2026-05-08T13:32:01+00:00 2025-06-30 580692043 Mauldin & Jenkins LLC 200 Galleria Parkway Suite 1700 Atlanta GA 30339 990 2024-07-01 580566116 Agnes Scott College AGNE 4044716308 141 East College Avenue Decatur GA 30030 Leocadia I Zak President 4044716308 2026-05-08 true true Mary Jo Alexander P00002534 7709558600 2026-04-30 2024 2025-03-06 01:10:19Z Leocadia I Zak 141 East College Avenue Decatur GA 30030 214344458 false X www.agnesscott.edu X 1889 GA Educating women to think deeply, live honorably & engage the challenges of their times. 24 24 635 71 825028 0 12522393 23566365 60418496 58352316 8080400 21383090 633549 3100158 81654838 106401929 27811906 26561379 0 0 27080285 29524130 0 0 2497771 37064003 37607941 91956194 93693450 -10301356 12708479 382683319 392195912 79720184 72555452 302963135 319640460 X Founded in 1889, Agnes Scott College is an independent liberal arts college for women whose mission is to educate women to think deeply, live honorably and engage the intellectual and social challenges of their times. false false 26467064 26467064 Student aid encompasses direct financial aid provided by the College to facilitate its students' pursuit of a college education. 23350973 48152969 Instruction is provided by full-time faculty and part-time faculty members representing numerous academic departments. 10291299 10076317 Academic support comprises information technology services, registrar, academic advising, faculty services, library, etc. These administrative offices assist the College in its educational mission. 22106262 94315 All other program services. 22106262 94315 82215598 true true false false false false false true false true true true false false true true false true true false false false false false false false false true true true true false false false false false false false false false false true false false false false true true true false false true 1392 0 true 635 true true true false false false false false false false false false false false X 24 24 false false false false false false false true true false false false true true true true true true true true false false GA X Lai Chan Controller 4044716308 141 East College Avenue Decatur GA 30030 Elizabeth Hardy Noe Chair 2.0 0.4 X X 0 0 0 Loucy Tittle Hay Vice Chair 2.0 0.4 X X 0 0 0 Bradie C Barr Trustee 2.0 X 0 0 0 Duriya M Farooqui Trustee 2.0 X 0 0 0 Elizabeth A Stephenson Trustee 2.0 X 0 0 0 Ellen Parker Gaffney Trustee 2.0 X 0 0 0 Erica Stiff- Coopwood Trustee 2.0 X 0 0 0 Francis Frank S Blake Trustee 2.0 X 0 0 0 G Oliver Wagner V Trustee 2.0 X 0 0 0 James M Bailey Trustee 2.0 X 0 0 0 Joanne D Smith Trustee 2.0 X 0 0 0 Julia A Houston Trustee 2.0 X 0 0 0 Kathryn M Scott Trustee 2.0 X 0 0 0 Katie Fahs Trustee 2.0 X 0 0 0 Lewis F Galloway Trustee 2.0 X 0 0 0 Mary- Crawford Taylor Trustee 2.0 X 0 0 0 Parmeet Grover Trustee 2.0 X 0 0 0 Ronald A Crutcher Trustee 2.0 X 0 0 0 Sandra Gordon Trustee 2.0 X 0 0 0 Tapaswee Chandele Trustee 2.0 X 0 0 0 Tara Hogan Charles Trustee 2.0 X 0 0 0 Tawana Lee Ware Trustee 2.0 X 0 0 0 Tiffany M Nuriddin Trustee 2.0 X 0 0 0 Whitney Miller Ott Trustee 2.0 X 0 0 0 Alexa Gaeta VP for Enrollment 40.0 X 170527 0 55581 Cheryl Webster VP College Advancement 40.0 X 49785 0 2986 Chicora Martin VP for Student Affairs 40.0 X 167687 0 50332 Jake Schrum Interim VP College Advancement 40.0 X 143643 0 0 Lea Ann Hudson Secretary/Associate VP 40.0 0.4 X 125360 0 29199 Leocadia I Zak College President 40.0 0.4 X 325824 0 75451 Nicole Long VP Finance & Admin 40.0 0.4 X 188022 0 44774 Rachel Bowser VP for Academic Affairs 40.0 X 182498 0 22904 Yves-Rose Porcena VP for Equity 40.0 X 164575 0 56022 Doug Fantz Assoc VP Academic Affairs 40.0 X 132121 0 41936 Gordon Emert Professor 40.0 X 129903 0 17544 Julia Knowlton Professor 40.0 X 133191 0 19068 LeAnne Martinelli Program Director 40.0 X 140320 0 34172 Thomas Will Associate Professor 40.0 X 140224 0 35301 2193680 0 485270 13 false true false Holder Construction Company 3300 Riverwood Parkway Atlanta GA 30339 General Contractor 18492363 Aramark Services Inc 141 E College Ave Decatur GA 30030 Food service/ Facility contractor 12982606 IP4 Avery Glen LLC 12 Piedmont Center NE Suite 100 Atlanta GA 30305 Rental 1646965 Collegis Education 1415 W 22nd Street Oak Brook IL 60523 Information Technology 1296658 Ruffalo Noel Levitz P O BOX 718 DES MOINES IA 50303 Enrollment Management 1056667 10 14464607 9101758 3801343 23566365 Tuition & Fee Income 611600 48152969 48152969 Auxiliary Enterprises 611710 10199347 10076317 123030 0 0 0 0 58352316 6906924 701998 6204926 419956 296338 123618 0 123618 123618 120944973 1177384 107489421 156770 13455552 1020614 14476166 14476166 Rebates, Alumni Events, Other Mis 900099 1511335 1511335 Student Health Insurance 900099 438576 438576 Vending & Parking Services Fees 900099 60965 60965 965664 0 0 965664 2976540 106401929 58229286 825028 23781250 94315 94315 26467064 26467064 1248919 685288 513846 49785 143643 143643 21267648 17498052 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true X 7980715 16884700 30115299 12522393 23566365 91069472 0 0 7980715 16884700 30115299 12522393 23566365 91069472 7618230 83451242 6603846 7754279 7109455 6793673 7326880 35588133 0 0 0 0 0 0 477223 807522 622901 641043 2976540 5525229 132182834 287452814 0.63133 0.6173 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - REBATES, ALUMNI EVENTS, OTHER, COLUMN A - 76115.0, COLUMN B - 164644.0, COLUMN C - 37854.0, COLUMN D - 249690.0, COLUMN E - 2476999.0, COLUMN F - 3005302.0; DESCRIPTION - STUDENT HEALTH INSURANCE, COLUMN A - 397408.0, COLUMN B - 587036.0, COLUMN C - 520867.0, COLUMN D - 333913.0, COLUMN E - 438576.0, COLUMN F - 2277800.0; DESCRIPTION - VENDING & PARKING SERVICE FEES, COLUMN A - 3700.0, COLUMN B - 55842.0, COLUMN C - 64180.0, COLUMN D - 57440.0, COLUMN E - 60965.0, COLUMN F - 242127.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7916 0 X X X false 236894913 918011 22158614 13708520 246263018 227301028 1011784 22127388 13545287 236894913 218548954 7810920 16768837 15827683 227301028 247192299 5388329 -18218172 15813502 218548954 204799430 2830011 56300978 16738120 247192299 0.0798 0.4216 0.4986 false false 1877926 1877926 229071115 111011306 118059809 17989065 13488128 4500937 328459 328459 124767131 Closely-held equity interests Financial derivatives Commingled Funds 38995512 F Real Estate Partnerships 5640492 F Hedge Funds 128287 F Real Asset Funds 3470105 F Private Equity 26147266 F Split Interest Agreements 5587796 F 79969458 Federal Income Taxes Accrued Post Retirement Benefit 9849068 Annuity Obligations 390868 10239936 X 68762309 3104600 179 -25811627 -22706848 91469157 764504 14168268 14932772 106401929 66883773 179 421712 421891 66461882 764504 26467064 27231568 93693450 Schedule D, Part III, Line 1a PART III, LINE 1A: Contributed collection items are not reflected on the financial statements. Proceeds from the deaccessions or insurance recoveries are reflected as increases in the appropriate net asset classes. Donations of artwork are accepted with consideration to how they will benefit the campus learning environment. The collection items are subject to a policy that requires proceeds from their sales to be used for the acquisition of new collection item(s). During the fiscal years ending June 30, 2025 and June 30, 2024, no sales of collection items occurred and no collection items were given away, damaged, destroyed, lost or otherwise deaccessed. Schedule D, Part III, Line 4 The Agnes Scott college permanent collection is a living, eclectic gathering of artwork that encompasses a broad range of history, media and attitudes. Complementing the permanent collection is the dynamic programming of the Dalton gallery, which organizes temporary exhibitions designed to promote an understanding of the arts. It is located at the heart of the Dana fine arts building, a structure built in 1965 and designed by John Portman, which houses the art history and studio art department. It also houses the theatre department. In support of the mission of the college, the focus of new acquisitions is largely but not exclusively works by women artists on paper. Artwork is selected and donations accepted with consideration to how they will benefit the campus learning environment. The collection is actively used within the arts curriculum and across disciplines. The art department offers three undergraduate majors, including studio art and art history, to students. In addition, students write visual analyses of works and five tours to the public. Informative wall text is researched and written by students under the guidance of faculty. Works by Agnes Scott students are embraced into the overall display, including a vibrant body of self-portrait woodblock prints that are sited in dorms and public buildings. Furthermore, along with a student show, the gallery presents two exhibits a year which include a roster of local, national, and international professional artists and are organized around an inclusive theme that engages contemporary issues, focusing not only on the world of art but also on the larger global conversation. Having such a dynamic teaching collection borne from a mission of education enriches the learning environment and connects the viewer in a timeless dialogue. Schedule D, Part III, Line 1a Collections of art - financial statement footnote All other contributions of assets other than cash, including contributions of art, historical treasures, and similar assets held as part of a collection, are not recognized as revenue or capitalized. Schedule D, Part III, Line 4 Collections of art - description of collections The College's collection consists of art objects that cover a broad range of history, media, and attitudes. It is held for public exhibition, preservation for future generations, scholarly research, and educational purposes. Contributed collection items are not reflected on the consolidated financial statements. Proceeds from deaccessions or insurance recoveries are reflected as increases in the appropriate net asset classes. Donations of artwork are accepted with consideration to how they will benefit the campus learning environment. The collection items are subject to a policy that requires proceeds from their sales to be used for the acquisition of new collection item(s). During the fiscal years ended June 30, 2024 and 2023, no sales of collection items occurred and no collection items were given away, damaged, destroyed, lost, or otherwise deaccessed. The permanent collection contributes to Agnes Scott's mission to educate women to think deeply, live honorably and engage the intellectual and social challenges of their times. We pursue this goal through educational programming, exhibition, research, and leadership development. On exhibition throughout campus, permanent collection artworks enrich the aesthetic and intellectual experience of the Agnes Scott community as well as the visiting public. Schedule D, Part V, Line 4 Intended uses of endowment funds Endowment Funds are used to support the general operations of the College, to provide scholarships to the students and for the furtherance of academic programs. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The College is recognized by the Internal Revenue Service as an organization exempt from federal income tax under Section 501(a) of the Internal Revenue Code as an organization described in Section 501(c)(3), except for taxes on income from activities unrelated to its exempt purpose. The College evaluates its uncertain tax positions using the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740 Income Taxes. The College follows the criterion that an individual tax position has to meet the relevant technical requirements for the position to be recognized in the College's consolidated financial statements. The College determined that the relevant tax authority would more likely than not sustain the tax position following an audit. The College has applied this criterion to all tax positions for which the statute of limitations remains open. The College has a policy to record interest and penalties (if any) related to income tax matters in income tax expense. The College has determined that its tax positions satisfy the more likely than not criterion and that no provision for income taxes is required at June 30, 2025 and 2024. For the years ended June 30, 2025 and 2024, no interest and penalties were recorded. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Reclass Student Aid - -26467064 Change in value of split interest agreement - 152046 Avery Properties investment income - 503391 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Rental expenses - -296339 Transfers from Avery Properties - 14464607 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Avery Property Expense - 125373 Reclass of rent expense to revenue - 296339 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Student Aid treated as Contra-Revenue - 26467064 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 Our nondiscriminatory policy is made known to the general community through our catalogs, mbrochures, admissions applications and on our website. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Explanation of Government Financial Aid: Agnes Scott College is the recipient of the following federal aid programs: Pell grants, supplemental education opportunity grants, federal work study grants, national institute of health research grants and national science foundation research grants. true Ballykeel Inc 141 East College Avenue Decatur GA 30030 582338224 501(c)(3) 94315 Agnes Scott solely transfers to Ballykeel the funds to pay the annual lease payment for property held by Ballykeel, a supporting organization of Agnes Scott. The amount is determined pursuant to a review of the lease terms. 1 0 Student Scholarships 204 3896390 Regular Grants 912 21301871 RTC and SEOG Grants 346 1200231 Work Study 106 68572 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds To ensure that the grants made to individuals in the United States, other than work study grants, are used for proper purposes and are not otherwise diverted from the intended use, the faculty department that has budgetary control of the funds selects and monitors the recipients of these grants. For work study grants, the faculty or administrative department where the student's work was performed approves all student work hours and submits paperwork to the payroll office for payment to the student. X true true X X false false false false false false false false false Leocadia I Zak College President 325824 0 0 0 0 0 19500 0 55951 0 401275 0 0 0 Nicole Long VP Finance & Admin 188022 0 0 0 0 0 7873 0 36901 0 232796 0 0 0 Alexa Gaeta VP for Enrollment 170527 0 0 0 0 0 10737 0 44844 0 226108 0 0 0 Yves-Rose Porcena VP for Equity 164575 0 0 0 0 0 9074 0 46948 0 220597 0 0 0 Chicora Martin VP for Student Affairs 167687 0 0 0 0 0 10520 0 39812 0 218019 0 0 0 Rachel Bowser VP for Academic Affairs 182498 0 0 0 0 0 10988 0 11916 0 205402 0 0 0 Lea Ann Hudson Secretary/Associate VP 125360 0 0 0 0 0 7748 0 21451 0 154559 0 0 0 Thomas Will Associate Professor 140224 0 0 0 0 0 6945 0 28356 0 175525 0 0 0 LeAnne Martinelli Program Director 140320 0 0 0 0 0 4556 0 29616 0 174492 0 0 0 Doug Fantz Assoc VP Academic Affairs 132121 0 0 0 0 0 8427 0 33509 0 174057 0 0 0 Julia Knowlton Professor 133191 0 0 0 0 0 7190 0 11878 0 152259 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use The College provides a residence for personal and professional use to the President and four of the other officers. The housing is excluded from taxable income under IRS code section 119 and included in column D in Sch J, Part II. A Universities Authorities 2019A 581407780 74265lQ27 2019-05-22 37640438 To refund prior issues 07/09/2009 and 05/14/15 false false false B Private Colleges and Universities Authority 581407780 74265LV62 2021-05-06 23491613 To refund prior issues 05/14/2015 and 05/22/2019 false false false A 7120000 0 37640438 0 0 0 573155 0 0 0 37067283 0 2019 true false true true B 0 0 23491613 0 0 0 469832 0 0 0 23021781 0 2021 true false true true A false false false false false false 0 0 0.0 true false 0 false false B false false false false false false 0 0 0.0 true false 0 false false A false false false false false false 0 false false false 0 false false true B false false false false false false 0 false false false 0 false false false A true B true 1 7916 Other - Appraisal 17 3748427 Market value X Supplies 2 45000 Market value 0 true true Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions The College uses third parties to sell and process noncash contributions that are securities, real estate, or vehicles. For securities, the College's brokerage to sell on day of receipt at fair market value. Schedule M, Part I Explanations of reporting method for number of contributions Art - Works of art - Number of Contributors. Securities - Publicly traded - Number of Contributors. Other - Supplies Number of Contributions Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 22,106,262 including grants of $ 94,315) All other program services. Form 990, Part VI, Line 18 Form 990, Part VI, Section C, Line 18: The College makes its annual audited financial statements available to the public upon request and approval of the V.P. for Finance & Administration. Form 990, Part VI, Line 11b Review of form 990 by governing body The Vice President of Finance & Administration performs a detailed review of the Form 990 before filing the return. The President of the College and the Board of Trustees will receive a copy of this return for review before filing. The other Members of the Board will receive a copy of the form 990 prior to filing. Form 990, Part VI, Line 12c Conflict of interest policy On a yearly basis, every College Officer and each Member of the College's Board of Trustees is required to sign the policy and disclose whether they have any conflicts. The Secretary of the Board of Trustees oversees the receipt of these policies and reports to the Chairman of the Board of Trustees if any conflict is noted. Form 990, Part VI, Line 15a Process to establish compensation of top management official The compensation of the President of the College is reviewed and approved by the Board of Trustees. The board approves the annual budget which includes the Cabinet's recommendation for merit increase. There is not an annual review process for base compensation. For its review and discussion, the Board uses comparable compensation information. Contemporaneous documentation of its discussions is recorded in the minutes of the Board of Trustees. The compensation for all other certain executive employees is negotiated by the President of the College and People and Culture department. The last compensation study was done in 2022. Form 990, Part VI, Line 15b Process to establish compensation of other employees The compensation for certain executive employees is negotiated by the President of the College and People and Culture department. Form 990, Part VI, Line 19 Required documents available to the public The College does not make its governing documents and conflict of interest policy available to public inspection. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Other Income - Total Revenue: 965664, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 965664; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Postretirement benefit related changes other than net periodic pension cost - 712200; Change in Value of Split Interest Agreement - 152046; Total - 864246; Form 990, Part XII, Line 2c Change of oversight process or selection process The selection process for auditors has not changed. Agnes Scott College has continued with the same independent auditing firm without change from prior year. There has been no change in audit oversight procedures. Avery Properties Inc 141 E College Ave Decatur GA 30030 582328397 Real Estate GA 501(c)(3) 11 Agnes Scott College true Ballykeel Inc 141 E College Ave Decatur GA 30030 582338224 Holding Co GA 501(c)(3) 11 Agnes Scott College true false true true false false false false false false false false false false false false false false false false Ballykeel Inc B 94315 Cash Contributed Avery Properties Inc C 14464607 Cash Contributed