2025-02-26T13:51:14+00:00 2024-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-07-01 570314390 Erskine College and Theological Seminary ERSK 8643798812 PO Box 338 Due West SC 29639 Dr Steven Adamson Presdient 8643798812 2025-02-26 true true Daren Daiga P01074795 5055022746 2025-02-26 2023 2025-03-06 01:10:19Z Dr Steven Adamson PO Box 338 Due West SC 29639 49735517 false X www.erskine.edu X 1837 SC Christian liberal arts college and graduate theological seminary. 14 14 498 17 0 0 2522403 5046595 39331291 39350808 1332508 1465456 34396 698438 43220598 46561297 23252941 22248173 0 0 9475001 10518128 0 12335 481276 13575066 13656083 46303008 46434719 -3082410 126578 68664975 73220738 19149700 21668010 49515275 51552728 Erskine College exists to glorify God as a Christian academic community where students are equipped to flourish as whole persons for lives of service through the pursuit of undergraduate liberal arts and graduate theological education. false false 42209567 22248173 39350808 Erskine College is a comprehensive, fully accredited, Christian college and theological seminary offering undergraduate, master's, and doctoral degrees to approximately 850 students. The college program offers 25 baccalaureate majors, and the seminary offers 5 master's degrees and a doctor of ministry degree. Scholarships are awarded to eligible students based on financial need and academic merit allowing students to be equipped to flourish as whole persons for lives of service through the pursuit of undergraduate liberal arts and graduate theological education in a Christ-centered environment. 42209567 true true false true false false true false true true true false false true false true false true false false false false false false false false false true true false false false false false false false false true false false false false true true false false false true X 1310 0 true 498 true false false false false false false false false false false false false false X 14 14 false false false false false true true true true false false true true true true true true true true false SC X Shelby Crowley 8643798812 PO Box 338 Due West SC 29639 Mr MS Whitehurst Trustee- Chair 2.0 X X 0 0 0 Ms MM Kiser Trustee - Secretary 2.0 X X 0 0 0 Rev AF Shoger Trustee - Vice Chair 2.0 X X 0 0 0 Dr AS Campbell Trustee 2.0 X 0 0 0 Dr JC Bouwkamp Trustee 2.0 X 0 0 0 Mr CA Runyan Trustee 2.0 X 0 0 0 Mr CM Walker Jr Trustee 2.0 X 0 0 0 Mr EP Cook Trustee 2.0 X 0 0 0 Mr JB Garrett Trustee 2.0 X 0 0 0 Mr WH Powell Trustee 2.0 X 0 0 0 Mrs SC Burriss Trustee 2.0 X 0 0 0 Ms KJ Claxton Trustee 2.0 X 0 0 0 Rev DM Smith Trustee 2.0 X 0 0 0 Rev E Ray Trustee 2.0 X 0 0 0 Dr Steve Adamson President 45.0 X 209735 0 61729 Mr Darrell Proffitt VP Finance, Treasurer 45.0 X 118690 0 11310 Mrs NG Jones Assistant Secretary 40.0 X 49929 0 11128 Mr Mark L Peeler Director of Athletics 40.0 X 105090 0 90586 Mr Robert Clarke VP Operations 45.0 X 128992 0 0 612436 0 174753 4 false true false Aramark Campus Services PO Box 978839 Dallas TX 753978839 food service, cafeteria 3472506 Aramark Facility Services PO Box 978839 Dallas TX 753978839 facility maintenance 2863668 Gaines MechanicalLLC PO Box 5345 Anderson SC 29623 construction repair 381830 Trehel Corporation 914 Pendleton St Greenville SC 29601 engineering 379504 Barnes & Noble College PO Box 713660 Philadelphia PA 19170 bookstore management 310119 7 465952 199790 4380853 298674 5046595 Student Tuition & Fees 611710 29876489 29876489 Auxiliary Enterprises 611710 8971000 8971000 Bookstore Sales 611710 42130 42130 461189 461189 0 0 39350808 852219 852219 33208 4951 28257 0 28257 28257 3777691 3164454 613237 0 613237 613237 6188 0 4815 1373 1373 Insurance settlement 93808 93808 Rebate Income 575000 575000 0 0 0 0 668808 46561297 39350808 0 2163894 22248173 22248173 480626 368185 94622 17819 8523838 6529711 1678115 316012 89224 68350 17566 3308 856331 655995 168589 31747 568109 435202 111845 21062 160852 160852 89273 89273 12335 12335 171978 171978 0 0 0 0 69679 69679 997815 752491 231533 13791 177134 177134 428299 428299 610121 591546 15342 3233 1098711 866993 231718 743028 586324 156704 524423 524423 Food services 2941708 2941708 Athletic teams 1175284 1175284 Facility management 2079688 1641083 438605 Repairs and Maintenance 55921 55921 2332169 2270200 0 61969 46434719 42209567 3743876 481276 808825 1394323 86272 242519 1551766 2704544 0 0 0 0 61538 175034 176752 62027087 34545696 25306348 27481391 37524466 25737970 794045 13295911 1479283 851620 938936 1274170 68664975 73220738 1196061 490963 691986 386542 0 0 11476669 17460735 2700000 150000 3084984 3179770 19149700 21668010 X 6563132 18923567 42952143 32629161 49515275 51552728 68664975 73220738 X 126578 1119491 566756 224628 X false true X true true true X 3838065 3609447 3783530 2522403 5046595 18800040 0 0 3838065 3609447 3783530 2522403 5046595 18800040 1189915 17610125 1041384 1143913 1889122 484842 885427 5444688 2814 1373 4187 0 0 0 0 668808 668808 24917723 190164008 0.7067 0.6861 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School 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 - INSURANCE SETTLEMENT, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 668808.0, COLUMN F - 668808.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 1088 1088 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY The portion of memberships dues designated as lobbying expenditures. 0 938936 X X false 38378754 249520 2411993 408710 1923230 38708327 39210574 150417 3146486 1340094 2788629 38378754 48164170 90035 -4944341 740508 3358782 39210574 41606072 418493 8717634 772520 1805509 48164170 43443908 35417 695847 2569100 41606072 0.2909 0.7091 0.0 false false 1220000 458469 1678469 49575296 25196030 24379266 9529581 8827346 702235 1243741 522320 721421 27481391 Cash surrender value of life insurance 33198 F U.S. government securities Other fixed income 9315901 F Alternative investments 3270419 F Pooled income funds 45543 F Mineral rights 630850 F 13295911 US Government Loan Funds - Refundable 39559 Annuities Payable 84907 Trust Liabilities 2401579 Asset Retirement Obligations 316461 Right of use liability - Operating 148000 Right of use liability - Financing 189264 3179770 25495031 1119491 234394 1353885 24141146 171978 22248173 22420151 46561297 24024334 9766 9766 24014568 171978 22248173 22420151 46434719 Schedule D, Part III, Line 4 Collections of art - description of collections The College maintains an art center that displays works of art including paintings, music boxes, furniture, and other items to the public. The collection enriches the campus community and provides the art students (studio artists and art history majors) with examples of various art mediums used in classroom instruction. The College displays the artwork free of charge to the public. Schedule D, Part V, Line 4 Intended uses of endowment funds The College's endowment intends to provide scholarships to students, help fund department chairs, and fund other restricted program expenses. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rental Expenses - 4951 Fundraising Event Expenses - 4815 Change in Value of Split Interest Agreements - 224628 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Student Financial Aid - 22248173 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expenses - 4951 Fundraising Event Expenses - 4815 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Student Financial Aid - 22248173 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 publicizes its racially nondiscriminatory policy on the homepage of its website at all times during the taxable year in a manner reasonably expected to be noticed by visitors. The policy is also made available through local print media outlets and college and seminary catalogs. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The College receives Federal and State funds to provide financial aid for students. true Scholarships 803 19022836 Athletic Scholarships 294 3225337 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The College monitors enrollment and the Financial Aid Office of the College keeps the requisite records in either an electronic or hard copy form. No cash changes hands and funds are directly applied to student accounts. X X true true X X X false false false false false false false false false Dr Steve Adamson President 209735 0 0 0 0 0 0 0 61729 0 271464 0 0 0 Mr Mark L Peeler Director of Athletics 105090 0 0 0 0 0 2910 0 87676 0 195676 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Housing Allowance: 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 Personal Services: The University provides grounds care and housekeeping for the home on University grounds since the President hosts functions for the University at his home. These services are provided as a nontaxable benefit to the President. X 1 37000 Cost X 9 261674 Market value 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, Part V, Line 7h Erskine College has chosen not to file a form 1098-C for a donated vehicle. The vehicle was donated by a municipality for which it is expected that there would be no benefit from a charitable income tax deduction. Form 990, Part VI, Line 1a Delegate broad authority to a committee The governing body delegates broad authority to an Executive Committee consisting of the Board Officers and Board Committee Chairs. The Executive Committee has full power and authority to act and to transact any business for and on behalf of the College and in the place of the Board of Trustees during the interim between meetings of the Board of Trustees except the Executive Committee may not appoint or remove Corporate Officers, nor make a bulk sale, dissolve the corporation, alter Bylaws, or authorize degrees. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The College is an institution of the General Synod of the Associate Reformed Presbyterian Church (ARPC). The ARPC appoints the College's trustees and must approve all changes or amendments to the College's charter. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders See explanation for Part VI, Section A, Line 7a. 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 complete conflict of interest forms on an annual basis. All other institution staff complete the forms every other year. These forms are reviewed by management and a report is given to the Board of Trustees each year at the February meeting. If a conflict of interest were to arise, all material facts are disclosed to the Committee on Trustees; the proposed contract, transaction, or relationship is examined to determine if it is in the best interest of the college, and the decision is documented; and the individual who has an interest excuses him/herself from the discussion preceding the vote and the vote to approve the proposed contract or transaction. Form 990, Part VI, Line 15a Process to establish compensation of top management official The President's compensation is reviewed on an annual basis as part of a performance review by the Executive Committee. Compensation is compared against information obtained from Form 990s of other institutions similar in size to Erskine and compensation surveys and studies are also used. The process includes contemporaneous substantiation of the deliberation and decision. Form 990, Part VI, Line 15b Process to establish compensation of other employees The President negotiates and sets the compensation for other officers. Compensation is compared against other institutions similar in size to Erskine. This process is documented during the board approval of the budget. 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 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 461189, Related or Exempt Function Revenue: 461189, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of split interest agreements - 224628; General Synod of the Associate Reformed Presbyterian Church 1 Cleveland St Ste 110 Greenville SC 29601 576030380 Convention of churches SC 501(c)(3) 1 NA false Charitable remainder unitrust (6) Trust SC Erskine College and Theological Seminary true false false true false false false false false false false false false false false false false false false false