JOHN BROWN UNIVERSITY: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- JOHN BROWN UNIVERSITY (EIN 71-0239576)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-04-02
- IRS object ID
- 202410939349301526
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-02T14:02:40+00:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5605 N MacArthur Blvd Suite 210 | AddressLine1Txt |
| City | Irving | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75038 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 710239576 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | John Brown University | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JOHN | BusinessNameControlTxt |
| Phone | 4795243131 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 W University | AddressLine1Txt |
| City | Siloam Springs | CityNm |
| State Abbreviation | AR | StateAbbreviationCd |
| ZIP | 727612121 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kimberly Hadley | PersonNm |
| Person Title | Vice President and COO | PersonTitleTxt |
| Phone | 4795243131 | PhoneNum |
| Signature | 2024-04-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Kimberly | PersonFirstNm |
| Person Last | Hadley | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Daren Daiga | PreparerPersonNm |
| PTIN | P01074795 | PTIN |
| Phone | 5055022746 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Charles Pollard | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 W University | AddressLine1Txt |
| City | Siloam Springs | CityNm |
| State Abbreviation | AR | StateAbbreviationCd |
| ZIP | 727612121 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $128,463,401 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.jbu.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1934 | FormationYr |
| Legal Domicile State | AR | LegalDomicileStateCd |
| Activity Or Mission | Provide a Christ-centered education that prepares students to honor God and serve others. | ActivityOrMissionDesc |
| Voting Members Governing Body | 28 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 28 | VotingMembersIndependentCnt |
| Total Employee | 1501 | TotalEmployeeCnt |
| Total Volunteers | 144 | TotalVolunteersCnt |
| Total Gross UBI | $311,296 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $17,992,537 | PYContributionsGrantsAmt |
| CY Contributions Grants | $18,418,279 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $51,201,036 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $53,095,362 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,487,767 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,798,580 | CYInvestmentIncomeAmt |
| PY Other Revenue | $5,677,111 | PYOtherRevenueAmt |
| CY Other Revenue | $2,745,339 | CYOtherRevenueAmt |
| PY Total Revenue | $80,358,451 | PYTotalRevenueAmt |
| CY Total Revenue | $80,057,560 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $23,738,109 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $22,203,602 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $27,620,585 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $29,244,782 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,788,785 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $20,552,710 | PYOtherExpensesAmt |
| CY Other Expenses | $23,629,842 | CYOtherExpensesAmt |
| PY Total Expenses | $71,911,404 | PYTotalExpensesAmt |
| CY Total Expenses | $75,078,226 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $8,447,047 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,979,334 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $277,379,358 | TotalAssetsBOYAmt |
| Total Assets EOY | $295,100,055 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,743,290 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,582,340 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $267,636,068 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $285,517,715 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | John Brown University (JBU) provides Christ-centered education that prepares students to honor God and serve others by developing their intellectual, spiritual, and professional lives. JBU serves traditional undergraduate students on its residential campus in Siloam Springs, Arkansas. JBU also offers non-traditional undergraduate degrees through its online undergraduate program. In addition, the Graduate School at John Brown University serves graduate students. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $40,455,721 | ExpenseAmt |
| Grant | $21,531,703 | GrantAmt |
| Revenue | $41,144,244 | RevenueAmt |
| Desc | Instructional Services JBU currently enrolls more than 2,200 students in its three primary academic programs: traditional undergraduate, online undergraduate, and graduate. Through its instructional services, JBU offers 52 traditional undergraduate majors, 64 undergraduate minors, 11 graduate degrees, and 8 undergraduate online programs. The faculty to student ratio is 14:1. The top traditional programs of study by major enrollment are: Nursing, Psychology, Family & Human Services, Kinesiology, Construction Management, Graphic Design, Mechanical Engineering, Biology, Digital Cinema, and Art & Illustration. The JBU Online Undergraduate program offers undergraduate degrees in Business, Interdisciplinary Studies, and Psychology. The Graduate School offers degrees in Business, Counseling, Cybersecurity, HIgher Education and Teacher Education. The graduation rate is consistently above 65% and traditional undergraduate retention is above 80%. In addition to major level courses, undergraduates are required to take general education courses that emphasize the integration of intellectual and spiritual development. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $8,948,031 | ExpenseAmt |
| Grant | $34,730 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | Student Services John Brown University offers spiritual formation, wellness, counseling, and career development services to traditional undergraduate, degree completion and graduate students, and, on a limited basis, to the broader JBU community. JBU also offers traditional undergraduate students opportunities to compete in NAIA intercollegiate athletic competition. Student services covers a broad variety of co-curricular activities which help students in personal and professional development. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $8,853,392 | ExpenseAmt |
| Grant | $637,169 | GrantAmt |
| Revenue | $9,272,670 | RevenueAmt |
| Desc | Auxiliary John Brown University offers a traditional residential undergraduate program at its Siloam Springs campus, a formational part of the JBU educational experience. The university requires non-local traditional undergraduate students who do not have senior status to live on campus. JBU has a wide variety of campus housing, including four residential halls, town homes, apartments, and duplexes. During the traditional academic year, JBU provides full cafeteria service to students. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)
| ExpenseExpenseAmt | GrantGrantAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|---|
| $4,899,975 | $0 | $0 | Academic Support JBU enriches the students' educational experience through academic support in the form of library services, registrar services, IT support, and faculty professional development. |
| $1,658,498 | $0 | $2,387,089 | Public Service The University is also the home to the Center for Healthy Relationships. The University also owns and operates KLRC radio, a 100,000 watt FM radio station. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $6,558,473 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $2,387,089 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $64,815,617 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Donor Advised Fund | Yes (true) | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | Yes (true) | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (true) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (true) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | Yes (true) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 2367 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 1501 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | Yes (true) | ForeignFinancialAccountInd |
| Foreign Country | UK | ForeignCountryCd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 28 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 28 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kimberly Hadley | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4795243131 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 W University | AddressLine1Txt |
| City | Siloam Springs | CityNm |
| State Abbreviation | AR | StateAbbreviationCd |
| ZIP | 727612121 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (36 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Mr Lawson Hembree IV | |||||||
| Vice Chair of the Board | 0.4 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Mr Marvin G Spees | |||||||
| Chariman of the Board | 0.4 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Mrs Holly Robason Beitel | |||||||
| Secretary/Treasurer of the Board | 0.4 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Dr Emily K Deng | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Dr Stephen R Genheimer | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Dr Wayne Hardy | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mr Alan L Lee | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mr Cameron Geiger | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mr David H LeVan | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mr Doug Neufeld | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mr Gunnar Shaffer | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mr James Barnett | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mr James Congdon | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mr John E Brown | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mr John Spenst | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mr Keith E Holmberg | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mr Marc Boatwright | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mr Michael R Kairis | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mr Michael S King | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mr Paul Zheng | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mr Rollin L Ford | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mr Wendell Stratton | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mr William C Naramore Sr | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mr William Ross | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mrs Desiree Weber | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mrs Diane N Willits | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mrs Ericka Carrasco | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Mrs Ruth H Smith | |||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||
| Dr Charles Pollard | |||||||
| President | 40.0 | Yes (X) | $343,968 | $0 | $108,889 | ||
| Dr Kimberly M Hadley | |||||||
| Vice President and Chief Operating Officer | 40.0 | Yes (X) | $158,100 | $0 | $33,516 | ||
| Edward Ericson | |||||||
| VP for Academic Affairs | 40.0 | Yes (X) | $150,849 | $0 | $59,247 | ||
| Donald Crandall | |||||||
| VP of Enrollment Management | 40.0 | $132,376 | $0 | $30,204 | Yes (X) | ||
| Dr Gary Oliver | |||||||
| Director of CHR | 40.0 | $143,955 | $0 | $31,633 | Yes (X) | ||
| James Krall | |||||||
| VP of University Advancement | 40.0 | $161,578 | $0 | $35,329 | Yes (X) | ||
| Paul Nast | |||||||
| Chief Information Officer | 40.0 | $114,577 | $0 | $46,964 | Yes (X) | ||
| Steve Beers | |||||||
| VP for Student Development | 40.0 | $142,115 | $0 | $24,278 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,347,518 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $370,060 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| creative dining services | |||||
| One Royal Park Dr Ste 3 | Zeeland | MI | 49464 | Dining Services Contractor | $2,766,301 |
| encoura llc | |||||
| 75 Remittance Dr Dept 1020 | Chicago | IL | 60675 | Digital Advertising | $182,549 |
| google llc | |||||
| PO Box 883654 | Los Angeles | CA | 900883654 | Digital Advertising | $159,051 |
| village travel | |||||
| 7517 Zero St | Fort Smith | AR | 72903 | Travel Services | $153,191 |
| capin crouse llp | |||||
| PO Box 117414 | Atlanta | GA | 303687414 | Audit Services | $144,066 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $2,732,155 | GovernmentGrantsAmt |
| All Other Contributions | $15,686,124 | AllOtherContributionsAmt |
| Noncash Contributions | $247,848 | NoncashContributionsAmt |
| Total Contributions | $18,418,279 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Tuition & Fees | 611310 | $41,144,244 | $41,144,244 | |
| Auxiliary Enterprises | 611310 | $9,272,670 | $9,272,670 | |
| Public Service | 611310 | $2,403,234 | $2,387,089 | $16,145 |
| Health Complex | 713940 | $275,214 | $275,214 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $53,095,362 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,610,230 | TotalRevenueColumnAmt |
| Exclusion | $3,610,230 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,725,402 | TotalRevenueColumnAmt |
| Exclusion | $2,725,402 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $56,550 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $36,613 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $19,937 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,937 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $19,937 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $50,535,778 | SecuritiesAmt |
| Other | $21,800 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $48,355,971 | SecuritiesAmt |
| Other | $13,257 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,179,807 | SecuritiesAmt |
| Other | $8,543 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,188,350 | TotalRevenueColumnAmt |
| Exclusion | $2,188,350 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $80,057,560 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $52,804,003 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $311,296 | UnrelatedBusinessRevenueAmt |
| Exclusion | $8,523,982 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,168,872 | TotalAmt |
| Program Services | $22,168,872 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,730 | TotalAmt |
| Program Services | $34,730 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $852,207 | TotalAmt |
| Program Services | $209,411 | ProgramServicesAmt |
| Management And General | $530,909 | ManagementAndGeneralAmt |
| Fundraising | $111,887 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,750 | TotalAmt |
| Program Services | $8,625 | ProgramServicesAmt |
| Management And General | $5,750 | ManagementAndGeneralAmt |
| Fundraising | $14,375 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,750,740 | TotalAmt |
| Program Services | $18,174,586 | ProgramServicesAmt |
| Management And General | $2,622,270 | ManagementAndGeneralAmt |
| Fundraising | $953,884 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,201,682 | TotalAmt |
| Program Services | $1,003,674 | ProgramServicesAmt |
| Management And General | $144,228 | ManagementAndGeneralAmt |
| Fundraising | $53,780 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,944,324 | TotalAmt |
| Program Services | $3,473,625 | ProgramServicesAmt |
| Management And General | $333,304 | ManagementAndGeneralAmt |
| Fundraising | $137,395 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,467,079 | TotalAmt |
| Program Services | $1,189,557 | ProgramServicesAmt |
| Management And General | $206,582 | ManagementAndGeneralAmt |
| Fundraising | $70,940 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,622 | TotalAmt |
| Program Services | $28,268 | ProgramServicesAmt |
| Management And General | $17,854 | ManagementAndGeneralAmt |
| Fundraising | $5,500 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,542 | TotalAmt |
| Program Services | $4,550 | ProgramServicesAmt |
| Management And General | $89,992 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $585,388 | TotalAmt |
| Management And General | $585,388 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,086,344 | TotalAmt |
| Program Services | $1,394,800 | ProgramServicesAmt |
| Management And General | $589,302 | ManagementAndGeneralAmt |
| Fundraising | $102,242 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,564,889 | TotalAmt |
| Management And General | $1,534,468 | ManagementAndGeneralAmt |
| Fundraising | $30,421 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,199,804 | TotalAmt |
| Program Services | $1,011,926 | ProgramServicesAmt |
| Management And General | $125,234 | ManagementAndGeneralAmt |
| Fundraising | $62,644 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,850,206 | TotalAmt |
| Program Services | $1,455,209 | ProgramServicesAmt |
| Management And General | $327,742 | ManagementAndGeneralAmt |
| Fundraising | $67,255 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $439,860 | TotalAmt |
| Program Services | $435,099 | ProgramServicesAmt |
| Management And General | $4,609 | ManagementAndGeneralAmt |
| Fundraising | $152 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,591,437 | TotalAmt |
| Program Services | $1,473,229 | ProgramServicesAmt |
| Management And General | $50,505 | ManagementAndGeneralAmt |
| Fundraising | $67,703 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $513,152 | TotalAmt |
| Program Services | $388,429 | ProgramServicesAmt |
| Management And General | $113,825 | ManagementAndGeneralAmt |
| Fundraising | $10,898 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,717 | TotalAmt |
| Program Services | $108,208 | ProgramServicesAmt |
| Management And General | $3,382 | ManagementAndGeneralAmt |
| Fundraising | $1,127 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,317,326 | TotalAmt |
| Program Services | $4,952,075 | ProgramServicesAmt |
| Management And General | $318,765 | ManagementAndGeneralAmt |
| Fundraising | $46,486 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $630,622 | TotalAmt |
| Program Services | $89,271 | ProgramServicesAmt |
| Management And General | $541,351 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Operations, maintenance | $4,341,754 | $3,961,294 | $328,364 | $52,096 |
| Auxiliary services | $3,250,179 | $3,250,179 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,078,226 | TotalAmt |
| Program Services | $64,815,617 | ProgramServicesAmt |
| Management And General | $8,473,824 | ManagementAndGeneralAmt |
| Fundraising | $1,788,785 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,038,316 | BOYAmt |
| EOY | $366,305 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,832,670 | BOYAmt |
| EOY | $12,942,202 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,000 | BOYAmt |
| EOY | $3,195,022 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,720,439 | BOYAmt |
| EOY | $2,103,891 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $269,711 | BOYAmt |
| EOY | $259,643 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,409 | BOYAmt |
| EOY | $953 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $879,313 | BOYAmt |
| EOY | $658,816 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $167,343,953 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $88,152,028 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,672,145 | BOYAmt |
| EOY | $79,191,925 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,931,005 | BOYAmt |
| EOY | $160,772,254 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,970,153 | BOYAmt |
| EOY | $33,169,146 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $947,879 | BOYAmt |
| EOY | $736,427 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,065,318 | BOYAmt |
| EOY | $1,703,471 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $277,379,358 | BOYAmt |
| EOY | $295,100,055 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,554,927 | BOYAmt |
| EOY | $2,510,348 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $641,449 | BOYAmt |
| EOY | $406,520 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,387,906 | BOYAmt |
| EOY | $1,057,819 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,925,320 | BOYAmt |
| EOY | $4,426,396 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,233,688 | BOYAmt |
| EOY | $1,181,257 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,743,290 | BOYAmt |
| EOY | $9,582,340 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,239,651 | BOYAmt |
| EOY | $137,070,696 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $142,396,417 | BOYAmt |
| EOY | $148,447,019 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $267,636,068 | BOYAmt |
| EOY | $285,517,715 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $277,379,358 | BOYAmt |
| EOY | $295,100,055 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $4,979,334 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $12,867,738 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $34,575 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,815,387 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,381,276 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $31,029,127 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,992,537 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $18,418,279 | CurrentTaxYearAmt |
| Total | $100,636,606 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,815,387 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,381,276 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $31,029,127 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,992,537 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $18,418,279 | CurrentTaxYearAmt |
| Total | $100,636,606 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $35,397,250 | SubstantialContributorsTotAmt |
| Public Support Total170 | $65,239,356 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,034,950 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,921,174 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,516,798 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,656,555 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,335,632 | CurrentTaxYearAmt |
| Total | $20,465,109 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,422,013 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $4,422,013 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $125,523,728 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $256,352,150 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.5197 | PublicSupportCY170Pct |
| Public Support PY170 | 0.4931 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part II | Schedule A, Part II: The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and qualifies to use the first listed special rule for Schedule B reporting. |
| Schedule A, Part II, Line 10 Other Income | DESCRIPTION - EMPLOYEE RETENTION CREDIT, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 4422013.0, COLUMN E - , COLUMN F - 4422013.0; |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | false | VolunteersInd |
| Paid Staff Or Management | false | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | false | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | false | DirectContactLegislatorsInd |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | Yes (true) | OtherActivitiesInd |
| Other Activities | $2,146 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $2,146 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule C, Part II-B, Line 1 Lobbying Activities: | FormAndLineReferenceDesc |
| Explanation | John Brown University pays annual membership dues to CCCU and NAICU. A portion of these dues are used for lobbying purposes. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Donor Advised Funds Held | 1 | DonorAdvisedFundsHeldCnt |
| Donor Advised Funds Contri | $0 | DonorAdvisedFundsContriAmt |
| Donor Advised Funds Grants | $0 | DonorAdvisedFundsGrantsAmt |
| Donor Advised Funds Vl EOY | $15,966 | DonorAdvisedFundsVlEOYAmt |
| Disclosed Org Leg Ctrl | Yes (true) | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | Yes (true) | DisclosedForCharitablePrpsInd |
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $89,225 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $156,626,155 | BeginningYearBalanceAmt |
| Contributions | $5,655,023 | ContributionsAmt |
| Investment Earnings Or Losses | $4,399,981 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,076,343 | GrantsOrScholarshipsAmt |
| Other Expenditures | $3,345,527 | OtherExpendituresAmt |
| End Year Balance | $160,259,289 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $168,713,795 | BeginningYearBalanceAmt |
| Contributions | $3,547,193 | ContributionsAmt |
| Investment Earnings Or Losses | -$11,641,683 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,775,490 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,217,660 | OtherExpendituresAmt |
| End Year Balance | $156,626,155 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $126,697,574 | BeginningYearBalanceAmt |
| Contributions | $12,784,603 | ContributionsAmt |
| Investment Earnings Or Losses | $35,135,798 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,463,819 | GrantsOrScholarshipsAmt |
| Other Expenditures | $3,440,361 | OtherExpendituresAmt |
| End Year Balance | $168,713,795 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $125,569,692 | BeginningYearBalanceAmt |
| Contributions | $3,591,287 | ContributionsAmt |
| Investment Earnings Or Losses | $2,669,085 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,151,848 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,980,642 | OtherExpendituresAmt |
| End Year Balance | $126,697,574 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $120,036,525 | BeginningYearBalanceAmt |
| Contributions | $5,724,244 | ContributionsAmt |
| Investment Earnings Or Losses | $4,871,923 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,088,638 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,974,362 | OtherExpendituresAmt |
| End Year Balance | $125,569,692 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.17 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.83 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.0 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $182,366 | OtherCostOrOtherBasisAmt |
| Book Value | $182,366 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $144,896,893 | OtherCostOrOtherBasisAmt |
| Depreciation | $70,995,463 | DepreciationAmt |
| Book Value | $73,901,430 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,909,192 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,824,964 | DepreciationAmt |
| Book Value | $4,084,228 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,355,502 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,331,601 | DepreciationAmt |
| Book Value | $1,023,901 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $79,191,925 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (6 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Private equity investments | $19,769,821 | F |
| Charitable trust investments | $1,557,976 | F |
| Real Estate | $1,124,147 | F |
| Oil and gas rights | $10,385,339 | F |
| Cash surrender value of life insurance | $242,638 | F |
| Artwork | $89,225 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $33,169,146 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Annuity and trusts payable | Desc |
| Amt | $1,181,257 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,181,257 | TotalLiabilityAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part III, Line 4 Collections of art - description of collections | The University holds various pieces of art, which are displayed for the educational enrichment of our students. As proposed by writer, John Henry Newman in Idea of a University, a broad intellectual environment including the arts provides a robust academic experience for students. As such, all JBU students, regardless of major, benefit from displays of art within the educational context. |
| Schedule D, Part V, Line 4 Intended uses of endowment funds | Endowed funds fund scholarships administered by the Univeristy in accordance with guidelines established together by the donor and the University. Endowed scholarships live on in perpetuity distributing funds to deserving students year after year. The funds given to the University are invested, an applied spending rate based on the five-year average market value of the funds which includes an inflation component, is awarded to students in the form of annual scholarships. Endowed funds also support several non-scholarship projects. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY | The University publishes its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. |
| Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT | The federal government awards the University various monies restricted for student financial aid. The monies are awarded through three federal programs: Pell Grant (Pell), Federal Supplemental Opportunity Grant (FSEOG), Federal Work Study (FWS) and TEACH grants. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (6 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Europe (Including Iceland and Greenland) | 1 | 6 | Program Services | Study Abroad & Missions | $471,247 |
| Central America and the Caribbean | 0 | 0 | Program Services | Study Abroad & Missions | $107,369 |
| Middle East and North Africa | 0 | 0 | Program Services | Study Abroad & Missions | $107,138 |
| Central America and the Caribbean | 0 | 0 | Grantmaking | $34,730 | |
| East Asia and the Pacific | 0 | 0 | Program Services | Study Abroad & Missions | $17,609 |
| North America (Canada & Mexico only) | 0 | 0 | Program Services | Study Abroad & Missions | $14,751 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 6 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Subtotal Spent | $752,844 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $752,844 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|
| Central America and the Caribbean | Missions | $5,100 | Wire Transfer |
| Central America and the Caribbean | Missions | $17,630 | Wire Transfer |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Assistance | Missions | TypeOfAssistanceTxt |
| Region | Central America and the Caribbean | RegionTxt |
| Recipient | 1 | RecipientCnt |
| Cash Grant | $12,000 | CashGrantAmt |
| Manner Of Cash Disbursement | Wire Transfer | MannerOfCashDisbursementTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds | International grants to Central America support JBU's mission/service teams and our ongoing partnerships with several entities including Iglesia Bautista Ayuda Comunitaria IBCC. Iglesia Bautista Ayuda Comunitaria IBCC is the community assistance fund of Iglesia Bautista Cristo es el Camino at the garbage dump in Guatemala City. This funding supports the work of JBU teams including team support (meals, supplies, translators) and ministry support (construction materials, prescription medications, events and activities). JBU transfers occasional gifts designated in support of the Rayitos de Esperanza School at the garbage dump, a home for abused and abandoned girls in Chimaltenango, Guatemala, a school for children and families of the Chimaltenango Garbage Dump and missions. Amounts are driven by project expenses or by donations. Records have been kept on site by each partner organization. Copies are generally submitted to JBU, although some transactions occur in informal markets. All international trips are monitored and maintained in individual non-operating accounts. Participants are required to raise their own funds. Trips abroad include both studies trips (taken for academic credit) and mission trips to encourage a broad range of academic and co-curricular student growth. |
| Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements | CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual |
| Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements | CENTRAL AMERICA AND THE CARIBBEAN-Accrual |
| Schedule F, Part III Method used to account for expenditures on org's financial statements | CENTRAL AMERICA AND THE CARIBBEAN -Accrual |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Academic support: grants, scholarships, aid, etc | GrantTypeTxt |
| Recipient | 1429 | RecipientCnt |
| Cash Grant | $22,168,872 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | FormAndLineReferenceDesc |
| Explanation | Although students and their families bear the primary responsibility for meeting costs, many find they cannot pay the full cost of an education by themselves. In most cases a financial aid package will involve family contributions, acceptance of federal assistance (including grants and loans), and financial aid from John Brown University. These financial assistance programs help fill the gap between the amount a family is expected to pay and the total educational cost. The amount the family is expected to pay is based on information provided on the Free Application for Federal Student Aid (FAFSA). The tuition assistance is applied to the student's account and therefore, no cash changes hands. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (true) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dr Charles Pollard | ||||||||||||||
| President | $304,299 | $0 | $37,000 | $0 | $2,669 | $0 | $21,350 | $0 | $87,539 | $0 | $452,857 | $0 | $0 | $0 |
| Edward Ericson | ||||||||||||||
| VP for Academic Affairs | $147,349 | $0 | $3,500 | $0 | $0 | $0 | $11,060 | $0 | $48,187 | $0 | $210,096 | $0 | $0 | $0 |
| Dr Kimberly M Hadley | ||||||||||||||
| Vice President and Chief Operating Officer | $154,600 | $0 | $3,500 | $0 | $0 | $0 | $11,518 | $0 | $21,998 | $0 | $191,616 | $0 | $0 | $0 |
| James Krall | ||||||||||||||
| VP of University Advancement | $156,472 | $0 | $3,500 | $0 | $1,606 | $0 | $11,802 | $0 | $23,527 | $0 | $196,907 | $0 | $0 | $0 |
| Dr Gary Oliver | ||||||||||||||
| Director of CHR | $141,955 | $0 | $2,000 | $0 | $0 | $0 | $10,682 | $0 | $20,951 | $0 | $175,588 | $0 | $0 | $0 |
| Steve Beers | ||||||||||||||
| VP for Student Development | $138,615 | $0 | $3,500 | $0 | $0 | $0 | $10,094 | $0 | $14,184 | $0 | $166,393 | $0 | $0 | $0 |
| Donald Crandall | ||||||||||||||
| VP of Enrollment Management | $126,175 | $0 | $3,500 | $0 | $2,701 | $0 | $9,485 | $0 | $20,719 | $0 | $162,580 | $0 | $0 | $0 |
| Paul Nast | ||||||||||||||
| Chief Information Officer | $112,577 | $0 | $2,000 | $0 | $0 | $0 | $8,633 | $0 | $38,331 | $0 | $161,541 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a Travel for companions | As a condition of employment, and as a convenience to the University, the President is provided a home on University grounds. This is not included in taxable income. |
| Schedule J, Part I, Line 1a Housing allowance or residence for personal use | On occassion, the University provided travel for the wife of Jim Krall, Vice President of University Advancement, in order for her to accompany him in meeting with donor couples. This travel was for approved business purposes and was not included in taxable income. |
| Schedule J, Part I, Line 7 Non-fixed payments | Discretionary bonuses were awarded to all employees of the University, including officers and highest compensated employees. Additional executive bonus amounts, if any, are determined by the Board near yearend based on a review of the year and a comparison of executive compensation to benchmark data from the CCCU and CUPA. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | City of Siloam Springs Arkansas Public Education Facilities Board | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 521536674 | BondIssuerEIN |
| CUSIP | 000000000 | CUSIPNum |
| Bond Issued | 2021-06-22 | BondIssuedDt |
| Issue Price | $5,545,000 | IssuePriceAmt |
| Purpose | Current refund $5,760,000 of outstanding Refunding Revenue Series 10/7/2015. | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $900,677 | RetiredAmt |
| Bond Defeased | $0 | BondDefeasedAmt |
| Total Proceeds | $5,545,000 | TotalProceedsAmt |
| In Reserve Fund | $0 | InReserveFundAmt |
| Capitalized Interest | $0 | CapitalizedInterestAmt |
| Refunding Escrow | $8,072 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $110,755 | IssuanceCostsFromProceedsAmt |
| Credit Enhancement | $0 | CreditEnhancementAmt |
| Working Capital Expenditures | $0 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $0 | CapitalExpendituresAmt |
| Other Spent Proceeds | $5,426,173 | OtherSpentProceedsAmt |
| Unspent | $0 | UnspentAmt |
| Substantial Completion | 2021 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (true) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | false | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.0 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.0 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.0 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (true) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (true) | RebateNotDueYetInd |
| Exception To Rebate | false | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (true) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (true) | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $29,950 | CashGrantAmt |
| Type Of Assistance | Scholarship aid | TypeOfAssistanceTxt |
| Assistance Purpose | Scholarship | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Mrs Carey Pollard | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Family Relationship with Charles Pollard, President | RelationshipDescriptionTxt |
| Transaction | $28,750 | TransactionAmt |
| Transaction | Compensation | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Books And Publications BooksAndPublicationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $800 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Selling cost | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 21 | ContributionCnt |
| Noncash Contributions Rpt F990 | $80,261 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Other - Closing Value | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (4 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Cost of Steel and building materials | 1 | $150,000 | Cost |
| Yes (X) | Cameras, Camera equipment, film | 1 | $14,517 | Cost |
| Yes (X) | Office Chairs | 3 | $1,770 | Cost |
| Yes (X) | Signage | 9 | $500 | Cost |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule M, Part I Explanations of reporting method for number of contributions | FormAndLineReferenceDesc |
| Explanation | Other - Cost of Steel and building materials The number of contributions represent the number of contributions received, not the number of items donated. Securities - Publicly traded - The number of contributions represent the number of contributions received, not the number of items donated. Books and publications - The number of contributions represent the number of contributions received, not the number of items donated. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 4,899,975 including grants of $ 0)(Revenue $ 0) Academic Support JBU enriches the students' educational experience through academic support in the form of library services, registrar services, IT support, and faculty professional development. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 1,658,498 including grants of $ 0)(Revenue $ 2,387,089) Public Service The University is also the home to the Center for Healthy Relationships. The University also owns and operates KLRC radio, a 100,000 watt FM radio station. |
| Form 990, Part VI, Line 15 | The Executive Committee of the board reviews, discusses, and approves the proposed salary and benefits for the members of the President's cabinet as submitted by the President. Presidential salary and benefits are also benchmarked with CCCU comparison data, determined, and approved by the Executive Committee of the Board. Compensation is benchmarked against national comparison data from the Council for Christian Colleges and Universities (CCCU) and the Colleges and University Professional Association (CUPA). During this process, the Executive Committee attempts to maintain an appropriate balance of executive compensation levels compared to other salary levels within the institution. The process followed and decisions reached are documented in the minutes. |
| Form 990, Part VI, Line 1a Delegate broad authority to a committee | The Executive Committee shall, between regular Board meetings, be empowered to act as agent of the Board of Trustees in managing the business and affairs of John Brown University and on special matters as set forth in the Bylaws or as the Board shall from time to time designate. There are 10 board members who serve on the Board and Executive Committee. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | Form 990 is prepared by an independent CPA firm and is then detail reviewed by both the Vice President & Chief Operating Officer and by the audit subcommittee. Copies are provided to all trustees for their review before the return is filed with the IRS. |
| Form 990, Part VI, Line 12c Conflict of interest policy | The organization has a written conflict of interest policy. Board members and officers are required to disclose potential conflicts of interest on an annual basis. Any board member or a member of a committee of the board who perceives a possible conflict of interest involving a matter before the board shall identify that interest to the other members of the board, whether or not that interest is both: (1) conflicting and (2) material. If the board or committee Chairman determines that a material conflict of interest does exist, that member shall refrain from any further discussion on that issue except as requested for information by the board or committee and shall abstain from voting, such abstention being noted in the meeting record. A quorum of the board or committee must exist without that member's presence being needed. The Chairman shall determine whether it is appropriate to ask the conflicted individual to be absent during discussion. |
| Form 990, Part VI, Line 19 Required documents available to the public | The governing documents, conflict of interest policy, and the financial statements are made available to the public upon request. |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | Changes in split interest agreements - 31792; Changes in value of annuities and trust - 2783; |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| The John Brown University Foundation | |||||||||||
| 2000 West University | Siloam Springs | AR | 72761 | 300167845 | Support John Brown University | AR | 501(c)(3) | Type I | John Brown University | Yes (true) | |
| John Brown University Northern Ireland | |||||||||||
| Education | 501(c)(3) | 2 | John Brown University | Yes (true) | UK | ||||||
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|
| Charitable remainder trusts (2) | |||
| Hold assets and remit income to University | AR | John Brown University | Yes (true) |
| Makeup unitrusts (2) | |||
| Hold assets and remit income to University | AR | John Brown University | Yes (true) |
| Flip makeup unitrusts unsold property (2) | |||
| Hold assets and remit income to University | AR | John Brown University | Yes (true) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule R, Part II Explanation of affiliate reporting: | FormAndLineReferenceDesc |
| Explanation | JBU has an affiliate organization that represents its operations in Northern Ireland. Per our interpretation of the Form 990 instructions and in order to file a complete and accurate return, the affiliate organization's operations are included in the financial activity reported on this Form 990 and the affiliate organization is reported in Schedule R, Part II as a related tax-exempt organization. | ExplanationTxt |