BENEDICT COLLEGE: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- BENEDICT COLLEGE (EIN 57-0314365)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-02-16
- IRS object ID
- 201620479349300017
- Schema version
- 2014v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-02-16T11:16:43-08:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Hobbs Group PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1704 Laurel Street | AddressLine1Txt |
| City | Columbia | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570314365 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Benedict College | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BENE | BusinessNameControlTxt |
| Phone | 8037054730 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 Harden Street | AddressLine1Txt |
| City | Columbia | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29204 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Brenda Walker | PersonNm |
| Person Title | VP Business & Fin | PersonTitleTxt |
| Signature | 2016-02-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Will Stevens CPA | PreparerPersonNm |
| PTIN | P01208094 | PTIN |
| Phone | 8037990555 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | David Swinton | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 Harden Street | AddressLine1Txt |
| City | Columbia | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $70,668,081 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.benedict.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1870 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | Benedict College will be a power for good in society. The College is a full opportunity college with high quality programs of teaching, research, and public service. These programs provide the students and community with knowledge, skills, understandings and values required to empower them to create a better world. The College seeks geographic, international and racial diversity in the student body while continuing to facilitate empowerment, enhancement, and full participation of African Americans in a global society. | ActivityOrMissionDesc |
| Voting Members Governing Body | 32 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 31 | VotingMembersIndependentCnt |
| Total Employee | 681 | TotalEmployeeCnt |
| Total Gross UBI | $18,255 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$715 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $10,911,130 | PYContributionsGrantsAmt |
| CY Contributions Grants | $10,206,272 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $59,243,111 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $59,286,653 | CYProgramServiceRevenueAmt |
| PY Investment Income | $619,072 | PYInvestmentIncomeAmt |
| CY Investment Income | $608,995 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,578,971 | PYOtherRevenueAmt |
| CY Other Revenue | $550,959 | CYOtherRevenueAmt |
| PY Total Revenue | $72,352,284 | PYTotalRevenueAmt |
| CY Total Revenue | $70,652,879 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $16,065,809 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $15,984,721 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $27,301,174 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $25,042,056 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $428,604 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $32,286,377 | PYOtherExpensesAmt |
| CY Other Expenses | $29,714,715 | CYOtherExpensesAmt |
| PY Total Expenses | $75,653,360 | PYTotalExpensesAmt |
| CY Total Expenses | $70,741,492 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$3,301,076 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$88,613 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $127,900,367 | TotalAssetsBOYAmt |
| Total Assets EOY | $127,669,086 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $95,277,329 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $95,134,661 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $32,623,038 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $32,534,425 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Benedict College will be a power for good in society. The College is a full opportunity college with high quality programs of teaching, research, and public service. These programs provide the students and community with knowledge, skills, understandings and values required to empower them to create a better world. The College seeks geographic, international and racial diversity in the student body while continuing to facilitate empowerment, enhancement, and full participation of African Americans in a global society. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $11,640,684 | ExpenseAmt |
| Revenue | $15,809,437 | RevenueAmt |
| Desc | Auxillary Enterprises - The College's dormitories, dining hall, and campus store are the major auxillary enterprises serving the college community. Eleven residence halls provide quarters for approximately 1,915 students. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $10,756,411 | ExpenseAmt |
| Desc | Student Services - Enrollment Services, College Registrar Health and Counseling, Sports and Recreation | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $9,582,208 | ExpenseAmt |
| Desc | Instruction - Approximately 3,426 students. The College awarded approximately 300 degrees during the 2014-2015 School Year | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $20,913,424 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $15,984,721 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $43,477,216 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $52,892,727 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 372 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 681 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 32 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 31 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Brenda Walker | PersonNm |
| Phone | 8037054730 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 Harden Street | AddressLine1Txt |
| City | Columbia | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29204 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (41 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Dr James B Blassingame | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Anthony T Burroughs | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Attorney Valoria Cheek | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| James E Clark | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Frances Close | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Audrey P Neal | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr William P Diggs | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Paul W Drummond | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Clarence Davis Esquire | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Willie J Hill Jr | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Elise King Hamler | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| George D Howell III | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Donald Rozier | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Harry Singleton III | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Eunice S Thomas | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| William L Thomas | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Emory L Waters | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| William B Whitney | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| James P Hudson | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Sheryl P Underwood | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Charlene H Keys | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Benjamin D Snoddy | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Rich Panner | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Solomon Jackson | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Stephen K Benjamin | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Boyd B Jones | ||||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Mary Gaffney | ||||||||
| President | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Dr Lucy Perez | ||||||||
| Asst. Secretary | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| David Swinton | ||||||||
| President & CEO | 40.00 | 0.00 | $322,698 | $0 | $41,141 | Yes (X) | ||
| G Tyrone Bonds | ||||||||
| Member | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Charlie W Johnson | ||||||||
| Member | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Dr Milton Kimpson | ||||||||
| Vice Chairman | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Barbara Moore | ||||||||
| VP Intitutional Advancement | 40.00 | 0.00 | $91,162 | $0 | $18,011 | Yes (X) | ||
| Ruby Watts | ||||||||
| Executive VP | 40.00 | 0.00 | $108,338 | $0 | $12,035 | Yes (X) | ||
| Gary Knight | ||||||||
| VP Student Affairs | 40.00 | 0.00 | $96,614 | $0 | $22,715 | Yes (X) | ||
| Janeen Witty | ||||||||
| VP Academic Affairs | 40.00 | 0.00 | $113,930 | $0 | $17,505 | Yes (X) | ||
| George Devlin | ||||||||
| Assistant VP Academic Affairs | 40.00 | 0.00 | $86,510 | $0 | $5,843 | Yes (X) | ||
| John Tucker Jr | ||||||||
| Assistant VP for Phy | 40.00 | 0.00 | $76,228 | $0 | $5,826 | Yes (X) | ||
| Willie Washington | ||||||||
| Athletics Director | 40.00 | 0.00 | $93,294 | $0 | $17,839 | Yes (X) | ||
| Vareva Evans-Harris | ||||||||
| AVP, Inst Advancement | 40.00 | 0.00 | $70,758 | $0 | $10,155 | Yes (X) | ||
| Jackie Brown | ||||||||
| AVP for Business and Finance | 40.00 | 0.00 | $65,210 | $0 | $10,358 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,124,742 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $161,428 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| GCA Services | |||||
| PO Box 534198 | Atlanta | GA | 30353 | Contractor | $2,517,105 |
| Clausell & Associates | |||||
| 4260 Clausell Ct 200 | Decatur | GA | 30035 | Auditing Services | $224,673 |
| Cherry Bekaert LLP | |||||
| 5350 Woodside Executive Ct | Aiken | SC | 29803 | Auditing Services | $156,634 |
| JN Alston Consulting Inc | |||||
| 458 Colonial Terrace | Hackensack | NJ | 07601 | Fundraising Consult | $130,772 |
| Perkins Management Services Co | |||||
| PO Box 58522 | Fayetteville | NC | 28305 | Food Services | $4,145,003 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $28,000 | FundraisingAmt |
| Government Grants | $7,745,528 | GovernmentGrantsAmt |
| All Other Contributions | $2,432,744 | AllOtherContributionsAmt |
| Noncash Contributions | $63,000 | NoncashContributionsAmt |
| Total Contributions | $10,206,272 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Auxillary Enterprises | 611600 | $15,809,437 | $15,809,437 |
| Tuition and Fees | 611600 | $43,477,216 | $43,477,216 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $59,286,653 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $608,995 | TotalRevenueColumnAmt |
| Exclusion | $608,995 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $92,955 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $28,000 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $15,202 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $77,753 | TotalRevenueColumnAmt |
| Exclusion | $77,753 | ExclusionAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Miscellaneous | 900099 | $454,951 | $454,951 | |
| Off Campus Printing | $18,255 | $18,255 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $473,206 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $70,652,879 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $59,741,604 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $18,255 | UnrelatedBusinessRevenueAmt |
| Exclusion | $686,748 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,984,721 | TotalAmt |
| Program Services | $15,984,721 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,265,141 | TotalAmt |
| Program Services | $972,730 | ProgramServicesAmt |
| Management And General | $270,922 | ManagementAndGeneralAmt |
| Fundraising | $21,489 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,290,499 | TotalAmt |
| Program Services | $14,831,902 | ProgramServicesAmt |
| Management And General | $4,130,941 | ManagementAndGeneralAmt |
| Fundraising | $327,656 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $497,980 | TotalAmt |
| Program Services | $394,388 | ProgramServicesAmt |
| Management And General | $94,426 | ManagementAndGeneralAmt |
| Fundraising | $9,166 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,548,031 | TotalAmt |
| Program Services | $286,160 | ProgramServicesAmt |
| Management And General | $2,261,871 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,440,405 | TotalAmt |
| Program Services | $1,051,509 | ProgramServicesAmt |
| Management And General | $364,084 | ManagementAndGeneralAmt |
| Fundraising | $24,812 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,900 | TotalAmt |
| Management And General | $30,900 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $374,413 | TotalAmt |
| Management And General | $374,413 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,234,196 | TotalAmt |
| Management And General | $3,234,196 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $711,862 | TotalAmt |
| Program Services | $552,078 | ProgramServicesAmt |
| Management And General | $152,073 | ManagementAndGeneralAmt |
| Fundraising | $7,711 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $700 | TotalAmt |
| Program Services | $700 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,272,480 | TotalAmt |
| Program Services | $1,811,184 | ProgramServicesAmt |
| Management And General | $461,296 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,262,005 | TotalAmt |
| Program Services | $5,471,274 | ProgramServicesAmt |
| Management And General | $790,731 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,225,286 | TotalAmt |
| Program Services | $661,869 | ProgramServicesAmt |
| Management And General | $563,417 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Repairs and Maintenance | $4,430,979 | $4,430,979 | ||
| Food Services | $4,071,838 | $4,071,452 | $386 | |
| Bad Debt | $2,414,456 | $2,414,456 | ||
| Contract Services | $767,756 | $631,940 | $131,254 | $4,562 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,917,844 | TotalAmt |
| Program Services | $1,739,841 | ProgramServicesAmt |
| Management And General | $2,144,795 | ManagementAndGeneralAmt |
| Fundraising | $33,208 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,741,492 | TotalAmt |
| Program Services | $52,892,727 | ProgramServicesAmt |
| Management And General | $17,420,161 | ManagementAndGeneralAmt |
| Fundraising | $428,604 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $606,074 | BOYAmt |
| EOY | $242,396 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,788,574 | BOYAmt |
| EOY | $1,300,581 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $990,952 | BOYAmt |
| EOY | $1,103,151 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $543,794 | BOYAmt |
| EOY | $448,404 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $518,717 | BOYAmt |
| EOY | $481,236 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $173,763,317 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $76,671,144 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,894,414 | BOYAmt |
| EOY | $97,092,173 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,371,867 | BOYAmt |
| EOY | $24,883,651 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,185,975 | BOYAmt |
| EOY | $2,117,494 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,900,367 | BOYAmt |
| EOY | $127,669,086 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,315,024 | BOYAmt |
| EOY | $6,844,297 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,889,043 | BOYAmt |
| EOY | $5,336,978 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,378,634 | BOYAmt |
| EOY | $77,684,768 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,694,628 | BOYAmt |
| EOY | $5,268,618 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,277,329 | BOYAmt |
| EOY | $95,134,661 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,231,824 | BOYAmt |
| EOY | $19,721,712 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,538,319 | BOYAmt |
| EOY | $1,639,247 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,852,895 | BOYAmt |
| EOY | $11,173,466 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,623,038 | BOYAmt |
| EOY | $32,534,425 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,900,367 | BOYAmt |
| EOY | $127,669,086 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$88,613 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,042,421 | BeginningYearBalanceAmt |
| Contributions | $320,571 | ContributionsAmt |
| Investment Earnings Or Losses | $384,733 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $608,995 | OtherExpendituresAmt |
| End Year Balance | $10,138,730 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,515,416 | BeginningYearBalanceAmt |
| Contributions | $545,161 | ContributionsAmt |
| Investment Earnings Or Losses | $600,916 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $619,072 | OtherExpendituresAmt |
| End Year Balance | $10,042,421 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,319,034 | BeginningYearBalanceAmt |
| Contributions | $281,989 | ContributionsAmt |
| Investment Earnings Or Losses | $965,158 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,050,765 | OtherExpendituresAmt |
| End Year Balance | $9,515,416 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,691,265 | BeginningYearBalanceAmt |
| Contributions | $305,021 | ContributionsAmt |
| Investment Earnings Or Losses | $392,937 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,070,189 | OtherExpendituresAmt |
| End Year Balance | $9,319,034 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,828,267 | BeginningYearBalanceAmt |
| Contributions | $281,671 | ContributionsAmt |
| Investment Earnings Or Losses | $678,877 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,097,550 | OtherExpendituresAmt |
| End Year Balance | $9,691,265 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.04600 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.85510 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.09890 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | false | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,152,625 | OtherCostOrOtherBasisAmt |
| Book Value | $16,152,625 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $128,545,971 | OtherCostOrOtherBasisAmt |
| Depreciation | $52,841,713 | DepreciationAmt |
| Book Value | $75,704,258 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $23,363,229 | OtherCostOrOtherBasisAmt |
| Depreciation | $19,334,074 | DepreciationAmt |
| Book Value | $4,029,155 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,701,492 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,495,357 | DepreciationAmt |
| Book Value | $1,206,135 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $97,092,173 | TotalBookValueLandBuildingsAmt |
| Total Book Value Securities | $24,883,651 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)
| DescDesc | AmtAmt |
|---|---|
| Accrued Compensated Absences | $852,677 |
| Accrued Interest Payable | $986,278 |
| Asset Retirement Obligation | $500,573 |
| Capital Leases | $677,903 |
| Funds Held for Others | $48,048 |
| Revolving Perkins Loan | $394,066 |
| Student Balances | $1,809,073 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,268,618 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $54,876,212 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $54,876,212 | RevenueSubtotalAmt |
| Other Revenues Not Included | $15,776,667 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $15,776,667 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $70,652,879 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $54,756,771 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $54,756,771 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $15,984,721 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $15,984,721 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $70,741,492 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: Intended uses of the endowment fund. | The College's endowment consist of 168 individual funds established for a variety of purposes including both donor-restricted endowment funds and funds designated by the Board of Trustees to function as endowments. |
| Part X : FIN48 Footnote | The Internal Revenue Service has determined that the College qualifies under Section 501(c)(3) of the Internal Revenue Code and is, therefore, not generally subject to income taxes under present tax laws. |
| Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S | Tuition Discounts shown net of revenue $15984721 Excess Spending rate over investment $-208054 |
| Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S | Tuition Discounts shown net of revenue $15984721 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency | Benedict College receives student financial aid grants from the US Department of Education and the State of SC in addition to federal and state grant monies received for special programs and research projects |
| Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized | Benedict College has committed to equal opportunity, affirmative action, and non-discrimination on the basis of race, creed, religion, age, sex, national origin, handicap and other legally protected status, in all educational programs, activities, and conditions of employment. |
| Schedule E, Line 4 - Explanation of Records and Materials Not Maintained | |
| Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | false | AgrmtProfFundraisingActyInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Charter Day | Event1Nm |
| Gross Receipts Event1 | $120,955 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $28,000 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $92,955 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $8,860 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $2,574 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $600 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $3,168 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $120,955 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $28,000 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $92,955 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $8,860 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $2,574 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $600 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $3,168 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $15,202 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $77,753 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships & Financial Aid | GrantTypeTxt |
| Recipient | 2579 | RecipientCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Grantmaker's Description of How Grants are Used | FormAndLineReferenceDesc |
| Explanation | The College's procedures for monitoring the use of grant funds requires verification of 1) enrollment status, 2) number of hours enrolled, 3) number of earned credit hours, 4) GPA, and 5) housing status. In addition, a review of student academic performance and grades of incomplete, if applcable, is conducted each semester to determine overall standing in relation to College's established Satisfactory Academic Policy (SAP). | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | false | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | false | SubstantiationRequiredInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
| Rebuttable Presumption Proc | false | RebuttablePresumptionProcInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | David Swinton | PersonNm |
| Title | President & CEO | TitleTxt |
| Base Compensation Filing Org | $322,698 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $15,890 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $25,251 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $363,839 | TotalCompensationFilingOrgAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a: Relevant information in regards to selections on 1a. | The College furnishes a home on campus for the President of the College. The President is required to live in the home as a condition of employment and conducts significant activities related to the college in the home. |
| Part I, Line 1b: Reason for not following policy regarding payment provisions for expenses | The organization does not have a written policy regarding provisions for housing allowance. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Willie Washington | |||
| See Sch O | $30,764 | See Sch O | false |
| Willie T Washington | |||
| See Sch O | $18,196 | See Sch O | false |
Schedule M IRS990ScheduleM
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $35,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Services | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $28,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 4d: Other Program Services Description | OTHER PROGRAM SERVICES 4: Research OTHER PROGRAM SERVICES 5: Public Service OTHER PROGRAM SERVICES 6: Academic Support - The College Library (approximately 121,000 volumes held) OTHER PROGRAM SERVICES 7: Student Financial Aid OTHER PROGRAM SERVICES 8: Vaious Other Programs |
| Form 990, Part VI, Line 11b: Form 990 Review Process | The Vice President of Business and Finance, Brenda Walker, reviews the Form 990 in order to make sure that all information provided on the Form 990 is complete and accurate. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | The Board maintains a conflict of interest policy which is signed on an annual basis. In the course of meetings or activities, everyone will disclose any interests in a transaction or decision where he/she, including their business or other non-profit affiliations, family and/or significant other, employer or close associates will receive a benefit or a gain. After disclosure or any possible conflicts of interest, the person will be asked to leave the room for the discussion and will not be permitted to vote on the question. |
| Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | The Compensation Committee (Chairman of the Board, Chairman of the Research Advisory Committee and One At Large Member) meet annually to assess the employees' performance, review and approve goals for the next year, and set the compensation (% salary increase) for the upcoming year. All discussions are documented in minutes. Compensation for the President is determined by the Board Chair in consultation with the Executive Committee of the Board and is presented to the full board of directors for prior review and approval. Other senior members of management is determined through application of the Agency's written performance review/compensation policies and procedures with final written approval by the President. The Committee uses comparative studies from other similarly sized historically black colleges and universities. There is written documentation of the decision kept in permanent records. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | The governing documents, conflict of interest policy, and financial statements are available to the public through the Guidestar website. |
| Form 990, Part V, Line 1c - Reportable Payments | The organization had no reportable payments to a vendor requiring compliance with backup withholding rules, nor did they provide any reportable gaming, gambling, or winnings to a prize winner. |
| Sch.L, Part IV, Business Transactions | Schedule L, Part IV, Business Transactions Involving Interested Persons:1. (A) Name of Person: Willie T. Washington (B) Relationship between Interested Person and Organization: Willie T. Washington is the son of Benedict College Athletic Director, Willie Washington. (C) Description of Transaction: This is for constructions and renovation services provided to the college as well as the rental of tents, stage, tables, and chairs. All transactions are negotiated at arm's length and at fair market value. |
| Sch.L, Part IV, Business Transactions | Schedule L, Part IV, Business Transactions Involving Interested Persons:1. (A) Name of Person: Willie Washington (B) Relationship between Interested Person and Organization: Willie Washington is the Benedict College Athletic Director. (C) Description of Transaction: This is for constructions and renovation services provided to the college as well as the rental of tents, stage, tables, and chairs. All transactions are negotiated at arm's length and at fair market value. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Benedict-Allen Community Development Cor | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 Harden Street | AddressLine1Txt |
| City | Columbia | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 571016592 | EIN |
| Primary Activities | Expanding opportunities for business | PrimaryActivitiesTxt |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 170(b)(1)(A)(vi) | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (true) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Benedict-Allen Community Development Cor | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | m | TransactionTypeTxt |
| Involved | $14,758 | InvolvedAmt |
| Method Of Amount Determination | FMV | MethodOfAmountDeterminationTxt |