2016-05-13T15:00:06-05:00 2015-06-30 366055558 GRANT THORNTON LLP 1100 PEACHTREE STREET SUITE 1200 ATLANTA GA 30309 990 2014-07-01 581825259 Clark Atlanta University Inc CLAR 4048808000 223 James P Brawley Dr SW Atlanta GA 30314 Lucille Mauge CFO 2016-05-13 true MICHELE N MELCHIOR P00488037 4043302000 2014 2016-08-17 19:52:53Z Carlton E Brown 223 James P Brawley Dr SW Atlanta GA 30314 141844854 false X www.cau.edu X 1988 GA Clark Atlanta University is a doctoral research university that offers undergraduate, graduate and professional degree programs as well as non-degree certificate programs. 29 29 1541 100 0 0 6040133 5780033 99261958 102974402 6116823 5456440 3200074 2355418 114618988 116566293 22833508 22005286 0 0 45608325 47191682 0 0 1677975 40066156 39278850 108507989 108475818 6110999 8090475 216850110 216111637 54706142 49393272 162143968 166718365 Clark Atlanta University is a research institution with activity characterized by a focus on the intellectual and personal development of each student. Its purpose is to prepare a community of learners who excel in their chosen endeavors and become responsible, productive, and innovative citizen leaders, locally and globally. false false 48414114 22005286 67863446 INSTRUCTION: CLARK ATLANTA UNIVERSITY (CAU), FORMED IN 1988 AS A RESULT OF THE CONSOLIDATION OF TWO INDEPENDENT HISTORICALLY BLACK INSTITUTIONS - ATLANTA UNIVERSITY (1865) AND CLARK COLLEGE (1869), IS A UNITED METHODIST CHURCH RELATED, PRIVATE, COEDUCATIONAL, RESIDENTIAL, AND COMPREHENSIVE URBAN INSTITUTION. THE UNIVERSITY AWARDS BACHELORS, MASTERS, SPECIALIST AND DOCTORAL DEGREE'S. 10516516 8287245 AUXILIARY ENTERPRISES: AS A RESIDENTIAL INSTITUTION, CLARK ATLANTA UNIVERSITY PROVIDED ON-CAMPUS HOUSING FOR APPROXIMATELY 1,562 OF ITS 3,661 STUDENTS. THE UNIVERSITY ALSO PROVIDES DINING SERVICES TO STUDENTS IN THE RESIDENTIAL HALLS, FACULTY, STAFF AND OTHER EXTERNAL PARTIES. 8017543 26823711 RESEARCH: CLARK ATLANTA UNIVERSITY BELIEVES THAT RESEARCH AND EDUCATION CANNOT BE DECOUPLED. WITH THE DIVERSE SKILLS AND EXPERTISE OF OUR STUDENTS, FACULTY, RESEARCHERS AND STAFF, CAU SEEKS TO FOSTER THE GROWTH OF THE RESEARCH ENTERPRISE AND MAKE SIGNIFICANT DISCOVERIES AND CONTRIBUTIONS TO THE KNOWLEDGE OF HUMANKIND. 17920674 2221371 OTHER PROGRAM SERVICES: ADDITIONAL PROGRAM SERVICES EXPENDITURES AT CLARK ATLANTA UNIVERSITY INCLUDE PUBLIC SERVICE ($1,946,124), ACADEMIC SUPPORT ($8,299,606) AND STUDENT SERVICES ($7,674,944) 17920674 2221371 84868847 true true false false false false false true false true true true false false true true true false true false false false false false true false false false true true false false false false false false false false true true false false false false false false false true 148 0 true 1541 true false false false false false true true false false false true false X 29 29 false false false false false false false true true false false true true true true true true true true false GA X Lucille Mauge 4048806662 223 James P Brawley Dr SW Atlanta GA 30314 Delores P Aldridge Secretary 5.00 X X 0 0 0 Jaunita P Baranco Chair 5.00 X X 0 0 0 Alexander B Cummings Jr Vice Chair 5.00 X X 0 0 0 Charles S Ackerman Trustee 5.00 X 0 0 0 R William Ide III Trustee 5.00 X 0 0 0 Salvador Diaz-Verson Jr Trustee 5.00 X 0 0 0 Derrick M Williams Trustee 5.00 X 0 0 0 Wendy Lewis Trustee 5.00 X 0 0 0 Willliam E Shack Jr Trustee 5.00 X 0 0 0 Bobbie Sanford Trustee 5.00 X 0 0 0 Ernest G Green Trustee 5.00 X 0 0 0 Thomas W Dortch Jr Trustee 5.00 X 0 0 0 Alvin Trotter Trustee 5.00 X 0 0 0 Isaac J Snype Jr Trustee 5.00 X 0 0 0 Joe W Laymon Trustee 5.00 X 0 0 0 Carolyn M Young Trustee 5.00 X 0 0 0 Michael E Melton Trustee 5.00 X 0 0 0 Wendy Williams Trustee 5.00 X 0 0 0 B Michael Watson Trustee 5.00 X 0 0 0 John W Daniels Jr Trustee 5.00 X 0 0 0 Richard L Holmes Trustee 5.00 X 0 0 0 Gregory J Sims Trustee 5.00 X 0 0 0 Leonard Walker Trustee 5.00 X 0 0 0 Pamela L Carter Trustee 5.00 X 0 0 0 Carl Ware Trustee 5.00 X 0 0 0 Brenda Walker Trustee 5.00 X 0 0 0 Ingrid Saunders Jones Trustee 5.00 X 0 0 0 Gregory Morrison Trustee 5.00 X 0 0 0 Marshall Taggart Trustee 5.00 X 0 0 0 Carl Jones VP Enrollment Services and Student Affairs 40.00 X 154900 0 7750 James Hefner Provost 40.00 X 188186 0 17611 Lucille Mauge EVP/Chief Financial Officer 40.00 X 209070 0 24357 Carlton E Brown President 40.00 X 347880 0 31153 Lance Dunnings General Counsel 40.00 X 137255 0 26983 Trisa Paschal VP Institutional Advancement 40.00 X 123993 0 0 James Perkins VP Research and Sponsored Programs 40.00 X 164551 0 26973 Shirley Williams-Kirksey Dean Arts & Science 40.00 X 160789 0 21948 Reginald Brinson AVP & Chief Information Officer 40.00 X 165380 0 8175 Shafiq Khan Eminent Scholar Professor 40.00 X 194400 0 29801 Vimala Pillari Dean - School of Social Work 40.00 X 148045 0 15261 Robert Clark Chief Compliance Officer 40.00 X 132678 0 26747 Jeffrey Phillips AVP Academic Affairs 40.00 X 141886 0 7000 Edward Davis Professor 40.00 X 127326 0 20153 Roy George Professor 40.00 X 116330 0 32645 Sean Warner Dean of Education 40.00 X 134961 0 14646 Obie Clayton Professor 40.00 X 142522 0 6903 2790152 0 318106 34 false true false DTZ INC 4002 SOLUTIONS CENTER CHICAGO IL 606774000 HOUSEKEEPING/MAINTENANCE SERVICES 4718966 SODEXO INC AFFILIATES CAMPUS SERVICES 9801 WASHINGTONIAN BOULEVARD GAITHERSBURG GA 20878 FOOD SERVICE MANAGEMENT 3145014 HOLDER CONSTRUCTION 3333 RIVERWOOD PARKWAY SE ATLANTA GA 30339 CONSTRUCTION SERVICES 1966901 WINTER JOHNSON GROUP 191 PEACHTREE STREET SUITE 2100 ATLANTA GA 30309 CONSTRUCTION SERVICES 652403 RICOH USA INC 70 VALLEY STREAM PARKWAY MALVERN PA 19355 EQUIPMENT LEASING 606161 29 213776 5566257 119479 5780033 Tuition and Fees 900099 67863446 67863446 Housing 900099 4129557 4129557 Dining Hall 900099 3721370 3721370 Vending, Games, Parking, Commissions 900099 436318 436318 Government Grants 900099 26823711 26823711 0 0 0 0 102974402 1638756 1638756 284625 203592 81033 0 81033 81033 28536950 24719266 3817684 0 3817684 3817684 408717 213776 355703 53014 53014 Other Revenue 900099 2221371 2221371 0 0 0 0 2221371 116566293 104759455 0 6026805 22005286 22005286 4024827 2380939 1505136 138752 32601360 24992917 6899650 708793 1126804 862763 239489 24552 6937599 4495106 2365444 77049 2501092 1889609 548474 63009 3175446 3116975 38070 20401 1241869 76778 1165091 605927 12000 593927 625392 625392 6250346 5097594 893409 259343 87359 38219 39500 9640 3249950 2400997 626542 222411 1645026 291781 1326413 26832 4290358 3893554 393104 3700 1311185 1091061 193489 26635 264881 190271 65823 8787 1028426 827811 200615 7150081 5023849 2126232 547719 4788 542931 Repairs & Maintenance 1331017 987117 343900 Bad Debt Allowance 324553 324553 Atlanta University Center Shared Expenses 4443924 4069794 374130 1705391 1119638 497682 88071 108475818 84868847 21928996 1677975 11530334 12064707 0 0 4633525 5986022 975761 1182139 0 0 0 6760512 6774485 0 444403 447300 235943945 124641808 111888042 111302137 57035146 56139499 15247021 16280911 0 8335366 5934437 216850110 216111637 8371715 9112057 629382 423074 566242 601886 0 2736123 2472986 42402680 36783269 54706142 49393272 X 80658177 84519503 60360534 60466041 21125257 21732821 162143968 166718365 216850110 216111637 8090475 -3516078 0 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 X X X false 66719772 257849 1327466 966259 222528 182505 66933795 57780875 77723 9971738 920491 169327 20746 66719772 51864402 80802 6996534 871726 177509 111628 57780875 52650722 246052 456774 0 294707 1194439 51864402 43550255 389526 10250306 0 705292 834073 52650722 0.0 0.32 0.68 false false 12514199 12514199 188022154 100366294 87655860 33274013 24275514 8998499 2133579 2133579 111302137 International Equity Fund 9150615 F Hedge Funds 6585250 F Private Equity Funds 545046 F 16280911 Taxable Bonds Payable (current) 2551210 Other liabilities (current) 1393711 Taxable Bonds Payable (long term) 23956362 Refundable advances (current) 45590 Agency liabilities (long-term) 8119646 Other liabilities (long-term) 716750 Refundable advances (long-term) 0 36783269 X 90419537 -3516078 0 -3516078 93935615 625392 22005286 22630678 116566293 85845140 -22005286 -22005286 107850426 625392 0 625392 108475818 Schedule D, Part III, Line 1a Collections of art - financial statement footnote The collections, which were contributed since the University's inception, are not recognized as assets on the statements of financial position. Limited purchases of contemporary items are recorded as assets within the works of art category. Schedule D, Part III, Line 4 Collections of art - description of collections The purpose of the Clark Atlanta University Art Collections is to collect, preserve, study and exhibit fine art works that document American history and culture. To this end, the ideal goal of the University Art Collections is to maintain and cultivate a representative collection of American art, and to encourage scholarly research giving special attention to the development of African American artists within the historical context of American art. Schedule D, Part V, Line 4 Intended uses of endowment funds Generally, the donors of these assets permit the University to use all or part of the income earned on related investments for general or specific purposes such as scholarships, professorships and endowed chairs. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The University is recognized by the Internal Revenue Service as an organization exempt from federal income tax under Section 501(a) of the Internal Revenue Code as an organization described in Section 501(c)(3), except for taxes on income from activities unrelated to its exempt purpose. The University evaluates its uncertain tax positions using the provisions of ASC 740 Income Taxes. The University follows the criterion that an individual tax position has to meet some or all of the benefits of that position to be recognized in the University's financial statements. The University determines whether the relevant tax authority would more likely than not sustain that tax position following an audit by a tax authority. The University has applied this criterion to all tax positions for which the statute of limitations remains open. Tax years open to examination by tax authorities under the statute of limitations include fiscal years 2011 through 2014 for the U.S. Federal and state of Georgia jurisdictions. The University has determined that its tax positions satisfy the more likely than not criterion and that no provision for income taxes is required at June 30, 2015 and 2014. The University has a policy to record interest and penalties (if any) related to income tax matters in income tax expense. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements GRANTS - STUDENT FINANCIAL AID - 22005286 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 GRANTS - STUDENT FINANCIAL AID - -22005286 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The University publishes its nondiscriminatory policy in the University catalog, bulletins, brochures and broadcast media in accordance with the provisions of rev proc 75-50 Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The University receives financial aid assistance from governmental agencies in the form of PELL Grants, SEOG Grants, Federal Work Study, Federal Student Loans and other aid based funding from the U.S. Department of Education. This aid is administered through the Office of Financial Aid. Distribution of aid is based on several factors including financial need, academic achievement and field of study. JAZZ UNDER THE STARS 153736 64993 88743 5211 2568 52121 28844 SPIRIT OF GREATNESS 178772 107784 70988 4386 0 29493 16391 20718 2 289986 41000 248986 34991 9114 120000 31866 622494 213777 408717 4386 40202 41175 188512 81428 355703 53014 true STUDENT FINANCIAL AID 2794 22005286 Schedule I, Part I, Line 2 Description Of Procedure For Monitoring Use Of Grant Funds Financial Aid is awarded to students by the office of Student Financial Aid in the Enrollment Services Division of the Student Affairs. The awards are based on factors including academic interest, demonstrated financial need and scholarly achievement that is made up to the student's financial need . Funds are provided by private donors (corporations, individuals and foundations) contributions or endowment funds, the Federal and State governments and also from the University's operating budget. Awards are monitored on an individual basis to ensure that awardees continue to maintain the criteria for qualification such as the minimum GPA, satisfactory academic progress and demonstrated need with adjustments to the aid made as appropriate Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Financial Aid is awarded to students by the office of Student Financial Aid in the Enrollment Services Division of the Student Affairs. The awards are based on factors including academic interest, demonstrated financial need and scholarly achievement that is made up to the student's financial need . Funds are provided by private donors (corporations, individuals and foundations) contributions or endowment funds, the Federal and State governments and also from the University's operating budget. Awards are monitored on an individual basis to ensure that awardees continue to maintain the criteria for qualification such as the minimum GPA, satisfactory academic progress and demonstrated need with adjustments to the aid made as appropriate X X X true true X X X X false false false false false false false false false Carl Jones VP Enrollment Services and Student Affairs 154900 0 0 0 0 0 7750 0 0 0 162650 0 0 0 James Hefner Provost 188186 0 0 0 0 0 3958 0 13653 0 205797 0 0 0 Lucille Mauge EVP/Chief Financial Officer 209070 0 0 0 0 0 10704 0 13653 0 233427 0 0 0 Carlton E Brown President 347880 0 0 0 0 0 17500 0 13653 0 379033 0 0 0 Lance Dunnings General Counsel 137255 0 0 0 0 0 7189 0 19794 0 164238 0 0 0 James Perkins VP Research and Sponsored Programs 164551 0 0 0 0 0 8021 0 18952 0 191524 0 0 0 Shirley Williams-Kirksey Dean Arts & Science 160789 0 0 0 0 0 8295 0 13653 0 182737 0 0 0 Reginald Brinson AVP & Chief Information Officer 165380 0 0 0 0 0 8175 0 0 0 173555 0 0 0 Shafiq Khan Eminent Scholar Professor 194400 0 0 0 0 0 10007 0 19794 0 224201 0 0 0 Vimala Pillari Dean - School of Social Work 148045 0 0 0 0 0 7500 0 7761 0 163306 0 0 0 Robert Clark Chief Compliance Officer 132678 0 0 0 0 0 6953 0 19794 0 159425 0 0 0 Schedule J, Part I, Line 1a Travel for companions Travel for the Presidents spouse is permissible to limited events dependent on the purpose and activities of the specific events. Schedule J, Part I, Line 1a Housing allowance or residence for personal use The University provides housing to the President valued at $52,000. The related expenses were not treated as taxable compensation. The University requires the president to reside on campus as a condition of his contract. Schedule J, Part I, Line 1a Health or social club dues or initiation fees Social club dues valued at $3,349 were paid for the president and these expenses were not treated as taxable compensation. X 3 0 Other X 26 8484 Selling cost X 1 80237 Market value X Event hosting costs 1 30758 Cost false true true Schedule M, Part I, Line 1 Zero amount reported in Column C for Works of Art The University does not capitalize its art collections as allowed under SFAS 116 (ASC 958-360-25) Schedule M, Part I, Line 6 Third party processing of donated automobiles The University uses a third party to handle contributions of and dispositions of automobiles Schedule M, Part I, Line 25 Event Hosting Costs Event Hosting Costs include donated facility and other non-cash items, however the University was not able to segregate the facility value from the other non-cash items. Therefore, the entire amount is reported on the Form 990 Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions The university uses Stock Brokers to sell publicly traded (Equities) Form 990, Part III, Line 4d Description of other program services (Expenses $ 17,920,674 including grants of $)(Revenue $ 2,221,371) OTHER PROGRAM SERVICES: ADDITIONAL PROGRAM SERVICES EXPENDITURES AT CLARK ATLANTA UNIVERSITY INCLUDE PUBLIC SERVICE ($1,946,124), ACADEMIC SUPPORT ($8,299,606) AND STUDENT SERVICES ($7,674,944) Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is reviewed by the President, Chief Financial Officer, an external independent contractor and the Board of Trustees prior to submission to the IRS Form 990, Part VI, Line 12c Conflict of interest policy All directors, trustees and University employees are required to complete a conflict of interest statement annually. The conflict of interest statements are monitored by the University Compliance Department and any conflicts are reviewed and resolved according to University policies and procedures. In cases where there is a conflict of interest with a Board member, the Board member shall abstain from discussions and voting on such matters under consideration by the Board and its committees. The minutes of such meeting shall reflect that a disclosure was made and that the Board member having a conflict abstained from voting. Form 990, Part VI, Line 15a Process to establish compensation of top management official Annually, the Human Resources department compiles a compensation information report on executives and key employees of the university consisting of comparable data from peer and other institutions within the relative comparable market as well as survey data collected by the College and University Professional Association for Human Resources (CUPA-HR). The proposed compensation ranges for top management positions of the university is presented to the president who presents it to the Governance and Compensation Committee of the Board of Trustees for oversight approval. Form 990, Part VI, Line 15b Process to establish compensation of other employees Annually, the Human Resources department compiles a compensation information report on executives and key employees of the university consisting of comparable data from peer and other institutions within the relative comparable market as well as survey data collected by the College and University Professional Association for Human Resources (CUPA-HR). The proposed compensation ranges for other officers and key employees of the university is presented to the president who presents it to the Governance and Compensation Committee of the Board of Trustees for oversight approval. Form 990, Part VI, Line 19 Required documents available to the public The organization's documents are made available upon request.