2024-04-12T16:43:00+00:00 2023-05-31 363990892 Capin Crouse LLP 55 Shuman Blvd Suite 300 Naperville IL 60563 990 2022-06-01 362515868 Judson University A Baptist Institution JUDS 8476282500 1151 N State Street Elgin IL 60123 Dr Gene C Crume President 8476282500 2024-04-12 true Sarah Taylor 999009999 true Daren Daiga P01074795 5055022746 2022 2023-04-26 12:10:37Z Dr Gene C Crume 1151 N State Street Elgin IL 60123 33447644 false X www.judsonu.edu X 1963 IL Four year private, Christian liberal arts university 21 21 672 300 0 0 7503772 3738314 28629432 27433179 110225 155027 0 650000 36243429 31976520 14024870 11906589 0 0 11118309 12093634 0 0 459896 12741536 12043616 37884715 36043839 -1641286 -4067319 50500115 48875435 18779943 21949077 31720172 26926358 Judson is an evangelical Christian university that represents the Church at work in higher education, equipping students to be fully developed, responsible persons who glorify God by the quality of their relationships, work, and citizenship in the community, nation, and the world. Through a broadly based education in the liberal arts, sciences, and professions, the university enables its students to acquire ideas and concepts that sharpen their insights, develop skills appropriate to their career goals, and develop the skills and commitment for lifelong learning. The Judson community experience challenges graduates to be decisive leaders and active participants in church and society, articulate proponents of Biblical Christianity, persuasive advocates for the sovereignty of God over all life, and effective ambassadors for Christ. false false 27116193 11906589 20634732 Liberal Arts Instruction - Provided instruction and related services to 973 students consisting of 649 students in the traditional liberal arts program, 10 in the post-bachelor of arts program, 127 in the masters' programs, 46 in the doctorate programs. 1546621 4703568 Housing and food service - Provided housing and related services to approximately 67% of the above traditional students. 908013 2094879 Adult Continuing Education - Provided instruction and related services to 141 students. 29570827 true true false false false false true false true true false false false true false false true true false true false false false false false false false true true false false false false false false false false true false false false false false false false false true 1360 0 true 672 true false false false false false false false false false false false false X 21 21 false false false false false false false true true false false true true true true true true true true false IL X Sarah Taylor 8476282500 1151 N State Street Elgin IL 60123 Bishop Dr Michael Love Trustee (part year), Vice Chair 1.0 X X 0 0 0 Dr Darryl Jenkins Chair of the Board 1.0 X X 0 0 0 Mr Ben Glunz Trustee (part year), Treasurer 1.0 X X 0 0 0 Mr Bruce Strom Vice Chair (part year), Trustee 1.0 X X 0 0 0 Mr Dennis Demoss Treasurer (part year) 1.0 X X 0 0 0 Mrs Charlotte Canning Trustee (part year), Secretary 1.0 X X 0 0 0 Mrs Cynthia Hoag Secretary (part year), Trustee 1.0 X X 0 0 0 Dr Adam Mackintosh Trustee 1.0 X 0 0 0 Dr Brett Smith Trustee 1.0 X 0 0 0 Dr Shelette Stewart Trustee 1.0 X 0 0 0 Mr Abi Raices Trustee (part year) 1.0 X 0 0 0 Mr Chuck Moore Trustee 1.0 X 0 0 0 Mr Harold Booze Trustee 1.0 X 0 0 0 Mr Kevin Smith Trustee 1.0 X 0 0 0 Mr Maurice Ademe Trustee 1.0 X 0 0 0 Mr Shawn Flynn Trustee 1.0 X 0 0 0 Mrs Connie Rogers Trustee 1.0 X 0 0 0 Mrs Linda Colson Trustee - Immediate Past Chair 1.0 X 0 0 0 Mrs Sharon Koh Trustee 1.0 X 0 0 0 Mrs Tracy Evans-Land Trustee 1.0 X 0 0 0 Rev Dr Dae Sik Yang Trustee 1.0 X 0 0 0 Rev Dr Randy Gauger Trustee 1.0 X 0 0 0 Rev Greg Huguley Trustee 1.0 X 0 0 0 Dr Gene Crume President 40.0 X 206427 0 23342 Dr Gillian Stewart Wells Provost 40.0 X 170114 0 0 Dr Nikki Fenneren Executive Vice President 40.0 X 101213 0 47443 Sarah Taylor VP of Business Affairs 40.0 X 89782 0 20627 567536 0 91412 3 false true false Fresh Ideas Food Service 1000 W Nifong Bvld Columbia MO 65203 Food Service 1661331 Shales McNutt LLC 425 Renner Dr Elgin IL 60120 Construction service 1558545 Ruffalo Noel Levitz 5429 North Park Pl NE Cedar Rapids IA 52402 Marketing/recruiting services 1180876 Jenzabar Inc 181 S Liberty St Harrisonburg VA 22801 Software 576359 TIAA-CREF 8907 Timbers Pointe Dr Tinley Park IL 60477 Retirement Trustee 279069 13 117450 3620864 35117 3738314 Liberal arts 900099 20079145 20079145 Housing/food services 900099 4703568 4703568 Adult continuing education 900099 2094879 2094879 555587 555587 0 0 27433179 160457 160457 650000 650000 0 650000 650000 1465694 1465694 5430 0 -5430 -5430 -5430 0 0 0 0 0 31976520 27433179 0 805027 11906589 11906589 0 0 682565 173656 487209 21700 10009863 8512972 1496891 671719 546821 124898 729487 593847 135640 62409 58364 4045 81592 81592 48420 48420 1521460 546969 974491 0 807385 295423 73766 438196 187904 172863 15041 523507 18960 504547 1768022 485153 1282869 395660 339789 55871 805879 794355 11524 1896348 1850061 46287 461540 55786 405754 Food service 1662295 1590231 72064 Academic expenses 784230 783725 505 Recruitment 99621 99621 937344 745642 191702 0 36043839 29570827 6013116 459896 2630573 1489167 908058 1113297 1875512 1609622 2472208 910626 0 0 39907 44429 177579 275004 74850548 39890111 34651032 34960437 4616489 4686438 2556292 2051606 572465 314062 0 1420747 50500115 48875435 3513966 3937839 1225481 942676 0 13336619 15150359 703877 1918203 18779943 21949077 X 16370170 10909420 15350002 16016938 31720172 26926358 50500115 48875435 X -4067319 -100815 -625680 X false true X true true true X 1597305 4147702 7330195 7503772 3738314 24317288 0 0 1597305 4147702 7330195 7503772 3738314 24317288 914424 23402865 181108 160569 101628 110225 810457 1363987 0 0 0 0 0 0 0 25681275 141949557 0.9113 0.9434 X 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 156376 X X X false 11960566 431915 98612 659267 11831826 12396415 487725 -194299 729275 11960566 10464689 1211048 1615785 895107 12396415 10942907 278120 -16138 740200 10464689 11652279 116055 99078 924505 10942907 0.0513 0.9487 0.0 false false 1016490 1016490 63944692 31787828 32156864 7438910 6110343 1328567 2450456 1991940 458516 34960437 Refundable loan program 311022 Refundable deposits 86275 Annuities payable 58216 Operating lease liability 1136735 Finance lease liabilities 325955 1918203 Schedule D, Part III, Line 4 Collections of art - description of collections Judson University houses collections of art from many sources such as donors, members of staff and faculty, and original work by family members of past officers. Some artwork provides a historical reference to our founders and enhances our unique campus culture. The artwork on display provides examples of different media and applications of art that serve to further the educational experience of our students and helps to initiate an understanding of the relationship of art and design to man's creative faith-life as a creature "bearing God's image as a community member. Schedule D, Part V, Line 4 Intended uses of endowment funds The University's endowment consists of approximately 208 individual funds established primarily for scholarship purposes. true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The organization currently enrolls students of racial minority groups in meaningful numbers consistent with the publicity exception found in Rev. Proc. 75-50 section 4.03(2)(b). Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The University received the following types of government financial assistance: Pell Grant, S E O G, Federal Work Study, Ford Loan Program, and MAP Grants. Central America and the Caribbean 0 0 ,Program Services Mission trips 32291 Europe (Including Iceland and Greenland) 0 0 ,Program Services Mission trips 15904 0 0 0 0 0 0 48195 0 48195 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual true Scholarships 997 11906589 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grants and aid given to students are tracked in the accounting system in a temporarily restricted fund or reimbursed according to a qualified reimbursement policy. An audit of funds granted is conducted when deemed necessary. Grants and aid are applied directly to student accounts. X true true X X false false false false false false false false false Dr Gene Crume President 206169 0 0 0 258 0 0 0 23342 0 229769 0 0 0 Dr Gillian Stewart Wells Provost 170000 0 0 0 114 0 0 0 0 0 170114 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use As a condition of employment, and as a convenience to the University, the Executive Vice President was provided with housing. The home is provided as a non-taxable benefit under IRC Section 119. X 4 35117 Selling cost 0 false true false Schedule M, Part I The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee is composed of the Chair, Vice Chair, Secretary, Treasurer, the Chairs of the standing committees, and two at-large trustees. The Executive Committee has full authority of the board except that the Committee may not hire or remove the President nor make changes to Bylaws or the Board Policy Manual. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is prepared by an independent CPA firm and submitted for detail review to the VP of Business Affairs and the Business Affairs Committee prior to filing. It was also provided to the entire board of trustees prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Officers, trustees, and key employees of Judson University are required to complete a conflict of interest/related party questionnaire each year. The VP of Business Affairs reviews the signed statements and the President reviews the VP of Business Affairs' statement. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Board reviews the compensation for the President and other officers on an annual basis. Comparable data is used and the process is documented in the board minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees See narrative for Form 990, Part VI, Line 15a. Form 990, Part VI, Line 19 Required documents available to the public The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part VIII, Line 2f Other Program Service Revenue Miscellaneous income - Total Revenue: 555587, Related or Exempt Function Revenue: 555587, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Loss on uncollectible promise to give - -625680;