2025-05-14T09:53:29+00:00 2024-06-30 440160260 Forvis Mazars LLP 14221 Dallas Parkway Suite 400 Dallas TX 75254 990 2023-07-01 640303069 Belhaven University BELH 6019688779 1500 Peachtree Street Jackson MS 39202 Roger Parrott President 6019688779 2025-05-14 true Jeanette Verrelli P00742631 9727028262 2025-05-15 2023 2025-03-06 01:10:19Z ROGER PARROTT 1500 Peachtree Street Jackson MS 39202 66865139 false X WWW.BELHAVEN.EDU X 1883 MS BELHAVEN UNIVERSITY (BELHAVEN) IS A CHRISTIAN LIBERAL ARTS UNIVERSITY DEDICATED TO EXCELLENCE IN CHRISTIAN HIGHER EDUCATION. 26 24 1021 71 0 0 11552913 2196395 50257078 55732257 -7127 517465 186046 698273 61988910 59144390 15333095 16987256 0 25895859 26448910 0 501479 20261191 19094593 61490145 62530759 498765 -3386369 85609260 82976010 21569784 22328153 64039476 60647857 BELHAVEN UNIVERSITY PREPARES STUDENTS ACADEMICALLY AND SPIRITUALLY TO SERVE JESUS CHRIST IN THEIR CAREERS, IN HUMAN RELATIONSHIPS, AND IN THE WORLD OF IDEAS. false false 48785719 16987256 49784525 BELHAVEN UNIVERSITY IS A CHRISTIAN LIBERAL ARTS UNIVERSITY DEDICATED TO EXCELLENCE IN CHRISTIAN HIGHER EDUCATION. BELHAVEN'S RICH LEGACY WITH A CHRISTIAN CURRICULUM IS CENTERED ON THE BIBLICAL WORLDVIEW. THIS UNIQUE WORLDVIEW CURRICULUM SEAMLESSLY INTERTWINES HISTORY, LITERATURE, ART, MUSIC, AND PHILOSOPHY INTO A CHRONOLOGICAL CORE CURRICULUM FOR ALL INCOMING FRESHMEN AND SOPHOMORES. BELHAVEN HAS RECEIVED NATIONAL RECOGNITION FOR ITS ACADEMIC PROGRAMS AND AFFORDABILITY, AND THE COLLEGE HAS EARNED REGIONAL ACCREDITATION BY THE COMMISSION ON COLLEGES OF THE SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS (SACS). BELHAVEN IS NATIONALLY ACCREDITED IN ALL FOUR OF THE ARTS: DANCE, MUSIC, THEATRE, AND VISUAL ART. OFFERING 70 AREAS OF STUDY INCLUDING ACADEMIC MAJORS AND CONCENTRATIONS AND A 13:1 STUDENT TO FACULTY RATIO FOR THE TRADITIONAL UNDERGRADUATE PROGRAM, BELHAVEN PROVIDES A CLOSE-KNIT LEARNING COMMUNITY WHERE STUDENTS SEE THE COLLEGE'S VISION AND MISSION LIVED OUT IN THE LIVES OF FACULTY MEMBERS. ACCREDITED ONLINE DEGREE PROGRAMS ARE ALSO AVAILABLE FOR STUDENTS WHO DESIRE DISTANCE LEARNING WITH A CHRISTIAN CURRICULUM. BELHAVEN HAS AN ENROLLMENT OF APPROXIMATELY 6,000 STUDENTS, INCLUDING APPROXIMATELY 3,500 STUDENTS ENROLLED IN ITS NONTRADITIONAL PROGRAM. 3895199 0 6288896 AUXILIARY EXPENSES-DORMITORIES, CAFETERIA, VENDING MACHINES, BOOKSTORE AND POST OFFICE. 52680918 true true false false false false true false true true false false false true false true false true false true false true false true false false false true true false false false false false true false true false false false false false false false false false true 60 0 true 1021 true false false false false false true true false false false false false false X 26 24 false false false false false false false true true false false true true true true true true true true false MS X SHERYL S VITTITOE 6019688779 1500 PEACHTREE STREET JACKSON MS 39202 CAL WELLS PAST CHAIRMAN OF THE BOARD 1.0 X X 0 0 0 CHARLES CANNADA VICE CHAIRMAN OF THE BOARD 1.0 X X 0 0 0 JAMES HOOD CHAIRMAN OF THE BOARD 1.0 X X 0 0 0 WILL VISE BOARD SECRETARY 1.0 X X 0 0 0 ALAN WALTERS TRUSTEE 1.0 X 0 0 0 CHARLES DOTY TRUSTEE 1.0 X 0 0 0 DOLPHUS WEARY TRUSTEE 1.0 X 0 0 0 EARL FYKE III TRUSTEE 1.0 X 0 0 0 FORREST BERRY TRUSTEE 1.0 X 0 0 0 GAINES STURDIVANT TRUSTEE 1.0 X 0 0 0 HEATH JORDAN TRUSTEE 1.0 X 0 0 0 JERRY YOUNG TRUSTEE 1.0 X 0 0 0 KAREN TAYLOR TRUSTEE 1.0 X 0 0 0 LEISHA PICKERING TRUSTEE 1.0 X 0 0 0 LIZA CIRLOT LOOSER TRUSTEE 1.0 X 0 0 0 MARK WINDHAM TRUSTEE 1.0 X 0 0 0 OSCAR JONES TRUSTEE 1.0 X 0 0 0 PETER JERNBERG TRUSTEE 1.0 X 0 0 0 RICK WHITLOCK TRUSTEE 1.0 X 0 0 0 SAM LANE TRUSTEE 1.0 X 0 0 0 SCOTT CASTLEMAN TRUSTEE 1.0 X 0 0 0 STEVE EDWARDS TRUSTEE 1.0 X 0 0 0 TRAY HAIRSTON TRUSTEE 1.0 X 0 0 0 VERNE KENNEDY TRUSTEE 1.0 X 0 0 0 VIRGINIA MORRIS TRUSTEE 1.0 X 0 0 0 WAYNE HUSBAND TRUSTEE 1.0 X 0 0 0 ROGER PARROTT PRESIDENT 40.0 X 0 0 0 AUDREY KELLEHER PROVOST 40.0 X 0 0 0 KEVIN RUSSELL VP FOR ENROLLMENT & UNIV MKTG 40.0 X 0 0 0 Sheryl VITTITOE CFO 40.0 X 0 0 0 ERIC HARTER PROFESSOR 40.0 X 0 0 0 JEFFREY L RICKELS VP FOR UNIVERSITY ADVANCEMENT 40.0 X 0 0 0 SCOTT LITTLE VP & DIRECTOR OF ATHLETICS 40.0 X 0 0 0 SHELLEY SMITH VP 40.0 X 0 0 0 STEPHANIE STEELMAN AVP 40.0 X 0 0 0 0 0 0 17 false true false Vesta Technology Solutions LLC 632 Lookout Road 11362 Zephyr Cove NV 89448 Student Recruiting for International Graduate Program 279375 1 12500 227855 1956040 2196395 TUITION & FEES 611310 49784525 49784525 AUXILIARY ENTERPRISES 611710 364864 364864 HOUSING REVENUE 721310 5582868 5582868 0 0 0 0 55732257 470321 470321 332167 332167 0 332167 332167 7720637 7673493 47144 0 47144 47144 27970 12500 3028 24942 24942 64973 44228 20745 20745 MISCELLANEOUS REVENUES 900099 320419 320419 0 0 0 0 320419 59144390 56073421 0 874574 16683673 16683673 303583 303583 0 0 1281839 408543 718386 154910 20536662 18544158 1865204 127300 931383 845180 57714 28489 2203975 2024794 141875 37306 1495051 1307869 133655 53527 25057 25057 147875 147875 95310 95310 3783877 2988440 795437 0 2173479 1977225 193863 2391 1455838 871221 570279 14338 67869 67869 1834627 284980 1549647 1220071 1122202 91505 6364 282260 249527 23748 8985 934480 913400 21080 2942907 2211164 731743 616069 462886 153183 Repairs & Maintenance 1400003 24212 1375791 Departmental Expenses 849750 641043 208707 Dues & Subscriptions 520542 435841 84701 Bad Debt Expense 320719 320719 423860 380977 42883 0 62530759 52680918 9348362 501479 7738661 1490698 757431 676698 1338831 2817828 0 0 0 0 110782 350381 118313636 52415687 62580767 65897949 12867100 11575582 0 0 215688 166874 85609260 82976010 1647116 1599755 4385591 5205289 0 0 14947712 14955633 589365 567476 21569784 22328153 X 40678125 48110201 23361351 12537656 64039476 60647857 85609260 82976010 X -3386369 746856 -752106 X false true X true true true X 7904650 25231431 9110190 11552913 2196395 55995579 0 0 7904650 25231431 9110190 11552913 2196395 55995579 20063472 35932107 381180 281276 668506 458650 802488 2592100 0 59574 83264 0 10081 24942 177861 58765540 267437207 0.6114 0.6205 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - SALE OF INVENTORY, COLUMN A - 59574.0, COLUMN B - 83264.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 142838.0; DESCRIPTION - NET FUNDRAISING, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 10081.0, COLUMN E - 24942.0, COLUMN F - 35023.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 152000 X false 7137355 193064 926608 297223 7959804 6552352 585003 7137355 7335803 72652 -790056 66047 6552352 5763768 338222 1442367 172753 35801 7335803 6127800 150622 -136461 344840 4 33349 5763768 0.0 0.7 0.3 false false 2492376 2492376 88192812 31547468 56645344 11892 11892 0 26869256 20318737 6550519 747300 537590 209710 65897949 INTEREST RATE SWAP 242361 FUNDS HELD FOR OTHERS 62201 ANNUITIES PAYABLE 56950 OPERATING LEASE LIABILITY 157838 SECURITY DEPOSITS 48126 567476 42196112 746856 -17739362 -16992506 59188618 -44228 -44228 59144390 45587731 809104 809104 44778627 17752132 17752132 62530759 Schedule D, Part III, Line 4 Collections of art - description of collections THE UNIVERSITY'S WARREN A. HOOD LIBRARY ON THE UNIVERSITY'S CAMPUS, PERMANENTLY DISPLAYS A BOEHM PORCELAIN BIRD COLLECTION. ALSO ON DISPLAY THROUGHOUT THE BUILDING ARE NUMEROUS PIECES FROM THE BELHAVEN PERMANENT ART COLLECTION. Schedule D, Part V, Line 4 Intended uses of endowment funds BELHAVEN UNIVERSITY'S ENDOWMENT FUNDS ARE MADE UP OF ENDOWED SCHOLARSHIPS. ENDOWED SCHOLARSHIPS ARE ESTABLISHED AND NAMED BY INDIVIDUAL DONORS WISHING TO PROVIDE PERPETUAL ASSISTANCE TO BELHAVEN STUDENTS. SCHOLARSHIPS ARE AWARDED BY THE OFFICE OF STUDENT FINANCIAL PLANNING IN ACCORDANCE WITH THE CRITERIA ESTABLISHED BY THE DONOR. ENDOWED SCHOLARSHIPS ARE DESIGNED TO PRESERVE AND GROW THE ORIGINAL PRINCIPAL BY PAYING OUT MINIMAL SCHOLARSHIP AMOUNTS EACH ACADEMIC YEAR AND ACCUMULATING ANY EXCESS EARNINGS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Scholarships & Financial Aid - -17752132 Gain on Interest Rate SWAP - 12770 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Cost of Goods Sold - -44228 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Cost of Goods Sold - 44228 Audit Scholarship & Financial Aid Discount Differences - 764876 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships & Financial Aid - 17752132 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 NONDISCRIMINATORY POLICY IS STATED IN ALL BROCHURES, CATALOGS, ETC. THAT ARE DISTRIBUTED TO STUDENTS, PROSPECTIVE STUDENTS, AND OTHERS. THE POLICY STATES, BELHAVEN UNIVERSITY DOES NOT DISCRIMINATE IN THE ADMINISTRATION OF ITS EDUCATION POLICIES, APPLICATIONS FOR ADMISSION, OR SCHOLARSHIP AND LOAN PROGRAMS. THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES OF BELHAVEN UNIVERSITY ARE MADE AVAILABLE TO ALL STUDENTS WHO ARE ENROLLED REGARDLESS OF SEX, RELIGION, COLOR, NATIONAL ORIGIN, HANDICAP, OR AGE. THIS POLICY CAN BE FOUND AT WWW.BELHAVEN.EDU. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT BELHAVEN RECEIVED FINANCIAL AID FROM THE US DEPARTMENT OF EDUCATION AND THE EDUCATION STABALIZATION FUND. EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2024 WERE $36,468,630. true Europe (Including Iceland and Greenland) 0 0 Program Services Grants 42011 Central America and the Caribbean 0 0 Program Services Grants 16000 East Asia and the Pacific 0 0 Program Services Grants 92326 Sub-Saharan Africa 0 0 Program Services Grants 14250 North America (Canada & Mexico only) 0 0 Program Services Grants 16000 Russia and Neighboring States 0 0 Program Services Grants 122996 0 0 0 0 0 0 303583 0 303583 Scholarships & Grants Europe (Including Iceland and Greenland) 1 42011 Tuition Scholarships & Grants Central America and the Caribbean 1 16000 Tuition Scholarships & Grants East Asia and the Pacific 6 92326 Tuition Scholarships & Grants Sub-Saharan Africa 1 14250 Tuition Scholarships & Grants North America (Canada & Mexico only) 1 16000 Tuition Scholarships & Grants Russia and Neighboring States 4 122996 Tuition false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds THE UNIVERSITY MAINTAINS STUDENT FINANCIAL AID RECORDS AND FOLLOWS APPROPRIATE SELECTION CRITERIA FOR ALL GRANTS AND ASSISTANCE AWARDED TO STUDENTS. THE UNIVERSITY HAS AN ACCOUNTING SYSTEM THAT TRACKS GRANT FUNDS EXPENDITURE BY ACCOUNT NUMBER. THE UNIVERSITY HAS AN ANNUAL COMPLIANCE AUDIT CONDUCTED IN ACCORDANCE WITH OMB CIRCULAR A-133 EACH YEAR. FOR THE YEAR ENDED 6/30/2024, THE AUDIT REPORTED THAT THE UNIVERSITY COMPLIED, IN ALL MATERIAL RESPECTS, WITH THE COMPLIANCE REQUIREMENTS OF ITS MAJOR FEDERAL PROGRAMS. 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; RUSSIA AND NEIGHBORING STATES-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part III 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 RUSSIA AND NEIGHBORING STATES -Accrual SUB-SAHARAN AFRICA -Accrual GOLF EVENT 40470 12500 27970 975 2053 0 0 40470 12500 27970 975 2053 3028 24942 true SCHOLARSHIPS & GRANTS 1188 16683673 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE UNIVERSITY MAINTAINS STUDENT FINANCIAL AID RECORDS AND FOLLOWS APPROPRIATE SELECTION CRITERIA FOR ALL GRANTS AND ASSISTANCE AWARDED TO STUDENTS. THE UNIVERSITY HAS AN ANNUAL COMPLIANCE AUDIT CONDUCTED IN ACCORDANCE WITH OMB CIRCULAR A-133 EACH YEAR. FOR THE YEAR ENDED 6/30/2024, THE AUDIT REPORTED THAT THE UNIVERSITY COMPLIED, IN ALL MATERIAL RESPECTS, WITH THE COMPLIANCE REQUIREMENTS OF ITS MAJOR FEDERAL PROGRAMS. X true true X X X false false false false false false false false false Schedule J, Part I, Line 1a Housing allowance or residence for personal use THE PRESIDENT, DR. ROGER PARROTT, RECEIVES A NON-TAXABLE HOUSING ALLOWANCE OF $96,000 AS AN ORDAINED MINISTER. Schedule J, Part II Compensation Table COMPENSATION INFORMATION REQUIRED IN FORM 990, PART VII, SECTION A AND SCHEDULE J, PART II IS PROVIDED IN A TABLE ATTACHED TO THE TAX RETURN DOCUMENT FOLLOWING Schedule O. THE AMOUNTS ARE INCLUDED IN THE ATTACHMENT. MMI Dining Systems LLC - Board Members Gaines P Sturdivant and Cal Wells Substantial Contributor and Greater than 35% Owners 1790869 DINING SERVICES false Schedule L, Part V Line 1 BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: MMI DINING SYSTEMS, LLC- BOARD MEMBERS, GAINES P. STURDIVANT AND CAL WELLS, ARE GREATER THAN 35% OWNERS OF MMI DINING SYSTEMS, LLC. Form 990, Part VI, Line 1a Delegate broad authority to a committee THERE IS AN EXECUTIVE COMMITTEE OF THE BOARD THAT INCLUDES THE FOLLOWING POSITIONS: BOARD CHAIR, FORMER BOARD CHAIR, VICE CHAIR, SECRETARY, AND BOARD COMMITTEE CHAIRS (BOARD COMMITTEES: ACADEMIC AFFAIRS, BUSINESS AFFAIRS & CAMPUS OPERATIONS, AND STUDENT AFFAIRS & ATHLETICS) THE EXECUTIVE COMMITTEE HOLDS FULL POWER AND AUTHORITY TO ACT ON BEHALF OF THE BOARD TO ADOPT, APPROVE, AND AUTHORIZE ANY AND ALL ACTIONS AND MATTERS ON BEHALF OF THE BOARD OF TRUSTEES. THIS COMMITTEE HAS ALL AUTHORITY OVER THE CARE AND DIRECTION OF ALL MATTERS PERTAINING TO THE WELFARE OF THE UNIVERSITY INCLUDING WITHOUT LIMITATION, OPERATIONAL, ACADEMIC, LEGAL, FINANCIAL AND PERSONNEL MATTERS AND WILL DISCHARGE SUCH ADDITIONAL DUTIES AS THE BOARD MAY ASSIGN TO IT FROM TIME TO TIME. Form 990, Part VI, Line 11b Review of form 990 by governing body A COPY OF FORM 990 IS SENT VIA EMAIL TO ALL BOARD MEMBERS. THE 990 IS REVIEWED INTERNALLY BY THE CONTROLLER AND THE CFO. Form 990, Part VI, Line 12c Conflict of interest policy THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES ITS CONFLICT OF INTEREST POLICY BY REQUIRING ALL TRUSTEES AND OFFICERS TO COMPLETE AN ANNUAL CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRE. THE QUESTIONNAIRE IS REVIEWED BY THE EXECUTIVE COMMITTEE AND THE PRESIDENT. IF A CONFLICT ARISES THE INTERESTED MEMBER IS REQUIRED TO DISCLOSE THE CONFLICT/POTENTIAL CONFLICT. FURTHERMORE, THE INTERESTED MEMBER IS PROHIBITED FROM VOTING ON ANY MATTERS RELATED TO THE CONFLICT/POTENTIAL CONFLICT. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE COMPENSATION OF THE PRESIDENT IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD. THE PRESIDENT REVIEWS AND APPROVES COMPENSATION OF TOP MANAGEMENT. THE ANNUAL CCC COMPENSATION SURVEY IS REVIEWED BY THE HUMAN RESOURCES DIRECTOR AND THE PRESIDENT TO ENSURE COMPENSATION LEVELS ARE APPROPRIATE. THE REVIEWS ARE DOCUMENTED IN EMAIL TRANSMITTALS WITH BOARD MEMBERS. THE LAST REVIEW WAS COMPLETED IN OCTOBER OF 2024. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE PRESIDENT, CFO, AND DIRECTOR OF HR REVIEW COMPENSATION OF KEY EMPLOYEES. THE ANNUAL CCC COMPENSATION SURVEY IS REVIEWED BY THE HUMAN RESOURCES DIRECTOR AND THE PRESIDENT TO ENSURE COMPENSATION LEVELS ARE APPROPRIATE. THE REVIEWS ARE DOCUMENTED IN EMAIL TRANSMITTALS WITH BOARD MEMBERS. THE LAST REVIEW WAS COMPLETED IN OCTOBER OF 2024. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Gain ON INTEREST RATE SWAP - 12770; Audit Scholarship & Financial Aid Discount Differences - -764876;