2020-03-05T12:54:55-06:00 2018-06-30 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2017-07-01 941279803 William Jessup University WILL 9165772200 2121 University Avenue Rocklin CA 95765 David Punt CFO 9165772200 2020-03-05 1 Ted R Batson Jr P00721951 7145770988 139.146.132.42 2020-03-05 13:54:38 ES P BB9C941D9017312E4EAEE769FA72F4CB3C5790C3 D4B02602F345534EC9AD40BFEB1186A99A104906 2017 2020-09-23 17:36:50Z X John Jackson 2121 University Avenue Rocklin CA 95765 48420070 0 X www.jessup.edu X 1939 CA We educate men and women to make a lasting difference in home, community, and culture. 14 12 808 80 0 0 3934719 5805390 37440297 42186601 135736 192810 -33490 -57619 41477262 48127182 11549760 12742099 0 0 15033762 17185018 0 0 1987974 14844193 16567564 41427715 46494681 49547 1632501 101654328 103477273 79530263 79677407 22124065 23799866 X In partnership with the Church, the purpose of William Jessup University is to educate transformational leaders for the glory of God. 0 0 36589311 12414247 35869189 TRADITIONAL UNDERGRADUATE:WJU enrolls more than 1700 students in its undergraduate and graduate programs with an integrated Biblical foundation in each program. Each undergraduate program is founded on a solid liberal arts core and intentionally designed to foster a student's spiritual development. Many degrees have areas of concentration or specialization from which students may choose. Experiential and co-curricular learning opportunities are a hallmark of the traditional undergraduate programs as our internship opportunities and work preparedness courses assist students in school-to-work transitions.SEE SCHEDULE O FOR REMAINDER OF PROGRAM DESCRIPTIONMajors include Business, Psychology, Criminal Justice, Christian Leadership or Organizational Leadership, English, History, Music, Theater Arts, Visual and Fine Arts, Liberal Studies & Credentialing, Public Policy, Biblical Studies, Theology, Christian Leadership, Biology, Kinesiology, Environmental Science, Math, and Computer Science. The growth of online options and programs now includes more than 800 students across degree platforms, 3 fully-online degree programs (criminal justice, business administration, psychology), and 10 new programs scheduled for 2018-2019. Jessup also has a certificate program in Addiction Studies.WJU provides a holistic educational experience for its residential and commuter students. The University Learning Commons provides entry level and continuing educational support services for special needs and at-risk students through a team of academic specialists, advisors, and tutors. 2074991 207119 2817579 ADULT DEGREE COMPLETION: Adult Degree Completion (ADC) at the University is customized to serve the working adult student in a course of study that is convenient, flexible and relevant to their personal and professional goals. Accelerated courses are offered in the evening and weekends on both of WJU's campuses (Rocklin and San Jose). The ADC pedagogy is built to serve high-context adult learners who bring with them into the classroom a wide range of work and life skills, gifts, and abilities. SEE SCHEDULE O FOR REMAINDER OF PROGRAM DESCRIPTIONExpert faculty who are selected and appointed for their academic expertise, professional experience, missional fit, and ability to teach in an accelerated adult classroom, capitalize on the adult learner's training and experience to help them grow in their expert knowledge of the subject matter as well as the ability to think, write, read, and speak well. The ADC educational experience seeks to bring the world of work into the classroom and take the knowledge and experience of the classroom back into their respective work situations.Fostering a student's passion for knowledge, professional growth and development, and matters of personal faith and spiritual formation reflects the spirit of WJU's adult degree completion programs. 1531680 120733 3499833 GRADUATE EDUCATION:The University offers a growing array of high quality graduate degrees designed to offer an advanced-level educational experience taught by highly qualified faculty who share personal concern for each student's spiritual development and personal well-being. Current offerings include an MA in Teaching, an MBA, an International MBA, an MA in Education, an MA in Counseling Psychology, and online programs for an MA in Leadership with a concentration in Christian Ministry and an MA in Sports Management. Jessup is selectively building high quality graduate degrees that serve student interests and marketplace demands based on the core academic strengths of its programs and faculty.SEE SCHEDULE O FOR REMAINDER OF PROGRAM DESCRIPTIONBoth thesis based and professional degree programs provide opportunities for critical thinking, speaking, and writing with the goal of preparing knowledgeable and highly qualified graduates who may pursue additional graduate study and/or professional careers. Internship opportunities and experiential learning emphases provide students with hands-on opportunities to promote their professional development.New graduate degrees under exploration include an MS in Computer Science, Healthcare, Kinesiology, Social Work, and Theology. 40195982 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 1 0 1 0 1 0 0 0 1 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1896 0 1 808 1 0 0 0 0 0 1 1 0 0 0 0 X 14 12 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 AK CA CO DC MA MD MI NH NV NY OH OK OR SC WA WI X Diane Kim 9165772200 2121 University Avenue Rocklin CA 95765 X Clifford Daugherty Chairman 1.00 X X 0 0 0 Mike West Chairman (Part Year) 1.00 X X 0 0 0 Steven Olds Treasurer 1.00 X X 0 0 0 Pete Bernardoni Treasurer (Part Year) 1.00 X X 0 0 0 Edward Lee Secretary 1.00 X X 0 0 0 John Jackson President 40.00 X X 143254 0 123587 Bonnie Gore Trustee 1.00 X 0 0 0 Valerie Hanson Trustee 1.00 X 0 0 0 Laurie Kubicek Trustee 1.00 X 0 0 0 Brett Neal Trustee 1.00 X 0 0 0 Laura Chiappe Trustee 1.00 X 0 0 0 Chris Mann Trustee 1.00 X 0 0 0 Bob Robert Reeve Trustee 1.00 X 0 0 0 Jennifer Silva Griffin Trustee 1.00 X 0 0 0 Paul Edwards Trustee 1.00 X 0 0 0 Rick K Pickering Trustee 1.00 X 0 0 0 Parnell M Lovelace Jr Trustee (Part Year) 1.00 X 0 0 0 Jon Blackstad Trustee (Part Year) 1.00 X 0 0 0 Mike Novak Trustee (Part Year) 1.00 X 0 0 0 David Punt Chief Financial Officer 40.00 X 78616 0 103686 Judy Rentz Chief Operations Officer 40.00 X 143400 0 38470 Eric Hogue Part Year Chief Development Officer 40.00 X 117734 0 79377 Kay Llovio Chief Student Life Officer/Associate Provost 40.00 X 109023 0 8263 Vicki Quirarte Director of the Writing Center 40.00 X 109931 0 45420 701958 0 398803 5 0 1 0 Bon Appetit 100 W Temple St Los Angeles CA 900740196 Food Services 1527982 Global Education Group LLC 5348 Las Vegas Drive Las Vegas NV 89108 Tuition Sharing 405977 Clean It Janitorial Services LLC 4005 Manzanita Ave 6-233 Carmichael CA 95608 Janitorial Services 309516 RuffaloCody Holdings LLC PO Box 718 Des Moines IA 50303 Advertising 254117 Team One Networking Inc 7621 Galilee Road 100 Roseville CA 95678 Equipment Upgrades 195439 7 223932 5581458 24248 5805390 Traditional Education 611710 35869189 35869189 Graduate Program 611710 3499833 3499833 Adult Degree Program 611710 2817579 2817579 42186601 161337 161337 177244 5972 95377 56366 81867 -50394 31473 31473 83526 223932 141145 -57619 -57619 48127182 42186601 0 135191 29050 29050 12713049 12713049 440931 65074 245709 130148 212699 134195 78504 13770012 11712265 1287613 770134 43908 35890 6854 1164 1843809 992380 803348 48081 873659 747368 92864 33427 74388 73791 597 79523 79523 16500 16500 20370 20370 2664946 2222218 132819 309909 734278 632820 149 101309 767319 297944 434056 35319 442524 204311 200324 37889 2340946 2064315 252331 24300 786952 682991 26399 77562 67469 52718 8477 6274 3503561 3298119 162854 42588 2932563 2770558 126228 35777 180424 50675 129749 Student activities 413066 407390 94 5582 Event Expenses 360607 244415 7698 108494 Mission trips 337115 337115 Staff development 291435 110658 43532 137245 553578 390464 159443 3671 46494681 40195982 4310725 1987974 1579 1579 2538634 3671354 375000 2857738 302058 397037 104044 15082 14280 355525 260709 104619034 16959517 89814704 87659517 2879141 3131316 5085160 5085160 287445 294539 101654328 103477273 1800601 1980517 938185 1258375 73415826 73029049 3375651 3409466 79530263 79677407 X 18451948 16888859 716324 3637137 2955793 3273870 22124065 23799866 101654328 103477273 1632501 43300 0 X X 0 1 X 1 1 1 X 5250497 5900499 3591789 3934719 5805390 24482894 5250497 5900499 3591789 3934719 5805390 24482894 7481765 17001129 109790 158641 24454 132853 161337 587075 72587 91511 97948 78707 83526 424279 25494248 171379695 0.66690 0.70120 X Schedule A, Part II, Line 10, Explanation of Other Income: Gross Fundraising Event Fees - 2013 Amount: $ 72,587. 2014 Amount: $ 91,511. 2015 Amount: $ 97,948. 2016 Amount: $ 78,707. 2017 Amount: $ 83,526. Schedule A, Part II: The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 16500 16500 0 Part II-B, Line 1: Annual membership and advocacy fees paid to organizations that lobby against legislation that would be detrimental to William Jessup University. 3026478 315938 200791 84854 9248 3449105 2688813 137647 269568 69550 3026478 1642730 972559 63823 75930 -85631 2688813 1674901 30709 -1202 70605 -8927 1642730 1455436 112534 171104 64173 1674901 0.90340 0.09660 0 0 22742413 22742413 67351598 8854309 58497289 4630720 399616 4231104 9606594 7545777 2060817 287709 159815 127894 87659517 35598578 43300 -12713049 -12669749 48268327 -141145 -141145 48127182 33922777 141145 141145 33781632 12713049 12713049 46494681 Part V, Line 4: The endowment was established to fund student scholarships. Part XI, Line 2d - Other Adjustments: Student aid netted with revenue per financial statements -12,713,049. Part XI, Line 4b - Other Adjustments: Fundraising Event Expenses -141,145. Part XII, Line 2d - Other Adjustments: Fundraising events 141,145. Part XII, Line 4b - Other Adjustments: Student aid netted with revenue per financial statements 12,713,049. 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 Catalogue and Application state that "William Jessup University admits students of any race, color, national and ethnic origin to all the rights, privileges, programs, and activities generally accorded or made available to students at the University. It does not discriminate on the basis of race, color, national and ethnic origin, age, gender, or physical handicap in the administration of its educational policies, employment practices, admissions requirements, or scholarship and loan programs." The University publishes its nondiscriminatory policy on its website and includes it on the admissions application. Schedule E, Part I, Line 6 Federal financial aid funds are received from the U.S. Department of Education under the authority of Title IV of the higher education act. The student financial assistance programs offered by the institution are the College Work Study program (FWS), Supplemental Educational Opportunity Grant program (SEOG), Pell Grant program (PELL), and the Federal Direct Student Loan program. These programs are administered by the institution in accordance with guidelines established by the U.S. Department of Education. East Asia and the Pacific 0 0 Program Services Mission Trips 48502 Sub-Saharan Africa 0 0 Program Services Mission trips 43794 Europe 0 0 Program Services Mission trips 44884 South Asia 0 0 Program Services Mission trips 20405 South America 0 0 Program Services Mission trips 4800 Russia and Neighboring States 0 0 Program Services Mission trips 87131 0 0 0 0 0 0 249516 0 249516 0 0 0 0 0 0 Part I, line 3: Expenditures are accounted for using the accrual method of accounting. University Fund Dinner 164853 143958 20895 0 47 4442 33098 5016 35959 Warrior Golf Classic 75278 49410 25868 0 3899 20098 4018 500 11979 2 67327 30564 36763 0 114 2857 10211 0 8907 307458 223932 83526 4060 27397 47327 5516 56845 141145 -57619 1 Shoulder to Shoulder 2324 L Street Ste 408 Sacramento CA 95816 943343868 501(c)(3) 10000 Providing a pathway to college education for first genegeration students. 1 0 Scholarships 1260 12713049 Part I, Line 2: The financial aid office at William Jessup University requires students to complete the Free Application for Federal Student Aid (FAFSA) form to determine eligibility for Federal, State and institutional grants, scholarships, and loans. This is an equitable formula that measures all assets consistently. Enrollment and eligibility are monitored by the University. Financial aid awarded is applied directly to student accounts and no cash changes hands. Occasional grants are awarded to 501(c)(3) organizations that support education and whose exempt purpose are consistent with the University's mission. X 1 1 X X 0 0 0 0 0 0 0 0 0 John Jackson President 127491 0 15763 0 0 0 17700 0 106134 0 267088 0 0 0 David Punt Chief Financial Officer 73066 0 0 0 5550 0 18000 0 85924 0 182540 0 0 0 Judy Rentz Chief Operations Officer 143400 0 0 0 0 0 0 0 38701 0 182101 0 0 0 Eric Hogue Part Year Chief Development Officer 115334 0 0 0 2400 0 1700 0 77915 0 197349 0 0 0 Vicki Quirarte Director of the Writing Center 72278 0 0 0 37653 0 0 0 45595 0 155526 0 0 0 Part I, Line 1a Because the University is a 501(c)(3) organization under IRS statute, and because the President and other staff members are ordained ministers, the President and other ordained ministers are allowed to designate a portion of their compensation as housing allowance. Such designations are approved in advance and recorded in the Board minutes as required by IRS regulations. The people whom received the housing allowance are below: J. Jackson D. Punt E. Hogue John Jackson President and Board Member Home Loan X 100000 104044 0 1 1 104044 151595 Tuition Assistance Tuition Remission Derek Martin Family relationship with John Jackson, President 75410 Wages and other benefits 0 Jennifer Martin Family relationship with John Jackson, President 43485 Wages 0 Dawn Pickering Family relationship with Rick Pickering, Trustee 15300 Wages 0 James Jessup Family relationship with William Jessup, Founder 78804 Wages and other benefits 0 Bryce Jessup Family relationship with William Jessup, Founder 28896 Independent Contractor Consulting Fees 0 Amended Form 990, Schedules A and B: Form 990 is being amended to report a contribution inadvertently excluded from Schedule B on the originally filed return. The following sections of the 990 were affected and updated for this change: - Schedule A, Part II, Line 5 - Schedule B, Part II Form 990, Part VI, Section A, line 1 The organization has an Executive Committee that has the broad authority to act on behalf of the full board. The Executive Committee consists of the Chairman, Vice Chairman, Secretary, Treasurer, President and 2 trustees. Form 990, Part VI, Section B, line 11b Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990, with Schedule B redacted, is then forwarded to the board. Form 990, Part VI, Section B, line 12c The board expects of itself and its members ethical and businesslike conduct. Board members must represent unconflicted loyalty to the interests of the entire organization, superseding any conflicting loyalty such as that to advocacy or interest groups and membership on other boards or staffs. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of the committees with governing board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. To ensure the University operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews are conducted. Form 990, Part VI, Section B, line 15 The executive committee is tasked with the annual performance review and compensation recommendations for the University President. The Board of Trustees shall fix the salary of the President and may fix the salaries of other employees of the Corporation including the other officers. If the Board does not fix the salaries of the other officers, the President shall fix such salaries. The reasonableness of compensation is determined annually using a compensation study for all positions within the University. The board-approved compensation is documented by the Board Chair and notice sent to the Human Resources Department. Form 990, Part VI, Section C, line 19 The Organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part VII Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. Form 990, Part XII, Line 2c: The University has a sub-committee of the board that assumes responsibility for oversight of the audit, its financial statements, and selection of an independent accountant. This process has not changed since the prior year. Irrevocable Perpetual Trust (1) Hold assets and remit income to University CA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0