2021-02-16T15:43:55-06:00 2020-06-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2019-07-01 440545914 WILLIAM JEWELL COLLEGE % JOSEPH GARCIA WILL 8167817700 500 COLLEGE HILL LIBERTY MO 64068 JOSEPH GARCIA VP OF FINANCE & OPER 8164157802 2021-05-15 true Michael J Engle P00482834 8162216300 2021-05-15 2019 2022-09-23 18:48:47Z DR ELIZABETH MACLEOD WALLS 500 COLLEGE HILL LIBERTY MO 64068 61749301 false X WWW.JEWELL.EDU X 1849 MO WE EDUCATE OUR COMMUNITY TO ASK REFLECTIVE QUESTIONS, APPLY CRITICAL THOUGHT, AND ACT WITH PURPOSE. 23 23 769 500 0 17653745 11809747 36164727 31902359 3548944 1284281 776805 654397 58144221 45650784 18598575 17762298 0 0 15644144 16501884 69364 56822 923774 17790602 16264093 52102685 50585097 6041536 -4934313 141492110 134916330 25153665 27543834 116338445 107372496 WE EDUCATE OUR COMMUNITY TO ASK REFLECTIVE QUESTIONS, APPLY CRITICAL THOUGHT, AND ACT WITH PURPOSE. false false 28961411 17762298 24838960 PROVIDED INSTRUCTION AND ACADEMIC SUPPORT TO APPROXIMATELY 744 STUDENTS: CLASSROOM INSTRUCTION, LIBRARY SERVICES, LECTURE SERVICES, ETC. 14479163 0 7063399 PROVIDED ROOM AND BOARD FOR APPROXIMATELY 619 STUDENTS. PROVIDED STUDENT SERVICES AND PROGRAMMING: ATHLETICS AND INTRAMURAL SPORTS, STUDENT ACTIVITIES, HEALTH SERVICES, COUNSELING SERVICES, FINANCIAL SERVICES, ACADEMIC RECORDS. FINE ARTS PROGRAMMING; LEADERSHIP TRAINING; MISCELLANEOUS COMMUNITY PROGRAMS. 43440574 true true false false false false false false false true true true false false true false false true true false true false false true true false false false true true true false false false false false false false false false false true false false false false true true true true false true 138 0 true 769 true false false false false false true true false false false false false false X 23 23 false false false false false false false true true false false true true true true true true true false false AZ FL MD MA MI NH NY OK OR WI X JOSEPH GARCIA 8164157802 500 COLLEGE HILL LIBERTY MO 64068 BRIAN CLEMONS VP FINANCE AND OPS/TREASURER 40.0 2.0 X 477525 0 14822 ELIZABETH MACLEOD WALL PRESIDENT 40.0 0.0 X 290794 0 15259 ANNE DEMA PROVOST 40.0 0.0 X 172069 0 29787 CLARK MORRIS VP INSTITUTIONAL ADVANCEMENT 40.0 0.0 X 156110 0 30287 DANIEL HOLT VP INSTITUTIONAL STRATEGY 40.0 0.0 X 84102 0 24265 ERIC BLAIR 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0 JOSEPH GARCIA VP FINANCE AND OPS/TREASURER 40.0 2.0 X 0 0 0 1258729 0 130696 4 false true false FRESH IDEAS FOOD SERVICE 1000 W NIFONG BLVD COLUMBIA MO 65203 FOOD SERVICE 1753730 JE DUNN CONSTRUCTION CO 1001 LOCUST KANSAS CITY MO 64106 CONSTRUCTION 1158017 BARKLEY INC PO BOX 879948 KANSAS CITY MO 64187 MARKETING 686924 HI-GENE'S JANITORIAL PO BOX 12385 NORTH KANSAS CITY MO 64116 JANITORIAL SERVICES 459288 ELLUCIAN INC 62578 COLLECTIONS CENTER CHICAGO IL 60693 SOFTWARE 227331 14 193888 2590146 9025713 731122 11809747 Tuition & Fees 611600 24838960 24838960 Residence Hall 611710 2868311 2868311 Dining Services 611710 1763059 1763059 Student Services 611710 1726236 1726236 Fine Arts 611710 301240 301240 404553 404553 31902359 1109829 1109829 0 544476 544476 142658 142658 0 142658 142658 16234344 15848928 210964 385416 -210964 174452 174452 5888 193888 38625 -32737 -32737 0 0 0 0 0 0 0 45650784 31902359 1938678 0 17762298 17762298 0 0 1274969 195121 895424 184424 0 11733407 10614730 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371957 32861424 17723673 17723673 50585097 SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS ARE INTENDED TO SUPPORT THE OPERATIONS OF VARIOUS ACADEMIC PROGRAMS, PROVIDE SCHOLARSHIPS, SUPPORT AUXILIARY PROGRAMS, TO MAINTAIN CAMPUS FACILITIES, AND TO SUPPORT THE GENERAL OPERATIONS OF THE COLLEGE. SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINES 2D & 4B LINE 2D: LOSS ON ANNUITY OBLIGATION $ (198,595) REVENUE FROM RELATED ORGANIZATION $ 360,237 ------------- $ 161,642 LINE 4B: GOVERNMENT GRANTS $ 1,882,554 FUNDRAISING EXPENSES $ (38,625) COLLEGE AND FEDERAL FUNDED AID $ 15,879,744 ------------- $ 17,723,673 SCHEDULE D, PART XII, LINE 2D & 4B LINE 2D: EXPENSES FROM RELATED ORGANIZATION $ 371,957 LINE 4B: GOVERNMENT GRANTS $ 1,882,554 FUNDRAISING EXPENSES $ (38,625) COLLEGE AND FEDERAL FUNDED AID $ 15,879,744 ------------ $ 17,723,673 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE POLICY IS PUBLISHED ON THE COLLEGE'S APPLICATION, IN THE COLLEGE CATALOG AND ON THE COLLEGE WEBSITE. SCHEDULE E, PART I, LINE 6A THE COLLEGE ADMINISTERS SEVERAL PROGRAMS THAT ARE FUNDED BY THE GOVERNMENT IN A VARIETY OF WAYS, INCLUDING FINANCIAL AID TO STUDENTS IN REVOLVING LOAN FUNDS AND GRANT SUPPORT FOR TEACHING AND RESEARCH PROJECTS. INFORMATION WITH REGARD TO THESE PROGRAMS IS REPORTED TO THE FUNDING AGENCY AS REQUESTED AND IS COVERED UNDER THE SCOPE OF THE SINGLE AUDIT. Europe (Including Iceland and Greenland) 0 0 Program Services STUDY ABROAD PROGRAMS 364295 Central America and the Caribbean 0 0 Program Services SERVICE LEARNING 24283 Central America and the Caribbean 0 0 Investments 221810 0 0 0 0 610388 610388 false false false false false false SCHEDULE F, PART I, LINE 3, COLUMN (F) THE ORGANIZATION USES THE ACCRUAL METHOD OF ACCOUNTING. X X X X X X X true GONSER GERBER LLP CONSULTANT false 56822 56822 AK FL MD MA MI NH NY OK OR WI GALA 199776 193888 5888 6251 24241 8133 0 199776 193888 5888 6251 24241 8133 38625 -32737 true SCHOLARSHIPS 726 17679477 EXPERIENTIAL LEARNING GRANTS 56 82821 SCHEDULE I, PART I, LINE 2 THE SCHOLARSHIPS/FINANCIAL AID AWARDED TO STUDENTS IS APPLIED AGAINST THEIR TUITION ACCOUNTS. X X X X true true X X X X X true false false false false false false true false BRIAN CLEMONS VP FINANCE AND OPS/TREASURER 307552 0 0 0 169973 0 7010 0 7812 0 492347 0 0 0 ANNE DEMA PROVOST 171793 0 0 0 276 0 8905 0 20882 0 201856 0 0 0 CLARK MORRIS VP INSTITUTIONAL ADVANCEMENT 153340 0 0 0 2770 0 8004 0 22283 0 186397 0 0 0 ELIZABETH MACLEOD WALLS PRESIDENT 273205 0 11200 0 6389 0 14000 0 1259 0 306053 0 0 0 SCHEDULE J, PART I, LINE 1A TRAVEL FOR COMPANIONS: THE COLLEGE PROVIDED TRAVEL EXPENSES FOR THE PRESIDENT'S SPOUSE TO MANY EVENTS THROUGHOUT THE YEAR. THESE ITEMS ARE NOT REPORTED ON A W-2 AS LONG AS THERE IS A BONAFIDE BUSINESS PURPOSE FOR THE SPOUSE TO PARTICIPATE IN THE EVENT. HOUSING ALLOWANCE AND MAID SERVICE: THE COLLEGE MAINTAINS A HOUSE FOR THE PRESIDENT, ELIZABETH MACLEOD WALLS. SHE IS REQUIRED TO LIVE IN THE HOUSE AND ENTERTAIN VARIOUS CONSTITUENTS IN THE HOUSE. THE COLLEGE PROVIDES AN EMPLOYEE TO CLEAN THE HOUSE AND ASSIST WITH ENTERTAINING. THESE BENEFITS ARE NOT REPORTED ON A W-2. HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES: THE COLLEGE PAYS THE CLUB DUES FOR THE PRESIDENT, ELIZABETH MACLEOD WALLS. THIS BENEFIT IS REPORTED ON A W-2. SCHEDULE J, PART I, LINE 4A BRIAN CLEMONS: $169,672 SCHEDULE J, PART I, LINE 7 Bonuses were determined based on additional responsibilities and duties taken on due to personnel turnover. A SEE PART VI 431178966 000000000 2015-07-27 15500000 SEE PART VI false false false A 3130000 0 15500000 0 0 0 233284 0 0 682015 14584700 0 2016 true false true true A false false false false 0 false false false true A false true false false 0 false 0 false true A true SCHEDULE K, PART I, LINE A, COLUMN (A) HEALTH AND EDUCATIONAL FACILITIES AUTHORITY OF THE STATE OF MISSOURI. SCHEDULE K, PART I, LINE A, COLUMN (F) REFUND 2005 BONDS; CONSTRUCTION LOAN; IMPROVEMENTS TO EDUCATIONAL FACILITIES. THE 2005 BONDS WERE ORIGINALLY ISSUED ON 9/22/2005 AND THE CONSTRUCTION LOAN WAS DATED 4/1/2013. SCHEDULE K, PART III, LINE 3A, COLUMN A THE COLLEGE HAS A FOOD SERVICES AGREEMENT WITH RESPECT TO A PORTION OF THE PROJECT. THE PORTION OF THE PROJECT USED PURSUANT TO THE FOOD SERVICES AGREEMENT WAS FINANCED WITH MONEY OF THE COLLEGE OTHER THAN PROCEEDS OF A TAX-EXEMPT OBLIGATION. X 2000 FMV X 9 729122 AVG HIGH/LOW PRICE false true false SCHEDULE M, PART I, COLUMN B SCHEDULE M IS REPORTED USING THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, LINE 1A THE TRUSTEES DO HAVE AN EXECUTIVE COMMITTEE THAT CAN ACT ON BEHALF OF THE FULL BOARD IN EMERGENCY SITUATIONS. THE BOARD ON OCCASION WILL DELEGATE DECISIONS TO THE EXECUTIVE COMMITTEE IF THESE DECISIONS/TASKS NEED TO BE ACCOMPLISHED BETWEEN BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM COMPILES AND REVIEWS THE FORM 990. THE DRAFT FORM 990 IS REVIEWED BY THE COLLEGE'S FINANCIAL OFFICER, ACCOUNTING PERSONNEL, AND CERTAIN MEMBERS OF THE PRESIDENT'S CABINET AND QUESTIONS ARE INVESTIGATED AND RESOLVED. THE FINAL DRAFT OF THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE WITH A REPRESENTATIVE OF THE INDEPENDENT ACCOUNTING FIRM. A DRAFT FORM 990, NORMALLY IN ELECTRONIC FORM, IS PROVIDED TO THE ENTIRE BOARD OF TRUSTEES AND CERTAIN MEMBERS OF THE PRESIDENT'S CABINET FOR THEIR REVIEW PRIOR TO THE FIRST FULL BOARD MEETING OF THE CALENDAR YEAR OR AT A SPECIAL MEETING OF THE BOARD CALLED. THEREAFTER, THE AUDIT COMMITTEE RECOMMENDS THE FORM 990 TO THE FULL BOARD FOR APPROVAL. FURTHER IF ANY CHANGES ARE MADE TO THE DRAFT FORM 990 AFTER BOARD REVIEW, A FINAL COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF TRUSTEES BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE COLLEGE HAS A PUBLISHED CONFLICT OF INTEREST POLICY THAT STATES IN PART BY DEFINITION, A CONFLICT OF INTEREST OCCURS WHERE AN INDIVIDUALS OBLIGATION TO FURTHER THE COLLEGES CHARITABLE PURPOSE IS AT ODDS WITH HIS/HER OWN FINANCIAL INTERESTS. SUCH A CONFLICT OF INTEREST EXISTS IF AN EMPLOYEE OR MEMBER OF THE BOARD OF TRUSTEES HAS AN EXTERNAL FINANCIAL INTEREST OR FIDUCIARY OR OTHER LEGAL OBLIGATION THAT REASONABLY COULD BE SEEN AS CREATING AN INCENTIVE FOR THE INDIVIDUAL TO MODIFY THE CONDUCT OF HIS/HER COLLEGE ACTIVITIES, OR TO INFLUENCE THE CONDUCT OF OTHERS SERVING PRIVATE INTERESTS MORE THAN INSUBSTANTIALLY, IS INCONSISTENT WITH ACCOMPLISHING THE COLLEGE'S CHARITABLE PURPOSES. EMPLOYEES AND MEMBERS OF THE BOARD OF TRUSTEES HAVE AN OBLIGATION TO CONDUCT BUSINESS WITHIN GUIDELINES THAT PROHIBIT ACTUAL OR POTENTIAL CONFLICTS OF INTEREST AND/OR THREATEN THE COLLEGES TAX-EXEMPT PURPOSE. A CONFLICT OF INTEREST POLICY IS INTENDED TO HELP ENSURE THAT WHEN ACTUAL OR POTENTIAL CONFLICTS OF INTEREST ARISE THE COLLEGE HAS A PROCESS IN PLACE TO COLLECT ADEQUATE DISCLOSURES TO ADVISE THE GOVERNING BODY ABOUT ALL THE RELEVANT FACTS CONCERNING THE SITUATION. A CONFLICT OF INTEREST POLICY IS ALSO INTENDED TO ESTABLISH PROCEDURES UNDER WHICH MEMBERS OF THE BOARD OF TRUSTEES THAT HAVE A CONFLICT OF INTEREST WILL BE EXCUSED FROM VOTING ON SUCH MATTERS. ALL MEMBERS OF THE BOARD OF TRUSTEES, THE PRESIDENT OF THE COLLEGE AND MEMBERS OF THE PRESIDENTS CABINET ARE REQUIRED TO COMPLETE AND SIGN AN ANNUAL COMPLIANCE QUESTIONNAIRE AS A CONDITION OF CONTINUAL BOARD MEMBERSHIP AND/OR EMPLOYMENT AND AS REQUIRED BY THE COLLEGES ANNUAL TAX RETURN, FORM 990. FORM 990, PART VI, SECTION B, LINE 15A THE FOLLOWING PROCESS IS FOLLOWED TO SATISFY A REBUTTABLE PRESUMPTION TEST WHEN ESTABLISHING COMPENSATION AND BENEFITS FOR THE COLLEGE'S PRESIDENT AS DEFINED BY THE INTERNAL REVENUE SERVICE. THE PRESIDENT'S COMPENSATION AND BENEFITS WILL BE REVIEWED AND APPROVED ON AN ANNUAL BASIS BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES OR A DULY APPOINTED COMPENSATION COMMITTEE. THEREOF, PROVIDED THAT ANY PERSON(S) WITH CONFLICT OF INTEREST ARE NOT INVOLVED IN THIS REVIEW OR APPROVAL, COMPENSATION AND BENEFITS ARE REVIEWED AND APPROVED USING DATA AND SURVEYS FOR PRESIDENTS AT SIMILARLY SITUATED PRIVATE COLLEGES AND UNIVERSITIES. COMPENSATION PLANS WILL SUPPORT THE COLLEGE'S MISSION, STRATEGY, AND VALUES. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING IS MAINTAINED WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE PRESIDENT'S COMPENSATION AND BENEFITS ARRANGEMENTS. ANY QUESTIONS ON EXECUTIVE COMPENSATION ARE DIRECTED TO THE CHAIR OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE GOVERNING DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9 LOSS ON ANNUITY OBLIGATION $ (198,595) CURRENT YEAR NET LOSS FROM CONSOLIDATED ENTITY $ (11,720) LOSS ON POSTRETIREMENT OBLIGATION $ (38,040) ------------- $ (248,355) COLLEGEHILL INVESTMENTS INC 500 COLLEGE HILL LIBERTY MO 64068 431427371 CONDOMINIUM SALES MO WILLIAM JEWELL C CORP 14116 144266 1.00000 true false false false true false false false false false false false false false true true false true true true COLLEGEHILL INVESTMENTS INC R 225445 CASH