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SPELMAN COLLEGE: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SPELMAN COLLEGE (EIN 58-0566243)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-15
IRS object ID
202631359349315368
Schema version
2024v5.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-15T17:43:15+00:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN346565596PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ERNST & YOUNG US LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line155 IVAN ALLEN JR BOULEVARDAddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30308ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN580566243EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Spelman CollegeBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSPELBusinessNameControlTxt
Phone4046813643PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1350 SPELMAN LANE SWAddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30314ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAWN ALSTONPersonNm
Person TitleCFO & VP OF BUS & FINANCIAL AFFAIRSPersonTitleTxt
Phone4046813643PhoneNum
Signature2026-05-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAerrial M OrrPreparerPersonNm
PTINP01598400PTIN
Phone4048748300PhoneNum
Preparation2026-05-14PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1DAWN ALSTONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1350 SPELMAN LANE SWAddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30314ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$544,412,975GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.SPELMAN.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1881FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionSPELMAN COLLEGE, A HISTORICALLY BLACK COLLEGE AND GLOBAL LEADER IN THE EDUCATION OF WOMEN OF AFRICAN DESCENT, IS DEDICATED TO THE ACADEMIC EXCELLENCE OF ITS STUDENTS.ActivityOrMissionDesc
Voting Members Governing Body27VotingMembersGoverningBodyCnt
Voting Members Independent26VotingMembersIndependentCnt
Total Employee1585TotalEmployeeCnt
Total Volunteers800TotalVolunteersCnt
Total Gross UBI$339,603TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$58,835NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$134,904,040PYContributionsGrantsAmt
CY Contributions Grants$43,952,012CYContributionsGrantsAmt
PY Program Service Revenue$111,199,806PYProgramServiceRevenueAmt
CY Program Service Revenue$116,111,007CYProgramServiceRevenueAmt
PY Investment Income$41,688,146PYInvestmentIncomeAmt
CY Investment Income$12,689,438CYInvestmentIncomeAmt
PY Other Revenue$630,173PYOtherRevenueAmt
CY Other Revenue$1,271,085CYOtherRevenueAmt
PY Total Revenue$288,422,165PYTotalRevenueAmt
CY Total Revenue$174,023,542CYTotalRevenueAmt
PY Grants And Similar Paid$28,649,995PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$30,501,853CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$88,211,104PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$83,343,183CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$35,000PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$21,000CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$8,066,546CYTotalFundraisingExpenseAmt
PY Other Expenses$54,573,451PYOtherExpensesAmt
CY Other Expenses$72,499,643CYOtherExpensesAmt
PY Total Expenses$171,469,550PYTotalExpensesAmt
CY Total Expenses$186,365,679CYTotalExpensesAmt
PY Revenues Less Expenses$116,952,615PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$12,342,137CYRevenuesLessExpensesAmt
Total Assets BOY$993,511,573TotalAssetsBOYAmt
Total Assets EOY$1,030,254,800TotalAssetsEOYAmt
Total Liabilities BOY$65,693,878TotalLiabilitiesBOYAmt
Total Liabilities EOY$66,170,015TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$927,817,695NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$964,084,785NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSEE SCHEDULE OMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$111,436,775ExpenseAmt
Grant$30,501,853GrantAmt
Revenue$86,944,008RevenueAmt
DescINSTRUCTION, STUDENT SERVICES, AND ACADEMIC SUPPORT FOUNDED IN 1881, SPELMAN COLLEGE IS A PRIVATE, NONPROFIT INSTITUTION OF HIGHER EDUCATION BASED IN ATLANTA, GEORGIA. THE COLLEGE IS ACCREDITED BY THE COMMISSION ON COLLEGES OF THE SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS AND PROVIDES QUALITY LIBERAL ARTS EDUCATION AND TRAINING SERVICES FOR APPROXIMATELY 2,500 UNDERGRADUATE STUDENTS. IN ADDITION, THE COLLEGE MAINTAINS SPECIAL PROGRAMS SUCH AS CONTINUING EDUCATION, SUMMER SCIENCE AND DUAL DEGREES IN ENGINEERING. SPELMAN COLLEGE ALSO PROVIDES A DYNAMIC AND INTERACTIVE CAMPUS COMMUNITY WITH A VARIETY OF DIVERSE PROGRAMS AND SERVICES DESIGNED TO ENHANCE THE PERSONAL GROWTH AND DEVELOPMENT OF ITS STUDENTS. ACADEMIC SUPPORT SERVICES INCLUDES DEPARTMENTS THAT PROVIDE TUTORING AND ACADEMIC SUPPORT PROGRAMS. ACADEMIC SUPPORT SERVICES ALSO PARTNERS WITH THE STUDENT SUCCESS PROGRAM, WHICH PROVIDES COURSE SUPPORT FOR STUDENTS TO MASTER COURSE CONTENT AND ULTIMATELY ATTAIN THEIR ACADEMIC GOALS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$27,118,587ExpenseAmt
Grant$0GrantAmt
Revenue$30,438,084RevenueAmt
DescAUXILIARY ENTERPRISES AS A RESIDENTIAL LIBERAL ARTS COLLEGE, SPELMAN COLLEGE PROVIDES ON CAMPUS HOUSING FOR APPROXIMATELY 1,400 STUDENTS. SPELMAN ALSO PROVIDES DINING SERVICES TO ITS RESIDENTIAL STUDENTS, AS WELL AS COMMUTER STUDENTS, FACULTY, STAFF AND OTHERS. SPELMAN OPERATES A 500 SPACE PARKING DECK FOR FACULTY, STAFF, AND STUDENTS. ADDITIONALLY, SPELMAN OFFERS A VARIETY OF SUMMER CONFERENCES FOR HIGH SCHOOL STUDENTS AND OTHER INTERESTED STUDENTS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$6,704,757ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescRESEARCH SPELMAN COLLEGE PERFORMS RESEARCH, TRAINING, AND OTHER SIMILAR SERVICES UNDER GRANTS WITH GOVERNMENTAL AGENCIES OR SPONSORING ORGANIZATIONS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$278,407ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescPUBLIC SERVICEDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$278,407TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$145,538,526TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesYes (true)LobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtYes (true)CollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingYes (true)ProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsYes (true)TaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (true)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionYes (true)DeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntYes (true)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (true)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document5286IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee1585EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members27GoverningBodyVotingMembersCnt
Independent Voting Member26IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Policies Reference ChaptersfalsePoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Written Policy Or ProcedurefalseWrittenPolicyOrProcedureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DAWN ALSTONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4042705077PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1350 SPELMAN LANE SWAddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30314ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (58 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
Gwendolyn Adams Norton
Secretary2.00.0Yes (X)Yes (X)$0$0$0
Helene Gayle
President (thru 11/21/2024)35.035.0Yes (X)Yes (X)$1,985,537$0$42,959
Lovette Twyman Russell
Chair2.00.0Yes (X)Yes (X)$0$0$0
Ronda E Stryker
Vice-Chair2.00.0Yes (X)Yes (X)$0$0$0
Rosalind G Brewer
Interim President/Chair Emerita35.01.0Yes (X)Yes (X)$0$0$36,876
Allegra Lawrence-Hardy
Trustee2.00.0Yes (X)$0$0$0
Bonnie Shelton Carter
Trustee2.00.0Yes (X)$0$0$0
Cara Johnson Hughes
Trustee2.00.0Yes (X)$0$0$0
Carmen D Harris
Trustee2.00.0Yes (X)$0$0$0
Cheryl Mayberry McKissack
Trustee2.00.0Yes (X)$0$0$0
Claire Arnold
Trustee2.00.0Yes (X)$0$0$0
Colleen J Taylor
Trustee2.00.0Yes (X)$0$0$0
Cynthia E Jackson
Trustee2.00.0Yes (X)$0$0$0
Danielle Dickens
Faculty Representative2.00.0Yes (X)$118,122$0$25,118
Daria Valentine
Alumna Representative2.00.0Yes (X)$0$0$0
Elizabeth McCormack
Trustee2.00.0Yes (X)$0$0$0
G G Michelson
Trustee2.00.0Yes (X)$0$0$0
Helen Smith Price
Trustee2.00.0Yes (X)$0$0$0
Janine Brown
Trustee2.00.0Yes (X)$0$0$0
June Gary Hopps
Trustee2.00.0Yes (X)$0$0$0
Kamau Bobb PHD
Trustee2.00.0Yes (X)$0$0$0
Kathy N Waller
Trustee2.01.0Yes (X)$0$0$0
Kaye Foster
Trustee2.00.0Yes (X)$0$0$0
Keon T Holmes CFA
Trustee2.00.0Yes (X)$0$0$0
Lawrence M Schall
Trustee2.00.0Yes (X)$0$0$0
Loren K Robinson MD MSHP
Trustee2.00.0Yes (X)$0$0$0
Marian Wright Edelman
Trustee2.00.0Yes (X)$0$0$0
Pauletta Pearson Washington
Trustee2.00.0Yes (X)$0$0$0
Peggy Dulany
Trustee2.00.0Yes (X)$0$0$0
Russell Edgerton PHD
Trustee2.00.0Yes (X)$0$0$0
Sherina Maye Edwards
Alumna Trustee2.00.0Yes (X)$0$0$0
Simone Moales
Student Representative2.00.0Yes (X)$0$0$0
Susan Dunn
Trustee2.00.0Yes (X)$0$0$0
Suzanne F Shank
Trustee2.00.0Yes (X)$0$0$0
Theodore R Aronson
Trustee2.01.0Yes (X)$0$0$0
Vicki Palmer
Trustee2.00.0Yes (X)$0$0$0
Yvonne R Jackson
Trustee2.00.0Yes (X)$0$0$0
Zoe Shepard
Student Trustee2.00.0Yes (X)$0$0$0
Barbara Miller
VP Communications & External Relations35.00.0Yes (X)$103,515$0$22,090
Darryl Holloman
VP of Academic Affairs35.00.0Yes (X)$215,890$0$46,483
Dawn Alston
CFO and SVP of Business and Financial Affairs35.00.0Yes (X)$334,109$0$50,828
Ingrid Hayes
SVP of Enrollment Management35.00.0Yes (X)$262,124$0$45,270
John Wilson
VP and Chief Information Officer35.00.0Yes (X)$227,188$0$48,162
Marissa Pace
Assoc VP Business & Financial Affairs (thru 4/15/2025)35.00.0Yes (X)$199,153$0$6,800
Mark Lee
Sr VP Academic Affairs35.00.0Yes (X)$118,450$0$35,653
Myra Burnett
VP Institutional Resarch35.00.0Yes (X)$239,823$0$32,597
Pamela Scott-Johnson
Provost & VP Academic Affairs35.00.0Yes (X)$339,986$0$28,614
Salena Jegede
Senior VP Institutional Advancement35.00.0Yes (X)$295,359$0$22,797
Terri Reed
Secretary of the College35.00.0Yes (X)$281,651$0$35,259
Terri Walthour
VP Human Resources & Culture35.00.0Yes (X)$0$0$7,739
Arthur Frazier
Director of Facilities Management & Services35.00.0$188,788$0$42,003Yes (X)
Asella Braxton
Assoc VP Business & Financial Affairs35.00.0$184,952$0$43,101Yes (X)
Bernadette Cohen
Director of Human Resources35.00.0$190,477$0$43,732Yes (X)
Barbara Chirinos
Artistic Director, Performing Arts Center & Center for Innovation and the Arts35.00.0$69,418$0$56,646Yes (X)
Beverly Guy-Sheftall
Professor35.00.0$219,960$0$29,708Yes (X)
Grant Warner
Professor35.00.0$252,260$0$47,989Yes (X)
Julie Dash
Professor35.00.0$188,558$0$42,010Yes (X)
Rhonda Honegan
Senior Advisor of Investment Operations35.01.0$187,973$0$5,677Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$6,203,293TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$798,111TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K198IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (true)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmtAddress Line2ContractorAddress/USAddress/AddressLine2Txt
Winter Construction Company
5616 Peachtree Road Suite 100AtlantaGA30341Construction Services$24,052,214
Turner Construction Company
Eleven PIedmont CenterATLANTAGA30305Construction Services$15,342,0733495 Piedmont Rd NE Ste 700
Bon Appetit Management Company
PO Box 50196Los AngelesCA90074Food Service Management$8,414,732
Trace3 LLC
PO Box 847467Los AngelesCA90084IT Consulting$2,735,385
Aramark Facility Services
Aramark Dallas LockboxDallasTX75397Dining & Facility Services$2,287,413PO Box 978839
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K95CntrctRcvdGreaterThan100KCnt
Government Grants$14,480,057GovernmentGrantsAmt
All Other Contributions$29,471,955AllOtherContributionsAmt
Noncash Contributions$20,306,941NoncashContributionsAmt
Total Contributions$43,952,012TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES900099$85,672,923$85,672,923
AUXILIARY FEES900099$30,438,084$30,438,084

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$116,111,007TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,513,601TotalRevenueColumnAmt
Unrelated Business Revenue$339,603UnrelatedBusinessRevenueAmt
Exclusion$10,173,998ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$372,565,270SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$370,389,433SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$2,175,837SecuritiesAmt
Other$0OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,175,837TotalRevenueColumnAmt
Exclusion$2,175,837ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
VENDING & COMMISSIONS900099$621,739$621,739
Extended Payment900099$286,600$286,600
Bookstore Rental900099$362,746$362,746

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$1,271,085OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$174,023,542TotalRevenueColumnAmt
Related Or Exempt Func Income$117,382,092RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$339,603UnrelatedBusinessRevenueAmt
Exclusion$12,349,835ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$262,462TotalAmt
Program Services$262,462ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$30,093,401TotalAmt
Program Services$30,093,401ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$145,990TotalAmt
Program Services$145,990ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$3,785,420TotalAmt
Program Services$1,687,207ProgramServicesAmt
Management And General$1,792,213ManagementAndGeneralAmt
Fundraising$306,000FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$60,807,976TotalAmt
Program Services$47,219,478ProgramServicesAmt
Management And General$9,067,361ManagementAndGeneralAmt
Fundraising$4,521,137FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$2,172,879TotalAmt
Program Services$2,172,879ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$13,277,204TotalAmt
Program Services$8,755,975ProgramServicesAmt
Management And General$3,168,165ManagementAndGeneralAmt
Fundraising$1,353,064FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$3,299,704TotalAmt
Program Services$3,299,684ProgramServicesAmt
Management And General$20ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$703,127TotalAmt
Management And General$703,127ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$700,739TotalAmt
Management And General$700,739ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$84,000TotalAmt
Management And General$84,000ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$21,000TotalAmt
Fundraising$21,000FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$749,085TotalAmt
Program Services$1,020ProgramServicesAmt
Management And General$748,065ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$10,324,392TotalAmt
Program Services$9,480,331ProgramServicesAmt
Management And General$728,864ManagementAndGeneralAmt
Fundraising$115,197FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$45,058TotalAmt
Program Services$45,058ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$4,792,397TotalAmt
Program Services$2,374,570ProgramServicesAmt
Management And General$2,162,254ManagementAndGeneralAmt
Fundraising$255,573FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,792,820TotalAmt
Program Services$1,792,804ProgramServicesAmt
Management And General$16ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$3,787,716TotalAmt
Program Services$3,244,631ProgramServicesAmt
Management And General$256,550ManagementAndGeneralAmt
Fundraising$286,535FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$4,951TotalAmt
Program Services$385ProgramServicesAmt
Management And General$4,566ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$6,970,853TotalAmt
Program Services$4,298,834ProgramServicesAmt
Management And General$2,672,019ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,274,363TotalAmt
Program Services$1,561,078ProgramServicesAmt
Management And General$713,285ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Room and Board$10,526,228$7,123,499$3,402,729
Repairs and maintenance$5,468,523$4,688,056$780,467
Contracts$4,674,613$3,375,577$1,299,020$16
AUC Library$4,371,192$3,633,193$737,999

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$15,229,586TotalAmt
Program Services$10,282,414ProgramServicesAmt
Management And General$3,739,148ManagementAndGeneralAmt
Fundraising$1,208,024FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$186,365,679TotalAmt
Program Services$145,538,526ProgramServicesAmt
Management And General$32,760,607ManagementAndGeneralAmt
Fundraising$8,066,546FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$95,015,997BOYAmt
EOY$59,474,487EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$106,601,575BOYAmt
EOY$76,936,404EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$207,919BOYAmt
EOY$87,430EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$434,141,836LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$155,449,449LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$239,536,414BOYAmt
EOY$278,692,387EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$96,473,166BOYAmt
EOY$119,509,128EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$452,803,518BOYAmt
EOY$488,236,835EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,872,984BOYAmt
EOY$7,318,129EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$993,511,573BOYAmt
EOY$1,030,254,800EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$17,338,713BOYAmt
EOY$21,352,936EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$891,692BOYAmt
EOY$643,124EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$45,364,028BOYAmt
EOY$39,151,262EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,099,445BOYAmt
EOY$5,022,693EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$65,693,878BOYAmt
EOY$66,170,015EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$234,287,493BOYAmt
EOY$336,528,805EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$693,530,202BOYAmt
EOY$627,555,980EOYAmt

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$927,817,695BOYAmt
EOY$964,084,785EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$993,511,573BOYAmt
EOY$1,030,254,800EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$12,342,137ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$45,206,498NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$91,864,557CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$85,217,107CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$67,621,419CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$134,904,040CurrentTaxYearMinus1YearAmt
Current Tax Year$43,952,012CurrentTaxYearAmt
Total$423,559,135TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$91,864,557CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$85,217,107CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$67,621,419CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$134,904,040CurrentTaxYearMinus1YearAmt
Current Tax Year$43,952,012CurrentTaxYearAmt
Total$423,559,135TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$110,554,911SubstantialContributorsTotAmt
Public Support Total170$313,004,224PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$254,329CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,112,063CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,991,632CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,355,448CurrentTaxYearMinus1YearAmt
Current Tax Year$10,513,601CurrentTaxYearAmt
Total$27,227,073TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$35,955CurrentTaxYearMinus4YearsAmt
Total$35,955TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$450,822,163TotalSupportAmt
Gross Receipts Rltd Activities$0GrossReceiptsRltdActivitiesAmt
Public Support CY1700.69430PublicSupportCY170Pct
Public Support PY1700.65107PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
VolunteersfalseVolunteersInd
Paid Staff Or ManagementfalsePaidStaffOrManagementInd
Media AdvertisementsfalseMediaAdvertisementsInd
Mailings MembersfalseMailingsMembersInd
Publications Or BroadcastfalsePublicationsOrBroadcastInd
Grants Other OrganizationsfalseGrantsOtherOrganizationsInd
Direct Contact LegislatorsfalseDirectContactLegislatorsInd
Rallies DemonstrationsfalseRalliesDemonstrationsInd
Other ActivitiesYes (true)OtherActivitiesInd
Other Activities$84,000OtherActivitiesAmt
Total Lobbying Expenditures$84,000TotalLobbyingExpendituresAmt
Not Described Section501c3falseNotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITYFormAndLineReferenceDesc
ExplanationSPELMAN COLLEGE RETAINS CONSULTANTS TO PROMOTE LEGISLATION WHICH WOULD PROVIDE SPELMAN COLLEGE WITH FEDERAL FUNDS FOR USE ON VARIOUS COLLEGE PROJECTS AND PROGRAMS. HOLLAND & KNIGHT WAS PAID $84,000 FOR THEIR SERVICES.ExplanationTxt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Collection Used PreservationYes (X)CollectionUsedPreservationInd
Coll Used Loan Or Exch ProgYes (X)CollUsedLoanOrExchProgInd
Solicited Assets SalefalseSolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$577,035,271BeginningYearBalanceAmt
Contributions$6,154,465ContributionsAmt
Investment Earnings Or Losses$53,114,987InvestmentEarningsOrLossesAmt
Other Expenditures$27,629,258OtherExpendituresAmt
End Year Balance$608,675,465EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$478,772,977BeginningYearBalanceAmt
Contributions$76,601,321ContributionsAmt
Investment Earnings Or Losses$47,727,150InvestmentEarningsOrLossesAmt
Other Expenditures$26,066,177OtherExpendituresAmt
End Year Balance$577,035,271EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$463,398,851BeginningYearBalanceAmt
Contributions$2,379,086ContributionsAmt
Investment Earnings Or Losses$38,732,095InvestmentEarningsOrLossesAmt
Other Expenditures$25,737,055OtherExpendituresAmt
End Year Balance$478,772,977EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$541,318,955BeginningYearBalanceAmt
Contributions$5,194,310ContributionsAmt
Investment Earnings Or Losses-$59,098,022InvestmentEarningsOrLossesAmt
Other Expenditures$24,016,392OtherExpendituresAmt
End Year Balance$463,398,851EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$382,891,058BeginningYearBalanceAmt
Contributions$31,697,164ContributionsAmt
Investment Earnings Or Losses$149,315,437InvestmentEarningsOrLossesAmt
Other Expenditures$22,584,704OtherExpendituresAmt
End Year Balance$541,318,955EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.1364BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.3966PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.467TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgYes (true)EndowmentsHeldRelatedOrgInd
Related Org List Sch RYes (true)RelatedOrgListSchRInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$14,687,722OtherCostOrOtherBasisAmt
Book Value$14,687,722BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$322,347,260OtherCostOrOtherBasisAmt
Depreciation$100,222,025DepreciationAmt
Book Value$222,125,235BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$42,506,179OtherCostOrOtherBasisAmt
Depreciation$35,936,038DepreciationAmt
Book Value$6,570,141BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$54,600,675OtherCostOrOtherBasisAmt
Depreciation$19,291,386DepreciationAmt
Book Value$35,309,289BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$278,692,387TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (8 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
Closely-held equity interests
Financial derivatives
Private equity$218,456,259F
Marketable alternatives$97,541,445F
Non-U.S. equity$84,236,689F
Fixed income$45,136,152F
Short-term investments$31,836,160F
Real assets$11,030,130F
FieldValueIRS element (for citing)
Total Book Value Securities$488,236,835TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
Federal Income Taxes
Right of Use Obligation$5,022,693
Advances from federal government
FieldValueIRS element (for citing)
Total Liability$5,022,693TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Other Revenue$0OtherRevenueAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$0RevenueSubtotalAmt
Other Revenues Not Included$0OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$0TotalRevenuePerForm990Amt
Other Expenses Included$0OtherExpensesIncludedAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$0ExpensesSubtotalAmt
Other Expenses Not Included$0OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$0TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule D, Part III, Line 1a FASB ASC 958THE ORGANIZATION ELECTED, AS PERMITTED UNDER FASB ASC 958, NOT TO REPORT IN ITS REVENUE STATEMENT AND BALANCE SHEET WORKS OF ART, HISTORICAL TREASURES, OR OTHER SIMILAR ASSETS HELD FOR PUBLIC EXHIBITION, EDUCATION, OR RESEARCH IN FURTHERANCE OF PUBLIC SERVICE. THERE IS NO FINANCIAL STATEMENT FOOTNOTE DISCLOSURE THAT DESCRIBES THESE ITEMS.
Schedule D, Part V, Line 4 INTENDED USES OF ENDOWMENT FUNDSINTENDED USES OF ORGANIZATION'S ENDOWMENT FUNDS INVESTMENT IN A MIX OF SECURITIES TO PROVIDE SUFFICIENT INCOME TO SUPPORT THE COLLEGE'S OPERATIONS IN ACCORDANCE WITH DONOR WISHES, WHILE PRESERVING EQUITY.
Schedule D, Part III, Line 4 Collections of art - description of collectionsART COLLECTION THE COLLEGE'S PERMANENT COLLECTION OF ART, INCLUDING HISTORICALLY SIGNIFICANT PAINTINGS, SCULPTURE, AND WORKS ON PAPER, IS AN ACADEMIC RESOURCE THAT OFFERS STUDENTS, FACULTY, AND STAFF FIRST-HAND ENGAGEMENT WITH IMPORTANT ORIGINAL WORKS OF ART. OBJECT LESSONS, WORKSHOPS, CONSERVATION PROJECTS, EXHIBITIONS, AND THEMATIC PROGRAMS DEMONSTRATE THE VARIOUS WAYS THAT THE PERMANENT HOLDINGS ARE USED TO EXPAND, COMPLEMENT, AND ENHANCE THE ACADEMIC CURRICULUM.
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnoteTHE COLLEGE 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 512(A) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE COLLEGE REVIEWS ITS TAX POSITIONS ANNUALLY AND HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS AT JUNE 30, 2025 OR 2024.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICYRACIALLY NONDISCRIMINATORY POLICY A STATEMENT OF THE COLLEGE'S RACIALLY NON-DISCRIMINATORY POLICY IS INCLUDED IN ALL BROCHURES AND CATALOGS IN ACCORDANCE WITH THE PROVISIONS OF REV. PROC. 75-50. THE NON-DISCRIMINATORY POLICY IS ALSO AVAILABLE ON SPELMAN COLLEGE'S WEBSITE.
Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENTFINANCIAL AID ASSISTANCE FROM GOVERNMENTAL AGENCY THE FINANCIAL AID ASSISTANCE IS RECEIVED FROM THE FEDERAL GOVERNMENT, STATE OF GEORGIA, AND OTHER STATES. OTHER ASSISTANCE IS RECEIVED FROM FEDERAL GOVERNMENT, STATE OF GEORGIA, AND CITY OF ATLANTA.

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (6 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtRegion Total ExpendituresRegionTotalExpendituresAmtSpecific Services ProvidedSpecificServicesProvidedTxt
Central America and the Caribbean00Investments$38,910,649
Europe (Including Iceland and Greenland)00Program Services$67,372INSTRUCTION & ACADEMIC SUPPORT
East Asia and the Pacific00Program Services$52,735INSTRUCTION & ACADEMIC SUPPORT
South America00Program Services$18,788INSTRUCTION & ACADEMIC SUPPORT
North America (Canada & Mexico only)1650Program Services$6,095INSTRUCTION & ACADEMIC SUPPORT
Central America and the Caribbean00Program Services$1,000Honorarium
FieldValueIRS element (for citing)
Subtotal Offices1SubtotalOfficesCnt
Subtotal Employees650SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office1TotalOfficeCnt
Total Employee650TotalEmployeeCnt
Subtotal Spent$39,056,639SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$39,056,639TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (7 entries)

RegionRegionTxtPurpose Of GrantPurposeOfGrantTxtCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxtNon Cash AssistanceNonCashAssistanceAmtDescription Of Non Cash AsstDescriptionOfNonCashAsstTxtValuation Method UsedValuationMethodUsedDesc
East Asia and the PacificStudy Abroad$52,735Wire Transfer$0N/ACASH
Europe (Including Iceland and Greenland)IT Support$31,111Wire Transfer$0N/ACASH
South AmericaStudy Abroad$18,788Wire Transfer$0N/ACASH
Europe (Including Iceland and Greenland)Study Abroad$11,500Wire Transfer$0N/ACASH
Europe (Including Iceland and Greenland)Study Abroad$10,060Wire Transfer$0N/ACASH
Europe (Including Iceland and Greenland)Study Abroad$6,999Wire Transfer$0N/ACASH
North America (Canada & Mexico only)IT Support$6,095Wire Transfer$0N/ACASH
FieldValueIRS element (for citing)
Total501c3 Org7Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt
Transfer To Foreign CorpYes (true)TransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipYes (true)ForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipYes (true)ForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule F, Part I, Line 2 Procedures for monitoring use of grant fundsSTUDENT FINANCIAL AID STUDENT FINANCIAL AID AWARDS ARE AWARDED TO STUDENTS BY THE COLLEGE'S OFFICE OF STUDENT FINANCIAL SERVICES. AWARDS ARE BASED ON A NUMBER OF FACTORS INCLUDING, BUT NOT LIMITED TO, SCHOLARLY ACHIEVEMENT, DEMONSTRATED FINANCIAL NEED, AND ACADEMIC INTERESTS. FUNDS ARE PROVIDED BY SOURCES SUCH AS FEDERAL AND STATE GOVERNMENTS; PRIVATE DONORS SUCH AS CORPORATIONS, INDIVIDUALS AND FOUNDATIONS; THE COLLEGE'S ENDOWED FINANCIAL AID FUNDS; AND THE COLLEGE'S OPERATING BUDGET. FINANCIAL AID AWARDS ARE MADE UP TO A LIMIT OF THE STUDENT'S FINANCIAL NEED. INDIVIDUAL AWARDS ARE MONITORED EXTENSIVELY IN ORDER TO ENSURE THAT STUDENTS ARE MAKING SATISFACTORY ACADEMIC PROGRESS AND THAT THEY DO NOT RECEIVE MORE THAN THEIR DEMONSTRATED NEED.
Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statementsCENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual
Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statementsEAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Email SolicitationsYes (X)EmailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Solicitation Of Non Govt GrantsYes (X)SolicitationOfNonGovtGrantsInd
Agrmt Prof Fundraising ActyYes (true)AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line1COMMUNITY COUNSELING SERVICEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1527 MADISON AVEAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10022ZIPCd
FieldValueIRS element (for citing)
ActivityFUNDRAISING CONSULTANTActivityTxt
Fundraiser Control Of FundsfalseFundraiserControlOfFundsInd
Gross Receipts$0GrossReceiptsAmt
Retained By Contractor$21,000RetainedByContractorAmt
Net To Organization-$21,000NetToOrganizationAmt
FieldValueIRS element (for citing)
Total Gross Receipts$0TotalGrossReceiptsAmt
Total Retained By Contractors$21,000TotalRetainedByContractorsAmt
Total Net To Organization-$21,000TotalNetToOrganizationAmt
Licensed StatesGALicensedStatesCd
Licensed StatesNYLicensedStatesCd

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable (13 entries)

Address Line1USAddress/AddressLine1TxtAddress Line2USAddress/AddressLine2TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
University of North Carolina at Pembroke
PO Box 1510Grants OfficePembrokeNC28372566000805Government$26,158Boosting Applications from Faculty at MSIs Mentoring Program
Clark Atlanta University
581825259501(C)(3)$25,000Salaries, Fringe, Prof Svcs, Travel and Meeting, Materials, Supplied, Indirect Costs
Emory University
580566256501(C)(3)$5,194Salary, Fringe and Indirect Costs for research on NASA Grant 23040
Georgia Tech Research Corporation
580603146501(C)(3)$5,556Salary, Fringe and Indirect Costs for research on NASA Grant 23040
Institute for Future Intelligence Inc
851383592501(C)(3)$12,688Salary, Fringe and Indirect Costs etc. for research on NSF Grant 24100
Morehouse School of Medicine
581438873501(C)(3)$13,645Salary, Fringe and Indirect Costs etc. for research on NSF Grant 24101 AUC Granted
Morehouse College
580566205501(C)(3)$25,000Salary, Fringe and Indirect Costs etc. for research on NSF Grant 24101 AUC Granted
The University of Texas Rio Grande Valley
465292740Government$9,790Salary, Fringe and Indirect Costs etc. for research on NSF Grant 24229
University of Maryland Eastern Shore
526002033Government$35,999Salary, Fringe and Indirect Costs etc. for research on NSF Grant 24229
University of North Texas
756002149Government$17,648Costs etc. for research on NSF Grant 24229
University of Wisconsin
396006492Government$33,784Salary, Fringe and Indirect Costs etc. for research on NSF Grant 24090
Virginia Commonwealth University
546001758Government$17,439Boosting Applications from Faculty at MSIs Mentoring Program
William Paterson University
222781603Government$34,213Salary, Fringe and Indirect Costs etc. for research on NSF Grant 24229
FieldValueIRS element (for citing)
Total501c3 Org13Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSTUDENT FINANCIAL AIDGrantTypeTxt
Recipient2359RecipientCnt
Cash Grant$30,081,726CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule I, Part I, Line 2 Procedures for monitoring use of grant fundsFormAndLineReferenceDesc
ExplanationSTUDENT FINANCIAL AID STUDENT FINANCIAL AID AWARDS ARE AWARDED TO STUDENTS BY THE COLLEGE'S OFFICE OF STUDENT FINANCIAL SERVICES. AWARDS ARE BASED ON A NUMBER OF FACTORS INCLUDING, BUT NOT LIMITED TO, SCHOLARLY ACHIEVEMENT, DEMONSTRATED FINANCIAL NEED, AND ACADEMIC INTERESTS. FUNDS ARE PROVIDED BY SOURCES SUCH AS FEDERAL AND STATE GOVERNMENTS; PRIVATE DONORS SUCH AS CORPORATIONS, INDIVIDUALS AND FOUNDATIONS; THE COLLEGE'S ENDOWED FINANCIAL AID FUNDS; AND THE COLLEGE'S OPERATING BUDGET. FINANCIAL AID AWARDS ARE MADE UP TO A LIMIT OF THE STUDENT'S FINANCIAL NEED. INDIVIDUAL AWARDS ARE MONITORED EXTENSIVELY IN ORDER TO ENSURE THAT STUDENTS ARE MAKING SATISFACTORY ACADEMIC PROGRESS AND THAT THEY DO NOT RECEIVE MORE THAN THEIR DEMONSTRATED NEED. ADJUSTMENTS ARE MADE WHEN APPROPRIATE.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Housing Allowance Or ResidenceYes (X)HousingAllowanceOrResidenceInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (true)SupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (18 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Helene Gayle
President (thru 11/21/2024)$1,985,537$0$0$0$0$0$18,539$0$24,420$0$2,028,496$0$0$0
Dawn Alston
CFO and SVP of Business and Financial Affairs$334,109$0$0$0$0$0$23,952$0$26,876$0$384,937$0$0$0
Pamela Scott-Johnson
Provost & VP Academic Affairs$339,986$0$0$0$0$0$13,627$0$14,987$0$368,600$0$0$0
Salena Jegede
Senior VP Institutional Advancement$295,359$0$0$0$0$0$21,420$0$1,377$0$318,156$0$0$0
Terri Reed
Secretary of the College$281,651$0$0$0$0$0$19,856$0$15,403$0$316,910$0$0$0
Ingrid Hayes
SVP of Enrollment Management$262,124$0$0$0$0$0$9,455$0$35,815$0$307,394$0$0$0
John Wilson
VP and Chief Information Officer$227,188$0$0$0$0$0$11,819$0$36,343$0$275,350$0$0$0
Myra Burnett
VP Institutional Resarch$239,823$0$0$0$0$0$16,887$0$15,710$0$272,420$0$0$0
Darryl Holloman
VP of Academic Affairs$215,890$0$0$0$0$0$15,551$0$30,932$0$262,373$0$0$0
Marissa Pace
Assoc VP Business & Financial Affairs (thru 4/15/2025)$199,153$0$0$0$0$0$5,958$0$842$0$205,953$0$0$0
Mark Lee
Sr VP Academic Affairs$118,450$0$0$0$0$0$6,462$0$29,191$0$154,103$0$0$0
Bernadette Cohen
Director of Human Resources$190,477$0$0$0$0$0$13,716$0$30,016$0$234,209$0$0$0
Asella Braxton
Assoc VP Business & Financial Affairs$184,952$0$0$0$0$0$7,898$0$35,203$0$228,053$0$0$0
Arthur Frazier
Director of Facilities Management & Services$188,788$0$0$0$0$0$13,716$0$28,287$0$230,791$0$0$0
Grant Warner
Professor$252,260$0$0$0$0$0$13,226$0$34,763$0$300,249$0$0$0
Beverly Guy-Sheftall
Professor$219,960$0$0$0$0$0$15,100$0$14,608$0$249,668$0$0$0
Rhonda Honegan
Senior Advisor of Investment Operations$187,973$0$0$0$0$0$5,677$0$0$0$193,650$0$0$0
Julie Dash
Professor$188,558$0$0$0$0$0$13,394$0$28,616$0$230,568$0$0$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule J, Part I, Line 1a Housing allowance or residence for personal useHOUSING VALUED AT $37,718 WAS PROVIDED TO DR. GAYLE THROUGH OCT. 18, 2024. THE VALUE OF THE HOUSING WAS NOT TREATED AS TAXABLE COMPENSATION.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement planPRESIDENT'S OTHER REPORTABLE COMPENSATION SPELMAN COLLEGE PROVIDES CERTAIN EXECUTIVES A SUPPLEMENTAL RETIREMENT PROGRAM. THE PROGRAM IS DEFINED AS DEFERRED COMPENSATION UNDER THE IRC SECTION 457(F). THE UNVESTED ACCOUNT BALANCES ARE ASSETS OF THE ORGANIZATION AND ARE INCLUDED IN OTHER ASSETS, AND THE ACCRUED EXPENSE IS INCLUDED IN PENSION LIABILITY AND OTHER IN THE ACCOMPANYING CONSOLIDATED BALANCE SHEETS. THE AMOUNTS REPORTED IN THE CURRENT YEAR'S DEFERRED COMPENSATION INCLUDES RECOGNITION OF PAST SERVICE. THE AMOUNTS ARE SUBJECT TO A SUBSTANTIAL RISK OF FORFEITURE. ANY DEFERRED CONTRIBUTIONS TO THIS PLAN WILL BE REPORTED AGAIN AS REPORTABLE COMPENSATION IN THE YEAR PAID. FOR THE TAX YEAR ENDING JUNE 30, 2025, THERE WERE NO PAYOUTS OF 457(B) OR 457(F) FORFEITURE DEFERRED COMPENSATION.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1Development Authority of Fulton CountyBusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN581506878BondIssuerEIN
CUSIP36005FNM3CUSIPNum
Bond Issued2025-03-04BondIssuedDt
Issue Price$40,446,717IssuePriceAmt
PurposeSee Part VIPurposeDesc
DefeasedfalseDefeasedInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Pool FinancingfalsePoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Retired$475,000RetiredAmt
Bond Defeased$0BondDefeasedAmt
Total Proceeds$40,446,717TotalProceedsAmt
In Reserve Fund$0InReserveFundAmt
Capitalized Interest$0CapitalizedInterestAmt
Refunding Escrow$39,798,428RefundingEscrowAmt
Issuance Costs From Proceeds$648,289IssuanceCostsFromProceedsAmt
Credit Enhancement$0CreditEnhancementAmt
Working Capital Expenditures$0WorkingCapitalExpendituresAmt
Capital Expenditures$0CapitalExpendituresAmt
Other Spent Proceeds$0OtherSpentProceedsAmt
Unspent$0UnspentAmt
Refunding Tax Exempt BondsYes (true)RefundingTaxExemptBondsInd
Refunding Taxable BondsfalseRefundingTaxableBondsInd
Final Allocation MadeYes (true)FinalAllocationMadeInd
Adequate Books And Rec MaintYes (true)AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed PropertyfalseOwningBondFinancedPropertyInd
Any Lease ArrangementsfalseAnyLeaseArrangementsInd
Mgmt Contract Bond Fincd PropYes (true)MgmtContractBondFincdPropInd
Engage Bond Counsel ContractsYes (true)EngageBondCounselContractsInd
Any Research AgreementsfalseAnyResearchAgreementsInd
Engage Bond Counsel ResearchfalseEngageBondCounselResearchInd
Private Bus Use By Others0PrivateBusUseByOthersPct
Private Bus Concerning UBI0.0266PrivateBusConcerningUBIPct
Total Private Business Use0.0266TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt TestYes (true)BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed PropfalseChangeInUseBondFinancedPropInd
Change In Use Bond Financed Prop0ChangeInUseBondFinancedPropPct
Remedial Action TakenfalseRemedialActionTakenInd
Procs Nonqualified Bond RemdtdYes (true)ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T FiledfalseForm8038TFiledInd
Rebate Not Due YetfalseRebateNotDueYetInd
Exception To RebateYes (true)ExceptionToRebateInd
No Rebate DuefalseNoRebateDueInd
Variable Rate IssuefalseVariableRateIssueInd
Hedge Identified In Bks And RecfalseHedgeIdentifiedInBksAndRecInd
Term Of Hedge0TermOfHedgePct
Superintegrated HedgefalseSuperintegratedHedgeInd
Hedge TerminatedfalseHedgeTerminatedInd
Gross Proceeds Invested In GICfalseGrossProceedsInvestedInGICInd
Term Of GIC0TermOfGICPct
Regulatory Safe Harbor StsfdfalseRegulatorySafeHarborStsfdInd
Gross Proceeds InvestedfalseGrossProceedsInvestedInd
Written Proc To Monitor ReqsYes (true)WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective ActionYes (true)ProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule K, Part I, Column (f)FormAndLineReferenceDesc
ExplanationDEVELOPMENT AUTHORITY OF FULTON COUNTY: A-1- CURRENT REFUNDING OF ALL OF THE OUTSTANDING DEVELOPMENT AUTHORITY OF FULTON COUNTY SPELMAN COLLEGE REFUNDING BONDS, SERIES 2012; ISSUANCE DATE - APRIL 19, 2012; PROCEEDS USED - $1,528,523. A-2. CURRENT REFUNDING OF A PORTION OF DEVELOPMENT AUTHORITY OF FULTON COUNTY SPELMAN COLLEGE REFUNDING REVENUE BONDS, SERIES 2015. ISSUANCE DATE - APRIL 21, 2015; PROCEEDS USED - $38,269,904ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Dr Andrea LawrenceBusinessNameLine1Txt
FieldValueIRS element (for citing)
Relationship DescriptionFamily Member of a Board MemberRelationshipDescriptionTxt
Transaction$118,000TransactionAmt
TransactionCompensationTransactionDesc
Sharing Of RevenuesfalseSharingOfRevenuesInd

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

FieldValueIRS element (for citing)
Contribution478ContributionCnt
Noncash Contributions Rpt F990$12,715NoncashContributionsRptF990Amt
Method Of Determining RevenuesOther - APPRAISALMethodOfDeterminingRevenuesTxt

Clothing And Household Goods ClothingAndHouseholdGoodsGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Noncash Contributions Rpt F990$12,826NoncashContributionsRptF990Amt
Method Of Determining RevenuesMarket valueMethodOfDeterminingRevenuesTxt

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Contribution25ContributionCnt
Noncash Contributions Rpt F990$20,281,400NoncashContributionsRptF990Amt
Method Of Determining RevenuesMarket valueMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Form8283 Received2Form8283ReceivedCnt
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (true)ReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule M, Part I Explanations of reporting method for number of contributionsFormAndLineReferenceDesc
ExplanationArt - Works of art - THE NUMBER REFLECTED IN SCHEDULE M, PART I, COLUMN B IS THE NUMBER OF ITEMS OF NONCASH PROPERTY. Securities - Publicly traded - THE NUMBER REFLECTED IN SCHEDULE M, PART I, COLUMN B IS THE NUMBER OF ITEMS OF NONCASH PROPERTY.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part III, Line 1 ORGANIZATION'S MISSIONSPELMAN COLLEGE, A HISTORICALLY BLACK COLLEGE AND GLOBAL LEADER IN THE EDUCATION OF WOMEN OF AFRICAN DESCENT, IS DEDICATED TO THE ACADEMIC EXCELLENCE IN THE LIBERAL ARTS AND SCIENCES, AND THE INTELLECTUAL, CREATIVE, ETHICAL AND LEADERSHIP DEVELOPMENT OF ITS STUDENTS. SPELMAN EMPOWERS THE WHOLE PERSON TO ENGAGE THE MANY CULTURES OF THE WORLD AND INSPIRES A COMMITMENT TO POSITIVE SOCIAL CHANGE.
Form 990, Part III, Line 4a-4c Description of program services(Expenses $ 278,407 including grants of $ 0)(Revenue $ 0) PUBLIC SERVICE
Form 990, Part VI, Line 15 PROC TO ESTABLISH COMP OF TOP MGMT OFFIC. AND OTHER OFFICER OR KEY EESTHE COMPENSATION OF THE COLLEGE'S PRESIDENT IS DETERMINED AS FOLLOWS: COMPARABILITY STUDIES ARE PERFORMED BY AN INDEPENDENT THIRD PARTY COMPENSATION CONSULTANT. IT IS THE COLLEGE'S GOAL THAT THE PRESIDENT'S COMPENSATION BE IN THE 50TH-75TH PERCENTILE OF THE COLLEGES AND UNIVERSITIES USED IN THE COMPARABILITY SURVEY. THE EXECUTIVE COMMITTEE OF THE BOARD APPROVES THE PRESIDENT'S COMPENSATION. THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE PRESIDENT. THE PRESIDENT RECOMMENDS THE COMPENSATION FOR THESE INDIVIDUALS. THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE COMPENSATION. FOR THESE INDIVIDUALS, COMPENSATION STUDIES ARE PERFORMED BY AN INDEPENDENT THIRD PARTY FIRM OR THE COLLEGE'S HUMAN RESOURCES DEPARTMENT.
Form 990, Part VI, Line 11b Review of form 990 by governing bodyA REPRESENTATIVE OF ERNST & YOUNG, U.S. LLP WILL PRESENT THE 990 TO THE BUDGET AND FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. THE CHAIRMAN OF THE BUDGET AND FINANCE COMMITTEE WILL PRESENT THE DRAFT 990 TO THE FULL BOARD OF TRUSTEES. THE FINAL COPY OF THE 990 WILL BE PLACED ON THE TRUSTEES' INTRANET FOR THEIR REVIEW PRIOR TO FILING WITH THE IRS.
Form 990, Part VI, Line 12c Conflict of interest policyEMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST DISCLOSURE UPON THEIR INITIAL HIRING. THE COLLEGE HAS A WRITTEN CONFLICT OF INTEREST POLICY IN ITS EMPLOYEE HANDBOOK. IF HUMAN RESOURCES BECOMES AWARE OF A CONFLICT, THE EMPLOYEE IS NOTIFIED AND REQUIRED TO SUBMIT A CONFLICT OF INTEREST STATEMENT, WHICH IS FILED IN THE EMPLOYEE'S PERSONNEL FILE. ALL TRUSTEES, BOARD REPRESENTATIVES AND SENIOR TEAM MEMBERS MUST COMPLETE AND SIGN A CONFLICT OF INTEREST FORM ON AN ANNUAL BASIS. COMPLIANCE IS MONITORED AND A SUMMARY IS PROVIDED TO THE SECRETARY OF THE BOARD.
Form 990, Part VI, Line 19 Required documents available to the publicSPELMAN COLLEGE MAKES ITS AUDITED FINANCIAL STATEMENTS AVAILABLE ON ITS WEBSITE. SPELMAN COLLEGE DOES NOT MAKE ITS GOVERNING DOCUMENTS OR CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. HOWEVER, THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
SPELMAN COLLEGE SPECIAL VENTURES FUND
350 SPELMAN LANE SWATLANTAGA30314581561343INVESTMENTSGA501(c)(3)Type ISPELMAN COLLEGEYes (true)
ATLANTA UNIVERSITY CENTER CONSORTIUM
156 MILDRED STREET SWATLANTAGA30314200950177SUPPORTING ORGANIZATIONGA501(c)(3)Type IINAfalse
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (true)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgYes (true)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1SPELMAN COLLEGE SPECIAL VENTURES FUNDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeSTransactionTypeTxt
Involved$24,037,095InvolvedAmt
Method Of Amount DeterminationCOSTMethodOfAmountDeterminationTxt