SHORTER UNIVERSITY INC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- SHORTER UNIVERSITY INC (EIN 58-2624570)
- Tax period
- 2019-06-01 to 2020-05-31
- Filed
- 2021-04-08
- IRS object ID
- 202130989349301013
- Schema version
- 2019v5.2
- 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 L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-04-08T15:42:01-05:00 | ReturnTs |
| Tax Period End | 2020-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1255 Lakes Parkway Suite 105 | AddressLine1Txt |
| City | Lawrenceville | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30043 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 582624570 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Shorter University | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SHOR | BusinessNameControlTxt |
| Phone | 7062912121 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 315 Shorter Avenue | AddressLine1Txt |
| City | Rome | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 301654267 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Michelle Stricklin | PersonNm |
| Person Title | VP of Finance, CFO | PersonTitleTxt |
| Phone | 7062912121 | PhoneNum |
| Signature | 2021-04-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Ted R Batson Jr | PreparerPersonNm |
| PTIN | P00721951 | PTIN |
| Phone | 6785185301 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Dr Donald V Dowless | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 315 Shorter Avenue | AddressLine1Txt |
| City | Rome | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 301654267 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $37,266,339 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.shorter.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1873 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | Shorter University is a private Christian non-profit comprehensive liberal arts institution. | ActivityOrMissionDesc |
| Voting Members Governing Body | 30 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 30 | VotingMembersIndependentCnt |
| Total Employee | 524 | TotalEmployeeCnt |
| Total Volunteers | 40 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,469,140 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,906,651 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $30,472,757 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $30,439,044 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,715,459 | PYInvestmentIncomeAmt |
| CY Investment Income | $383,772 | CYInvestmentIncomeAmt |
| PY Other Revenue | $7,175 | PYOtherRevenueAmt |
| CY Other Revenue | -$433 | CYOtherRevenueAmt |
| PY Total Revenue | $35,664,531 | PYTotalRevenueAmt |
| CY Total Revenue | $36,729,034 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $10,956,793 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $12,477,233 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $14,334,659 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $12,800,533 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $279,198 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,404,204 | PYOtherExpensesAmt |
| CY Other Expenses | $9,795,024 | CYOtherExpensesAmt |
| PY Total Expenses | $35,695,656 | PYTotalExpensesAmt |
| CY Total Expenses | $35,072,790 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$31,125 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,656,244 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $57,979,928 | TotalAssetsBOYAmt |
| Total Assets EOY | $59,873,616 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $21,928,830 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $22,253,336 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $36,051,098 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $37,620,280 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Advancing God's Kingdom through a commitment to academic excellence, spiritual growth, Christian leadership, and global service within the context of a biblical worldview. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $20,054,417 | ExpenseAmt |
| Grant | $12,477,233 | GrantAmt |
| Revenue | $25,146,964 | RevenueAmt |
| Desc | Instructional - Funds expended for instructional activities in Associate, Bachelor, and Master degree programs. Enrollment in 2019-2020 included 1,881 students.Scholarship and financial aid - Comprehensive financial assistance program includes scholarships, grants, loans and part-time campus employment. Every student enrolled full-time at Shorter University receives some form of financial assistance. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,978,164 | ExpenseAmt |
| Revenue | $5,161,539 | RevenueAmt |
| Desc | Student support - Funds expended for activities contributing to students' well being and intellectual, cultural, and social development outside of formal instruction. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,147,700 | ExpenseAmt |
| Revenue | $130,541 | RevenueAmt |
| Desc | Academic support - Expenditures integral to the operation and support of the academic services of the University.Auxiliary enterprises - Expenditures to provide services to student, faculty, and staff including housing, cafeteria, and bookstore. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $29,180,281 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | 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 | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | 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 | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | 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 | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 2117 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 524 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| 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 | 30 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 30 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | 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 | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Michelle Stricklin | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7062912121 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 315 Shorter Avenue | AddressLine1Txt |
| City | Rome | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 301654267 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (41 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| Dr Donald Dowless | ||||||
| President | 60.00 | Yes (X) | $173,222 | $0 | $39,977 | |
| Dr Donald Martin | ||||||
| Provost | 60.00 | Yes (X) | $134,776 | $0 | $37,419 | |
| Susan Zeird part year | ||||||
| VP of Finance, CFO | 60.00 | Yes (X) | $107,237 | $0 | $607 | |
| Mr Jerry Emerson | ||||||
| Board Chair | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Dr Glenn Cummings part year | ||||||
| Board Chair | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Mr William Fricks | ||||||
| Vice Chair of Board | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Dr Danny Cochran | ||||||
| Secretary | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Dr Bob Bagley part Year | ||||||
| Secretary | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Dr Thomas Hammond | ||||||
| Ex Officio Member | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Dr Stephen Anthony | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Mr Randy Bo Bowen | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Mr Russ Brown | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Mrs Cheryl Cox | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Mrs Susie Gass | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Dr Gerald Harris | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Mr John Hatcher | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Ms Wanda Levan | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Mr Larry Maxey | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Dr Keith McBroom | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Rev Jeff Overton | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Mrs Amy Patterson | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Dr John Pennington | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Mr Greg Polley | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Mr Kelvin Ratliff | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Rev Bob Richardson | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Rev Drew Startup | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Dr Joe Tanner | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Mr Wayne Angel | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Rev Brian Carroll | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Mr Chris Cowart | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Mr Randall Farrell | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Mr Rick Ferrin | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Rev Barry Peppers | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Mr Lamar Pinso | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Rev Jon Price | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Mr Bryan Griffin part year | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Mrs Vivian Johnson part year | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Mr Rick Mills part year | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Mr Bryan Rice part year | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Rev Ben Smith part year | ||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Michelle Stricklin | ||||||
| VP of Finance, CFO | 60.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $415,235 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $78,003 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Sysco Atlanta LLC | |||||
| 2225 Riverdale Road | Colllege Park | GA | 30337 | Food Service | $532,753 |
| Jenzabar | |||||
| PO Box 55018 | Boston | MA | 02205 | Database Service | $371,247 |
| Clark Communications | |||||
| 2 Westside Drive | Ashville | NC | 28806 | Printing Service | $183,395 |
| Advanced Facilities Services | |||||
| 1165 S Post Oak Court | Springfield | MO | 65809 | Ground and Building Maintenance | $152,963 |
| Stephens & McRae Mechanical LLC | |||||
| 2 Juniper Ct Ste E | Covington | GA | 30016 | A/C Service Company | $112,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $67,516 | FundraisingAmt |
| Related Organizations | $2,274,519 | RelatedOrganizationsAmt |
| Government Grants | $2,493,804 | GovernmentGrantsAmt |
| All Other Contributions | $1,070,812 | AllOtherContributionsAmt |
| Noncash Contributions | $76,494 | NoncashContributionsAmt |
| Total Contributions | $5,906,651 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and fees | 611110 | $25,146,964 | $25,146,964 |
| Student support | 611110 | $5,161,539 | $5,161,539 |
| Academic support | 611110 | $130,541 | $130,541 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $30,439,044 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $390,573 | TotalRevenueColumnAmt |
| Exclusion | $390,573 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $8,595 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $8,595 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,595 | TotalRevenueColumnAmt |
| Exclusion | $8,595 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $519,398 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $525,399 | SecuritiesAmt |
| Other | $800 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$6,001 | SecuritiesAmt |
| Other | -$800 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$6,801 | TotalRevenueColumnAmt |
| Exclusion | -$6,801 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $2,078 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $67,516 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $11,106 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$9,028 | TotalRevenueColumnAmt |
| Exclusion | -$9,028 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,729,034 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $30,439,044 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $383,339 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,477,233 | TotalAmt |
| Program Services | $12,477,233 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $517,903 | TotalAmt |
| Program Services | $238,235 | ProgramServicesAmt |
| Management And General | $234,096 | ManagementAndGeneralAmt |
| Fundraising | $45,572 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,161 | TotalAmt |
| Program Services | $35,161 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,052,471 | TotalAmt |
| Program Services | $8,943,445 | ProgramServicesAmt |
| Management And General | $959,926 | ManagementAndGeneralAmt |
| Fundraising | $149,100 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,429,719 | TotalAmt |
| Program Services | $1,253,280 | ProgramServicesAmt |
| Management And General | $159,809 | ManagementAndGeneralAmt |
| Fundraising | $16,630 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $765,279 | TotalAmt |
| Program Services | $655,798 | ProgramServicesAmt |
| Management And General | $95,907 | ManagementAndGeneralAmt |
| Fundraising | $13,574 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,171 | TotalAmt |
| Management And General | $54,171 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,487 | TotalAmt |
| Management And General | $130,487 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,250 | TotalAmt |
| Management And General | $1,250 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,328,317 | TotalAmt |
| Program Services | $639,511 | ProgramServicesAmt |
| Management And General | $688,806 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,335 | TotalAmt |
| Program Services | $9,779 | ProgramServicesAmt |
| Management And General | $12,158 | ManagementAndGeneralAmt |
| Fundraising | $9,398 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $343,912 | TotalAmt |
| Management And General | $343,912 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,314,258 | TotalAmt |
| Program Services | $97,163 | ProgramServicesAmt |
| Management And General | $1,217,095 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $504,921 | TotalAmt |
| Program Services | $498,141 | ProgramServicesAmt |
| Management And General | $5,754 | ManagementAndGeneralAmt |
| Fundraising | $1,026 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $969,331 | TotalAmt |
| Program Services | $534,379 | ProgramServicesAmt |
| Management And General | $414,952 | ManagementAndGeneralAmt |
| Fundraising | $20,000 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $747,644 | TotalAmt |
| Program Services | $649,017 | ProgramServicesAmt |
| Management And General | $98,627 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,217,488 | TotalAmt |
| Program Services | $1,047,040 | ProgramServicesAmt |
| Management And General | $170,448 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $743,289 | TotalAmt |
| Program Services | $484,454 | ProgramServicesAmt |
| Management And General | $258,835 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Repairs and Maintenance | $374,285 | $87,894 | $286,391 |
| Bad Debt Expense | $270,150 | $270,150 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,764,186 | TotalAmt |
| Program Services | $1,529,751 | ProgramServicesAmt |
| Management And General | $210,537 | ManagementAndGeneralAmt |
| Fundraising | $23,898 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,072,790 | TotalAmt |
| Program Services | $29,180,281 | ProgramServicesAmt |
| Management And General | $5,613,311 | ManagementAndGeneralAmt |
| Fundraising | $279,198 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $623,295 | BOYAmt |
| EOY | $3,348,331 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $438,122 | BOYAmt |
| EOY | $329,032 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $760,519 | BOYAmt |
| EOY | $901,812 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,025 | BOYAmt |
| EOY | $13,435 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $379,343 | BOYAmt |
| EOY | $248,099 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $69,482,219 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $32,246,078 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,216,844 | BOYAmt |
| EOY | $37,236,141 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,581,653 | BOYAmt |
| EOY | $14,899,401 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,592,889 | BOYAmt |
| EOY | $1,564,529 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,022,281 | BOYAmt |
| EOY | $977,232 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $354,957 | BOYAmt |
| EOY | $355,604 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,979,928 | BOYAmt |
| EOY | $59,873,616 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,500,775 | BOYAmt |
| EOY | $1,285,348 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $589,833 | BOYAmt |
| EOY | $470,656 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,914,574 | BOYAmt |
| EOY | $17,251,116 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,726,033 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,923,648 | BOYAmt |
| EOY | $1,520,183 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,928,830 | BOYAmt |
| EOY | $22,253,336 | 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 | $21,760,321 | BOYAmt |
| EOY | $23,799,951 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,290,777 | BOYAmt |
| EOY | $13,820,329 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,051,098 | BOYAmt |
| EOY | $37,620,280 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,979,928 | BOYAmt |
| EOY | $59,873,616 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,656,244 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$30,861 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$56,201 | 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 | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,440,444 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,153,010 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,503,439 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,469,140 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,906,651 | CurrentTaxYearAmt |
| Total | $25,472,684 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,440,444 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,153,010 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,503,439 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,469,140 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,906,651 | CurrentTaxYearAmt |
| Total | $25,472,684 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,164,246 | SubstantialContributorsTotAmt |
| Public Support Total170 | $24,308,438 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $481,651 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $289,431 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $307,666 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $426,564 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $399,168 | CurrentTaxYearAmt |
| Total | $1,904,480 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $7,936 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,694 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,078 | CurrentTaxYearAmt |
| Total | $16,708 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $27,393,872 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $165,443,978 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.88740 | PublicSupportCY170Pct |
| Public Support PY170 | 0.86650 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part II, Line 10, Explanation of Other Income: | Insurance proceeds - 2017 Amount: $ 7,936. 2018 Amount: $ 3,833. Fundraising event fees - 2018 Amount: $ 2,861. 2019 Amount: $ 2,078. |
| Schedule A, Part II: | The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. |
Schedule 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
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $319,669 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,528,688 | BeginningYearBalanceAmt |
| Contributions | $24,041 | ContributionsAmt |
| Investment Earnings Or Losses | $242,855 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $682,988 | GrantsOrScholarshipsAmt |
| End Year Balance | $10,112,596 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $13,511,208 | BeginningYearBalanceAmt |
| Contributions | $44,047 | ContributionsAmt |
| Investment Earnings Or Losses | $420,277 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $600,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,846,844 | OtherExpendituresAmt |
| End Year Balance | $10,528,688 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $13,002,208 | BeginningYearBalanceAmt |
| Contributions | $118,930 | ContributionsAmt |
| Investment Earnings Or Losses | $933,104 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $543,034 | GrantsOrScholarshipsAmt |
| End Year Balance | $13,511,208 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $14,613,760 | BeginningYearBalanceAmt |
| Contributions | $10,390 | ContributionsAmt |
| Investment Earnings Or Losses | $1,597,169 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $862,800 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,356,311 | OtherExpendituresAmt |
| End Year Balance | $13,002,208 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $15,261,282 | BeginningYearBalanceAmt |
| Contributions | $1,056,538 | ContributionsAmt |
| Investment Earnings Or Losses | -$113,138 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $658,800 | GrantsOrScholarshipsAmt |
| Other Expenditures | $932,122 | OtherExpendituresAmt |
| End Year Balance | $14,613,760 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $10,000 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $2,836,233 | OtherCostOrOtherBasisAmt |
| Book Value | $2,846,233 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $48,510,270 | OtherCostOrOtherBasisAmt |
| Depreciation | $23,509,973 | DepreciationAmt |
| Book Value | $25,000,297 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,801,709 | OtherCostOrOtherBasisAmt |
| Depreciation | $873,179 | DepreciationAmt |
| Book Value | $928,530 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,224,291 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,862,926 | DepreciationAmt |
| Book Value | $8,361,365 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $99,716 | OtherCostOrOtherBasisAmt |
| Book Value | $99,716 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $37,236,141 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Annuities payable | $5,292 |
| Refundable advances from federal government | $827,428 |
| Conditional asset retirement obligation | $687,463 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,520,183 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $24,772,045 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$30,861 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $11,106 | OtherRevenueAmt |
| Revenue Not Reported | -$19,755 | RevenueNotReportedAmt |
| Revenue Subtotal | $24,791,800 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $1,250 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $11,935,984 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $11,937,234 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $36,729,034 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $23,202,863 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $11,106 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $11,106 | ExpensesNotReportedAmt |
| Expenses Subtotal | $23,191,757 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $1,250 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $11,879,783 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $11,881,033 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $35,072,790 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III, Line 4: | Collection items consist of artwork, artifacts, and exotic taxidermy donated to the University, which are on display in various locations on the campus. |
| Part V, Line 4: | The majority of Shorter University's endowment intends to provide scholarships to students with a small amount restricted for professorships. |
| Part XI, Line 2d - Other Adjustments: | Event Expenses 11,106. |
| Part XI, Line 4b - Other Adjustments: | Student financial aid netted with revenue on financial statement 11,879,783. Change in value of split interest agreement 56,201. |
| Part XII, Line 2d - Other Adjustments: | Fundraising event expenses 11,106. |
| Part XII, Line 4b - Other Adjustments: | Student financial aid netted with revenue on financial statement 11,879,783. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | 0 | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | The school's nondiscriminatory policy can be found on page 4 of the 2019 - 2020 Academic Catalog. https://www.https://www.shorter.edu/wp-content/uploads/Academ The policy is currently listed on the Shorter University website and was added to the organization's homepage during the fiscal year. https://www.shorter.edu/ |
| Schedule E, Part I, Line 6 | The federal government awards the University various monies restricted for student financial aid. The monies are awarded through federal programs: Pell Grant (Pell), Federal Direct Student Loans (FDL), Federal Work Study (FWS), Federal Supplemental Educational Opportunity Grant (FSEOG), Higher Education Emergency Relief Fund (HEERF), U.S. Small Business Administration PPP Loan (PPP), and TEACH Grants (TEACH). |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | Program services | TypeOfActivitiesConductedTxt |
| Specific Services Provided | Study abroad | SpecificServicesProvidedTxt |
| Region Total Expenditures | $13,622 | RegionTotalExpendituresAmt |
| 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 | $13,622 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $13,622 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, line 3: | Accrual method is used to account for foreign expenditures. |
| Part III Accounting Method: |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | President's Gala | Event1Nm |
| Gross Receipts Event1 | $65,839 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $63,997 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $1,842 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $5,492 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $4,743 | OtherDirectExpensesEvent1Amt |
| Event2 | Fundraising Tea | Event2Nm |
| Gross Receipts Event2 | $3,755 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $3,519 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $236 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $871 | FoodAndBeverageEvent2Amt |
| Gross Receipts Total | $69,594 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $67,516 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $2,078 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $6,363 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $4,743 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $11,106 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$9,028 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| Scholarships | 1014 | $11,879,933 |
| HEERF | 815 | $597,300 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Shorter University participates in the student financial assistance programs through the U.S. Department of Education. Funds are awarded and applied to student accounts based on the Department of Education guidelines set forth by the Title IV programs. | 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 (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | 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 | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dr Donald Dowless | ||||||||||||||
| President | $170,450 | $0 | $0 | $0 | $2,772 | $0 | $0 | $0 | $40,957 | $0 | $214,179 | $0 | $0 | $0 |
| Dr Donald Martin | ||||||||||||||
| Provost | $130,204 | $0 | $0 | $0 | $4,572 | $0 | $0 | $0 | $38,314 | $0 | $173,090 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 1a | FormAndLineReferenceDesc |
| Explanation | Per direction from the Board of Trustees and in accordance with IRC Section 119, the President of the University resides on campus in University provided non-taxable housing with a yearly rental value of $24,000. | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $5,911 | CashGrantAmt |
| Type Of Assistance | Financial Aid | TypeOfAssistanceTxt |
| Assistance Purpose | Tuition Assistance | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Allison Startup | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Family member of Rev. Drew Startup, Trustee | RelationshipDescriptionTxt |
| Transaction | $35,161 | TransactionAmt |
| Transaction | Wages & Benefits | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp (4 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Equipment | 32 | $57,884 | Appraisal |
| Yes (X) | Travel/Meals | 45 | $10,718 | Cost |
| Yes (X) | Misc | 42 | $7,826 | Replacement cost |
| Yes (X) | Landscaping | 2 | $66 | Cost |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | 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, Section A, line 1 | The governing body delegates broad authority to an Executive Committee consisting of the Chair, the Vice Chair,and Secretary of the Board of Trustees, the Chair of the Finance and Investment Committee, and three other Board of Trustees members elected by the Board of Trustees at the annual meeting. The Executive Committee has full power and authority to act and to transact any business for and on behalf of the University and in the place of the Board of Trustees during the interim between meetings of the Board of Trustees. |
| Form 990, Part VI, Section A, line 6 | The Baptist Convention of the State of Georgia is the University's sole member. |
| Form 990, Part VI, Section A, line 7a | All Trustees shall be elected by the Member, including those elected to fill any vacancy on the Board of Trustees. |
| Form 990, Part VI, Section A, line 7b | All Trustees are elected by the Member and the Member has the right to vote on any proposal of dissolution. |
| Form 990, Part VI, Section B, line 11b | The Form 990 is prepared by an independent CPA firm and is reviewed in detail by the Chief Financial Officer. The reviewed Form 990 is then forwarded to the Board of Trustees before it is filed with the IRS. |
| Form 990, Part VI, Section B, line 12c | The University requires employees, the Board of Trustees, and Officers to annually sign a conflict of interest statements disclosing any conflicts of interest. The administrative assistant to the President reviews the statements and gives any statements indicating a conflict to the President; the President discloses the conflict to the head of the Board; the Board or a committee determines whether an actual conflict exists. If a conflict of interest arises at a board meeting, the Board member is prohibitted from voting on or discussing any matter in which they have a conflict. |
| Form 990, Part VI, Section B, line 15a | 15a) The independent Compensation Committee approves the President's compensation annually and the deliberation and decision are documented in the committee minutes. A compensation comparability study was conducted four years ago. 15b) Independent members of the board of trustees approve the annual budget which includes compensation for other officers. The salary approval forms are reviewed and signed by the President. These signed forms are kept in the individual's employment file. |
| Form 990, Part VI, Section C, line 19 | The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. |
| Form 990, Part XI, line 9: | Change in value of split interest agreement -56,201. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Baptist Convention of the State of Georgia | |||||||||||
| 6405 Sugarloaf Parkway | Duluth | GA | 30097 | 580566245 | Church | GA | 501(c)(3) | Line 1 | N/A | 0 | |
| Georgia Baptist Foundation Inc | |||||||||||
| 6405 Sugarloaf Parkway | Duluth | GA | 30097 | 586030046 | Trust agency for endowments | GA | 501(c)(3) | Line 1 | 0 | Baptist Convention of the State of Georgia | |
| 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 | Yes (1) | 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 | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | 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 |