2026-05-14T08:08:08-05:00 2025-06-30 994625061 CRI ADVISORS LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2024-07-01 580593414 YOUNG HARRIS COLLEGE YOUN 7063793111 PO BOX 68 YOUNG HARRIS GA 305820068 ROBERT L MOYE II CPA VP FOR BUSINESS & FINANCE 7063793111 2026-05-13 1 0 TIFFANY T ORR CPA P01559485 7703948000 2026-05-13 2024 2025-03-06 01:10:19Z DR DREW VAN HORN PO BOX 68 YOUNG HARRIS GA 30582 65374382 0 X WWW.YHC.EDU X 1886 GA IN A WORLD OF CONTINUAL CHANGE, YOUNG HARRIS COLLEGE EDUCATES STUDENTS IN THE LIBERAL ARTS AND PROFESSIONAL PROGRAMS, SERVES BOTH THE REGION AND THE WORLD, AND EMPOWERS ITS GRADUATES TO CREATE AND DEFINE SERVICE, SUCCESSES, AND MEANING THROUGHOUT THEIR LIVES. 45 45 300 44 127638 92380 7939419 4039513 35863035 33509970 3421373 6260068 45735 110733 47269562 43920284 17776450 16771130 0 0 14134878 13827030 0 0 1372088 15674969 17262164 47586297 47860324 -316735 -3940040 190769554 198753231 25456910 29122767 165312644 169630464 X IN A WORLD OF CONTINUAL CHANGE, YOUNG HARRIS COLLEGE EDUCATES STUDENTS IN THE LIBERAL ARTS AND PROFESSIONAL PROGRAMS, SERVES BOTH THE REGION AND THE WORLD, AND EMPOWERS ITS GRADUATES TO CREATE AND DEFINE SERVICE, SUCCESSES, AND MEANING THROUGHOUT THEIR LIVES. 1 0 7973759 25706685 INSTRUCTIONAL - FUNDS EXPENDED TO EDUCATE STUDENTS THROUGH A COMPREHENSIVE LIBERAL ARTS BACHELOR'S AND MASTER'S DEGREE PROGRAM DELIVERED THROUGH INNOVATIVE ACADEMIC INSTRUCTION. ENROLLMENT IN 2024-2025 INCLUDED APPROXIMATELY 1,479 STUDENTS. ACADEMIC OFFERINGS INCLUDE ACCOUNTING, ART, BIOLOGY, BUSINESS ADMINISTRATION, CHEMISTRY, COMMUNICATION STUDIES, CREATIVE WRITING, ECONOMICS, ELEMENTARY EDUCATION, ENGLISH, ENVIRONMENTAL EDUCATION AND LEADERSHIP, ENVIRONMENTAL SCIENCE, FINANCE, GRAPHIC DESIGN, HISTORY, INTERDISCIPLINARY STUDIES, MANAGEMENT, MARKETING, MATHEMATICS, MUSIC, MUSIC EDUCATION, MUSICAL THEATRE, OUTDOOR STUDIES, PSYCHOLOGY, PUBLIC POLICY, SPANISH, SPORT AND RECREATION STUDIES, THEATRE PERFORMANCE, THEATRICAL DESIGN AND PRODUCTION, AND A MASTERS OF ARTS IN TEACHING. 3393009 ACADEMIC SUPPORT - FUNDS EXPENDED TO PROVIDE FACULTY ADMINISTRATION AND SUPPORT, FACULTY DEVELOPMENT OPPORTUNITIES, CURRICULUM ENRICHMENT AND LIBRARY, STUDENT SUPPORT AND ADVISING, TECHNOLOGY, AND RESEARCH AND PLANNING SERVICES. THESE EXPENDITURES ARE INTEGRAL TO THE OPERATION AND SUPPORT OF QUALITY ACADEMIC PROGRAMS AND THE RETENTION AND EMPOWERMENT OF EXCELLENT FACULTY AND STUDENTS. CURRICULUM AND PROGRAM DEVELOPMENT EXPENSES ARE RECORDED IN THIS CATEGORY. 7825711 43892 STUDENT SERVICES - FUNDS EXPENDED FOR INNOVATIVE PROGRAMS AND SERVICES WHICH CHALLENGE STUDENTS CULTURALLY, ATHLETICALLY AND SPIRITUALLY. THE COLLEGE STRIVES TO RECRUIT AND RETAIN EXCELLENT STUDENTS AND EMPOWER THEM TO REACH THEIR FULL POTENTIAL. THESE EXPENDITURES PROVIDE SUPPORT FOR EXTRA-CURRICULAR ACTIVITIES AND STUDENT RELATED SERVICES AT THE COLLEGE WHICH ARE ESSENTIAL TO THE STUDENTS' WELL BEING AND CONTRIBUTE TO THE QUALITY OF LIFE OUTSIDE THE FORMAL ACADEMIC PROGRAMS. ALSO, EXPENDITURES FOR STUDENT INVOLVEMENT IN PROJECTS THAT IMPACT THE LOCAL COMMUNITY ARE INCLUDED. 24319983 16771130 7759393 STUDENT FINANCIAL ASSISTANCE - THE COLLEGE IS COMMITTED TO RECRUITING EXCELLENT STUDENTS AND HELPING SECURE THE NECESSARY AND APPROPRIATE RESOURCES TO MEET THE COST OF AN EXCELLENT EDUCATION. THE COMPREHENSIVE STUDENT FINANCIAL ASSISTANCE PROGRAM INCLUDES SCHOLARSHIPS, GRANTS, LOANS, AND PART-TIME CAMPUS EMPLOYMENT. 100% OF THE STUDENTS ENROLLED DURING 2024-2025 RECEIVED SOME FORM OF FINANCIAL ASSISTANCE.INSTITUTIONAL SUPPORT FUNDS EXPENDED FOR CENTRAL EXECUTIVE ACTIVITIES CONCERNED WITH MANAGEMENT AND LONG-RANGE PLANNING FOR THE ENTIRE COLLEGE, FISCAL OPERATIONS AND DATA PROCESSING, HUMAN RESOURCES AND RECORDS, INSURANCE AND RISK MANAGEMENT, PROFESSIONAL SERVICES, ADVERTISING, PUBLIC RELATIONS, AND DEVELOPMENT AND FUNDRAISING INITIATIVES INCLUDING ACTIVITIES CONCERNED WITH COMMUNITY AND ALUMNI RELATIONS.AUXILIARY SERVICES FUNDS EXPENDED FOR MEAL SERVICES, TEXTBOOKS, AND THE OPERATION, REPAIR AND MAINTENANCE OF THE COLLEGE'S RESIDENCE HALLS, CAMPUS CENTER AND DINING HALL, AND RECREATION FACILITY. 24319983 16771130 7759393 43512462 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 1 0 1 0 1 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 101 0 1 300 1 1 1 0 0 0 0 1 1 0 0 0 0 X 45 45 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 GA X X ROBERT L MOYE II CPA 7063793111 PO BOX 68 YOUNG HARRIS GA 305820068 WILLIAM A JOHNSTON CHAIR, BOARD OF TRUSTEES 1.00 X X 0 0 0 MARGARET R BUKER SECRETARY, BOARD OF TRUSTE 1.00 X X 0 0 0 RAY P LAMBERT JR VICE CHAIR 1.00 X X 0 0 0 JONATHAN F ANDERSON TRUSTEE 0.50 X 0 0 0 MATTHEW P ANDERSON TRUSTEE 0.50 X 0 0 0 M BRANTLEY BARROW TRUSTEE 0.50 X 0 0 0 BART L BOYD TRUSTEE 0.50 X 0 0 0 MARY S BROADRICK TRUSTEE 0.50 X 0 0 0 DAVE BROWN TRUSTEE 0.50 X 0 0 0 PAUL H BUTLER TRUSTEE 0.50 X 0 0 0 THE HONORABLE EARL L CARTER TRUSTEE 0.50 X 0 0 0 CAROL A CHASTAIN TRUSTEE 1.00 X 0 0 0 JULIA WEBB DAVIS TRUSTEE 0.50 X 0 0 0 HAROLD A DEAS TRUSTEE 0.50 X 0 0 0 RENE M DIAZ TRUSTEE 0.50 X 0 0 0 JARED W DOWNS TRUSTEE 0.50 X 0 0 0 WILLIAM F EASTERLIN III TRUSTEE 1.00 X 0 0 0 DR JAMES F ELLISON TRUSTEE 0.50 X 0 0 0 MEAGHAN DERRICK FINE TRUSTEE 0.50 X 0 0 0 ALVIN GIBSON TRUSTEE 0.50 X 0 0 0 CANDLER J GINN TRUSTEE 0.50 X 0 0 0 DEREK B GOSHAY TRUSTEE 0.50 X 0 0 0 REV D THAD HAYGOOD TRUSTEE 0.50 X 0 0 0 RON W HINSON TRUSTEE 0.50 X 0 0 0 GERALD W HUDGINS TRUSTEE 0.50 X 0 0 0 JAMES T JOHNSTON JR TRUSTEE 0.50 X 0 0 0 WILLIAM B JONES TRUSTEE 0.50 X 0 0 0 MARTHA J LOGAN TRUSTEE 0.50 X 0 0 0 TED MCMULLAN TRUSTEE 0.50 X 0 0 0 THE HONORABLE MURPHY C MILLER TRUSTEE 0.50 X 0 0 0 KETRINA MITCHELL TRUSTEE 0.50 X 0 0 0 KURT T MOMAND TRUSTEE 0.50 X 0 0 0 JERRY W NIX TRUSTEE 1.00 X 0 0 0 JASON NORTON TRUSTEE 1.00 X 0 0 0 ANDREW C POURCHIER TRUSTEE 0.50 X 0 0 0 LOULIE TARBUTTON REESE TRUSTEE 0.50 X 0 0 0 PAM R ROLLINS TRUSTEE 0.50 X 0 0 0 LYDIA J SARTAIN TRUSTEE 0.50 X 0 0 0 BRANDON S SHERMAN TRUSTEE 0.50 X 0 0 0 JIMMY C TALLENT TRUSTEE 0.50 X 0 0 0 CHRIS WADLE TRUSTEE 1.00 X 0 0 0 MARIAN B WILBANKS TRUSTEE 0.50 X 0 0 0 DR BARBARA M WILLIFORD TRUSTEE 0.50 X 0 0 0 KIRK S WIMBERLY III TRUSTEE 0.50 X 0 0 0 THE HONORABLE CHARLES S WYNNE TRUSTEE 0.50 X 0 0 0 DR DREW L VAN HORN PRESIDENT 40.00 X 238243 0 18792 JOHN WELLS PRESIDENT 40.00 X 292576 0 15500 ROBERT L MOYE VP OF BUSINESS AND FINANCE 40.00 X 111905 0 13800 DR KEITH DEFOOR ASS. VP A.A. DEAN F.A 40.00 X 110737 0 15200 DR C TODD JONES DEAN. PRO. STUD. 40.00 X 141593 0 16500 895054 0 79792 5 0 1 0 SODEXO INC PO BOX 360170 PITTSBURGH PA 15251 FOOD AND PHYSICAL PLANT SERVICES 3130864 FOLLETT 3146 SOLUTIONS CENTER CHICAGO IL 60677 BOOKSTORE OPERATIONS 454150 CUSTOM HOME PAINTING 712 BEAR RUN ROAD HIAWASSEE GA 30546 PAINTING 172900 ENROLLMENTFUEL LLC PO BOX 9792 CHAPEL HILL NC 27515 ENROLLMENT CONSULTANTS 159600 CARR RIGGS & INGRAM 4004 SUMMIT BLVD NE STE 800 ATLANTA GA 30319 ACCOUNTING 105936 5 90544 153393 3795576 744699 4039513 TUITION & FEES 611710 25706685 25706685 AUXILIARY SERVICES 611710 7759393 7759393 STUDENT SUPPORT 611710 43892 43892 33509970 4065084 4065084 23591197 21396213 2194984 2194984 2194984 40980 90544 57885 -16905 -16905 INCOME (LOSS) FROM PAR 523000 127866 127866 INCOME (LOSS) FROM REC 713940 -228 -228 127638 43920284 33509970 127638 6243163 14882386 14882386 1888744 1888744 407298 340514 44396 22388 10854042 9074315 1183111 596616 344657 288144 37568 18945 1432764 1197835 154913 80016 788269 659017 85230 44022 87454 87454 105936 105936 138884 138884 1292567 895458 365135 31974 4954587 4801715 65599 87273 1948092 1947427 665 796752 730352 31897 34503 899764 867076 26907 5781 2079737 1999947 64036 15754 506592 261349 245243 STUDENT MEALS 2518801 2485390 10342 23069 OTHER EXPENSE 488358 236400 219165 32793 FACULTY AND STUDENT REC 410222 262403 14373 133446 LOSS CONTINGENCY FROM L 350000 350000 684418 343990 94920 245508 47860324 43512462 2975774 1372088 1286829 1254433 4123685 0 113044 91061 265156 654379 107072478 51556481 56160792 55515997 43673491 52640547 82955738 87573724 1128396 826314 1062423 196776 190769554 198753231 1266188 1703831 1092929 932530 21987267 21593756 1110526 4892650 25456910 29122767 X 54741923 51367796 110570721 118262668 165312644 169630464 190769554 198753231 X -3940040 3245723 5012137 X 0 1 X 1 1 1 X 5485930 6737681 4017383 7939419 4039513 28219926 5485930 6737681 4017383 7939419 4039513 28219926 5217085 23002841 3248442 3399563 4162868 4088245 4065084 18964202 10940 13778 24969 37627 127638 214952 47399080 0.48530 0.54130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 57694012 4840141 6350936 3016176 65868913 52692039 374961 6980280 2353268 57694012 49021678 642070 5511454 2483163 52692039 56033742 337028 -4417639 2931453 49021678 48194190 465582 11001511 3627541 56033742 0.39707 0.60293 1 0 3764411 3764411 74035166 23339123 50696043 8533447 8060326 473121 20739454 20157032 582422 55515997 FLEXIBLE CAPITAL 11047331 F BENEFICIAL INTEREST IN PERPETUAL TRUST 73584497 F BENEFICIAL INTEREST IN REMAINDER TRUST 2757240 F INVESTMENTS HELD IN TRUST FOR OTHERS 184656 F 87573724 DUE TO BENEFICIARIES 40167 OPERATING LEASE LIABILITIES 196776 LINE OF CREDIT 4655707 4892650 X 34972130 3245723 54000 4662137 7961860 27010270 138884 16771130 16910014 43920284 30654310 54000 54000 30600310 138884 17121130 17260014 47860324 PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED FOR SCHOLARSHIPS, ACADEMIC CHAIRS, LIBRARY, PUBLIC PROGRAMS, MAINTENANCE, LONG-TERM FACILITY REPAIRS AND REPLACEMENT, AND OTHER. PART X, LINE 2: THE COLLEGE IS RECOGNIZED AS AN ORGANIZATION WHICH IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE IRC) WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE IRC, IS SUBJECT TO FEDERAL INCOME TAX. AS A LIMITED LIABILITY COMPANY WITH TWO OWNERS, YOUNG HARRIS COLLEGE REAL ESTATE, LLC IS TREATED AS A PARTNERSHIP FOR INCOME TAX PURPOSES AND FILES A PARTNERSHIP INCOME TAX RETURN. ENOTAH PROPERTIES FOUNDATION, INC. IS RECOGNIZED AS AN ORGANIZATION WHICH IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE IRC WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE IRC, IS SUBJECT TO FEDERAL INCOME TAX. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 5,012,137. LOSS ON CONTINGENCY FROM LITIGATION EXPENSE IN 990 -350,000. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL ASSISTANCE 16,771,130. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL ASSISTANCE 16,771,130. LOSS ON CONTINGENCY FROM LITIGATION EXPENSE IN 990 350,000. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE COLLEGE PUBLISHES AND UPHOLDS THE FOLLOWING POLICY: "YOUNG HARRIS COLLEGE DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, RELIGION, SEX (INCLUDING SEXUAL HARASSMENT), SEXUAL ORIENTATION, ETHNIC OR NATIONAL ORIGIN, RELIGION, AGE, DISABLED STATUS, OR STATUS AS A DISABLED VETERAN OR VETERAN OF THE VIETNAM ERA AND ANY OTHER BASIS PROTECTED BY FEDERAL, STATE, OR LOCAL LAWS IN THE ADMINISTRATION OF ITS SCHOLARSHIP AND LOAN PROGRAMS, ADMISSIONS, ATHLETIC, OR OTHER COLLEGE ADMINISTERED PROGRAMS." ALL MEMBERS OF THE COLLEGE COMMUNITY ARE EXPECTED AND OBLIGATED TO UPHOLD THIS POLICY. SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES AID FROM GOVERNMENTAL AGENCIES TO SUPPORT ITS STUDENT FINANCIAL AID PROGRAMS. 0 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 5720 0 0 0 0 0 0 5720 0 5720 FINANCIAL ASSISTANCE EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU 35 1053653 CREDIT TO BURSAR ACCOUNT FINANCIAL ASSISTANCE SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 1 21846 CREDIT TO BURSAR ACCOUNT FINANCIAL ASSISTANCE EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 6 202771 CREDIT TO BURSAR ACCOUNT FINANCIAL ASSISTANCE CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 2 70885 CREDIT TO BURSAR ACCOUNT FINANCIAL ASSISTANCE NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 13 360901 CREDIT TO BURSAR ACCOUNT FINANCIAL ASSISTANCE SOUTH AMERICA 7 178688 CREDIT TO BURSAR ACCOUNT 0 0 0 0 0 0 PART I, LINE 2: FINANCIAL AID IS CREDITED DIRECTLY TO STUDENTS' ACCOUNTS THROUGH THE BUSINESS OFFICE. FOREIGN PROGRAM SERVICES ARE REPORTED UPON ACTUAL EXPENDITURES IN THE REGION. CLAY DOTSON OPEN GOLF TOURNAMENTS 131524 90544 40980 4345 13640 39900 131524 90544 40980 4345 13640 39900 57885 -16905 1 INSTITUTIONAL SCHOLARSHIPS 713 14604022 INSTITUTIONAL GRANTS 85 209692 FEDERAL - FSEOG 64 68672 PART I, LINE 2: STUDENT ELIGIBILITY, SELECTION CRITERIA, AND FINANCIAL AID AWARD PACKAGES ARE ADMINISTERED BY THE FINANCIAL AID DEPARTMENT. RECORDS ARE MAINTAINED ON EACH STUDENT. THE DEPARTMENT FOLLOWS AND ADHERES TO ALL FEDERAL AND STATE REGULATIONS. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 JOHN WELLS PRESIDENT 292576 0 0 0 0 0 6500 0 9000 0 308076 0 0 0 DR DREW L VAN HORN PRESIDENT 238243 0 0 0 0 0 9792 0 9000 0 257035 0 0 0 DR C TODD JONES DEAN. PRO. STUD. 141593 0 0 0 0 0 7500 0 9000 0 158093 0 0 0 PART I, LINE 1A THE PRESIDENT OF THE COLLEGE IS PROVIDED WITH A RESIDENCE ON ITS CAMPUS AS A CONDITION OF EMPLOYMENT TO PERFORM RESPONSIBILITIES INTEGRALLY RELATED TO HIS RESPONSIBILITIES. ACCORDINGLY, THE VALUE OF THIS HOUSING IS NOT INCLUDED IN TAXABLE COMPENSATION. X 17 705498 LISTED EXCHANGE VALUE X MISC ITEMS 29 39201 FMV 0 1 0 FORM 990, PART III, LINE 2 STARTED A PROGRAM KNOWN AS PROFESSIONAL READINESS & EXPERIENTIAL PROGRAMS (PREP). DESIGED TO PREPARE OUR STUDENTS FOR THE FUTURE WORKFORCE. FORM 990, PART VI, SECTION B, LINE 16B: THE COLLEGE'S EQUITY INTEREST IN ANY JOINT VENTURE IS SO SMALL AND IN THE NATURE OF AN INVESTMENT INTEREST, RATHER THAN AS AN ACTIVE PARTICIPANT IN THE ACTIVITIES OF ANY VENTURE. AS SUCH, IT IS NOT NECESSARY TO HAVE INITIATION AND VETO POWERS. THESE INVESTMENTS ARE PERMITTED UNDER THE ROVISIONS OF THE COLLEGE'S INVESTMENT POLICY AND EVALUATED ON A CASE-BY-CASE BASIS WITH CONSIDERATION OF THE PROTECTION OF THE COLLEGE'S TAX-EXEMPT STATUS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS SENT ELECTRONICALLY OR BY DIRECT MAIL TO ALL VOTING TRUSTEES FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REVIEWS AND MONITORS ANY POSSIBLE CONFLICTS THAT ARE LISTED ON THE ANNUAL REQUIRED DISCLOSURES FILED BY THE TRUSTEES, OFFICERS, AND EMPLOYEES - CONFLICTS REPORTED OR DISCOVERED DURING THE YEAR ARE ENFORCED BASED ON THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE TRUSTEESHIP, GOVERNANCE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE PRESIDENT'S COMPENSATION. VPS - THE PRESIDENT REVIEWS AND APPROVES THE VPS COMPENSATION. DOCUMENTATION IS MAINTAINED IN EMPLOYEE FILES AND PAYROLL SYSTEM, STUDIES ARE CONDUCTED USING INDEPENDENT DATA RELEVENT TO THE SOUTHEASTERN REGION. FORM 990, PART VI, SECTION C, LINE 18 THE COLLEGE'S FORM 990 IS AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 5,012,137. ENOTAH PROPERTIES FOUNDATION INC 1 COLLEGE ST YOUNG HARRIS GA 305820068 810811529 COLLEGE FACILITIES (ROLLINS CAMPUS CENTER) GA 501(C)(3) LINE 12B, II YOUNG HARRIS COLLEGE 1 YOUNG HARRIS COLLEGE REAL ESTATE LLC 1 COLLEGE ST YOUNG HARRIS GA 305820068 474423681 COLLEGE FACILITIES (ROLLINS CAMPUS CENTER) GA YOUNG HARRIS COLLEGE RELATED 393426 36465510 0 1 0.99950 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 YOUNG HARRIS COLLEGE REAL ESTATE LLC K 1772448 FMV PARTS II, III, V, RELATED ORGANIZATIONS - ROLLINS CAMPUS CENTER DURING FYE 6/30/2016, THE COLLEGE SOLD, AND LEASED BACK, THE ROLLINS CAMPUS CENTER TO A NEWLY FORMED PARTNERSHIP, YOUNG HARRIS COLLEGE REAL ESTATE, LLC ("YHC REAL ESTATE"). THE MEMBERS OF YHC REAL ESTATE ARE THE COLLEGE (99.947368%) AND ENOTAH PROPERTIES FOUNDATION, INC. ("ENOTAH", .052632%). ENOTAH IS A SECTION 509(A)(3)(A) TYPE I SUPPORTING ORGANIZATION OF THE COLLEGE. ALL OF THESE ENTITIES ARE INCLUDED IN THE CONSOLIDATED, INDEPENDENT AUDITED FINANCIAL STATEMENTS OF THE COLLEGE. THIS STRUCTURE WAS CREATED SOLELY TO SATISFY FINANCING REQUIREMENTS FOR THE ROLLINS CAMPUS CENTER AND DOES NOT AFFECT THE USE OR ECONOMICS OF THE ROLLINS CAMPUS CENTER FOR THE COLLEGE. FURTHER, THERE ARE NO "SPECIFIED PAYMENTS" BY ANY CONTROLLED ENTITY THAT REDUCE THE UNRELATED INCOME OR INCREASE THE UNRELATED LOSS OF THESE ORGANIZATIONS. THE ROLLINS CAMPUS CENTER HOUSES THE STUDENT CENTER, LIBRARY, DINING HALL AND BANQUET HALL AND RELATED AMENITIES FOR THE COLLEGE.