2013-11-14T14:54:01-08:00 2013-06-30 Nicholson & Company PLLC P O Drawer 15099 Hattiesburg MS 394045099 990 2012-07-01 640329300 WILLIAM CAREY UNIVERSITY WILL 6013186193 498 TUSCAN AVE BOX 2 HATTIESBURG MS 39401 GRANT GUTHRIE 2013-11-14 true Susan A Riley CPA P00144776 6012643519 2012 2016-02-24 21:20:13Z DR RAYMOND T KING 498 TUSCAN AVE BOX 2 HATTIESBURG MS 39402 84589201 false false X wmcarey.edu X 1892 MS TO PROVIDE QUALITY EDUCATION PROGRAMS WITHIN A CARING CHRISTIAN ACADEMIC COMMUNITY WHICH CHALLENGE THE INDIVIDUAL STUDENT TO EXCEL IN SCHOLARSHIP, LEADERSHIP, AND SERVICE IN A DIVERSE GLOBAL SOCIETY. 24 24 1091 38726 30031 4359583 4270854 39171773 42957243 -46218 295959 3777562 4050524 47262700 51574580 7494470 8502886 0 21776141 24660586 0 344415 13017729 13872716 42288340 47036188 4974360 4538392 109056071 114158287 39847919 40596743 69208152 73561544 TO PROVIDE QUALITY EDUCATION PROGRAMS WITHIN A CARING CHRISTIAN ACADEMIC COMMUNITY WHICH CHALLENGE THE INDIVIDUAL STUDENT TO EXCEL IN SCHOLARSHIP, LEADERSHIP, AND SERVICE IN A DIVERSE GLOBAL SOCIETY. false false 33285152 42957243 ACADEMIC PROGRAMSTHE UNIVERISTY MAINTAINS AN UNDERGRADUATE PROGRAM AND A GRADUATE PROGRAM AT THREE CAMPUSES. ENROLLMENT HAS GROWN TO OVER 4,000 STUDENTS. THE UNIVERSITY HAS A COMPREHENSIVE EDUCATION PROGRAM WHICH ENCOURAGES EACH STUDENT TO DEVELOP THE HIGHEST POTENTIAL POSSIBLE IN LIBERAL ARTS AND/OR PROFESSIONAL EDUCATION.INCLUDED IN THIS PROGRAM ARE INSTRUCTIONAL AND RESEARCH, COLLEGE OF OSTEOPATHIC MEDICINE, ACADEMIC SUPPORT, AND INSTITUTIONAL SUPPORT. 3028722 2938854 AUXILIARY ENTERPRISES INCLUDE DINING, HOUSING, AND ATHLETICS.AUXILIARY PROGRAMS PROVIDE HOUSING AND DINING SERVICES FOR THE STUDENTS WHO NEED OR WANT TO LIVE ON CAMPUS. THE ATHLETIC PROGRAMS ENCOURAGE LOYALTY TO THE UNIVERSITY AND A SENSE OF COMRADERY AMONG STUDENTS AND FACULTY. IN PROVIDING THESE PROGRAMS, THE UNIVERSITY USES STUDENT TALENT, WHICH ENHANCES THE LEARNING EXPERIENCES OF THE STUDENTS INVOLVED. 2368074 231730 231286 STUDENT SERVICESSTUDENT SERVICES SUPPORT STUDENT LEARNING, CAREER SERVICES, DISABILITY SERVICES, RESIDENCE LIFE, STUDENT ACTIVITIES, STUDENT GOVERNMENT ASSOCIATION, SECURITY, TESTING, VOLUNTEER SERVICES, AND OTHER ASPECTS OF STUDENT LIFE. 38681948 true true false false false false false true false true true false false false true true false true true false false false false false true false false false true true false false false false false false false false true true false true false false false false true false false false false true 150 0 true 1091 true true false false false true true true true false 0 false false false false false false false false false false X 24 24 false false false false false false false true true false false true true true true true true true false false X X GRANT GUTHRIE VP BUS AFF CFO 6013186193 498 TUSCAN AVEBOX 2 HATTIESBURG MS 39401 MR LEWIS MYRICK SR 1.00 0.00 X 0 0 0 DR JERRY RANKIN 1.00 0.00 X 0 0 0 MS DORIS TULLOS 1.00 0.00 X 0 0 0 HON CHARLES PICKERING SR 1.00 0.00 X 0 0 0 DR JULES EUSTICE 1.00 0.00 X 0 0 0 DR DAVID MILLICAN 1.00 0.00 X 0 0 0 MR BILL RAY 1.00 0.00 X 0 0 0 MR KERMIT MCGREGOR 1.00 0.00 X 0 0 0 MR GARY GORDAN 1.00 0.00 X 0 0 0 MRS JOAN WARREN 1.00 0.00 X 0 0 0 MRS MONA STEWART 1.00 0.00 X 0 0 0 MR STAN BURTON 1.00 0.00 X 0 0 0 DR ERIC LINDSTROM 1.00 0.00 X 0 0 0 MR STEVE GREENHAW 1.00 0.00 X 0 0 0 MR GLEN GALEY 1.00 0.00 X 0 0 0 MR TED CANNON 1.00 0.00 X 0 0 0 MR JIM BRASWELL 1.00 0.00 X 0 0 0 DR LARUE STEPHENS 1.00 0.00 X 0 0 0 REV BEN CARLISLE 1.00 0.00 X 0 0 0 MR ROBERT ADDISON 1.00 0.00 X 0 0 0 DR JULIE PALMER 1.00 0.00 X 0 0 0 EMILY MOONEY 1.00 0.00 X 0 0 0 DR GARRY BRELAND 40.00 0.00 X 56044 0 14168 DR SCOTT HUMMELL 40.00 0.00 X 92604 0 10059 DR RAYMOND T KING 40.00 0.00 X 179766 0 21132 REV ROSSIE FRANCIS 1.00 0.00 X 0 0 0 MR ODEAN BUSBY 1.00 0.00 X 0 0 0 GRANT GUTHRIE 40.00 0.00 X 87516 0 11208 JAMES M TURNER 40.00 0.00 X 199262 0 11208 JOHN M JONES 40.00 0.00 X 234459 0 11208 DARRELL E LOVINS 40.00 0.00 X 212920 0 17195 JUDY L TURNER 40.00 0.00 X 189589 0 10809 JULIUS K SPEED 40.00 0.00 X 178605 0 10112 RICHARD J MARGAITIS 40.00 0.00 X 169841 0 10424 BRENDA WALDRIP 40.00 0.00 X 89492 0 17728 1690098 145251 16 true true false MMI DINING SYSTEMS LLC 1000 RED FERN PLACE FLOWOOD MS 39232 FOOD SERVICE 1189988 MACS CONSTRUCTION COMPANY INC PO BOX 17017 HATTIESBURG MS 39404 CONSTRUCTION 706749 LARRY J SUMRALL CONTRACTORS INC PO BOX 4190 LAUREL MS 39440 CONSTRUCTION 3072687 BARNES & NOBLE 120 MOUNTAIN VIEW BLVD BASKING RIDGE NJ 07920 BOOKSTORE 1211223 BW SULLIVAN BUILDING CONTRACTING INC 4451 US HWY 49 HATTIESBURG MS 39401 CONSTRUCTION 621324 26 71240 835396 3364218 74353 4270854 EDUCATION & GENERAL REVEN 611600 42933498 42933498 ADVERTISING 541800 23745 23745 42957243 0 0 0 0 33265910 5618 32975569 290341 5618 295959 295959 22740 71240 39052 -16312 0 0 OTHER REVENUES 328959 314278 14681 INTEREST INCOME 526446 526446 AUXILIARY INCOME 2938854 2938854 272577 272277 300 4066836 51574580 47281312 38726 0 8502886 8502886 0 0 2705058 2213378 395325 96355 0 17854242 15260350 2474485 119407 1032928 818254 205695 8979 1705567 1225759 460801 19007 1362791 1162739 183594 16458 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 861924 646443 215481 0 3046125 2284594 761531 0 MAINTENANCE 1926865 970167 956698 AUXILIARIES 2088105 2088105 INSTRUCTIONAL 2140478 2140478 INSTITUTIONAL SUPPORT 2255109 2170900 84209 1554110 1368795 185315 47036188 38681948 8009825 344415 13416531 13010947 0 0 1644980 3312406 0 0 612047 454230 0 118441 127263 99200331 30760647 62641617 68439684 29655452 27687359 0 0 0 967003 1126398 109056071 114158287 1950253 3356527 37146048 36448719 751618 791497 39847919 40596743 X 56569636 60124031 2256676 2611539 10381840 10825974 69208152 73561544 109056071 114158287 4538392 -185000 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 354521 X X X false 10381841 148746 645316 349929 10825974 9644098 466735 676436 405429 10381840 8843071 175259 1024932 399164 9644098 8020637 190969 1041524 410059 8843071 9005140 94872 -652606 426769 8020637 1.00000 false true true 64500 7614971 7679471 63724800 15492526 48232274 2367387 934127 1433260 15306880 11635737 3671143 10121793 2698257 7423536 68439684 STUDENT DEPOSITS AND REFUNDS 791497 791497 X 51414411 -188490 28321 -160169 51574580 51574580 47051339 15151 15151 47036188 47036188 Part XII, Line 2d Part XII, Line 2d: Other expenses and losses per audited F/S WCU Development Foundation Expenses $15151 Part XI, Line 2d Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 WCU Development FDN. Interest Income $11716 WCU Development FDN. Realized Gain $16345 WCU Development FDN Additions $260 Part X Part X : FIN48 Footnote FASB ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAX POSITIONS AND RECOGNITION OF SUCH INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE UNIVERSITY'S INCOME TAX RETURNS. THE UNVIVERSITY'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE UNIVERSITY'S OPEN TAX PERIODS ARE 2011-2013. THE UNIVERSITY BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES AND THAT NO UNCERTAIN TAX POSITIONS WERE TAKEN. Part III, Line 4 Part III, Line 4: Description of organization's collections and how it furthers its purpose. The collection consists of art from the Lucille Parker Collection and the Sarah Gillespie Collection; rare books, artifacts, art, manuscripts in the Center for the Study of the Life and Work of William Carey; and rare books, artifacts, furniture, art, and manuscripts from the Dickinson Collection. The above collections further William Carey University's mission as an exempt organization by providing resources for scholarly research, preserving art for appreciation and study in an educational context, and gathering materials togther in order to make them available to a broader community. true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized The University publicizes its nondiscriminatory policy toward students at the beginning of each school year. This advertisement is published in the largest newspapers at all three campus locations. The policy is also prominently displayed on the website. Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency SCHEDULE E, PAGE 1, #6A NATIONAL DIRECT STUDENT LOAN PELL GRANTS SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT COLLEGE WORK STUDY SPECIAL SERVICES GRANT X X X X X X X false PHIL BRYANT SS DINNER 61635 50335 11300 27777 GOLF TOURNAMENTS 31657 20555 11102 10746 93292 70890 22402 27777 10746 38523 -16121 true 0 0 Scholarships for Students @WCU 5240 7594216 Grantmaker's Description of How Grants are Used All scholarships and grants are administered within the guidelines of the Department of Education. William Carey University's financial aid and business departments monitor the programs to assure that they follow federal guidelines. The independent auditors perform an audit on all federal programs annually. X X true true X X X X X false false false false false false false false false false RICHARD J MARGAITIS 169841 5456 4968 180265 90000 JULIUS K SPEED 178605 5550 4562 188717 25375 JUDY L TURNER 189589 5813 4996 200398 173593 JOHN M JONES 234459 6188 5020 245667 188110 JAMES M TURNER 199262 6188 5020 210470 104841 DR RAYMOND T KING 179766 16175 4957 200898 178393 DARRELL E LOVINS 212920 12178 5017 230115 477943 BRENDA WALDRIP 89492 12984 4744 107220 87540 Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. Employees who are ordained ministers qualify for housing allowances. The amount of the housing allowance is included in Part VII, Section A, Column F. The housing allowance is also reported on the W-2, Box 14. The following ordained ministers received housing allowance:Dr. Raymond T. King, Dr. Bennie Crockett, Dr. Gary Breland, Dr. Daniel Caldwell, Dr. Tim Glaze, Dr. Donald Odom, Gary Blackwell, Brett Golson, Shane Thrash, and Wesley Dykes. TEC TRUSTEE 89679 TELEPHONE CO false QUALITY COATINGS OFF. RELATED 23911 PAINTER false ECONOMY SUPPLY BOARD MEMBER 7909 BUILDING MATERIALS false W A WARREN CONSTRUCTION CO TRUSTEE 100459 PARKING LOT PAVED false X 3 17347 FMV X 1 27500 MARKET VALUE USE OF VEHICLE 1 4200 FMV FLOORING 1 1906 COST X ADVERTISING 1 23400 FMV false true false Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The financial statements and tax returns are available by requesting a copy from the Business Office through the CFO or on the Guidestar website.Conflict of interest policy and other governing documents are available to all employees on our internal website. These are available to the general public upon request. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees THE FINANCE COMMITTEE SERVES AS THE COMPENSATION COMMITTEE AND MEETS ANNUALLY REGARDING EXECUTIVE COMPENSATION. THIS COMMITTEE DETERMINES THE COMPENSATION OF THE PRESIDENT BASED ON COMPARABILITY DATA FROM OTHER UNIVERSITIES OF SIMILAR SIZE AND DELIBERATION AMONG THE MEMBERS. AFTER THE COMMITTEE REACHES A CONCLUSION, THEY MAKE A RECOMMENDATION TO THE TRUSTEES. THE TRUSTEES THEN DISCUSS AND VOTE ON THE RECOMMENDATION OF THE COMPENSATION COMMITTEE. ALL DISCUSSIONS CONCERNING EXECUTIVE COMPENSATION ARE RECORDED IN THE MINUTES OF THE MEETINGS FOR SUBSTANTIATION PURPOSES. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts EACH BOARD MEMBER MUST SIGN AN EXTENSIVE CONFLICT OF INTEREST POLICY AT THE BEGINNING OF EACH SCHOOL YEAR. SHOULD THE EXECUTIVE COMMITTEE HAVE CONCERNS ABOUT A CONFLICT OF INTEREST, THEY MEET WITH THE MEMBER AND MAKE A DECISION CONCERNING THIS. THE MATTER IS THEN BROUGHT TO THE ATTENTION OF THE ENTIRE BOARD TO BE RESOLVED. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process A COPY OF THE FORM 990 IS MAILED OR EMAILED TO EACH BOARD MEMBER FOR REVIEW PRIOR TO FILING. THE RETURN MUST BE REVIEWED AND APPROVED BY THE BOARD BEFORE IT IS FILED WITH THE IRS. Client Note 1 - William Carey CollegeForm 990, Schedule APart III#3aScholarships, grants, work study, and loan funds at William Carey University are administered in conjunction with a nationally established philosophy of distributing financial aid. The basis of this philosophy is the belief that the student and parents have the primary responsibility for paying the cost of education and that financial aid from the University is available only for meeting the difference between the cost of education and the amount the students and parents can reasonably be expected to contribute. A student's expected family contribution is determined by the Department of Education once a student has completed the Free Application for Federal Student Aid (FAFSA). William Carey Univ Development Fdn 498 Tuscan Avenue Campus Box 2 Hattiesburg MS 39401 640656856 Investment of Donor Funds for income for scholarships-WCU MS 501(c)(3) 11, Type 2 N/A false true false true false false true false false false false false false false true true false false false true William Carey Univ Development Fdn a 11716