CLEMSON ATHLETIC PROPERTIES COMPANY: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CLEMSON ATHLETIC PROPERTIES COMPANY (EIN 87-1538054)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-05
- IRS object ID
- 202541259349301214
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-05T10:16:41-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 882730877 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHERRY BEKAERT ADVISORY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 110 EAST COURT STREET SUITE 500 | AddressLine1Txt |
| City | GREENVILLE | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29601 | 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 | 871538054 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLEMSON ATHLETIC PROPERTIES COMPANY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CLEM | BusinessNameControlTxt |
| Phone | 8646561873 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 PERIMETER ROAD | AddressLine1Txt |
| City | CLEMSON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29634 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BROOKE ELLENBERGER | PersonNm |
| Person Title | VP, BUSINESS OPERATIONS | PersonTitleTxt |
| Phone | 8646561873 | PhoneNum |
| Signature | 2025-04-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BREE-ANN WEIDNER | PreparerPersonNm |
| PTIN | P01319397 | PTIN |
| Phone | 8642333981 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BROOKE ELLENBERGER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 PERIMETER ROAD | AddressLine1Txt |
| City | CLEMSON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29634 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,696,337 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://CLEMSONTIGERS.COM/SPONSORSHIP/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2021 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | TO SERVE CLEMSON UNIVERSITY IN THE DEVELOPMENT, MAINTENANCE, PROTECTION, POLICING, AND COMMERCIALIZATION OF THE CLEMSON ATHLETICS BRAND. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 21 | TotalEmployeeCnt |
| Total Volunteers | 4 | TotalVolunteersCnt |
| Total Gross UBI | $3,721,666 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,725,672 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $8,645,560 | CYProgramServiceRevenueAmt |
| PY Investment Income | $8,173 | PYInvestmentIncomeAmt |
| CY Investment Income | $50,777 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $4,733,845 | PYTotalRevenueAmt |
| CY Total Revenue | $8,696,337 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,838,846 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,104,580 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,235,564 | PYOtherExpensesAmt |
| CY Other Expenses | $7,261,355 | CYOtherExpensesAmt |
| PY Total Expenses | $5,074,410 | PYTotalExpensesAmt |
| CY Total Expenses | $9,365,935 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$340,565 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$669,598 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,719,556 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,575,783 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,116,565 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,642,390 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$397,009 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$1,066,607 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO SERVE CLEMSON UNIVERSITY IN THE DEVELOPMENT, MAINTENANCE, PROTECTION, POLICING, AND COMMERCIALIZATION OF THE CLEMSON ATHLETICS BRAND. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $7,653,334 | ExpenseAmt |
| Revenue | $4,923,894 | RevenueAmt |
| Desc | CAPCO MANAGES THE DAY-TO-DAY MULTIMEDIA RIGHTS, BROADCAST RIGHTS, SPONSORSHIPS, AND RELATED EXTERNAL SALES AND SERVICE FUNCTION OF CLEMSON'S DEPARTMENT OF ATHLETICS. CAPCO ALSO PROVIDES A PATHWAY FOR DEPARTMENTS ON CAMPUS TO EXPLORE AND PURSUE SIMILAR OPPORTUNITIES FOR THE BENEFIT AND PROMOTION OF CLEMSON. | Desc |
| Total Program Service Expenses | $7,653,334 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (1) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 41 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 21 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LISA MARCUS DIRECTOR ARO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8646561873 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 391 COLLEGE AVE STE 302 | AddressLine1Txt |
| City | CLEMSON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29634 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 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 | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| OLIVER LUCK | ||||||||
| CHAIR | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LEE STAPLETON | ||||||||
| VICE CHAIR | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MICHAEL DEAN PERRY | ||||||||
| TREASURER | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RETT RUTTLAND | ||||||||
| SECRETARY | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| GRAHAM NEFF | ||||||||
| EXECUTIVE DIRECTOR | 1.00 | 36.50 | Yes (X) | $0 | $915,420 | $34,996 | ||
| KYLE CADDELL | ||||||||
| PRESIDENT | 37.50 | 0.00 | Yes (X) | $308,341 | $0 | $76,552 | ||
| BRANDON HALL | ||||||||
| CFO | 5.00 | 32.50 | Yes (X) | $0 | $177,010 | $20,948 | ||
| LUKE E CANTRELL | ||||||||
| SR. VP CORP PS | 37.50 | 0.00 | $281,164 | $0 | $42,173 | Yes (X) | ||
| MATTHEW Q RYAN | ||||||||
| SR. VP CORP PS | 37.50 | 0.00 | $371,500 | $0 | $63,753 | Yes (X) | ||
| WALTER M STEPHENSON | ||||||||
| SR. VP CORP PS | 37.50 | 0.00 | $187,963 | $0 | $47,953 | Yes (X) | ||
| CHRISTOPHER P ZIEGLER | ||||||||
| SR. VP CORP PS | 37.50 | 0.00 | $181,794 | $0 | $29,146 | Yes (X) | ||
| LEO J YERASHUNAS | ||||||||
| SR. VP CORP PS TO 8/2023 | 37.50 | 0.00 | $143,424 | $0 | $7,216 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,474,186 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,092,430 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $322,737 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| NELSON MULLINS RILEY & SCARBOROUGH LLP | |||||
| 1320 MAIN ST 17TH FLOOR | COLUMBIA | SC | 29201 | LEGAL SERVICES | $374,419 |
| BAILEY DUKES | |||||
| 1000 BOOPA LN APT 306 | MOUNT PLEASANT | SC | 29464 | LEGAL SERVICES | $178,370 |
| ROPES & GRAY | |||||
| 800 BOYLSTON STREET | BOSTON | MA | 021993600 | LEGAL SERVICES | $103,667 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CORPORATE SPONSORSHIP | Desc |
| Business | 711300 | BusinessCd |
| Total Revenue Column | $8,645,560 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,923,894 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $3,721,666 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $8,645,560 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $50,777 | TotalRevenueColumnAmt |
| Exclusion | $50,777 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,696,337 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,923,894 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $3,721,666 | UnrelatedBusinessRevenueAmt |
| Exclusion | $50,777 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $351,384 | TotalAmt |
| Program Services | $351,384 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,397,263 | TotalAmt |
| Program Services | $1,397,263 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,629 | TotalAmt |
| Program Services | $156,629 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,437 | TotalAmt |
| Program Services | $100,437 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,867 | TotalAmt |
| Program Services | $98,867 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $891,008 | TotalAmt |
| Management And General | $891,008 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,073 | TotalAmt |
| Management And General | $98,073 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $360,695 | TotalAmt |
| Program Services | $330,248 | ProgramServicesAmt |
| Management And General | $30,447 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,113 | TotalAmt |
| Management And General | $43,113 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,094 | TotalAmt |
| Management And General | $3,094 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,659 | TotalAmt |
| Program Services | $37,659 | ProgramServicesAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,575,350 | TotalAmt |
| Program Services | $4,575,350 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,492 | TotalAmt |
| Program Services | $131,492 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,363 | TotalAmt |
| Management And General | $30,363 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| BAD DEBT | $424,933 | $424,933 | |
| SUPPLIES/PROMO MATERIAL | $383,267 | $174,522 | $208,745 |
| FUNCTIONS AND EVENTS | $148,760 | $6,000 | $142,760 |
| SPONSORSHIP | $122,500 | $122,500 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,048 | TotalAmt |
| Management And General | $11,048 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,365,935 | TotalAmt |
| Program Services | $7,653,334 | ProgramServicesAmt |
| Management And General | $1,712,601 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,408,839 | BOYAmt |
| EOY | $3,968,587 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,500 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,640 | BOYAmt |
| EOY | $576,820 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,577 | BOYAmt |
| EOY | $30,376 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,719,556 | BOYAmt |
| EOY | $4,575,783 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,529 | BOYAmt |
| EOY | $178,158 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $115,930 | BOYAmt |
| EOY | $121,726 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,881,106 | BOYAmt |
| EOY | $5,342,506 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,116,565 | BOYAmt |
| EOY | $5,642,390 | 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 | -$397,009 | BOYAmt |
| EOY | -$1,066,607 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$397,009 | BOYAmt |
| EOY | -$1,066,607 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,719,556 | BOYAmt |
| EOY | $4,575,783 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$669,598 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Func Int | Yes (X) | SupportingOrgType3FuncIntInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLEMSON UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 516000254 | EIN |
| Organization Type | 6 | OrganizationTypeCd |
| Governing Document Listed | Yes (1) | GoverningDocumentListedInd |
| Support | $4,575,350 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $4,575,350 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timely Provided Documents | Yes (1) | TimelyProvidedDocumentsInd |
| Officers Close Relationship | Yes (1) | OfficersCloseRelationshipInd |
| Supported Org Voice Investment | Yes (1) | SupportedOrgVoiceInvestmentInd |
Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Governmental Entity | Yes (X) | GovernmentalEntityInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART VI, SECTION D, LINE 3: | THE ORGANIZATION HAS AN AFFILIATION AGREEMENT WITH CLEMSON UNIVERSITY. THE TERMS OF THIS AGREEMENT MEMORIALIZE CAPCO'S ROLE TO SUPPORT EXCLUSIVELY THE UNIVERSITY AND SET FORTH THE GUIDELINES FOR BOTH PARTIES WITH REGARDS TO THE SPECIFIC FORMS OF SUPPORT CAPCO WILL PROVIDE TO THE UNIVERSITY. |
| PART IV, SECTION E, LINE 1C: | CAPCO SUPPORTS CLEMSON UNIVERSITY (A GOVERNMENTAL ENTITY) BY: 1. ENCOURAGING, PROMOTING, AND SUPPORTING CU AND ITS ATHLETIC DEPARTMENTS; 2. SERVING CU BY ENCOURAGING AND PROMOTING THE CLEMSON ATHLETIC BRAND THROUGH INCREASED AWARENESS AND PURSUIT OF LICENSING OPPORTUNITIES; 3. SERVING CU AS THE RECOGNIZED ADMINISTRATOR FOR CONDUCTING COMMERCIALIZATION OF ATHLETIC-RELATED MULTI-MEDIA OF CU AND ITS ATHLETIC DEPARTMENT; 4. SERVING CU IN THE DEVELOPMENT, MAINTENANCE, PROTECTION, POLICING, AND COMMERCIALIZATION OF THE CLEMSON ATHLETICS BRAND; AND 5. SUPPORTING THE CHARITABLE AND EDUCATIONAL PROGRAMS OF CU. |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO IPTAY | $750,000 |
| DUE TO CLEMSON UNIVERSITY | $4,592,506 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,342,506 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,696,337 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,696,337 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,696,337 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,365,935 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,365,935 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,365,935 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | CAPCO IS ORGANIZED AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX ON RELATED INCOME UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE ("IRC") AND DESCRIBED AS AN ORGANIZATION IN SECTION 501(C)(3) OF THE IRC. ACCORDINGLY, ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 513 OF THE IRC, IS SUBJECT TO FEDERAL INCOME TAX. CAPCO'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO CAPCO, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF JUNE 30, 2024 AND 2023; ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | Yes (1) | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GRAHAM NEFF | ||||||||||||||
| EXECUTIVE DIRECTOR | $0 | $324,378 | $0 | $110,000 | $0 | $481,042 | $0 | $14,500 | $0 | $20,496 | $0 | $950,416 | $0 | $0 |
| MATTHEW Q RYAN | ||||||||||||||
| SR. VP CORP PS | $178,422 | $0 | $28,500 | $0 | $164,578 | $0 | $16,500 | $0 | $47,253 | $0 | $435,253 | $0 | $0 | $0 |
| KYLE CADDELL | ||||||||||||||
| PRESIDENT | $270,841 | $0 | $10,000 | $0 | $27,500 | $0 | $15,625 | $0 | $60,927 | $0 | $384,893 | $0 | $0 | $0 |
| LUKE E CANTRELL | ||||||||||||||
| SR. VP CORP PS | $105,179 | $0 | $20,500 | $0 | $155,485 | $0 | $14,289 | $0 | $27,884 | $0 | $323,337 | $0 | $0 | $0 |
| WALTER M STEPHENSON | ||||||||||||||
| SR. VP CORP PS | $176,463 | $0 | $10,000 | $0 | $1,500 | $0 | $9,665 | $0 | $38,288 | $0 | $235,916 | $0 | $0 | $0 |
| CHRISTOPHER P ZIEGLER | ||||||||||||||
| SR. VP CORP PS | $135,711 | $0 | $15,000 | $0 | $31,083 | $0 | $9,179 | $0 | $19,967 | $0 | $210,940 | $0 | $0 | $0 |
| BRANDON HALL | ||||||||||||||
| CFO | $0 | $160,539 | $0 | $5,000 | $0 | $11,471 | $0 | $8,200 | $0 | $12,748 | $0 | $197,958 | $0 | $0 |
| LEO J YERASHUNAS | ||||||||||||||
| SR. VP CORP PS TO 8/2023 | $80,048 | $0 | $10,000 | $0 | $53,376 | $0 | $7,171 | $0 | $45 | $0 | $150,640 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3 | THE COMPENSATION FOR THE EXECUTIVE DIRECTOR OF CAPCO, GRAHAM NEFF, IS ESTABLISHED FOR AND PAID BY CLEMSON UNIVERSITY, A RELATED ORGANIZATION. |
| PART I, LINE 5 | MATTHEW RYAN, LUKE E. CANTRELL, WALTER STEPHENSON, CHRISTOPHER ZIEGLER, AND LEO YERASHUNAS EACH RECEIVED COMMISSION BASED UPON REVENUE GENERATED FOR THE ORGANIZATION. |
| PART I, LINE 7 | KYLE CADDELL, MATTHEW RYAN, LUKE E. CANTRELL, WALTER STEPHENSON, AND CHRIS ZIEGLER EACH RECEIVED A TEAM BONUS FOR REACHING THE TEAM GOAL. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | UNDER THE TERMS OF THE BYLAWS, ONE DIRECTOR SHALL BE THE ATHLETIC DIRECTOR OF CLEMSON UNIVERSITY AND ONE DIRECTOR SHALL BE ELECTED BY IPTAY. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | A DRAFT OF THE RETURN IS PROVIDED TO THE BOARD AND OFFICERS FOR REVIEW AND ACCEPTANCE PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO ACKNOWLEDGE RECEIPT OF THE CONFLICT OF INTEREST POLICY ANNUALLY. ANY DIRECTOR OR OFFICER SHALL DECLARE HIMSELF/HERSELF AS "ABSTAINING" FROM VOTING ON ANY MATTER IN WHICH SAID DIRECTOR OR OFFICER MAY BE CONSIDERED TO HAVE A CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OR ANY COMMITTEE AUTHORIZED BY THE BOARD DETERMINES WHAT IS REASONABLE COMPENSATION FOR OFFICERS, MEMBERS OF THE BOARD, AND OTHER INDIVIDUALS AS DETERMINED BY THE BOARD ("COVERED INDIVIDUALS") WITH THE FOLLOWING: (I) THE GOVERNANCE POLICIES AND PRACTICES OF THE CORPORATION; (II) THE CONFLICT OF INTEREST POLICY OF THE CORPORATION; AND (III) PROVISIONS WHICH GIVE RISE TO THE "REBUTTABLE PRESUMPTION OF REASONABLENESS". THE BOARD OR APPROPRIATE AUTHORIZED COMMITTEE WILL CONSIDER DATA AND INFORMATION AS TO THE COMPARABILITY OF THE COMPENSATION PACKAGE PRIOR TO MAKING ITS DETERMINATION, (E.G., DATA AND INFORMATION ABOUT COMPENSATION PAID BY SIMILARLY SITUATED TAXABLE OR TAX-EXEMPT ORGANIZATIONS FOR SIMILAR SERVICES, CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS, OR ACTUAL WRITTEN OFFERS FROM SIMILARLY SITUATED ORGANIZATIONS COMPETING FOR THE SERVICES OF THE PERSON WHOSE COMPENSATION IS BEING DETERMINED BY THE BOARD OR THE APPROPRIATE AUTHORIZED COMMITTEE). FOR PURPOSES OF OBTAINING INFORMATION AND ADVICE WITH REGARD TO THE DETERMINATION OF REASONABLE COMPENSATION OR IN CONDUCTING PERIODIC REVIEWS, THE BOARD OR THE APPROPRIATE AUTHORIZED COMMITTEE MAY USE OUTSIDE ADVISORS AND/OR EXPERTS. THE BOARD WILL CONDUCT PERIODIC REVIEWS OF ITS COMPENSATION POLICY AND ITS ACTUAL IMPLEMENTATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE CORPORATION, AFTER RECEIVING A WRITTEN OR IN-PERSON REQUEST AT THE CORPORATION'S PRINCIPAL OFFICE, SHALL MAKE CERTAIN ANNUAL RETURNS AND APPLICATIONS FOR EXEMPTION AVAILABLE FOR PUBLIC INSPECTION. THE CORPORATION WILL PROVIDE COPIES OF SUCH PUBLIC DISCLOSURE DOCUMENTS TO INDIVIDUALS THAT REQUEST THEM. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLEMSON UNIVERSITY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | G06 SIKES HALL | AddressLine1Txt |
| City | CLEMSON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29634 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 576000154 | EIN |
| Primary Activities | RESEARCH UNIVERSITY | PrimaryActivitiesTxt |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Exempt Code Section | 170(C)(1) | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLEMSON UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | L | TransactionTypeTxt |
| Involved | $4,575,350 | InvolvedAmt |
| Method Of Amount Determination | BOOK VALUE | MethodOfAmountDeterminationTxt |