Form 990 for tax year 2022
Filed by CHARLESTON SOUTHERN UNIVERSITY.
Totals
- Total revenue
- $122,487,793
- Total expenses
- $111,518,712
- Contributions and grants received
- $14,421,400
- Grants paid
- $37,606,488
- Program service revenue
- $102,201,523
- Investment income
- $5,842,207
- Other revenue
- $22,663
- Total assets, end of year
- $205,078,921
- Total liabilities, end of year
- $59,208,878
- Net assets or fund balances, end of year
- $145,870,043
- Program services expenses (Part IX)
- $100,886,720
- Management and general expenses
- $8,762,644
- Fundraising expenses
- $1,869,348
- Program service expenses (Part III)
- $100,886,720
Program services were 90.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1c · Fundraising events
$13,720
-
1d · Related organizations
$1,261,620
-
1e · Government grants (contributions)
$9,633,444
-
1f · All other contributions, gifts and grants
$3,512,616
-
1g · Noncash contributions included above
$123,738
-
2a · Program service revenue: Tuition and Fees
total $83,250,159 · related or exempt $83,250,159
-
2b · Program service revenue: Auxiliary Services
total $14,846,115 · related or exempt $14,846,115
-
2c · Program service revenue: Student Services
total $4,015,741 · related or exempt $4,015,741
-
2d · Program service revenue: Interest on Student Loans
total $89,508 · related or exempt $89,508
-
2f · All other program service revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
3 · Investment income
total $1,331,823 · excluded $1,331,823
-
5 · Royalties
total $28,009 · excluded $28,009
-
6a · Gross rents
real property $37,525
-
6b · Less rental expenses
real property $40,270
-
6c · Rental income or loss
real property -$2,745 · personal property $0
-
6d · Net rental income or loss
total -$2,745 · excluded -$2,745
-
7a · Gross sales of assets other than inventory
securities $28,716,182
-
7b · Less cost or other basis and sales expenses
securities $24,202,298 · other assets $3,500
-
7c · Gain or loss
securities $4,513,884 · other assets -$3,500
-
7d · Net gain or loss
total $4,510,384 · excluded $4,510,384
-
8a · Fundraising events: gross income
$4,680
-
8a · Fundraising events: contributions included on line 1c
$13,720
-
8b · Fundraising events: direct expenses
$7,281
-
8c · Net income from fundraising events
total -$2,601 · excluded -$2,601
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
2 · Grants to domestic individuals
total $37,606,488 · program services $37,606,488
-
5 · Compensation of officers, directors and key employees
total $1,652,973 · program services $708,159 · management and general $791,092 · fundraising $153,722
-
6 · Compensation of disqualified persons
total $69,561 · program services $69,561 · management and general $0 · fundraising $0
-
7 · Other salaries and wages
total $26,102,540 · program services $24,287,313 · management and general $963,791 · fundraising $851,436
-
8 · Pension plan contributions
total $952,197 · program services $876,471 · management and general $44,091 · fundraising $31,635
-
9 · Other employee benefits
total $2,554,853 · program services $2,400,323 · management and general $86,914 · fundraising $67,616
-
10 · Payroll taxes
total $1,858,703 · program services $1,701,318 · management and general $102,397 · fundraising $54,988
-
11b · Fees: legal
total $445,078 · program services $0 · management and general $445,078 · fundraising $0
-
11c · Fees: accounting
total $247,813 · program services $0 · management and general $247,813 · fundraising $0
-
11e · Fees: professional fundraising services
total $24,000 · fundraising $24,000
-
11f · Fees: investment management
total $158,050 · program services $0 · management and general $158,050 · fundraising $0
-
11g · Fees: other
total $271,180 · program services $127,658 · management and general $133,048 · fundraising $10,474
-
12 · Advertising and promotion
total $954,131 · program services $94,194 · management and general $805,750 · fundraising $54,187
-
13 · Office expenses
total $968,012 · program services $850,174 · management and general $82,246 · fundraising $35,592
-
14 · Information technology
total $3,357,052 · program services $2,215,655 · management and general $872,833 · fundraising $268,564
-
16 · Occupancy
total $3,021,347 · program services $2,895,056 · management and general $96,078 · fundraising $30,213
-
17 · Travel
total $2,617,063 · program services $2,496,617 · management and general $30,170 · fundraising $90,276
-
20 · Interest
total $1,545,543 · program services $1,463,085 · management and general $82,458 · fundraising $0
-
22 · Depreciation, depletion and amortization
total $5,272,121 · program services $5,051,747 · management and general $167,653 · fundraising $52,721
-
23 · Insurance
total $1,518,623 · program services $1,017,031 · management and general $492,783 · fundraising $8,809
-
24a · Other expenses: Other Operating Expenses
total $12,557,798 · program services $9,389,216 · management and general $3,049,779 · fundraising $118,803
-
24b · Other expenses: Food Services
total $3,786,512 · program services $3,786,512 · management and general $0 · fundraising $0
-
24c · Other expenses: Bookstore
total $2,112,987 · program services $2,112,987 · management and general $0 · fundraising $0
-
24d · Other expenses: Repairs and Maintenance
total $1,864,087 · program services $1,737,155 · management and general $110,620 · fundraising $16,312
-
24e · All other expenses
total $0 · program services $0 · management and general $0 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $3,045,791 · end of year $1,795,186
-
2 · Savings and temporary cash investments
beginning of year $48,823,905 · end of year $34,253,384
-
3 · Pledges and grants receivable
beginning of year $2,545,068 · end of year $4,814,939
-
4 · Accounts receivable
beginning of year $2,890,814 · end of year $4,631,365
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $847,396 · end of year $230,571
-
10a · Land, buildings and equipment: cost or other basis
$169,846,571
-
10b · Land, buildings and equipment: accumulated depreciation
$71,943,117
-
10c · Land, buildings and equipment, net
beginning of year $99,071,191 · end of year $97,903,454
-
11 · Investments: publicly traded securities
beginning of year $28,636,264 · end of year $44,402,223
-
12 · Investments: other securities
beginning of year $2,176,182 · end of year $5,442,569
-
13 · Investments: program-related
beginning of year $1,248,235 · end of year $826,157
-
15 · Other assets
beginning of year $8,438,440 · end of year $10,779,073
-
17 · Accounts payable and accrued expenses
beginning of year $5,672,453 · end of year $5,067,547
-
19 · Deferred revenue
beginning of year $2,371,449 · end of year $3,724,390
-
20 · Tax-exempt bond liabilities
beginning of year $48,215,737 · end of year $46,226,611
-
22 · Loans and payables to officers and key people
end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $1,290,535 · end of year $1,134,015
-
25 · Other liabilities
beginning of year $2,583,783 · end of year $3,056,315
-
27 · Net assets without donor restrictions
beginning of year $107,417,285 · end of year $114,382,480
-
28 · Net assets with donor restrictions
beginning of year $30,172,044 · end of year $31,487,563
Mission and programs · 2022
Mission
Charleston Southern University (CSU) is a private, four-year co-educational institution organized under the laws of the state of South Carolina as a non-profit organization and sponsored by the South Carolina Baptist Convention. The University's mission is to promote academic excellence in a Christian environment.
Activities or mission (Part I)
The University's mission is to promote academic excellence in a Christian environment.
-
Instruction: For the fiscal year 2022-23, enrollment was 3,060 undergraduate and graduate students completing traditional, online, and hybrid courses. 710 degrees (482 undergraduate, 187 graduate, and 41 doctoral) were conferred during the year, and the total number of full-time professors was 202 including deans and administrative appointees. We offered 82 undergraduate degrees and 23 graduate degree programs. Charleston Southern University is regionally accredited by the Southern Association of Colleges and Schools Commission on Colleges (SACSCOC), whose mission is to "assure the educational quality and improve the effectiveness of its member institutions". CSU is in good standing with SACSCOC and our next SACSCOC full 10-year review will occur in 2026-27. CSU offered 3083 courses including 474 online and 125 graduate courses during the 2022-23 academic year. The university experienced a significant return of full-time traditional students while expanding program offerings for non-traditional students. U.S. News and World Report evaluated more than 1,800 programs last year and once again, CSU is the top-ranked program in South Carolina for Online Bachelor's Programs for Veterans, ranking No. 22 nationally and No. 1 in South Carolina. Overall, Charleston Southern is ranked No. 39 nationally for Best Online Bachelor's Programs and No. 2 in South Carolina. Deans, senior administrators, and faculty members are continually in touch with local employers, many of whom serve on our Advisory Boards for the various colleges and divisions, including business, education, nursing, and computer science. CSU continues to develop new programs to increase workforce readiness through internships. As the preference for remote working continues, we have found more employers are seeking to enroll their employees in online classes to enhance their mastery of technology via the internet. We continue to increase the enrollment in our BS in Aeronautics degree program. We currently have 70 students taking these classes. We continue to review their interest levels in specific areas and have upfitted an on-campus simulation lab for the large number of students interested in pursuing this degree. The Physical Therapy program continues to grow with a new cohort of 48 students entering the program each May. The Health Science Building was fitted with the appropriate equipment in the laboratories and classrooms that will enhance the abilities to conduct research and practice new skills. Similarly, the Physician Assistant Program continues to be a growing program with high levels of competition for admission. CSU faculty and staff remain involved with the Trident Advisory Board, Trident United Way Literacy program, the Lowcountry STEM Collaborative, and the Charleston Metro Chamber of Commerce, and continue to increase our opportunities to build partnerships with international companies who have a local presence. The College of Education has also partnered with local private high schools to offer dual enrollment to students who are interested in transferring to CSU after they graduate from high school. The Teacher Cadet program reported 180 students enrolled, remaining one of the largest programs in the state.
Expenses $67,836,537 · Grants $37,582,585 · Revenue $83,250,159
-
Student services: Consists of Campus Ministries, Career Center, Counseling Services, Recreational Services, Residence Life, Community Service, Student Diversity, and Student Activities. The Enrollment Services Office is housed in the Hunter Center. Enrollment Services is comprised of the following: Admissions (undergraduate and graduate), Financial Aid, VA Services, Enrollment Operations, and Student Employment. In addition, the Registrar's Office, Student Accounts Office, and the Cashier's Window is housed in the Student Center offering a "one-stop" service center for new and continuing students. The Enrollment Services Office handles all undergraduate and graduate recruiting. The Admissions Office handles multiple communication channels for more than 40,000 prospective students annually, resulting in more than 1,400 new students each year. The Financial Aid office processed more than $87 million of federal, state, and institutional financial aid for more than 3,400 students during the 2022-23 academic year. Approximately ninety-five percent of the University's undergraduate population receives some type of financial assistance. Charleston Southern has been recognized for the following: One of America's 100 Best College Buys, a College of Distinction, One of America's Best Christian Colleges, and a U.S. News and World Report Best Online College. The University continues to promote Academic Excellence in a Christian Environment. In addition, CSU is proud to be designated a Military Friendly School by Victory Media, which publishes the premiere military personnel magazine GI Jobs. In keeping with its mission to serve the military population, the University has participated in the Yellow Ribbon Program for more than nine years. Approximately 320 veterans and their dependents were certified to receive government benefits for the 2022-23 academic year.
Expenses $17,934,945 · Grants $23,903 · Revenue $4,015,741
-
Withheld by Nonprofiteer: this text may name a private individual.
Expenses $12,801,804 · Revenue $14,846,115
-
Academic Support: The University library (approximately 250,000 volumes held) provides online and in-person support for the principal academic divisions. The L. Mendel Rivers Library includes a coffeehouse, Java City, on the main floor and several small study rooms available by reservation for students on the second floor. Charleston Southern University students may access the Internet within limitations to facilitate diversity and personal growth in technology, informational research skills, complete online classes and exams, and practice Netiquette and online communication skills. The library is also a depository of US Government documents, a member of PASCAL, the statewide academic library consortium, and provides free research and instructional services to students, faculty, staff, and guests. Internet access is provided free of charge to all students in the computer labs and library except for pre-determined lab fees that are required for some classes. CSU is a completely wireless campus, providing access in the residence halls for all registered resident students. We continue to increase the number of e-books and electronic databases as more of the academic literature is becoming available online rather than in printed format. Every student, staff, and faculty member have full access to classroom tools to facilitate study individually or in groups as well as attend classes virtually. The Reference Desk is always staffed in person and online for student assistance and our library staff are all credentialed and granted faculty status.
Expenses $2,313,434 · Revenue $89,508
As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here. A text marked withheld matched a screen for wording that may name a private individual, such as an honorific or "in memory of". Most of what it withholds names no one; it is withheld so that what does is never shown.
Listed in Part VII
-
Bill Carpenter
Secretary
- Total calculated
- $0
- Hours/week
- 1
-
Judy Hetz
Chairman
- Total calculated
- $0
- Hours/week
- 1
-
Larry Driggers
Secretary (Part Year)
- Total calculated
- $0
- Hours/week
- 1
-
Ron Brantley
Vice Chairman
- Total calculated
- $0
- Hours/week
- 1
-
Adam Robertson
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Chad Rickenbaker
Trustee (Part Year)
- Total calculated
- $0
- Hours/week
- 1
-
Dean Murphy III
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
DJ Horton
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Frank Bullard
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Gloria Thiem
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
James Davis
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
James Merritt
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Jeff Wildes
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Jerry Williams
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Joseph Russell
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Julia Martin
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Linda Fick
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Mark Hood
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Missie Branch
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Phil Byrd
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Randy Eller
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Rev Alex Sands
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Rev Robbie Baxley
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Ryan Ashley
Trustee (Part Year)
- Total calculated
- $0
- Hours/week
- 1
-
Ryan Pack
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Terri Austin
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Tim Spurling
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Tim Whitfield
Trustee (Part Year)
- Total calculated
- $0
- Hours/week
- 1
-
Valerie Rumbough
Trustee (Part Year)
- Total calculated
- $0
- Hours/week
- 1
-
Willian Renfrow
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Anthony Turner
VP Enrollment/Marketing
- Total calculated
- $192,728
- From this org
- $141,841
- From related orgs
- $0
- Other
- $50,887
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $137,959
- Bonus
- $3,225
- Other
- $657
- Deferred
- $6,792
- Nontaxable benefits
- $44,095
- Filer's total
- $192,728
-
Clark Carter
VP Student Life/Dean of Students (Part Year)
- Total calculated
- $109,958
- From this org
- $49,062
- From related orgs
- $0
- Other
- $60,896
- Hours/week
- 40
-
David Baggs
VP for Development
- Total calculated
- $159,178
- From this org
- $138,803
- From related orgs
- $0
- Other
- $20,375
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $134,701
- Bonus
- $4,094
- Other
- $8
- Deferred
- $6,822
- Nontaxable benefits
- $13,553
- Filer's total
- $159,178
-
Dondi E Costin
President
- Total calculated
- $478,907
- From this org
- $388,694
- From related orgs
- $0
- Other
- $90,213
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $334,926
- Bonus
- $11,250
- Other
- $42,518
- Deferred
- $31,937
- Nontaxable benefits
- $58,276
- Filer's total
- $478,907
-
Jackie Fish
VP Academic Affairs
- Total calculated
- $192,519
- From this org
- $170,078
- From related orgs
- $0
- Other
- $22,441
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $164,650
- Bonus
- $4,889
- Other
- $539
- Deferred
- $8,148
- Nontaxable benefits
- $14,293
- Filer's total
- $192,519
-
Jeff Barber
Athletic Director
- Total calculated
- $200,824
- From this org
- $154,169
- From related orgs
- $0
- Other
- $46,655
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $143,278
- Bonus
- $4,500
- Other
- $6,391
- Deferred
- $7,500
- Nontaxable benefits
- $39,155
- Filer's total
- $200,824
-
Michael Bryant
VP Strategic Planning, Faith Integration, and Christian Leadership
- Total calculated
- $135,195
- From this org
- $69,867
- From related orgs
- $0
- Other
- $65,328
- Hours/week
- 40
-
Robert L Blackmon
VP of Business Affairs & Finance
- Total calculated
- $163,078
- From this org
- $144,487
- From related orgs
- $0
- Other
- $18,591
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $139,061
- Bonus
- $4,200
- Other
- $1,226
- Deferred
- $7,000
- Nontaxable benefits
- $11,591
- Filer's total
- $163,078
-
Autry Denson
Head Football Coach (Part Year)
- Total calculated
- $212,614
- From this org
- $166,466
- From related orgs
- $0
- Other
- $46,148
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $161,428
- Bonus
- $4,500
- Other
- $538
- Deferred
- $8,750
- Nontaxable benefits
- $37,398
- Filer's total
- $212,614
-
Gabby Poole
Director, PA Program, Dean of COHS
- Total calculated
- $160,834
- From this org
- $141,776
- From related orgs
- $0
- Other
- $19,058
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $123,936
- Bonus
- $3,840
- Other
- $14,000
- Deferred
- $6,587
- Nontaxable benefits
- $12,471
- Filer's total
- $160,834
-
Jacob Thorpe
Director, PT Program
- Total calculated
- $152,628
- From this org
- $145,555
- From related orgs
- $0
- Other
- $7,073
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $134,430
- Bonus
- $4,020
- Other
- $7,105
- Deferred
- $6,700
- Nontaxable benefits
- $373
- Filer's total
- $152,628
-
Jairy C Hunter Jr
President Emeritus
- Total calculated
- $343,512
- From this org
- $298,547
- From related orgs
- $0
- Other
- $44,965
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $290,737
- Bonus
- $4,650
- Other
- $3,160
- Deferred
- $7,750
- Nontaxable benefits
- $37,215
- Filer's total
- $343,512
-
James Radebaugh
Head Basketball Coach
- Total calculated
- $225,501
- From this org
- $177,218
- From related orgs
- $0
- Other
- $48,283
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $171,190
- Bonus
- $5,382
- Other
- $646
- Deferred
- $8,970
- Nontaxable benefits
- $39,313
- Filer's total
- $225,501
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, and on a Form 990-PF Part VIII's — 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 · Travel for companions
- 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 · Form 990 of other organizations
- 3 · Written employment contract
- 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
The filer's explanations (Part III)
- Schedule J, Part I, Line 1a Travel for companions
- Travel for companions: The President's and President Emeritus' wives travel with them on occasion to support development and public relations efforts of the University. The governing board has specifically authorized this and recognizes it as necessary and for bona fide business purposes; this benefit is therefore not included as taxable compensation to the President or President Emeritus.
- Schedule J, Part I, Line 1a Tax indemnification and gross-up payments
- Tax indemnification and gross-up payments: The University provides reimbursements for tax obligations for various fringe benefits for all officers, the President Emeritus, Director, PT Program, VP for Enrollment/Marketing, and Interim VP for Enrollment. This benefit is included in taxable compensation.
- Schedule J, Part I, Line 1a Housing allowance or residence for personal use
- Housing allowance or residence for personal use: The University does not have a residence on campus provided to the President free of charge as do many colleges and universities. In order to address this inequity, the governing board has authorized payment of a housing allowance to the Charleston Southern University President. This is included in taxable compensation. A ministerial housing allowance is also provided to the President, VP of Strategic Planning, VP for Student Life and Dean of Students, and the Interim VP for Enrollment. Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. All officers noted above met the qualifications for and received a ministerial housing allowance during the tax year. The President Emeritus receives a housing allowance that is treated as taxable income on his W-2.
- Schedule J, Part I, Line 1a Health or social club dues or initiation fees
- Health or social club dues or initiation fees: The governing board has authorized the payment of social club dues for the President and the President Emeritus for the purpose of entertaining University donors, board members, etc. Business use of these clubs are not included in taxable compensation since they are for bona fide business purposes. Personal use of these clubs are included in taxable compensation.
- Schedule J, Part I, Line 1a Personal services
- Personal Services: The President and President Emeritus are also authorized by the governing board to receive reimbursement for housekeeping and yard services specifically for events where University guests are entertained at their personal residences for bona fide business purposes. This is not treated as taxable compensation.
- Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan
- Per instruction from the University's governing board, a nonqualified retirement plan has been established to which the President Emeritus, Dr. Jairy Hunter, is authorized to participate. Total amount contributed during the year was $1,000.
- Schedule J, Part I, Line 7 Non-fixed payments
- Non fixed discretionary bonus payments were paid to all employees in May of 2022, inclusive of officers and key highly compensated employees and are reported accordingly for individuals listed on this return on Schedule J, Part II, Column B(ii).
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) · Association of Southern Baptist 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
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
Charleston Interstate Development Corporation
C Corporation · Real Estate · SC · 100% owned · share of income $2,737,121 · share of assets $5,597,936 · controlled entity
Directly controlled by Charleston Southern University
-
Charitable remainder unitrusts (2)
Hold assets and remit income to the university · SC · controlled entity
Directly controlled by Charleston Southern University
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 27 March 2024
- IRS schema version
- 2022v5.0
- Source object
- 202420879349301027
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