2018-02-08T14:10:39-06:00 2017-06-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2016-07-01 440545914 WILLIAM JEWELL COLLEGE % BRIAN CLEMONS WILL 8167817700 500 COLLEGE HILL LIBERTY MO 64068 DR ELIZABETH MACLEOD WALLS PRESIDENT/CEO 8164157802 2018-05-15 true Kevin R Ensminger CPA P01310558 8162216300 167.68.126.162 43372220180395000002 2018-02-08 P 0E8B4C86F072A9A632091745DD5834F0D71FA01E 927FF55814DC86C95206180680C8477BF714D47F 2016 2021-01-29 14:40:06Z DR ELIZABETH MACLEOD WALLS 500 COLLEGE HILL LIBERTY MO 64068 75148586 false X WWW.JEWELL.EDU X 1849 MO TO PROVIDE AN OUTSTANDING LIBERAL ARTS EDUCATION THAT CULTIVATES LEADERSHIP, SERVICE AND SPIRITUAL GROWTH WITHIN A COMMUNITY INSPIRED BY CHRISTIAN IDEALS. 28 28 975 530 0 0 9830133 8312515 43910910 42572390 1574491 1953163 791643 762620 56107177 53600688 22550848 22064009 0 0 17746917 18122648 16723 32190 1185680 17356390 17038152 57670878 57256999 -1563701 -3656311 139288743 137853877 30336753 28659988 108951990 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FUNDS ARE INTENDED TO SUPPORT THE OPERATIONS OF VARIOUS ACADEMIC PROGRAMS, PROVIDE SCHOLARSHIPS, SUPPORT AUXILIARY PROGRAMS, TO MAINTAIN CAMPUS FACILITIES, AND TO SUPPORT THE GENERAL OPERATIONS OF THE COLLEGE. SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINES 2D & 4B LINE 2D: FUNDRAISING EVENT EXPENSE $ 90,599 GAIN ON ANNUITY OBLIGATION $ 47,484 REVENUE FROM RELATED ORGANIZATION $ 503,770 ------------ $ 641,853 LINE 4B: GOVERNMENT GRANTS $ 2,107,699 COLLEGE AND FEDERAL FUNDED AID $ 19,956,311 ------------ $ 22,064,010 SCHEDULE D, PART XII, LINE 2D & 4B LINE 2D: FUNDRAISING EVENT EXPENSE $ 90,599 EXPENSES FROM RELATED ORGANIZATION $ 541,886 ------------ $ 632,485 LINE 4B: GOVERNMENT GRANTS $ 2,107,699 COLLEGE AND FEDERAL FUNDED AID $ 19,956,311 ------------ $ 22,064,010 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE POLICY IS PUBLISHED ON THE COLLEGE'S APPLICATION AS WELL AS IN THE COLLEGE CATALOG. SCHEDULE E, PART I, LINE 6A THE COLLEGE ADMINISTERS SEVERAL PROGRAMS THAT ARE FUNDED BY THE GOVERNMENT IN A VARIETY OF WAYS, INCLUDING FINANCIAL AID TO STUDENTS IN REVOLVING LOAN FUNDS AND GRANT SUPPORT FOR TEACHING AND RESEARCH PROJECTS. 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X X X X true true X X X X X false false false false false false false false false BRIAN CLEMONS VP FINANCE AND OPS/TREASURER 156065 0 0 0 276 0 8142 0 19514 0 183997 0 0 ANNE DEMA PROVOST 159207 0 0 0 276 0 8247 0 17386 0 185116 0 0 CLARK MORRIS VP INSTITUTIONAL ADVANCEMENT/E 149326 0 0 0 180 0 7651 0 19539 0 176696 0 0 DAVID L SALLEE PRESIDENT (RETIRED 7/31/16) 193580 0 42028 0 762 0 21585 0 6718 0 264673 0 0 ELIZABETH MACLEOD WALLS PRESIDENT (STARTED 7/1/16) 145370 0 0 0 60 0 6250 0 9219 0 160899 0 0 SCHEDULE J, PART I, LINE 1A TRAVEL FOR COMPANIONS: THE COLLEGE PROVIDED TRAVEL EXPENSES FOR THE PRESIDENT'S SPOUSE TO MANY EVENTS THROUGHOUT THE YEAR. THESE ITEMS ARE NOT REPORTED ON A W-2 AS LONG AS THERE IS A BONAFIDE BUSINESS PURPOSE FOR THE SPOUSE TO PARTICIPATE IN THE EVENT. HOUSING ALLOWANCE AND MAID SERVICE: THE COLLEGE MAINTAINS A HOUSE FOR THE PRESIDENT, ELIZABETH MACLEOD WALLS. SHE IS REQUIRED TO LIVE IN THE HOUSE AND ENTERTAIN VARIOUS CONSTITUENTS IN THE HOUSE. THE COLLEGE PROVIDES AN EMPLOYEE TO CLEAN THE HOUSE AND ASSIST WITH ENTERTAINING. THESE BENEFITS ARE NOT REPORTED ON A W-2. HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES: THE COLLEGE PAYS THE CLUB DUES FOR THE PRESIDENT, ELIZABETH MACLEOD WALLS. THIS BENEFIT IS REPORTED ON A W-2. A SEE PART VI 431178966 2015-07-25 15500000 SEE PART VI false false false A 740000 0 15500000 0 0 0 233284 0 0 682015 14584700 0 2016 true false true true A false false false false 0 false false false true A false true false false 0 false 0 false true A true SCHEDULE K, PART I, LINE A, COLUMN (A) HEALTH AND EDUCATIONAL FACILITIES AUTHORITY OF THE STATE OF MISSOURI SCHEDULE K, PART I, LINE A, COLUMN (F) REFUND 2005 BONDS; CONSTRUCTION LOAN; IMPROVEMENTS TO EDUCATIONAL FACILITIES. THE 2005 BONDS WERE ORIGINALLY ISSUED ON 9/22/2005 AND THE CONSTRUCTION LOAN WAS DATED 4/1/2013. SCHEDULE K, PART III, LINE 3A, COLUMN A THE COLLEGE HAS A FOOD SERVICES AGREEMENT WITH RESPECT TO A PORTION OF THE PROJECT. THE PORTION OF THE PROJECT USED PURSUANT TO THE FOOD SERVICES AGREEMENT WAS FINANCED WITH MONEY OF THE COLLEGE OTHER THAN PROCEEDS OF A TAX-EXEMPT OBLIGATION. X 1 0 N/A X 18 61249 AVG HIGH/LOW PRICE X MISCELLANEOUS SUPPLIES 3 0 N/A false true false SCHEDULE M, PART I, COLUMN B SCHEDULE M IS REPORTED USING THE NUMBER OF CONTRIBUTORS. FORM 990, PART III, LINE 4D FINE ARTS PROGRAMMING; LEADERSHIP TRAINING; MISCELLANEOUS COMMUNITY PROGRAMS. FORM 990, PART VI, LINE 1A THE TRUSTEES DO HAVE AN EXECUTIVE COMMITTEE THAT CAN ACT ON BEHALF OF THE FULL BOARD IN EMERGENCY SITUATIONS. THE BOARD ON OCCASION WILL DELEGATE DECISIONS TO THE EXECUTIVE COMMITTEE IF THESE DECISIONS/TASKS NEED TO BE ACCOMPLISHED BETWEEN BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM COMPILES AND REVIEWS THE FORM 990. THE DRAFT FORM 990 IS REVIEWED BY THE COLLEGE'S FINANCIAL OFFICER, ACCOUNTING PERSONNEL, AND CERTAIN MEMBERS OF THE PRESIDENT'S CABINET AND QUESTIONS ARE INVESTIGATED AND RESOLVED. THE FINAL DRAFT OF THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE WITH A REPRESENTATIVE OF THE INDEPENDENT ACCOUNTING FIRM. A DRAFT FORM 990, NORMALLY IN ELECTRONIC FORM, IS PROVIDED TO THE ENTIRE BOARD OF TRUSTEES AND CERTAIN MEMBERS OF THE PRESIDENT'S CABINET FOR THEIR REVIEW PRIOR TO THE FIRST FULL BOARD MEETING OF THE CALENDAR YEAR OR AT A SPECIAL MEETING OF THE BOARD CALLED. THEREAFTER, THE AUDIT COMMITTEE RECOMMENDS THE FORM 990 TO THE FULL BOARD FOR APPROVAL. FURTHER IF ANY CHANGES ARE MADE TO THE DRAFT FORM 990 AFTER BOARD REVIEW, A FINAL COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF TRUSTEES BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE COLLEGE HAS A PUBLISHED CONFLICT OF INTEREST POLICY THAT STATES IN PART BY DEFINITION, A CONFLICT OF INTEREST OCCURS WHERE AN INDIVIDUALS OBLIGATION TO FURTHER THE COLLEGES CHARITABLE PURPOSE IS AT ODDS WITH HIS/HER OWN FINANCIAL INTERESTS. SUCH A CONFLICT OF INTEREST EXISTS IF AN EMPLOYEE OR MEMBER OF THE BOARD OF TRUSTEES HAS AN EXTERNAL FINANCIAL INTEREST OR FIDUCIARY OR OTHER LEGAL OBLIGATION THAT REASONABLY COULD BE SEEN AS CREATING AN INCENTIVE FOR THE INDIVIDUAL TO MODIFY THE CONDUCT OF HIS/HER COLLEGE ACTIVITIES, OR TO INFLUENCE THE CONDUCT OF OTHERS SERVING PRIVATE INTERESTS MORE THAN INSUBSTANTIALLY, IS INCONSISTENT WITH ACCOMPLISHING THE COLLEGE'S CHARITABLE PURPOSES. EMPLOYEES AND MEMBERS OF THE BOARD OF TRUSTEES HAVE AN OBLIGATION TO CONDUCT BUSINESS WITHIN GUIDELINES THAT PROHIBIT ACTUAL OR POTENTIAL CONFLICTS OF INTEREST AND/OR THREATEN THE COLLEGES TAX-EXEMPT PURPOSE. A CONFLICT OF INTEREST POLICY IS INTENDED TO HELP ENSURE THAT WHEN ACTUAL OR POTENTIAL CONFLICTS OF INTEREST ARISE THE COLLEGE HAS A PROCESS IN PLACE TO COLLECT ADEQUATE DISCLOSURES TO ADVISE THE GOVERNING BODY ABOUT ALL THE RELEVANT FACTS CONCERNING THE SITUATION. A CONFLICT OF INTEREST POLICY IS ALSO INTENDED TO ESTABLISH PROCEDURES UNDER WHICH MEMBERS OF THE BOARD OF TRUSTEES THAT HAVE A CONFLICT OF INTEREST WILL BE EXCUSED FROM VOTING ON SUCH MATTERS. ALL MEMBERS OF THE BOARD OF TRUSTEES, THE PRESIDENT OF THE COLLEGE AND MEMBERS OF THE PRESIDENTS CABINET ARE REQUIRED TO COMPLETE AND SIGN AN ANNUAL COMPLIANCE QUESTIONNAIRE AS A CONDITION OF CONTINUAL BOARD MEMBERSHIP AND/OR EMPLOYMENT AND AS REQUIRED BY THE COLLEGES ANNUAL TAX RETURN, FORM 990. FORM 990, PART VI, SECTION B, LINE 15A THE FOLLOWING PROCESS IS FOLLOWED TO SATISFY A REBUTTABLE PRESUMPTION TEST WHEN ESTABLISHING COMPENSATION AND BENEFITS FOR THE COLLEGE'S PRESIDENT AS DEFINED BY THE INTERNAL REVENUE SERVICE. THE PRESIDENT'S COMPENSATION AND BENEFITS WILL BE REVIEWED AND APPROVED ON AN ANUUAL BASIS BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES OR A DULY APPOINTED CCOMPENSATION COMMITTEE. THEREOF, PROVIDED THAT ANY PERSON(S) WITH CONFLICT OF INTEREST ARE NOT INVOLVED IN THIS REVIEW OR APPROVAL, COMPENSATION AND BENEFITS ARE REVIEWED AND APPROVED USING DATA AND SURVEYS FOR PRESIDENTS AT SIMILARLY SITUATED PRIVATE COLLEGES AND UNIVERSITIES. COMPENSATION PLANS WILL SUPPORT THE COLLEGE'S MISSION, STRATEGY, AND VALUES. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING IS MAINTAINED WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE PRESIDENT'S COMPENSATION AND BENEFITS ARRANGEMENTS. ANY QUESTIONS ON EXECUTIVE COMPENSATION ARE DIRECTED TO THE CHAIR OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE GOVERNING DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9 GAIN ON ANNUITY OBLIGATION $ 47,484 GAIN ON POSTRETIREMENT OBLIGATION $ 349,628 CURRENT YEAR NET LOSS FROM CONSOLIDATED ENTITY $ (38,116) ------------- $ 358,996 COLLEGEHILL INVESTMENTS INC 500 COLLEGE HILL LIBERTY MO 64068 431427371 CONDOMINIUM SALES MO WILLIAM JEWELL C CORP 503770 134396 1.00000 true false false false true false false false false false false false false false true true false true true true COLLEGEHILL INVESTMENTS INC R 422513 CASH