Nonprofit · EIN 23-7242844
SHERMAN COLLEGE OF STRAIGHT CHIROPRACTIC INC
Tax-exempt · SPARTANBURG, SC 29304
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $16,737,674 | $18,938,162 | -$2,200,488 | $42,494,702 | $14,435,899 | $28,058,803 |
| December 31, 2024 | 990 | $18,551,579 | $17,998,898 | $552,681 | $43,307,741 | $14,604,310 | $28,703,431 |
| December 31, 2023 | 990 | $16,124,563 | $16,589,178 | -$464,615 | $42,745,052 | $14,831,207 | $27,913,845 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $471,096
- of which government grants
- $81,071
- Program service revenue
- $14,749,221
- Investment income
- $1,447,677
- Net gain from sales of assets
- $818,600
- Other revenue
- $69,680
Expenses
- Grants and similar amounts paid
- $325,130
- Compensation of officers, directors and key employees
- $1,702,501
- Other salaries and wages
- $8,367,101
- Salaries, compensation and benefits (total)
- $12,422,692
- Professional fundraising fees
- $0
- Legal fees
- $15,325
- Accounting fees
- $68,856
- Occupancy
- $578,990
- Travel
- $279,213
- Depreciation
- $1,009,637
- Program services (functional)
- $14,485,288
- Management and general (functional)
- $3,711,761
- Fundraising (functional)
- $741,113
Balance sheet and other
- Total assets, start of year
- $43,307,741
- Total assets, end of year
- $42,494,702
- Total liabilities, end of year
- $14,435,899
- Net assets, end of year
- $28,058,803
- Land, buildings and equipment
- $17,513,759
- Publicly traded securities
- $22,512,904
- Net assets without donor restrictions
- $24,191,755
- Net assets with donor restrictions
- $3,867,048
- Gross receipts
- $19,822,133
- Employees
- 249
- Volunteers
- 11
- Year formed
- 1973
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JACK BOURLA DC | PRESIDENT/CEO Officer | 37.5 | $348,848 | $66,110 |
| KAREN CANUP PHD MBA CPA | EXECUTIVE VICE PRESIDENT Officer | 37.5 | $326,000 | $42,819 |
| JOE DONOFRIO DC | VP ACADEMIC AFFAIRS Officer | 37.5 | $202,332 | $40,035 |
| ALAN BREWSTER DC | DIRECTOR OF THE CSA Highest-paid employee | 37.5 | $137,004 | $29,695 |
| LASHANDA HUTTO-HARRIS MSW | VP STUDENT AFFAIRS Officer | 37.5 | $130,461 | $34,022 |
| SARAH HOCK DC | CHAIR OF PEDIATRICS & PERINATAL CARE Highest-paid employee | 37.5 | $130,547 | $32,150 |
| CLAUDIA SEAY DC | DIRECTOR OF STUDENT CLINIC Highest-paid employee | 37.5 | $136,448 | $23,590 |
| PENGJU LUO DC | DEAN OF BASIC SCIENCE Highest-paid employee | 37.5 | $129,307 | $23,221 |
| DAVID BEDFORD MBA | VP FINANCE & CAMPUS OPERATIONS Officer | 37.5 | $130,593 | $20,435 |
| SAMANTHA ATTAWAY DC | CHAIR OF ANATOMY DEPARTMENT Highest-paid employee | 37.5 | $136,982 | $4,870 |
| CHRISTOPHER KENT DC JD | VP PRESIDENT INITIATIVES (FROM 11/25) Officer | 37.5 | $111,720 | $16,916 |
| BRUCE ROSENGRANT MA | VP ADVANCEMENT (FROM 04/25) Officer | 37.5 | $106,318 | $14,362 |
| GABE HOLLINGSWORTH MHRD | VP STRAT. ENROLL. MGMT. (FROM 03/25) Officer | 37.5 | $96,209 | $15,320 |
| LISA LANZARA-BAZZANI DC | CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| RICHELLE KNOWLES DC | VICE-CHAIR Trustee or director, Officer | 2 | $0 | $0 |
12 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE TULLIUS DC | SECRETARY Trustee or director, Officer | 2 | $0 |
| SELENA BLAIR EDD | TRUSTEE (FROM 10/25) Trustee or director | 2 | $0 |
| JOSEPH CHAMPAGNE JD | TRUSTEE Trustee or director | 2 | $0 |
| ERIC FRANCO BA | TRUSTEE Trustee or director | 2 | $0 |
| SCOTT GARBER DC | TRUSTEE (FROM 05/25) Trustee or director | 2 | $0 |
| FRANK J HAHN DC | TRUSTEE Trustee or director | 2 | $0 |
| MATTHEW MCCOY DC MPH | TRUSTEE Trustee or director | 2 | $0 |
| JOSE SALGADO LEON DC | TRUSTEE Trustee or director | 2 | $0 |
| LIAM SCHUBEL DC | TRUSTEE (FROM 05/25) Trustee or director | 2 | $0 |
| LINDA GIULIANO MBA | TRUSTEE (TO 02/25) Trustee or director | 2 | $0 |
| SHAWN H DILL DC | TRUSTEE (TO 05/25) Trustee or director | 2 | $0 |
| CHARLES HODGE JD | TRUSTEE (TO 12/25) Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 20 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JACK BOURLA DC | PRESIDENT/CEO Officer | 37.5 | $332,785 | $62,324 |
| KAREN CANUP PHD MBA CPA | COO/CFO Officer | 37.5 | $306,418 | $38,124 |
| JOE DONOFRIO DC | VP ACADEMIC AFFAIRS Officer | 37.5 | $194,557 | $35,895 |
| LASHANDA HUTTO-HARRIS MSW | VP STUDENT AFFAIRS Officer | 37.5 | $125,444 | $30,112 |
| SARAH HOCK DC | CHAIR OF PEDI AND PERI CARE Highest-paid employee | 37.5 | $124,618 | $28,255 |
| CLAUDIA SEAY DC | DIR. OF STUDENT CLINICS Highest-paid employee | 37.5 | $130,345 | $21,243 |
| ALAN BREWSTER DC | DIR. OF CNTR FOR SCHOLARLY ACTIVITY Highest-paid employee | 37.5 | $121,149 | $25,456 |
| PENGJU LUO DC | DEAN OF BASIC SCIENCE Highest-paid employee | 37.5 | $122,527 | $20,760 |
| SAMANTHA ATTAWAY DC | CHAIR OF ANATOMY DEPT Highest-paid employee | 37.5 | $133,663 | $2,687 |
| LISA LANZARA-BAZZANI DC | CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| RICHELLE KNOWLES DC | VICE-CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| STEVE TULLIUS DC | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| JOSEPH CHAMPAGNE JD | TRUSTEE Trustee or director | 2 | $0 | $0 |
| SHAWN H DILL DC | TRUSTEE Trustee or director | 2 | $0 | $0 |
| ERIC FRANCO BA | TRUSTEE Trustee or director | 2 | $0 | $0 |
| LINDA GIULIANO MBA | TRUSTEE Trustee or director | 2 | $0 | $0 |
| FRANK J HAHN DC | TRUSTEE Trustee or director | 2 | $0 | $0 |
| CHARLES HODGE JD | TRUSTEE Trustee or director | 2 | $0 | $0 |
| JOSE SALGADO LEON DC | TRUSTEE Trustee or director | 2 | $0 | $0 |
| MATTHEW MCCOY DC MPH | TRUSTEE Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 21 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JACK BOURLA DC | PRESIDENT/CEO Officer | 37.5 | $315,979 | $18,983 |
| KAREN CANUP PHD MBA CPA | COO/CFO Officer | 37.5 | $279,800 | $35,355 |
| JOE DONOFRIO DC | VP ACADEMIC AFFAIRS Officer | 37.5 | $190,841 | $34,451 |
| NEIL COHEN DC | SVP FOR COLLEGE RELATIONS (JAN - MAY) Officer | 37.5 | $140,515 | $13,164 |
| LASHANDA HUTTO-HARRIS MSW | VP STUDENT AFFAIRS Officer | 37.5 | $119,376 | $28,492 |
| CLAUDIA SEAY | DIR. OF STUDENT CLINICS, PROFESSOR Highest-paid employee | 37.5 | $123,093 | $20,376 |
| SAMANTHA ATTAWAY | ASST PROFESSOR OF BASIC SCIENCES Highest-paid employee | 37.5 | $135,226 | $2,718 |
| MATTHEW HUDSON | ASST PROF, HEALTH CENTER CASE DOCTOR Highest-paid employee | 37.5 | $110,731 | $24,093 |
| PENGJU LUO | DEAN OF BASIC SCIENCE, PROFESSOR Highest-paid employee | 37.5 | $119,215 | $9,670 |
| SARAH HOCK | ASST PROFESSOR OF CLINICAL SCIENCES Highest-paid employee | 37.5 | $112,356 | $5,598 |
| SHAWN H DILL DC | CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| MATTHEW MCCOY DC MPH | VICE-CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| LISA LANZARA-BAZZANI DC | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| FRANK J HAHN DC | TRUSTEE Trustee or director | 2 | $0 | $0 |
| RICHELLE KNOWLES DC | TRUSTEE Trustee or director | 2 | $0 | $0 |
| JUDY CAMPANALE DC | TRUSTEE Trustee or director | 2 | $0 | $0 |
| LINDA GIULIANO MBA | TRUSTEE Trustee or director | 2 | $0 | $0 |
| JOS SALGADO LON DC | TRUSTEE Trustee or director | 2 | $0 | $0 |
| JOSEPH CHAMPAGNE | TRUSTEE Trustee or director | 2 | $0 | $0 |
| CHARLES HODGE | TRUSTEE Trustee or director | 2 | $0 | $0 |
| STEVE TULLIUS | TRUSTEE Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1452, SPARTANBURG, SC 29304-1452
- Principal officer (990 for 2025)
- JACK BOURLA, PO BOX 1452, SPARTANBURG, SC 29304
- Signed the 990
- KAREN G CANUP, EXECUTIVE VICE PRESIDENT
- Phone
- (864) 578-8770
- Website
- WWW.SHERMAN.EDU
- Return prepared by
- CHERRY BEKAERT ADVISORY LLC
Mission
OUR MISSION AT SHERMAN COLLEGE OF CHIROPRACTIC IS TO PROVIDE EXCEPTIONAL PREPARATION FOR THE LOCATION, ANALYSIS AND ADJUSTMENT OF VERTEBRAL SUBLUXATION.
Program accomplishments
- EDUCATIONAL SERVICES WERE PROVIDED TO 471 FULL-TIME CHIROPRACTIC STUDENTS. EDUCATION SCHOLARSHIPS WERE AWARDED TO 257 STUDENTS. PATIENT VISITS TO THE CHIROPRACTIC CENTER TOTALED 32,900.Expenses $14,485,288 · grants $325,130 · revenue $14,818,901
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7242844
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1973
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B500)
- Assets (IRS master file)
- $42,494,702
- Income (IRS master file)
- $19,822,133
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $16,737,674 | $18,938,162 | $42,494,702 | IRS |
| 990 | December 2024 | $18,551,579 | $17,998,898 | $43,307,741 | IRS |
| 990 | December 2023 | $16,124,563 | $16,589,178 | $42,745,052 | XML |
| 990 | December 2022 | $16,504,966 | $16,249,029 | $41,427,074 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7242844).
Questions about SHERMAN COLLEGE OF STRAIGHT CHIROPRACTIC INC
- What is the EIN of SHERMAN COLLEGE OF STRAIGHT CHIROPRACTIC INC?
- The employer identification number (EIN) of SHERMAN COLLEGE OF STRAIGHT CHIROPRACTIC INC is 23-7242844.
- Is SHERMAN COLLEGE OF STRAIGHT CHIROPRACTIC INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1973.
- Are donations to SHERMAN COLLEGE OF STRAIGHT CHIROPRACTIC INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SHERMAN COLLEGE OF STRAIGHT CHIROPRACTIC INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SHERMAN COLLEGE OF STRAIGHT CHIROPRACTIC INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SHERMAN COLLEGE OF STRAIGHT CHIROPRACTIC INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SHERMAN COLLEGE OF STRAIGHT CHIROPRACTIC INC?
- The 990 for the year ended December 31, 2025 names JACK BOURLA.
- Who are the officers and directors of SHERMAN COLLEGE OF STRAIGHT CHIROPRACTIC INC?
- The 990 for the year ended December 31, 2025 lists 27 people; 13 received compensation from the organization, the highest $348,848 (JACK BOURLA DC, PRESIDENT/CEO).
- How much revenue does SHERMAN COLLEGE OF STRAIGHT CHIROPRACTIC INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $16,737,674, expenses of $18,938,162 and total assets of $42,494,702 at year end.
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