BJU INC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- BJU INC (EIN 57-1088101)
- Tax period
- 2019-06-01 to 2020-05-31
- Filed
- 2021-04-14
- IRS object ID
- 202111049349301821
- Schema version
- 2019v5.2
- 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 I
- Schedule J
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-04-14T16:47:39-05:00 | ReturnTs |
| Tax Period End | 2020-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 570381582 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ELLIOTT DAVIS LLCPLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 EAST MOREHEAD STREET SUITE 700 | AddressLine1Txt |
| City | CHARLOTTE | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-06-01 | 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 | 8642425100 | 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 | STEVEN J DICKINSON | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 8642425100 | PhoneNum |
| Signature | 2021-04-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JANICE A RATICA | PreparerPersonNm |
| PTIN | P00358837 | PTIN |
| Phone | 7043338881 | PhoneNum |
| Preparation | 2021-04-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEVEN J DICKINSON | PrincipalOfficerNm |
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 | $93,011,240 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | 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 | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 2491 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $418,026 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,831,430 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,790,818 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $63,387,284 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $67,271,674 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,908,336 | PYInvestmentIncomeAmt |
| CY Investment Income | $152,623 | CYInvestmentIncomeAmt |
| PY Other Revenue | $15,164,276 | PYOtherRevenueAmt |
| CY Other Revenue | $14,586,340 | CYOtherRevenueAmt |
| PY Total Revenue | $88,291,326 | PYTotalRevenueAmt |
| CY Total Revenue | $90,801,455 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $12,955,332 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $15,388,283 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $39,842,378 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $38,998,960 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $919,815 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $36,315,796 | PYOtherExpensesAmt |
| CY Other Expenses | $35,040,458 | CYOtherExpensesAmt |
| PY Total Expenses | $89,113,506 | PYTotalExpensesAmt |
| CY Total Expenses | $89,427,701 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$822,180 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,373,754 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $203,816,047 | TotalAssetsBOYAmt |
| Total Assets EOY | $200,386,142 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,387,531 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,443,424 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $192,428,516 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $193,942,718 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | WITHIN THE CULTURAL AND ACADEMIC SOIL OF LIBERAL ARTS EDUCATION, BJU INC. EXISTS TO GROW CHRISTLIKE CHARACTER IN ITS STUDENTS THAT IS SCRIPTURALLY DISCIPLINED, OTHERS-SERVING, GOD-LOVING, CHRIST-PROCLAIMING AND FOCUSED ABOVE. THIS MISSION IS CARRIED OUT THROUGH ITS PRE-SCHOOL, ELEMENTARY SCHOOL, AND HIGHER EDUCATION DIVISIONS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $66,469,331 | ExpenseAmt |
| Grant | $15,388,283 | GrantAmt |
| Revenue | $68,911,756 | RevenueAmt |
| Desc | BJU, INC. SERVED AN AVERAGE OF 3,346 STUDENTS (INCLUDING ONLINE STUDENTS) SEEKING ASSOCIATE, BACHELOR, MASTER AND DOCTORATE DEGREES IN 75 PROGRAMS OF STUDY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,450,761 | ExpenseAmt |
| Revenue | $4,277,016 | RevenueAmt |
| Desc | BJU, INC. SERVED AN AVERAGE OF 562 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 | $70,920,092 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 3478 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 2491 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | 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 | STEVEN J DICKINSON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8642425100 | 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 |
|---|---|---|---|---|---|---|
| STEVE PETTIT | ||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | Yes (X) | Yes (X) | $151,794 | $0 | $30,920 |
| GARY WEIER | ||||||
| EVP ACADEMIC AFFAIRS | 40.00 | Yes (X) | $81,950 | $0 | $47,718 | |
| ALAN BENSON | ||||||
| VP STUDENT DEVELOPMENT AND DISCIPLESHIP | 40.00 | Yes (X) | $77,648 | $0 | $41,966 | |
| JOHN MATTHEWS | ||||||
| VP ADVANCEMENT/ALUMNI RELATIONS | 40.00 | Yes (X) | $76,088 | $0 | $40,375 | |
| BOBBY WOOD | ||||||
| CHIEF ENROLLMENT OFFICER | 40.00 | Yes (X) | $70,784 | $0 | $44,873 | |
| SAM HORN | ||||||
| EVP MINISTERIAL ADV. - THRU MAY 2020 | 40.00 | Yes (X) | $77,583 | $0 | $30,833 | |
| STEVE DICKINSON | ||||||
| VP BUSINESS AND FINANCE | 40.00 | Yes (X) | $76,506 | $0 | $16,675 | |
| KEVIN TAYLOR | ||||||
| CHIEF HUMAN RESOURCES OFFICER | 40.00 | Yes (X) | $71,579 | $0 | $14,552 | |
| MARVIN REEM | ||||||
| CHIEF INFORMATION OFFICER | 40.00 | Yes (X) | $69,110 | $0 | $7,854 | |
| DAWN AKAM | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GARY COBB | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SAM DAWSON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL KALMBACH | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SHAWN KOOK | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL MATTHEWS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN PRIEST | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JEAN SAITO | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JERRY SIVNKSTY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GARY THOMPSON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KEITH WIEBE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRUCE WOODWORTH | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ED CONE | ||||||
| TRUSTEE THROUGH 8/1/2019 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN LEWIS | ||||||
| CHAIRMAN | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HANTZ BERNARD | ||||||
| CHAIRMAN MARKETING & DEVELOPMENT COMMITTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE HARDING | ||||||
| SECRETARY/TREASURER AND CHAIRMAN ACADEMIC COMMITTE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOE HELM | ||||||
| CHAIRMAN PERSONNEL & PLANT COMMITTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LARRY JACKSON | ||||||
| VICE CHAIRMAN AND CHAIRMAN STUDENT LIFE COMMITTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TIM STANLEY | ||||||
| CHAIRMAN FINANCE & AUDIT COMMITTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JERRY MORGAN | ||||||
| CHAIRMAN STUDENT DEVELOPMENT & DISCIPLESHIP COMMIT | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $753,042 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $275,766 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | 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 | |||||
| 1101 MARKET STREET | PHILADELPHIA | PA | 19107 | FOOD SERVICE | $4,998,940 |
| TRIANGLE CONSTRUCTION COMPANY INC | |||||
| 2624 LAURENS ROAD | GREENVILLE | SC | 29607 | CONSTRUCTION | $4,887,481 |
| CAMPUS MANAGEMENT CORPORATION | |||||
| 5201 CONGRESS AVE | BOCA RATON | FL | 33487 | SOFTWARE | $943,567 |
| J ARTHUR DAIL INC | |||||
| 6000 FAIRVIEW ROAD SUITE 1180 | CHARLOTTE | NC | 28210 | EMPLOYEE BENEFITS | $497,787 |
| JACKSON MARKETING GROUP INC | |||||
| 1068 HOLLAND ROAD | SIMPSONVILLE | SC | 29681 | MARKETING | $480,573 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 41 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $8,790,818 | AllOtherContributionsAmt |
| Total Contributions | $8,790,818 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| TUITION AND FEES - UNIVERSITY | 611310 | $46,650,612 | $46,650,612 | |
| ROOM AND BOARD | 611710 | $11,328,239 | $11,328,239 | |
| OTHER REVENUE | 611710 | $5,015,807 | $4,624,002 | $391,805 |
| TUITION AND FEES - ELEMENTARY SCH | 611110 | $4,277,016 | $4,277,016 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $67,271,674 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $595,164 | TotalRevenueColumnAmt |
| Exclusion | $595,164 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,808,675 | TotalRevenueColumnAmt |
| Exclusion | $7,808,675 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $489,435 | RealAmt |
| Personal | $26,221 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $489,435 | RealAmt |
| Personal | $26,221 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $515,656 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $489,435 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $26,221 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,294,707 | SecuritiesAmt |
| Other | $359,185 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,291,778 | SecuritiesAmt |
| Other | $804,655 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,929 | SecuritiesAmt |
| Other | -$445,470 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$442,541 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$442,541 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $864,998 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $113,352 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $751,646 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $751,646 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MANAGEMENT FEE INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $5,510,363 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,510,363 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,510,363 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $90,801,455 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $73,188,772 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $418,026 | UnrelatedBusinessRevenueAmt |
| Exclusion | $8,403,839 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,388,283 | TotalAmt |
| Program Services | $15,388,283 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $769,946 | TotalAmt |
| Program Services | $585,708 | ProgramServicesAmt |
| Management And General | $171,713 | ManagementAndGeneralAmt |
| Fundraising | $12,525 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,712,901 | TotalAmt |
| Program Services | $19,560,131 | ProgramServicesAmt |
| Management And General | $5,734,473 | ManagementAndGeneralAmt |
| Fundraising | $418,297 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $321,498 | TotalAmt |
| Program Services | $244,568 | ProgramServicesAmt |
| Management And General | $71,700 | ManagementAndGeneralAmt |
| Fundraising | $5,230 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,367,969 | TotalAmt |
| Program Services | $7,887,046 | ProgramServicesAmt |
| Management And General | $2,312,257 | ManagementAndGeneralAmt |
| Fundraising | $168,666 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,826,646 | TotalAmt |
| Program Services | $1,389,553 | ProgramServicesAmt |
| Management And General | $407,377 | ManagementAndGeneralAmt |
| Fundraising | $29,716 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,015 | TotalAmt |
| Program Services | $48,715 | ProgramServicesAmt |
| Management And General | $7,955 | ManagementAndGeneralAmt |
| Fundraising | $345 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,003 | TotalAmt |
| Management And General | $92,003 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,153,138 | TotalAmt |
| Program Services | $1,839,688 | ProgramServicesAmt |
| Management And General | $300,414 | ManagementAndGeneralAmt |
| Fundraising | $13,036 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $962,445 | TotalAmt |
| Program Services | $424,769 | ProgramServicesAmt |
| Management And General | $525,728 | ManagementAndGeneralAmt |
| Fundraising | $11,948 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,228,141 | TotalAmt |
| Program Services | $1,210,322 | ProgramServicesAmt |
| Management And General | $906,851 | ManagementAndGeneralAmt |
| Fundraising | $110,968 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,111,342 | TotalAmt |
| Program Services | $3,354,773 | ProgramServicesAmt |
| Management And General | $1,750,269 | ManagementAndGeneralAmt |
| Fundraising | $6,300 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,358,165 | TotalAmt |
| Program Services | $710,939 | ProgramServicesAmt |
| Management And General | $602,962 | ManagementAndGeneralAmt |
| Fundraising | $44,264 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,286 | TotalAmt |
| Program Services | $43,983 | ProgramServicesAmt |
| Management And General | $46,545 | ManagementAndGeneralAmt |
| Fundraising | $1,758 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,746,142 | TotalAmt |
| Program Services | $6,551,786 | ProgramServicesAmt |
| Management And General | $194,356 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $808,207 | TotalAmt |
| Program Services | $95,483 | ProgramServicesAmt |
| Management And General | $712,060 | ManagementAndGeneralAmt |
| Fundraising | $664 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| OPERATIONS AND MAINTENA | $6,685,667 | $6,561,084 | $124,583 | $0 |
| OUTSIDE SERVICES | $4,222,613 | $3,607,891 | $589,155 | $25,567 |
| LICENSES AND DUES | $2,324,691 | $788,888 | $1,492,845 | $42,958 |
| REPAIRS AND MAINTENANCE | $940,104 | $68,014 | $865,668 | $6,422 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,258,499 | TotalAmt |
| Program Services | $558,468 | ProgramServicesAmt |
| Management And General | $678,880 | ManagementAndGeneralAmt |
| Fundraising | $21,151 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,427,701 | TotalAmt |
| Program Services | $70,920,092 | ProgramServicesAmt |
| Management And General | $17,587,794 | ManagementAndGeneralAmt |
| Fundraising | $919,815 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,207,568 | BOYAmt |
| EOY | $3,108,309 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,952,914 | BOYAmt |
| EOY | $852,578 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,528,152 | BOYAmt |
| EOY | $1,249,612 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,635 | BOYAmt |
| EOY | $162,176 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,171,837 | BOYAmt |
| EOY | $877,292 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $174,439,496 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $20,260,766 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $153,144,890 | BOYAmt |
| EOY | $154,178,730 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,720,599 | BOYAmt |
| EOY | $15,835,316 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,000,000 | BOYAmt |
| EOY | $23,000,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $912,452 | BOYAmt |
| EOY | $1,122,129 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $203,816,047 | BOYAmt |
| EOY | $200,386,142 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,141,088 | BOYAmt |
| EOY | $4,460,328 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,123,015 | BOYAmt |
| EOY | $1,276,812 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $341,187 | BOYAmt |
| EOY | $47,284 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,500,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $282,241 | BOYAmt |
| EOY | $659,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,387,531 | BOYAmt |
| EOY | $6,443,424 | 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 | $172,664,459 | BOYAmt |
| EOY | $175,596,656 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,764,057 | BOYAmt |
| EOY | $18,346,062 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $192,428,516 | BOYAmt |
| EOY | $193,942,718 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $203,816,047 | BOYAmt |
| EOY | $200,386,142 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,373,754 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $140,448 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $6,994,388 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,206,207 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,831,430 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,790,818 | CurrentTaxYearAmt |
| Total | $29,822,843 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $6,994,388 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,206,207 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,831,430 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,790,818 | CurrentTaxYearAmt |
| Total | $29,822,843 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,085,638 | SubstantialContributorsTotAmt |
| Public Support Total170 | $27,737,205 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $3,182,288 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,989,936 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,651,920 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,919,495 | CurrentTaxYearAmt |
| Total | $31,743,639 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $5,805,612 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,510,362 | CurrentTaxYearAmt |
| Total | $11,315,974 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $72,882,456 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $199,323,267 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.38060 | PublicSupportCY170Pct |
| Public Support PY170 | 0.39710 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART 1, LINE 7 | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS CLASSIFIED AS A PUBLIC CHARITY, A SCHOOL, IN ACCORDANCE WITH SECTION 170(B)(1)(A)(II) OF THE INTERNAL REVENUE CODE. HOWEVER, THE ORGANIZATION HAS ELECTED TO FOLLOW THE "SPECIAL RULE" FOR REPORTING CONTRIBUTIONS ON SCHEDULE B, WHICH PROVIDES THAT A 501(C)(3) ORGANIZATION THAT SATISFIES THE 33 1/3% SUPPORT TESTS OF SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI) NEED ONLY DISCLOSE ON SCHEDULE B GIFTS FROM ANY ONE CONTRIBUTOR THAT TOTAL THE GREATER OF (1) $5,000 OR (2) 2% OF TOTAL CONTRIBUTIONS, GIFTS, GRANTS AND SIMILAR AMOUNTS RECEIVED. THEREFORE, THE ORGANIZATION HAS CHECKED SCHEDULE A, PART I, BOX 7 AND COMPLETED THE SUPPORT SCHEDULE IN PART II TO SUBSTANTIATE THAT IT MEETS THE PUBLIC SUPPORT TEST. THE ORGANIZATION CONTINUES TO QUALIFY AS A SCHOOL. | ExplanationTxt |
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 | $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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $15,104,164 | BeginningYearBalanceAmt |
| Contributions | $425,679 | ContributionsAmt |
| Investment Earnings Or Losses | $37,209 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $149,358 | OtherExpendituresAmt |
| Administrative Expenses | $81,433 | AdministrativeExpensesAmt |
| End Year Balance | $15,336,261 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $14,048,414 | BeginningYearBalanceAmt |
| Contributions | $79,043 | ContributionsAmt |
| Investment Earnings Or Losses | $1,019,990 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,019,990 | GrantsOrScholarshipsAmt |
| Other Expenditures | $218,049 | OtherExpendituresAmt |
| End Year Balance | $13,909,408 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $14,048,414 | ContributionsAmt |
| Investment Earnings Or Losses | $75,890 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $75,890 | GrantsOrScholarshipsAmt |
| End Year Balance | $14,048,414 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.98220 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.01780 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,240,000 | OtherCostOrOtherBasisAmt |
| Book Value | $10,240,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $141,842,872 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,114,177 | DepreciationAmt |
| Book Value | $130,728,695 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $139,266 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,342 | DepreciationAmt |
| Book Value | $126,924 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,779,945 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,027,813 | DepreciationAmt |
| Book Value | $8,752,132 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,437,413 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,106,434 | DepreciationAmt |
| Book Value | $4,330,979 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $154,178,730 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| STUDENT DRAWING ACCOUNTS | $278,307 |
| TRUST FUNDS HELD ON BEHALF OF OTHERS | $380,693 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $659,000 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $75,574,969 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $140,448 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $113,352 | OtherRevenueAmt |
| Revenue Not Reported | $253,800 | RevenueNotReportedAmt |
| Revenue Subtotal | $75,321,169 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $92,003 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $15,388,283 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $15,480,286 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $90,801,455 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $74,060,767 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $113,352 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $113,352 | ExpensesNotReportedAmt |
| Expenses Subtotal | $73,947,415 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $92,003 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $15,388,283 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $15,480,286 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $89,427,701 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | BJU IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES TO THE EXTENT PROVIDED BY SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC"). THE UNIVERSITY IS CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE IRC AND, AS SUCH, GIFTS TO THE UNIVERSITY QUALIFY FOR DEDUCTION AS CHARITABLE CONTRIBUTIONS. THE UNIVERSITY FOLLOWS THE PROVISIONS OF THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES TOPIC OF FASB ASC, WHICH ADDRESSES THE ACCOUNTING UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A THRESHOLD OF MORE-LIKELY-THAN-NOT FOR RECOGNITION AND DE-RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT ALSO PROVIDES RELATED GUIDANCE ON MEASUREMENT CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURE. BJU HAS DETERMINED THAT IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL AND DISCLOSURE AS OF MAY 31, 2020. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD NETTED AGAINST REVENUE 113,352. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS NETTED AGAINST REVENUE 15,388,283. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD NETTED AGAINST REVENUE 113,352. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS NETTED AGAINST REVENUE 15,388,283. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | SEE PART II. |
| SCHEDULE E, PART I, LINE 6 | THE ORGANIZATION PARTICIPATES IN STATE AND FEDERAL AID PROGRAMS WHEREBY STUDENTS RECEIVE FINANCIAL AID IN THE FORM OF TUITION GRANTS AND SCHOLARSHIPS. |
| SCHEDULE E, PART I, LINE 3 - EXPLANATION OF NONDISCRIMINATION 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 I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | STUDENT SCHOLARSHIPS - INSTRUCTIONAL AID | GrantTypeTxt |
| Recipient | 2367 | RecipientCnt |
| Cash Grant | $15,388,283 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | BJU PROVIDES SCHOLARSHIPS TO ELIGIBLE STUDENTS BASED ON NEED AND MERIT. THE AWARDS ARE APPLIED BY THE FINANCIAL AID OFFICE TO THE STUDENT'S ACCOUNT AND ARE USED TO COVER THE COSTS OF TUITION, ROOM AND BOARD. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVE PETTIT | PersonNm |
| Title | CHIEF EXECUTIVE OFFICER | TitleTxt |
| Base Compensation Filing Org | $151,794 | 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 | $965 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $29,955 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $182,714 | 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 | 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
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STUDENTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $103,280 | CashGrantAmt |
| Type Of Assistance | TUITION WAIVER | TypeOfAssistanceTxt |
| Assistance Purpose | EDUCATION | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (5 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| JARED STANLEY | |||
| FAMILY MEMBER | $43,235 | COMPENSATION WAS DETERMINED AT ARMS LENGTH AND FAIR MARKET VALUE. | 0 |
| BETH HORN | |||
| FAMILY MEMBER | $18,526 | COMPENSATION WAS DETERMINED AT ARMS LENGTH AND FAIR MARKET VALUE. | 0 |
| ERIN MATTHEWS | |||
| FAMILY MEMBER | $15,740 | COMPENSATION WAS DETERMINED AT ARMS LENGTH AND FAIR MARKET VALUE. | 0 |
| REBECCA WEIER | |||
| FAMILY MEMBER | $52,792 | COMPENSATION WAS DETERMINED AT ARMS LENGTH AND FAIR MARKET VALUE. | 0 |
| LARRY JACKSON | |||
| JACKSON MARKETING GROUP INC | $480,573 | MARKETING NEGOTIATED AT ARMS LENGTH AND IS LISTED AT FAIR MARKET VALUE. | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 1 | 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 HOLYSCRIPTURES; COMBATING ALL ATHEISTIC, AGNOSTIC, PAGAN AND SO-CALLED SCIENTIFIC ADULTERATIONS OF THE GOSPEL; UNQUALIFIEDLY AFFIRMING AND TEACHING THE INSPIRATION OF THE BIBLE (BOTH THE OLD AND THE NEW TESTAMENTS); THE CREATION OF MAN BY THE DIRECT ACT OF GOD; THE INCARNATION AND 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 ON THE CROSS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION'S CHIEF FINANCIAL OFFICER AND THE FINANCE & AUDIT COMMITTEE OF THE BOARD OF TRUSTEES REVIEWED THE FORM 990 PRIOR TO FILING. THE FILED FORM 990, EXCLUDING SCHEDULE B, WAS PROVIDED ELECTRONICALLY TO THE ENTIRE BOARD OF TRUSTEES CONCURRENT WITH ITS FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE RESPONSES TO CONFLICT OF INTEREST QUESTIONNAIRES ARE REVIEWED AND MAINTAINED TO IDENTIFY POTENTIAL CONFLICTS. IN THE EVENT OF A POTENTIAL CONFLICT, THE INTERESTED PERSON SHALL RECUSE HIMSELF/HERSELF FROM ALL DISCUSSIONS AND VOTE. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION FOR THE CEO IS BASED ON DATA FROM COMPARABLE UNIVERSITIES TO ENSURE REASONABLENESS. THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE CEO'S COMPENSATION TO ENSURE REASONABLENESS. COMPENSATION FOR ALL OTHER KEY EMPLOYEES IS DETERMINED BY THE CEO, AND SALARIES ARE INCLUDED IN THE BJU ANNUAL BUDGET, WHICH IS APPROVED BY THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | 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 IX, LINE 11G | CONSULTING: PROGRAM SERVICE EXPENSES 1,764,413. MANAGEMENT AND GENERAL EXPENSES 288,122. FUNDRAISING EXPENSES 12,503. TOTAL EXPENSES 2,065,038. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 75,275. MANAGEMENT AND GENERAL EXPENSES 12,292. FUNDRAISING EXPENSES 533. TOTAL EXPENSES 88,100. |
| FORM 990, PART XII, LINE 2C | THE PROCESS HAS NOT CHANGE FROM PRIOR YEAR. |