SOUTHERN WESLEYAN UNIVERSITY: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- SOUTHERN WESLEYAN UNIVERSITY (EIN 57-0324936)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-13
- IRS object ID
- 202411349349307556
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-13T15:03:01+00:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1255 Lakes Parkway Suite 105 | AddressLine1Txt |
| City | Lawrenceville | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30043 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570324936 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Southern Wesleyan University | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 8646445024 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 907 Wesleyan Drive | AddressLine1Txt |
| City | Central | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29630 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dr William D Barker | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 8646445024 | PhoneNum |
| Signature | 2024-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Dr William | PersonFirstNm |
| Person Last | Barker | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Daren Daiga | PreparerPersonNm |
| PTIN | P01074795 | PTIN |
| Phone | 5055022746 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dr William D Barker | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 907 Wesleyan Drive | AddressLine1Txt |
| City | Central | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29630 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $30,278,481 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.swu.edu/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1909 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | Challenging students to be dedicated scholars and leaders who impact the world for Christ. | ActivityOrMissionDesc |
| Voting Members Governing Body | 30 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 28 | VotingMembersIndependentCnt |
| Total Employee | 509 | TotalEmployeeCnt |
| Total Volunteers | 44 | TotalVolunteersCnt |
| Total Gross UBI | $71,141 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $29,395 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $11,395,794 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,980,206 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $25,782,210 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $23,982,261 | CYProgramServiceRevenueAmt |
| PY Investment Income | $147,363 | PYInvestmentIncomeAmt |
| CY Investment Income | $768,598 | CYInvestmentIncomeAmt |
| PY Other Revenue | $774,082 | PYOtherRevenueAmt |
| CY Other Revenue | $1,101,562 | CYOtherRevenueAmt |
| PY Total Revenue | $38,099,449 | PYTotalRevenueAmt |
| CY Total Revenue | $29,832,627 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $10,021,561 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $7,609,922 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $9,757,797 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,174,810 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $615,128 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $11,774,155 | PYOtherExpensesAmt |
| CY Other Expenses | $11,196,546 | CYOtherExpensesAmt |
| PY Total Expenses | $31,553,513 | PYTotalExpensesAmt |
| CY Total Expenses | $28,981,278 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $6,545,936 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $851,349 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $46,468,008 | TotalAssetsBOYAmt |
| Total Assets EOY | $46,991,887 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,886,845 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,952,371 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $39,581,163 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $41,039,516 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Southern Wesleyan University is a Christ-centered, student-focused learning community devoted to transforming lives by challenging students to be dedicated scholars and servant-leaders who impact the world for Christ. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $23,655,819 | ExpenseAmt |
| Grant | $7,609,922 | GrantAmt |
| Revenue | $23,911,120 | RevenueAmt |
| Desc | Southern Wesleyan University is a Christ-centered, student-focused learning community devoted to transforming lives by challenging students to be dedicated scholars and servant leaders who impact the world for Christ. Southern Wesleyan University seeks to meet the educational needs of diverse student populations through both traditional and innovative approaches. For those students who seek an excellent residential campus experience in the context of a strong Christian environment, the university provides on-campus programs at its facility in Central, South Carolina. There the rich traditions of academia are coupled with residence hall communities, sports, chapel and artistic performances. SWU's On-Campus program offers a wide variety of undergraduate majors in areas such as business, recreation, teacher education, music, English, communication, religion & ministry, biology, chemistry, math, computer science, forensics, pre-medicine, history, psychology, social science and human services. Southern Wesleyan University offers online programs in an innovative framework that provide opportunities to conveniently complete undergraduate, graduate and postgraduate programs. SWU Online continues year-round, and students enter the program at several times during the year. Undergraduate programs offered through SWU Online include an associate degree in general studies. Also offered are bachelor of science programs in business administration, human services, nursing, and early childhood and family studies. Southern Wesleyan University also offers online graduate and postgraduate programs including the Master of Business Administration (MBA), the Master of Science in Management (MSM), the Master of Education in Classroom Leadership (MEDCL), the Master of Education in Administration and Supervision (MEDAS), the Master of Education in e-Learning and Instructional Design, the Doctor of Education in Curriculum and Assessment (EdD), and the Doctor of Business Administration. | Desc |
| Total Program Service Expenses | $23,655,819 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 1755 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 509 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 30 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 28 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Devon Broome | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8646445024 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 907 Wesleyan Drive | AddressLine1Txt |
| City | Central | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29630 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (37 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Mr D Kenneth Whitener | |||||||
| VP for Finance/CFO/Treasurer (Part Year)/Director | 37.5 | Yes (X) | Yes (X) | $20,764 | $0 | $0 | |
| Mr Roger House | |||||||
| VP for Finance/CFO/Treasurer (Part Year)/Director | 37.5 | Yes (X) | Yes (X) | $77,032 | $0 | $0 | |
| Rev J Mike Hilson | |||||||
| Chair | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Rev Jerry L Lumston | |||||||
| Vice Chair | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Rev Jonathan W Lewis | |||||||
| Secretary | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Dr Daniel A Berry | |||||||
| Director (Part Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Dr Elaine Phillips | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Dr John Ott | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Dr Kathleen Ruth | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Dr Kevin Myers | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Dr R Dale Hale | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Dr Verna J Lowe | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Andrew Caldwell | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Fred Johnson | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Hershell A Pruitt | |||||||
| Director (Part Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr James A Jensen | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr James Bross Jr | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr James Medders | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Keith W Smith | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Pete Benson | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Thomas H Cayce | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Mrs Betty Sue Rickman | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Mrs Keila Goudino | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Mrs Marsha Flinchum | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Mrs Sherry Keye | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Rev Aaron P Sherman | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Rev Frankie J Rodriguez | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Rev Greg Reynolds | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Rev Heather Semple | |||||||
| Director (Part Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Rev Patrick J Styers | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Rev Thomas L Harding | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Rev Tim Fox | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Rev Waymond L Burton III | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Dr William Crothers | |||||||
| President (Part Year) | 37.5 | Yes (X) | $140,409 | $0 | $10,500 | ||
| Dr William D Barker | |||||||
| President | 37.5 | Yes (X) | $71,917 | $0 | $28,000 | ||
| Mr Devon R Broome | |||||||
| Interim VP for Finance/CFO/Treasurer | 37.5 | Yes (X) | $75,938 | $0 | $2,570 | ||
| Dr April White Pugh | |||||||
| Provost (Part Year)/VP for Academic Affairs | 37.5 | $108,632 | $0 | $13,914 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $494,692 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $54,984 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Pioneer College Caterers Inc | |||||
| 303 Glenrose Avenue | Nashville | TN | 37210 | Dining/Food Services | $1,191,103 |
| The Budd Group | |||||
| 2620 River Road | Greenville | SC | 29673 | Custodial Services | $412,361 |
| Language Circle Enterprises | |||||
| 1620 W 98th Street Suite 130 | Minneapolis | MN | 55431 | Instructional Services | $289,108 |
| enrollmentFUEL LLC | |||||
| 306 West Franklin Street Suite F | Chapel Hill | NC | 27516 | Marketing Services | $272,644 |
| Miller HVAC Services Inc | |||||
| 306 East Frontage Road | Greer | SC | 29651 | HVAC Services | $241,039 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 12 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $45,341 | FundraisingAmt |
| Related Organizations | $1,431,008 | RelatedOrganizationsAmt |
| Government Grants | $1,432,482 | GovernmentGrantsAmt |
| All Other Contributions | $1,071,375 | AllOtherContributionsAmt |
| Noncash Contributions | $99,000 | NoncashContributionsAmt |
| Total Contributions | $3,980,206 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Tuition and Fees | 611310 | $20,274,163 | $20,274,163 | |
| Auxiliary Services | 611310 | $3,708,098 | $3,636,957 | $71,141 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $23,982,261 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $524,027 | TotalRevenueColumnAmt |
| Exclusion | $524,027 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $870,020 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $61,876 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $808,144 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $808,144 | TotalRevenueColumnAmt |
| Exclusion | $808,144 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $585,000 | SecuritiesAmt |
| Other | $21,671 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $362,100 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $222,900 | SecuritiesAmt |
| Other | $21,671 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $244,571 | TotalRevenueColumnAmt |
| Exclusion | $244,571 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $45,341 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $21,878 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$21,878 | TotalRevenueColumnAmt |
| Exclusion | -$21,878 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $315,296 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $315,296 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $315,296 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,832,627 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,911,120 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $71,141 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,870,160 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,609,922 | TotalAmt |
| Program Services | $7,609,922 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $402,033 | TotalAmt |
| Program Services | $13,996 | ProgramServicesAmt |
| Management And General | $308,509 | ManagementAndGeneralAmt |
| Fundraising | $79,528 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,093,505 | TotalAmt |
| Program Services | $6,253,313 | ProgramServicesAmt |
| Management And General | $1,538,988 | ManagementAndGeneralAmt |
| Fundraising | $301,204 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $202,768 | TotalAmt |
| Program Services | $158,571 | ProgramServicesAmt |
| Management And General | $33,992 | ManagementAndGeneralAmt |
| Fundraising | $10,205 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $866,697 | TotalAmt |
| Program Services | $673,107 | ProgramServicesAmt |
| Management And General | $163,548 | ManagementAndGeneralAmt |
| Fundraising | $30,042 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $609,807 | TotalAmt |
| Program Services | $457,523 | ProgramServicesAmt |
| Management And General | $125,319 | ManagementAndGeneralAmt |
| Fundraising | $26,965 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,780 | TotalAmt |
| Management And General | $72,780 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,529 | TotalAmt |
| Management And General | $119,529 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,411 | TotalAmt |
| Management And General | $16,411 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,575,193 | TotalAmt |
| Program Services | $2,195,969 | ProgramServicesAmt |
| Management And General | $378,827 | ManagementAndGeneralAmt |
| Fundraising | $397 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $379,040 | TotalAmt |
| Program Services | $375,474 | ProgramServicesAmt |
| Management And General | $2,066 | ManagementAndGeneralAmt |
| Fundraising | $1,500 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,321,743 | TotalAmt |
| Program Services | $1,732,718 | ProgramServicesAmt |
| Management And General | $469,802 | ManagementAndGeneralAmt |
| Fundraising | $119,223 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $614,520 | TotalAmt |
| Program Services | $82,672 | ProgramServicesAmt |
| Management And General | $531,394 | ManagementAndGeneralAmt |
| Fundraising | $454 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $781,709 | TotalAmt |
| Program Services | $597,042 | ProgramServicesAmt |
| Management And General | $183,824 | ManagementAndGeneralAmt |
| Fundraising | $843 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $560,110 | TotalAmt |
| Program Services | $442,330 | ProgramServicesAmt |
| Management And General | $92,800 | ManagementAndGeneralAmt |
| Fundraising | $24,980 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,834 | TotalAmt |
| Program Services | $21,624 | ProgramServicesAmt |
| Management And General | $19,009 | ManagementAndGeneralAmt |
| Fundraising | $2,201 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,280 | TotalAmt |
| Program Services | $140,195 | ProgramServicesAmt |
| Management And General | $11,085 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,021,201 | TotalAmt |
| Program Services | $944,686 | ProgramServicesAmt |
| Management And General | $76,515 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $354,833 | TotalAmt |
| Program Services | $143,125 | ProgramServicesAmt |
| Management And General | $211,708 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Custodian, Maintenance, and Grounds Supplies | $1,942,564 | $1,800,175 | $142,389 |
| Bad Debt | $151,213 | $151,213 | |
| Bond Closing Amortization Costs | $13,018 | $13,018 | |
| Unrelated Business Income Tax | $29,900 | $29,900 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,668 | TotalAmt |
| Program Services | $13,377 | ProgramServicesAmt |
| Management And General | $17,705 | ManagementAndGeneralAmt |
| Fundraising | $17,586 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,981,278 | TotalAmt |
| Program Services | $23,655,819 | ProgramServicesAmt |
| Management And General | $4,710,331 | ManagementAndGeneralAmt |
| Fundraising | $615,128 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,015,468 | BOYAmt |
| EOY | $3,219,263 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,477,878 | BOYAmt |
| EOY | $6,531,865 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,853,309 | BOYAmt |
| EOY | $1,208,726 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,208 | BOYAmt |
| EOY | $1,275,892 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,160 | BOYAmt |
| EOY | $119,893 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $19,407 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $520,886 | BOYAmt |
| EOY | $238,528 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $47,666,295 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $23,011,415 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,689,001 | BOYAmt |
| EOY | $24,654,880 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,621,808 | BOYAmt |
| EOY | $6,048,527 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,037,290 | BOYAmt |
| EOY | $3,674,906 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,468,008 | BOYAmt |
| EOY | $46,991,887 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,365,152 | BOYAmt |
| EOY | $1,125,496 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $866,120 | BOYAmt |
| EOY | $951,039 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,989,508 | BOYAmt |
| EOY | $3,418,527 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $666,065 | BOYAmt |
| EOY | $457,309 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,886,845 | BOYAmt |
| EOY | $5,952,371 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,698,633 | BOYAmt |
| EOY | $29,177,711 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,882,530 | BOYAmt |
| EOY | $11,861,805 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,581,163 | BOYAmt |
| EOY | $41,039,516 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,468,008 | BOYAmt |
| EOY | $46,991,887 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $851,349 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $607,004 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,635,647 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,612,578 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,842,583 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,395,794 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,980,206 | CurrentTaxYearAmt |
| Total | $31,466,808 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,635,647 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,612,578 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,842,583 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,395,794 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,980,206 | CurrentTaxYearAmt |
| Total | $31,466,808 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $31,466,808 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $628,112 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $569,746 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $312,761 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $708,605 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,394,047 | CurrentTaxYearAmt |
| Total | $3,613,271 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $8,061 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $44,721 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,517 | CurrentTaxYearAmt |
| Total | $60,299 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $194,655 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $256,445 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $223,385 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $249,017 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $315,296 | CurrentTaxYearAmt |
| Total | $1,238,798 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $36,379,176 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $133,846,961 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.8650 | PublicSupportCY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part I | Southern Wesleyan University is a church as described under IRC Section 170(b)(1)(A)(i) as an integral agency or integrated auxiliary of the Wesleyan Church. According to the IRS, Southern Wesleyan University is not required to file Form 990. It has elected to file as a school under IRC Section 170(b)(1)(A)(ii). Notwithstanding Southern Wesleyan University's Form 990 filing exemption, Southern Wesleyan University has elected voluntarily to file Form 990 as a school under IRC Section 170(b)(1)(A)(ii) out of a desire to foster transparency and accountability. Southern Wesleyan University's voluntary decision to file Form 990 should in no way be interpreted as being inconsistent with its status as a church or be deemed a waiver of any of the rights of privileges that accompany its recognized status as a church. Southern Wesleyan University continues to operate in all ways as a church described in section 509(a)(1) and 170(b)(1)(A)(i) of the Code. |
| Schedule A, Part II | The organization is a church as described under 170(b)(1)(A)(i) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the church 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 - OTHER INCOME, COLUMN A - 194655.0, COLUMN B - 256445.0, COLUMN C - 223385.0, COLUMN D - 249017.0, COLUMN E - 315296.0, COLUMN F - 1238798.0; |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $173,750 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,760,037 | BeginningYearBalanceAmt |
| Contributions | $437,398 | ContributionsAmt |
| Investment Earnings Or Losses | $707,710 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $157,549 | GrantsOrScholarshipsAmt |
| End Year Balance | $8,747,596 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,831,204 | BeginningYearBalanceAmt |
| Contributions | $397,580 | ContributionsAmt |
| Investment Earnings Or Losses | -$339,935 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $128,812 | GrantsOrScholarshipsAmt |
| End Year Balance | $7,760,037 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,696,785 | BeginningYearBalanceAmt |
| Contributions | $372,653 | ContributionsAmt |
| Investment Earnings Or Losses | $872,166 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $110,400 | GrantsOrScholarshipsAmt |
| End Year Balance | $7,831,204 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $0 | BeginningYearBalanceAmt |
| Contributions | $7,146,770 | ContributionsAmt |
| Investment Earnings Or Losses | -$370,002 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $79,983 | GrantsOrScholarshipsAmt |
| End Year Balance | $6,696,785 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $0 | BeginningYearBalanceAmt |
| End Year Balance | $0 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.0333 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.9667 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.0 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,656,065 | OtherCostOrOtherBasisAmt |
| Book Value | $2,656,065 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $37,520,594 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,797,419 | DepreciationAmt |
| Book Value | $20,723,175 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,326,600 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,114,482 | DepreciationAmt |
| Book Value | $1,212,118 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $163,036 | OtherCostOrOtherBasisAmt |
| Depreciation | $99,514 | DepreciationAmt |
| Book Value | $63,522 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $24,654,880 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Fixed Income Securities | $73,140 |
| Real Estate | $3,601,766 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $3,674,906 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Deposits held in custody | $396,910 |
| Capital Lease Obligations | |
| US Government Grants refundable | $60,399 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $457,309 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $22,897,052 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $607,004 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $83,754 | OtherRevenueAmt |
| Revenue Not Reported | $690,758 | RevenueNotReportedAmt |
| Revenue Subtotal | $22,206,294 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $16,411 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $7,609,922 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $7,626,333 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $29,832,627 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $21,438,699 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $83,754 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $83,754 | ExpensesNotReportedAmt |
| Expenses Subtotal | $21,354,945 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $16,411 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $7,609,922 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $7,626,333 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $28,981,278 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 1b | Column D, Line 1b was updated for endowment reporting that began in Fiscal Year 2020 |
| Schedule D, Part III, Line 4 Collections of art - description of collections | The university maintains a collection of art that includes an historic marker at Pickens Cemetery, Nicholson Diaries, a Cartoon Collection, and a set of complete Hebrew scrolls. These items are displayed to the public on a rotating basis. The university's collection of donated artwork and journals further the university's mission by promoting the areas of arts and humanities to students and the public. The university's Complete Hebrew Scroll relates to theology, philosophy, and religious studies and helps promote the mission through arts and humanities to students and the public. |
| Schedule D, Part V, Line 4 Intended uses of endowment funds | The majority of the endowment fund assets are invested to generate earnings to award to students based on the particular endowment. The endowment fund's investment policy provides that only a percentage of a rolling average of the endowment balance be made available to award as scholarships. The earnings above the spending rate go towards growing the endowment. Other endowment is general unrestricted and its earnings go towards funding the operational budget. |
| Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 | Fundraising Event Expenses - 21878 Rental Expenses - 61876 |
| Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements | Student Aid - 7609922 |
| Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 | Fundraising Event Expenses - 21878 Rental Expenses - 61876 |
| Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements | Student Aid - 7609922 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY | The organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. The organization's nondiscriminatory policy is also published during the registration period on the application for admission, in the university's catalog, and in the student guides. |
| Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT | Federal financial aid funds under Title IV (e.g., Direct Loans, Pell, SEOG, FWS, etc.) are received by the University to be awarded and disbursed to eligible students. The University also received financial assistance from the Center for Veterans Student Success Grant, Higher Education Institutional Aid, and grant funding from the state of South Carolina. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | PB Wood Golf Tournament | Event1Nm |
| Gross Receipts Event1 | $15,460 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $15,460 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $0 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $1,400 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $3,510 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $1,915 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $2,045 | OtherDirectExpensesEvent1Amt |
| Event2 | Southern Sporting Clay | Event2Nm |
| Gross Receipts Event2 | $29,881 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $29,881 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $0 | GrossRevenueEvent2Amt |
| Non Cash Prizes Event2 | $4,677 | NonCashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $3,000 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $3,598 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $1,733 | OtherDirectExpensesEvent2Amt |
| Gross Revenue Other Events | $0 | GrossRevenueOtherEventsAmt |
| Gross Receipts Total | $45,341 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $45,341 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $0 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $6,077 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $6,510 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $5,513 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $3,778 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $21,878 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$21,878 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships | GrantTypeTxt |
| Recipient | 839 | RecipientCnt |
| Cash Grant | $7,609,922 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | FormAndLineReferenceDesc |
| Explanation | Grant funds are applied directly to the student accounts to offset University costs for tuition, room, board. Funds are not released to students. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (true) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dr William Crothers | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | President (Part Year) | TitleTxt |
| Base Compensation Filing Org | $115,409 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $25,000 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $10,500 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $150,909 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a Travel for companions | Travel for companions was provided to the President for his wife's travel as a representative of the University. This expense has a valid business purpose and has been treated as non-taxable to the President and his wife. |
| 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 1a Personal services | The University provides housekeeping for the home of the President who hosts business related events periodically. The personal services are provided as a nontaxable benefit to the President. |
| Schedule J, Part I, Line 7 Non-fixed payments | The board of directors approved a discretionary bonus payment to the President. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | South Carolina Jobs-Economic Development Authority | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 570960018 | BondIssuerEIN |
| CUSIP | 000000000 | CUSIPNum |
| Bond Issued | 2013-12-16 | BondIssuedDt |
| Issue Price | $9,279,000 | IssuePriceAmt |
| Purpose | Refinance of 1999 and 2004 bonds | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $5,787,000 | RetiredAmt |
| Total Proceeds | $9,279,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $163,631 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $9,115,369 | CapitalExpendituresAmt |
| Substantial Completion | 2013 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (true) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | false | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Total Private Business Use | 0.0 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (true) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | false | RebateNotDueYetInd |
| Exception To Rebate | Yes (true) | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (true) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (true) | ProceduresCorrectiveActionInd |
Schedule M IRS990ScheduleM
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $99,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Other - Appraisal | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 1 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule M, Part I Explanations of reporting method for number of contributions | FormAndLineReferenceDesc |
| Explanation | Real estate - Residential - The number of contributions represent the number of contributions received, not the number of items donated. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, General Footnote | The Internal Revenue Service determined that Southern Wesleyan University is a church because it is a public charity described in sections 509(a)(1) and 170(b)(1)(A)(i) of the Internal Revenue Code (the "Code"). As stated in that code, Southern Wesleyan University is not required to file Form 990. Notwithstanding Southern Wesleyan University's Form 990 filing exemption, Southern Wesleyan University has elected voluntarily to file Form 990 out of a desire to foster transparency and accountability. Southern Wesleyan University's voluntary decision to file Form 990 should in no way be interpreted as being inconsistent with its status as a church or be deemed a waiver of any of the rights or privileges that accompany its recognized status as a church. Southern Wesleyan University continues to operate in all ways as a church described in sections 509(a)(1) and 170(b)(1)(A)(i) of the Code. |
| Form 990, Part VI, Line 1a Delegate broad authority to a committee | The Executive Committee shall be composed of the Chair of the Board of Trustees, the Vice-Chair, Secretary, Treasurer, and President of the University and the Chairs of the Standing Committees. A majority of the members of the Executive Committee shall constitute a quorum. In the event that an officer of the Board is selected to serve as the Chair of a Standing Committee, the Board of Trustees may elect another Trustee to serve on the Executive Committee. The Executive Committee shall serve as the Committee on Membership and shall consider and act upon all nominations and committee assignments recommended by the Governance Committee. The Executive Committee shall appoint and evaluate the members of the Governance Committee. Between meetings of the Board of Trustees, the Executive Committee shall act for the Board, except that it may not take any action it is not authorized to make nor any action inconsistent with a prior act of the Board of Trustees. The Executive Committee is not authorized to make decisions with respect to the following matters: dissolve the corporation, hire or fire the President, enter into major contracts or sue another entity, make significant changes to a Board-approved budget, adopt or eliminate major programs, change the mission of the University, buy or sell property, amend the Bylaws, or change this BPM or any other policies the Board determines must require a Board vote. |
| Form 990, Part VI, Line 6 Classes of members or stockholders | The Wesleyan Church is the sole member of the organization. |
| Form 990, Part VI, Line 7a Members or stockholders electing members of governing body | The General Board of The Wesleyan Church, a related organization, has the power to elect new members to the Board of Trustees. |
| Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders | The members of the Board of Trustees shall be elected by the General Board of the Wesleyan Church. The Bylaws and subsequent amendments shall be approved by the General Board of the Wesleyan Church before becoming effective. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. |
| Form 990, Part VI, Line 12c Conflict of interest policy | The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The President's Cabinet is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. The Board Chair is responsible for reviewing the President's signed statement. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | The President's compensation is determined by the independent trustees of the Board. The Board reviews comparable compensation data from industry surveys to evaluate the reasonableness of the compensation amount. The deliberation and decision are documented in the committee minutes. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | The President and the President's Cabinet approve compensation for all other officers and key employees. Comparable compensation data from industry surveys is used. The deliberation and decision are documented in the committee minutes. |
| Form 990, Part VI, Line 19 Required documents available to the public | The governing documents, conflict of interest policy and financial statements are available upon request. |
| Form 990, Part VIII, Line 11d Other Miscellaneous Revenue | Other Income - Total Revenue: 315296, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 315296; |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Wesleyan Church Corporation | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 50434 | AddressLine1Txt |
| City | Indianapolis | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 462503051 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 351148762 | EIN |
| Primary Activities | Church | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 1 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |