2025-05-15T12:27:25+00:00 2024-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-07-01 570324936 Southern Wesleyan University SOUT 8646445024 907 Wesleyan Drive Central SC 29630 Dr William D Barker President 8646445024 2025-05-15 true true Ashley Peabody P01385870 5055022746 2025-05-15 2023 2025-03-06 01:10:19Z Dr William D Barker 907 Wesleyan Drive Central SC 29630 29830324 false X www.swu.edu/ X 1909 SC Challenging students to be dedicated scholars and leaders who impact the world for Christ. 31 31 503 33 92155 55453 3980206 3569195 23982261 24206818 768598 601223 1101562 1139141 29832627 29516377 7609922 8106994 0 0 10174810 10819885 0 0 740864 11196546 12076389 28981278 31003268 851349 -1486891 46991887 45718041 5952371 5104013 41039516 40614028 Southern Wesleyan University is a Christ-centered, student-focused learning community devoted to transforming lives by challenging students to be dedicated scholars and servant-leaders who impact the world for Christ. false false 25580068 8106994 24114663 Southern Wesleyan University is a Christ-centered, student-focused learning community devoted to transforming lives by challenging students to be dedicated scholars and servant leaders who impact the world for Christ. Southern Wesleyan University seeks to meet the educational needs of diverse student populations through both traditional and innovative approaches. For those students who seek an excellent residential campus experience in the context of a strong Christian environment, the university provides on-campus programs at its facility in Central, South Carolina. There the rich traditions of academia are coupled with residence hall communities, sports, chapel and artistic performances. SWU's On-Campus program offers a wide variety of undergraduate majors in areas such as business, recreation, teacher education, music, English, communication, religion & ministry, biology, chemistry, math, computer science, forensics, pre-medicine, history, psychology, social science and human services. Southern Wesleyan University offers online programs in an innovative framework that provide opportunities to conveniently complete undergraduate, graduate and postgraduate programs. SWU Online continues year-round, and students enter the program at several times during the year. Undergraduate programs offered through SWU Online include an associate degree in general studies. Also offered are bachelor of science programs in business administration, human services, nursing, and early childhood and family studies. Southern Wesleyan University also offers online graduate and postgraduate programs including the Master of Business Administration (MBA), the Master of Science in Management (MSM), the Master of Education in Classroom Leadership (MEDCL), the Master of Education in Administration and Supervision (MEDAS), the Master of Education in e-Learning and Instructional Design, the Doctor of Education in Curriculum and Assessment (EdD), and the Doctor of Business Administration. 25580068 true true false false false false true false true true true false false true false true false true false false false false false true false false false true true true false false false false false false false false false false false true false false false true false false false true 1704 0 true 503 true true true false false false false false false false false false false false X 31 31 false false false false true true true true true false false true true true true true true true true false SC X Devon Broome 8646445024 907 Wesleyan Drive Central SC 29630 Mrs Marsha Flinchum Director/Secretary 1.0 X X 0 0 0 Rev J Mike Hilson Chair 1.0 X X 0 0 0 Rev Jerry L Lumston Vice Chair 1.0 X X 0 0 0 Dr Charles Harris Director 1.0 X 0 0 0 Dr Elaine Phillips Director 1.0 X 0 0 0 Dr John Ott Director 1.0 X 0 0 0 Dr Kathleen Ruth Director 1.0 X 0 0 0 Dr Kevin Myers Director 1.0 X 0 0 0 Dr R Dale Hale Director 1.0 X 0 0 0 Dr Verna J Lowe Director 1.0 X 0 0 0 Mr Andrew Caldwell Director 1.0 X 0 0 0 Mr D Kenneth Whitener Director 1.0 X 0 0 0 Mr J Fred Johnson Director 1.0 X 0 0 0 Mr James A Jensen Director 1.0 X 0 0 0 Mr James Bross Jr Director 1.0 X 0 0 0 Mr James Medders Director 1.0 X 0 0 0 Mr Keith W Smith Director 1.0 X 0 0 0 Mr Pete Benson Director 1.0 X 0 0 0 Mr Roger House Director 1.0 X 0 0 0 Mrs Betty Sue Rickman Director 1.0 X 0 0 0 Mrs Sherry Keye Director 1.0 X 0 0 0 Rev Aaron P Sherman Director 1.0 X 0 0 0 Rev Frankie J Rodriguez Director 1.0 X 0 0 0 Rev Greg Reynolds Director 1.0 X 0 0 0 Rev Keila Gudino Director 1.0 X 0 0 0 Rev Patrick J Styers Director 1.0 X 0 0 0 Rev Thomas L Harding Director 1.0 X 0 0 0 Rev Tim Fox Director 1.0 X 0 0 0 Rev Timothy Jones Director 1.0 X 0 0 0 Rev Timothy Kirkpatrick Director 1.0 X 0 0 0 Rev Waymond L Burton III Director 1.0 X 0 0 0 Dr David Sayers Chief Financial Officer 37.5 X 13557 0 0 Dr Wayne Schmidt General Superintendent 1.0 X 0 0 0 Dr William D Barker President 37.5 X 202640 0 36764 Mr Devon R Broome Interim VP for Finance/CFO (Part Year)/Treasurer 37.5 X 90514 0 2626 306711 0 39390 1 false true false Pioneer College Caterers Inc 303 Glenrose Avenue Nashville TN 37210 Dining/Food Services 1307676 The Budd Group 2260 River Road Greenville SC 29673 Custodial Services 448384 Language Circle Enterprises 1620 W 98th Street Suite 130 Minneapolis MN 55431 Instructional Services 437046 enrollmentFUEL LLC 306 West Franklin Street Suite F Chapel Hill NC 27516 Marketing Services 331439 Miller HVAC Services Inc 306 East Frontage Road Greer SC 29651 HVAC Services 273737 10 39598 1314253 1468525 746819 3527 3569195 Tuition and Fees 611310 20145673 20145673 Auxiliary Services 611310 4061145 3968990 92155 0 0 0 0 24206818 527839 527839 1102887 64388 1038499 0 1038499 1038499 295000 13384 235000 60000 13384 73384 73384 0 39598 14559 -14559 -14559 115201 0 0 115201 115201 29516377 24114663 92155 1740364 8106994 8106994 427688 355627 72061 8404800 6408791 1565594 430415 222328 166529 42695 13104 1189863 831862 318270 39731 575206 436515 110585 28106 250577 125274 125303 61760 61760 4717 4717 2836828 2552081 284081 666 397608 395082 1576 950 2565077 1858560 581603 124914 511263 41069 470194 753453 661892 91546 15 501397 386873 94251 20273 22816 19567 1916 1333 126912 118404 8508 1083004 1010398 72606 429089 145550 283539 Custodian, Maintenance, and Grounds Supplies 2397014 2234185 162829 Bond Closing Amortization Costs 13018 13018 Bad Debt 4297 4297 117559 80442 27821 9296 31003268 25580068 4682336 740864 3219263 868511 6531865 3985692 1208726 1208726 1275892 1138251 0 0 0 0 119893 92413 19407 42651 238528 179209 48825676 24044861 24654880 24780815 6048527 9982040 3674906 3439733 0 0 0 46991887 45718041 1125496 871098 951039 862526 3418527 2847545 0 0 457309 522844 5952371 5104013 X 29177711 27588874 11861805 13025154 41039516 40614028 46991887 45718041 -1486891 1061403 0 X false true X true true true X 6612578 5842583 11395794 3980206 3569195 31400356 0 0 6612578 5842583 11395794 3980206 3569195 31400356 0 31400356 569746 312761 708605 1394047 1630726 4615885 8061 44721 7517 41894 102193 256445 223385 249017 315296 115201 1159344 37277778 128517196 0.8423 0.8650 X Schedule A, Part I Southern Wesleyan University is a church as described under IRC Section 170(b)(1)(A)(i) as an integral agency or integrated auxiliary of the Wesleyan Church. According to the IRS, Southern Wesleyan University is not required to file Form 990. It has elected to file as a school under IRC Section 170(b)(1)(A)(ii). Notwithstanding Southern Wesleyan University's Form 990 filing exemption, Southern Wesleyan University has elected voluntarily to file Form 990 as a school under IRC Section 170(b)(1)(A)(ii) out of a desire to foster transparency and accountability. Southern Wesleyan University's voluntary decision to file Form 990 should in no way be interpreted as being inconsistent with its status as a church or be deemed a waiver of any of the rights of privileges that accompany its recognized status as a church. Southern Wesleyan University continues to operate in all ways as a church described in section 509(a)(1) and 170(b)(1)(A)(i) of the Code. Schedule A, Part II The organization is a church as described under 170(b)(1)(A)(i) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the church can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 256445.0, COLUMN B - 223385.0, COLUMN C - 249017.0, COLUMN D - 315296.0, COLUMN E - 115201.0, COLUMN F - 1159344.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 173750 X false 8747596 152186 1203440 171330 9931892 7760037 437398 707710 157549 8747596 7831204 397580 -339935 128812 7760037 6696785 372653 872166 110400 7831204 0 7146770 -370002 79983 6696785 0.0309 0.9691 0.0 false false 2656065 2656065 37902382 17605815 20296567 7905356 6336231 1569125 361873 102815 259058 24780815 Fixed Income Securities 72965 F Real Estate 3366768 F 3439733 Deposits held in custody 473933 US Government Grants refundable 48911 522844 22545016 1061403 78947 1140350 21404666 4717 8106994 8111711 29516377 22970504 78947 78947 22891557 4717 8106994 8111711 31003268 Schedule D, Part III, Line 4 Collections of art - description of collections The university maintains a collection of art that includes a historic marker at Pickens Cemetery, Nicholson Diaries, a Cartoon Collection, and a set of complete Hebrew scrolls. These items are displayed to the public on a rotating basis. The university's collection of donated artwork and journals further the university's mission by promoting the areas of arts and humanities to students and the public. The university's Complete Hebrew Scroll relates to theology, philosophy, and religious studies and helps promote the mission through arts and humanities to students and the public. Schedule D, Part V, Line 4 Intended uses of endowment funds The majority of the endowment fund assets are invested to generate earnings to award to students based on the particular endowment. The endowment fund's investment policy provides that only a percentage of a rolling average of the endowment balance be made available to award as scholarships. The earnings above the spending rate go towards growing the endowment. Other endowment is general unrestricted and its earnings go towards funding the operational budget. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising Event Expenses - 14559 Rental Expenses - 64388 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Student Aid - 8106994 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Event Expenses - 14559 Rental Expenses - 64388 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Student Aid - 8106994 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. The organization's nondiscriminatory policy is also published during the registration period on the application for admission, in the university's catalog, and in the student guides. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Federal financial aid funds under Title IV (e.g., Direct Loans, Pell, SEOG, FWS, etc.) are received by the University to be awarded and disbursed to eligible students. The University also received financial assistance from the Center for Veterans Student Success Grant, Higher Education Institutional Aid, and grant funding from the state of South Carolina. Sporting Clay 39598 39598 0 3731 3000 4995 2833 0 0 39598 39598 0 3731 3000 4995 2833 14559 -14559 true Scholarships 805 8106994 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grant funds are applied directly to the student accounts to offset University costs for tuition, room, board. No cash changes hands, and funds are not released to students. X X X true true X X false false false false false false false true false Dr William D Barker President 202350 0 200 0 90 0 6000 0 30764 0 239404 0 0 0 Schedule J, Part I, Line 1a Travel for companions Travel for companions was provided to the President for his wife's travel as a representative of the University. This expense has a valid business purpose and has been treated as non-taxable to the President and his wife. 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 home is provided as a nontaxable benefit to the President. Schedule J, Part I, Line 1a Personal services The University provides housekeeping for the home of the President who hosts business related events periodically. The personal services are provided as a nontaxable benefit to the President. Schedule J, Part I, Line 7 Non-fixed payments Under the direction of the University's President and CFO, discretionary Christmas bonuses were issued to all regular full-time and part-time employees. A South Carolina Jobs-Economic Development Authority 570960018 000000000 2013-12-16 9279000 Refinance of 1999 and 2004 bonds false false false A 6371000 9279000 163631 9115369 2013 true false true true A false false false false 0.0 0.0 0.0 false false true A false false true false false false false false true A true X 1 209 Cost X 3318 Cost 0 false true false Schedule M, Part I The number of contributions represent the number of contributions received, not the number of items donated. Form 990, General Footnote The Internal Revenue Service determined that Southern Wesleyan University is a church because it is a public charity described in sections 509(a)(1) and 170(b)(1)(A)(i) of the Internal Revenue Code (the "Code"). As stated in that code, Southern Wesleyan University is not required to file Form 990. Notwithstanding Southern Wesleyan University's Form 990 filing exemption, Southern Wesleyan University has elected voluntarily to file Form 990 out of a desire to foster transparency and accountability. Southern Wesleyan University's voluntary decision to file Form 990 should in no way be interpreted as being inconsistent with its status as a church or be deemed a waiver of any of the rights or privileges that accompany its recognized status as a church. Southern Wesleyan University continues to operate in all ways as a church described in sections 509(a)(1) and 170(b)(1)(A)(i) of the Code. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall be composed of the Chair of the Board of Trustees, the Vice-Chair, Secretary, Treasurer, and President of the University and the Chairs of the Standing Committees. A majority of the members of the Executive Committee shall constitute a quorum. In the event that an officer of the Board is selected to serve as the Chair of a Standing Committee, the Board of Trustees may elect another Trustee to serve on the Executive Committee. The Executive Committee shall serve as the Committee on Membership and shall consider and act upon all nominations and committee assignments recommended by the Governance Committee. The Executive Committee shall appoint and evaluate the members of the Governance Committee. Between meetings of the Board of Trustees, the Executive Committee shall act for the Board, except that it may not take any action it is not authorized to make nor any action inconsistent with a prior act of the Board of Trustees. The Executive Committee is not authorized to make decisions with respect to the following matters: dissolve the corporation, hire or fire the President, enter into major contracts or sue another entity, make significant changes to a Board-approved budget, adopt or eliminate major programs, change the mission of the University, buy or sell property, amend the Bylaws, or change this BPM or any other policies the Board determines must require a Board vote. Form 990, Part VI, Line 6 Classes of members or stockholders The Wesleyan Church is the sole member of the organization. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The General Board of The Wesleyan Church, a related organization, has the power to elect new members to the Board of Trustees. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders The members of the Board of Trustees shall be elected by the General Board of the Wesleyan Church. The Bylaws and subsequent amendments shall be approved by the General Board of the Wesleyan Church before becoming effective. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The President's Cabinet is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. The Board Chair is responsible for reviewing the President's signed statement. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The President's compensation is determined by the independent trustees of the Board. The Board reviews comparable compensation data from industry surveys to evaluate the reasonableness of the compensation amount. The deliberation and decision are documented in the committee minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees The President and the President's Cabinet approve compensation for all other officers and key employees. Comparable compensation data from industry surveys is used. The deliberation and decision are documented in the committee minutes. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Other Income - Total Revenue: 115201, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 115201; The Wesleyan Church Corporation PO Box 50434 Indianapolis IN 462503051 351148762 Church IN 501(c)(3) 1 NA false false false true false false false false false false false false false false false false false false false false