2023-05-09T11:58:42-05:00 2022-06-30 363990892 Capin Crouse LLP 5605 N MacArthur Blvd Suite 210 Irving TX 75038 990 2021-07-01 710239576 John Brown University JOHN 4795243131 2000 W University Siloam Springs AR 727612121 Kimberly Hadley Vice President & COO 4795243131 2023-05-09 1 Kimberly Hadley 999009999 Daren Daiga P01074795 5055022746 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z Charles Pollard 2000 W University Siloam Springs AR 727612121 114407633 0 X www.jbu.edu X 1934 AR Provide a Christ-centered education that prepares students to honor God and serve others. 28 28 1503 100 265151 0 31029127 17992537 49565704 51201036 4611874 5487767 184711 5677111 85391416 80358451 21695509 23738109 0 0 27672526 27620585 10384 0 1597988 17659019 20552710 67037438 71911404 18353978 8447047 290070681 277379358 13123587 9743290 276947094 267636068 X See Schedule O 0 0 38816525 23093910 41162384 Instructional Services - John Brown University (JBU) currently enrolls more than 2,400 students in its three primary academic programs: traditional undergraduate, graduate, and online undergraduate. Through its instructional services, JBU offers 43 traditional undergraduate majors, 64 undergraduate minors, 11 graduate degrees, and 5 undergraduate online majors. The faculty to student ratio is 14:1. The top traditional programs of study by major enrollment are: Nursing, Psychology, Kinesiology, Family & Human Services, Mechanical Engineering, Biology, Graphic Design, Construction Management, Art & Illustration, and Digital Cinema. - Continued on Schedule O - 10450865 19625 Student Services - JBU 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. 6955113 624574 8043703 Auxiliary - JBU 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. 4922944 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. 1408095 1750654 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. 6331039 1750654 62553542 1 1 0 1 0 1 0 1 0 1 1 1 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 1 1 0 0 0 1 2460 0 1 1503 1 1 1 1 UK 0 0 0 0 0 0 0 0 0 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KY MD NH SC X Kimberly Hadley Vice President & COO 4795243131 2000 W University Siloam Springs AR 727612121 Mr Marvin G Spees Chariman of the Board 0.40 X X 0 0 0 Mr Lawson Hembree IV Vice Chair of the Board 0.40 X X 0 0 0 Mrs Holly Robason Beitel Secretary/Treasurer of the Board 0.40 X X 0 0 0 Mr James Barnett Board Member 0.40 X 0 0 0 Mr Marc Boatwright Board Member 0.40 X 0 0 0 Mr John E Brown Board Member 0.40 X 0 0 0 Mrs Ericka Carrasco Board Member 0.40 X 0 0 0 Mr Jim Congdon Board Member 0.40 X 0 0 0 Mr Rollin L Ford Board Member 0.40 X 0 0 0 Mr Cameron Geiger Board Member 0.40 X 0 0 0 Dr Stephen R Genheimer Board Member 0.40 X 0 0 0 Dr Wayne Hardy Board Member 0.40 X 0 0 0 Mr Keith E Holmberg Board Member 0.40 X 0 0 0 Dr Emily K Hornok Board Member 0.40 X 0 0 0 Mr Michael R Kairis Board Member 0.40 X 0 0 0 Mr Michael S King Board Member 0.40 X 0 0 0 Mr Alan L Lee Board Member 0.40 X 0 0 0 Mr David H LeVan Board Member 0.40 X 0 0 0 Mrs Tabitha McFadden Board Member 0.40 X 0 0 0 Mr William C Naramore Sr Board Member 0.40 X 0 0 0 Mr Doug Neufeld Board Member 0.40 X 0 0 0 Mr William Ross Board Member 0.40 X 0 0 0 Mr Gunnar Shaffer Board Member 0.40 X 0 0 0 Mrs Ruth H Smith Board Member 0.40 X 0 0 0 Mr John Spenst Board Member 0.40 X 0 0 0 Mr Wendell Stratton Board Member 0.40 X 0 0 0 Mrs Diane N Willits Board Member 0.40 X 0 0 0 Mr Paul Zheng Board Member 0.40 X 0 0 0 Charles Pollard President 40.00 X 348300 0 106683 Edward Ericson VP for Academic Affairs 40.00 X 151476 0 62005 Kimberly M Hadley Vice President & COO 40.00 X 150517 0 33269 Dr Gary Oliver Director of CHR 40.00 X 199591 0 34394 Paul Nast Chief Information Officer 40.00 X 114411 0 87170 James Krall VP of University Advancement 40.00 X 162857 0 38866 Steve Beers VP for Student Development 40.00 X 142606 0 25289 Donald Crandall VP of Enrollment Management 40.00 X 132128 0 33820 1401886 0 421496 13 0 1 0 Creative Dining Services One Royal Park Dr Ste 3 Zeeland MI 49464 Campus Dining Services 2317580 Google LLC PO Box 883654 Los Angeles CA 900883654 Digital Advertising 341940 Village Travel 7517 Zero St Fort Smith AR 72903 Travel Services 201451 Forte Media Partners 1515 Ridgeview Cir Auburn CA 95603 Advertising 173236 Encoura LLC 701 Brazos St 5th Floor Austin TX 78701 Digital advertising 164164 9 6566690 11425847 132850 17992537 Tuition & Fees 611310 41162384 41162384 Auxiliary Enterprises 611310 8043703 8043703 Public Service 611310 1759034 1750654 8380 Health Complex 713940 235915 235915 51201036 3422313 3422313 1234242 1234242 56550 35694 20856 20856 20856 36046941 32001 33968637 44851 2078304 -12850 2065454 2065454 Employee Retention Cre 900099 4422013 4422013 4422013 80358451 50956741 265151 11144022 23718484 23718484 19625 19625 865097 217579 533821 113697 27500 8250 5500 13750 20638282 17508583 2232967 896732 1149117 959612 133898 55607 3540748 3229102 181280 130366 1399841 1144245 188341 67255 68649 29052 38554 1043 93352 4500 88852 596061 596061 2336745 1345357 862694 128694 1455297 1430468 24829 1200913 1021318 163666 15929 2010904 1840964 165224 4716 424403 418825 5365 213 835874 742270 51671 41933 428272 306599 111362 10311 122612 117707 3679 1226 5036571 4687277 305191 44103 547977 70477 477500 Operations, maintenance 3003933 2772569 183780 47584 Auxiliary services 2391147 2391147 71911404 62553542 7759874 1597988 10798624 3038316 12232326 9832670 317500 40000 1292832 5720439 1518585 269711 953 12409 712197 879313 165586322 82914177 81966086 82672145 163233256 144931005 15570639 27970153 1234014 947879 1193669 1065318 290070681 277379358 1674758 1554927 966031 641449 3733072 1387906 5434245 4925320 1315481 1233688 13123587 9743290 X 123054510 125239651 153892584 142396417 276947094 267636068 290070681 277379358 X 8447047 -17511495 -246578 X 0 1 X 1 1 1 X 16676389 16815387 16381276 31029127 17992537 98894716 16676389 16815387 16381276 31029127 17992537 98894716 38243622 60651094 5550291 4034950 2921174 2516798 4656555 19679768 4422013 4422013 122996497 258550176 0.49310 0.47950 X Schedule A, Part II, Line 10, Explanation of Other Income: Employee Retention Credit - 2021 Amount: $ 4,422,013. 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 0 0 0 0 0 0 0 1 2071 2071 0 Part II-B, Line 1: JBU pays annual membership dues to CCCU and NAICU. A portion of those dues are used for lobbying purposes. 1 0 0 15966 1 1 89225 X 0 168713795 3547193 -11641683 2775490 3153640 154690175 126697574 12784603 35135798 2463819 3440361 168713795 125569692 3591287 2669085 2151848 2980642 126697574 120036525 5724244 4871923 2088638 2974362 125569692 113296671 3126482 8575622 2070575 2891675 120036525 0.15861 0.84139 0 0 182366 182366 144472995 67109643 77363352 19268556 14489593 4778963 1662405 1314941 347464 82672145 Private equity investments 20939310 F Charitable trust investments 1664439 F Real estate 675199 F Oil and gas rights 4360401 F Cash surrender value of life insurance 241579 F Artwork 89225 F 27970153 Annuity & trusts payable 1233688 1233688 Part III, Line 4: 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. Part V, Line 4: 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 consisting of the five-year average market value of the funds which includes an inflation componenet is awarded to students in the form of annual scholarships. Endowed funds also support several non-scholarship projects. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The University publishes its racially nondiscriminatory policy on the homepage of its website. Schedule E, Part I, Line 6 The federal government awards the University various monies restricted for student financial aid. The monies are awarded through four federal programs: Pell Grant (Pell), Federal Supplemental Opportunity Grant (FSEOG), Federal Work Study (FWS), and TEACH grants. The Higher Education Emergency Relief Fund III (HEERF III) was authorized by the American Rescue Plan (ARP). Of the $3,872,730 ARP (HEERF III) funding, JBU used $1,968,792 for direct aid to students for expenses related to the coronavirus (including eligible expenses under a student's cost of attendance such as food, housing, course materials, technology, health care, and child care). The University also met the requirements for eligibility for an Employee Retention Credit during the fiscal year and the credit was accrued as revenue in FY22. 1 Europe (Including Iceland & Greenland) 1 5 Program services Study Abroad and Study Abroad site 4322780 Central America and the Caribbean 0 0 Program services Missions 11754 Central America and the Caribbean 0 0 Program Services Study Abroad 7334 Central America and the Caribbean 0 0 Grants to recipients 19625 Middle East and North Africa 0 0 Program services Study Abroad 11012 Middle East and North Africa 0 0 Fundraising 2802 1 5 0 0 1 5 4375307 0 4375307 Central America Missions 19625 Wire Transfer 0 1 0 0 0 0 0 0 0 Part I, Line 2: 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. Part I, line 3: Expenditures are accounted for using the accrual method of accounting. 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. Part III Accounting Method: 1 Academic support: grants, scholarships, aid, etc 1717 21749692 HEERF Grants to students 879 1968792 Part I, Line 2: 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 JBU. 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. For the American Rescue Plan (HEERF III) direct student funding, students were asked to complete an application and explain the nature of their need such as job loss, medical expense, etc. For distributing the American Rescue Plan (HEERF III) student funding, priority was placed on students with the highest financial need. X X 1 1 X X X 0 0 0 0 0 0 0 1 0 Charles Pollard President 301773 0 41000 0 5527 0 20300 0 86657 0 455257 0 0 0 Dr Gary Oliver Director of CHR 198591 0 1000 0 0 0 13602 0 21066 0 234259 0 0 0 Edward Ericson VP for Academic Affairs 150476 0 1000 0 0 0 10359 0 51920 0 213755 0 0 0 James Krall VP of University Advancement 159937 0 1000 0 1920 0 11074 0 28066 0 201997 0 0 0 Paul Nast Chief Information Officer 113411 0 1000 0 0 0 8066 0 79379 0 201856 0 0 0 Kimberly M Hadley Vice President & COO 149517 0 1000 0 0 0 10229 0 23315 0 184061 0 0 0 Steve Beers VP for Student Development 141606 0 1000 0 0 0 9450 0 16113 0 168169 0 0 0 Donald Crandall VP of Enrollment Management 127416 0 1000 0 3712 0 8778 0 25316 0 166222 0 0 0 Part I, Line 1a 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. The University provided travel on occassion for the wife of James 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. Part I, Line 7 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 year end based on a review of the year and a comparison of executive compensation to benchmark data from the CCCU and CUPA. A City of Siloam Springs Arkansas Public Education Facilities Board 521536674 000000000 2021-06-22 5545000 Current refund $5,760,000 of outstanding Refunding Revenue Series 10/7/15 0 0 0 A 520000 5545000 8072 110755 5426173 2021 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 29500 Scholarship aid Scholarship Mrs Carey Pollard Family relationship with Charles Pollard, President 27500 W-2 Wages 0 X 13 128350 historical stock prices X Conference Table 1 3650 Cost X Baseball Tickets 20 850 Cost 0 0 1 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part III, Line 1, Description of Organization 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. Form 990, Part III, Line 4a, Description of Program Service: -Continued From Page 2- The JBU Online program offers undergraduate degrees in organizational leadership, business administration, liberal arts, and psychology. The Graduate School offers degrees in business, leadership, counseling, cybersecurity, and 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. Form 990, Part VI, Section A, line 1a 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 JBU 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, Section B, line 11b 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, Section B, line 12c 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, Section B, 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. Compensation is benchmarked against national comparison data from the Council for Christian Colleges & Universities (CCCU) and the Colleges and University Professional Association (CUPA). Presidential salary and benefits are also benchmarked with CCCU comparison data, determined, and approved by the Executive Committee of the Board. 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, Section C, line 19 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: Change in value of split-interest agreements -179,655. Change in value of annuities and trusts -66,923. The John Brown University Foundation 2000 West University Siloam Springs AR 72761 300167845 Support John Brown University AR 501(c)(3) Line 12a, I John Brown University 1 John Brown University Northern Ireland 50 Bedford Street Belfast Antrim UK BT2 7FW Education UK 501(c)(3) Line 2 John Brown University 1 Charitable remainder trusts (2) Hold assets and remit income to University AR John Brown University 1 Makeup unitrusts (2) Hold assets and remit income to University AR John Brown University 1 Flip makeup unitrusts unsold property (2) Hold assets and remit income to University AR John Brown University 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Explanation of affiliate reporting: John Brown University 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.