SPELMAN COLLEGE: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: SPELMAN COLLEGE (EIN 58-0566243)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2013-05-14
IRS object ID: 201311349349300271
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 C
Schedule D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule K
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-05-14T10:34:41-05:00	Timestamp
Tax Period End Date	2012-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

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

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	300 North Greene Street Suite 400	AddressLine1
City	Greensboro	City
State	NC	State
ZIP Code	27401	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	580566243	EIN

Name Name

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

Field	Value	IRS element (for citing)
In Care Of Name	% ROBERT D FLANIGAN JR	InCareOfName
Name Control	SPEL	NameControl
Phone	4046813643	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	350 SPELMAN LANE SW	AddressLine1
City	ATLANTA	City
State	GA	State
ZIP Code	30314	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ROBERT D FLANIGAN JR	Name
Title	VP BUS. & FIN./TREAS.	Title
Date Signed	2013-05-13	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Phone	3362753394	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	BEVERLY DANIEL TATUM	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	350 SPELMAN LANE SW	AddressLine1
City	ATLANTA	City
State	GA	State
ZIP Code	30314	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	238545217	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.SPELMAN.EDU	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1881	YearFormation
State Legal Domicile	GA	StateLegalDomicile
Activity Or Mission Description	SPELMAN COLLEGE, A HISTORICALLY BLACK COLLEGE AND GLOBAL LEADER IN THE EDUCATION OF WOMEN OF AFRICAN DESCENT, IS DEDICATED TO THE ACADEMIC EXCELLENCE OF ITS STUDENTS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	26	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	24	NbrIndependentVotingMembers
Total Nbr Employees	1542	TotalNbrEmployees
Total Nbr Volunteers	288	TotalNbrVolunteers
Total Gross UBI	17826	TotalGrossUBI
Net Unrelated Business Txbl Income	-572	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	22938786	ContributionsGrantsPriorYear
Contributions Grants Current Year	34477104	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	61429950	ProgramServiceRevenuePriorYear
Program Service Revenue CY	64118382	ProgramServiceRevenueCY
Investment Income Prior Year	17954540	InvestmentIncomePriorYear
Investment Income Current Year	18975393	InvestmentIncomeCurrentYear
Other Revenue Prior Year	869629	OtherRevenuePriorYear
Other Revenue Current Year	1035806	OtherRevenueCurrentYear
Total Revenue Prior Year	103192905	TotalRevenuePriorYear
Total Revenue Current Year	118606685	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	13698019	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	14946185	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	44252069	SalariesEtcPriorYear
Salaries Etc Current Year	45776906	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	162591	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	233700	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	4012056	TotalFundrsngExpCurrentYear
Other Expense Prior Year	44299595	OtherExpensePriorYear
Other Expenses Current Year	41129795	OtherExpensesCurrentYear
Total Expenses Prior Year	102412274	TotalExpensesPriorYear
Total Expenses Current Year	102086586	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	780631	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	16520099	RevenuesLessExpensesCY
Total Assets BOY	512177411	TotalAssetsBOY
Total Assets EOY	508108237	TotalAssetsEOY
Total Liabilities BOY	115742467	TotalLiabilitiesBOY
Total Liabilities EOY	118018440	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	396434944	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	390089797	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	SPELMAN COLLEGE, A HISTORICALLY BLACK COLLEGE AND GLOBAL LEADER IN THE EDUCATION OF WOMEN OF AFRICAN DESCENT, IS DEDICATED TO ACADEMIC EXCELLENCE IN THE LIBERAL ARTS AND SCIENCES, AND THE INTELLECTUAL, CREATIVE, ETHICAL AND LEADERSHIP DEVELOPMENT OF ITS STUDENTS. SPELMAN EMPOWERS THE WHOLE PERSON TO ENGAGE THE MANY CULTURES OF THE WORLD AND INSPIRES A COMMITMENT TO POSITIVE SOCIAL CHANGE.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	41430088	Expense
Grants	14946185	Grants
Revenue	46296416	Revenue
Description	INSTRUCTION FOUNDED IN 1881, SPELMAN COLLEGE IS A PRIVATE, NONPROFIT INSTITUTION OF HIGHER EDUCATION BASED IN ATLANTA, GEORGIA. THE COLLEGE IS ACCREDITED BY THE COMMISSION ON COLLEGES OF THE ASSOCIATION OF COLLEGES AND SCHOOLS AND PROVIDES QUALITY LIBERAL ARTS EDUCATION AND TRAINING SERVICES FOR APPROXIMATELY 2,100 UNDERGRADUATE STUDENTS. IN ADDITION, THE COLLEGE MAINTAINS SPECIAL PROGRAMS SUCH AS CONTINUING EDUCATION, SUMMER SCIENCE AND DUAL DEGREES IN ENGINEERING.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	14588285	Expense
Revenue	17821966	Revenue
Description	AUXILIARY ENTERPRISES AS A RESIDENTIAL LIBERAL ARTS COLLEGE, SPELMAN COLLEGE PROVIDES ON CAMPUS HOUSING FOR APPROXIMATELY 1,400 STUDENTS. SPELMAN ALSO PROVIDES DINING SERVICES TO ITS RESIDENTIAL STUDENTS, AS WELL AS COMMUTER STUDENTS, FACULTY, STAFF AND OTHERS. SPELMAN OPERATES A 500 SPACE PARKING DECK FOR FACULTY, STAFF, AND STUDENTS. ADDITIONALLY, SPELMAN OFFERS A VARIETY OF SUMMER CONFERENCES FOR HIGH SCHOOL STUDENTS AND OTHER INTERESTED STUDENTS.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	4042549	Expense
Description	RESEARCH SPELMAN COLLEGE PERFORMS RESEARCH, TRAINING AND OTHER SIMILAR SERVICES UNDER GRANTS WITH GOVERNMENTAL AGENCIES OR SPONSORING ORGANIZATIONS.	Description

Activity Other ActivityOther (3 entries)

ExpenseExpense	DescriptionDescription
488896	PUBLIC SERVICE
7631229	ACADEMIC SUPPORT
9988349	STUDENT SERVICES

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	18108474	TotalOfOtherProgramServiceExp
Total Program Service Expense	78169396	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	true	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	true	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	true	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	true	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	true	MoreThan5000KToIndividuals
Professional Fundraising	true	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	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	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	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	true	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	3098	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	1542	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
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	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
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	26	NbrVotingGoverningBodyMembers
Number Independent Voting Members	24	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	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	GA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NY	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	ROBERT D FLANIGAN JR	NamePerson
Telephone Number	4042705072	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	350 SPELMAN LANE SW	AddressLine1
City	ATLANTA	City
State	GA	State
ZIP Code	30314	ZIPCode

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	X	InfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (38 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Highest Compensated EmployeeHighestCompensatedEmployee
CLAIRE ARNOLD
TRUSTEE	2.0	X	0	0	0
THEODORE R ARONSON
TRUSTEE	2.0	X	0	0	0
AMBASSADOR AURELIA E BRAZEAL
TRUSTEE	2.0	X	0	0	0
ROSALIND G BREWER
CHAIR	2.0	X	0	0	0	X
JANINE BROWN
TRUSTEE	2.0	X	0	0	0
DONALD COLEMAN
TRUSTEE	2.0	X	0	0	0
KIMBERLY B DAVIS
TRUSTEE	2.0	X	0	0	0
JERRI L DEVARD
TRUSTEE	2.0	X	0	0	0
EVELYNN M HAMMONDS
TRUSTEE	2.0	X	0	0	0
ROSE HARRIS JOHNSON
TRUSTEE	2.0	X	0	0	0
TERRY L JONES
TRUSTEE	2.0	X	0	0	0
RICHARD D LEGON
TRUSTEE	2.0	X	0	0	0
GWENDOLYN ADAMS NORTON
TRUSTEE	2.0	X	0	0	0
LAURA J BURTON ODEM
TRUSTEE	2.0	X	0	0	0
KEMI A OYEWOLE
TRUSTEE	2.0	X	0	0	0
VICKI R PALMER
SECRETARY	2.0	X	0	0	0	X
ANNA ELEANOR ROOSEVELT
TRUSTEE	2.0	X	0	0	0
LOVETTE T RUSSELL
TRUSTEE	2.0	X	0	0	0
SUZANNE F SHANK
TRUSTEE	2.0	X	0	0	0
CYNTHIA NEAL SPENCE
FACULTY TRUSTEE	35.0	X	98863	0	12388
RONDA E STRYKER
VICE CHAIR	2.0	X	0	0	0	X
BEVERLY DANIEL TATUM
COLLEGE PRESIDENT	35.0	X	355285	0	96604	X
KATHY WALLER
TRUSTEE	2.0	X	0	0	0
CELESTE WATKINS-HAYES
TRUSTEE	2.0	X	0	0	0
DR BRADLEY T SHEARES
VICE CHAIR	2.0	X	0	0	0	X
ESTHER SILVER-PARKER
TRUSTEE	2.0	X	0	0	0
ROBERT D FLANIGAN JR
VP BUSINESS &FINANCE/TREASURER	35.0		290818	0	23734	X
JOHNNELLA BUTLER
PROVOST	35.0		219690	0	21844	X
ARLENE CASH
VP ENROLLMENT MANAGEMENT	35.0		162033	0	8992	X
ELOISE ALEXIS
VP FOR COLLEGE RELATIONS	35.0		152971	0	16966	X
KASSANDRA JOLLEY
VP FOR DEVELOPMENT	35.0		181394	0	18984	X
DELORES BARTON
VP & CHIEF INFORMATION OFFICER	35.0		137020	0	13691	X
DARNITA KILLIAN
VP FOR STUDENT AFFAIRS	35.0		162095	0	17887	X
GLORIA WADE-GAYLES
FACULTY	35.0		137028	0	15370		X
ANDREW WILLIAMS
FACULTY	35.0		139289	0	10332		X
MYRA BURNETT
ASSOCIATE PROVOST	35.0		134687	0	15659		X
DONNA HARPER
FACULTY	35.0		129142	0	14763		X
RHONDA HONEGAN
DIR OF INVESTMENTS & FIN PLN	35.0		138654	0	15978		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	2438969	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	303192	TotalOtherCompensation
Number Individuals GT100 K	13	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
CHESAPEAKE ASSET MANAGEMENT LLC
ONE ROCKEFELLER PLAZA SUITE 2321	NEW YORK	NY	10020	INVESTMENT MANAGERS	951520
MAYO INVESTMENT ADVISORS LLC
40 ROWES WHARF FLOOR 2	BOSTON	MA	02110	INVESTMENT MANAGERS	187932
KPMG LLP
DEPT 0613	DALLAS	TX	753120001	ACCOUNTANTS	167042
MENEFEE ARCHITECTURE
1075 BRADY AVENUE	ATLANTA	GA	303185527	ARCHITECTURE DESIGN	488263
IBM
4111 NORTHSIDE PARKWAY NW	ATLANTA	GA	303273098	TECHNICAL CONSULTING	333933

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	13	NumberOfContractorsGT100K
Government Grants	7814498	GovernmentGrants
All Other Contributions	26662606	AllOtherContributions
Noncash Contributions	314151	NoncashContributions
Total Contributions	34477104	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION AND FEES	900099	46296416	46296416
AUXILARY ENTERPRISES	900099	17821966	17821966

Field	Value	IRS element (for citing)
Total Program Service Revenue	64118382	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	3747562	TotalRevenueColumn
Unrelated Business Revenue	17826	UnrelatedBusinessRevenue
Exclusion	$3,729,736	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 Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	135166363	Securities
Other	0	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	119030070	Securities
Other	908462	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	16136293	Securities
Other	-908462	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	15227831	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$15,227,831	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

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER MISCELLANEOUS	Description
Business Code	900099	BusinessCode
Total Revenue Column	1035806	TotalRevenueColumn
Related Or Exempt Function Income	1035806	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	1035806	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	118606685	TotalRevenueColumn
Related Or Exempt Function Income	65154188	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	17826	UnrelatedBusinessRevenue
Exclusion	$18,957,567	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	14937542	Total
Program Services	14937542	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	8643	Total
Program Services	8643	ProgramServices

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	1893106	Total
Program Services	665745	ProgramServices
Management And General	880033	ManagementAndGeneral
Fundraising	347328	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	34749165	Total
Program Services	26984882	ProgramServices
Management And General	5795262	ManagementAndGeneral
Fundraising	1969021	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	1535187	Total
Program Services	1149855	ProgramServices
Management And General	287080	ManagementAndGeneral
Fundraising	98252	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	4927756	Total
Program Services	3690576	ProgramServices
Management And General	923928	ManagementAndGeneral
Fundraising	313252	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	2671692	Total
Program Services	2001098	ProgramServices
Management And General	499606	ManagementAndGeneral
Fundraising	170988	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	233965	Total
Program Services	0	ProgramServices
Management And General	233965	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	249112	Total
Program Services	0	ProgramServices
Management And General	249112	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	60941	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	60941	Fundraising

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	233700	Total
Fundraising	233700	Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	1400218	Total
Program Services	0	ProgramServices
Management And General	1400218	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	1796095	Total
Program Services	893904	ProgramServices
Management And General	839890	ManagementAndGeneral
Fundraising	62301	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	3251159	Total
Program Services	2477396	ProgramServices
Management And General	567618	ManagementAndGeneral
Fundraising	206145	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	3701674	Total
Program Services	3214580	ProgramServices
Management And General	487094	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	1919184	Total
Program Services	1446216	ProgramServices
Management And General	301846	ManagementAndGeneral
Fundraising	171122	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	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	4351196	Total
Program Services	2773841	ProgramServices
Management And General	1577355	ManagementAndGeneral
Fundraising	0	Fundraising

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	5245861	Total
Program Services	4007661	ProgramServices
Management And General	1238200	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	1449372	Total
Program Services	1302171	ProgramServices
Management And General	147201	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
CLEANING EXPENSES	1303995	1047595	256400
AUC LIBRARY	2598592	2259869	338723
EQUIPMENT AND RENTAL	2704606	1721504	966108	16994
SPECIAL PROJECTS	3258310	2315058	622040	321212

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	7605515	Total
Program Services	5271260	ProgramServices
Management And General	2293455	ManagementAndGeneral
Fundraising	40800	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	102086586	Total
Program Services	78169396	ProgramServices
Management And General	19905134	ManagementAndGeneral
Fundraising	4012056	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

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

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	14720311	BOY
EOY	13728594	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	11166385	BOY
EOY	19852325	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1683000	BOY
EOY	1361960	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	0	BOY
EOY	0	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	248134751	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	87730888	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	154210337	BOY
EOY	160403863	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	37996093	BOY
EOY	33756549	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	288932817	BOY
EOY	275382358	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	1594065	BOY
EOY	1437932	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	1874403	BOY
EOY	2184656	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	512177411	BOY
EOY	508108237	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	10271600	BOY
EOY	13829869	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	778258	BOY
EOY	1069122	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	92650677	BOY
EOY	100159741	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	0	BOY
EOY	0	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	9937500	BOY
EOY	1068049	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	2104432	BOY
EOY	1891659	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	115742467	BOY
EOY	118018440	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	104293428	BOY
EOY	106552201	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	178533217	BOY
EOY	168319757	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	113608299	BOY
EOY	115217839	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	396434944	BOY
EOY	390089797	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	512177411	BOY
EOY	508108237	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	16520099	ReconcilationRevenueExpenses
Reconcilation Other Changes	-22865246	ReconcilationOtherChanges
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 C IRS990ScheduleC

Field	Value	IRS element (for citing)
Total Grassroots Lobbying		TotalGrassrootsLobbying
Total Direct Lobbying		TotalDirectLobbying
Total Lobbying Expenditures		TotalLobbyingExpenditures
Other Exempt Purpose Expenditures		OtherExemptPurposeExpenditures
Total Exempt Purpose Expenditures		TotalExemptPurposeExpenditures
Lobbying Nontaxable		LobbyingNontaxableAmount
Grassroots Nontaxable		GrassrootsNontaxableAmount
Tot Lobbying Grassroot Minus Non Tx		TotLobbyingGrassrootMinusNonTx
Tot Lobby Expend Mns Lobbying Nontx		TotLobbyExpendMnsLobbyingNontx
Volunteers	false	Volunteers
Paid Staff Or Management	false	PaidStaffOrManagement
Media Advertisements	false	MediaAdvertisements
Mailings Members	false	MailingsMembers
Publications Or Broadcast	false	PublicationsOrBroadcast
Grants Other Organizations	false	GrantsOtherOrganizations
Direct Contact Legislators	false	DirectContactLegislators
Rallies Demonstrations	false	RalliesDemonstrations
Other Activities	true	OtherActivities
Other Activities	$60,941	OtherActivitiesAmount
Total Lobbying Expenditures IIB	60941	TotalLobbyingExpendituresIIB
Not Described In501c3	false	NotDescribedIn501c3

Form990 Schedule C Part IV Form990ScheduleCPartIV

Field	Value	IRS element (for citing)
Identifier	OTHER ACTIVITIES	Identifier
Return Reference	SCHEDULE C, PART II-B, QUESTION 1I	ReturnReference
Explanation	SPELMAN COLLEGE RETAINS A CONSULTANT, POLSINELLI SHUGHART PC, TO PROMOTE LEGISLATION WHICH WOULD PROVIDE SPELMAN COLLEGE WITH FEDERAL FUNDS FOR USE ON VARIOUS COLLEGE PROJECTS AND PROGRAMS. POLSINELLI SHUGHART PC WAS PAID $60,941 FOR THEIR SERVICES.	Explanation

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amts		ArtPublicExhibitionAmts
Held Works Of Art Amts		HeldWorksOfArtAmts
Collect Used For Public Exhibition	X	CollectUsedForPublicExhibition
Collect Used For Scholar Research	X	CollectUsedForScholarResearch
Collect Used For Preservation	X	CollectUsedForPreservation
Collect Used For Loan Or Exch Prgrms	X	CollectUsedForLoanOrExchPrgrms

Collection Used For Other CollectionUsedForOther

Field	Value	IRS element (for citing)
Collection Used For Other Purposes	X	CollectionUsedForOtherPurposes
Description Of Other Purposes	Curriculum enhancement & develop.	DescriptionOfOtherPurposes

Field	Value	IRS element (for citing)
Solicited Assets For Sale	true	SolicitedAssetsForSale

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	332285750	BeginningOfYearBalance
Contributions	1607182	Contributions
Investment Earnings Or Losses	-2990194	InvestmentEarningsOrLosses
Grants Or Scholarships	0	GrantsOrScholarships
Other Expenditures	20821553	OtherExpenditures
End Of Year Balance	310081185	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	304160522	BeginningOfYearBalance
Contributions	1281477	Contributions
Investment Earnings Or Losses	47000450	InvestmentEarningsOrLosses
Grants Or Scholarships	0	GrantsOrScholarships
Other Expenditures	20156699	OtherExpenditures
End Of Year Balance	332285750	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	295407693	BeginningOfYearBalance
Contributions	1107649	Contributions
Investment Earnings Or Losses	25193306	InvestmentEarningsOrLosses
Grants Or Scholarships	0	GrantsOrScholarships
Other Expenditures	17548126	OtherExpenditures
End Of Year Balance	304160522	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	367673282	BeginningOfYearBalance
Contributions	2008039	Contributions
Investment Earnings Or Losses	-55959952	InvestmentEarningsOrLosses
Grants Or Scholarships	4524068	GrantsOrScholarships
Other Expenditures	13789608	OtherExpenditures
End Of Year Balance	295407693	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.16290	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.37160	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.46550	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	true	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	true	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	14687723	OtherCostOrOtherBasis
Book Value	14687723	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	175317827	OtherCostOrOtherBasis
Depreciation	54773530	Depreciation
Book Value	120544297	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	0	OtherCostOrOtherBasis

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	25419573	OtherCostOrOtherBasis
Depreciation	21418940	Depreciation
Book Value	4000633	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	32709628	OtherCostOrOtherBasis
Depreciation	11538418	Depreciation
Book Value	21171210	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	160403863	TotalOfBookValueLandBuildings
Financial Derivatives		FinancialDerivatives
Closely Held Equity Interests		CloselyHeldEquityInterests

Other Securities OtherSecurities (6 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
SHORT-TERM INVESTMENTS	6798244	F
FIXED INCOME	29637997	F
NON U.S. EQUITY	19261006	F
MARKETABLE ALTERNATIVES	55130563	F
REAL ASSETS	47585489	F
PRIVATE EQUITY	116969059	F

Field	Value	IRS element (for citing)
Total Of Book Value Securities	275382358	TotalOfBookValueSecurities
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
OBLIGATIONS UNDER CAPITAL LEASES	$335,164
ADVANCES FROM FEDERAL GOVERNMENT	$1,556,495

Field	Value	IRS element (for citing)
Total Of Amounts	1891659	TotalOfAmounts
Total Revenue	118606685	TotalRevenue
Total Expenses	102086586	TotalExpenses
Excess Or Deficit For Year	16520099	ExcessOrDeficitForYear
Net Unrealized GL On Investments	-22853385	NetUnrealizedGLOnInvestments
Other	-$11,861	OtherAmount
Total Adjustments	-22865246	TotalAdjustments
Excess Or Deficit Per FS	-6345147	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	80795254	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	-22853385	NetUnrealizedGainsInvestments
Other Revenues	-14958046	OtherRevenues
Revenue Not Rptd F990	-37811431	RevenueNotRptdF990
Revenue Subtotal	118606685	RevenueSubtotal
Total Revenue Per Form990	118606685	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	87140401	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	87140401	ExpensesSubtotal
Other Expenses Not Included	14946185	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	14946185	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	102086586	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SFAS 116	SCHEDULE D, PART III, LINE 1A	THE ORGANIZATION ELECTED, AS PERMITTED UNDER SFAS 116, NOT TO REPORT IN ITS REVENUE STATEMENT AND BALANCE SHEET WORKS OF ART, HISTORICAL TREASURES, OR OTHER SIMILAR ASSETS HELD FOR PUBLIC EXHIBITION, EDUCATION, OR RESEARCH IN FURTHERANCE OF PUBLIC SERVICE. THERE IS NO FINANCIAL STATEMENT FOOTNOTE DISCLOSURE THAT DESCRIBES THESE ITEMS.
INTENDED USES OF ORGANIZATION'S ENDOWMENT FUNDS	FORM 990, SCHEDULE D, PART V, QUESTION 4	INVESTMENT IN A MIX OF SECURITIES TO PROVIDE SUFFICIENT INCOME TO SUPPORT THE COLLEGE'S OPERATIONS IN ACCORDANCE WITH DONOR WISHES, WHILE PRESERVING EQUITY.
ART COLLECTION	SCHEDULE D, PART III, LINE 4	THE COLLEGE'S PERMANENT COLLECTION OF ART -- INCLUDING HISTORICALLY SIGNIFICANT PAINTINGS, SCULPTURE, AND WORKS ON PAPER -- IS AN ACADEMIC RESOURCE THAT OFFERS STUDENTS, FACULTY, AND STAFF FIRST-HAND ENGAGEMENT WITH IMPORTANT ORIGINAL WORKS OF ART. OBJECT LESSONS, WORKSHOPS, CONSERVATION PROJECTS, EXHIBITIONS, AND THEMATIC PROGRAMS DEMONSTRATE THE VARIOUS WAYS THAT THE PERMANENT HOLDINGS ARE USED TO EXPAND, COMPLEMENT, AND ENHANCE THE ACADEMIC CURRICULUM.
FIN 48 (ASC 740) FOOTNOTE	SCHEDULE D, PART X, LINE 2	THE COLLEGE IS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (THE CODE) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE COLLEGE REVIEWS ITS TAX POSITIONS ANNUALLY AND HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS AT JUNE 30, 2012 AND 2011.
OTHER ADJUSTMENTS	SCHEDULE D, PART XI, LINE 8	CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS (11,861)
SCHEDULE D, PART XII, LINE 2D	OTHER	CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 11,861 STUDENT AID RECLASS 14,946,185 ------------ TOTAL 14,958,046 ============
SCHEDULE D, PART XIII, LINE 4B	OTHER	STUDENT AID RECLASS 14,946,185 ------------ TOTAL 14,946,185 ============

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	Return ReferenceReturnReference	ExplanationExplanation
NONDISCRIMINATORY POLICY	SCHEDULE E, LINE 3	A STATEMENT OF THE COLLEGE'S RACIALLY NON-DISCRIMINATORY POLICY IS INCLUDED IN ALL BROCHURES AND CATALOGS IN ACCORDANCE WITH THE PROVISIONS OF REV. PROC. 75-50.
FINANCIAL AID ASSISTANCE FROM GOVERNMENTAL AGENCY	SCHEDULE E, LINE 6A	THE FINANCIAL AID ASSISTANCE IS RECEIVED FROM THE FEDERAL GOVERMENT, STATE OF GEORGIA, AND OTHER STATES. OTHER ASSISTANCE IS RECEIVED FROM FEDERAL GOVERNMENT, STATE OF GEORGIA, AND CITY OF ATLANTA.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	true	GrantRecordsMaintained

Accts Actvs Out US Table AcctsActvsOutUSTable (6 entries)

RegionRegion	Type Of Activities ConductedTypeOfActivitiesConducted	Specific Services ProvidedSpecificServicesProvided	Total ExpendituresTotalExpenditures
Central America and the Caribbean	Program Services	STUDY ABROAD	32304
East Asia and the Pacific	Program Services	STUDY ABROAD	15786
Europe (Including Iceland and Greenland)	Program Services	STUDY ABROAD	57665
South America	Program Services	STUDY ABROAD	59338
Sub-Saharan Africa	Program Services	STUDY ABROAD	27112
Europe (Including Iceland and Greenland)	Program Services	EQUIPMENT	5560

Field	Value	IRS element (for citing)
Subtotal Amount Spent	197765	SubtotalAmountSpent
Total Amount Spent	197765	TotalAmountSpent

Grants To Ind Outside US GrantsToIndOutsideUS

Field	Value	IRS element (for citing)
Type Of Assistance	STUDY ABROAD	TypeOfAssistance
Region	Cent. America/Caribbean	Region
Number Of Recipients	1	NumberOfRecipients
Amount Of Cash Grant	8643	AmountOfCashGrant
Manner Of Cash Disbursement	WIRETRANSFER	MannerOfCashDisbursement
Amount Of Non Cash Assistance	0	AmountOfNonCashAssistance
Description Of Non Cash Assistance	N/A	DescriptionOfNonCashAssistance
Method Of Valuation	N/A	MethodOfValuation

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	true	TransferToForeignCorp
Interest In Foreign Trust	false	InterestInForeignTrust
Own Foreign Corp	true	OwnForeignCorp
Passive Foreign Invest Co	true	PassiveForeignInvestCo
Foreign Partnership	false	ForeignPartnership
Boycott Countries	false	BoycottCountries

Form990 Schedule F Part V Form990ScheduleFPartV

Field	Value	IRS element (for citing)
Identifier	STUDENT FINANCIAL AID	Identifier
Return Reference	SCHEDULE F, PART I, LINE 2	ReturnReference
Explanation	Student Financial Aid Awards are awarded to students by the College's Office of Student Financial Services. Awards are based on a number of factors including, but not limited to, scholarly achievement, demonstrated financial need, and academic interests. Funds are provided by sources such as Federal and state governments; private donors such as corporations, individuals and foundations; the College's endowed financial aid funds; and the College's operating budget. Financial aid awards are made up to a limit of the student's financial need. Individual awards are monitored extensively in order to ensure that students are making satisfactory academic progress and that they do not receive more than their demonstrated need. Adjustments are made when appropriate.	Explanation

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	X	MailSolicitations
Email Solicitations	X	EmailSolicitations
Phone Solicitations	X	PhoneSolicitations
In Person Solicitations	X	InPersonSolicitations
Solicitation Of Non Govt Grants	X	SolicitationOfNonGovtGrants
Solicitation Of Govt Grants	X	SolicitationOfGovtGrants
Special Fundraising Events	X	SpecialFundraisingEvents
Agreement Ref Fundraising	true	AgreementRefFundraising

Fundraiser Activity Information FundraiserActivityInformation (2 entries)

Name Of IndividualNameOfIndividual	ActivityActivity	Fundraiser Control Of FundsFundraiserControlOfFunds	Amount Retained By ContractorAmountRetainedByContractor
COXE CURRY ASSOCIATES	FUNDRAISING CAMPAIGN	false	136286
WASHBURN MCGOLDRICK INC	CAMPAIGN CONSULTANTS	false	97414

Field	Value	IRS element (for citing)
Total Retained By Contractors	233700	TotalRetainedByContractors

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 FINANCIAL AID	TypeOfGrant
Number Of Recipients	2055	NumberOfRecipients
Amount Of Cash Grant	14937542	AmountOfCashGrant
Method Of Valuation	N/A	MethodOfValuation
Description Of Non Cash Assistance	N/A	DescriptionOfNonCashAssistance

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	Student Financial Aid	Identifier
Return Reference	Schedule I, Part I, LINE 2 AND PART III	ReturnReference
Explanation	Student Financial Aid Awards are awarded to students by the College's Office of Student Financial Services. Awards are based on a number of factors including, but not limited to, scholarly achievement, demonstrated financial need, and academic interests. Funds are provided by sources such as Federal and state governments; private donors such as corporations, individuals and foundations; the College's endowed financial aid funds; and the College's operating budget. Financial aid awards are made up to a limit of the student's financial need. Individual awards are monitored extensively in order to ensure that students are making satisfactory academic progress and that they do not receive more than their demonstrated need. Adjustments are made when appropriate.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	X	TravelForCompanions
Housing Allowance Or Residence	X	HousingAllowanceOrResidence
Club Dues Or Fees	X	ClubDuesOrFees
Written Policy Re T And E Expenses	true	WrittenPolicyReTAndEExpenses
Substantiation Required	true	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Independent Consultant	X	IndependentConsultant
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
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	true	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (11 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
BEVERLY DANIEL TATUM
338785	0	0	0	16500	0	58508	0	38096	0	451889	0	0	0
ROBERT D FLANIGAN JR
290818	0	0	0	0	0	14700	0	9034	0	314552	0	0	0
JOHNNELLA BUTLER
219690	0	0	0	0	0	13501	0	8343	0	241534	0	0	0
ARLENE CASH
162033	0	0	0	0	0	1036	0	7956	0	171025	0	0	0
ELOISE ALEXIS
152971	0	0	0	0	0	9400	0	7566	0	169937	0	0	0
KASSANDRA JOLLEY
181394	0	0	0	0	0	11235	0	7749	0	200378	0	0	0
DELORES BARTON
137020	0	0	0	0	0	5827	0	7864	0	150711	0	0	0
GLORIA WADE-GAYLES
137028	0	0	0	0	0	8314	0	7056	0	152398	0	0	0
MYRA BURNETT
134687	0	0	0	0	0	8427	0	7232	0	150346	0	0	0
RHONDA HONEGAN
138654	0	0	0	0	0	8739	0	7239	0	154632	0	0	0
DARNITA KILLIAN
162095	0	0	0	0	0	9938	0	7949	0	179982	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
COMPENSATION QUESTION	FORM 990, SCHEDULE J, QUESTION 1A	SOCIAL CLUB DUES WERE PAID FOR TATUM AND BUTLER IN THE AMOUNT OF $2,292 AND $3,082, RESPECTIVELY. THE VALUE OF THESE DUES WAS NOT TREATED AS TAXABLE COMPENSATION. $3,114 WAS PROVIDED IN SPOUSAL TRAVEL BENEFITS FOR TATUM. THE VALUE OF THE TRAVEL WAS NOT TREATED AS TAXABLE COMPENSATION.
HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE	SCHEDULE J, PART I, LINE 1A	HOUSING VALUED AT $29,035 WAS PROVIDED TO TATUM. THE VALUE OF THE HOUSING WAS NOT TREATED AS TAXABLE COMPENSATION.
PRESIDENT'S OTHER REPORTABLE COMPENSATION	Schedule J, Part II, Column B (iii) AND SCHEDULE J, PART I, LINE 7	BEVERLY DANIEL TATUM'S OTHER REPORTABLE COMPENSATION IS COMPOSED OF $16,500, WHICH IS DEFERRED COMPENSATION PAYABLE IN ACCORDANCE WITH HER EMPLOYMENT CONTRACT.

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)

Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
DEVELOPMENT AUTHORITY OF FULTON COUNTY
581506878	359900TAS	2007-03-21	67041214	SEE SCHEDULE O	false	false	false
DEVELOPMENT AUTHORITY OF FULTON COUNTY
581506878		2009-09-01	1500000	SEE SCHEDULE O	false	false	false
DEVELOPMENT AUTHORITY OF FULTON COUNTY
581506878		2009-09-01	6100000	SEE SCHEDULE O	false	false	false
DEVELOPMENT AUTHORITY OF FULTON COUNTY
581506878	3599002LO	2012-04-09	28349973	SEE SCHEDULE O	false	false	false

Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)

Amount RetiredAmountRetired	Total ProceedsTotalProceeds	Capitalized InterestCapitalizedInterest	Refunding EscrowRefundingEscrow	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Capital ExpendituresCapitalExpenditures	Other Spent ProceedsOtherSpentProceeds	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
5905000	68883486	3777739	0	754073	54773104	9578570	2009	true	false	false	true
600000	1500000	0	0	0	0	1500000	1999	true	false	true	true
1100000	6100000	0	0	0	0	6100000	2004	true	false	true	true
545000	28349973	0	18272757	460658	0	9616557	2012	true	true		true

Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)

Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Engage Bond Counsel ContractsEngageBondCounselContracts	Any Research AgreementsAnyResearchAgreements	Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers	Total Private Business UseTotalPrivateBusinessUse	Post Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs	Engage Bond Counsel ResearchEngageBondCounselResearch
false	true	true	true	false	0.00420	0.00420	true
false	false	true	true	true	0.02900	0.02900	true	true
false	false	false		false	0.00000	0.00000	true
false	false	true	true	false	0.00000	0.00000	true

Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)

Form8038 T FiledForm8038TFiled	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Business Name Line1NameOfGICProvider/BusinessNameLine1	Term Of GICTermOfGIC	Regulatory Safe Harbor SatisfiedRegulatorySafeHarborSatisfied	Gross Proceeds InvestedGrossProceedsInvested	Exception To RebateExceptionToRebate
0
true	false	false	true	HYPO PUBLIC FINANCE	2.2	true	false	true
0
true	true	false	false	0			false	true
0
false	true	false	false	0			false	true
0
false	false	false		0			false

Form990 Schedule K Part VI Form990ScheduleKPartVI

Field	Value	IRS element (for citing)
Identifier	SEE SCHEDULE O	Identifier
Return Reference	0	ReturnReference

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	PRIVATE COLLEGES & UNIVERSITIES AUTHORITY	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	581407790	IssuerEIN
CUSIP Number	74265LQB7	CUSIPNumber
Date Issued	2003-01-30	DateIssued
Issue Price	30800674	IssuePrice
Description Of Purpose	SEE SCHEDULE O	DescriptionOfPurpose
Defeased	false	Defeased
On Behalf Of Issuer	false	OnBehalfOfIssuer
Pool Financing	false	PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Amount Retired	7220000	AmountRetired
Amount Bond Defeased	17010000	AmountBondDefeased
Total Proceeds	31540044	TotalProceeds
Amount In Reserve Fund	0	AmountInReserveFund
Capitalized Interest	1174857	CapitalizedInterest
Refunding Escrow	0	RefundingEscrow
Issuance Costs From Proceeds	491087	IssuanceCostsFromProceeds
Credit Enhancement	0	CreditEnhancement
Working Capital Expenditures	0	WorkingCapitalExpenditures
Capital Expenditures	23654880	CapitalExpenditures
Other Spent Proceeds	6219220	OtherSpentProceeds
Amount Unspent	0	AmountUnspent
Year Of Subst Completion	2007	YearOfSubstCompletion
Current Refunding	false	CurrentRefunding
Advance Refunding	true	AdvanceRefunding
Final Allocation Made	true	FinalAllocationMade
Adequate Books And Recds Maintaind	true	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Owning Bond Financed Property	false	OwningBondFinancedProperty
Any Lease Arrangements	false	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	true	MngmentCntrctBondFinancdPrprty
Engage Bond Counsel Contracts	true	EngageBondCounselContracts
Any Research Agreements	false	AnyResearchAgreements
Prcntge Prvt Business Use By Others	0.00000	PrcntgePrvtBusinessUseByOthers
Percentage Of Prvt Business Re UBI	0.00000	PercentageOfPrvtBusinessReUBI
Total Private Business Use	0.00000	TotalPrivateBusinessUse
Post Issuance Compliance Procdrs	true	PostIssuanceComplianceProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Form8038 T Filed	true	Form8038TFiled
Variable Rate Issue	false	VariableRateIssue
Hedge Identified In Books And Recds	false	HedgeIdentifiedInBooksAndRecds

Name Of Hedge Provider NameOfHedgeProvider

Field	Value	IRS element (for citing)
Business Name Line1	0	BusinessNameLine1

Field	Value	IRS element (for citing)
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGIC

Name Of GIC Provider NameOfGICProvider

Field	Value	IRS element (for citing)
Business Name Line1	0	BusinessNameLine1

Field	Value	IRS element (for citing)
Gross Proceeds Invested	true	GrossProceedsInvested
Exception To Rebate	false	ExceptionToRebate

Form990 Schedule K Part VI Form990ScheduleKPartVI

Field	Value	IRS element (for citing)
Identifier	SEE SCHEDULE O	Identifier
Return Reference	0	ReturnReference

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Field	Value	IRS element (for citing)
Name Person	CHESAPEAKE ASSET MANAGEMENT	NamePerson

Field	Value	IRS element (for citing)
Relationship	FORMER TRUSTEE IS OWNER	Relationship
Amount Of Transaction	938850	AmountOfTransaction
Description Of Transaction	ENDOWMENT ADVISOR	DescriptionOfTransaction
Sharing Of Revenues	false	SharingOfRevenues

Schedule M IRS990ScheduleM

Works Of Art WorksOfArt

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	70650	NoncashContribsRptdF990
Method Of Determining Revenues	APPRAISAL	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
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	4	NumberOfContributions
Noncash Contribs Rptd F990	147967	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Securities Closely Held Stock		SecuritiesCloselyHeldStock
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	SEE PART II	Description
Number Of Contributions	8	NumberOfContributions
Noncash Contribs Rptd F990	95534	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Number Of8283 Received	1	NumberOf8283Received
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	true	ReviewProcessUnusualNCGifts
Third Parties Used	true	ThirdPartiesUsed

Form990 Schedule M Part II Form990ScheduleMPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
OTHER NON-CASH CONTRIBUTIONS	SCHEDULE M, PART I, QUESTIONS 25-27	DONATIONS OF VARIOUS ITEMS: BEVERAGES, PROMOTIONAL ITEMS, AND MISCELLANEOUS. FAIR MARKET VALUED AT $95,534.
THIRD PARTIES	SCHEDULE M, PART I, QUESTION 32A	SPELMAN COLLEGE USES THIRD PARTY STOCK BROKERS TO PROCESS NON-CASH CONTRIBUTIONS.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (14 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
FORM 990 REVIEW PROCESS	FORM 990, PART VI, SECTION B, QUESTION 11	FORM 990 IS DISTRIBUTED TO THE FINANCE AND BUDGET COMMITTEE PRIOR TO THE COMMITTEE MEETING FOR THEIR REVIEW. INDEPENDENT TAX ACCOUNTANTS WILL REVIEW WITH COMMITTEE. THE CHAIRMAN OF THE COMMITTEE WILL DISCUSS AND REVIEW WITH THE FULL BOARD, WHO WILL RECEIVE A COPY OF THE FINALIZED RETURN PRIOR TO FILING.
CONFLICT OF INTEREST POLICY	FORM 990, PART VI, SECTION B, QUESTON 12C	EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST DISCLOSURE UPON THEIR INITIAL HIRING. THE COLLEGE HAS A WRITTEN CONFLICT OF INTEREST POLICY IN ITS EMPLOYEE HANDBOOK. IF HUMAN RESOURCES BECOMES AWARE OF A CONFLICT, THE EMPLOYEE IS NOTIFIED AND REQUIRED TO SUBMIT A CONFLICT OF INTEREST STATEMENT, WHICH IS FILED IN THE EMPLOYEE'S PERSONNEL FILE. ALL TRUSTEES, BOARD REPRESENTATIVES AND SENIOR TEAM MEMBERS MUST COMPLETE AND SIGN A CONFLICT OF INTEREST FORM ON AN ANNUAL BASIS. COMPLIANCE IS MONITORED AND A SUMMARY IS PROVIDED TO THE SECRETARY OF THE BOARD.
PROCESS FOR DETERMINING COMPENSATION	FORM 990, PART VI, SECTION B, QUESTIONS 15A AND 15B	THE COMPENSATION OF THE COLLEGE'S PRESIDENT IS DETERMINED AS FOLLOWS: COMPARABILITY STUDIES ARE PERFORMED BY AN INDEPENDENT THIRD PARTY COMPENSATION CONSULTANT. IT IS THE COLLEGE'S GOAL THAT THE PRESIDENT'S COMPENSATION BE IN THE 50TH-75TH PERCENTILE OF THE COLLEGES AND UNIVERSITIES USED IN THE COMPARABILITY SURVEY. THE HUMAN RESOURCES COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS THE RECOMMENDATIONS MADE BY THE COMPENSATION CONSULTANT AND MAKES A RECOMMENDATION TO THE FULL BOARD OF TRUSTEES. THE FULL BOARD OF TRUSTEES VOTES ON THE PRESIDENT'S COMPENSATION PACKAGE. WITH RESPECT TO OTHER OFFICERS AND KEY EMPLOYEES, THE COMPENSATION OF THESE INDIVIDUALS IS DETERMINED BY THE PRESIDENT. THE PRESIDENT RECOMMENDS THE COMPENSATION FOR THESE INDIVIDUALS. THE HUMAN RESOURCES COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE COMPENSATION. FOR THESE INDIVIDUALS, COMPENSATION STUDIES ARE PERFORMED BY AN INDEPENDENT THIRD PARTY FIRM OR THE COLLEGE'S HUMAN RESOURCES DEPARTMENT.
MAKING DOCUMENTS AVAILABLE TO THE PUBLIC	FORM 990, PART VI, SECTION C, QUESTION 19	SPELMAN COLLEGE DOES NOT MAKE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. HOWEVER, DOCUMENTS ARE AVAILABLE UPON REQUEST.
OTHER CHANGES IN NET ASSETS	FORM 990, PART XI, LINE 5	UNREALIZED LOSSES (22,853,385) CHANGE IN VALUE OF SPLIT INTEREST TRUSTS (11,861) ------------ TOTAL (22,865,246)
DESCRIPTION OF PURPOSE	SCHEDULE K, PART I, COLUMN F	DEVELOPMENT AUTHORITY OF FULTON COUNTY: A- 1. CONSTRUCTION OF IMPROVEMENTS TO COLLEGE FACILITIES, INCLUDING A NEW DORMITORY AND CAMPUS INFRASTRUCTURE; 2007 PROCEEDS USED: $54,773,104. 2. CURRENT REFUNDING OF A PORTION OF PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY REVENUE BONDS (SPELMAN COLLEGE PROJECT), SERIES 1994, ISSUANCE DATE: JULY 21, 1994; PROCEEDS USED: $5,085,377. 3. CURRENT REFUNDING OF PROMISSORY NOTE, ISSUED NOVEMBER 17, 2004; 2007 PROCEEDS USED: $4,493,194. B- REISSUANCE OF DEVELOPMENT AUTHORITY OF FULTON COUNTY ADJUSTABLE ROLE DEMAND REVENUE BONDS (SPELMAN COLLEGE PROJECT), SERIES 1996 (TREATED AS CURRENT REFUNDING); ISSUE DATE: DECEMBER 1, 1996. C- REISSUANCE OF DEVELOPMENT AUTHORITY OF FULTON COUNTY ADJUSTABLE ROLE DEMAND REVENUE BONDS (SPELMAN COLLEGE PROJECT), SERIES 1999 (TREATED AS CURRENT REFUNDING); ISSUE DATE: NOVEMBER 19, 1999. D- 1. ADVANCE REFUNDING OF A PORTION OF PRIVATE COLLEGES AND UNIVERSITIES REVENUE BONDS (SPELMAN COLLEGE PROJECT) SERIES 2003; ISSUE DATE: JANUARY 30, 2003; PROCEEDS USED: $18,272,757 2. CURRENT REFUNDING OF PROMISSORY NOTE ISSUED OCTOVER 29, 2008; 2012 PROCEEDS USED: $6,440,526 3. CURRENT REFUNDING OF PROMISSORY NOTE; ISSUE DATE: FEBRUARY 28, 2010; 2012 PROCEEDS USED: $3,192,547 PRIVATE COLLEGES & UNIVERSITY AUTHORITY: A- 1. CONSTRUCTION, RENOVATIONS AND EQUIPPING OF COLLEGE FACILITIES; 2003 PROCEEDS USED: $23,660,980. 2. ADVANCE REFUNDING OF A PORTION OF PRIVATE COLLEGE AND UNIVERSITIES REVENUE BONDS (SPELMAN COLLEGE PROJECT), SERIES 1994, ISSUANCE DATE: JULY 21, 1994; 2003 PROCEEDS USED: $6,213,020.
TOTAL PROCEEDS OF ISSUE	SCHEDULE K, PART II, LINE 3	DEVELOPMENT AUTHORITY OF FULTON COUNTY: B - THIS WAS A REISSUANCE OF THE SERIES 1996 BONDS AND NO CASH PROCEEDS WERE GENERATED. THE REISSUANCE WAS TREATED AS A CURRENT REFUNDING. C - THIS WAS A REISSUANCE OF THE SERIES 1999 BONDS AND NO CASH PROCEEDS WERE GENERATED. THE REISSUANCE WAS TREATED AS A CURRENT REFUNDING.
SCHEDULE K, PART II, LINE 9		PRIVATE COLLEGES & UNIVERSITY AUTHORITY: A - TOTAL CAPITAL EXPENDITURES OF $24,835,937 INCLUDES CAPITALIZED INTEREST OF $1,174,957. B - TOTAL CAPITAL EXPENDITURES OF $58,550,843 INCLUDES CAPITALIZED INTEREST OF #3,777,739.
SCHEDULE K, PART III, LINE 3C		DEVELOPMENT AUTHORITY OF FULTON COUNTY: A, B, C AND D: BOND COUNSEL REVIEWS THIRD-PARTY CONTRACTS IN CONNECTION WITH THE ISSUANCE OF THE COLLEGE'S BONDS (WHICH HAVE OCCURRED IN 1988, 1994, 1996, 1999, 2003, 2007). PRIVATE COLLEGES & UNIVERSITIES AUTHORITY: A: BOND COUNSEL REVIEWS THIRD-PARTY CONTRACTS IN CONNECTION WITH THE ISSUANCE OF THE COLLEGE'S BONDS (WHICH HAVE OCCURRED IN 1988, 1994, 1996, 1999, 2003, 2007).
EXPLANATION OF VARIANCE	SCHEDULE K, PART II, LINE 3	The Part I, Column (e) issue price does not agree with the Part II, line 3 Total proceeds of issue for certain bonds due to the inclusion of interest and other investment earnings on the proceeds accounts.
HOURS DEVOTED FOR RELATED ORGANIZATION	FORM 990 PART VII	NAME:VICKI R. PALMER TITLE:SECRETARY HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATION	FORM 990 PART VII	NAME:BEVERLY DANIEL TATUM TITLE:COLLEGE PRESIDENT HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATION	FORM 990 PART VII	NAME:DR. BRADLEY T. SHEARES TITLE:VICE CHAIR HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATION	FORM 990 PART VII	NAME:ROBERT D FLANIGAN JR TITLE:VP BUSINESS &FINANCE/TREASURER HOURS:15

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	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Controlled OrgControlledOrg
COLLEGIATE PROPERTY DEVELOPMENT COMPANY
350 SPELMAN LANE SW	ATLANTA	GA	30314	311636865	ACQUIRE PROP	GA	501(C)(2)	N/A	NA	true
SPELMAN COLLEGE SPECIAL VENTURES FUND
350 SPELMAN LANE SW	ATLANTA	GA	30314	851561434	INVESTMENTS	GA	501(C)(3)	11	NA	true

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	true	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	true	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
SPELMAN COLLEGE SPECIAL VENTURES FUND INC
B	7260000	COST
SPELMAN COLLEGE SPECIAL VENTURES FUND INC
C	9221719	COST