BIRMINGHAM-SOUTHERN COLLEGE: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: BIRMINGHAM-SOUTHERN COLLEGE (EIN 63-0288811)
Tax period: 2011-06-01 to 2012-05-31
Filed: 2013-04-12
IRS object ID: 201301039349300730
Schema version: 2011v1.5
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
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-04-12T13:56:20-05:00	Timestamp
Tax Period End Date	2012-05-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BDO USA LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1100 Peachtree Street Suite 700	AddressLine1
City	ATLANTA	City
State	GA	State
ZIP Code	303094516	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-06-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	630288811	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Birmingham-Southern College	BusinessNameLine1

Field	Value	IRS element (for citing)
In Care Of Name	% MR ELI PHILLIPS	InCareOfName
Name Control	BIRM	NameControl
Phone	2052264630	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	900 Arkadelphia Road	AddressLine1
City	Birmingham	City
State	AL	State
ZIP Code	35254	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	general charles krulak	Name
Title	president	Title
Date Signed	2013-04-11	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Sandra L Feinsmith	Name
Phone	4046886841	Phone

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	general charles krulak	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	900 ARKADELPHIA ROAD	AddressLine1
City	Birmingham	City
State	AL	State
ZIP Code	35254	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	62284186	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.bsc.edu	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1856	YearFormation
State Legal Domicile	AL	StateLegalDomicile
Activity Or Mission Description	Birmingham-Southern College is a Four-Year Collegiate Liberal Arts Institution operating under the auspices of the Alabama-West Florida and North Alabama Conferences of the United methodist church.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	55	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	55	NbrIndependentVotingMembers
Total Nbr Employees	873	TotalNbrEmployees
Total Nbr Volunteers	104	TotalNbrVolunteers
Total Gross UBI	-10904	TotalGrossUBI
Net Unrelated Business Txbl Income	-10904	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	10619114	ContributionsGrantsPriorYear
Contributions Grants Current Year	9116266	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	55181462	ProgramServiceRevenuePriorYear
Program Service Revenue CY	52903744	ProgramServiceRevenueCY
Investment Income Prior Year	7996127	InvestmentIncomePriorYear
Investment Income Current Year	172767	InvestmentIncomeCurrentYear
Other Revenue Prior Year	1663045	OtherRevenuePriorYear
Other Revenue Current Year	91409	OtherRevenueCurrentYear
Total Revenue Prior Year	75459748	TotalRevenuePriorYear
Total Revenue Current Year	62284186	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	22166346	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	21125948	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	26851005	SalariesEtcPriorYear
Salaries Etc Current Year	19701135	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	808300	TotalFundrsngExpCurrentYear
Other Expense Prior Year	26268562	OtherExpensePriorYear
Other Expenses Current Year	26147123	OtherExpensesCurrentYear
Total Expenses Prior Year	75285913	TotalExpensesPriorYear
Total Expenses Current Year	66974206	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	173835	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-4690020	RevenuesLessExpensesCY
Total Assets BOY	200893319	TotalAssetsBOY
Total Assets EOY	189448079	TotalAssetsEOY
Total Liabilities BOY	83490145	TotalLiabilitiesBOY
Total Liabilities EOY	79273676	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	117403174	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	110174403	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	Birmingham-Southern College provides a liberal arts education of distinctive quality. The college challenges students to think independently, to examine the arts and sciences aesthetically and critically, and to communicate clearly. It fosters the advancement of scholarship, personal and resourceful learning, and comprehensive advising. The total educational experience at Birmingham-Southern College focuses on individual students and their intellectual and ethical development, and offers opportunities for spiritual and physical well-being. The academic program challenges students to understand a range of disciplines and requires the in-depth study of one. The college is distinguished by a dedicated faculty, undergraduate scholarship and research, Interim term, leadership studies and service-learning, cross-cultural opportunities, on- and off-campus mentor relationships, and by graduate education within a liberal arts context. Birmingham-Southern College operates under the auspices of t	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	34280752	Expense
Grants	21125948	Grants
Revenue	52903744	Revenue
Description	Educational Opportunities for Students During The 2011-2012 SCHOOL YEAR- The total experience at BSC focuses on the student and their intellectual and ethical development. We offer them opportunities for spiritual and physical well being, and our academic program challenges them to understand a range of disciplines, while requiring the in-depth study of one. There is much about our college that is distinct. We have a dedicated faculty who maintain their tradition of undergraduate scholarship and research; we have an Exploration Term; and we emphasize leadership studies and service-learning, cross-cultural opportunities, on- and off-campus mentor relationships, and an education within a liberal arts context.	Description
Total Program Service Expense	34280752	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	true	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	true	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	true	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	274	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	873	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	55	NbrVotingGoverningBodyMembers
Number Independent Voting Members	55	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	true	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	AL	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	MR ELI PHILLIPS	NamePerson
Telephone Number	2052264630	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	900 ARKADELPHIA ROAD	AddressLine1
City	Birmingham	City
State	AL	State
ZIP Code	35254	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (69 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
MS ANN E ADAMS
DIRECTOR	1.0	X
MR DAN ANDERSON
DIRECTOR	1.0	X
MR W MICHAEL ATCHISON
DIRECTOR	1.0	X
MR CARL F BAILEY
DIRECTOR	1.0	X
MR DAVID R BAKER
DIRECTOR	1.0	X
MR JOHN B BARNETT iii
DIRECTOR	1.0	X
Mr hamp baxley
director	1.0	X
MR JULIAN G BISHOP
DIRECTOR	1.0	X
DR WILLIAM H BOSTICK JR
DIRECTOR	1.0	X
DR PETER D BUNTING
DIRECTOR	1.0	X
MR DANIEL B COLEMAN
DIRECTOR	1.0	X
mr charles w daniel
director	1.0	X
MR H CORBIN DAY
DIRECTOR	1.0	X
Bishop paul a duffey sr
director	1.0	X
Mr Denson N Franklin III
Secretary	1.0	X	X
Mr T Morris Hackney
chair building/grounds committ	1.0	X
mrs marguerite jones harbert
director	1.0	X
MR EDWARD L HARDIN Jr
DIRECTOR	1.0	X
MR DONALD E HESS
DIRECTOR	1.0	X
Mr William C Hulsey
chair board membership committ	1.0	X
Mr Philip C Jackson jr
director	1.0	X
MR DONALD M JAMES
DIRECTOR	1.0	X
Dr Wayne W Killion Jr
Chair of the Board	1.0	X	X
MR BENNY M LARUSSA JR
DIRECTOR	1.0	X
bishop paul l leeland
director	1.0	X
MR CLAY C LONG
DIRECTOR	1.0	X
MR THOMAS H LOWDER
DIRECTOR	1.0	X
MR JOHN J MCMAHON JR
DIRECTOR	1.0	X
mrs katherine m mctyeire
director	1.0	X
dr allen d montgomery
director	1.0	X
bishop robert c morgan
director	1.0	X
DR WILLIAM B MORGAN
DIRECTOR	1.0	X
MR JACK NARAMORE
DIRECTOR	1.0	X
MR RUFFNER PAGE JR
DIRECTOR	1.0	X
MR CHARLES PERRY JR
DIRECTOR	1.0	X
MR C DOWD RITTER
DIRECTOR	1.0	X
Mr Bruce F Rogers
Vice Chair of the Board	1.0	X	X
Mr George B Salem
Chair Athletic Affairs Comm.	1.0	X
rev david saliba
director	1.0	X
MR HERBERT A SKLENAR
DIRECTOR	1.0	X
Mr David M Smith
Chair Academic affairs comm.	1.0	X
MR GEORGE A SMITH JR
DIRECTOR	1.0	X
DR SC STANFORD
Director	1.0	X
Mr James T Stephens
chair executive committee	1.0	X	X
MR KEVIN RICHARD STUMP SR
chair institutional advan comm	1.0	X
Mr William A Terry
chair finance & invest committ	1.0	X
DR PAULETTE B THOMPSON
DIRECTOR	1.0	X
REV KEITH THOMPSON
DIRECTOR	1.0	X
MR KEVIN TUCKER
DIRECTOR	1.0	X
DR WESLEY H WACHOB
DIRECTOR	1.0	X
MR JOHN WATTS sr
DIRECTOR	1.0	X
BISHOP WILLIAM H WILLIMON
DIRECTOR	1.0	X
DR ANDREW R WOLFE
DIRECTOR	1.0	X
REV PAUL D WOLFE
DIRECTOR	1.0	X
MRs DELYNN ZELL
chair audit committee	1.0	X
General Charles Krulak
President	40.0		X
dR MARK SCHANTZ
PROVOST	40.0		X	204263	0	10338
dr kathleen rossmann
VP FOR ENROLLMENT	40.0		X	159405	0	213
Mr LANE ESTES
VP FOR ADMINISTRATION	40.0		X	112519	0	10338
MR ANTHONY HAMBEY
VP FOR INFORMATION TECHNOLOGY	40.0		X	106697	0	10338
MR JAMES WAGNON
VP FOR COMMUNICATION	40.0		X	93591	0	10338
dR DAVID EBERHARDT
INTERIM VP FOR STUDENT AFFAIRS	40.0		X	83291	0	10338
MR ELI PHILLIPS
CFO/VP FOR FINANCE	40.0		X	67751	0	4039
MS ADELIA PATRICK thompson
VP FOR ADVANCEMENT	40.0		X	54032	0	2534
MR JOE DEAN
athletic director	40.0			171618	0	4613	X
MR A DUANE REBOUL
instructional staff	40.0			170994	0	4002	X
dR ERNEST CHEW
Professor	40.0			106800	0	129	X
dR H WAYNE CHEW
EMPLOYEE	40.0			105797	0	8358	X
dr SARA ROBICHEAUX
EMPLOYEE	40.0			93041		10338	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	1529799	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	85916	TotalOtherCompensation
Number Individuals GT100 K	8	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
Aramark Corporation
1101 Market Street 24th Floor	PHILADELPHIA	PA	191072988	food service	4097502
ABM ENGINEERING SERVICES
261 LYON LANE	BIRMINGHAM	AL	35211	ENGINEERING	630250
APOGEE INC
715 WEST 23RD STREET	AUSTIN	TX	78705	IT SERVICES	577471
SOUTHERN BUILDING MAINTENANCE
2860 VESTAVIA FOREST DRIVE	BIRMINGHAM	AL	35216	MAINTENANCE	483542
LANDSCAPE SERVICES
4641 HWY 280	BIRMINGHAM	AL	35242	LANDSCAPE	457836

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	21	NumberOfContractorsGT100K
Government Grants	578246	GovernmentGrants
All Other Contributions	8538020	AllOtherContributions
Noncash Contributions	1454546	NoncashContributions
Total Contributions	9116266	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION & FEES	611710	37619207	37619207
DORM REVENUES	611710	7302152	7302152
CAFETERIA	611710	4638771	4638771
BOOKSTORE SALES	611710	1112599	1112599
OTHER SOURCES	611710	2231015	2231015

Field	Value	IRS element (for citing)
Total Program Service Revenue	52903744	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	839489	TotalRevenueColumn
Unrelated Business Revenue	-10904	UnrelatedBusinessRevenue
Exclusion	$850,393	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	91409	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	91409	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	91409	TotalRevenueColumn
Exclusion	$91,409	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	-666722	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	-666722	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-666722	TotalRevenueColumn
Exclusion	-$666,722	ExclusionAmount

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Other Revenue	0	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	62284186	TotalRevenueColumn
Related Or Exempt Function Income	52903744	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	-10904	UnrelatedBusinessRevenue
Exclusion	$275,080	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	21125948	Total
Program Services	21125948	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	1616136	Total
Program Services	852513	ProgramServices
Management And General	623254	ManagementAndGeneral
Fundraising	140369	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	14480992	Total
Program Services	7781186	ProgramServices
Management And General	6324370	ManagementAndGeneral
Fundraising	375436	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	0	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	2508939	Total
Program Services	901857	ProgramServices
Management And General	1546049	ManagementAndGeneral
Fundraising	61033	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	1095068	Total
Program Services	614637	ProgramServices
Management And General	434246	ManagementAndGeneral
Fundraising	46185	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	374344	Total
Program Services	8262	ProgramServices
Management And General	366082	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	210724	Total
Management And General	210724	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	289643	Total
Management And General	289643	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	1454174	Total
Program Services	223297	ProgramServices
Management And General	1230877	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	959498	Total
Program Services	77468	ProgramServices
Management And General	790143	ManagementAndGeneral
Fundraising	91887	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	6072116	Total
Program Services	1258495	ProgramServices
Management And General	4736182	ManagementAndGeneral
Fundraising	77439	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	963102	Total
Program Services	328740	ProgramServices
Management And General	634362	ManagementAndGeneral

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	3123590	Total
Program Services	1900	ProgramServices
Management And General	3121690	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	1122673	Total
Program Services	849360	ProgramServices
Management And General	257362	ManagementAndGeneral
Fundraising	15951	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	191403	Total
Program Services	190826	ProgramServices
Management And General	577	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	3208406	Total
Program Services	366	ProgramServices
Management And General	3208040	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	3943480	Total
Management And General	3943480	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	314425	Total
Program Services	65897	ProgramServices
Management And General	248528	ManagementAndGeneral

Other Expenses OtherExpenses

Field	Value	IRS element (for citing)
Description	OTHER EXPENSES	Description
Total	3919545	Total
Management And General	3919545	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	66974206	Total
Program Services	34280752	ProgramServices
Management And General	31885154	ManagementAndGeneral
Fundraising	808300	Fundraising

Field	Value	IRS element (for citing)
Joint Costs	X	JointCosts

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	7173270	BOY
EOY	7768269	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	8458987	BOY
EOY	6501977	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	832431	BOY
EOY	925818	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	5525895	BOY
EOY	5201092	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	210979936	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	98718062	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	115332275	BOY
EOY	112261874	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	52110865	BOY
EOY	47187779	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	11459596	BOY
EOY	9601270	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	200893319	BOY
EOY	189448079	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	4153339	BOY
EOY	1168947	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	48404114	BOY
EOY	26315000	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	18784924	BOY
EOY	40570679	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	12147768	BOY
EOY	11219050	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	83490145	BOY
EOY	79273676	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	20709580	BOY
EOY	42664843	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	18345814	BOY
EOY	12997241	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	78347780	BOY
EOY	54512319	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	117403174	BOY
EOY	110174403	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	200893319	BOY
EOY	189448079	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-4690020	ReconcilationRevenueExpenses
Reconcilation Other Changes	-2538751	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	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)
Art Public Exhibition Amts		ArtPublicExhibitionAmts
Held Works Of Art Amts		HeldWorksOfArtAmts

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	52094376	BeginningOfYearBalance
Contributions	1112199	Contributions
Investment Earnings Or Losses	-2202335	InvestmentEarningsOrLosses
Grants Or Scholarships	2396469	GrantsOrScholarships
Other Expenditures	895583	OtherExpenditures
Administrative Expenses	319553	AdministrativeExpenses
End Of Year Balance	47392635	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	56623075	BeginningOfYearBalance
Contributions	3152614	Contributions
Investment Earnings Or Losses	6890502	InvestmentEarningsOrLosses
Grants Or Scholarships	3751548	GrantsOrScholarships
Other Expenditures	10820267	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	52094376	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	66364888	BeginningOfYearBalance
Contributions	3067131	Contributions
Investment Earnings Or Losses	6629770	InvestmentEarningsOrLosses
Grants Or Scholarships	9065466	GrantsOrScholarships
Other Expenditures	6795618	OtherExpenditures
Administrative Expenses	3577630	AdministrativeExpenses
End Of Year Balance	56623075	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	100725748	BeginningOfYearBalance
Contributions	3017228	Contributions
Investment Earnings Or Losses	-19909926	InvestmentEarningsOrLosses
Grants Or Scholarships	1619701	GrantsOrScholarships
Other Expenditures	15848461	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	66364888	EndOfYearBalance

Field	Value	IRS element (for citing)
Permanent Endowment EOY Balance	1.00000	PermanentEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2721611	OtherCostOrOtherBasis
Book Value	2721611	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	158941043	OtherCostOrOtherBasis
Depreciation	59216795	Depreciation
Book Value	99724248	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	22542681	OtherCostOrOtherBasis
Depreciation	16413033	Depreciation
Book Value	6129648	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	17511895	OtherCostOrOtherBasis
Depreciation	15373097	Depreciation
Book Value	2138798	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	9262706	OtherCostOrOtherBasis
Depreciation	7715137	Depreciation
Book Value	1547569	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	112261874	TotalOfBookValueLandBuildings

Other Assets OtherAssets (2 entries)

DescriptionDescription	Book ValueBookValue
OTHER ASSETS	2108995
BENEFICIAL INTEREST IN TRUSTS	7492275

Field	Value	IRS element (for citing)
Total Book Value Other Assets	9601270	TotalBookValueOtherAssets
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (5 entries)

DescriptionDescription	AmountAmount
SALARIES AND BENEFITS PAYABLE	$3,701,228
OTHER LIABILITIES	$2,367,554
ADV FROM FED GOV'T FOR STUDENT LOANS	$2,654,933
DEPOSITS HELD IN CUSTODY FOR OTHERS	$76,304
TRUST AND ANNUITY PAYMENT LIABILITY	$2,419,031

Field	Value	IRS element (for citing)
Total Of Amounts	11219050	TotalOfAmounts
Total Revenue	62284186	TotalRevenue
Total Expenses	66974206	TotalExpenses
Excess Or Deficit For Year	-4690020	ExcessOrDeficitForYear
Net Unrealized GL On Investments	-2538751	NetUnrealizedGLOnInvestments
Total Adjustments	-2538751	TotalAdjustments
Excess Or Deficit Per FS	-7228771	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	38619487	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	-2538751	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	-2538751	RevenueNotRptdF990
Revenue Subtotal	41158238	RevenueSubtotal
Other Revenues Not Included	21125948	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	21125948	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	62284186	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	45848258	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	45848258	ExpensesSubtotal
Other Expenses Not Included	21125948	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	21125948	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	66974206	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)

IdentifierIdentifier	ExplanationExplanation
Part v, Line 4	Endowments are established to support student scholarships, fellowships, and professorships. The goals of the endowment funds are to support students, faculty, staff and programs of the College.
Part X, Line 2	IN JUNE 2009 THE COLLEGE ADOPTED THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) GUIDANCE RELATING TO UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE REQUIRES ENTITIES TO ASSESS THEIR UNCERTAIN TAX POSITIONS FOR THE LIKELIHOOD THAT THEY WOULD BE OVERTURNED UPON INTERNAL REVENUE SERVICE (IRS) EXAMINATION OR UPON EXAMINATION BY STATE TAXING AUTHORITIES. THE COLLEGE DOES NOT BELievE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS OR LIABILITIES EXIST FOR THE FISCAL YEARS ENDED MAY 31, 2012 AND 2011.
Part XII Line 4b	INSTITUTIONAL AWARDS: 21,125,948 PART XIII LINE 4B INSTITUTIONAL AWARDS: 21,125,948

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	true	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifier	ExplanationExplanation
Line 3	This information is published in the College's catalog, in newspaper publications, and on the College's website.
Line 6 Explanation of Government Financial Aid	Birmingham-Southern receives student aid funds through the department of education for supplemental education opportunity grants (SEOG), Pell grants, federal work study grants, family educational loans, academic competitiveness grants, and national science and mathematics access to retain talent grants.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	Student Aid & Institutional Awards	TypeOfGrant
Number Of Recipients	1397	NumberOfRecipients
Amount Of Cash Grant	21125948	AmountOfCashGrant

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	Schedule I, Part I, Line 2	Identifier
Explanation	Birmingham-Southern College has written criteria for scholarships and grants which require formal application or nomination. This paper trail is used for internal reports, audits and donor reports. Funds are tracked in our database software and individual files are maintained of grant/scholarship recipients. All material is subject to audit. Grant/Scholarship criteria is reviewed prior to disbursement.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	X	HousingAllowanceOrResidence
Personal Services	X	PersonalServices
Written Policy Re T And E Expenses	true	WrittenPolicyReTAndEExpenses
Substantiation Required	true	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Independent Consultant	X	IndependentConsultant
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (4 entries)

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 MARK SCHANTZ
204263	0	0	0	0	0	0	0	10338	0	214601	0	0	0
dr kathleen rossmann
159405	0	0	0	0	0	0	0	213	0	159618	0	0	0
MR JOE DEAN
171618	0	0	0	0	0	0	0	4613	0	176231	0	0	0
MR A DUANE REBOUL
170994	0	0	0	0	0	0	0	4002	0	174996	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	Part I, Line 1a	Identifier
Explanation	As a condition of employment, the President is required to reside in, along with immediate family, in an on campus residence (President's residence). The College maintains, at its expense, the President's residence, grounds and provides utilities, security and housekeeping services based on the needs of the President and his immediate family.	Explanation

Schedule L IRS990ScheduleL

Form990 Schedule L Part III Form990ScheduleLPartIII (3 entries)

Name Of Interested PersonNameOfInterestedPerson	Relationship With OrganizationRelationshipWithOrganization	Amount Of GrantAmountOfGrant	Type Of AssistanceTypeOfAssistance
Mr H Corbin Day	trustee-relative is a student	14000	scholarship
Rev Keith Thompson	trustee-relatives are students	42000	scholarships
Mr John Watts Sr	trustee-relative is a student	10113	scholarship

Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
JT Stephens
trustee	230675	Subscription services	false
C Dowd Ritter
Trustee	255117	INS PMT FOR BANK NOTE	false

Form990 Schedule L Part V Form990ScheduleLPartV

Field	Value	IRS element (for citing)
Identifier	Sch. L, Part IV, Business Transactions Involving Interested Persons	Identifier
Explanation	(A) Name of Person: J.T. Stephens (B) Relationship Between Interested Person and Organization: BSC-Board trustee (c) Amount of transaction: $230,675 (D) Description of Transaction: Mr. Stephens is chairman of the board of EBSCO Industries. The College contracts with EBSCO Industries for subscription services, databases, printing and information packaging. (A) Name of Person: C. Dowd Ritter (B) Relationship Between Interested Person and Organization: BSC-Chairman of the Board of Trustees. (c) Amount of transaction: $255,117 (D) Description of Transaction: Mr. Ritter is a Trustee & Officer of Regions Financial Corp, which holds various notes payable of the College. The college pays interest expense, refinance costs, investment management fees & insurance costs for the Company's services.	Explanation

Schedule M IRS990ScheduleM

Field	Value	IRS element (for citing)
Works Of Art		WorksOfArt
Art Historical Treasures		ArtHistoricalTreasures
Art Fractional Interest		ArtFractionalInterest
Books And Publications		BooksAndPublications
Clothing And Household Goods		ClothingAndHouseholdGoods
Cars And Other Vehicles		CarsAndOtherVehicles
Boats And Planes		BoatsAndPlanes
Intellectual Property		IntellectualProperty

Securities Publicly Traded SecuritiesPubliclyTraded

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	10	NumberOfContributions
Noncash Contribs Rptd F990	224790	NoncashContribsRptdF990
Method Of Determining Revenues	stock exchange value	MethodOfDeterminingRevenues

Securities Closely Held Stock SecuritiesCloselyHeldStock

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	1200756	NoncashContribsRptdF990
Method Of Determining Revenues	stock exchange value	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Securities Prtnrshp Trust Intrsts		SecuritiesPrtnrshpTrustIntrsts
Securities Miscellaneous		SecuritiesMiscellaneous
Qualified Contrib Hist Struct		QualifiedContribHistStruct
Qualified Contrib Other		QualifiedContribOther
Real Estate Residential		RealEstateResidential
Real Estate Commercial		RealEstateCommercial
Real Estate Other		RealEstateOther
Collectibles		Collectibles
Food Inventory		FoodInventory
Drugs And Medical Supplies		DrugsAndMedicalSupplies
Taxidermy		Taxidermy
Historical Artifacts		HistoricalArtifacts
Scientific Specimens		ScientificSpecimens
Archaeological Artifacts		ArchaeologicalArtifacts

Other Non Cash Contributions Table OtherNonCashContributionsTable

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Description	Steinway Grand Piano	Description
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	29000	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	ExplanationExplanation	Return ReferenceReturnReference
Form 990, Part VI, Section A, Line 2	mr. George A. Smith, jr. and mr. david m. Smith - Family relationship Mr. charles Perry, jr. and mr. william a. terry - business relationship Mr. W. michael atchison and mr. edward l. hardin - business relationship Bishop robert c. Morgan and Dr. William B. Morgan - family relationship Bishop William H. Willimon, Dr. William B. Morgan, Dr. Andrew R. Wolfe, Keith Thompson and William Bostick- Business relationship Bishop Paul L. Leeland, Dr. Wesley h. Wachob, Dr. Paul D. Wolfe - Business relationship
Form 990, Part VI, Section A, Line 4	A new set of Bylaws and an Amended and Restated Certificate of Formation was approved and passed by the Board of Trustees. Significant changes to the new Bylaws included the following: North Alabama and Alabama-West Florida United Methodist Conferences can elect to have four members (two from each conference) sit on the College's board rather than the previous 16 (four clergy and four laypeople from each conference). Committees of the Board have changed from the Executive Committee, the Finance and Investment Committee, the Committee on Board Membership and Nominations, the Institutional Advancement Committee, the Audit Committee, the Academic Affairs Committee, the Buildings and Grounds Committee, the Governance Committee, the Compensation Committee, and the Athletic Affairs Committee to the Executive Committee, the Academic Affairs Committee, the Audit Committee, the Enrollment Management and Athletics Committee, the Finance and Investment Committee, the Governance and Membership Committee, and the Institutional Advancement Committee.
Form 990, Part VI, Section B, Line 11b	The Form 990 is prepared by the College's public accounting firm. The Form 990 is reviewed by the controller and the Chief Financial Officer. After the Form 990 is reviewed and approved by the controller and the Chief Financial officer, the Form 990 is provided to the Finance and Investment and Audit committees for review and comments. After review by the Finance and Investment and Audit committees, the Form 990 is given to the Board of trustees before filing with the Internal Revenue Service.
Form 990, Part VI, Section B, Line 12C	A conflict of interest acknowledgement and disclosure statement is given to all board members annually. Conflict of interest disclosure statements are also given to all principal administrative officers and other employees as may be deemed appropriate. The signed statements are reviewed and follow up is completed if necessary.
Form 990, Part VI, Section B, Lines 15A and B	The compensation committee of the board of trustees reviews and approves the president's employment contract. The president and provost review and approve the faculty employment contracts. All employees salaries are discussed and approved before the annual review process.
Form 990, Part VI, Section C, Line 19	Documents are available upon request.
Form 990, Part XI, Line 5	Unrealized Losses on Investments (2,538,751)	Other changes in net assets:
form 990, part xii, line 2c	Process has not changed from prior year.

Schedule R IRS990ScheduleR

Form990 Schedule R Part I Form990ScheduleRPartI

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	Birmingham-Southern Real Estate Holding	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	900 Arkadelphia Road	AddressLine1
City	Birmingham	City
State	AL	State
ZIP Code	35254	ZIPCode

Field	Value	IRS element (for citing)
EIN	205391329	EIN
Primary Activities	Real Estate	PrimaryActivities
Legal Domicile State	AL	LegalDomicileState
Total Income	2120882	TotalIncome
EOY Assets	15793908	EOYAssets

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	BSC	BusinessNameLine1