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THE CORPORATION OF MERCER UNIVERSITY: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
THE CORPORATION OF MERCER UNIVERSITY (EIN 58-0566167)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-05-10
IRS object ID
202411319349304971
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-05-10T17:11:08-05:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN135565207PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KPMG LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1500 W 5TH ST STE 800AddressLine1Txt
CityWINSTONSALEMCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27101ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN580566167EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE CORPORATION OF MERCER UNIVERSITYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCORPBusinessNameControlTxt
Phone4783012710PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11501 MERCER UNIVERSITY DRIVEAddressLine1Txt
CityMACONCityNm
State AbbreviationGAStateAbbreviationCd
ZIP31207ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES S NETHERTONPersonNm
Person TitleEXEC VP-ADMIN & FIN.PersonTitleTxt
Phone4783012710PhoneNum
Signature2024-05-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJAMESPersonFirstNm
Person LastNETHERTONPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWHITNEY B HEBRONPreparerPersonNm
PTINP01226647PTIN
Phone3362753394PhoneNum
Preparation2024-05-07PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerWILLIAM D UNDERWOODPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11501 MERCER UNIVERSITY DRAddressLine1Txt
CityMACONCityNm
State AbbreviationGAStateAbbreviationCd
ZIP31207ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$442,227,617GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.MERCER.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1833FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionSEE SCHEDULE OActivityOrMissionDesc
Voting Members Governing Body50VotingMembersGoverningBodyCnt
Voting Members Independent49VotingMembersIndependentCnt
Total Employee4587TotalEmployeeCnt
Total Volunteers550TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$56,290NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$74,299,163PYContributionsGrantsAmt
CY Contributions Grants$62,393,992CYContributionsGrantsAmt
PY Program Service Revenue$342,199,645PYProgramServiceRevenueAmt
CY Program Service Revenue$356,344,652CYProgramServiceRevenueAmt
PY Investment Income$19,532,288PYInvestmentIncomeAmt
CY Investment Income$12,258,136CYInvestmentIncomeAmt
PY Other Revenue$7,000,799PYOtherRevenueAmt
CY Other Revenue$3,664,171CYOtherRevenueAmt
PY Total Revenue$443,031,895PYTotalRevenueAmt
CY Total Revenue$434,660,951CYTotalRevenueAmt
PY Grants And Similar Paid$103,009,706PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$97,527,781CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$184,905,718PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$187,232,894CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$3,446,642CYTotalFundraisingExpenseAmt
PY Other Expenses$129,130,270PYOtherExpensesAmt
CY Other Expenses$130,223,074CYOtherExpensesAmt
PY Total Expenses$417,045,694PYTotalExpensesAmt
CY Total Expenses$414,983,749CYTotalExpensesAmt
PY Revenues Less Expenses$25,986,201PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$19,677,202CYRevenuesLessExpensesAmt
Total Assets BOY$969,819,190TotalAssetsBOYAmt
Total Assets EOY$1,048,317,053TotalAssetsEOYAmt
Total Liabilities BOY$361,427,295TotalLiabilitiesBOYAmt
Total Liabilities EOY$386,390,908TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$608,391,895NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$661,926,145NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSEE SCHEDULE OMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$120,637,888ExpenseAmt
Revenue$266,317,486RevenueAmt
DescTHE UNIVERSITY HAS 12 COLLEGES AND SCHOOLS. THE UNIVERSITY'S PROGRAMS INCLUDED LIBERAL ARTS, BUSINESS, ENGINEERING, EDUCATION, MEDICINE, NURSING, PHARMACY, LAW, THEOLOGY, MUSIC, AND HEATH PROFESSIONS. THESE EXPENSES ARE RELATED TO THE DIRECT INSTRUCTION OF HIGHER EDUCATION. THE UNIVERSITY SERVES OVER 9,000 DEGREE SEEKING STUDENTS IN THE 12 COLLEGES AND SCHOOLS. THE UNIVERSITY BESTOWED OVER 2,600 DEGREES FOR THE 2021-2022 SCHOOL YEAR. THE PEACE CORPS HAS NAMED MERCER AMONG THE TOP FOUR PEACE CORP PREP CERTIFICATE GRANTING INSTITUTIONS IN THE UNITED STATES. THE UNIVERSITY'S INSTRUCTION PROVIDES A FOCUS ON UNDERGRADUATE RESEARCH BY PROVIDING STUDENTS WITH HANDS-ON EXPERIENCE THAT COMPLEMENTS THEIR EDUCATION. THE RESEARCH CAN BE INCLUDED IN THEIR COURSE BASED IN LAB WORK OR FACULTY LED RESEARCH.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$97,150,352ExpenseAmt
Grant$97,150,352GrantAmt
DescSCHOLARSHIPS:THESE EXPENSES ARE RELATED TO THE SUPPORT PROVIDED TO THE UNIVERSITY'S STUDENTS BASED ON DONOR STIPULATION, NEED, AND MERIT. THE UNIVERSITY PROVIDES SCHOARSHIP AID WITHIN 4 CATEGORIES. MERCER BASED AID SCHOLARSHIPS ARE BASED ON ACADEMIC CREDENTIALS AND THE SCHOLARSHIPS ARE RENEWABLE UP TO 4 YEARS. TALENT BASED AID SCHOLARSHIPS ARE EITHER ATHLETIC SCHOLARSHIPS OR MUSIC SCHOLARSHIPS. NEED BASED AID SCHOLARSHIPS ARE BASED ON ECONOMIC NEED. COMPETITIVE AID SCHOLARSHIPS ARE BASED ON MERIT. OVER 90% OF THE UNIVERSITY'S STUDENTS RECEIVED SCHOLARSHIPS AND DISCOUNTS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$73,175,105ExpenseAmt
Revenue$50,580,286RevenueAmt
DescAUXILIARY SERVICES:THE UNIVERSITY'S AUXILIARY SERVICES FACILITATES THE CREATION OF COMMUNITY, EXTENDS THE LEARNING ENVIRONMENT BEYOND THE CLASSROOM, AND ENHANCES THE QUALITY OF CAMPUS LIFE THROUGH THE DELIVERY OF QUALITY GOODS AND SERVICES INCLUDING RESIDENCE, DINING SERVICES, CLINIC OPERATIONS, AS WELL AS ATHLETIC AND RETAIL OPERATIONS FOR OVER 9,000 STUDENTS. AUXILIARY SERVICES MAINTAIN THE BEAR CARD SYSTEM WHICH PROVIDES FOR A VARIETY OF DIFFERENT DINING OPTIONS AND EASIER ACCESS FOR STUDENTS TO PAY FOR THOSE OPTIONS. AUXILIARY SERVICES ALSO PROVIDES MAIL AND DOCUMENT SERVICES AS WELL AS CABLE ACCESS FOR THE UNIVERISTY'S STUDENT RESIDENCES.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (5 entries)

ExpenseExpenseAmtGrantGrantAmtRevenueRevenueAmtDescDesc
$41,425,064$377,429$39,446,880RESEARCH
$31,457,222$0$2,486,332ACADEMIC SUPPORT
$30,746,765$0$0STUDENT SERVICES
$2,869,754$0$0PUBLIC SERVICE
-$3,492,988$0$0INSTITUTIONAL SUPPORT
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$103,005,817TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$377,429TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue$41,933,212TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$393,969,162TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation EasementsYes (1)ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To OrgYes (1)MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming ActivitiesYes (1)GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1061IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee4587EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members50GoverningBodyVotingMembersCnt
Independent Voting Member49IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MATTHEW R HALLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4783012771PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11501 MERCER UNIVERSITY DRIVEAddressLine1Txt
CityMACONCityNm
State AbbreviationGAStateAbbreviationCd
ZIP31207ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (74 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
WILLIAM UNDERWOOD
PRESIDENT/PROFESSOR OF LAW40.000.00Yes (X)Yes (X)$644,415$0$57,691
CATHY CALLAWAY ADAMS
TRUSTEE1.000.00Yes (X)$0$0$0
VIRGIL L ADAMS
TRUSTEE1.000.00Yes (X)$0$0$0
WILLIAM H ANDERSON II
TRUSTEE1.000.00Yes (X)$0$0$0
G HOLMES BELL IV
TRUSTEE1.000.00Yes (X)$0$0$0
THOMAS P BISHOP
TRUSTEE1.000.00Yes (X)$0$0$0
THE HONORABLE MICHAEL BOGGS
TRUSTEE1.000.00Yes (X)$0$0$0
CAROLYN TOWNSEND MCAFEE BRUNER
TRUSTEE1.000.00Yes (X)$0$0$0
MALCOLM S BURGESS JR
TRUSTEE1.000.00Yes (X)$0$0$0
CHARLES L CANTRELL III
TRUSTEE1.000.00Yes (X)$0$0$0
JIMMY CARTER
TRUSTEE1.000.00Yes (X)$0$0$0
LIZA CHAPMAN
TRUSTEE1.000.00Yes (X)$0$0$0
ASHLEY AMOS COPELAN
TRUSTEE1.000.00Yes (X)$0$0$0
MILTON L CRUZ
TRUSTEE1.000.00Yes (X)$0$0$0
HEATHER DARDEN
TRUSTEE1.000.00Yes (X)$0$0$0
DWIGHT J DAVIS
TRUSTEE1.000.00Yes (X)$0$0$0
THE HONORABLE NATHAN DEAL
TRUSTEE1.000.00Yes (X)$0$0$0
TERRY ENGLAND
TRUSTEE1.000.00Yes (X)$0$0$0
GENE GABBARD
TRUSTEE1.000.00Yes (X)$0$0$0
ROBERT G GODDARD III
TRUSTEE1.000.00Yes (X)$0$0$0
ROBERT F HATCHER
TRUSTEE1.000.00Yes (X)$0$0$0
DR ROY HEAD
TRUSTEE1.000.00Yes (X)$0$0$0
DAVID E HUDSON
TRUSTEE1.000.00Yes (X)$0$0$0
GENELLE JENNINGS
TRUSTEE1.000.00Yes (X)$0$0$0
DR STANLEY DEMETRIUS JONES
TRUSTEE1.000.00Yes (X)$0$0$0
DR SHAUN KING
TRUSTEE1.000.00Yes (X)$0$0$0
DR SPENCER B KING III
TRUSTEE1.000.00Yes (X)$0$0$0
GEN CLAUDE M KICKLIGHTER
TRUSTEE1.000.00Yes (X)$0$0$0
JULIE LONG
TRUSTEE1.000.00Yes (X)$0$0$0
A RABUN A MATTHEWS III
TRUSTEE1.000.00Yes (X)$0$0$0
J THOMAS MCAFEE III
TRUSTEE1.000.00Yes (X)$0$0$0
THE HONORABLE M YVETTE MILLER
TRUSTEE1.000.00Yes (X)$0$0$0
JACKIE BAUGH MOORE
TRUSTEE1.000.00Yes (X)$0$0$0
ELI MORGAN
TRUSTEE1.000.00Yes (X)$0$0$0
THE HONORABLE MAXINE C MORRIS
TRUSTEE1.000.00Yes (X)$0$0$0
MARY DIANE OWENS
TRUSTEE1.000.00Yes (X)$0$0$0
WILLIAM KNOX POU JR
TRUSTEE1.000.00Yes (X)$0$0$0
JOE SAM ROBINSON JR
CHAIR1.000.00Yes (X)$0$0$0
THE HONORABLE W LOUIS SANDS
TRUSTEE1.000.00Yes (X)$0$0$0
CHRIS R SHERIDAN JR
TRUSTEE1.000.00Yes (X)$0$0$0
JENNIFER NUNN TARBUTTON
TRUSTEE1.000.00Yes (X)$0$0$0
DR BARBARA BROWN TAYLOR
TRUSTEE1.000.00Yes (X)$0$0$0
JAMES WILLIAM THOMAS JR
TRUSTEE1.000.00Yes (X)$0$0$0
THE HONORABLE MARC TREADWELL
TRUSTEE1.000.00Yes (X)$0$0$0
WILLIAM BRADLEY TURNER JR
TRUSTEE1.000.00Yes (X)$0$0$0
J HENRY WALKER
TRUSTEE1.000.00Yes (X)$0$0$0
RAYMOND M WARREN III
CHAIR1.000.00Yes (X)$0$0$0
CHARLES WATSON JR
TRUSTEE1.000.00Yes (X)$0$0$0
JERRY S WILSON
TRUSTEE1.000.00Yes (X)$0$0$0
M TROY WOODS
TRUSTEE1.000.00Yes (X)$0$0$0
CURTIS G ANDERSON
TRUSTEE (UNTIL 11/11/2022)1.000.00Yes (X)$0$0$0
DR JAMES C ELDER JR
TRUSTEE (UNTIL 11/11/2022)1.000.00Yes (X)$0$0$0
BENJAMIN W GRIFFITH III
TRUSTEE (UNTIL 11/11/2022)1.000.00Yes (X)$0$0$0
J CURTIS LEWIS III
TRUSTEE (UNTIL 11/11/2022)1.000.00Yes (X)$0$0$0
DAVID E LINCH
TRUSTEE (UNTIL 11/11/2022)1.000.00Yes (X)$0$0$0
WILLIAM A MOYE
TRUSTEE (UNTIL 11/11/2022)1.000.00Yes (X)$0$0$0
J REG MURPHY
TRUSTEE (UNTIL 11/11/2022)1.000.00Yes (X)$0$0$0
RICHARD A SCHNEIDER
TRUSTEE (UNTIL 11/11/2022)1.000.00Yes (X)$0$0$0
JAMES NETHERTON
EXEC VP - ADMIN & FINANCE40.000.00Yes (X)$347,561$0$55,734
DAVID DAVIS
PROVOST/PROFESSOR40.000.00Yes (X)$329,728$0$68,962
PENNY ELKINS
SR VP - ENROLLMENT MGMT40.000.00Yes (X)$299,787$0$47,797
JOHN PATTERSON
SR VP - UNIV ADVANCEMENT40.000.00Yes (X)$275,955$0$64,265
LARRY BRUMLEY
SR VP - MARKETING COMM40.000.00Yes (X)$255,458$0$29,183
KELLIE APPEL
SR VP - STRATEGIC INITIATI40.000.00Yes (X)$240,427$0$57,555
JULIA DAVIS
AVP FINANCE & TREASURER40.000.00Yes (X)$175,325$0$21,529
MATTHEW HALL
INTERIM GENERAL COUNSEL40.000.00Yes (X)$173,271$0$42,457
JEAN SUMNER
DEAN/PROFESSOR40.000.00$444,611$0$50,227Yes (X)
ANDREA MITCHELL
EXECUTIVE DIRECTOR40.000.00$253,759$0$49,185Yes (X)
ANITA GUSTAFSON
DEAN/PROFESSOR OF HISTORY40.000.00$160,595$0$36,021Yes (X)
JOHN HAWKINS
ASSOCIATE PROFESSOR40.000.00$491,811$0$56,899Yes (X)
GREGORY GARY
HEAD MEN'S BASKETBALL COACH40.000.00$302,500$0$21,572Yes (X)
EDWIN GRIMSLEY
SENIOR ASSOCIATE DEAN, MAC40.000.00$300,308$0$55,224Yes (X)
ANDREW CRONIC
HEAD FOOTBALL COACH40.000.00$299,727$0$62,960Yes (X)
SUSANNE GARDNER
HEAD WOMENS BASKETBALL COACH40.000.00$288,995$0$42,043Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$5,284,233TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$819,304TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K377IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
CHOATE CONSTRUCTION COMPANY
8200 ROBERTS DRIVE SUITE 600ATLANTAGA30350CONSTRUCTION$20,603,616
ARAMARK SERVICES INC
CONNELL STUDENT CENTERMACONGA312070001FOOD SERVICE$10,155,852
BHI CONSTRUCTION INC
1172 HIGHTOWER RDMACONGA312062904CONSTRUCTION$5,398,814
NATIONAL MANAGEMENT RESOURCES CORPORATIO
PO BOX 1224LAGRANGEGA30241FACILITIES MANGAGEMT$4,046,695
ORBIS EDUCATION SERVICES LLC
301 PENNSYLVANIA PKWY STE 400CARMELIN462801396EDUCATION SERVICES$3,447,457
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K143CntrctRcvdGreaterThan100KCnt
Fundraising$114,797FundraisingAmt
Government Grants$38,750,946GovernmentGrantsAmt
All Other Contributions$23,528,249AllOtherContributionsAmt
Noncash Contributions$1,139,578NoncashContributionsAmt
Total Contributions$62,393,992TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES900099$266,317,486$266,317,486
AUXILIARY SERVICES900099$50,580,286$50,580,286
GOVERNMENT CONTRACTS541700$39,446,880$39,446,880
FieldValueIRS element (for citing)
Total Program Service Revenue$356,344,652TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,093,812TotalRevenueColumnAmt
Exclusion$9,093,812ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$785,537TotalRevenueColumnAmt
Exclusion$785,537ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$6,280,648RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$4,622,287RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$1,658,361RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,658,361TotalRevenueColumnAmt
Exclusion$1,658,361ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$3,980,677SecuritiesAmt
Other$348,730OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,129,871SecuritiesAmt
Other$820,749OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$2,850,806SecuritiesAmt
Other-$472,019OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,378,787TotalRevenueColumnAmt
Exclusion$2,378,787ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$117,517FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$114,797ContriRptFundraisingEventAmt
Fundraising Direct Expenses$155,855FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$38,338TotalRevenueColumnAmt
Exclusion-$38,338ExclusionAmt
FieldValueIRS element (for citing)
Gaming Gross Income$48,000GamingGrossIncomeAmt
Gaming Direct Expenses$29,963GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$18,037TotalRevenueColumnAmt
Exclusion$18,037ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$347,720GrossSalesOfInventoryAmt
Cost Of Goods Sold$807,941CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$460,221TotalRevenueColumnAmt
Exclusion-$460,221ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MISCELLANEOUS900099$1,014,628$1,014,628
MEDICAL SCHOOL HOSPITA900099$652,492$652,492
CC REBATES900099$458,661$458,661

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$360,551TotalRevenueColumnAmt
Related Or Exempt Func Income$360,551RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$2,486,332OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$434,660,951TotalRevenueColumnAmt
Related Or Exempt Func Income$358,830,984RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$13,435,975ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$359,088TotalAmt
Program Services$359,088ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$97,150,352TotalAmt
Program Services$97,150,352ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$18,341TotalAmt
Program Services$18,341ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$4,243,265TotalAmt
Program Services$1,437,730ProgramServicesAmt
Management And General$2,470,445ManagementAndGeneralAmt
Fundraising$335,090FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$141,024,562TotalAmt
Program Services$129,714,691ProgramServicesAmt
Management And General$9,715,323ManagementAndGeneralAmt
Fundraising$1,594,548FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$8,361,402TotalAmt
Program Services$8,619,929ProgramServicesAmt
Management And General-$370,388ManagementAndGeneralAmt
Fundraising$111,861FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$25,211,765TotalAmt
Program Services$25,369,028ProgramServicesAmt
Management And General-$543,586ManagementAndGeneralAmt
Fundraising$386,323FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$8,391,900TotalAmt
Program Services$8,438,530ProgramServicesAmt
Management And General-$182,833ManagementAndGeneralAmt
Fundraising$136,203FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$211,895TotalAmt
Program Services$56,289ProgramServicesAmt
Management And General$155,606ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$476,000TotalAmt
Management And General$476,000ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$32,140TotalAmt
Program Services$32,140ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$26,269,798TotalAmt
Program Services$24,595,870ProgramServicesAmt
Management And General$1,479,745ManagementAndGeneralAmt
Fundraising$194,183FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,491,793TotalAmt
Program Services$1,386,967ProgramServicesAmt
Management And General$104,826ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$9,005,461TotalAmt
Program Services$7,685,645ProgramServicesAmt
Management And General$1,079,271ManagementAndGeneralAmt
Fundraising$240,545FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$5,575,045TotalAmt
Program Services$3,200,883ProgramServicesAmt
Management And General$2,367,194ManagementAndGeneralAmt
Fundraising$6,968FundraisingAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$30,465TotalAmt
Program Services$30,465ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$270,760TotalAmt
Program Services$240,600ProgramServicesAmt
Management And General$30,160ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$6,788,148TotalAmt
Program Services$6,460,238ProgramServicesAmt
Management And General$211,597ManagementAndGeneralAmt
Fundraising$116,313FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$11,238,721TotalAmt
Program Services$9,393,723ProgramServicesAmt
Management And General$1,844,998ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$20,745,837TotalAmt
Program Services$19,110,691ProgramServicesAmt
Management And General$1,635,146ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,842,107TotalAmt
Program Services$4,572,727ProgramServicesAmt
Management And General$1,269,380ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
OPERATIONS & MAINTENANC$23,036,182$19,934,126$3,093,227$8,829
ADMINISTRATIVE EXPENSES$10,230,173$19,038,641-$8,854,936$46,468
PROGRAM & EVENTS$4,338,102$3,339,204$732,235$266,663
INSTRUCTIONAL SUPPLIES$3,837,551$3,822,919$14,632$0

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$802,896TotalAmt
Program Services-$39,655ProgramServicesAmt
Management And General$839,903ManagementAndGeneralAmt
Fundraising$2,648FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$414,983,749TotalAmt
Program Services$393,969,162ProgramServicesAmt
Management And General$17,567,945ManagementAndGeneralAmt
Fundraising$3,446,642FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$57,950,864BOYAmt
EOY$68,245,364EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,913,898BOYAmt
EOY$1,856,753EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$14,169,639BOYAmt
EOY$15,850,417EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$16,048,394BOYAmt
EOY$16,042,239EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$767,987BOYAmt
EOY$777,068EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$795,314,033LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$368,706,863LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$404,923,926BOYAmt
EOY$426,607,170EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$214,390,527BOYAmt
EOY$252,858,541EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$234,671,665BOYAmt
EOY$234,716,039EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$9,055,640BOYAmt
EOY$8,196,220EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$15,926,650BOYAmt
EOY$23,167,242EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$969,819,190BOYAmt
EOY$1,048,317,053EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$22,207,800BOYAmt
EOY$23,498,699EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$12,722,482BOYAmt
EOY$11,481,748EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$247,483,257BOYAmt
EOY$266,244,944EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$53,105,349BOYAmt
EOY$60,472,601EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$25,908,407BOYAmt
EOY$24,692,916EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$361,427,295BOYAmt
EOY$386,390,908EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$270,723,366BOYAmt
EOY$297,585,017EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$337,668,529BOYAmt
EOY$364,341,128EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$608,391,895BOYAmt
EOY$661,926,145EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$969,819,190BOYAmt
EOY$1,048,317,053EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$19,677,202ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$30,055,491NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$3,801,557OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$95,719,142CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$105,236,428CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$83,188,166CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$74,299,163CurrentTaxYearMinus1YearAmt
Current Tax Year$62,393,992CurrentTaxYearAmt
Total$420,836,891TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$95,719,142CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$105,236,428CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$83,188,166CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$74,299,163CurrentTaxYearMinus1YearAmt
Current Tax Year$62,393,992CurrentTaxYearAmt
Total$420,836,891TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$170,514SubstantialContributorsTotAmt
Public Support Total170$420,666,377PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,751,338CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,137,402CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$13,602,291CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$16,480,368CurrentTaxYearMinus1YearAmt
Current Tax Year$16,159,997CurrentTaxYearAmt
Total$70,131,396TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$16,950CurrentTaxYearMinus3YearsAmt
Total$16,950TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,305,257CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$931,747CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$846,882CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$891,954CurrentTaxYearMinus1YearAmt
Current Tax Year$513,237CurrentTaxYearAmt
Total$10,489,077TotalAmt
FieldValueIRS element (for citing)
Total Support$501,474,314TotalSupportAmt
Gross Receipts Rltd Activities$1,631,245,487GrossReceiptsRltdActivitiesAmt
Public Support CY1700.83890PublicSupportCY170Pct
Public Support PY1700.85140PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II, LINE 10:FormAndLineReferenceDesc
ExplanationOTHER INCOME AMOUNTS REPORTED AS OTHER INCOME ON LINE 10 INCLUDE GROSS INCOME FROM FUNDRAISING EVENTS AND GROSS SALES OF INVENTORY. IT WILL ALSO INCLUDE LOAN FUND FEES CHARGED SUCH AS LATE FEES, MERCER POLICE TICKET FEES IF MISSING A PERMIT, LIBRARY FINES, RESIDENCY FEES, EXCHANGE PROGRAM WITH HOSPITALS, AND ETC.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteers0VolunteersInd
Paid Staff Or ManagementYes (1)PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Mailings Members0MailingsMembersInd
Publications Or Broadcast0PublicationsOrBroadcastInd
Grants Other Organizations0GrantsOtherOrganizationsInd
Direct Contact LegislatorsYes (1)DirectContactLegislatorsInd
Direct Contact Legislators$244,013DirectContactLegislatorsAmt
Rallies Demonstrations0RalliesDemonstrationsInd
Other ActivitiesYes (1)OtherActivitiesInd
Other Activities$32,140OtherActivitiesAmt
Total Lobbying Expenditures$276,153TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE C, PART II-B, LINE 1:FormAndLineReferenceDesc
ExplanationLOBBYING EXPENSES MERCER UNIVERSITY RETAINS ONE CONSULTANT, RM2 CONSULTANTS, TO PROMOTE LEGISLATION WHICH WOULD PROVIDE MERCER UNIVERSITY WITH FEDERAL FUNDS FOR USE OF VARIOUS UNIVERSITY PROJECTS AND PROGRAMS. ADDITIONALLY, A UNIVERSITY STAFF PERSON WORKED TO SECURE STATE APPROPRIATIONS.ExplanationTxt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Historic StructureYes (X)HistoricStructureInd
Total Easements2TotalEasementsCnt
Historic Structure Easements2HistoricStructureEasementsCnt
Historic Strctr Easements Aftr1HistoricStrctrEasementsAftrCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy Monitoring0WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement24.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$480ExpensesIncurredEnforcementAmt
Section170h Rqr StsfdYes (1)Section170hRqrStsfdInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$452,556,294BeginningYearBalanceAmt
Contributions$4,475,034ContributionsAmt
Investment Earnings Or Losses$38,242,969InvestmentEarningsOrLossesAmt
Other Expenditures$15,329,360OtherExpendituresAmt
End Year Balance$479,944,937EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$475,458,642BeginningYearBalanceAmt
Contributions$7,415,063ContributionsAmt
Investment Earnings Or Losses-$32,739,267InvestmentEarningsOrLossesAmt
Other Expenditures-$2,421,856OtherExpendituresAmt
End Year Balance$452,556,294EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$361,437,355BeginningYearBalanceAmt
Contributions$12,972,412ContributionsAmt
Investment Earnings Or Losses$107,212,953InvestmentEarningsOrLossesAmt
Other Expenditures$6,164,078OtherExpendituresAmt
End Year Balance$475,458,642EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$376,609,510BeginningYearBalanceAmt
Contributions$4,582,017ContributionsAmt
Investment Earnings Or Losses-$2,374,397InvestmentEarningsOrLossesAmt
Other Expenditures$17,379,775OtherExpendituresAmt
End Year Balance$361,437,355EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$345,981,665BeginningYearBalanceAmt
Contributions$12,243,092ContributionsAmt
Investment Earnings Or Losses$13,947,116InvestmentEarningsOrLossesAmt
Other Expenditures-$4,437,637OtherExpendituresAmt
End Year Balance$376,609,510EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.32602BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.67397PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$596,834,739OtherCostOrOtherBasisAmt
Depreciation$239,286,438DepreciationAmt
Book Value$357,548,301BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$137,842,259OtherCostOrOtherBasisAmt
Depreciation$104,484,401DepreciationAmt
Book Value$33,357,858BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$60,637,035OtherCostOrOtherBasisAmt
Depreciation$24,936,024DepreciationAmt
Book Value$35,701,011BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$426,607,170TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (7 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
CASH & CASH EQUIVALENTS$4,939,065F
HEDGED EQUITY FUNDS OF FUNDS$32,770,980F
PRIV EQTY & VENTURE CAP FUNDS$51,089,350F
REAL ASSETS$64,407,294F
MISCELLANEOUS INVESTMENTS$122,407F
REMAINDER INTEREST TRUSTS$6,033,520F
INTEREST IN PERPETUAL TRUSTS$75,353,423F
FieldValueIRS element (for citing)
Total Book Value Securities$234,716,039TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDescAmtAmt
ACCRUED POSTRETIREMENT BENEFITS$593,585
LEASE OBLIGATIONS$3,380,460
ANNUITY OBLIGATIONS$2,830,761
ASSET RETIREMENT OBLIGATIONS$4,063,813
INTEREST RATE SWAPS$261,631
ADVANCES FROM FEDERAL GOVERNMENT$13,562,666
FieldValueIRS element (for citing)
Total Liability$24,692,916TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART II, LINE 5:CONSERVATION EASEMENT POLICY THE UNIVERSITY DOES NOT HAVE A FORMAL POLICY BUT THERE IS AN ESTABLISHED PROCEDURE. IT HAS BEEN OUR CONSISTENT PRACTICE TO COMPLY WITH ALL OF THE REQUIREMENTS SET FORTH BY THE GEORGIA STATE HISTORICAL PRESERVATION DIVISION AND ALL OTHER RULES AND GUIDELINES IN EFFECT FOR HISTORICAL PROPERTIES OWNED OR LEASED BY THE UNIVERSITY THAT ARE SUBJECT TO CONSERVATION EASEMENTS OR PRESERVATION COVENANTS. THE CONSERVATION EASEMENTS AND PRESERVATION COVENANTS HELD BY THE UNIVERSITY EXPRESSLY REQUIRE THAT THE SUBJECT PROPERTIES MUST BE PRESERVED IN ACCORDANCE WITH ALL APPLICABLE RULES AND GUIDELINES IN EFFECT FOR SUCH PROPERTIES. SPECIFICALLY, THE COVENANTS REQUIRE: (1) THAT THE UNIVERSITY ENSURE THE CONTINUED MAINTENANCE, REPAIR, AND ADMINISTRATION OF THE PROPERTY SO AS TO PRESERVE THE ARCHITECTURAL, HISTORICAL, OR ARCHAEOLOGICAL INTEGRITY OF THE SAME IN ORDER TO PROTECT AND ENHANCE THOSE QUALITIES THAT MADE THE SITE ELIGIBLE FOR LISTING IN THE NATIONAL REGISTER OF HISTORIC PLACES; (2) THAT NO VISUAL OR STRUCTURAL ALTERATIONS WILL BE MADE TO THE PROPERTY WITHOUT PRIOR WRITTEN PERMISSION OF THE STATE HISTORICAL PRESERVATION DIVISION; AND (3) THAT THE STATE HISTORICAL PRESERVATION DIVISION, ITS AGENTS, AND DESIGNEES SHALL HAVE THE RIGHT TO INSPECT THE PROPERTY AT ALL REASONABLE TIMES IN ORDER TO ASCERTAIN WHETHER OR NOT THE CONDITIONS OF THE COVENANT ARE BEING OBSERVED. THUS, IN PRACTICE, THE UNIVERSITY IS COMPLYING WITH ALL LEGAL REQUIREMENTS REGARDING THE MONITORING, INSPECTION, HANDLING OF VIOLATIONS, AND ENFORCEMENT OF THE CONSERVATION EASEMENTS AND PRESERVATION COVENANTS IT HOLDS, AND THE WRITTEN DOCUMENTS MEMORIALIZING THE UNIVERSITY'S PRESERVATION COVENANTS EXPRESSLY REQUIRE COMPLIANCE WITH THESE LEGAL REQUIREMENTS, AS WELL.
PART II, LINE 9:CONSERVATION EASEMENT REPORTING WHEN MERCER UNIVERSITY RECEIVED THE FUNDS FOR THE GRAND OPERA HOUSE, THEY WERE REPORTED AS AUXILIARY REVENUE AND AUXILIARY EXPENSES. FUNDS SPENT ON CAPITAL ITEMS WERE REPORTED ON THE BALANCE SHEET AS A BUILDING RENOVATION. FUNDS RECEIVED FOR THE HARDEMAN BUILDING WERE RECORDED AS PRIVATE GIFTS/GRANTS AND OPERATIONS EXPENSES. FUNDS SPENT ON CAPITAL ITEMS WERE REPORTED ON THE BALANCE SHEET AS A BUILDING RENOVATION. THERE IS NO FOOTNOTE DESCRIBING MERCER UNIVERSITY'S ACCOUNTING FOR CONSERVATION EASEMENTS IN THE AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2023.
PART V, LINE 4:ENDOWMENT FUND THE CORPUS IS HELD IN PERPETUITY. THE EARNINGS (UNREALIZED, REALIZED, AND EARNINGS) ARE USED TO PAY INVESTMENT FEES FOR THE INDIVIDUAL FUNDS, PAY THE INVESTMENT ADVISOR, AND FUND THE ANNUAL APPROVED SPENDING ALLOCATION. THE SPENDING ALLOCATION FUNDS THE SPECIFIC EXPENSE FOR WHICH THE DONOR PROVIDED THE ENDOWMENT FUND.
PART X, LINE 2:FIN 48 (ASC 740) FOOTNOTE THE UNIVERSITY IS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (THE CODE) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE UNIVERSITY'S MANAGEMENT HAS REVIEWED ITS TAX POSITIONS AND DETERMINED THAT IT DOES NOT HAVE MATERIAL UNRECOGNIZED TAX POSITIONS THAT SHOULD BE REFLECTED IN THE CONSOLIDATED FINANCIAL STATEMENTS FOR FISCAL YEAR 2023 OR 2022.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3MERCER'S RACIALLY NONDISCRIMINATORY POLICY TOWARD STUDENTS IS PUBLICLY AVAILABLE ON THEIR WEBSITE.
SCHEDULE E, PART I, LINE 6GOVERNMENT FINANCIAL AID & ASSISTANCE THE UNIVERSITY PARTICIPATES IN THE FOLLOWING PROGRAMS: FEDERAL PELL GRANTS, FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS (FSEOG), FEDERAL DIRECT SUBSIDIZED AND UNSUBSIDIZED STAFFORD LOANS, FEDERAL PERKINS LOANS, HEALTH PROFESSIONS STUDENT LOANS, FEDERAL PARENT AND GRAD (PLUS) LOANS, OTHER VARIOUS FEDERAL LOAN PROGRAMS, FEDERAL TEACH GRANT, FEDERAL WORK STUDY PROGRAM, AND VETERANS EDUCATION PROGRAMS. THE UNIVERSITY ALSO RECEIVES VARIOUS FEDERAL GRANTS AND CONTRACTS FOR ACADEMIC AND SCIENTIFIC RESEARCH.

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (16 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
CENTRAL AMERICA AND THE CARIBBEAN00PROGRAM SERVICESMERCER ON MISSION$110,597
SUB-SAHARAN AFRICA00PROGRAM SERVICESMERCER ON MISSION$365,775
EAST ASIA AND THE PACIFIC00PROGRAM SERVICESMERCER ON MISSION$594,519
RUSSIA AND NEIGHBORING STATES00PROGRAM SERVICESMERCER ON MISSION$91,478
SOUTH AMERICA00PROGRAM SERVICESMERCER ON MISSION$92,438
MIDDLE EAST AND NORTH AFRICA00PROGRAM SERVICESMERCER ON MISSION$39,547
NORTH AMERICA00PROGRAM SERVICESMERCER ON MISSION$138,358
CENTRAL AMERICA AND THE CARIBBEAN00PROGRAM SERVICESSTUDY ABROAD PROGRAM$9,562
EUROPE00PROGRAM SERVICESSTUDY ABROAD PROGRAM$108,492
NORTH AMERICA00PROGRAM SERVICESSTUDY ABROAD PROGRAM$24,929
SUB-SAHARAN AFRICA00PROGRAM SERVICESSTUDY ABROAD PROGRAM$781
EUROPE00PROGRAM SERVICESSITE VISIT$353
EAST ASIA AND THE PACIFIC00PROGRAM SERVICESRECRUITMENT$1,100
EUROPE00PROGRAM SERVICESRECRUITMENT$500
SOUTH ASIA00PROGRAM SERVICESRECRUITMENT$16,267
SOUTH AMERICA00GRANTMAKING$18,341
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$1,442,274SubtotalSpentAmt
Continuation Spent$170,763ContinuationSpentAmt
Total Spent$1,613,037TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
RegionSOUTH AMERICARegionTxt
Purpose Of GrantRESEARCHPurposeOfGrantTxt
Cash Grant$18,341CashGrantAmt
Manner Of Cash DisbursementELECTRONIC FUND TRANSFERMannerOfCashDisbursementTxt
Non Cash Assistance$0NonCashAssistanceAmt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt
Transfer To Foreign CorpYes (1)TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp OwnershipYes (1)ForeignCorpOwnershipInd
Passive Foreign Investmest CoYes (1)PassiveForeignInvestmestCoInd
Foreign PartnershipYes (1)ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 2:MERCER UNIVERSITY REQUIRES SUBRECIPIENTS TO SUBMIT PERFORMANCE AND FINANCIAL STATUS REPORTS UPON REQUEST. THE UNIVERSITY OBTAINS AND REVIEWS THE SINGLE AUDIT REPORT FROM SUBRECIPIENTS WHO RECEIVE IN EXCESS OF $750,000 OF FEDERAL FUNDS DURING THE FISCAL YEAR. IF THE PROSPECTIVE SUBRECIPIENT DOES NOT HAVE A SINGLE AUDIT, THE UNIVERSITY MAY PERFORM SITE VISITS.
PART III ACCOUNTING METHOD:

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1AUTHOR'S LUNCHEONEvent1Nm
Gross Receipts Event1$89,970GrossReceiptsEvent1Amt
Charitable Contri Event1$71,443CharitableContriEvent1Amt
Gross Revenue Event1$18,527GrossRevenueEvent1Amt
Cash Prizes Event1$0CashPrizesEvent1Amt
Non Cash Prizes Event1$0NonCashPrizesEvent1Amt
Rent Facility Costs Event1$0RentFacilityCostsEvent1Amt
Food And Beverage Event1$0FoodAndBeverageEvent1Amt
Entertainment Event1$0EntertainmentEvent1Amt
Other Direct Expenses Event1$67,224OtherDirectExpensesEvent1Amt
Event2EXECUTIVE FORUMEvent2Nm
Gross Receipts Event2$43,354GrossReceiptsEvent2Amt
Charitable Contri Event2$43,354CharitableContriEvent2Amt
Cash Prizes Event2$0CashPrizesEvent2Amt
Non Cash Prizes Event2$0NonCashPrizesEvent2Amt
Rent Facility Costs Event2$0RentFacilityCostsEvent2Amt
Food And Beverage Event2$0FoodAndBeverageEvent2Amt
Entertainment Event2$0EntertainmentEvent2Amt
Other Direct Expenses Event2$53,639OtherDirectExpensesEvent2Amt
Other Events Total2OtherEventsTotalCnt
Gross Receipts Other Events$98,990GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$0CharitableContriOtherEventsAmt
Gross Revenue Other Events$98,990GrossRevenueOtherEventsAmt
Cash Prizes Other Events$11,400CashPrizesOtherEventsAmt
Non Cash Prizes Other Events$0NonCashPrizesOtherEventsAmt
Rent Fclty Costs Other Events$0RentFcltyCostsOtherEventsAmt
Food And Beverage Other Events$12,069FoodAndBeverageOtherEventsAmt
Entertainment Other Events$0EntertainmentOtherEventsAmt
Oth Direct Expnss Other Events$41,487OthDirectExpnssOtherEventsAmt
Gross Receipts Total$232,314GrossReceiptsTotalAmt
Charitable Contributions Tot$114,797CharitableContributionsTotAmt
Gross Revenue Total Events$117,517GrossRevenueTotalEventsAmt
Cash Prizes Total Events$11,400CashPrizesTotalEventsAmt
Food And Beverage Total Events$12,069FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$162,350OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$185,819DirectExpenseSummaryEventsAmt
Net Income Summary-$68,302NetIncomeSummaryAmt

Gaming Information GamingInformationGrp

FieldValueIRS element (for citing)
Gross Revenue Other Gaming$48,000GrossRevenueOtherGamingAmt
Cash Prizes Other Gaming$15,000CashPrizesOtherGamingAmt
Oth Direct Expnss Other Gaming$14,963OthDirectExpnssOtherGamingAmt
Volunteer Labor Other Gaming0VolunteerLaborOtherGamingInd
Gross Revenue Total Gaming$48,000GrossRevenueTotalGamingAmt
Cash Prizes Total Gaming$15,000CashPrizesTotalGamingAmt
Oth Direct Expnss Total Gaming$14,963OthDirectExpnssTotalGamingAmt
Direct Expense Summary Gaming$29,963DirectExpenseSummaryGamingAmt
Net Gaming Income Summary$18,037NetGamingIncomeSummaryAmt
FieldValueIRS element (for citing)
States Where Gaming ConductedGAStatesWhereGamingConductedCd
LicensedYes (1)LicensedInd
License Suspended Etc0LicenseSuspendedEtcInd
Gaming With Nonmembers0GamingWithNonmembersInd
Member Of Other Entity0MemberOfOtherEntityInd
Gaming Own Facility1.00000GamingOwnFacilityPct
Individual With BooksCORY BARTONIndividualWithBooksNm

Persons With Books US Address PersonsWithBooksUSAddress

FieldValueIRS element (for citing)
Address Line11501 MERCER UNIVERSITY DRIVEAddressLine1Txt
CityMACONCityNm
State AbbreviationGAStateAbbreviationCd
ZIP31207ZIPCd
FieldValueIRS element (for citing)
Cntrct With3rd Prty For Game Rev0CntrctWith3rdPrtyForGameRevInd
Gaming Manager PersonCORY BARTONGamingManagerPersonNm
Gaming Manager Compensation$0GamingManagerCompensationAmt
Gaming Manager Services ProvMANAGED RAFFLE, MANAGED BOOKS, PROVIDED REPORTS ON RAFFLE.GamingManagerServicesProvTxt
Gaming Manager Is EmployeeYes (X)GamingManagerIsEmployeeInd
Charitable Distribution Rqr0CharitableDistributionRqrInd

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
EAST GEORGIA HEALTHCARE CENTER INC
215 N COLEMAN STREETSWAINSBOROGA30401582001607501(C)(3)$119,886$0RESEARCH
FORDHAM UNIVERSITY
441 E FORDHAM RD FMH 519BRONXNY104585149131740451501(C)(3)$27,176$0RESEARCH
GEORGIA COUNCIL ON SUBSTANCE ABUSE
2310 PARK LAKE DRIVE SUITE 540TUCKERGA303452904582045112501(C)(3)$181,785$0RESEARCH
DALTON STATE COLLEGE
650 COLLEGE DRIVEDALTONGA30720580975068501(C)(3)$30,240$0INSTRUCTION
FieldValueIRS element (for citing)
Total501c3 Org4Total501c3OrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSTUDENT FINANCIAL AID ASSISTANCEGrantTypeTxt
Recipient5903RecipientCnt
Cash Grant$97,150,352CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationMERCER UNIVERSITY REQUIRES SUBRECIPIENTS TO SUBMIT PERFORMANCE AND FINANCIAL STATUS REPORTS UPON REQUEST. THE UNIVERSITY OBTAINS AND REVIEWS THE SINGLE AUDIT REPORT FROM SUBRECIPIENTS WHO RECEIVE IN EXCESS OF $750,000 OF FEDERAL FUNDS DURING THE FISCAL YEAR. IF THE PROSPECTIVE SUBRECIPIENT DOES NOT HAVE A SINGLE AUDIT, THE UNIVERSITY MAY PERFORM SITE VISITS. ASSISTANCE TO MERCER UNIVERSITY STUDENTS IN THE FORM OF SCHOLARSHIPS ARE AWARDED FOR THE PURPOSE OF AIDING WITH THE COST OF ATTENDING THE UNIVERSITY, I.E. FOR TUITION, HOUSING, AND MEALS. SCHOLARSHIPS ARE BASED ON ACADEMIC ACHIEVEMENT, NEED, AND OTHER DONOR REQUIREMENTS SUCH AS LOCATION OF RESIDENCE. MERCER UNIVERSITY HAS CRITERIA FOR THE ELIGIBILITY REQUIREMENTS NEEDED TO AWARD A SCHOLARSHIP. ACADEMIC SCHOLARSHIPS ARE BASED ON SAT OR ACT SCORES AND GRADE POINT AVERAGES AND ARE AWARDED BY THE OFFICE OF ADMISSIONS IN THE INITIAL YEAR. ONCE THE STUDENT PROCEEDS TO SECOND YEAR, THE ACADEMIC SCHOLARSHIPS ARE AWARDED BY FINANCIAL PLANNING. NEED BASED GRANTS ARE MADE BY THE OFFICE OF FINANCIAL PLANNING AND ARE MADE UTILIZING THE FEDERAL NEED FORMULA (FAFSA APPLICATION). STUDENTS MUST BE ENROLLED FULL-TIME TO RECEIVE UNIVERSITY SCHOLARSHIPS/GRANTS. GENERALLY SPEAKING, FAFSA DATA IS VERIFIED FOR STUDENTS WHO ARE SELECTED FOR VERIFICATION BY THE FEDERAL STUDENT AID PROGRAM.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Housing Allowance Or ResidenceYes (X)HousingAllowanceOrResidenceInd
Club Dues Or FeesYes (X)ClubDuesOrFeesInd
Personal ServicesYes (X)PersonalServicesInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (17 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
WILLIAM UNDERWOOD
PRESIDENT/PROFESSOR OF LAW$644,415$0$0$0$0$0$30,500$0$27,191$0$702,106$0$0$0
JOHN HAWKINS
ASSOCIATE PROFESSOR$491,811$0$0$0$0$0$30,500$0$26,399$0$548,710$0$0$0
JEAN SUMNER
DEAN/PROFESSOR$444,611$0$0$0$0$0$27,000$0$23,227$0$494,838$0$0$0
JAMES NETHERTON
EXEC VP - ADMIN & FINANCE$347,561$0$0$0$0$0$30,500$0$25,234$0$403,295$0$0$0
DAVID DAVIS
PROVOST/PROFESSOR$329,728$0$0$0$0$0$30,500$0$38,462$0$398,690$0$0$0
ANDREW CRONIC
HEAD FOOTBALL COACH$299,727$0$0$0$0$0$30,500$0$32,460$0$362,687$0$0$0
EDWIN GRIMSLEY
SENIOR ASSOCIATE DEAN, MAC$300,308$0$0$0$0$0$30,500$0$24,724$0$355,532$0$0$0
PENNY ELKINS
SR VP - ENROLLMENT MGMT$299,787$0$0$0$0$0$30,450$0$17,347$0$347,584$0$0$0
JOHN PATTERSON
SR VP - UNIV ADVANCEMENT$275,955$0$0$0$0$0$28,700$0$35,565$0$340,220$0$0$0
SUSANNE GARDNER
HEAD WOMENS BASKETBALL COACH$288,995$0$0$0$0$0$29,100$0$12,943$0$331,038$0$0$0
GREGORY GARY
HEAD MEN'S BASKETBALL COACH$302,500$0$0$0$0$0$18,150$0$3,422$0$324,072$0$0$0
ANDREA MITCHELL
EXECUTIVE DIRECTOR$253,759$0$0$0$0$0$26,206$0$22,979$0$302,944$0$0$0
KELLIE APPEL
SR VP - STRATEGIC INITIATI$240,427$0$0$0$0$0$22,640$0$34,915$0$297,982$0$0$0
LARRY BRUMLEY
SR VP - MARKETING COMM$255,458$0$0$0$0$0$25,602$0$3,581$0$284,641$0$0$0
MATTHEW HALL
INTERIM GENERAL COUNSEL$173,271$0$0$0$0$0$10,863$0$31,594$0$215,728$0$0$0
JULIA DAVIS
AVP FINANCE & TREASURER$175,325$0$0$0$0$0$17,670$0$3,859$0$196,854$0$0$0
ANITA GUSTAFSON
DEAN/PROFESSOR OF HISTORY$160,595$0$0$0$0$0$16,555$0$19,466$0$196,616$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE J, PART I, LINE 1A:FormAndLineReferenceDesc
ExplanationHOUSING ALLOWANCE, PERSONAL SERVICES, AND CLUB DUES WILLIAM UNDERWOOD, MERCER UNIVERSITY PRESIDENT, RECEIVED A PROVISION OF HOUSING, INCLUDING CUSTODIAL SERVICES, FOR BUSINESS USE. THIS WAS NOT TREATED AS TAXABLE COMPENSATION. PENNY ELKINS, MERCER UNIVERSITY EXECUTIVE VICE PRESIDENT, RECEIVED A PROVISION OF HOUSING FOR BUSINESS USE. THIS WAS NOT TREATED AS TAXABLE COMPENSATION. JAMES NETHERTON, EXECUTIVE VICE PRESIDENT OF ADMINISTRATION AND FINANCE, RECEIVED A CORPORATE MEMBERSHIP TO A SOCIAL CLUB. THIS WAS NOT TREATED AS TAXABLE INCOME.ExplanationTxt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCdBond Issuer EINBondIssuerEINCUSIPCUSIPNumBond IssuedBondIssuedDtIssue PriceIssuePriceAmtPurposePurposeDescDefeasedDefeasedIndOn Behalf Of IssuerOnBehalfOfIssuerIndPool FinancingPoolFinancingInd
PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY (SERIES 2013)
A5814077800000000002013-05-30$70,350,273SEE PART VI000
PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY (SERIES 2015)
B58140778074265LG932015-07-17$79,547,573CONSTRUCTION/CAPITAL IMPROVEMENTS000
PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY (SERIES 2012B)
C58140778074265LJ902015-11-02$8,727,829SEE PART VI000
PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY (SERIES 2021)
D58140778074265LX372021-07-06$84,892,839SEE PART VI000

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCdRetiredRetiredAmtTotal ProceedsTotalProceedsAmtIssuance Costs From ProceedsIssuanceCostsFromProceedsAmtCapital ExpendituresCapitalExpendituresAmtOther Spent ProceedsOtherSpentProceedsAmtSubstantial CompletionSubstantialCompletionYrRefunding Tax Exempt BondsRefundingTaxExemptBondsIndRefunding Taxable BondsRefundingTaxableBondsIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintIndUnspentUnspentAmt
A$14,014,721$70,350,273$290,049$12,000,000$58,060,2242013Yes (1)0Yes (1)Yes (1)
B$2,062,573$79,547,573$939,287$78,608,285201800Yes (1)Yes (1)
C$4,042,829$8,727,829$133,327$8,594,5022012Yes (1)0Yes (1)Yes (1)
D$17,467,839$84,964,714$909,942$37,690,560$46,293,825Yes (1)00Yes (1)$814,798

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCdOwning Bond Financed PropertyOwningBondFinancedPropertyIndAny Lease ArrangementsAnyLeaseArrangementsIndMgmt Contract Bond Fincd PropMgmtContractBondFincdPropIndEngage Bond Counsel ContractsEngageBondCounselContractsIndAny Research AgreementsAnyResearchAgreementsIndEngage Bond Counsel ResearchEngageBondCounselResearchIndPrivate Bus Use By OthersPrivateBusUseByOthersPctPrivate Bus Concerning UBIPrivateBusConcerningUBIPctTotal Private Business UseTotalPrivateBusinessUsePctBond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestIndChange In Use Bond Financed PropChangeInUseBondFinancedPropIndProcs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A0Yes (1)Yes (1)Yes (1)Yes (1)Yes (1)0.002000.000000.0020000Yes (1)
B00Yes (1)Yes (1)Yes (1)Yes (1)00Yes (1)
C0Yes (1)Yes (1)Yes (1)Yes (1)Yes (1)00Yes (1)
D0Yes (1)Yes (1)Yes (1)Yes (1)Yes (1)00Yes (1)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCdForm8038 T FiledForm8038TFiledIndRebate Not Due YetRebateNotDueYetIndException To RebateExceptionToRebateIndNo Rebate DueNoRebateDueIndVariable Rate IssueVariableRateIssueIndHedge Identified In Bks And RecHedgeIdentifiedInBksAndRecIndBusiness Name Line2HedgeProviderName/BusinessNameLine2TxtTerm Of HedgeTermOfHedgePctSuperintegrated HedgeSuperintegratedHedgeIndHedge TerminatedHedgeTerminatedIndGross Proceeds Invested In GICGrossProceedsInvestedInGICIndGross Proceeds InvestedGrossProceedsInvestedIndWritten Proc To Monitor ReqsWrittenProcToMonitorReqsInd
1271 COUNTERPARTY
A000Yes (1)0Yes (1)CO3.3000000000000000Yes (1)
(no name)
B000Yes (1)0000Yes (1)
(no name)
C00Yes (1)0000Yes (1)
(no name)
D000Yes (1)0000Yes (1)

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCdProcedures Corrective ActionProceduresCorrectiveActionInd
AYes (1)
BYes (1)
CYes (1)
DYes (1)

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
DATE REBATE COMPUTATION PERFORMEDISSUER NAME: PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY (SERIES 2013) DATE THE REBATE COMPUTATION WAS PERFORMED: 10/30/2018 ISSUER NAME: PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY (SERIES 2015) DATE THE REBATE COMPUTATION WAS PERFORMED: 10/01/2018 ISSUER NAME: PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY (SERIES 2021) DATE THE REBATE COMPUTATION WAS PERFORMED: 10/19/2023 ISSUER NAME: PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY (SERIES 2022) DATE THE REBATE COMPUTATION WAS PERFORMED: 10/19/2023
SCHEDULE K, PART I, COLUMN FBOND A (SERIES 2013): REFUNDING ISSUE FOR SERIES 2006A AND 2006C BONDS (ISSUED 5/19/2006) AND SERIES 2011 BOND (ISSUED 10/19/2011). BOND C (SERIES 2012B): REFUNDING FOR SERIES 2012B BOND (ISSUED 2/16/2012). BOND D (SERIES 2011): CONSTRUCTION AND CAPITAL IMPROVEMENTS TO CAMPUS BUILDINGS - $37,690,560 AND REFUNDING FOR SERIES 2012A BOND (ISSUED 2/16/2012) - $46,293,825. BOND A (SERIES 2022): CONSTRUCTION AND CAPITAL IMPROVEMENTS TO CAMPUS BUILDINGS - $30,000,000 AND REFUNDING FOR SERIES 2012C BOND (ISSUED 5/15/2012 - $19,520,400.
SCHEDULE K, PART IV, LINE 2B:BOND C (SERIES 2012B): SIX MONTH EXCEPTION TO REBATE UNDER IRC SEC. 148(F)

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY (SERIES 2022)BusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN581407780BondIssuerEIN
CUSIP74265LZ92CUSIPNum
Bond Issued2022-07-06BondIssuedDt
Issue Price$50,266,765IssuePriceAmt
PurposeSEE PART VIPurposeDesc
Defeased0DefeasedInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Pool Financing0PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Retired$5,346,765RetiredAmt
Total Proceeds$50,973,176TotalProceedsAmt
Issuance Costs From Proceeds$745,194IssuanceCostsFromProceedsAmt
Capital Expenditures$30,001,171CapitalExpendituresAmt
Other Spent Proceeds$19,520,400OtherSpentProceedsAmt
Unspent$10,990,161UnspentAmt
Refunding Tax Exempt BondsYes (1)RefundingTaxExemptBondsInd
Refunding Taxable Bonds0RefundingTaxableBondsInd
Final Allocation Made0FinalAllocationMadeInd
Adequate Books And Rec MaintYes (1)AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed Property0OwningBondFinancedPropertyInd
Any Lease Arrangements0AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd PropYes (1)MgmtContractBondFincdPropInd
Engage Bond Counsel ContractsYes (1)EngageBondCounselContractsInd
Any Research AgreementsYes (1)AnyResearchAgreementsInd
Engage Bond Counsel ResearchYes (1)EngageBondCounselResearchInd
Bond Iss Meet Prvt Sec Pymt Test0BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop0ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond RemdtdYes (1)ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T Filed0Form8038TFiledInd
Rebate Not Due Yet0RebateNotDueYetInd
Exception To Rebate0ExceptionToRebateInd
No Rebate DueYes (1)NoRebateDueInd
Variable Rate Issue0VariableRateIssueInd
Hedge Identified In Bks And Rec0HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC0GrossProceedsInvestedInGICInd
Gross Proceeds Invested0GrossProceedsInvestedInd
Written Proc To Monitor ReqsYes (1)WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective ActionYes (1)ProceduresCorrectiveActionInd

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution12122ContributionCnt
Noncash Contributions Rpt F990$846,274NoncashContributionsRptF990Amt
Method Of Determining RevenuesAVG HIGH/LOW OF DAYMethodOfDeterminingRevenuesTxt

Collectibles CollectiblesGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution46ContributionCnt
Noncash Contributions Rpt F990$30,580NoncashContributionsRptF990Amt
Method Of Determining RevenuesAPPRAISALMethodOfDeterminingRevenuesTxt

Food Inventory FoodInventoryGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution2ContributionCnt
Noncash Contributions Rpt F990$1,864NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxIndDescDescContributionContributionCntNoncash Contributions Rpt F990NoncashContributionsRptF990AmtMethod Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)SCI EQUIPMENT64$171,860APPRAISAL
Yes (X)NON-SCI EQUIPMENT5$89,000FMV
FieldValueIRS element (for citing)
Form8283 Received3Form8283ReceivedCnt
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties UsedYes (1)ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceFORM 990, SCHEDULE M, LINE 32A:FormAndLineReferenceDesc
ExplanationUSE OF THIRD PARTIES MERCER UNIVERSITY USES THIRD PARTY STOCK BROKERS TO PROCESS NON-CASH CONTRIBUTIONS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (12 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART I, LINE 1BRIEF MISSION MERCER UNIVERSITY'S MISSION IS TO TEACH, TO LEARN, TO CREATE, TO DISCOVER, TO INSPIRE, TO EMPOWER, AND TO SERVE.
FORM 990, PART III, LINE 1MERCER UNIVERSITY'S MISSION IS TO TEACH, TO LEARN, TO CREATE, TO DISCOVER, TO INSPIRE, TO EMPOWER AND TO SERVE. IN FULFILLING THIS MISSION, THE UNIVERSITY SUPPORTS UNDERGRADUATE, GRADUATE, AND PROFESSIONAL LEARNING AS WELL AS BASIC RESEARCH AND ITS APPLICATION IN SERVICE TO OTHERS. AS A UNIVERSITY COMMITTED TO EXCELLENCE AND INNOVATION, MERCER CHALLENGES MEMBERS OF ITS COMMUNITY TO MEET AND EXCEED HIGH STANDARDS IN THEIR TEACHING, LEARNING, RESEARCH, SCHOLARSHIP AND SERVICE. FOUNDED BY BAPTISTS IN 1833, MERCER IS AN INDEPENDENT UNIVERSITY THAT REMAINS GROUNDED IN A TRADITION THAT EMBRACES FREEDOM OF THE MIND AND SPIRIT, CHERISHES THE EQUAL WORTH OF EVERY INDIVIDUAL, AND COMMITS TO SERVING THE NEEDS OF HUMANKIND. AS A REFLECTION OF THIS HERITAGE: O WE ENCOURAGE OUR STUDENTS TO DISCOVER AND DEVELOP FULLY THEIR UNIQUE COMBINATION OF GIFTS AND TALENTS TO BECOME LEADERS WHO MAKE A POSITIVE DIFFERENCE IN THE WORLD. O WE SEEK TO INSPIRE MEMBERS OF OUR COMMUNITY TO LIVE VIRTUOUS MEANINGFUL LIVES BY USING THEIR GIFTS AND TALENTS TO SERVE THE NEEDS OF HUMANKIND AS AN EXPRESSION OF THEIR LOVE FOR GOD AND NEIGHBOR. O WE SEEK TO ENRICH THE MIND AND SPIRIT BY PROMOTING AND FACILITATING AN OPEN AND RIGOROUS SEARCH FOR TRUTH AND UNDERSTANDING, INCLUDING AN EXAMINATION OF THE MORAL, RELIGIOUS AND ETHICAL QUESTIONS OF THIS AND EVERY AGE. O WE AFFIRM AND RESPECT THE DIGNITY AND SACRED WORTH OF EVERY PERSON AND CELEBRATE BOTH OUR COMMONALITIES AND OUR DIFFERENCES.
FORM 990, PART III, LINE 4AINSTRUCTION: THE UNIVERSITY HAS 12 COLLEGES AND SCHOOLS. THE UNIVERSITY'S PROGRAMS INCLUDED LIBERAL ARTS, BUSINESS, ENGINEERING, EDUCATION, MEDICINE, NURSING, PHARMACY, LAW, THEOLOGY, MUSIC, AND HEATH PROFESSIONS. THESE EXPENSES ARE RELATED TO THE DIRECT INSTRUCTION OF HIGHER EDUCATION. THE UNIVERSITY SERVES OVER 9,000 DEGREE SEEKING STUDENTS IN THE 12 COLLEGES AND SCHOOLS. THE UNIVERSITY BESTOWED OVER 2,600 DEGREES FOR THE 2022-2023 SCHOOL YEAR. THE PEACE CORPS HAS NAMED MERCER AMONG THE TOP FOUR PEACE CORP PREP CERTIFICATE GRANTING INSTITUTIONS IN THE UNITED STATES. THE UNIVERSITY'S INSTRUCTION PROVIDES A FOCUS ON UNDERGRADUATE RESEARCH BY PROVIDING STUDENTS WITH HANDS-ON EXPERIENCE THAT COMPLEMENTS THEIR EDUCATION. THE RESEARCH CAN BE INCLUDED IN THEIR COURSE BASED IN LAB WORK OR FACULTY LED RESEARCH. OVER 39 STUDENTS MADE RESEARCH PRESENTATIONS AT THE 6TH ANNUAL SOCON UNDERGRADUATE RESEARCH FORUM.
FORM 990, PART VI, SECTION A, LINE 1ATHE AFFAIRS OF THE CORPORATION ARE MANAGED AND CONTROLLED BY A BOARD OF TRUSTEES, CONSISTING OF FORTY-FIVE (45) REGULAR MEMBERS WHO SERVE FOR TERMS OF FIVE (5) YEARS EACH. IN ADDITION, DURING THE TAX YEAR BEGINNING JULY 1, 2021 AND ENDING JUNE 30, 2022, THERE WERE FIVE (5) LIFE TRUSTEES SERVING ON THE BOARD OF TRUSTEES. THE PRESIDENT OF THE UNIVERSITY ALSO SERVES AS AN EX OFFICIO MEMBER OF THE BOARD OF TRUSTEES. EACH OF THESE MEMBERS OF THE BOARD OF TRUSTEES HAS THE POWER TO VOTE. DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF TRUSTEES, THE EXECUTIVE COMMITTEE POSSESSES AND MAY EXERCISE ALL THE POWERS OF THE BOARD IN THE MANAGEMENT AND DIRECTION OF THE BUSINESS AND AFFAIRS OF THE CORPORATION IN ALL CASES IN WHICH SPECIFIC DIRECTION HAS NOT BEEN GIVEN BY THE BOARD. THE BYLAWS OF THE CORPORATION PROVIDE THAT THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIRMAN OF THE BOARD AND THE PRESIDENT EX OFFICIO AND NOT LESS THAN SEVEN (7) ADDITIONAL MEMBERS CHOSEN FROM THE MEMBERSHIP OF THE BOARD. ALL OF THE MEMBERS OF THE EXECUTIVE COMMITTEE ARE VOTING MEMBERS OF THE BOARD OF TRUSTEES
FORM 990, PART VI, SECTION A, LINE 2FAMILY RELATIONSHIPS MEMBERS OF THE BOARD CAROLYN MCAFEE BRUNER AND J. THOMAS MCAFEE, III HAVE A FAMILY RELATIONSHIP. MEMBERS OF THE BOARD NANCY A. GRACE AND DAVID E. LINCH HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 4SIGNIFICANT CHANGES TO THE GOVERNING DOCUMENTS THE BYLAWS WERE AMENDED ON NOVEMBER 11, 2022, TO REFLECT REVISIONS IN (I) ARTICLE XIX, SECTION 5; (II) ARTICLE II, SECTION 2; AND (III) ARTICLE XIII, SECTION 3 RELATED TO BOARD SELF-ASSESSMENT, MISSION STATEMENT REVIEW AND PRESIDENTIAL EVALUATION.
FORM 990, PART VI, SECTION B, LINE 11BREVIEW OF FORM 990 PRIOR TO FILING, THE FORM 990 WAS REVIEWED IN DETAIL BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. A COPY OF THE FINALIZED FORM 990 WAS THEN DISTRIBUTED TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CCOMPLIANCE WITH WRITTEN CONFLICT OF INTEREST POLICY AT EACH ANNUAL MEETING OF THE BOARD OF TRUSTEES, EACH TRUSTEE, OFFICER, AND KEY EMPLOYEE OF THE UNIVERSITY IS REQUIRED (A) TO REVIEW THE INSTITUTION'S CONFLICT OF INTEREST POLICY FOR TRUSTEES, OFFICERS, AND KEY EMPLOYEES; (B) TO DISCLOSE ANY POSSIBLE PERSONAL, FAMILIAL OR BUSINESS RELATIONSHIPS THAT REASONABLY COULD GIVE RISE TO A CONFLICT OF INTEREST INVOLVING THE UNIVERSITY; AND (C) TO ACKNOWLEDGE BY HIS OR HER SIGNATURE THAT HE OR SHE IS IN ACCORDANCE WITH THE LETTER AND SPIRIT OF THE CONFLICT OF INTEREST POLICY. ALL TRUSTEES, OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO LIST ON A DISCLOSURE FORM FOR TRUSTEES, OFFICERS, AND KEY EMPLOYEES THOSE SUBSTANTIVE RELATIONSHIPS THAT THEY MAINTAIN (OR MEMBERS OF THEIR FAMILIES MAINTAIN) WITH ORGANIZATIONS THAT DO BUSINESS WITH THE UNIVERSITY, OR THAT OTHERWISE COULD BE CONSTRUED TO POTENTIALLY AFFECT THEIR INDEPENDENT, UNBIASED JUDGMENT IN LIGHT OF THEIR DECISION-MAKING AUTHORITY OR RESPONSIBILITY. IN THE EVENT A TRUSTEE, OFFICER OR KEY EMPLOYEE IS UNCERTAIN AS TO THE APPROPRIATENESS OF LISTING A PARTICULAR RELATIONSHIP, THE CHAIR OF THE BOARD OF TRUSTEES AND/OR THE PRESIDENT IS CONSULTED. THEY, IN TURN, MAY ELECT TO CONSULT WITH LEGAL COUNSEL, THE EXECUTIVE COMMITTEE, OR THE BOARD OF TRUSTEES IN EXECUTIVE SESSION. THESE DISCLOSURE FORMS ARE COLLECTED BY THE SECRETARY OF THE CORPORATION, AND COPIES ARE PROVIDED ANNUALLY TO THE UNIVERSITY'S INDEPENDENT AUDITORS. TRUSTEES, OFFICERS, AND KEY EMPLOYEES WHO HAVE DECLARED OR BEEN FOUND TO HAVE A CONFLICT OF INTEREST ARE REQUIRED TO REFRAIN FROM PARTICIPATING IN CONSIDERATION OF PROPOSED TRANSACTIONS, UNLESS FOR SPECIAL REASONS THE BOARD OR ADMINISTRATION REQUESTS INFORMATION OR INTERPRETATION. PERSONS WITH CONFLICTS ARE NOT ALLOWED TO VOTE OR BE PRESENT AT THE TIME OF THE VOTE ON SUCH TRANSACTIONS. WHENEVER THE BOARD OF TRUSTEES HOLDS A MEETING AT WHICH (A) A TRUSTEE'S, OFFICER'S, OR KEY EMPLOYEE'S FINANCIAL INTEREST IN A MATTER IS DISCLOSED, (B) A DETERMINATION REGARDING THE EXISTENCE OF A CONFLICT OF INTEREST IS MADE, OR (C) A TRANSACTION OR ARRANGEMENT WITH RESPECT TO WHICH A TRUSTEE, OFFICER, OR KEY EMPLOYEE HAS A CONFLICT OF INTEREST IS CONSIDERED, THE BOARD'S CONSIDERATION OF THESE ISSUES IS DOCUMENTED IN THE MINUTES OF THE MEETING. IN THE INTERIM BETWEEN ANNUAL MEETINGS, EACH TRUSTEE, OFFICER, AND KEY EMPLOYEE HAS AN ONGOING OBLIGATION TO NOTIFY THE BOARD OF TRUSTEES PROMPTLY OF ANY ACTUAL, APPARENT OR POTENTIAL CONFLICT OF INTEREST AS IT ARISES.
FORM 990, PART VI, SECTION B, LINE 15DETERMINING COMPENSATION THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES HAS ESTABLISHED A COMPENSATION COMMITTEE, COMPRISED OF THE CHAIR OF THE BOARD OF TRUSTEES, THE CHAIR OF THE EXECUTIVE COMMITTEE, AND THE CHAIR OF THE FINANCE, INVESTMENT AND PROPERTY COMMITTEE, EACH OF WHOM IS AN INDEPENDENT VOTING MEMBER OF THE UNIVERSITY'S GOVERNING BODY. ON AN ANNUAL BASIS, THE COMPENSATION COMMITTEE ESTABLISHES THE COMPENSATION ARRANGEMENTS FOR THE PRESIDENT OF THE UNIVERSITY, AND ALSO REVIEWS THE COMPENSATION ARRANGEMENTS FOR EACH UNIVERSITY OFFICER AND OTHER KEY EMPLOYEE WHO IS IN A POSITION TO EXERCISE SUBSTANTIAL INFLUENCE OVER THE AFFAIRS OF THE UNIVERSITY TO ENSURE THAT SUCH COMPENSATION ARRANGEMENTS ARE REASONABLE. IN CARRYING OUT THIS PROCESS, THE COMPENSATION COMMITTEE OBTAINS AND RELIES UPON APPROPRIATE COMPARABILITY DATA AND CONCURRENTLY DOCUMENTS THE BASIS FOR ITS DELIBERATIONS AND DECISIONS. NO PERSON HAVING A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT FOR ANY UNIVERSITY OFFICER OR KEY EMPLOYEE IS PRESENT DURING THE DISCUSSION AND APPROVAL OF SUCH COMPENSATION ARRANGEMENTS.
FORM 990, PART VI, SECTION C, LINE 19MAKING DOCUMENTS AVAILABLE TO THE PUBLIC THE UNIVERSITY MAKES ITS GOVERNING DOCUMENTS (I.E., ARTICLES OF INCORPORATION AND BYLAWS) AND ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE GENERAL PUBLIC BY POSTING THEM ON THE INSTITUTION'S WEB SITE (HTTP://WWW.MERCER.EDU). ON AN ANNUAL BASIS, THE UNIVERSITY MAKES ITS AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC BY CONTINUING DISCLOSURE THROUGH THE ELECTRONIC MUNICIPAL MARKET ACCESS (EMMA) SYSTEM OF THE MUNICIPAL SECURITIES RULEMAKING BOARD (HTTP://EMMA.MSRB.ORG).
FORM 990, PART VI, SECTION A, LINE 1B:THE PRESIDENT OF THE UNIVERSITY, WHO SERVES AS AN EX OFFICIO VOTING MEMBER OF THE BOARD OF TRUSTEES, IS COMPENSATED AS AN OFFICER OF THE CORPORATION, AND IS THUS THE ONLY MEMBER OF THE CORPORATION'S GOVERNING BODY WHO IS NOT CONSIDERED TO BE INDEPENDENT.
FORM 990, PART XI, LINE 9:CHANGE IN SPLIT-INTEREST OBLIGATIONS 250,667. CHANGE IN FV OF INTEREST RATE SWAPS 483,215. NET CHANGE IN BENEFICIAL TRUSTS 1,851,042. AMORTIZATION BOND PREMIUM 1,216,633.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (14 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
MERCER MEDICINE LLC
1501 MERCER UNIVERSITY DRIVEMACONGA31207204846017PRACTICE PLANGAMERCER UNIV
ABRAM PROPERTIES LLC
1501 MERCER UNIVERSITY DRIVEMACONGA31207580566167PROPERTY INVGAMERCER UNIV
PRESCHOOL PROPERTIES LLC
1501 MERCER UNIVERSITY DRIVEMACONGA31207580566167PROPERTY INVGAMERCER UNIV
DLESLIE LLC
1501 MERCER UNIVERSITY DRIVEMACONGA31207580566167REAL ESTATEGAMERCER UNIV
PIO NONO STABILIZATION LLC
1501 MERCER UNIVERSITY DRIVEMACONGA31207580566167REAL ESTATEGAMERCER UNIV
MERCER GSA LLC
1501 MERCER UNIVERSITY DRIVEMACONGA31207580566167REAL ESTATEGAMERCER UNIV
WM GRAY INVESTMENTS LLC
1501 MERCER UNIVERSITY DRIVEMACONGA31207823461279REAL ESTATEGAMERCER UNIV
MACON HISTORIC IMPROVEMENTS LLC
1501 MERCER UNIVERSITY DRIVEMACONGA31207580566167REAL ESTATEGAMERCER UNIV
BARNEY'S INVESTMENTS LLC
1501 MERCER UNIVERSITY DRIVEMACONGA31207842891090REAL ESTATEGAMERCER UNIV
FARRPOINT STATION LLC
1501 MERCER UNIVERSITY DRIVEMACONGA31207580566167REAL ESTATEGAMERCER UNIV
BROWNPHIL LLC
1501 MERCER UNIVERSITY DRIVEMACONGA31207580566167REAL ESTATEGAMERCER UNIV
LINDEN AVE LLC
1501 MERCER UNIVERSITY DRIVEMACONGA31207580566167REAL ESTATEGAMERCER UNIV
HISTORIC CAPRICORN STUDIOS MANAGER LLC
1501 MERCER UNIVERSITY DRIVEMACONGA31207821296457TAX CREDITSGAMERCER UNIV
HISTORIC NEW YORK CAF MANAGER LLC
1501 MERCER UNIVERSITY DRIVEMACONGA31207832713372TAX CREDITSGAMERCER UNIV

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1SAVANNAH CTR FOR MED EDU & RESBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11400 COLEMAN AVENUEAddressLine1Txt
CityMACONCityNm
State AbbreviationGAStateAbbreviationCd
ZIP31207ZIPCd
FieldValueIRS element (for citing)
EIN471772525EIN
Primary ActivitiesREAL ESTATEPrimaryActivitiesTxt
Legal Domicile StateGALegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1MERCER UNIVBusinessNameLine1Txt
FieldValueIRS element (for citing)
Predominant Income TypeEXCLUDEDPredominantIncomeTypeTxt
Share Of Total Income-$384,320ShareOfTotalIncomeAmt
Share Of EOY Assets$12,534,046ShareOfEOYAssetsAmt
Disproportionate Allocations0DisproportionateAllocationsInd
General Or Managing PartnerYes (1)GeneralOrManagingPartnerInd
Ownership0.68310OwnershipPct

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtEntity TypeEntityTypeTxtControlled OrganizationControlledOrganizationInd
REMAINDER INTEREST TRUSTS (27)
1501 MERCER UNIVERSITY DRIVEMACONGA31207CHARITABLE TRUSTGAMERCER UNIVT0
PERPETUAL TRUSTS (12)
1501 MERCER UNIVERSITY DRIVEMACONGA31207CHARITABLE TRUSTGAMERCER UNIVT0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1SAVANNAH CENTER FOR MEDICAL EDUCATION AND RESEARCHBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeKTransactionTypeTxt
Involved$84,000InvolvedAmt
Method Of Amount DeterminationFMVMethodOfAmountDeterminationTxt