THE CORPORATION OF MERCER UNIVERSITY: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: THE CORPORATION OF MERCER UNIVERSITY (EIN 58-0566167)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2013-05-15
IRS object ID: 201331359349300848
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	2013-05-15T08:37:38-05:00	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	580566167	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	THE CORPORATION OF MERCER UNIVERSITY	BusinessNameLine1

Field	Value	IRS element (for citing)
In Care Of Name	% WILLIAM G SOLOMON	InCareOfName
Name Control	CORP	NameControl
Phone	4573012710	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1400 COLEMAN AVENUE	AddressLine1
City	MACON	City
State	GA	State
ZIP Code	31207	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DR JAMES S NETHERTON	Name
Title	SR VP ADMINISTRATION	Title
Date Signed	2013-05-08	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	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	William D Underwood	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1400 COLEMAN AVENUE	AddressLine1
City	MACON	City
State	GA	State
ZIP Code	31207	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	296023311	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.mercer.edu	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1833	YearFormation
State Legal Domicile	GA	StateLegalDomicile
Activity Or Mission Description	Mercer University's mission is to teach, to learn, to create, to discover, to inspire, to empower, and to serve.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	50	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	48	NbrIndependentVotingMembers
Total Nbr Employees	3812	TotalNbrEmployees
Total Nbr Volunteers	482	TotalNbrVolunteers
Total Gross UBI	-25942	TotalGrossUBI
Net Unrelated Business Txbl Income	-30142	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	67360685	ContributionsGrantsPriorYear
Contributions Grants Current Year	65739531	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	196567618	ProgramServiceRevenuePriorYear
Program Service Revenue CY	203992496	ProgramServiceRevenueCY
Investment Income Prior Year	1259709	InvestmentIncomePriorYear
Investment Income Current Year	5222448	InvestmentIncomeCurrentYear
Other Revenue Prior Year	5151463	OtherRevenuePriorYear
Other Revenue Current Year	6493505	OtherRevenueCurrentYear
Total Revenue Prior Year	270339475	TotalRevenuePriorYear
Total Revenue Current Year	281447980	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	53506630	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	54417926	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	134317371	SalariesEtcPriorYear
Salaries Etc Current Year	141180007	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	2450134	TotalFundrsngExpCurrentYear
Other Expense Prior Year	74493004	OtherExpensePriorYear
Other Expenses Current Year	79079698	OtherExpensesCurrentYear
Total Expenses Prior Year	262317005	TotalExpensesPriorYear
Total Expenses Current Year	274677631	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	8022470	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	6770349	RevenuesLessExpensesCY
Total Assets BOY	467126295	TotalAssetsBOY
Total Assets EOY	514650059	TotalAssetsEOY
Total Liabilities BOY	196480008	TotalLiabilitiesBOY
Total Liabilities EOY	243807999	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	270646287	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	270842060	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	In fulfilling this mission, the University supports undergraduate, graduate, and professional learning as well as basic research and its application in service to others. As a university committed to excellence and innovation, Mercer challenges members of its community to meet and exceed high standards in their teaching, learning, research, scholarship and service. Founded by Baptists in 1833, Mercer is an independent university that remains grounded in a tradition that embraces freedom of the mind and spirit, cherishes the equal worth of every individual, and commits to serving the needs of humankind. As a reflection of this heritage: o We encourage our students to discover and develop fully their unique combination of gifts and talents to become leaders who make a positive difference in the world. o We seek to inspire members of our community to live virtuous and meaningful lives by using their gifts and talents to serve the needs of humankind as an expression of their love for God a	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	86843364	Expense
Description	INSTRUCTION THE UNIVERSITY HAS 11 COLLEGES AND SCHOOLS. THESE EXPENSES ARE RELATED TO THE DIRECT INSTRUCTION OR TEACHING OF HIGHER EDUCATION.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	52412808	Expense
Grants	52412808	Grants
Description	Scholarship The University has 11 colleges and schools. These expenses are related to the support provided to the students based on donor stipulation, need, and merit.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	23704627	Expense
Description	Academic Support These expenses include providing library services and academic program development to the Provost and Deans of each college.	Description

Activity Other ActivityOther (5 entries)

ExpenseExpense	GrantsGrants	DescriptionDescription
28865681	2005118	Research
26098990		Auxillary Services
24119024		Student Services
5298286		Public Services
1632657		Other

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	86014638	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	2005118	TotalOfOtherProgramServiceGrnt
Total Program Service Expense	248975437	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	true	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	true	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	true	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	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	true	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	530	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	3812	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
Excess Business Holdings	false	ExcessBusinessHoldings
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	50	NbrVotingGoverningBodyMembers
Number Independent Voting Members	48	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
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	WILLIAM G SOLOMON	NamePerson
Telephone Number	4783012771	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1400 COLEMAN AVENUE	AddressLine1
City	MACON	City
State	GA	State
ZIP Code	31207	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (67 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
WILLIAM DAVID UNDERWOOD
PRESIDENT	55.0	X	X	327186	0	81122
WILLIAM H ANDERSON II
DIRECTOR	1.0	X		0	0	0
KELLIE R APPEL
DIRECTOR	1.0	X		0	0	0
BARBARA BAUGH
DIRECTOR	1.0	X		0	0	0
GUS H BELL III
DIRECTOR	1.0	X		0	0	0
JAMES A BISHOP
DIRECTOR	1.0	X		0	0	0
THOMAS P BISHOP
DIRECTOR	1.0	X		0	0	0
THOMAS B BLACK
LIFE TRUSTEE	1.0	X		0	0	0
DONALD E BAXTER
DIRECTOR	1.0	X		0	0	0
RODDY JH CLARK
DIRECTOR	1.0	X		0	0	0
JAMES H COWART
LIFE TRUSTEE	1.0	X		0	0	0
DWIGHT J DAVIS
DIRECTOR	1.0	X		0	0	0
C GREG DELOACH III
DIRECTOR	1.0	X		0	0	0
W HOMER DRAKE JR
DIRECTOR	1.0	X		0	0	0
JAMES C ELDER JR
DIRECTOR	1.0	X		0	0	0
WILLIAM A FICKLING KR
DIRECTOR	1.0	X		0	0	0
C BRUCE GORDY
DIRECTOR	1.0	X		0	0	0
WM ANDREW HAGGARD
DIRECTOR	1.0	X		0	0	0
ROBERT F HATCHER SR
DIRECTOR	1.0	X		0	0	0
MIRIAM M HOLLAND
DIRECTOR	1.0	X		0	0	0
DAVID E HUDSON
DIRECTOR	1.0	X		0	0	0
W MANSFIELD JENNINGS
DIRECTOR	1.0	X		0	0	0
SPENCER B KING III
DIRECTOR	1.0	X		0	0	0
DAVID E LINCH
DIRECTOR	1.0	X		0	0	0
THOMAS W MALONE
DIRECTOR	1.0	X		0	0	0
JAMES THOMAS MCAFEE III
DIRECTOR	1.0	X		0	0	0
MALCOLM S BURGESS JR
DIRECTOR	1.0	X		0	0	0
SAM MITCHELL
DIRECTOR	1.0	X		0	0	0
G MARSHALL BUTLER
DIRECTOR	1.0	X		0	0	0
JOHN W COLLIER
DIRECTOR	1.0	X		0	0	0
J REG MURPHY
DIRECTOR	1.0	X		0	0	0
M DIANE OWENS
DIRECTOR	1.0	X		0	0	0
JULIE PENNINGTON-RUSSELL
DIRECTOR	1.0	X		0	0	0
MILTON L CRUZ
DIRECTOR	1.0	X		0	0	0
L RICHARD PLUNKETT JR
DIRECTOR	1.0	X		0	0	0
LINDA WILLIS EYDT
DIRECTOR	1.0	X		0	0	0
W LOUIS SANDS
DIRECTOR	1.0	X		0	0	0
NANCY A GRACE
DIRECTOR	1.0	X		0	0	0
DUDLEY HORTON
DIRECTOR	1.0	X		0	0	0
ROBERT L STEED
LIFE TRUSTEE	1.0	X		0	0	0
HUGH P THOMPSON
DIRECTOR	1.0	X		0	0	0
JACKSON P TURNER JR
DIRECTOR	1.0	X		0	0	0
JAMES T TURNER JR
DIRECTOR	1.0	X		0	0	0
CAROLYN TOWNSEND MCAFEE
DIRECTOR	1.0	X		0	0	0
HOWELL L WATKINS II
DIRECTOR	1.0	X		0	0	0
WILLIAM L SELF
DIRECTOR	1.0	X		0	0	0
WILLIAM G WILSON
DIRECTOR	1.0	X		0	0	0
CATHY CALLAWAY ADAMS
DIRECTOR	1.0	X		0	0	0
FRANK C JONES
DIRECTOR	1.0	X		0	0	0
RICHARD A SCHNEIDER
DIRECTOR	1.0	X		0	0	0
WILLIAM G SOLOMON IV
SECRETARY/CORPORATION	55.0		X	205218	0	39061
JAMES SIDNEY NETHERTON
SR VP ADMININSTRATION/FINANCE	55.0		X	268828	0	43408
JULIA TRAVIS DAVIS
TREASURER	55.0		X	131000	0	14906
DAVID SCOTT DAVIS
SR. VICE PROVOST FOR RESEARCH	55.0		X	207844	0	48369
PENNY LORAINE ELKINS
SR VP FOR ENROLLMENT MGT	55.0		X	202263	0	36792
DAVID TAYLOR BARWICK
EXECUTIVE DIRECTOR MERC	55.0			233477	0	63022	X
WILLIAM F BINA
DEAN	55.0			320737	0	42914	X
LARRY D BRUMLEY
SENIOR VP MARKETING & COMM	55.0			198249	0	38411	X
CARL R MARTRAY
DEAN	55.0			170230	0	34004	X
HEWITT MATTHEWS
DEAN/VP OF HEALTH SCIENCES	55.0			234917	0	45715	X
RICHARD V SWINDLE
SENIOR VP FOR ATLANTA	55.0			236587	0	45206	X
JOHN A PATTERSON
SR VP UNIVERSITY ADVANCEMENT	55.0			186544	0	40718	X
JOHN A HUDSON
PROFESSOR	55.0			512731	0	48082		X
JOHN CHARLES HAWKINS
ASSOCIATE PROFESSOR	55.0			507210	0	18585		X
AHMED I SHAH
ASSISTANT PROFESSOR	55.0			357315	0	18580		X
DOUGLAS PAUL FARMAN
ASSOCIATE PROFESSOR	55.0			503770	0	34390		X
HAROLD P KATNER
PROFESSOR	55.0			296469	0	42910		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	5100575	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	736195	TotalOtherCompensation
Number Individuals GT100 K	206	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
ARAMARK SERVICES
1400 Coleman Avenue	MACON	GA	31207	FOOD SERVICES	4272871
NATIONAL MANAGEMENT SERVICES
PO Box 1224	LAGRANGE	GA	30241	custodial services	2788879
GEORGIA POWER
96 ANNEX	ATLANTA	GA	30396	UTILITIES	3347972
PEARCE ADMINISTRATION
PO BOX 71326	PHILADELPHIA	PA	191761326	INSURANCE CARRIER	2516294
SHERIDAN CO
PO BOX 4441	MACON	GA	31208	CONTRACTOR	7436942

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	103	NumberOfContractorsGT100K
Fundraising Events	48544	FundraisingEvents
Government Grants	49419834	GovernmentGrants
All Other Contributions	16271153	AllOtherContributions
Noncash Contributions	1847563	NoncashContributions
Total Contributions	65739531	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Unrelated Business RevenueUnrelatedBusinessRevenue	ExclusionExclusionAmount
TUITION AND FEES	900099	183589637	183589637	0	$0
AUXILIARY SERVICES	900099	20402859	20402859	0	$0

Field	Value	IRS element (for citing)
Total Program Service Revenue	203992496	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	4804467	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	-34714	UnrelatedBusinessRevenue
Exclusion	$4,839,181	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

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

Royalties Revenue RoyaltiesRevenue

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

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	193096	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	184324	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	8772	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	8772	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	8772	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	13564074	Securities
Other	153861	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	13127502	Securities
Other	172452	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	436572	Securities
Other	-18591	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	417981	TotalRevenueColumn
Exclusion	$417,981	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	100269	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	48544	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	131615	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	-31346	TotalRevenueColumn
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	-$31,346	ExclusionAmount

Net Income From Gaming NetIncomeFromGaming

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

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	928407	GrossSalesOfInventory
Cost Of Goods Sold	959438	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	-31031	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	-$31,031	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS	Description
Business Code	900099	BusinessCode
Total Revenue Column	6547110	TotalRevenueColumn
Related Or Exempt Function Income	6547110	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	6547110	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	281447980	TotalRevenueColumn
Related Or Exempt Function Income	210539606	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	-25942	UnrelatedBusinessRevenue
Exclusion	$5,194,785	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	2005118	Total
Program Services	2005118	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	52412808	Total
Program Services	52412808	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	1498100	Total
Program Services	1498100	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	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	110087009	Total
Program Services	99554125	ProgramServices
Management And General	9238788	ManagementAndGeneral
Fundraising	1294096	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	7477673	Total
Program Services	6743641	ProgramServices
Management And General	637672	ManagementAndGeneral
Fundraising	96360	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	14928552	Total
Program Services	13625191	ProgramServices
Management And General	1036432	ManagementAndGeneral
Fundraising	266929	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	7188673	Total
Program Services	6482153	ProgramServices
Management And General	613771	ManagementAndGeneral
Fundraising	92749	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	287468	Total
Program Services	18702	ProgramServices
Management And General	268766	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	603459	Total
Program Services	0	ProgramServices
Management And General	603459	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	246119	Total
Program Services	246119	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	9645328	Total
Program Services	8139561	ProgramServices
Management And General	1291047	ManagementAndGeneral
Fundraising	214720	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	1247961	Total
Program Services	1088592	ProgramServices
Management And General	129041	ManagementAndGeneral
Fundraising	30328	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	3867679	Total
Program Services	2468715	ProgramServices
Management And General	1387237	ManagementAndGeneral
Fundraising	11727	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	757569	Total
Program Services	757569	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	5102327	Total
Program Services	4723185	ProgramServices
Management And General	301021	ManagementAndGeneral
Fundraising	78121	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	5445944	Total
Program Services	3901837	ProgramServices
Management And General	1544107	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	13698621	Total
Program Services	11049308	ProgramServices
Management And General	2649313	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	3619398	Total
Program Services	3195757	ProgramServices
Management And General	423641	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
OPERATIONS & MAINTENANCE	14321891	14076031	244301	1559
PROGRAMS & EVENTS	2842537	1898756	807953	135828
TELEPHONE	2267213	1905785	297465	63963
LAB SUPPLIES/EQUIPMENT	2118792	2116562	2230	0

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	13007392	Total
Program Services	11067822	ProgramServices
Management And General	1775816	ManagementAndGeneral
Fundraising	163754	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	274677631	Total
Program Services	248975437	ProgramServices
Management And General	23252060	ManagementAndGeneral
Fundraising	2450134	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	28364856	BOY
EOY	38196623	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	5741221	BOY
EOY	6726317	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	11183179	BOY
EOY	11395685	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	659999	BOY
EOY	705087	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	434683815	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	200437577	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	205658112	BOY
EOY	234246238	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	81012640	BOY
EOY	78955169	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	117837565	BOY
EOY	124864747	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	13684323	BOY
EOY	14846328	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	2984400	BOY
EOY	4713865	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	467126295	BOY
EOY	514650059	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	10173118	BOY
EOY	11874875	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	3436331	BOY
EOY	5763249	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	148319964	BOY
EOY	191196312	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	4809903	BOY
EOY	3833222	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

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

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	29740692	BOY
EOY	31140341	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	196480008	BOY
EOY	243807999	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	74944221	BOY
EOY	73793332	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	10641149	BOY
EOY	12380455	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	185060917	BOY
EOY	184668273	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	270646287	BOY
EOY	270842060	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	467126295	BOY
EOY	514650059	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	6770349	ReconcilationRevenueExpenses
Reconcilation Other Changes	-6574576	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	true	PaidStaffOrManagement
Media Advertisements	false	MediaAdvertisements
Mailings Members	true	MailingsMembers
Mailings Members	$78,150	MailingsMembersAmount
Publications Or Broadcast	false	PublicationsOrBroadcast
Grants Other Organizations	false	GrantsOtherOrganizations
Direct Contact Legislators	true	DirectContactLegislators
Direct Contact Legislators	$167,969	DirectContactLegislatorsAmount
Rallies Demonstrations	false	RalliesDemonstrations
Other Activities	false	OtherActivities
Total Lobbying Expenditures IIB	246119	TotalLobbyingExpendituresIIB
Not Described In501c3	false	NotDescribedIn501c3
Form4720 Filed4912 Tax	false	Form4720Filed4912Tax

Form990 Schedule C Part IV Form990ScheduleCPartIV

Field	Value	IRS element (for citing)
Identifier	Lobbying Expenses	Identifier
Return Reference	Schedule C, Part II-B, Line 1	ReturnReference
Explanation	Mercer University retains a consultant, Hurt, Norton, and ASSOCIATES, TO PROMOTE LEGISLATION WHICH WOULD PROVIDE MERCER UNIVERSITY WITH FEDERAL FUNDS FOR USE OF VARIOUS UNIVERSITY PROJECTS AND PROGRAMS. ADDITIONALLY, A UNIVERSITY STAFFPERSON WORKED TO SECURE STATE APPROPRIATIONS.	Explanation

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Historic Structure	X	HistoricStructure
Total Number Of Easements	2	TotalNumberOfEasements
Nmbr Hist Struct Easements	1	NmbrHistStructEasements
Nmbr Hist Struct Easements After	1	NmbrHistStructEasementsAfter
Nmbr Easements Modified	0	NmbrEasementsModified
Nmbr States In Which Easements Held	1	NmbrStatesInWhichEasementsHeld
Written Policy Monitoring	false	WrittenPolicyMonitoring
Staff Hours Spent On Enforcement	24.00	StaffHoursSpentOnEnforcement
Expenses Incurred For Enforcement	480	ExpensesIncurredForEnforcement
Sect170h Requirements Satisfied	true	Sect170hRequirementsSatisfied
Art Public Exhibition Amts		ArtPublicExhibitionAmts
Held Works Of Art Amts		HeldWorksOfArtAmts

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	196964111	BeginningOfYearBalance
Contributions	2766514	Contributions
Investment Earnings Or Losses	-6964252	InvestmentEarningsOrLosses
Other Expenditures	1101228	OtherExpenditures
End Of Year Balance	191665145	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	160222432	BeginningOfYearBalance
Contributions	6838374	Contributions
Investment Earnings Or Losses	34868885	InvestmentEarningsOrLosses
Other Expenditures	4965580	OtherExpenditures
End Of Year Balance	196964111	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	147597621	BeginningOfYearBalance
Contributions	4872271	Contributions
Investment Earnings Or Losses	12388627	InvestmentEarningsOrLosses
Other Expenditures	4636087	OtherExpenditures
End Of Year Balance	160222432	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	191395824	BeginningOfYearBalance
Contributions	8282060	Contributions
Investment Earnings Or Losses	-46204929	InvestmentEarningsOrLosses
Other Expenditures	5875334	OtherExpenditures
End Of Year Balance	147597621	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.07494	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.92506	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.00000	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	15661481	OtherCostOrOtherBasis
Book Value	15661481	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	300883924	OtherCostOrOtherBasis
Depreciation	128785679	Depreciation
Book Value	172098245	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	18849749	OtherCostOrOtherBasis
Depreciation	10767763	Depreciation
Book Value	8081986	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	89136540	OtherCostOrOtherBasis
Depreciation	60884229	Depreciation
Book Value	28252311	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	10152121	OtherCostOrOtherBasis
Book Value	10152121	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	234246144	TotalOfBookValueLandBuildings
Financial Derivatives		FinancialDerivatives
Closely Held Equity Interests		CloselyHeldEquityInterests

Other Securities OtherSecurities (7 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
PERPETUAL TRUSTS	55891471	F
HEDGED EQUITY FUNDS	27974590	F
REAL ASSET FUNDS	10477637	F
PRIVATE EQUITY FUNDS	10454299	F
REMAINDER INTEREST TRUST	6782285	F
MISCELLANEOUS INVESTMENTS	12326425	F
CASH AND CASH EQUIVALENTS	958040	F

Field	Value	IRS element (for citing)
Total Of Book Value Securities	124864747	TotalOfBookValueSecurities
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (6 entries)

DescriptionDescription	AmountAmount
ADVANCES FROM FEDERAL GOVERNMENT	$15,109,589
ASSET RETIREMENT OBLIGATION	$5,470,720
INTEREST RATE SWAP	$5,811,505
ANNUITY OBLIGATIONS	$3,054,892
POST RETIREMENT BENEFITS	$1,366,134
CAPITAL LEASES OBLIGATIONS	$327,501

Field	Value	IRS element (for citing)
Total Of Amounts	31140341	TotalOfAmounts
Total Revenue	281447980	TotalRevenue
Total Expenses	274677631	TotalExpenses
Excess Or Deficit For Year	6770349	ExcessOrDeficitForYear
Net Unrealized GL On Investments	-4954595	NetUnrealizedGLOnInvestments
Other	-$4,492,863	OtherAmount
Total Adjustments	-9447458	TotalAdjustments
Excess Or Deficit Per FS	-2677109	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	225150671	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	-4954595	NetUnrealizedGainsInvestments
Other Revenues	6312806	OtherRevenues
Revenue Not Rptd F990	1358211	RevenueNotRptdF990
Revenue Subtotal	223792460	RevenueSubtotal
Other Revenues Not Included	57655520	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	57655520	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	281447980	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	227827780	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	5562957	OtherExpensesIncluded
Expenses Not Rptd F990	5562957	ExpensesNotRptdF990
Expenses Subtotal	222264823	ExpensesSubtotal
Other Expenses Not Included	52412808	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	52412808	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	274677631	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Conservation Easements	Schedule D, Part II, Line 9	When Mercer University received the funds for the Grand Opera House, they were reported as auxiliary revenue and auxiliary expenses. Funds spent on capital items were reported on the balance sheet as a building renovation. Funds received for the Hardeman building were recorded as private gifts/grants and operations expenses. Funds spent on capital items were reported on the balance sheet as a building renovation. There is no footnote describing Mercer University's accounting for conservation easements in the audited financial statements for the year ended June 30, 2012.
Endowment Funds	Schedule D, Part V, Line 4	The corpus is held in perpetuity. The earnings (unrealized, realized , and earnings) are used to pay investment fees for the individual funds, pay the investment advisor, and fund the annual approved spending allocation. The spending allocation funds the specific expense for which the donor provided the endowment fund.
Schedule D, Part X, Line 2	FIN 48 (ASC 740) Footnote	The University 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)(1) of the Code, is subject to federal income tax. The University's management has reviewed its tax positions and determined that it does not have material unrecognized tax positions that should be reflected in the combined financial statements for 2012.
Schedule D, Part XI, line 8	Other	Net Income from Mercer Housing Corporation 471,865 Change in Value of Split- Interest Agreements 277,984 Change in Fair Value of Interest Rate Swap (1,406,948) Change in Beneficial Interest in Perpetual Trusts (3,835,764) ----------- Total (4,492,863)
Schedule D, Part XII, Line 2d	Amounts included on line 1 but not on form 990, Part VIII, Line 12	Mercer Housing Corporation Revenue 6,034,822 Change in Value of Split- Interest Agreements 277,984 --------- Total 6,312,806
Schedule D, Part XII, Line 4b	Amounts Included on Form 990, Part VIII, Line 12 but not on line 1	Student Assistance Reclass 52,412,808 Change in Fair Value of Interest Rate Swap 1,406,948 Change in Beneficial Interest in Perpetual Trusts 3,835,764 ------------ Total 57,655,520
Schedule D, Part XIII, Line 2d	Amounts Included on Line 1 but not on Form 990, Part IX, Line 25	Mercer Housing Corporation Expenses 5,562,957 ---------- Total 5,562,957
Schedule D, Part XIII, Line 4b	Amounts Included on Form 990, Part VIII, Line 25 but not on line 1	Student Assistance Reclass 52,412,808 ----------- Total 52,412,808

Schedule E IRS990ScheduleE

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

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifier

ExplanationExplanation

SCHEDULE E- EXPLANATION FOR LINE 3

JOB POSTINGS AND OTHER VARIOUS PUBLICATIONS. THE UNIVERSITY CATALOG POSTS THE REQUIREMENTS FOR ADMISSION, NONE OF WHICH ARE RACIALLY DISCRIMINATING.

SCHEDULE E- EXPLANATION FOR LINE 6A

THE UNIVERSITY PARTICIPATES IN THE FOLLOWING PROGRAMS: FEDERAL PELL GRANTS, FEDERAL ACADEMIC COMPETIVENESS GRANTS (ACG), FEDERAL NATIONAL SCIENCE AND MATHEMATICS ACCESS TO RETAIN TALENT GRANTS (NATIONAL SMART GRANT), FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS (FSEOG), FEDERAL SUBSIDIZED STAFFORD LOANS, FEDERAL PERKINS LOANS, FEDERAL PARENT (PLUS) LOANS, AND FEDERAL WORK STUDY PROGRAM. THE UNIVERSITY ALSO RECEIVES VARIOUS FEDERAL GRANT AND CONTRACTS FOR ACADEMIC AND SCIENTIFIC RESEARCH.

Schedule F IRS990ScheduleF

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

Accts Actvs Out US Table AcctsActvsOutUSTable (5 entries)

RegionRegion	Type Of Activities ConductedTypeOfActivitiesConducted	Specific Services ProvidedSpecificServicesProvided
East Asia and the Pacific	Program Services	Study Abroad
South America	Program Services	Study Abroad
Central America and the Caribbean	Program Services	Study Abroad
Sub-Saharan Africa	Program Services	Study Abroad
Middle East and North Africa	Program Services	Study Abroad

Field	Value	IRS element (for citing)
Subtotal Number Of Offices	0	SubtotalNumberOfOffices
Subtotal Number Of Employees	0	SubtotalNumberOfEmployees
Total Number Of Offices	0	TotalNumberOfOffices
Total Number Of Employees	0	TotalNumberOfEmployees
Transfer To Foreign Corp	true	TransferToForeignCorp
Interest In Foreign Trust	false	InterestInForeignTrust
Own Foreign Corp	false	OwnForeignCorp
Passive Foreign Invest Co	false	PassiveForeignInvestCo
Foreign Partnership	false	ForeignPartnership
Boycott Countries	false	BoycottCountries

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	ATHLETIC RAFFLE	NameOfEvent1
Gross Receipts Event1	44100	GrossReceiptsEvent1
Gross Revenue Event1	44100	GrossRevenueEvent1
Cash Prizes Event1	26300	CashPrizesEvent1
Other Direct Expenses Event1	20600	OtherDirectExpensesEvent1
Name Of Event2	AUTHORS LUNCH	NameOfEvent2
Gross Receipts Event2	47964	GrossReceiptsEvent2
Charitable Contributions Event2	39524	CharitableContributionsEvent2
Gross Revenue Event2	8440	GrossRevenueEvent2
Other Direct Expenses Event2	40549	OtherDirectExpensesEvent2
Total Number Of Other Events	3	TotalNumberOfOtherEvents
Gross Receipts Other Events	56749	GrossReceiptsOtherEvents
Charitable Contrib Other Events	9020	CharitableContribOtherEvents
Gross Revenue Other Events	47729	GrossRevenueOtherEvents
Other Direct Expenses Other Events	44166	OtherDirectExpensesOtherEvents
Gross Receipts Total	148813	GrossReceiptsTotal
Charitable Contributions Total	48544	CharitableContributionsTotal
Gross Revenue Total Events	100269	GrossRevenueTotalEvents
Cash Prizes Total Events	26300	CashPrizesTotalEvents
Other Direct Expenses Total Events	105315	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	131615	DirectExpenseSummaryEvents
Net Income Summary	-31346	NetIncomeSummary

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (24 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	Amount Of Cash GrantAmountOfCashGrant	Amount Of Non Cash AssistanceAmountOfNonCashAssistance	Method Of ValuationMethodOfValuation	Description Of Non Cash AssistanceDescriptionOfNonCashAssistance	Purpose Of GrantPurposeOfGrant	IRC SectionIRCSection	Address Line2AddressUS/AddressLine2
ANDROMEDA SYSTEMS INC
2233 PARK AVE	ORANGE PARK	FL	32073	203595072	44685	0	n/a	n/a	ENGINEERING SERVICES
WAYNE STATE UNIVERSITY
PO BOX 02788	DETROIT	MI	48202	383555142	26636	0	n/a	n/a		501(c)(3)
UNIVERSITY OF CONNECTICUT HEALTH CENTER
263 FARMINGTON AVE	FARMINGTON	CT	060305335	521725543	157886	0	n/a	n/a		GOVT
DUBLIN ORTHOPEDICS & REHAB
PO BOX 368	DUBLIN	GA	31040	581707928	36625	0	n/a	n/a	MEDICAL CONSULTING
UNIVERSITY OF TEXAS AT AUSTIN
PO BOX 7159	AUSTIN	TX	78712	746000203	16620	0	n/a	n/a		GOVT
ROSE-HULMAN INSTITUTE OF TECHNOLOGY
5500 WABASH AVE	TERRE HAUTE	IN	47803	350868149	33288	0	n/a	n/a	CONSULTING SERVICES	501(c)(3)
SF INDUSTRIAL
105 HEMBREE PARK DRIVE	ROSWELL	GA	30076	582663634	210042	0	n/a	n/a	FABRICATION SERVICES		SUITE G
MEDICAL COLLEGE OF GEORGIA
PO BOX 945552	ATLANTA	GA	30394	586002053	36245	0	n/a	n/a		GOVT
POLYTRONIX
805 ALPJA DRIVE	RICHARDSON	TX	75081	200440938	69000	0	n/a	n/a	ENGINEERING SERVICES
WAKE FOREST UNIVERSITY
MEDICAL CENTER BLVD	WINSTONSALEM	NC	27157	560532136	17473	0	N/A	N/A		501(C)(3)
PI-TECH INC
PO BOX 6631	MACON	GA	31208	582354718	190492	0	N/A	N/A	ENGINEERING SERVICES
QUALTEST INC
5325 OLD WINTER GARDEN RD	ORLANDO	FL	32811	592690412	38120	0	N/A	N/A	TESTING SERVICES
ANMED HEALTH
800 NORTH FANT STREET	ANDERSON	SC	29621	570359174	24401	0	N/A	N/A		501(c)(3)
MID SOUTH MACHINE & TOOL INC
240 NW INDUSTRIAL BLVD	MACON	GA	31216	582271851	63600	0	N/A	N/A	FABRICATION SERVICES
TECHNICAL DATA ANALYSIS INC
3190 FAIRVIEW DRIVE	FALLS CHURCH	VA	22042	541869259	7069	0	N/A	N/A	ENGINEERING SERVICES		STE 650
PRECISION STANDARD
721 E SARATOGA ST	FERNDALE	MI	48220	382246419	55000	0	N/A	N/A	FABRICATION SERVICES
L & G TECHNOLOGY SERVICES
300 N W INDUSTRIAL BLVD	MACON	GA	31216	043767246	9626	0	N/A	N/A	PAINTING SERVICES
ADVANCED COMPLIANCE SOLUTIONS INC
5015 B U BOWMAN DR	BUFORD	GA	30518	582608642	12000	0	N/A	N/A	TESTING SERVICES
NSWC CRANE
300 HWY 361	CRANE	IN	47522	350995163	54500	0	N/A	N/A	TESTING SERVICES	GOVT
WILLBROOK SOLUTIONS INC
4811 A BRADFORD DRIVE	HUNTSVILLE	AL	35805	205868013	527175	0	N/A	N/A	ENGINEERING SERVICES
QTEC INC
700 BOULEVARD SOUTH	HUNTSVILLE	AL	35802	630972823	318165	0	N/A	N/A	ENGINEERING SERVICES		STE 203
DAYTON T BROWN INC
1175 CHURCH STREET	BOHEMIA	NY	11716	111638929	20266	0	N/A	N/A	TESTING SERVICES
THERMOPRO INC
1600 CROSS POINTE WAY	DULUTH	GA	30097	582003230	9487	0	N/A	N/A	ENGINEERING SERVICES		STE D
AMTECH CORPORATION
500 WYNN DRIVE STE 314	HUNTSVILLE	AL	35816	630971006	6654	0	N/A	N/A	SOFTWARE PROGRAMMING

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	8	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	16	TotalNbrOfOtherOrganizations

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	Student Financial aid assistance	TypeOfGrant
Number Of Recipients	6950	NumberOfRecipients
Amount Of Cash Grant	52412808	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	Monitoring Use of Grants	Identifier
Return Reference	Schedule I, Part I, Line 2	ReturnReference
Explanation	Assistance to Mercer University students in the form of scholarships are awardeY for the purpose of aiding with the cost of attending the university, i.e. for tuition, housing, and meals. Scholarships are based on academic achievement, need, and other donor requirements such as location of residence. Mercer University has criteria for the eligibility requirements needed to award a scholarship. Academic Scholarships are based on SAT scores and Grade Point Averages and are awarded by the Office of Admissions. Need based grants are made by the Office of Financial Planning and are made utilizing the federal need formula (FAFSA application). Students must be enrolled full-time to receive University scholarships/grants. Generally speaking, FAFSA data is verified for students who are selected for verification by the federal student aid program.	Explanation

Schedule J IRS990ScheduleJ

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

Form990 Schedule J Part II Form990ScheduleJPartII (17 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
WILLIAM DAVID UNDERWOOD
327186	0	0	0	0	0	24204	0	56918	0	408308	0	0	0
WILLIAM G SOLOMON IV
205218	0	0	0	0	0	21112	0	17949	0	244279	0	0	0
JAMES SIDNEY NETHERTON
268828	0	0	0	0	0	24500	0	18908	0	312236	0	0	0
DAVID TAYLOR BARWICK
233477	0	0	0	0	0	24500	0	38522	0	296499	0	0	0
WILLIAM F BINA
320737	0	0	0	0	0	24500	0	18414	0	363651	0	0	0
LARRY D BRUMLEY
198249	0	0	0	0	0	20489	0	17922	0	236660	0	0	0
CARL R MARTRAY
170230	0	0	0	0	0	17500	0	16504	0	204234	0	0	0
DAVID SCOTT DAVIS
207844	0	0	0	0	0	22000	0	26369	0	256213	0	0	0
PENNY LORAINE ELKINS
202263	0	0	0	0	0	20486	0	16306	0	239055	0	0	0
HEWITT MATTHEWS
234917	0	0	0	0	0	24121	0	21594	0	280632	0	0	0
RICHARD V SWINDLE
236587	0	0	0	0	0	24500	0	20706	0	281793	0	0	0
JOHN A HUDSON
512731	0	0	0	0	0	21669	0	26413	0	560813	0	0	0
JOHN A PATTERSON
186544	0	0	0	0	0	19900	0	20818	0	227262	0	0	0
JOHN CHARLES HAWKINS
507210	0	0	0	0	0	0	0	18585	0	525795	0	0	0
AHMED I SHAH
357315	0	0	0	0	0	0	0	18580	0	375895	0	0	0
DOUGLAS PAUL FARMAN
503770	0	0	0	0	0	13380	0	21010	0	538160	0	0	0
HAROLD P KATNER
296469	0	0	0	0	0	19898	0	23012	0	339379	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	SCHEDULE J, PART I, LINE 1A	Identifier
Return Reference	HOUSING ALLOWANCE, PERSONAL SERVICES, AND CLUB DUES	ReturnReference
Explanation	WILLIAM UNDERWOOD, MERCER UNIVERSITY PRESIDENT, RECEIVED A PROVISION OF HOUSING, INCLUDING CUSTODIAL SERVICES, FOR BUSINESS USE. NOT TREATED AS TAXABLE COMPENSATION. JAMES NETHERTON, SENIOR VICE PRESIDENT OF ADMINISTRATION AND FINANCE, RECEIVED A CORPORATE MEMBERSHIP TO A SOCIAL CLUB. NOT TREATED AS TAXABLE INCOME.	Explanation

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
PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY
581407780	74265LTG3	2006-05-19	22040000	FINANCE CAPITAL IMRPOVEMENTS	false	false	false
PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY
581407780	74265lyj7	2006-05-19	26150000	REFUNDING SERIES 2001	false	false	false
PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY
581407780	74265LYG7	2011-10-19	20000000	SEE SCHEDULE O	false	false	false
PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY
581407780	74265LYV4	2012-02-16	81211311	REFUNDING SERIES 1999A & 2003	false	false	false

Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)

Amount RetiredAmountRetired	Total ProceedsTotalProceeds	Amount In Reserve FundAmountInReserveFund	Refunding EscrowRefundingEscrow	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Credit EnhancementCreditEnhancement	Capital ExpendituresCapitalExpenditures	Other Spent ProceedsOtherSpentProceeds	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
6705000	22040000	2000000	0	400665	139335	19500000	0	2011	false	false	true	true
855000	26150000	0	25577910	406772	165318	0	0	2016	false	true	true	true
0	20000000	0	0	361480	247550	19390970	0		false	false	false	true
0	81211311	0	0	0	0	0	81211311	2005	true	false	true	true

Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)

Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Engage Bond Counsel ResearchEngageBondCounselResearch	Post Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs	Engage Bond Counsel ContractsEngageBondCounselContracts
false	false	false	false	true	true
false	false	false	false	true	true
false	false	false	false	true	true
false	false	false	true		true	false

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	Term Of HedgeTermOfHedge	Superintegrated HedgeSuperintegratedHedge	Hedge TerminatedHedgeTerminated
0
true	true	false	true	SOCIETE GENERALE	30.3	true	false	true
LEHMAN BROTHERS
false	true	true	false	0			true	false	10.5	false	false
0
false	true	false	false	0			false	true
0
false	false	false	false	0			false	true

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	DEVELOPMENT AUTHORITY OF BIBB COUNTY	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	581445945	IssuerEIN
Date Issued	2009-01-20	DateIssued
Issue Price	4250000	IssuePrice
Description Of Purpose	FINANCE ENTERPRISE RESOURCE PLANNI	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	1700000	AmountRetired
Amount Bond Defeased	0	AmountBondDefeased
Total Proceeds	4250000	TotalProceeds
Amount In Reserve Fund	0	AmountInReserveFund
Capitalized Interest	0	CapitalizedInterest
Refunding Escrow	0	RefundingEscrow
Issuance Costs From Proceeds	45350	IssuanceCostsFromProceeds
Credit Enhancement	0	CreditEnhancement
Working Capital Expenditures	0	WorkingCapitalExpenditures
Capital Expenditures	4204650	CapitalExpenditures
Other Spent Proceeds	0	OtherSpentProceeds
Amount Unspent	0	AmountUnspent
Year Of Subst Completion	2011	YearOfSubstCompletion
Current Refunding	false	CurrentRefunding
Advance Refunding	false	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	false	MngmentCntrctBondFinancdPrprty
Any Research Agreements	false	AnyResearchAgreements
Engage Bond Counsel Research	true	EngageBondCounselResearch
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	false	Form8038TFiled
Variable Rate Issue	true	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	false	GrossProceedsInvested
Exception To Rebate	true	ExceptionToRebate

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Field	Value	IRS element (for citing)
Name Person	KING SPALDING	NamePerson

Field	Value	IRS element (for citing)
Relationship	3 PTRS ON BOARD OF DIR	Relationship
Amount Of Transaction	25381	AmountOfTransaction
Description Of Transaction	LEGAL SERVICES	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	8	NumberOfContributions
Noncash Contribs Rptd F990	6620	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Art Historical Treasures		ArtHistoricalTreasures
Art Fractional Interest		ArtFractionalInterest

Books And Publications BooksAndPublications

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	4251	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Clothing And Household Goods ClothingAndHouseholdGoods

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	31249	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
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	6	NumberOfContributions
Noncash Contribs Rptd F990	411353	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

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	3	NumberOfContributions
Noncash Contribs Rptd F990	1122000	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Collectibles		Collectibles

Food Inventory FoodInventory

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	27	NumberOfContributions
Noncash Contribs Rptd F990	1806	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Drugs And Medical Supplies DrugsAndMedicalSupplies

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	525	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
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	MISCELLANEOUS	Description
Number Of Contributions	60	NumberOfContributions
Noncash Contribs Rptd F990	269759	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Number Of8283 Received	4	NumberOf8283Received
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	true	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Voting Board Members	Form 990, Part VI, Section A, Line 1a	The affairs of the Corporation are managed and controlled by a Board of Trustees, consisting of forty-five (45) regular members who serve for terms of five (5) years each, and no more than ten (10) Life Trustees who serve for life. Currently, there is one (1) Life Trustee serving on the Board of Trustees. The President of the University also serves as an ex officio member of the Board of Trustees. Each of these members of the Board of Trustees has the power to vote. During the intervals between meetings of the Board of Trustees, the Executive Committee possesses and may exercise all the powers of the Board in the management and direction of the business and affairs of the Corporation in all cases in which specific direction has not have been given by the Board. The Bylaws of the Corporation provide that the Executive Committee shall consist of the Chairman of the Board and the President ex officio and not less than seven (7) additional members chosen from the membership of the Board. All of the members of the Executive Committee are voting members of the Board of Trustees.
Independent Board Members	Form 990, Part VI, Section A, Line 1b	The President of the University, who serves as an ex officio voting member of the board of trustees, is compensated as an officer of the corporation. A current partner of the law firm King & Spalding, LLP, which the university had a business tranasction with reported on Schedule L, also serves as a voting member of the board of trustees. These are the only two members of the corporation's governing body who are not considered to be "independent."
Family and Business Relationship	Form 990, Part VI, Section A, Line 2	Members of the Board of Trustees Carolyn T. McAfee and J. Thomas McAfee III have a family relationship (mother and son). Members of the Board of Trustees David E. Linch and Nancy A. Grace have a family relationship (husband and wife). Mercer University owns stock in MidCountry Financial Corp. Mercer University President William D. Underwood serves on MidCountry Financial Corp Board of Directors, and MidCountry Financial Corp President and Chief Executive Officer Robert F. Hatcher serves as a member of the Board of Trustees. Member of the Board of Trustees Richard A. Schneider is a partner in the law firm of King & Spalding, LLP, Members of the Board of Trustees Frank C. Jones and Dwight J. Davis are retired partners in the law firm of King & Spalding, LLP, Life Trustee Robert L. Steed is a retired partner of King & Spalding, LLP. King & Spalding, LLP represents Mercer University in various legal matters from time to time.
review of 990	Form 990, Part VI, Section B, Line 11B	Prior to filing, the Form 990 was reviewed in detail by the Executive Committee of the Board of Trustees, and a copy of the finalized Form 990 was then distributed to all members of the Board of Trustees prior to filing.
monitor and enforce compliance wtih written conflict of interest policy	form 990, part vi, section b, line 12c	At each annual meeting of the Board of Trustees, each Trustee, officer, and key employee of the University is required to (a) to review the institution's Conflict of Interest Policy for Trustees, Officers, and Key Employees; (b) to disclose any possible personal, familial or business relationships that reasonably could give rise to a conflict of interest involving the University; and (c) to acknowledge by his or her signature that he or she is in accordance with the letter and spirit of the Conflict of Interest Policy. All Trustees, officers and key employees are required to list on a Disclosure Form for Trustees, Officers, and Key Employees those substantive relationships that they maintain (or members of their families maintain) with organizations that do business with the University, or that otherwise could be construed to potentially affect their independent, unbiased judgment in light of their decision-making authority or responsibility. In the event a Trustee, officer or key employee is uncertain as to the appropriateness of listing a particular relationship, the Chair of the Board of Trustees and/or the President is consulted. They, in turn, may elect to consult with legal counsel, the Executive Committee, or the Board of Trustees in executive session. These disclosure forms are collected by the Secretary of the Corporation, and copies are provided annually to the University's independent auditors. Trustees, officers, and key employees who have declared or been found to have a conflict of interest are required to refrain from participating in consideration of proposed transactions, unless for special reasons the Board or administration requests information or interpretation. Persons with conflicts are not allowed to vote or be present at the time of the vote on such transactions. Whenever the Board of Trustees holds a meeting at which (a) a Trustee's, officer's, or key employee's financial interest in a matter is disclosed, (b) a determination regarding the existence of a conflict of interest is made, or (c) a transaction or arrangement with respect to which a Trustee, officer, or key employee has a conflict of interest is considered, the Board's consideration of these issues is documented in the minutes of the meeting. In the interim between annual meetings, each Trustee, officer, and key employee has an ongoing obligation to notify the Board of Trustees promptly of any actual, apparent or potential conflict of interest as it arises.
determining compensation	Form 990, Part VI, Section B, Line 15a & 15B	The Executive Committee of the Board of Trustees has established a Compensation Committee, comprised of the Chair of the Board of Trustees, the Chair of the Executive Committee, and the Chair of the Finance, Investment and Property Committee, each of whom is an independent voting member of the University's governing body. On an annual basis, the Compensation Committee establishes the compensation arrangements for the President of the University, and also reviews the compensation arrangements for each University officer and other key employee who is in a position to exercise substantial influence over the affairs of the University to ensure that such compensation arrangements are reasonable. In carrying out this process, the Compensation Committee obtains and relies upon appropriate comparability data and concurrently documents the basis for its deliberations and decisions. No person having a conflict of interest with respect to the compensation arrangement for any University officer or key employee is present during the discussion and approval of such compensation arrangements.
making governing documents, conflict of interest policy, and financial	statements available to the public.	Form 990, Part VI, Section C, Line 19 The University makes its governing documents (i.e., Articles of Incorporation and Bylaws) and its conflict of interest policy available to the general public by posting them on the institution's Web site (http://www.mercer.edu). On an annual basis, the University makes its audited financial statements available to the general public by continuing disclosure through the Electronic Municipal Market Access (EMMA) system of the Municipal Securities Rulemaking Board (MSRB) (http://emma.msrb.org).
OTHER CHANGES IN NET ASSETS	FORM 990, PART XI, LINE 5	TRANSFER FROM MERCER HOUSING CORPORATION 3,344,748 CHANGE IN FV OF SPLIT INTEREST 277,984 UNREALIZED LOSSES (4,954,595) CHANGE IN FV OF INTEREST RATE SWAP (1,406,949) CHANGE IN VALUE OF BENEFICIAL TRUSTS (3,835,764) ------------ TOTAL (6,574,576)
FORM 990, SCHEDULE K, PART I, LINE C	DESCRIPTION OF PURPOSE	PURPOSE OF 2011 BOND ISSUED BY PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY WAS FOR THE FOOTBALL STADIUM, WELCOME CENTER, DOUGLAS COUNTY BUILDING, AND CERTAIN COSTS OF ISSUANCE.

Schedule R IRS990ScheduleR

Form990 Schedule R Part I Form990ScheduleRPartI (6 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Total IncomeTotalIncome	EOY AssetsEOYAssets	Business Name Line1DirectControllingEntityName/BusinessNameLine1
Mercer Medicine LLC
1400 Coleman Avenue	Macon	GA	31207	204846017	Practice Plan	GA	0	0	na
Abram properties LLC
1400 Coleman Avenue	Macon	GA	31207	580566167	Property Inv	GA	0	0	na
Aliel Park Investments LLC
1400 Coleman Avenue	Macon	GA	31207	580566167	property Inv	GA	0	0	na
Preschool Properties LLC
1400 Coleman Avenue	Macon	GA	31207	580566167	Property Inv	GA	0	0	na
Emery Hawkins LLC
1400 Coleman Avenue	Macon	GA	31207	580566167	Property Inv	GA	0	0	na
Noco Holdings Limited Company
1400 Coleman Avenue	Macon	GA	31207	261955280	property inv	GA	0	0	na

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
Mercer Housing Corporation
1400 COLEMAN AVENUE	MACON	GA	31207	582445350	educ/housing	GA	501(c)(3)	11	na	false
Center for Health and Learning Inc
3001 MERCER UNIVERSITY DRIVE	ATLANTA	GA	30341	262442849	healthcare	GA	501(c)(3)	11	na	false

Form990 Schedule R Part IV Form990ScheduleRPartIV (3 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	Primary ActivityPrimaryActivity	Legal Domicile StateLegalDomicileState	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Type Of EntityTypeOfEntity
CHARITABLE REMAINDER UNITRUSTS (8)
1400 COLEMAN AVENUE	MACON	GA	31207	CHAR TRUST	GA	MERCER UNIV	TRUST
CHARITABLE REMAINDER ANNUITY TRUSTS (16)
1400 COLEMAN AVENUE	MACON	GA	31207	CHAR TRUST	GA	MERCER UNIV	TRUST
CHARITABLE REMAINDER TRUSTS (3)
1400 COLEMAN AVENUE	MACON	GA	31207	CHAR TRUST	GA	MERCER UNIV	TRUST

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	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	true	SharingOfFacilities
Sharing Of Paid Employees	true	SharingOfPaidEmployees
Reimbursement Paid To Other Org	true	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg