARY ALICE MASSEY 0.00 X 0 0 0 LA-DORIS MCCLANEY 0.00 X 0 0 0 MARGARET MCPHILLIPS 0.00 X 0 0 0 JACQULINE MONGAL 0.00 X 0 0 0 PATRICK DAVID ROBERTS 0.00 X 0 0 0 PHILIP H ROUGHTON 0.00 X 0 0 0 KATHLEEN C RYDELL 0.00 X 0 0 0 BRENDA SCHOFIELD 0.00 X 0 0 0 HILTON O SMITH 0.00 X 0 0 0 WILLIAM GILES TALLEY JR 0.00 X 0 0 0 EVELYN B WALKER 0.00 X 0 0 0 RONALD DOWDY 40.00 X 246004 0 246004 DWAUN WARMACK 40.00 X 166250 0 166250 FRANKLIN PATTERSON 40.00 X 140000 0 140000 WILLIS WALTER 40.00 X 140000 0 140000 HIRAN POWELL 40.00 X 146088 0 146088 EDISON JACKSON 40.00 X 301435 0 301435 PAMELA BROWNE 40.00 X 138250 0 138250 FONTAINE DAVIS 40.00 X 135500 0 135500 BRIAN JENKINS 40.00 X 296010 0 296010 LYNN THOMPSON 40.00 X 244515 0 244515 DONOVAN WELLS 40.00 X 141371 0 141371 VANESSA BLAIR 40.00 X 116650 0 116650 TRUDIE KIBBE REED 40.00 X 118750 0 118750 2330823 0 2330823 13 1 1 0 SODEXO 283 CRANES ROOST BLVD ALTAMONTE SPRINGS FL 32701 CAFETERIA SERVICES 1947822 FOLLETT HIGHER EDUCATION GROUP 2505 LOCKWOOD BLVD OVIEDO FL 32765 BOOKSTORE OUTSIDE SERVICER 1618858 GOURMET SERVICES INC 82 PIEDMONT AVENUE ATLANTA GA 30303 CAFETERIA SERVICES 1584012 WFF FACILITIES INC PO BOX 958204 ST LOUIS MO 631958204 HOUSEKEEPING SERVICES 1059989 TDH CONSTRUCTION INC PO BOX 530729 DEBARY FL 327530729 CONSTRUCTION CONTRACTOR 954344 15 7407452 4789913 27535 12197365 TUITION & FEES 611710 50220108 50220108 AUXILIARY ENTERPRISES 611710 17991657 17991657 STUDENT SERVICES 611710 400518 400518 68612283 641104 641104 11931 11931 11140 0 11140 11140 11140 2417765 0 2417765 2417765 2417765 ROOM DEPOSIT FORFEIT 900099 310400 310400 OTHER INCOME 900099 225275 225275 RECOVERED BAD DEBT 900099 23044 23044 558719 84450307 69171002 0 3081940 14843779 14843779 1322091 167558 974634 179899 30168574 25388220 4299392 480962 888887 741607 130747 16533 2222577 1755077 421977 45523 2003715 1690843 266339 46533 551726 1825 517859 32042 203668 203668 177557 177557 1557739 786137 660274 111328 4693518 3255885 1346619 91014 7334473 5735396 1583844 15233 3434209 2976350 402569 55290 1319989 1055991 263998 5985898 4788719 1197179 FOOD SERVICE 3086681 3086681 EQUIPMENT RENTAL & MAIN 1280019 1272651 7368 ATHLETIC EXPENSES 717105 716248 857 BAD DEBTS 642424 642424 1964347 1171307 697751 95289 84398976 69434274 13794199 1170503 3525133 3551449 22555012 18710670 134397 161022 4030606 4553593 631741 671139 121853745 48254908 73661446 73598837 41817907 46689391 723139 752973 147079381 148689074 3582811 4866926 23105000 22370000 5545781 4932521 694616 314778 32928208 32484225 X 85021102 86565902 19011055 19296105 10119016 10342842 114151173 116204849 147079381 148689074 51331 2002345 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 51496 0 0 51496 0 41817907 477950 4775843 204752 177557 46689391 42486612 452961 -643674 232455 102212 143325 41817907 34035220 444879 8498046 149079 194432 148022 42486612 30353606 649662 3704616 341378 160993 170293 34035220 39606786 575111 -9201476 287501 137456 201858 30353606 0.43000 0.55000 0.02000 0 0 6589578 6589578 97172887 37592035 59580852 11056916 4679759 6377157 7034364 5983114 1051250 73598837 EQUITY & DEBT MUTUAL FUNDS 43996994 F U.S. SMALL-CAP EQUITY 2657277 F SHORT-TERM INVESTMENT FUNDS 35120 F 46689391 STUDENT DEPOSITS 314778 314778 X 71431316 2002345 -14843779 -12841434 84272750 177557 177557 84450307 69377640 0 69377640 177557 14843779 15021336 84398976 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS A QUALIFIED TAX-EXEMPT ORGANIZATION, THE UNIVERSITY MUST OPERATE IN CONFORMITY WITH THE INTERNAL REVENUE CODE IN ORDER TO MAINTAIN ITS TAX-EXEMPT STATUS. ACCORDINGLY, THE FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES. THE UNIVERSITY FOLLOWS THE GUIDANCE CONTAINED IN ASC TOPIC 740-10-25, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ASC TOPIC 740-10-25 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN. BASED UPON ITS EVALUATION, THE UNIVERSITY CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIP ALLOWANCE INCLUDED IN FUNCTIONAL EXPENSES -14,843,779. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP ALLOWANCE INCLUDED IN FUNCTIONAL EXPENSES 14,843,779. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE POLICY IS LISTED IN ADMISSIONS PACKETS AND COLLEGE CATALOG AS WELL AS STUDENT/FACULTY HANDBOOKS. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE COLLEGE PARTICIPATES IN NUMEROUS FEDERAL AND STATE PROGRAMS AS LISTED BELOW. THESE PROGRAMS ARE AUDITED ANNUALLY IN ACCORDANCE WITH RELATED REGULATIONS. FEDERAL PROGRAMS: U.S. DEPARTMENT OF EDUCATION CORPORATION FOR NATIONAL & COMMUNITY SERVICE (AMERICORPS) NATIONAL SCIENCE FOUNDATION U.S. DEPARTMENT OF COMMERCE STATE PROGRAMS: FLORIDA DEPARTMENT OF EDUCATION FLORIDA DEPARTMENT OF HIGHWAY SAFETY AND MOTOR VEHICLES FLORIDA DEPARTMENT OF HEALTH FLORIDA DEPARTMENT OF STATE DIVISION OF HISTORICAL RESOURCES 1 SCHOLARSHIPS FOR ACADEMIC, ATHLETIC AND FINANCIAL NEED 2058 14843779 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: GRANTS AWARDED ARE PART OF AN OVERALL SCHOLARSHIP PROGRAM IN WHICH CRITERIA AND AMOUNTS AWARDED ARE RECORDED BY GRANTEE. X X X 1 1 X X X 0 0 0 0 0 0 0 0 0 RONALD DOWDY 246004 0 0 0 0 0 18375 0 0 0 264379 0 0 0 DWAUN WARMACK 166250 0 0 0 0 0 12469 0 140 0 178859 0 0 0 WILLIS WALTER 140000 0 0 0 0 0 10500 0 11555 0 162055 0 0 0 HIRAN POWELL 146088 0 0 0 0 0 10957 0 10422 0 167467 0 0 0 EDISON JACKSON 226435 0 0 0 75000 0 0 0 0 0 301435 0 0 0 BRIAN JENKINS 235755 0 60255 0 0 0 0 0 153 0 296163 0 0 0 LYNN THOMPSON 171296 0 73219 0 0 0 14993 0 10415 0 269923 0 0 0 DONOVAN WELLS 138654 0 0 0 2717 0 10587 0 11686 0 163644 0 0 0 TRUDIE KIBBE REED 118750 0 0 0 0 0 0 0 0 0 118750 0 0 0 PART I, LINE 1A THE PRESIDENT OF THE UNIVERSITY RECEIVES A DISCRETIONARY SPENDING ACCOUNT, HOUSING ALLOWANCE AND CLUB DUES. ALL ARE INCLUDED IN TAXABLE COMPENSATION. A HIGHER EDUC FACILITIES FINANCING AUTHORITY 900058227 34073TCF2 2010-11-16 23825000 FINANCE CAPITAL IMPROVEMENTS 0 0 0 A 23825000 1807569 456622 3212098 2010 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 X 1 27535 DONOR'S COST 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS REVIEWED BY THE VICE PRESIDENT OF FINANCE AND THE ASSOCIATE VICE PRESIDENT OF FINANCE BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EVERY YEAR ALL BOARD MEMBERS ARE REQUIRED TO REAFFIRM IN WRITING THEIR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AND TO REPORT ANY POTENTIAL CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES DETERMINES COMPENSATION FOR THE PRESIDENT AND OTHER TOP MANAGEMENT BASED ON PERFORMANCE AND COMPARABLE DATA OBTAINED FROM INSTITUTIONS OF COMPARABLE SIZE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE ON SUNBIZ.ORG. FINANCIAL STATEMENTS ARE AVAILABLE BY REQUEST.