CHARLESTON SOUTHERN UNIVERSITY: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: CHARLESTON SOUTHERN UNIVERSITY (EIN 57-0474291)
Tax period: 2023-06-01 to 2024-05-31
Filed: 2025-04-09
IRS object ID: 202510999349301556
Schema version: 2023v6.0
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	2025-04-09T14:23:18+00:00	ReturnTs
Tax Period End	2024-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	332621854	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CRI Capin Crouse Advisors LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	345 Massachusetts Ave Suite 300	AddressLine1Txt
City	Indianapolis	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46204	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-06-01	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	Shannon Morrison	PersonNm
Person Title	VP for Finance/CFO	PersonTitleTxt
Phone	8438638000	PhoneNum
Signature	2025-04-09	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Daren Daiga	PreparerPersonNm
PTIN	P01074795	PTIN
Phone	5055022746	PhoneNum
Preparation	2025-04-09	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	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	$117,048,085	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	1290	TotalEmployeeCnt
Total Volunteers	148	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$14,421,400	PYContributionsGrantsAmt
CY Contributions Grants	$5,080,662	CYContributionsGrantsAmt
PY Program Service Revenue	$102,201,523	PYProgramServiceRevenueAmt
CY Program Service Revenue	$107,809,936	CYProgramServiceRevenueAmt
PY Investment Income	$5,842,207	PYInvestmentIncomeAmt
CY Investment Income	$3,243,623	CYInvestmentIncomeAmt
PY Other Revenue	$22,663	PYOtherRevenueAmt
CY Other Revenue	$15,766	CYOtherRevenueAmt
PY Total Revenue	$122,487,793	PYTotalRevenueAmt
CY Total Revenue	$116,149,987	CYTotalRevenueAmt
PY Grants And Similar Paid	$37,606,488	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$40,711,596	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$33,190,827	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$33,769,949	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$24,000	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$1,552,080	CYTotalFundraisingExpenseAmt
PY Other Expenses	$40,697,397	PYOtherExpensesAmt
CY Other Expenses	$39,500,566	CYOtherExpensesAmt
PY Total Expenses	$111,518,712	PYTotalExpensesAmt
CY Total Expenses	$113,982,111	CYTotalExpensesAmt
PY Revenues Less Expenses	$10,969,081	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$2,167,876	CYRevenuesLessExpensesAmt
Total Assets BOY	$205,078,921	TotalAssetsBOYAmt
Total Assets EOY	$207,899,405	TotalAssetsEOYAmt
Total Liabilities BOY	$59,208,878	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$56,688,120	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$145,870,043	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$151,211,285	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	$71,657,009	ExpenseAmt
Grant	$40,561,596	GrantAmt
Revenue	$88,899,899	RevenueAmt
Desc	Instruction: For the fiscal year 2023-2024, enrollment was 3,580 undergraduate and graduate students completing traditional, online, and hybrid courses. 716 degrees (499 undergraduate, 217 graduate and doctoral) were conferred during the year, and the total number of full-time professors was 202 including deans and administrative appointees. We offered 85 undergraduate degrees and 27 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 3371 courses including online and graduate courses during the 2023-2024 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. 1 in South Carolina. Overall, Charleston Southern is ranked No. 3 in South Carolina for the Best Online Bachelor's Programs. 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 68 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 155 students enrolled, remaining one of the largest programs in the state.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$17,938,835	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$4,805,346	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 $89 million of federal, state, and institutional financial aid for more than 3,300 students during the 2023-2024 academic year. Approximately ninety-eight 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 of it's consistent support of veterans and military affiliated students. The school generously participates in the Yellow Ribbon program, providing additional funding for students using the Post 9/11 GI Bill. Over 300 veterans and dependents utilized veteran education benefits at Charleston Southern University during the 2023-24 academic year. Consistent participation in the DOD Memorandum of Understanding and Principles of Excellence programs demonstrates CSU's commitment to the military community.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$10,942,012	ExpenseAmt
Grant	$150,000	GrantAmt
Revenue	$14,049,637	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	$2,588,040	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$55,054	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	$2,588,040	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue	$55,054	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$103,125,896	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	Yes (true)	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	false	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	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	Yes (true)	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	5025	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	1290	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	false	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	Shannon Morrison	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 (46 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
Dr Judy Hetz
Chairman (Part Year)	1.0	Yes (X)	Yes (X)	$0	$0	$0
Mr Bill Carpenter
Secretary	1.0	Yes (X)	Yes (X)	$0	$0	$0
Mr Dean Murphy
Trustee/Chairman	1.0	Yes (X)	Yes (X)	$0	$0	$0
Mr Mark Hood
Trustee/Vice Chairman	1.0	Yes (X)	Yes (X)	$0	$0	$0
Mr Ron Brantley
Vice Chairman (Part Year)/Trustee	1.0	Yes (X)	Yes (X)	$0	$0	$0
Dr DJ Horton
Trustee	1.0	Yes (X)		$0	$0	$0
Dr Frank Bullard
Trustee (Part Year)	1.0	Yes (X)		$0	$0	$0
Dr Gloria Thiem
Trustee (Part Year)	1.0	Yes (X)		$0	$0	$0
Dr James Merritt
Trustee	1.0	Yes (X)		$0	$0	$0
Dr Jerry Williams
Trustee	1.0	Yes (X)		$0	$0	$0
Dr Joseph Russell
Trustee	1.0	Yes (X)		$0	$0	$0
Dr Ryan Ashley
Trustee	1.0	Yes (X)		$0	$0	$0
Dr Ryan Pack
Trustee	1.0	Yes (X)		$0	$0	$0
Dr Tim Spurling
Trustee	1.0	Yes (X)		$0	$0	$0
Mr Adam Robertson
Trustee	1.0	Yes (X)		$0	$0	$0
Mr Bobby Wood
Trustee	1.0	Yes (X)		$0	$0	$0
Mr James Davis
Trustee (Part Year)	1.0	Yes (X)		$0	$0	$0
Mr Jeff Wildes
Trustee	1.0	Yes (X)		$0	$0	$0
Mr Larry Driggers
Trustee	1.0	Yes (X)		$0	$0	$0
Mr Phil Byrd
Trustee	1.0	Yes (X)		$0	$0	$0
Mr Randy Eller
Trustee	1.0	Yes (X)		$0	$0	$0
Mr Rick Redden
Trustee	1.0	Yes (X)		$0	$0	$0
Mr Tim Whitfield
Trustee	1.0	Yes (X)		$0	$0	$0
Mr William Renfrow
Trustee	1.0	Yes (X)		$0	$0	$0
Mrs Julia Martin
Trustee	1.0	Yes (X)		$0	$0	$0
Mrs Linda Fick
Trustee (Part Year)	1.0	Yes (X)		$0	$0	$0
Mrs Missy Branch
Trustee	1.0	Yes (X)		$0	$0	$0
Mrs Terri Austin
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
Brian K Faulkner
President	45.0		Yes (X)	$91,749	$0	$9,676
David Baggs
VP for Development	40.0		Yes (X)	$136,685	$0	$20,149
Dr Anthony Turner
VP Enrollment/Marketing	40.0		Yes (X)	$141,104	$0	$46,160
Dr Dondi E Costin
President (Part Year)	45.0		Yes (X)	$239,718	$0	$57,694
Dr Michael Bryant
VP Strategic Planning, Faith Integration, and Christian Leadership	40.0		Yes (X)	$75,150	$0	$78,734
Dr Scott Yarbrough
VP of Student Success	40.0		Yes (X)	$108,501	$0	$34,146
Janelle Fox
VP Finance & Operations (Part Year)	40.0		Yes (X)	$147,500	$0	$36,188
Jeff Barber
Athletic Director	40.0		Yes (X)	$176,647	$0	$38,102
Jody Jennings
VP Student Life	40.0		Yes (X)	$47,283	$0	$12,930
Michael Wilder
VP Academic Affairs	40.0		Yes (X)	$70,824	$0	$54,416
Robert L Blackmon
VP of Business Affairs & Finance	40.0		Yes (X)	$143,394	$0	$17,667
Dr Jairy Hunter
President Emeritus (Part Year)	40.0			$204,684	$0	$28,326	Yes (X)
Gabby Poole
Director, PA Program, Dean of COHS	40.0			$147,139	$0	$17,945	Yes (X)
Gabe Giardina
Head Football Coach	40.0			$132,351	$0	$38,088	Yes (X)
Jacob Thorpe
Director, PT Program	40.0			$151,006	$0	$7,056	Yes (X)
James Radebaugh
Head Basketball Coach	40.0			$173,981	$0	$13,498	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$2,187,716	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$510,775	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	24	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	$4,831,972
Slingshot LP
1500 S Western Ave	Marion	IN	46953	Bookstore	$2,565,414
Dynamic Campus Solutions Inc
2806 Flintrock Trace Ste A205	Austin	TX	78738	Technology Services	$2,412,144
Trident Construction Co Inc
2245 Technical Parkway	Charleston	SC	294190939	Construction Services	$1,612,963
Chucktown Flight Training LLC
6060 S Aviation Ste 109	N Charleston	SC	29406	Flight Instruction	$1,306,361

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	21	CntrctRcvdGreaterThan100KCnt
Fundraising	$17,675	FundraisingAmt
Related Organizations	$1,256,781	RelatedOrganizationsAmt
Government Grants	$929,224	GovernmentGrantsAmt
All Other Contributions	$2,876,982	AllOtherContributionsAmt
Noncash Contributions	$47,895	NoncashContributionsAmt
Total Contributions	$5,080,662	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Tuition and Fees	611710	$88,899,899	$88,899,899
Auxiliary Services	611710	$14,049,637	$14,049,637
Student Services	611710	$4,805,346	$4,805,346
Interest on Student Loans	611710	$55,054	$55,054

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	$107,809,936	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,913,144	TotalRevenueColumnAmt
Exclusion	$2,913,144	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,310	TotalRevenueColumnAmt
Exclusion	$23,310	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$32,200	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$34,178	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$1,978	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$1,978	TotalRevenueColumnAmt
Exclusion	-$1,978	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,183,868	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$853,389	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$330,479	SecuritiesAmt
Other	$0	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$330,479	TotalRevenueColumnAmt
Exclusion	$330,479	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$4,965	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$17,675	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$10,531	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$5,566	TotalRevenueColumnAmt
Exclusion	-$5,566	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	$116,149,987	TotalRevenueColumnAmt
Related Or Exempt Func Income	$107,809,936	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$3,259,389	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$150,000	TotalAmt
Program Services	$150,000	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$40,561,596	TotalAmt
Program Services	$40,561,596	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$1,822,943	TotalAmt
Program Services	$898,479	ProgramServicesAmt
Management And General	$764,935	ManagementAndGeneralAmt
Fundraising	$159,529	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$62,671	TotalAmt
Management And General	$62,671	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$26,597,010	TotalAmt
Program Services	$25,009,098	ProgramServicesAmt
Management And General	$1,019,644	ManagementAndGeneralAmt
Fundraising	$568,268	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$943,119	TotalAmt
Program Services	$870,035	ProgramServicesAmt
Management And General	$46,811	ManagementAndGeneralAmt
Fundraising	$26,273	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$2,410,176	TotalAmt
Program Services	$2,247,224	ProgramServicesAmt
Management And General	$101,987	ManagementAndGeneralAmt
Fundraising	$60,965	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,934,030	TotalAmt
Program Services	$1,758,815	ProgramServicesAmt
Management And General	$114,978	ManagementAndGeneralAmt
Fundraising	$60,237	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$810,154	TotalAmt
Management And General	$810,154	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$110,433	TotalAmt
Management And General	$110,433	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$162,949	TotalAmt
Management And General	$162,949	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$559,010	TotalAmt
Program Services	$381,599	ProgramServicesAmt
Management And General	$154,089	ManagementAndGeneralAmt
Fundraising	$23,322	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$956,664	TotalAmt
Management And General	$902,334	ManagementAndGeneralAmt
Fundraising	$54,330	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$919,843	TotalAmt
Program Services	$804,010	ProgramServicesAmt
Management And General	$83,161	ManagementAndGeneralAmt
Fundraising	$32,672	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$3,887,269	TotalAmt
Program Services	$2,565,598	ProgramServicesAmt
Management And General	$1,010,690	ManagementAndGeneralAmt
Fundraising	$310,981	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$3,151,192	TotalAmt
Program Services	$3,024,486	ProgramServicesAmt
Management And General	$101,021	ManagementAndGeneralAmt
Fundraising	$25,685	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,660,306	TotalAmt
Program Services	$2,516,537	ProgramServicesAmt
Management And General	$54,842	ManagementAndGeneralAmt
Fundraising	$88,927	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,475,070	TotalAmt
Program Services	$1,365,708	ProgramServicesAmt
Management And General	$109,362	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$5,262,414	TotalAmt
Program Services	$5,042,124	ProgramServicesAmt
Management And General	$167,589	ManagementAndGeneralAmt
Fundraising	$52,701	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,613,980	TotalAmt
Program Services	$1,087,216	ProgramServicesAmt
Management And General	$518,848	ManagementAndGeneralAmt
Fundraising	$7,916	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Other Operating Expenses	$9,013,856	$6,075,255	$2,871,112	$67,489
Food Services	$3,899,660	$3,899,660
Bookstore	$2,437,613	$2,437,613
Repairs and Maintenance	$2,580,153	$2,430,843	$136,525	$12,785

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	$113,982,111	TotalAmt
Program Services	$103,125,896	ProgramServicesAmt
Management And General	$9,304,135	ManagementAndGeneralAmt
Fundraising	$1,552,080	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,795,186	BOYAmt
EOY	$8,127,417	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$34,253,384	BOYAmt
EOY	$29,811,694	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$4,814,939	BOYAmt
EOY	$1,800,566	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$4,631,365	BOYAmt
EOY	$2,513,518	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

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

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

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

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$230,571	BOYAmt
EOY	$106,558	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$175,376,928	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$77,204,422	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$97,903,454	BOYAmt
EOY	$98,172,506	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$44,402,223	BOYAmt
EOY	$37,533,571	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$5,442,569	BOYAmt
EOY	$16,796,824	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$826,157	BOYAmt
EOY	$536,665	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$10,779,073	BOYAmt
EOY	$12,500,086	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$205,078,921	BOYAmt
EOY	$207,899,405	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$5,067,547	BOYAmt
EOY	$5,240,422	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$3,724,390	BOYAmt
EOY	$3,755,513	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$46,226,611	BOYAmt
EOY	$44,227,480	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

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

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$1,134,015	BOYAmt
EOY	$704,272	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,056,315	BOYAmt
EOY	$2,760,433	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$59,208,878	BOYAmt
EOY	$56,688,120	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	$114,382,480	BOYAmt
EOY	$116,938,070	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$31,487,563	BOYAmt
EOY	$34,273,215	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$145,870,043	BOYAmt
EOY	$151,211,285	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$205,078,921	BOYAmt
EOY	$207,899,405	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$2,167,876	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$2,215,571	NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments	-$258,090	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$1,215,885	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	$6,208,564	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$11,132,822	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$20,202,416	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$14,421,400	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,080,662	CurrentTaxYearAmt
Total	$57,045,864	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	$6,208,564	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$11,132,822	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$20,202,416	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$14,421,400	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,080,662	CurrentTaxYearAmt
Total	$57,045,864	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$1,152,403	SubstantialContributorsTotAmt
Public Support Total170	$55,893,461	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,023,622	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$424,119	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$555,999	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,397,357	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,968,654	CurrentTaxYearAmt
Total	$6,369,751	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	$63,415,615	TotalSupportAmt
Gross Receipts Rltd Activities	$483,311,897	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.8814	PublicSupportCY170Pct
Public Support PY170	0.9093	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	$27,291,533	BeginningYearBalanceAmt
Contributions	$818,110	ContributionsAmt
Investment Earnings Or Losses	$2,670,693	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$806,224	GrantsOrScholarshipsAmt
Other Expenditures	$103,887	OtherExpendituresAmt
Administrative Expenses	$28,833	AdministrativeExpensesAmt
End Year Balance	$29,841,392	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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 Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

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

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.087	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.913	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	$131,776,290	OtherCostOrOtherBasisAmt
Depreciation	$54,858,856	DepreciationAmt
Book Value	$76,917,434	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$26,734,928	OtherCostOrOtherBasisAmt
Depreciation	$11,200,475	DepreciationAmt
Book Value	$15,534,453	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$10,372,184	OtherCostOrOtherBasisAmt
Depreciation	$8,125,555	DepreciationAmt
Book Value	$2,246,629	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,347,026	OtherCostOrOtherBasisAmt
Depreciation	$3,019,536	DepreciationAmt
Book Value	$3,327,490	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$98,172,506	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (3 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
Fixed Income Fund	$15,712,626	F
Assets Held for Endowment	$821,395	F
Real Estate	$262,803	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$16,796,824	TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
Intercompany Receivables from CIDCOR	$6,130,928
Trust Funds Held by Others	$393,112
Beneficial Interest in Perpetual Trusts	$2,159,702
Interest Rate Swap	$3,816,344

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$12,500,086	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
US Government Loan Funds Refundable	$915,808
Other Liabilities	$1,844,625

Field	Value	IRS element (for citing)
Total Liability	$2,760,433	TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule D, Part V, Line 4 Intended uses of endowment funds	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.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (5 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
Europe (Including Iceland and Greenland)	Program Services	International recruiters	$23,639
North America (Canada & Mexico only)	Program Services	International recruiters	$13,700
South Asia	Program Services	International recruiters	$5,350
Sub-Saharan Africa	Program Services	Refund of unused funds	$5,822
Russia and Neighboring States	Program Services	International recruiters	$5,250

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	$53,761	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$53,761	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; RUSSIA AND NEIGHBORING STATES-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual	ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	President Cup Golf Tournament	Event1Nm
Gross Receipts Event1	$22,640	GrossReceiptsEvent1Amt
Charitable Contri Event1	$17,675	CharitableContriEvent1Amt
Gross Revenue Event1	$4,965	GrossRevenueEvent1Amt
Rent Facility Costs Event1	$6,083	RentFacilityCostsEvent1Amt
Other Direct Expenses Event1	$4,448	OtherDirectExpensesEvent1Amt
Gross Revenue Event2	$0	GrossRevenueEvent2Amt
Gross Revenue Other Events	$0	GrossRevenueOtherEventsAmt
Gross Receipts Total	$22,640	GrossReceiptsTotalAmt
Charitable Contributions Tot	$17,675	CharitableContributionsTotAmt
Gross Revenue Total Events	$4,965	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$6,083	RentFcltyCostsTotalEventsAmt
Oth Direct Expnss Total Events	$4,448	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$10,531	DirectExpenseSummaryEventsAmt
Net Income Summary	-$5,566	NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Student Leadership University Inc	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1560 Orange Ave Ste 200	AddressLine1Txt
City	Winterpark	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32789	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	570624226	RecipientEIN
IRC Section	501(c)(3)	IRCSectionDesc
Cash Grant	$150,000	CashGrantAmt
Purpose Of Grant	Program Support	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	Student Scholarships	GrantTypeTxt
Recipient	2640	RecipientCnt
Cash Grant	$40,561,596	CashGrantAmt

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. Charleston Southern University grants funds to non-profit organizations whose vision and mission are in alignment with the University's programs. The University verifies non-profit status prior to granting funds to any organization.	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
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 (12 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
Dr Anthony Turner
VP Enrollment/Marketing	$127,250	$0	$12,800	$0	$1,054	$0	$7,000	$0	$39,160	$0	$187,264	$0	$0	$0
David Baggs
VP for Development	$136,378	$0	$0	$0	$307	$0	$6,922	$0	$13,227	$0	$156,834	$0	$0	$0
Dr Dondi E Costin
President (Part Year)	$221,915	$0	$1,750	$0	$16,053	$0	$30,187	$0	$27,507	$0	$297,412	$0	$0	$0
Janelle Fox
VP Finance & Operations (Part Year)	$146,560	$0	$0	$0	$940	$0	$6,550	$0	$29,638	$0	$183,688	$0	$0	$0
Jeff Barber
Athletic Director	$164,958	$0	$0	$0	$11,689	$0	$8,500	$0	$29,602	$0	$214,749	$0	$0	$0
Dr Michael Bryant
VP Strategic Planning, Faith Integration, and Christian Leadership	$69,565	$0	$0	$0	$5,585	$0	$7,788	$0	$70,946	$0	$153,884	$0	$0	$0
Robert L Blackmon
VP of Business Affairs & Finance	$141,812	$0	$0	$0	$1,582	$0	$7,098	$0	$10,569	$0	$161,061	$0	$0	$0
Gabby Poole
Director, PA Program, Dean of COHS	$146,257	$0	$0	$0	$882	$0	$6,587	$0	$11,358	$0	$165,084	$0	$0	$0
Gabe Giardina
Head Football Coach	$124,420	$0	$0	$0	$7,931	$0	$6,250	$0	$31,838	$0	$170,439	$0	$0	$0
Jacob Thorpe
Director, PT Program	$143,942	$0	$0	$0	$7,064	$0	$6,739	$0	$317	$0	$158,062	$0	$0	$0
Dr Jairy Hunter
President Emeritus (Part Year)	$144,844	$0	$0	$0	$59,840	$0	$3,555	$0	$24,771	$0	$233,010	$0	$0	$0
James Radebaugh
Head Basketball Coach	$173,634	$0	$0	$0	$347	$0	$3,807	$0	$9,691	$0	$187,479	$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, and Director, PT Program. 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 current Charleston Southern University President, Keith Faulkner. This is included in taxable compensation. A ministerial housing allowance is also provided to the VP of Strategic Planning, VP for Student Life and Dean of Students, and the outgoing President, Dondi Costin. 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 the University's President and the VP for Enrollment/Marketing 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	$2,256,234	$0	$11,000,000	$0	$0	$0	$191,454	$0	$0	$10,808,546	$0	$0	2017	false	false	Yes (true)	Yes (true)
B	$4,877,325	$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

Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp

Field	Value	IRS element (for citing)
Cash Grant	$22,000	CashGrantAmt
Type Of Assistance	Institutional Scholarships	TypeOfAssistanceTxt
Assistance Purpose	Institutional Scholarships	AssistancePurposeTxt

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	$62,671	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	$35,000	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	3	ContributionCnt
Noncash Contributions Rpt F990	$12,895	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	0	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	FormAndLineReferenceDesc
Explanation	The number of contributions represent the number of contributions received, not the number of items donated.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part III, Line 4d Description of other program services	(Expenses $ 2,588,040 including grants of $ 0)(Revenue $ 55,054) 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.
Form 990, Part VI, Line 15b Process to establish compensation of other employees	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 - 114807; Unrealized Gain on Interest Rate Swap - 1105578; Transfer to subsidiary - -4500;

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	$2,397,880	$5,352,353	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	$6,130,928	InvolvedAmt
Method Of Amount Determination	Fair Market Value	MethodOfAmountDeterminationTxt