2024-05-10T18:20:13+00:00 2023-06-30 135565207 KPMG LLP 500 WEST 5TH STREET SUITE 800 WINSTONSALEM NC 27401 990 2022-07-01 581825259 Clark Atlanta University Inc CLAR 4048808000 223 James P Brawley Dr SW Atlanta GA 30314 Christopher Lee SVP, CFO 4048806876 2024-05-10 true Christopher Lee 999009999 WHITNEY B HEBRON P01226647 3362753394 2022 2023-04-26 12:10:37Z George T French 223 James P Brawley Dr SW Atlanta GA 30314 181186992 false X www.cau.edu X 1988 GA Clark Atlanta University is a doctoral research university that offers undergraduate, graduate and professional degree programs as well as non-degree certificate programs. 28 27 1409 100 0 0 88203690 46159009 118136223 124488282 4846667 4336689 3076812 2775247 214263392 177759227 46584482 36077548 0 62778503 66145453 0 3205875 64132778 64727037 173495763 166950038 40767629 10809189 327613347 350359128 19803040 24524491 307810307 325834637 X Clark Atlanta University is a research institution with activity characterized by a focus on the intellectual and personal development of each student. Its purpose is to prepare a community of learners who excel in their chosen endeavors and become responsible, productive, and innovative citizen leaders, locally and globally. false false 70771126 35522913 97403998 INSTRUCTION: CLARK ATLANTA UNIVERSITY (CAU), FORMED IN 1988 AS A RESULT OF THE CONSOLIDATION OF TWO INDEPENDENT HISTORICALLY BLACK INSTITUTIONS - ATLANTA UNIVERSITY (1865) AND CLARK COLLEGE (1869), IS A UNITED METHODIST CHURCH RELATED, PRIVATE, COEDUCATIONAL, RESIDENTIAL, AND COMPREHENSIVE URBAN INSTITUTION. THE UNIVERSITY AWARDS BACHELORS, MASTERS, SPECIALIST AND DOCTORAL DEGREES. 18371719 316207 18423853 AUXILIARY ENTERPRISES: AS A RESIDENTIAL INSTITUTION, CLARK ATLANTA UNIVERSITY PROVIDED ON-CAMPUS HOUSING FOR APPROXIMATELY 1168 OF ITS 4,340 STUDENTS. THE UNIVERSITY ALSO PROVIDES DINING SERVICES TO STUDENTS IN THE RESIDENTIAL HALLS, FACULTY, STAFF AND OTHER EXTERNAL PARTIES. 14235813 24366 4002528 STUDENT SERVICES: LEAVERAGING ITS DISTINCTIVE HISTORY, CLARK ATLANTA UNIVERSITY IS AN URBAN RESEARCH UNIVERSITY THAT TRANSFORMS THE LIVES OF STUDENTS AND THEIR COMMUNITIES BY PREPARING CITIZEN LEADERS TO BE PROBLEM-SOLVERS, THROUGH INNOVATIVE LEARNING PROGRAMS, SUPPORTIVE INTERACTIONS WITH FACULTY, STAFF, AND STUDENTS, EXEMPLARY SCHOLARSHIP, AND PURPOSEFUL SERVICE. 25344571 214063 6415589 OTHER PROGRAM SERVICES: ADDITIONAL PROGRAM SERVICES EXPENDITURES AT CLARK ATLANTA UNIVERSITY INCLUDE PUBLIC SERVICE ($ 3,825,625), ACADEMIC SUPPORT ($ 11,492,579), AND RESEARCH ($ 10,026,367) 25344571 214063 6415589 128723229 true true false true false false true false true true false false false true true true false true false true false true false true false false false true true false false false false false false false false false false false false false false false false false true 504 0 true 1409 true false false false false false true true false false false false false false X 28 27 false false false false false false false true true false false true true true true true true true true false GA X Christopher Lee 4048806876 223 James P Brawley Dr SW Atlanta GA 30314 George French Jr President 40.0 X X 695120 0 80729 Gregory Morrison Chair 5.0 X X 0 0 0 Leonard Walker Vice Chair 5.0 X X 0 0 0 Stephanie Russell Secretary 5.0 X X 0 0 0 Al Reid Trustee 5.0 X 0 0 0 Alvin Trotter Trustee 5.0 X 0 0 0 Bobbie Kennedy Sanford Trustee 5.0 X 0 0 0 Brenda Walker Trustee 5.0 X 0 0 0 Carolyn McClain Young Trustee 5.0 X 0 0 0 Charmaine Ward-Millner Trustee 5.0 X 0 0 0 Derrick Williams Trustee 5.0 X 0 0 0 Ernest Green Trustee 5.0 X 0 0 0 Errol Taylor Trustee 5.0 X 0 0 0 Hill Ermina Trustee 5.0 X 0 0 0 Ingrid Saunders Jones Trustee 5.0 X 0 0 0 Isaac Snype Jr Trustee 5.0 X 0 0 0 James Colon Trustee 5.0 X 0 0 0 John Bryant Trustee 5.0 X 0 0 0 Michael Melton Trustee 5.0 X 0 0 0 R William Ide Trustee 5.0 X 0 0 0 Rev Michael McQueen Trustee 5.0 X 0 0 0 Richard Holmes Trustee 5.0 X 0 0 0 Salvador Diaz-Verson Trustee 5.0 X 0 0 0 Shaunte' Norris Trustee 5.0 X 0 0 0 Tharon Johnson Trustee 5.0 X 0 0 0 Thomas Dortch Jr Trustee 5.0 X 0 0 0 Valerie Love Trustee 5.0 X 0 0 0 Wendy Lewis Trustee 5.0 X 0 0 0 William Pickard Trustee 5.0 X 0 0 0 Eli Phillips Executive Vice President, Chief Operating Officer 40.0 X 347769 0 38042 Garlen Wesson Provost and Sr. Vice President of Academic Affairs 40.0 X 264063 0 33487 Latanya Merritt Interim, Finance Lead/CFO 40.0 X 213287 0 45416 Richard Lucas Jr VP Institutional Advancement 40.0 X 211022 0 44965 Sam Burston VP & Chief Advancement Officer 40.0 X 163553 0 20535 Bonita Dukes VP Facilities Management 40.0 X 229479 0 20751 Charles Cooper CIO and Associate Vice Pres. 40.0 X 187435 0 43753 Debra Hoyt CPO and SVP Org Development 40.0 X 247475 0 34514 Jaideep Chaudhary Dean of Arts and Sciences 40.0 X 218913 0 10807 Jennifer Ervin General Counsel 40.0 X 286838 0 26911 Silvanus Udoka Dean School of Business 40.0 X 303988 0 15216 Jamie Pleasant Dean -Graduate Education 40.0 X 176106 0 40912 Kelly Brown-Morris Chief Development Officer 40.0 X 182698 0 25618 Mesfin Bezuneh Dean of Business 40.0 X 185849 0 31594 Roy George Associate Professor 40.0 X 183122 0 49231 Shafiq Khan Eminent Scholar Professor 40.0 X 213010 0 41623 Lanze Thompson Executive Vice President, CFO & Chief Strategy Officer 40.0 X 273048 0 20658 4582775 0 624762 90 true true false SODEXO INC AFFILIATES CAMPUS SERVICES 223 JAMES P BRAWLEY DRIVE SW ATLANTA GA 30314 FOOD SERVICE MANAGEMENT 7052218 C & W FACILITY SERVICES 4002 SOLUTIONS CENTER CHICAGO IL 606774000 HOUSEKEEPING/MAINTENANCE SVCS 6468124 Winter Johnson Construction 191 Peachtree St ATLANTA GA 30303 CONSTRUCTION SERVICES 5378909 ELLUCIAN COMPANY LP 62578 COLLECTION CENTER DRIVE CHICAGO IL 606930625 TECHNOLOGY MANAGED SERVICES 2249785 Facilities Maintenance Management 137 Aspen Square Denham Springs LA 70726 MAINTENANCE AND CONSTRUCTION 1835458 42 256084 28603888 17299037 46159009 Student Tuition and fees 900099 89934464 89934464 Housing 900099 8117186 8117186 Dining Hall 900099 9892487 9892487 Vending, Games, Parking, Commissions 900099 1020290 1020290 Student Government Aid 900099 15523855 15523855 0 0 0 0 124488282 4613736 4613736 295830 211607 84223 0 84223 84223 2636267 2913314 -277047 0 -277047 -277047 215893 256084 302844 -86951 -86951 Other Revenue 900099 2777975 2777975 0 0 0 0 2777975 177759227 126245967 0 5354251 35936950 35936950 140598 140598 3669734 904710 1919839 845185 49526906 37246880 11785273 494753 1724970 1321932 394650 8388 7594891 5717933 1783200 93758 3628952 2631844 908193 88915 7958878 7676082 211649 71147 962071 962071 636172 14000 622172 159000 159000 331117 331117 15219120 8963171 5583178 672771 449319 18083 18315 412921 4070896 2708049 1268572 94275 2976226 862075 2103305 10846 4454387 3991282 457665 5440 1674431 1420515 241099 12817 255838 177969 69162 8707 176914 53865 123049 11031124 10047562 810584 172978 948783 948783 Repairs & Maintenance 4287360 2103923 2083093 100344 Atlanta University Center Shared Expenses 5428214 4818485 609729 Bad Debt Allowance 563069 563069 3144118 1967321 1064167 112630 166950038 128723229 35020934 3205875 78850173 69314989 4317593 16052349 2923707 7176590 0 0 3623972 2512790 2247800 2172192 337179894 196330648 133817199 140849246 92370243 102101873 8575416 8385895 0 887244 1793204 327613347 350359128 10242982 9364444 708825 717690 963414 6163839 0 496341 298952 7391478 7979566 19803040 24524491 X 175528922 180071037 132281385 145763600 307810307 325834637 327613347 350359128 10809189 7215141 0 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 159000 159000 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY The University engaged the services of a consultant to establish a credible presence to monitor bills and develop strategic relations with the State of Georgia. 311890 X X X false 92509648 4209246 7887944 1047774 908453 102650611 102435884 2925253 -11147187 746146 958156 92509648 74408547 11279928 18504141 905699 851033 102435884 72500748 162040 3687185 1198142 743284 74408547 71438808 169551 2985338 1367347 725602 72500748 0.0 0.4 0.6 false false 19010504 19010504 244646939 156282390 88364549 59978771 40048258 19930513 13543680 13543680 140849246 Bonds payable, net (note 8) Refundable advances (note 4) 1434948 BOA Loans Payable 3702935 Other liabilities (note 16) 688960 Asset retirement obligation 1210936 Obligations under right of use lease 941787 7979566 X 149193775 7215141 113620 514452 7843213 141350562 331117 36077548 36408665 177759227 131169445 113620 514452 628072 130541373 331117 36077548 36408665 166950038 Schedule D, Part III, Line 1b(ii) COLLECTIONS OF ART - FINANCIAL STATEMENT FOOTNOTE THE COLLECTIONS THAT WERE ACQUIRED PRIOR TO 2005 THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE UNIVERSITY'S INCEPTION ARE NOT RECOGNIZED AS ASSETS ON THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS ARTWORK IN NET ASSETS WITHOUT DONOR RESTRICTIONS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED OR AS NET ASSETS WITH DONOR RESTRICTIONS IF THE ASSETS USED TO PURCHASE THE ITEMS ARE RESTRICTED BY DONORS. WORKS OF ART ARE INCLUDED AS A COMPONENT OF PROPERTY, PLANT, AND EQUIPMENT, NET. WORKS OF ART ARE NOT DEPRECIATED. Schedule D, Part III, Line 4 Collections of art - description of collections The purpose of the Clark Atlanta University Art Collections is to collect, preserve, study and exhibit fine art works that document American history and culture. To this end, the ideal goal of the University Art Collections is to maintain and cultivate a representative collection of American art, and to encourage scholarly research giving special attention to the development of African American artists within the historical context of American art. Schedule D, Part V, Line 4 Intended uses of endowment funds Generally, the donors of these assets permit the University to use all or part of the income earned on related investments for general or specific purposes such as scholarships, professorships and endowed chairs. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The University is recognized by the Internal Revenue Service as an organization exempt from federal income tax under Section 501(a) of the Internal Revenue Code as an organization described in Section 501(c)(3), except for taxes on income from activities unrelated to its exempt purpose. The University evaluates its uncertain tax positions using the provisions of ASC 740 Income Taxes. The University follows the criterion that an individual tax position has to meet some or all of the benefits of that position to be recognized in the University's financial statements. The University determines whether the relevant tax authority would more likely than not sustain that tax position following an audit by a tax authority. The University has applied this criterion to all tax positions for which the statute of limitations remains open. Prior tax years open to examination by tax authorities under the statute of limitations include fiscal years 2020 through 2022 for the U.S. Federal and state of Georgia jurisdictions. The University has determined that its tax positions satisfy the more likely than not criterion and that no provision for income taxes is required at June 30, 2023 and 2022. The University has a policy to record interest and penalties (if any) related to income tax matters in income tax expense. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 FUNDRAISING EXPENSES - 302845 RENTAL EXPENSES - 211607 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements STUDENT FINANCIAL AID NETTED AGAINST GROSS REVENUES ON THE AUDITED FINANCIAL STATEMENTS - 36077548 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSES - 302845 RENTAL EXPENSES - 211607 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements STUDENT FINANCIAL AID NETTED AGAINST GROSS REVENUES ON THE AUDITED FINANCIAL STATEMENTS - 36077548 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The University publishes its nondiscriminatory policy in the university catalog, bulletins, brochures, and its website. In addition, in accordance with the provisions of Rev. Proc. 75-50, the University draws the majority of its student population from racial minority groups within the U.S. and across the globe, and follows a racially nondiscriminatory policy as to applicants and enrolled students. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The University receives financial aid assistance from governmental agencies in the form of PELL Grants, SEOG Grants, Federal Work Study, Federal Student Loans and other aid based funding from the U.S. Department of Education. This aid is administered through the Office of Financial Aid. Distribution of aid is based on several factors including financial need, academic achievement and field of study. true Central America and the Caribbean ,Grantmaking 22723 Middle East and North Africa ,Grantmaking 24618 Europe (Including Iceland and Greenland) ,Grantmaking 22848 Sub-Saharan Africa ,Grantmaking 67556 South Asia Grantmaking 2853 0 0 0 0 0 0 140598 0 140598 STUDENT FINANCIAL AID Central America and the Caribbean 2 22723 SCHOLARSHIPS FMV STUDENT FINANCIAL AID Middle East and North Africa 2 24618 SCHOLARSHIPS FMV STUDENT FINANCIAL AID Europe (Including Iceland and Greenland) 1 22848 SCHOLARSHIPS FMV STUDENT FINANCIAL AID Sub-Saharan Africa 3 67556 SCHOLARSHIPS FMV STUDENT FINANCIAL AID South Asia 1 2853 SCHOLARSHIPS FMV false false false false false true Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds Non-federal scholarships are awarded to all students from various departments and academic divisions. Awards are based on factors such as academic interest, demonstrated financial need and merit. Funding sources include, but are not limited to; the university's unrestricted scholarship budget, restricted aid, and athletic grant in aid. AWARDS ARE MONITORED ON AN INDIVIDUAL BASIS TO ENSURE THAT AWARDEES CONTINUE TO MAINTAIN THE CRITERIA FOR QUALIFICATION SUCH AS THE MINIMUM GPA, SATISFACTORY ACADEMIC PROGRESS AND DEMONSTRATED NEED WITH ADJUSTMENTS TO THE AID MADE AS APPROPRIATE. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part III Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN -Accrual EUROPE (INCLUDING ICELAND AND GREENLAND) -Accrual MIDDLE EAST AND NORTH AFRICA -Accrual SOUTH ASIA -Accrual SUB-SAHARAN AFRICA -Accrual Jazz under the Stars 274056 157388 116668 1712 3200 33109 99751 Spirit of Greatness 197921 98696 99225 3825 52338 32522 76387 0 471977 256084 215893 5537 55538 65631 176138 302844 -86951 true STUDENT FINANCIAL AID 3620 35936950 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Financial Aid is awarded to students by the office of Student Financial Aid in the Enrollment Services Division of the Student Affairs. The awards are based on factors including academic interest, demonstrated financial need and scholarly achievement that is made up to the student's financial need . Funds are provided by private donors (corporations, individuals and foundations) contributions or endowment funds, the Federal and State governments and also from the University's operating budget. Awards are monitored on an individual basis to ensure that awardees continue to maintain the criteria for qualification such as the minimum GPA, satisfactory academic progress and demonstrated need with adjustments to the aid made as appropriate. X X X true true X X X false false false false false false false false false George French Jr President 695120 0 0 0 0 0 34676 0 46053 0 775849 0 0 0 Eli Phillips Executive Vice President, Chief Operating Officer 347769 0 0 0 0 0 17549 0 20493 0 385811 0 0 0 Garlen Wesson Provost and Sr. Vice President of Academic Affairs 264063 0 0 0 0 0 9577 0 23910 0 297550 0 0 0 Latanya Merritt Interim, Finance Lead/CFO 213287 0 0 0 0 0 11272 0 34144 0 258703 0 0 0 Richard Lucas Jr VP Institutional Advancement 211022 0 0 0 0 0 10821 0 34144 0 255987 0 0 0 Sam Burston VP & Chief Advancement Officer 163553 0 0 0 0 0 8195 0 12340 0 184088 0 0 0 Silvanus Udoka Dean School of Business 303988 0 0 0 0 0 15216 0 0 0 319204 0 0 0 Jennifer Ervin General Counsel 286838 0 0 0 0 0 14571 0 12340 0 313749 0 0 0 Debra Hoyt CPO and SVP Org Development 247475 0 0 0 0 0 12243 0 22271 0 281989 0 0 0 Bonita Dukes VP Facilities Management 229479 0 0 0 0 0 11508 0 9243 0 250230 0 0 0 Charles Cooper CIO and Associate Vice Pres. 187435 0 0 0 0 0 9609 0 34144 0 231188 0 0 0 Jaideep Chaudhary Dean of Arts and Sciences 218913 0 0 0 0 0 10807 0 0 0 229720 0 0 0 Shafiq Khan Eminent Scholar Professor 213010 0 0 0 0 0 10980 0 30643 0 254633 0 0 0 Roy George Associate Professor 183122 0 0 0 0 0 7961 0 41270 0 232353 0 0 0 Mesfin Bezuneh Dean of Business 185849 0 0 0 0 0 9323 0 22271 0 217443 0 0 0 Jamie Pleasant Dean -Graduate Education 176106 0 0 0 0 0 9157 0 31755 0 217018 0 0 0 Kelly Brown-Morris Chief Development Officer 182698 0 0 0 0 0 9358 0 16260 0 208316 0 0 0 Lanze Thompson Executive Vice President, CFO & Chief Strategy Officer 273048 0 0 0 0 0 11817 0 8841 0 293706 0 0 0 Schedule J, Part I, Line 1a Travel for companions Travel for the President's spouse is permissible to limited events dependent on the purpose and activities of the specific events. Schedule J, Part I, Line 1a Housing allowance or residence for personal use The University provides housing to the President. President George French received $160,920 in housing allowance. The related expenses were not treated as taxable compensation. The University requires the president to reside on campus as a condition of his contract. Schedule J, Part I, Line 1a Health or social club dues or initiation fees Social club dues valued at $12,388 were paid for the president. The club membership is necessary for networking and hosting meetings for the University's business and the related expenses were not treated as taxable compensation. Form 990, Part III, Line 4d Description of other program services (Expenses $ 25,344,571 including grants of $ 214,063)(Revenue $ 6,415,589) OTHER PROGRAM SERVICES: ADDITIONAL PROGRAM SERVICES EXPENDITURES AT CLARK ATLANTA UNIVERSITY INCLUDE PUBLIC SERVICE ($ 3,825,625), ACADEMIC SUPPORT ($ 11,492,579), AND RESEARCH ($ 10,026,367) Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is reviewed by the President, Chief Financial Officer, an external independent contractor and the Board of Trustees prior to submission to the IRS. Form 990, Part VI, Line 12c Conflict of interest policy All directors, trustees and University employees are required to complete a conflict of interest statement annually. The conflict of interest statements are monitored by the University Compliance Department and any conflicts are reviewed and resolved according to University policies and procedures. In cases where there is a conflict of interest with a Board member, the Board member shall abstain from discussions and voting on such matters under consideration by the Board and its committees. The minutes of such meeting shall reflect that a disclosure was made and that the Board member having a conflict abstained from voting. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Human Resources department performs an annual review that includes compensation information on executives and key employees of the university consisting of comparable data from peer and other institutions within the relative comparable market as well as survey data collected by the College and University Professional Association for Human Resources (CUPA-HR). The proposed compensation ranges for top management positions of the university is presented to the president who presents it to the Governance and Compensation Committee of the Board of Trustees for oversight approval. Periodically, executive compensation is reviewed by an outside Human Resource consulting firm. Form 990, Part VI, Line 15b Process to establish compensation of other employees Annually, as part of the merit review process, compensation for current employees is calibrated within budget restraints of the university per the relevant cupa range. Parity analyses are conducted for positions to assure equity in terms of gender and tenure, assuming no performance issues. For new hires, offers are calibrated to appropriate cupa ranges. Form 990, Part VI, Line 19 Required documents available to the public The organization's documents are made available upon request.