NORTH GREENVILLE UNIVERSITY: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- NORTH GREENVILLE UNIVERSITY (EIN 57-0314406)
- Tax period
- 2011-06-01 to 2012-05-31
- Filed
- 2013-04-15
- IRS object ID
- 201311069349300906
- 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 G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-04-15T16:26:55-05:00 | Timestamp |
| Tax Period End Date | 2012-05-31 | 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 | 2011-06-01 | 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 | 2013-04-15 | 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 | 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 | 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 | 50596244 | 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 | 22 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 24 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1105 | TotalNbrEmployees |
| Total Nbr Volunteers | 100 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 5612303 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 5783927 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 39084403 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 42061850 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 666943 | InvestmentIncomePriorYear |
| Investment Income Current Year | 572968 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 262873 | OtherRevenuePriorYear |
| Other Revenue Current Year | -53392 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 45626522 | TotalRevenuePriorYear |
| Total Revenue Current Year | 48365353 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 11813719 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 12985675 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 15934240 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 16943141 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 969524 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 12471763 | OtherExpensePriorYear |
| Other Expenses Current Year | 11954523 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 40219722 | TotalExpensesPriorYear |
| Total Expenses Current Year | 41883339 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 5406800 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 6482014 | RevenuesLessExpensesCY |
| Total Assets BOY | 86668187 | TotalAssetsBOY |
| Total Assets EOY | 91366731 | TotalAssetsEOY |
| Total Liabilities BOY | 4760786 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 4359707 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 81907401 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 87007024 | 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 | 38814820 | Expense |
| Grants | 12985675 | Grants |
| Revenue | 42061850 | Revenue |
| Description | The University is a co-educational liberal arts university offering graduate and undergraduate degrees. It has Level III 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 2,648 students. | Description |
| Total Program Service Expense | 38814820 | 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 |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 20 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 1105 | 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 | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form1098 C Filed | 0 | Form1098CFiled |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 22 | 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 (34 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| 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 | 1.00 | X | 0 | 0 | 0 | |
| David J Charipia | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Jimmy E Cox | ||||||
| Trustee | 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 | 1.00 | X | 0 | 0 | 0 | |
| Lucian R Lee Jr | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Dr J Lee McCormick | ||||||
| Trustee | 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 | 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 | |
| Dr James Epting | ||||||
| President | 35.50 | X | 299078 | 0 | 30446 | |
| Michelle Sabou | ||||||
| VP Business Affairs | 35.50 | X | 108058 | 0 | 18450 | |
| Mayson Easterling | ||||||
| VP Denominational Relations | 35.50 | X | 102594 | 0 | 27495 | |
| Joseph Isgett | ||||||
| VP of Graduate Studies | 35.50 | X | 103452 | 0 | 15897 | |
| Wayne Landrith | ||||||
| VP for Corporate and Fnd Giving & Crusader Club | 35.50 | X | 107039 | 0 | 10462 | |
| Dr Tony Beam | ||||||
| VP for Student Life | 35.50 | X | 99263 | 0 | 26814 | |
| Dr Stephen Crouse | ||||||
| VP of Campus Ministries | 35.50 | X | 97106 | 0 | 15897 | |
| Alexander Miller | ||||||
| VP for Development | 35.50 | X | 98340 | 0 | 19989 | |
| Randall Pannell | ||||||
| VP for Academics | 35.50 | X | 51577 | 0 | 2526 | |
| Keli Sewell | ||||||
| VP of Admissions and Financial Aid | 35.50 | X | 97232 | 0 | 15897 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1163739 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 183873 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 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 | 3007957 |
| Styles Contracting | |||||
| 430 Tigerville Road | Travelers Rest | TN | 29690 | Contractor Services | 186870 |
| Mechanical Systems | |||||
| PO Box 32607 | Charlotte | NC | 28232 | HVAC Services | 131996 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| Fundraising Events | 286307 | FundraisingEvents |
| Related Organizations | 1290770 | RelatedOrganizations |
| Government Grants | 116950 | GovernmentGrants |
| All Other Contributions | 4089900 | AllOtherContributions |
| Noncash Contributions | 1980054 | NoncashContributions |
| Total Contributions | 5783927 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition and fees | 900099 | 27559873 | 27559873 |
| Auxiliary revenue | 900099 | 14237199 | 14237199 |
| Miscellaneous income | 900099 | 264778 | 264778 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 42061850 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 571614 | TotalRevenueColumn |
| Exclusion | $571,614 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2105049 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2053789 | Securities |
| Other | 49906 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 51260 | Securities |
| Other | -49906 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1354 | TotalRevenueColumn |
| Exclusion | $1,354 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 73804 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 286307 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 127196 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -53392 | TotalRevenueColumn |
| Exclusion | -$53,392 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 48365353 | TotalRevenueColumn |
| Related Or Exempt Function Income | 42061850 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $519,576 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12985675 | Total |
| Program Services | 12985675 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1300046 | Total |
| Program Services | 715847 | ProgramServices |
| Management And General | 465857 | ManagementAndGeneral |
| Fundraising | 118342 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 266923 | Total |
| Program Services | 60840 | ProgramServices |
| Fundraising | 206083 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12336694 | Total |
| Program Services | 11213176 | ProgramServices |
| Management And General | 742056 | ManagementAndGeneral |
| Fundraising | 381462 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 560588 | Total |
| Program Services | 520864 | ProgramServices |
| Management And General | 22573 | ManagementAndGeneral |
| Fundraising | 17151 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1423622 | Total |
| Program Services | 1231505 | ProgramServices |
| Management And General | 149952 | ManagementAndGeneral |
| Fundraising | 42165 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1055268 | Total |
| Program Services | 930961 | ProgramServices |
| Management And General | 78827 | ManagementAndGeneral |
| Fundraising | 45480 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8573 | Total |
| Management And General | 8573 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41000 | Total |
| Program Services | 10500 | ProgramServices |
| Management And General | 30500 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 84676 | Total |
| Management And General | 84676 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 96801 | Total |
| Program Services | 92301 | ProgramServices |
| Management And General | 4500 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31665 | Total |
| Program Services | 10318 | ProgramServices |
| Fundraising | 21347 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1124842 | Total |
| Program Services | 984641 | ProgramServices |
| Management And General | 67964 | ManagementAndGeneral |
| Fundraising | 72237 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 530479 | Total |
| Program Services | 530479 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 747172 | Total |
| Program Services | 729217 | ProgramServices |
| Management And General | 17955 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 495517 | Total |
| Program Services | 452993 | ProgramServices |
| Management And General | 10894 | ManagementAndGeneral |
| Fundraising | 31630 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 62902 | Total |
| Program Services | 62061 | ProgramServices |
| Management And General | 201 | ManagementAndGeneral |
| Fundraising | 640 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14889 | Total |
| Program Services | 14194 | ProgramServices |
| Management And General | 600 | ManagementAndGeneral |
| Fundraising | 95 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1573091 | Total |
| Program Services | 1499594 | ProgramServices |
| Management And General | 63431 | ManagementAndGeneral |
| Fundraising | 10066 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 208020 | Total |
| Program Services | 195817 | ProgramServices |
| Management And General | 12203 | ManagementAndGeneral |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Repairs & Maintenance | 3123332 | 2982763 | 117743 | 22826 |
| Food Services | 1881397 | 1881397 | ||
| Auxiliary Expenses | 1174141 | 1174141 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 756026 | Total |
| Program Services | 535536 | ProgramServices |
| Management And General | 220490 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41883339 | Total |
| Program Services | 38814820 | ProgramServices |
| Management And General | 2098995 | ManagementAndGeneral |
| Fundraising | 969524 | 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 | 16959512 | BOY |
| EOY | 23498167 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 239069 | BOY |
| EOY | 356846 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 404573 | BOY |
| EOY | 593802 | 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 | 68357866 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 19006837 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46973246 | BOY |
| EOY | 49351029 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 7347632 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19957587 | BOY |
| EOY | 8403775 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2122525 | BOY |
| EOY | 1803805 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 86668187 | BOY |
| EOY | 91366731 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1499383 | BOY |
| EOY | 1492236 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1239340 | BOY |
| EOY | 1500676 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1098043 | BOY |
| EOY | 508311 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 162500 | BOY |
| EOY | 145833 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 761520 | BOY |
| EOY | 712651 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4760786 | BOY |
| EOY | 4359707 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 65407124 | BOY |
| EOY | 70520952 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1670939 | BOY |
| EOY | 1329664 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14829338 | BOY |
| EOY | 15156408 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 81907401 | BOY |
| EOY | 87007024 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 86668187 | BOY |
| EOY | 91366731 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 6482014 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -1382391 | 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 |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| 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 | 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 Minus1 Year CurrentYearMinus1Year
| 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 Minus2 Years CurrentYearMinus2Years
| 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 Minus3 Years CurrentYearMinus3Years
| 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 | 0.16660 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.02660 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.80680 | 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 | 8256352 | OtherCostOrOtherBasis |
| Book Value | 8256352 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 51150888 | OtherCostOrOtherBasis |
| Depreciation | 13024828 | Depreciation |
| Book Value | 38126060 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 172054 | OtherCostOrOtherBasis |
| Depreciation | 75274 | Depreciation |
| Book Value | 96780 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7611887 | OtherCostOrOtherBasis |
| Depreciation | 5906735 | Depreciation |
| Book Value | 1705152 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1166685 | OtherCostOrOtherBasis |
| Book Value | 1166685 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 49351029 | TotalOfBookValueLandBuildings |
Closely Held Equity Interests CloselyHeldEquityInterests
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 30072 | BookValue |
| Method Of Valuation | C | MethodOfValuation |
Other Securities OtherSecurities (4 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| Cash value of life insurance | 526988 | F |
| Baptist Foundation | 7595716 | F |
| Closely held stock | 1000 | F |
| Alternative Investments | 249999 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 8403775 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (5 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Student deposits | $417,902 |
| Trust liability | $66,851 |
| Funds held for others | $120,151 |
| Post-retirement benefit obligation | $9,522 |
| Capital lease obligation | $98,225 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 712651 | TotalOfAmounts |
| Total Revenue | 48365353 | TotalRevenue |
| Total Expenses | 41883339 | TotalExpenses |
| Excess Or Deficit For Year | 6482014 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -1212231 | NetUnrealizedGLOnInvestments |
| Other | -$170,160 | OtherAmount |
| Total Adjustments | -1382391 | TotalAdjustments |
| Excess Or Deficit Per FS | 5099623 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 35025883 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -1212231 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 986076 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | -13155835 | OtherRevenues |
| Revenue Not Rptd F990 | -13381990 | RevenueNotRptdF990 |
| Revenue Subtotal | 48407873 | RevenueSubtotal |
| Investment Expenses Not Included | 84676 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | -127196 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -42520 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 48365353 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 29926260 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 986076 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 127196 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 1113272 | ExpensesNotRptdF990 |
| Expenses Subtotal | 28812988 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 84676 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 12985675 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 13070351 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 41883339 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Intended Use of Endowment Funds: | Part V, Line 4: | The University uses most earnings from endowment funds to provide scholarship assistance to worthy students, as designated by donors. 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: | 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, 2012 and 2011, the University had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. |
| Part XI, Line 8 - Other Adjustments: | Change in value of trust -170,160. | |
| Part XII, Line 2d - Other Adjustments: | Change in value of turst -170,160. Scholarships netted with revenue -12,985,675. | |
| Part XII, Line 4b - Other Adjustments: | Fundraising expenses reported on Part VIII, Line 8B -127,196. | |
| Part XIII, Line 2d - Other Adjustments: | Fundraising Expenses reported on Part VIII, Line 8B 127,196. | |
| Part XIII, Line 4b - Other Adjustments: | Scholarships netted with revenue 12,985,675. |
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 | No media solicitation is generated. Non-discrimination policy is included in catalog which goes to all prospective students 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 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 | 101192 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 27388 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 73804 | GrossRevenueEvent1 |
| Cash Prizes Event1 | 1500 | CashPrizesEvent1 |
| Non Cash Prizes Event1 | 17088 | NonCashPrizesEvent1 |
| Food And Beverage Event1 | 4756 | FoodAndBeverageEvent1 |
| Name Of Event2 | GIFT GOD Dinner | NameOfEvent2 |
| Gross Receipts Event2 | 258918 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 258918 | CharitableContributionsEvent2 |
| Rent Facility Costs Event2 | 12111 | RentFacilityCostsEvent2 |
| Food And Beverage Event2 | 74602 | FoodAndBeverageEvent2 |
| Other Direct Expenses Event2 | 17138 | OtherDirectExpensesEvent2 |
| Gross Receipts Total | 360110 | GrossReceiptsTotal |
| Charitable Contributions Total | 286306 | CharitableContributionsTotal |
| Gross Revenue Total Events | 73804 | GrossRevenueTotalEvents |
| Cash Prizes Total Events | 1500 | CashPrizesTotalEvents |
| Non Cash Prizes Total Events | 17088 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 12111 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 79358 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 17138 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 127195 | DirectExpenseSummaryEvents |
| Net Income Summary | -53391 | 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 | 1961 | NumberOfRecipients |
| Amount Of Cash Grant | 12985675 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: 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 | 0 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Dr James Epting | NamePerson |
| Base Compensation Filing Org | 226364 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 72714 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 10000 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 29748 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 338826 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 1a | ReturnReference |
| Explanation | 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 for three of the Vice Presidents 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 University property. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII (2 entries)
| Relationship With OrganizationRelationshipWithOrganization | Amount Of GrantAmountOfGrant | Type Of AssistanceTypeOfAssistance |
|---|---|---|
| Financial Assistance | 41972 | Merit Based |
| Financial Assistance | 13600 | Need Based |
Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Paul Epting | |||
| Family Member of President | 86919 | W-2 and Benefits | 0 |
| Styles Contracting | |||
| Family Member of Board Member | 186870 | Contract services | 0 |
| Joe Hayes Jr | |||
| Family Member of Board Member | 60841 | W-2 and Benefits | 0 |
Schedule M IRS990ScheduleM
Books And Publications BooksAndPublications
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 6892 | 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 | 55862 | 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 | 4 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 111700 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Sale of comparable asset | MethodOfDeterminingRevenues |
Boats And Planes BoatsAndPlanes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 4600 | 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 | 3 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 171000 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Sale of comparable asset | MethodOfDeterminingRevenues |
Real Estate Commercial RealEstateCommercial
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 1630000 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of8283 Received | 1 | NumberOf8283Received |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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. Periodically, the Board will review comparable salaries. During the 2012 fiscal year, the committee looked at six different colleges with similar budgets. 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. Documented in board minutes as part of the annual budget process. | |
| Form 990, Part VI, Section C, line 18 | The University makes its Form 1023 and Form 990 available to the interested public upon request. Form 990 is also available for public review at another's website, www.guidestar.org. | |
| Form 990, Part VI, Section C, line 19 | The University does not provide its governing documents, conflict of interest policy, and financial statements to the public. | |
| Form 990, Part XI, line 5: | Net unrealized losses on investments: -1,212,231. Change in value of trust -170,160. Total to Form 990, Part XI, Line 5: -1,382,391. | Changes in Net Assets or Fund Balances: |
| Form 990, Part XII, Line 2c: | The organization'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. |
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 |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 | N/A | 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 |
| 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 |