THE CORPORATION OF MERCER UNIVERSITY: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: THE CORPORATION OF MERCER UNIVERSITY (EIN 58-0566167)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-05-14
IRS object ID: 201401349349302505
Schema version: 2012v2.3
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 C
Schedule D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule K
Schedule K
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-05-14T09:39:12-05:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KPMG LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	300 North Greene Street Suite 400	AddressLine1
City	Greensboro	City
State	NC	State
ZIP Code	27401	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	580566167	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	THE CORPORATION OF MERCER UNIVERSITY	BusinessNameLine1

Field	Value	IRS element (for citing)
In Care Of Name	% WILLIAM G SOLOMON	InCareOfName
Name Control	CORP	NameControl
Phone	4573012710	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1400 COLEMAN AVENUE	AddressLine1
Address Line2	Suite	AddressLine2
City	MACON	City
State	GA	State
ZIP Code	31207	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DR JAMES NETHERTON	Name
Title	EXECUTIVE VP, ADMIN & FINANCE	Title
Phone	4573012710	Phone
Date Signed	2014-05-12	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Phone	3362753394	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	William D Underwood	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1400 COLEMAN AVENUE	AddressLine1
City	MACON	City
State	GA	State
ZIP Code	31207	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	314555441	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.mercer.edu	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1833	YearFormation
State Legal Domicile	GA	StateLegalDomicile
Activity Or Mission Description	Mercer University's mission is to teach, to learn, to create, to discover, to inspire, to empower, and to serve.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	59	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	57	NbrIndependentVotingMembers
Total Nbr Employees	3975	TotalNbrEmployees
Total Nbr Volunteers	640	TotalNbrVolunteers
Total Gross UBI	-10162	TotalGrossUBI
Net Unrelated Business Txbl Income	-14537	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	65739531	ContributionsGrantsPriorYear
Contributions Grants Current Year	65808637	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	203992496	ProgramServiceRevenuePriorYear
Program Service Revenue CY	218116240	ProgramServiceRevenueCY
Investment Income Prior Year	5222448	InvestmentIncomePriorYear
Investment Income Current Year	6295741	InvestmentIncomeCurrentYear
Other Revenue Prior Year	6493505	OtherRevenuePriorYear
Other Revenue Current Year	7488576	OtherRevenueCurrentYear
Total Revenue Prior Year	281447980	TotalRevenuePriorYear
Total Revenue Current Year	297709194	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	54417926	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	57778784	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	141180007	SalariesEtcPriorYear
Salaries Etc Current Year	145588139	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	2599847	TotalFundrsngExpCurrentYear
Other Expense Prior Year	79079698	OtherExpensePriorYear
Other Expenses Current Year	85949985	OtherExpensesCurrentYear
Total Expenses Prior Year	274677631	TotalExpensesPriorYear
Total Expenses Current Year	289316908	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	6770349	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	8392286	RevenuesLessExpensesCY
Total Assets BOY	514650059	TotalAssetsBOY
Total Assets EOY	547249532	TotalAssetsEOY
Total Liabilities BOY	243807999	TotalLiabilitiesBOY
Total Liabilities EOY	251644573	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	270842060	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	295604959	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	MERCER UNIVERSITY'S MISSION IS TO TEACH, TO LEARN, TO CREATE, TO DISCOVER, TO INSPIRE, TO EMPOWER AND TO SERVE. IN FULFILLING THIS MISSION, THE UNIVERSITY SUPPORTS UNDERGRADUATE, GRADUATE, AND PROFESSIONAL LEARNING AS WELL AS BASIC RESEARCH AND ITS APPLICATION IN SERVICE TO OTHERS. AS A UNIVERSITY COMMITTED TO EXCELLENCE AND INNOVATION, MERCER CHALLENGES MEMBERS OF ITS COMMUNITY TO MEET AND EXCEED HIGH STANDARDS IN THEIR TEACHING, LEARNING, RESEARCH, SCHOLARSHIP AND SERVICE. FOUNDED BY BAPTISTS IN 1833, MERCER IS AN INDEPENDENT UNIVERSITY THAT REMAINS GROUNDED IN A TRADITION THAT EMBRACES FREEDOM OF THE MIND AND SPIRIT, CHERISHES THE EQUAL WORTH OF EVERY INDIVIDUAL, AND COMMITS TO SERVING THE NEEDS OF HUMANKIND. AS A REFLECTION OF THIS HERITAGE: O WE ENCOURAGE OUR STUDENTS TO DISCOVER AND DEVELOP FULLY THEIR UNIQUE COMBINATION OF GIFTS AND TALENTS TO BECOME LEADERS WHO MAKE A POSITIVE DIFFERENCE IN THE WORLD. O WE SEEK TO INSPIRE MEMBERS OF OUR COMMUNITY TO LIVE VIRTUOUS AND MEANINGFUL	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	91365636	Expense
Description	INSTRUCTION: THE UNIVERSITY HAS 11 COLLEGES AND SCHOOLS. THESE EXPENSES ARE RELATED TO THE DIRECT INSTRUCTION OR TEACHING OF HIGHER EDUCATION. THE UNIVERSITY'S BOARD HAS APPROVED THE ADDITION OF A NEW COLLEGE, TO BE CALLED THE COLLEGE OF HEALTH PROFESSIONS.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	55357908	Expense
Grants	55357908	Grants
Description	Scholarship: The University has 11 colleges and schools. These expenses are related to the support provided to the students based on donor stipulation, need, and merit.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	24510251	Expense
Description	Academic Support: These expenses include providing library services and academic program development to the Provost and Deans of each college.	Description

Activity Other ActivityOther (5 entries)

ExpenseExpense	GrantsGrants	DescriptionDescription
27134018	2420876	Research
34851153		Auxillary Services
25112905		Student Services
6613111		Public Services
585809		Other

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	94296996	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	2420876	TotalOfOtherProgramServiceGrnt
Total Program Service Expense	265530791	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	true	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	true	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	true	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	true	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	true	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	true	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	715	NumberFormsTransmittedWith1096
Number W2 G Included	1	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	3975	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Excess Business Holdings	false	ExcessBusinessHoldings
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	59	NbrVotingGoverningBodyMembers
Number Independent Voting Members	57	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	GA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	WILLIAM G SOLOMON	NamePerson
Telephone Number	4783012771	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1400 COLEMAN AVENUE	AddressLine1
City	MACON	City
State	GA	State
ZIP Code	31207	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (76 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
WILLIAM DAVID UNDERWOOD
PRESIDENT	55.0	X	X	343291	0	37168
CATHY C ADAMS
DIRECTOR	1.0	X
CURTIS G ANDERSON
DIRECTOR	1.0	X
WILLIAM H ANDERSON II
DIRECTOR	1.0	X
KELLIE R APPEL
DIRECTOR	1.0	X
DONALD E BAXTER
DIRECTOR	1.0	X
GUS H BELL III
DIRECTOR	1.0	X
BARBARA BAUGH
DIRECTOR	1.0	X
JAMES A BISHOP
DIRECTOR	1.0	X
THOMAS P BISHOP
DIRECTOR	1.0	X
THOMAS B BLACK
LIFE TRUSTEE	1.0	X
MALCOLM S BURGESS JR
DIRECTOR	1.0	X
G MARSHALL BUTLER
DIRECTOR	1.0	X
NEVILLE CALLAM
DIRECTOR	1.0	X
PRESIDENT JIMMY CARTER
DIRECTOR	1.0	X
WILLIAM L COATES
DIRECTOR	1.0	X
JOHN W COLLIER
DIRECTOR	1.0	X
JAMES H COWART
LIFE TRUSTEE	1.0	X
T MICHAEL CROOK
DIRECTOR	1.0	X
MILTON L CRUZ
DIRECTOR	1.0	X
DWIGHT J DAVIS
DIRECTOR	1.0	X
C GREG DELOACH III
DIRECTOR	1.0	X
W HOMER DRAKE JR
DIRECTOR	1.0	X
JAMES C ELDER JR
DIRECTOR	1.0	X
LINDA W EYDT
DIRECTOR	1.0	X
WILLIAM A FICKLING KR
DIRECTOR	1.0	X
C BRUCE GORDY
DIRECTOR	1.0	X
NANCY A GRACE
DIRECTOR	1.0	X
BENJAMIN W GRIFFITH III
DIRECTOR	1.0	X
WM ANDREW HAGGARD
DIRECTOR	1.0	X
ROBERT F HATCHER SR
DIRECTOR	1.0	X
N DUDLEY HORTON JR
DIRECTOR	1.0	X
DAVID E HUDSON
CHAIR	1.0	X
W MANSFIELD JENNINGS
DIRECTOR	1.0	X
FRANK C JONES
DIRECTOR	1.0	X
HOLLY MCCORKLE JONES
DIRECTOR	1.0	X
CLAUDE M KICKLIGHTER
DIRECTOR	1.0	X
SPENCER B KING III
DIRECTOR	1.0	X
J CURTIS LEWIS III
DIRECTOR	1.0	X
DAVID E LINCH
DIRECTOR	1.0	X
THOMAS WILLIAM MALONE
DIRECTOR	1.0	X
CAROLYN TOWNSEND MCAFEE
DIRECTOR	1.0	X
JAMES THOMAS MCAFEE III
DIRECTOR	1.0	X
M YVETTE MILLER
DIRECTOR	1.0	X
SAM MITCHELL
DIRECTOR	1.0	X
W ANTHONY MOYE
DIRECTOR	1.0	X
J REG MURPHY
DIRECTOR	1.0	X
M DIANE OWENS
DIRECTOR	1.0	X
JULIE PENNINGTON-RUSSELL
DIRECTOR	1.0	X
L RICHARD PLUNKETT JR
DIRECTOR	1.0	X
MILLER PETERSON ROBINSON
DIRECTOR	1.0	X
W LOUIS SANDS
DIRECTOR	1.0	X
RICHARD A SCHNEIDER
DIRECTOR	1.0	X
WILLIAM L SELF
DIRECTOR	1.0	X
ROBERT L STEED
LIFE TRUSTEE	1.0	X
JACKSON P TURNER JR
LIFE TRUSTEE	1.0	X
RAYMOND M WARREN III
DIRECTOR	1.0	X
HOWELL L WATKINS II
DIRECTOR	1.0	X
JERRY S WILSON JR
DIRECTOR	1.0	X
WILLIAM G SOLOMON IV
SENIOR VP/GENERAL COUNSEL	55.0		X	210496		33381
JAMES SIDNEY NETHERTON
SR VP ADMININSTRATION/FINANCE	55.0		X	276286		37084
JULIA TRAVIS DAVIS
TREASURER	55.0		X	134250		15329
DAVID SCOTT DAVIS
SR. VICE PROVOST FOR RESEARCH	55.0		X	269674		37056
PENNY LORAINE ELKINS
SR VP FOR ENROLLMENT MGT	55.0		X	232623		35314
RICHARD V SWINDLE
SENIOR VP FOR ATLANTA	55.0		X	220239		34825
DAVID TAYLOR BARWICK
EXECUTIVE DIRECTOR MERC	55.0			234723		36565	X
WILLIAM F BINA
DEAN	55.0			347341		37523	X
LARRY D BRUMLEY
SENIOR VP MARKETING & COMM	55.0			202932		32510	X
HEWITT MATTHEWS
DEAN/VP OF HEALTH SCIENCES	55.0			255347		36987	X
JOHN A PATTERSON
SR VP UNIVERSITY ADVANCEMENT	55.0			191124		31656	X
THOMAS PHILIP MALAN JR
DEAN, SAVANNAH CAMPUS	55.0			299198		11841	X
JOHN A HUDSON
PROFESSOR	55.0			585479		33772		X
JOHN CHARLES HAWKINS
ASSOCIATE PROFESSOR	55.0			1057027		12253		X
AHMED I SHAH
ASSISTANT PROFESSOR	55.0			508230		17647		X
JEFFREY L STEPHENS
PROFESSOR	55.0			320196		29094		X
RICHARD H SNYDER
CHAIR, DEPT OF INTERNAL MED	55.0			291345	0	25904		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	5979801	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	535909	TotalOtherCompensation
Number Individuals GT100 K	227	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
SHERIDAN CO
PO BOX 4441	MACON	GA	31208	CONTRACTOR	12629028
ARAMARK SERVICES INC
1400 COLEMAN AVENUE	MACON	GA	31207	FOOD SERVICES	5173295
GEORGIA POWER
96 ANNEX	ATLANTA	GA	30396	UTILITIES	3149098
NATIONAL MANAGEMENT SERVICES
PO BOX 1224	LAGRANGE	GA	30241	CUSTODIAL SERVICES	3020660
CONDITONED AIR
PO BOX 4023	MACON	GA	31208	HVAC SERVICES	1666960

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	117	NumberOfContractorsGT100K
Fundraising Events	40449	FundraisingEvents
Government Grants	49291196	GovernmentGrants
All Other Contributions	16476992	AllOtherContributions
Noncash Contributions	855945	NoncashContributions
Total Contributions	65808637	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION AND FEES	900099	190965388	190965388
AUXILIARY SERVICES	900099	27150852	27150852

Field	Value	IRS element (for citing)
Total Program Service Revenue	218116240	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	5096189	TotalRevenueColumn
Unrelated Business Revenue	-10162	UnrelatedBusinessRevenue
Exclusion	$5,106,351	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	472	TotalRevenueColumn
Exclusion	$472	ExclusionAmount

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	368968	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	317710	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	51258	Real
Personal	0	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	51258	TotalRevenueColumn
Exclusion	$51,258	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	16795707	Securities
Other	1114	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	15597741	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	1197966	Securities
Other	1114	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	1199080	TotalRevenueColumn
Exclusion	$1,199,080	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	80515	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	40449	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	121987	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	-41472	TotalRevenueColumn
Exclusion	-$41,472	ExclusionAmount

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	621360	GrossSalesOfInventory
Cost Of Goods Sold	808809	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	-187449	TotalRevenueColumn
Exclusion	-$187,449	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS	Description
Business Code	900099	BusinessCode
Total Revenue Column	7666239	TotalRevenueColumn
Related Or Exempt Function Income	7666239	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	7666239	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	297709194	TotalRevenueColumn
Related Or Exempt Function Income	225782479	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	-10162	UnrelatedBusinessRevenue
Exclusion	$6,128,240	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	2420876	Total
Program Services	2420876	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	55357908	Total
Program Services	55357908	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	3556031	Total
Program Services	1821222	ProgramServices
Management And General	1519891	ManagementAndGeneral
Fundraising	214918	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	112580452	Total
Program Services	103605740	ProgramServices
Management And General	7789710	ManagementAndGeneral
Fundraising	1185002	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	6613803	Total
Program Services	6389136	ProgramServices
Management And General	129168	ManagementAndGeneral
Fundraising	95499	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	16608986	Total
Program Services	16044788	ProgramServices
Management And General	324376	ManagementAndGeneral
Fundraising	239822	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	6228867	Total
Program Services	6017276	ProgramServices
Management And General	121650	ManagementAndGeneral
Fundraising	89941	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	166844	Total
Program Services	75478	ProgramServices
Management And General	91366	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	496255	Total
Management And General	496255	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	251708	Total
Program Services	251708	ProgramServices

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	11704406	Total
Program Services	10065438	ProgramServices
Management And General	1448968	ManagementAndGeneral
Fundraising	190000	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	1285706	Total
Program Services	1186027	ProgramServices
Management And General	99679	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	2028039	Total
Program Services	1817008	ProgramServices
Management And General	187600	ManagementAndGeneral
Fundraising	23431	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	3461683	Total
Program Services	2076617	ProgramServices
Management And General	1370234	ManagementAndGeneral
Fundraising	14832	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	337929	Total
Program Services	337929	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	5554128	Total
Program Services	5104006	ProgramServices
Management And General	343326	ManagementAndGeneral
Fundraising	106796	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	7641359	Total
Program Services	6018562	ProgramServices
Management And General	1622797	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	14721929	Total
Program Services	11910584	ProgramServices
Management And General	2811345	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	3366541	Total
Program Services	2871983	ProgramServices
Management And General	494558	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
OPERATIONS & MAINTENANCE	14818644	14531564	287058	22
GOVT/PRIVATE SUBCONTRACTS	3514351	3514351
LAB SUPPLIES/EQUIPMENT	3184023	3144898	39053	72
TELEPHONE	2546153	2156213	325325	64615

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	10870287	Total
Program Services	8811479	ProgramServices
Management And General	1683911	ManagementAndGeneral
Fundraising	374897	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	289316908	Total
Program Services	265530791	ProgramServices
Management And General	21186270	ManagementAndGeneral
Fundraising	2599847	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	38196623	BOY
EOY	45948151	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	6726317	BOY
EOY	5909345	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	11395685	BOY
EOY	9691564	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	705087	BOY
EOY	766746	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	460983775	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	215021862	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	234246238	BOY
EOY	245961913	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	78955169	BOY
EOY	86115573	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	124864747	BOY
EOY	133860504	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	14846328	BOY
EOY	15135831	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	4713865	BOY
EOY	3859905	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	514650059	BOY
EOY	547249532	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	11874875	BOY
EOY	12514182	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	5763249	BOY
EOY	4856844	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	191196312	BOY
EOY	197059573	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	3833222	BOY
EOY	4173167	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	31140341	BOY
EOY	33040807	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	243807999	BOY
EOY	251644573	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	73793332	BOY
EOY	91791957	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	12380455	BOY
EOY	11813087	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	184668273	BOY
EOY	191999915	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	270842060	BOY
EOY	295604959	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	514650059	BOY
EOY	547249532	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	8392286	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	12340849	ReconciliationUnrealizedInvest
Reconcilation Other Changes	4029764	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Consolidated	X	FinancialStatementConsolidated

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Total Grassroots Lobbying		TotalGrassrootsLobbying
Total Direct Lobbying		TotalDirectLobbying
Total Lobbying Expenditures		TotalLobbyingExpenditures
Other Exempt Purpose Expenditures		OtherExemptPurposeExpenditures
Total Exempt Purpose Expenditures		TotalExemptPurposeExpenditures
Lobbying Nontaxable		LobbyingNontaxableAmount
Grassroots Nontaxable		GrassrootsNontaxableAmount
Tot Lobbying Grassroot Minus Non Tx		TotLobbyingGrassrootMinusNonTx
Tot Lobby Expend Mns Lobbying Nontx		TotLobbyExpendMnsLobbyingNontx
Volunteers	false	Volunteers
Paid Staff Or Management	true	PaidStaffOrManagement
Media Advertisements	false	MediaAdvertisements
Mailings Members	true	MailingsMembers
Mailings Members	$97,225	MailingsMembersAmount
Publications Or Broadcast	false	PublicationsOrBroadcast
Grants Other Organizations	false	GrantsOtherOrganizations
Direct Contact Legislators	true	DirectContactLegislators
Direct Contact Legislators	$154,483	DirectContactLegislatorsAmount
Rallies Demonstrations	false	RalliesDemonstrations
Other Activities	false	OtherActivities
Total Lobbying Expenditures IIB	251708	TotalLobbyingExpendituresIIB
Not Described In501c3	false	NotDescribedIn501c3
Form4720 Filed4912 Tax	false	Form4720Filed4912Tax

Form990 Schedule C Part IV Form990ScheduleCPartIV

Field	Value	IRS element (for citing)
Identifier	Lobbying Expenses	Identifier
Return Reference	Schedule C, Part II-B, Line 1	ReturnReference
Explanation	Mercer University retains a consultant, Hurt, Norton, and ASSOCIATES, TO PROMOTE LEGISLATION WHICH WOULD PROVIDE MERCER UNIVERSITY WITH FEDERAL FUNDS FOR USE OF VARIOUS UNIVERSITY PROJECTS AND PROGRAMS. ADDITIONALLY, A UNIVERSITY STAFFPERSON WORKED TO SECURE STATE APPROPRIATIONS.	Explanation

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Historic Structure	X	HistoricStructure
Total Number Of Easements	2	TotalNumberOfEasements
Nmbr Hist Struct Easements	1	NmbrHistStructEasements
Nmbr Hist Struct Easements After	1	NmbrHistStructEasementsAfter
Nmbr States In Which Easements Held	1	NmbrStatesInWhichEasementsHeld
Written Policy Monitoring	false	WrittenPolicyMonitoring
Staff Hours Spent On Enforcement	24.00	StaffHoursSpentOnEnforcement
Expenses Incurred For Enforcement	480	ExpensesIncurredForEnforcement
Sect170h Requirements Satisfied	true	Sect170hRequirementsSatisfied
Art Public Exhibition Amts		ArtPublicExhibitionAmts
Held Works Of Art Amts		HeldWorksOfArtAmts

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	191665145	BeginningOfYearBalance
Contributions	5496176	Contributions
Investment Earnings Or Losses	16998134	InvestmentEarningsOrLosses
Other Expenditures	5873311	OtherExpenditures
End Of Year Balance	208286144	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	196964111	BeginningOfYearBalance
Contributions	2766514	Contributions
Investment Earnings Or Losses	-6964252	InvestmentEarningsOrLosses
Other Expenditures	1101228	OtherExpenditures
End Of Year Balance	191665145	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	160222432	BeginningOfYearBalance
Contributions	6838374	Contributions
Investment Earnings Or Losses	34868885	InvestmentEarningsOrLosses
Other Expenditures	4965580	OtherExpenditures
End Of Year Balance	196964111	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	147597621	BeginningOfYearBalance
Contributions	4872271	Contributions
Investment Earnings Or Losses	12388627	InvestmentEarningsOrLosses
Other Expenditures	4636087	OtherExpenditures
End Of Year Balance	160222432	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	191395824	BeginningOfYearBalance
Contributions	8282060	Contributions
Investment Earnings Or Losses	-46204929	InvestmentEarningsOrLosses
Other Expenditures	5875334	OtherExpenditures
End Of Year Balance	147597621	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.10732	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.89268	PermanentEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	15890919	OtherCostOrOtherBasis
Book Value	15890919	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	326445409	OtherCostOrOtherBasis
Depreciation	137292987	Depreciation
Book Value	189152422	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	19977788	OtherCostOrOtherBasis
Depreciation	12071776	Depreciation
Book Value	7906012	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	94966933	OtherCostOrOtherBasis
Depreciation	65657099	Depreciation
Book Value	29309834	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	3702726	OtherCostOrOtherBasis
Book Value	3702726	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	245961913	TotalOfBookValueLandBuildings
Financial Derivatives		FinancialDerivatives
Closely Held Equity Interests		CloselyHeldEquityInterests

Other Securities OtherSecurities (7 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
PERPETUAL TRUSTS	59024984	F
HEDGED EQUITY FUNDS	26873723	F
REAL ASSET FUNDS	18441013	F
PRIVATE EQUITY FUNDS	10737394	F
REMAINDER INTEREST TRUST	7035479	F
MISCELLANEOUS INVESTMENTS	9708709	F
CASH AND CASH EQUIVALENTS	2039202	F

Field	Value	IRS element (for citing)
Total Of Book Value Securities	133860504	TotalOfBookValueSecurities
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (6 entries)

DescriptionDescription	AmountAmount
ADVANCES FROM FEDERAL GOVERNMENT	$17,195,009
ASSET RETIREMENT OBLIGATION	$5,555,787
INTEREST RATE SWAP	$4,084,696
ANNUITY OBLIGATIONS	$3,650,328
POST RETIREMENT BENEFITS	$1,278,833
CAPITAL LEASES OBLIGATIONS	$1,276,154

Field	Value	IRS element (for citing)
Total Of Amounts	33040807	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	258721899	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	12340849	NetUnrealizedGainsInvestments
Other Revenues	4860322	OtherRevenues
Revenue Not Rptd F990	17201171	RevenueNotRptdF990
Revenue Subtotal	241520728	RevenueSubtotal
Other Revenues Not Included	56188466	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	56188466	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	297709194	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	233959000	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	233959000	ExpensesSubtotal
Other Expenses Not Included	55357908	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	55357908	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	289316908	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Conservation Easements	Schedule D, Part II, Line 9	When Mercer University received the funds for the Grand Opera House, they were reported as auxiliary revenue and auxiliary expenses. Funds spent on capital items were reported on the balance sheet as a building renovation. Funds received for the Hardeman building were recorded as private gifts/grants and operations expenses. Funds spent on capital items were reported on the balance sheet as a building renovation. There is no footnote describing Mercer University's accounting for conservation easements in the audited financial statements for the year ended June 30, 2013.
Endowment Funds	Schedule D, Part V, Line 4	The corpus is held in perpetuity. The earnings (unrealized, realized , and earnings) are used to pay investment fees for the individual funds, pay the investment advisor, and fund the annual approved spending allocation. The spending allocation funds the specific expense for which the donor provided the endowment fund.
Schedule D, Part X, Line 2	FIN 48 (ASC 740) Footnote	The University is recognized as an organization exempt from federal income tax 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 5 12(a)(I) of the Code, is subject to federal income tax. The University's management has reviewed its tax positions and determined that it does not have material unrecognized tax positions that should be reflected in the financial statements for 2013 or 2012.
Schedule D, Part XI, Line 2d	Amounts included on line 1 but not on form 990, Part VIII, Line 12	Change in Fair Value of Interest Rate Swap 1,726,809 Change in Beneficial Interest in Perpetual Trusts 3,133,513 ------------ Total 4,860,322
Schedule D, Part XI, Line 4b	Amounts Included on Form 990, Part VIII, Line 12 but not on line 1	Student Assistance Reclass 55,357,908 Change in Value of Split-Interest Agreements 830,558 ------------ Total 56,188,466
Schedule D, Part XII, Line 4b	Amounts Included on Form 990, Part VIII, Line 25 but not on line 1	Student Assistance Reclass 55,357,908

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	true	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifier

ExplanationExplanation

SCHEDULE E - EXPLANATION FOR LINE 3

Mercers job announcements indicate that we are an Affirmative Action/Equal Opportunity Employer. Mercers nondiscriminatory policy is publicly available on the Human Resources website. The direct link to the policy as well as a full notice of nondiscrimination statement is also posted on the job applicant website.

SCHEDULE E - EXPLANATION FOR LINE 6A

THE UNIVERSITY PARTICIPATES IN THE FOLLOWING PROGRAMS: FEDERAL PELL GRANTS, FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS (FSEOG), FEDERAL DIRECT SUBSIDIZED AND UNSUBSIDIZED STAFFORD LOANS, FEDERAL PERKINS LOANS, HEALTH PROFESSIONS STUDENT LOANS, FEDERAL PARENT AND GRAD (PLUS) LOANS, OTHER VARIOUS FEDERAL LOAN PROGRAMS, FEDERAL TEACH GRANT, FEDERAL WORK STUDY PROGRAM, AND VETERANS EDUCATION PROGRAMS. THE UNIVERSITY ALSO RECEIVES VARIOUS FEDERAL GRANT AND CONTRACTS FOR ACADEMIC AND SCIENTIFIC RESEARCH.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	true	GrantRecordsMaintained

Accts Actvs Out US Table AcctsActvsOutUSTable (7 entries)

RegionRegion	Type Of Activities ConductedTypeOfActivitiesConducted	Specific Services ProvidedSpecificServicesProvided
Central America and the Caribbean	Program Services	Study Abroad
East Asia and the Pacific	Program Services	Study Abroad
Europe (Including Iceland and Greenland)	Program Services	Study Abroad
Middle East and North Africa	Program Services	Study Abroad
South America	Program Services	Study Abroad
South Asia	Program Services	Study Abroad
Sub-Saharan Africa	Program Services	Study Abroad

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	true	TransferToForeignCorp
Interest In Foreign Trust	false	InterestInForeignTrust
Own Foreign Corp	false	OwnForeignCorp
Passive Foreign Invest Co	false	PassiveForeignInvestCo
Foreign Partnership	false	ForeignPartnership
Boycott Countries	false	BoycottCountries

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	ATHLETIC RAFFLE	NameOfEvent1
Gross Receipts Event1	36000	GrossReceiptsEvent1
Gross Revenue Event1	36000	GrossRevenueEvent1
Cash Prizes Event1	12750	CashPrizesEvent1
Other Direct Expenses Event1	23719	OtherDirectExpensesEvent1
Name Of Event2	AUTHOR'S LUNCH	NameOfEvent2
Gross Receipts Event2	40715	GrossReceiptsEvent2
Charitable Contributions Event2	34955	CharitableContributionsEvent2
Gross Revenue Event2	5760	GrossRevenueEvent2
Other Direct Expenses Event2	40714	OtherDirectExpensesEvent2
Total Number Of Other Events	3	TotalNumberOfOtherEvents
Gross Receipts Other Events	44248	GrossReceiptsOtherEvents
Charitable Contrib Other Events	5493	CharitableContribOtherEvents
Gross Revenue Other Events	38755	GrossRevenueOtherEvents
Other Direct Expenses Other Events	44804	OtherDirectExpensesOtherEvents
Gross Receipts Total	120963	GrossReceiptsTotal
Charitable Contributions Total	40448	CharitableContributionsTotal
Gross Revenue Total Events	80515	GrossRevenueTotalEvents
Cash Prizes Total Events	12750	CashPrizesTotalEvents
Other Direct Expenses Total Events	109237	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	121987	DirectExpenseSummaryEvents
Net Income Summary	-41472	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Recipient Table RecipientTable (22 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	Amount Of Cash GrantAmountOfCashGrant	Method Of ValuationMethodOfValuation	Description Of Non Cash AssistanceDescriptionOfNonCashAssistance	Purpose Of GrantPurposeOfGrant	IRC SectionIRCSection
ADVANCED COMPLIANCE SOLUTIONS INC
5015 B U BOWMAN DR	BUFORD	GA	30518	582608642	16000	n/a	n/a	CONSULTING SERVICES
ANDROMEDA SYSTEMS INC
2233 PARK AVE STE 203	ORANGE PARK	FL	32073	203595072	43962	n/a	n/a	ENGINEERING SERVICES
ANMED HEALTH
800 NORTH FANT ST	ANDERSON	SC	29621	570359174	29221	n/a	n/a		501(C)(3)
BELLWETHER INC
PO BOX 190	MCDONOUGH	GA	30253	581273169	27181	n/a	n/a	FABRICATION SERVICES
DUBLIN ORTHOPEDICS & REHAB
PO BOX 368	DUBLIN	GA	31040	581707928	5900	n/a	n/a	MEDICAL CONSULTING
GEORGIA HEALTH SCIENCES UNIVERSITY
PO BOX 945552	ATLANTA	GA	30394	586002052	16981	n/a	n/a		GOVT
HONEYWELL
13478 DANIELSON ST	POWAY	CA	92064		337567	n/a	n/a	ENGINEERING SERVICES
L & G TECHNOLOGY SERVICES
300 NW INDUSTRIAL BLVD	MACON	GA	31216	043767246	11663	n/a	n/a	PAINTING SERVICES
PERFECT EDGE
4264 F WINTERS CHAPEL RD	DORAVILLE	GA	30360	300659033	9100	n/a	n/a	FABRICATION SERVICES
PI-TECH INC
PO BOX 6631	MACON	GA	31208	582354718	18992	N/A	N/A	ENGINEERING SERVICES
POLYTRONIX
805 ALPHA DR	RICHARDSON	TX	75081	200440938	92180	N/A	N/A	ENGINEERING SERVICES
PRECISION STANDARD
721 E SARATOGA	FERNDALE	MI	48220	382246419	138389	N/A	N/A	FABRICATION SERVICES
PRINCE PRECISION PRODUCTS LLC
6600 HAWKINSVILLE RD	MACON	GA	31216	208219117	13873	N/A	N/A	FABRICATION SERVICES
QTEC INC
700 BOULEVARD SOUTH	HUNTSVILLE	AL	35802	630972823	453213	N/A	N/A	ENGINEERING SERVICES
QUALTEST INC
5325 OLD WINTER GARDEN RD	ORLANDO	FL	32811	592690412	9135	N/A	N/A	TESTING SERVICES
ROCKWELL AUTOMATION
504 BEAVER ST	SEWICKLEY	PA	15143	251797617	8400	N/A	N/A	SOFTWARE MAINTENANCE
UNIVERSITY OF CONNECTICUT HEALTH CENTER
263 FARMINGTON AVE	FARMINGTON	CT	06030	521725543	108178	N/A	N/A		GOVT
UNIVERSITY OF TEXAS AT AUSTIN
PO BOX 7159	AUSTIN	TX	78713	746000203	16082	N/A	N/A		GOVT
WAKE FOREST UNIVERSITY
MEDICAL CENTER BLVD	WINSTONSALEM	NC	27157	560532136	76497	N/A	N/A		501(c)(3)
WAYNE STATE UNIVERSITY
PO BOX 02788	DETROIT	MI	48202	383555142	106078	N/A	N/A		Govt
WEST COBB ENGINEERING & TOOL CO
7267 HIRAM DOUGLASVILLE HWY	DOUGLASVILLE	GA	30134	582242074	10170	N/A	N/A	FABRICATION SERVICES
WILLBROOK SOLUTIONS INC
4811-A BRADFORD DR	HUNTSVILLE	AL	35805	205868013	872116	N/A	N/A	ENGINEERING SERVICES

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	6	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	16	TotalNbrOfOtherOrganizations

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	STUDENT FINANCIAL AID ASSISTANCE	TypeOfGrant
Number Of Recipients	4294	NumberOfRecipients
Amount Of Cash Grant	55357908	AmountOfCashGrant
Method Of Valuation	n/a	MethodOfValuation
Description Of Non Cash Assistance	n/a	DescriptionOfNonCashAssistance

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	Monitoring Use of Grants	Identifier
Return Reference	Schedule I, Part I, Line 2	ReturnReference
Explanation	Assistance to Mercer University 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. Mercer University has criteria for the eligibility requirements needed to award a scholarship. Academic Scholarships are based on SAT scores and Grade Point Averages and are awarded by the Office of Admissions. Need based grants are made by the Office of Financial Planning and are made utilizing the federal need formula (FAFSA application). Students must be enrolled full-time to receive University scholarships/grants. Generally speaking, FAFSA data is verified for students who are selected for verification by the federal student aid program.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	X	HousingAllowanceOrResidence
Club Dues Or Fees	X	ClubDuesOrFees
Personal Services	X	PersonalServices
Written Policy Re T And E Expenses	true	WrittenPolicyReTAndEExpenses
Substantiation Required	true	SubstantiationRequired
Written Employment Contract	X	WrittenEmploymentContract
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (17 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
WILLIAM DAVID UNDERWOOD
PRESIDENT	343291	0	0	0	0	0	24827	0	12341	0	380459	0	0	0
WILLIAM G SOLOMON IV
SENIOR VP/GENERAL COUNSEL	210496		0		0		21640		11741		243877		0
JAMES SIDNEY NETHERTON
SR VP ADMININSTRATION/FINANCE	276286		0		0		25000		12084		313370		0
DAVID TAYLOR BARWICK
EXECUTIVE DIRECTOR MERC	234723		0		0		24500		12065		271288		0
WILLIAM F BINA
DEAN	347341		0		0		25000		12523		384864		0
LARRY D BRUMLEY
SENIOR VP MARKETING & COMM	202932		0		0		20894		11616		235442		0
DAVID SCOTT DAVIS
SR. VICE PROVOST FOR RESEARCH	269674		0		0		25000		12056		306730		0
PENNY LORAINE ELKINS
SR VP FOR ENROLLMENT MGT	232623		0		0		23530		11784		267937		0
HEWITT MATTHEWS
DEAN/VP OF HEALTH SCIENCES	255347		0		0		25000		11987		292334		0
RICHARD V SWINDLE
SENIOR VP FOR ATLANTA	220239		0		0		23000		11825		255064		0
JOHN A HUDSON
PROFESSOR	585479		0		0		22010		11762		619251		0
JOHN A PATTERSON
SR VP UNIVERSITY ADVANCEMENT	191124		0		0		20087		11569		222780		0
JOHN CHARLES HAWKINS
ASSOCIATE PROFESSOR	1057027		0		0		0		12253		1069280		0
AHMED I SHAH
ASSISTANT PROFESSOR	508230		0		0		5813		11834		525877		0
JEFFREY L STEPHENS
PROFESSOR	320196		0		0		17625		11469		349290		0
THOMAS PHILIP MALAN JR
DEAN, SAVANNAH CAMPUS	299198		0		0		0		11841		311039		0
RICHARD H SNYDER
CHAIR, DEPT OF INTERNAL MED	291345	0	0	0	0	0	13500	0	12404	0	317249	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	SCHEDULE J, PART I, LINE 1A	Identifier
Return Reference	HOUSING ALLOWANCE, PERSONAL SERVICES, AND CLUB DUES	ReturnReference
Explanation	WILLIAM UNDERWOOD, MERCER UNIVERSITY PRESIDENT, RECEIVED A PROVISION OF HOUSING, INCLUDING CUSTODIAL SERVICES, FOR BUSINESS USE. NOT TREATED AS TAXABLE COMPENSATION. JAMES NETHERTON, SENIOR VICE PRESIDENT OF ADMINISTRATION AND FINANCE, RECEIVED A CORPORATE MEMBERSHIP TO A SOCIAL CLUB. NOT TREATED AS TAXABLE INCOME.	Explanation

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY
A	581407780	74265LTG3	2006-05-19	22040000	FINANCE CAPITAL IMRPOVEMENTS	false	false	false
PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY
B	581407780	74265LYJ7	2006-05-19	26150000	REFUNDING SERIES 2001	false	false	false
PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY
C	581407780	74265LYG7	2011-10-19	20000000	SEE SUPPLEMENTAL INFORMATION	false	false	false
PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY
D	581407780	74265LYV4	2012-02-16	81211311	REFUNDING SERIES 1999A & 2003	false	false	false

Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)

Bond ReferenceBondReferenceCd	Amount RetiredAmountRetired	Total ProceedsTotalProceeds	Amount In Reserve FundAmountInReserveFund	Refunding EscrowRefundingEscrow	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Credit EnhancementCreditEnhancement	Capital ExpendituresCapitalExpenditures	Other Spent ProceedsOtherSpentProceeds	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
A	6705000	22040000	2000000	0	400665	139335	19500000	0	2011	false	false	true	true
B	855000	26150000	0	25577910	406772	165318	0	0	2016	false	true	true	true
C	0	20000000	0	0	361480	247550	19390970	0		false	false	false	true
D	0	81211311	0	0	0	0	0	81211311	2005	true	false	true	true

Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Engage Bond Counsel ResearchEngageBondCounselResearch	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Remedial Action TakenRemedialActionTaken	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs
A	false	false	false	false	true	false	false	false	true
B	false	false	false	false	true	false	false	false	true
C	false	false	false	false	true	false	false	false	true
D	false	false	false	false		false	false	false	true

Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Business Name Line1NameOfGICProvider/BusinessNameLine1	Term Of GICTermOfGIC	Regulatory Safe Harbor SatisfiedRegulatorySafeHarborSatisfied	Gross Proceeds InvestedGrossProceedsInvested	Written Proc To Monitor ReqsWrittenProcToMonitorReqs	Term Of HedgeTermOfHedge	Superintegrated HedgeSuperintegratedHedge	Hedge TerminatedHedgeTerminated
0
A	true	true	false	true	SOCIETE GENERALE	30.3	true	false	true
LEHMAN BROTHERS
B	false	true	true	false	0			true	false	10.5	false	false
0
C	false	true	false	false	0			false	true
0
D	false	false	false	false	0			false	true

Form990 Schedule K Part V Form990ScheduleKPartV (4 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	false
B	false
C	false
D	false

Form990 Schedule K Part VI Form990ScheduleKPartVI

Field	Value	IRS element (for citing)
Identifier	DESCRIPTION OF PURPOSE	Identifier
Return Reference	FORM 990, SCHEDULE K, PART I, LINE C	ReturnReference
Explanation	PURPOSE OF 2011 BOND ISSUED BY PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY WAS FOR THE FOOTBALL STADIUM, WELCOME CENTER, DOUGLAS COUNTY BUILDING, AND CERTAIN COSTS OF ISSUANCE.	Explanation

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY
A	581407780	74265LZJ0	2012-05-15	34448050	PURCHASE MERCER HOUSING CORPORATIO	false	false	false
PRIVATE COLLEGES AND UNIVERSITIES AUTHORITY
B	581407780		2013-05-30	70350273	REFUNDING SERIES 2006A, 2006C & 20	false	false	false

Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)

Bond ReferenceBondReferenceCd	Amount RetiredAmountRetired	Amount Bond DefeasedAmountBondDefeased	Total ProceedsTotalProceeds	Amount In Reserve FundAmountInReserveFund	Capitalized InterestCapitalizedInterest	Refunding EscrowRefundingEscrow	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Credit EnhancementCreditEnhancement	Working Capital ExpendituresWorkingCapitalExpenditures	Capital ExpendituresCapitalExpenditures	Other Spent ProceedsOtherSpentProceeds	Amount UnspentAmountUnspent	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
A	0	0	34448050	0	0	0	454670	0	0	27286983	6706397	0	2012	true	false	false	true
B	0	0	70350273	0	0	0	290049	0	0	12000000	58060224	0	2013	true	false	true	true

Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Engage Bond Counsel ContractsEngageBondCounselContracts	Any Research AgreementsAnyResearchAgreements	Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Remedial Action TakenRemedialActionTaken	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs
A	false	false	false	false	false	0	false	false	false	true
B	false	false	false		false	0	false	false	false	true

Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Rebate Not Due YetRebateNotDueYet	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Business Name Line1NameOfGICProvider/BusinessNameLine1	Gross Proceeds InvestedGrossProceedsInvested	Written Proc To Monitor ReqsWrittenProcToMonitorReqs	Term Of HedgeTermOfHedge	Superintegrated HedgeSuperintegratedHedge	Hedge TerminatedHedgeTerminated
0
A	false	true	false	false	false	0	false	true
1271 COUNTERPARTY CO
B	false	true	true	true	false	0	false	true	3.5	false	false

Form990 Schedule K Part V Form990ScheduleKPartV (2 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	false
B	false

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	DEVELOPMENT AUTHORITY OF BIBB COUNTY	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	581445945	IssuerEIN
Date Issued	2009-01-20	DateIssued
Issue Price	4250000	IssuePrice
Description Of Purpose	FINANCE ENTERPRISE RESOURCE PLANNI	DescriptionOfPurpose
Defeased	false	Defeased
On Behalf Of Issuer	false	OnBehalfOfIssuer
Pool Financing	false	PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Amount Retired	1700000	AmountRetired
Amount Bond Defeased	0	AmountBondDefeased
Total Proceeds	4250000	TotalProceeds
Amount In Reserve Fund	0	AmountInReserveFund
Capitalized Interest	0	CapitalizedInterest
Refunding Escrow	0	RefundingEscrow
Issuance Costs From Proceeds	45350	IssuanceCostsFromProceeds
Credit Enhancement	0	CreditEnhancement
Working Capital Expenditures	0	WorkingCapitalExpenditures
Capital Expenditures	4204650	CapitalExpenditures
Other Spent Proceeds	0	OtherSpentProceeds
Amount Unspent	0	AmountUnspent
Year Of Subst Completion	2011	YearOfSubstCompletion
Current Refunding	false	CurrentRefunding
Advance Refunding	false	AdvanceRefunding
Final Allocation Made	true	FinalAllocationMade
Adequate Books And Recds Maintaind	true	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	false	OwningBondFinancedProperty
Any Lease Arrangements	false	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	false	MngmentCntrctBondFinancdPrprty
Any Research Agreements	false	AnyResearchAgreements
Prcntge Prvt Business Use By Others	0	PrcntgePrvtBusinessUseByOthers
Bond Iss Meet Prvt Security Pay Test	false	BondIssMeetPrvtSecurityPayTest
Change In Use Bond Financed Prop	false	ChangeInUseBondFinancedProp
Remedial Action Taken	false	RemedialActionTaken
Non Qualified Bond Remed Procdrs	true	NonQualifiedBondRemedProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	false	Form8038TFiled
Rebate Not Due Yet	true	RebateNotDueYet
Variable Rate Issue	true	VariableRateIssue
Hedge Identified In Books And Recds	false	HedgeIdentifiedInBooksAndRecds

Name Of Hedge Provider NameOfHedgeProvider

Field	Value	IRS element (for citing)
Business Name Line1	0	BusinessNameLine1

Field	Value	IRS element (for citing)
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGIC

Name Of GIC Provider NameOfGICProvider

Field	Value	IRS element (for citing)
Business Name Line1	0	BusinessNameLine1

Field	Value	IRS element (for citing)
Gross Proceeds Invested	false	GrossProceedsInvested
Written Proc To Monitor Reqs	true	WrittenProcToMonitorReqs

Form990 Schedule K Part V Form990ScheduleKPartV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Proc To Undertk Corrective Action	false	ProcToUndertkCorrectiveAction

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Field	Value	IRS element (for citing)
Name Person	KING SPALDING	NamePerson

Field	Value	IRS element (for citing)
Relationship	3 PTRS ON BOARD OF DIR	Relationship
Amount Of Transaction	27701	AmountOfTransaction
Description Of Transaction	LEGAL SERVICES	DescriptionOfTransaction
Sharing Of Revenues	false	SharingOfRevenues

Schedule M IRS990ScheduleM

Works Of Art WorksOfArt

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	9	NumberOfContributions
Noncash Contribs Rptd F990	745	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Art Historical Treasures		ArtHistoricalTreasures
Art Fractional Interest		ArtFractionalInterest

Books And Publications BooksAndPublications

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	35826	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Clothing And Household Goods ClothingAndHouseholdGoods

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	155	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Cars And Other Vehicles		CarsAndOtherVehicles
Boats And Planes		BoatsAndPlanes
Intellectual Property		IntellectualProperty

Securities Publicly Traded SecuritiesPubliclyTraded

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	23	NumberOfContributions
Noncash Contribs Rptd F990	855945	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Securities Closely Held Stock		SecuritiesCloselyHeldStock
Securities Prtnrshp Trust Intrsts		SecuritiesPrtnrshpTrustIntrsts
Securities Miscellaneous		SecuritiesMiscellaneous
Qualified Contrib Hist Struct		QualifiedContribHistStruct
Qualified Contrib Other		QualifiedContribOther
Real Estate Residential		RealEstateResidential
Real Estate Commercial		RealEstateCommercial
Real Estate Other		RealEstateOther
Collectibles		Collectibles

Food Inventory FoodInventory

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	8	NumberOfContributions
Noncash Contribs Rptd F990	3480	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Drugs And Medical Supplies DrugsAndMedicalSupplies

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	2	NumberOfContributions
Noncash Contribs Rptd F990	850	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Taxidermy		Taxidermy
Historical Artifacts		HistoricalArtifacts
Scientific Specimens		ScientificSpecimens
Archaeological Artifacts		ArchaeologicalArtifacts

Other Non Cash Contributions Table OtherNonCashContributionsTable

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Description	MISCELLANEOUS	Description
Number Of Contributions	114	NumberOfContributions
Noncash Contribs Rptd F990	76182	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Number Of8283 Received	5	NumberOf8283Received
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	true	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Voting Board Members	Form 990, Part VI, Section A, Line 1a	The affairs of the Corporation are managed and controlled by a Board of Trustees, consisting of forty-five (45) regular members who serve for terms of five (5) years each, and no more than ten (10) Life Trustees who serve for life. Currently, there are four (4) Life Trustees serving on the Board of Trustees. The President of the University also serves as an ex officio member of the Board of Trustees. Each of these members of the Board of Trustees has the power to vote. During the intervals between meetings of the Board of Trustees, the Executive Committee possesses and may exercise all the powers of the Board in the management and direction of the business and affairs of the Corporation in all cases in which specific direction has not been given by the Board. The Bylaws of the Corporation provide that the Executive Committee shall consist of the Chairman of the Board and the President ex officio and not less than seven (7) additional members chosen from the membership of the Board. All of the members of the Executive Committee are voting members of the Board of Trustees.
Independent Board Members	Form 990, Part VI, Section A, Line 1b	The President of the University, who serves as an ex officio voting member of the board of trustees, is compensated as an officer of the corporation, and is thus the only member of the corporation's governing body who is not considered to be "independent."
Family and Business Relationship	Form 990, Part VI, Section A, Line 2	Members of the Board of Trustees Carolyn T. McAfee and J. Thomas McAfee III have a family relationship (mother and son). Members of the Board of Trustees David E. Linch and Nancy A. Grace have a family relationship (husband and wife). Mercer University owns stock in MidCountry Financial Corp. Mercer University President William D. Underwood serves on the MidCountry Financial Corp. Board of Directors, and MidCountry Financial Corp President and Chief Executive Officer Robert F. Hatcher serves as a member of the Board of Trustees. Member of the Board of Trustees Richard A. Schneider is a partner in the law firm of King & Spalding, LLP; Trustee Dwight J. Davis is a retired partner in the law firm of King & Spalding, LLP; and Life Trustee Robert L. Steed is a retired partner in the law firm of King & Spalding, LLP. King & Spalding, LLP represents Mercer University in various legal matters from time to time.
REVIEW OF 990	Form 990, Part VI, Section B, Line 11B	Prior to filing, the Form 990 was reviewed in detail by the Executive Committee of the Board of Trustees, and a copy of the finalized Form 990 was then distributed to all members of the Board of Trustees prior to filing.
Monitor and Enforce Compliance with Written Conflict of Interest Policy	form 990, part vi, section b, line 12c	At each annual meeting of the Board of Trustees, each Trustee, officer, and key employee of the University is required to (a) to review the institution's Conflict of Interest Policy for Trustees, Officers, and Key Employees; (b) to disclose any possible personal, familial or business relationships that reasonably could give rise to a conflict of interest involving the University; and (c) to acknowledge by his or her signature that he or she is in accordance with the letter and spirit 2 of the Conflict of Interest Policy. All Trustees, officers and key employees are required to list on a Disclosure Form for Trustees, Officers, and Key Employees those substantive relationships that they maintain (or members of their families maintain) with organizations that do business with the University, or that otherwise could be construed to potentially affect their independent, unbiased judgment in light of their decision-making authority or responsibility. In the event a Trustee, officer or key employee is uncertain as to the appropriateness of listing a particular relationship, the Chair of the Board of Trustees and/or the President is consulted. They, in turn, may elect to consult with legal counsel, the Executive Committee, or the Board of Trustees in executive session. These disclosure forms are collected by the Secretary of the Corporation, and copies are provided annually to the University's independent auditors. Trustees, officers, and key employees who have declared or been found to have a conflict of interest are required to refrain from participating in consideration of proposed transactions, unless for special reasons the Board or administration requests information or interpretation. Persons with conflicts are not allowed to vote or be present at the time of the vote on such transactions. Whenever the Board of Trustees holds a meeting at which (a) a Trustee's, officer's, or key employee's financial interest in a matter is disclosed, (b) a determination regarding the existence of a conflict of interest is made, or (c) a transaction or arrangement with respect to which a Trustee, officer, or key employee has a conflict of interest is considered, the Board's consideration of these issues is documented in the minutes of the meeting. In the interim between annual meetings, each Trustee, officer, and key employee has an ongoing obligation to notify the Board of Trustees promptly of any actual, apparent or potential conflict of interest as it arises.
DETERMINING COMPENSATION	Form 990, Part VI, Section B, Line 15a & 15B	The Executive Committee of the Board of Trustees has established a Compensation Committee, comprised of the Chair of the Board of Trustees, the Chair of the Executive Committee, and the Chair of the Finance, Investment and Property Committee, each of whom is an independent voting member of the University's governing body. On an annual basis, the Compensation Committee establishes the compensation arrangements for the President of the University, and also reviews the compensation arrangements for each University officer and other key employee who is in a position to exercise substantial influence over the affairs of the University to ensure that such compensation arrangements are reasonable. In carrying out this process, the Compensation Committee obtains and relies upon appropriate comparability data and concurrently documents the basis for its deliberations and decisions. No person having a conflict of interest with respect to the compensation arrangement for any University officer or key employee is present during the discussion and approval of such compensation arrangements.
Making Governing Documents, Conflict of Interest Policy, and Financial	Statements Available to the Public.	FORM 990, PART VI, SECTION C, LINE 19 The University makes its governing documents (i.e., Articles of Incorporation and Bylaws) and its conflict of interest policy available to the general public by posting them on the institution's Web site (http://www.mercer.edu). On an annual basis, the University makes its audited financial statements available to the general public by continuing disclosure through the Electronic Municipal Market Access (EMMA) system of the Municipal Securities Rulemaking Board (MSRB) (http://emma.msrb.org).
OTHER CHANGES IN NET ASSETS	FORM 990, PART XI, LINE 9	CHANGE IN FV OF SPLIT INTEREST 830,558 CHANGE IN FV OF INTEREST RATE SWAP (1,726,809) CHANGE IN VALUE OF BENEFICIAL TRUSTS (3,133,513) ------------ TOTAL (4,029,764)

Schedule R IRS990ScheduleR

Form990 Schedule R Part I Form990ScheduleRPartI (6 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Total IncomeTotalIncome	EOY AssetsEOYAssets	Business Name Line1DirectControllingEntityName/BusinessNameLine1
Mercer Medicine LLC
1400 Coleman Avenue	Macon	GA	31207	204846017	Practice Plan	GA	0	0	na
Abram properties LLC
1400 Coleman Avenue	Macon	GA	31207	580566167	Property Inv	GA	0	0	na
Aliel Park Investments LLC
1400 Coleman Avenue	Macon	GA	31207	580566167	property Inv	GA	0	0	na
Preschool Properties LLC
1400 Coleman Avenue	Macon	GA	31207	580566167	Property Inv	GA	0	0	na
Emery Hawkins LLC
1400 Coleman Avenue	Macon	GA	31207	580566167	Property Inv	GA	0	0	na
Noco Holdings Limited Company
1400 Coleman Avenue	Macon	GA	31207	261955280	property inv	GA	0	0	na

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	Center for Health and Learning Inc	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	3001 MERCER UNIVERSITY DRIVE	AddressLine1
City	ATLANTA	City
State	GA	State
ZIP Code	30341	ZIPCode

Field	Value	IRS element (for citing)
EIN	262442849	EIN
Primary Activities	healthcare	PrimaryActivities
Legal Domicile State	GA	LegalDomicileState
Exempt Code Section	501(c)(3)	ExemptCodeSection
Public Charity Status	11	PublicCharityStatus

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	na	BusinessNameLine1

Field	Value	IRS element (for citing)
Controlled Org	false	ControlledOrg

Form990 Schedule R Part IV Form990ScheduleRPartIV (3 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	Primary ActivityPrimaryActivity	Legal Domicile StateLegalDomicileState	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Type Of EntityTypeOfEntity
CHARITABLE REMAINDER UNITRUSTS (16)
1400 COLEMAN AVENUE	MACON	GA	31207	CHAR TRUST	GA	MERCER UNIV	TRUST
CHARITABLE REMAINDER ANNUITY TRUSTS (8)
1400 COLEMAN AVENUE	MACON	GA	31207	CHAR TRUST	GA	MERCER UNIV	TRUST
CHARITABLE REMAINDER TRUSTS (3)
1400 COLEMAN AVENUE	MACON	GA	31207	CHAR TRUST	GA	MERCER UNIV	TRUST

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	true	SharingOfFacilities
Sharing Of Paid Employees	true	SharingOfPaidEmployees
Reimbursement Paid To Other Org	true	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg