LIMESTONE UNIVERSITY: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- LIMESTONE UNIVERSITY (EIN 57-0314402)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-13
- IRS object ID
- 202401349349308350
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-13T15:59:53-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 882730877 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHERRY BEKAERT ADVISORY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 110 EAST COURT STREET SUITE 500 | AddressLine1Txt |
| City | GREENVILLE | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570314402 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIMESTONE UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIME | BusinessNameControlTxt |
| Phone | 8007957151 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1115 COLLEGE DRIVE | AddressLine1Txt |
| City | GAFFNEY | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29340 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEREMY WHITAKER | PersonNm |
| Person Title | ACTING PRESIDENT | PersonTitleTxt |
| Phone | 8007957151 | PhoneNum |
| Signature | 2024-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JEREMY | PersonFirstNm |
| Person Last | WHITAKER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMY DOSIK | PreparerPersonNm |
| PTIN | P00890743 | PTIN |
| Phone | 8642333981 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JEREMY WHITAKER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1115 COLLEGE DRIVE | AddressLine1Txt |
| City | GAFFNEY | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29340 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $71,422,456 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LIMESTONE.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1845 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | LIMESTONE UNIVERSITY IS A FOUR-YEAR, LIBERAL ARTS INSTITUTION IN GAFFNEY, SC. ESTABLISHED IN 1845, LIMESTONE OFFERS MASTERS, BACHELOR AND ASSOCIATE DEGREES THROUGH TRADITIONAL AND NON-TRADITIONAL EDUCATIONAL OPPORTUNITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 30 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 30 | VotingMembersIndependentCnt |
| Total Employee | 330 | TotalEmployeeCnt |
| Total Volunteers | 30 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $12,714,739 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,908,804 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $39,410,218 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $39,796,895 | CYProgramServiceRevenueAmt |
| PY Investment Income | $6,337,393 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,909,764 | CYInvestmentIncomeAmt |
| PY Other Revenue | $54,238 | PYOtherRevenueAmt |
| CY Other Revenue | $64,252 | CYOtherRevenueAmt |
| PY Total Revenue | $58,516,588 | PYTotalRevenueAmt |
| CY Total Revenue | $45,679,715 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $16,928,239 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $14,458,709 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $19,561,413 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $19,991,807 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $131,661 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $55,893 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $584,408 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $23,812,294 | PYOtherExpensesAmt |
| CY Other Expenses | $23,810,711 | CYOtherExpensesAmt |
| PY Total Expenses | $60,433,607 | PYTotalExpensesAmt |
| CY Total Expenses | $58,317,120 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,917,019 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$12,637,405 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $85,120,359 | TotalAssetsBOYAmt |
| Total Assets EOY | $73,143,263 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $37,901,596 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $40,696,776 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $47,218,763 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $32,446,487 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF LIMESTONE UNIVERSITY IS TO EDUCATE STUDENTS FROM DIVERSE BACKGROUNDS IN THE LIBERAL ARTS AND SELECTED PROFESSIONAL DISCIPLINES. BY PROVIDING DEGREE PROGRAMS THROUGHOUT SOUTH CAROLINA AND BY WAY OF THE INTERNET, LIMESTONE UNIVERSITY OFFERS OPPORTUNITIES FOR PERSONAL AND PROFESSIONAL GROWTH TO INDIVIDUALS WHO MAY FIND ACCESS TO HIGHER EDUCATION DIFFICULT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $46,302,586 | ExpenseAmt |
| Grant | $14,458,709 | GrantAmt |
| Revenue | $39,796,895 | RevenueAmt |
| Desc | LIMESTONE UNIVERSITY PROVIDES POST-SECONDARY EDUCATION FOR APPROXIMATELY 2,250 FTE DEGREE-SEEKING STUDENTS, INCLUDING ACADEMIC/STUDENT SUPPORT AND AUXILIARY SERVICES. | Desc |
| Total Program Service Expenses | $46,302,586 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 49 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 330 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 30 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 30 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | 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 | DAOSHA PACK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8644884528 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1115 COLLEGE DRIVE | AddressLine1Txt |
| City | GAFFNEY | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29340 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (37 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 |
|---|---|---|---|---|---|---|---|
| DAVID RIGGINS | |||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| TOMMY WINDSOR JR | |||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RANDALL RICHARDSON | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PAUL FLEMING | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JULIUS ANDERSON JR | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| STEPHEN BRYANT | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL DANIEL | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| DAVID DORMAN | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| TONY FISHER | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| FRANKLIN FOSTER | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| VIRGINIA HAMRICK | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| LYMAN HAMRICK | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL HOENIG | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| J BRIAN HONEYCUTT | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| RICK JIRAN | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| MICHELLE JOLLY | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| JULIE LOWREY | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| TOMMY MARTIN | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| RAHUL MEHRA | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| VERA MITCHELL | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| HAROLD MOORE | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| N EUGENE MOOREHEAD | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| ANA MOSS | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| HARMONY NODA | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| PHIL ORR | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM PULLUM | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| TIERNEY ROLLINS | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| JOSEPH SULLIVAN | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| JOHNATHAN WALLER | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| HALEY WILLIAMS | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| MONICA BALOGA | |||||||
| PROVOST | 40.00 | Yes (X) | $175,100 | $0 | $22,052 | ||
| DARRELL PARKER | |||||||
| PRESIDENT (TERM 1/26/23) | 40.00 | Yes (X) | $336,667 | $0 | $32,492 | ||
| REGGIE BROWNING | |||||||
| VP FINANCE & ADMIN (TERM 1/18/23) | 40.00 | Yes (X) | $165,160 | $0 | $14,027 | ||
| HUGH ROACH | |||||||
| DIRECTOR OF IT | 40.00 | $120,360 | $0 | $19,888 | Yes (X) | ||
| PAUL LEFRANCOIS | |||||||
| DEAN | 40.00 | $109,868 | $0 | $11,599 | Yes (X) | ||
| AMBER WILLIAMS | |||||||
| ASSOCIATE PROFESSOR | 40.00 | $120,360 | $0 | $12,246 | Yes (X) | ||
| MICHAEL CERINO | |||||||
| VP ATHLETICS | 40.00 | $110,175 | $0 | $16,770 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,137,690 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $129,074 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SODEXO | |||||
| 1115 COLLEGE DR | GAFFNEY | SC | 29340 | CATERING | $4,237,973 |
| CROSS COUNTRY TOURS | |||||
| 2460 WHITESTONE GLENDALE RD | SPARTANBURG | SC | 29302 | TRANSPORTATION | $402,210 |
| SOSSAMON CONSTRUCTION | |||||
| PO BOX 26 | GAFFNEY | SC | 29342 | CONSTRUCTION | $302,001 |
| DOUGLAS HELMS | |||||
| 244 VALLEY VIEW LANE | TRYON | NC | 28782 | CONSULTING | $151,667 |
| CHERRY BEKAERT | |||||
| PO BOX 25549 | RICHMOND | VA | 23260 | ACCOUNTING | $103,627 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $2,129,401 | GovernmentGrantsAmt |
| All Other Contributions | $1,779,403 | AllOtherContributionsAmt |
| Noncash Contributions | $10,334 | NoncashContributionsAmt |
| Total Contributions | $3,908,804 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611310 | $33,835,081 | $33,835,081 |
| AUXILIARY - ROOM AND BOARD | 611310 | $3,352,033 | $3,352,033 |
| AUXILIARY - OTHER | 611310 | $1,885,924 | $1,885,924 |
| AUXILIARY - BOOKSTORE | 611310 | $667,285 | $667,285 |
| SUMMER CAMPS | 611310 | $56,572 | $56,572 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $39,796,895 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $849,435 | TotalRevenueColumnAmt |
| Exclusion | $849,435 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $80,737 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $16,485 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $64,252 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $64,252 | TotalRevenueColumnAmt |
| Exclusion | $64,252 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $26,786,585 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $22,624,560 | SecuritiesAmt |
| Other | $3,101,696 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,162,025 | SecuritiesAmt |
| Other | -$3,101,696 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,060,329 | TotalRevenueColumnAmt |
| Exclusion | $1,060,329 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $45,679,715 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $39,796,895 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,974,016 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,458,709 | TotalAmt |
| Program Services | $14,458,709 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $501,826 | TotalAmt |
| Program Services | $416,516 | ProgramServicesAmt |
| Management And General | $80,292 | ManagementAndGeneralAmt |
| Fundraising | $5,018 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,849,016 | TotalAmt |
| Program Services | $12,369,181 | ProgramServicesAmt |
| Management And General | $3,310,642 | ManagementAndGeneralAmt |
| Fundraising | $169,193 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $453,173 | TotalAmt |
| Program Services | $354,066 | ProgramServicesAmt |
| Management And General | $99,107 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,999,593 | TotalAmt |
| Program Services | $1,561,510 | ProgramServicesAmt |
| Management And General | $438,083 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,188,199 | TotalAmt |
| Program Services | $929,124 | ProgramServicesAmt |
| Management And General | $259,075 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,879 | TotalAmt |
| Management And General | $197,879 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,405 | TotalAmt |
| Management And General | $127,405 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,893 | TotalAmt |
| Fundraising | $55,893 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,421 | TotalAmt |
| Management And General | $71,421 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $237,931 | TotalAmt |
| Program Services | $237,931 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $486,245 | TotalAmt |
| Program Services | $55,558 | ProgramServicesAmt |
| Management And General | $430,687 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,125,973 | TotalAmt |
| Program Services | $732,442 | ProgramServicesAmt |
| Management And General | $380,181 | ManagementAndGeneralAmt |
| Fundraising | $13,350 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,033,039 | TotalAmt |
| Management And General | $1,033,039 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,200,230 | TotalAmt |
| Program Services | $3,465,502 | ProgramServicesAmt |
| Management And General | $734,728 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $889,182 | TotalAmt |
| Program Services | $694,721 | ProgramServicesAmt |
| Management And General | $188,237 | ManagementAndGeneralAmt |
| Fundraising | $6,224 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $598,944 | TotalAmt |
| Management And General | $598,944 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,716,419 | TotalAmt |
| Program Services | $2,268,310 | ProgramServicesAmt |
| Management And General | $448,109 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $974,707 | TotalAmt |
| Program Services | $457,763 | ProgramServicesAmt |
| Management And General | $516,944 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| OTHER EXPENSES | $6,221,783 | $3,591,054 | $2,295,999 | $334,730 |
| AUXILIARY EXPENSES | $2,969,089 | $2,969,089 | ||
| BAD DEBT | $1,290,321 | $1,070,967 | $219,354 | |
| BOOKSTORE EXPENSES | $551,587 | $551,587 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,556 | TotalAmt |
| Program Services | $118,556 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,317,120 | TotalAmt |
| Program Services | $46,302,586 | ProgramServicesAmt |
| Management And General | $11,430,126 | ManagementAndGeneralAmt |
| Fundraising | $584,408 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,149 | BOYAmt |
| EOY | $41,360 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,221,663 | BOYAmt |
| EOY | $7,773,254 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,258,828 | BOYAmt |
| EOY | $703,709 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,902,447 | BOYAmt |
| EOY | $1,909,344 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,809 | BOYAmt |
| EOY | $36,488 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $384,822 | BOYAmt |
| EOY | $94,513 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $82,899,498 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $34,626,613 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,430,569 | BOYAmt |
| EOY | $48,272,885 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,472,221 | BOYAmt |
| EOY | $10,579,900 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $371,851 | BOYAmt |
| EOY | $3,731,810 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,120,359 | BOYAmt |
| EOY | $73,143,263 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,765,493 | BOYAmt |
| EOY | $2,029,488 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $938,633 | BOYAmt |
| EOY | $2,326,215 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,316,629 | BOYAmt |
| EOY | $32,948,872 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $880,841 | BOYAmt |
| EOY | $3,392,201 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,901,596 | BOYAmt |
| EOY | $40,696,776 | 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 | $15,065,606 | BOYAmt |
| EOY | $1,040,644 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,153,157 | BOYAmt |
| EOY | $31,405,843 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,218,763 | BOYAmt |
| EOY | $32,446,487 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,120,359 | BOYAmt |
| EOY | $73,143,263 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$12,637,405 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$2,139,011 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $4,140 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $22,481,415 | BeginningYearBalanceAmt |
| Contributions | $477,003 | ContributionsAmt |
| Investment Earnings Or Losses | $2,396,847 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,173,192 | GrantsOrScholarshipsAmt |
| Other Expenditures | $9,527,974 | OtherExpendituresAmt |
| End Year Balance | $12,654,099 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $31,505,216 | BeginningYearBalanceAmt |
| Contributions | $556,835 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,970,719 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,596,042 | GrantsOrScholarshipsAmt |
| Other Expenditures | $6,013,875 | OtherExpendituresAmt |
| End Year Balance | $22,481,415 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $25,726,429 | BeginningYearBalanceAmt |
| Contributions | $380,056 | ContributionsAmt |
| Investment Earnings Or Losses | $7,566,750 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,168,019 | GrantsOrScholarshipsAmt |
| End Year Balance | $31,505,216 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $24,796,539 | BeginningYearBalanceAmt |
| Contributions | $528,800 | ContributionsAmt |
| Investment Earnings Or Losses | $1,356,009 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $954,919 | GrantsOrScholarshipsAmt |
| End Year Balance | $25,726,429 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $20,519,810 | BeginningYearBalanceAmt |
| Contributions | $2,710,256 | ContributionsAmt |
| Investment Earnings Or Losses | $2,335,440 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $768,967 | GrantsOrScholarshipsAmt |
| End Year Balance | $24,796,539 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $178,177 | InvestmentCostOrOtherBasisAmt |
| Book Value | $178,177 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $66,305,030 | OtherCostOrOtherBasisAmt |
| Depreciation | $25,147,483 | DepreciationAmt |
| Book Value | $41,157,547 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,787,555 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,199,206 | DepreciationAmt |
| Book Value | $588,349 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,628,736 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,279,924 | DepreciationAmt |
| Book Value | $6,348,812 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $48,272,885 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| FUNDS HELD IN PERPETUAL TRUST BY OTHERS | $427,288 |
| BROWN HALL RECEIVABLE | $10,337 |
| RIGHT-TO-USE OPERATING LEASE ASSETS | $3,294,185 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $3,731,810 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| REFUNDABLE ADVANCES | $62,322 |
| CAPITAL LEASES PAYABLE | $513,129 |
| OPERATING LEASE PAYABLE | $2,816,750 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,392,201 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $30,204,812 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$2,139,011 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $16,485 | OtherRevenueAmt |
| Revenue Not Reported | -$2,122,526 | RevenueNotReportedAmt |
| Revenue Subtotal | $32,327,338 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $71,421 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $13,280,956 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $13,352,377 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $45,679,715 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $44,977,088 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $16,485 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $16,485 | ExpensesNotReportedAmt |
| Expenses Subtotal | $44,960,603 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $71,421 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $13,285,096 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $13,356,517 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $58,317,120 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | THE UNIVERSITY'S COLLECTIONS ARE MADE UP OF LIBRARY BOOKS, ARTIFACTS OF HISTORICAL SIGNIFICANCE AND ART OBJECTS. IF PURCHASED, ITEMS ACCESSIONED INTO THE COLLECTION ARE CAPITALIZED AT COST, AND IF DONATED, THEY ARE CAPITALIZED AT THEIR APPRAISED VALUE OR FAIR VALUE AS OF THE DATES ON WHICH THE ITEMS ARE ACCEPTED BY THE UNIVERSITY. |
| PART V, LINE 4: | THE UNIVERSITY'S ENDOWMENT CONSISTS OF APPROXIMATELY 181 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS. ENDOWMENT FUNDS ARE AVAILABLE FOR SCHOLARSHIPS, BUILDING MAINTENANCE AND OTHER OPERATIONAL NEEDS OF THE UNIVERSITY DEPENDING ON THE SPECIFIC FUND. THE PERCENTAGE REPORTED FOR PERMANENT ENDOWMENTS INCLUDES AMOUNTS THAT MUST BE MAINTAINED IN PERPETUITY AS WELL AS ACCUMULATED EARNINGS ON SUCH AMOUNTS THAT HAVE NOT YET BEEN APPROPRIATED FOR EXPENDITURE. |
| PART X, LINE 2: | MANAGEMENT HAS EVALUATED THE EFFECT OF THE GUIDANCE PROVIDED BY U.S. GAAP ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT BELIEVES THAT THE UNIVERSITY CONTINUES TO SATISFY THE REQUIREMENTS OF A TAX-EXEMPT ORGANIZATION AT JUNE 30, 2023 AND 2022. MANAGEMENT HAS EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENTS AND DETERMINED THE UNIVERSITY HAD NO SIGNIFICANT UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2023 AND 2022. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES REPORTED NET AGAINST RENTAL INCOME 16,485. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS (FUNDED/UNFUNDED) 13,285,096. ANNUITY EXPENSE -4,140. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES REPORTED NET AGAINST RENTAL INCOME 16,485. ANNUITY EXPENSE |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS (FUNDED/UNFUNDED) 13,285,096. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | LIMESTONE UNIVERSITY REAFFIRMS ITS COMPLIANCE WITH TITLE IX AND DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONALITY, ORIGIN, HANDICAP, OR SEX IN ADMISSIONS, EMPLOYMENT OR EDUCATIONAL PROGRAMS. LIMESTONE PUBLISHES ITS NONDISCRIMINATORY POLICY IN THE STUDENT CATALOG AND EMPLOYEE HANDBOOK. THIS INFORMATION IS ALSO AVAILABLE ON THE UNIVERSITY'S WEBSITE. |
| SCHEDULE E, PART I, LINE 6 | THE UNIVERSITY ACTS AS AN AGENT BETWEEN THE US DEPARTMENT OF EDUCATION, THE SOUTH CAROLINA DEPARTMENT OF REVENUE, AND LIMESTONE STUDENTS. THE COLLEGE RECEIVES FUNDS FROM THE GOVERNMENT AGENCIES AND APPLIES THE FUNDS DIRECTLY TO THE APPLICABLE STUDENT'S ACCOUNT. DURING THE YEAR, THE UNIVERSITY ALSO RECEIVED FUNDING FROM THE HIGHER EDUCATION EMERGENCY RELIEF FUND AND EMPLOYEE RETENTION CREDITS. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | ActivityActivityTxt | Fundraiser Control Of FundsFundraiserControlOfFundsInd | Gross ReceiptsGrossReceiptsAmt | Retained By ContractorRetainedByContractorAmt | Net To OrganizationNetToOrganizationAmt |
|---|---|---|---|---|---|---|---|---|
| DAVID MICHAEL ATCHLEY | ||||||||
| 1708C AUGUSTA ST | GREENVILLE | SC | 29605 | NETWORKING | 0 | $0 | $10,893 | -$10,893 |
| MERCHANT MCINTYRE & ASSOCIATES | ||||||||
| 1634 EYE STREET NW | WASHINGTON | DC | 20006 | GRANTWRITING | 0 | $0 | $45,000 | -$45,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $55,893 | TotalRetainedByContractorsAmt |
| Total Net To Organization | -$55,893 | TotalNetToOrganizationAmt |
| Licensed States | AL | LicensedStatesCd |
| Licensed States | AK | LicensedStatesCd |
| Licensed States | AZ | LicensedStatesCd |
| Licensed States | AR | LicensedStatesCd |
| Licensed States | CA | LicensedStatesCd |
| Licensed States | CO | LicensedStatesCd |
| Licensed States | CT | LicensedStatesCd |
| Licensed States | DE | LicensedStatesCd |
| Licensed States | FL | LicensedStatesCd |
| Licensed States | GA | LicensedStatesCd |
| Licensed States | HI | LicensedStatesCd |
| Licensed States | ID | LicensedStatesCd |
| Licensed States | IL | LicensedStatesCd |
| Licensed States | IN | LicensedStatesCd |
| Licensed States | IA | LicensedStatesCd |
| Licensed States | KS | LicensedStatesCd |
| Licensed States | KY | LicensedStatesCd |
| Licensed States | LA | LicensedStatesCd |
| Licensed States | ME | LicensedStatesCd |
| Licensed States | MD | LicensedStatesCd |
| Licensed States | MA | LicensedStatesCd |
| Licensed States | MI | LicensedStatesCd |
| Licensed States | MN | LicensedStatesCd |
| Licensed States | MS | LicensedStatesCd |
| Licensed States | MO | LicensedStatesCd |
| Licensed States | MT | LicensedStatesCd |
| Licensed States | NE | LicensedStatesCd |
| Licensed States | NV | LicensedStatesCd |
| Licensed States | NH | LicensedStatesCd |
| Licensed States | NJ | LicensedStatesCd |
| Licensed States | NM | LicensedStatesCd |
| Licensed States | NY | LicensedStatesCd |
| Licensed States | NC | LicensedStatesCd |
| Licensed States | ND | LicensedStatesCd |
| Licensed States | OH | LicensedStatesCd |
| Licensed States | OK | LicensedStatesCd |
| Licensed States | OR | LicensedStatesCd |
| Licensed States | PA | LicensedStatesCd |
| Licensed States | RI | LicensedStatesCd |
| Licensed States | SC | LicensedStatesCd |
| Licensed States | SD | LicensedStatesCd |
| Licensed States | TN | LicensedStatesCd |
| Licensed States | TX | LicensedStatesCd |
| Licensed States | UT | LicensedStatesCd |
| Licensed States | VT | LicensedStatesCd |
| Licensed States | VA | LicensedStatesCd |
| Licensed States | WA | LicensedStatesCd |
| Licensed States | WV | LicensedStatesCd |
| Licensed States | WI | LicensedStatesCd |
| Licensed States | WY | LicensedStatesCd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Cash GrantCashGrantAmt |
|---|---|---|---|---|---|
| GRANTS AND SCHOLARSHIPS | 1139 | $13,285,096 | TUITION RATES | TUITION ASSISTANCE | |
| HEERF GRANTS | 1011 | $1,173,613 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FINANCIAL AID GUIDELINES ARE UTILIZED TO DETERMINE THE QUALIFICATIONS OF EACH RECIPIENT. THE GUIDELINES ARE PUBLISHED IN LIMESTONE UNIVERSITY'S ACADEMIC CATALOG AND COMPLY WITH ELIGIBILITY REQUIREMENTS PUBLISHED BY THE U.S. DEPARTMENT OF REVENUE. ANNUAL COMPLIANCE AUDITS ARE COMPLETED BY AN INDEPENDENT ACCOUNTING FIRM. AS FUNDS ARE RECEIVED, THEY ARE POSTED TO THE STUDENTS' ACCOUNTS. FOR CARES EMERGENCY GRANTS, AWARDS WERE BASED ON NEED AND NOT REQUIRED TO BE SPENT BY THE RECIPIENTS FOR A PARTICULAR PURPOSE THAT WOULD REQUIRED MONITORING AFTER THE GRANT FUNDS WERE AWARDED. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DARRELL PARKER | ||||||||||||||
| PRESIDENT (TERM 1/26/23) | $306,667 | $0 | $0 | $0 | $30,000 | $0 | $12,691 | $0 | $19,801 | $0 | $369,159 | $0 | $0 | $0 |
| MONICA BALOGA | ||||||||||||||
| PROVOST | $175,100 | $0 | $0 | $0 | $0 | $0 | $7,018 | $0 | $15,034 | $0 | $197,152 | $0 | $0 | $0 |
| REGGIE BROWNING | ||||||||||||||
| VP FINANCE & ADMIN (TERM 1/18/23) | $164,800 | $0 | $0 | $0 | $360 | $0 | $6,620 | $0 | $7,407 | $0 | $179,187 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE 990 AND 990-T WERE PRESENTED TO THE AUDIT COMMITTEE FOR REVIEW. A COPY OF THE RETURNS WERE MADE ACCESSIBLE TO BOARD MEMBERS. FOLLOWING PRESENTATION AND APPROVAL, THE RETURNS WERE SUBMITTED TO THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY, A CONFLICT OF INTEREST QUESTIONNAIRE IS COMPLETED BY MEMBERS OF THE BOARD OF TRUSTEES AND REVIEWED FOR ANY NOTED CONFLICTS. TRUSTEES WHO HAVE NOTED A CONFLICT OF INTEREST RECUSE THEMSELVES FROM ALL DISCUSSION AND/OR VOTE PERTAINING TO THAT SPECIFIC MATTER. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION PROCESS FOR TOP OFFICIAL: THE BOARD OF TRUSTEES REVIEWS THE PRESIDENT'S CONTRACT AND SETS THE COMPENSATION PACKAGE. AN ASSESSMENT OF THE PRESIDENT'S COMPENSATION PACKAGE IS MADE ANNUALLY BY THE PERSONNEL COMMITTEE. THE ASSESSMENT IS BASED UPON DATA COLLECTED FROM COLLEGES OF SIMILAR SIZE AND DEMOGRAPHICS. THE DISCUSSIONS ARE DOCUMENTED IN THE COMMITTEE MINUTES. COMPENSATION PROCESS FOR TOP OFFICERS: THE FINANCE COMMITTEE DISCUSSES WITH MANAGEMENT EXECUTIVE-LEVEL MANAGEMENT HIRES. THE SETTING OF COMPENSATION AMOUNTS IS MADE BY MANAGEMENT AND IS BASED UPON COMPARABLE POSITIONS AT INSTITUTIONS OF SIMILAR SIZE AND DEMOGRAPHICS. THE DISCUSSIONS ARE RECORDED IN THE COMMITTEE MINUTES. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN FAIR VALUE OF SPLIT-INTEREST AGREEMENTS 4,140. |