Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $1,541,010

• 1g · Noncash contributions included above

  $1,541,010

• 3 · Investment income

  total $313,928 · excluded $313,928

• 6a · Gross rents

  real property $12,300

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $12,300

• 6d · Net rental income or loss

  total $12,300 · excluded $12,300

• 7b · Less cost or other basis and sales expenses

  securities $84

• 7c · Gain or loss

  securities -$84

• 7d · Net gain or loss

  total -$84 · excluded -$84

Functional expenses

Part IX, the statement of functional expenses.

• 11b · Fees: legal

  total $50,371 · program services $26,491 · management and general $23,880

• 11c · Fees: accounting

  total $44,998 · management and general $44,998

• 11g · Fees: other

  total $5,726 · program services $3,653 · management and general $2,073

• 13 · Office expenses

  total $500 · program services $500

• 16 · Occupancy

  total $5,586 · management and general $5,586

• 20 · Interest

  total $25,131 · program services $25,131

• 23 · Insurance

  total $70,904 · program services $55,484 · management and general $15,420

• 24a · Other expenses: BANKING AND CREDIT CARD

  total $4,435 · management and general $4,435

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $282,260 · end of year $186,213

• 2 · Savings and temporary cash investments

  end of year $16,943,252

• 9 · Prepaid expenses and deferred charges

  beginning of year $5,057 · end of year $189,821

• 10a · Land, buildings and equipment: cost or other basis

  $15,966,245

• 10c · Land, buildings and equipment, net

  beginning of year $2,295,000 · end of year $15,966,245

• 11 · Investments: publicly traded securities

  beginning of year $19,745 · end of year $19,694

• 15 · Other assets

  beginning of year $2,942 · end of year $15,824,719

• 17 · Accounts payable and accrued expenses

  end of year $8,180,749

• 19 · Deferred revenue

  end of year $16,958,990

• 20 · Tax-exempt bond liabilities

  end of year $19,724,630

• 25 · Other liabilities

  beginning of year $8,545 · end of year $8,206

• 27 · Net assets without donor restrictions

  beginning of year $2,585,259 · end of year $4,245,882

• 28 · Net assets with donor restrictions

  beginning of year $11,200 · end of year $11,487

The filer's explanations (Part III)

PART I, LINE 4B

THE COMPENSATION REPORTED IN SCHEDULE J, PART II COLUMN C INCLUDES DEFERRED COMPENSATION PAID BY AUGUSTA UNIVERSITY AS PART OF A 457(F) DEFERRED COMPENSATION PLAN. ALL FULL TIME EMPLOYEES CAN PARTICIPATE IN THE DEFERRED COMPENSATION PLAN.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• AU JAGUAR FACILITIES DEVELOPMENT LLC

  TO MANAGE PARKING FACILITIES AND OTHER REAL PROPERTY FOR USE AU STUDENTS. · GA · income $1,855,332 · assets $46,611,064

  Directly controlled by AUGUSTA UNIVERSITY REAL ESTATE FOUNDATION INC