Civic Intelligence

Thomas University Inc.

990 • Fiscal year 2021 • EIN 58-0644897

Jun 01, 2020 to May 31, 2021 • Filed on Apr 08, 2022

1501 Millpond RdThomasville, GA 31792

(229) 226-1621

Siviq Scores

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

Liabilities / Assets

57th percentile

0.23x

Higher debt load relative to assets than 57% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

57th percentile

0.29x

Higher debt load relative to revenue than 57% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

50th percentile

12%

Higher net margin than 50% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

72nd percentile

$253,531

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

53rd percentile

11%

Faster asset growth than 53% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

47th percentile

10%

Faster revenue growth than 47% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Assets

Up

$24,698,960

Up $2,514,835 (+11%) from 2020

Net Assets

Up

$19,009,666

Up $3,946,595 (+26%) from 2020

Liabilities

Down

$5,689,294

Down $1,431,760 (-20%) from 2020

Revenue

Up

$19,833,673

Up $1,835,837 (+10%) from 2020

Expenses

Down

$17,369,014

Down $294,088 (-1.7%) from 2020

Net Income

Up

$2,464,659

Up $2,129,925 (+636%) from 2020

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $14,143,994Liabilities 2010: $2,373,460Net Assets 2010: $11,770,5342010Assets 2011: $15,387,793Liabilities 2011: $2,931,733Net Assets 2011: $12,456,0602011Assets 2012: $17,453,927Liabilities 2012: $4,342,864Net Assets 2012: $13,111,0632012Assets 2013: $18,275,286Liabilities 2013: $5,183,660Net Assets 2013: $13,091,6262013Assets 2014: $17,764,766Liabilities 2014: $4,731,021Net Assets 2014: $13,033,7452014Assets 2015: $19,495,666Liabilities 2015: $4,447,634Net Assets 2015: $15,048,0322015Assets 2016: $22,265,386Liabilities 2016: $6,247,206Net Assets 2016: $16,018,1802016Assets 2017: $22,865,834Liabilities 2017: $7,188,249Net Assets 2017: $15,677,5852017Assets 2018: $22,672,109Liabilities 2018: $7,547,247Net Assets 2018: $15,124,8622018Assets 2019: $21,866,381Liabilities 2019: $6,903,536Net Assets 2019: $14,962,8452019Assets 2020: $22,184,125Liabilities 2020: $7,121,054Net Assets 2020: $15,063,0712020Assets 2021: $24,698,960Liabilities 2021: $5,689,294Net Assets 2021: $19,009,6662021Assets 2022: $24,383,052Liabilities 2022: $5,339,106Net Assets 2022: $19,043,9462022Assets 2023: $24,739,402Liabilities 2023: $5,969,303Net Assets 2023: $18,770,0992023Assets 2024: $27,856,340Liabilities 2024: $8,675,707Net Assets 2024: $19,180,6332024

Highlighted filing

2021

Assets$24,698,960
Liabilities$5,689,294
Net Assets$19,009,666

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $10,738,3052010Expenses 2011: $11,985,0192011Expenses 2012: $12,056,9862012Revenue 2013: $12,260,582Expenses 2013: $12,280,019Net Income 2013: -$19,4372013Revenue 2014: $15,515,838Expenses 2014: $15,936,405Net Income 2014: -$420,5672014Revenue 2015: $17,797,652Expenses 2015: $15,947,616Net Income 2015: $1,850,0362015Revenue 2016: $18,538,998Expenses 2016: $17,226,943Net Income 2016: $1,312,0552016Revenue 2017: $17,513,504Expenses 2017: $18,334,543Net Income 2017: -$821,0392017Revenue 2018: $17,777,311Expenses 2018: $18,594,015Net Income 2018: -$816,7042018Revenue 2019: $17,849,692Expenses 2019: $17,913,015Net Income 2019: -$63,3232019Revenue 2020: $17,997,836Expenses 2020: $17,663,102Net Income 2020: $334,7342020Revenue 2021: $19,833,673Expenses 2021: $17,369,014Net Income 2021: $2,464,6592021Revenue 2022: $20,548,175Expenses 2022: $20,011,874Net Income 2022: $536,3012022Revenue 2023: $19,778,605Expenses 2023: $20,142,447Net Income 2023: -$363,8422023Revenue 2024: $22,418,752Expenses 2024: $22,948,905Net Income 2024: -$530,1532024

Highlighted filing

2021

Revenue$19,833,673
Expenses$17,369,014
Net Income$2,464,659
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Apr 8, 2022
Return Version
2020v4.2
Gross Receipts
$19,854,455
Mission and Program Overview

Mission

Thomas university is an independent, not for profit, institution of higher education with undergraduate and graduate programs that prepare students for successful careers and responsible citizenship in a rapidly changing and complex world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$14,969,835$14,428,110▼ $541,725
Investments Other Securities$5,450,677$6,967,261▲ $1,516,584
Cash and Non-Interest-Bearing Accounts$1,027,561$2,593,460▲ $1,565,899
Accounts Receivable$643,990$565,252▼ $78,738
Pledges and Grants Receivable$24,846$57,079▲ $32,233
Inventories for Sale or Use$33,509$29,452▼ $4,057
Prepaid Expenses and Deferred Charges$3,114$7,318▲ $4,204
Total Assets$22,184,125$24,698,960▲ $2,514,835
Other Assets Total$30,593$51,028▲ $20,435
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,574,157$5,127,841▼ $1,446,316
Deferred Revenue$339,838$282,643▼ $57,195
Other Liabilities$122,548$143,488▲ $20,940
Accounts Payable and Accrued Expenses$84,511$135,322▲ $50,811
Total Liabilities$7,121,054$5,689,294▼ $1,431,760
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,443,684$14,507,058▲ $3,063,374
Net Assets With Donor Restrictions$3,619,387$4,502,608▲ $883,221
Total Net Assets Fund Balance$15,063,071$19,009,666▲ $3,946,595
Total Liabilities and Net Assets / Fund Balance$22,184,125$24,698,960▲ $2,514,835

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,080,080$3,076,964$12,157,044
Equipment$4,356,820$4,770,880$9,127,700
Other Land Buildings$92,034$960,992$1,053,026
Land$899,176-$899,176
Other Securities$429,664--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$5,450,677$34,810▲ $1,693,079-$6,967,261
2019$5,661,576$23,840▲ $406,181-$5,450,677
2018$5,722,228$38,333▲ $154,560-$5,661,576
2017$5,442,334$16,591▲ $462,454-$5,722,228
2016$4,938,715$23,176▲ $602,542-$5,442,334
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Andy SheppardPresidentFT$235,644$17,887$253,531
Mr Randy LivingstonVice President for FinanceFT$140,121$11,910$152,031
Mrs Susan BackofenVice President of EnrollmeFT$133,900$11,548$145,448
Mrs Susan LynnChair of EducationFT$100,291$6,512$106,803
Dr John K MeisVice President of AcademicFT$98,500$6,386$104,886
Mr Kurt StringfellowVice President of InstitutFT$100,291$3,666$103,957
Dr Robert BohmanVice President of StudentFT$97,390$523$97,913
Revenue and Support

Revenue Composition

Contributions and Grants
$3,829,285
Program Service Revenue
$15,826,710
Investment Income
$162,891
Other Revenue
$14,787
All Other Contributions
$680,154
Change in Net Assets
$2,464,659

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,890,711
Revenue Not Reported on Financial Statements
$2,942,962
Revenue Not Reported on Form 990
$1,502,718
Other Revenue Adjustments
$2,942,962
Total Revenue per Audited Statements
$18,393,429
Total Revenue per Form 990
$19,833,673
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,872,752
Other Expenses$5,553,300
Grants and Similar Amounts Paid$2,942,962
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,552,522$861,800-$6,414,322
Grants to Domestic Individuals$2,942,962--$2,942,962
All Other Expenses$870,053$363,773-$1,233,826
Current Officers, Directors, Trustees, and Key Employees$331,581$574,556-$906,137
Other Employee Benefits$157,916$606,575-$764,491
Depreciation Depletion$528,641$211,338-$739,979
Payroll Taxes$432,956$99,435-$532,391
Other Expenses$128,545$320,861-$449,406
Office Expenses$198,894$105,484-$304,378
Pension Plan Contributions$9,371$246,040-$255,411
Interest$171,022$68,371-$239,393
Advertising$182,018$13,791-$195,809
Occupancy$90,269$66,509-$156,778
Insurance-$31,605-$31,605
Total Functional Expenses$13,242,987$4,126,027$0$17,369,014

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$17,369,014
Total Expenses per Audited Statements$14,446,834
Expenses per Audited Statements$14,426,052
Expenses Not Reported on Financial Statements$2,942,962
Other Expense Adjustments$2,942,962
Expenses Not Reported on Form 990$20,782
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,Program ServicesThomas University Offers Nursing and Mba Classes for Students Interested in Programs Abroad.---
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
Funds Held for Others$143,488
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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
No

Governance Explanations

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

The form 990 will be completed annually and copies will be provided to the entire governing board as well as the president of the university. At that time the president and the chief financial officer will review the form 990 with the finance committee. Once all necessary changes are made and the president is in agreement with the finance committee and the chief financial officer on the finished form 990, it will be signed by the chief financial officer, dated and submitted by the filing deadline. A copy of the approved form 990 will be provided to all the officers and trustees before the return is filed.

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

The conflict of interest policy shall be distributed annually to the university trustees, advisory committees and key employees. Any change to the disclosure of conflict of interest are requested at trustee and committee meetings.

Form 990, Part VI, Section B, Line 15

The process includes all these elements (1) review and approval of the compensation committee of the university: (2) use of data as to comparable compensation; and (3) contemporaneous documentation and recordkeeping to the deliberations and decisions regarding the compensation arrangement.

Form 990, Part VI, Section C, Line 19

The university makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Thomas University
EIN
58-0644897
Phone
2292261621
Address
1501 MILLPOND RD, THOMASVILLE, GA 31792

Signing Officer

Name
Randy Livingston
Title
VP for Finance and Administration
Phone
2292261621
Signed
2022-04-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randy Livingston
Formed
1950
Legal Domicile
Ga
Voting Board Members
22
Independent Board Members
22
Employees
319
Volunteers
0

Preparer

Firm
Lanigan & Associates P C
Address
314 GORDON AVENUE, THOMASVILLE, GA 31792
Preparer
John Keillor
Phone
2292268320
Supplemental Narrative

Additional Explanations

Form 990 Part XII, Line 2(C)

The university has an audit committee that assumes responsibility for oversite of the audit and selection of an independent auditor.

Financial Statement Notes

PART V, LINE 4:

The university endowment fund is to provide annual income for programs, student scholarships and specific purposes as designated by the donors.

PART X, LINE 2:

The university has implemented the accounting requirements associated with uncertainty in income taxes using the provisions of financial accounting standards board (fasb) asc 740, income taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more-likely-than-not the positions will be sustained upon examination by the appropriate taxing authorities. It also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. Management determined that there were no tax uncertainties that met the recognition threshold during the years ended may 31, 2021 and may 31, 2020.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold from auxiliary services 20,782.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Grants to individuals 2,942,962.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold from auxiliary services 20,782.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Grants to individuals 2,942,962.

Part XI and Part XII, Lines 2D

Grants to individuals and cost of goods sold from auxiliary services were not included in the expenses on the statement of activities of the 990.

Part XI and Part XII, Lines 4B

Grants to individuals and cost of goods sold from auxiliary services were not included in the revenues on the statement of activities of the 990.

Raw XML AppendixShowing 400 of 739 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/BOYAmt084511
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0135322
IRS990/AccountsReceivableGrp/BOYAmt0643990
IRS990/AccountsReceivableGrp/EOYAmt0565252
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THOMAS UNIVERSITY IS AN INDEPENDENT, NOT FOR PROFIT, INSTITUTION OF HIGHER EDUCATION WITH UNDERGRADUATE AND GRADUATE PROGRAMS THAT PREPARE STUDENTS FOR SUCCESSFUL CAREERS AND RESPONSIBLE CITIZENSHIP IN A RAPIDLY CHANGING AND COMPLEX WORLD.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt013791
IRS990/AdvertisingGrp/ProgramServicesAmt0182018
IRS990/AdvertisingGrp/TotalAmt0195809
IRS990/AllOtherContributionsAmt0680154
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0363773
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0870053
IRS990/AllOtherExpensesGrp/TotalAmt01233826
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0RANDY LIVINGSTON
IRS990/BooksInCareOfDetail/PhoneNum02292261621
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01501 MILLPOND RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0THOMASVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd031792
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt01027561
IRS990/CashNonInterestBearingGrp/EOYAmt02593460
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0574556
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0331581
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0906137
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt020782
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03829285
IRS990/CYGrantsAndSimilarPaidAmt02942962
IRS990/CYInvestmentIncomeAmt0162891
IRS990/CYOtherExpensesAmt05553300
IRS990/CYOtherRevenueAmt014787
IRS990/CYProgramServiceRevenueAmt015826710
IRS990/CYRevenuesLessExpensesAmt02464659
IRS990/CYSalariesCompEmpBnftPaidAmt08872752
IRS990/CYTotalExpensesAmt017369014
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt019833673
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0339838
IRS990/DeferredRevenueGrp/EOYAmt0282643
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0211338
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0528641
IRS990/DepreciationDepletionGrp/TotalAmt0739979
IRS990/Desc0THE PRIMARY EXEMPT PURPOSE OF THOMAS UNIVERSITY IS TO PROVIDE EDUCATIONAL AND GENERAL INSTRUCTION SERVICES THROUGH A DYNAMIC LEARNING ENVIRONMENT. INNOVATIVE MODELS FOR REACHING LEARNERS BY FACULTY AND STAFF. OFFERING ASSOCIATE'S, BACHELOR'S, AND MASTER'S DEGREES, OUR HIGHEST GOAL IS TO PROVIDE AN EDUCATIONAL EXPERIENCE THAT EXPLORES AND DEVELOPS EACH STUDENT'S FULL POTENTIAL. NUMBER OF GRADUATES FOR THE FISCAL YEAR: 471
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt03619387
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt04502608
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt0319
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt05476282
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditPerformedInd01
IRS990/FederalGrantAuditRequiredInd01
IRS990/ForeignActivitiesInd01
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
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/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt141.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt151.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt161.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt171.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt181.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt191.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2055.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt211.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2250.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2350.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2450.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2550.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2650.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2750.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd17X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd18X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd19X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd20X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd21X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt190
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2017887
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt210
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt226386
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2311910
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt24523
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2511548
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt266512
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt273666
IRS990/Form990PartVIISectionAGrp/PersonNm0RICHARD COMSTOCK
IRS990/Form990PartVIISectionAGrp/PersonNm1MR RANKIN SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm2MR BRYANT BEADLES
IRS990/Form990PartVIISectionAGrp/PersonNm3MR PHILLIP DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm4MR CHARLES DIXON
IRS990/Form990PartVIISectionAGrp/PersonNm5MR VINCENT HILL
IRS990/Form990PartVIISectionAGrp/PersonNm6MR GEORGE LILLY II
IRS990/Form990PartVIISectionAGrp/PersonNm7MR CLINT KADEL
IRS990/Form990PartVIISectionAGrp/PersonNm8CHELSIE COSBY
IRS990/Form990PartVIISectionAGrp/PersonNm9MR PHILIP LEABO JR
IRS990/Form990PartVIISectionAGrp/PersonNm10MR WILSON CARRAWAY
IRS990/Form990PartVIISectionAGrp/PersonNm11MR VANN MIDDLETON
IRS990/Form990PartVIISectionAGrp/PersonNm12MR RANDY RHEA
IRS990/Form990PartVIISectionAGrp/PersonNm13MRS ANNIE PERKINS
IRS990/Form990PartVIISectionAGrp/PersonNm14MR SCOTT RICH
IRS990/Form990PartVIISectionAGrp/PersonNm15MR TERRY ROUSE
IRS990/Form990PartVIISectionAGrp/PersonNm16MR GARY TUCKER
IRS990/Form990PartVIISectionAGrp/PersonNm17MRS PAT CHOICE
IRS990/Form990PartVIISectionAGrp/PersonNm18MR FORTSON RUMBLE
IRS990/Form990PartVIISectionAGrp/PersonNm19MR MARVIN DAWSON
IRS990/Form990PartVIISectionAGrp/PersonNm20DR ANDY SHEPPARD
IRS990/Form990PartVIISectionAGrp/PersonNm21MR KEITH WORTMAN
IRS990/Form990PartVIISectionAGrp/PersonNm22DR JOHN K MEIS
IRS990/Form990PartVIISectionAGrp/PersonNm23MR RANDY LIVINGSTON
IRS990/Form990PartVIISectionAGrp/PersonNm24DR ROBERT BOHMAN
IRS990/Form990PartVIISectionAGrp/PersonNm25MRS SUSAN BACKOFEN
IRS990/Form990PartVIISectionAGrp/PersonNm26MRS SUSAN LYNN
IRS990/Form990PartVIISectionAGrp/PersonNm27MR KURT STRINGFELLOW
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20235644
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2298500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt23140121
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2497390
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt25133900
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt26100291
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt27100291
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
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/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt260
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt270
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22VICE PRESIDENT OF ACADEMIC
IRS990/Form990PartVIISectionAGrp/TitleTxt23VICE PRESIDENT FOR FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt24VICE PRESIDENT OF STUDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt25VICE PRESIDENT OF ENROLLME
IRS990/Form990PartVIISectionAGrp/TitleTxt26CHAIR OF EDUCATION
IRS990/Form990PartVIISectionAGrp/TitleTxt27VICE PRESIDENT OF INSTITUT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01950
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt022
IRS990/GovernmentGrantsAmt03149131
IRS990/GrantAmt02942962
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt02942962
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt02942962
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt019854455
IRS990/GrossSalesOfInventoryAmt035569
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt022
IRS990/IndivRcvdGreaterThan100KCnt05
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt031605
IRS990/InsuranceGrp/TotalAmt031605
IRS990/InterestGrp/ManagementAndGeneralAmt068371
IRS990/InterestGrp/ProgramServicesAmt0171022
IRS990/InterestGrp/TotalAmt0239393
IRS990/InventoriesForSaleOrUseGrp/BOYAmt033509
IRS990/InventoriesForSaleOrUseGrp/EOYAmt029452
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0162891
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0162891
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt05450677
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt06967261
IRS990/IRPDocumentCnt040
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt08808836
IRS990/LandBldgEquipBasisNetGrp/BOYAmt014969835
IRS990/LandBldgEquipBasisNetGrp/EOYAmt014428110
IRS990/LandBldgEquipCostOrOtherBssAmt023236946
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THOMAS UNIVERSITY IS AN INDEPENDENT, NOT FOR PROFIT, INSTITUTION OF HIGHER EDUCATION WITH UNDERGRADUATE AND GRADUATE PROGRAMS THAT PREPARE STUDENTS FOR SUCCESSFUL CAREERS AND RESPONSIBLE CITIZENSHIP IN A RAPIDLY CHANGING AND COMPLEX WORLD.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt06574157
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt05127841
IRS990/NetAssetsOrFundBalancesBOYAmt015063071
IRS990/NetAssetsOrFundBalancesEOYAmt019009666
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt014787
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt014787
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01481936
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt011443684
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt014507058
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt066509
IRS990/OccupancyGrp/ProgramServicesAmt090269
IRS990/OccupancyGrp/TotalAmt0156778
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0105484
IRS990/OfficeExpensesGrp/ProgramServicesAmt0198894
IRS990/OfficeExpensesGrp/TotalAmt0304378
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt030593
IRS990/OtherAssetsTotalGrp/EOYAmt051028
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0606575
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0157916
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0764491
IRS990/OtherExpensesGrp/Desc0MAINTENANCE EXPENSE
IRS990/OtherExpensesGrp/Desc1CONTRACT SERVICES
IRS990/OtherExpensesGrp/Desc2SCHOLARSHIP
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0321874
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1234015
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3320861
IRS990/OtherExpensesGrp/ProgramServicesAmt0927655
IRS990/OtherExpensesGrp/ProgramServicesAmt1256826
IRS990/OtherExpensesGrp/ProgramServicesAmt2461756
IRS990/OtherExpensesGrp/ProgramServicesAmt3128545
IRS990/OtherExpensesGrp/TotalAmt01249529
IRS990/OtherExpensesGrp/TotalAmt1490841
IRS990/OtherExpensesGrp/TotalAmt2461756
IRS990/OtherExpensesGrp/TotalAmt3449406
IRS990/OtherLiabilitiesGrp/BOYAmt0122548
IRS990/OtherLiabilitiesGrp/EOYAmt0143488
IRS990/OtherOrganizationDsc0INSTITUTION OF HIGHER EDUCATION
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0861800
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt05552522
IRS990/OtherSalariesAndWagesGrp/TotalAmt06414322
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt099435
IRS990/PayrollTaxesGrp/ProgramServicesAmt0432956
IRS990/PayrollTaxesGrp/TotalAmt0532391
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0246040
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt09371
IRS990/PensionPlanContributionsGrp/TotalAmt0255411
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt024846
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt057079
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03114
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07318
IRS990/PrincipalOfficerNm0RANDY LIVINGSTON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710

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.$27.9$8.68$19.2$22.4$22.9$0.53
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.7$5.97$18.8$19.8$20.1$0.36
2022Detailed filing. Detailed filing data is available for this year.$24.4$5.34$19.0$20.5$20.0$0.54
2021Detailed filing. Detailed filing data is available for this year.$24.7$5.69$19.0$19.8$17.4$2.46
2020Detailed filing. Detailed filing data is available for this year.$22.2$7.12$15.1$18.0$17.7$0.33
2019Detailed filing. Detailed filing data is available for this year.$21.9$6.90$15.0$17.8$17.9$0.06
2018Detailed filing. Detailed filing data is available for this year.$22.7$7.55$15.1$17.8$18.6$0.82
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.9$7.19$15.7$17.5$18.3$0.82
2016Detailed filing. Detailed filing data is available for this year.$22.3$6.25$16.0$18.5$17.2$1.31
2015Detailed filing. Detailed filing data is available for this year.$19.5$4.45$15.0$17.8$15.9$1.85
2014Detailed filing. Detailed filing data is available for this year.$17.8$4.73$13.0$15.5$15.9$0.42
2013Summary only. Only limited summary data is available for this year.$18.3$5.18$13.1$12.3$12.3$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.5$4.34$13.1$12.1
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.4$2.93$12.5$12.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.1$2.37$11.8$10.7