2025-03-28T10:23:01+00:00 2024-05-31 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-06-01 582624570 Shorter University SHOR 7062912121 315 Shorter Avenue Rome GA 301654267 Dr Donald V Dowless President 7062912121 2025-03-28 true true Daren Daiga P01074795 5055022746 2025-03-28 2023 2025-03-06 01:10:19Z Dr Donald V Dowless 315 Shorter Avenue Rome GA 301654267 58169471 false X www.shorter.edu X 1873 GA Shorter University is a private Christian non-profit comprehensive liberal arts institution. 33 33 443 40 0 0 6681008 8161611 32532561 33654214 256695 800019 -24266 -51940 39445998 42563904 14021143 12655286 0 0 12955361 13031360 0 0 349204 10657224 12748210 37633728 38434856 1812270 4129048 59136687 62896123 16897181 16167053 42239506 46729070 Advancing God's Kingdom through a commitment to academic excellence, spiritual growth, Christian leadership, and global service within the context of a biblical worldview. false false 18817303 12655286 26216847 Instructional - Funds expended for instructional activities in Associate, Bachelor, and Master degree programs. Enrollment in 2023-2024 included 1300 students. Scholarship and financial aid - Comprehensive financial assistance program includes scholarships, grants, loans and part-time campus employment. Every student enrolled full time at Shorter University receives some form of financial assistance. 6417899 0 5982184 Student support - Funds expended for activities contributing to students' well being and intellectual, cultural, and social development outside of formal instruction. 3599406 0 1455183 Academic support - Expenditures integral to the operation and support of the academic services of the University. Auxiliary enterprises - Expenditures to provide services to student, faculty, and staff including housing, cafeteria, and bookstore. 28834608 true true false false false false true false true true false false false true false true false true false false false false false true false false false true true false false false false false false false false true false false false false true false false false true 1923 0 true 443 true false false false false false false false false false false false false X 33 33 false false false false true true true true true false false true true true true true true true true false GA X Michelle Stricklin 7062912121 315 Shorter Avenue Rome GA 301654267 Bryan Rice Board Vice-Chair 1.0 X X 0 0 0 Dr Danny Cochran Secretary (Part Year)/Trustee (Part Year) 1.0 X X 0 0 0 Dr Thomas Hammond Ex Officio Member 1.0 X X 0 0 0 Jerry Emerson Secretary 1.0 X X 0 0 0 Randy Bowen Chairman 1.0 X X 0 0 0 Amy Patterson Trustee (Part Year) 1.0 X 0 0 0 Carey Strange Trustee 1.0 X 0 0 0 Chase Camp Trustee/MAL Executive Committee 1.0 X 0 0 0 Cheryl Cox Trustee 1.0 X 0 0 0 Chris Cowart Trustee/MAL Executive Committee 1.0 X 0 0 0 Cliff Duren Trustee 1.0 X 0 0 0 David Whitener Trustee 1.0 X 0 0 0 Dr Joe Tanner Trustee 1.0 X 0 0 0 Dr Keith McBroom Trustee/MAL Executive Committee (Part Year) 1.0 X 0 0 0 Dr Stacy Dyer Trustee 1.0 X 0 0 0 Dr Stephen Anthony Trustee (Part Year) 1.0 X 0 0 0 Dr Steve Parr Trustee 1.0 X 0 0 0 Greg Polley Trustee (Part Year) 1.0 X 0 0 0 John Hatcher Trustee 1.0 X 0 0 0 Ken Guice Trustee 1.0 X 0 0 0 Lamar Pinson Trustee 1.0 X 0 0 0 Larry Maxey Trustee 1.0 X 0 0 0 Lilianna Lewis Trustee 1.0 X 0 0 0 Mrs Julianna Rogers Trustee 1.0 X 0 0 0 Mrs Michelle Sabou Trustee 1.0 X 0 0 0 Randall Farrell Trustee 1.0 X 0 0 0 Rev Barry Peppers Trustee 1.0 X 0 0 0 Rev Ben Smith Chair of Finance 1.0 X 0 0 0 Rev Brian Carroll Trustee 1.0 X 0 0 0 Rev Jason Britt Trustee 1.0 X 0 0 0 Rev Jon Price Trustee 1.0 X 0 0 0 Rev Keith Moore Trustee/MAL Executive Committee 1.0 X 0 0 0 Rev Matthew Bowden Trustee 1.0 X 0 0 0 Rev Mike Hardy Trustee 1.0 X 0 0 0 Rick Ferrin Trustee (Part Year) 1.0 X 0 0 0 Russ Brown Trustee 1.0 X 0 0 0 Ted Fuller Trustee 1.0 X 0 0 0 Tim Brown Trustee 1.0 X 0 0 0 Wayne Angel Trustee/MAL Executive Committee 1.0 X 0 0 0 Dr Donald V Dowless President 60.0 X 180334 0 24982 Michelle Stricklin VP of Finance, CFO 60.0 X 122457 0 12850 Dr Ben Bruce VP of Advancement 40.0 X 106623 0 876 Dr John Reams Provost 40.0 X 103122 0 29880 512536 0 68588 4 false true false Encoura 75 Remittance Drive Chicago IL 606751020 Admissions - Marketing 416261 Jenzabar PO Box 55018 Boston MA 022055018 Core Processor 410555 Employment Innovations DBA Etowah Employment Rome GA 30161 Temporary Staffing 402349 Smith Construction 144 W Main Street Kingston GA 30145 Construction - Roofs 385817 Follett Corporation 3 Westbrook Corporate Westchester IL 60145 Bookstore 331302 14 260487 1786689 4782140 1332295 27759 8161611 Tuition and Fees 611110 26216847 26216847 Student Support 611110 5982184 5982184 Academic Support 611110 1455183 1455183 0 0 0 0 33654214 802806 802806 300 0 300 0 300 300 15550540 0 15550540 2787 0 -2787 -2787 -2787 0 260487 52240 -52240 -52240 0 0 0 0 0 42563904 33654214 0 748079 12655286 12655286 342619 326688 15931 96177 96177 10699120 9154704 1353783 190633 1178551 1177034 1517 714893 642214 56895 15784 20129 20129 131810 11537 120273 1731596 537310 1191383 2903 29356 11922 11287 6147 894 894 1207114 87992 1119122 723374 715525 6543 1306 1452487 675697 703555 73235 895182 689290 205892 1535150 1182065 353085 968701 553852 414849 Bad Debt Expense 650312 650312 Repairs and Maintenance 59117 39325 19792 Student Reengagement 7629 7629 3335359 1877889 1423351 34119 38434856 28834608 9251044 349204 5712087 1216282 19 5557854 1256 1015 287868 661663 0 0 0 0 49387 20515 406318 430317 69560677 33694129 33994488 35866548 15838238 16514102 1594272 1713363 895239 584540 357515 329924 59136687 62896123 1232087 1234739 396289 371498 0 0 13763171 13623171 1505634 937645 16897181 16167053 X 27819452 32194229 14420054 14534841 42239506 46729070 59136687 62896123 X 4129048 241421 119095 X false true X true true true X 5906651 8046235 7307770 6681008 8161611 36103275 0 0 5906651 8046235 7307770 6681008 8161611 36103275 1169759 34933516 399168 231694 226155 283217 803106 1943340 0 0 250000 2023 0 0 252023 38298638 159333319 0.9121 0.9045 X Schedule A, Part II 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. Schedule A, Part II, Line 10 Other Income DESCRIPTION - INSURANCE PROCEEDS, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 2023.0, COLUMN D - , COLUMN E - , COLUMN F - 2023.0; DESCRIPTION - DEBT CANCELLATION, COLUMN A - , COLUMN B - 250000.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 250000.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 319669 X X X false 9687130 14663 721435 711400 9711828 10090689 67800 214441 685800 9687130 10457066 105420 195803 667600 10090689 10599448 141275 373143 656800 10457066 11027804 24041 230591 682988 10599448 0.0 1.0 0.0 false false 10000 2537912 2547912 46898173 18019814 28878359 2110855 1467816 643039 17904021 14206499 3697522 99716 99716 35866548 Refundable Advances from Federal Government 486445 Conditional Asset Retirement Obligation 451200 937645 30664330 241421 335307 171335 748063 29916267 12647637 12647637 42563904 26174766 335307 52240 387547 25787219 12647637 12647637 38434856 Schedule D, Part III, Line 4 Collections of art - description of collections Collection items consist of artwork, artifacts, and exotic taxidermy donated to the University, which are on display in various locations on the campus. Schedule D, Part V, Line 4 Intended uses of endowment funds The majority of Shorter University's endowment intends to provide scholarships to students with a small amount restricted for professorships. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising Event Expenses - 52240 Change in value of split interest agreements - 119095 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Student Financial Aid - 12647637 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Event Expenses - 52240 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Student Financial Aid - 12647637 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 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 The federal government awards the University various monies restricted for student financial aid. The monies are awarded through federal programs: Pell Grant (Pell), Federal Direct Student Loans (FDL), Federal Work Study (FWS), Federal Supplemental Educational Opportunity Grant (FSEOG), Higher Education Emergency Relief Fund (HEERF), Georgia Student Finance Commission, and Federal Perkins Loan Program. For the year ended May 31, 2024 monies were also received through the Employee Retention Credit (ERC) as established under the CARES act. President's Gala 2024 260487 260487 0 52240 0 0 260487 260487 0 52240 52240 -52240 true Scholarships 997 12647637 HEERF Grants 3 7649 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Shorter University participates in the student financial assistance programs through the U.S. Department of Education. Funds are awarded and applied directly to student accounts based on the Department of Education guidelines set forth by the Title IV programs. Scholarship recipients are selected based on established merit and need-based criteria. Qualifications for scholarships vary. All scholarships are monitored by the Financial Aid Department and are applied directly to each student's account. X true true X X X X false false false false false false false true false Dr Donald V Dowless President 180334 0 0 0 0 0 0 0 24982 0 205316 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use As a condition of employment, and as a convenience to the University, the President is provided a home on University grounds. The home is provided as a nontaxable benefit to the President. Schedule J, Part I, Line 7 Non-fixed payments The board of directors approved discretionary bonuses for employees during the year. X Miscellaneous 16 524 Cost X Travel/Meals 10 10926 Cost X Equipment/Materials 5 16309 Cost 0 false true false Schedule M, Part I The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Line 1a Delegate broad authority to a committee The governing body delegates broad authority to an Executive Committee consisting of the Chair, the Vice Chair, and Secretary of the Board of Trustees, the Chair of the Finance and Investment Committee, and three other board of trustees members elected by the board of trustees at the annual meeting. The Executive Committee has full power and authority to act and to transact any business for and on behalf of the University and in the place of the board of trustees during the interim between meetings of the board of trustees. Form 990, Part VI, Line 6 Classes of members or stockholders The Baptist Convention of the State of Georgia is the University's sole member. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body All trustees shall be elected by the member, including those elected to fill any vacancy on the board of trustees. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders All trustees are elected by the member and the member has the right to vote on any proposal of dissolution. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is prepared by an independent CPA firm and is reviewed by the VP of Finance, CFO. The reviewed Form 990 is then provided to the board of trustees prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The University requires employees, the board of trustees, and officers to annually sign conflict-of-interest statements disclosing any conflicts of interest. The administrative assistant to the President reviews the statements and gives any statements indicating a conflict to the President; the President discloses the conflict to the head of the board; the board or a committee determines whether an actual conflict exists. If a conflict of interest arises at a board meeting, the board member is prohibited from voting on or discussing any matter in which they have a conflict. Form 990, Part VI, Line 15a Process to establish compensation of top management official The independent Compensation Committee approves the President's compensation annually. The University consults with an independent consultant and a compensation comparability study is conducted every five years. The deliberation and decision are documented in the committee minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees Independent members of the board of trustees approve the annual budget which includes compensation for other officers. Similar 990s are reviewed and the salary approval forms are reviewed and signed by the President. These signed forms are kept in the individual's employment file. Form 990, Part VI, Line 19 Required documents available to the public The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in Value of Split Interest Agreements - 119095; Baptist Convention of the State of Georgia 6405 Sugarloaf Parkway Duluth GA 30097 580566245 Church GA 501(c)(3) 1 NA false Georgia Baptist Foundation Inc 6405 Sugarloaf Parkway Duluth GA 30097 586030046 Trust Agency for Endowments GA 501(c)(3) 1 Baptist Convention of the State of Georgia false false false true false false false false false false false false false true false false false false false false