2025-05-07T10:20:35+00:00 2024-06-30 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2023-07-01 237069236 COLLEGE OF CHARLESTON FOUNDATION COLL 8439533130 66 GEORGE STREET CHARLESTON SC 29424 J R Barnhart Foundation CFO / COO 8439533130 2025-05-07 true Amy Bibby P00445891 8282542254 2025-05-07 2023 2025-03-06 01:10:19Z J R Barnhart 66 GEORGE STREET CHARLESTON SC 29424 45882402 false X GIVING.COFC.EDU/FOUNDATION X 1970 SC TO PROMOTE EDUCATION, RESEARCH, AND DEVELOPMENT PROGRAMS FOR THE EXCLUSIVE BENEFIT OF THE COLLEGE OF CHARLESTON. 39 39 7 53 -80503 0 12017658 20026181 0 0 43434 129327 1141934 1072654 13203026 21228162 6121902 6083673 0 0 2956796 3667346 0 0 1517823 5527022 5289253 14605720 15040272 -1402694 6187890 176644406 204281779 4115255 5224820 172529151 199056959 The Mission of the College of Charleston Foundation is to promote programs of education, research, student development, and faculty development for the exclusive benefit of the College of Charleston. false false 7620952 5681424 SEE SCHEDULE O FOR A COMPLETE DESCRIPTION OF OUR ACCOMPLISHMENTS 5150748 402249 SEE SCHEDULE O FOR A COMPLETE DESCRIPTION OF OUR ACCOMPLISHMENTS 12771700 true true false true false false true false true true true true false true true true true false true true false false false true false false true true true false false false false false false false false true true false false true true false true false true 70 0 true 7 true true true false false false false true true false false false true false true false X 39 39 false false false false false false false true true false false true true true true true true true true true true SC X X X J R Barnhart 8439537458 66 GEORGE ST CHARLESTON SC 29424 Mr Johnnie Baxley III Secretary 1.0 X X 0 0 0 Mr R Keith Sauls Vice Chair 1.0 X X 0 0 0 Mr Stephen Kerrigan Chair 1.0 X X 0 0 0 Ms Patricia Ory Treasurer 1.0 X X 0 0 0 Bartina L Edwards Esq Director 1.0 X 0 0 0 Dr Charles Mosteller Director 1.0 X 0 0 0 Dr Mark Buono Director 1.0 X 0 0 0 Dr Neil Draisin Director 1.0 X 0 0 0 Mr Brady Quirk-Garvan Director 1.0 X 0 0 0 Mr Craig Eney Director 1.0 X 0 0 0 Mr Eric Cox Director 1.0 X 0 0 0 Mr H Chapman McKay Director 1.0 X 0 0 0 Mr John Carter Jr Director 1.0 X 0 0 0 Mr Justin McLain Director 1.0 X 0 0 0 Mr Nicholas Glover Director 1.0 X 0 0 0 Mr Richard Salmons Jr Director 1.0 X 0 0 0 Mr Stephen Ryan Morris Director 1.0 X 0 0 0 Mr Steve Osborne Director 1.0 X 0 0 0 Mr Tanner Crunelle Director 1.0 X 0 0 0 Mr Todd Abedon Director 1.0 X 0 0 0 Mr William Penney Jr Director 1.0 X 0 0 0 Mrs Beth Meredith Director 1.0 X 0 0 0 Mrs Jean Johnson Director 1.0 X 0 0 0 Mrs Katherine Williams Director 1.0 X 0 0 0 Mrs Leslie Gambee Director 1.0 X 0 0 0 Ms Jamilla Richelle Harper Director 1.0 X 0 0 0 Ms Laura Ricciardelli Director 1.0 X 0 0 0 Ms Michelle Y Mangum Director 1.0 X 0 0 0 Ms Sabra Horne Director 1.0 X 0 0 0 Ms Sherrie Snipes-Williams Director 1.0 X 0 0 0 Dan Frezza EVP-CofC Advancement, Foundation CEO 12.0 28.0 X 58600 199288 0 J R Barnhart Foundation CFO/COO 32.0 8.0 X 0 126431 0 Mr Andrew Hsu President, CofC 0.0 40.0 X 274686 242126 0 Ms Suzanne Austin Provost, CofC 0.0 40.0 X 100000 262187 0 Jimmie Foster VP of Admissions 0.0 40.0 X 0 146053 0 Patrick Kelsey Basketball Coach 0.0 40.0 X 375000 771920 0 Paul Schwager Business School Dean 0.0 40.0 X 30000 275838 0 838286 2023843 0 3 true true false ARAMARK SERVICES INC 65 George Street Charleston SC 29424 Catering 600712 Blackbaud 65 Fairchild Street Charleston SC 29492 Software 280419 CHARLESTON REGIONAL DEVELOPMENT ALLIANCE 4401 BELLE OAKS DRIVE SUITE 420 N CHARLESTON SC 294058562 Economic Development 100000 3 20026181 4340013 20026181 0 0 0 0 0 146444 -80503 226947 695491 695491 0 695491 695491 24627700 24614893 29924 12807 -29924 -17117 -17117 3100 9423 -6323 -6323 OTHER REVENUE 900099 375244 375244 LICENSE TAG INCOME 900099 8242 8242 0 0 0 0 383486 21228162 0 -80503 1282484 5681424 5681424 402249 402249 371837 339024 26250 6563 2889996 2216913 136002 537081 336224 263461 16725 56038 69289 54294 3447 11548 87541 46171 41370 100311 100311 63134 11977 51157 1103866 808606 71886 223374 79191 69903 1750 7538 827866 617545 51146 159175 280532 2551 67618 210363 200956 180485 20471 723210 573603 27064 122543 1417379 1216639 77657 123083 202785 157350 45435 29971 29971 Student Development 65650 65650 Recruitment 53537 52319 20 1198 Professional Development 48645 23513 16970 8162 MISCELLANEOUS EXPENSE 4679 4679 0 0 0 0 15040272 12771700 750749 1517823 1623610 900935 71904 13310 6553694 11110477 1587029 1617217 0 0 0 2209832 8996897 3823883 5166081 5173014 472134 4065902 149788700 165656602 10182673 12452823 1198581 1081667 176644406 204281779 438900 541728 1533919 1635924 0 2142436 3047168 4115255 5224820 X 17880116 21973055 154649035 177083904 172529151 199056959 176644406 204281779 X 6187890 20444215 -104297 X X false true X true false X 9335691 9158089 10229730 12017568 20019858 60760936 0 0 9335691 9158089 10229730 12017568 20019858 60760936 2786962 57973974 804317 697940 701053 783414 841935 3828659 0 375420 284047 434510 446443 383486 1923906 66513501 0 0.8716 0.8588 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 375420.0, COLUMN B - 284047.0, COLUMN C - 434510.0, COLUMN D - 446443.0, COLUMN E - 383486.0, COLUMN F - 1923906.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 100311 100311 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Amounts paid to Firm to provide Government Relations Services including discussions and contact with legislators in connection to operations and increased funding for the College of Charleston. 2280050 12452823 X X X false 128492068 5398159 16421568 2908503 147403292 124032298 2274738 8983189 6798157 128492068 128582206 6681502 -5821972 5409438 124032298 101377805 3700036 28376441 4872076 128582206 97196990 2276517 6131617 4227319 101377805 0.0619 0.9381 0.0 false false 3793588 3793588 2249254 2293149 -43895 1702526 1245965 456561 1251529 284769 966760 5173014 Limited Partnerships 165656602 F 165656602 COLLECTIONS OF ART AND HISTORICAL TREASURES 12452823 C 12452823 ANNUITIES PAYABLE 74659 line of credit 2000744 lease liability 971765 3047168 X 41658109 20444215 -2291 20441924 21216185 11977 0 11977 21228162 15130301 102006 102006 15028295 11977 0 11977 15040272 Schedule D, Part III, Line 4 Collections of art - description of collections THE COLLEGE OF CHARLESTON FRIENDS OF THE LIBRARY'S MISSION IS TO ADVANCE INTELLECTUAL AND CULTURAL EXCELLENCE ON OUR CAMPUS AND THROUGHOUT THE COMMUNITY. PART OF THAT MISSION INCLUDES ENHANCING THE HOLDINGS IN SPECIAL COLLECTIONS AT THE MARLENE AND NATHAN ADDLESTONE LIBRARY. SPECIAL COLLECTIONS IS COMPRISED OF RARE AND VALUABLE BOOKS, MANUSCRIPTS, AND OTHER COLLECTIBLES THAT SUPPORT RESEARCH BY STUDENTS, FACULTY, AND VISITING SCHOLARS. IN RECENT YEARS, SPECIAL COLLECTIONS STAFF IDENTIFIED SEVERAL SIGNIFICANT TITLES THAT WOULD BE STRATEGIC ACQUISITIONS TO CURRENT COLLECTIONS. THE STAFF WAS ABLE TO SECURE THESE ACQUISITIONS AND TO DATE ALL HAVE BEEN USED BY STUDENTS OR FACULTY FOR RESEARCH PAPERS AS PART OF SEVERAL ACADEMIC COURSES TAUGHT AT THE COLLEGE OF CHARLESTON. THESE ACQUISITIONS WOULD NOT HAVE BEEN POSSIBLE WITHOUT PRIVATE SUPPORT. THE IMPACT OF THESE TITLES ON THE ENTIRE CAMPUS AND THE COMMUNITY IS ENDLESS AND IMMEASURABLE. IN TIME, WITH SUPPORT OF THE FRIENDS OF THE LIBRARY, THE STAFF IN SPECIAL COLLECTIONS HOPES TO CONTINUOUSLY GROW THE COLLECTIONS IN THE SAME MANNER. Schedule D, Part V, Line 4 Intended uses of endowment funds The Foundation's endowment consists of approximately 700 individual funds established for a variety of purposes including funds established by donors to provide annual funding for specific activities and general operations, and certain net assets without donor restrictions that have been designated for endowment by the Board of Directors. Net assets associated with endowment funds, including funds designated by the Board of Directors to function as endowments, are classified and reported based on the existence or absence of donor-imposed restrictions and the Foundation's interpretation of relevant law. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Foundation is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code; accordingly, the accompanying consolidated financial statements do not reflect a provision or liability for federal and state income taxes. The Foundation has determined that it does not have any material unrecognized tax benefits or obligations as of June 30, 2024. Contributions made to the Foundation qualify for the charitable contribution deduction under Section 509(a)(1) and 170(b)(1)(A)(iv) of the Internal Revenue Code. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN ALLOWANCE FOR UNCOLLECTIBLE PROMISES TO GIVE - -5228 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT - 2937 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 CHANGE IN VALUE OF MARINE GENOMICS GRANT - 102006 Europe (Including Iceland and Greenland) 1 0 Program Services A PROPERTY IN TRUJILLO, SPAIN, WAS DONATED TO THE COLLEGE OF CHARLESTON FOR USE IN THE STUDY ABROAD PROGRAM. THE PROPERTY IS NOW BEING USED AS THE RESIDENCE FOR THE PROFESSORS INVOLVED IN THIS PROGRAM. THE FOUNDATION'S DUTY IS TO MAINTAIN AND MANAGE THE PROPERTY. 42583 1 0 0 0 1 0 42583 0 42583 true false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND German American Business Summit 15100 12000 3100 9423 0 0 15100 12000 3100 9423 9423 -6323 true COLLEGE OF CHARLESTON 576000265 IRC 115 4371535 COLLEGE OF CHARLESTON: GRANTS PROVIDED TO THE COLLEGE OF CHARLESTON ARE USED TO PROMOTE PROGRAMS OF EDUCATION, RESEARCH, STUDENT DEVELOPMENT, AND FACULTY DEVELOPMENT IN ACCORDANCE WITH THE MISSION STATEMENT OF THE FOUNDATION. COLLEGE OF CHARLESTON ALUMNI ASSOCIATION PO BOX 20216 CHARLESTON SC 29413 570760038 501C3 150000 COLLEGE OF CHARLESTON ALUMNI ASSOCIATION: PER A MEMORANDUM OF UNDERSTANDING (MOU) WITH THE ALUMNI ASSOCIATION OF THE COLLEGE OF CHARLESTON, THE COLLEGE OF CHARLESTON FOUNDATION SHALL PROVIDE AN AGREED UPON AMOUNT OF ANNUAL SUPPORT TO ENHANCE ALUMNI ENGAGEMENT AND PROGRAMS, WITH PAYMENTS DUE AT THE BEGINNING OF EACH QUARTER. THE MOU WAS EXECUTED ON DECEMBER 7, 2012 AND EFFECTIVE RETROACTIVELY TO JULY 1, 2012 FOR A THREE-YEAR PERIOD WITH THE APPROVAL OF THE FOUNDATION BOARD OF DIRECTORS AND THE ALUMNI ASSOCIATION BOARD OF DIRECTORS. THE MOU WAS RENIGOTIATED IN 2015 FOR AN ADDITIONAL THREE YEARS. FOR THE FISCAL YEAR JULY 1, 2019 - JUNE 30, 2022 THE FOUNDATION PAID THE ALUMNI ASSOCIATION $150,000 IN ACCORDANCE WITH THE MOU. Charleston athletic fund 570640443 501C3 178861 COLLEGE OF CHARLESTON COUGAR CLUB: OPERATIONAL SUPPORT 3 0 ACADEMIC & ACHIEVEMENT AWARDS 1110 402249 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. GRANTS TO ORGANIZATIONS: THROUGH ITS REPRESENTATIVES ON THE ALUMNI BOARD AND THE COUGAR CLUB BOARD, THE FOUNDATION IS ABLE TO MONITOR FINANCIAL AND PROGRAM ACTIVITY FOR EACH OF THESE RESPECTIVE ORGANIZATIONS. WITH REGARD TO THE COLLEGE OF CHARLESTON, THE FOUNDATION WAS ESTABLISHED TO PROMOTE PROGRAMS OF EDUCATION, RESEARCH, STUDENT DEVELOPMENT, AND FACULTY DEVELOPMENT FOR THE EXCLUSIVE BENEFIT OF THE COLLEGE OF CHARLESTON. IN ADDITION, THE FOUNDATION AND THE COLLEGE OF CHARLESTON HAVE EXECUTED A MEMORANDUM OF AGREEMENT TO GUIDE EXPECTATIONS BETWEEN THE TWO ORGANIZATIONS. GRANTS/ASSISTANCE TO INDIVIDUALS: ACADEMIC & ACHEIVEMENT AWARDS ARE DISTRIBUTED BASED ON SPECIFIC CRITERIA ESTABLISHED IN DONOR GIFT AGREEMENTS AS WELL AS BY ACADEMIC UNITS AT THE COLLEGE OF CHARLESTON. THE ACADEMIC UNITS ARE RESPONSIBLE FOR SELECTING RECIPIENTS BASED ON ESTABLISHED CRITERIA. STUDENT EMERGENCY ASSISTANCE IS PROVIDED BASED ON AN APPLICATION PROCESS MANAGED BY THE COLLEGE OF CHARLESTON DIVISION OF STUDENT AFFAIRS, WHO SHALL SUBMIT APPROVED REQUESTS TO THE FOUNDATION FOR DISTRIBUTION TO A STUDENT. X X X X false false false false false false false false false Dan Frezza EVP-CofC Advancement, Foundation CEO 43750 182473 7500 0 7350 16815 0 0 0 0 58600 199288 0 0 Mr Andrew Hsu President, CofC 228086 159731 25000 0 21600 82395 0 0 0 0 274686 242126 0 0 Ms Suzanne Austin Provost, CofC 100000 208841 0 0 0 53346 0 0 0 0 100000 262187 0 0 Paul Schwager Business School Dean 30000 250856 0 0 0 24982 0 0 0 0 30000 275838 0 0 Patrick Kelsey Basketball Coach 375000 742220 0 0 0 29700 0 0 0 0 375000 771920 0 0 X 4 990550 Market value X 1289500 Market value X 42 1792061 Market value X 1 9510 Market value 0 false true false Form 990, Part III, Line 4a The College of Charleston Foundation has been dedicated to supporting the activities and goals of the College for more than 50 years. In doing so, the fiscal year ending June 30, 2024 garnered approximately $26.9 million in total commitments. Several points of pride emerge from the Foundation's FY24 accomplishments: * A total of 8,927 donors supported the College, with 3,699 of those donors being new donors * $10.4 million in cash, stock and in-kind receipts * 42 new restricted funds and 28 new endowment funds were created * $4.1 million secured in estate intentions, a 63% increase over FY23 * Friends of the College donors led the constituencies in new commitments with $9.8 million * Alumni donors were second only to Friends of the College among constituencies, with more than $4.9 million in commitments * Corporations and Foundations were the third most generous constituency with $4.1 million in commitments * Approximately 1,110 students received more than 1,450 scholarships funded through philanthropy from more than $4.4 million made available in scholarships and awards The fourth annual CofC Day took place March 13th, 2024, and was another success, raising a total of $776,876 in total commitments from 2,161 donors. CofC Day is not only a successful fundraising drive but is also a way to instill pride and spirit in the hearts and minds of alumni, parents, friends, faculty/staff and students. Form 990, Part III, Line 4b The stories of inspiration and motivation that take place behind the figures showcase how giving impacts the College of Charleston campus. The following are examples of the commitments that sustain the College's efforts to provide excellence in education: Scholarships/Awards * A donor committed $1.5 million dollars from their estate to support the John and Kay Wallace '82 Endowed Scholarship. * A donor committed $482,292 from their estate for the Rene and Hilda Debacker Endowed Scholarship. * A donor pledged $401,187.36 from their estate to support the College of Charleston General Scholarship Endowment. Libraries * A donor gave an in-kind gift of artwork valued at $1.29 million. * A donor gave an in-kind gift of a Charles Hamilton Smith (776-1859) collection of 38 watercolors, valued at $634,500. * A donor gave an in-kind gift of several paintings, valued at $195,000. * A donor gave an in-kind gift of thirty-three hand-colored lithographs extracted from the publication of the 1st Royal Octavo Edition of Birds of America (ca. 1839 - 1844), valued at $152,650. School of the Arts * A donor committed $346,571.43 from their estate to support the John Covington & Robert Lukey Performing Arts Endowed Scholarship. * A donor pledged $130,000 to support the Jake McGuire Savage "Jake's Music" Endowed Scholarship. * A donor gave a gift of $74,983.16 to support the Frances Grimball Gaud Professor of Art. School of Languages, Cultures, and World Affairs * A donor committed $346,571.43 from their estate to support the John Covington & Robert Lukey Endowed Scholarship for Study Abroad. * A donor gave a gift of $82,000 to support the Jewish Student Life Program Fund. Athletics * A donor committed $818,422.21 from their estate to support the Charlotte Buist Dickson Athletic Scholarship. * A donor pledged $369,092.37 from their estate to support the Bob & Charlotte Dickson Tennis Scholarship. * A donor pledged $120,000 to support the Men's Basketball Competitive Excellence Fund. Multidisciplinary Programs * A donor gave $199,660 to support the Center for Public Choice and Market Process. * A donor committed $140,000 from their estate to establish the Dmitar Denny Ciganovic Memorial FUNd, which supports staff wellness and activities on campus. Honors College * A donor pledged $750,000 to establish the Guffey Family Foundation Endowed Scholarship, which will support students in the Honors College. School of Natural and Environmental Sciences & School of Engineering, Computing and Mathematics * A donor pledged $1.79 million dollars to establish the Zucker Family Engineering Scholars Endowed Program. * A donor pledged $346,571 from their estate to support the John L. Covington, Jr. & Robert J. Lukey Endowed Scholarship for Science and Math. * A donor established a $100,000 pledge towards the Dean's Excellence Fund. School of Business * A donor pledged $1.1 million to establish the Buono Endowed Professorship in Commercial Real Estate. * A donor pledged $150,000 to support the Beemok Hospitality Collection Scholarship. * A donor committed $75,000 to establish the Nassetta Hospitality and Tourism Faculty Fellowship. School of Humanities and Social Sciences * A donor pledged $120,000 to support the Civil Discourse Initiative Fund. * A donor pledged $100,000 to support the Women's and Gender Studies Program. School of Education * A donor pledged $300,000 to establish the Mark and Judy Buono Endowed Scholarship to support students with a declared major in the School of Education. * A donor committed $50,000 from their estate to establish the Ann Gail Dacy and Lillian Edelson Endowed Scholarship to support students with a declared major in the School of Education. School of Health and Human Performance * A donor pledged $2,500 to continue the Dr. Deborah A. Miller Public Health Scholarship. Unrestricted * A donor committed $1.2 million dollars from their estate to support the Alumni Fund. * A donor pledged $500,000 to the CofC Area of Greatest Need Fund to be used for future CofC Day giving challenges. Form 990, Part VI, Line 11b Review of form 990 by governing body THE RETURN WAS PREPARED BY AN INDEPENDENT ACCOUNTANT WITH ASSISTANCE AND OVERSIGHT BY MANAGEMENT. THE FULL BOARD WAS PROVIDED A LINK TO ACCESS THE COMPLETE FORM 990, ONLINE, PRIOR TO THE PRESENTATION TO THE MEMBERS OF THE AUDIT COMMITTEE. The Form 990 is filed with the IRS following the board review online. The Audit and Finance Committees members review the form and supporting schedules. Following review by the committees, the chair of the Audit Committee presents a summary review of the 990 to the Board. The Board documents this review in the meeting minutes. Form 990, Part VI, Line 12c Conflict of interest policy A COPY OF THE CONFLICT OF INTEREST POLICY ALONG WITH A QUESTIONNAIRE IS DISTRIBUTED ANNUALLY TO EACH BOARD MEMBER. BOARD MEMBERS COMPLETE THE QUESTIONNAIRES AND RETURN THEM TO THE ORGANIZATION. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Foundation's employees are hired and paid by the College of Charleston. The Foundation then reimburses the College for portions of the employees' salary costs. The hiring process is monitored by the Human Resources Department of the College of Charleston and is subject to the College's policies and procedures. In recent years when hiring officers and key employees, the College has contracted with an outside executive search firm who assists in locating and interviewing candidates. The Foundation consults with the search firm and uses the firm's experience and expertise in determining compensation packages for these individuals that are comparable to those of similar organizations. Compensation for the top executive, the Executive Director of the Foundation, is approved by the Chair of the Board, prior to hiring. Form 990, Part VI, Line 18 How forms are made available to the public PHOTOCOPIES OF THE FORM 990 ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S ACCOUNTING OFFICE. IN ADDITION, RECENT FILINGS OF THE FORM 990 ARE AVAILABLE ONLINE AT WWW.GUIDESTAR.ORG AND ON THE FOUNDATION'S WEBSITE. Form 990, Part VI, Line 19 Required documents available to the public COPIES OF THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE FOUNDATION'S WEBSITE AND UPON REQUEST AT THE ORGANIZATION'S ADMINISTRATIVE OFFICES. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF SPLIT INTEREST - 2937; CHANGE IN ALLOWANCE OF UNCOLLECTIBLE PROMISES TO GIVE - -5228; CHANGE IN VALUE OF MARINE GENOMICS GRANT - -102006; Form 990, Part XII, Line 2c Change of oversight process or selection process THERE HAS BEEN NO CHANGE IN THE FOUNDATION'S OVERSIGHT OR SELECTION PROCESSES FROM PRIOR YEARS. 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