BJU INC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- BJU INC (EIN 57-1088101)
- Tax period
- 2017-06-01 to 2018-05-31
- Filed
- 2019-04-15
- IRS object ID
- 201901059349301675
- Schema version
- 2017v2.3
- 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 G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-04-15T19:31:04-05:00 | ReturnTs |
| Tax Period End | 2018-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 260793942 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARTIN SMITH & COMPANY CPAs PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1212 HAYWOOD ROAD BLDG 100 | AddressLine1Txt |
| City | GREENVILLE | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 296152200 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-06-01 | 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 | 296141000 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Steven J Dickinson | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 8642425100 | PhoneNum |
| Signature | 2019-04-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID A SMITH | PreparerPersonNm |
| PTIN | P00045703 | PTIN |
| Phone | 8642321040 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 96.36.126.134 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-04-15 | IPDt |
| IP Tm | 15:43:28 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 5A454FB9AD1EF59224986C661DFA93DFC2A6873F | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 514B8E6449109DDF4A1521933266A4074BE73CD2 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | 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 | 296141000 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $80,508,250 | 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 | 25 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 24 | VotingMembersIndependentCnt |
| Total Employee | 2425 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $470,542 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$518,758 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $194,758,346 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,194,427 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $14,209,726 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $59,766,943 | CYProgramServiceRevenueAmt |
| PY Investment Income | $61,631 | PYInvestmentIncomeAmt |
| CY Investment Income | -$204,171 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,366,189 | PYOtherRevenueAmt |
| CY Other Revenue | $12,140,429 | CYOtherRevenueAmt |
| PY Total Revenue | $212,395,892 | PYTotalRevenueAmt |
| CY Total Revenue | $77,897,628 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $863,498 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $10,693,889 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $10,644,621 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $46,028,685 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,097,977 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,120,265 | PYOtherExpensesAmt |
| CY Other Expenses | $32,516,342 | CYOtherExpensesAmt |
| PY Total Expenses | $19,628,384 | PYTotalExpensesAmt |
| CY Total Expenses | $89,238,916 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $192,767,508 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$11,341,288 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $209,303,775 | TotalAssetsBOYAmt |
| Total Assets EOY | $205,319,649 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,158,040 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,630,751 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $203,145,735 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $193,688,898 | NetAssetsOrFundBalancesEOYAmt |
| Mission | See Schedule O. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $51,227,387 | ExpenseAmt |
| Grant | $10,693,889 | GrantAmt |
| Desc | BJU, Inc. served an average of 2,850 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 | $3,577,697 | ExpenseAmt |
| Revenue | $4,004,584 | RevenueAmt |
| Desc | BJU, Inc. served an average of 665 students in its elementary school (Infant - Grade 6). | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $54,805,084 | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| 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 | Yes (1) | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | 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 | 2973 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 2425 | 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 |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 25 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 24 | 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 | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Steven J Dickinson | PersonNm |
| 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 (33 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| Dr Dawn Akam | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Hantz Bernard | ||||||
| Vice Chairman/Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Dr Gary Cobb | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Mr Ed Cone | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Sam Dawson | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Mike Harding | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Joe Helm | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Marty Herron | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Dr David Innes | ||||||
| Secretary/Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Mr Larry Jackson | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Mr Paul Kalmbach | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Dr John Lewis | ||||||
| Chairman/Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Mr Shawn Kook | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Mr Paul Matthews | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Steve Pettit | ||||||
| President | 40.00 | Yes (X) | $162,979 | $0 | $0 | Yes (X) |
| Mr Jerry Morgan | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Brian Priest | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Jean Saito | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Jerry Sivnksty | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Mr Tim Stanley | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Bud Steadman | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Mr Gary Thompson | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Keith Wiebe | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Bob Wilson | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Bruce Woodworth | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Mr Marshall E Franklin | ||||||
| Exec VP for Operations | 40.00 | $92,722 | $0 | $0 | Yes (X) | |
| Dr Gary M Weier | ||||||
| Exec VP for Acad Affairs | 40.00 | $97,723 | $0 | $0 | Yes (X) | |
| Dr Sam Horn | ||||||
| VP for Ministerial Advancement | 40.00 | $96,982 | $0 | $0 | Yes (X) | |
| Mr John Matthews | ||||||
| VP for Advancement/Alumni Affairs | 40.00 | $87,368 | $0 | $0 | Yes (X) | |
| Mr Kennie M Still | ||||||
| Chief Financial Officer | 40.00 | $67,068 | $0 | $0 | Yes (X) | |
| Mr Steve Hensley | ||||||
| Chief Facilities Management Officer | 40.00 | $65,274 | $0 | $0 | Yes (X) | |
| Mr Kevin L Taylor | ||||||
| Chief Human Resources Officer | 40.00 | $64,819 | $0 | $0 | Yes (X) | |
| Mr Marvin Reem | ||||||
| Chief Information Officer | 40.00 | $65,069 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $800,004 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | 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 | $5,703,814 |
| GCA Services Group Inc | |||||
| PO Box 534198 | Atlanta | GA | 303534198 | Facilities services | $543,091 |
| Jackson Marketing Group Inc | |||||
| 2 Task Industrial Ct | Greenville | SC | 296075709 | Marketing | $506,815 |
| Triangle Construction Company Inc | |||||
| PO Box 6266 | Greenville | SC | 296066266 | Construction | $441,342 |
| Waldrop Inc | |||||
| PO Box 8300 | Spartanburg | SC | 293058300 | HVAC services | $258,362 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 21 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $59,774 | FundraisingAmt |
| All Other Contributions | $6,134,653 | AllOtherContributionsAmt |
| Noncash Contributions | $164,644 | NoncashContributionsAmt |
| Total Contributions | $6,194,427 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and Fees - University | 611310 | $40,042,379 | $40,042,379 |
| Room and Board | 611710 | $11,724,437 | $11,724,437 |
| Tuition & Fees--elementary school | 611110 | $4,004,584 | $4,004,584 |
| Other revenue | 611710 | $3,761,823 | $3,761,823 |
| Food Service | 611710 | $233,720 | $233,720 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $59,766,943 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $569,584 | TotalRevenueColumnAmt |
| Exclusion | $569,584 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,554,341 | TotalRevenueColumnAmt |
| Exclusion | $5,554,341 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $268,917 | RealAmt |
| Personal | $279,657 | 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 | $268,917 | RealAmt |
| Personal | $279,657 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $548,574 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $283,810 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $264,764 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,611,143 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,516,775 | SecuritiesAmt |
| Other | $868,123 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $94,368 | SecuritiesAmt |
| Other | -$868,123 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$773,755 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$773,755 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $11,780 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $59,774 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $24,021 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$12,241 | TotalRevenueColumnAmt |
| Exclusion | -$12,241 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $823,347 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $201,703 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $621,644 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $415,866 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $205,778 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Management Fees | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $5,428,111 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,428,111 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,428,111 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $77,897,628 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $65,120,975 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $470,542 | UnrelatedBusinessRevenueAmt |
| Exclusion | $6,111,684 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,693,889 | TotalAmt |
| Program Services | $10,693,889 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $984,314 | TotalAmt |
| Program Services | $304,267 | ProgramServicesAmt |
| Management And General | $603,433 | ManagementAndGeneralAmt |
| Fundraising | $76,614 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,167,161 | TotalAmt |
| Program Services | $21,073,721 | ProgramServicesAmt |
| Management And General | $8,817,217 | ManagementAndGeneralAmt |
| Fundraising | $276,223 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $335,066 | TotalAmt |
| Program Services | $227,351 | ProgramServicesAmt |
| Management And General | $104,365 | ManagementAndGeneralAmt |
| Fundraising | $3,350 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,484,964 | TotalAmt |
| Program Services | $8,320,530 | ProgramServicesAmt |
| Management And General | $4,019,825 | ManagementAndGeneralAmt |
| Fundraising | $144,609 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,057,180 | TotalAmt |
| Program Services | $1,452,089 | ProgramServicesAmt |
| Management And General | $582,163 | ManagementAndGeneralAmt |
| Fundraising | $22,928 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,000 | TotalAmt |
| Management And General | $120,000 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,030 | TotalAmt |
| Program Services | $52 | ProgramServicesAmt |
| Management And General | $61,636 | ManagementAndGeneralAmt |
| Fundraising | $1,342 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,625 | TotalAmt |
| Management And General | $69,625 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,868 | TotalAmt |
| Management And General | $70,868 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,959,042 | TotalAmt |
| Program Services | $1,242,153 | ProgramServicesAmt |
| Management And General | $1,526,873 | ManagementAndGeneralAmt |
| Fundraising | $190,016 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $933,760 | TotalAmt |
| Program Services | $66,668 | ProgramServicesAmt |
| Management And General | $852,206 | ManagementAndGeneralAmt |
| Fundraising | $14,886 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,718,610 | TotalAmt |
| Program Services | $3,032,284 | ProgramServicesAmt |
| Management And General | $2,545,551 | ManagementAndGeneralAmt |
| Fundraising | $140,775 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $321,495 | TotalAmt |
| Program Services | $267,298 | ProgramServicesAmt |
| Management And General | $45,970 | ManagementAndGeneralAmt |
| Fundraising | $8,227 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,316,179 | TotalAmt |
| Program Services | $544,382 | ProgramServicesAmt |
| Management And General | $4,765,953 | ManagementAndGeneralAmt |
| Fundraising | $5,844 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,680,725 | TotalAmt |
| Program Services | $912,015 | ProgramServicesAmt |
| Management And General | $723,789 | ManagementAndGeneralAmt |
| Fundraising | $44,921 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $164,076 | TotalAmt |
| Program Services | $19,100 | ProgramServicesAmt |
| Management And General | $144,976 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,639 | TotalAmt |
| Management And General | $18,639 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,315,189 | TotalAmt |
| Management And General | $6,315,189 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $791,498 | TotalAmt |
| Program Services | $57 | ProgramServicesAmt |
| Management And General | $791,441 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Food services | $5,131,388 | $5,131,388 | ||
| Repairs & maint | $1,010,912 | $652,330 | $354,930 | $3,652 |
| Miscellaneous expenses | $941,027 | $632,118 | $303,406 | $5,503 |
| Licenses, dues & subscr | $734,902 | $226,245 | $492,802 | $15,855 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155,377 | TotalAmt |
| Program Services | $7,147 | ProgramServicesAmt |
| Management And General | $4,998 | ManagementAndGeneralAmt |
| Fundraising | $143,232 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,238,916 | TotalAmt |
| Program Services | $54,805,084 | ProgramServicesAmt |
| Management And General | $33,335,855 | ManagementAndGeneralAmt |
| Fundraising | $1,097,977 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,009,532 | BOYAmt |
| EOY | $3,713,953 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,829,558 | BOYAmt |
| EOY | $2,014,871 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,342,744 | BOYAmt |
| EOY | $1,908,664 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $295,779 | BOYAmt |
| EOY | $300,243 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $856,552 | BOYAmt |
| EOY | $922,938 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $164,701,939 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,985,665 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $161,808,503 | BOYAmt |
| EOY | $156,716,274 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,950,836 | BOYAmt |
| EOY | $15,584,280 | 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 | $210,271 | BOYAmt |
| EOY | $1,158,426 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $209,303,775 | BOYAmt |
| EOY | $205,319,649 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,201,055 | BOYAmt |
| EOY | $5,169,263 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,074,371 | BOYAmt |
| EOY | $995,022 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $591,440 | BOYAmt |
| EOY | $712,995 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $4,500,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $291,174 | BOYAmt |
| EOY | $253,471 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,158,040 | BOYAmt |
| EOY | $11,630,751 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,410,281 | BOYAmt |
| EOY | $175,666,280 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,687,040 | BOYAmt |
| EOY | $4,113,210 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,048,414 | BOYAmt |
| EOY | $13,909,408 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $203,145,735 | BOYAmt |
| EOY | $193,688,898 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $209,303,775 | BOYAmt |
| EOY | $205,319,649 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$11,341,288 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $760,808 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,123,643 | 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) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $6,994,388 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,206,207 | CurrentTaxYearAmt |
| Total | $13,200,595 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $6,994,388 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,206,207 | CurrentTaxYearAmt |
| Total | $13,200,595 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,997,632 | SubstantialContributorsTotAmt |
| Public Support Total170 | $11,202,963 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $3,182,288 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,989,936 | CurrentTaxYearAmt |
| Total | $15,172,224 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $28,372,819 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $73,976,669 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.39480 | PublicSupportCY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| 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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| 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 | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | 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 | $134,208,714 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,232,736 | DepreciationAmt |
| Book Value | $129,975,978 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,207,512 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,806,654 | DepreciationAmt |
| Book Value | $10,400,858 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,045,713 | OtherCostOrOtherBasisAmt |
| Depreciation | $946,275 | DepreciationAmt |
| Book Value | $6,099,438 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $156,716,274 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Student drawing accounts | Desc |
| Amt | $253,471 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $253,471 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $67,930,679 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $760,808 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $2,633,240 | OtherRevenueAmt |
| Revenue Not Reported | $3,394,048 | RevenueNotReportedAmt |
| Revenue Subtotal | $64,536,631 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $70,868 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $13,290,129 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $13,360,997 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $77,897,628 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $77,387,516 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,509,597 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,509,597 | ExpensesNotReportedAmt |
| Expenses Subtotal | $75,877,919 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $70,868 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $13,290,129 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $13,360,997 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $89,238,916 | 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 derecognition 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 uncertain tax positions requiring accrual and disclosure. |
| Part XI, Line 2d - Other Adjustments: | Cost of goods sold netted against revenue in the 990 406,299. Loss on sale of fixed assets included in expense in the financial statements 868,123. Cost of goods sold netted against revenue in the 990 201,703. Expenses netted against revenue in the 990 9,450. Transfer of assets from BJU CAMPUS SPACES included in revenue in fin stms 1,123,644. Fundraising expenses netted against revenue in the 990 24,021. |
| Part XI, Line 4b - Other Adjustments: | Scholarships netted against revenue in the financial statements 10,901,981. Revenue netted against expenses in the financial statements 2,253,465. Expenses netted against revenue in the financial statements 134,683. |
| Part XII, Line 2d - Other Adjustments: | Cost of goods sold netted against revenue in the 990 406,299. Loss on sale of fixed assets included in expense in the financial statements 868,123. Cost of goods sold netted against revenue in the 990 201,703. Expenses netted against revenue in the 990 9,450. Rounding 1. Fundraising expenses netted against revenue in the 990 24,021. |
| Part XII, Line 4b - Other Adjustments: | Scholarships netted against revenue in the financial statements 10,901,981. Revenue netted against expenses in the financial statements 2,253,465. Expenses netted against revenue in the financial statements 134,683. |
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 (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | See Schedule O. |
| 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 G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Golf Tournament | Event1Nm |
| Gross Receipts Event1 | $67,030 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $55,250 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $11,780 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $1,800 | NonCashPrizesEvent1Amt |
| Food And Beverage Event1 | $4,476 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $12,204 | OtherDirectExpensesEvent1Amt |
| Event2 | Bridge Event | Event2Nm |
| Gross Receipts Event2 | $4,524 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $4,524 | CharitableContriEvent2Amt |
| Rent Facility Costs Event2 | $4,493 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $1,048 | FoodAndBeverageEvent2Amt |
| Gross Receipts Total | $71,554 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $59,774 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $11,780 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $1,800 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $4,493 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $5,524 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $12,204 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $24,021 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$12,241 | NetIncomeSummaryAmt |
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 - Institutional aid | GrantTypeTxt |
| Recipient | 2032 | RecipientCnt |
| Cash Grant | $10,693,889 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Form 990, Schedule I, Part IV | FormAndLineReferenceDesc |
| Explanation | Bob Jones University awards financial aid grants to students in accordance with federal and state regulations and its internal policies. Compliance with these processes is periodically examined. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| 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 | Dr Steve Pettit | PersonNm |
| Title | President | TitleTxt |
| Base Compensation Filing Org | $154,561 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $8,418 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $162,979 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | 10 Students | PersonNm |
| Cash Grant | $74,035 | CashGrantAmt |
| Type Of Assistance | Tuition waivers | TypeOfAssistanceTxt |
| Assistance Purpose | Education | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (7 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Judy Hensley | |||
| Family member of Mr. Steve Hensley, Chief Facilities Management Officer | $32,960 | Compensation and benefits | 0 |
| Jared Stanley | |||
| Family member of Mr. Tim Stanley, Trustee | $24,882 | Compensation and benefits | 0 |
| Beth Horn | |||
| Family member of Dr. Sam Horn, VP for Ministerial Advancement | $26,563 | Compensation and benefits | 0 |
| Erin Matthews | |||
| Family member of Mr. John Matthews, VP for Advancement/Alumni Affairs | $15,074 | Compensation and benefits | 0 |
| Rebecca Weier | |||
| Family member of Dr. Gary M Weier, Exec VP for Academic Affairs | $51,976 | Compensation and benefits | 0 |
| Jerry Morgan | |||
| Morgan Motor Company is owned by Mr. Jerry Morgan , Trustee | $234,900 | Purchase of vehicles | 0 |
| Larry Jackson | |||
| Jackson Marketing Group Inc is owned by Larry Jackson, Trustee | $506,815 | Marketing | 0 |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $3,148 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $57,986 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | AVG OF DAILY QUOTE | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | MUSICAL INSTRUMENTS | 2 | $93,750 | FMV |
| Yes (X) | MATERIALS/SUPPLIES | 3 | $9,760 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | The "Number of contributions or items contributed" represent the number of contributors, not the number of individual items received. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 990, PAGE 1, PART I, LINE 8, Contributions - Explanation of "The Gift" | Through February 28, 2017, Bob Jones University, Inc. of Greenville, SC ("BJUI"), a South Carolina not-for-profit corporation held all the operating divisions of Bob Jones University, including higher education, middle and high school programs, and elementary school programs. Effective March 1, 2017, BJUI conveyed a portion of its assets, including the operation of the higher education programs, the elementary school programs, and certain related assets (together "Gifted Assets") to BJU, Inc. ("BJU or "the University"), a South Carolina not-for-profit corporation. The gifted assets included cash, investments, property and equipment, intellectual property, student accounts receivable, student and faculty notes receivable, inventory, and prepaid expenses. Certain cash and investment balances had been maintained by BJUI as temporarily restricted and permanently restricted in accordance with donor-imposed stipulations and those cash and investment balances were conveyed to BJU, subject to the same restrictions. BJUI also transferred certain liabilities, principally obligations with respect to the terms of employment of program-related employees, and deferred revenues of its higher education programs. BJU recorded the Gifted Assets at fair market value. The fair market value of property, equipment, and intellectual property was established based upon an appraisal performed by a qualified professional services firm. The fair market value of investments was established based upon quotations obtained from national securities exchanges. The fair market value of the remaining assets received was established at the carrying values in the records of BJUI at the date of the gift because such carrying values approximated fair value due to their short maturities |
| 990, PAGE 2, PART III, LINE 1, Description of Organization Mission | 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. The general nature and object of the corporation 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 Holy Scriptures; 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 the cross; the resurrection of His body from the tomb; His power to save men from sin; the new birth through the regeneration by the Holy Spirit; and the gift of eternal life by the grace of God. |
| 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. |
| Form 990, Part VI, Section B, line 15a | The Board, having availed itself of comparable information from other institutions of similar size and organization, believes that the compensation for the CEO is well below market and has not yet implemented a formal review process relative to the other officers. |
| 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 and through third-party websites. |
| Form 990, Part XI, line 9: | Transfer of assets from BJU CAMPUS SPACES (EIN 26-2317923) 1,123,644. Rounding -1. |
| Form 990, Part XII, Line 2c: | The process of selecting the independent auditor and the audit oversight has not changed since the previous year |
| SCHEDULE E, PART I, LINE 3, Description of nondescrimination 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 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, age, 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, age, sex, national origin, or protected disability in its administration of its educational policies, admissions policies, and athletic and other school-administered programs." |