Civic Intelligence

Belhaven University

EIN 64-0303069 • 501(c)3 • Jackson, MS

View Organization Page

Profile

Belhaven university prepares students academically and spiritually to serve jesus christ in their careers, in human relationships, and in the world of ideas.

1500 Peachtree StreetJackson, MS 39202

www.belhaven.edu

Siviq Scores

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

Liabilities / Assets

51st percentile

0.25x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2023

Liabilities / Revenue

51st percentile

0.35x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2023

Net Margin

38th percentile

0.8%

Higher net margin than 38% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2023

Top Officer Pay

9th percentile

$0

Higher top officer pay than 9% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2022

Asset Growth

28th percentile

0.6%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Revenue Growth

48th percentile

6.6%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets51st percentile

Assets

Down

$82,976,010

Down $2,633,250 (-3.1%) from 2023

Liabilities

Up

$22,328,153

Up $758,369 (+3.5%) from 2023

Net Assets

Down

$60,647,857

Down $3,391,619 (-5.3%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin38th percentile

Revenue

Down

$59,144,390

Down $2,844,520 (-4.6%) from 2023

Expenses

Up

$62,530,759

Up $1,040,614 (+1.7%) from 2023

Net Income

Down

-$3,386,369

Down $3,885,134 (-779%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$100M$50M$0Assets 2010: $45,069,565Liabilities 2010: $18,727,298Net Assets 2010: $26,342,2672010Assets 2011: $45,121,547Liabilities 2011: $16,637,905Net Assets 2011: $28,483,6422011Assets 2012: $47,350,855Liabilities 2012: $17,699,478Net Assets 2012: $29,651,3772012Assets 2013: $52,964,629Liabilities 2013: $21,793,923Net Assets 2013: $31,170,7062013Assets 2014: $59,244,663Liabilities 2014: $24,096,646Net Assets 2014: $35,148,0172014Assets 2015: $61,795,035Liabilities 2015: $24,560,057Net Assets 2015: $37,234,9782015Assets 2016: $71,156,562Liabilities 2016: $30,473,927Net Assets 2016: $40,682,6352016Assets 2017: $70,491,405Liabilities 2017: $28,901,603Net Assets 2017: $41,589,8022017Assets 2018: $67,977,275Liabilities 2018: $32,051,169Net Assets 2018: $35,926,1062018Assets 2019: $66,226,689Liabilities 2019: $32,718,780Net Assets 2019: $33,507,9092019Assets 2020: $66,855,068Liabilities 2020: $26,559,812Net Assets 2020: $40,295,2562020Assets 2021: $91,182,185Liabilities 2021: $26,017,267Net Assets 2021: $65,164,9182021Assets 2022: $85,118,100Liabilities 2022: $22,767,462Net Assets 2022: $62,350,6382022Assets 2023: $85,609,260Liabilities 2023: $21,569,784Net Assets 2023: $64,039,4762023Assets 2024: $82,976,010Liabilities 2024: $22,328,153Net Assets 2024: $60,647,8572024

Highlighted filing

2024

Assets$82,976,010
Liabilities$22,328,153
Net Assets$60,647,857
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

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

$100M$50M$0-$50MExpenses 2010: $40,727,9672010Revenue 2011: $40,628,862Expenses 2011: $39,346,726Net Income 2011: $1,282,1362011Expenses 2012: $46,787,4772012Expenses 2013: $49,495,5532013Revenue 2014: $58,171,776Expenses 2014: $52,858,975Net Income 2014: $5,312,8012014Revenue 2015: $59,663,437Expenses 2015: $57,186,358Net Income 2015: $2,477,0792015Revenue 2016: $64,033,319Expenses 2016: $60,152,669Net Income 2016: $3,880,6502016Revenue 2017: $63,065,065Expenses 2017: $62,611,784Net Income 2017: $453,2812017Revenue 2018: $61,530,998Expenses 2018: $63,582,681Net Income 2018: -$2,051,6832018Revenue 2019: $62,043,677Expenses 2019: $64,085,648Net Income 2019: -$2,041,9712019Revenue 2020: $62,537,526Expenses 2020: $55,248,678Net Income 2020: $7,288,8482020Revenue 2021: $83,473,318Expenses 2021: $60,748,538Net Income 2021: $22,724,7802021Revenue 2022: $58,167,325Expenses 2022: $59,028,886Net Income 2022: -$861,5612022Revenue 2023: $61,988,910Expenses 2023: $61,490,145Net Income 2023: $498,7652023Revenue 2024: $59,144,390Expenses 2024: $62,530,759Net Income 2024: -$3,386,3692024

Highlighted filing

2024

Revenue$59,144,390
Expenses$62,530,759
Net Income-$3,386,369
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$82,976,010
Liabilities
$22,328,153
Net assets
$60,647,857
Revenue
$59,144,390
Expenses
$62,530,759
Net income
-$3,386,369
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$83.0$22.3$60.6$59.1$62.5$3.39
2023Detailed filing. Detailed filing data is available for this year.$85.6$21.6$64.0$62.0$61.5$0.50
2022Detailed filing. Detailed filing data is available for this year.$85.1$22.8$62.4$58.2$59.0$0.86
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$91.2$26.0$65.2$83.5$60.7$22.7
2020Detailed filing. Detailed filing data is available for this year.$66.9$26.6$40.3$62.5$55.2$7.29
2019Detailed filing. Detailed filing data is available for this year.$66.2$32.7$33.5$62.0$64.1$2.04
2018Detailed filing. Detailed filing data is available for this year.$68.0$32.1$35.9$61.5$63.6$2.05
2017Detailed filing. Detailed filing data is available for this year.$70.5$28.9$41.6$63.1$62.6$0.45
2016Detailed filing. Detailed filing data is available for this year.$71.2$30.5$40.7$64.0$60.2$3.88
2015Detailed filing. Detailed filing data is available for this year.$61.8$24.6$37.2$59.7$57.2$2.48
2014Detailed filing. Detailed filing data is available for this year.$59.2$24.1$35.1$58.2$52.9$5.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$53.0$21.8$31.2$49.5
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$47.4$17.7$29.7$46.8
2011Summary only. Only limited summary data is available for this year.$45.1$16.6$28.5$40.6$39.3$1.28
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.1$18.7$26.3$40.7
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$66,865,139
Mission and Program Overview

Mission

Belhaven university prepares students academically and spiritually to serve jesus christ in their careers, in human relationships, and in the world of ideas.

Belhaven university (belhaven) is a christian liberal arts university dedicated to excellence in christian higher education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$62,580,767$65,897,949▲ $3,317,182
Investments in Publicly Traded Securities$12,867,100$11,575,582▼ $1,291,518
Accounts Receivable$1,338,831$2,817,828▲ $1,478,997
Cash and Non-Interest-Bearing Accounts$7,738,661$1,490,698▼ $6,247,963
Pledges and Grants Receivable$757,431$676,698▼ $80,733
Prepaid Expenses and Deferred Charges$110,782$350,381▲ $239,599
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$85,609,260$82,976,010▼ $2,633,250
Other Assets Total$215,688$166,874▼ $48,814
Liabilities
Mortgage Notes Payable Secured by Investment Property$14,947,712$14,955,633▲ $7,921
Deferred Revenue$4,385,591$5,205,289▲ $819,698
Accounts Payable and Accrued Expenses$1,647,116$1,599,755▼ $47,361
Other Liabilities$589,365$567,476▼ $21,889
Total Liabilities$21,569,784$22,328,153▲ $758,369
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$40,678,125$48,110,201▲ $7,432,076
Net Assets With Donor Restrictions$23,361,351$12,537,656▼ $10,823,695
Total Net Assets Fund Balance$64,039,476$60,647,857▼ $3,391,619
Total Liabilities and Net Assets / Fund Balance$85,609,260$82,976,010▼ $2,633,250

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$56,645,344$31,547,468$88,192,812
Equipment$6,550,519$20,318,737$26,869,256
Land$2,492,376-$2,492,376
Other Land Buildings$209,710$537,590$747,300
Leasehold Improvements$0$11,892$11,892

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$7,137,355$193,064▲ $926,608-$7,959,804
2022$6,552,352-▲ $585,003-$7,137,355
2021$7,335,803$72,652▼ $790,056-$6,552,352
2020$5,763,768$338,222▲ $1,442,367-$7,335,803
2019$6,127,800$150,622▼ $136,461$4$5,763,768
Compensation and Service Providers
Top Officer Pay9th percentile

Board Members and Trustees

NameTitle
James HoodChairman of the Board
Cal WellsPast Chairman of the Board
Roger ParrottPresident
Charles CannadaVice Chairman of the Board
Will ViseBoard Secretary
Alan WaltersTrustee
Charles DotyTrustee
Dolphus WearyTrustee
Earl Fyke IiiTrustee
Forrest BerryTrustee
Gaines SturdivantTrustee
Heath JordanTrustee
Jerry YoungTrustee
Karen TaylorTrustee
Leisha PickeringTrustee
Liza Cirlot LooserTrustee
Mark WindhamTrustee
Oscar JonesTrustee
Peter JernbergTrustee
Rick WhitlockTrustee
Sam LaneTrustee
Scott CastlemanTrustee
Steve EdwardsTrustee
Tray HairstonTrustee
Verne KennedyTrustee
Virginia MorrisTrustee
Wayne HusbandTrustee
Scott LittleVP & Director of Athletics
Stephanie SteelmanAvp
Sheryl VITTITOECFO
Eric HarterProfessor
Audrey KelleherProvost
Shelley SmithVP
Kevin RussellVP for Enrollment & Univ Mktg
Jeffrey L RickelsVP for University Advancement

Highest Paid Contractors

ContractorServicesLocationCompensation
Vesta Technology Solutions LLCStudent Recruiting for International Graduate Program632 Lookout Road 11362, Zephyr Cove, NV 89448$279,375
Revenue and Support

Revenue Composition

Contributions and Grants
$2,196,395
Program Service Revenue
$55,732,257
Investment Income
$517,465
Other Revenue
$698,273
All Other Contributions
$1,956,040
Change in Net Assets
$-3,386,369

Audited Revenue Reconciliation

Revenue per Audited Statements
$59,188,618
Revenue Not Reported on Financial Statements
$-44,228
Revenue Not Reported on Form 990
$-16,992,506
Other Revenue Adjustments
$-44,228
Total Revenue per Audited Statements
$42,196,112
Total Revenue per Form 990
$59,144,390
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$26,448,910
Other Expenses$19,094,593
Grants and Similar Amounts Paid$16,987,256
Total Fundraising Expense$501,479
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$18,544,158$1,865,204$127,300$20,536,662
Grants to Domestic Individuals$16,683,673--$16,683,673
Fees for Services Other$2,988,440$795,437$0$3,783,877
Depreciation Depletion$2,211,164$731,743-$2,942,907
Other Employee Benefits$2,024,794$141,875$37,306$2,203,975
Advertising$1,977,225$193,863$2,391$2,173,479
Occupancy$284,980$1,549,647-$1,834,627
Payroll Taxes$1,307,869$133,655$53,527$1,495,051
Office Expenses$871,221$570,279$14,338$1,455,838
Current Officers, Directors, Trustees, and Key Employees$408,543$718,386$154,910$1,281,839
Travel$1,122,202$91,505$6,364$1,220,071
Interest$913,400$21,080-$934,480
Pension Plan Contributions$845,180$57,714$28,489$931,383
Insurance$462,886$153,183-$616,069
All Other Expenses$380,977$42,883$0$423,860
Other Expenses$435,841$320,719-$320,719
Foreign Grants$303,583--$303,583
Conferences and Meetings$249,527$23,748$8,985$282,260
Fees for Services Accounting-$147,875-$147,875
Fees for Service Investment Mgmnt Fees-$95,310-$95,310
Information Technology--$67,869$67,869
Fees for Services Legal-$25,057-$25,057
Total Functional Expenses$52,680,918$9,348,362$501,479$62,530,759

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$62,530,759
Total Expenses per Audited Statements$45,587,731
Expenses per Audited Statements$44,778,627
Expenses Not Reported on Financial Statements$17,752,132
Other Expense Adjustments$17,752,132
Expenses Not Reported on Form 990$809,104
International Activity

International Summary

Offices
0
Employees
0
Spending
$303,583

International Compliance

Foreign grant records maintained
Yes
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
Russia and Neighboring StatesProgram ServicesGrants00$122,996
East Asia and the PacificProgram ServicesGrants00$92,326
Europe (Including Iceland and Greenland)Program ServicesGrants00$42,011
Central America and the CaribbeanProgram ServicesGrants00$16,000
North America (Canada & Mexico only)Program ServicesGrants00$16,000
Sub-Saharan AfricaProgram ServicesGrants00$14,250
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$27,970
Fundraising Direct Expenses$3,028
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Event$40,470$27,970$2,053$25,917
Event 2-$0-$0
Total Events$40,470$27,970$3,028$24,942
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Substantial Contributor and Greater than 35% OwnersDining ServicesNo$1,790,869

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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Interest Rate Swap$242,361
Operating Lease Liability$157,838
Funds Held for Others$62,201
Annuities Payable$56,950
Security Deposits$48,126
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
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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, Line 1A Delegate broad authority to A committee

“There is an executive committee of the board that includes the following positions: board chair, former board chair, vice chair, secretary, and board committee chairs (board committees: academic affairs, business affairs & campus operations, and student affairs & athletics) the executive committee holds full power and authority to act on behalf of the board to adopt, approve, and authorize any and all actions and matters on behalf of the board of trustees. This committee has all authority over the care and direction of all matters pertaining to the welfare of the university including without limitation, operational, academic, legal, financial and personnel matters and will discharge such additional duties as the board may assign to it from time to time.”

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

“A copy of form 990 is sent via email to all board members. The 990 is reviewed internally by the controller and the cfo.”

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

“The organization regularly and consistently monitors and enforces its conflict of interest policy by requiring all trustees and officers to complete an annual conflict of interest disclosure questionnaire. The questionnaire is reviewed by the executive committee and the president. If a conflict arises the interested member is required to disclose the conflict/potential conflict. Furthermore, the interested member is prohibited from voting on any matters related to the conflict/potential conflict.”

Form 990, Part VI, Line 15A Process to establish compensation of top management official

“The compensation of the president is reviewed and approved by the executive committee of the board. The president reviews and approves compensation of top management. The annual ccc compensation survey is reviewed by the human resources director and the president to ensure compensation levels are appropriate. The reviews are documented in email transmittals with board members. The last review was completed in october of 2024.”

Form 990, Part VI, Line 15B Process to establish compensation of other employees

“The president, cfo, and director of hr review compensation of key employees. The annual ccc compensation survey is reviewed by the human resources director and the president to ensure compensation levels are appropriate. The reviews are documented in email transmittals with board members. The last review was completed in october of 2024.”

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

“The organization's form 990, governing documents, conflict of interest policy, and financial statements are available for public inspection upon request.”

Filing and Contact Details

Filer

Filer Name
Belhaven University
EIN
64-0303069
Phone
6019688779
Address
1500 Peachtree Street, Jackson, MS 39202

Signing Officer

Name
Roger Parrott
Title
President
Phone
6019688779
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
1883
Legal Domicile
Ms
Voting Board Members
26
Independent Board Members
24
Employees
1,021
Volunteers
71

Preparer

Firm
Forvis Mazars LLP
Address
14221 Dallas Parkway Suite 400, Dallas, TX 75254
Preparer
Jeanette Verrelli
Phone
9727028262
Supplemental Narrative

Additional Explanations

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

“Gain ON INTEREST RATE SWAP - 12770; Audit Scholarship & Financial Aid Discount Differences - -764876;”

Financial Statement Notes

Schedule D, Part III, Line 4 Collections of art - description of collections

“The university's warren a. Hood library on the university's campus, permanently displays a boehm porcelain bird collection. Also on display throughout the building are numerous pieces from the belhaven permanent art collection.”

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

“Belhaven university's endowment funds are made up of endowed scholarships. Endowed scholarships are established and named by individual donors wishing to provide perpetual assistance to belhaven students. Scholarships are awarded by the office of student financial planning in accordance with the criteria established by the donor. Endowed scholarships are designed to preserve and grow the original principal by paying out minimal scholarship amounts each academic year and accumulating any excess earnings.”

Schedule D, Part XI, Line 2(D) Other revenues in audited financial statements not in form 990

“Scholarships & Financial Aid - -17752132 Gain on Interest Rate SWAP - 12770”

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

“Cost of Goods Sold - -44228”

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

“Cost of Goods Sold - 44228 Audit Scholarship & Financial Aid Discount Differences - 764876”

Schedule D, Part XII, Line 4(B) Other expenses in form 990 not in audited financial statements

“Scholarships & Financial Aid - 17752132”

Raw XML AppendixShowing 400 of 952 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/ActivityOrMissionDesc0BELHAVEN UNIVERSITY (BELHAVEN) IS A CHRISTIAN LIBERAL ARTS UNIVERSITY DEDICATED TO EXCELLENCE IN CHRISTIAN HIGHER EDUCATION.
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IRS990/Desc0BELHAVEN UNIVERSITY IS A CHRISTIAN LIBERAL ARTS UNIVERSITY DEDICATED TO EXCELLENCE IN CHRISTIAN HIGHER EDUCATION. BELHAVEN'S RICH LEGACY WITH A CHRISTIAN CURRICULUM IS CENTERED ON THE BIBLICAL WORLDVIEW. THIS UNIQUE WORLDVIEW CURRICULUM SEAMLESSLY INTERTWINES HISTORY, LITERATURE, ART, MUSIC, AND PHILOSOPHY INTO A CHRONOLOGICAL CORE CURRICULUM FOR ALL INCOMING FRESHMEN AND SOPHOMORES. BELHAVEN HAS RECEIVED NATIONAL RECOGNITION FOR ITS ACADEMIC PROGRAMS AND AFFORDABILITY, AND THE COLLEGE HAS EARNED REGIONAL ACCREDITATION BY THE COMMISSION ON COLLEGES OF THE SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS (SACS). BELHAVEN IS NATIONALLY ACCREDITED IN ALL FOUR OF THE ARTS: DANCE, MUSIC, THEATRE, AND VISUAL ART. OFFERING 70 AREAS OF STUDY INCLUDING ACADEMIC MAJORS AND CONCENTRATIONS AND A 13:1 STUDENT TO FACULTY RATIO FOR THE TRADITIONAL UNDERGRADUATE PROGRAM, BELHAVEN PROVIDES A CLOSE-KNIT LEARNING COMMUNITY WHERE STUDENTS SEE THE COLLEGE'S VISION AND MISSION LIVED OUT IN THE LIVES OF FACULTY MEMBERS. ACCREDITED ONLINE DEGREE PROGRAMS ARE ALSO AVAILABLE FOR STUDENTS WHO DESIRE DISTANCE LEARNING WITH A CHRISTIAN CURRICULUM. BELHAVEN HAS AN ENROLLMENT OF APPROXIMATELY 6,000 STUDENTS, INCLUDING APPROXIMATELY 3,500 STUDENTS ENROLLED IN ITS NONTRADITIONAL PROGRAM.
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