2026-04-11T10:22:15+00:00 2025-05-31 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2024-06-01 590722789 SOUTHEASTERN UNIVERSITY INC SOUT 8636675000 1000 LONGFELLOW BOULEVARD LAKELAND FL 338016034 KENT INGLE OFFICER 2026-04-11 true true Lauren Denton P01571860 2604604000 2026-04-11 2024 2025-03-06 01:10:19Z KENT INGLE 1000 LONGFELLOW BOULEVARD LAKELAND FL 338016034 179175743 false X WWW.SEU.EDU X 1935 FL TO PROVIDE EDUCATION IN A CHRIST-CENTERED, STUDENT-FOCUSED ENVIRONMENT. 23 13 2015 22 187 7939079 21815278 126605681 133603432 218384 2563644 747325 867420 135510469 158849774 44120553 44115140 0 46744797 49439866 181167 2852823 42842695 44633118 133708045 138369291 1802424 20480483 141314862 159136191 90921053 88726554 50393809 70409637 SOUTHEASTERN UNIVERSITY'S DEDICATION TO STUDENTS' SPIRITUAL AND INTELLECTUAL GROWTH PROVIDES A FRAMEWORK FOR CHRIST CENTERED LIVING BOTH IN AND OUTSIDE THE CLASSROOM. false false 115805002 42485803 117560402 SOUTHEASTERN UNIVERSITY IS AN INSTITUTION OF HIGHER EDUCATION ACCREDITED TO AWARD ASSOCIATE, BACCALAUREATE, MASTERS AND DOCTORATE DEGREES BY THE SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS COMMISSION ON COLLEGES. FOR THE YEAR ENDED MAY 31, 2025 THE UNIVERSITY AWARDED 820 UNDERGRADUATE DEGREES AND 337 GRADUATE DEGREES. TOTAL STUDENT HEADCOUNT FOR FALL OF 2025 WAS 13,636. ITS PICTURESQUE CAMPUS LOCATED IN CENTRAL FLORIDA IS HOME TO 2,221 STUDENTS, BUT ITS OUTREACH IS GLOBAL, WITH STUDENTS IN EVERY US STATE, WASHINGTON D.C, AND 4 U.S. TERRITORIES. INTERNATIONALLY, THE UNIVERSITY IS REPRESENTED IN 55 COUNTRIES WITH 315 TOTAL STUDENTS. FOUNDED BY AND ASSOCIATED WITH THE ASSEMBLIES OF GOD CHRISTIAN DENOMINATION, THE UNIVERSITY SERVES A CULTURALLY DIVERSE STUDENT BODY COMPRISED OF 39.4% ETHNIC MINORITIES AND VARIOUS RELIGIOUS BACKGROUNDS. 5750992 1629337 16397812 AUXILIARY ENTERPRISES: AN IMPORTANT PART OF SOUTHEASTERN UNIVERSITY'S SERVICE TO ITS STUDENTS IS THE PROVISION OF CONVENIENT, NUTRITIONAL MEALS AND SAFE, COMFORTABLE LIVING ARRANGEMENTS. DURING THE 2024-2025 PROGRAM YEAR, SEU PROVIDED ITS 1,561 RESIDENTIAL AND 660 COMMUTER STUDENTS A VARIETY OF MEAL PLAN OPTIONS AND CAMPUS DINING FACILITIES INCLUDING TUSCANA RISTORANTE, MI CASA CAFE, CHICK-FIL-A, PORTICO COFFEEHOUSE, BACKYARD BURGERS, EINSTEIN BROS. BAGELS AND PAPA JOHN'S PIZZA. RESIDENTIAL HOUSING AMENITIES INCLUDED USE OF WASHERS & DRYERS, WI-FI AND PHONE HOOK-UP, STREAMING SERVICES, AND COMMON AREAS FOR STUDYING AND RECREATION. FULL-TIME, ON-CAMPUS RESIDENT DIRECTORS PROVIDED SUPPORT AND CONNECTION WITH NEEDED RESOURCES. 121555994 true true false true false false false false false true true false false false true false false true true false true false false true true false false true true true true false false false false false false true true true false true false false false false true false false false false true 10207 0 2015 true false false false false true true true true false false false false false false X 23 13 true false false false false false false true true false false false true true true true true true true true false false KENT INGLE 8636675000 1000 LONGFELLOW BOULEVARD LAKELAND FL 33801 DR KENT INGLE PRESIDENT 40.0 X X 460689 0 221652 TERRY RABURN CHAIRMAN 1.0 X X 0 0 0 WAYNE BLACKBURN VICE CHAIRMAN 1.0 X X 0 0 0 ABNER ADORNO TRUSTEE 1.0 X 0 0 0 DOUGLAS WITHERUP TRUSTEE 1.0 X 3000 0 0 GABRIEL SALGUERO TRUSTEE 5.0 X 18833 0 0 JEFFERY PORTMANN TRUSTEE 1.0 X 0 0 0 JEREMY JOHNSON TRUSTEE (PART YEAR) 1.0 X 0 0 0 JOHN JORDAN SECRETARY 1.0 X 0 0 0 JOHN WOOTTON TRUSTEE (PART YEAR) 1.0 X 0 0 0 JUDY RACHELS TRUSTEE 1.0 X 0 0 0 KENNETH DRAUGHON TRUSTEE 1.0 X 500 0 0 LUKE BARNETT TRUSTEE 1.0 X 5000 0 0 MARK BATTERSON TRUSTEE 1.0 X 0 0 0 MARK JAKELSKY TRUSTEE 1.0 X 0 0 0 MATT POTTER TRUSTEE 1.0 X 0 0 0 RAY RACHELS TRUSTEE 1.0 X 0 0 0 RICARDO ORSINI TRUSTEE 1.0 X 0 0 0 ROBERT SANDLER TRUSTEE 1.0 X 0 0 0 ROGER ARCHER TRUSTEE 1.0 X 233 0 0 SCOTT WILLIAMS TRUSTEE 1.0 X 0 0 0 STEVE MASON TRUSTEE 1.0 X 0 0 0 TERRY ROBERTS TRUSTEE 1.0 X 0 0 0 TOMMY BARNETT TRUSTEE 10.0 X 60000 0 0 DR MICHAEL STEINER VP OF INNOVATION 40.0 X 215511 0 25460 PHILLIP SCHMITT VP FINANCE/CFO 40.0 X 236059 0 24787 DR BETHANY THOMAS VP STUDENT DEVELOPMENT 40.0 X 213194 0 19279 DR MEGHAN L GRIFFIN PROVOST/CHIEF ACADEMIC OFFICER 40.0 X 242440 0 95231 DENNIS ROSS PROFESSOR, POLITICAL SCIENCE 40.0 X 213705 0 13301 DR CODY LLOYD VP FOR INSTITUTIONAL RESEARCH 40.0 X 226926 0 16805 JUSTIN E ROSE AVP INFORMATION MANAGEMENT & DIGITAL LEARNING 40.0 X 162488 0 7119 JUSTIN LATHROP VP STRATEGIC PARTNERSHIPS 40.0 X 175362 0 92630 SYLVIA BLACKMON-ROBERTS VP OF COMMUNITY RELATIONS 40.0 X 170677 0 13854 DR J CHRISTOPHER OWEN EXECUTIVE VICE PRESIDENT (FORMER) X 363113 0 17555 2767730 0 547673 61 true true false CHARTWELLS SOUTH REGION 2924 KNIGHTS LANE E BLDG 5 JACKSONVILLE FL 32216 CAMPUS FOOD SERVICES 4686068 KINGSKY FLIGHT ACADEMY LLC 3131 FLIGHTLINE DR SUITE 304 LAKELAND FL 33811 ACADEMIC SERVICES 800977 EAB GLOBAL INC 2445 M STREET NW WASHINGTON DC 20037 ENROLLMENT CONSULTING 800573 JENZABAR INC 101 HUNTINGTON AVE SUITE 2205 BOSTON MA 02199 ERP SOFTWARE 772272 Polk County Sheriff's Office 1891 JIM KEENE BLVD WINTER HAVEN FL 33880 SAFETY & SECURITY SERVICES 568061 36 1118684 20696594 10896269 21815278 TUITION AND FEES 611600 114222863 114222863 AUXILIARY ENTERPRISES 561160 16397812 16397812 OTHER PROGRAM REVENUE 561160 2982757 2982757 0 0 0 0 133603432 1958169 187 1957982 47120 47120 765297 391563 373734 0 373734 373734 20533424 6457 19934406 0 599018 6457 605475 605475 DEBT RECOVERIES 611710 354782 354782 VENDING & VENDOR COMMISSIONS 454210 91784 91784 0 0 0 0 446566 158849774 133958214 187 3076095 53003 53003 44062137 44062137 1841868 597710 1244158 0 567124 403524 163600 0 40108724 34057044 4924633 1127047 566956 483613 79827 3516 3653986 3081445 502198 70343 2701208 2304130 380330 16748 185962 1287 184675 97752 6200 91552 139680 139680 181167 181167 126476 126476 6099392 4614906 1199364 285122 1746776 1247816 4640 494320 3512380 2998652 420992 92736 3193392 3018739 139975 34678 3678073 2669867 998838 9368 3409943 2760355 249011 400577 1186869 773939 321864 91066 5348427 5130211 198427 19789 5569479 5342244 206628 20607 1899166 1835890 57537 5739 FOOD SERVICE 3964780 3964780 0 0 UNCOLLECTIBLE ACCOUNTS 2326069 2326069 PROGRAM REVENUE SHARE 1290185 1290185 0 0 STUDY ABROAD/MISSIONS 858317 858317 0 0 0 0 138369291 121555994 13960474 2852823 6938275 4751104 11061249 15184836 867621 13074631 1463687 2149541 0 0 0 0 873324 3562000 174227631 91247990 85940240 82979641 27418578 35786653 5091920 0 1659968 1647785 141314862 159136191 5063330 5193455 1422 32047 3979285 2572944 53619434 53650833 0 0 23510887 22672926 3306291 2920084 1440404 1684265 90921053 88726554 35662301 35158113 14731508 35251524 50393809 70409637 141314862 159136191 20480483 -464655 0 0 0 X false true true true true X 2191237 3735203 2652731 2940079 4749280 16268530 0 0 2191237 3735203 2652731 2940079 4749280 16268530 3221018 13047512 169273 1012826 1322339 2315533 2770586 7590557 187 187 27272 30281 466256 776091 446566 1746466 25605740 619315504 0.50955 0.50192 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - DEBT RECOVERIES, COLUMN A - , COLUMN B - 30281.0, COLUMN C - 152485.0, COLUMN D - 449834.0, COLUMN E - 354782.0, COLUMN F - 987382.0; DESCRIPTION - VENDING & VENDOR COMISSIONS, COLUMN A - 27272.0, COLUMN B - , COLUMN C - 313771.0, COLUMN D - 326257.0, COLUMN E - 91784.0, COLUMN F - 759084.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 139680 139680 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY THE ORGANIZATION COMPENSATED FIRMS ENGAGED IN THE BUSINESS OF LEGISLATIVE LOBBYING TO ENCOURAGE LEGISLATION FAVORABLE TO THE INTERESTS OF HIGHER EDUCATION. 10946366 14660628 1210102 257669 0 0 26559427 9770732 46753 1381990 253109 0 0 10946366 10299383 53969 -347335 235285 9770732 10050766 677415 -261109 194357 -26668 10299383 9809282 18911 459534 140629 96332 10050766 0.0 0.78 0.22 false false 6600340 6600340 144960295 74629967 70330328 0 0 0 19432027 14706211 4725816 3234969 1911812 1323157 82979641 Federal Income Taxes OTHER LIABILTIES 137792 LEASE LIABILITIES 1546473 TOTAL BV BOY 1684265 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE TO BE USED BY THE UNIVERSITY TO PROVIDE SCHOLARSHIPS TO STUDENTS WHO MEET THE GENERAL CRITERIA SPECIFIED BY DONORS. true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY THE POLICY IS PRINTED IN CATALOG AND THE FINANCIAL AID PACKAGE. ALSO, IT IS MENTIONED ON TELEPHONE INFORMATION ON HOLD MESSAGE HEARD BY THE GENERAL COMMUNITY AND POTENTIAL STUDENTS. IT CAN ALSO BE FOUND ON THE UNIVERSITY'S WEBSITE. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT SOUTHEASTERN UNIVERSITY RECEIVES FEDERAL AND STATE FINANCIAL AID AND ASSISTANCE, INCLUDING FEDERAL PELL GRANTS, FEDERAL WORK-STUDY, AND FLORIDA RESOURCE ALLOCATION GRANTS. THE UNIVERSITY HAS NEVER HAD ITS RIGHT TO FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENTAL AGENCY REVOKED. Central America and the Caribbean 0 0 Program Services Mission Service Trips and Study Abroad Courses. 177848 East Asia and the Pacific 0 0 Program Services Mission Service Trips and Study Abroad Courses. 124277 Europe (Including Iceland and Greenland) 0 0 Program Services Mission Service Trips and Study Abroad Courses. 501241 Middle East and North Africa 0 0 Program Services Mission Service Trips and Study Abroad Courses. 91709 North America (Canada & Mexico only) 0 0 Program Services Mission Service Trips and Study Abroad Courses. 41906 South America 0 0 Program Services Mission Service Trips and Study Abroad Courses. 32742 South Asia 0 0 Program Services Mission Service Trips and Study Abroad Courses. 44238 Sub-Saharan Africa 0 0 Program Services Mission Service Trips and Study Abroad Courses. 234246 0 0 0 0 0 0 1248207 0 1248207 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual X X X X X X true THE WESTFALL GROUP INC PO BOX 81712 ATLANTA GA 30366 MANAGEMENT OF ONGOING FUNDRAISING EVENT false 600800 171889 428911 600800 171889 428911 FL 0 0 0 0 Schedule G, Part I, Line 2b(v) payment of fees or payment of expenses THE WESTFALL GROUP INC-THE ORGANIZATION WAS CHARGED SEPARATELY FOR FUNDRAISING SERVICES AND FOR REIMBURSEMENT OF EXPENSES RELATED TO PRINTING AND MAILING INVITATIONS TO THE FUTURE FUNDRAISING EVENT AS PROVIDED FOR IN THE FUNDRAISING AGREEMENT.; true 10TEN PROJECT INC 885 WOODSTOCK RD 502 ROSWELL GA 30075 851767303 501C3 22500 PROGRAM ASSISTANCE JUNIOR ACHIEVEMENT OF TAMPA BAY INC 13707 NORTH 22ND STREET TAMPA FL 33613 591098499 501C3 25000 PROGRAM ASSISTANCE 2 0 SCHOLARSHIPS AND TUITION ASSISTANCE 4275 42504012 TUITION WAIVERS 187 1558125 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE UNIVERSITY'S SCHOLARSHIP COMMITTEE IS CHARGED WITH THE RESPONSIBILITY OF ADVERTISING AVAILABILITY OF SPECIFIC SCHOLARSHIPS, REVIEWING APPLICATIONS, AND AWARDING SCHOLARSHIPS BASED ON NEED, MERIT, OR OTHER SPECIFIC REQUIREMENTS PUT IN PLACE BY DONORS OF THE FUNDS OR THE UNIVERSITY'S POLICIES. THE SCHOLARSHIPS ARE APPLIED DIRECTLY TO EACH STUDENT'S ACCOUNT. X X X X false true X X X true false false false false false false false false DR KENT INGLE PRESIDENT 412432 0 20000 0 28257 0 54882 0 166770 0 682341 0 0 0 DR J CHRISTOPHER OWEN EXECUTIVE VICE PRESIDENT (FORMER) 52588 0 0 0 310525 0 0 0 17555 0 380668 0 0 0 DR MICHAEL STEINER VP OF INNOVATION 205511 0 10000 0 0 0 0 0 25460 0 240971 0 0 0 PHILLIP SCHMITT VP FINANCE/CFO 226059 0 10000 0 0 0 0 0 24787 0 260846 0 0 0 DR MEGHAN L GRIFFIN PROVOST/CHIEF ACADEMIC OFFICER 232440 0 10000 0 0 0 6891 0 88340 0 337671 0 0 0 DR BETHANY THOMAS VP STUDENT DEVELOPMENT 203194 0 10000 0 0 0 5620 0 13659 0 232473 0 0 0 JUSTIN LATHROP VP STRATEGIC PARTNERSHIPS 160450 0 7500 0 7412 0 222 0 92408 0 267992 0 0 0 DENNIS ROSS PROFESSOR, POLITICAL SCIENCE 213555 0 150 0 0 0 6488 0 6813 0 227006 0 0 0 DR CODY LLOYD VP FOR INSTITUTIONAL RESEARCH 216926 0 10000 0 0 0 6320 0 10485 0 243731 0 0 0 SYLVIA BLACKMON-ROBERTS VP OF COMMUNITY RELATIONS 163177 0 7500 0 0 0 625 0 13229 0 184531 0 0 0 JUSTIN E ROSE AVP INFORMATION MANAGEMENT & DIGITAL LEARNING 162288 0 200 0 0 0 0 0 7119 0 169607 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel The Board of Trustees has authorized the President to utilize first-class travel when deemed appropriate for institutional business. Other senior leaders may utilize first-class travel on an occasional basis when justified for business purposes, properly documented, and when the expense is permitted within the approved travel budget. Such expenses are reviewed and reported as ordinary and necessary business expenses and are not treated as taxable compensation. Schedule J, Part I, Line 1a Travel for companions THE UNIVERSITY'S BOARD OF TRUSTEE'S REQUIRES THAT THE PRESIDENT'S SPOUSE, WHO IS ALSO A UNIVERSITY EMPLOYEE, TRAVELS WITH HIM ON ANY BUSINESS WHERE THE PRESENCE OF THE UNIVERSITY'S "FIRST FAMILY" IS AN IMPORTANT CONSIDERATION FOR POTENTIAL BUSINESS PARTNERS AND DONORS. OTHER MEMBERS OF SENIOR MANAGEMENT ARE ENCOURAGED BY THE PRESIDENT TO INCLUDE THEIR SPOUSES ON TRAVEL WHERE THE SPOUSE'S PRESENCE WILL BE MEANINGFUL TO THE RELATIONSHIP WITH THE UNIVERSITY'S BUSINESS PARTNERS AND DONORS. Schedule J, Part I, Line 1a Housing allowance or residence for personal use PURSUANT TO INTERNAL REVENUE CODE SECTION 107, MINISTERIAL HOUSING ALLOWANCES ARE PROVIDED FOR QUALIFYING MINISTERIAL EMPLOYEES. THIS IS NOT INCLUDED IN TAXABLE COMPENSATION. THE UNIVERSITY PAID A NONTAXABLE HOUSING ALLOWANCE TO DR. KENT INGLE, DR. J. CHRIS OWEN, DR. MEGHAN GRIFFIN AND JUSTIN LATHROP. Schedule J, Part I, Line 1a Health or social club dues or initiation fees AS PART OF THE UNIVERSITY'S FACILITY AGREEMENT WITH A LOCAL GOLF COURSE/COUNTRY CLUB FOR ITS GOLF TEAM, THE UNIVERSITY PROVIDES A MEMBERSHIP FOR SOME SENIOR UNIVERSITY OFFICIALS. WHERE DOCUMENTATION IS SUBMITTED PROVIDING FOR A BUSINESS PURPOSE FOR USE OF THE MEMBERSHIPS, THE USE IS NOT TAXED TO THE UNIVERSITY OFFICIAL. WHERE SUCH DOCUMENTATION IS NOT PROVIDED THE COST IS ADDED THE EMPLOYEE'S TAXABLE COMPENSATION. Schedule J, Part I, Line 1b Written policy regarding payment or reimbursement of expenses THE ORGANIZATION FOLLOWS A WRITTEN POLICY WITH REGARD TO THE HOUSING ALLOWANCE AND HEALTH CLUB DUES. THERE IS NOT A FORMAL WRITTEN AGREEMENT REGARDING SPOUSAL TRAVEL, BUT THE REQUIREMENTS HAVE BEEN VERBALLY DISCUSSED WITH THOSE THAT USE THIS BENEFIT FOR BONA-FIDE BUSINESS PURPOSES. Schedule J, Part I, Line 4a Severance or change-of-control payment SUBSEQUENT TO HIS EMPLOYMENT WITH THE UNIVERSITY, J. CHRIS OWEN WAS PAID $308,525 AS THE REMAINING PORTION OF HIS REGULAR PAY AS PROVIDED FOR IN HIS EMPLOYMENT CONTRACT WITH THE UNIVERSITY. A CAPITAL TRUST AUTHORITY 883537006 14054CFL8 2023-07-13 54530000 EDUCATIONAL FACILITIES REV REFUND false false false A 54530000 4216402 931511 49382087 true false true true A false false false false false false 0.0 0.0 0.0 false false 0 false true A false false false false false false 0 false false false 0 false false true A true NONE NONE 141300 TUITION ASSISTANCE EDUCATIONAL KAREN INGLE - PROFESSOR SPOUSE OF PRESIDENT 147331 COMPENSATION false PAXTON INGLE - E-SPORTS CLERK CHILD OF PRESIDENT 24070 COMPENSATION false GLENN BARNARD - EXEC DIR SEU TRADES PARENT OF KEY EMPLOYEE 143463 COMPENSATION false JILL JOHNSON - EXEC DIR ADMIN PLANNING PARENT OF KEY EMPLOYEE 115600 COMPENSATION false JEANETTE SALGUERO - EXEC DIR CHLC SPOUSE OF TRUSTEE 69991 COMPENSATION false KAILA INGLE CHILD OF PRESIDENT 12169 COMPENSATION false 2 10896269 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - The number of contributions received. Form 990, Part VI, Line 1a Delegate broad authority to a committee THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIR OF THE BOARD OF TRUSTEES, THE VICE CHAIR OF THE BOARD OF TRUSTEES, THE SECRETARY OF THE BOARD OF TRUSTEES, THE PRESIDENT OF SOUTHEASTERN UNIVERSITY, THE ACADEMIC AFFAIRS COMMITTEE CHAIR, THE FINANCE AND AUDIT COMMITTEE CHAIR, AND UP TO THREE (3) TRUSTEES AT LARGE SELECTED BY THE BOARD OF TRUSTEES. THE AT LARGE MEMBERS OF THE EXECUTIVE COMMITTEE SHALL SERVE FOR (1) YEAR TERMS, AND MAY BE REELECTED WITH LIMITS. THE CHAIR OF THE BOARD OF TRUSTEES SHALL SERVE AS THE EXECUTIVE COMMITTEE CHAIR. THE EXECUTIVE COMMITTEE SHALL HAVE DELEGATED AUTHORITY FROM THE BOARD OF TRUSTEES TO ADDRESS ROUTINE BUSINESS MATTERS BETWEEN REGULAR BOARD MEETINGS AND TO ASSIST THE CHAIR OF THE BOARD OF TRUSTEES AND THE PRESIDENT IN THEIR JOINT RESPONSIBILITY TO HELP THE BOARD TO FUNCTION EFFECTIVELY AND EFFICIENTLY BY SUGGESTING BOARD MEETING AGENDA ITEMS AND PERIODICALLY ASSESSING THE QUALITY OF COMMITTEE WORK. THE EXECUTIVE COMMITTEE SHALL HAVE DELEGATED AUTHORITY TO ACT FOR THE BOARD OF TRUSTEES ON ALL MATTERS EXCEPT FOR THE FOLLOWING, WHICH SHALL BE RESERVED FOR THE BOARD: ELECTION OR REMOVAL OF THE PRESIDENT; ELECTION OR REMOVAL OF A MEMBER OF THE BOARD OF TRUSTEES OR A BOARD OFFICER; CHANGES TO THE ARTICLE OF INCORPORATION OR BYLAWS OF THE CORPORATION; CHANGE OF THE UNIVERSITY'S MISSION; INCURRING OF UNIVERSITY INDEBTEDNESS OTHER THAN INDEBTEDNESS IN THE ORDINARY COURSE OF BUSINESS; SALE OF UNIVERSITY ASSETS TANGIBLE PROPERTY OTHER THAN IN THE ORDINARY COURSE OF BUSINESS; ADOPTION OF THE ANNUAL BUDGET; AND CONFERRAL OF DEGREES. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons TOMMY BARNETT AND LUKE BARNETT - Family relationship, RAY RACHELS AND JUDY RACHELS - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND REVIEWED IN DETAIL BY THE ORGANIZATIONS'S TOP MANAGEMENT. THE REVIEWED FORM 990 IS THEN PROVIDED TO THE BOARD OF TRUSTEES ELECTRONICALLY FOR REVIEW. THE BOARD OF TRUSTEES IS GIVEN A DATE BY WHICH TO RESPOND PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy A CONFLICT OF INTEREST EXISTS WHEN ANY BOARD MEMBERS AND EMPLOYEES OF SOUTHEASTERN UNIVERSITY HAVE A RELATIONSHIP WITH, OR ENGAGE IN AN ACTIVITY WITH, ANY INDIVIDUAL OR ORGANIZATION WHICH IMPAIRS OR ADVERSELY INFLUENCES HIS OR HER JUDGMENT WITH RESPECT TO POLICY PROMOTING THE BEST INTEREST OF SOUTHEASTERN UNIVERSITY OR WHICH IMPAIRS OR ADVERSELY INFLUENCES THE PERFORMANCE OF HIS OR HER DUTIES TO THE UNIVERSITY. A CONFLICT OF INTEREST EXISTS WHEN A PERSON BENEFITS FINANCIALLY, EITHER DIRECTLY OR INDIRECTLY, FROM HIS OR HER EMPLOYMENT OR APPOINTMENT BY THE UNIVERSITY EXCEPT FOR COMPENSATION AND FINANCIAL BENEFITS PAID OR GRANTED BY THE UNIVERSITY. ALL DECISIONS OF THE BOARD OF TRUSTEES AND ADMINISTRATION OF THE UNIVERSITY SHALL BE MADE SOLELY ON THE BASIS OF A DESIRE TO PROMOTE THE BEST INTERESTS OF THE UNIVERSITY. IN ANY CASE, WHERE A CONFLICT OF INTEREST EXISTS, OR MAY EXIST, OR THE APPEARANCE OF A CONFLICT OF INTEREST MAY EXIST, IT SHALL BE THE DUTY OF THE PERSON COVERED BY THE POLICY TO DISCLOSE HIS OR HER INTEREST, INCLUDING ANY INTEREST IN THE ORGANIZATION OR ENTITY WHICH MAY BENEFIT FROM THE PERSON'S ASSOCIATION WITH THE UNIVERSITY AND INCLUDING ANY SUCH BENEFICIAL INTEREST A MEMBER OF THE PERSON'S IMMEDIATE FAMILY MAY HAVE BECAUSE OF THE PERSON'S ASSOCIATION WITH THE UNIVERSITY. PERSONS WHO PERCEIVE THE EXISTENCE OF A CONFLICT OF INTEREST SHALL NOT ENDEAVOR TO RESOLVE THE CONFLICT OR DETERMINE THAT THE EXTERNAL BENEFITS WILL NOT ADVERSELY AFFECT THE UNIVERSITY; BUT SHALL MAKE A FULL DISCLOSURE OF THE FACTS, CIRCUMSTANCES, RELATIONSHIPS AND TRANSACTION AS FOLLOWS: 1. PRESIDENT SHALL REPORT TO THE BOARD OF TRUSTEES. 2. VICE PRESIDENT SHALL REPORT TO THE PRESIDENT. 3. OTHER EMPLOYEES SHALL REPORT TO THEIR RESPECTIVE VICE PRESIDENT. PERSONS COVERED BY THIS POLICY ARE ENCOURAGED TO AVOID RELATIONSHIPS AND TRANSACTIONS WHICH CONSTITUTE A CONFLICT OF INTEREST. WHEN SUCH SITUATIONS CANNOT BE AVOIDED, THE PERSONS INVOLVED SHALL REFRAIN FROM PARTICIPATING IN CONSIDERATION OF THE TRANSACTION AFFECTED BY THE CONFLICT OF INTEREST, UNLESS UNDER SPECIAL CIRCUMSTANCES THE UNIVERSITY DETERMINES THAT THEIR PARTICIPATION IS IMPERATIVE FOR THE WELFARE OF THE UNIVERSITY. IF SUCH A WAIVER IS INDICATED, IT SHALL BE IN WRITING AND SIGNED BY THE PRESIDENT AND A COPY OF THE WAIVER SHALL BE PROVIDED TO THE CHAIRMAN OF THE BOARD OF TRUSTEES. DISCLOSURE IS ALSO REQUIRED CONCERNING ALL RELATIONSHIPS AND BUSINESS AFFILIATIONS WHICH REASONABLY COULD GIVE RISE TO A CONFLICT OF INTEREST INVOLVING THE UNIVERSITY. SUCH DISCLOSURE SHALL BE CONTINUOUSLY REPORTED AND KEPT CURRENT. THE DISCLOSURES REQUIRED UNDER THIS POLICY STATEMENT SHALL BE REPORTED ANNUALLY TO THE FINANCE & AUDIT COMMITTEE. THE INFORMATION DISCLOSED SHALL BE HELD IN CONFIDENCE EXCEPT WHEN, IN THE JUDGMENT OF THE FINANCE & AUDIT COMMITTEE, THE BEST INTERESTS OF THE UNIVERSITY WOULD BE SERVED BY DISCLOSING THE INFORMATION TO THE BOARD OF TRUSTEES. INDIVIDUALS WHO ARE DEEMED TO BE IN A CONFLICT OF INTEREST SITUATION WITH RESPECT TO ANY MATTER BEFORE THE ADMINISTRATION OR THE BOARD SHALL REFRAIN FROM PARTICIPATING IN THE CONSIDERATION OF THE PROPOSED TRANSACTION, UNLESS SPECIFICALLY REQUESTED TO PROVIDE INFORMATION REGARDING THE TRANSACTION IN QUESTION. AT THE BOARD'S DISCRETION, THE INTERESTED PERSON MAY BE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. SUCH PERSON SHALL NOT VOTE ON OR TAKE ANY POSITION FOR OR AGAINST THE PROPOSED TRANSACTION. WHEN DEEMED APPROPRIATE, A NOTATION MAY BE MADE IN THE MINUTES OF THE MEETING THAT THE PERSON INVOLVED NEITHER PARTICIPATED IN THE CONSIDERATION OF THE PROPOSED TRANSACTION NOR VOTED ON THE MATTER. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE ADMINISTRATION OF WAGES AND SALARIES FUNCTIONS UNDER THE DIRECTION OF THE BOARD OF TRUSTEES AND THE PRESIDENT OF THE UNIVERSITY. THE WAGE AND SALARY PLAN IS ADMINISTERED BY THE OFFICE OF HUMAN RESOURCES AND REVIEWED ANNUALLY BY THE FINANCE & AUDIT COMMITTEE BEFORE PRESENTATION TO THE BOARD OF TRUSTEES FOR FINAL APPROVAL. IN REVIEWING THE WAGE STRUCTURE, CONSIDERATION IS GIVEN TO THE PREVAILING RATES FOR COMPARABLE WORK IN THE LAKELAND AREA, THE CURRENT COST OF LIVING, SALARY LEVELS OF RELATED ORGANIZATIONS, AND THE ECONOMIC CONDITION OF THE UNIVERSITY. THE DETERMINATION OF THE PRESIDENT'S COMPENSATION IS THE RESPONSIBILITY OF THE EXECUTIVE COMMITTEE WHICH MAKES A RECOMMENDATION TO THE BOARD OF TRUSTEES FOR FINAL APPROVAL. THE PROCESS INCLUDES A PERFORMANCE REVIEW AND THE STUDY OF COMPARABLE COMPENSATION DATA FROM PEER INSTITUTIONS. Form 990, Part VI, Line 15b Process to establish compensation of other employees IN ADDITION TO THE COMPENSATION FACTORS DESCRIBED ABOVE, THE RECOMMENDATION FOR ANY PARTICULAR YEAR SHALL TAKE INTO ACCOUNT REGIONAL ECONOMIC INFORMATION AND THE FINANCIAL CONDITION OF THE UNIVERSITY. THE EXECUTIVE COMMITTEE AND THE BOARD OF TRUSTEES MAINTAINS A DETAILED RECORD OF THE MEETING AND DISCUSSIONS RELATIVE TO EXECUTIVE COMPENSATION. MEANWHILE, THE PRESIDENT RECOMMENDS THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES TO THE EXECUTIVE COMMITTEE WHICH MAKES THE FINAL DETERMINATION. INFORMATION DESCRIBED IN THE DETERMINATION OF THE PRESIDENT'S COMPENSATION IS ALSO USED FOR THAT OF OFFICERS AND KEY EMPLOYEES. THIS PROCESS INCLUDES REGULAR REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. Form 990, Part VI, Line 19 Required documents available to the public THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION A, LINE 1B DR. KENT INGLE, ROGER RCHER, AND DOUGLAS WITHERUP ARE PAID EMPLOYEES OF SOUTHEASTERN UNIVERSITY AND ARE CONSIDERED NON-INDEPENDENT. TOMMY BARNETT RECEIVED INDEPENDENT CONTRACTOR COMPENSATION AND THEREFORE IS CONSIDERED NON-INDEPENDENT. MARK BATTERSON, STEVE MASON, RAY RACHEL, JUDY RACHEL, GABRIEL SALGERO AND SCOTT WILLIAMS ARE NON-INDEPENDENT BOARD MEMBERS DUE TO TRANSACTIONS LISTED ON SCHEDULE L. FORM 990, PART VII, SECTION A, LINE A COMPENSATION REPORTED IN PART VII, COLUMN D AND SCHEDULE J, PART II, COLUMN B IS THE AMOUNT REPORTED ON THE INDIVIDUAL'S W-2, BOX 1 OR 5 (WHICHEVER AMOUNT IS GREATER) PER THE IRS INSTRUCTIONS. IN THE CASE OF MINISTER'S COMPENSATION WHEN BOX 5 OF THE W-2 IS NOT APPLICABLE, BOX 1 COMPENSATION IS USED. EMPLOYEE DEFERRALS TO QUALIFIED RETIREMENT PLANS ARE NORMALLY CAPTURED IN BOX 5, NOT BOX 1 OF FORM W-2. FOR REPORTING PURPOSES WE HAVE INCLUDED THE MINISTER RETIREMENT PLAN DEFERRALS IN PART VII, COLUMN F AND SCHEDULE J, PART II, COLUMN C. SOUTHEASTERN UNIVERSITY FOUNDATION INC 1000 LONGFELLOW BLVD LAKELAND FL 33801 463844101 FUNDRAISING FL 501(c)(3) Type II SOUTHEASTERN UNIVERSITY INC true AMERICAN CENTER FOR PUBLIC LEADERSHIP 1000 LONGFELLOW BLVD LAKELAND FL 33801 991879069 PROMOTE CIVIC ENGAGEMENT THROUGH CIVIL DISCOURSE FL 501(c)(3) 7 SOUTHEASTERN UNIVERSITY INC true false false false false false false false false false false false true false true true false false false false