PRESBYTERIAN COLLEGE: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- PRESBYTERIAN COLLEGE (EIN 57-0314408)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-15
- IRS object ID
- 202511359349303926
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-15T09:01:28+00:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 332621854 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CRI Capin Crouse Advisors LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 345 Massachusetts Ave Suite 300 | AddressLine1Txt |
| City | Indianapolis | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570314408 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Presbyterian College | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PRES | BusinessNameControlTxt |
| Phone | 8648338477 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 503 S Broad St | AddressLine1Txt |
| City | Clinton | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29325 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Daniel Hall | PersonNm |
| Person Title | VP of Finance & Administration | PersonTitleTxt |
| Phone | 8648338477 | PhoneNum |
| Signature | 2025-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Daren Daiga | PreparerPersonNm |
| PTIN | P01074795 | PTIN |
| Phone | 5055022746 | PhoneNum |
| Preparation | 2025-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Anita Gustafson | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 503 S Broad St | AddressLine1Txt |
| City | Clinton | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29325 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $76,167,478 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.presby.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1903 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | AT PRESBYTERIAN COLLEGE, OUR PHILOSOPHY IS: OFFER A RIGOROUS EDUCATION WITH A BUILTIN SUPPORT NETWORK. PROFESSORS, STUDENTS, ADMINISTRATORS WE ALL WORK TOGETHER TO HELP EACH OTHER SUCCEED. WE WANT OUR STUDENTS TO BE ADVENTUROUS AND SUCCESSFUL; COMPETITIVE AND COMPASSIONATE. WE WORK AS A COMMUNITY, INSPIRING OUR STUDENTS TO LEARN, AND TO VALUE SERVICE ALONG THE WAY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 27 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 27 | VotingMembersIndependentCnt |
| Total Employee | 719 | TotalEmployeeCnt |
| Total Volunteers | 250 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,004,242 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,754,153 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $58,697,182 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $59,065,367 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,462,312 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,925,538 | CYInvestmentIncomeAmt |
| PY Other Revenue | $171,369 | PYOtherRevenueAmt |
| CY Other Revenue | $125,397 | CYOtherRevenueAmt |
| PY Total Revenue | $67,335,105 | PYTotalRevenueAmt |
| CY Total Revenue | $67,870,455 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $25,635,352 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $27,694,155 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $24,424,629 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $21,515,305 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,162,763 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $26,659,028 | PYOtherExpensesAmt |
| CY Other Expenses | $26,326,370 | CYOtherExpensesAmt |
| PY Total Expenses | $76,719,009 | PYTotalExpensesAmt |
| CY Total Expenses | $75,535,830 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$9,383,904 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$7,665,375 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $174,616,975 | TotalAssetsBOYAmt |
| Total Assets EOY | $172,485,734 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $16,969,021 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $15,943,719 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $157,647,954 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $156,542,015 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The compelling purpose of presbyterian college, as a church-related college, is to develop within the framework of Christian faith the mental, physical, moral, and spiritual capacities of each student in preparation for a lifetime of personal and vocational fulfillment and (continued on Schedule O) | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $67,662,959 | ExpenseAmt |
| Grant | $27,694,155 | GrantAmt |
| Revenue | $59,065,367 | RevenueAmt |
| Desc | Presbyterian College is a private, residential, four-year liberal arts college. With small classes and faculty who want the best for students, our supportive community provides more than an exceptional liberal arts education. Presbyterian College empowers students to be servant leaders in their communities through challenging academics and a culture of honor and ethics. Presbyterian College has a Graduate School of Health Sciences which includes school of Pharmacy, Physician Assistant Program, and an Occupational Therapy Doctoral Program. Each professional program is designed to improve the health of South Carolinians and society in general by developing students with an unwavering ethical foundation who will positively impact the delivery of quality, equitable care; who will dedicate their lives to community service; and who will provide leadership in addressing the health care needs of diverse patient population. | Desc |
| Total Program Service Expenses | $67,662,959 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 1337 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 719 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (true) | ForeignFinancialAccountInd |
| Foreign Country | EI | ForeignCountryCd |
| Foreign Country | CJ | ForeignCountryCd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 27 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 27 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Elizabeth Shull | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8648338477 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 503 S Broad St | AddressLine1Txt |
| City | Clinton | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29325 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (47 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| EG Lassiter | |||||||||
| Board Vice Chair | 1.5 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| Louise Slater | |||||||||
| Board Secretary | 1.5 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| Ruth Roper | |||||||||
| Board Chair | 1.5 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| Ann Taylor Morgan | |||||||||
| Trustee | 1.5 | Yes (X) | $0 | $0 | $0 | ||||
| Brad Bryant | |||||||||
| Trustee | 1.5 | Yes (X) | $0 | $0 | $0 | ||||
| Brad Spearman | |||||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | 0.5 | |||
| Chad Prashad | |||||||||
| Trustee | 1.5 | Yes (X) | $0 | $0 | $0 | ||||
| Danny Murphy | |||||||||
| Trustee | 1.5 | Yes (X) | $0 | $0 | $0 | ||||
| Gregg Frierson | |||||||||
| Trustee | 1.5 | Yes (X) | $0 | $0 | $0 | ||||
| Hartwell Dew | |||||||||
| Trustee | 1.5 | Yes (X) | $0 | $0 | $0 | ||||
| Holbrook Raynal | |||||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | 0.5 | |||
| Jeri Parris-Perkins | |||||||||
| Trustee | 1.5 | Yes (X) | $0 | $0 | $0 | ||||
| Jill Moylan | |||||||||
| Trustee (Part Year) | 1.0 | Yes (X) | $0 | $0 | $0 | 0.5 | |||
| Jimmy Sain | |||||||||
| Trustee | 1.5 | Yes (X) | $0 | $0 | $0 | ||||
| John Brearley | |||||||||
| Trustee | 1.5 | Yes (X) | $0 | $0 | $0 | ||||
| John Inman | |||||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | 0.5 | |||
| John Jeselnik | |||||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | 0.5 | |||
| Lumus Byrd | |||||||||
| Trustee | 1.5 | Yes (X) | $0 | $0 | $0 | ||||
| Michael Nicholson | |||||||||
| Trustee | 1.5 | Yes (X) | $0 | $0 | $0 | ||||
| Nathan Senn | |||||||||
| Trustee | 1.5 | Yes (X) | $0 | $0 | $0 | ||||
| Robin Boren | |||||||||
| Trustee | 1.5 | Yes (X) | $0 | $0 | $0 | ||||
| Stan Reid | |||||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | 0.5 | |||
| Steve Smith | |||||||||
| Trustee | 1.5 | Yes (X) | $0 | $0 | $0 | ||||
| Ted Pitts | |||||||||
| Trustee | 1.5 | Yes (X) | $0 | $0 | $0 | ||||
| Tom Free | |||||||||
| Trustee | 1.5 | Yes (X) | $0 | $0 | $0 | ||||
| Wes Nalley | |||||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | 0.5 | |||
| Whitney Harrison | |||||||||
| Trustee | 1.5 | Yes (X) | $0 | $0 | $0 | ||||
| Will Kuhne | |||||||||
| Trustee (Part Year) | 1.5 | Yes (X) | $0 | $0 | $0 | ||||
| Willie Cooper | |||||||||
| Trustee | 1.5 | Yes (X) | $0 | $0 | $0 | ||||
| Anita Gustafson | |||||||||
| President | 37.5 | Yes (X) | $109,139 | $0 | $17,376 | ||||
| Brandon Vinson | |||||||||
| VP - Enrollment Management | 37.5 | Yes (X) | $0 | $0 | $0 | ||||
| Buz Wilcoxon | |||||||||
| Chaplain & Dean of Spiritual Life | 37.5 | Yes (X) | $81,846 | $0 | $77,575 | ||||
| Dana Simmons | |||||||||
| Chief Marketing Officer | 37.5 | Yes (X) | $102,374 | $0 | $17,564 | ||||
| Daniel Hall | |||||||||
| Interim VP - Finance & Administration | 37.5 | Yes (X) | $0 | $0 | $0 | ||||
| Dee Nichols | |||||||||
| Athletic Director | 37.5 | Yes (X) | $94,364 | $0 | $24,112 | ||||
| Drew Peterson | |||||||||
| Dean of Students | 37.5 | Yes (X) | $93,703 | $0 | $18,765 | ||||
| Francis Schodowski | |||||||||
| VP - Advancement | 37.5 | Yes (X) | $134,870 | $0 | $28,244 | ||||
| Kerry Pannell | |||||||||
| Provost & VP - Academic Affairs | 37.5 | Yes (X) | $186,816 | $0 | $12,370 | ||||
| Leni Patterson | |||||||||
| Executive Director of Strategic Initiatives | 37.5 | Yes (X) | $108,753 | $0 | $20,275 | ||||
| Rob Acunto | |||||||||
| Athletic Director (Part Year) | 37.5 | Yes (X) | $99,228 | $0 | $16,833 | ||||
| Selena Blair | |||||||||
| VP - Justice, Equity, Diversity, & Inclusion | 37.5 | Yes (X) | $93,265 | $0 | $17,904 | ||||
| Amanda Stevenson-Cali | |||||||||
| Program Director - Physician Assistant Program | 37.5 | $128,556 | $0 | $34,853 | Yes (X) | ||||
| Cindy Erb | |||||||||
| Interim Program Director - Occupational Therapy Doctoral Program (Part Year) | 37.5 | $131,283 | $0 | $12,840 | Yes (X) | ||||
| Giuseppe Gumina | |||||||||
| Dean - School of Pharmacy | 37.5 | $147,277 | $0 | $18,913 | Yes (X) | ||||
| Kayce Shealy | |||||||||
| Associate Dean for Academic Affairs - Pharmacy School | 37.5 | $156,464 | $0 | $28,484 | Yes (X) | ||||
| Steve Englehart | |||||||||
| Head Football Coach | 37.5 | $130,682 | $0 | $11,764 | Yes (X) | ||||
| Matthew Vandenberg | |||||||||
| Former President | 0.0 | $167,037 | $0 | $32,422 | 0.0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,965,657 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $390,294 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 29 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Langston Construction Company | |||||
| PO Box 560 | Piedmont | SC | 29673 | construction | $4,572,472 |
| The Budd Group | |||||
| PO Box 890856 | Charlotte | NC | 28289 | janitorial, landscaping | $1,281,156 |
| 3 Enrollment Marketing | |||||
| 352 Main St | Oneonta | NY | 13820 | marketing | $376,170 |
| Cannon Roofing | |||||
| PO Box 3030 | Spartanburg | SC | 29304 | repairs, construction | $223,716 |
| Scott's Climate Control | |||||
| 115 Reynolds Park Dr | Greenwood | SC | 29646 | mechanical/electrical/plumbing repairs | $184,802 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 10 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $367,284 | RelatedOrganizationsAmt |
| Government Grants | $230,486 | GovernmentGrantsAmt |
| All Other Contributions | $4,156,383 | AllOtherContributionsAmt |
| Noncash Contributions | $1,243,618 | NoncashContributionsAmt |
| Total Contributions | $4,754,153 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and Fees | 611310 | $47,006,155 | $47,006,155 |
| Room and Board | 611310 | $9,640,218 | $9,640,218 |
| Athletic Revenue | 611310 | $1,211,400 | $1,211,400 |
| Summer Conferences | 611310 | $327,020 | $327,020 |
| Spirit Store Sales | 451211 | $147,762 | $147,762 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $732,812 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $732,812 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $59,065,367 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,103,098 | TotalRevenueColumnAmt |
| Exclusion | $2,103,098 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $87,819 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $2,417 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $85,402 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $85,402 | TotalRevenueColumnAmt |
| Exclusion | $85,402 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,200,391 | SecuritiesAmt |
| Other | $2,897,655 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,778,721 | SecuritiesAmt |
| Other | $3,496,885 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,421,670 | SecuritiesAmt |
| Other | -$599,230 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,822,440 | TotalRevenueColumnAmt |
| Exclusion | $1,822,440 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $58,995 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $19,000 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $39,995 | TotalRevenueColumnAmt |
| Exclusion | $39,995 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $67,870,455 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $59,065,367 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,050,935 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,694,155 | TotalAmt |
| Program Services | $27,694,155 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,548,020 | TotalAmt |
| Program Services | $1,310,711 | ProgramServicesAmt |
| Management And General | $176,777 | ManagementAndGeneralAmt |
| Fundraising | $60,532 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,258,751 | TotalAmt |
| Program Services | $14,004,219 | ProgramServicesAmt |
| Management And General | $1,608,260 | ManagementAndGeneralAmt |
| Fundraising | $646,272 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,531 | TotalAmt |
| Program Services | $56,375 | ProgramServicesAmt |
| Management And General | $25,522 | ManagementAndGeneralAmt |
| Fundraising | $2,634 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,330,947 | TotalAmt |
| Program Services | $1,554,536 | ProgramServicesAmt |
| Management And General | $703,779 | ManagementAndGeneralAmt |
| Fundraising | $72,632 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,293,056 | TotalAmt |
| Program Services | $862,354 | ProgramServicesAmt |
| Management And General | $390,410 | ManagementAndGeneralAmt |
| Fundraising | $40,292 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,975 | TotalAmt |
| Management And General | $74,975 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $214,103 | TotalAmt |
| Management And General | $214,103 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $409,694 | TotalAmt |
| Management And General | $409,694 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,198,978 | TotalAmt |
| Program Services | $1,800,800 | ProgramServicesAmt |
| Management And General | $310,701 | ManagementAndGeneralAmt |
| Fundraising | $87,477 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180,081 | TotalAmt |
| Program Services | $130,339 | ProgramServicesAmt |
| Management And General | $43,411 | ManagementAndGeneralAmt |
| Fundraising | $6,331 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,144,639 | TotalAmt |
| Program Services | $1,877,360 | ProgramServicesAmt |
| Management And General | $221,814 | ManagementAndGeneralAmt |
| Fundraising | $45,465 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $792,340 | TotalAmt |
| Program Services | $309,749 | ProgramServicesAmt |
| Management And General | $435,428 | ManagementAndGeneralAmt |
| Fundraising | $47,163 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,659,754 | TotalAmt |
| Program Services | $6,533,129 | ProgramServicesAmt |
| Management And General | $1,111,977 | ManagementAndGeneralAmt |
| Fundraising | $14,648 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,300,468 | TotalAmt |
| Program Services | $2,276,391 | ProgramServicesAmt |
| Management And General | $12,390 | ManagementAndGeneralAmt |
| Fundraising | $11,687 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,998 | TotalAmt |
| Program Services | $194,998 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,574,558 | TotalAmt |
| Program Services | $2,115,915 | ProgramServicesAmt |
| Management And General | $457,779 | ManagementAndGeneralAmt |
| Fundraising | $864 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $908,999 | TotalAmt |
| Program Services | $840,736 | ProgramServicesAmt |
| Management And General | $62,823 | ManagementAndGeneralAmt |
| Fundraising | $5,440 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Membership & Dues | $394,087 | $313,032 | $74,394 | $6,661 |
| Repairs & Maintenance | $594,100 | $526,319 | $66,643 | $1,138 |
| Dining Hall & Food Charges | $4,321,749 | $4,229,585 | $16,891 | $75,273 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,362,847 | TotalAmt |
| Program Services | $1,032,256 | ProgramServicesAmt |
| Management And General | $292,337 | ManagementAndGeneralAmt |
| Fundraising | $38,254 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,535,830 | TotalAmt |
| Program Services | $67,662,959 | ProgramServicesAmt |
| Management And General | $6,710,108 | ManagementAndGeneralAmt |
| Fundraising | $1,162,763 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,202,416 | BOYAmt |
| EOY | $1,248,004 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,814,652 | BOYAmt |
| EOY | $5,762,962 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,762,348 | BOYAmt |
| EOY | $5,995,487 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,510,203 | BOYAmt |
| EOY | $1,407,363 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,005 | BOYAmt |
| EOY | $37,775 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $589,416 | BOYAmt |
| EOY | $422,944 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $80,959,973 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $42,344,278 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,206,289 | BOYAmt |
| EOY | $38,615,695 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,775,685 | BOYAmt |
| EOY | $75,564,606 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,836,836 | BOYAmt |
| EOY | $37,383,375 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $358,851 | BOYAmt |
| EOY | $242,920 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,520,274 | BOYAmt |
| EOY | $5,804,603 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $174,616,975 | BOYAmt |
| EOY | $172,485,734 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,833,289 | BOYAmt |
| EOY | $4,695,213 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,812,939 | BOYAmt |
| EOY | $1,959,997 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,858,349 | BOYAmt |
| EOY | $6,056,361 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,464,444 | BOYAmt |
| EOY | $3,232,148 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,969,021 | BOYAmt |
| EOY | $15,943,719 | 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 | $39,441,648 | BOYAmt |
| EOY | $35,667,359 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,206,306 | BOYAmt |
| EOY | $120,874,656 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,647,954 | BOYAmt |
| EOY | $156,542,015 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $174,616,975 | BOYAmt |
| EOY | $172,485,734 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$7,665,375 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $6,163,463 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $395,973 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,392,604 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,228,536 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,217,108 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,004,242 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,754,153 | CurrentTaxYearAmt |
| Total | $52,596,643 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,392,604 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,228,536 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,217,108 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,004,242 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,754,153 | CurrentTaxYearAmt |
| Total | $52,596,643 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,113,076 | SubstantialContributorsTotAmt |
| Public Support Total170 | $49,483,567 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,663,269 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,094,240 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,755,981 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,301,709 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,190,917 | CurrentTaxYearAmt |
| Total | $13,006,116 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $39,995 | CurrentTaxYearAmt |
| Total | $39,995 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $418 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | -$4,917 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | -$16,708 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | -$21,207 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $65,621,547 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $298,116,144 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.7541 | PublicSupportCY170Pct |
| 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 | 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 A, Part II, Line 10 Other Income | DESCRIPTION - OTHER INCOME, COLUMN A - 418.0, COLUMN B - -4917.0, COLUMN C - -16708.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - -21207.0; |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | Yes (true) | VolunteersInd |
| Paid Staff Or Management | false | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | Yes (true) | MailingsMembersInd |
| Mailings Members | $0 | MailingsMembersAmt |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | false | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (true) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $0 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | Yes (true) | RalliesDemonstrationsInd |
| Rallies Demonstrations | $0 | RalliesDemonstrationsAmt |
| Other Activities | false | OtherActivitiesInd |
| Total Lobbying Expenditures | $0 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY | FormAndLineReferenceDesc |
| Explanation | Presbyterian College, as a member of the South Carolina Independent Colleges and Universities (SCICU) and in conjunction with the South Carolina Higher Education Tuition Grants Commission, participates in the Tuition Grants Awareness program sponsored by these two organizations. Students of the College take part in an annual writing campaign, sharing with their respective state legislators the benefits that tuition grants have afforded the students. These letters precede the South Carolina Independent College and University Day proclaimed each spring by the Governor. On this day, several Presbyterian College students visit the state house as guests along with other students from SCICU member institutions. A reception sponsored by SCICU affords the students an opportunity to meet their legislators, and they are recognized as special guests in both the house and senate chambers. | ExplanationTxt |
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $3,783,448 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $102,653,662 | BeginningYearBalanceAmt |
| Contributions | $2,061,547 | ContributionsAmt |
| Investment Earnings Or Losses | $10,131,539 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,655,474 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,148,401 | OtherExpendituresAmt |
| Administrative Expenses | $396,516 | AdministrativeExpensesAmt |
| End Year Balance | $107,646,357 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $98,278,529 | BeginningYearBalanceAmt |
| Contributions | $1,121,812 | ContributionsAmt |
| Investment Earnings Or Losses | $9,874,298 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,035,610 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,217,703 | OtherExpendituresAmt |
| Administrative Expenses | $367,664 | AdministrativeExpensesAmt |
| End Year Balance | $102,653,662 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $110,849,891 | BeginningYearBalanceAmt |
| Contributions | $5,775,519 | ContributionsAmt |
| Investment Earnings Or Losses | -$12,794,870 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,597,875 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,629,083 | OtherExpendituresAmt |
| Administrative Expenses | $325,053 | AdministrativeExpensesAmt |
| End Year Balance | $98,278,529 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $88,099,610 | BeginningYearBalanceAmt |
| Contributions | $3,695,653 | ContributionsAmt |
| Investment Earnings Or Losses | $24,506,162 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $5,451,534 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $110,849,891 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $91,533,423 | BeginningYearBalanceAmt |
| Contributions | $1,009,026 | ContributionsAmt |
| Investment Earnings Or Losses | $1,235,457 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $5,256,421 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $421,875 | AdministrativeExpensesAmt |
| End Year Balance | $88,099,610 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.0461 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.9539 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.0 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,459,365 | OtherCostOrOtherBasisAmt |
| Book Value | $5,459,365 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $55,152,958 | OtherCostOrOtherBasisAmt |
| Depreciation | $29,252,372 | DepreciationAmt |
| Book Value | $25,900,586 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,301,030 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,399,765 | DepreciationAmt |
| Book Value | $5,901,265 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,046,620 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,692,141 | DepreciationAmt |
| Book Value | $1,354,479 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $38,615,695 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Fixed Income Funds | $18,232,103 | F |
| Alternative Investments | $13,037,427 | F |
| Beneficial Interest in Trusts Held by Others | $6,113,845 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $37,383,375 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Advances from Federal Government | $86,902 |
| Other Liabilities | $3,145,246 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,232,148 | TotalLiabilityAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part III, Line 4 Collections of art - description of collections | The College's collections are made up of artifacts of historical significance and art objects. These collections are held for public exhibition, education, research, and preservation. |
| Schedule D, Part V, Line 4 Intended uses of endowment funds | The College's endowment consists of approximately 775 individual funds established for a variety of purposes including scholarships and support of academic and sports programs. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY | The organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. |
| Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT | Presbyterian College students may receive Title IV Aid, Federal Loans, and/or SC Tuition Grant assistance, and other state scholarships, including LIFE, HOPE, and Palmetto Fellows. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt | Specific Services ProvidedSpecificServicesProvidedTxt |
|---|---|---|---|---|---|
| Europe (Including Iceland and Greenland) | 0 | 0 | Investments | $1,778,648 | |
| Central America and the Caribbean | 0 | 0 | Investments | $8,767,750 | |
| South America | 0 | 0 | Program Services | $56,008 | Study Abroad Trip |
| 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 | $10,602,406 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $10,602,406 | TotalSpentAmt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements | FormAndLineReferenceDesc |
| Explanation | CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; SOUTH AMERICA-Accrual | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Golf Tournament | Event1Nm |
| Gross Receipts Event1 | $58,995 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $0 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $58,995 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $600 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $7,815 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $4,866 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $1,339 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $4,380 | OtherDirectExpensesEvent1Amt |
| Gross Revenue Event2 | $0 | GrossRevenueEvent2Amt |
| Gross Revenue Other Events | $0 | GrossRevenueOtherEventsAmt |
| Gross Receipts Total | $58,995 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $0 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $58,995 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $600 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $7,815 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $4,866 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $1,339 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $4,380 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $19,000 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $39,995 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships | GrantTypeTxt |
| Recipient | 908 | RecipientCnt |
| Cash Grant | $27,694,155 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | FormAndLineReferenceDesc |
| Explanation | Presbyterian College awards scholarships, grants, and loans to its students. The procedures for monitoring the use of the funds are part of the financial aid guidelines and they are utilized to determine the qualifications of the recipient. The guidelines are published in the Presbyterian College Academic Catalog and comply with the eligibility requirements published by the US Department of Education and the SC Department of Revenue. Compliance audits are also completed annually by an independent accounting firm. The grants and scholarships awarded are applied directly to the student accounts. | 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 (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Matthew Vandenberg | ||||||||||||||
| Former President | $166,947 | $0 | $0 | $0 | $90 | $0 | $7,290 | $0 | $25,132 | $0 | $199,459 | $0 | $0 | $0 |
| Buz Wilcoxon | ||||||||||||||
| Chaplain & Dean of Spiritual Life | $81,810 | $0 | $0 | $0 | $36 | $0 | $0 | $0 | $77,575 | $0 | $159,421 | $0 | $0 | $0 |
| Francis Schodowski | ||||||||||||||
| VP - Advancement | $134,699 | $0 | $0 | $0 | $171 | $0 | $2,610 | $0 | $25,634 | $0 | $163,114 | $0 | $0 | $0 |
| Kerry Pannell | ||||||||||||||
| Provost & VP - Academic Affairs | $185,723 | $0 | $0 | $0 | $1,093 | $0 | $3,650 | $0 | $8,720 | $0 | $199,186 | $0 | $0 | $0 |
| Amanda Stevenson-Cali | ||||||||||||||
| Program Director - Physician Assistant Program | $128,445 | $0 | $0 | $0 | $111 | $0 | $5,470 | $0 | $29,383 | $0 | $163,409 | $0 | $0 | $0 |
| Giuseppe Gumina | ||||||||||||||
| Dean - School of Pharmacy | $147,018 | $0 | $0 | $0 | $259 | $0 | $4,460 | $0 | $14,453 | $0 | $166,190 | $0 | $0 | $0 |
| Kayce Shealy | ||||||||||||||
| Associate Dean for Academic Affairs - Pharmacy School | $156,334 | $0 | $0 | $0 | $130 | $0 | $6,365 | $0 | $22,119 | $0 | $184,948 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule J, Part I, Line 1a Housing allowance or residence for personal use | FormAndLineReferenceDesc |
| Explanation | As a condition of employment, and as a convenience to the College, the President is provided a home on College grounds to host business functions for the College. The home is provided as a nontaxable benefit to the President. Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. Buz Wilcoxon met the qualifications for and received a ministerial housing allowance during the tax year. | ExplanationTxt |
Schedule M IRS990ScheduleM
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $869 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Cost | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $200,749 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,012,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Selling cost | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Piano | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $30,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Opinions of experts | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 1 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule M, Part I | 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 (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 1 | (continued from Part III) responsible contribution to our democratic society and the world community. These goals guide the college in its attempt to fulfill its mission: -to help students gain a basic knowledge of humanities, natural sciences, and social sciences; a special competence in one or more particular areas of study; and an ability to see these studies as part of the larger search for truth - to develop in students the ability to think clearly and independently, to make critical judgements, and to communicate effectively in both speech and writing to foster in students an aesthetic appreciation of the arts and literature - to acquaint students with the teachings and values of the Christian faith - to help students develop moral and ethical commitments, including service to others - to help students attain a sense of dignity, self-worth, and appreciation of other persons of diverse backgrounds - to encourage in students an appreciation for teamwork and for physical fitness and athletic skills that will contribute to lifelong health - to foster in students an appreciation of, and concern for, the environment and natural resources. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management and the audit committee. The finalized Form 990 is provided to the board of directors upon filing with the IRS. |
| Form 990, Part VI, Line 12c Conflict of interest policy | The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The College President and the Vice President of Finance and Administration are responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | The President's compensation is determined by the Compensation Committee of the Board of Trustees after reviewing end of the year evaluations. The decisions are then sent to the Administrative Commitee. Salary is compared with CUPA data for a comparison set of schools. The deliberation and decision processes are documented in committee meeting minutes and HR files. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | Officer salaries are determined by the College President based on mid-year and end of year evaluations of satisfactory achievement of goals and objectives. CUPA data for a comparison group of schools for similar positions is also considered. The deliberation and decision are documented in HR files. |
| Form 990, Part VI, Line 19 Required documents available to the public | The governing documents, conflict of interest policy and financial statements are available upon request. |
| Form 990, Part VIII, Line 2f Other Program Service Revenue | Other Program Revenues - Total Revenue: 732812, Related or Exempt Function Revenue: 732812, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | Change in value of trusts held by others - 395973; |
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 | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Presbyterian College Foundation | ||||||||||
| 503 S Broad Street | Clinton | SC | 29325 | 571021640 | Support | SC | 501(c)(3) | Type II | Presbyterian College | Yes (true) |
| Presbyterian Real Estate Foundation | ||||||||||
| 503 S Broad Street | Clinton | SC | 29325 | 571021641 | Real Estate Holding Company | SC | 501(c)(3) | Type I | Presbyterian College | Yes (true) |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Charitable Remainder Trust (1) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | Trust | PrimaryActivitiesTxt |
| Legal Domicile State | SC | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Presbyterian College | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Presbyterian Real Estate Foundation | ||
| C | $367,284 | Cost |
| Presbyterian Real Estate Foundation | ||
| K | $2,443,200 | Cost |