CHARLESTON SOUTHERN UNIVERSITY: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: CHARLESTON SOUTHERN UNIVERSITY (EIN 57-0474291)
Tax period: 2022-06-01 to 2023-05-31
Filed: 2024-03-27
IRS object ID: 202420879349301027
Schema version: 2022v5.0
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 D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-03-27T14:12:39+00:00	ReturnTs
Tax Period End	2023-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	363990892	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Capin Crouse LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1255 Lakes Parkway Suite 105	AddressLine1Txt
City	Lawrenceville	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30043	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	570474291	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Charleston Southern University	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CHAR	BusinessNameControlTxt
Phone	8438638000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 118087	AddressLine1Txt
City	Charleston	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	294238087	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Janelle Fox	PersonNm
Person Title	VP for Finance and Operations	PersonTitleTxt
Signature	2024-03-27	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Janelle	PersonFirstNm
Person Last	Fox	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Daren Daiga	PreparerPersonNm
PTIN	P01074795	PTIN
Phone	5055022746	PhoneNum

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	B Keith Faulkner	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 118087	AddressLine1Txt
City	Charleston	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	294238087	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$146,741,142	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.csuniv.edu	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1960	FormationYr
Legal Domicile State	SC	LegalDomicileStateCd
Activity Or Mission	The University's mission is to promote academic excellence in a Christian environment.	ActivityOrMissionDesc
Voting Members Governing Body	25	VotingMembersGoverningBodyCnt
Voting Members Independent	25	VotingMembersIndependentCnt
Total Employee	1278	TotalEmployeeCnt
Total Volunteers	58	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$20,202,416	PYContributionsGrantsAmt
CY Contributions Grants	$14,421,400	CYContributionsGrantsAmt
PY Program Service Revenue	$96,669,728	PYProgramServiceRevenueAmt
CY Program Service Revenue	$102,201,523	CYProgramServiceRevenueAmt
PY Investment Income	$1,153,861	PYInvestmentIncomeAmt
CY Investment Income	$5,842,207	CYInvestmentIncomeAmt
PY Other Revenue	$14,494	PYOtherRevenueAmt
CY Other Revenue	$22,663	CYOtherRevenueAmt
PY Total Revenue	$118,040,499	PYTotalRevenueAmt
CY Total Revenue	$122,487,793	CYTotalRevenueAmt
PY Grants And Similar Paid	$41,240,708	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$37,606,488	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$34,315,769	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$33,190,827	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$150,000	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$24,000	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$1,869,348	CYTotalFundraisingExpenseAmt
PY Other Expenses	$38,163,285	PYOtherExpensesAmt
CY Other Expenses	$40,697,397	CYOtherExpensesAmt
PY Total Expenses	$113,869,762	PYTotalExpensesAmt
CY Total Expenses	$111,518,712	CYTotalExpensesAmt
PY Revenues Less Expenses	$4,170,737	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$10,969,081	CYRevenuesLessExpensesAmt
Total Assets BOY	$197,723,286	TotalAssetsBOYAmt
Total Assets EOY	$205,078,921	TotalAssetsEOYAmt
Total Liabilities BOY	$60,133,957	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$59,208,878	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$137,589,329	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$145,870,043	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	Charleston Southern University (CSU) is a private, four-year co-educational institution organized under the laws of the state of South Carolina as a non-profit organization and sponsored by the South Carolina Baptist Convention. The University's mission is to promote academic excellence in a Christian environment.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$67,836,537	ExpenseAmt
Grant	$37,582,585	GrantAmt
Revenue	$83,250,159	RevenueAmt
Desc	Instruction: For the fiscal year 2022-23, enrollment was 3,060 undergraduate and graduate students completing traditional, online, and hybrid courses. 710 degrees (482 undergraduate, 187 graduate, and 41 doctoral) were conferred during the year, and the total number of full-time professors was 202 including deans and administrative appointees. We offered 82 undergraduate degrees and 23 graduate degree programs. Charleston Southern University is regionally accredited by the Southern Association of Colleges and Schools Commission on Colleges (SACSCOC), whose mission is to "assure the educational quality and improve the effectiveness of its member institutions". CSU is in good standing with SACSCOC and our next SACSCOC full 10-year review will occur in 2026-27. CSU offered 3083 courses including 474 online and 125 graduate courses during the 2022-23 academic year. The university experienced a significant return of full-time traditional students while expanding program offerings for non-traditional students. U.S. News and World Report evaluated more than 1,800 programs last year and once again, CSU is the top-ranked program in South Carolina for Online Bachelor's Programs for Veterans, ranking No. 22 nationally and No. 1 in South Carolina. Overall, Charleston Southern is ranked No. 39 nationally for Best Online Bachelor's Programs and No. 2 in South Carolina. Deans, senior administrators, and faculty members are continually in touch with local employers, many of whom serve on our Advisory Boards for the various colleges and divisions, including business, education, nursing, and computer science. CSU continues to develop new programs to increase workforce readiness through internships. As the preference for remote working continues, we have found more employers are seeking to enroll their employees in online classes to enhance their mastery of technology via the internet. We continue to increase the enrollment in our BS in Aeronautics degree program. We currently have 70 students taking these classes. We continue to review their interest levels in specific areas and have upfitted an on-campus simulation lab for the large number of students interested in pursuing this degree. The Physical Therapy program continues to grow with a new cohort of 48 students entering the program each May. The Health Science Building was fitted with the appropriate equipment in the laboratories and classrooms that will enhance the abilities to conduct research and practice new skills. Similarly, the Physician Assistant Program continues to be a growing program with high levels of competition for admission. CSU faculty and staff remain involved with the Trident Advisory Board, Trident United Way Literacy program, the Lowcountry STEM Collaborative, and the Charleston Metro Chamber of Commerce, and continue to increase our opportunities to build partnerships with international companies who have a local presence. The College of Education has also partnered with local private high schools to offer dual enrollment to students who are interested in transferring to CSU after they graduate from high school. The Teacher Cadet program reported 180 students enrolled, remaining one of the largest programs in the state.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$17,934,945	ExpenseAmt
Grant	$23,903	GrantAmt
Revenue	$4,015,741	RevenueAmt
Desc	Student services: Consists of Campus Ministries, Career Center, Counseling Services, Recreational Services, Residence Life, Community Service, Student Diversity, and Student Activities. The Enrollment Services Office is housed in the Hunter Center. Enrollment Services is comprised of the following: Admissions (undergraduate and graduate), Financial Aid, VA Services, Enrollment Operations, and Student Employment. In addition, the Registrar's Office, Student Accounts Office, and the Cashier's Window is housed in the Student Center offering a "one-stop" service center for new and continuing students. The Enrollment Services Office handles all undergraduate and graduate recruiting. The Admissions Office handles multiple communication channels for more than 40,000 prospective students annually, resulting in more than 1,400 new students each year. The Financial Aid office processed more than $87 million of federal, state, and institutional financial aid for more than 3,400 students during the 2022-23 academic year. Approximately ninety-five percent of the University's undergraduate population receives some type of financial assistance. Charleston Southern has been recognized for the following: One of America's 100 Best College Buys, a College of Distinction, One of America's Best Christian Colleges, and a U.S. News and World Report Best Online College. The University continues to promote Academic Excellence in a Christian Environment. In addition, CSU is proud to be designated a Military Friendly School by Victory Media, which publishes the premiere military personnel magazine GI Jobs. In keeping with its mission to serve the military population, the University has participated in the Yellow Ribbon Program for more than nine years. Approximately 320 veterans and their dependents were certified to receive government benefits for the 2022-23 academic year.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$12,801,804	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$14,846,115	RevenueAmt
Desc	Auxiliary Enterprises: The University residence halls, dining hall, and campus bookstore are the major auxiliary enterprises serving the University community. Our dining hall, Java City, Buc Stop Diner and Chick-fil-A Express are operated and managed by Aramark, and our bookstore is operated and managed by Slingshot. Since the of summer 2021, we have partnered with the S.C. Baptist Convention to provide their middle and high school student camp called SummerSalt and their 3rd-5th grade camps called KidSalt. At the end of the summer, we also host one large church camp for the Church at the Mill. We are expecting approximately 3500-4000 children and youth from across S.C. to meet on our campus each summer. We also are the primary sponsor for Student Leadership University (SLU) - a youth leadership experience that provides leadership opportunities for students in Florida, Texas, Washington DC, Europe, and Israel. This unique opportunity is provided by CSU alum Dr. Jay Stack.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$2,313,434	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$89,508	RevenueAmt
Desc	Academic Support: The University library (approximately 250,000 volumes held) provides online and in-person support for the principal academic divisions. The L. Mendel Rivers Library includes a coffeehouse, Java City, on the main floor and several small study rooms available by reservation for students on the second floor. Charleston Southern University students may access the Internet within limitations to facilitate diversity and personal growth in technology, informational research skills, complete online classes and exams, and practice Netiquette and online communication skills. The library is also a depository of US Government documents, a member of PASCAL, the statewide academic library consortium, and provides free research and instructional services to students, faculty, staff, and guests. Internet access is provided free of charge to all students in the computer labs and library except for pre-determined lab fees that are required for some classes. CSU is a completely wireless campus, providing access in the residence halls for all registered resident students. We continue to increase the number of e-books and electronic databases as more of the academic literature is becoming available online rather than in printed format. Every student, staff, and faculty member have full access to classroom tools to facilitate study individually or in groups as well as attend classes virtually. The Reference Desk is always staffed in person and online for student assistance and our library staff are all credentialed and granted faculty status.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$2,313,434	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue	$89,508	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$100,886,720	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (true)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (true)	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	Yes (true)	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (true)	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (true)	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (true)	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (true)	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (true)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (true)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	4789	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	1278	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (true)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (true)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form1098 C Filed	Yes (true)	Form1098CFiledInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	25	GoverningBodyVotingMembersCnt
Independent Voting Member	25	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Janelle Fox	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8438638000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 118087	AddressLine1Txt
City	Charleston	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	294238087	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (43 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
Bill Carpenter
Secretary	1.0	Yes (X)	Yes (X)	$0	$0	$0
Judy Hetz
Chairman	1.0	Yes (X)	Yes (X)	$0	$0	$0
Larry Driggers
Secretary (Part Year)	1.0	Yes (X)	Yes (X)	$0	$0	$0
Ron Brantley
Vice Chairman	1.0	Yes (X)	Yes (X)	$0	$0	$0
Adam Robertson
Trustee	1.0	Yes (X)		$0	$0	$0
Chad Rickenbaker
Trustee (Part Year)	1.0	Yes (X)		$0	$0	$0
Dean Murphy III
Trustee	1.0	Yes (X)		$0	$0	$0
DJ Horton
Trustee	1.0	Yes (X)		$0	$0	$0
Frank Bullard
Trustee	1.0	Yes (X)		$0	$0	$0
Gloria Thiem
Trustee	1.0	Yes (X)		$0	$0	$0
James Davis
Trustee	1.0	Yes (X)		$0	$0	$0
James Merritt
Trustee	1.0	Yes (X)		$0	$0	$0
Jeff Wildes
Trustee	1.0	Yes (X)		$0	$0	$0
Jerry Williams
Trustee	1.0	Yes (X)		$0	$0	$0
Joseph Russell
Trustee	1.0	Yes (X)		$0	$0	$0
Julia Martin
Trustee	1.0	Yes (X)		$0	$0	$0
Linda Fick
Trustee	1.0	Yes (X)		$0	$0	$0
Mark Hood
Trustee	1.0	Yes (X)		$0	$0	$0
Missie Branch
Trustee	1.0	Yes (X)		$0	$0	$0
Phil Byrd
Trustee	1.0	Yes (X)		$0	$0	$0
Randy Eller
Trustee	1.0	Yes (X)		$0	$0	$0
Rev Alex Sands
Trustee	1.0	Yes (X)		$0	$0	$0
Rev Robbie Baxley
Trustee	1.0	Yes (X)		$0	$0	$0
Ryan Ashley
Trustee (Part Year)	1.0	Yes (X)		$0	$0	$0
Ryan Pack
Trustee	1.0	Yes (X)		$0	$0	$0
Terri Austin
Trustee	1.0	Yes (X)		$0	$0	$0
Tim Spurling
Trustee	1.0	Yes (X)		$0	$0	$0
Tim Whitfield
Trustee (Part Year)	1.0	Yes (X)		$0	$0	$0
Valerie Rumbough
Trustee (Part Year)	1.0	Yes (X)		$0	$0	$0
Willian Renfrow
Trustee	1.0	Yes (X)		$0	$0	$0
Anthony Turner
VP Enrollment/Marketing	40.0		Yes (X)	$141,841	$0	$50,887
Clark Carter
VP Student Life/Dean of Students (Part Year)	40.0		Yes (X)	$49,062	$0	$60,896
David Baggs
VP for Development	40.0		Yes (X)	$138,803	$0	$20,375
Dondi E Costin
President	45.0		Yes (X)	$388,694	$0	$90,213
Jackie Fish
VP Academic Affairs	40.0		Yes (X)	$170,078	$0	$22,441
Jeff Barber
Athletic Director	40.0		Yes (X)	$154,169	$0	$46,655
Michael Bryant
VP Strategic Planning, Faith Integration, and Christian Leadership	40.0		Yes (X)	$69,867	$0	$65,328
Robert L Blackmon
VP of Business Affairs & Finance	40.0		Yes (X)	$144,487	$0	$18,591
Autry Denson
Head Football Coach (Part Year)	40.0			$166,466	$0	$46,148	Yes (X)
Gabby Poole
Director, PA Program, Dean of COHS	40.0			$141,776	$0	$19,058	Yes (X)
Jacob Thorpe
Director, PT Program	40.0			$145,555	$0	$7,073	Yes (X)
Jairy C Hunter Jr
President Emeritus	40.0			$298,547	$0	$44,965	Yes (X)
James Radebaugh
Head Basketball Coach	40.0			$177,218	$0	$48,283	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$2,186,563	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$540,913	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	33	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
Aramark Food Services
P O Box 978839	Dallas	TX	753978839	Food Service	$4,491,738
Slingshot LP
1500 S Western Ave	Marion	IN	46953	Bookstore	$2,490,060
Dynamic Campus Solutions Inc
2806 Flintrock Trace Ste A205	Austin	TX	78738	Technology Services	$1,976,108
Chucktown Flight Training LLC
6060 S Aviation LLC Suite 109	N Charleston	SC	29406	Flight Instruction	$913,983
APT Aquisition and Construction Corporation
2680 Abutment Rd SE	Dalton	GA	30721	Construct Intramural Field	$723,364

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	20	CntrctRcvdGreaterThan100KCnt
Fundraising	$13,720	FundraisingAmt
Related Organizations	$1,261,620	RelatedOrganizationsAmt
Government Grants	$9,633,444	GovernmentGrantsAmt
All Other Contributions	$3,512,616	AllOtherContributionsAmt
Noncash Contributions	$123,738	NoncashContributionsAmt
Total Contributions	$14,421,400	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Tuition and Fees	611710	$83,250,159	$83,250,159
Auxiliary Services	611710	$14,846,115	$14,846,115
Student Services	611710	$4,015,741	$4,015,741
Interest on Student Loans	611710	$89,508	$89,508

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$102,201,523	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,331,823	TotalRevenueColumnAmt
Exclusion	$1,331,823	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$28,009	TotalRevenueColumnAmt
Exclusion	$28,009	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$37,525	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$40,270	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$2,745	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$2,745	TotalRevenueColumnAmt
Exclusion	-$2,745	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$28,716,182	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$24,202,298	SecuritiesAmt
Other	$3,500	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$4,513,884	SecuritiesAmt
Other	-$3,500	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,510,384	TotalRevenueColumnAmt
Exclusion	$4,510,384	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$4,680	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$13,720	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$7,281	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$2,601	TotalRevenueColumnAmt
Exclusion	-$2,601	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$122,487,793	TotalRevenueColumnAmt
Related Or Exempt Func Income	$102,201,523	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$5,864,870	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$37,606,488	TotalAmt
Program Services	$37,606,488	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$1,652,973	TotalAmt
Program Services	$708,159	ProgramServicesAmt
Management And General	$791,092	ManagementAndGeneralAmt
Fundraising	$153,722	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$69,561	TotalAmt
Program Services	$69,561	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$26,102,540	TotalAmt
Program Services	$24,287,313	ProgramServicesAmt
Management And General	$963,791	ManagementAndGeneralAmt
Fundraising	$851,436	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$952,197	TotalAmt
Program Services	$876,471	ProgramServicesAmt
Management And General	$44,091	ManagementAndGeneralAmt
Fundraising	$31,635	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$2,554,853	TotalAmt
Program Services	$2,400,323	ProgramServicesAmt
Management And General	$86,914	ManagementAndGeneralAmt
Fundraising	$67,616	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,858,703	TotalAmt
Program Services	$1,701,318	ProgramServicesAmt
Management And General	$102,397	ManagementAndGeneralAmt
Fundraising	$54,988	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$445,078	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$445,078	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$247,813	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$247,813	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$24,000	TotalAmt
Fundraising	$24,000	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$158,050	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$158,050	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$271,180	TotalAmt
Program Services	$127,658	ProgramServicesAmt
Management And General	$133,048	ManagementAndGeneralAmt
Fundraising	$10,474	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$954,131	TotalAmt
Program Services	$94,194	ProgramServicesAmt
Management And General	$805,750	ManagementAndGeneralAmt
Fundraising	$54,187	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$968,012	TotalAmt
Program Services	$850,174	ProgramServicesAmt
Management And General	$82,246	ManagementAndGeneralAmt
Fundraising	$35,592	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$3,357,052	TotalAmt
Program Services	$2,215,655	ProgramServicesAmt
Management And General	$872,833	ManagementAndGeneralAmt
Fundraising	$268,564	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$3,021,347	TotalAmt
Program Services	$2,895,056	ProgramServicesAmt
Management And General	$96,078	ManagementAndGeneralAmt
Fundraising	$30,213	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,617,063	TotalAmt
Program Services	$2,496,617	ProgramServicesAmt
Management And General	$30,170	ManagementAndGeneralAmt
Fundraising	$90,276	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,545,543	TotalAmt
Program Services	$1,463,085	ProgramServicesAmt
Management And General	$82,458	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$5,272,121	TotalAmt
Program Services	$5,051,747	ProgramServicesAmt
Management And General	$167,653	ManagementAndGeneralAmt
Fundraising	$52,721	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,518,623	TotalAmt
Program Services	$1,017,031	ProgramServicesAmt
Management And General	$492,783	ManagementAndGeneralAmt
Fundraising	$8,809	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Other Operating Expenses	$12,557,798	$9,389,216	$3,049,779	$118,803
Food Services	$3,786,512	$3,786,512	$0	$0
Bookstore	$2,112,987	$2,112,987	$0	$0
Repairs and Maintenance	$1,864,087	$1,737,155	$110,620	$16,312

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$111,518,712	TotalAmt
Program Services	$100,886,720	ProgramServicesAmt
Management And General	$8,762,644	ManagementAndGeneralAmt
Fundraising	$1,869,348	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$3,045,791	BOYAmt
EOY	$1,795,186	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$48,823,905	BOYAmt
EOY	$34,253,384	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,545,068	BOYAmt
EOY	$4,814,939	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,890,814	BOYAmt
EOY	$4,631,365	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$847,396	BOYAmt
EOY	$230,571	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$169,846,571	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$71,943,117	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$99,071,191	BOYAmt
EOY	$97,903,454	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$28,636,264	BOYAmt
EOY	$44,402,223	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$2,176,182	BOYAmt
EOY	$5,442,569	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$1,248,235	BOYAmt
EOY	$826,157	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$8,438,440	BOYAmt
EOY	$10,779,073	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$197,723,286	BOYAmt
EOY	$205,078,921	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$5,672,453	BOYAmt
EOY	$5,067,547	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,371,449	BOYAmt
EOY	$3,724,390	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$48,215,737	BOYAmt
EOY	$46,226,611	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$1,290,535	BOYAmt
EOY	$1,134,015	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,583,783	BOYAmt
EOY	$3,056,315	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$60,133,957	BOYAmt
EOY	$59,208,878	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$107,417,285	BOYAmt
EOY	$114,382,480	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$30,172,044	BOYAmt
EOY	$31,487,563	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$137,589,329	BOYAmt
EOY	$145,870,043	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$197,723,286	BOYAmt
EOY	$205,078,921	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$10,969,081	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$4,588,377	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$1,900,010	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	Yes (true)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (true)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,219,071	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,208,564	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$11,132,822	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$20,202,416	CurrentTaxYearMinus1YearAmt
Current Tax Year	$14,421,400	CurrentTaxYearAmt
Total	$56,184,273	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,219,071	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,208,564	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$11,132,822	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$20,202,416	CurrentTaxYearMinus1YearAmt
Current Tax Year	$14,421,400	CurrentTaxYearAmt
Total	$56,184,273	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$1,276,798	SubstantialContributorsTotAmt
Public Support Total170	$54,907,475	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$801,661	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,023,622	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$424,119	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$555,999	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,397,357	CurrentTaxYearAmt
Total	$4,202,758	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$60,387,031	TotalSupportAmt
Gross Receipts Rltd Activities	$0	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.9093	PublicSupportCY170Pct
Public Support PY170	0.9164	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule A, Part II	FormAndLineReferenceDesc
Explanation	The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

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

Contributor US Address ContributorUSAddress

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)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$25,844,075	BeginningYearBalanceAmt
Contributions	$1,560,929	ContributionsAmt
Investment Earnings Or Losses	$280,337	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$393,808	GrantsOrScholarshipsAmt
End Year Balance	$27,291,533	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$24,414,629	BeginningYearBalanceAmt
Contributions	$2,534,100	ContributionsAmt
Investment Earnings Or Losses	-$544,807	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$559,847	GrantsOrScholarshipsAmt
End Year Balance	$25,844,075	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$20,142,676	BeginningYearBalanceAmt
Contributions	$505,296	ContributionsAmt
Investment Earnings Or Losses	$4,938,457	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,171,800	GrantsOrScholarshipsAmt
End Year Balance	$24,414,629	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$19,391,285	BeginningYearBalanceAmt
Contributions	$565,276	ContributionsAmt
Investment Earnings Or Losses	$989,673	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$803,558	GrantsOrScholarshipsAmt
End Year Balance	$20,142,676	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$19,630,648	BeginningYearBalanceAmt
Contributions	$276,381	ContributionsAmt
Investment Earnings Or Losses	$139,105	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$654,849	GrantsOrScholarshipsAmt
End Year Balance	$19,391,285	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.0899	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.9101	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.0	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	false	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	Yes (true)	EndowmentsHeldRelatedOrgInd
Related Org List Sch R	Yes (true)	RelatedOrgListSchRInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$146,500	OtherCostOrOtherBasisAmt
Book Value	$146,500	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$129,382,560	OtherCostOrOtherBasisAmt
Depreciation	$51,080,858	DepreciationAmt
Book Value	$78,301,702	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$25,732,748	OtherCostOrOtherBasisAmt
Depreciation	$10,450,550	DepreciationAmt
Book Value	$15,282,198	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$9,605,235	OtherCostOrOtherBasisAmt
Depreciation	$7,424,383	DepreciationAmt
Book Value	$2,180,852	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,979,528	OtherCostOrOtherBasisAmt
Depreciation	$2,987,326	DepreciationAmt
Book Value	$1,992,202	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$97,903,454	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
Intercompany Receivables from CIDOR	$5,869,822
Trust Funds Held by Others	$391,930
Beneficial Interest in Perpetual Trusts	$1,994,462
Interest Rate Swap	$2,522,859

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$10,779,073	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
US Government Loan Funds Refundable	$1,120,664
Other Liabilities	$1,935,651

Field	Value	IRS element (for citing)
Total Liability	$3,056,315	TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule D, Part V	FormAndLineReferenceDesc
Explanation	Funds are invested with earnings to be used for student scholarships and other academic purposes.	ExplanationTxt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (true)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (true)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY	The organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors.
Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT	Federal financial aid funds under Title IV are received by the University and awarded and disbursed to its students. The University also received financial assistance from the Higher Education Emergency Relief Funds (HEERF) as part of the CARES Act.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
Europe (Including Iceland and Greenland)	Program Services	International recruiters	$35,932
North America (Canada & Mexico only)	Program Services	International recruiters	$1,093
South Asia	Program Services	International recruiters	$1,178

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$38,203	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$38,203	TotalSpentAmt
Transfer To Foreign Corp	false	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	false	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	false	PassiveForeignInvestmestCoInd
Foreign Partnership	false	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements	FormAndLineReferenceDesc
Explanation	EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH ASIA-Accrual	ExplanationTxt

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Email Solicitations	Yes (X)	EmailSolicitationsInd
Phone Solicitations	Yes (X)	PhoneSolicitationsInd
In Person Solicitations	Yes (X)	InPersonSolicitationsInd
Solicitation Of Non Govt Grants	Yes (X)	SolicitationOfNonGovtGrantsInd
Solicitation Of Govt Grants	Yes (X)	SolicitationOfGovtGrantsInd
Special Fundraising Events	Yes (X)	SpecialFundraisingEventsInd
Agrmt Prof Fundraising Acty	Yes (true)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Peak Sports	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 1741	AddressLine1Txt
City	Allen	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	75013	ZIPCd

Field	Value	IRS element (for citing)
Activity	Securing sponsorships and advertising agreements	ActivityTxt
Fundraiser Control Of Funds	false	FundraiserControlOfFundsInd
Gross Receipts	$0	GrossReceiptsAmt
Retained By Contractor	$24,000	RetainedByContractorAmt
Net To Organization	-$24,000	NetToOrganizationAmt

Field	Value	IRS element (for citing)
Total Gross Receipts	$0	TotalGrossReceiptsAmt
Total Retained By Contractors	$24,000	TotalRetainedByContractorsAmt
Total Net To Organization	-$24,000	TotalNetToOrganizationAmt
Licensed States	SC	LicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	President's Cup Golf Tournament	Event1Nm
Gross Receipts Event1	$18,400	GrossReceiptsEvent1Amt
Charitable Contri Event1	$13,720	CharitableContriEvent1Amt
Gross Revenue Event1	$4,680	GrossRevenueEvent1Amt
Rent Facility Costs Event1	$6,282	RentFacilityCostsEvent1Amt
Other Direct Expenses Event1	$999	OtherDirectExpensesEvent1Amt
Gross Revenue Event2	$0	GrossRevenueEvent2Amt
Gross Revenue Other Events	$0	GrossRevenueOtherEventsAmt
Gross Receipts Total	$18,400	GrossReceiptsTotalAmt
Charitable Contributions Tot	$13,720	CharitableContributionsTotAmt
Gross Revenue Total Events	$4,680	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$6,282	RentFcltyCostsTotalEventsAmt
Oth Direct Expnss Total Events	$999	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$7,281	DirectExpenseSummaryEventsAmt
Net Income Summary	-$2,601	NetIncomeSummaryAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule G, Part I, Line 2b(iv)	FormAndLineReferenceDesc
Explanation	The professional fundraising services were consulting in nature. No gross receipts were directly generated from the services provided.	ExplanationTxt

Schedule I IRS990ScheduleI

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

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt
Student Scholarships	2534	$37,582,585
HEERF grants	50	$23,903

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds.	FormAndLineReferenceDesc
Explanation	The financial aid office at Charleston Southern University requires students to complete the Free Application for Federal Student Aid (FAFSA) form to determine eligibility for Federal, State, and institutional grants, scholarships, and loans. This is an equitable formula that measures all assets consistently. In addition to this form, the institution does require some other guidelines in the event that funds are offered based upon certain academic credentials or performance in a University sponsored activity or athletic event. These credentials are clearly stated in the University catalog and the University website. Enrollment and eligibility are monitored by the University. Scholarships are applied directly to student accounts. No cash changes hands.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	Yes (X)	TravelForCompanionsInd
Idemnification Gross Up Pmts	Yes (X)	IdemnificationGrossUpPmtsInd
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Personal Services	Yes (X)	PersonalServicesInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (true)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	Yes (true)	AnyNonFixedPaymentsInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Dondi E Costin
President	$334,926	$0	$11,250	$0	$42,518	$0	$31,937	$0	$58,276	$0	$478,907	$0	$0	$0
Jeff Barber
Athletic Director	$143,278	$0	$4,500	$0	$6,391	$0	$7,500	$0	$39,155	$0	$200,824	$0	$0	$0
Anthony Turner
VP Enrollment/Marketing	$137,959	$0	$3,225	$0	$657	$0	$6,792	$0	$44,095	$0	$192,728	$0	$0	$0
Jackie Fish
VP Academic Affairs	$164,650	$0	$4,889	$0	$539	$0	$8,148	$0	$14,293	$0	$192,519	$0	$0	$0
Robert L Blackmon
VP of Business Affairs & Finance	$139,061	$0	$4,200	$0	$1,226	$0	$7,000	$0	$11,591	$0	$163,078	$0	$0	$0
David Baggs
VP for Development	$134,701	$0	$4,094	$0	$8	$0	$6,822	$0	$13,553	$0	$159,178	$0	$0	$0
Jairy C Hunter Jr
President Emeritus	$290,737	$0	$4,650	$0	$3,160	$0	$7,750	$0	$37,215	$0	$343,512	$0	$0	$0
James Radebaugh
Head Basketball Coach	$171,190	$0	$5,382	$0	$646	$0	$8,970	$0	$39,313	$0	$225,501	$0	$0	$0
Autry Denson
Head Football Coach (Part Year)	$161,428	$0	$4,500	$0	$538	$0	$8,750	$0	$37,398	$0	$212,614	$0	$0	$0
Gabby Poole
Director, PA Program, Dean of COHS	$123,936	$0	$3,840	$0	$14,000	$0	$6,587	$0	$12,471	$0	$160,834	$0	$0	$0
Jacob Thorpe
Director, PT Program	$134,430	$0	$4,020	$0	$7,105	$0	$6,700	$0	$373	$0	$152,628	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule J, Part I, Line 1a Travel for companions	Travel for companions: The President's and President Emeritus' wives travel with them on occasion to support development and public relations efforts of the University. The governing board has specifically authorized this and recognizes it as necessary and for bona fide business purposes; this benefit is therefore not included as taxable compensation to the President or President Emeritus.
Schedule J, Part I, Line 1a Tax indemnification and gross-up payments	Tax indemnification and gross-up payments: The University provides reimbursements for tax obligations for various fringe benefits for all officers, the President Emeritus, Director, PT Program, VP for Enrollment/Marketing, and Interim VP for Enrollment. This benefit is included in taxable compensation.
Schedule J, Part I, Line 1a Housing allowance or residence for personal use	Housing allowance or residence for personal use: The University does not have a residence on campus provided to the President free of charge as do many colleges and universities. In order to address this inequity, the governing board has authorized payment of a housing allowance to the Charleston Southern University President. This is included in taxable compensation. A ministerial housing allowance is also provided to the President, VP of Strategic Planning, VP for Student Life and Dean of Students, and the Interim VP for Enrollment. Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. All officers noted above met the qualifications for and received a ministerial housing allowance during the tax year. The President Emeritus receives a housing allowance that is treated as taxable income on his W-2.
Schedule J, Part I, Line 1a Health or social club dues or initiation fees	Health or social club dues or initiation fees: The governing board has authorized the payment of social club dues for the President and the President Emeritus for the purpose of entertaining University donors, board members, etc. Business use of these clubs are not included in taxable compensation since they are for bona fide business purposes. Personal use of these clubs are included in taxable compensation.
Schedule J, Part I, Line 1a Personal services	Personal Services: The President and President Emeritus are also authorized by the governing board to receive reimbursement for housekeeping and yard services specifically for events where University guests are entertained at their personal residences for bona fide business purposes. This is not treated as taxable compensation.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan	Per instruction from the University's governing board, a nonqualified retirement plan has been established to which the President Emeritus, Dr. Jairy Hunter, is authorized to participate. Total amount contributed during the year was $1,000.
Schedule J, Part I, Line 7 Non-fixed payments	Non fixed discretionary bonus payments were paid to all employees in May of 2022, inclusive of officers and key highly compensated employees and are reported accordingly for individuals listed on this return on Schedule J, Part II, Column B(ii).

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
Educational Facilities Authority for Private Nonprofit Institutions
A	576000286	000000000	2017-02-03	$11,000,000	Bond A, issued 2/03/2017 -New Construction and equipment for new building.	false	false	false
Educational facilities Authority for Private Nonprofit Institutions
B	576000286	000000000	2017-12-19	$44,000,000	Bond B, Issued 12/19/2017 - Refunding of 7/9/2003 bond and new construction and equipment	false	false	false

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Bond DefeasedBondDefeasedAmt	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Capitalized InterestCapitalizedInterestAmt	Refunding EscrowRefundingEscrowAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Credit EnhancementCreditEnhancementAmt	Working Capital ExpendituresWorkingCapitalExpendituresAmt	Capital ExpendituresCapitalExpendituresAmt	Other Spent ProceedsOtherSpentProceedsAmt	UnspentUnspentAmt	Substantial CompletionSubstantialCompletionYr	Refunding Tax Exempt BondsRefundingTaxExemptBondsInd	Refunding Taxable BondsRefundingTaxableBondsInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd
A	$1,870,731	$0	$11,000,000	$0	$0	$0	$191,454	$0	$0	$10,808,546	$0	$0	2017	false	false	Yes (true)	Yes (true)
B	$3,773,025	$0	$44,000,000	$0	$0	$0	$186,430	$0	$0	$30,721,837	$13,091,733	$0	2019	Yes (true)	false	Yes (true)	Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Any Research AgreementsAnyResearchAgreementsInd	Private Bus Use By OthersPrivateBusUseByOthersPct	Private Bus Concerning UBIPrivateBusConcerningUBIPct	Total Private Business UseTotalPrivateBusinessUsePct	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd	Engage Bond Counsel ContractsEngageBondCounselContractsInd
A	false	false	false	false	0.0	0.0	0.0	false	false	Yes (true)
B	false	false	Yes (true)	false	0.036	0.0	0.036	false	false	Yes (true)	Yes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Term Of HedgeTermOfHedgePct	Superintegrated HedgeSuperintegratedHedgeInd	Hedge TerminatedHedgeTerminatedInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
Truist
A	false	false	false	Yes (true)	Yes (true)	Yes (true)	10.0	Yes (true)	false	false	false	Yes (true)
Truist
B	false	false	false	Yes (true)	Yes (true)	Yes (true)	15.0	Yes (true)	false	false	false	Yes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (true)
B	Yes (true)

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule K, Part IV, Line 2c COLUMN A	Issuer name: Educational Facilities Authority for Private Nonprofit Institutions The calculation for computing no rebate due was performed on 02/03/2022
Schedule K, Part IV, Line 2c COLUMN B	Issuer name: Educational facilities Authority for Private Nonprofit Institutions The calculation for computing no rebate due was performed on 12/01/2022

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Kimberly Baggs	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Relationship Description	Family member of David Baggs, Officer	RelationshipDescriptionTxt
Transaction	$69,561	TransactionAmt
Transaction	Employee Compensation	TransactionDesc
Sharing Of Revenues	false	SharingOfRevenuesInd

Schedule M IRS990ScheduleM

Cars And Other Vehicles CarsAndOtherVehiclesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$70,000	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	4	ContributionCnt
Noncash Contributions Rpt F990	$33,738	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Desc	Training DVDs	Desc
Contribution	800	ContributionCnt
Noncash Contributions Rpt F990	$20,000	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Cost	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	1	Form8283ReceivedCnt
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (true)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule M, Part I Explanations of reporting method for number of contributions	FormAndLineReferenceDesc
Explanation	Securities - Publicly traded - The number of contributions represent the number of contributions received, not the number of items donated. Cars and other vehicles - The number of contributions represent the number of items received. Other - Training DVDs The number of contributions represent the number of items received.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part III, Line 4d Description of other program services	(Expenses $ 2,313,434 including grants of $ 0)(Revenue $ 89,508) Academic Support: The University library (approximately 250,000 volumes held) provides online and in-person support for the principal academic divisions. The L. Mendel Rivers Library includes a coffeehouse, Java City, on the main floor and several small study rooms available by reservation for students on the second floor. Charleston Southern University students may access the Internet within limitations to facilitate diversity and personal growth in technology, informational research skills, complete online classes and exams, and practice Netiquette and online communication skills. The library is also a depository of US Government documents, a member of PASCAL, the statewide academic library consortium, and provides free research and instructional services to students, faculty, staff, and guests. Internet access is provided free of charge to all students in the computer labs and library except for pre-determined lab fees that are required for some classes. CSU is a completely wireless campus, providing access in the residence halls for all registered resident students. We continue to increase the number of e-books and electronic databases as more of the academic literature is becoming available online rather than in printed format. Every student, staff, and faculty member have full access to classroom tools to facilitate study individually or in groups as well as attend classes virtually. The Reference Desk is always staffed in person and online for student assistance and our library staff are all credentialed and granted faculty status.
Form 990, Part VI, Line 1a Delegate broad authority to a committee	The Executive Committee consists of the officers of the Board and the Chairman of the standing committees. The Executive Committee has the power, in the interim of the meetings of the Board of Trustees, to do all acts and perform all duties and services necessary to the operation of CSU within the established policy of the Board. This provision does not authorize any act relating to capital improvements, unless the Executive Committee is given such authority by the Board. All actions of the Executive Committee exercised under this provision are reported to the Board of Trustees at the next regular or special meeting for review and consideration, and whenever necessary for ratification.
Form 990, Part VI, Line 7a Members or stockholders electing members of governing body	The governance of Charleston Southern University is vested in a Board of Trustees, elected by the Messengers to the South Carolina Baptist Convention in the manner and for the terms prescribed in the charter of the institution, in accordance with the action of the Convention. The South Carolina Baptist Convention is an association of cooperating churches which meets annually for two days to conduct Convention business. Each church that contributes to the Cooperative Program and adheres to the Baptist Faith and Message 2000 is allowed to send a delegation of messengers to the annual meeting. Messengers register in advance and credentials are issued (including voting ballots) to qualified messengers.
Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders	The Messengers to the South Carolina Baptist Convention must approve all changes or amendments to the University's charter.
Form 990, Part VI, Line 11b Review of form 990 by governing body	Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.
Form 990, Part VI, Line 12c Conflict of interest policy	All trustees and senior administration are required to submit a written listing of any such interests. Any disclosed potential conflicts are reviewed by the officers of the board. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.
Form 990, Part VI, Line 15a Process to establish compensation of top management official	The independent officers of the board review compensation data for other college and university presidents and annual evaluations of the President's performance which are completed by each board member annually. This data is utilized in setting appropriate compensation levels for the upcoming term of the President's contract. The resulting recommendation is presented to the full independent Board of Trustees for discussion and approval contemporaneously. The approval and discussion is documented in the board minutes. Compensation of the organization's other officers is determined annually by the President considering performance and comparability data for others with similar responsibilities at similar institutions. The President is independent. Deliberations and decisions are documented in the HR files.
Form 990, Part VI, Line 19 Required documents available to the public	Governing documents are not available to the general public. The conflict of interest policy and the financial statements are available to the general public upon request.
Form 990, Part VII, Section A, Line 1a	Compensation reported in Part VII, column D is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C.
Form 990, Part XI, Line 9 Other changes in net assets or fund balances	Gain on Beneficial Interest in Perpetual Trust - -32470; Unrealized Gain on Interest Rate Swap - 1932480;

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
South Carolina Baptist Convention
190 Stonebridge Drive	Columbia	SC	29240	570360087	Association of Southern Baptist Churches	SC	501(c)(3)	1	NA	false
The Baptist Foundation of South Carolina
190 Stoneridge Drive	Columbia	SC	29210	570348054	Institution of SCBC designated for the management of trust funds	SC	501(c)(3)	1	South Carolina Baptist Convention	false

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt	OwnershipOwnershipPct	Controlled OrganizationControlledOrganizationInd
Charleston Interstate Development Corporation
9280 University Boulevard	Charleston SC	SC	29406	201990558	Real Estate	SC	Charleston Southern University	C Corporation	$2,737,121	$5,597,936	1	Yes (true)
Charitable remainder unitrusts (2)
					Hold assets and remit income to the university	SC	Charleston Southern University					Yes (true)

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (true)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (true)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (true)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	Charleston Interstate Development Corp	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	D	TransactionTypeTxt
Involved	$5,869,822	InvolvedAmt
Method Of Amount Determination	Fair Market Value	MethodOfAmountDeterminationTxt