Civic Intelligence

Clemson University Continuing Education & Conference Complex Corporation

990 • Fiscal year 2021 • EIN 57-1002122

Jul 01, 2020 to Jun 30, 2021 • Filed on Apr 29, 2022

240 Madren Center DriveClemson, SC 29634-0001

(864) 656-3630

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

84th percentile

0.60x

Higher debt load relative to assets than 84% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

79th percentile

0.74x

Higher debt load relative to revenue than 79% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

56th percentile

16%

Higher net margin than 56% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

94th percentile

$481,238

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

56th percentile

12%

Faster asset growth than 56% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

70th percentile

32%

Faster revenue growth than 70% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$6,105,047

Up $654,889 (+12%) from 2020

Net Assets

Up

$2,421,231

Up $782,464 (+48%) from 2020

Liabilities

Down

$3,683,816

Down $127,575 (-3.3%) from 2020

Revenue

Up

$4,960,851

Up $1,207,975 (+32%) from 2020

Expenses

Down

$4,178,387

Down $158,372 (-3.7%) from 2020

Net Income

Up

$782,464

Up $1,366,347 (+234%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2010: $5,766,552Liabilities 2010: $4,480,970Net Assets 2010: $1,285,5822010Assets 2011: $5,084,887Liabilities 2011: $3,860,106Net Assets 2011: $1,224,7812011Assets 2012: $4,328,962Liabilities 2012: $2,960,290Net Assets 2012: $1,368,6722012Assets 2013: $3,877,265Liabilities 2013: $2,480,846Net Assets 2013: $1,396,4192013Assets 2014: $3,893,003Liabilities 2014: $2,307,626Net Assets 2014: $1,585,3772014Assets 2015: $5,936,910Liabilities 2015: $4,522,208Net Assets 2015: $1,414,7022015Assets 2016: $6,441,481Liabilities 2016: $5,250,684Net Assets 2016: $1,190,7972016Assets 2017: $6,509,828Liabilities 2017: $4,813,543Net Assets 2017: $1,696,2852017Assets 2018: $6,391,573Liabilities 2018: $4,455,722Net Assets 2018: $1,935,8512018Assets 2019: $6,326,914Liabilities 2019: $4,104,264Net Assets 2019: $2,222,6502019Assets 2020: $5,450,158Liabilities 2020: $3,811,391Net Assets 2020: $1,638,7672020Assets 2021: $6,105,047Liabilities 2021: $3,683,816Net Assets 2021: $2,421,2312021Assets 2022: $6,703,214Liabilities 2022: $3,462,378Net Assets 2022: $3,240,8362022Assets 2023: $6,415,782Liabilities 2023: $2,934,634Net Assets 2023: $3,481,1482023Assets 2024: $8,381,097Liabilities 2024: $2,440,316Net Assets 2024: $5,940,7812024

Highlighted filing

2021

Assets$6,105,047
Liabilities$3,683,816
Net Assets$2,421,231

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $3,508,2312010Expenses 2011: $3,484,2632011Expenses 2012: $3,425,4592012Expenses 2013: $3,465,8662013Revenue 2014: $3,534,709Expenses 2014: $3,322,611Net Income 2014: $212,0982014Revenue 2015: $3,446,498Expenses 2015: $3,617,173Net Income 2015: -$170,6752015Revenue 2016: $3,655,260Expenses 2016: $3,879,165Net Income 2016: -$223,9052016Revenue 2017: $4,402,760Expenses 2017: $3,897,272Net Income 2017: $505,4882017Revenue 2018: $4,269,813Expenses 2018: $4,030,247Net Income 2018: $239,5662018Revenue 2019: $4,565,196Expenses 2019: $4,278,397Net Income 2019: $286,7992019Revenue 2020: $3,752,876Expenses 2020: $4,336,759Net Income 2020: -$583,8832020Revenue 2021: $4,960,851Expenses 2021: $4,178,387Net Income 2021: $782,4642021Revenue 2022: $5,396,381Expenses 2022: $4,576,776Net Income 2022: $819,6052022Revenue 2023: $5,425,302Expenses 2023: $5,184,990Net Income 2023: $240,3122023Revenue 2024: $8,043,058Expenses 2024: $5,583,425Net Income 2024: $2,459,6332024

Highlighted filing

2021

Revenue$4,960,851
Expenses$4,178,387
Net Income$782,464
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 29, 2022
Return Version
2020v4.2
Gross Receipts
$5,106,927
Mission and Program Overview

Mission

The corporation exists to own, operate, and manage the martin inn and the walker golf course. in addition, the corporation, on a daily basis, manages the madren conference center for clemson university.

Operation & management of clemson university's continuing education & conference facilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,804,621$4,132,613▼ $672,008
Savings and Temporary Cash Investments$525,466$1,821,543▲ $1,296,077
Accounts Receivable$41,521$80,978▲ $39,457
Inventories for Sale or Use$61,439$46,453▼ $14,986
Prepaid Expenses and Deferred Charges$17,111$23,460▲ $6,349
Total Assets$5,450,158$6,105,047▲ $654,889
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,110,303$2,828,051▼ $282,252
Unsecured Notes Loans Payable$384,500$535,000▲ $150,500
Accounts Payable and Accrued Expenses$239,792$257,331▲ $17,539
Deferred Revenue$45,839$42,002▼ $3,837
Other Liabilities$30,957$21,432▼ $9,525
Total Liabilities$3,811,391$3,683,816▼ $127,575
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,638,767$2,421,231▲ $782,464
Total Net Assets Fund Balance$1,638,767$2,421,231▲ $782,464
Total Liabilities and Net Assets / Fund Balance$5,450,158$6,105,047▲ $654,889

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,008,691$5,546,765$8,555,456
Leasehold Improvements$823,936$6,337,625$7,161,561
Equipment$299,986$2,559,547$2,859,533
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sharon FranksGeneral ManagerFT$116,197$18,871$135,068
Don GarrettSuperintendentFT$129,398$2,039$131,437
Janice BishopCFO Conference CenterPT$120,051$2,212$122,263
Brent JessupGolf ProFT$100,333$16,644$116,977

Board Members and Trustees

NameTitle
Max AllenChair
Jack JacksonDirector
Jim Creel JrDirector
Stephen HutchinsonDirector
Teresa ColeDirector
William Rad PageDirector
Anthony WagnerSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
J Davis INCHotel Renovation Contractor109 NUNNALLY RD, Anderson, SC 29625$309,359
Shg Southern Hospitality Group LLCProperty Management Services209 SPAULDING FARM RD, Greenville, SC 29615$237,000
Revenue and Support

Revenue Composition

Contributions and Grants
$384,500
Program Service Revenue
$4,493,452
Investment Income
$1,632
Other Revenue
$81,267
Change in Net Assets
$782,464

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,960,851
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$146,076
Total Revenue per Audited Statements
$5,106,927
Total Revenue per Form 990
$4,960,851
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,265,613
Salaries, Compensation, and Employee Benefits$1,912,774
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,150,443$313,514-$1,463,957
Depreciation Depletion$686,283--$686,283
Fees for Services Management-$237,000-$237,000
Occupancy$215,648--$215,648
Other Employee Benefits$151,719$44,311-$196,030
Current Officers, Directors, Trustees, and Key Employees-$119,210-$119,210
Payroll Taxes$74,275$36,109-$110,384
Interest$25,940$73,829-$99,769
Insurance$17,638$50,570-$68,208
Other Expenses$63,312--$63,312
All Other Expenses$34,263$20,717-$54,980
Office Expenses$26,626$24,670-$51,296
Fees for Services Other$16,133$10,639-$26,772
Pension Plan Contributions$9,936$13,257-$23,193
Fees for Services Accounting-$16,540-$16,540
Information Technology$4,720$8,709-$13,429
Advertising$58$9,856-$9,914
Travel$556$2,210-$2,766
Total Functional Expenses$3,197,246$981,141$0$4,178,387

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,324,463
Expenses per Audited Statements$4,178,387
Total Expenses per Form 990$4,178,387
Expenses Not Reported on Form 990$146,076
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Life Member Dues$21,432
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Southern hospitality group, the management company, has the ability to serve as an agent for complex corporation in matters including hiring, firing, and supervising personnel, planning and executing budgets, and supervising operations of the property including the martin inn and walker course.

Form 990, Part VI, Section A, Line 7A

The chairman and secretary/treasurer are appointed by the president of clemson university to serve as officer directors. They must be employees of clemson university. The chairman of the clemson university foundation appoints two members from the clemson university foundation board to serve on the board.

Form 990, Part VI, Section A, Line 8B

The board consists of seven members and there are no committees.

Form 990, Part VI, Section B, Line 11B

The form 990 is sent to the board for review and comment prior to the filing deadline.

Form 990, Part VI, Section B, Line 12C

The organization has an employee manual which includes a conflict of interest policy. All employees are required to sign for receipt, acceptance, and compliance with the employee manual and all policies stated within the manual. Officers and directors must review and sign a yearly statement acknowledging compliance with a code of conduct policy that contains a conflict of interest section.

Form 990, Part VI, Section B, Line 15B

The cfo is an employee of the clemson university continuing education & conference complex corporation. The cfo's compensation package was set and approved by the officers of the complex corporation board of directors. Two officers of the board are also employees of clemson university. Their pay is set by clemson university's human resource department within the guidelines established by the state of south carolina and their compensation is related to work performed as employees of the university.

Form 990, Part VI, Section C, Line 19

As a clemson university supporting organization, the corporation is considered subject to the freedom of information act and makes any documents requested available to the public.

Filing and Contact Details

Filer

Filer Name
Clemson University Continuing Education
EIN
57-1002122
Phone
8646563630
Address
240 MADREN CENTER DRIVE, CLEMSON, SC 29634-0001

Signing Officer

Name
Janice Bishop
Title
CFO
Phone
8646563630
Signed
2022-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Max Allen
Formed
1993
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
5
Employees
134
Volunteers
17

Preparer

Firm
Cherry Bekaert Llp
Address
110 EAST COURT STREET SUITE 500, GREENVILLE, SC 29601
Preparer
Amanda Adams
Phone
8642333981
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The corporation's policy is to record a liability for any tax position taken that is beneficial to the corporation, including any related interest and penalties, when it is more likely than not the position taken by management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Management believes that there are no such positions as of june 30, 2021 and 2020 and, accordingly, no liability has been accrued.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 146,076.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 146,076.

Raw XML AppendixShowing 400 of 601 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0239792
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0257331
IRS990/AccountsReceivableGrp/BOYAmt041521
IRS990/AccountsReceivableGrp/EOYAmt080978
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0OPERATION & MANAGEMENT OF CLEMSON UNIVERSITY'S CONTINUING EDUCATION & CONFERENCE FACILITIES.
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/ManagementAndGeneralAmt09856
IRS990/AdvertisingGrp/ProgramServicesAmt058
IRS990/AdvertisingGrp/TotalAmt09914
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt020717
IRS990/AllOtherExpensesGrp/ProgramServicesAmt034263
IRS990/AllOtherExpensesGrp/TotalAmt054980
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0LISA MARCUS DIRECTOR ARO
IRS990/BooksInCareOfDetail/PhoneNum08646561873
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0391 COLLEGE AVE STE 302
IRS990/BooksInCareOfDetail/USAddress/CityNm0CLEMSON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029634
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt02
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0119210
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0119210
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0309359
IRS990/ContractorCompensationGrp/CompensationAmt1237000
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0109 NUNNALLY RD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1209 SPAULDING FARM RD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0ANDERSON
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1GREENVILLE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0SC
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1SC
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd029625
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd129615
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0J DAVIS INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1SHG SOUTHERN HOSPITALITY GROUP LLC
IRS990/ContractorCompensationGrp/ServicesDesc0HOTEL RENOVATION CONTRACTOR
IRS990/ContractorCompensationGrp/ServicesDesc1PROPERTY MANAGEMENT SERVICES
IRS990/CostOfGoodsSoldAmt0146076
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0384500
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01632
IRS990/CYOtherExpensesAmt02265613
IRS990/CYOtherRevenueAmt081267
IRS990/CYProgramServiceRevenueAmt04493452
IRS990/CYRevenuesLessExpensesAmt0782464
IRS990/CYSalariesCompEmpBnftPaidAmt01912774
IRS990/CYTotalExpensesAmt04178387
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04960851
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt045839
IRS990/DeferredRevenueGrp/EOYAmt042002
IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0686283
IRS990/DepreciationDepletionGrp/TotalAmt0686283
IRS990/Desc0THE GOLF COURSE IS USED IN CONJUNCTION WITH THE CLEMSON UNIVERSITY TURF GRASS RESEARCH, GOLF COURSE TURF MANAGEMENT, ACADEMIC PROGRAMS AND INTERNSHIPS FOR STUDENTS IN PARKS, RECREATION, AND TOURISM MANAGEMENT, TURFGRASS MANAGEMENT, RESEARCH STREAM FLOW MANAGEMENT AND DYNAMICS, STUDENT LIFE ENHANCEMENT, FIELD TRIPS FOR CLEMSON STUDENTS AND IS THE PERMANENT HOME FOR THE CLEMSON PGM PROGRAM. THE COURSE IS ALSO THE HOST OF TURFGRASS MANAGEMENT FIELD DAY. THIS GOLF COURSE IS INNOVATIVE IN THAT IT IS COMPLETELY ACCESSIBLE TO THE HANDICAPPED.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt0134
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01803556
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt016540
IRS990/FeesForServicesAccountingGrp/TotalAmt016540
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0237000
IRS990/FeesForServicesManagementGrp/TotalAmt0237000
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt010639
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt016133
IRS990/FeesForServicesOtherGrp/TotalAmt026772
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt036.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt136.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt720.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt720.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt021591
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120534
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt72212
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt82039
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt918871
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1016644
IRS990/Form990PartVIISectionAGrp/PersonNm0MAX ALLEN
IRS990/Form990PartVIISectionAGrp/PersonNm1ANTHONY WAGNER
IRS990/Form990PartVIISectionAGrp/PersonNm2TERESA COLE
IRS990/Form990PartVIISectionAGrp/PersonNm3JIM CREEL JR
IRS990/Form990PartVIISectionAGrp/PersonNm4STEPHEN HUTCHINSON
IRS990/Form990PartVIISectionAGrp/PersonNm5JACK JACKSON
IRS990/Form990PartVIISectionAGrp/PersonNm6WILLIAM RAD PAGE
IRS990/Form990PartVIISectionAGrp/PersonNm7JANICE BISHOP
IRS990/Form990PartVIISectionAGrp/PersonNm8DON GARRETT
IRS990/Form990PartVIISectionAGrp/PersonNm9SHARON FRANKS
IRS990/Form990PartVIISectionAGrp/PersonNm10BRENT JESSUP
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7120051
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8129398
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9116197
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10100333
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0284305
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1460704
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7CFO CONFERENCE CENTER
IRS990/Form990PartVIISectionAGrp/TitleTxt8SUPERINTENDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9GENERAL MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt10GOLF PRO
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt0384500
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt05106927
IRS990/GrossSalesOfInventoryAmt0227343
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt08709
IRS990/InformationTechnologyGrp/ProgramServicesAmt04720
IRS990/InformationTechnologyGrp/TotalAmt013429
IRS990/InsuranceGrp/ManagementAndGeneralAmt050570
IRS990/InsuranceGrp/ProgramServicesAmt017638
IRS990/InsuranceGrp/TotalAmt068208
IRS990/InterestGrp/ManagementAndGeneralAmt073829
IRS990/InterestGrp/ProgramServicesAmt025940
IRS990/InterestGrp/TotalAmt099769
IRS990/InventoriesForSaleOrUseGrp/BOYAmt061439
IRS990/InventoriesForSaleOrUseGrp/EOYAmt046453
IRS990/InvestmentIncomeGrp/ExclusionAmt01632
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01632
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt014443937
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04804621
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04132613
IRS990/LandBldgEquipCostOrOtherBssAmt018576550
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE CORPORATION EXISTS TO OWN, OPERATE, AND MANAGE THE MARTIN INN AND THE WALKER GOLF COURSE. IN ADDITION, THE CORPORATION, ON A DAILY BASIS, MANAGES THE MADREN CONFERENCE CENTER FOR CLEMSON UNIVERSITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt03110303
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02828051
IRS990/NetAssetsOrFundBalancesBOYAmt01638767
IRS990/NetAssetsOrFundBalancesEOYAmt02421231
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt012528
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt081267
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt068739
IRS990/NetUnrelatedBusTxblIncmAmt0203521
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01638767
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02421231
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0215648
IRS990/OccupancyGrp/TotalAmt0215648
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt024670
IRS990/OfficeExpensesGrp/ProgramServicesAmt026626
IRS990/OfficeExpensesGrp/TotalAmt051296
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt044311
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0151719
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0196030
IRS990/OtherExpensesGrp/Desc0GOLF COURSE EXPENSES
IRS990/OtherExpensesGrp/Desc1HOTEL ROOM EXPENSE
IRS990/OtherExpensesGrp/Desc2CREDIT CARD FEES
IRS990/OtherExpensesGrp/ProgramServicesAmt0594308
IRS990/OtherExpensesGrp/ProgramServicesAmt1125388
IRS990/OtherExpensesGrp/ProgramServicesAmt263312
IRS990/OtherExpensesGrp/TotalAmt0594308
IRS990/OtherExpensesGrp/TotalAmt1125388
IRS990/OtherExpensesGrp/TotalAmt263312
IRS990/OtherLiabilitiesGrp/BOYAmt030957
IRS990/OtherLiabilitiesGrp/EOYAmt021432
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0313514
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01150443
IRS990/OtherSalariesAndWagesGrp/TotalAmt01463957
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt036109
IRS990/PayrollTaxesGrp/ProgramServicesAmt074275
IRS990/PayrollTaxesGrp/TotalAmt0110384
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt013257
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt09936
IRS990/PensionPlanContributionsGrp/TotalAmt023193
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017111
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt023460
IRS990/PrincipalOfficerNm0MAX ALLEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0721110
IRS990/ProgramServiceRevenueGrp/BusinessCd1713910
IRS990/ProgramServiceRevenueGrp/BusinessCd2713910
IRS990/ProgramServiceRevenueGrp/Desc0JAMES F. MARTIN INN
IRS990/ProgramServiceRevenueGrp/Desc1THE WALKER COURSE
IRS990/ProgramServiceRevenueGrp/Desc2GOLF MEMBERSHIP REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01854838
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1360444
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt288750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02321097
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11523426
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2648929
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0466259
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt11162982
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt2560179
IRS990/ProgSrvcAccomActy2Grp/Desc0THE HOTEL IS USED TO PROVIDE LODGING AND FACILITIES FOR PROGRAMS CONNECTED WITH CLEMSON UNIVERSITY IN CONJUNCTION WITH ACTIVITIES AND PROGRAMS HELD AT THE CLEMSON UNIVERSITY CONTINUING EDUCATION CENTER AND CLEMSON UNIVERSITY. THE HOTEL PROVIDES CLEMSON UNIVERSITY STUDENTS WITH A REAL LIFE LEARNING ENVIRONMENT FOCUSING ON THE ACTIVITIES ASSOCIATED WITH HOSPITALITY MANAGEMENT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01393690
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01854838
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt023902
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt07811
IRS990/PYOtherExpensesAmt02278099
IRS990/PYOtherRevenueAmt067665
IRS990/PYProgramServiceRevenueAmt03653498
IRS990/PYRevenuesLessExpensesAmt0-583883
IRS990/PYSalariesCompEmpBnftPaidAmt02058660
IRS990/PYTotalExpensesAmt04336759
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03752876
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0782464
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0461722
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0525466
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01821543
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType3FuncIntGrp/GovernmentalEntityInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE CHAIRMAN AND SECRETARY/TREASURER ARE APPOINTED BY THE PRESIDENT OF CLEMSON UNIVERSITY AND ARE EMPLOYEES OF CLEMSON UNIVERSITY. BECAUSE OF THIS RELATIONSHIP, THE UNIVERSITY HAS A SIGNIFICANT VOICE IN THE ORGANIZATION'S INVESTMENT POLICIES AND OTHER USE OF INCOME OR ASSETS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE ORGANIZATION HAS BEEN ORGANIZED, AND AT ALL TIMES SHALL BE OPERATED, EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, AND TO CARRY OUT THE PURPOSES OF CLEMSON UNIVERSITY, A SOUTH CAROLINA STATE AGENCY, IN CONNECTION WITH ITS EDUCATIONAL AND CHARITABLE PURPOSES.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION D, LINE 3:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION E, LINE 1C:
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0576000254
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd06
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CLEMSON UNIVERSITY
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt03008691
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05546765
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt08555456
IRS990ScheduleD/EquipmentGrp/BookValueAmt0299986
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02559547
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02859533
IRS990ScheduleD/ExpensesNotReportedAmt0146076
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04178387
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0823936
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06337625
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt07161561
IRS990ScheduleD/OtherExpensesIncludedAmt0146076
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt021432
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LIFE MEMBER DUES
IRS990ScheduleD/OtherRevenueAmt0146076

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.38$2.44$5.94$8.04$5.58$2.46
2023Detailed filing. Detailed filing data is available for this year.$6.42$2.93$3.48$5.43$5.18$0.24
2022Detailed filing. Detailed filing data is available for this year.$6.70$3.46$3.24$5.40$4.58$0.82
2021Detailed filing. Detailed filing data is available for this year.$6.11$3.68$2.42$4.96$4.18$0.78
2020Detailed filing. Detailed filing data is available for this year.$5.45$3.81$1.64$3.75$4.34$0.58
2019Detailed filing. Detailed filing data is available for this year.$6.33$4.10$2.22$4.57$4.28$0.29
2018Detailed filing. Detailed filing data is available for this year.$6.39$4.46$1.94$4.27$4.03$0.24
2017Detailed filing. Detailed filing data is available for this year.$6.51$4.81$1.70$4.40$3.90$0.51
2016Detailed filing. Detailed filing data is available for this year.$6.44$5.25$1.19$3.66$3.88$0.22
2015Detailed filing. Detailed filing data is available for this year.$5.94$4.52$1.41$3.45$3.62$0.17
2014Detailed filing. Detailed filing data is available for this year.$3.89$2.31$1.59$3.53$3.32$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.88$2.48$1.40$3.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.33$2.96$1.37$3.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.08$3.86$1.22$3.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.77$4.48$1.29$3.51