Civic Intelligence

Spelman College Special Ventures Fund Inc

EIN 58-1561343 • 501(c)3 • Atlanta, GA

Profile

Charitable and educational corporation for the benefit of spelman college.

350 Spelman Lane SWAtlanta, GA 30314

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

2nd percentile

0.00x

Higher debt load relative to assets than 2% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Liabilities / Revenue

3rd percentile

0.00x

Higher debt load relative to revenue than 3% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Net Margin

1st percentile

-107%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Top Officer Pay

40th percentile

$668,316

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Asset Growth

48th percentile

5.8%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

26%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets2nd percentile

Assets

Up

$257,295,997

Up $14,006,862 (+5.8%) from 2023

Liabilities

Flat

$25,000

Flat from 2023

Net Assets

Up

$257,270,997

Up $14,006,862 (+5.8%) from 2023

Operations
Liabilities / Revenue3rd percentileNet Margin1st percentile

Revenue

Up

$25,262,058

Up $5,287,794 (+26%) from 2023

Expenses

Down

$52,318,413

Down $51,857,408 (-50%) from 2023

Net Income

Up

-$27,056,355

Up $57,145,202 (+68%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400M$300M$200M$100M$0Assets 2010: $161,626,902Liabilities 2010: $72,191Net Assets 2010: $161,554,7112010Assets 2011: $168,668,855Liabilities 2011: $25,000Net Assets 2011: $168,643,8552011Assets 2012: $172,128,901Liabilities 2012: $25,000Net Assets 2012: $172,103,9012012Assets 2013: $214,466,247Liabilities 2013: $25,000Net Assets 2013: $214,441,2472013Assets 2014: $253,788,617Liabilities 2014: $25,000Net Assets 2014: $253,763,6172014Assets 2015: $252,010,748Liabilities 2015: $25,000Net Assets 2015: $251,985,7482015Assets 2016: $249,086,900Liabilities 2016: $25,000Net Assets 2016: $249,061,9002016Assets 2017: $248,431,024Liabilities 2017: $25,000Net Assets 2017: $248,406,0242017Assets 2018: $245,085,628Liabilities 2018: $25,000Net Assets 2018: $245,060,6282018Assets 2019: $247,874,566Liabilities 2019: $25,000Net Assets 2019: $247,849,5662019Assets 2020: $236,389,415Liabilities 2020: $25,000Net Assets 2020: $236,364,4152020Assets 2021: $312,201,237Liabilities 2021: $25,000Net Assets 2021: $312,176,2372021Assets 2022: $277,718,955Liabilities 2022: $25,000Net Assets 2022: $277,693,9552022Assets 2023: $243,289,135Liabilities 2023: $25,000Net Assets 2023: $243,264,1352023Assets 2024: $257,295,997Liabilities 2024: $25,000Net Assets 2024: $257,270,9972024

Highlighted filing

2024

Assets$257,295,997
Liabilities$25,000
Net Assets$257,270,997
Open 2024 Filing

Operations Trend

Revenue Growth81st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150M$100M$50M$0-$50M-$100MExpenses 2010: $10,257,5722010Expenses 2011: $23,510,4432011Expenses 2012: $9,221,7192012Expenses 2013: $21,899,4722013Revenue 2014: $21,810,173Expenses 2014: $12,022,265Net Income 2014: $9,787,9082014Revenue 2015: $41,189,576Expenses 2015: $19,113,171Net Income 2015: $22,076,4052015Revenue 2016: $12,214,386Expenses 2016: $14,617,657Net Income 2016: -$2,403,2712016Revenue 2017: $16,684,964Expenses 2017: $16,433,161Net Income 2017: $251,8032017Revenue 2018: $23,484,457Expenses 2018: $32,351,910Net Income 2018: -$8,867,4532018Revenue 2019: $20,482,379Expenses 2019: $33,412,816Net Income 2019: -$12,930,4372019Revenue 2020: $26,274,154Expenses 2020: $54,831,633Net Income 2020: -$28,557,4792020Revenue 2021: $23,449,739Expenses 2021: $81,196,719Net Income 2021: -$57,746,9802021Revenue 2022: $24,739,812Expenses 2022: $70,150,225Net Income 2022: -$45,410,4132022Revenue 2023: $19,974,264Expenses 2023: $104,175,821Net Income 2023: -$84,201,5572023Revenue 2024: $25,262,058Expenses 2024: $52,318,413Net Income 2024: -$27,056,3552024

Highlighted filing

2024

Revenue$25,262,058
Expenses$52,318,413
Net Income-$27,056,355
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$257,295,997
Liabilities
$25,000
Net assets
$257,270,997
Revenue
$25,262,058
Expenses
$52,318,413
Net income
-$27,056,355
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$257$0.03$257$25.3$52.3$27.1
2023Detailed filing. Detailed filing data is available for this year.$243$0.03$243$20.0$104$84.2
2022Detailed filing. Detailed filing data is available for this year.$278$0.03$278$24.7$70.2$45.4
2021Detailed filing. Detailed filing data is available for this year.$312$0.03$312$23.4$81.2$57.7
2020Detailed filing. Detailed filing data is available for this year.$236$0.03$236$26.3$54.8$28.6
2019Detailed filing. Detailed filing data is available for this year.$248$0.03$248$20.5$33.4$12.9
2018Detailed filing. Detailed filing data is available for this year.$245$0.03$245$23.5$32.4$8.87
2017Detailed filing. Detailed filing data is available for this year.$248$0.03$248$16.7$16.4$0.25
2016Detailed filing. Detailed filing data is available for this year.$249$0.03$249$12.2$14.6$2.40
2015Detailed filing. Detailed filing data is available for this year.$252$0.03$252$41.2$19.1$22.1
2014Detailed filing. Detailed filing data is available for this year.$254$0.03$254$21.8$12.0$9.79
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$214$0.03$214$21.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$172$0.03$172$9.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$169$0.03$169$23.5
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$162$0.07$162$10.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$124,498,719
Mission and Program Overview

Mission

Charitable and educational corporation for the benefit of spelman college.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$230,800,336$243,803,216▲ $13,002,880
Cash and Non-Interest-Bearing Accounts$12,437,665$13,456,546▲ $1,018,881
Accounts Receivable$51,134$36,235▼ $14,899
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$243,289,135$257,295,997▲ $14,006,862
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$25,000$25,000→ $0
Other Liabilities$0$0→ $0
Total Liabilities$25,000$25,000→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$243,264,135$257,270,997▲ $14,006,862
Total Net Assets Fund Balance$243,264,135$257,270,997▲ $14,006,862
Total Liabilities and Net Assets / Fund Balance$243,289,135$257,295,997▲ $14,006,862

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$243,803,216--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$478,772,977$76,601,321▲ $47,727,150$26,066,177$577,035,271
2022$463,398,851$2,379,086▲ $38,732,095$25,737,055$478,772,977
2021$541,318,955$5,194,310▼ $59,098,022$24,016,392$463,398,851
2020$382,891,058$31,697,164▲ $149,315,437$22,584,704$541,318,955
2019$391,813,695$3,196,662▲ $7,133,166$19,252,465$382,891,058
Compensation and Service Providers
Top Officer Pay40th percentile

Employees

NameTitleOtherTotal
Karen BrakkeTrustee$122,297$122,297

Board Members and Trustees

NameTitle
Theodore R AronsonChairperson, President
Helene GaylePresident
Mary Schmidt Campbell PHDEx Officio Trustee (THRU 6/30/2022)
Frank BakerTrustee
Pamela JosephSecretary
Rhonda HoneganTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Tiff Advisory Services INCInvestment Management170 North Radnor Chester Road, STE 300, Radnor, PA 19087$606,121
Cambridge Associates LLCInvestment Management125 HIGH ST, Boston, MA 02241-2015$122,200
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$25,262,058
Other Revenue
$0
Change in Net Assets
$-27,056,355
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$50,431,497
Other Expenses$1,886,916
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$50,431,497--$50,431,497
Fees for Service Investment Mgmnt Fees-$1,886,916-$1,886,916
Total Functional Expenses$50,431,497$1,886,916$0$52,318,413
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Spelman CollegeAtlanta, GA501(c)(3)Education$50,431,497

International Summary

Offices
0
Employees
0
Spending
$81,350,297

International Compliance

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

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanInvestments-00$74,836,287
Europe (Including Iceland and Greenland)Investments-00$6,514,010
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 15 PROCESS FOR DETERMINING COMPENSATION

“Spelman college special ventures fund, inc. Does not compensate any of its officers or directors.”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“Form 990 is distributed to the full board of trustees of spelman college special ventures fund, inc. For their review. Independent tax accountants will review the form 990 with the full board of trustees prior to filing. The full board of trustees receives a copy of the final form 990 prior to filing.”

Form 990, Part VI, Line 12C Conflict of interest policy

“Spelman college special ventures fund, inc. ("scsvf") does not have a formal conflict of interest, whistleblower, or document retention policy. Scsvf does not have employees. Spelman college employees run scsvf. Spelman college does have a conflict of interest, whistleblower, and document retention policy that would apply to spelman college employees that manage scsvf.”

Form 990, Part VI, Line 19 Required documents available to the public

“Spelman college makes its audited financial statements available on its website. These financial statements include the activity of spelman college special ventures fund, inc. Spelman college does not make its governing documents or conflict of interest policy available to the public. However, these documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Spelman College Special Ventures Fund Inc
EIN
58-1561343
Phone
4046813643
Address
350 SPELMAN LANE SW, ATLANTA, GA 30314

Signing Officer

Name
Rhonda L Honegan
Title
Treasurer
Phone
4042705077
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1982
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Ernst & Young US Llp
Address
55 IVAN ALLEN JR BOULEVARD, ATLANTA, GA 30308
Preparer
Vanessa Espinoza
Phone
4048748300
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

“Transfer of assets from spelman college and investments in new assets - 48465420;”

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

“The taxpayer is reporting the endowment fund assets held by spelman college. While the taxpayer manages investment funds for the benefit of the college, the endowment fund assets are owned by and reflected on the spelman college audited financial statements and reported on the college's form 990.”

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

“The college is recognized as an organization exempt from federal income tax under section 501(a) of the internal revenue code (the code) as an organization described in section 501(c)(3), whereby only unrelated business income, as defined by section 512(a) of the code, is subject to federal income tax. The college reviews its tax positions annually and has determined that there are no material uncertain tax positions that require recognition in the financial statements at june 30, 2024 and 2023.”

Raw XML AppendixShowing 400 of 568 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.

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IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0120215682
IRS990/GrossReceiptsAmt0124498719
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt03779640
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04283038
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt0503398
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0230800336
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0243803216
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt00
IRS990/LegalDomicileStateCd0GA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt099236661
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0CHARITABLE AND EDUCATIONAL CORPORATION FOR THE BENEFIT OF SPELMAN COLLEGE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0243264135
IRS990/NetAssetsOrFundBalancesEOYAmt0257270997
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt020979020
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt020979020
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-7402203
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0243264135
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0257270997
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt048465420
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0RHONDA L HONEGAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0102745056
IRS990/PYInvestmentIncomeAmt019974264
IRS990/PYOtherExpensesAmt01430765
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-84201557
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0104175821
IRS990/PYTotalRevenueAmt019974264
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-27056355
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0580566243
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt050431497
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Spelman College
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt050431497
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.1468
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0478772977
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt076601321
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0577035271
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt047727150
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt026066177
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0463398851
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt02379086
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0478772977
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt038732095
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt025737055
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0541318955
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt05194310
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0463398851
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-59098022
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt024016392
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0382891058
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt031697164
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0541318955
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0149315437
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt022584704
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0391813695
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt03196662
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0382891058
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt07133166
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt019252465
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0true
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0243803216
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENT PARTNERSHIPS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.4077
IRS990ScheduleD/RelatedOrgListSchRInd0true
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TAXPAYER IS REPORTING THE ENDOWMENT FUND ASSETS HELD BY SPELMAN COLLEGE. WHILE THE TAXPAYER MANAGES INVESTMENT FUNDS FOR THE BENEFIT OF THE COLLEGE, THE ENDOWMENT FUND ASSETS ARE OWNED BY AND REFLECTED ON THE SPELMAN COLLEGE AUDITED FINANCIAL STATEMENTS AND REPORTED ON THE COLLEGE'S FORM 990.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE COLLEGE IS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (THE CODE) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE COLLEGE REVIEWS ITS TAX POSITIONS ANNUALLY AND HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS AT JUNE 30, 2024 AND 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part V, Line 4 Intended uses of endowment funds
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.4455
IRS990ScheduleD/TotalBookValueSecuritiesAmt0243803216
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt074836287
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt16514010
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Central America and the Caribbean
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1Europe (Including Iceland and Greenland)
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Investments
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1Investments
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd0true
IRS990ScheduleF/ForeignPartnershipInd0true
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0true
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt081350297
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt081350297
IRS990ScheduleF/TransferToForeignCorpInd0true
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt050431497
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0N/A
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0EDUCATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SPELMAN COLLEGE
IRS990ScheduleI/RecipientTable/RecipientEIN0580566243
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0350 SPELMAN LANE SW
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ATLANTA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0GA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd030314
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0N/A
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SPELMAN COLLEGE SPECIAL VENTURES FUNDS, INC. ("SCSVF") IS A SUPPORTING ORGANIZATION TO SPELMAN COLLEGE. SCSVF PROVIDES ASSISTANCE TO SPELMAN COLLEGE TO SUPPORT ITS EDUCATIONAL MISSION.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds.
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0621225
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1182666
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt237208
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10

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