2026-04-13T11:45:42+00:00 2025-05-31 135381590 BDO USA 421 FAYETTEVILLE ST STE 300 RALEIGH NC 276011776 990 2024-06-01 630288811 BIRMINGHAM-SOUTHERN COLLEGE BIRM 3128063165 PO BOX 2565 BIRMINGHAM AL 35202 LANE ESTES VP ADMIN/VP FINANCE 9192781936 2026-04-13 true SANDRA L FEINSMITH P01064157 9197549370 2026-04-13 2024 2025-03-06 01:10:19Z DANIEL B COLEMAN PO BOX 2565 BIRMINGHAM AL 35202 4153848 false X WWW.BSC.EDU X 1856 AL AS OF MAY 31, 2024, BIRMINGHAM-SOUTHERN CEASED ITS NORMAL OPERATIONS DUE TO FINANCIAL CONDITIONS. THE COLLEGE IS CURRENTLY NEGOTIATING THE SALE OF ITS REAL PROPERTY. UPON THE SUCCESSFUL CLOSING OF THE SALE, EXCESS PROCEEDS WILL BE TRANSFERRED TO ITS ENDOWMENT. UNDER ALABAMA LAW, THE COLLEGE AND THE FOUNDATION IS REQUIRED TO SUBMIT A PLAN TO THE STATE ATTORNEY GENERAL FOR USE OF THESE FUNDS. IT IS EXPECTED THAT THE PROPOSED PLAN WILL INCLUDE PROVISIONS FOR THE AWARDING OF SCHOLARSHIPS TO STUDENTS WHO WILL ATTEND OTHER LIBERAL ARTS COLLEGES. 21 20 0 23 0 37891 5997840 2714326 33992033 0 521039 904461 42363 535061 40553275 4153848 15477793 0 0 0 17719037 1607916 0 0 0 19262763 5238117 52459593 6846033 -11906318 -2692185 88792202 73095209 44983307 45617314 43808895 27477895 X AS OF MAY 31, 2024, BIRMINGHAM-SOUTHERN CEASED ITS NORMAL OPERATIONS DUE TO FINANCIAL CONDITIONS. THE COLLEGE IS CURRENTLY NEGOTIATING THE SALE OF ITS REAL PROPERTY. UPON THE SUCCESSFUL CLOSING OF THE SALE, EXCESS PROCEEDS WILL BE TRANSFERRED TO ITS ENDOWMENT. UNDER ALABAMA LAW, THE COLLEGE AND THE FOUNDATION IS REQUIRED TO SUBMIT A PLAN TO THE STATE ATTORNEY GENERAL FOR USE OF THESE FUNDS. IT IS EXPECTED THAT THE PROPOSED PLAN WILL INCLUDE PROVISIONS FOR THE AWARDING OF SCHOLARSHIPS TO STUDENTS WHO WILL ATTEND OTHER LIBERAL ARTS COLLEGES. false true 1000000 0 79700 AS OF MAY 31, 2024, BIRMINGHAM-SOUTHERN CEASED ITS NORMAL OPERATIONS DUE TO FINANCIAL CONDITIONS. THE COLLEGE IS CURRENTLY NEGOTIATING THE SALE OF ITS REAL PROPERTY. UPON THE SUCCESSFUL CLOSING OF THE SALE, EXCESS PROCEEDS WILL BE TRANSFERRED TO ITS ENDOWMENT. UNDER ALABAMA LAW, THE COLLEGE AND THE FOUNDATION IS REQUIRED TO SUBMIT A PLAN TO THE STATE ATTORNEY GENERAL FOR USE OF THESE FUNDS. IT IS EXPECTED THAT THE PROPOSED PLAN WILL INCLUDE PROVISIONS FOR THE AWARDING OF SCHOLARSHIPS TO STUDENTS WHO WILL ATTEND OTHER LIBERAL ARTS COLLEGES. 1000000 true true false false false false false false false true true false false true true false false false true false false false false false false false false false false false true false false false false false false false false false false false false false false true false false false false false true 23 0 true 0 false false false false false false false false false false false false X 21 20 false false false false false true false true true false false false true true true true true true false false false false AL X DANIEL B COLEMAN 3128063165 2100 MORRIS AVENUE BIRMINGHAM AL 35203 X DANIEL B COLEMAN PRESIDENT 10.0 0.0 X X 0 0 0 ANDY NEWTON BOARD MEMBER 1.0 0.0 X 0 0 0 ASHLEY MENEGUZZI BOARD MEMBER 1.0 0.0 X 0 0 0 BRYSON STEPHENS BOARD MEMBER 1.0 0.0 X 0 0 0 CARL DALTON NESMITH III BOARD MEMBER 1.0 0.0 X 0 0 0 DAVID M SMITH BOARD MEMBER 1.0 0.0 X 0 0 0 DELYNN M ZELL BOARD MEMBER 1.0 0.0 X 0 0 0 DENSON N FRANKLIN III BOARD MEMBER 1.0 0.0 X 0 0 0 DENZEL E OKINEDO BOARD MEMBER 1.0 0.0 X 0 0 0 DERRY BUNTING BOARD MEMBER 1.0 0.0 X 0 0 0 ELIZABETH M DUNN BOARD MEMBER 1.0 0.0 X 0 0 0 JOAB M LESENE III BOARD MEMBER 1.0 0.0 X 0 0 0 JOELLE PHILLIPS BOARD MEMBER 1.0 0.0 X 0 0 0 RAGAN CAIN BOARD MEMBER 1.0 0.0 X 0 0 0 REV KEITH THOMPSON BOARD MEMBER 1.0 0.0 X 0 0 0 RICHARD B YEILDING BOARD MEMBER 1.0 0.0 X 0 0 0 SANDRA B THURMOND BOARD MEMBER 1.0 0.0 X 0 0 0 SCOTT SELMAN BOARD MEMBER 1.0 0.0 X 0 0 0 SUSAN D DOUGHTON BOARD MEMBER 1.0 0.0 X 0 0 0 THOMAS WATERS BOARD MEMBER 1.0 0.0 X 0 0 0 VICTORIA LEE VANVALKENBURGH BOARD MEMBER 1.0 0.0 X 0 0 0 0 0 0 0 false false false 0 2714326 2714326 0 0 0 0 0 168849 168849 29997 29997 425364 0 425364 0 425364 425364 735612 0 0 735612 735612 735612 NONREFUNDABLE DEPOSITS 900099 50000 50000 MISC REFUNDS & INCOME 900099 29700 29700 0 0 0 0 79700 4153848 79700 0 1359822 0 0 1197951 1197951 219858 219858 190107 190107 157419 157419 5250 5250 5395 0 5395 0 155864 155864 229326 229326 1103975 1103975 1386998 1386998 223496 223496 RETURN OF FYE24 GIFT 1000000 1000000 CAMPUS EXPENSES - SECURITY 451047 451047 CAMPUS EXPENSES - GROUNDS MAINTENANCE 277179 277179 CAMPUS EXPENSES - GENERAL MAINT & REPAIRS 91728 91728 150440 0 150440 0 6846033 1000000 5846033 0 2503228 71310 0 1159113 0 0 122097 0 0 0 0 0 881847 89722 0 0 0 10000 197591039 135894386 62271654 61696653 9953045 1784783 0 0 0 0 13060331 8283628 88792202 73095209 1635659 973971 0 0 0 0 31180895 21875276 0 0 0 0 2473374 13706032 0 359722 9693379 8702313 44983307 45617314 X -13947950 -17069694 57756845 44547589 43808895 27477895 88792202 73095209 -2692185 -13638815 0 X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 298976 2714326 168849 0 1000000 0 2182151 25535965 0 10457 15477793 9717153 52500 298976 35855827 1760665 -282358 3582942 8080396 134831 25535965 52090804 2592890 -182043 4049411 13050589 1545824 35855827 49403369 1732084 7557500 3798178 2721897 82074 52090804 0.0 1.0 0.0 true false 2218392 2218392 146598867 114151283 32447584 20304208 20304208 18775706 10888256 7887450 9693866 10854847 -1160981 61696653 GREENSBORO RD 3598053 CHARITABLE REMAINDER TRUSTS 2959958 CSV LIFE INSURANCE POLICIES 1031317 BENEFICIAL INTEREST IN TRUSTS 375901 OTHER ASSETS 318399 8283628 Federal Income Taxes OTHER LIABILITIES 7135263 TRUST AND ANNUITY PAYMENT LIABILITY 1567050 DEPOSITS HELD IN CUSTODY FOR OTHERS SALARIES AND BENEFITS PAYABLE ADV FROM FED GOV'T FOR STUDENT LOAN 8702313 Schedule D, Part V, Line 4 Intended uses of endowment funds AS OF MAY 31, 2024, BIRMINGHAM-SOUTHERN CEASED ITS NORMAL OPERATIONS DUE TO FINANCIAL CONDITIONS. THE COLLEGE IS CURRENTLY NEGOTIATING THE SALE OF ITS REAL PROPERTY. UPON THE SUCCESSFUL CLOSING OF THE SALE, EXCESS PROCEEDS WILL BE TRANSFERRED TO ITS ENDOWMENT. UNDER ALABAMA LAW, THE COLLEGE AND THE FOUNDATION IS REQUIRED TO SUBMIT A PLAN TO THE STATE ATTORNEY GENERAL FOR USE OF THESE FUNDS. IT IS EXPECTED THAT THE PROPOSED PLAN WILL INCLUDE PROVISIONS FOR THE AWARDING OF SCHOLARSHIPS TO STUDENTS WHO WILL ATTEND OTHER LIBERAL ARTS COLLEGES. true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY THIS INFORMATION IS PUBLISHED IN THE COLLEGE'S CATALOG, IN NEWSPAPER PUBLICATIONS, AND ON THE COLLEGE'S WEBSITE. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT BIRMINGHAM-SOUTHERN RECEIVES STUDENT AID FUNDS THROUGH THE DEPARTMENT OF EDUCATION FOR SUPPLEMENTAL EDUCATION OPPORTUNITY GRANTS (SEOG), PELL GRANTS, FEDERAL WORK STUDY GRANTS, FAMILY EDUCATIONAL LOANS, ACADEMIC COMPETITIVENESS GRANTS, AND NATIONAL SCIENCE AND MATHEMATICS ACCESS TO RETAIN TALENT GRANTS. A PRIVATE COLLEGES & UNIVERSITIES FACILITIES AUTH 521297592 2017-03-23 18124507 PRIVATE COLLEGES & UNIVERSITIES FA false false false A 0 0 18124507 0 0 0 0 0 0 0 18124507 0 false false true true A false false false false false false 0 0 0.0 false false 0 false false A false false true false false false 0 false false false 0 false false true A true Form 990, Part III, Line 3 Significant changes in program services AS OF MAY 31, 2024, BIRMINGHAM-SOUTHERN CEASED ITS NORMAL OPERATIONS DUE TO FINANCIAL CONDITIONS. THE COLLEGE IS CURRENTLY NEGOTIATING THE SALE OF ITS REAL PROPERTY. UPON THE SUCCESSFUL CLOSING OF THE SALE, EXCESS PROCEEDS WILL BE TRANSFERRED TO ITS ENDOWMENT. UNDER ALABAMA LAW, THE COLLEGE AND THE FOUNDATION IS REQUIRED TO SUBMIT A PLAN TO THE STATE ATTORNEY GENERAL FOR USE OF THESE FUNDS. IT IS EXPECTED THAT THE PROPOSED PLAN WILL INCLUDE PROVISIONS FOR THE AWARDING OF SCHOLARSHIPS TO STUDENTS WHO WILL ATTEND OTHER LIBERAL ARTS COLLEGES. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE TRUSTEES ARE ELECTED BY THE NORTH ALABAMA AND THE ALABAMA-WEST FLORIDA CONFERENCE OF THE UNITED METHODIST CHURCH IN ACCORDANCE WITH THE PROVISIONS OF THE SCHOOL'S CHARTER. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED BY THE COLLEGE'S PUBLIC ACCOUNTING FIRM. THE FORM 990 IS REVIEWED BY THE CONTROLLER AND THE CHIEF FINANCIAL OFFICER. THE FORM 990 IS PROVIDED TO THE EXECUTIVE COMMITTEE FOR REVIEW AND COMMENTS. AFTER REVIEW BY THE EXECUTIVE COMMITTEE, THE FORM 990 IS GIVEN TO THE BOARD OF TRUSTEES BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c Conflict of interest policy A CONFLICT OF INTEREST ACKNOWLEDGEMENT AND DISCLOSURE STATEMENT IS GIVEN TO ALL BOARD MEMBERS ANNUALLY. CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE ALSO GIVEN TO ALL PRINCIPAL ADMINISTRATIVE OFFICERS AND OTHER EMPLOYEES AS MAY BE DEEMED APPROPRIATE. THE SIGNED STATEMENTS ARE REVIEWED AND FOLLOW UP IS COMPLETED IF NECESSARY. Form 990, Part VI, Line 19 Required documents available to the public DOCUMENTS ARE AVAILABLE UPON REQUEST. BIRMINGHAM-SOUTHERN REAL ESTATE HOLDING PO BOX 2565 BIRMINGHAM AL 35202 205391329 REAL ESTATE AL 0 19659635 BIRMINGHAM-SOUTHERN COLLEGE