2019-05-14T13:39:50-05:00 2018-06-30 KPMG LLP 300 North Greene Street Suite 400 Greensboro NC 27401 990 2017-07-01 580566205 MOREHOUSE COLLEGE % HASKELL B RUFF MORE 4046812800 830 WESTVIEW DRIVE SW ATLANTA GA 30314 HASKELL B RUFF AVP & CONTROLLER 4046812800 2019-05-14 true WHITNEY E BLAIR P01226647 3362753394 2019-05-13 167.68.102.5 56038220191345000006 2019-05-14 P 9DC12A2BFBD0952806A513A2DFE339E4C2D22F2E 5D7B52A41C2226A5E4849843C7D809138903E6FF 2017 2019-02-21 02:37:17Z DR DAVID A THOMAS 830 WESTVIEW DRIVE SW ATLANTA GA 30314 152100692 false X WWW.MOREHOUSE.EDU X 1867 GA MOREHOUSE COLLEGE IS A HISTORICAL BLACK COLLEGE WHOSE MISSION IS TO DEVELOP MEN WITH DISCIPLINED MINDS WHO WILL LEAD LIVES OF LEADERSHIP AND SERVICE. 25 24 1190 24 17983 0 25535988 24782512 53261220 57423099 2338818 12505317 25269948 26068549 106405974 120779477 22056154 26531062 0 0 47201980 48458120 15000 15000 2721632 40833504 38618656 110106638 113622838 -3700664 7156639 330286285 335384111 76756121 78594566 253530164 256789545 X THE MISSION OF MOREHOUSE COLLEGE IS TO DEVELOP MEN WITH DISCIPLINED MINDS WHO WILL LEAD LIVES OF LEADERSHIP AND SERVICE. A PRIVATE HISTORICALLY BLACK LIBERAL ARTS COLLEGE FOR MEN, MOREHOUSE REALIZES THIS MISSION BY EMPHASIZING THE INTELLECTUAL AND CHARACTER DEVELOPMENT OF ITS STUDENTS. IN ADDITION, THE COLLEGE ASSUMES SPECIAL RESPONSIBILITY FOR TEACHING THE HISTORY AND CULTURE OF BLACK PEOPLE. FOUNDED IN 1867 AND LOCATED IN ATLANTA, GEORGIA, MOREHOUSE IS AN ACADEMIC COMMUNITY DEDICATED TO TEACHING, SCHOLARSHIP, AND SERVICE, AND THE CONTINUING SEARCH FOR TRUTH AS A LIBERATING FORCE. AS SUCH, THE COLLEGE OFFERS INSTRUCTIONAL PROGRAMS IN THREE DIVISIONS - BUSINESS AND ECONOMICS, HUMANITIES AND SOCIAL SCIENCES, AND SCIENCE AND MATHEMATICS - AS WELL AS EXTRACURRICULAR ACTIVITIES THAT: 1. DEVELOP SKILLS IN ORAL AND WRITTEN COMMUNICATIONS, ANALYTICAL AND CRITICAL THINKING, AND INTERPERSONAL RELATIONSHIPS; 2. FOSTER AN UNDERSTANDING AND APPRECIATION OF WORLD CULTURES, ARTISTIC AND CREATIVE EXP false false 48126363 313077 80277100 PROVIDING HIGHER EDUCATION TO STUDENTS UNDER A DEGREE PROGRAM. INSTRUCTION TO OVER 2,100 UNDERGRADUATE STUDENTS IN CURRICULA SUCH AS EDUCATION, SCIENCES, HUMANITIES, AND MATH. THE COLLEGE PROVIDES ITS STUDENTS WITH THE HIGHEST QUALITY OF EDUCATION IN AN ACADEMICALLY PROGRESSIVE ENVIRONMENT. 26217985 26217985 PROVIDING SCHOLARSHIPS TO DESERVING STUDENTS. THOUGH STUDENT AID, THE COLLEGE OFFERS SUPPORT IN THE FORM OF SCHOLARSHIPS, GRANTS, LOANS, AND WORK STUDY TO STUDENTS BASED ON FINANCIAL NEED TO ALLOW STUDENTS A COLLEGE EDUCATION WHO MAY NOT OTHERWISE BE ABLE TO ATTEND. 6252538 CONDUCTING RESEARCH AND OTHER ACADEMIC PROGRAMS FOR THE BENEFIT OF ITS STUDENT BODY AND THE GENERAL PUBLIC. 80596886 true true false false false false false true false true true true false false true true true false true false true true false true true false false false true true false false false false false false false false false false false false false true true false false false true X 667 0 true 1190 true true true false false false false false false false false false X 25 24 false false false false false false false true true false false true true true true true true true true false GA X HASKELL B RUFF 4046812800 830 WESTVIEW DRIVE SW ATLANTA GA 30314 Harold Martin Interim President 40.0 0.0 X X 250000 0 8540 Mr Willie Woods Chairman 1.0 0.0 X 0 0 0 Mr John L Thornton Vice-Chairman 1.0 0.0 X 0 0 0 Mr Richard Thaler Jr Treasurer 1.0 0.0 X 0 0 0 Mr Avery Munnings Secretary 1.0 0.0 X 0 0 0 Dr Dorthy Cowser Yancy Assistant Secretary 1.0 0.0 X 0 0 0 Mrs Billye Aaron Trustee 1.0 0.0 X 0 0 0 Mr A Scott Bolden Trustee 1.0 0.0 X 0 0 0 Mr Dan T Cathy Trustee 1.0 0.0 X 0 0 0 Mr Christopher Cowan Trustee 1.0 0.0 X 0 0 0 Mr James Dinkins Trustee 1.0 0.0 X 0 0 0 Ms Valerie Ervin Trustee 1.0 0.0 X 0 0 0 MrSamuel R Johnson Trustee 1.0 0.0 X 0 0 0 Mr Dale E Jones Trustee 1.0 0.0 X 0 0 0 Mr Lamell McMorris Trustee 1.0 0.0 X 0 0 0 Mr Charles D Moody Trustee 1.0 0.0 X 0 0 0 Ms Marvonia Moore Trustee 1.0 0.0 X 0 0 0 Rev Otis Moss III Trustee 1.0 0.0 X 0 0 0 Mr Rufus Rivers Trustee 1.0 0.0 X 0 0 0 Dr Beverly Daniel Tatum Trustee 1.0 0.0 X 0 0 0 Mr Euclid Walker Trustee 1.0 0.0 X 0 0 0 Dr John A Wallace Trustee 1.0 0.0 X 0 0 0 Mr Stan Washington Trustee 1.0 0.0 X 0 0 0 Ambassador Andrew Young Trustee 1.0 0.0 X 0 0 0 Dr David A Thomas President 1.0 0.0 X X 0 0 3094 Amanda Bailey AVP for Human Resources 40.0 0.0 X 136177 0 19773 Garaikai Campbell SVP of Academic Affairs/Prov 40.0 0.0 X 253751 0 4500 Timothy Sams VP for Student Development 40.0 0.0 X 203250 0 28665 Undria Stalling Chief Audit Officer 40.0 0.0 X 161142 0 17624 Terrance Dixon AVP of Enrollment Management 40.0 0.0 X 153654 0 11226 Lacrecia Cade General Counsel 40.0 0.0 X 217911 0 3494 Alan D Robertson VP for Business & Finance/CFO 40.0 0.0 X 235708 0 20184 David Lerch Director of Finance 40.0 0.0 X 151878 0 10077 Frederica White Associate General Counsel 40.0 0.0 X 154000 0 12493 James Tyson Chief Advancement Officer 40.0 0.0 X 183524 0 12106 Andre Bertrand AVP for Campus Operations 40.0 0.0 X 179104 0 22795 Phillip Howard Exec Director of Innovation/TT 40.0 0.0 X 175671 0 17653 John Brown Interim VP for OIA 40.0 0.0 X 178559 0 5891 Felicia Murphy-Phillips Sr. Leadership Gifts Officer 40.0 0.0 X 158333 0 21091 William Taggart Executive-in-Residence/COO 40.0 0.0 X 250000 0 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87802450 397597 397597 87404853 26217985 26217985 113622838 Form Sch D Part III Line 4 ART COLLECTIONS MAINTAINING AN ART COLLECTION BY THE ORGANIZATION SERVES COLLEGE, COMMUNITY, STATE, AND NATIONAL AUDIENCES BY COLLECTING, PRESERVING, PRESENTING, AND INTERPRETING THE WORK OF ARTISTS. THE ORGANIZATION ENCOURAGES AESTHETIC AND CRITICAL AWARENESS BY ENGAGING IN RESEARCH, SCHOLARSHIP, AND COMMUNITY OUTREACH, AND THE DEVELOPMENT OF PUBLICATIONS, EXHIBITIONS, AND EDUCATION PROGRAMS. THROUGH THESE VARIED ACTIVITIES, THE ART COLLECTION PROVIDES A FORUM FOR ART, ARTISTS, AND AUDIENCES WHICH ENHANCES THE LIFE OF THE ORGANIZATION AND COMMUNITY AND BRINGS NATIONAL ATTENTION TO THE ORGANIZATION. Form Sch D Part V Line 4 ENDOWMENT FUND USES The College follows the provisions of ASC Subtopic 958-205, Presentation of Financial Statements relative to its endowment. Form Sch D Part X Line 2 ASC 740 DISCLOSURE The College is recognized as an organization exempt from federal income taxes under Section 501(a) of the Internal Revenue Code (the Code) as an organization described in Section 501(c)(3) whereby only unrelated business income, as defined by Section 512(a) of the Code, is subject to federal income tax. The College s management has reviewed its tax positions and determined that it does not have material uncertain tax positions that should be reflected in the financial statements for 2018 or 2017. FORM SCH D PART XI LINE 4B AND XII LINE 4B OTHER RECONCILING ITEMS STUDENT AID $26,217,985 FORM SCH D PART XI LINE 2D AND PART XII LINE 2D OTHER RECONCILING ITEMS Fundraising Expense Reclass $397,597 true true true true true true true false false false false false false false false true false true Form Sch E Part I Line 3 RACIALLY NONDISCRIMINATORY POLICY MOREHOUSE COLLEGE PUBLISHES ITS NONDISCRIMINATORY POLICIES IN NUMEROUS DOCUMENTS OF THE COLLEGE INCLUDING THE SCHOOL CATALOG, STUDENT HANDBOOK REGISTRATION POSTERS, AND NEWSPAPER ADVERTISEMENTS. Form Sch E Part I Line 6a FINANCIAL ASSISTANCE FROM A GOVERNMENT AGENCY STUDENTS RECEIVED $5,372,052 FROM THE FEDERAL PELL GRANT PROGRAM AND $35,946,867 FROM THE FEDERAL DIRECT STUDENT LOAN PROGRAM FOR THE CURRENT FISCAL YEAR. IN ADDITION, VARIOUS FEDERAL, STATE AND LOCAL GRANTS HAVE BEEN RECEIVED TO SUPPORT THE PROGRAMS OF MOREHOUSE COLLEGE. true Central America and the Caribbean 0 0 Investments 6697321 Europe (Including Iceland and Greenland) 0 0 Investments 5593095 Central America and the Caribbean 0 0 Grantmaking 198525 East Asia and the Pacific 0 0 Grantmaking 42500 Europe (Including Iceland and Greenland) 0 0 Grantmaking 46052 Sub-Saharan Africa 0 0 Grantmaking 26000 0 0 0 0 12603493 12603493 Sub-Saharan Africa Study Abroad Study Abroad 26000 Check N/A N/A East Asia and the Pacific Study Abroad Study Abroad 42500 Check N/A N/A Central America and the Caribbean Study Abroad Study Abroad 158525 Check N/A N/A Europe (Including Iceland and Greenland) Study Abroad Study Abroad 15800 Check N/A N/A Central America and the Caribbean Study Abroad Study Abroad 37000 Check N/A N/A Europe (Including Iceland and Greenland) Study Abroad 30252 Check N/A N/A 0 6 true false true true false false FORM SCH F PART I LINE 2 PROCEDURES FOR MONITORING GRANTS & OTHER ASSISTANCE OUTSIDE THE U.S. THE COLLEGE MAINTAINS A CUSTODIAL ACCOUNT FOR FUNDS RAISED AND CONTRIBUTED BY STUDENTS AND FACULTY WHO WILL BE PARTICIPATING IN STUDY ABROAD PROGRAMS. AS A STUDY ABROAD PROGRAM IS PLANNED, THE FACULTY SPONSOR COMPILES THE LIST OF STUDENTS THAT WILL ATTEND AND THE COST OF THE PROGRAM (INCLUDING, BUT NOT LIMITED TO, PROGRAM TUITION AND MATERIALS, TRAVEL, LODGING, ETC.). THE COLLEGE THEN TRANSFERS THE FUNDS FOR THE PROGRAM TO A LOCAL IN-COUNTRY TRAVEL ORGANIZATION TO ORGANIZE THE PROGRAM LOGISTICS AND PAYMENTS ON BEHALF OF THE STUDY ABROAD ATTENDEES. THE ORGANIZATION MAINTAINS DETAILED RECORDS OF EXPENDITURES MADE FOR ALL STUDY ABROAD FUNDS DISPERSED. FORM SCH F PART I LINE 3 & PART II LINE 1 THE ACCOUNTING METHOD USED TO ACCOUNT FOR THE EXPENDITURES REPORTED ON PART I AND THE GRANTS AND OTHER ASSISTANCE REPORTED ON PART II IS THE ACCRUAL METHOD. X X X X X X X true RH BOLTON GALA CONSULTANT false 1093595 15000 1078595 1093595 15000 1078595 GA CANDLE GALA 1093595 1042695 50900 206063 191534 0 1093595 1042695 50900 206063 191534 397597 -346697 true Scholarship & Student Aid 3160 26217985 N/A N/A Form Sch I Part I Line 2 GRANT SUBSTANTIATION THE ORGANIZATION FOLLOWS FEDERAL, STATE AND INSTITUTIONAL GUIDELINES AND METHODOLOGIES FOR DETERMINING ELIGIBILITY AND AWARDING OF NEED-BASED FINANCIAL AID. FOR MERIT-BASED GRANTS, THE ORGANIZATION AWARDS THE GRANTS IN COMPLIANCE WITH THE STIPULATIONS OF THE UNDERLYING GOVERNING INSTRUMENT (I.E. DONOR ENDOWMENT AGREEMENTS, AND OTHER DONOR DOCUMENTATION). THE ORGANIZATION MAINTAINS DETAILED RECORDS OF COMPLIANCE FOR ALL GRANTS DISPERSED. ASSISTANCE TO MOREHOUSE COLLEGE STUDENTS IN THE FORM OF SCHOLARSHIPS ARE AWARDED FOR THE PURPOSE OF AIDING WITH THE COST OF ATTENDING THE UNIVERSITY, I.E. FOR TUITION, HOUSING, AND MEALS. SCHOLARSHIPS ARE BASED ON ACADEMIC ACHIEVEMENT, NEED, AND OTHER DONOR REQUIREMENTS SUCH AS LOCATION OF RESIDENCE. MOREHOUSE COLLEGE HAS CRITERIA FOR THE ELIGIBILITY REQUIREMENTS NEEDED TO AWARD A SCHOLARSHIP. X true true X X X X X false false false false false false false false false Harold Martin Interim President 250000 0 0 8540 0 258540 0 Amanda Bailey AVP for Human Resources 136177 3306 0 16467 0 155950 0 Garaikai Campbell SVP of Academic Affairs/Prov 253751 4500 0 0 0 258251 0 Timothy Sams VP for Student Development 203250 9900 0 18765 0 231915 0 Undria Stalling Chief Audit Officer 161142 5283 0 12341 0 178766 0 William Taggart Executive-in-Residence/COO 250000 2500 0 0 0 252500 0 Terrance Dixon AVP of Enrollment Management 153654 3546 0 7680 0 164880 0 Lacrecia Cade General Counsel 217911 3494 0 0 0 221405 0 Alan D Robertson VP for Business & Finance/CFO 235708 11050 0 9134 0 255892 0 James Tyson Chief Advancement Officer 183524 7146 0 4960 0 195630 0 Andre Bertrand AVP for Campus Operations 179104 8405 0 14390 0 201899 0 Phillip Howard Exec Director of Innovation/TT 175671 8432 0 9221 0 193324 0 John Brown Interim VP for OIA 178559 5206 0 685 0 184450 0 Felicia Murphy-Phillips Sr. Leadership Gifts Officer 158333 7600 0 13491 0 179424 0 David Lerch Director of Finance 151878 10044 0 33 0 161955 0 Frederica White Associate General Counsel 154000 0 0 12493 0 166493 0 JOHN S WILSON Former President 319456 5122 0 0 0 324578 0 Form Sch J Part I Line 1a CERTAIN BENEFITS PROVIDED A HOUSE IS PROVIDED TO THE PRESIDENT, AT THE CONVENIENCE OF THE EMPLOYER AS A CONDITION OF EMPLOYMENT. THE ESTIMATED VALUE WAS NOT INCLUDED IN TAXABLE INCOME. Form Sch J Part I Line 3 COMPENSATION OF THE TOP MANAGEMENT OFFICIAL PRESIDENT/CEO'S COMPENSATION 1. ANNUALLY THE PRESIDENT ESTABLISHES HIS PERFORMANCE GOALS IN CONSULTATION WITH THE EXECUTIVE COMMITTEE AND THE BOARD OF TRUSTEES. 2. ANNUALLY THE PRESIDENT REVIEWS HIS PROGRESS ON THOSE GOALS WITH THE EXECUTIVE COMMITTEE WHO DOCUMENTS A PERFORMANCE REVIEW WITH THE PRESIDENT. 3. PERIODICALLY, THE EXECUTIVE COMMITTEE PERFORMS A COMPARATIVE REVIEW OF THE PRESIDENT'S COMPENSATION AGAINST THE ORGANIZATION'S PEER INSTITUTIONS. 4. PERIODICALLY AND IN CERTAIN CASES (I.E. THE ARRIVAL OF A NEW PRESIDENT), AN OUTSIDE COMPENSATION CONSULTANT MAY ADVISE THE EXECUTIVE COMMITTEE ON PRESIDENTIAL COMPENSATION. 5. BASED ON THE ABOVE, THE EXECUTIVE COMMITTEE ESTABLISHES THE PRESIDENT'S COMPENSATION FOR THE FOLLOWING YEAR. 6. THE EXECUTIVE COMMITTEE DOCUMENTS THE REASONS FOR ESTABLISHING THE NEW COMPENSATION AMOUNT. 7. THE EXECUTIVE COMMITTEE THEN RENEWS THE PRESIDENT'S CONTRACT FOR AN ADDITIONAL TERM AT THE NEW COMPENSATION LEVEL. Form Sch J Part I Line 4b SUPPLEMENTAL NONQUALIFIED PLAN THE ORGANIZATION HAS A 457(B) DEFERRED COMPENSATION PLAN, LIMITED TO MANAGEMENT OR HIGHLY COMPENSATED EMPLOYEES. PURSUANT TO THE SCHEDULE J INSTRUCTIONS THE LINE IS MARKED NO. THE DEFERRED COMPENSATION IS INVESTED WITH TIAA-CREF AND IS CONSIDERED THE ORGANIZATION'S PROPERTY UNTIL THE EMPLOYEE WITHDRAWS THE FUNDS. THE NON-VESTED AMOUNTS ARE INCLUDED IN THE DEFERRED COMPENSATION OF THE EMPLOYEE AND THE FOLLOWING INDIVIDUAL RECEIVED PAYMENTS ASSOCIATED WITH THE PLAN: JOHN S. WILSON. Form 990 Part V Line 11b BOARD REVIEW OF FORM 990 THE ORGANIZATION'S INDEPENDENT ACCOUNTANT PREPARED THE CURRENT YEAR TAX RETURN AND THIS WAS REVIEWED PRIOR TO FILING BY THE ORGANIZATION'S MANAGEMENT AND THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. A COPY OF THE FORM 990 WAS SENT TO THE BOARD OF TRUSTEES VIA EMAIL PRIOR TO FILING. Form 990 Part VI Line 12a CONFLICT OF INTEREST POLICY THE ORGANIZATION REQUIRES ALL BOARD MEMBERS TO CONFIRM THEY ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY EACH YEAR THROUGH AN AFFIRMATION OF COMPLIANCE WITH THE POLICY THROUGH EMAIL OR SOME OTHER ACCEPTABLE COMMUNICATION MEDIUM. Form 990 Part VI Line 15a PROCESS FOR DETERMINING COMPENSATION PRESIDENT/CEO'S COMPENSATION 1. ANNUALLY THE PRESIDENT ESTABLISHES HIS PERFORMANCE GOALS IN CONSULTATION WITH THE COMPENSATION COMMITTEE AND THE BOARD OF TRUSTEES. 2. ANNUALLY THE PRESIDENT REVIEWS HIS PROGRESS ON THOSE GOALS WITHTHE COMPENSATION COMMITTEE WHO DOCUMENTS A PERFORMANCE REVIEW WITH THE PRESIDENT. 3. PERIODICALLY, THE COMPENSATION COMMITTEE PERFORMS A COMPARATIVE REVIEW OF THE PRESIDENT'S COMPENSATION AGAINST THE ORGANIZATION'S PEER INSTITUTIONS. 4. PERIODICALLY AND IN CERTAIN CASES (I.E. THE ARRIVAL OF A NEW PRESIDENT), AN OUTSIDE COMPENSATION CONSULTANT MAY ADVISE THE COMPENSATION COMMITTEE ON PRESIDENTIAL COMPENSATION. 5. BASED ON THE ABOVE, THE COMPENSATION COMMITTEE ESTABLISHES THE PRESIDENT'S COMPENSATION FOR THE FOLLOWING YEAR. 6. THE COMPENSATION COMMITTEE DOCUMENTS THE REASONS FOR ESTABLISHING THE NEW COMPENSATION AMOUNT. 7. THE COMPENSATION COMMITTEE THEN RENEWS THE PRESIDENT'S CONTRACT FOR AN ADDITIONAL TERM AT THE NEW COMPENSATION LEVEL. OTHER OFFICERS MOREHOUSE COLLEGE HAS A POLICY FOR REVIEW AND APPROVAL FOR OFFICER AND KEY EMPLOYEE COMPENSATION. Form 990 Part VI Line 16a JOINT VENTURES THE ORGANIZATION INVESTS IN PARTNERSHIPS THAT MAY BE CONSTRUED TO BE JOINT VENTURES. THE ORGANIZATION HAS ENACTED ADEQUATE SAFEGUARDS FOR ITS PARTNERSHIP INVESTMENTS TO ENSURE THAT THESE ACTIVITIES DO NOT JEOPARDIZE THE ORGANIZATION'S EXEMPT STATUS. Form 990 Part VI Line 19 GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC THE ORGANIZATION'S GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION AND ANY SUBSEQUENT AMENDMENTS) ARE AVAILABLE TO THE PUBLIC ON THE GEORGIA SECRETARY OF STATE WEBSITE. ALL RELEVANT GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. Form 990 Part XII Line 2b AUDITED FINANCIAL STATEMENT THE ORGANIZATION RECEIVES AN ANNUAL FINANCIAL STATEMENTS AUDIT, IN ACCORDANCE WITH GAAP, REVIEWED BY AN INDEPENDENT AUDITOR. ADDITIONALLY, AN AUDIT AS SET FORTH IN THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133 HAS BEEN CONDUCTED AS A RESULT OF A FEDERAL AWARD. FORM 990, PART VIII, COLUMN C UNRELATED BUSINESS REVENUE THE UBI AMOUNT FROM QUALIFIED TRANSPORTATION FRINGE BENEFITS UNDER IRC SEC. 512(A)(7) IS NOT REFLECTED IN PART VIII AS THE AMOUNT IS ALREADY INCLUDED AS AN EXPENSE ON PART IX. THE UBI AMOUNT IS $31,664 AND IS REPORTED ON FORM 990-T. HOWARD THURMAN EDUCATIONAL TRUST 830 WESTVIEW DR STE 109-7 ATLANTA GA 30324 946109302 SUPPORT GA 501(C)(3) 9 NA false false false false false false false false false false false false false false false false false false false false