THE CORPORATION OF MERCER UNIVERSITY: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: THE CORPORATION OF MERCER UNIVERSITY (EIN 58-0566167)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-05-15
IRS object ID: 202521359349302797
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 K
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-15T08:16:33+00:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	135565207	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KPMG LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	303 Peachtree St NE Suite 2000	AddressLine1Txt
City	Atlanta	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30308	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	580566167	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE CORPORATION OF MERCER UNIVERSITY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CORP	BusinessNameControlTxt
Phone	4783012710	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1501 MERCER UNIVERSITY DRIVE	AddressLine1Txt
City	MACON	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31207	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JAMES NETHERTON	PersonNm
Person Title	EXEC VP-ADMIN & FIN	PersonTitleTxt
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	Whitney B Hebron	PreparerPersonNm
PTIN	P01226647	PTIN
Phone	4042223000	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	WILLIAM D UNDERWOOD	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1501 MERCER UNIVERSITY DRIVE	AddressLine1Txt
City	MACON	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31207	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$491,223,298	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.MERCER.EDU	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1833	FormationYr
Legal Domicile State	GA	LegalDomicileStateCd
Activity Or Mission	MERCER UNIVERSITY'S MISSION IS TO TEACH, TO LEARN, TO CREATE, TO DISCOVER, TO INSPIRE, TO EMPOWER, AND TO SERVE.	ActivityOrMissionDesc
Voting Members Governing Body	50	VotingMembersGoverningBodyCnt
Voting Members Independent	49	VotingMembersIndependentCnt
Total Employee	4506	TotalEmployeeCnt
Total Volunteers	530	TotalVolunteersCnt
Total Gross UBI	$442,826	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$57,295	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$62,393,992	PYContributionsGrantsAmt
CY Contributions Grants	$61,644,050	CYContributionsGrantsAmt
PY Program Service Revenue	$356,344,652	PYProgramServiceRevenueAmt
CY Program Service Revenue	$369,688,495	CYProgramServiceRevenueAmt
PY Investment Income	$12,258,136	PYInvestmentIncomeAmt
CY Investment Income	$43,445,695	CYInvestmentIncomeAmt
PY Other Revenue	$3,664,171	PYOtherRevenueAmt
CY Other Revenue	$2,434,904	CYOtherRevenueAmt
PY Total Revenue	$434,660,951	PYTotalRevenueAmt
CY Total Revenue	$477,213,144	CYTotalRevenueAmt
PY Grants And Similar Paid	$97,527,781	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$105,223,802	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$187,232,894	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$196,945,877	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$3,449,037	CYTotalFundraisingExpenseAmt
PY Other Expenses	$130,223,074	PYOtherExpensesAmt
CY Other Expenses	$141,649,356	CYOtherExpensesAmt
PY Total Expenses	$414,983,749	PYTotalExpensesAmt
CY Total Expenses	$443,819,035	CYTotalExpensesAmt
PY Revenues Less Expenses	$19,677,202	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$33,394,109	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,048,317,053	TotalAssetsBOYAmt
Total Assets EOY	$1,038,550,349	TotalAssetsEOYAmt
Total Liabilities BOY	$386,390,908	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$320,513,679	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$661,926,145	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$718,036,670	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	MERCER UNIVERSITY'S MISSION IS TO TEACH, TO LEARN, TO CREATE, TO DISCOVER, TO INSPIRE, TO EMPOWER, AND TO SERVE	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$127,187,476	ExpenseAmt
Revenue	$274,704,983	RevenueAmt
Desc	INSTRUCTION: THE UNIVERSITY HAS 12 COLLEGES AND SCHOOLS. THE UNIVERSITY'S PROGRAMS INCLUDE LIBERAL ARTS, BUSINESS, ENGINEERING, EDUCATION, MEDICINE, NURSING, PHARMACY, LAW, THEOLOGY, MUSIC AND HEALTH PROFESSIONS. THESE EXPENSES ARE RELATED TO THE DIRECT INSTRUCTION OF HIGHER EDUCATION. THE UNIVERSITY SERVES OF 9,000 DEGREE SEEKING STUDENTS IN THE 12 COLLEGES AND SCHOOLS. THE UNIVERSITY BESTOWED OVER 2,600 DEGREES FOR THE 2023-2024 SCHOOL YEAR. THE PEACE CORPS IS ONE OF MANY INSTRUCTIONAL PROGRAMS PROVIDED AT MERCER. MERCER CURRENTLY RANKS 4TH NATIONALLY AMONG PEACE CORPS PREP CERTIFICATE ISSUING INSTITUTIONS. THE UNIVERSITY'S INSTRUCTION ALSO PROVIDES A FOCUS ON UNDERGRADUATE RESEARCH BY PROVIDING STUDENTS WITH HANDS-ON EXPERIENCE THAT COMPLEMENTS THEIR EDUCATION. THE RESEARCH CAN BE INCLUDED IN THEIR COURSE BASED IN LAB WORK OR FACULTY LED RESEARCH. OVER 26 STUDENTS MADE RESEARCH PRESENTATIONS AT THE GEORGIA UNDERGRADUATE RESEARCH CONFERENCE. ANOTHER PROGRAM THAT ALLOWS STUDENTS WITH HANDS-ON EXPERIENCE THAT COMPLEMENTS THEIR EDUCATION IS MERCER'S GO BABY GO PROGRAM. SINCE 2016 THE PROGRAM HAS PROVIDED KIDS WITH LIMITED MOBILITY BY HELPING THEM GAIN MORE INDEPENDENCE THROUGH THE USE OF BATTERY POWERED TOY CARS. MERCER ENGINEERING HONOR STUDENTS MODIFY THE CARS TO MEET EACH CHILD'S SPECIFIC NEEDS. AS THE CARS ARE BEING MODIFIED, ABOUT 40 STUDENTS FROM THE EDUCATION DEPARTMENT INTERACT WITH THE FAMILIES. THE GO BABY GO PROGRAM HAS MODIFIED OVER 150 CARS SINCE THE PROGRAM'S INCEPTION.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$104,537,367	ExpenseAmt
Grant	$104,537,367	GrantAmt
Desc	SCHOLARSHIPS: THESE EXPENSES ARE RELATED TO THE SUPPORT PROVIDED TO THE UNIVERSITY'S STUDENTS BASED ON DONOR STIPULATION, NEED, AND MERIT. THE UNIVERSITY PROVIDES SCHOLARSHIP AID WITHIN 4 CATEGORIES. MERCER BASED AID SCHOLARSHIPS ARE BASED ON ACADEMIC CREDENTIALS AND THE SCHOLARSHIPS ARE RENEWABLE UP TO 4 YEARS. TALENT BASED AID SCHOLARSHIPS ARE EITHER ATHLETIC SCHOLARSHIPS OR MUSIC SCHOLARSHIPS. NEED BASED AID SCHOLARSHIPS ARE BASED ON ECONOMIC NEED. COMPETITIVE AID SCHOLARSHIPS ARE BASED ON MERIT. OVER 90% OF THE UNIVERSITY'S STUDENTS RECEIVED SCHOLARSHIPS AND DISCOUNTS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$80,077,989	ExpenseAmt
Revenue	$53,566,027	RevenueAmt
Desc	AUXILIARY SERVICES: THE UNIVERSITY'S AUXILIARY SERVICES FACILITATES THE CREATION OF COMMUNITY, EXTENDS THE LEARNING ENVIRONMENT BEYOND THE CLASSROOM, AND ENHANCES THE QUALITY OF CAMPUS LIFE THROUGH THE DELIVERY OF QUALITY GOODS AND SERVICES INCLUDING RESIDENCE, DINING SERVICES, CLINIC OPERATIONS, AS WELL AS ATHLETIC AND RETAIL OPERATIONS FOR OVER 9,000 STUDENTS. AUXILIARY SERVICES MAINTAIN THE BEAR CARD SYSTEM WHICH PROVIDES FOR A VARIETY OF DIFFERENT DINING OPTIONS AND EASIER ACCESS FOR STUDENTS TO PAY FOR THOSE OPTIONS. AUXILIARY SERVICES ALSO PROVIDES MAIL AND DOCUMENT SERVICES AS WELL AS CABLE ACCESS FOR THE UNIVERSITY'S STUDENT RESIDENCES.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (5 entries)

ExpenseExpenseAmt	GrantGrantAmt	RevenueRevenueAmt	DescDesc
$44,331,263	$686,435	$41,417,485	RESEARCH
$34,848,107		$2,312,264	ACADEMIC SUPPORT
$31,825,212			STUDENT SERVICES
$4,573,637			PUBLIC SERVICES
-$4,250,882			INSTITUTIONAL SUPPORT

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$111,327,337	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$686,435	TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue	$43,729,749	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$423,130,169	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	Yes (true)	ConservationEasementsInd
Collections Of Art	false	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	Yes (true)	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	Yes (true)	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (true)	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
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	Yes (true)	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	Yes (true)	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	1090	IRPDocumentCnt
IRP Document W2 G	2	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	4506	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
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	50	GoverningBodyVotingMembersCnt
Independent Voting Member	49	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (true)	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	Yes (true)	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	GA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MATTHEW R HALL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4783012771	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1501 MERCER UNIVERSITY DRIVE	AddressLine1Txt
City	MACON	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31207	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (67 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
WILLIAM UNDERWOOD
PRESIDENT/PROFESSOR	40.0	0.0	Yes (X)	Yes (X)	$672,316	$0	$53,743
AMY MILLER WALL
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
ASHLEY AMOS COPELAN
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
BENJAMIN W GRIFFITH
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
CAROYN TOWNSEND MCAFEE BRUNER
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
CATHY CALLAWY ADAMS
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
CHARLES WATSON JR
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
DAVID E HUDSON
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
DR BARBARA BROWN TAYLOR
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
DR JAMES C ELDER JR
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
DR SPENCER B KING
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
DR STANLEY DEMETRIUS JONES
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
DWIGHT J DAVIS
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
EDWARD SCHUTTER JR
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
ELI MORGAN
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
ERIN KELLER
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
GENE GABBARD
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
GENELLE JENNINGS
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
HEATHER DARDEN
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
J HENRY WALKER
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
J THOMAS MCAFEE
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
JAMES WILLIAM THOMAS JR
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
JENNIFER NUNN TARBUTTON
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
JIMMY CARTER
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
JOE SAM ROBINSON JR
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
JULIE LONG
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
KEVIN HEAD
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
LARRY BRADEN
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
LIZA CHAPMAN
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
M TROY WOODS
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
M YVETTE MILLER
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
MALCOM S BURGESS
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
MARC TREADWELL
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
MAXINE C MORRIS
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
MICHAEL BOGGS
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
MILTON L CRUZ
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
NANCY GRACE
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
NATHAN DEAL
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
RABUN MATTHEWS III
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
RICHARD SCHNEIDER
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
ROBERT F HATCHER
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
ROBERT G GODDARD
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
TERRY ENGLAND
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
THOMAS P BISHOP
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
TONY MOYE
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
VIRGIL L ADAMS
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
W LOUIS SANDS
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
WILLIAM A MOYE
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
WILLIAM BRADLEY TURNER JR
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
WILLIAM H ANDERSON
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
WILLIAM KNOX POU
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
DAVID DAVIS
PROVOST	40.0	0.0		Yes (X)	$341,763	$0	$51,399
JAMES NETHERTON
EXEC VP-ADMIN & FINANCE	40.0	0.0		Yes (X)	$353,994	$0	$51,407
JOHN PATTERSON
SENIOR VP FOR ADVANCEMENT	40.0	0.0		Yes (X)	$282,568	$0	$47,405
JULIA DAVIS
AVP FINANCE & TREASURER	40.0	0.0		Yes (X)	$182,200	$0	$20,725
KELLIE APPEL
SENIOR VP FOR STRATEGIC INITIATIVES	40.0	0.0		Yes (X)	$245,040	$0	$43,412
LARRY BRUMMLEY
SENIOR VP FOR MARKETING COMMUNICATIONS AND CHIEF OF STAFF	40.0	0.0		Yes (X)	$260,582	$0	$29,171
MATTHEW HALL
GENERAL COUNSEL	40.0	0.0		Yes (X)	$197,168	$0	$31,210
PENNY ELKINS
SENIOR VP FOR ENTROLLMENT MANAGEMENT	40.0	0.0		Yes (X)	$306,718	$0	$49,339
ANDREA MITCHELL
EXECUTIVE DIRECTOR	40.0	0.0			$260,359	$0	$42,798	Yes (X)
ANITA GUSTAFSON
DEAN/PROFESSOR	40.0	0.0			$99,982	$0	$20,205	Yes (X)
JEAN SUMNER
DEAN/PROFESSOR	40.0	0.0			$453,444	$0	$52,261	Yes (X)
ANDREW CRONIC
HEAD FOOTBALL COACH	40.0	0.0			$304,490	$0	$49,463		Yes (X)
DON NAKAYAMA
SENIOR ASSOCIATE DEAN/SCHOOL OF MEDICINE	40.0	0.0			$951,444	$0	$22,005		Yes (X)
EDWIN GRIMSLEY
SENIOR ASSOCIATE DEAN/SCHOOL OF MEDICINE	40.0	0.0			$302,691	$0	$49,321		Yes (X)
GREGORY GARY
HEAD MEN'S BASKETBALL COACH	40.0	0.0			$315,500	$0	$22,425		Yes (X)
JOHN HAWKINS
ASSOCIATE PROFESSOR	40.0	0.0			$491,494	$0	$52,566		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$6,021,753	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$688,855	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	428	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	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
Chris R Sheridan & Co
PO X 441	MACON	GA	31208	CONSTRUCTION	$15,980,585
ARAMARK SERVICES INC
CONNELL STUDENT CENTER	MACON	GA	312070001	FOOD SERVICE	$11,585,966
CHOATE CONSTRUCTION COMPANY
8200 ROBERTS DRIVE SUITE 600	ATLANTA	GA	30350	CONSTRUCTION	$6,116,670
NATIONAL MANAGEMENT RESOURCES CORPORATION
PO BOX 1224	LAGRANGE	GA	30241	FACILITIES MANGAGEMT	$4,371,251
Orbis Education Services LLC
301 Pennsylvania Parkway Suite 400	Indianapolis	IN	46280	Education Management	$3,722,330

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	167	CntrctRcvdGreaterThan100KCnt
Fundraising	$83,718	FundraisingAmt
Government Grants	$39,676,292	GovernmentGrantsAmt
All Other Contributions	$21,884,040	AllOtherContributionsAmt
Noncash Contributions	$1,262,869	NoncashContributionsAmt
Total Contributions	$61,644,050	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES	900099	$274,704,983	$274,704,983
AUXILIARY SERVICES	900099	$53,566,027	$53,566,027
GOVERNMENT CONTRACTS	541700	$41,417,485	$41,417,485

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

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)
Total Program Service Revenue	$369,688,495	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,305,716	TotalRevenueColumnAmt
Unrelated Business Revenue	$249,970	UnrelatedBusinessRevenueAmt
Exclusion	$10,055,746	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$427,823	TotalRevenueColumnAmt
Exclusion	$427,823	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$6,143,448	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$5,586,085	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$557,363	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$557,363	TotalRevenueColumnAmt
Exclusion	$557,363	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$40,061,011	SecuritiesAmt
Other	$83,356	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$7,333,953	SecuritiesAmt
Other	$98,258	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$32,727,058	SecuritiesAmt
Other	-$14,902	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$32,712,156	TotalRevenueColumnAmt
Exclusion	$32,712,156	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$22,726	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$83,718	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$94,166	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$71,440	TotalRevenueColumnAmt
Exclusion	-$71,440	ExclusionAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$83,210	GamingGrossIncomeAmt
Gaming Direct Expenses	$40,999	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$42,211	TotalRevenueColumnAmt
Exclusion	$42,211	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$451,198	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$856,693	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$405,494	TotalRevenueColumnAmt
Exclusion	-$405,494	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
MEDICAL SCHOOL HOSPITA	900099	$1,212,376	$1,212,376
MISCELLANEOUS	900099	$712,307	$519,451	$192,856
NCAA Enhancement Funds	900099	$141,585	$141,585

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$245,996	TotalRevenueColumnAmt
Related Or Exempt Func Income	$245,996	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$2,312,264	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$477,213,144	TotalRevenueColumnAmt
Related Or Exempt Func Income	$371,807,903	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$442,826	UnrelatedBusinessRevenueAmt
Exclusion	$43,318,365	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$686,435	TotalAmt
Program Services	$686,435	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$104,537,367	TotalAmt
Program Services	$104,537,367	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$4,149,009	TotalAmt
Program Services	$2,581,617	ProgramServicesAmt
Management And General	$1,237,419	ManagementAndGeneralAmt
Fundraising	$329,973	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$148,855,423	TotalAmt
Program Services	$135,876,817	ProgramServicesAmt
Management And General	$11,506,446	ManagementAndGeneralAmt
Fundraising	$1,472,160	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$8,893,829	TotalAmt
Program Services	$8,884,303	ProgramServicesAmt
Management And General	-$117,279	ManagementAndGeneralAmt
Fundraising	$126,805	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$25,995,707	TotalAmt
Program Services	$25,844,028	ProgramServicesAmt
Management And General	-$218,958	ManagementAndGeneralAmt
Fundraising	$370,637	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$9,051,909	TotalAmt
Program Services	$9,042,214	ProgramServicesAmt
Management And General	-$119,364	ManagementAndGeneralAmt
Fundraising	$129,059	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$635,468	TotalAmt
Program Services	$51,693	ProgramServicesAmt
Management And General	$583,775	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$474,300	TotalAmt
Management And General	$474,300	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$57,752	TotalAmt
Program Services	$57,752	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$27,602,771	TotalAmt
Program Services	$26,236,048	ProgramServicesAmt
Management And General	$1,184,886	ManagementAndGeneralAmt
Fundraising	$181,837	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,599,269	TotalAmt
Program Services	$1,412,402	ProgramServicesAmt
Management And General	$186,815	ManagementAndGeneralAmt
Fundraising	$52	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,031,151	TotalAmt
Program Services	$8,665,228	ProgramServicesAmt
Management And General	$2,119,623	ManagementAndGeneralAmt
Fundraising	$246,300	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$6,395,807	TotalAmt
Program Services	$3,983,289	ProgramServicesAmt
Management And General	$2,394,065	ManagementAndGeneralAmt
Fundraising	$18,453	FundraisingAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$23,211	TotalAmt
Program Services	$23,211	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$227,936	TotalAmt
Program Services	$173,819	ProgramServicesAmt
Management And General	$54,117	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$7,688,114	TotalAmt
Program Services	$7,319,124	ProgramServicesAmt
Management And General	$287,682	ManagementAndGeneralAmt
Fundraising	$81,308	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$13,752,279	TotalAmt
Program Services	$11,341,745	ProgramServicesAmt
Management And General	$2,410,534	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$22,887,516	TotalAmt
Program Services	$21,050,011	ProgramServicesAmt
Management And General	$1,837,505	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$5,945,898	TotalAmt
Program Services	$4,549,713	ProgramServicesAmt
Management And General	$1,396,185	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
OPERATIONS & MAINTENANC	$25,369,604	$22,199,209	$3,162,464	$7,931
ADMINISTRATIVE EXPENSES	$6,267,623	$18,146,206	-$11,941,806	$63,223
PROGRAM & EVENTS	$5,564,076	$4,591,113	$561,454	$411,509
INSTRUCTIONAL SUPPLIES	$3,770,018	$3,744,608	$25,410

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,356,563	TotalAmt
Program Services	$2,132,217	ProgramServicesAmt
Management And General	$214,556	ManagementAndGeneralAmt
Fundraising	$9,790	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$443,819,035	TotalAmt
Program Services	$423,130,169	ProgramServicesAmt
Management And General	$17,239,829	ManagementAndGeneralAmt
Fundraising	$3,449,037	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$68,245,364	BOYAmt
EOY	$49,523,221	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,856,753	BOYAmt
EOY	$1,291,742	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$15,850,417	BOYAmt
EOY	$21,036,463	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$16,042,239	BOYAmt
EOY	$16,028,506	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$777,068	BOYAmt
EOY	$776,884	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$828,035,389	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$391,431,009	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$426,607,170	BOYAmt
EOY	$436,604,380	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$252,858,541	BOYAmt
EOY	$243,392,853	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$234,716,039	BOYAmt
EOY	$247,609,729	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$8,196,220	BOYAmt
EOY	$8,251,484	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$23,167,242	BOYAmt
EOY	$14,035,087	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,048,317,053	BOYAmt
EOY	$1,038,550,349	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$23,498,699	BOYAmt
EOY	$21,075,106	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$11,481,748	BOYAmt
EOY	$11,510,665	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$266,244,944	BOYAmt
EOY	$203,351,983	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$60,472,601	BOYAmt
EOY	$57,578,482	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$24,692,916	BOYAmt
EOY	$26,997,443	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$386,390,908	BOYAmt
EOY	$320,513,679	EOYAmt

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$297,585,017	BOYAmt
EOY	$308,474,668	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$364,341,128	BOYAmt
EOY	$409,562,002	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$661,926,145	BOYAmt
EOY	$718,036,670	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,048,317,053	BOYAmt
EOY	$1,038,550,349	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$33,394,109	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$16,977,249	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$5,739,167	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	$105,236,428	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$83,188,166	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$74,299,163	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$62,393,992	CurrentTaxYearMinus1YearAmt
Current Tax Year	$61,644,050	CurrentTaxYearAmt
Total	$386,761,799	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	$105,236,428	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$83,188,166	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$74,299,163	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$62,393,992	CurrentTaxYearMinus1YearAmt
Current Tax Year	$61,644,050	CurrentTaxYearAmt
Total	$386,761,799	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$844,465	SubstantialContributorsTotAmt
Public Support Total170	$385,917,334	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$14,137,402	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$13,602,291	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$16,480,368	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$16,159,997	CurrentTaxYearMinus1YearAmt
Current Tax Year	$16,876,987	CurrentTaxYearAmt
Total	$77,257,045	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$16,950	CurrentTaxYearMinus3YearsAmt
Total	$16,950	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$931,747	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$846,882	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$891,954	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$513,237	CurrentTaxYearMinus1YearAmt
Current Tax Year	$557,134	CurrentTaxYearAmt
Total	$3,740,954	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$467,776,748	TotalSupportAmt
Gross Receipts Rltd Activities	$1,707,673,430	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.8250	PublicSupportCY170Pct
Public Support PY170	0.8389	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule A, Part II, Line 10 Other Income	AMOUNTS REPORTED AS OTHER INCOME ON LINE 10 INCLUDE GROSS INCOME FROM FUNDRAISING EVENTS AND GROSS SALES OF INVENTORY. IT WILL ALSO INCLUDE LOAN FUND FEES CHARGED SUCH AS LATE FEES, MERCER POLICE TICKET FEES IF MISSING A PERMIT, LIBRARY FINES, RESIDENCY FEES, EXCHANGE PROGRAM WITH HOSPITALS, AND ETC.
Schedule A, Part II, Line 10 Other Income	DESCRIPTION - , COLUMN A - 931747.0, COLUMN B - 846882.0, COLUMN C - 891954.0, COLUMN D - 513237.0, COLUMN E - 557134.0, COLUMN F - 3740954.0;

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	false	VolunteersInd
Paid Staff Or Management	Yes (true)	PaidStaffOrManagementInd
Media Advertisements	false	MediaAdvertisementsInd
Mailings Members	false	MailingsMembersInd
Publications Or Broadcast	false	PublicationsOrBroadcastInd
Grants Other Organizations	false	GrantsOtherOrganizationsInd
Direct Contact Legislators	Yes (true)	DirectContactLegislatorsInd
Direct Contact Legislators	$269,267	DirectContactLegislatorsAmt
Rallies Demonstrations	false	RalliesDemonstrationsInd
Other Activities	Yes (true)	OtherActivitiesInd
Other Activities	$57,752	OtherActivitiesAmt
Total Lobbying Expenditures	$327,019	TotalLobbyingExpendituresAmt
Not Described Section501c3	false	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	LOBBYING EXPENSES	FormAndLineReferenceDesc
Explanation	MERCER UNIVERSITY RETAINS ONE CONSULTANT, RM2 CONSULTANTS, TO PROMOTE LEGISLATION WHICH WOULD PROVIDE MERCER UNIVERSITY WITH FEDERAL FUNDS FOR USE OF VARIOUS UNIVERSITY PROJECTS AND PROGRAMS. ADDITIONALLY, A UNIVERSITY STAFF PERSON WORKED TO SECURE STATE APPROPRIATIONS.	ExplanationTxt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Historic Structure	Yes (X)	HistoricStructureInd
Total Easements	2	TotalEasementsCnt
Historic Structure Easements	2	HistoricStructureEasementsCnt
Historic Strctr Easements Aftr	1	HistoricStrctrEasementsAftrCnt
States Easements Held	1	StatesEasementsHeldCnt
Written Policy Monitoring	false	WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement	24.0	StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement	$500	ExpensesIncurredEnforcementAmt
Section170h Rqr Stsfd	Yes (true)	Section170hRqrStsfdInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$479,944,937	BeginningYearBalanceAmt
Contributions	$4,169,492	ContributionsAmt
Investment Earnings Or Losses	$58,104,553	InvestmentEarningsOrLossesAmt
Other Expenditures	$60,313,006	OtherExpendituresAmt
End Year Balance	$481,905,976	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$452,556,294	BeginningYearBalanceAmt
Contributions	$4,475,034	ContributionsAmt
Investment Earnings Or Losses	$38,242,969	InvestmentEarningsOrLossesAmt
Other Expenditures	$15,329,360	OtherExpendituresAmt
End Year Balance	$479,944,937	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$475,458,642	BeginningYearBalanceAmt
Contributions	$7,415,063	ContributionsAmt
Investment Earnings Or Losses	-$32,739,267	InvestmentEarningsOrLossesAmt
Other Expenditures	-$2,421,856	OtherExpendituresAmt
End Year Balance	$452,556,294	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$361,437,355	BeginningYearBalanceAmt
Contributions	$12,972,412	ContributionsAmt
Investment Earnings Or Losses	$107,212,953	InvestmentEarningsOrLossesAmt
Other Expenditures	$6,164,078	OtherExpendituresAmt
End Year Balance	$475,458,642	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$376,609,510	BeginningYearBalanceAmt
Contributions	$4,582,017	ContributionsAmt
Investment Earnings Or Losses	-$2,374,397	InvestmentEarningsOrLossesAmt
Other Expenditures	$17,379,775	OtherExpendituresAmt
End Year Balance	$361,437,355	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.232	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.768	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.0	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	false	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	false	EndowmentsHeldRelatedOrgInd

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$620,493,697	OtherCostOrOtherBasisAmt
Depreciation	$254,844,697	DepreciationAmt
Book Value	$365,649,000	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$144,518,260	OtherCostOrOtherBasisAmt
Depreciation	$111,496,073	DepreciationAmt
Book Value	$33,022,187	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$63,023,432	OtherCostOrOtherBasisAmt
Depreciation	$25,090,239	DepreciationAmt
Book Value	$37,933,193	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$436,604,380	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (7 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
CASH & CASH EQUIVALENTS	$10,788,543	F
HEDGED EQUITY FUNDS OF FUNDS	$36,337,022	F
PRIVATE EQUITY & VENTURE CAPITAL FUNDS	$51,258,552	F
REAL ASSETS	$60,277,423	F
MISCELLANEOUS INVETMENTS	$2,018,853	F
REMAINDER INTEREST TRUSTS	$6,213,347	F
BENEFICIAL INTERESTS IN PERPETUAL TRUSTS	$80,715,989	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$247,609,729	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDesc	AmtAmt
ACCRUED POSTRETIREMENT BENEFITS	$737,463
LEASE OBLIGATIONS	$2,912,787
ANNUITY OBLIGATIONS	$2,754,618
ASSET RETIREMENT OBLIGATIONS	$3,999,403
INTEREST RATE SWAPS	$317,000
ADVANCES FROM FEDERAL GOVERMENT AND OTHERS	$16,276,172

Field	Value	IRS element (for citing)
Total Liability	$26,997,443	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule D, Part II, Line 5 CONSERVATION EASEMENT POLICY	THE UNIVERSITY DOES NOT HAVE A FORMAL POLICY BUT THERE IS AN ESTABLISHED PROCEDURE. IT HAS BEEN OUR CONSISTENT PRACTICE TO COMPLY WITH ALL OF THE REQUIREMENTS SET FORTH BY THE GEORGIA STATE HISTORICAL PRESERVATION DIVISION AND ALL OTHER RULES AND GUIDELINES IN EFFECT FOR HISTORICAL PROPERTIES OWNED OR LEASED BY THE UNIVERSITY THAT ARE SUBJECT TO CONSERVATION EASEMENTS OR PRESERVATION COVENANTS. THE CONSERVATION PART II, LINE 5: THE CORPORATION OF MERCER UNIVERSITY 58-0566167 EASEMENTS AND PRESERVATION COVENANTS HELD BY THE UNIVERSITY EXPRESSLY REQUIRE THAT THE SUBJECT PROPERTIES MUST BE PRESERVED IN ACCORDANCE WITH ALL APPLICABLE RULES AND GUIDELINES IN EFFECT FOR SUCH PROPERTIES. SPECIFICALLY, THE COVENANTS REQUIRE: (1) THAT THE UNIVERSITY ENSURE THE CONTINUED MAINTENANCE, REPAIR, AND ADMINISTRATION OF THE PROPERTY SO AS TO PRESERVE THE ARCHITECTURAL, HISTORICAL, OR ARCHAEOLOGICAL INTEGRITY OF THE SAME IN ORDER TO PROTECT AND ENHANCE THOSE QUALITIES THAT MADE THE SITE ELIGIBLE FOR LISTING IN THE NATIONAL REGISTER OF HISTORIC PLACES; (2) THAT NO VISUAL OR STRUCTURAL ALTERATIONS WILL BE MADE TO THE PROPERTY WITHOUT PRIOR WRITTEN PERMISSION OF THE STATE HISTORICAL PRESERVATION DIVISION; AND (3) THAT THE STATE HISTORICAL PRESERVATION DIVISION, ITS AGENTS, AND DESIGNEES SHALL HAVE THE RIGHT TO INSPECT THE PROPERTY AT ALL REASONABLE TIMES IN ORDER TO ASCERTAIN WHETHER OR NOT THE CONDITIONS OF THE COVENANT ARE BEING OBSERVED. THUS, IN PRACTICE, THE UNIVERSITY IS COMPLYING WITH ALL LEGAL REQUIREMENTS REGARDING THE MONITORING, INSPECTION, HANDLING OF VIOLATIONS, AND ENFORCEMENT OF THE CONSERVATION EASEMENTS AND PRESERVATION COVENANTS IT HOLDS, AND THE WRITTEN DOCUMENTS MEMORIALIZING THE UNIVERSITY'S PRESERVATION COVENANTS EXPRESSLY REQUIRE COMPLIANCE WITH THESE LEGAL REQUIREMENTS, AS WELL.
Schedule D, Part II, Line 9 Conservation easements financial reporting	CONSERVATION EASEMENT POLICY WHEN MERCER UNIVERSITY RECEIVED THE FUND FOR THE GRAND OPERA HOUSE, THE FUNDS WERE REPORTED AS AUCILIARY REVENUE AND AUXILIARY EXPENSES. FUNDS SPEN ON CAPITAL ITEMS WERE REPORTED ON THE BALANCE SHEET AS A BUILDING RENOVATION. FUNDS RECEIVED FOR THE HARDEMAN BUILDING WERE RECORDED AS PRIVATE GIFTS/GRANTS AND OPERATION EXPENSES. FUNDS SPENT ON CPAITAL ITEMS WERE REORTED ON THE BALANCE SHEET AS A BUILDING RENOVATION. THERE IS NO FOOTNOTE DESCRIBING MERCER UNIVERSITY'S ACCOUNTING FOR CONSERVATION EASEMENTS IN THE AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024
Schedule D, Part V, Line 4 Intended uses of endowment funds	ENDOWMENT FUND THE CORPUS IS HELD IN PERPETUITY. THE EARNINGS (UNREALIZED, REALIZED, AND EARNINGS) ARE USED TO PAY INVESTMENT FEES FOR THE INDIVIDUAL FUNDS, PAY THE INVESTMENT ADVISOR, AND FUND THE ANNUAL APPROVED SPENDING ALLOCATION. THE SPENDING ALLOCATION FUNDS THE SPECIFIC EXPENSE FOR WHICH THE DONOR PROVIDED THE ENDOWMENT FUND.
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote	FIN 48 (ASC 740) FOOTNOTE THE UNIVERSITY IS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (THE CODE) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE UNIVERSITY'S MANAGEMENT HAS REVIEWED ITS TAX POSITIONS AND DETERMINED THAT IT DOES NOT HAVE MATERIAL UNRECOGNIZED TAX POSITIONS THAT SHOULD BE REFLECTED IN THE CONSOLIDATED FINANCIAL STATEMENTS FOR FISCAL YEAR 2024 OR 2023.

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

MERCER'S RACIALLY NONDISCRIMINATORY POLICY TOWARD STUDENTS IS PUBLICLY AVAILABLE ON MERCER'S WEBSITE

Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT

GOVERNMENT FINANCIAL AID & ASSISTANCE THE UNIVERSITY PARTICIPATES IN THE FOLLOWING PROGRAMS: FEDERAL PELL GRANTS, FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS (FSEOG), FEDERAL DIRECT SUBSIDIZED AND UNSUBSIDIZED STAFFORD LOANS, FEDERAL PERKINS LOANS, HEALTH PROFESSIONS STUDENT LOANS, FEDERAL PARENT AND GRAD (PLUS) LOANS, OTHER VARIOUS FEDERAL LOAN PROGRAMS, FEDERAL TEACH GRANT, FEDERAL WORK STUDY PROGRAM, AND VETERANS EDUCATION PROGRAMS. THE UNIVERSITY ALSO RECEIVES VARIOUS FEDERAL GRANTS AND CONTRACTS FOR ACADEMIC AND SCIENTIFIC RESEARCH.

Schedule F IRS990ScheduleF

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

Account Activities Outside US AccountActivitiesOutsideUSGrp (11 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
Central America and the Caribbean	Program Services	MERCER ON MISSION	$119,769
Europe (Including Iceland and Greenland)	Program Services	MERCER ON MISSION	$125,632
Russia and Neighboring States	Program Services	MERCER ON MISSION	$95,342
South Asia	Program Services	MERCER ON MISSION	$112,877
North America (Canada & Mexico only)	Program Services	MERCER ON MISSION	$46,554
Middle East and North Africa	Program Services	MERCER ON MISSION	$43,362
Sub-Saharan Africa	Program Services	MERCER ON MISSION	$302,769
East Asia and the Pacific	Program Services	MERCER ON MISSION	$330,844
East Asia and the Pacific	Program Services	RECRUITMENT	$7,913
Europe (Including Iceland and Greenland)	Program Services	RECRUITMENT	$2,858
South Asia	Program Services	RECRUITMENT	$10,883

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	$1,198,803	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$1,198,803	TotalSpentAmt
Transfer To Foreign Corp	Yes (true)	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (true)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	Yes (true)	PassiveForeignInvestmestCoInd
Foreign Partnership	Yes (true)	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; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; RUSSIA AND NEIGHBORING STATES-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual	ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	AUTHOR'S LUNCHEOUN	Event1Nm
Gross Receipts Event1	$58,414	GrossReceiptsEvent1Amt
Charitable Contri Event1	$43,508	CharitableContriEvent1Amt
Gross Revenue Event1	$14,906	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$58,038	OtherDirectExpensesEvent1Amt
Event2	EXECUTIVE FORUM	Event2Nm
Gross Receipts Event2	$40,210	GrossReceiptsEvent2Amt
Charitable Contri Event2	$40,210	CharitableContriEvent2Amt
Gross Revenue Event2	$0	GrossRevenueEvent2Amt
Other Direct Expenses Event2	$36,048	OtherDirectExpensesEvent2Amt
Other Events Total	1	OtherEventsTotalCnt
Gross Receipts Other Events	$7,820	GrossReceiptsOtherEventsAmt
Charitable Contri Other Events	$0	CharitableContriOtherEventsAmt
Gross Revenue Other Events	$7,820	GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events	$80	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$106,444	GrossReceiptsTotalAmt
Charitable Contributions Tot	$83,718	CharitableContributionsTotAmt
Gross Revenue Total Events	$22,726	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$94,166	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$94,166	DirectExpenseSummaryEventsAmt
Net Income Summary	-$71,440	NetIncomeSummaryAmt

Gaming Information GamingInformationGrp

Field	Value	IRS element (for citing)
Gross Revenue Other Gaming	$83,210	GrossRevenueOtherGamingAmt
Cash Prizes Other Gaming	$15,000	CashPrizesOtherGamingAmt
Oth Direct Expnss Other Gaming	$25,999	OthDirectExpnssOtherGamingAmt
Volunteer Labor Other Gaming	false	VolunteerLaborOtherGamingInd
Gross Revenue Total Gaming	$83,210	GrossRevenueTotalGamingAmt
Cash Prizes Total Gaming	$15,000	CashPrizesTotalGamingAmt
Oth Direct Expnss Total Gaming	$25,999	OthDirectExpnssTotalGamingAmt

Field	Value	IRS element (for citing)
Licensed	Yes (true)	LicensedInd
License Suspended Etc	false	LicenseSuspendedEtcInd
Gaming With Nonmembers	false	GamingWithNonmembersInd
Member Of Other Entity	false	MemberOfOtherEntityInd
Gaming Own Facility	1.0	GamingOwnFacilityPct
Individual With Books	MATTHEW WILLIAMS	IndividualWithBooksNm

Persons With Books US Address PersonsWithBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	1501 Mercer University Dr	AddressLine1Txt
City	MACON	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31207	ZIPCd

Field	Value	IRS element (for citing)
Cntrct With3rd Prty For Game Rev	false	CntrctWith3rdPrtyForGameRevInd

Gaming Manager Business Name GamingManagerBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MATTHEW WILLIAMS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Gaming Manager Compensation	$0	GamingManagerCompensationAmt
Gaming Manager Services Prov	MANAGED RAFFLE, MANAGED BOOKS, PROVIDED REPORTS ON RAFFLE	GamingManagerServicesProvTxt
Gaming Manager Is Employee	Yes (X)	GamingManagerIsEmployeeInd
Charitable Distribution Rqr	false	CharitableDistributionRqrInd
Distributed	$0	DistributedAmt

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt
East Georgia Healthcare Center Inc
215 N Coleman Street	Swainsboro	GA	30401	582001607	501(c)(3)	$129,180	Research
Dalton State College
650 College Drive	Dalton	GA	30720	580975068	501(c)(3)	$330,924	Instruction
Fordham University
441 E Fordhame Rd FMH 519	Bronx	NY	104585149	131740451	501(c)(3)	$17,129	Research
Georgia Council for Recovery Inc
2310 Park Lake Drive Suite 540	Atlanta	GA	303452904	582045112	501(c)(3)	$209,203	Research

Field	Value	IRS element (for citing)
Total501c3 Org	4	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	STUDENT FINANCIAL AID ASSISTANCE	GrantTypeTxt
Recipient	6252	RecipientCnt
Cash Grant	$104,537,367	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt

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	MERCER UNIVERSITY REQUIRES SUBRECIPIENTS TO SUBMIT PERFORMANCE AND FINANCIAL STATUS REPORTS UPON REQUEST. THE UNIVERSITY OBTAINS AND REVIEWS THE SINGLE AUDIT REPORT FROM SUBRECIPIENTS WHO RECEIVE IN EXCESS OF $750,000 OF FEDERAL FUNDS DURING THE FISCAL YEAR. IF THE PROSPECTIVE SUBRECIPIENT DOES NOT HAVE A SINGLE AUDIT, THE UNIVERSITY MAY PERFORM SITE VISITS. ASSISTANCE TO MERCER UNIVERSITY STUDENTS IN THE FORM OF SCHOLARSHIPS ARE AWARDED FOR THE PURPOSE OF AIDING WITH THE COST OF ATTENDING THE UNIVERSITY, I.E. FOR TUITION, HOUSING, AND MEALS. SCHOLARSHIPS ARE BASED ON ACADEMIC ACHIEVEMENT, NEED, AND OTHER DONOR REQUIREMENTS SUCH AS LOCATION OF RESIDENCE. MERCER UNIVERSITY HAS CRITERIA FOR THE ELIGIBILITY REQUIREMENTS NEEDED TO AWARD A SCHOLARSHIP. ACADEMIC SCHOLARSHIPS ARE BASED ON SAT OR ACT SCORES AND GRADE POINT AVERAGES AND ARE AWARDED BY THE OFFICE OF ADMISSIONS IN THE INITIAL YEAR. ONCE THE STUDENT PROCEEDS TO SECOND YEAR, THE ACADEMIC SCHOLARSHIPS ARE AWARDED BY FINANCIAL PLANNING. NEED BASED GRANTS ARE MADE BY THE OFFICE OF FINANCIAL PLANNING AND ARE MADE UTILIZING THE FEDERAL NEED FORMULA (FAFSA APPLICATION). STUDENTS MUST BE ENROLLED FULL-TIME TO RECEIVE UNIVERSITY SCHOLARSHIPS/GRANTS. GENERALLY SPEAKING, FAFSA DATA IS VERIFIED FOR STUDENTS WHO ARE SELECTED FOR VERIFICATION BY THE FEDERAL STUDENT AID PROGRAM.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Personal Services	Yes (X)	PersonalServicesInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
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 (16 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
WILLIAM UNDERWOOD
PRESIDENT/PROFESSOR	$672,316	$0	$0	$0	$0	$0	$33,000	$0	$20,743	$0	$726,059	$0	$0	$0
JAMES NETHERTON
EXEC VP-ADMIN & FINANCE	$353,994	$0	$0	$0	$0	$0	$33,000	$0	$18,407	$0	$405,401	$0	$0	$0
DAVID DAVIS
PROVOST	$341,763	$0	$0	$0	$0	$0	$33,000	$0	$18,399	$0	$393,162	$0	$0	$0
PENNY ELKINS
SENIOR VP FOR ENTROLLMENT MANAGEMENT	$306,718	$0	$0	$0	$0	$0	$31,200	$0	$18,139	$0	$356,057	$0	$0	$0
JOHN PATTERSON
SENIOR VP FOR ADVANCEMENT	$282,568	$0	$0	$0	$0	$0	$29,400	$0	$18,005	$0	$329,973	$0	$0	$0
LARRY BRUMMLEY
SENIOR VP FOR MARKETING COMMUNICATIONS AND CHIEF OF STAFF	$260,582	$0	$0	$0	$0	$0	$26,155	$0	$3,016	$0	$289,753	$0	$0	$0
KELLIE APPEL
SENIOR VP FOR STRATEGIC INITIATIVES	$245,040	$0	$0	$0	$0	$0	$25,600	$0	$17,812	$0	$288,452	$0	$0	$0
MATTHEW HALL
GENERAL COUNSEL	$197,168	$0	$0	$0	$0	$0	$13,777	$0	$17,433	$0	$228,378	$0	$0	$0
JULIA DAVIS
AVP FINANCE & TREASURER	$182,200	$0	$0	$0	$0	$0	$18,200	$0	$2,525	$0	$202,925	$0	$0	$0
JEAN SUMNER
DEAN/PROFESSOR	$453,444	$0	$0	$0	$0	$0	$33,000	$0	$19,261	$0	$505,705	$0	$0	$0
ANDREA MITCHELL
EXECUTIVE DIRECTOR	$260,359	$0	$0	$0	$0	$0	$26,908	$0	$15,890	$0	$303,157	$0	$0	$0
DON NAKAYAMA
SENIOR ASSOCIATE DEAN/SCHOOL OF MEDICINE	$951,444	$0	$0	$0	$0	$0	$14,736	$0	$7,269	$0	$973,449	$0	$0	$0
JOHN HAWKINS
ASSOCIATE PROFESSOR	$491,494	$0	$0	$0	$0	$0	$33,000	$0	$19,566	$0	$544,060	$0	$0	$0
GREGORY GARY
HEAD MEN'S BASKETBALL COACH	$315,500	$0	$0	$0	$0	$0	$18,930	$0	$3,495	$0	$337,925	$0	$0	$0
ANDREW CRONIC
HEAD FOOTBALL COACH	$304,490	$0	$0	$0	$0	$0	$31,250	$0	$18,213	$0	$353,953	$0	$0	$0
EDWIN GRIMSLEY
SENIOR ASSOCIATE DEAN/SCHOOL OF MEDICINE	$302,691	$0	$0	$0	$0	$0	$31,100	$0	$18,221	$0	$352,012	$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, PERSONAL SERVICES AND CLUB DUES	FormAndLineReferenceDesc
Explanation	WILLIAM UNDERWOOD, MERCER UNIVERSITY PRESIDENT, RECEIVED A PROVISION OF HOUSING, INCLUDING CUSTODIAL SERVICES, FOR BUSINESS USE. THIS WAS NOT TREATED AS TAXABLE COMPENSATION. JAMES NETHERTON, EXECUTIVE VICE PRESIDENT OF ADMINISTRATION AND FINANCE, RECEIVED A CORPORATE MEMBERSHIP TO A SOCIAL CLUB. THIS WAS NOT TREATED AS TAXABLE INCOME THERE ARE SOME ATHETIC COACHES THAT RECEIVE A MEMBERSHIP TO A SOCIAL CLUB. THE MEMBERSHIPS ARE USED FOR THE SPORT (I.E. GOLF) AND FOR RECRUITING. THE ALTHETIC COACHES ARE REQUIRED TO TRACK THEIR TIME AND CERTIFY THE USE. THIS IS NOT TREATED AS TAXABLE INCOME.	ExplanationTxt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY (SERIES 2015)
A	581407780	74265LG93	2015-07-17	$79,547,573	SEE PART VI	false	false	false
PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY (SERIES 2012B)
B	581407780	74265LJ90	2012-02-16	$8,727,829	SEE PART VI	false	false	false
PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY (SERIES 2021)
C	581407780	74265LX37	2021-07-06	$84,892,839	SEE PART VI	false	false	false
PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY (SERIES 2022)
D	581407780	74265LZ92	2022-07-06	$50,266,765	SEE PART VI	false	false	false

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Total ProceedsTotalProceedsAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Capital ExpendituresCapitalExpendituresAmt	Substantial CompletionSubstantialCompletionYr	Refunding Tax Exempt BondsRefundingTaxExemptBondsInd	Refunding Taxable BondsRefundingTaxableBondsInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd	Other Spent ProceedsOtherSpentProceedsAmt	UnspentUnspentAmt
A	$2,062,573	$79,547,573	$939,287	$78,608,285	2018	false	false	Yes (true)	Yes (true)
B	$4,042,829	$8,727,829	$133,327		2012	Yes (true)	false	Yes (true)	Yes (true)	$8,594,502
C	$17,467,839	$84,964,714	$909,942	$37,897,888	2024	Yes (true)	false	Yes (true)	Yes (true)	$46,156,884
D	$5,346,765	$50,973,176	$746,365	$30,001,171		Yes (true)	false	false	Yes (true)	$18,236,653	$1,988,987

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Engage Bond Counsel ContractsEngageBondCounselContractsInd	Any Research AgreementsAnyResearchAgreementsInd	Engage Bond Counsel ResearchEngageBondCounselResearchInd	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	false	Yes (true)	Yes (true)	Yes (true)	Yes (true)	Yes (true)	false	false	Yes (true)
B	false	false	Yes (true)	Yes (true)	false	Yes (true)	false	false	Yes (true)
C	false	Yes (true)	Yes (true)	Yes (true)	Yes (true)	Yes (true)	false	false	Yes (true)
D	false	false	Yes (true)	Yes (true)	Yes (true)	Yes (true)	false	false	Yes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A	false	false	false	Yes (true)	false	false	false	false	Yes (true)
B	false	false	Yes (true)	false	false	false	false		Yes (true)
C	false	false	false	Yes (true)	false	false	false	false	Yes (true)
D	false	false	false	Yes (true)	false	false	false	false	Yes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (true)
B	Yes (true)
C	Yes (true)
D	Yes (true)

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule K, Part IV, Line 2b BOND B (SERIES 2012B)	SIX MONTH EXCEPTION TO REBATE UNDER IRC SEC. 148(F)
Schedule K, Part I, Column (f) BOND D (SERIES 2022)	CONSTRUCTION AND CAPITAL IMPROVEMENTS TO CAMPUS BUILDINGS - $30,000,000 AND REFUNDING FOR SERIES 2012C BOND (ISSUED 5/15/2012) - $19,520,400.
Schedule K, Part I, Column (f) BOND A (SERIES 2015)	CONSTRUCTION/CAPITAL IMPROVEMENTS
Schedule K, Part I, Column (f) BOND B (SERIES 2012B)	REFUNDING FOR SERIES 2012B BOND (ISSUED 2/16/2012)
Schedule K, Part I, Column (f) BOND C (SERIES 2021)	CONSTRUCTION AND CAPITAL IMPROVEMENTS TO CAMPUS BUILDINGS - $37,690,560 AND REFUNDING FOR SERIES 2012A BOND (ISSUED 2/16/2012) - $46,293,825.
Schedule K, Part IV, Line 2c COLUMN A	Issuer name: PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY (SERIES 2015) The calculation for computing no rebate due was performed on 10/01/2018
Schedule K, Part IV, Line 2c COLUMN C	Issuer name: PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY (SERIES 2021) The calculation for computing no rebate due was performed on 10/19/2023
Schedule K, Part IV, Line 2c COLUMN D	Issuer name: PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY (SERIES 2022) The calculation for computing no rebate due was performed on 10/19/2023

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$1,000	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Clothing And Household Goods ClothingAndHouseholdGoodsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$17	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Cars And Other Vehicles CarsAndOtherVehiclesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$5,000	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	39	ContributionCnt
Noncash Contributions Rpt F990	$1,181,290	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Other - AVG HIGH/LOW OF DAY	MethodOfDeterminingRevenuesTxt

Real Estate Other RealEstateOtherGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$9,975	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Other - APPRAISAL	MethodOfDeterminingRevenuesTxt

Collectibles CollectiblesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	3	ContributionCnt
Noncash Contributions Rpt F990	$12,502	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Other - APPRAISAL	MethodOfDeterminingRevenuesTxt

Food Inventory FoodInventoryGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$1,666	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Drugs And Medical Supplies DrugsAndMedicalSuppliesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$548	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Desc	Scientific Equipment	Desc
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$50,870	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Other - APPRAISAL	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	Yes (true)	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions

MERCER UNIVERSITY USES THIRD PARTY STOCKBROKERS TO PROCESS NON-CASH CONTRIBUTIONS

Schedule M, Part I Explanations of reporting method for number of contributions

Art - Works of art - Number of Contributions Cars and other vehicles - Number of Contributions Clothing and household goods - Number of Contributions Collectibles - Number of Contributions Drugs and medical supplies - Number of Contributions Food inventory - Number of Contributions Real estate - Other - Number of Contributions Securities - Publicly traded - Number of Contributions Other - Scientific Equipment Number of Contributions

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (18 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part III, Line 1 MISSION	MERCER UNIVERSITY'S MISSION IS TO TEACH, TO LEARN, TO CREATE, TO DISCOVER, TO INSPIRE, TO EMPOWER, AND TO SERVE. IN FULFILLING THIS MISSION, THE UNIVERSITY SUPPORTS UNDERGRADUATE, GRADUATE AND PROFESSIONAL LEARNING AS WELL AS BASIC RESEARCH AND ITS APPLICATION IN SERVICE TO OTHERS. AS A UNIVERSITY COMMITTED TO EXCELLENCE AND INNOVATION, MERCER CHALLENGES MEMBERS OF ITS COMMUNITY TO MEET AND EXCEED HIGH STANDARDS IN THEIR TEACHING, LEARNING, RESEARCH, SCHOLARSHIP AND SERVICE. FOUNDED BY BAPTISTS IN 1833, MERCER IS AN INDEPENDENT UNIVERSITY THAT REMAINS GROUNDED IN A TRADITION THAT EMBRACES FREEDOM OF THE MIND AND SPIRIT, CHERISHES THE EQUAL WORTH OF EVERY INDIVIDUAL, AND COMMITS TO SERVING THE NEEDS OF HUMANKIND. AS A REFLECTION OF THIS HERITAGE: * WE ENCOURAGE OUR STUDENTS TO DISCOVER AND DEVELOP FULLY THEIR UNIQUE COMBINATION OF GIFTS AND TALENTS TO BECOME LEADERS WHO MAKE A POSITIVE DIFFERENCE IN THE WORLD. * WE SEEK TO INSPIRE MEMBERS OF OUR COMMUNITY TO LIVE VIRTUOUS MEANINGFUL LIVES BY USING THEIR GIFTS AND TALENTS TO SERVE THE NEEDS OF HUMANKIND AS AN EXPRESSION OF THEIR LOVE FOR GOD AND NEIGHBOR. * WE SEEK TO ENRICH THE MIND AND SPIRIT BY PROMOTING AND FACILITATING AN OPEN AND RIGOROUS SEARCH FOR TRUTH AND UNDERSTANDING, INCLUDING AN EXAMINATION OF THE MORAL, RELIGIOUS AND ETHICAL QUESTIONS OF THIS AND EVERY AGE. * WE AFFIRM AND RESPECT THE DIGNITY AND SACRED WORTH OF EVERY PERSON AND CELEBRATE BOTH OR COMMONALITIES AND OUR DIFFERENCES.
Form 990, Part III, Line 4d Description of other program services	(Expenses $ 44,331,263 including grants of $ 686,435)(Revenue $ 41,417,485) RESEARCH
Form 990, Part III, Line 4d Description of other program services	(Expenses $ 34,848,107 including grants of $)(Revenue $ 2,312,264) ACADEMIC SUPPORT
Form 990, Part III, Line 4d Description of other program services	(Expenses $ 31,825,212 including grants of $) STUDENT SERVICES
Form 990, Part III, Line 4d Description of other program services	(Expenses $ 4,573,637 including grants of $) PUBLIC SERVICES
Form 990, Part III, Line 4d Description of other program services	(Expenses $- 4,250,882 including grants of $) INSTITUTIONAL SUPPORT
Form 990, Part VI, Line 1a GOVERNING BODY VOTING RIGHTS AND DELEGATION OF AUTHORITY	THE AFFAIRS OF THE CORPORATION ARE MANAGED AND CONTROLLED BY A BOARD OF TRUSTEES, CONSISTING OF (45) REGULAR MEMBERS WHO SERVE FOR TERMS OF FIVE (5) YEARS EACH. IN ADDITION, DURING THE TAX YEAR ENDED JULY 1, 2023 AND JUNE 30, 2024, THERE WERE FOUR (4) LIFE TRUSTEES SERVING ON THE BOARD OF TRUSTEES. THE PRESIDENT OF THE UNIVERSITY ALSO SERVES AS AN EX OFFICIO MEMBER OF THE BOARD OF TRUSTEES. EACH OF THESE MEMBERS OF THE BOARD OF TRUSTEES HAS THE POWER TO VOTE. DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF TRUSTEES, THE EXECUTIVE COMMITTEE POSSESSES AND MAY EXERCISE ALL THE POWERS OF THE BOARD IN THE MANAGEMENT AND DIRECTION OF THE BUSINESS AND AFFAIRS OF THE CORPORATION IN ALL CASES IN WHICH SPECIFIC DIRECTION HAS NOT BEEN GIVEN BY THE BOARD. THE BYLAWS OF THE CORPORATION PROVIDE THAT THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIRMAN OF THE BOARD AND THE PRESIDENT EX OFFICIO AND NOT LESS THAN SEVEN (7) ADDITIONAL MEMBERS CHOSEN FROM THE MEMBERSHIP OF THE BOARD. ALL OF THE MEMBERS OF THE EXECUTIVE COMMITTEE ARE VOTING MEMBERS OF THE BOARD OF TRUSTEES.
Form 990, Part VI, Line 1b INDEPENDENT VOTING MEMBERS OF THE GOVERNING BODY	THE PRESIDENT OF THE UNIVERSITY, WHO SERVES AS AN EX OFFICIO VOTING MEMBER OF THE BOARD OF TRUSTEES, IS COMPENSATED AS AN OFFICER OF THE CORPORATION, AND IS THUS THE ONLY MEMBER OF THE CORPORATION'S GOVERNING BODY WHO IS NOT CONSIDERED TO BE INDEPENDENT.
Form 990, Part VI, Line 2 Family/business relationships amongst interested persons	CAROLYN MCAFEE BRUNER AND J. THOMAS MCAFEE - Family relationship
Form 990, Part VI, Line 4 Significant changes to organizational documents	THE BYLAWS WERE AMENDED ON NOVEMBER 10, 2023 TO REFLECT REVISION IN ARTICLE XIX SUBSECTION 5A DELETING THE BOARD OF TRUSTEES EVALUATING THE BOARDS RESPONSIBILITES AND EXPECTATIONS ONCE EVERY THREE YEARS
Form 990, Part VI, Line 11b Review of form 990 by governing body	PRIOR TO FILING, THE FORM 990 WAS REVIEWED IN DETAIL BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. A COPY OF THE FINALIZED FORM 990 WAS THEN DISTRIBUTED TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING.
Form 990, Part VI, Line 12c Conflict of interest policy	COMPLIANCE WITH WRITTEN CONFLICT OF INTEREST POLICY AT EACH ANNUAL MEETING OF THE BOARD OF TRUSTEES, EACH TRUSTEE, OFFICER, AND KEY EMPLOYEE OF THE UNIVERSITY IS REQUIRED (A) TO REVIEW THE INSTITUTION'S CONFLICT OF INTEREST POLICY FOR TRUSTEES, OFFICERS, AND KEY EMPLOYEES; (B) TO DISCLOSE ANY POSSIBLE PERSONAL, FAMILIAL OR BUSINESS RELATIONSHIPS THAT REASONABLY COULD GIVE RISE TO A CONFLICT OF INTEREST INVOLVING THE UNIVERSITY; AND (C) TO ACKNOWLEDGE BY HIS OR HER SIGNATURE THAT HE OR SHE IS IN ACCORDANCE WITH THE LETTER AND SPIRIT OF THE CONFLICT OF INTEREST POLICY. ALL TRUSTEES, OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO LIST ON A DISCLOSURE FORM FOR TRUSTEES, OFFICERS, AND KEY EMPLOYEES THOSE SUBSTANTIVE RELATIONSHIPS THAT THEY MAINTAIN (OR MEMBERS OF THEIR FAMILIES MAINTAIN) WITH ORGANIZATIONS THAT DO BUSINESS WITH THE UNIVERSITY, OR THAT OTHERWISE COULD BE CONSTRUED TO POTENTIALLY AFFECT THEIR INDEPENDENT, UNBIASED JUDGMENT IN LIGHT OF THEIR DECISION-MAKING AUTHORITY OR RESPONSIBILITY. IN THE EVENT A TRUSTEE, OFFICER OR KEY EMPLOYEE IS UNCERTAIN AS TO THE APPROPRIATENESS OF LISTING A PARTICULAR RELATIONSHIP, THE CHAIR OF THE BOARD OF TRUSTEES AND/OR THE PRESIDENT IS CONSULTED. THEY, IN TURN, MAY ELECT TO CONSULT WITH LEGAL COUNSEL, THE EXECUTIVE COMMITTEE, OR THE BOARD OF TRUSTEES IN EXECUTIVE SESSION. THESE DISCLOSURE FORMS ARE COLLECTED BY THE SECRETARY OF THE CORPORATION, AND COPIES ARE PROVIDED ANNUALLY TO THE UNIVERSITY'S INDEPENDENT AUDITORS. TRUSTEES, OFFICERS, AND KEY EMPLOYEES WHO HAVE DECLARED OR BEEN FOUND TO HAVE A CONFLICT OF INTEREST ARE REQUIRED TO REFRAIN FROM PARTICIPATING IN CONSIDERATION OF PROPOSED TRANSACTIONS, UNLESS FOR SPECIAL REASONS THE BOARD OR ADMINISTRATION REQUESTS INFORMATION OR INTERPRETATION. PERSONS WITH CONFLICTS ARE NOT ALLOWED TO VOTE OR BE PRESENT AT THE TIME OF THE VOTE ON SUCH TRANSACTIONS. WHENEVER THE BOARD OF TRUSTEES HOLDS A MEETING AT WHICH (A) A TRUSTEE'S, OFFICER'S, OR KEY EMPLOYEE'S FINANCIAL INTEREST IN A MATTER IS DISCLOSED, (B) A DETERMINATION REGARDING THE EXISTENCE OF A CONFLICT OF INTEREST IS MADE, OR (C) A TRANSACTION OR ARRANGEMENT WITH RESPECT TO WHICH A TRUSTEE, OFFICER, OR KEY EMPLOYEE HAS A CONFLICT OF INTEREST IS CONSIDERED, THE BOARD'S CONSIDERATION OF THESE ISSUES IS DOCUMENTED IN THE MINUTES OF THE MEETING. IN THE INTERIM BETWEEN ANNUAL MEETINGS, EACH TRUSTEE, OFFICER, AND KEY EMPLOYEE HAS AN ONGOING OBLIGATION TO NOTIFY THE BOARD OF TRUSTEES PROMPTLY OF ANY ACTUAL, APPARENT OR POTENTIAL CONFLICT OF INTEREST AS IT ARISES.
Form 990, Part VI, Line 15a Process to establish compensation of top management official	THE BYLAWS ESTABLISHED A COMPENSATION COMMITTEE, COMPRISED OF THE CHAIR OF THE BOARD OF TRUSTEES, THE CHAIR OF THE EXECUTIVE COMMITTEE, AND THE CHAIR OF THE FINANCE, INVESTMENT AND PROPERTY COMMITTEE, EACH OF WHOM IS AN INDEPENDENT VOTING MEMBER OF THE UNIVERSITY'S GOVERNING BODY. ON AN ANNUAL BASIS, THE COMPENSATION COMMITTEE ESTABLISHES THE COMPENSATION ARRANGEMENTS FOR THE PRESIDENT OF THE UNIVERSITY, AND ALSO REVIEWS THE COMPENSATION ARRANGEMENTS FOR EACH UNIVERSITY OFFICER AND OTHER KEY EMPLOYEE WHO IS IN A POSITION TO EXERCISE SUBSTANTIAL INFLUENCE OVER THE AFFAIRS OF THE UNIVERSITY TO ENSURE THAT SUCH COMPENSATION ARRANGEMENTS ARE REASONABLE. IN CARRYING OUT THIS PROCESS, THE COMPENSATION COMMITTEE OBTAINS AND RELIES UPON APPROPRIATE COMPARABILITY DATA AND CONCURRENTLY DOCUMENTS THE BASIS FOR ITS DELIBERATIONS AND DECISIONS. NO PERSON HAVING A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT FOR ANY UNIVERSITY OFFICER OR KEY EMPLOYEE IS PRESENT DURING THE DISCUSSION AND APPROVAL OF SUCH COMPENSATION ARRANGEMENTS.
Form 990, Part VI, Line 15b Process to establish compensation of other employees	THE BYLAWS ESTABLISHED A COMPENSATION COMMITTEE, COMPRISED OF THE CHAIR OF THE BOARD OF TRUSTEES, THE CHAIR OF THE EXECUTIVE COMMITTEE, AND THE CHAIR OF THE FINANCE, INVESTMENT AND PROPERTY COMMITTEE, EACH OF WHOM IS AN INDEPENDENT VOTING MEMBER OF THE UNIVERSITY'S GOVERNING BODY. ON AN ANNUAL BASIS, THE COMPENSATION COMMITTEE ESTABLISHES THE COMPENSATION ARRANGEMENTS FOR THE PRESIDENT OF THE UNIVERSITY, AND ALSO REVIEWS THE COMPENSATION ARRANGEMENTS FOR EACH UNIVERSITY OFFICER AND OTHER KEY EMPLOYEE WHO IS IN A POSITION TO EXERCISE SUBSTANTIAL INFLUENCE OVER THE AFFAIRS OF THE UNIVERSITY TO ENSURE THAT SUCH COMPENSATION ARRANGEMENTS ARE REASONABLE. IN CARRYING OUT THIS PROCESS, THE COMPENSATION COMMITTEE OBTAINS AND RELIES UPON APPROPRIATE COMPARABILITY DATA AND CONCURRENTLY DOCUMENTS THE BASIS FOR ITS DELIBERATIONS AND DECISIONS. NO PERSON HAVING A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT FOR ANY UNIVERSITY OFFICER OR KEY EMPLOYEE IS PRESENT DURING THE DISCUSSION AND APPROVAL OF SUCH COMPENSATION ARRANGEMENTS.
Form 990, Part VI, Line 19 Required documents available to the public	THE UNIVERSITY MAKES ITS GOVERNING DOCUMENTS (I.E., BYLAWS AND ITS CONFLICT-OF-INTEREST POLICY) AVAILABLE TO THE GENERAL PUBLIC BY POSTING THEM ON THE INSTITUTION'S WEBSITE (HTTP://WWW.MERCER.EDU). THE ARTICLES OF INCORPORATION ARE AVAILABLE THROUGH THE STATE OF GEORGIA'S SECRETARY OF STATE'S WEBSITE AT HTTPS://ECOPR.SOS.GA.GOV/BUSINESS SEARCH. ON AN ANNUAL BASIS, THE UNIVERSITY MAKES ITS AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC BY CONTINUING DISCLOSURE THROUGH THE ELECTRONIC MUNICIPAL MARKET ACCESS (EMMA) SYSTEM OF THE MUNICIPAL SECURITIES RULEMAKING BOARD (HTTP://EMMA.MSRB.ORG).
Form 990, Part VIII, Line 11d Other Miscellaneous Revenue	CC REBATES - Total Revenue: 126302, Related or Exempt Function Revenue: 126302, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; PT Residency Program - Total Revenue: 119694, Related or Exempt Function Revenue: 119694, 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 FAIR VALUE OF INTEREST RATE SWAPS - -55369; NET CHANGE IN BENEFICIAL INTEREST IS PERPETUAL TRUSTS - 5346190; CHANGE IN SPLIT-INTEREST OBLIGATIONS - 60936; AMORTIZATION OF BOND PREMIUM/DISCOUNT AND ISSUANCE COSTS - 387410;
Schedule F, Part I, Line 2 PROCEDURES FOR MONITORING THE USE OF ASSISTANCE OUTSIDE THE U.S.	MERCER UNIVERSITY REQUIRES SUBRECIPIENTS TO SUBMIT PERFORMANCE AND FINANCIAL STATUS REPORTS UPON REQUEST. THE UNIVERSITY OBTAINS AND REVIEWS THE SINGLE AUDIT REPORT FROM SUBRECIPIENTS WHO RECEIVE IN EXCESS OF $750,000 OF FEDERAL FUNDS DURING THE FISCAL YEAR. IF THE PROSPECTIVE SUBRECIPIENT DOES NOT HAVE A SINGLE AUDIT, THE UNIVERSITY MAY PERFORM SITE VISITS.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (16 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt
MERCER MEDICINE LLC
1501 MERCER UNIVERSITY DRIVE	MACON	GA	31207	204846017	PRACTICE PLAN	GA	MERCER UNIVERSITY
ABRAM PROPERTIES LLC
1501 MERCER UNIVERSITY DRIVE	MACON	GA	31207	580566167	PROPERTY INV	GA	MERCER UNIVERSITY
PRESCHOOL PROPORTIES LLC
1501 MERCER UNIVERSITY DRIVE	MACON	GA	31207	580566167	PROPERTY INV	GA	MERCER UNIVERSITY
DLESLIE LLC
1501 MERCER UNIVERSITY DRIVE	MACON	GA	31207	580566167	REAL ESTATE	GA	MERCER UNIVERSITY
PIO NONO STABLIZATION LLC
1501 MERCER UNIVERSITY DRIVE	MACON	GA	31207	580566167	REAL ESTATE	GA	MERCER UNIVERSITY
MERCER GSA LLC
1501 MERCER UNIVERSITY DRIVE	MACON	GA	31207	580566167	REAL ESTATE	GA	MERCER UNIVERSITY
WM GRAY INVESTMENTS LLC
1501 MERCER UNIVERSITY DRIVE	MACON	GA	31207	823461279	REAL ESTATE	GA	MERCER UNIVERSITY
MACON HISTORIC IMPORVEMENTS LLC
1501 MERCER UNIVERSITY DRIVE	MACON	GA	31207	580566167	REAL ESTATE	GA	MERCER UNIVERSITY
BARNEY'S INVESTMENTS LLC
1501 MERCER UNIVERSITY DRIVE	MACON	GA	31207	842891090	REAL ESTATE	GA	MERCER UNIVERSITY
FARRPOINT STATION LLC
1501 MERCER UNIVERSITY DRIVE	MACON	GA	31207	580566167	REAL ESTATE	GA	MERCER UNIVERSITY
BROWNPHIL LLC
1501 MERCER UNIVERSITY DRIVE	MACON	GA	31207	580566167	REAL ESTATE	GA	MERCER UNIVERSITY
LINDEN AVE LLC
1501 MERCER UNIVERSITY DRIVE	MACON	GA	31207	580566167	REAL ESTATE	GA	MERCER UNIVERSITY
HISTORIC CAPRICORN STUDIOS MANAGER LLC
1501 MERCER UNIVERSITY DRIVE	MACON	GA	31207	821296457	TAX CREDITS	GA	MERCER UNIVERSITY
HISTORIC NEW YORK CAF MANAGER LLC
1501 MERCER UNIVERSITY DRIVE	MACON	GA	31207	832713372	TAX CREDITS	GA	MERCER UNIVERSITY
KT SMITH LLC
1501 MERCER UNIVERSITY DRIVE	MACON	GA	31207	580566167	REAL ESTATE	GA	MERCER UNIVERSITY
MAW SERVICE CENTER REAL ESTATE LLC
1501 MERCER UNIVERSITY DRIVE	MACON	GA	31207	580566167	REAL ESTATE	GA	MERCER UNIVERSITY

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	SAVANNAH CENTER FOR MEDICAL EDUCATION & RESEARCH	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1501 MERCER UNIVERSITY DRIVE	AddressLine1Txt
City	MACON	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31207	ZIPCd

Field	Value	IRS element (for citing)
EIN	471772525	EIN
Primary Activities	REAL ESTATE	PrimaryActivitiesTxt
Legal Domicile State	GA	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	MERCER UNIVERSITY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Predominant Income Type	Excluded	PredominantIncomeTypeTxt
Share Of Total Income	-$446,734	ShareOfTotalIncomeAmt
Share Of EOY Assets	$11,698,542	ShareOfEOYAssetsAmt
Disproportionate Allocations	false	DisproportionateAllocationsInd

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Controlled OrganizationControlledOrganizationInd
REMAINDER INTEREST TRUSTS (27)
1501 MERCER UNIVERSITY DRIVE	MACON	GA	31207	CHARITABLE TRUST	GA	MERCER UNIV	Trust	false
PERPETUAL TRUSTS (12)
1501 MERCER UNIVERSITY DRIVE	MACON	GA	31207	CHARITABLE TRUST	GA	CHARITABLE TRUST	Trust	false

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	false	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	Yes (true)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd