CLEMSON UNIVERSITY FOUNDATION: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- CLEMSON UNIVERSITY FOUNDATION (EIN 57-0426335)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-05-16
- IRS object ID
- 201131369349302303
- Schema version
- 2009v1.7
- 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 G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-05-16T10:58:13-05:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cherry Bekaert & Holland LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 West McBee Avenue Suite 200 | AddressLine1 |
| City | Greenville | City |
| State | SC | State |
| ZIP Code | 29601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570426335 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Clemson University Foundation | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CLEM | NameControl |
| Phone | 8646561289 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1889 | AddressLine1 |
| City | Clemson | City |
| State | SC | State |
| ZIP Code | 296331889 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Alice Evatt | Name |
| Title | Treasurer | Title |
| Phone | 8646561289 | Phone |
| Date Signed | 2011-05-13 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8642333981 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Alice Evatt | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1889 | AddressLine1 |
| City | Clemson | City |
| State | SC | State |
| ZIP Code | 296331889 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 66386612 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.clemson.edu/giving/cufoundations | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1933 | YearFormation |
| State Legal Domicile | SC | StateLegalDomicile |
| Activity Or Mission Description | THE FOUNDATION IS ORGANIZED TO PROMOTE THE WELFARE AND FUTURE DEVELOPMENT OF CLEMSON UNIVERSITY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 43 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 43 | NbrIndependentVotingMembers |
| Total Nbr Employees | 2 | TotalNbrEmployees |
| Total Nbr Volunteers | 136 | TotalNbrVolunteers |
| Total Gross UBI | -331203 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -408101 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 23017798 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 23733242 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1179069 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1721772 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 10691399 | InvestmentIncomePriorYear |
| Investment Income Current Year | 6136092 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 552194 | OtherRevenuePriorYear |
| Other Revenue Current Year | 397794 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 35440460 | TotalRevenuePriorYear |
| Total Revenue Current Year | 31988900 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 21242689 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 15989402 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1119149 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1419894 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 352204 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 174544 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1806836 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 7339393 | OtherExpensePriorYear |
| Other Expenses Current Year | 9078231 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 30053435 | TotalExpensesPriorYear |
| Total Expenses Current Year | 26662071 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 5387025 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 5326829 | RevenuesLessExpensesCY |
| Total Assets BOY | 378758276 | TotalAssetsBOY |
| Total Assets EOY | 416414513 | TotalAssetsEOY |
| Total Liabilities BOY | 103872813 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 112744288 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 274885463 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 303670225 | NetAssetsOrFundBalancesEOY |
| Mission Description | The Foundation is organized to promote the welfare and future development of Clemson University in its educational and scientific research purposes; to seek and receive gifts for the benefit of Clemson University through endowment giving and other fund-raising programs; and to prudently manage the disbursement of these assets within a policy that encourages the enhancement of the resources of the foundation. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 23636313 | Expense |
| Grants | 15989402 | Grants |
| Revenue | 1761446 | Revenue |
| Description | Endowed Programs: donors contribute gifts to fund endowments which provide an earnings stream for scholarships, professorships and program support per the donor directives.Restricted program support: donors provide gifts to support departments and programs within Clemson UniversityCapital Projects: the foundation raises funds to construct university buildings, labs and outdoor spaces on campus | Description |
| Total Program Service Expense | 23636313 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Donor Advised Funds | 1 | DonorAdvisedFunds |
| Conservation Easements | 1 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 1 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 1 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 1 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 99 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 2 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 1 | ForeignFinancialAccount |
| Name Of Foreign Country | CJ | NameOfForeignCountry |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Excess Business Holdings | 0 | ExcessBusinessHoldings |
| Taxable Distributions | 0 | TaxableDistributions |
| Distribution To Donor | 0 | DistributionToDonor |
| Nbr Voting Governing Body Members | 43 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 43 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | SC | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cheryl Dean Assoc Comptroller | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8646563630 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | Admin Services Bldg Pearman Blvd | AddressLine1 |
| City | Clemson | City |
| State | SC | State |
| ZIP Code | 296345306 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (53 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee | OfficerOfficer | Key EmployeeKeyEmployee |
|---|---|---|---|---|---|---|---|---|
| Harry H Frampton III | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| James W Addison | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| William L Abercrombie Jr | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| William C Barker | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| David A Brown | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| James P Creel | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| C Tycho Howle | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| Margaret A Worsham | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| KENDALL K Alley | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| George J Bullwinkel Jr | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| MARY A BIGGER | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| EDIE BOSTIC | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| Thomas F Hash | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| James R Hendricks Jr | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| Jane S Sosebee | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| LESLIE D CALLISON | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| Thomas F Chapman | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| James R Sanders Jr | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| Kimberlee A Wilkerson | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| LORI ANNE CARR | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| W STEPHEN CAWOOD | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| Marsha Ward | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| Jack E Shaw | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| J RICHARD COTTINGHAM | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| Ronald E Taylor | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| W KELLY DURHAM | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| Charles L Sullivan jr | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| Dr Charles Kenneth Watt | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| George E Biediger | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| G Graham Segars Jr | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| Eddie M Robinson | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| JERRY D HANDEGAN | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| JAMES A KINMBELL III | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| TOM LAROCHE | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| PICKENS M LINDSAY | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| SUZANNE E MORSE | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| E MITCHELL NORVILLE | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| BETTY J POE | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| NEIL C ROBINSON JR | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| DANIEL P SCHAAF | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| BARTON S SHAW JR | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| DANIEL C STANZIONE | ||||||||
| DIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| doris r helms | ||||||||
| Provost | 1.00 | X | 0 | 264573 | 30089 | X | ||
| brett a dalton | ||||||||
| CFO | 1.00 | X | 0 | 205884 | 29026 | X | ||
| ERNEST M BRIEL | ||||||||
| dIRECtor | 1.00 | X | 0 | 0 | 0 | |||
| brian j o'rourke | ||||||||
| Director of Development/Alumni | 1.00 | X | 0 | 154898 | 24173 | X | ||
| Harrison Trammell | ||||||||
| President | 37.50 | 0 | 199616 | 14644 | X | |||
| Alice Evatt | ||||||||
| EX-OFFICIO DIRECTOR, TREASURER | 28.10 | 0 | 86747 | 13945 | X | |||
| cheryl l nares | ||||||||
| secretary (July - Nov) | 1.00 | 0 | 42522 | 7709 | X | |||
| donna l garris | ||||||||
| ex-officio director, secretary | 1.00 | 0 | 0 | 0 | X | |||
| james f barker | ||||||||
| Clemson Univ. President | 12.00 | 172344 | 218844 | 34746 | X | |||
| A Neill Cameron Jr | ||||||||
| VP Advancement | 6.00 | 0 | 207273 | 31298 | X | |||
| John C Alexander Jr | ||||||||
| CIO | 6.00 | 64500 | 148503 | 10560 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 236844 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 1528860 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 196190 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLLEGE CONNECTIONS | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6129 LONG MEADOW ROAD | AddressLine1 |
| City | MCLEAN | City |
| State | VA | State |
| ZIP Code | 22101 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | CONSULTING | DescriptionOfServices |
| Compensation | 123042 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Fundraising Events | 94200 | FundraisingEvents |
| All Other Contributions | 23639042 | AllOtherContributions |
| Total Contributions | 23733242 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Endowment Management F | 523000 | 1119290 | 1119290 |
| Alumni and Friends Pro | 561000 | 449053 | 449053 |
| Development Programs | 561000 | 153429 | 153429 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1721772 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7226455 | TotalRevenueColumn |
| Unrelated Business Revenue | -421809 | UnrelatedBusinessRevenue |
| Exclusion | $7,648,264 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 254730 | TotalRevenueColumn |
| Exclusion | $254,730 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 33212939 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 34303302 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -1090363 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -1090363 | TotalRevenueColumn |
| Exclusion | -$1,090,363 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 107194 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 94200 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 94410 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 12784 | TotalRevenueColumn |
| Exclusion | $12,784 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Unrelated Business RevenueUnrelatedBusinessRevenue | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|---|
| Marketing Program | 541800 | 53159 | 53159 | |
| Misc revenue | 561000 | 33139 | 33139 | |
| Advertising | 511120 | 31002 | 31002 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 12980 | TotalRevenueColumn |
| Related Or Exempt Function Income | 6535 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 6445 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 130280 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 31988900 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1761446 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -331203 | UnrelatedBusinessRevenue |
| Exclusion | $6,825,415 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15989402 | Total |
| Program Services | 15989402 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 568056 | Total |
| Program Services | 352712 | ProgramServices |
| Management And General | 43000 | ManagementAndGeneral |
| Fundraising | 172344 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 589120 | Total |
| Program Services | 294560 | ProgramServices |
| Management And General | 208868 | ManagementAndGeneral |
| Fundraising | 85692 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4791 | Total |
| Program Services | 4791 | ProgramServices |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 257927 | Total |
| Program Services | 122758 | ProgramServices |
| Management And General | 74751 | ManagementAndGeneral |
| Fundraising | 60418 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 43561 | Total |
| Program Services | 160 | ProgramServices |
| Management And General | 43401 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 43860 | Total |
| Management And General | 43860 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 174544 | Total |
| Fundraising | 174544 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3477286 | Total |
| Program Services | 3477286 | ProgramServices |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1084890 | Total |
| Program Services | 931700 | ProgramServices |
| Management And General | 115033 | ManagementAndGeneral |
| Fundraising | 38157 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 229300 | Total |
| Program Services | 127927 | ProgramServices |
| Management And General | 10009 | ManagementAndGeneral |
| Fundraising | 91364 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 888330 | Total |
| Program Services | 330145 | ProgramServices |
| Management And General | 179032 | ManagementAndGeneral |
| Fundraising | 379153 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 286054 | Total |
| Program Services | 106836 | ProgramServices |
| Management And General | 89052 | ManagementAndGeneral |
| Fundraising | 90166 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 633817 | Total |
| Program Services | 362785 | ProgramServices |
| Management And General | 150236 | ManagementAndGeneral |
| Fundraising | 120796 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1117550 | Total |
| Program Services | 707323 | ProgramServices |
| Management And General | 116589 | ManagementAndGeneral |
| Fundraising | 293638 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 599417 | Total |
| Program Services | 342962 | ProgramServices |
| Management And General | 67545 | ManagementAndGeneral |
| Fundraising | 188910 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12238 | Total |
| Program Services | 4265 | ProgramServices |
| Management And General | 7973 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 80939 | Total |
| Program Services | 78671 | ProgramServices |
| Management And General | 2268 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 135307 | Total |
| Program Services | 89072 | ProgramServices |
| Management And General | 37366 | ManagementAndGeneral |
| Fundraising | 8869 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Supplies | 229202 | 194033 | 14745 | 20424 |
| Awards & Gifts | 181014 | 91370 | 13027 | 76617 |
| Resale Items | 20525 | 20525 | ||
| Miscellaneous | 14120 | 6209 | 2167 | 5744 |
| Contract Labor | 821 | 821 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26662071 | Total |
| Program Services | 23636313 | ProgramServices |
| Management And General | 1218922 | ManagementAndGeneral |
| Fundraising | 1806836 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20735159 | BOY |
| EOY | 21763807 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26992211 | BOY |
| EOY | 25353314 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 359373 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 10921656 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1256907 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9745687 | BOY |
| EOY | 9664749 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 263929727 | BOY |
| EOY | 282311322 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53706670 | BOY |
| EOY | 73546552 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3648822 | BOY |
| EOY | 3415396 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 378758276 | BOY |
| EOY | 416414513 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 445860 | BOY |
| EOY | 633465 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 103426953 | BOY |
| EOY | 112110823 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 103872813 | BOY |
| EOY | 112744288 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -21447 | BOY |
| EOY | 8467212 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 75542312 | BOY |
| EOY | 87891799 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 199364598 | BOY |
| EOY | 207311214 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 274885463 | BOY |
| EOY | 303670225 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 378758276 | BOY |
| EOY | 416414513 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| College Support Org170b1 Aiv | X | CollegeSupportOrg170b1Aiv |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 25372029 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 23714735 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 28128494 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 22904276 | CurrentTaxYearMinus1Year |
| Current Tax Year | 23733242 | CurrentTaxYear |
| Total | 123852776 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 25372029 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 23714735 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 28128494 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 22904276 | CurrentTaxYearMinus1Year |
| Current Tax Year | 23733242 | CurrentTaxYear |
| Total | 123852776 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 123852776 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 5047883 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2275748 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 8121770 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 8889406 | CurrentTaxYearMinus1Year |
| Current Tax Year | 7902994 | CurrentTaxYear |
| Total | 32237801 | Total |
Net UBI NetUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 46134 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 178540 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 152024 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 513610 | CurrentTaxYearMinus1Year |
| Current Tax Year | -331203 | CurrentTaxYear |
| Total | 559105 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 566087 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 409739 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 410030 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 283590 | CurrentTaxYearMinus1Year |
| Current Tax Year | 39674 | CurrentTaxYear |
| Total | 1709120 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 158358802 | TotalSupport |
| Gross Receipts From Admissions Etc | 6696335 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.78210 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.76720 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
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) |
|---|---|---|
| Political Expenditures | 0 | PoliticalExpenditures |
| Volunteer Hours | 0 | VolunteerHours |
| Amt Of4955 Tax | 0 | AmtOf4955Tax |
| Amt Of4955 Tax On Managers | 0 | AmtOf4955TaxOnManagers |
Total Direct Lobbying TotalDirectLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 67823 | FilingOrganizationsTotals |
Total Lobbying Expenditures TotalLobbyingExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 67823 | FilingOrganizationsTotals |
Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 23568490 | FilingOrganizationsTotals |
Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 23636313 | FilingOrganizationsTotals |
Lobbying Nontaxable LobbyingNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 1000000 | FilingOrganizationsTotals |
Grassroots Nontaxable GrassrootsNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 250000 | FilingOrganizationsTotals |
Tot Lobbying Grassroot Minus Non Tx TotLobbyingGrassrootMinusNonTx
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 0 | FilingOrganizationsTotals |
Tot Lobby Expend Mns Lobbying Nontx TotLobbyExpendMnsLobbyingNontx
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 0 | FilingOrganizationsTotals |
Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 873872 | CurrentYearMinus3 |
| Current Year Minus2 | 1000000 | CurrentYearMinus2 |
| Current Year Minus1 | 1000000 | CurrentYearMinus1 |
| Current Year | 1000000 | CurrentYear |
| Total | 3873872 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $5,810,808 | LobbyingCeilingAmount |
Total Lobbying Expenditures2 TotalLobbyingExpenditures2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 67377 | CurrentYearMinus3 |
| Current Year Minus2 | 56865 | CurrentYearMinus2 |
| Current Year Minus1 | 70605 | CurrentYearMinus1 |
| Current Year | 67823 | CurrentYear |
| Total | 262670 | Total |
Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 218468 | CurrentYearMinus3 |
| Current Year Minus2 | 250000 | CurrentYearMinus2 |
| Current Year Minus1 | 250000 | CurrentYearMinus1 |
| Current Year | 250000 | CurrentYear |
| Total | 968468 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,452,702 | GrassrootsCeilingAmount |
Form990 Schedule C Part IV Form990ScheduleCPartIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part I-A, Line 1: | Organizations Direct and Indirect Political Campaign Activities: | The organization does not participate in direct or indirect political campaign activities. |
| Part II-B, Line 1i: | Explanation of Other Lobbying Activities: | legislative activities:TWO CLEMSON UNIVERSITY EMPLOYEES (PAID BY CLEMSON UNIVERSITY) RECEIVE OTHER FUNDING FROM CLEMSON UNIVERSITY FOUNDATION. THEIR FUNCTION IS TO MAINTAIN CU CONTACT WITH STATE AND FEDERAL AGENCIES. THEY ARE REGISTERED LOBBYISTS: ONE FOR FEDERAL AND ONE FOR STATE. |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number DA Fs Held | 2 | NumberDAFsHeld |
| Donor Advised Contributions | 0 | DonorAdvisedContributions |
| Grants Paid From Donor Funds | 8728 | GrantsPaidFromDonorFunds |
| Aggregate DAF Value | 125323 | AggregateDAFValue |
| Disclosed Orgs Legal Control | 1 | DisclosedOrgsLegalControl |
| Disclosed For Charitable Purposes | 1 | DisclosedForCharitablePurposes |
| Protection Of Natural Habitat | X | ProtectionOfNaturalHabitat |
| Preservation Of Open Space | X | PreservationOfOpenSpace |
| Total Number Of Easements | 2 | TotalNumberOfEasements |
| Total Acreage | 608.44 | TotalAcreage |
| Nmbr States In Which Easements Held | 1 | NmbrStatesInWhichEasementsHeld |
| Written Policy Monitoring | 0 | WrittenPolicyMonitoring |
| Staff Hours Spent On Enforcement | 250.00 | StaffHoursSpentOnEnforcement |
| Expenses Incurred For Enforcement | 1500 | ExpensesIncurredForEnforcement |
| Sect170h Requirements Satisfied | 0 | Sect170hRequirementsSatisfied |
| Agent Trustee Etc | 0 | AgentTrusteeEtc |
| Beginning Balance | 10579602 | BeginningBalance |
| Additions During Year | 1489128 | AdditionsDuringYear |
| Distributions During Year | 900618 | DistributionsDuringYear |
| Ending Balance | 11168112 | EndingBalance |
| Included On FS | 0 | IncludedOnFS |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 201464608 | BeginningOfYearBalance |
| Contributions | 10953007 | Contributions |
| Investment Earnings Or Losses | 21012374 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1576834 | GrantsOrScholarships |
| Other Expenditures | 1905108 | OtherExpenditures |
| End Of Year Balance | 229948047 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 266117064 | BeginningOfYearBalance |
| Contributions | 7447788 | Contributions |
| Investment Earnings Or Losses | -63949370 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 3232715 | GrantsOrScholarships |
| Other Expenditures | 4918159 | OtherExpenditures |
| End Of Year Balance | 201464608 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.01000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.87000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.17000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 11900 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 8971049 | OtherCostOrOtherBasis |
| Book Value | 8982949 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1800293 | OtherCostOrOtherBasis |
| Depreciation | 1174298 | Depreciation |
| Book Value | 625995 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 138414 | OtherCostOrOtherBasis |
| Depreciation | 82609 | Depreciation |
| Book Value | 55805 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 9664749 | TotalOfBookValueLandBuildings |
Closely Held Equity Interests CloselyHeldEquityInterests
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 1220571 | BookValue |
| Method Of Valuation | C | MethodOfValuation |
Other Securities OtherSecurities (5 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| Private equity | 11378075 | C |
| Real Estate | 7131608 | F |
| Other Securities | 404525 | F |
| Note Receivable University Real Estate Foundation | 20000000 | F |
| Hedge Funds | 33411773 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 73546552 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (5 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Due to related organizations | $919,183 |
| Trust Funds Administered for affiliate | $2,058,029 |
| Accrued liability due to Investment appreciation | $13,247,427 |
| Note Payable to Clemson Univ - assets held for investment | $90,287,351 |
| Life Annuities payable to Donors | $5,598,833 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 112110823 | TotalOfAmounts |
| Total Revenue | 31988900 | TotalRevenue |
| Total Expenses | 26662071 | TotalExpenses |
| Excess Or Deficit For Year | 5326829 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 23649436 | NetUnrealizedGLOnInvestments |
| Other | -$191,503 | OtherAmount |
| Total Adjustments | 23457933 | TotalAdjustments |
| Excess Or Deficit Per FS | 28784762 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 52482295 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 23649436 | NetUnrealizedGainsInvestments |
| Other Revenues | 194899 | OtherRevenues |
| Revenue Not Rptd F990 | 23844335 | RevenueNotRptdF990 |
| Revenue Subtotal | 28637960 | RevenueSubtotal |
| Investment Expenses Not Included | 3477286 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | -126346 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 3350940 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 31988900 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 23279195 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 94410 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 94410 | ExpensesNotRptdF990 |
| Expenses Subtotal | 23184785 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 3477286 | InvestmentExpensesNotIncluded2 |
| Expenses Not Rptd On Fin Stmt | 3477286 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 26662071 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (8 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part II, Line 5: | Explanation of Easements Enforcement Policies: | The organization does not have a written policy, however, an inspection of the property is done monthly and a fuel mitigation project was completed on site to minimize impacts from fires to surrounding properties. PART II, LINE 8: THERE are NO CONSERVATION EASEMENTS or certified historic structures ACQUIRED AFTER 8/17/2006. |
| Part II, Line 9: | Description of How Organization Reports Conservation Easements: | Land with an appraised value of $8,971,049 is held by the Foundation. A Conservation Easement requiring the land remain in an undeveloped state has been assigned, with an exception made for the construction, operation, and management of a research and educational facility. Accordingly, the property has been appraised with the Conservation Easement valued at $8,053,631 and land of $917,418. |
| Part V, Line 4: | Description of Intended Use of Endowment Funds: | A specified amount of the three year rolling average balance of the endowment is used to fund purposes specified by donors. Forty-five percent is used to fund scholarships, fellowships and awards for students, and the balance is used to fund professorships and provide support for department and college programs. |
| Part X: | Description of Uncertain Tax Positions Under FIN 48: | THE FOUNDATION ADOPTED THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ON JULY 1, 2009. THE FOUNDATION'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE FOUNDATION, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THAT THERE ARE NO SUCH POSITIONS AS OF JUNE 30, 2010 AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. |
| Part XI, Line 8 - Other Adjustments: | Change in value of Life insurance policies: 100489. Change in value of split interest agreements: -191658. Tax Adj. for Investment Income from Alternative Investments: 318004. transfer of interest in culr, llc: -418338. | |
| Part XII, Line 2d - Other Adjustments: | Change in value of life insurance policies: 100489. Special Events - ExpenseS: 94410. | |
| Part XII, Line 4b - Other Adjustments: | Tax Adj. for Investment Income from Alternative Investments: -318004. Change in Value of Split Interest agreements: 191658. | |
| Part XIII, Line 2d - Other Adjustments: | Direct Fundraising Expenses - special events in Part VIii: 94410. |
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 |
| Special Fundraising Events | X | SpecialFundraisingEvents |
| Agreement Ref Fundraising | 1 | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation (2 entries)
| ActivityActivity | Fundraiser Control Of FundsFundraiserControlOfFunds | Gross ReceiptsGrossReceipts | Amount Retained By ContractorAmountRetainedByContractor | Net To OrganizationNetToOrganization |
|---|---|---|---|---|
| Benz Whaley & Flesher | ||||
| Capital campaign consultant | 0 | 0 | 81154 | -81154 |
| COLLEGE CONNECTIONS | ||||
| Capital campaign consultant | 0 | 0 | 123042 | -123042 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | 204196 | TotalRetainedByContractors |
| Total Net To Organization | -204196 | TotalNetToOrganization |
| Licensed States | SC | LicensedStates |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Brook Center Beach Party Fundraiser | NameOfEvent1 |
| Gross Receipts Event1 | 38476 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 12950 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 25526 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 1200 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 9729 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Student Affairs Gala & SILENT AUCT. | NameOfEvent2 |
| Gross Receipts Event2 | 79328 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 33580 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 45748 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 40156 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 1 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 83590 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 47670 | CharitableContribOtherEvents |
| Gross Revenue Other Events | 35920 | GrossRevenueOtherEvents |
| Rent Facility Costs Other Events | 6141 | RentFacilityCostsOtherEvents |
| Other Direct Expenses Other Events | 37184 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 201394 | GrossReceiptsTotal |
| Charitable Contributions Total | 94200 | CharitableContributionsTotal |
| Gross Revenue Total Events | 107194 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 7341 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 87069 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 94410 | DirectExpenseSummaryEvents |
| Net Income Summary | 12784 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Clemson University | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ADMIN SERVICES BLDG PEARMAN BLVD | AddressLine1 |
| City | CLEMSON | City |
| State | SC | State |
| ZIP Code | 29634 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 576000254 | EINOfRecipient |
| IRC Section | IRC 115 | IRCSection |
| Amount Of Cash Grant | 15857015 | AmountOfCashGrant |
| Amount Of Non Cash Assistance | 132387 | AmountOfNonCashAssistance |
| Method Of Valuation | FMV AT PURCHASE | MethodOfValuation |
| Description Of Non Cash Assistance | TRANSFER OF PURCHASED EQUIPMENT | DescriptionOfNonCashAssistance |
| Purpose Of Grant | to promote the welfare and future development of Clemson University in its educational and scientific research purposes | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: All disbursements to Clemson University are reviewed for compliance with donor wishes. Scholarship disbursements are administered by Financial Aid of Clemson University. Selected other disbursements are reviewed for compliance by a post disbursement review process and Internal Audits. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (7 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| doris r helms | |||||||||||||
| 0 | 264573 | 0 | 0 | 0 | 0 | 0 | 29939 | 0 | 150 | 0 | 294662 | 0 | 0 |
| brett a dalton | |||||||||||||
| 0 | 205697 | 0 | 0 | 0 | 187 | 0 | 27499 | 0 | 1527 | 0 | 234910 | 0 | 0 |
| brian j o'rourke | |||||||||||||
| 0 | 149102 | 0 | 0 | 0 | 5796 | 0 | 20223 | 0 | 3950 | 0 | 179071 | 0 | 0 |
| Harrison Trammell | |||||||||||||
| 0 | 193228 | 0 | 0 | 0 | 6388 | 0 | 10312 | 0 | 4332 | 0 | 214260 | 0 | 0 |
| james f barker | |||||||||||||
| 172344 | 216339 | 0 | 0 | 0 | 2505 | 0 | 29572 | 0 | 5174 | 172344 | 253590 | 0 | 0 |
| A Neill Cameron Jr | |||||||||||||
| 0 | 203588 | 0 | 0 | 0 | 3685 | 0 | 27345 | 0 | 3953 | 0 | 238571 | 0 | 0 |
| John C Alexander Jr | |||||||||||||
| 64500 | 148503 | 0 | 0 | 0 | 0 | 0 | 9004 | 0 | 1556 | 64500 | 159063 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Supplemental Information | Identifier |
| Return Reference | Part III | ReturnReference |
| Explanation | Travel expenses incurred by spouse of president of Clemson University are reimbursed when for a bona fide business purpose. All reimbursements for spousal travel are approved by the Secretary of the University Board of Trustees. | Explanation |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 100 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 2051138 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | average market value | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section B, line 11 | audit committee reviews the 990 in detail and a copy is provided to the full board prior to filing. | |
| Form 990, Part VI, Section B, line 12c | The organization's board and key employees receive a copy of the code of conduct with the conflict of interest policy annually for review and signature. | |
| Form 990, Part VI, Section B, line 15 | The organization had TWO employeeS in calendar year 2009 whose salary is determined by the executive committee. All other individuals conducting the organization's business are employees of Clemson University. Compensation of the officers is determined through the University Human Resources department within the guidelines established by the State of South Carolina. The organization's board annually reviews and approves the compensation set by Clemson University ANNUALLY. | |
| Form 990, Part VI, Section C, line 19 | Documents are available on the organization's website and upon request. | |
| form 990, part xi, line 2c | ALL RELATED ORGANIZATIONS OF CLEMSON UNIVERSITY PARTICIPATE IN A COMBINED REQUEST FOR PROPOSALS PROCESS EVERY FIVE YEARS. AT LEAST ONE MEMBER FROM EACH BOARD PARTICIPATES IN THE SELECTION PROCESS. THERE IS NO REQUIREMENT FOR ALL ENTITIES TO SELECT THE SAME AUDIT FIRM BUT THAT HAS BEEN THE PRACTICE FOR THE PAST nine YEARS. CUF HAS AN AUDIT COMMITEE WHICH MEETS FOUR TIMES A YEAR AND INTERACTS DIRECTLY WITH THE AUDIT FIRM. | audit process: |
| Form 990, PART V, LINE 1C: | There were no instances that required backup withholding. | Backup Withholding Rules: |
| Part V, lines 6a and 6b: | The organization solicits and receives gifts designated for IPTAY programs (athletics). Gifts entitle donor to certain benefits granted by IPTAY - an organization operated UNDER Clemson University. The organization advises donors that they should consult their tax advisor regarding the amount of gift WHICH QUALIFIES FOR tax deductible (usually 80%). | Nondeductible Contributions: |
| Form 990, PART V, LINES 7g and 7h: | There were no contributions received which would have required the organization to file either Form 8899 or 1098-C. | Compliance with Forms 8899 and 1098-C: |
| Form 990, PART VI, Section A, LINE 2: | No officer, director, trustee or key employee had a family or business relationship with any other officer, director, trustee or key employee. | Officer, Director, Trustee & Key employee relationships |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CULR LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 110 Daniel Drive | AddressLine1 |
| City | Clemson | City |
| State | SC | State |
| ZIP Code | 29631 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 208727594 | EIN |
| Primary Activities | Leasing agent for data fiber-transferred to clemson univ research foundation | PrimaryActivities |
| Legal Domicile State | SC | LegalDomicileState |
| Total Income | 32944 | TotalIncome |
| EOY Assets | 0 | EOYAssets |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Clemson University Research Foundation | BusinessNameLine1 |
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA |
|---|---|---|---|---|---|---|---|---|---|
| CLEMSON UNIVERSITY REAL ESTATE FOUNDATION | |||||||||
| PO BOX 1889 | CLEMSON | SC | 29633 | 570933257 | receive gifts of real estate and manage real estate holdings | SC | 501(C)(3) | 509(A)(3) | N/A |
| CLEMSON UNIVERSITY | |||||||||
| PO BOX 1889 | CLEMSON | SC | 29633 | 570426335 | research university | SC | IRC 115 | Line 5 | N/A |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 1 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 1 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 1 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (13 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| cuf to cu - share paid employees | |
| N | 568056 |
| cuf to cu - grant | |
| B | 15989402 |
| clemson univ (cu) to clemson univ foundation(CUF)-endowment management fee | |
| P | 1119290 |
| cu to cuf - endowment funds loaned for investment | |
| E | 94803010 |
| cuf to clemson univ real estate foundation(CUreF)-endowment management fee | |
| D | 20000000 |
| cuf to Clemson Univ Continuing Education & Conf Complex Corp(cuceccc)-loan | |
| D | 650000 |
| cuf to cuceccc - guarantee on loan from wachovia | |
| D | 2200000 |
| cuf to cuceccc - gifts | |
| B | 20000 |
| cuf(psa) to cu - lease stadium box 63 | |
| J | 70000 |
| cuf to curef -gifts | |
| B | 425000 |
| cuf to curf ans culr - transfer net assets of culr | |
| Q | 418336 |
| cuf to culr - transfer of funds for operations | |
| Q | 280736 |
| cu cuf curef (share facilities and donor database) | |
| M | |
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