BJU INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- BJU INC (EIN 57-1088101)
- Tax period
- 2022-06-01 to 2023-05-31
- Filed
- 2024-04-12
- IRS object ID
- 202441039349301859
- 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 D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-12T15:00:44+00:00 | ReturnTs |
| Tax Period End | 2023-05-31 | 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 | 1255 Lakes Parkway Suite 105 | AddressLine1Txt |
| City | Lawrenceville | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30043 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 571088101 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BJU Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BJUI | BusinessNameControlTxt |
| Phone | 7033767185 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 Wade Hampton Blvd | AddressLine1Txt |
| City | Greenville | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29614 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Alan Benson | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 8649180673 | PhoneNum |
| Signature | 2024-04-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | John | PersonFirstNm |
| Person Last | Monczewski | 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 | Alan Benson | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 Wade Hampton Blvd | AddressLine1Txt |
| City | Greenville | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29614 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $113,301,325 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.bju.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | BJU delivers a Christian education through its elementary school and university. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 2268 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $833,453 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $14,674,831 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,010,863 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $75,096,780 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $75,926,059 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$68,118 | PYInvestmentIncomeAmt |
| CY Investment Income | $784,391 | CYInvestmentIncomeAmt |
| PY Other Revenue | $18,112,875 | PYOtherRevenueAmt |
| CY Other Revenue | $20,203,170 | CYOtherRevenueAmt |
| PY Total Revenue | $107,816,368 | PYTotalRevenueAmt |
| CY Total Revenue | $104,924,483 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $20,929,644 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $19,966,203 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $42,595,884 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $52,661,622 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,168,309 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $40,888,569 | PYOtherExpensesAmt |
| CY Other Expenses | $34,498,971 | CYOtherExpensesAmt |
| PY Total Expenses | $104,414,097 | PYTotalExpensesAmt |
| CY Total Expenses | $107,126,796 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,402,271 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,202,313 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $212,805,172 | TotalAssetsBOYAmt |
| Total Assets EOY | $106,458,034 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $10,859,086 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $27,318,131 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $201,946,086 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $79,139,903 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Bob Jones University (BJU) exists to empower people to reach their highest potential for God's glory by providing an outstanding Christian liberal arts education purposely designed to inspire a lifelong pursuit of learning, loving, and leading. Our aim, captured by our founder's vision, is not simply to teach people how to make a living but how to live. In continuous operation since 1927, BJU has conferred nearly 52,000 degrees. The institution has built a global reputation as a leader in conservative Christian evangelicalism and education, sending its graduates around the world to serve in both ministerial and secular fields. BJU is accredited by the Southern Association of Colleges and Schools Commission on Colleges and the Transnational Association of Christian Colleges and Schools. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $83,700,426 | ExpenseAmt |
| Grant | $19,966,203 | GrantAmt |
| Revenue | $71,209,588 | RevenueAmt |
| Desc | BJU serves approximately 2,400 residential students and an additional 600 non-traditional students in approximately 100 Associate, Bachelor's, Master's, and Doctoral degree programs. BJU offers students a total student experience package known as the BJU Premium Learning and Living Experiences focused on student success and rooted in our Christian liberal arts mission and our cultural emphasis and relevant to current ministry and workplace opportunities. BJU is also committed to an education designed to inspire a lifelong pursuit of learning, loving and leading. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $6,026,921 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $10,766,726 | RevenueAmt |
| Desc | BJU, Inc. served an average of 555 students in its elementary school (K3 - Grade 6) and 120 students in its child development center (Infant - K2). | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $89,727,347 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | 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 | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| 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 | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 3834 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 2268 | 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 | false | ForeignFinancialAccountInd |
| 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 |
| 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 | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | 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 | false | 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 | 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 | John Monczewski | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7033767185 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 Wade Hampton Blvd | AddressLine1Txt |
| City | Greenville | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29614 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (29 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Mike Harding | ||||||
| Secretary/Treasurer and Chair Learning and Living Committee | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Sam Dawson | ||||||
| Chairman | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Steve Pettit | ||||||
| Chief Executive Officer and Trustee | 40.0 | Yes (X) | Yes (X) | $174,806 | $0 | $25,090 |
| Brian Priest | ||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Bruce Woodworth | ||||||
| Trustee Chairman and Plant & Information Technologies Committee | 1.0 | Yes (X) | $0 | $0 | $0 | |
| David Huffstutler | ||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dawn Akam | ||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Garry Cobb | ||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Gary Thompson | ||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Hantz Bernard | ||||||
| Trustee and Vice Chairman | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Jean Saito | ||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Jerry Morgan | ||||||
| Chairman Marketing and Development Committee | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Joe Helm | ||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | |
| John Lewis | ||||||
| Trustee and Chairman of the Board | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Marc Stevens | ||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Matthew Walker | ||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Michael West | ||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Paul Kalmbach | ||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Paul Matthews | ||||||
| Vice Chair Chairman of Finance, Audit and Personal Committee | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Shawn Kook | ||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Tim Gallagher | ||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Tim Stanley | ||||||
| Trustee and Chairman of Finance, Audit and Personal Committee | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Alan Benson | ||||||
| VP Student Development and Discipleship/CEO | 40.0 | Yes (X) | $94,065 | $0 | $48,440 | |
| Bobby Wood | ||||||
| Chief Enrollment Officer | 40.0 | Yes (X) | $91,356 | $0 | $53,951 | |
| Brian Burch | ||||||
| Chief Information Officer | 40.0 | Yes (X) | $61,142 | $0 | $11,960 | |
| Gary Weier | ||||||
| EVP Academic Affairs | 40.0 | Yes (X) | $92,262 | $0 | $33,710 | |
| John Matthews | ||||||
| VP Advancement/Alumni Relations | 40.0 | Yes (X) | $89,587 | $0 | $26,746 | |
| Kevin Taylor | ||||||
| Chief HR Officer | 40.0 | Yes (X) | $80,539 | $0 | $16,578 | |
| Steve Dickinson | ||||||
| VP Business and Finance | 40.0 | Yes (X) | $88,687 | $0 | $9,071 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $772,444 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $225,546 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | 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 |
|---|---|---|---|---|---|
| ARAMARK SERVICES INC | |||||
| PO BOX 978839 | Dallas | TX | 753978839 | Food Services | $6,728,491 |
| TRIANGLE CONSTRUCTION COMPANY INC | |||||
| PO BOX 6266 | Greenville | SC | 296056266 | Construction | $5,696,667 |
| DATA NETWORK SOLUTIONS INC | |||||
| 629 Lake Tide Dr | Chapin | SC | 290368771 | IT Services | $720,269 |
| PMC COMMERCIAL INTERIORS INC | |||||
| PO Box 896614 | Charlotte | NC | 282896614 | Office Furnishings/Construction | $652,325 |
| ANTHOLOGY INC | |||||
| PO Box 850001 | Orlando | FL | 328859908 | IT Services | $574,882 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 53 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $7,506 | FundraisingAmt |
| Government Grants | $217,590 | GovernmentGrantsAmt |
| All Other Contributions | $7,785,767 | AllOtherContributionsAmt |
| Total Contributions | $8,010,863 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and Fees - University | 611310 | $50,712,017 | $50,712,017 |
| Room and Board | 611710 | $18,702,878 | $18,702,878 |
| Tuition and Fees - Elementary School | 611110 | $6,026,921 | $6,026,921 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $484,243 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $484,243 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $75,926,059 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $376,414 | TotalRevenueColumnAmt |
| Exclusion | $376,414 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,361,757 | TotalRevenueColumnAmt |
| Exclusion | $13,361,757 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $530,743 | RealAmt |
| Personal | $52,973 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $568,357 | RealAmt |
| Personal | $25,275 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$37,614 | RealAmt |
| Personal | $27,698 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$9,916 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $27,698 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$37,614 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,946,672 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,538,695 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $407,977 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $407,977 | TotalRevenueColumnAmt |
| Exclusion | $407,977 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $7,100 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $7,506 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $11,781 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$4,681 | TotalRevenueColumnAmt |
| Exclusion | -$4,681 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $909,689 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $232,734 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $676,955 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $676,955 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Management Fee Income | 611430 | $5,373,300 | $5,373,300 | |
| Productions | $406,233 | $406,233 | ||
| Printing Services | $399,522 | $399,522 |
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 | $6,179,055 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $104,924,483 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $81,976,314 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $833,453 | UnrelatedBusinessRevenueAmt |
| Exclusion | $14,103,853 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,078 | TotalAmt |
| Program Services | $183,078 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,783,125 | TotalAmt |
| Program Services | $19,783,125 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,026,960 | TotalAmt |
| Program Services | $766,466 | ProgramServicesAmt |
| Management And General | $205,392 | ManagementAndGeneralAmt |
| Fundraising | $55,102 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $193,015 | TotalAmt |
| Management And General | $193,015 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,305,949 | TotalAmt |
| Program Services | $27,356,299 | ProgramServicesAmt |
| Management And General | $7,454,572 | ManagementAndGeneralAmt |
| Fundraising | $495,078 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $448,023 | TotalAmt |
| Program Services | $344,295 | ProgramServicesAmt |
| Management And General | $89,605 | ManagementAndGeneralAmt |
| Fundraising | $14,123 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,113,591 | TotalAmt |
| Program Services | $11,104,760 | ProgramServicesAmt |
| Management And General | $1,850,479 | ManagementAndGeneralAmt |
| Fundraising | $158,352 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,574,084 | TotalAmt |
| Program Services | $1,979,333 | ProgramServicesAmt |
| Management And General | $557,829 | ManagementAndGeneralAmt |
| Fundraising | $36,922 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $319,223 | TotalAmt |
| Program Services | $11,878 | ProgramServicesAmt |
| Management And General | $298,461 | ManagementAndGeneralAmt |
| Fundraising | $8,884 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $154,990 | TotalAmt |
| Program Services | $77,495 | ProgramServicesAmt |
| Management And General | $77,495 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,336 | TotalAmt |
| Management And General | $92,336 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,939,777 | TotalAmt |
| Program Services | $1,432,311 | ProgramServicesAmt |
| Management And General | $483,379 | ManagementAndGeneralAmt |
| Fundraising | $24,087 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,072,489 | TotalAmt |
| Program Services | $324,922 | ProgramServicesAmt |
| Management And General | $728,388 | ManagementAndGeneralAmt |
| Fundraising | $19,179 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,376,773 | TotalAmt |
| Program Services | $2,061,316 | ProgramServicesAmt |
| Management And General | $221,615 | ManagementAndGeneralAmt |
| Fundraising | $93,842 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,754,917 | TotalAmt |
| Program Services | $1,850,666 | ProgramServicesAmt |
| Management And General | $774,928 | ManagementAndGeneralAmt |
| Fundraising | $129,323 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,899,150 | TotalAmt |
| Program Services | $5,074,877 | ProgramServicesAmt |
| Management And General | $817,073 | ManagementAndGeneralAmt |
| Fundraising | $7,200 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,695,329 | TotalAmt |
| Program Services | $1,918,397 | ProgramServicesAmt |
| Management And General | $700,043 | ManagementAndGeneralAmt |
| Fundraising | $76,889 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,601,134 | TotalAmt |
| Program Services | $4,601,134 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,036,814 | TotalAmt |
| Program Services | $124,232 | ProgramServicesAmt |
| Management And General | $912,582 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Aramark Food Service | $6,870,970 | $6,481,043 | $371,322 | $18,605 |
| Repairs | $366,842 | $314,625 | $48,906 | $3,311 |
| Plant | $2,631,983 | $2,631,983 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,686,244 | TotalAmt |
| Program Services | $1,305,112 | ProgramServicesAmt |
| Management And General | $353,720 | ManagementAndGeneralAmt |
| Fundraising | $27,412 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,126,796 | TotalAmt |
| Program Services | $89,727,347 | ProgramServicesAmt |
| Management And General | $16,231,140 | ManagementAndGeneralAmt |
| Fundraising | $1,168,309 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,944,307 | BOYAmt |
| EOY | $5,086,838 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,544,233 | BOYAmt |
| EOY | $1,974,411 | 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 |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $235,096 | BOYAmt |
| EOY | $252,080 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $915,433 | BOYAmt |
| EOY | $576,730 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $160,704,455 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $104,503,989 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $146,865,408 | BOYAmt |
| EOY | $56,200,466 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,156,366 | BOYAmt |
| EOY | $17,839,350 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $6,056,140 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,240,517 | BOYAmt |
| EOY | $1,107,646 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,000,000 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,903,812 | BOYAmt |
| EOY | $17,364,373 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $212,805,172 | BOYAmt |
| EOY | $106,458,034 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,534,596 | BOYAmt |
| EOY | $7,115,806 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,009,853 | BOYAmt |
| EOY | $2,510,126 | 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 | $1,314,637 | BOYAmt |
| EOY | $17,692,199 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,859,086 | BOYAmt |
| EOY | $27,318,131 | 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 | $177,925,860 | BOYAmt |
| EOY | $55,920,178 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,020,226 | BOYAmt |
| EOY | $23,219,725 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $201,946,086 | BOYAmt |
| EOY | $79,139,903 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $212,805,172 | BOYAmt |
| EOY | $106,458,034 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$2,202,313 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$751,913 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$119,851,957 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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 | $7,831,430 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,790,818 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,409,520 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,676,831 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,010,863 | CurrentTaxYearAmt |
| Total | $50,719,462 | 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 | $7,831,430 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,790,818 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,409,520 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,676,831 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,010,863 | CurrentTaxYearAmt |
| Total | $50,719,462 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,524,780 | SubstantialContributorsTotAmt |
| Public Support Total170 | $48,194,682 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,651,920 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,919,495 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,584,879 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,390,626 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,268,914 | CurrentTaxYearAmt |
| Total | $54,815,834 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $14,179 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,664 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $15,843 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,770,870 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,510,363 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,523,545 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,031,646 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,373,300 | CurrentTaxYearAmt |
| Total | $27,209,724 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $132,760,863 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $358,798,332 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.3630 | PublicSupportCY170Pct |
| Public Support PY170 | 0.3711 | 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 | 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, therefore, qualifies to use the first listed special rule for Schedule B reporting. |
| Schedule A, Part II, Line 10 Other Income | DESCRIPTION - MANAGEMENT FEE, COLUMN A - 5770870.0, COLUMN B - 5510363.0, COLUMN C - 5523545.0, COLUMN D - 5031646.0, COLUMN E - 5373300.0, COLUMN F - 27209724.0; |
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 D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $17,986,888 | BeginningYearBalanceAmt |
| Contributions | $1,385,966 | ContributionsAmt |
| Investment Earnings Or Losses | $249,826 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $704,145 | GrantsOrScholarshipsAmt |
| Other Expenditures | $293,386 | OtherExpendituresAmt |
| End Year Balance | $18,625,149 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,859,233 | BeginningYearBalanceAmt |
| Contributions | $876,715 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,797,360 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $951,700 | OtherExpendituresAmt |
| End Year Balance | $17,986,888 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $15,528,449 | BeginningYearBalanceAmt |
| Contributions | $630,954 | ContributionsAmt |
| Investment Earnings Or Losses | $4,369,130 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $669,300 | OtherExpendituresAmt |
| End Year Balance | $19,859,233 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $15,336,261 | BeginningYearBalanceAmt |
| Contributions | $851,779 | ContributionsAmt |
| Investment Earnings Or Losses | $533,096 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,192,687 | OtherExpendituresAmt |
| End Year Balance | $15,528,449 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $15,104,164 | BeginningYearBalanceAmt |
| Contributions | $425,679 | ContributionsAmt |
| Investment Earnings Or Losses | $37,209 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $149,358 | OtherExpendituresAmt |
| Administrative Expenses | $81,433 | AdministrativeExpensesAmt |
| End Year Balance | $15,336,261 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.0 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 1.0 | 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 | $801,277 | OtherCostOrOtherBasisAmt |
| Book Value | $801,277 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $125,407,056 | OtherCostOrOtherBasisAmt |
| Depreciation | $75,890,221 | DepreciationAmt |
| Book Value | $49,516,835 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $32,255,531 | OtherCostOrOtherBasisAmt |
| Depreciation | $27,222,574 | DepreciationAmt |
| Book Value | $5,032,957 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,240,591 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,391,194 | DepreciationAmt |
| Book Value | $849,397 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $56,200,466 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Fixed Income | $4,842,405 |
| Alternative Investments | $1,213,735 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $6,056,140 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Other Assets | |
| Operating Leases Right-of-Use Assets | $17,364,373 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $17,364,373 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| Student Drawing Accounts | |
| Trust Funds Held on Behalf of Others | |
| Long Term Deferred Revenue | |
| Operating Leases Right-of-Use Liabilities | $17,692,199 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $17,692,199 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $85,135,256 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$751,913 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $838,147 | OtherRevenueAmt |
| Revenue Not Reported | $86,234 | RevenueNotReportedAmt |
| Revenue Subtotal | $85,049,022 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $92,336 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $19,783,125 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $19,875,461 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $104,924,483 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $88,089,482 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $838,147 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $838,147 | ExpensesNotReportedAmt |
| Expenses Subtotal | $87,251,335 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $92,336 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $19,783,125 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $19,875,461 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $107,126,796 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4 Intended uses of endowment funds | The intended uses of the organization's endowment funds are grants and scholarships, funding of the summer teaching institute, and the cancer research institute. |
| Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 | Fundraising Event Expenses - 11781 Rent Expenses - 568357 Cost of Goods Sold - 232734 Aviation Rent Expenses - 25275 |
| Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements | Student Aid - 19783125 |
| Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 | Fundraising Event Expenses - 11781 Rent Expenses - 568357 Cost of Goods Sold - 232734 Aviation Rent Expenses - 25275 |
| Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements | Student Aid - 19783125 |
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 | STUDENTS ENROLL AT BJU FROM ALL US STATES AND APPROXIMATELY 40 FOREIGN COUNTRIES . THEREFORE, BJU DOES NOT USE NEWSPAPER OR BROADCAST MEDIA TO SOLICIT STUDENTS WITH THE EXCEPTION OF AN OCCASIONAL NEWSPAPER AD FOR A LOCAL COLLEGE FAIR WHERE THE RACIALLY NONDISCRIMINATORY POLICY IS INCLUDED . THE FOLLOWING NONDISCRIMINATORY STATEMENT IS INCLUDED IN UNDERGRADUATE AND GRADUATE CATALOGS, IN PRINT ADVERTISING AND ON THE APPLICATION PAGES OF BJU'S OFFICIAL WEBSITE, WWW.BJU.EDU: "STUDENTS OF ANY RACE, COLOR, AGE, SEX, NATIONAL OR ETHNIC ORIGIN, PROTECTED DISABILITY OR VETERAN STATUS ARE ADMITTED TO ALL THE RIGHTS, PRIVILEGES, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT BOB JONES UNIVERSITY. THE UNIVERSITY DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, AGE, SEX, NATIONAL OR ETHNIC ORIGIN, PROTECTED DISABILITY OR VETERAN STATUS IN ITS ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL ADMINISTERED PROGRAMS." THE FOLLOWING NONDISCRIMINATORY STATEMENT IS INCLUDED IN THE STUDENT HANDBOOK, IN PRINT ADVERTISING, AND ON THE ADMISSIONS PAGES OF BOB JONES ACADEMY'S OFFICIAL WEBSITE, WWW.BOBJONESACADEMY .NET: "STUDENTS OF ANY RACE, COLOR, SEX, NATIONAL ORIGIN, OR PROTECTED DISABILITY ARE ADMITTED TO ALL THE RIGHTS, PRIVILEGES, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT BOB JONES ACADEMY. THE ACADEMY DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, SEX, NATIONAL ORIGIN, OR PROTECTED DISABILITY IN ITS ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, AND ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS." |
| Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT | The organization participates in state and federal aid programs whereby students receive financial aid in the form of tuition grants and scholarships. |
Schedule F IRS990ScheduleF
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) | 0 | 0 | Program Services | Study Abroad Programs | $456,329 |
| Sub-Saharan Africa | 0 | 0 | Program Services | Study Abroad Programs | $31,702 |
| Central America and the Caribbean | 0 | 0 | Program Services | Study Abroad Programs | $32,973 |
| Middle East and North Africa | 0 | 0 | Program Services | Study Abroad Programs | $27,599 |
| South America | 0 | 0 | Program Services | Study Abroad Programs | $9,546 |
| East Asia and the Pacific | 0 | 0 | Program Services | Study Abroad Programs | $900 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $559,049 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $559,049 | TotalSpentAmt |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements | FormAndLineReferenceDesc |
| Explanation | CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; SOUTH AMERICA-Accrual; SUB-SAHARAN AFRICA-Accrual | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Harvest House Inc | BusinessNameLine1Txt |
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 23189 | AddressLine1Txt |
| City | Barrigada | CityNm |
| Country | GQ | CountryCd |
| Foreign Postal | 96921 | ForeignPostalCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 660833868 | RecipientEIN |
| IRC Section | 501(c)(3) | IRCSectionDesc |
| Cash Grant | $183,078 | CashGrantAmt |
| Purpose Of Grant | Renovation of space to better serve its ministry | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Institutional Aid | GrantTypeTxt |
| Recipient | 2308 | RecipientCnt |
| Cash Grant | $19,783,125 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | n/a | ValuationMethodUsedDesc |
| Non Cash Assistance | n/a | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule I, Part III, Column (b) Estimated Number Of Recipients | Institutional Aid : The organization used applications to arrive at the estimated number of recipients that received institutional aid. |
| Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | BJU provides scholarships to eligible students based on need and merit. The awards are applied by the financial aid office to the student's accounts and are used to cover the cost of tuition, room and board. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| 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 | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Steve Pettit | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | Chief Executive Officer and Trustee | TitleTxt |
| Base Compensation Filing Org | $174,806 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $25,090 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $199,896 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule J, Part I, Line 1a Discretionary spending account | FormAndLineReferenceDesc |
| Explanation | The board of directors reviews and approves the annual budget. Included in the annual budget is a discretionary spending amount for the President. The discretionary account is used by the President to fund travel-related expenses, BJU-related events, etc. The President's office submits invoices and expense reimbursement forms (with proper supporting documentation) to the University for payment as required. Expenditures/reimbursements are made in accordance with the University's disbursement policies and procedures. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (4 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Jared Stanley | |||
| Son of Tim Stanley, Prior Year Board Member | $60,456 | Compensation | false |
| Terry Pettit | |||
| Wife of Steve Pettit, Prior Year Board Member | $11,603 | Compensation | false |
| Rebecca Weier | |||
| Wife of Gary Weier, Board Member | $64,045 | Compensation | false |
| Michelle Benson | |||
| Wife of Alan Benson, Interim CEO | $56,912 | Compensation | false |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 1a Delegate broad authority to a committee | The Executive Committee shall exercise all the duties of the Board of Trustees in the interim between meetings of the Board, subject to such limitations as the Board of Trustees may, from time to time, impose. Specifically, the Executive Committee may ratify an action that is needed to protect the interests of the University and that would be compromised by delay, as well as any action that is administrative in nature that is necessary for the efficient functioning of the University. In no event shall the Executive Committee have authority to appoint or remove board members, amend the Bylaws, select or remove board officers or the University president, change the Mission Statement, incur university indebtedness, approve the annual budget, or confer academic degrees or awards. Those matters are specifically reserved to the Board of Trustees. The Executive Committee shall consist of: chair of the board, Board secretary/treasurer, chair of the Academic Committee, chair of the Finance and Audit Committee, chair of the Marketing and Development Committee, chair of the Student Life Committee, and chair of the Personnel and Plant Committee. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The organization's Chief Financial Officer and the Finance & Audit Committee of the board of trustees reviewed the Form 990 prior to filing. For privacy reasons, the filed Form 990, excluding Schedule B, was provided electronically to the entire board of trustees concurrent with its filing. |
| Form 990, Part VI, Line 12c Conflict of interest policy | The board is required to review and acknowledge the conflicts of interest policy on an annual basis. The responses to the conflict of interest questionnaires are reviewed and maintained to identify any conflict. In the event that a potential conflict of interest arises during the year, the interested person shall recuse himself/herself from all discussions and vote on the matter. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | The compensation for the CEO, which is reviewed and approved by the board of trustees, is based on annual salary data from comparable universities to ensure reasonableness. All decisions are documented. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | Compensation for all other key employees is determined by the CEO and the use of a comparability matrix. Salaries are included in the BJU annual budget, which is approved by the board of trustees. |
| Form 990, Part VI, Line 19 Required documents available to the public | During the tax year, the organization's governing documents, conflict of interest policy and financial statements were made available to the public upon request. |
| Form 990, Part VIII, Line 2f Other Program Service Revenue | Other Revenue - Total Revenue: 484243, Related or Exempt Function Revenue: 484243, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; |
| Form 990, Part XI, Line 8 | Management has determined that prior period financial statements contained errors that require correction to the net assets as of June 1, 2022. In 2017, the Organization was the recipient of real property and intangible assets, conveyed by an agreement. The Organization recorded the real property and intangible assets using fair-value accounting standards. The Financial Accounting Standards Board's Accounting Standards Codification (FASB ASC) precludes assets from being recorded for this transfer of assets at fair-value. This resulted in a ($119,851,957) adjustment to beginning net assets without donor restrictions on June 1, 2022. |
| Form 990, Part III, Line 1 Organization's mission (cont.) | The general nature and object of BJU shall be to conduct an institution of learning for the general education of youth in the essentials of culture and the arts and sciences, giving special emphasis to the Christian religion and the ethics revealed in the holy scriptures; combating all atheistic, agnostic, pagan and so-called scientific adulterations of the Gospel; unqualifiedly affirming and teaching the inspiration of the Bible (both Old and the New Testaments); the creation of man by the direct act of God; the incarnation and the virgin birth of our Lord and Savior, Jesus Christ; His identification as the Son of God; His vicarious atonement for the sins of mankind by the shedding of his blood on the cross. |