The Citadel Alumni Association in Charleston, South Carolina (SC)

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The Citadel Alumni Association
Employer Identification Number (EIN)570673477
Name of OrganizationThe Citadel Alumni Association
In Care of NameMichael Rogers The Citadel
Address171 Moultrie St, Charleston, SC 29409-0001
ActivitiesAlumni association or group
SubsectionCharitable Organization
Ruling Date05/1979
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2011
Assets$5,000,000 to $9,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$7,946,129
Amount of Income$1,850,387
Form 990 Revenue Amount$1,199,365
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Alumni Associations


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Amount of income in 2011: $1,850,387
The Citadel Alumni Association: 

 $1,850,387
Other organizations performing similar types of work: 

 $518,540

Assets in 2011: $7,946,129
This organization: 

 $7,946,129
Other organizations performing similar types of work: 

 $3,345,064

Expenses in 2007: $667,563
This organization: 

 $667,563
Other organizations performing similar types of work: 

 $921,400

Income to expenses ratio in 2007: 1.7
The Citadel Alumni Association: 

 1.7
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 30.4%
This organization: 

 30.4%
Other organizations performing similar types of work: 

 72.9%

Number of employees in 2007: 10
This organization: 

 10
Other organizations performing similar types of work: 

 21

Employees paid over $50,000 in 2007: 0.0%
The Citadel Alumni Association: 

 0.0%
Other organizations performing similar types of work: 

 19.0%

Grants share in income in 2007: 2.9%
The Citadel Alumni Association: 

 2.9%
Other organizations performing similar types of work: 

 18.3%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$1,253,946$620,992$860,230$1,527,274$1,439,913$1,381,499$1,382,909$1,125,437
Contributions, gifts, grants, and similar amounts received$740,425$310,341$111,499$60,153$56,952$30,862$47,092$33,176
Contributions to donor advised funds$0$0
Direct public support$0$0$0$0$0$0$47,092$10,850
Indirect public support$740,425$310,341$111,499$60,153$56,952$30,862$0$22,326
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$0$0$0$0$0$0$0$0
Membership dues and assessments$198,794$233,269$173,985$182,861$187,928$175,884$189,628$237,556
Interest on savings and temporary cash investments$0$0$0$0$0$0$0$98,988
Dividends and interest from securities$109,228$53,952$93,566$73,260$98,966$103,868$120,745$220
Net rental income or (loss)$113,281$15,174$679,802$592,625$602,069$644,011$736,066$515,870
Gross rents$152,304$737,220$770,751$736,504$771,561$745,517$814,592$847,339
Less: rental expenses$39,023$722,046$90,949$143,879$169,492$101,506$78,526$331,469
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$-15,906$-40,676$-385,878$422,450$299,194$172,556$142,311$80,835
Gross amount from sales of assets other than inventory$0$0$0$422,450$299,194$172,556$142,311$215,190
Less: cost or other basis and sales expenses$15,906$40,676$385,878$0$0$0$0$134,355
Net income or (loss) from special events and activities$-3,047$14,129$36,111$34,452$42,480$36,515$33,139$62,057
Gross revenue$125,163$110,087$161,203$171,051$172,416$174,681$168,503$219,408
Less: direct expenses other than fundraising expenses$128,210$95,958$125,092$136,599$129,936$138,166$135,364$157,351
Gross profit or (loss) from sales of inventory$15,493$18,189$54,957$75,755$55,483$207,583$97,259$79,985
Gross sales of inventory, less returns and allowances$214,004$250,439$369,323$356,510$340,515$500,435$426,985$371,671
Less: cost of goods sold$198,511$232,250$314,366$280,755$285,032$292,852$329,726$291,686
Other revenue$95,678$16,614$96,188$85,718$96,841$10,220$16,669$16,750
Total expenses$432,360$952,483$1,123,844$1,384,669$602,598$1,070,468$1,209,706$667,563
Program services$116,115$265,870$380,838$300,290$206,254$358,657$360,918$203,247
Management and general$316,245$686,613$743,006$1,084,379$396,344$711,811$848,788$463,174
Fundraising$0$0$0$0$0$0$0$1,142
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$3,652,147$3,320,656$3,047,042$3,189,947$4,027,260$4,337,292$4,510,436$4,968,308
Excess or (deficit) for the year$821,586$-331,491$-263,614$142,605$837,315$311,031$173,203$457,874
Net assets or fund balances at beginning of year$2,830,560$3,652,147$3,320,656$3,047,042$3,189,947$4,027,260$4,337,292$4,510,436
Other changes in net assets or fund balances$1$0$-10,000$300$0$-999$-59$-2
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$667,563$203,247$463,174$1,142
Grants paid from donor advised funds$0
Other grants and allocations$72,000
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$25,175$11,675$13,500$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$159,274$0$159,274$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$28,234$3,339$24,895$0
Professional fundraising fees$1,142$0$0$1,142
Accounting fees$19,475$0$19,475$0
Legal fees$0$0$0$0
Supplies$6,176$0$6,176$0
Telephone$2,777$0$2,777$0
Postage and shipping$13,530$8,464$5,066$0
Occupancy$0$0$0$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$99,879$99,879$0$0
Travel$17,168$3,661$13,507$0
Conferences, conventions, and meetings$3,911$3,911$0$0
Interest$73,882$0$73,882$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$144,940$318$144,622$0
Balance Sheets
20002001200220032004200520062007
Total assets$9,148,062$9,398,277$9,138,818$9,243,664$9,939,279$9,396,111$8,222,386$8,252,331
Cash - non-interest-bearing$7,028$65,963$188,402$165,567$168,416$252,559$75,959$159,912
Savings and temporary cash investments$2,927,597$2,875,406$2,715,673$3,471,368$4,137,190$3,815,773$3,121,523$3,355,058
Accounts receivable less allowance for doubtful accounts$53,435$7,500$9,460$8,761$11,971$10,871$13,399$5,211
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$500
Inventories for sale or use$31,199$27,638$31,836$26,741$30,207$30,872$36,079$37,563
Prepaid expenses and deferred charges$17,704$0$16,748$15,226$22,528$27,621$14,190$29,381
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$5,556,001$5,568,967$5,258,415$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$6,111,099$6,421,770$6,176,699$0$0$0$4,961,236$4,664,706
Other assets, including program-related investments$0$0$0$0$0$0$0$0
Total liabilities$5,495,915$6,077,621$6,091,776$6,053,717$5,912,019$5,058,819$3,711,950$3,284,023
Accounts payable and accrued expenses$87,834$160,130$206,503$169,422$107,052$102,493$35,113$35,377
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$1,317,483$1,441,151$1,582,457$1,766,485$1,882,403$2,029,293$2,106,996$2,294,524
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$4,090,598$4,476,340$4,302,816$4,117,810$3,922,564$2,927,033$1,569,841$954,122
Other liabilities$0$0$0$0$0$0$0$0
Total liabilities and net assets/fund balances$9,148,062$9,398,277$9,138,818$9,243,664$9,939,279$9,396,111$8,222,386$8,252,331
Total net assets or fund balances$3,652,147$3,320,656$3,047,042$3,189,947$4,027,260$4,337,292$4,510,436$4,968,308
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$1,253,946$620,992$850,230$1,527,274$1,439,913$1,381,499$1,382,909$1,125,437
Total revenue, gains, and other support per audited financial statements$1,253,946$620,992$850,230$2,088,507$2,024,373$1,914,023$1,926,525$2,040,298
Other expenses$0$0$0$561,233$584,460$532,524$543,616$914,861
Net unrealized gains on investments$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$561,233$584,460$532,524$543,616$914,861
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$432,360$952,483$1,123,844$1,384,669$602,598$1,070,468$1,209,706$667,693
Total expenses and losses per audited financial statements$432,360$952,483$1,123,844$1,945,902$1,514,675$1,602,992$1,753,322$1,582,554
Other revenue$0$0$0$561,233$912,077$532,524$543,616$914,861
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$561,233$912,077$532,524$543,616$914,861
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
99$27,000$0$0
99$21,830$0$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings50
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200610
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$525,870$566,391
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$237,556
Interest on savings and temporary cash investments000000$000$0$99,208
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$515,870$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$80,835
Net income or (loss) from special events000000$000$0$62,057
Gross profit or (loss) from sales of inventory000000$000$0$79,985
Other revenue000000$0Royalty income excluded by section 512(b)(2)$10,000$6,750
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization operated for the benefit of a college or university
Support Schedule
19992000200120022003200420052006
Total$327,340$417,160$629,245$748,373$672,784$684,361$811,049$784,450
Gifts, grants, and contributions received$50,436$86,038$310,341$111,499$60,153$56,952$30,862$47,092
Membership fees received$193,977$198,794$233,269$173,985$182,861$187,928$175,884$189,628
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$20,567$23,100$31,683$369,323$356,510$340,515$500,435$426,985
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$62,360$109,228$53,952$93,566$73,260$98,966$103,868$120,745
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$1,199,365
Contributions, Gifts, Grants and Other Similar Amounts$236,303
Program Service Revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$34,104
Income from investment of tax-exempt bond proceeds$0
Royalties$2,550
Net rental income$869,130
Gross rents (Real / Personal)$999,087 / $0
Less: rental expenses (Real / Personal)$129,957 / $0
Rental income or (loss) (Real / Personal)$869,130 / $0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$57,278
Gross sales of inventory, less returns and allowances$578,343
Less: cost of goods sold$521,065
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2011)
Total functional expenses$1,348,353
Compensation of current officers, directors, trustees, and key employees$30,012
Other salaries and wages$137,199
Payroll taxes$30,160
Professional fundraising services$0
Other$1,150,982
Balance Sheet (for 2011)
Total assets$7,946,129
Total liabilities$3,203,913
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$3,203,913
Total net assets or fund balances$4,742,216
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2011)
2007 - 2011 Total
Total Support$4,571,992
Gifts, grants, contributions, and membership fees received$843,977
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$3,728,015
Gross receipts from related activities, etc.$1,850,387
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22University Of Massachusetts At Amherst Alumni Association Inc134 Hicks Way, Amherst, MA 01003-9270MA1985-08$2,645,618
23Alumnae Association Of Smith College33 Elm St, Northampton, MA 01063-3702MA1945-05$1,893,499
24General Alumni Association Of The University Of Maine5719 Crossland Alimni Ctr, Orono, ME 04469-5719ME1996-03$1,889,274
25The Citadel Alumni Association171 Moultrie St, Charleston, SC 29409-0001SC1979-05$1,850,387
26Ucsb Alumni AssociationMosher Alumni House, Santa Barbara, CA 93106-1120CA1967-08$1,596,035
27Uci Alumni Association450 Alumni Ct, Irvine, CA 92697-0001CA1975-11$1,192,762
28Florida State University Alumni Association1030 W Tennessee St, Tallahassee, FL 32304-7719FL1954-02$1,124,170
29Alumnae Association Of Mills College5000 Macarthur Blvd Mb 86, Oakland, CA 94613-1301CA1954-10$587,593
30Lakewood Alumni Foundation15514 Detroit Ave, Lakewood, OH 44107-3832OH1984-11$518,540
Number of organizations performing similar types of work
California4
Connecticut3
District of Columbia1
Florida4
Georgia1
Idaho1
Illinois1
Indiana2
Kansas1
Kentucky2
Louisiana2
Massachusetts3
Maryland2
Maine1
Michigan2
Minnesota1
Missouri1
Mississippi1
North Carolina2
Nebraska2
New Hampshire1
New Jersey1
New York1
Ohio6
Oklahoma3
Oregon2
Pennsylvania3
South Carolina1
Texas8
Virginia2
Washington1
Wisconsin2
Total68

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