CHARLESTON SOUTHERN UNIVERSITY: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: CHARLESTON SOUTHERN UNIVERSITY (EIN 57-0474291)
Tax period: 2021-06-01 to 2022-05-31
Filed: 2023-04-17
IRS object ID: 202331079349300438
Schema version: 2021v4.2
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 G
Schedule I
Schedule J
Schedule K
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-04-17T13:50:13-05:00	ReturnTs
Tax Period End	2022-05-31	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	2021-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	570474291	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Charleston Southern University	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CHAR	BusinessNameControlTxt
Phone	8438638000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 118087	AddressLine1Txt
City	Charleston	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	294238087	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Robert L Blackmon	PersonNm
Person Title	VP of Business Affairs & Fin.	PersonTitleTxt
Phone	8438638000	PhoneNum
Signature	2023-04-17	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Robert	PersonFirstNm
Person Last	Blackmon	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Daren Daiga	PreparerPersonNm
PTIN	P01074795	PTIN
Phone	5055022746	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Dr Dondi E Costin	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 118087	AddressLine1Txt
City	Charleston	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	294238087	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$118,059,814	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.csuniv.edu	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1960	FormationYr
Legal Domicile State	SC	LegalDomicileStateCd
Activity Or Mission	The University's mission is to promote academic excellence in a Christian environment.	ActivityOrMissionDesc
Voting Members Governing Body	25	VotingMembersGoverningBodyCnt
Voting Members Independent	25	VotingMembersIndependentCnt
Total Employee	1286	TotalEmployeeCnt
Total Volunteers	46	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$11,132,822	PYContributionsGrantsAmt
CY Contributions Grants	$20,202,416	CYContributionsGrantsAmt
PY Program Service Revenue	$89,240,163	PYProgramServiceRevenueAmt
CY Program Service Revenue	$96,669,728	CYProgramServiceRevenueAmt
PY Investment Income	$1,565,383	PYInvestmentIncomeAmt
CY Investment Income	$1,153,861	CYInvestmentIncomeAmt
PY Other Revenue	$11,969	PYOtherRevenueAmt
CY Other Revenue	$14,494	CYOtherRevenueAmt
PY Total Revenue	$101,950,337	PYTotalRevenueAmt
CY Total Revenue	$118,040,499	CYTotalRevenueAmt
PY Grants And Similar Paid	$35,101,005	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$41,240,708	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$33,251,359	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$34,315,769	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$192,743	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$150,000	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$1,936,229	CYTotalFundraisingExpenseAmt
PY Other Expenses	$30,639,858	PYOtherExpensesAmt
CY Other Expenses	$38,163,285	CYOtherExpensesAmt
PY Total Expenses	$99,184,965	PYTotalExpensesAmt
CY Total Expenses	$113,869,762	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,765,372	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$4,170,737	CYRevenuesLessExpensesAmt
Total Assets BOY	$197,352,636	TotalAssetsBOYAmt
Total Assets EOY	$197,723,286	TotalAssetsEOYAmt
Total Liabilities BOY	$66,908,985	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$60,133,957	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$130,443,651	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$137,589,329	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	Charleston Southern University (CSU) is a private, four-year co-educational institution organized under the laws of the state of South Carolina in 1964 as a non-profit organization and sponsored by the South Carolina Baptist Convention. (continued on Schedule O) (Continued from Part III, line 1) The University's mission is to promote academic excellence in a Christian environment.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$67,992,777	ExpenseAmt
Grant	$41,240,708	GrantAmt
Revenue	$78,460,666	RevenueAmt
Desc	Instruction: For the fiscal year 2021 - 2022, enrollment was 3,433 undergraduate and graduate students completing traditional, online, and hybrid courses. 776 degrees were conferred during the year, and the total number of full-time professors was 202 including deans and administrative appointees. We offered 64 undergraduate degrees and 28 graduate degree programs.Charleston Southern University is regionally accredited by the Southern Association of Colleges and Schools Commission on Colleges (SACSCOC), whose mission is to "assure the educational quality and improve the effectiveness of its member institutions". CSU just completed submission of the 5-year interim report and received full approval with no findings. Our next SACSCOC review is a full 10-year review in 2026-27. CSU offers more than 800 courses, and approximately 400 are normally available online throughout the academic year. We experienced an excellent return of full-time students, although we maintained our online College of Adult and Professional Studies and increased course and program offerings for non-traditional students. We have been offering online bachelor's degree programs since 2009. We are also in the process of converting some 500 courses to Blackboard Ultra, the latest and most sophisticated learning management system available to our students. U.S. News and World Report evaluated more than 1,800 programs last year and once again, CSU is the top-ranked program in South Carolina for Online Bachelor's Programs for Veterans, ranking at No. 22 nationally. Overall, Charleston Southern is ranked No. 39 nationally for Best Online Bachelor's Programs. Our programs also ranked in the Best category include: Online Bachelor's Programs in Business, the Best Online MBA Programs, and the Best Online Master's Business Degree Programs (excluding MBA).Deans, senior administrators, and faculty members are continually in touch with local employers, many of whom serve on our Advisory Boards for the various colleges, including Business, Education, Nursing, and Computer Science. CSU continues to develop new programs to increase workforce readiness through internships. As the preference for remote working continues, we have found more employers are seeking to enroll their employees in online classes to enhance their mastery of technology via the internet. We continue to increase the enrollment in our BS in Aeronautics degree program. While we forecasted 12 - 15 students, we currently have 70 students taking these classes. We continue to review their interest levels in specific areas and have upfitted an on-campus simulation lab for the large number of students interested in pursuing this degree.The Physical Therapy program received affirmation of preliminary accreditation, and the first cohort of 48 doctoral students began classes in May 2022. This is a 2.5-year program including clinical rotations with a new cohort of 48 students entering the program each May. The Health Science Building was fitted with the appropriate equipment in the laboratories and classrooms that will enhance the abilities to conduct research and practice new skills on fellow students. The Physician Assistant Program received accreditation for ten years by the Accreditation Review Commission on Education for the Physician Assistant. Four cohorts of students have earned the MS in Physician Assistant Studies degree. Every graduate has passed the licensing examinations and has obtained employment in the field. CSU faculty and staff remain involved with the Trident Advisory Board, Trident United Way Literacy program, the Lowcountry STEM Collaborative, and the Charleston Metro Chamber of Commerce, and continue to increase our opportunities to build partnerships with international companies who have a local presence.The College of Education has also partnered with local private high schools to offer dual enrollment to students who are interested in transferring to CSU after they graduate from high school. The Teacher Cadet program reported 180 students enrolled, remaining one of the largest programs in the state.Each year the number of both undergraduate and graduate degrees offered increases. The Experiential Learning Initiative (ELI) provides our undergraduate students with opportunities to obtain work experience through an internship program. It is part of our Quality Enhancement Program required by regional accreditation and integrates clinical-based, practicum experience and non-traditional learning opportunities for all undergraduate students. Through the ELI program, CSU has continued to build a network of outside partners in public and private businesses and the students are greatly benefitting from participation in the program, which is now a graduation requirement.We have enhanced the services of our Global Education office by increasing the number of international partnerships with overseas universities. We have also experienced growth in the number of international students attending CSU, many of whom are graduate business students. CSU was once again named a Yellow Ribbon (military-friendly) school. The College of Nursing continues to produce graduates earning a Bachelor of Science in Nursing degrees with high pass rates on the NCLEX and increasing numbers of enrollees in the Accelerated BSN program. The College of Christian Studies initiated agreements with the six seminaries affiliated with the Baptist Convention to offer courses at CSU which would be accepted as transfer credits for students who graduate and pursue an MDiv degree at one of the seminaries. This is a new alliance for CSU and we are excited to offer this opportunity to our students.Academic Technology:Two staff members support Academic Technology for faculty members. Our regular IT infrastructure is managed by Dynamic Campus. The Academic Technology team focuses on providing services for faculty in and out of the classroom. We operate the Faculty Studio, which is a state-of-the-art recording studio available to faculty members who need to record videos for instructional purposes. This professional-grade studio allows faculty to schedule appointments for video recording as well as supports our zoom capabilities. We also have full-time instructional technologist who provides behind-the-scenes support for Blackboard, our online learning system. This office provides training, technical support, course conversion, and troubleshooting for academic issues related to Blackboard, and is spear-heading our latest move to Blackboard Ultra in Spring 2023. These two staff members work with the faculty to support meetings, special events, our fall-faculty kickoff, and various small-group training opportunities.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$21,615,057	ExpenseAmt
Revenue	$3,764,970	RevenueAmt
Desc	Student services: Enrollment services, and Student Services consisting of Campus Ministries, Career Center, Counseling Services, Recreational Services, Residence Life, Community Service, Student Diversity, and Student ActivitiesCharleston Southern University serves a diverse student body by offering more than 63 undergraduate majors and 27 graduate programs. The Enrollment Services Office is housed in the Hunter Center. Enrollment Services is comprised of the following: Admissions (undergraduate and graduate), Financial Aid, VA Services, Enrollment Operations, and Student Employment. In addition, the Registrar's Office, Student Accounts Office, and the Cashier's Window is housed in the Student Center offering a "one-stop" service center for new and continuing students.The Enrollment Services Office handles all undergraduate and graduate recruiting. The Admissions Office handles multiple communication channels for more than 40,000 prospective students annually, resulting in more than 1,600 new students each year.The Financial Aid office processed more than $86 million of federal, state, and institutional financial aid for more than 3,400 students during the 2021-22 academic year. Approximately ninety-five percent of the University's undergraduate population receives some type of financial assistance.Charleston Southern has been recognized for the following: One of America's 100 Best College Buys, a College of Distinction, One of America's Best Christian Colleges, and a U.S. News and World Report Best Online College. The University continues to promote Academic Excellence in a Christian Environment. In addition, CSU is proud to be designated a Military Friendly School by Victory Media, which publishes the premiere military personnel magazine GI Jobs. In keeping with its mission to serve the military population, the University has participated in the Yellow Ribbon Program for more than ten years. Approximately 300 veterans and their dependents were certified to receive government benefits for the 2021-22 academic year. The Student Life Department is comprised of Campus Security, Campus Ministries, Career Center, Counseling Services, Campus Recreation, Residence Life, Student Diversity, Events and Student Activities. Campus Security provides 24/7 security services for our entire campus. All of our CSU security guards are armed and our contact security personnel are from the largest private security company in the country, Allied-Universal. We have over 200 cameras on campus that are monitored 24/7 and an multimodal early alert system to notify our campus community in case of an emergency.Campus Ministries provides spiritual guidance and support for our campus through a variety of means: weekly Chapel services, weekly student-led worship services called Elevate, small group bible studies, and ministry/missions opportunities.The Career Center helps our students line up their passion with their purpose. We train students in best practices to help them secure careers that are meaningful. A variety of testing, workshops, and career fairs help to connect students with future employers.Counseling Services is available to all students at no extra cost. Students are serviced by two LPC's (one holding a PhD in counseling) and several interns. A new, expanded center opened in the Fall 2020 semester and nearly doubled the size of the previous counseling center location. Campus Recreation provides resources for our campus community to stay physically strong and well balanced. A fitness center, gymnasium, weight room, swimming pool, and intramural sports are offered to our CSU family. A new intramural field complex is being constructed and this state of the art facility should be open in Summer 2022.Residence Life is responsible for assigning rooms and providing services for over 1000 resident students each major semester. We also provide valuable lessons in: conflict mediation, team building, life skills, and service opportunities for students.Student Diversity plays a key role in our campus, especially since our campus has one of the largest minority populations of any private school in the state of S.C. that is not a HBCU. Programing, forums, and cultural celebrations are all a part of this growing and exciting area.Events Department is responsible for helping the university and community secure meeting spaces, catering, and supplies on our beautiful 300+ acre campus. This department also manages our largest indoor venue, the Lightsey Chapel Auditorium.Student Activities keeps things moving on campus! With more than 50 clubs and organizations and many Greek Organizations, Student Activities is always busy. We also have 16 community building, campus-wide events each year that we call the "Sweet 16" that helps to make CSU a unique school!Student Success Center:The CSU Student Success Center offers academic advising, disability services, the Learning Center, the Math Help Center, Student-Athlete Success, the Testing Center, the Writing Center, and coordinates Tutor appointments. Located conveniently in the Student Center, the staff of the Student Success Center focus their attention on students becoming successful in the classroom. We offer tutors for every subject and individual as well as group tutoring sessions. Math and Writing Centers are open in the evenings for easy access, and the Testing Center provides a quiet space for students to take advanced placement tests as well as classroom exams with additional time requirements or special needs.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$11,389,624	ExpenseAmt
Revenue	$13,750,503	RevenueAmt
Desc	Auxiliary Enterprises: The University residence halls, dining hall, and campus bookstore are the major auxiliary enterprises serving the University community. Our dining hall, Java City, Buc Stop Diner and Chick-fil-A Express are operated and managed by Aramark, and our bookstore is operated and managed by Slingshot.Since the summer of 2021, we have partnered with the S.C. Baptist Convention to provide their middle and high school student camp called SummerSalt and their 3rd-5th grade camps called KidSalt. At the end of the summer, we also host one large church camp for the Church at the Mill. We are expecting approximately 3,500-4,000 children and youth from across S.C. to meet on our campus each summer.We also are the primary sponsor for Student Leadership University (SLU) - a youth leadership experience that provides leadership opportunities for students in Florida, Texas, Washington DC, Europe, and Israel. This unique opportunity is provided by CSU alum Dr. Jay Stack.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$2,248,527	ExpenseAmt
Revenue	$693,589	RevenueAmt
Desc	Academic Support:The University library (approximately 250,000 volumes held) provides online and in-person support for the principal academic divisions. The L. Mendel Rivers Library includes a coffeehouse, Java City, on the main floor and several small study rooms available by reservation for students on the second floor. Charleston Southern University students may access the Internet within limitations to facilitate diversity and personal growth in technology, informational research skills, complete online classes and exams, and practice Netiquette and online communication skills. The library is also a depository of US Government documents, a member of PASCAL, the statewide academic library consortium, and provides free research and instructional services to students, faculty, staff, and guests. Internet access is provided free of charge to all students in the computer labs and library except for pre-determined lab fees that are required for some classes. CSU is a completely wireless campus, providing access in the residence halls for all registered resident students. We continue to increase the number of e-books and electronic databases as more of the academic literature is becoming available online rather than in printed format. Every student, staff, and faculty member have full access to Zoom to facilitate study individually or in groups as well as attend classes virtually. The Reference Desk is always staffed in person and online for student assistance and our library staff are all credentialed and granted faculty status.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$2,248,527	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue	$693,589	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$103,245,985	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	0	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	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	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	0	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (1)	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	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	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (1)	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	4873	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	1286	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	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
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	25	GoverningBodyVotingMembersCnt
Independent Voting Member	25	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (1)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	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	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	Janelle Fox	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8438638000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 118087	AddressLine1Txt
City	Charleston	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	294238087	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (43 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Dondi E Costin
President	45.00	Yes (X)	$295,649	$0	$88,000
Jairy C Hunter Jr
President Emeritus	40.00		$244,142	$0	$36,386	Yes (X)
James Radebaugh
Head Basketball Coach	40.00		$172,919	$0	$40,630	Yes (X)
Jeff Barber
Athletic Director	40.00	Yes (X)	$149,875	$0	$38,955
Jackie Fish
VP Academic Affairs	40.00	Yes (X)	$168,421	$0	$19,227
Andrea Toader Meier
Dean, College of Nursing	40.00		$170,576	$0	$17,628	Yes (X)
Autry Denson
Head Football Coach	40.00		$142,833	$0	$36,095	Yes (X)
Robert L Blackmon
VP of Business Affairs & Finance	40.00	Yes (X)	$150,759	$0	$18,144
David Baggs
VP for Development	40.00	Yes (X)	$136,421	$0	$16,544
Jacob Thorpe
Director, PT Program	40.00		$139,449	$0	$6,658	Yes (X)
Michael Bryant
VP Strategic Planning	40.00	Yes (X)	$74,638	$0	$56,575
Tom Clemmons
Interim VP Enrollment (part year)	40.00	Yes (X)	$62,129	$0	$72,431
Clark Carter
VP Student Life/Dean of Students	40.00	Yes (X)	$51,702	$0	$48,152
Anthony Turner
VP Enrollment/Marketing	40.00	Yes (X)	$57,703	$0	$12,919
Judy Hetz
Vice Chairman (part year), Chairman	1.00	Yes (X)	$0	$0	$0		Yes (X)
Dr Ken Evans
Chairman (part year)	1.00	Yes (X)	$0	$0	$0		Yes (X)
Ron Brantley
Vice Chairman	1.00	Yes (X)	$0	$0	$0		Yes (X)
Larry Driggers
Secretary	1.00	Yes (X)	$0	$0	$0		Yes (X)
Ryan Ashley
Trustee	1.00		$0	$0	$0		Yes (X)
Frank Bullard
Trustee	1.00		$0	$0	$0		Yes (X)
James Davis
Trustee	1.00		$0	$0	$0		Yes (X)
Linda Fick
Trustee	1.00		$0	$0	$0		Yes (X)
Chad Rickenbaker
Trustee	1.00		$0	$0	$0		Yes (X)
Gloria Thiem
Trustee	1.00		$0	$0	$0		Yes (X)
Tim Whitfield
Trustee	1.00		$0	$0	$0		Yes (X)
Jeff Wildes
Trustee	1.00		$0	$0	$0		Yes (X)
Missie Branch
Trustee	1.00		$0	$0	$0		Yes (X)
Phil Byrd
Trustee	1.00		$0	$0	$0		Yes (X)
Valerie Rumbough
Trustee	1.00		$0	$0	$0		Yes (X)
Mark Hood
Trustee	1.00		$0	$0	$0		Yes (X)
DJ Horton
Trustee	1.00		$0	$0	$0		Yes (X)
James Merritt
Trustee	1.00		$0	$0	$0		Yes (X)
Rev Robbie Baxley
Trustee	1.00		$0	$0	$0		Yes (X)
Bill Carpenter
Trustee	1.00		$0	$0	$0		Yes (X)
Randy Eller
Trustee	1.00		$0	$0	$0		Yes (X)
Dean Murphy III
Trustee	1.00		$0	$0	$0		Yes (X)
Rev Alex Sands
Trustee	1.00		$0	$0	$0		Yes (X)
Jerry Williams
Trustee	1.00		$0	$0	$0		Yes (X)
Willian Renfrow
Trustee	1.00		$0	$0	$0		Yes (X)
Adam Robertson
Trustee	1.00		$0	$0	$0		Yes (X)
Bucky Drake
Trustee (part year)	1.00		$0	$0	$0		Yes (X)
Julia Martin
Trustee (part year)	1.00		$0	$0	$0		Yes (X)
Dr Johnny Ward
Trustee (part year)	1.00		$0	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$2,017,216	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$508,344	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	24	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
Aramark Food Services
P O Box 978839	Dallas	TX	753978839	Food Services	$3,792,344
Trident Construction Co Inc
2245 Technical Parkway	Charleston	SC	29419	Construction	$2,529,618
Slingshot LP
1500 S Western Ave	Marion	IN	46953	Bookstore Services	$2,464,348
Dynamic Campus Solutions Inc
2806 Flintrock Trace Ste A205	Austin	TX	78738	Technology Services	$1,155,212
HES Facilities
211 S Jefferson Ave	St Louis	MO	63103	Cleaning Services	$800,361

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	17	CntrctRcvdGreaterThan100KCnt
Fundraising	$12,050	FundraisingAmt
Related Organizations	$1,302,326	RelatedOrganizationsAmt
Government Grants	$10,258,431	GovernmentGrantsAmt
All Other Contributions	$8,629,609	AllOtherContributionsAmt
Noncash Contributions	$1,134,486	NoncashContributionsAmt
Total Contributions	$20,202,416	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Tuition and Fees	611710	$78,460,666	$78,460,666
Auxiliary Services	611710	$13,750,503	$13,750,503
Student Services	611710	$3,764,970	$3,764,970
Int on Student Loans	611710	$693,589	$693,589

Field	Value	IRS element (for citing)
Total Program Service Revenue	$96,669,728	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$526,550	TotalRevenueColumnAmt
Exclusion	$526,550	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$17,449	TotalRevenueColumnAmt
Exclusion	$17,449	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$12,000	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$13,236	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$1,236	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$1,236	TotalRevenueColumnAmt
Exclusion	-$1,236	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$627,311	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$627,311	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$627,311	TotalRevenueColumnAmt
Exclusion	$627,311	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$4,360	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$12,050	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$6,079	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$1,719	TotalRevenueColumnAmt
Exclusion	-$1,719	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$118,040,499	TotalRevenueColumnAmt
Related Or Exempt Func Income	$96,669,728	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,168,355	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$41,240,708	TotalAmt
Program Services	$41,240,708	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$1,621,372	TotalAmt
Program Services	$744,839	ProgramServicesAmt
Management And General	$720,022	ManagementAndGeneralAmt
Fundraising	$156,511	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$75,577	TotalAmt
Program Services	$75,577	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$26,976,019	TotalAmt
Program Services	$25,162,947	ProgramServicesAmt
Management And General	$1,026,744	ManagementAndGeneralAmt
Fundraising	$786,328	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$959,543	TotalAmt
Program Services	$898,720	ProgramServicesAmt
Management And General	$33,185	ManagementAndGeneralAmt
Fundraising	$27,638	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$2,765,591	TotalAmt
Program Services	$2,647,505	ProgramServicesAmt
Management And General	$65,882	ManagementAndGeneralAmt
Fundraising	$52,204	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,917,667	TotalAmt
Program Services	$1,770,089	ProgramServicesAmt
Management And General	$98,128	ManagementAndGeneralAmt
Fundraising	$49,450	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$81,069	TotalAmt
Management And General	$81,069	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$74,855	TotalAmt
Management And General	$74,855	ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$150,000	TotalAmt
Fundraising	$150,000	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$164,941	TotalAmt
Management And General	$164,941	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$183,206	TotalAmt
Program Services	$102,783	ProgramServicesAmt
Management And General	$63,967	ManagementAndGeneralAmt
Fundraising	$16,456	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$826,945	TotalAmt
Program Services	$81,987	ProgramServicesAmt
Management And General	$652,671	ManagementAndGeneralAmt
Fundraising	$92,287	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$989,828	TotalAmt
Program Services	$875,903	ProgramServicesAmt
Management And General	$84,150	ManagementAndGeneralAmt
Fundraising	$29,775	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$2,778,658	TotalAmt
Program Services	$1,833,914	ProgramServicesAmt
Management And General	$722,451	ManagementAndGeneralAmt
Fundraising	$222,293	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,698,054	TotalAmt
Program Services	$2,585,276	ProgramServicesAmt
Management And General	$85,798	ManagementAndGeneralAmt
Fundraising	$26,980	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,107,529	TotalAmt
Program Services	$2,024,229	ProgramServicesAmt
Management And General	$23,162	ManagementAndGeneralAmt
Fundraising	$60,138	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,611,356	TotalAmt
Program Services	$1,525,357	ProgramServicesAmt
Management And General	$85,999	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$5,037,088	TotalAmt
Program Services	$4,824,314	ProgramServicesAmt
Management And General	$210,641	ManagementAndGeneralAmt
Fundraising	$2,133	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,349,160	TotalAmt
Program Services	$906,659	ProgramServicesAmt
Management And General	$439,307	ManagementAndGeneralAmt
Fundraising	$3,194	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Other operating expense	$10,851,513	$8,540,693	$2,064,527	$246,293
Food Service	$3,421,159	$3,421,159
Bookstore	$2,064,806	$2,064,806
Equipment	$1,884,638		$1,884,638

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,038,480	TotalAmt
Program Services	$1,918,520	ProgramServicesAmt
Management And General	$105,411	ManagementAndGeneralAmt
Fundraising	$14,549	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$113,869,762	TotalAmt
Program Services	$103,245,985	ProgramServicesAmt
Management And General	$8,687,548	ManagementAndGeneralAmt
Fundraising	$1,936,229	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$10,584,492	BOYAmt
EOY	$3,045,791	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$40,308,191	BOYAmt
EOY	$48,823,905	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,515,141	BOYAmt
EOY	$2,545,068	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,294,521	BOYAmt
EOY	$2,890,814	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$283,852	BOYAmt
EOY	$847,396	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$166,144,221	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$67,073,030	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$100,173,704	BOYAmt
EOY	$99,071,191	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$28,138,213	BOYAmt
EOY	$28,636,264	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$497,190	BOYAmt
EOY	$2,176,182	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$2,361,212	BOYAmt
EOY	$1,248,235	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$8,196,120	BOYAmt
EOY	$8,438,440	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$197,352,636	BOYAmt
EOY	$197,723,286	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$5,858,895	BOYAmt
EOY	$5,672,453	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,666,275	BOYAmt
EOY	$2,371,449	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$50,195,610	BOYAmt
EOY	$48,215,737	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$1,086,414	BOYAmt
EOY	$1,290,535	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$7,101,791	BOYAmt
EOY	$2,583,783	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$66,908,985	BOYAmt
EOY	$60,133,957	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	$103,390,003	BOYAmt
EOY	$107,417,285	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$27,053,648	BOYAmt
EOY	$30,172,044	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$130,443,651	BOYAmt
EOY	$137,589,329	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$197,352,636	BOYAmt
EOY	$197,723,286	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$4,170,737	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$1,550,271	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$4,525,212	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)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

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	$5,373,565	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,219,071	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,208,564	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$11,132,822	CurrentTaxYearMinus1YearAmt
Current Tax Year	$20,202,416	CurrentTaxYearAmt
Total	$47,136,438	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,373,565	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,219,071	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,208,564	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$11,132,822	CurrentTaxYearMinus1YearAmt
Current Tax Year	$20,202,416	CurrentTaxYearAmt
Total	$47,136,438	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$789,955	SubstantialContributorsTotAmt
Public Support Total170	$46,346,483	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$624,896	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$801,661	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,023,622	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$424,119	CurrentTaxYearMinus1YearAmt
Current Tax Year	$555,999	CurrentTaxYearAmt
Total	$3,430,297	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,152	CurrentTaxYearMinus4YearsAmt
Total	$6,152	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$50,572,887	TotalSupportAmt
Gross Receipts Rltd Activities	$451,476,282	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.91640	PublicSupportCY170Pct
Public Support PY170	0.90170	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule A, Part II, Line 10, Explanation of Other Income:	Gain - Asset Abatement - 2017 Amount: $ 6,152.
Schedule A, Part II:	The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting.

Schedule 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

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$24,414,629	BeginningYearBalanceAmt
Contributions	$2,534,100	ContributionsAmt
Investment Earnings Or Losses	-$544,807	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$559,847	GrantsOrScholarshipsAmt
End Year Balance	$25,844,075	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$20,142,676	BeginningYearBalanceAmt
Contributions	$505,296	ContributionsAmt
Investment Earnings Or Losses	$4,938,457	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,171,800	GrantsOrScholarshipsAmt
End Year Balance	$24,414,629	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$19,391,285	BeginningYearBalanceAmt
Contributions	$565,276	ContributionsAmt
Investment Earnings Or Losses	$989,673	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$803,558	GrantsOrScholarshipsAmt
End Year Balance	$20,142,676	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$19,630,648	BeginningYearBalanceAmt
Contributions	$276,381	ContributionsAmt
Investment Earnings Or Losses	$139,105	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$654,849	GrantsOrScholarshipsAmt
End Year Balance	$19,391,285	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$18,162,992	BeginningYearBalanceAmt
Contributions	$1,335,112	ContributionsAmt
Investment Earnings Or Losses	$843,403	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$710,859	GrantsOrScholarshipsAmt
End Year Balance	$19,630,648	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.09385	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.90615	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	Yes (1)	EndowmentsHeldRelatedOrgInd
Related Org List Sch R	Yes (1)	RelatedOrgListSchRInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$146,500	OtherCostOrOtherBasisAmt
Book Value	$146,500	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$128,743,026	OtherCostOrOtherBasisAmt
Depreciation	$47,299,404	DepreciationAmt
Book Value	$81,443,622	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$23,394,960	OtherCostOrOtherBasisAmt
Depreciation	$9,753,583	DepreciationAmt
Book Value	$13,641,377	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$8,749,476	OtherCostOrOtherBasisAmt
Depreciation	$7,061,856	DepreciationAmt
Book Value	$1,687,620	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,110,259	OtherCostOrOtherBasisAmt
Depreciation	$2,958,187	DepreciationAmt
Book Value	$2,152,072	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$99,071,191	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
US Government Loan Funds Refundable	$1,350,199
Other Liabilities	$1,233,584

Field	Value	IRS element (for citing)
Total Liability	$2,583,783	TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part V, Line 4:	FormAndLineReferenceDesc
Explanation	Funds are invested with earnings to be used for student scholarships and other academic purposes.	ExplanationTxt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	0	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 (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule E, Part I, Line 3	The organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors.
Schedule E, Part I, Line 6	Federal financial aid funds under Title IV are received by the University and awarded and disbursed to its students. The University also received financial assistance from the Higher Education Emergency Relief Funds (HEERF) as part of the CARES Act.
Line 2 - Statement of Policy in Written Communications:	The organization is in the process of including a statement of its racially nondiscriminatory policy toward students in all its brochures, catalogues, and other written communications with the public. This question will be answered "yes" on the 5/31/2023 tax return.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
Europe (Including Iceland & Greenland)	Program Services	International recruiters	$8,113
North America	Program Services	International recruiters	$4,178
South Asia	Program Services	International recruiters	$3,719

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	$16,010	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$16,010	TotalSpentAmt
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 3:	The organization tracked expenditures in accordance with accrual basis of accounting.
Part III Accounting Method:

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Email Solicitations	Yes (X)	EmailSolicitationsInd
Phone Solicitations	Yes (X)	PhoneSolicitationsInd
In Person Solicitations	Yes (X)	InPersonSolicitationsInd
Solicitation Of Non Govt Grants	Yes (X)	SolicitationOfNonGovtGrantsInd
Solicitation Of Govt Grants	Yes (X)	SolicitationOfGovtGrantsInd
Special Fundraising Events	Yes (X)	SpecialFundraisingEventsInd
Agrmt Prof Fundraising Acty	Yes (1)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Winkler Group	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1036 eWall Street	AddressLine1Txt
City	Mount Pleasant	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29464	ZIPCd

Field	Value	IRS element (for citing)
Activity	Limitless campaign planning study	ActivityTxt
Fundraiser Control Of Funds	0	FundraiserControlOfFundsInd
Gross Receipts	$0	GrossReceiptsAmt
Retained By Contractor	$150,000	RetainedByContractorAmt
Net To Organization	-$150,000	NetToOrganizationAmt

Field	Value	IRS element (for citing)
Total Retained By Contractors	$150,000	TotalRetainedByContractorsAmt
Total Net To Organization	-$150,000	TotalNetToOrganizationAmt
Licensed States	SC	LicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	President's Cup Golf Tournament	Event1Nm
Gross Receipts Event1	$16,410	GrossReceiptsEvent1Amt
Charitable Contri Event1	$12,050	CharitableContriEvent1Amt
Gross Revenue Event1	$4,360	GrossRevenueEvent1Amt
Rent Facility Costs Event1	$6,079	RentFacilityCostsEvent1Amt
Gross Receipts Total	$16,410	GrossReceiptsTotalAmt
Charitable Contributions Tot	$12,050	CharitableContributionsTotAmt
Gross Revenue Total Events	$4,360	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$6,079	RentFcltyCostsTotalEventsAmt
Direct Expense Summary Events	$6,079	DirectExpenseSummaryEventsAmt
Net Income Summary	-$1,719	NetIncomeSummaryAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule G, Part I, Line 2b, column (iv):	FormAndLineReferenceDesc
Explanation	The professional fundraising services were consulting in nature, no gross receipts were directly generated from the services provided.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt
Student Scholarships	2611	$36,599,800
HEERF grants	1509	$4,640,908

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Line 2:	FormAndLineReferenceDesc
Explanation	The financial aid office at Charleston Southern University requires students to complete the Free Application for Federal Student aid (FAFSA) form to determine eligibility for Federal, State, and institutional grants, scholarships and loans. This is an equitable formula that measures all assets consistently. In addition to this form, the institution does require some other guidelines in the event that funds are offered based upon certain academic credentials or performance in a University sponsored activity or athletic event. These credentials are clearly stated in the University catalog and the University website. Enrollment and eligibility are monitored by the University. Scholarships are applied directly to student accounts. No cash changes hands.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	Yes (X)	TravelForCompanionsInd
Idemnification Gross Up Pmts	Yes (X)	IdemnificationGrossUpPmtsInd
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
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	Yes (1)	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 (9 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
Dondi E Costin
President	$264,359	$0	$0	$0	$31,290	$0	$34,000	$0	$54,474	$0	$384,123	$0	$0	$0
Jairy C Hunter Jr
President Emeritus	$163,289	$0	$0	$0	$80,853	$0	$6,750	$0	$29,933	$0	$280,825	$0	$0	$0
James Radebaugh
Head Basketball Coach	$171,602	$0	$0	$0	$1,317	$0	$8,970	$0	$32,100	$0	$213,989	$0	$0	$0
Jeff Barber
Athletic Director	$142,527	$0	$0	$0	$7,348	$0	$7,500	$0	$31,859	$0	$189,234	$0	$0	$0
Jackie Fish
VP Academic Affairs	$165,706	$0	$0	$0	$2,715	$0	$8,148	$0	$11,498	$0	$188,067	$0	$0	$0
Andrea Toader Meier
Dean, College of Nursing	$162,078	$0	$0	$0	$8,498	$0	$6,951	$0	$11,067	$0	$188,594	$0	$0	$0
Autry Denson
Head Football Coach	$142,758	$0	$0	$0	$75	$0	$7,500	$0	$28,999	$0	$179,332	$0	$0	$0
Robert L Blackmon
VP of Business Affairs & Finance	$148,998	$0	$0	$0	$1,761	$0	$7,467	$0	$11,070	$0	$169,296	$0	$0	$0
David Baggs
VP for Development	$136,166	$0	$0	$0	$255	$0	$6,822	$0	$10,104	$0	$153,347	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Part I, Line 1a

Travel for companions: The President's and President Emeritus' wives travel with them on occasion to support development and public relations efforts of the University. The governing board has specifically authorized this and recognizes it as necessary and for bona fide business purposes; this benefit is therefore not included as taxable compensation to the President or President Emeritus. Tax indemnification and gross-up payments: The University provides reimbursements for tax obligations for various fringe benefits for all officers, the President Emeritus, Director, PT Program, VP for Enrollment/Marketing, and Interim VP for Enrollment. This benefit is included in taxable compensation. Housing allowance or residence for personal use: The University does not have a residence on campus provided to the President free of charge as do many colleges and universities. In order to address this inequity, the governing board has authorized payment of a housing allowance to the Charleston Southern University President. This is included in taxable compensation. A ministerial housing allowance is also provided to the President, VP of Strategic Planning, VP for Student Life and Dean of Students, and the Interim VP for Enrollment. Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. All officers noted above met the qualifications for and received a ministerial housing allowance during the tax year. The President Emeritus receives a housing allowance that is treated as taxable income on his W-2. Health or social club dues or initiation fees: The governing board has authorized the payment of social club dues for the President and the President Emeritus for the purpose of entertaining University donors, board members, etc. Business use of these clubs are not included in taxable compensation since they are for bona fide business purposes. Personal use of these clubs are included in taxable compensation. Personal Services: The President and President Emeritus are also authorized by the governing board to receive reimbursement for housekeeping and yard services specifically for events where University guests are entertained at their personal residences for bona fide business purposes. This is not treated as taxable compensation. All perquisites indicated above have been instituted by the governing board of the University.

Part I, Line 4b

Per instruction from the University's governing board, a nonqualified retirement plan has been established to which the President Emeritus, Dr. Jairy Hunter, is authorized to participate. Total amount contributed during the year was $1,000.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
Educational Facilities Authority for Private Nonprofit Institutions
A	576000286	000000000	2017-02-03	$11,000,000	New construction and equipment for new building, paying cap interest, etc.	0	0	0
Educational Facilities Authority for Private Nonprofit Institutions
B	576000286	000000000	2017-12-19	$44,000,000	Refunding of 7/9/2003 bond and new construction and equipment	0	0	0

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Total ProceedsTotalProceedsAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Capital ExpendituresCapitalExpendituresAmt	Substantial CompletionSubstantialCompletionYr	Refunding Tax Exempt BondsRefundingTaxExemptBondsInd	Refunding Taxable BondsRefundingTaxableBondsInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd	Other Spent ProceedsOtherSpentProceedsAmt
A	$1,495,233	$11,000,000	$191,454	$10,808,546	2017	0	0	Yes (1)	Yes (1)
B	$2,668,725	$44,000,000	$186,430	$30,721,837	2019	Yes (1)	0	Yes (1)	Yes (1)	$13,091,733

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 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	Engage Bond Counsel ContractsEngageBondCounselContractsInd	Private Bus Use By OthersPrivateBusUseByOthersPct	Total Private Business UseTotalPrivateBusinessUsePct
A	0	0	0	0	0	0	Yes (1)
B	0	0	Yes (1)	0	0	0	Yes (1)	Yes (1)	0.03600	0.03600

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 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	Business Name Line2HedgeProviderName/BusinessNameLine2Txt	Term Of HedgeTermOfHedgePct	Superintegrated HedgeSuperintegratedHedgeInd	Hedge TerminatedHedgeTerminatedInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
Branch Banking &
A	0	0	0	Yes (1)	Yes (1)	Yes (1)	Trust Company	10.000000000000	Yes (1)	0	0	0	Yes (1)
Branch Banking &
B	0	0	0	Yes (1)	Yes (1)	Yes (1)	Trust Company	15.000000000000	Yes (1)	0	0	0	Yes (1)

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (1)
B	Yes (1)

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Date Rebate Computation Performed	FormAndLineReferenceDesc
Explanation	Issuer Name: Educational Facilities Authority for Private Nonprofit Institu Date the Rebate Computation was Performed: 02/03/2022 Issuer Name: Educational Facilities Authority for Private Nonprofit Institu Date the Rebate Computation was Performed: 12/01/2022	ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Kimberly Baggs	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Relationship Description	Family member of David Baggs, Officer	RelationshipDescriptionTxt
Transaction	$75,577	TransactionAmt
Transaction	Employee Compensation	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	4	ContributionCnt
Noncash Contributions Rpt F990	$1,099,869	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Selling Price	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Desc	Misc items	Desc
Contribution	4	ContributionCnt
Noncash Contributions Rpt F990	$34,617	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Cost	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Column (b):	FormAndLineReferenceDesc
Explanation	The number of contributions represent the number of contributions received, not the number of items donated.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 1a	The Executive Committee consists of the officers of the Board and the chairman of the standing committees. The Executive Committee has the power, in the interim of the meetings of the Board of Trustees, to do all acts and perform all duties and services necessary to the operation of CSU within the established policy of the Board. This provision does not authorize any act relating to capital improvements, unless the Executive Committee is given such authority by the Board. All actions of the Executive Committee excercised under this provision are reported to the Board of Trustees at the next regular or special meeting for review and consideration, and whenever necessary for ratification.
Form 990, Part VI, Section A, line 4	The bylaws were amended to update the titles and responsibilities of the officers and the process by which they are appointed.
Form 990, Part VI, Section A, line 7a	The governance of Charleston Southern University is vested in a Board of Trustees, elected by the Messengers to the South Carolina Baptist Convention in the manner and for the terms prescribed in the charter of the institution, in accordance with the action of the Convention. The South Carolina Baptist Convention is an association of cooperating churches which meets annually for two days to conduct Convention business. Each church that contributes to the Cooperative Program and adheres to the Baptist Faith and Message 2000 is allowed to send a delegation of messengers to the annual meeting. Messengers register in advance and credentials are issued (including voting ballots) to qualified messengers.
Form 990, Part VI, Section A, line 7b	The Messengers to the South Carolina Baptist Convention must approve all changes or amendments to the University's charter.
Form 990, Part VI, Section B, line 11b	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, Section B, line 12c	All trustees and senior administration are required to submit a written listing of any such interests. Any disclosed potential conflicts are reviewed by the officers of the board. 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, Section B, line 15	The independent officers of the board review compensation data for other college and university presidents and annual evaluations of the President's performance which are completed by each board member annually. This data is utilized in setting appropriate compensation levels for the upcoming term of the President's contract. The resulting recommendation is presented to the full independent Board of Trustees for discussion and approval contemporaneously. The approval and discussion is documented in the board minutes. Compensation of the organization's other officers is determined annually by the President considering performance and comparability data for others with similar responsibilities at similar institutions. The President is independent. Deliberations and decisions are documented in the HR files.
Form 990, Part VI, Section C, line 19	Governing documents are not available to the general public. The conflict of interest policy and the financial statements are available to the general public upon request.
Form 990, Part VII, Section A, Line 1:	Compensation reported in Part VII, column D is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C.
Form 990, Part XI, line 9:	Gain on Beneficial Interest in Perpetual Trust 22,157. Unrealized Gain on Interest Rate Swap 4,503,055.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt
South Carolina Baptist Convention
190 Stoneridge Drive	Columbia	SC	29210	570360087	Association of Southern Baptist Churches	SC	501(c)(3)	Line 1	N/A	0
The Baptist Foundation of South Carolina
190 Stoneridge Drive	Columbia	SC	29210	570348054	Institution of SCBC designated for the management of trust funds	SC	501(c)(3)	Line 1		0	South Carolina Baptist Convention

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt	OwnershipOwnershipPct	Controlled OrganizationControlledOrganizationInd
Charleston Interstate Development Corporation
9280 University Boulevard	Charleston	SC	29406	201990558	Real estate	SC	Charleston Southern University	C	$2,736,776	$5,653,398	1.00000	Yes (1)
Charitable remainder unitrusts (2)
					Hold assets and remit income to the university	SC	Charleston Southern University					Yes (1)

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (1)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	Charleston Interstate Development Corp	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	D	TransactionTypeTxt
Involved	$5,646,289	InvolvedAmt
Method Of Amount Determination	Fair market value	MethodOfAmountDeterminationTxt