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← ANDERSON UNIVERSITY

Form 990 for tax year 2023

Filed by ANDERSON UNIVERSITY.

Totals

Total revenue
$148,382,342
Total expenses
$145,963,910
Contributions and grants received
$8,442,594
Grants paid
$51,551,203
Program services expenses (Part IX)
$130,954,891
Management and general expenses
$13,167,218
Fundraising expenses
$1,841,801
Program service expenses (Part III)
$130,954,891

Program services were 89.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • Dr Jack E Shaw

    Trustee, Vice Chair

    Total calculated
    $0
    Hours/week
    1

  • Mr Kip Miller

    Vice Chair (Part Year), Trustee

    Total calculated
    $0
    Hours/week
    1

  • Mrs Mary Anne W Bunton

    Trustee, Chair

    Total calculated
    $0
    Hours/week
    1

  • Rev Ed Stewart

    Trustee, Secretary

    Total calculated
    $0
    Hours/week
    1

  • Dr Benjamin Smoak

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Dr Condy Richardson

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Dr Edward M Carney

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Dr Margaret Wooten

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Dr Rudy Gray

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Mr Brian McKay

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Mr C Nakia Davis

    Trustee (Part Year)

    Total calculated
    $0
    Hours/week
    1

  • Mr D Rodney Back

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Mr Danny Walker

    Trustee (Part Year)

    Total calculated
    $0
    Hours/week
    1

  • Mr David Walker

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Mr Don Harper

    Trustee

    Total calculated
    $600
    From this org
    $600
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Mr George Wyatt

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Mr Gerald J Caskey

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Mr Hugh Burgess

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Mr Jay McSwain

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Mr Joel Davis

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Mr Leonard L Brown Jr

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Mr Michael S Wilson

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Mr Norman C Satterwhite

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Mr Shawn McGee

    Trustee (Part Year)

    Total calculated
    $0
    Hours/week
    1

  • Mr Wesley Brashier

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Mrs Mickey Hyman

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Mrs Nancy Campbell

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Rev Alex D Henderson

    Trustee (Part Year)

    Total calculated
    $0
    Hours/week
    1

  • Rev Michael Bearden

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Rev Rod Elliot

    Trustee (Part Year)

    Total calculated
    $0
    Hours/week
    1

  • Dr Evans P Whitaker

    President

    Total calculated
    $864,817
    From this org
    $743,074
    From related orgs
    $0
    Other
    $121,743
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $652,925
    Bonus
    $51,176
    Other
    $38,973
    Deferred
    $67,500
    Nontaxable benefits
    $54,243
    Filer's total
    $864,817

  • Dr Reginald Gay

    VP and University Counsel

    Total calculated
    $227,201
    From this org
    $195,024
    From related orgs
    $0
    Other
    $32,177
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $191,581
    Bonus
    $0
    Other
    $3,443
    Deferred
    $15,862
    Nontaxable benefits
    $16,315
    Filer's total
    $227,201

  • Mr David Omar Rashed

    Sr VP Administration & Brand

    Total calculated
    $257,407
    From this org
    $200,503
    From related orgs
    $0
    Other
    $56,904
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $197,855
    Bonus
    $0
    Other
    $2,648
    Deferred
    $17,058
    Nontaxable benefits
    $39,846
    Filer's total
    $257,407

  • Mr James Wayne Landrith

    Sr VP Development/Pres. Affairs

    Total calculated
    $247,873
    From this org
    $203,667
    From related orgs
    $0
    Other
    $44,206
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $199,550
    Bonus
    $0
    Other
    $4,117
    Deferred
    $17,058
    Nontaxable benefits
    $27,148
    Filer's total
    $247,873

  • Mrs Kristie Cole

    Vice President of Finance and CFO

    Total calculated
    $204,381
    From this org
    $173,618
    From related orgs
    $0
    Other
    $30,763
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $172,782
    Bonus
    $0
    Other
    $836
    Deferred
    $14,363
    Nontaxable benefits
    $16,400
    Filer's total
    $204,381

  • Dr Ryan Neal

    Provost

    Total calculated
    $235,178
    From this org
    $177,366
    From related orgs
    $0
    Other
    $57,812
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $177,366
    Bonus
    $0
    Other
    $0
    Deferred
    $15,613
    Nontaxable benefits
    $42,199
    Filer's total
    $235,178

  • Dr Jeffrey R Moore

    Professor, Management

    Total calculated
    $182,738
    From this org
    $154,852
    From related orgs
    $0
    Other
    $27,886
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $154,726
    Bonus
    $0
    Other
    $126
    Deferred
    $12,672
    Nontaxable benefits
    $15,214
    Filer's total
    $182,738

  • Dr Steven E Nail

    Dean-College of Business

    Total calculated
    $214,435
    From this org
    $173,992
    From related orgs
    $0
    Other
    $40,443
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $171,118
    Bonus
    $0
    Other
    $2,874
    Deferred
    $14,547
    Nontaxable benefits
    $25,896
    Filer's total
    $214,435

  • Mr Ben E Deaton

    Vice Provost, Learning Innovation and Digital Technology

    Total calculated
    $164,629
    From this org
    $152,048
    From related orgs
    $0
    Other
    $12,581
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,980
    Bonus
    $0
    Other
    $68
    Deferred
    $12,158
    Nontaxable benefits
    $423
    Filer's total
    $164,629

  • Mr Deonn Crumley Baker

    VP Marketing & Communication

    Total calculated
    $189,617
    From this org
    $155,079
    From related orgs
    $0
    Other
    $34,538
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,079
    Bonus
    $0
    Other
    $0
    Deferred
    $13,266
    Nontaxable benefits
    $21,272
    Filer's total
    $189,617

  • Mrs Pamela Ross

    VP for Enrollment Management

    Total calculated
    $190,296
    From this org
    $161,227
    From related orgs
    $0
    Other
    $29,069
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,646
    Bonus
    $0
    Other
    $2,581
    Deferred
    $13,192
    Nontaxable benefits
    $15,877
    Filer's total
    $190,296

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Tax indemnification and gross-up payments
  • 1a · Housing allowance or residence for personal use
  • 1a · Health or social club dues or initiation fees
  • 1a · Personal services (maid, chauffeur, chef)
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Tax indemnification and gross-up payments
The University grosses-up certain fringe benefits, bonuses, service awards, etc. to lighten the burden of the taxes associated with receiving said benefit. For Calendar Year 2023 the following received gross-up benefit payments as detailed. All benefits that are grossed-up are included in taxable compensation for the recipient. Kristie Cole, Vice President of Finance and CFO - Service Award Reginald Gay, Vice President and University Counsel - Served on SGA Election Review Board Commitee April 2023, October 2023 & December 2023 Pam Ross, VP for Enrollment Management - lodging and Service Award Evans Whitaker, President - bonus and personal use of social club dues.
Schedule J, Part I, Line 1a Housing allowance or residence for personal use
As a condition of employment, and as a convenience to the University, the President is provided a home on University grounds. The University also provides grounds care and housekeeping for the home since the President hosts functions for the University at his home. The home and personal services are provided as nontaxable benefits to the President.
Schedule J, Part I, Line 1a Health or social club dues or initiation fees
Dues paid for the President were considered a bona-fide business expense for networking opportunities beneficial to the institution. Personal use of social club dues are permitted, but are considered a taxable benefit to the President.
Schedule J, Part I, Line 1a Personal services
The University provides grounds care and housekeeping for the home since the President hosts functions for the University at his home. The home and personal services are provided as nontaxable benefits to the President.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan
Anderson University contributes to a 457(f) plan on behalf of Dr. Evans P. Whitaker, President. Contributions vest every three years and those contributions plus related earnings are distributed and treated as taxable income. Dr. Whitaker did not receive any payments in calendar year 2023 nor FY2024 for vested 457(f) contributions plus earnings. For calendar year-end 2023, The University contributed $22,500 to the 457(f) plan on behalf of Dr. Whitaker. Contributions made between June 2022 and June 2024 will be vested and paid out June 2025.
Schedule J, Part I, Line 7 Non-fixed payments
The board approved a nonfixed payment in the form of a discretionary bonus for President Whitaker.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • South Carolina Baptist Convention

    501(c)(3) · Convention of churches · SC

    Directly controlled by NA

  • The Baptist Foundation of South Carolina

    501(c)(3) · Institution of SCBC designated for the management of trust funds · SC

    Directly controlled by South Carolina Baptist Convention

  • The Anderson Education Innovation and Research Foundation

    501(c)(3) · Support higher education institutions in South Carolina · SC · controlled entity

    Directly controlled by Anderson University

Provenance

Return type
form_990
Tax year
2023
Filed
25 March 2025
IRS schema version
2023v6.0
Source object
202500849349301310

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