BRENAU UNIVERSITY INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- BRENAU UNIVERSITY INC (EIN 58-0566143)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-08
- IRS object ID
- 202441299349300029
- 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 F
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-08T08:08:23-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 721396621 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARR RIGGS & INGRAM LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4004 SUMMIT BLVD NE SUITE 800 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30319 | 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 | 580566143 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRENAU UNIVERSITY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BREN | BusinessNameControlTxt |
| Phone | 7705346268 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 WASHINGTON STREET SE | AddressLine1Txt |
| City | GAINESVILLE | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 305013628 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TOBY R HINTON | PersonNm |
| Person Title | VP FOR FINANCIAL SERVICES | PersonTitleTxt |
| Phone | 7705346268 | PhoneNum |
| Signature | 2024-05-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | TOBY | PersonFirstNm |
| Person Last | HINTON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TIFFANY T ORR CPA | PreparerPersonNm |
| PTIN | P01559485 | PTIN |
| Phone | 7703948000 | PhoneNum |
| Preparation | 2024-05-07 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR ANNE SKELDER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 WASHINGTON STREET SE | AddressLine1Txt |
| City | GAINESVILLE | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 305013628 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $77,940,953 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BRENAU.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1878 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | BRENAU UNIVERSITY CHALLENGES STUDENTS TO LIVE EXTRAORDINARY LIVES OF PERSONAL AND PROFESSIONAL FULFILLMENT. AS STUDENTS PURSUE UNDERGRADUATE AND GRADUATE DEGREES OR NON-DEGREE PROGRAMS AT BRENAU CAMPUSES AND ONLINE, EACH PREPARES FOR A LIFETIME OF INTELLECTUAL ACCOMPLISHMENT AND APPRECIATION OF ARTISTIC EXPRESSION THROUGH A CURRICULUM ENRICHED BY THE LIBERAL ARTS, SCIENTIFIC INQUIRY AND GLOBAL AWARENESS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 26 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 25 | VotingMembersIndependentCnt |
| Total Employee | 944 | TotalEmployeeCnt |
| Total Volunteers | 250 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $9,626,751 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,539,792 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $61,358,811 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $64,994,677 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,367,432 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,905,813 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$74,042 | PYOtherRevenueAmt |
| CY Other Revenue | -$21,969 | CYOtherRevenueAmt |
| PY Total Revenue | $72,278,952 | PYTotalRevenueAmt |
| CY Total Revenue | $73,418,313 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $12,259,937 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $10,111,773 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $30,885,992 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $30,825,868 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $734,787 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $28,903,339 | PYOtherExpensesAmt |
| CY Other Expenses | $30,018,542 | CYOtherExpensesAmt |
| PY Total Expenses | $72,049,268 | PYTotalExpensesAmt |
| CY Total Expenses | $70,956,183 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $229,684 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,462,130 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $144,437,507 | TotalAssetsBOYAmt |
| Total Assets EOY | $160,044,852 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $35,034,633 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $44,126,084 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $109,402,874 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $115,918,768 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | BRENAU UNIVERSITY CHALLENGES STUDENTS TO LIVE EXTRAORDINARY LIVES OF PERSONAL AND PROFESSIONAL FULFILLMENT. AS STUDENTS PURSUE UNDERGRADUATE AND GRADUATE DEGREES OR NON-DEGREE PROGRAMS AT BRENAU CAMPUSES AND ONLINE, EACH PREPARES FOR A LIFETIME OF INTELLECTUAL ACCOMPLISHMENT AND APPRECIATION OF ARTISTIC EXPRESSION THROUGH A CURRICULUM ENRICHED BY THE LIBERAL ARTS, SCIENTIFIC INQUIRY AND GLOBAL AWARENESS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $19,631,032 | ExpenseAmt |
| Grant | $6,112,653 | GrantAmt |
| Revenue | $13,711,490 | RevenueAmt |
| Desc | BRENAU UNIVERSITY IS A PRIVATE, COMPREHENSIVE UNIVERSITY THAT INCLUDES THE UNDERGRADUATE RESIDENTIAL SCHOOL, THE UNDERGRADUATE NONRESIDENTIAL SCHOOL, THE GRADUATE SCHOOL, AND THE EARLY COLLEGE PROGRAM.EACH COMPONENT OF THE UNIVERSITY ENHANCES THE OTHERS THROUGH SHARED RESOURCES, FACILITIES, FACULTY AND CULTURAL OPPORTUNITIES WITH SOME LIMITED CROSS-ENROLLMENT OPPORTUNITIES AVAILABLE. HOWEVER, EACH UNIT IS DEFINED BY DISTINCT CHARACTERISTICS.THE UNDERGRADUATE RESIDENTIAL SCHOOL, OR WOMEN'S COLLEGE, OFFERS BACCALAUREATE PROGRAMS, SOME OF WHICH FEED INTO GRADUATE PROGRAMS, WITH A MULTI-DISCIPLINE LIBERAL ARTS FOUNDATION THAT ENABLES STUDENTS TO EXPLORE GENERAL INTERESTS AS WELL AS PURSUE SPECIALIZED STUDIES. WOMEN HAVE OPPORTUNITIES TO DEVELOP LEADERSHIP SKILLS IN AN ENVIRONMENT THAT ENCOURAGES AWARENESS OF AND PARTICIPATION IN A WORLD CHARACTERIZED BY PLURALISM AND TO EXPLORE AND PREPARE FOR VARIOUS CAREER OPPORTUNITIES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $23,174,488 | ExpenseAmt |
| Grant | $3,819,354 | GrantAmt |
| Revenue | $21,293,633 | RevenueAmt |
| Desc | THE UNDERGRADUATE NONRESIDENTIAL SCHOOL OFFERS STUDIES LEADING TO ASSOCIATE AND BACCALAUREATE DEGREES AND IS OPEN TO MEN AND WOMEN. THE PROGRAMS PROVIDE FOUNDATIONS FOR INDIVIDUAL AND PROFESSIONAL GROWTH AND COMPETENCE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $20,253,355 | ExpenseAmt |
| Grant | $179,766 | GrantAmt |
| Revenue | $28,866,128 | RevenueAmt |
| Desc | THE GRADUATE SCHOOL OFFERS STUDIES LEADING TO MASTERS, EDUCATIONAL SPECIALIST, AND DOCTORAL DEGREES AS WELL AS GRADUATE CERTIFICATES AND IS OPEN TO MEN AND WOMEN. THE PROGRAMS ENCOURAGE STUDENTS TO DEVELOP THE PROFICIENCY AND PROFESSIONALISM NECESSARY TO MEET THE CHALLENGES INHERENT IN THEIR FIELDS OF STUDY. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $299,660 | ExpenseAmt |
| Revenue | $1,123,426 | RevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $299,660 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $1,123,426 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $63,358,535 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 81 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 944 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 26 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 25 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TOBY R HINTON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7705346257 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 WASHINGTON STREET SE | AddressLine1Txt |
| City | GAINESVILLE | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 305013628 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (34 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 |
|---|---|---|---|---|---|---|---|
| MIKE H SMITH | |||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| EMILIE HENDERSON HOWARD | |||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PIERPONT F BROWN III | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| AMELIA COLLINS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CAROLE ANN CARTER DANIEL | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBIN SMITH DUDLEY | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARIA EBRAHIMJI | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT L FOWLER JR | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MELISSA CURRIN HEARD | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MELISSA CANNADY HOWARD | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| M DOUGLAS IVESTER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANNA A JACOBS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TIM KNIGHT | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| EMILY DUNLAP LAWSON | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JILL RAMSEY MANSFIELD | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PETER D MILLER | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| FRANK K NORTON JR | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MELISSA W TYMCHUK | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GAIL A SMITH | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SHAY ENGLISH STAFFORD | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL D STUBBLEFIELD MD | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARY KATHRYN WELLS-WINSETT | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| AMY WHITLEY | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PATRICIA E WOLFE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN A ADDISON JR | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| HART WILHEIT PAYNE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR ANNE A SKLEDER | |||||||
| PRESIDENT | 40.00 | Yes (X) | $421,452 | $0 | $65,680 | ||
| DR DAVID BARNETT | |||||||
| EXEC VP & CFO | 40.00 | Yes (X) | $663,743 | $0 | $51,341 | ||
| JACK MATTHEW THOMAS | |||||||
| VP FOR EXTERNAL RELATIONS | 40.00 | Yes (X) | $211,994 | $0 | $41,964 | ||
| DR GALE H STARICH | |||||||
| DEAN, COLLEGE OF HEALTH SC | 40.00 | $147,534 | $0 | $39,592 | Yes (X) | ||
| JIM ECK | |||||||
| VPAA & PROVOST | 40.00 | $217,998 | $0 | $42,187 | Yes (X) | ||
| HEATHER ROSS | |||||||
| CHAIR OF PT | 40.00 | $158,493 | $0 | $17,839 | Yes (X) | ||
| JULIE BETH KEENA | |||||||
| CHAIR, PHYSICIAN ASSISTANT | 40.00 | $186,274 | $0 | $43,681 | Yes (X) | ||
| KATHLEEN FOLEY | |||||||
| DIRECTOR, SCHOOL OF OT | 40.00 | $159,745 | $0 | $25,926 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,167,233 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $328,210 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 41 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| RUFFALO NOEL LEVITZ | |||||
| 1025 KIRKWOOD PKWY SW | CEDAR RAPIDS | IA | 52404 | EDUCATIONAL CONSULTING | $6,330,165 |
| ARAMARK FACILITY SERVICES | |||||
| 1101 MARKET STREET | PHILADELPHIA | PA | 191072988 | FACILITY MAINTENANCE & CUSTODIAL SERVICE | $5,648,171 |
| SYNERGIS EDUCATION INC | |||||
| 1201 S ALMA SCHOOL ROAD SUITE 9500 | MESA | AZ | 85210 | ADVERTISING/RECRUITING | $4,131,694 |
| ARAMARK SERVICES INC | |||||
| 1101 MARKET STREET | PHILADELPHIA | PA | 191072988 | FOOD SERVICE VENDOR | $2,680,999 |
| CARROLL DANIEL CONSTRUCTION COMPANY | |||||
| 330 MAIN STREET SW | GAINESVILLE | GA | 30501 | CONSTRUCTION | $1,874,127 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 38 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $341,597 | GovernmentGrantsAmt |
| All Other Contributions | $4,198,195 | AllOtherContributionsAmt |
| Noncash Contributions | $45,600 | NoncashContributionsAmt |
| Total Contributions | $4,539,792 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611710 | $60,214,782 | $60,214,782 |
| SALES OF AUXILIARY ENT | 611710 | $4,779,895 | $4,779,895 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $64,994,677 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,399,160 | TotalRevenueColumnAmt |
| Exclusion | $1,399,160 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $97,098 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $120,177 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$23,079 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$23,079 | TotalRevenueColumnAmt |
| Exclusion | -$23,079 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,487,873 | SecuritiesAmt |
| Other | $1,421,243 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,970,841 | SecuritiesAmt |
| Other | $1,431,622 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,517,032 | SecuritiesAmt |
| Other | -$10,379 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,506,653 | TotalRevenueColumnAmt |
| Exclusion | $2,506,653 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,110 | TotalRevenueColumnAmt |
| Exclusion | $1,110 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,110 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $73,418,313 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $64,994,677 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,883,844 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,608,033 | TotalAmt |
| Program Services | $9,608,033 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $503,740 | TotalAmt |
| Program Services | $503,740 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,345,915 | TotalAmt |
| Program Services | $56,268 | ProgramServicesAmt |
| Management And General | $901,104 | ManagementAndGeneralAmt |
| Fundraising | $388,543 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,930,553 | TotalAmt |
| Program Services | $21,756,147 | ProgramServicesAmt |
| Management And General | $2,047,168 | ManagementAndGeneralAmt |
| Fundraising | $127,238 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,164,927 | TotalAmt |
| Program Services | $1,005,278 | ProgramServicesAmt |
| Management And General | $135,755 | ManagementAndGeneralAmt |
| Fundraising | $23,894 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,588,114 | TotalAmt |
| Program Services | $2,233,422 | ProgramServicesAmt |
| Management And General | $316,344 | ManagementAndGeneralAmt |
| Fundraising | $38,348 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,796,359 | TotalAmt |
| Program Services | $1,550,174 | ProgramServicesAmt |
| Management And General | $206,728 | ManagementAndGeneralAmt |
| Fundraising | $39,457 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,500 | TotalAmt |
| Management And General | $24,500 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,408 | TotalAmt |
| Management And General | $88,408 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,351 | TotalAmt |
| Management And General | $87,351 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,305,218 | TotalAmt |
| Program Services | $3,751,116 | ProgramServicesAmt |
| Management And General | $519,103 | ManagementAndGeneralAmt |
| Fundraising | $34,999 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $380,711 | TotalAmt |
| Program Services | $375,919 | ProgramServicesAmt |
| Management And General | $4,792 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,921,288 | TotalAmt |
| Program Services | $1,728,754 | ProgramServicesAmt |
| Management And General | $160,957 | ManagementAndGeneralAmt |
| Fundraising | $31,577 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $725,197 | TotalAmt |
| Program Services | $446,657 | ProgramServicesAmt |
| Management And General | $278,540 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,330,548 | TotalAmt |
| Program Services | $1,218,450 | ProgramServicesAmt |
| Management And General | $112,098 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $544,777 | TotalAmt |
| Program Services | $416,651 | ProgramServicesAmt |
| Management And General | $113,312 | ManagementAndGeneralAmt |
| Fundraising | $14,814 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $973,783 | TotalAmt |
| Program Services | $899,393 | ProgramServicesAmt |
| Management And General | $74,390 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,276,631 | TotalAmt |
| Program Services | $3,026,319 | ProgramServicesAmt |
| Management And General | $237,342 | ManagementAndGeneralAmt |
| Fundraising | $12,970 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $798,223 | TotalAmt |
| Program Services | $111,717 | ProgramServicesAmt |
| Management And General | $686,506 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| RECRUITING | $9,316,612 | $9,309,112 | $7,500 |
| FOOD AND DINING SERVICE | $1,988,645 | $1,988,637 | $8 |
| RENTAL | $1,778,243 | $1,778,243 | |
| MINOR EQUIPMENT | $648,713 | $568,245 | $80,468 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,829,694 | TotalAmt |
| Program Services | $1,026,260 | ProgramServicesAmt |
| Management And General | $780,487 | ManagementAndGeneralAmt |
| Fundraising | $22,947 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,956,183 | TotalAmt |
| Program Services | $63,358,535 | ProgramServicesAmt |
| Management And General | $6,862,861 | ManagementAndGeneralAmt |
| Fundraising | $734,787 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,021,549 | BOYAmt |
| EOY | $7,240,649 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,638,149 | BOYAmt |
| EOY | $693,083 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,435,452 | BOYAmt |
| EOY | $6,705,646 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,065,646 | BOYAmt |
| EOY | $2,502,102 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $98,038,301 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $44,507,951 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,266,186 | BOYAmt |
| EOY | $53,530,350 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,384,001 | BOYAmt |
| EOY | $58,348,802 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $629,810 | BOYAmt |
| EOY | $1,062,888 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,996,714 | BOYAmt |
| EOY | $29,961,332 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,437,507 | BOYAmt |
| EOY | $160,044,852 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,341,212 | BOYAmt |
| EOY | $3,333,400 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,929,605 | BOYAmt |
| EOY | $5,310,519 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,088,935 | BOYAmt |
| EOY | $20,085,885 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,674,881 | BOYAmt |
| EOY | $15,396,280 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,034,633 | BOYAmt |
| EOY | $44,126,084 | 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 | $47,810,409 | BOYAmt |
| EOY | $51,397,045 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,592,465 | BOYAmt |
| EOY | $64,521,723 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,402,874 | BOYAmt |
| EOY | $115,918,768 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,437,507 | BOYAmt |
| EOY | $160,044,852 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,462,130 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,752,047 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,301,717 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | 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 | $4,420,739 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,998,717 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,053,469 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,626,751 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,539,792 | CurrentTaxYearAmt |
| Total | $35,639,468 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,420,739 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,998,717 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,053,469 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,626,751 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,539,792 | CurrentTaxYearAmt |
| Total | $35,639,468 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,557,856 | SubstantialContributorsTotAmt |
| Public Support Total170 | $32,081,612 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,764,187 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,219,286 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,309,168 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,397,725 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,496,258 | CurrentTaxYearAmt |
| Total | $9,186,624 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $44,826,092 | TotalSupportAmt |
| Public Support CY170 | 0.71570 | PublicSupportCY170Pct |
| Public Support PY170 | 0.68210 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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) |
|---|---|---|
| Revenues Included | $45,600 | RevenuesIncludedAmt |
| Assets Included | $17,857,224 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $50,668,512 | BeginningYearBalanceAmt |
| Contributions | $371,388 | ContributionsAmt |
| Investment Earnings Or Losses | $6,158,980 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $954,500 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,246,330 | OtherExpendituresAmt |
| End Year Balance | $54,998,050 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $61,256,728 | BeginningYearBalanceAmt |
| Contributions | $94,948 | ContributionsAmt |
| Investment Earnings Or Losses | -$8,755,864 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $889,500 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,037,800 | OtherExpendituresAmt |
| End Year Balance | $50,668,512 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $50,103,721 | BeginningYearBalanceAmt |
| Contributions | $162,107 | ContributionsAmt |
| Investment Earnings Or Losses | $15,147,900 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $857,400 | GrantsOrScholarshipsAmt |
| Other Expenditures | $3,299,600 | OtherExpendituresAmt |
| End Year Balance | $61,256,728 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $49,482,308 | BeginningYearBalanceAmt |
| Contributions | $416,527 | ContributionsAmt |
| Investment Earnings Or Losses | $1,924,140 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $907,298 | GrantsOrScholarshipsAmt |
| Other Expenditures | $811,956 | OtherExpendituresAmt |
| End Year Balance | $50,103,721 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $47,903,922 | BeginningYearBalanceAmt |
| Contributions | $321,409 | ContributionsAmt |
| Investment Earnings Or Losses | $2,912,857 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $765,945 | GrantsOrScholarshipsAmt |
| Other Expenditures | $889,935 | OtherExpendituresAmt |
| End Year Balance | $49,482,308 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.59714 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.40286 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,444,137 | OtherCostOrOtherBasisAmt |
| Book Value | $3,444,137 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $72,926,022 | OtherCostOrOtherBasisAmt |
| Depreciation | $29,971,917 | DepreciationAmt |
| Book Value | $42,954,105 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,584,805 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,083,767 | DepreciationAmt |
| Book Value | $2,501,038 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,603,438 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,015,912 | DepreciationAmt |
| Book Value | $4,587,526 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $479,899 | OtherCostOrOtherBasisAmt |
| Depreciation | $436,355 | DepreciationAmt |
| Book Value | $43,544 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $53,530,350 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| WORKS OF ART | $17,857,224 |
| OTHER ASSETS | $525,893 |
| RIGHT OF USE ASSET | $11,578,215 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $29,961,332 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| ADVANCES FROM FEDERAL GOVERNMENT | $156,846 |
| LEASE OBLIGATIONS | $2,081,121 |
| LIABILITIES UNDER DEFERRED COMPENSATION | $552,150 |
| LIABILITY UNDER REMAINDER TRUSTS | $123,199 |
| REFUNDABLE ADVANCES | $619,047 |
| OPERATING LEASE LIABILITY | $11,863,917 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $15,396,280 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $67,393,130 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $2,752,047 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $1,301,717 | OtherRevenueAmt |
| Revenue Not Reported | $4,053,764 | RevenueNotReportedAmt |
| Revenue Subtotal | $63,339,366 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $87,351 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $9,991,596 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $10,078,947 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $73,418,313 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $60,877,236 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $120,177 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $120,177 | ExpensesNotReportedAmt |
| Expenses Subtotal | $60,757,059 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $87,351 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $10,111,773 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $10,199,124 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $70,956,183 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | THE UNIVERSITY OWNS APPROXIMATELY 5,213 WORKS OF ART AS FOLLOWS: PHOTOGRAPHS: 300 PAINTINGS: 1,217 WORKS ON PAPER: 3,000 SCULPTURE: 584 TEXTILE (DOES NOT INCLUDE THE TEXTILE COLLECTIONS): 112 THE COLLECTION FURTHERS THE UNIVERSITY'S EXEMPT PURPOSE AS AN EDUCATIONAL INSTITUTION BY PROVIDING AN INVALUABLE EDUCATIONAL RESOURCE. THE COLLECTION HIGHLIGHTS THE NOTABLE ART TRENDS AND FOCUSES ON CONTEMPORARY ART AND ART CREATED BY WOMEN. THE COLLECTION HELPS STUDENTS BROADEN THEIR WORLD VIEW BY EXPOSING THEM TO A VARIETY OF MODES OF SELF EXPRESSION. |
| PART V, LINE 4: | THE UNIVERSITY'S ENDOWMENT CONSISTS OF 137 DONOR-RESTRICTED FUNDS ESTABLISHED FOR SCHOLARSHIPS, BUILDING MAINTENANCE, AND OTHER PROGRAMS. |
| PART X, LINE 2: | UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, BRENAU UNIVERSITY IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. COLLECTIVELY, THE UNIVERSITY DOES NOT HAVE ANY UNRELATED BUSINESS INCOME. THE UNIVERSITY UTILIZES THE ACCOUNTING REQUIREMENTS ASSOSIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF JUNE 30 2023 AND 2022, THE UNIVERSITY HAS NO UNCERTAIN TAX PROVISIONS THAT QUIALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN SPLIT INTEREST AGREEMENT 728,724. VALUATION ADJUSTMET FOR INTEREST RATE SWAP AGREEMENT 572,993. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID 10,111,773. DIRECT RENTAL EXPENSES -120,177. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT RENTAL EXPENSES 120,177. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID 10,111,773. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE UNIVERSITY PUBLISHES ITS NONDISCRIMINATORY POLICY ON ITS WEBSITE AT: HTTP://CATALOG.BRENAU.EDU/ |
| SCHEDULE E, PART I, LINE 6 | THE UNIVERSITY RECEIVES FEDERAL STUDENT FINANCIAL AID. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (8 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, | 0 | 0 | PROGRAM SERVICES AND GRANTS TO RECIPIENTS IN REGION | ADMINISTRATION DEVELOPING PARTNERSHIPS, SHORT TERM STUDY ABROAD | $105,286 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | PROGRAM SERVICES AND GRANTS TO RECIPIENTS IN REGION | SHORT INTERNATIONAL TRIP FOR COLLEGE OF BUSINESS | $49,130 |
| EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM | 0 | 0 | PROGRAM SERVICES AND GRANTS TO RECIPIENTS IN REGION | INTERNATIONAL STUDY PROGRAMS | $160,045 |
| NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES | 0 | 0 | PROGRAM SERVICES AND GRANTS TO RECIPIENTS IN REGION | SHORT INTERNATIONAL TRIP | $74,755 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | GRANTS TO RECIPIENTS IN REGION | $32,685 | |
| SOUTH AMERICA | 0 | 0 | GRANTS TO RECIPIENTS IN REGION | $71,730 | |
| SOUTH ASIA | 0 | 0 | GRANTS TO RECIPIENTS IN REGION | $25,000 | |
| SUB-SAHARAN AFRICA | 0 | 0 | GRANTS TO RECIPIENTS IN REGION | $66,445 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $585,076 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $585,076 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (8 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|
| FINANCIAL ASSISTANCE/SCHOLARSHIPS | EAST ASIA AND THE PACIFIC | 1 | $32,685 | POSTED TO STUDENT ACCOUNT | FMV |
| FINANCIAL ASSISTANCE/SCHOLARSHIPS | EUROPE (INCLUDING ICELAND & GREENLAND) | 5 | $156,545 | POSTED TO STUDENT ACCOUNT | FMV |
| FINANCIAL ASSISTANCE/SCHOLARSHIPS | SOUTH AMERICA | 2 | $71,730 | POSTED TO STUDENT ACCOUNT | FMV |
| FINANCIAL ASSISTANCE/SCHOLARSHIPS | SOUTH ASIA | 3 | $25,000 | POSTED TO STUDENT ACCOUNT | FMV |
| FINANCIAL ASSISTANCE/SCHOLARSHIPS | NORTH AMERICA | 2 | $67,255 | POSTED TO STUDENT ACCOUNT | FMV |
| FINANCIAL ASSISTANCE/SCHOLARSHIPS | SUB-SAHARAN AFRICA | 6 | $66,445 | POSTED TO STUDENT ACCOUNT | FMV |
| FINANCIAL ASSISTANCE/SCHOLARSHIPS | CENTRAL AMERICA AND THE CARIBBEAN | 3 | $46,350 | POSTED TO STUDENT ACCOUNT | FMV |
| FINANCIAL ASSISTANCE/SCHOLARSHIPS | MIDDLE EAST AND NORTH AFRICA | 1 | $37,730 | POSTED TO STUDENT ACCOUNT | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | THE GRANTS REPORTED IN PART III ARE SCHOLARSHIPS TO STUDENTS. THE USE OF SCHOLARSHIPS IS CONTROLLED BY APPLYING SUCH AMOUNTS DIRECTLY AGAINST BALANCES OWED BY THE STUDENT FOR TUITION, FEES AND OTHER QUALIFYING EDUCATIONAL EXPENSES. |
| PART III ACCOUNTING METHOD: |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS AND FINANCIAL AID | GrantTypeTxt |
| Recipient | 2431 | RecipientCnt |
| Cash Grant | $9,608,033 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE UNIVERSITY'S FINANCIAL AID DEPARTMENT MONITORS AND MAINTAINS RECORDS REGARDING ALL FINANCIAL AID AWARDS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DR DAVID BARNETT | ||||||||||||||
| EXEC VP & CFO | $256,206 | $0 | $40,000 | $0 | $367,537 | $0 | $41,910 | $0 | $9,431 | $0 | $715,084 | $0 | $0 | $0 |
| DR ANNE A SKLEDER | ||||||||||||||
| PRESIDENT | $354,726 | $0 | $20,000 | $0 | $46,726 | $0 | $54,000 | $0 | $11,680 | $0 | $487,132 | $0 | $0 | $0 |
| JIM ECK | ||||||||||||||
| VPAA & PROVOST | $198,549 | $0 | $15,000 | $0 | $4,449 | $0 | $32,682 | $0 | $9,505 | $0 | $260,185 | $0 | $0 | $0 |
| JACK MATTHEW THOMAS | ||||||||||||||
| VP FOR EXTERNAL RELATIONS | $185,089 | $0 | $25,000 | $0 | $1,905 | $0 | $30,084 | $0 | $11,880 | $0 | $253,958 | $0 | $0 | $0 |
| JULIE BETH KEENA | ||||||||||||||
| CHAIR, PHYSICIAN ASSISTANT | $184,093 | $0 | $0 | $0 | $2,181 | $0 | $30,247 | $0 | $13,434 | $0 | $229,955 | $0 | $0 | $0 |
| DR GALE H STARICH | ||||||||||||||
| DEAN, COLLEGE OF HEALTH SC | $139,779 | $0 | $0 | $0 | $7,755 | $0 | $26,162 | $0 | $13,430 | $0 | $187,126 | $0 | $0 | $0 |
| KATHLEEN FOLEY | ||||||||||||||
| DIRECTOR, SCHOOL OF OT | $157,996 | $0 | $0 | $0 | $1,749 | $0 | $25,926 | $0 | $0 | $0 | $185,671 | $0 | $0 | $0 |
| HEATHER ROSS | ||||||||||||||
| CHAIR OF PT | $157,854 | $0 | $0 | $0 | $639 | $0 | $9,808 | $0 | $8,031 | $0 | $176,332 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | DISCRETIONARY SPENDING ACCOUNT - THE UNIVERSITY'S PRESIDENT RECEIVED A DISCRETIONARY SPENDING ALLOWANCE THAT IS REPORTED IN TAXABLE INCOME. HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE - THE PRESIDENT IS PROVIDED WITH A HOUSING ALLOWANCE THAT IS REPORTED IN TAXABLE INCOME. SOCIAL CLUB DUES - THE UNIVERSITY PAYS DUES ON BEHALF OF THE PRESIDENT. PERSONAL SERVICES - CLEANING SERVICES AND LAWN MAINTENANCE ARE PROVIDED FOR THE UNIVERSITY'S PRESIDENT'S PERSONAL RESIDENCE. THE VALUE OF THIS BENEFIT IS INCLUDED IN TAXABLE INCOME. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| GAINESVILLE AND HALL COUNTY REDEVELOPMENT AUTHORITY REVENUE BONDS | |||||||
| A | 581501826 | 2014-06-06 | $7,900,000 | ACQUISITION, CONSTRUCTION AND INSTALLATION OF CAMPUS FACILITIES | 0 | 0 | 0 |
| GAINESVILLE REDEVELOPMENT AUTHORITY REVENUE BONDS | |||||||
| B | 581520209 | 2018-04-26 | $9,710,000 | REFINANCE SERIES 2013 BONDS | 0 | 0 | 0 |
| GAINESVILLE AND HALL COUNTY REDEVELOPMENT AUTHORITY REVENUE BONDS | |||||||
| C | 581581826 | 2019-07-26 | $5,305,000 | ACQUISITION, CONSTRUCTION AND INSTALLATION OF CAMPUS FACILITIES | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Other Spent ProceedsOtherSpentProceedsAmt |
|---|---|---|---|---|---|---|---|---|---|
| A | $1,827,636 | $7,900,000 | $52,950 | $7,847,092 | 0 | 0 | Yes (1) | Yes (1) | |
| B | $1,827,053 | $9,710,000 | $53,052 | Yes (1) | 0 | Yes (1) | Yes (1) | $9,651,948 | |
| C | $507,490 | $5,305,000 | $65,638 | $3,249,362 | 0 | Yes (1) | Yes (1) | Yes (1) | $1,990,000 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| C | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Term Of HedgeTermOfHedgePct | Superintegrated HedgeSuperintegratedHedgeInd | Hedge TerminatedHedgeTerminatedInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BRANCH BANK | ||||||||||||
| A | 0 | 0 | 0 | 0 | Yes (1) | Yes (1) | 7.000000000000 | 0 | 0 | 0 | 0 | Yes (1) |
| BRANCH BANK | ||||||||||||
| B | 0 | 0 | 0 | 0 | Yes (1) | Yes (1) | 7.000000000000 | 0 | 0 | 0 | 0 | Yes (1) |
| BRANCH BANK | ||||||||||||
| C | 0 | 0 | 0 | 0 | Yes (1) | Yes (1) | 7.000000000000 | 0 | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
| C | Yes (1) |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| FEATHERBONE CENTER LLC | |||
| TRUSTEE AND FORMER TRUSTEE ARE PARTNERS IN FEATHERBONE CENTER | $611,569 | THE UNIVERSITY ENTERED INTO A 57,776 SQUARE FOOT OPERATING LEASE WITH FEATHERBONE CENTER FOR ITS NURSING FACILITY, DANCE CLASSROOM SPACE AND OCCUPATIONAL THERAPY FACILITIES . AN EXTENSIVE SEARCH BASED ON COST, SUITABILITY, AND PROXIMITY TO THE MAIN CAMPUS WAS MADE BEFORE SELECTING THE PROPERTY AT THE FEATHERBONE CENTER. TRUSTEE EMERITUS PHILIP A. WILHEIT AND FORMER TRUSTEE JAMES A. WALTERS ABSTAINED FROM VOTING. | 0 |
| CARROLL DANIEL CONSTRUCTION COMPANY | |||
| TRUSTEE CAROLE ANN DANIEL IS EMPLOYED BY & HAS OWNERSHIP IN COMPANY | $948,992 | THE UNIVERSITY ENTERED INTO CONSTRUCTION CONTRACTS WITH THIS FAMILY OWNED BUSINESS. MS. DANIEL IS THE VICE PRESIDENT AND HAS AN OWNERSHIP INTEREST IN THE COMPANY. COMPETITIVE BIDS WERE TAKEN TO ENSURE FEES ARE REASONABLE. | 0 |
| DR EDWARD L SCHRADER JR | |||
| PRESIDENT EMERITUS | $45,300 | THE UNIVERSITY HAS A 31.7 PERCENT OWNERSHIP INTEREST IN THE HOME OF THE UNIVERSITY PRESIDENT EMERITUS. COINCIDENT WITH THE RETIREMENT OF PRESIDENT EMERITUS, THE BOARD OF TRUSTEES HAS AGREED TO TRANSFER THE UNIVERSITY'S OWNERSHIP PERCENTAGE BACK TO HIM OVER THE COURSE OF FIVE YEARS BEGINNING WITH THE CALENDAR YEAR 2020. | 0 |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $45,600 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 32B: | FormAndLineReferenceDesc |
| Explanation | THE UNIVERSITY USES INVESTMENT BROKERS TO SELL GIFTS OF STOCK. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE EXECUTIVE COMMITTEE IS COMPOSED OF THE CHAIRMAN, VICE-CHAIR, SECRETARY, TREASURER, AND THE CHAIRS OF THE FINANCE, EXTERNAL RELATIONS, FACILITIES, AUDIT, HEALTHCARE EDUCATION, TRUSTEESHIP, AND COMPENSATION COMMITTEES. THE EXECUTIVE COMMITTEE CAN ACT ON BEHALF OF THE BOARD IN MOST MATTERS WITH RESPECT TO THE AFFAIRS OF THE UNIVERSITY WHEN THE BOARD OF TRUSTEES IS NOT IN SESSION. |
| FORM 990, PART VI, SECTION A, LINE 2 | TWO UNIVERSITY TRUSTEES ARE MEMBERS OF A LIMITED LIABILITY COMPANY THAT LEASES EDUCATIONAL FACILITIES TO THE UNIVERSITY. SEE SCHEDULE L. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES AND MADE AVAILABLE ONLINE TO THE FULL BOARD FOR REVIEW PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | TRUSTEES AND OFFICERS ARE REQUIRED TO DISCLOSE ANNUALLY ANY POTENTIAL CONFLICTS OF INTEREST WHICH ARE REVIEWED AND MONITORED BY THE UNIVERSITY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS COMPARABILITY DATA SUPPLIED BY A CONSULTANT TO DETERMINE COMPENSATION OF THE PRESIDENT. THE PRESIDENT USES COMPARABILITY DATA TO DETERMINE RECOMMENDED COMPENSATION OF TOP MANAGEMENT AND KEY EMPLOYEES TO THE COMPENSATION COMMITTEE. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE UNIVERSITY'S FEDERAL FILINGS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE UNIVERSITY'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN SPLIT INTEREST AGREEMENT 728,724. VALUATION ADJUSTMENT FOR INTEREST RATE SWAP 572,993. |