UNION UNIVERSITY: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- UNION UNIVERSITY (EIN 62-0516509)
- Tax period
- 2023-08-01 to 2024-07-31
- Filed
- 2025-06-16
- IRS object ID
- 202541679349300719
- 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 D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-06-16T11:00:46+00:00 | ReturnTs |
| Tax Period End | 2024-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 332621854 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CRI Capin Crouse Advisors LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 345 Massachusetts Ave Suite 300 | AddressLine1Txt |
| City | Indianapolis | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620516509 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Union University | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UNIO | BusinessNameControlTxt |
| Phone | 7316681818 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1050 Union University Dr | AddressLine1Txt |
| City | Jackson | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 38305 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Samuel Dub Oliver | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 7316681818 | PhoneNum |
| Signature | 2025-06-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Daren Daiga | PreparerPersonNm |
| PTIN | P01074795 | PTIN |
| Phone | 5055022746 | PhoneNum |
| Preparation | 2025-06-16 | 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 | Samuel Dub Oliver | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1050 Union University Dr | AddressLine1Txt |
| City | Jackson | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 38305 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $112,275,547 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.uu.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1925 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | Union University provides Christ-centered education that promotes excellence and character development in service to church and society. | ActivityOrMissionDesc |
| Voting Members Governing Body | 24 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 24 | VotingMembersIndependentCnt |
| Total Employee | 1211 | TotalEmployeeCnt |
| Total Volunteers | 34 | TotalVolunteersCnt |
| Total Gross UBI | $207,663 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $14,140,502 | PYContributionsGrantsAmt |
| CY Contributions Grants | $14,314,848 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $85,630,227 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $87,341,844 | CYProgramServiceRevenueAmt |
| PY Investment Income | $980,209 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,904,963 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,425,585 | PYOtherRevenueAmt |
| CY Other Revenue | $1,229,007 | CYOtherRevenueAmt |
| PY Total Revenue | $102,176,523 | PYTotalRevenueAmt |
| CY Total Revenue | $104,790,662 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $29,092,568 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $28,751,734 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $42,389,066 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $41,506,951 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $102,698 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $88,067 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $862,649 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $23,798,658 | PYOtherExpensesAmt |
| CY Other Expenses | $24,405,734 | CYOtherExpensesAmt |
| PY Total Expenses | $95,382,990 | PYTotalExpensesAmt |
| CY Total Expenses | $94,752,486 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $6,793,533 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $10,038,176 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $202,249,840 | TotalAssetsBOYAmt |
| Total Assets EOY | $219,146,327 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $16,860,729 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $18,131,154 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $185,389,111 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $201,015,173 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Union University provides Christ-centered education that promotes excellence and character development in service to Church and society. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $77,524,859 | ExpenseAmt |
| Grant | $28,751,734 | GrantAmt |
| Revenue | $71,218,029 | RevenueAmt |
| Desc | Union University is a private, Christian, four-year, coeducational, liberal arts-based university offering bachelor's, master's, and doctoral degrees, and is fostered by the Tennessee Baptist Convention. Founded in 1823 and located in Jackson, Tennessee, Union also has extension campuses in Germantown, Memphis, and Hendersonville, Tennessee. The student body is made up of 2,700 students from 46 states and 8 countries. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $10,253,198 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $15,916,152 | RevenueAmt |
| Desc | Higher education auxiliary enterprises such as student housing and meal plan sales. Residence Life is uniquely arranged in apartment-style housing with the vast majority of our housing featuring a private bedroom for each individual student. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $87,778,057 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (true) | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 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 | Yes (true) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | false | 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 | 4160 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 1211 | 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 | Yes (true) | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 1 | Form8282FiledCnt |
| 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 | 24 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 24 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | 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 | TN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hunter Martin | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7316681818 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1050 Union University Dr | AddressLine1Txt |
| City | Jackson | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 38305 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (38 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Jeff Perkins | |||||||
| Vice Chairman (Part Year)/Chairman | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Josh Dougan | |||||||
| Secretary(Part Year)/Vice Chairman | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Kay Griffin | |||||||
| Trustee (Part Year)/Secretary | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Robyn Hari | |||||||
| Chairman (Part Year) | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Adam Dooley | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Bill Dement | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Brandon James | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Brian Taylor | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Cherie Williams | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Chuck Baker | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| David Guthrie | |||||||
| Trustee (Part Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Gary Taylor | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Gil Fletcher | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Harry Smith | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Jake Bynum | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| James Farmer | |||||||
| Trustee (Part Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Jay Hardwick | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Kylan Mann | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Linda Shoaf | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Lisa Rogers | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Noe Garcia | |||||||
| Trustee (Part Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Norm Hill | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Omar L Hamada | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Peggy Graves | |||||||
| Trustee (Part Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Ramona Yates | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Rob Rash | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Rod James | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Steve Gaines | |||||||
| Trustee (Part Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Trent Bullock | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Warren Nunn | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Willie McLaurin | |||||||
| Trustee (Part Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Rick Taphorn | |||||||
| CFO/VP Bus Affairs | 40.0 | Yes (X) | $121,693 | $0 | $43,333 | ||
| Samuel Dub Oliver | |||||||
| President & CEO | 40.0 | Yes (X) | $295,191 | $0 | $121,530 | ||
| Andrew Martin | |||||||
| Prof - Sch of Pharmacy | 40.0 | $131,896 | $0 | $119,859 | Yes (X) | ||
| David Kuhl | |||||||
| Prof - Sch of Pharmacy | 40.0 | $158,600 | $0 | $87,691 | Yes (X) | ||
| John Carbonell | |||||||
| AVP - HR | 40.0 | $108,588 | $0 | $104,715 | Yes (X) | ||
| Mark Campbell | |||||||
| Women's Basketball Coach & Ath. Director | 40.0 | $154,462 | $0 | $61,407 | Yes (X) | ||
| Sheila Mitchell | |||||||
| Dean - Pharmacy | 40.0 | $204,098 | $0 | $18,375 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,174,528 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $556,910 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 69 | 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 |
|---|---|---|---|---|---|
| CREATIVE DINING SERVICES | |||||
| 1 Royal Park Dr | Zeeland | MI | 494642243 | Dining Services | $3,833,548 |
| LINKOUS CONSTRUCTION CO INC | |||||
| 1661 Aaron Brenner Dr | Memphis | TN | 381201466 | Construction | $1,182,012 |
| ELITE CONTRACTORS | |||||
| 319 Vann Dr | Jackson | TN | 383056032 | Construction | $1,011,467 |
| TLM ASSOCIATES | |||||
| 117 E Lafayette St | Jackson | TN | 383016203 | Construction | $659,041 |
| VALORECAMPUS LLC | |||||
| 11621 Kanis Rd | Little Rock | AR | 722113726 | Campus Bookstore | $603,231 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 22 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $194,163 | FundraisingAmt |
| Government Grants | $892,686 | GovernmentGrantsAmt |
| All Other Contributions | $13,227,999 | AllOtherContributionsAmt |
| Noncash Contributions | $2,892,389 | NoncashContributionsAmt |
| Total Contributions | $14,314,848 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Tuition and Fees | 611310 | $69,854,236 | $69,854,236 | |
| Auxiliary Enterprises | 611310 | $15,916,152 | $15,709,680 | $206,472 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,571,456 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,570,265 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,191 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $87,341,844 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $993,672 | TotalRevenueColumnAmt |
| Exclusion | $993,672 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $141,089 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $141,089 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $141,089 | TotalRevenueColumnAmt |
| Exclusion | $141,089 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,240,038 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,328,747 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $911,291 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $911,291 | TotalRevenueColumnAmt |
| Exclusion | $911,291 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $51,044 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $194,163 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $156,138 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$105,094 | TotalRevenueColumnAmt |
| Exclusion | -$105,094 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Insurance Proceeds | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,193,012 | TotalRevenueColumnAmt |
| Exclusion | $1,193,012 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,193,012 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $104,790,662 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $87,134,181 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $207,663 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,133,970 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,751,734 | TotalAmt |
| Program Services | $28,751,734 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $630,123 | TotalAmt |
| Program Services | $407,535 | ProgramServicesAmt |
| Management And General | $222,588 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,654 | TotalAmt |
| Program Services | $66,072 | ProgramServicesAmt |
| Management And General | $40,582 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,729,529 | TotalAmt |
| Program Services | $29,363,429 | ProgramServicesAmt |
| Management And General | $1,939,966 | ManagementAndGeneralAmt |
| Fundraising | $426,134 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,016,802 | TotalAmt |
| Program Services | $953,099 | ProgramServicesAmt |
| Management And General | $48,280 | ManagementAndGeneralAmt |
| Fundraising | $15,423 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,808,334 | TotalAmt |
| Program Services | $5,528,304 | ProgramServicesAmt |
| Management And General | $217,769 | ManagementAndGeneralAmt |
| Fundraising | $62,261 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,215,509 | TotalAmt |
| Program Services | $2,060,693 | ProgramServicesAmt |
| Management And General | $124,204 | ManagementAndGeneralAmt |
| Fundraising | $30,612 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,211 | TotalAmt |
| Management And General | $29,211 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,900 | TotalAmt |
| Management And General | $26,900 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,067 | TotalAmt |
| Fundraising | $88,067 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $336,743 | TotalAmt |
| Management And General | $336,743 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $971,808 | TotalAmt |
| Program Services | $971,808 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,507,442 | TotalAmt |
| Program Services | $653,636 | ProgramServicesAmt |
| Management And General | $740,684 | ManagementAndGeneralAmt |
| Fundraising | $113,122 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,341,845 | TotalAmt |
| Program Services | $4,119,537 | ProgramServicesAmt |
| Management And General | $1,188,697 | ManagementAndGeneralAmt |
| Fundraising | $33,611 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,354,901 | TotalAmt |
| Program Services | $1,276,614 | ProgramServicesAmt |
| Management And General | $535 | ManagementAndGeneralAmt |
| Fundraising | $77,752 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,497,499 | TotalAmt |
| Program Services | $4,388,305 | ProgramServicesAmt |
| Management And General | $109,194 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,559,759 | TotalAmt |
| Program Services | $1,516,374 | ProgramServicesAmt |
| Management And General | $31,909 | ManagementAndGeneralAmt |
| Fundraising | $11,476 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $204,198 | TotalAmt |
| Program Services | $192,059 | ProgramServicesAmt |
| Management And General | $7,948 | ManagementAndGeneralAmt |
| Fundraising | $4,191 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,511 | TotalAmt |
| Program Services | $145,076 | ProgramServicesAmt |
| Management And General | $11,435 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,493,886 | TotalAmt |
| Program Services | $4,122,171 | ProgramServicesAmt |
| Management And General | $371,715 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $274,399 | TotalAmt |
| Management And General | $274,399 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Dining Hall Services | $3,261,611 | $3,261,611 | |
| Bad Debt Expense | $389,021 | $389,021 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,752,486 | TotalAmt |
| Program Services | $87,778,057 | ProgramServicesAmt |
| Management And General | $6,111,780 | ManagementAndGeneralAmt |
| Fundraising | $862,649 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,276,790 | BOYAmt |
| EOY | $254,767 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,062,086 | BOYAmt |
| EOY | $15,048,505 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $867,023 | BOYAmt |
| EOY | $4,631,842 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $900,016 | BOYAmt |
| EOY | $1,063,662 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,588 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $263,544 | BOYAmt |
| EOY | $284,707 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $231,430,487 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $102,026,073 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,126,478 | BOYAmt |
| EOY | $129,404,414 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,393,788 | BOYAmt |
| EOY | $42,637,833 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,917,663 | BOYAmt |
| EOY | $25,300,397 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $421,864 | BOYAmt |
| EOY | $520,200 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $202,249,840 | BOYAmt |
| EOY | $219,146,327 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,039,250 | BOYAmt |
| EOY | $4,280,602 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,139,797 | BOYAmt |
| EOY | $4,946,211 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,315,820 | BOYAmt |
| EOY | $7,142,622 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $328,192 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,714 | BOYAmt |
| EOY | $57,142 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,280,148 | BOYAmt |
| EOY | $1,376,385 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,860,729 | BOYAmt |
| EOY | $18,131,154 | 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 | $95,647,707 | BOYAmt |
| EOY | $96,901,532 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,741,404 | BOYAmt |
| EOY | $104,113,641 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $185,389,111 | BOYAmt |
| EOY | $201,015,173 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $202,249,840 | BOYAmt |
| EOY | $219,146,327 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $10,038,176 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $5,493,887 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $93,999 | 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 | $6,947,029 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,532,206 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,641,054 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,140,502 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,314,848 | CurrentTaxYearAmt |
| Total | $60,575,639 | 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 | $6,947,029 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,532,206 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,641,054 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,140,502 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,314,848 | CurrentTaxYearAmt |
| Total | $60,575,639 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,709,374 | SubstantialContributorsTotAmt |
| Public Support Total170 | $58,866,265 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $689,304 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,517,630 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,317,481 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $935,283 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,134,761 | CurrentTaxYearAmt |
| Total | $7,594,459 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,029,038 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,561,377 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,710,324 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,556,376 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,193,012 | CurrentTaxYearAmt |
| Total | $7,050,127 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $75,220,225 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $427,699,332 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.7826 | PublicSupportCY170Pct |
| Public Support PY170 | 0.7487 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part II, Line 10 Other Income | FormAndLineReferenceDesc |
| Explanation | DESCRIPTION - OTHER INCOME, COLUMN A - 1029038.0, COLUMN B - 1561377.0, COLUMN C - 1710324.0, COLUMN D - 1556376.0, COLUMN E - 1193012.0, COLUMN F - 7050127.0; | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Historic Land Area | Yes (X) | HistoricLandAreaInd |
| Total Easements | 2 | TotalEasementsCnt |
| Total Acreage | 659.52 | TotalAcreageCnt |
| Historic Structure Easements | 0 | HistoricStructureEasementsCnt |
| Historic Strctr Easements Aftr | 0 | HistoricStrctrEasementsAftrCnt |
| Modified Easements | 0 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 24.0 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $0 | ExpensesIncurredEnforcementAmt |
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $167,000 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $55,249,409 | BeginningYearBalanceAmt |
| Contributions | $826,615 | ContributionsAmt |
| Investment Earnings Or Losses | $5,971,083 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,889,803 | GrantsOrScholarshipsAmt |
| End Year Balance | $60,157,304 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $50,616,906 | BeginningYearBalanceAmt |
| Contributions | $2,585,090 | ContributionsAmt |
| Investment Earnings Or Losses | $3,887,116 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,839,703 | GrantsOrScholarshipsAmt |
| End Year Balance | $55,249,409 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $54,636,525 | BeginningYearBalanceAmt |
| Contributions | $856,186 | ContributionsAmt |
| Investment Earnings Or Losses | -$3,163,317 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,712,488 | GrantsOrScholarshipsAmt |
| End Year Balance | $50,616,906 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $45,419,999 | BeginningYearBalanceAmt |
| Contributions | $927,745 | ContributionsAmt |
| Investment Earnings Or Losses | $9,916,660 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,627,879 | GrantsOrScholarshipsAmt |
| End Year Balance | $54,636,525 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $44,491,422 | BeginningYearBalanceAmt |
| Contributions | $829,780 | ContributionsAmt |
| Investment Earnings Or Losses | $1,549,926 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,451,129 | GrantsOrScholarshipsAmt |
| End Year Balance | $45,419,999 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.0258 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.9742 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.0 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,451,581 | OtherCostOrOtherBasisAmt |
| Book Value | $19,451,581 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $159,659,046 | OtherCostOrOtherBasisAmt |
| Depreciation | $65,128,690 | DepreciationAmt |
| Book Value | $94,530,356 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $41,842,797 | OtherCostOrOtherBasisAmt |
| Depreciation | $36,897,383 | DepreciationAmt |
| Book Value | $4,945,414 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,477,063 | OtherCostOrOtherBasisAmt |
| Book Value | $10,477,063 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $129,404,414 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Government Securities | $3,301,502 | F |
| Bond Funds and Notes | $3,456,705 | F |
| Real Estate Investment Trusts | $108,005 | F |
| Beneficial Interests in Trusts | $18,434,185 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $25,300,397 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| Student deposits | $439,520 |
| Deposits held for others | $199,960 |
| Operating lease liabilities | $192,918 |
| Finance lease liabilities | $331,393 |
| Annuities payable | $212,594 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,376,385 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $81,446,209 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $5,493,887 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $250,137 | OtherRevenueAmt |
| Revenue Not Reported | $5,744,024 | RevenueNotReportedAmt |
| Revenue Subtotal | $75,702,185 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $336,743 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $28,751,734 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $29,088,477 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $104,790,662 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $65,820,147 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $156,138 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $156,138 | ExpensesNotReportedAmt |
| Expenses Subtotal | $65,664,009 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $336,743 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $28,751,734 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $29,088,477 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $94,752,486 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part II, Line 5 Conservation easements policy | The University has a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds. |
| Schedule D, Part II, Line 9 Conservation easements financial reporting | The University does not report conservation easements on its balance sheet, and since the conservation easements do not currently generate revenue or expenses, The University does not report such items on its consolidated statement of activities. |
| Schedule D, Part III, Line 4 Collections of art - description of collections | The University maintains a Pre-Columbian art collection and a Torah scroll collection. As a liberal arts and religiously-based institution, the University maintains both collections for the purposes of scholarly research for its students and the community. |
| Schedule D, Part V, Line 4 Intended uses of endowment funds | The endowment funds of the university consist primarily of individual donor-restricted funds that are established for a variety of purposes, primarily to fund student scholarships and academic programs. As required by generally accepted accounting principles, net assets associated with these funds are classified and reported based on the existence of donor-imposed restrictions. The university has adopted investment and spending policies for endowment assets that are designed to provide a stream of funding for scholarships and programs supported by these funds, while seeking to perpetually maintain the purchasing power of the endowment funds. |
| Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 | Change in value of annuity agreements - 93999 Fundraising Event Expenses - 156138 |
| Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements | Student Aid - 28751734 |
| Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 | Fundraising Event Expenses - 156138 |
| Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements | Student Aid - 28751734 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | false | 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 (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY | Union University does not discriminate on the basis of race, religion, gender, national origin or disability in the admission and progression of students. The University adheres to a community value statement and expects all students and employees to comply with the values of the university. The University publicizes its racially nondiscriminatory policy in a newspaper of general circulation that serves all racial segments of the community. |
| Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT | Students at Union University receive federal student aid from the Department of Education's Title IV program. |
| Schedule E, Part I, Line 2 | The University includes a statement of its racially nondiscriminatory policy toward students on its admissions application and catalogue. The University will add it to all promotional materials produced in the future, as well as to the homepage of its website. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (6 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Europe (Including Iceland and Greenland) | 0 | 0 | Program Services | Study abroad trips for students | $12,939 |
| Europe (Including Iceland and Greenland) | 0 | 0 | Program Services | Mission trips | $11,742 |
| Central America and the Caribbean | 0 | 0 | Program Services | Mission trips | $6,240 |
| East Asia and the Pacific | 0 | 0 | Program Services | Mission trips | $4,075 |
| North America (Canada & Mexico only) | 0 | 0 | Program Services | Mission trips | $4,530 |
| Sub-Saharan Africa | 0 | 0 | Program Services | Mission trips | $32,904 |
| 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 | $72,430 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $72,430 | TotalSpentAmt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements | FormAndLineReferenceDesc |
| Explanation | CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SUB-SAHARAN AFRICA-Accrual | ExplanationTxt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Agrmt Prof Fundraising Acty | Yes (true) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EAB Global Inc | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 603519 | AddressLine1Txt |
| City | Charlotte | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 282603519 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Professional Fundraising | ActivityTxt |
| Fundraiser Control Of Funds | false | FundraiserControlOfFundsInd |
| Gross Receipts | $104,582 | GrossReceiptsAmt |
| Retained By Contractor | $88,067 | RetainedByContractorAmt |
| Net To Organization | $16,515 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $104,582 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $88,067 | TotalRetainedByContractorsAmt |
| Total Net To Organization | $16,515 | TotalNetToOrganizationAmt |
| Licensed States | FL | LicensedStatesCd |
| Licensed States | TN | LicensedStatesCd |
| Licensed States | VA | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Scholarship Banquet | Event1Nm |
| Gross Receipts Event1 | $245,207 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $194,163 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $51,044 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $70,147 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $23,881 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $42,767 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $19,343 | OtherDirectExpensesEvent1Amt |
| Gross Revenue Event2 | $0 | GrossRevenueEvent2Amt |
| Gross Revenue Other Events | $0 | GrossRevenueOtherEventsAmt |
| Gross Receipts Total | $245,207 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $194,163 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $51,044 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $70,147 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $23,881 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $42,767 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $19,343 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $156,138 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$105,094 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships | GrantTypeTxt |
| Recipient | 1305 | RecipientCnt |
| Cash Grant | $28,751,734 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | FormAndLineReferenceDesc |
| Explanation | The University awards scholarships and grants to students enrolled in its programs. Scholarships and grants are awarded to students based on need as determined by the FAFSA, as well as performance in academics, leadership, music, and athletics. To be considered for scholarship assistance, students must apply for admission, submit academic transcripts of prior educational work and submit test scores (ACT/SAT/CLT). For grant consideration, students must additionally submit the FAFSA. Scholarships and grants are renewable based on meeting published academic requirements. Student progress is monitored to ensure they earn a minimum number of credits and a minimum GPA each academic year in order to maintain eligibility. Scholarships are applied directly to student accounts. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | false | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Samuel Dub Oliver | ||||||||||||||
| President & CEO | $293,522 | $0 | $0 | $0 | $1,669 | $0 | $43,200 | $0 | $78,330 | $0 | $416,721 | $0 | $0 | $0 |
| Rick Taphorn | ||||||||||||||
| CFO/VP Bus Affairs | $121,693 | $0 | $0 | $0 | $0 | $0 | $5,278 | $0 | $38,055 | $0 | $165,026 | $0 | $0 | $0 |
| Sheila Mitchell | ||||||||||||||
| Dean - Pharmacy | $203,773 | $0 | $325 | $0 | $0 | $0 | $8,191 | $0 | $10,184 | $0 | $222,473 | $0 | $0 | $0 |
| Mark Campbell | ||||||||||||||
| Women's Basketball Coach & Ath. Director | $154,462 | $0 | $0 | $0 | $0 | $0 | $6,397 | $0 | $55,010 | $0 | $215,869 | $0 | $0 | $0 |
| David Kuhl | ||||||||||||||
| Prof - Sch of Pharmacy | $158,600 | $0 | $0 | $0 | $0 | $0 | $6,799 | $0 | $80,892 | $0 | $246,291 | $0 | $0 | $0 |
| Andrew Martin | ||||||||||||||
| Prof - Sch of Pharmacy | $131,571 | $0 | $325 | $0 | $0 | $0 | $5,625 | $0 | $114,234 | $0 | $251,755 | $0 | $0 | $0 |
| John Carbonell | ||||||||||||||
| AVP - HR | $108,588 | $0 | $0 | $0 | $0 | $0 | $4,801 | $0 | $99,914 | $0 | $213,303 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule J, Part I, Line 1a Housing allowance or residence for personal use | FormAndLineReferenceDesc |
| Explanation | Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. President Oliver met the qualifications for and received a ministerial housing allowance during the tax year. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| The Health Educational and Housing Facility Board of the City of Jackson | |||||||
| A | 621209535 | 2022-03-24 | $9,989,045 | Refunding of 12/1/2009, 3/1/2010, and 12/17/2010 tax-exempt bonds | false | false | false |
| The Health Educational and Housing Facility Board of the City of Jackson | |||||||
| B | 621209535 | 2023-09-25 | $13,500,000 | Capital Project - Academic building | false | false | false |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | UnspentUnspentAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $4,574,488 | $9,989,045 | $9,989,045 | 2010 | Yes (true) | false | Yes (true) | Yes (true) | |||
| B | $0 | $13,500,000 | false | false | Yes (true) | Yes (true) | $50,001 | $1,757,606 | $11,692,393 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|
| A | false | false | false | false | 0.0 | false | false | Yes (true) |
| B | false | false | false | false | 0.0 | false | false | Yes (true) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | false | false | false | false | false | false | false | false | Yes (true) |
| B | false | false | false | false | false | false | false | false | Yes (true) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (true) |
| B | Yes (true) |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $14,475 | CashGrantAmt |
| Type Of Assistance | Scholarships | TypeOfAssistanceTxt |
| Assistance Purpose | Scholarships | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Margaret Susie Oliver | |||
| Family member of President | $40,582 | Compensation | false |
| Mary Nethery | |||
| Family member of Board Member | $66,072 | Compensation | false |
Schedule M IRS990ScheduleM
Books And Publications BooksAndPublicationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $2,710 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Cost | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 7 | ContributionCnt |
| Noncash Contributions Rpt F990 | $168,696 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $2,718,183 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Selling cost | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Miscellaneous | Desc |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $2,800 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Opinions of experts | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 1 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule M, Part I | FormAndLineReferenceDesc |
| Explanation | The number of contributions represent the number of contributions received, not the number of items donated. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 7a Members or stockholders electing members of governing body | Trustees of the University are elected by the Tennessee Baptist Convention, per bylaws, during its spring meeting. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. |
| Form 990, Part VI, Line 12c Conflict of interest policy | The University maintains a board-adopted conflict of interest policy. Trustees and officers are required to annually disclose potential conflicts of interest. The University monitors and enforces compliance with the policy by publishing it on the employee intranet, limiting business dealings with related parties, and discouraging activities that might be perceived as a conflict of interest. The President's Office is charged with monitoring and enforcing compliance with the policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | The executive committee of the board of trustees directs the process for and determines the compensation of the President. The executive committee uses comparability data such as published surveys and other regional and national indexes in their determination. The proceedings are documented in committee minutes. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | See narrative for Form 990, Part VI, Line 15a. |
| Form 990, Part VI, Line 19 Required documents available to the public | The organization makes these documents available in accordance with applicable law. |
| Form 990, Part VII, Section A | Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. |
| Form 990, Part VIII, Line 2f Other Program Service Revenue | Other Program Revenues - Total Revenue: 1571456, Related or Exempt Function Revenue: 1570265, Unrelated Business Revenue: 1191, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | Change in value of annuity agreements - 93999; |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Union University Foundation LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1050 Union University Dr | AddressLine1Txt |
| City | Jackson | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 38305 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legal Domicile State | TN | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |