2021-11-08T07:55:48-06:00 2021-06-30 BDO USA LLP 1100 Peachtree Street Suite 700 ATLANTA GA 303094516 990 2020-07-01 570314408 PRESBYTERIAN COLLEGE % JEFF SCACCIA PRES 8648338205 PO BOX 975 CLINTON SC 29325 matthew vandenberg PRESIDENT 8648338205 2021-11-05 true matthew vandenberg 999009999 Sandra L Feinsmith P01064157 4046886841 2021-11-01 3 2020 2022-09-23 18:48:47Z matthew vandenberg 503 S BROAD STREET CLINTON SC 29325 101176800 false X WWW.PRESBY.EDU X 1880 SC SEE SCHEDULE O. 26 26 774 250 0 0 8392604 13228536 59979823 60279735 687059 8732913 126685 103617 69186171 82344801 26503846 26594077 0 0 25854974 24230929 0 0 1201815 17238117 18336975 69596937 69161981 -410766 13182820 151722044 178788042 14859226 11076287 136862818 167711755 X SEE SCHEDULE O. false false 60306132 26594077 60325679 PRESBYTERIAN COLLEGE IS A PRIVATE, RESIDENTIAL, FOUR-YEAR LIBERAL ARTS COLLEGE. WITH SMALL CLASSES AND FACULTY WHO WANT THE BEST FOR STUDENTS, OUR SUPPORTIVE COMMUNITY PROVIDES MORE THAN AN EXCEPTIONAL LIBERAL ARTS EDUCATION. PRESBYTERIAN COLLEGE EMPOWERS STUDENTS TO BE SERVANT LEADERS IN THEIR COMMUNITIES THROUGH CHALLENGING ACADEMICS AND A CULTURE OF HONOR AND ETHICS. PRESBYTERIAN COLLEGE HAS A GRADUATE school OF HEALTH SCIENCES WHICH INCLUDES SCHOOL OF PHARMACY, PHYSICIAN ASSISTANT PROGRAM, AND AN OCCUPATIONAL THERAPY DOCTORAL PROGRAM. EACH PROFESSIONAL PROGRAM IS DESIGNED TO IMPROVE THE HEALTH OF SOUTH CAROLINIANS AND SOCIETY IN GENERAL BY DEVELOPING students with AN UNWAVERING ETHICAL FOUNDATION WHO WILL POSITIVELY IMPACT THE DELIVERY OF QUALITY, EQUITABLE CARE; WHO WILL DEDICATE THEIR LIVES TO COMMUNITY SERVICE; AND WHO WILL PROVIDE LEADERSHIP IN ADDRESSING THE HEALTH CARE NEEDS OF A DIVERSE PATIENT POPULATION. 60306132 true true false true false false false true false true true true false true true true false true true false true false false false false false false false true true false false false false true false false false true false false false false true false false false true 127 0 true 774 true false true CJ EI false false false false false false false false false false X 26 26 false false false false false false false true true false false false true true true true true true true false X JEFF SCACCIA 8648338205 ON CAMPUS CLINTON SC 29325 Robert Staton President 40.0 1.0 X 245481 0 26700 Jeff Scaccia VP of Finance 40.0 1.0 X 177204 0 31137 Suzanne Petrusch VP of Enrollment & Fin. Aid 40.0 0.0 X 161088 0 31915 Laverne Fuhrman Professor 40.0 0.0 X 144262 0 40428 Francis Mappin Professor 40.0 0.0 X 129846 0 54590 Joseph Weber Dean of Physician Asst. School 40.0 0.0 X 136405 0 38717 Kayce Shealy Professor 40.0 0.0 X 142835 0 27684 Don Raber Provost 40.0 0.0 X 139204 0 24436 Jacqueline Berkshire VP of Advancement 40.0 0.0 X 152262 0 10757 Ms laura fox professor 40.0 0.0 X 129692 0 32868 Robert Acunto Director of Athletics 40.0 0.0 X 138637 0 23428 Joy Smith VP of Campus Life 40.0 0.0 X 118444 0 22093 Barbara Fayad VP of HR (THRU 12/20) 40.0 0.0 X 113865 0 16694 MR BRAD BRYANT BOARD MEMBER 1.0 0.0 X 0 0 0 MR JOHN CLARK BOARD MEMBER 1.0 0.0 X 0 0 0 MR WILLIE COOPER BOARD MEMBER 1.0 0.0 X 0 0 0 MR KEN COUCH BOARD MEMBER 1.0 0.0 X 0 0 0 MR HARTWELL DEW BOARD MEMBER 1.0 0.0 X 0 0 0 MR TOM FREE BOARD MEMBER 1.0 0.0 X 0 0 0 MR GREGG FRIERSON BOARD MEMBER 1.0 0.0 X 0 0 0 MR JOHN INMAN BOARD MEMBER 1.0 1.0 X 0 0 0 MR JOHN JESELNIK BOARD MEMBER 1.0 0.0 X 0 0 0 MR WILL KUHNE BOARD MEMBER 1.0 0.0 X 0 0 0 MR EG LASSITER BOARD MEMBER 1.0 0.0 X 0 0 0 MR TOMMY LAWSON BOARD MEMBER 1.0 1.0 X 0 0 0 MR CODY MITCHELL BOARD MEMBER 1.0 0.0 X 0 0 0 MS ANN TAYLOR MORGAN BOARD MEMBER 1.0 0.0 X 0 0 0 MS JILL MOYLAN BOARD MEMBER 1.0 0.0 X 0 0 0 MR DANNY MURPHY BOARD MEMBER 1.0 0.0 X 0 0 0 MR WES NALLEY BOARD MEMBER 1.0 1.0 X 0 0 0 MR JERI PARRIS PERKINS BOARD MEMBER 1.0 0.0 X 0 0 0 MR JIM PFEIFFER BOARD MEMBER 1.0 0.0 X 0 0 0 MR TED PITTS BOARD MEMBER 1.0 0.0 X 0 0 0 MR HOLBROOK RAYNAL BOARD MEMBER 1.0 0.0 X 0 0 0 MR STAN REID BOARD MEMBER 1.0 1.0 X 0 0 0 MS RUTH ROPER BOARD MEMBER 1.0 1.0 X 0 0 0 MS LOUISE SLATER BOARD MEMBER 1.0 0.0 X 0 0 0 MR STEVE SMITH BOARD MEMBER 1.0 0.0 X 0 0 0 MR BRAD SPEARMAN BOARD MEMBER 1.0 0.0 X 0 0 0 Robin Boren BOARD MEMBER 1.0 0.0 X 0 0 0 Mr Jimmy Sain BOARD MEMBER 1.0 0.0 X 0 0 0 Mr Michael Nicholson BOARD MEMBER 1.0 0.0 X 0 0 0 Matthew vandenBerg President 40.0 1.0 X 0 0 0 Terri Tibbs VP of HR 40.0 0.0 X 0 0 0 1929225 0 381447 35 false true false Aramark PO Box 978839 DALLAS TX 753978839 DINING SERVICE 2249394 Harper Corporation 35 W Court Street Suite 400 GREENVILLE SC 29601 Construction mgmt 1970965 The Budd Group PO Box 890856 CHARLOTTE NC 282890856 FACILITIES 1275615 Waldrop Inc PO Box 369 REIDVILLE SC 293750369 FACILITIES 520569 Musco Sports Lighting LLC 100 1st Avenue West PO Box 808 OSKALOOSA IA 525770808 Construction mgmt 403875 19 6030171 7198365 299059 13228536 TUITION, ROOM, AND BOARD 611310 58895022 58895022 OTHER REVENUE 611310 784949 784949 ATHLETIC REVENUE 611310 578161 578161 SUMMER CONFERENCES 532000 21603 21603 60279735 3036567 3036567 0 0 57673 57673 0 57673 57673 24480390 18784044 5696346 5696346 5696346 0 0 0 0 0 0 98816 47955 50861 50861 NATIONAL COLLEGIATE TRUSTS K-1 900099 -4917 -4917 -4917 82344801 60325679 8790586 0 26594077 26594077 0 0 1456825 806537 512029 138259 0 19055521 16373532 2026438 655551 0 2277022 1863000 296259 117763 1441561 1212293 169543 59725 0 155859 17388 138471 92600 92600 0 0 498077 498077 2783858 2327292 443353 13213 115309 109682 5627 1989797 1554869 319300 115628 750943 491167 212469 47307 0 3466332 2467464 995204 3664 659819 529604 122988 7227 0 40154 32519 6849 786 138530 137839 691 0 1907723 956667 945666 5390 740356 692346 47363 647 DINING HALL & FOOD CHARGES 2208409 2184858 6441 17110 REPAIRS & MAINTENANCE 1618793 1297391 320611 791 OTHER SERVICES 281422 252422 27691 1309 COVID EXPENSES 200962 200962 688032 543024 128254 16754 69161981 60306132 7654034 1201815 3082741 6064215 20922674 21276697 3373823 2569532 410440 906246 0 0 0 0 724875 600605 43977 33805 430786 443874 69281628 37354110 28750895 31927518 48694999 65868125 35392154 37867705 0 0 0 0 9894680 11229720 151722044 178788042 3925396 3742597 0 0 5935957 1226382 0 0 0 0 0 0 3078058 2396662 0 0 1919815 3710646 14859226 11076287 X 38859398 48930613 98003420 118781142 136862818 167711755 151722044 178788042 X 13182820 18394088 -727971 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true false false true false false true false false false PART II-B, LINE 1, LOBBYING ACTIVITIES: PRESBYTERIAN COLLEGE, AS ONE OF TWENTY MEMBERS OF THE SOUTH CAROLINA INDEPENDENT COLLEGES AND UNIVERSITIES (SCICU) AND IN CONJUNCTION WITH THE SOUTH CAROLINA HIGHER EDUCATION TUITION GRANTS COMMISSION, PARTICIPATES IN THE TUITION GRANTS AWARENESS PROGRAM SPONSORED BY THESE TWO ORGANIZATIONS. THE COLLEGE STUDENTS TAKE PART IN AN ANNUAL WRITING CAMPAIGN, SHARING WITH THEIR RESPECTIVE STATE LEGISLATORS THE BENEFITS THAT TUITION GRANTS HAVE AFFORDED THE STUDENTS. THESE LETTERS PRECEDE THE SOUTH CAROLINA INDEPENDENT COLLEGE AND UNIVERSITY DAY PROCLAIMED EACH SPRING BY THE GOVERNOR WHEN SEVERAL PC STUDENTS VISIT THE STATE HOUSE AS GUESTS ALONG WITH OTHER STUDENTS FROM SCICU MEMBER INSTITUTIONS. A RECEPTION SPONSORED BY SCICU AFFORDS THE STUDENTS AN OPPORTUNITY TO MEET THEIR LEGISLATORS, AND THEY ARE ALSO RECOGNIZED AS SPECIAL GUESTS IN BOTH THE HOUSE AND SENATE CHAMBERS. 3763877 X X false 88099610 3695653 24506162 5451534 110849891 91533423 1009026 1235457 5256421 421875 88099610 91855297 1059385 4402606 5430755 353110 91533423 90184620 734380 7164112 5885000 342815 91855297 83401469 1445122 11703866 3854270 2108792 402795 90184600 0.04960 0.95040 0.00000 true false 4773582 4773582 42198518 37354110 4844408 14065249 14065249 8244279 8244279 31927518 37867705 C 37867705 TRUST FUND ASSETS 6294895 COLLECTIONS 3763877 CONTRIBUTIONS REC. FROM TRUSTS 757686 OTHER ASSETS 413262 11229720 0 CAPITAL LEASE OBLIGATIONS 1384571 ADVANCES FROM FEDERAL GOVERNMENT 463203 OTHER LIABILITIES 1862872 3710646 X PART III, LINE 4: THE COLLEGE'S COLLECTIONS ARE MADE UP OF ARTIFACTS OF HISTORICAL SIGNIFICANCE AND ART OBJECTS. THESE COLLECTIONS ARE HELD FOR PUBLIC EXHIBITIONS, EDUCATION, AND RESEARCH. PART V, LINE 4: THE COLLEGE'S ENDOWMENT CONSISTS OF APPROXIMATELY 750 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING SCHOLARSHIPS AND SUPPORT OF ACADEMIC AND SPORTS PROGRAMS. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED THE COLLEGE, PCREF AND THE FOUNDATION ARE ALL EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3). DUE TO THIS DETERMINATION, THE COLLEGE, PCREF AND THE FOUNDATION ARE ALSO EXEMPT FROM STATE INCOME TAXES. THE COLLEGE IS SUBJECT TO FEDERAL AND STATE INCOME TAX ON ITS NET UNRELATED BUSINESS INCOME. THE COLLEGE ADOPTED THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") GUIDANCE ON INCOME TAXES RELATED TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE CLARIFIES ACCOUNTING FOR UNCERTAINTY IN A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN BY AN ENTITY AND HENCE IN THE INCOME TAXES RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS. ESSENTIALLY, THE COLLEGE WOULD RECORD A LIABILITY IF IT TOOK A POSITION REGARDING TAXES DUE THAT WAS LIKELY TO BE DISPUTED AND HAD A REASONABLE CHANCE OF BEING OVERRULED BY A TAXING AUTHORITY. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF JUNE 30, 2021 OR 2020 AND ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. THE COLLEGE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. true true true true true true true false false false false false false false false true false true LINE 3 - EXPLANATION OF NON-DISCRIMINATORY POLICY: THE COLLEGE PUBLISHES IN THE OFFICIAL RECRUITING LITERATURE THE FOLLOWING: PRESBYTERIAN COLLEGE DOES NOT DISCRIMINATE AGAINST ANY APPLICANT OR STUDENT ON THE BASIS OF RACE, SEX, RELIGION, NATIONAL ORIGIN OR HANDICAP. LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID: PRESBYTERIAN COLLEGE STUDENTS MAY RECEIVE TITLE IV AID, FEDERAL LOANS, AND/OR SC TUITION GRANT ASSISTANCE. Central America and the Caribbean Investments 7729312 7729312 7729312 false false false false false false true SCHOLARSHIPS TO ATTEND PRESBYTERIAN COLLEGE 1016 26594077 PART I, LINE 2: PRESBYTERIAN COLLEGE AWARDS SCHOLARSHIPS, GRANTS, AND LOANS TO ITS STUDENTS. THE PROCEDURES FOR MONITORING THE USE OF THE FUNDS ARE PART OF THE FINANCIAL AID GUIDELINES AND THEY ARE UTILIZED TO DETERMINE THE QUALIFICATIONS OF THE RECIPIENT. THE GUIDELINES ARE PUBLISHED IN THE PRESBYTERIAN COLLEGE ACADEMIC CATALOG AND COMPLY WITH THE ELIGIBILITY REQUIREMENTS PUBLISHED BY THE US DEPARTMENT OF EDUCATION AND THE SC DEPARTMENT OF REVENUE. COMPLIANCE AUDITS ARE ALSO COMPLETED ANNUALLY BY AN INDEPENDENT ACCOUNTING FIRM. THE GRANTS AND SCHOLARSHIPS AWARDED ARE APPLIED DIRECTLY TO THE STUDENTS' ACCOUNTS. X X true true X X X false false false false false false false false false Robert Staton President 245481 0 0 0 0 0 0 0 26700 0 272181 0 0 0 Jeff Scaccia VP of Finance 177204 0 0 0 0 0 23385 0 7752 0 208341 0 0 0 Don Raber Provost 139204 0 0 0 0 0 5657 0 18779 0 163640 0 0 0 Jacqueline Berkshire VP of Advancement 152262 0 0 0 0 0 3971 0 6786 0 163019 0 0 0 Suzanne Petrusch VP of Enrollment & Fin. Aid 161088 0 0 0 0 0 22735 0 9180 0 193003 0 0 0 Robert Acunto Director of Athletics 138637 0 0 0 0 0 7186 0 16242 0 162065 0 0 0 Laverne Fuhrman Professor 144262 0 0 0 0 0 30738 0 9690 0 184690 0 0 0 Kayce Shealy Professor 142835 0 0 0 0 0 6082 0 21602 0 170519 0 0 0 Joseph Weber Dean of Physician Asst. School 136405 0 0 0 0 0 31233 0 7484 0 175122 0 0 0 Francis Mappin Professor 129846 0 0 0 0 0 38050 0 16540 0 184436 0 0 0 Ms laura fox professor 129692 0 0 0 0 0 14626 0 18242 0 162560 0 0 0 PART I, LINE 1A: ROBERT STATON, PRESIDENT OF PREsBYTERIAN COLLEGE, IS PROVIDED A HOUSE AND CAR. THE COLLEGE PROVIDES HOUSING TO THE PRESIDENT FOR THE CONVENIENCE OF THE EMPLOYER SO THAT THE PRESIDENT CAN PERFORM ESSENTIAL COLLEGE BUSINESS AND ACTIVITIES AT THE HOME. CLUB MEMBERSHIP IS USED TO ENTERTAIN DONORS AND OTHERS FOR COLLEGE BUSINESS. 16000 scholarship tuition assistance X 18 299059 FAIR MARKET VALUE false true false FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: AT PRESBYTERIAN COLLEGE, OUR PHILOSOPHY IS: OFFER A RIGOROUS EDUCATION WITH A BUILT-IN SUPPORT NETWORK. PROFESSORS, STUDENTS, ADMINISTRATORS - WE ALL WORK TOGETHER TO HELP EACH OTHER SUCCEED. WE WANT OUR STUDENTS TO BE ADVENTUROUS AND SUCCESSFUL; COMPETITIVE AND COMPASSIONATE. WE WORK AS A COMMUNITY, INSPIRING OUR STUDENTS TO LEARN, AND TO VALUE SERVICE ALONG THE WAY. OUR STUDENTS ARE INSPIRED FOR LIFE. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: THE COMPELLING PURPOSE OF PRESBYTERIAN COLLEGE, AS A CHURCH-RELATED COLLEGE, IS TO DEVELOP WITHIN THE FRAMEWORK OF CHRISTIAN FAITH THE MENTAL, PHYSICAL, MORAL, AND SPIRITUAL CAPACITIES OF EACH STUDENT IN PREPARATION FOR A LIFETIME OF PERSONAL AND VOCATIONAL FULFILLMENT AND RESPONSIBLE CONTRIBUTION TO OUR DEMOCRATIC SOCIETY AND THE WORLD COMMUNITY. THESE GOALS GUIDE THE COLLEGE IN ITS ATTEMPT TO FULFILL ITS MISSION: - TO HELP STUDENTS GAIN A BASIC KNOWLEDGE OF HUMANITIES, NATURAL SCIENCES, AND SOCIAL SCIENCES; A SPECIAL COMPETENCE IN ONE OR MORE PARTICULAR AREAS OF STUDY; AND AN ABILITY TO SEE THESE STUDIES AS PART OF THE LARGER SEARCH FOR TRUTH - TO DEVELOP IN STUDENTS THE ABILITY TO THINK CLEARLY AND INDEPENDENTLY, TO MAKE CRITICAL JUDGMENTS, AND TO COMMUNICATE EFFECTIVELY IN BOTH SPEECH AND WRITING - TO FOSTER IN STUDENTS AN AESTHETIC APPRECIATION OF THE ARTS AND LITERATURE - TO ACQUAINT STUDENTS WITH THE TEACHINGS AND VALUES OF THE CHRISTIAN FAITH - TO HELP STUDENTS DEVELOP MORAL AND ETHICAL COMMITMENTS, INCLUDING SERVICE TO OTHERS - TO HELP STUDENTS ATTAIN A SENSE OF DIGNITY, SELF-WORTH, AND APPRECIATION OF OTHER PERSONS OF DIVERSE BACKGROUNDS - TO ENCOURAGE IN STUDENTS AN APPRECIATION FOR TEAMWORK AND FOR PHYSICAL FITNESS AND ATHLETIC SKILLS THAT WILL CONTRIBUTE TO LIFELONG HEALTH - TO FOSTER IN STUDENTS AN APPRECIATION OF, AND CONCERN FOR, THE ENVIRONMENT AND NATURAL RESOURCES FORM 990, PART VI, SECTION B, LINE 11B: THE INSTITUTIONS' FORM 990 IS REVIEWED BY THE COLLEGE'S CONTROLLER, THE VICE PRESIDENT FOR FINANCE AND ADMINISTRATION, AND THE PRESIDENT. THE FORM 990, INCLUDING ALL SCHEDULES, IS PROVIDED TO THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES AND IS AN AGENDA ITEM FOR A MEETING OF THE AUDIT COMMITTEE, WHERE THOSE TRUSTEES ASK ANY QUESTIONS THEY HAVE OF THE COLLEGE STAFF. THE TRUSTEES OF THE AUDIT COMMITTEE ARE INDEPENDENT AND EXPERIENCED IN FINANCIAL MATTERS. THE INSTITUTION PROVIDES THE FINAL FORM 990 AND ALL SCHEDULES EXCEPT SCHEDULE B TO ALL VOTING MEMBERS OF THE GOVERNING BOARD BEFORE THE FORM IS FILED. (A REDACTED VERSION OF SCHEDULE B, EXCLUDING DONOR NAMES AND ADDRESSES IS PROVIDED TO ALL TRUSTEES TO PROTECT DONOR PRIVACY. AUDIT COMMITTEE MEMBERS, HOWEVER, WOULD HAVE ALREADY REVIEWED THE UN-REDACTED VERSION OF SCHEDULE B, AS NOTED ABOVE). FORM 990, PART VI, SECTION B, LINE 12C: BOARD OF TRUSTEES, COLLEGE OFFICERS, AND OTHER EMPLOYEES COMPLETE A CONFLICT-OF-INTEREST FORM ON AN ANNUAL BASIS. FORMS ARE REVIEWED BY THE COLLEGE PRESIDENT AND THE VICE PRESIDENT OF FINANCE AND ADMINISTRATION. BOARD MEMBERS WITH CONFLICTS RECUSE THEMSELVES FROM RELATED DECISIONS. FORM 990, PART VI, SECTION B, LINE 15: THE PRESIDENT'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES AFTER REVIEWING END OF THE YEAR EVALUATIONS. THE PROCESS IS PART OF A TWO-DAY MEETING IN AUGUST. SALARY IS COMPARED WITH CUPA DATA FOR A COMPARISON SET OF SCHOOLS. OFFICER SALARIES ARE DETERMINED BY THE COLLEGE PRESIDENT BASED ON MID-YEAR AND END OF YEAR EVALUATIONS OF SATISFACTORY ACHIEVEMENT OF GOALS AND OBJECTIVES, AND CUPA DATA FOR A COMPARISON GROUP OF SCHOOLS FOR SIMILAR POSITIONS IS ALSO CONSIDERED. FORM 990, PART VI, SECTION C, LINE 19: THE COLLEGE'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION. 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