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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-15T17:43:15+00:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 346565596 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ERNST & YOUNG US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 55 IVAN ALLEN JR BOULEVARD | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30308 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 580566243 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Spelman College | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SPEL | BusinessNameControlTxt |
| Phone | 4046813643 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 SPELMAN LANE SW | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30314 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAWN ALSTON | PersonNm |
| Person Title | CFO & VP OF BUS & FINANCIAL AFFAIRS | PersonTitleTxt |
| Phone | 4046813643 | PhoneNum |
| Signature | 2026-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Aerrial M Orr | PreparerPersonNm |
| PTIN | P01598400 | PTIN |
| Phone | 4048748300 | PhoneNum |
| Preparation | 2026-05-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAWN ALSTON | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 SPELMAN LANE SW | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30314 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $544,412,975 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SPELMAN.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1881 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | SPELMAN 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 Body | 27 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 26 | VotingMembersIndependentCnt |
| Total Employee | 1585 | TotalEmployeeCnt |
| Total Volunteers | 800 | TotalVolunteersCnt |
| Total Gross UBI | $339,603 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $58,835 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $134,904,040 | PYContributionsGrantsAmt |
| CY Contributions Grants | $43,952,012 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $111,199,806 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $116,111,007 | CYProgramServiceRevenueAmt |
| PY Investment Income | $41,688,146 | PYInvestmentIncomeAmt |
| CY Investment Income | $12,689,438 | CYInvestmentIncomeAmt |
| PY Other Revenue | $630,173 | PYOtherRevenueAmt |
| CY Other Revenue | $1,271,085 | CYOtherRevenueAmt |
| PY Total Revenue | $288,422,165 | PYTotalRevenueAmt |
| CY Total Revenue | $174,023,542 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $28,649,995 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $30,501,853 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $88,211,104 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $83,343,183 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $35,000 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $21,000 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $8,066,546 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $54,573,451 | PYOtherExpensesAmt |
| CY Other Expenses | $72,499,643 | CYOtherExpensesAmt |
| PY Total Expenses | $171,469,550 | PYTotalExpensesAmt |
| CY Total Expenses | $186,365,679 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $116,952,615 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$12,342,137 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $993,511,573 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,030,254,800 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $65,693,878 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $66,170,015 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $927,817,695 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $964,084,785 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $111,436,775 | ExpenseAmt |
| Grant | $30,501,853 | GrantAmt |
| Revenue | $86,944,008 | RevenueAmt |
| Desc | INSTRUCTION, 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $27,118,587 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $30,438,084 | RevenueAmt |
| Desc | AUXILIARY 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $6,704,757 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | RESEARCH SPELMAN COLLEGE PERFORMS RESEARCH, TRAINING, AND OTHER SIMILAR SERVICES UNDER GRANTS WITH GOVERNMENTAL AGENCIES OR SPONSORING ORGANIZATIONS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $278,407 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | PUBLIC SERVICE | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $278,407 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $145,538,526 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (true) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (true) | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (true) | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 5286 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 1585 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 27 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 26 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Policies Reference Chapters | false | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAWN ALSTON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4042705077 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 SPELMAN LANE SW | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30314 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (58 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| Gwendolyn Adams Norton | |||||||||
| Secretary | 2.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Helene Gayle | |||||||||
| President (thru 11/21/2024) | 35.0 | 35.0 | Yes (X) | Yes (X) | $1,985,537 | $0 | $42,959 | ||
| Lovette Twyman Russell | |||||||||
| Chair | 2.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Ronda E Stryker | |||||||||
| Vice-Chair | 2.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Rosalind G Brewer | |||||||||
| Interim President/Chair Emerita | 35.0 | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $36,876 | ||
| Allegra Lawrence-Hardy | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Bonnie Shelton Carter | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Cara Johnson Hughes | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Carmen D Harris | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Cheryl Mayberry McKissack | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Claire Arnold | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Colleen J Taylor | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Cynthia E Jackson | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Danielle Dickens | |||||||||
| Faculty Representative | 2.0 | 0.0 | Yes (X) | $118,122 | $0 | $25,118 | |||
| Daria Valentine | |||||||||
| Alumna Representative | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Elizabeth McCormack | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| G G Michelson | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Helen Smith Price | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Janine Brown | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| June Gary Hopps | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Kamau Bobb PHD | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Kathy N Waller | |||||||||
| Trustee | 2.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| Kaye Foster | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Keon T Holmes CFA | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Lawrence M Schall | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Loren K Robinson MD MSHP | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Marian Wright Edelman | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Pauletta Pearson Washington | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Peggy Dulany | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Russell Edgerton PHD | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Sherina Maye Edwards | |||||||||
| Alumna Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Simone Moales | |||||||||
| Student Representative | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Susan Dunn | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Suzanne F Shank | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Theodore R Aronson | |||||||||
| Trustee | 2.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| Vicki Palmer | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Yvonne R Jackson | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Zoe Shepard | |||||||||
| Student Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Barbara Miller | |||||||||
| VP Communications & External Relations | 35.0 | 0.0 | Yes (X) | $103,515 | $0 | $22,090 | |||
| Darryl Holloman | |||||||||
| VP of Academic Affairs | 35.0 | 0.0 | Yes (X) | $215,890 | $0 | $46,483 | |||
| Dawn Alston | |||||||||
| CFO and SVP of Business and Financial Affairs | 35.0 | 0.0 | Yes (X) | $334,109 | $0 | $50,828 | |||
| Ingrid Hayes | |||||||||
| SVP of Enrollment Management | 35.0 | 0.0 | Yes (X) | $262,124 | $0 | $45,270 | |||
| John Wilson | |||||||||
| VP and Chief Information Officer | 35.0 | 0.0 | Yes (X) | $227,188 | $0 | $48,162 | |||
| Marissa Pace | |||||||||
| Assoc VP Business & Financial Affairs (thru 4/15/2025) | 35.0 | 0.0 | Yes (X) | $199,153 | $0 | $6,800 | |||
| Mark Lee | |||||||||
| Sr VP Academic Affairs | 35.0 | 0.0 | Yes (X) | $118,450 | $0 | $35,653 | |||
| Myra Burnett | |||||||||
| VP Institutional Resarch | 35.0 | 0.0 | Yes (X) | $239,823 | $0 | $32,597 | |||
| Pamela Scott-Johnson | |||||||||
| Provost & VP Academic Affairs | 35.0 | 0.0 | Yes (X) | $339,986 | $0 | $28,614 | |||
| Salena Jegede | |||||||||
| Senior VP Institutional Advancement | 35.0 | 0.0 | Yes (X) | $295,359 | $0 | $22,797 | |||
| Terri Reed | |||||||||
| Secretary of the College | 35.0 | 0.0 | Yes (X) | $281,651 | $0 | $35,259 | |||
| Terri Walthour | |||||||||
| VP Human Resources & Culture | 35.0 | 0.0 | Yes (X) | $0 | $0 | $7,739 | |||
| Arthur Frazier | |||||||||
| Director of Facilities Management & Services | 35.0 | 0.0 | $188,788 | $0 | $42,003 | Yes (X) | |||
| Asella Braxton | |||||||||
| Assoc VP Business & Financial Affairs | 35.0 | 0.0 | $184,952 | $0 | $43,101 | Yes (X) | |||
| Bernadette Cohen | |||||||||
| Director of Human Resources | 35.0 | 0.0 | $190,477 | $0 | $43,732 | Yes (X) | |||
| Barbara Chirinos | |||||||||
| Artistic Director, Performing Arts Center & Center for Innovation and the Arts | 35.0 | 0.0 | $69,418 | $0 | $56,646 | Yes (X) | |||
| Beverly Guy-Sheftall | |||||||||
| Professor | 35.0 | 0.0 | $219,960 | $0 | $29,708 | Yes (X) | |||
| Grant Warner | |||||||||
| Professor | 35.0 | 0.0 | $252,260 | $0 | $47,989 | Yes (X) | |||
| Julie Dash | |||||||||
| Professor | 35.0 | 0.0 | $188,558 | $0 | $42,010 | Yes (X) | |||
| Rhonda Honegan | |||||||||
| Senior Advisor of Investment Operations | 35.0 | 1.0 | $187,973 | $0 | $5,677 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $6,203,293 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $798,111 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 198 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line2ContractorAddress/USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|
| Winter Construction Company | ||||||
| 5616 Peachtree Road Suite 100 | Atlanta | GA | 30341 | Construction Services | $24,052,214 | |
| Turner Construction Company | ||||||
| Eleven PIedmont Center | ATLANTA | GA | 30305 | Construction Services | $15,342,073 | 3495 Piedmont Rd NE Ste 700 |
| Bon Appetit Management Company | ||||||
| PO Box 50196 | Los Angeles | CA | 90074 | Food Service Management | $8,414,732 | |
| Trace3 LLC | ||||||
| PO Box 847467 | Los Angeles | CA | 90084 | IT Consulting | $2,735,385 | |
| Aramark Facility Services | ||||||
| Aramark Dallas Lockbox | Dallas | TX | 75397 | Dining & Facility Services | $2,287,413 | PO Box 978839 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 95 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $14,480,057 | GovernmentGrantsAmt |
| All Other Contributions | $29,471,955 | AllOtherContributionsAmt |
| Noncash Contributions | $20,306,941 | NoncashContributionsAmt |
| Total Contributions | $43,952,012 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 900099 | $85,672,923 | $85,672,923 |
| AUXILIARY FEES | 900099 | $30,438,084 | $30,438,084 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $116,111,007 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,513,601 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $339,603 | UnrelatedBusinessRevenueAmt |
| Exclusion | $10,173,998 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $372,565,270 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $370,389,433 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,175,837 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,175,837 | TotalRevenueColumnAmt |
| Exclusion | $2,175,837 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| VENDING & COMMISSIONS | 900099 | $621,739 | $621,739 |
| Extended Payment | 900099 | $286,600 | $286,600 |
| Bookstore Rental | 900099 | $362,746 | $362,746 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,271,085 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $174,023,542 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $117,382,092 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $339,603 | UnrelatedBusinessRevenueAmt |
| Exclusion | $12,349,835 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $262,462 | TotalAmt |
| Program Services | $262,462 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,093,401 | TotalAmt |
| Program Services | $30,093,401 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,990 | TotalAmt |
| Program Services | $145,990 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,785,420 | TotalAmt |
| Program Services | $1,687,207 | ProgramServicesAmt |
| Management And General | $1,792,213 | ManagementAndGeneralAmt |
| Fundraising | $306,000 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,807,976 | TotalAmt |
| Program Services | $47,219,478 | ProgramServicesAmt |
| Management And General | $9,067,361 | ManagementAndGeneralAmt |
| Fundraising | $4,521,137 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,172,879 | TotalAmt |
| Program Services | $2,172,879 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,277,204 | TotalAmt |
| Program Services | $8,755,975 | ProgramServicesAmt |
| Management And General | $3,168,165 | ManagementAndGeneralAmt |
| Fundraising | $1,353,064 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,299,704 | TotalAmt |
| Program Services | $3,299,684 | ProgramServicesAmt |
| Management And General | $20 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $703,127 | TotalAmt |
| Management And General | $703,127 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $700,739 | TotalAmt |
| Management And General | $700,739 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,000 | TotalAmt |
| Management And General | $84,000 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,000 | TotalAmt |
| Fundraising | $21,000 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $749,085 | TotalAmt |
| Program Services | $1,020 | ProgramServicesAmt |
| Management And General | $748,065 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,324,392 | TotalAmt |
| Program Services | $9,480,331 | ProgramServicesAmt |
| Management And General | $728,864 | ManagementAndGeneralAmt |
| Fundraising | $115,197 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,058 | TotalAmt |
| Program Services | $45,058 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,792,397 | TotalAmt |
| Program Services | $2,374,570 | ProgramServicesAmt |
| Management And General | $2,162,254 | ManagementAndGeneralAmt |
| Fundraising | $255,573 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,792,820 | TotalAmt |
| Program Services | $1,792,804 | ProgramServicesAmt |
| Management And General | $16 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,787,716 | TotalAmt |
| Program Services | $3,244,631 | ProgramServicesAmt |
| Management And General | $256,550 | ManagementAndGeneralAmt |
| Fundraising | $286,535 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,951 | TotalAmt |
| Program Services | $385 | ProgramServicesAmt |
| Management And General | $4,566 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,970,853 | TotalAmt |
| Program Services | $4,298,834 | ProgramServicesAmt |
| Management And General | $2,672,019 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,274,363 | TotalAmt |
| Program Services | $1,561,078 | ProgramServicesAmt |
| Management And General | $713,285 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,229,586 | TotalAmt |
| Program Services | $10,282,414 | ProgramServicesAmt |
| Management And General | $3,739,148 | ManagementAndGeneralAmt |
| Fundraising | $1,208,024 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,365,679 | TotalAmt |
| Program Services | $145,538,526 | ProgramServicesAmt |
| Management And General | $32,760,607 | ManagementAndGeneralAmt |
| Fundraising | $8,066,546 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,015,997 | BOYAmt |
| EOY | $59,474,487 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,601,575 | BOYAmt |
| EOY | $76,936,404 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $207,919 | BOYAmt |
| EOY | $87,430 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $434,141,836 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $155,449,449 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $239,536,414 | BOYAmt |
| EOY | $278,692,387 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,473,166 | BOYAmt |
| EOY | $119,509,128 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $452,803,518 | BOYAmt |
| EOY | $488,236,835 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,872,984 | BOYAmt |
| EOY | $7,318,129 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $993,511,573 | BOYAmt |
| EOY | $1,030,254,800 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,338,713 | BOYAmt |
| EOY | $21,352,936 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $891,692 | BOYAmt |
| EOY | $643,124 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,364,028 | BOYAmt |
| EOY | $39,151,262 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,099,445 | BOYAmt |
| EOY | $5,022,693 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,693,878 | BOYAmt |
| EOY | $66,170,015 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $234,287,493 | BOYAmt |
| EOY | $336,528,805 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $693,530,202 | BOYAmt |
| EOY | $627,555,980 | EOYAmt |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $927,817,695 | BOYAmt |
| EOY | $964,084,785 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $993,511,573 | BOYAmt |
| EOY | $1,030,254,800 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$12,342,137 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $45,206,498 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $91,864,557 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $85,217,107 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $67,621,419 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $134,904,040 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $43,952,012 | CurrentTaxYearAmt |
| Total | $423,559,135 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $91,864,557 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $85,217,107 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $67,621,419 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $134,904,040 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $43,952,012 | CurrentTaxYearAmt |
| Total | $423,559,135 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $110,554,911 | SubstantialContributorsTotAmt |
| Public Support Total170 | $313,004,224 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $254,329 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,112,063 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,991,632 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,355,448 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,513,601 | CurrentTaxYearAmt |
| Total | $27,227,073 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $35,955 | CurrentTaxYearMinus4YearsAmt |
| Total | $35,955 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $450,822,163 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $0 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.69430 | PublicSupportCY170Pct |
| Public Support PY170 | 0.65107 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | false | VolunteersInd |
| Paid Staff Or Management | false | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | false | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | false | DirectContactLegislatorsInd |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | Yes (true) | OtherActivitiesInd |
| Other Activities | $84,000 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $84,000 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY | FormAndLineReferenceDesc |
| Explanation | SPELMAN 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Coll Used Loan Or Exch Prog | Yes (X) | CollUsedLoanOrExchProgInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $577,035,271 | BeginningYearBalanceAmt |
| Contributions | $6,154,465 | ContributionsAmt |
| Investment Earnings Or Losses | $53,114,987 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $27,629,258 | OtherExpendituresAmt |
| End Year Balance | $608,675,465 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $478,772,977 | BeginningYearBalanceAmt |
| Contributions | $76,601,321 | ContributionsAmt |
| Investment Earnings Or Losses | $47,727,150 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $26,066,177 | OtherExpendituresAmt |
| End Year Balance | $577,035,271 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $463,398,851 | BeginningYearBalanceAmt |
| Contributions | $2,379,086 | ContributionsAmt |
| Investment Earnings Or Losses | $38,732,095 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $25,737,055 | OtherExpendituresAmt |
| End Year Balance | $478,772,977 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $541,318,955 | BeginningYearBalanceAmt |
| Contributions | $5,194,310 | ContributionsAmt |
| Investment Earnings Or Losses | -$59,098,022 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $24,016,392 | OtherExpendituresAmt |
| End Year Balance | $463,398,851 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $382,891,058 | BeginningYearBalanceAmt |
| Contributions | $31,697,164 | ContributionsAmt |
| Investment Earnings Or Losses | $149,315,437 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $22,584,704 | OtherExpendituresAmt |
| End Year Balance | $541,318,955 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.1364 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.3966 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.467 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (true) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (true) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,687,722 | OtherCostOrOtherBasisAmt |
| Book Value | $14,687,722 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $322,347,260 | OtherCostOrOtherBasisAmt |
| Depreciation | $100,222,025 | DepreciationAmt |
| Book Value | $222,125,235 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $42,506,179 | OtherCostOrOtherBasisAmt |
| Depreciation | $35,936,038 | DepreciationAmt |
| Book Value | $6,570,141 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $54,600,675 | OtherCostOrOtherBasisAmt |
| Depreciation | $19,291,386 | DepreciationAmt |
| Book Value | $35,309,289 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $278,692,387 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (8 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Closely-held equity interests | ||
| Financial derivatives | ||
| Private equity | $218,456,259 | F |
| Marketable alternatives | $97,541,445 | F |
| Non-U.S. equity | $84,236,689 | F |
| Fixed income | $45,136,152 | F |
| Short-term investments | $31,836,160 | F |
| Real assets | $11,030,130 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $488,236,835 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Federal Income Taxes | |
| Right of Use Obligation | $5,022,693 |
| Advances from federal government |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,022,693 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Other Revenue | $0 | OtherRevenueAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $0 | RevenueSubtotalAmt |
| Other Revenues Not Included | $0 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $0 | TotalRevenuePerForm990Amt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $0 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $0 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $0 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part III, Line 1a FASB ASC 958 | THE 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 FUNDS | INTENDED 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 collections | ART 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) footnote | THE 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY | RACIALLY 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 GOVERNMENT | FINANCIAL 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (6 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt | Specific Services ProvidedSpecificServicesProvidedTxt |
|---|---|---|---|---|---|
| Central America and the Caribbean | 0 | 0 | Investments | $38,910,649 | |
| Europe (Including Iceland and Greenland) | 0 | 0 | Program Services | $67,372 | INSTRUCTION & ACADEMIC SUPPORT |
| East Asia and the Pacific | 0 | 0 | Program Services | $52,735 | INSTRUCTION & ACADEMIC SUPPORT |
| South America | 0 | 0 | Program Services | $18,788 | INSTRUCTION & ACADEMIC SUPPORT |
| North America (Canada & Mexico only) | 1 | 650 | Program Services | $6,095 | INSTRUCTION & ACADEMIC SUPPORT |
| Central America and the Caribbean | 0 | 0 | Program Services | $1,000 | Honorarium |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 650 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 650 | TotalEmployeeCnt |
| Subtotal Spent | $39,056,639 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $39,056,639 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (7 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Non Cash AssistanceNonCashAssistanceAmt | Description Of Non Cash AsstDescriptionOfNonCashAsstTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|---|
| East Asia and the Pacific | Study Abroad | $52,735 | Wire Transfer | $0 | N/A | CASH |
| Europe (Including Iceland and Greenland) | IT Support | $31,111 | Wire Transfer | $0 | N/A | CASH |
| South America | Study Abroad | $18,788 | Wire Transfer | $0 | N/A | CASH |
| Europe (Including Iceland and Greenland) | Study Abroad | $11,500 | Wire Transfer | $0 | N/A | CASH |
| Europe (Including Iceland and Greenland) | Study Abroad | $10,060 | Wire Transfer | $0 | N/A | CASH |
| Europe (Including Iceland and Greenland) | Study Abroad | $6,999 | Wire Transfer | $0 | N/A | CASH |
| North America (Canada & Mexico only) | IT Support | $6,095 | Wire Transfer | $0 | N/A | CASH |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 7 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | Yes (true) | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (true) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (true) | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds | STUDENT 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 statements | CENTRAL 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 statements | EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Agrmt Prof Fundraising Acty | Yes (true) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY COUNSELING SERVICE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 527 MADISON AVE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10022 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | FUNDRAISING CONSULTANT | ActivityTxt |
| Fundraiser Control Of Funds | false | FundraiserControlOfFundsInd |
| Gross Receipts | $0 | GrossReceiptsAmt |
| Retained By Contractor | $21,000 | RetainedByContractorAmt |
| Net To Organization | -$21,000 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $0 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $21,000 | TotalRetainedByContractorsAmt |
| Total Net To Organization | -$21,000 | TotalNetToOrganizationAmt |
| Licensed States | GA | LicensedStatesCd |
| Licensed States | NY | LicensedStatesCd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (13 entries)
| Address Line1USAddress/AddressLine1Txt | Address Line2USAddress/AddressLine2Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| University of North Carolina at Pembroke | ||||||||
| PO Box 1510 | Grants Office | Pembroke | NC | 28372 | 566000805 | Government | $26,158 | Boosting Applications from Faculty at MSIs Mentoring Program |
| Clark Atlanta University | ||||||||
| 581825259 | 501(C)(3) | $25,000 | Salaries, Fringe, Prof Svcs, Travel and Meeting, Materials, Supplied, Indirect Costs | |||||
| Emory University | ||||||||
| 580566256 | 501(C)(3) | $5,194 | Salary, Fringe and Indirect Costs for research on NASA Grant 23040 | |||||
| Georgia Tech Research Corporation | ||||||||
| 580603146 | 501(C)(3) | $5,556 | Salary, Fringe and Indirect Costs for research on NASA Grant 23040 | |||||
| Institute for Future Intelligence Inc | ||||||||
| 851383592 | 501(C)(3) | $12,688 | Salary, Fringe and Indirect Costs etc. for research on NSF Grant 24100 | |||||
| Morehouse School of Medicine | ||||||||
| 581438873 | 501(C)(3) | $13,645 | Salary, Fringe and Indirect Costs etc. for research on NSF Grant 24101 AUC Granted | |||||
| Morehouse College | ||||||||
| 580566205 | 501(C)(3) | $25,000 | Salary, Fringe and Indirect Costs etc. for research on NSF Grant 24101 AUC Granted | |||||
| The University of Texas Rio Grande Valley | ||||||||
| 465292740 | Government | $9,790 | Salary, Fringe and Indirect Costs etc. for research on NSF Grant 24229 | |||||
| University of Maryland Eastern Shore | ||||||||
| 526002033 | Government | $35,999 | Salary, Fringe and Indirect Costs etc. for research on NSF Grant 24229 | |||||
| University of North Texas | ||||||||
| 756002149 | Government | $17,648 | Costs etc. for research on NSF Grant 24229 | |||||
| University of Wisconsin | ||||||||
| 396006492 | Government | $33,784 | Salary, Fringe and Indirect Costs etc. for research on NSF Grant 24090 | |||||
| Virginia Commonwealth University | ||||||||
| 546001758 | Government | $17,439 | Boosting Applications from Faculty at MSIs Mentoring Program | |||||
| William Paterson University | ||||||||
| 222781603 | Government | $34,213 | Salary, Fringe and Indirect Costs etc. for research on NSF Grant 24229 | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 13 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | STUDENT FINANCIAL AID | GrantTypeTxt |
| Recipient | 2359 | RecipientCnt |
| Cash Grant | $30,081,726 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds | FormAndLineReferenceDesc |
| Explanation | STUDENT 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (18 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp 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 ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a Housing allowance or residence for personal use | HOUSING 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 plan | PRESIDENT'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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Development Authority of Fulton County | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 581506878 | BondIssuerEIN |
| CUSIP | 36005FNM3 | CUSIPNum |
| Bond Issued | 2025-03-04 | BondIssuedDt |
| Issue Price | $40,446,717 | IssuePriceAmt |
| Purpose | See Part VI | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $475,000 | RetiredAmt |
| Bond Defeased | $0 | BondDefeasedAmt |
| Total Proceeds | $40,446,717 | TotalProceedsAmt |
| In Reserve Fund | $0 | InReserveFundAmt |
| Capitalized Interest | $0 | CapitalizedInterestAmt |
| Refunding Escrow | $39,798,428 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $648,289 | IssuanceCostsFromProceedsAmt |
| Credit Enhancement | $0 | CreditEnhancementAmt |
| Working Capital Expenditures | $0 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $0 | CapitalExpendituresAmt |
| Other Spent Proceeds | $0 | OtherSpentProceedsAmt |
| Unspent | $0 | UnspentAmt |
| Refunding Tax Exempt Bonds | Yes (true) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | false | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | Yes (true) | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | Yes (true) | EngageBondCounselContractsInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Engage Bond Counsel Research | false | EngageBondCounselResearchInd |
| Private Bus Use By Others | 0 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.0266 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.0266 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | Yes (true) | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropPct |
| Remedial Action Taken | false | RemedialActionTakenInd |
| Procs Nonqualified Bond Remdtd | Yes (true) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | false | RebateNotDueYetInd |
| Exception To Rebate | Yes (true) | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Term Of Hedge | 0 | TermOfHedgePct |
| Superintegrated Hedge | false | SuperintegratedHedgeInd |
| Hedge Terminated | false | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Term Of GIC | 0 | TermOfGICPct |
| Regulatory Safe Harbor Stsfd | false | RegulatorySafeHarborStsfdInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (true) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (true) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule K, Part I, Column (f) | FormAndLineReferenceDesc |
| Explanation | DEVELOPMENT 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 - $38,269,904 | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dr Andrea Lawrence | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Family Member of a Board Member | RelationshipDescriptionTxt |
| Transaction | $118,000 | TransactionAmt |
| Transaction | Compensation | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contribution | 478 | ContributionCnt |
| Noncash Contributions Rpt F990 | $12,715 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Other - APPRAISAL | MethodOfDeterminingRevenuesTxt |
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $12,826 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contribution | 25 | ContributionCnt |
| Noncash Contributions Rpt F990 | $20,281,400 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 2 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule M, Part I Explanations of reporting method for number of contributions | FormAndLineReferenceDesc |
| Explanation | Art - 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 ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 1 ORGANIZATION'S MISSION | SPELMAN 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 EES | THE 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 body | A 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 policy | EMPLOYEES 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 public | SPELMAN 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/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| SPELMAN COLLEGE SPECIAL VENTURES FUND | ||||||||||
| 350 SPELMAN LANE SW | ATLANTA | GA | 30314 | 581561343 | INVESTMENTS | GA | 501(c)(3) | Type I | SPELMAN COLLEGE | Yes (true) |
| ATLANTA UNIVERSITY CENTER CONSORTIUM | ||||||||||
| 156 MILDRED STREET SW | ATLANTA | GA | 30314 | 200950177 | SUPPORTING ORGANIZATION | GA | 501(c)(3) | Type II | NA | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPELMAN COLLEGE SPECIAL VENTURES FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | S | TransactionTypeTxt |
| Involved | $24,037,095 | InvolvedAmt |
| Method Of Amount Determination | COST | MethodOfAmountDeterminationTxt |