YOUNG HARRIS COLLEGE: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- YOUNG HARRIS COLLEGE (EIN 58-0593414)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-09
- IRS object ID
- 202311299349302706
- 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 L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-09T12:22:31-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 721396621 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARR RIGGS & INGRAM LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4004 SUMMIT BLVD NE SUITE 800 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30319 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 580593414 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YOUNG HARRIS COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | YOUN | BusinessNameControlTxt |
| Phone | 7063793111 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 68 | AddressLine1Txt |
| City | YOUNG HARRIS | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 305820068 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WADE M BENSON CPA | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 7063793111 | PhoneNum |
| Signature | 2023-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | WADE | PersonFirstNm |
| Person Last | BENSON CPA | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TIFFANY T ORR CPA | PreparerPersonNm |
| PTIN | P01559485 | PTIN |
| Phone | 7703948000 | PhoneNum |
| Preparation | 2023-05-09 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | 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 DREW VAN HORN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 68 | AddressLine1Txt |
| City | YOUNG HARRIS | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30582 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $74,818,725 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.YHC.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1886 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | IN A WORLD OF CONTINUAL CHANGE, YOUNG HARRIS COLLEGE EDUCATES STUDENTS IN THE LIBERAL ARTS AND PROFESSIONAL PROGRAMS, SERVES BOTH THE REGION AND THE WORLD, AND EMPOWERS ITS GRADUATES TO CREATE AND DEFINE SERVICE, SUCCESSES, AND MEANING THROUGHOUT THEIR LIVES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 45 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 44 | VotingMembersIndependentCnt |
| Total Employee | 541 | TotalEmployeeCnt |
| Total Volunteers | 44 | TotalVolunteersCnt |
| Total Gross UBI | $13,778 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,485,930 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,737,681 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $35,931,604 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $35,567,062 | CYProgramServiceRevenueAmt |
| PY Investment Income | $7,375,127 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,745,784 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$5,287 | PYOtherRevenueAmt |
| CY Other Revenue | $1,398 | CYOtherRevenueAmt |
| PY Total Revenue | $48,787,374 | PYTotalRevenueAmt |
| CY Total Revenue | $48,051,925 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $19,706,388 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $20,250,740 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $13,281,786 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $13,002,519 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $58,166 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,052,146 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,558,661 | PYOtherExpensesAmt |
| CY Other Expenses | $14,584,802 | CYOtherExpensesAmt |
| PY Total Expenses | $46,605,001 | PYTotalExpensesAmt |
| CY Total Expenses | $47,838,061 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,182,373 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $213,864 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $195,807,623 | TotalAssetsBOYAmt |
| Total Assets EOY | $174,026,607 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $25,346,951 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $25,570,946 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $170,460,672 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $148,455,661 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | IN A WORLD OF CONTINUAL CHANGE, YOUNG HARRIS COLLEGE EDUCATES STUDENTS IN THE LIBERAL ARTS AND PROFESSIONAL PROGRAMS, SERVES BOTH THE REGION AND THE WORLD, AND EMPOWERS ITS GRADUATES TO CREATE AND DEFINE SERVICE, SUCCESSES, AND MEANING THROUGHOUT THEIR LIVES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $8,311,097 | ExpenseAmt |
| Revenue | $27,437,313 | RevenueAmt |
| Desc | INSTRUCTIONAL - FUNDS EXPENDED TO EDUCATE STUDENTS THROUGH A COMPREHENSIVE LIBERAL ARTS BACHELOR'S AND MASTER'S DEGREE PROGRAM DELIVERED THROUGH INNOVATIVE ACADEMIC INSTRUCTION. ENROLLMENT IN 2021-2022 INCLUDED APPROXIMATELY 1,613 STUDENTS. ACADEMIC OFFERINGS INCLUDE ACCOUNTING, ART, BIOLOGY, BUSINESS ADMINISTRATION, CHEMISTRY, COMMUNICATION STUDIES, CREATIVE WRITING, ECONOMICS, ELEMENTARY EDUCATION, ENGLISH, ENVIRONMENTAL EDUCATION AND LEADERSHIP, ENVIRONMENTAL SCIENCE, FINANCE, GRAPHIC DESIGN, HISTORY, INTERDISCIPLINARY STUDIES, MANAGEMENT, MARKETING, MATHEMATICS, MUSIC, MUSIC EDUCATION, MUSICAL THEATRE, OUTDOOR STUDIES, PSYCHOLOGY, PUBLIC POLICY, SPANISH, SPORT AND RECREATION STUDIES, THEATRE PERFORMANCE, THEATRICAL DESIGN AND PRODUCTION, AND A MASTERS OF ARTS IN TEACHING. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,717,259 | ExpenseAmt |
| Desc | ACADEMIC SUPPORT - FUNDS EXPENDED TO PROVIDE FACULTY ADMINISTRATION AND SUPPORT, FACULTY DEVELOPMENT OPPORTUNITIES, CURRICULUM ENRICHMENT AND LIBRARY, STUDENT SUPPORT AND ADVISING, TECHNOLOGY, AND RESEARCH AND PLANNING SERVICES. THESE EXPENDITURES ARE INTEGRAL TO THE OPERATION AND SUPPORT OF QUALITY ACADEMIC PROGRAMS AND THE RETENTION AND EMPOWERMENT OF EXCELLENT FACULTY AND STUDENTS. CURRICULUM AND PROGRAM DEVELOPMENT EXPENSES ARE RECORDED IN THIS CATEGORY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $20,250,740 | ExpenseAmt |
| Grant | $20,250,740 | GrantAmt |
| Desc | STUDENT FINANCIAL ASSISTANCE - THE COLLEGE IS COMMITTED TO RECRUITING EXCELLENT STUDENTS AND HELPING SECURE THE NECESSARY AND APPROPRIATE RESOURCES TO MEET THE COST OF AN EXCELLENT EDUCATION. THE COMPREHENSIVE STUDENT FINANCIAL ASSISTANCE PROGRAM INCLUDES SCHOLARSHIPS, GRANTS, LOANS, AND PART-TIME CAMPUS EMPLOYMENT. 100% OF THE STUDENTS ENROLLED DURING 2021-2022 RECEIVED SOME FORM OF FINANCIAL ASSISTANCE. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $13,526,502 | ExpenseAmt |
| Revenue | $8,129,749 | RevenueAmt |
| Desc | STUDENT SERVICES - FUNDS EXPENDED FOR INNOVATIVE PROGRAMS AND SERVICES WHICH CHALLENGE STUDENTS CULTURALLY, ATHLETICALLY AND SPIRITUALLY. THE COLLEGE STRIVES TO RECRUIT AND RETAIN EXCELLENT STUDENTS AND EMPOWER THEM TO REACH THEIR FULL POTENTIAL. THESE EXPENDITURES PROVIDE SUPPORT FOR EXTRACURRICULAR ACTIVITIES AND STUDENT RELATED SERVICES AT THE COLLEGE WHICH ARE ESSENTIAL TO THE STUDENTS' WELL BEING AND CONTRIBUTE TO THE QUALITY OF LIFE OUTSIDE THE FORMAL ACADEMIC PROGRAMS. ALSO, EXPENDITURES FOR STUDENT INVOLVEMENT IN PROJECTS THAT IMPACT THE LOCAL COMMUNITY ARE INCLUDED.EXPENSES $ 6,829,884. INCLUDING GRANTS OF $ 0. REVENUE $ 220,963.AUXILIARY SERVICES - FUNDS EXPENDED FOR MEAL SERVICES, TEXTBOOKS, AND THE OPERATION, REPAIR AND MAINTENANCE OF THE COLLEGE'S RESIDENCE HALLS, CAMPUS CENTER AND DINING HALL, AND RECREATION FACILITY.EXPENSES $ 6,696,618. INCLUDING GRANTS OF $ 0. REVENUE $ 7,908,786. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $13,526,502 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $8,129,749 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $44,805,598 | 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 | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | 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 | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | 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 | 0 | TaxExemptBondsInd |
| 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 | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | 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 | 53 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 541 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 | 45 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 44 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | 0 | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WADE BENSON CPA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7063793111 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 68 | AddressLine1Txt |
| City | YOUNG HARRIS | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 305820068 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (50 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DR DREW L VAN HORN | ||||||||
| PRESIDENT/EX-OFFICIO TRUSTEE | 40.00 | Yes (X) | Yes (X) | $258,292 | $0 | $18,943 | ||
| KURT T MOMAND | ||||||||
| BOARD CHAIR/EXECUTIVE COMMITTEE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM A JOHNSTON | ||||||||
| VICE BOARD CHAIR/ENDOWMENT COMMITTEE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MARGARET R BUKER | ||||||||
| SECRETARY/STUDENT AFFAIRS COMMITTEE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM F EASTERLIN III | ||||||||
| FINANCE COMMITTEE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JULIE D SALISBURY | ||||||||
| ENROLLMENT MANAGEMENT COMMITTEE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JONATHAN F ANDERSON | ||||||||
| PROPERTIES COMMITTEE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| CAROL A CHASTAIN | ||||||||
| ACADEMIC AFFAIRS COMMITTEE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JERRY W NIX | ||||||||
| TRUSTEESHIP, GOVERNANCE, AND COMPENSATION COMMITTE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| RAY P LAMBERT JR | ||||||||
| DEVELOPMENT COMMITTEE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MATTHEW P ANDERSON | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| M BRANTLEY BARROW | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| MARY S BROADRICK | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| DAVE BROWN | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| THE HONORABLE EARL L CARTER | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| JULIA WEBB DAVIS | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| RENE M DIAZ | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| DR JAMES F ELLISON | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| MEAGHAN DERRICK FINE | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| ALVIN GIBSON | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| DEREK B GOSHAY | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| REV D THAD HAYGOOD | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| RON W HINSON | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| GERALD W HUDGINS | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| JAMES T JOHNSTON JR | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| WILLIAM B JONES | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| MARTHA J LOGAN | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| TED MCMULLAN | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| THE HONORABLE MURPHY C MILLER | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| JASON NORTON | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| LOULIE TARBUTTON REESE | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| PAM R ROLLINS | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| BRANDON S SHERMAN | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| JIMMY C TALLENT | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| CHRIS WADLE | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| MICHELE T WHITE | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| MARIAN B WILBANKS | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| DR BARBARA M WILLIFORD | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| KIRK S WIMBERLY III | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| THE HONORABLE CHARLES S WYNNE | ||||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| GUERIN E BROWN | ||||||||
| EX-OFFICIO TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| JANE H ROBERTS | ||||||||
| EX-OFFICIO TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| BISHOP SUE HAUPERT-JOHNSON | ||||||||
| EX-OFFICIO TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| REV MICHAEL MCCORD | ||||||||
| EX-OFFICIO TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| REV DR P ALICE ROGERS | ||||||||
| EX-OFFICIO TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| WADE M BENSON | ||||||||
| CHIEF FINANCIAL OFFICER/CONTROLLER/TREASURER | 40.00 | Yes (X) | $114,374 | $0 | $16,301 | |||
| DR JASON PIERCE | ||||||||
| PROVOST/VP OF ACADEMIC AFFAIRS | 40.00 | $155,020 | $0 | $15,542 | Yes (X) | |||
| DR KEITH A DEFOOR | ||||||||
| ASSOCIATE VP OF ACADEMIC AFFAIRS | 40.00 | $104,561 | $0 | $14,847 | Yes (X) | |||
| DR CHRISTOPHER TODD JONES | ||||||||
| DEAN OF PROFESSIONAL STUDIES | 40.00 | $115,548 | $0 | $42,191 | Yes (X) | |||
| DANIEL B WRIGHT | ||||||||
| CHIEF OPERATING OFFICER | 40.00 | $103,754 | $0 | $12,845 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $851,549 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $120,669 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | 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 |
|---|---|---|---|---|---|
| SODEXO INC | |||||
| PO BOX 360170 | PITTSBURGH | PA | 15251 | FOOD AND PHYSICAL PLANT SERVICES | $4,137,060 |
| FOLLETT | |||||
| 3146 SOLUTIONS CENTER | CHICAGO | IL | 60677 | BOOKSTORE OPERATIONS | $551,041 |
| EAB INC | |||||
| PO BOX 603519 | CHARLOTTE | NC | 28260 | ENROLLMENT CONSULTANTS | $388,464 |
| CUSTOM HOME PAINTING | |||||
| 712 BEAR RUN ROAD | HIAWASSEE | GA | 30546 | PAINTING | $162,700 |
| WARREN AVERETT | |||||
| 2500 ACTON ROAD | BIRMINGHAM | AL | 35243 | CPAS AND ADVISORS | $111,505 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $74,910 | FundraisingAmt |
| Government Grants | $4,057,202 | GovernmentGrantsAmt |
| All Other Contributions | $2,605,569 | AllOtherContributionsAmt |
| Noncash Contributions | $90,252 | NoncashContributionsAmt |
| Total Contributions | $6,737,681 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEES | 611710 | $27,437,313 | $27,437,313 |
| AUXILIARY SERVICES | 611710 | $7,908,786 | $7,908,786 |
| STUDENT SUPPORT | 611710 | $220,963 | $220,963 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $35,567,062 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,399,563 | TotalRevenueColumnAmt |
| Exclusion | $3,399,563 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $29,079,664 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $26,733,443 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,346,221 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,346,221 | TotalRevenueColumnAmt |
| Exclusion | $2,346,221 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $20,977 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $74,910 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $33,357 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$12,380 | TotalRevenueColumnAmt |
| Exclusion | -$12,380 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|
| INCOME (LOSS) FROM PAR | 523000 | $14,178 | $14,178 |
| INCOME (LOSS) FROM REC | 713940 | -$400 | -$400 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $13,778 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $48,051,925 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $35,567,062 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $13,778 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,733,404 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,589,695 | TotalAmt |
| Program Services | $18,589,695 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,661,045 | TotalAmt |
| Program Services | $1,661,045 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $457,505 | TotalAmt |
| Program Services | $185,281 | ProgramServicesAmt |
| Management And General | $272,224 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,024,210 | TotalAmt |
| Program Services | $8,806,403 | ProgramServicesAmt |
| Management And General | $738,574 | ManagementAndGeneralAmt |
| Fundraising | $479,233 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $381,666 | TotalAmt |
| Program Services | $324,486 | ProgramServicesAmt |
| Management And General | $38,791 | ManagementAndGeneralAmt |
| Fundraising | $18,389 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,437,253 | TotalAmt |
| Program Services | $1,175,701 | ProgramServicesAmt |
| Management And General | $158,146 | ManagementAndGeneralAmt |
| Fundraising | $103,406 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $701,885 | TotalAmt |
| Program Services | $615,327 | ProgramServicesAmt |
| Management And General | $51,912 | ManagementAndGeneralAmt |
| Fundraising | $34,646 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,849 | TotalAmt |
| Management And General | $5,849 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,395 | TotalAmt |
| Management And General | $105,395 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $806,326 | TotalAmt |
| Program Services | $702,961 | ProgramServicesAmt |
| Management And General | $95,960 | ManagementAndGeneralAmt |
| Fundraising | $7,405 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $323,200 | TotalAmt |
| Program Services | $163,116 | ProgramServicesAmt |
| Management And General | $21,952 | ManagementAndGeneralAmt |
| Fundraising | $138,132 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,222,458 | TotalAmt |
| Program Services | $4,124,409 | ProgramServicesAmt |
| Management And General | $43,100 | ManagementAndGeneralAmt |
| Fundraising | $54,949 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,872,401 | TotalAmt |
| Program Services | $1,871,443 | ProgramServicesAmt |
| Management And General | $881 | ManagementAndGeneralAmt |
| Fundraising | $77 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $801,972 | TotalAmt |
| Program Services | $729,649 | ProgramServicesAmt |
| Management And General | $46,264 | ManagementAndGeneralAmt |
| Fundraising | $26,059 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $872,230 | TotalAmt |
| Program Services | $839,123 | ProgramServicesAmt |
| Management And General | $26,673 | ManagementAndGeneralAmt |
| Fundraising | $6,434 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,916,821 | TotalAmt |
| Program Services | $1,832,851 | ProgramServicesAmt |
| Management And General | $69,796 | ManagementAndGeneralAmt |
| Fundraising | $14,174 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $440,458 | TotalAmt |
| Program Services | $297,934 | ProgramServicesAmt |
| Management And General | $142,524 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| STUDENT MEALS | $2,118,727 | $2,085,337 | $9,799 | $23,591 |
| OTHER EXPENSE | $578,632 | $483,657 | $90,425 | $4,550 |
| DUE AND SUBSCRIPTIONS | $244,911 | $167,081 | $55,870 | $21,960 |
| PROGRAMS AND PROMOTIONS | $192,670 | $128,399 | $64,271 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,752 | TotalAmt |
| Program Services | $21,700 | ProgramServicesAmt |
| Management And General | $6,182 | ManagementAndGeneralAmt |
| Fundraising | $54,870 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,838,061 | TotalAmt |
| Program Services | $44,805,598 | ProgramServicesAmt |
| Management And General | $1,980,317 | ManagementAndGeneralAmt |
| Fundraising | $1,052,146 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,611,998 | BOYAmt |
| EOY | $2,076,321 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $439,336 | BOYAmt |
| EOY | $121,135 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,594 | BOYAmt |
| EOY | $1,387,851 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,730 | BOYAmt |
| EOY | $81,655 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$39,133 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $105,212,766 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $47,395,902 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,141,679 | BOYAmt |
| EOY | $57,816,864 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,999,460 | BOYAmt |
| EOY | $36,291,062 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,038,754 | BOYAmt |
| EOY | $74,702,438 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,439,205 | BOYAmt |
| EOY | $1,270,114 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $279,167 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $195,807,623 | BOYAmt |
| EOY | $174,026,607 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,137,877 | BOYAmt |
| EOY | $1,481,964 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $814,866 | BOYAmt |
| EOY | $835,141 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,083,845 | BOYAmt |
| EOY | $22,731,833 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $310,363 | BOYAmt |
| EOY | $522,008 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,346,951 | BOYAmt |
| EOY | $25,570,946 | 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 | $57,646,338 | BOYAmt |
| EOY | $54,328,941 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $112,814,334 | BOYAmt |
| EOY | $94,126,720 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $170,460,672 | BOYAmt |
| EOY | $148,455,661 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $195,807,623 | BOYAmt |
| EOY | $174,026,607 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $213,864 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$7,072,753 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$15,146,122 | 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 | $8,873,370 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,341,222 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,925,502 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,485,930 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,737,681 | CurrentTaxYearAmt |
| Total | $36,363,705 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,873,370 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,341,222 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,925,502 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,485,930 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,737,681 | CurrentTaxYearAmt |
| Total | $36,363,705 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $10,546,351 | SubstantialContributorsTotAmt |
| Public Support Total170 | $25,817,354 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,394,053 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,467,888 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,179,307 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,248,442 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,399,563 | CurrentTaxYearAmt |
| Total | $16,689,253 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $10,940 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,778 | CurrentTaxYearAmt |
| Total | $24,718 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $53,077,676 | TotalSupportAmt |
| Public Support CY170 | 0.48640 | PublicSupportCY170Pct |
| Public Support PY170 | 0.45200 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $56,033,742 | BeginningYearBalanceAmt |
| Contributions | $337,028 | ContributionsAmt |
| Investment Earnings Or Losses | -$4,417,639 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,931,453 | OtherExpendituresAmt |
| End Year Balance | $49,021,678 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $48,194,190 | BeginningYearBalanceAmt |
| Contributions | $465,582 | ContributionsAmt |
| Investment Earnings Or Losses | $11,001,511 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,627,541 | OtherExpendituresAmt |
| End Year Balance | $56,033,742 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $45,328,330 | BeginningYearBalanceAmt |
| Contributions | $4,601,315 | ContributionsAmt |
| Investment Earnings Or Losses | $343,666 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,079,121 | OtherExpendituresAmt |
| End Year Balance | $48,194,190 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $45,094,844 | BeginningYearBalanceAmt |
| Contributions | $1,929,460 | ContributionsAmt |
| Investment Earnings Or Losses | $590,502 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,286,476 | OtherExpendituresAmt |
| End Year Balance | $45,328,330 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $39,219,050 | BeginningYearBalanceAmt |
| Contributions | $5,444,039 | ContributionsAmt |
| Investment Earnings Or Losses | $2,896,848 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,465,093 | OtherExpendituresAmt |
| End Year Balance | $45,094,844 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.43325 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.56675 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,633,411 | OtherCostOrOtherBasisAmt |
| Book Value | $3,633,411 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $73,127,670 | OtherCostOrOtherBasisAmt |
| Depreciation | $20,508,244 | DepreciationAmt |
| Book Value | $52,619,426 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,487,852 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,298,603 | DepreciationAmt |
| Book Value | $1,189,249 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,963,833 | OtherCostOrOtherBasisAmt |
| Depreciation | $19,589,055 | DepreciationAmt |
| Book Value | $374,778 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $57,816,864 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| FLEXIBLE CAPITAL | $9,679,272 | F |
| BENEFICIAL INTEREST IN PERPETUAL TRUST | $59,783,992 | F |
| BENEFICIAL INTEREST IN REMAINDER TRUST | $2,521,157 | F |
| INVESTMENTS HELD IN TRUST FOR OTHERS | $2,718,017 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $74,702,438 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO BENEFICIARIES | $240,615 |
| OPERATING LEASE LIABILITIES | $281,393 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $522,008 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,940,033 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$7,072,753 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $54,000 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$15,139,868 | OtherRevenueAmt |
| Revenue Not Reported | -$22,158,621 | RevenueNotReportedAmt |
| Revenue Subtotal | $29,098,654 | RevenueSubtotalAmt |
| Other Revenues Not Included | $18,953,271 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $18,953,271 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $48,051,925 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $28,945,044 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $54,000 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $6,254 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $60,254 | ExpensesNotReportedAmt |
| Expenses Subtotal | $28,884,790 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $18,953,271 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $18,953,271 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $47,838,061 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE ENDOWMENT FUNDS ARE USED FOR SCHOLARSHIPS, ACADEMIC CHAIRS, LIBRARY, PUBLIC PROGRAMS, MAINTENANCE, LONG-TERM FACILITY REPAIRS AND REPLACEMENT, AND OTHER. |
| PART X, LINE 2: | THE COLLEGE IS RECOGNIZED AS AN ORGANIZATION WHICH IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE IRC) WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE IRC, IS SUBJECT TO FEDERAL INCOME TAX. AS A SINGLE-MEMBER LIMITED LIABILITY COMPANY, YOUNG HARRIS COLLEGE REAL ESTATE, LLC IS TREATED AS A "DISREGARDED ENTITY" FOR INCOME TAX PURPOSES. THEREFORE, YOUNG HARRIS COLLEGE REAL ESTATE, LLC'S FINANCIAL ACTIVITY IS REPORTED IN CONJUNCTION WITH THE FEDERAL INCOME TAX FILINGS OF YOUNG HARRIS COLLEGE. ENOTAH PROPERTIES FOUNDATION, INC. IS RECOGNIZED AS AN ORGANIZATION WHICH IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE IRC WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE IRC, IS SUBJECT TO FEDERAL INCOME TAX. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -15,139,868. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND FINANCIAL ASSISTANCE 18,953,271. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DISTRIBUTION TO BENEFICIARIES 6,254. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND FINANCIAL ASSISTANCE 18,953,271. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE COLLEGE PUBLISHES AND UPHOLDS THE FOLLOWING POLICY: "YOUNG HARRIS COLLEGE DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, RELIGION, SEX (INCLUDING SEXUAL HARASSMENT), SEXUAL ORIENTATION, ETHNIC OR NATIONAL ORIGIN, RELIGION, AGE, DISABLED STATUS, OR STATUS AS A DISABLED VETERAN OR VETERAN OF THE VIETNAM ERA AND ANY OTHER BASIS PROTECTED BY FEDERAL, STATE, OR LOCAL LAWS IN THE ADMINISTRATION OF ITS SCHOLARSHIP AND LOAN PROGRAMS, ADMISSIONS, ATHLETIC, OR OTHER COLLEGE ADMINISTERED PROGRAMS." ALL MEMBERS OF THE COLLEGE COMMUNITY ARE EXPECTED AND OBLIGATED TO UPHOLD THIS POLICY. |
| SCHEDULE E, PART I, LINE 6 | THE COLLEGE RECEIVES AID FROM GOVERNMENTAL AGENCIES TO SUPPORT ITS STUDENT FINANCIAL AID PROGRAMS. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EUROPE (INCLUDING ICELAND & GREENLAND) | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | PROGRAM SERVICES | TypeOfActivitiesConductedTxt |
| Specific Services Provided | STUDY ABROAD PROGRAMS | SpecificServicesProvidedTxt |
| Region Total Expenditures | $10,028 | RegionTotalExpendituresAmt |
| 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 | $10,028 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $10,028 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (7 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|---|
| FINANCIAL ASSISTANCE | EUROPE (INCLUDING ICELAND & GREENLAND) | 43 | $1,129,396 | CREDIT TO BURSAR ACCOUNT |
| FINANCIAL ASSISTANCE | SUB-SAHARAN AFRICA | 2 | $50,167 | CREDIT TO BURSAR ACCOUNT |
| FINANCIAL ASSISTANCE | MIDDLE EAST AND NORTH AFRICA | 2 | $80,393 | CREDIT TO BURSAR ACCOUNT |
| FINANCIAL ASSISTANCE | EAST ASIA AND THE PACIFIC | 4 | $109,750 | CREDIT TO BURSAR ACCOUNT |
| FINANCIAL ASSISTANCE | CENTRAL AMERICA AND THE CARIBBEAN | 3 | $94,391 | CREDIT TO BURSAR ACCOUNT |
| FINANCIAL ASSISTANCE | SOUTH AMERICA | 4 | $72,448 | CREDIT TO BURSAR ACCOUNT |
| FINANCIAL ASSISTANCE | NORTH AMERICA | 5 | $124,500 | CREDIT TO BURSAR ACCOUNT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | FINANCIAL AID IS CREDITED DIRECTLY TO STUDENTS' ACCOUNTS THROUGH THE BUSINESS OFFICE. FOREIGN PROGRAM SERVICES ARE REPORTED UPON ACTUAL EXPENDITURES IN THE REGION. |
| PART III ACCOUNTING METHOD: |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | CLAY DOTSON OPEN GOLF TOURNAMENTS | Event1Nm |
| Gross Receipts Event1 | $95,887 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $74,910 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $20,977 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $3,517 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $10,974 | RentFacilityCostsEvent1Amt |
| Other Direct Expenses Event1 | $18,866 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $95,887 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $74,910 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $20,977 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $3,517 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $10,974 | RentFcltyCostsTotalEventsAmt |
| Oth Direct Expnss Total Events | $18,866 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $33,357 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$12,380 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (4 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| FEDERAL AND INSTITUTIONAL FSEOG | 71 | $83,440 |
| HEERF STUDENT GRANTS | 646 | $1,297,469 |
| INSTITUTIONAL GRANTS | 168 | $381,763 |
| INSTITUTIONAL SCHOLARSHIPS | 855 | $16,827,023 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | STUDENT ELIGIBILITY, SELECTION CRITERIA, AND FINANCIAL AID AWARD PACKAGES ARE ADMINISTERED BY THE FINANCIAL AID DEPARTMENT. RECORDS ARE MAINTAINED ON EACH STUDENT. THE DEPARTMENT FOLLOWS AND ADHERES TO ALL FEDERAL AND STATE REGULATIONS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DR DREW L VAN HORN | ||||||||||||||
| PRESIDENT/EX-OFFICIO TRUSTEE | $258,292 | $0 | $0 | $0 | $0 | $0 | $9,600 | $0 | $9,343 | $0 | $277,235 | $0 | $0 | $0 |
| DR JASON PIERCE | ||||||||||||||
| PROVOST/VP OF ACADEMIC AFFAIRS | $155,020 | $0 | $0 | $0 | $0 | $0 | $6,480 | $0 | $9,062 | $0 | $170,562 | $0 | $0 | $0 |
| DR CHRISTOPHER TODD JONES | ||||||||||||||
| DEAN OF PROFESSIONAL STUDIES | $115,548 | $0 | $0 | $0 | $0 | $0 | $3,296 | $0 | $38,895 | $0 | $157,739 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | THE PRESIDENT OF THE COLLEGE IS PROVIDED WITH A RESIDENCE ON ITS CAMPUS AS A CONDITION OF EMPLOYMENT TO PERFORM RESPONSIBILITIES INTEGRALLY RELATED TO HIS RESPONSIBILITIES. ACCORDINGLY, THE VALUE OF THIS HOUSING IS NOT INCLUDED IN TAXABLE COMPENSATION. | 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 | UNITED COMMUNITY BANK INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | BANK OFFICERS AND BOARD INCLUDE ONE TRUSTEE. | RelationshipDescriptionTxt |
| Transaction | THE COLLEGE HAS SEVERAL CASH ACCOUNTS WITH THIS LOCAL AREA BANK WHICH ALSO HAS EXTENDED A REVOLVING LOAN TO THE COLLEGE. THE CHIEF COMPLIANCE OFFICER (CCO) OF THIS BANK IS A MEMBER OF THE COLLEGE'S BOARD. THE BOARD MEMBER WAS NOT INVOLVED IN THE DECISION TO SELECT THIS BANK AS SERVICE PROVIDER TO THE COLLEGE. THE REVOLVING LOAN WAS CLOSED ON JUNE 16, 2021. | 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 | 11 | ContributionCnt |
| Noncash Contributions Rpt F990 | $72,939 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | LISTED EXCHANGE VALUE | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | SUPPLIES | 10 | $8,813 | ESTIMATED FMV |
| Yes (X) | EQUIPMENT/FURNITURE | 4 | $8,500 | ESTIMATED FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 16B: | THE COLLEGE'S EQUITY INTEREST IN ANY JOINT VENTURE IS SO SMALL AND IN THE NATURE OF AN INVESTMENT INTEREST, RATHER THAN AS AN ACTIVE PARTICIPANT IN THE ACTIVITIES OF ANY VENTURE. AS SUCH, IT IS NOT NECESSARY TO HAVE INITIATION AND VETO POWERS. THESE INVESTMENTS ARE PERMITTED UNDER THE PROVISIONS OF THE COLLEGE'S INVESTMENT POLICY AND EVALUATED ON A CASE-BY-CASE BASIS WITH CONSIDERATION OF THE PROTECTION OF THE COLLEGE'S TAX-EXEMPT STATUS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS SENT ELECTRONICALLY OR BY DIRECT MAIL TO ALL VOTING TRUSTEES FOR REVIEW PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION REVIEWS AND MONITORS ANY POSSIBLE CONFLICTS THAT ARE LISTED ON THE ANNUAL REQUIRED DISCLOSURES FILED BY THE OFFICERS, DIRECTORS AND EMPLOYEES. CONFLICTS REPORTED OR DISCOVERED DURING THE YEAR ARE ENFORCED BASED ON THE CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE TRUSTEESHIP, GOVERNANCE, & COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE PRESIDENT'S COMPENSATION. THE VICE PRESIDENT'S COMPENSATION IS REVIEWED AND APPROVED BY THE PRESIDENT. DOCUMENTATION IS MAINTAINED IN EMPLOYEE FILES AND PAYROLL SYSTEM, STUDIES ARE CONDUCTED USING INDEPENDENT DATA RELEVANT TO THE SOUTHEASTERN REGION, COMPENSATION ARRANGEMENTS ARE REVIEWED BY FACULTY CHAIRS, DEPARTMENT HEADS, HR DIRECTOR, PAYROLL COORDINATOR, CFO, AND PRESIDENT IF NECESSARY. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE COLLEGE'S FORM 990 IS AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE COLLEGE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -15,139,868. DISTRIBUTION TO BENEFICIARIES -6,254. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ENOTAH PROPERTIES FOUNDATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 COLLEGE ST | AddressLine1Txt |
| City | YOUNG HARRIS | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 305820068 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810811529 | EIN |
| Primary Activities | COLLEGE FACILITIES (ROLLINS CAMPUS CENTER) | PrimaryActivitiesTxt |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12B, II | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YOUNG HARRIS COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YOUNG HARRIS COLLEGE REAL ESTATE LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 COLLEGE ST | AddressLine1Txt |
| City | YOUNG HARRIS | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 305820068 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 474423681 | EIN |
| Primary Activities | COLLEGE FACILITIES (ROLLINS CAMPUS CENTER) | PrimaryActivitiesTxt |
| Legal Domicile State | GA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YOUNG HARRIS COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Predominant Income Type | RELATED | PredominantIncomeTypeTxt |
| Share Of Total Income | $60,929 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $38,132,297 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | Yes (1) | GeneralOrManagingPartnerInd |
| Ownership | 0.99940 | OwnershipPct |
| 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 | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | 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 | Yes (1) | 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 | 0 | 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 | YOUNG HARRIS COLLEGE REAL ESTATE LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | K | TransactionTypeTxt |
| Involved | $1,773,228 | InvolvedAmt |
| Method Of Amount Determination | FMV | MethodOfAmountDeterminationTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PARTS II, III, V, RELATED ORGANIZATIONS - ROLLINS CAMPUS CENTER | FormAndLineReferenceDesc |
| Explanation | DURING FYE 6/30/2016, THE COLLEGE SOLD, AND LEASED BACK, THE ROLLINS CAMPUS CENTER TO A NEWLY FORMED PARTNERSHIP, YOUNG HARRIS COLLEGE REAL ESTATE, LLC ("YHC REAL ESTATE"). THE MEMBERS OF YHC REAL ESTATE ARE THE COLLEGE (99.947368%) AND ENOTAH PROPERTIES FOUNDATION, INC. ("ENOTAH", .052632%). ENOTAH IS A SECTION 509(A)(3)(A) TYPE I SUPPORTING ORGANIZATION OF THE COLLEGE. ALL OF THESE ENTITIES ARE INCLUDED IN THE CONSOLIDATED, INDEPENDENT AUDITED FINANCIAL STATEMENTS OF THE COLLEGE. THIS STRUCTURE WAS CREATED SOLELY TO SATISFY FINANCING REQUIREMENTS FOR THE ROLLINS CAMPUS CENTER AND DOES NOT AFFECT THE USE OR ECONOMICS OF THE ROLLINS CAMPUS CENTER FOR THE COLLEGE. FURTHER, THERE ARE NO "SPECIFIED PAYMENTS" BY ANY CONTROLLED ENTITY THAT REDUCE THE UNRELATED INCOME OR INCREASE THE UNRELATED LOSS OF THESE ORGANIZATIONS. THE ROLLINS CAMPUS CENTER HOUSES THE STUDENT CENTER, LIBRARY, DINING HALL AND BANQUET HALL AND RELATED AMENITIES FOR THE COLLEGE. | ExplanationTxt |