2018-02-19T13:45:32-06:00 2017-05-31 363990892 Capin Crouse LLP 972 Emerson Parkway STE A Greenwood IN 46143 990 2016-06-01 362515868 Judson University A Baptist Institution JUDS 8476282500 1151 N State Street Elgin IL 60123 Jeff Eder VP of Business Affairs & CFO 8476282500 2018-02-19 1 Francis K Brown II P00465640 3178852620 139.146.132.42 2018-02-19 12:43:32 MS P E5D20CE9D76ECF41022D4F4DD4360158C2321DF4 27E573EF39A1CAC1BF22935E18C044CB6D6F993D 2016 2021-01-29 14:40:06Z Dr Gene C Crume 1151 N State Street Elgin IL 60123 36602964 0 X www.judsonu.edu X 1963 IL Four year private, Christian liberal arts university 17 15 936 300 14045 0 2222057 2188849 30501476 30901208 -19668 166336 -224101 -31690 32479764 33224703 11279111 11893373 0 0 13016471 12910626 0 0 978122 11603209 11380945 35898791 36184944 -3419027 -2960241 53430461 53684523 14574449 16884542 38856012 36799981 X Judson is an evangelical Christian university that represents the Church at work in higher education, equipping students to be fully developed, responsible persons who glorify God by the quality of their relationships, work, and citizenship in the community, nation, and the world. Through a broadly based education in the liberal arts, sciences, and professions, the university enables its students to acquire ideas and concepts that sharpen their insights, develop skills appropriate to their career goals, and develop the skills and commitment for lifelong learning. The Judson community experience challenges graduates to be decisive leaders and active participants in church and society, articulate proponents of Biblical Christianity, persuasive advocates for the sovereignty of God over all life, and effective ambassadors for Christ. 0 0 20968995 8151745 21305315 Liberal Arts Instruction - Provided instruction and related services to 787 traditional students, 125 students in the master's programs and 37 in doctoral programs. Counting all types of instruction, Judson graduated 291 students with baccalaureate degrees, 89 students with master's degrees and 9 students with doctoral degrees. 5229099 2032825 5213444 Housing and food service - Provided housing and related services to approximately 69% of the above traditional students. 4395609 1708803 4382449 Adult Continuing Education - Provided instruction and related services to 337 students. 30593703 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 1 0 1 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 1845 0 1 936 1 1 1 0 0 0 0 1 1 0 0 0 0 X 17 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X Jeff Eder 8476282500 1151 N State Street Elgin IL 60123 Mr John M Shales Chairman 1.00 X X 0 0 0 Dr Rob McCleland Vice Chairman 1.00 X X 0 0 0 Rev Greg Huguley Treasurer 1.00 X X 0 0 0 Mrs Cynthia Hoag Secretary 1.00 X X 0 0 0 Mr Harold Booze Trustee 1.00 X 0 0 0 Mr Fred Broling Trustee 1.00 X 0 0 0 Mrs Linda Colson Trustee 1.00 X 0 0 0 Mr Dana Davidson Trustee 1.00 X 0 0 0 Mr Dennis Demoss Trustee 1.00 X 0 0 0 Rev Nathaniel Edmond Trustee 1.00 X 0 0 0 Mr Paul Floyd Trustee 1.00 X 0 0 0 Mrs Laura Gutting Trustee 1.00 X 0 0 0 Dr Tom Hufty Trustee 1.00 X 0 0 0 Mr Brett Lundstrom Trustee 1.00 X 0 0 0 Dr Adam Mackintosh Trustee 1.00 X 0 0 0 Dr Brett Smith Trustee 1.00 X 0 0 0 Mr Kevin Smith Trustee 1.00 X 0 0 0 Mrs Lakita Wright Trustee (part year) 1.00 X 0 0 0 Mrs Nancy Binger Vice President 40.00 X 0 0 0 Dr Will A Friesen Provost 40.00 X 152360 0 29504 Dr Gene Crume President 40.00 X 203377 0 20176 Mr Randall W Patterson Interim VP of Bus A./CFO (part year) 40.00 X 102023 0 3698 Mr Jeffrey Eder VP of Business Affairs & CFO 40.00 X 62098 0 23366 Mr Devlin Donaldson Sr. VP of External Relations 40.00 X 160643 0 0 680501 0 76744 4 0 1 0 Creative Dining Services Inc 1 Royal Park Drive Suite 3 Zeeland MI 49464 Food Service 1498909 National Management Resources PO Box 1224 LaGrandge GA 30241 Plant Maintenance 1115822 TIAA-CREF 8907 Timbers Pointe Dr Tinley Park IL 60477 Retirement Trustee 541093 Gentry Partnership 100 Detroit St Cary IL 60013 Procurement Company 435854 Proline Mechanical 2414 Millennium Drive Eglin IL 60124 HVAC 207085 15 32805 749149 1406895 1162668 2188849 Liberal Arts Instructi 900099 21305315 21305315 Housing/food services 900099 5213444 5213444 Adult Continuing Edu. 900099 4382449 4382449 30901208 182572 182572 3304850 3301945 19141 2905 -19141 -16236 -16236 11440 32805 57175 -45735 -45735 Conf. Services & Other 721000 14045 14045 14045 33224703 30901208 14045 120601 18200 18200 11875173 11875173 612878 520946 69584 22348 327497 206161 46079 75257 10583728 8941261 1165978 476489 628623 517201 74473 36949 757900 637032 79709 41159 159712 12652 147060 66672 66672 77239 77239 2356767 1925348 261716 169703 192693 191492 1201 533373 263724 199338 70311 533724 438693 49173 45858 1606078 1224997 381081 710029 505056 177797 27176 46111 38037 6351 1723 386614 386614 1713673 891110 822563 12184 12184 Food service 1424443 1408604 12628 3211 R&M equipment 145088 132789 5562 6737 Recruitment 143445 140245 3200 Textbook 123553 123553 1149547 581429 568118 36184944 30593703 4613119 978122 6554 9908 315021 1015546 1492377 421052 1457326 2180603 134732 355510 69853184 29950475 39578866 39902709 8608088 8356028 189894 206550 1542017 1236617 105586 0 53430461 53684523 3446030 3562091 462632 502030 6665000 6350000 2480278 5096319 1520509 1374102 14574449 16884542 X 23346244 21519019 8347023 8047776 7162745 7233186 38856012 36799981 53430461 53684523 -2960241 904210 0 X X 0 1 X 1 1 1 X 2648035 2256442 2516528 2222057 2188849 11831911 2648035 2256442 2516528 2222057 2188849 11831911 1250136 10581775 341885 271487 337952 297481 182572 1431377 900 900 91895 87386 89014 105835 11440 385570 13649758 148882670 0.77520 0.83850 X Schedule A, Part II, Line 10, Explanation of Other Income: Special Events - 2012 Amount: $ 91,895. 2013 Amount: $ 87,386. 2014 Amount: $ 89,014. 2015 Amount: $ 105,835. 2016 Amount: $ 11,440. 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 qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 156376 X X X 0 0 0 11248050 300268 1085102 951466 11681954 15702654 101179 -281148 904548 3370087 11248050 15197820 237405 774709 507280 15702654 13603631 307143 1749374 462328 15197820 11391503 478129 1928727 194728 13603631 0.01960 0.61920 0.36120 0 0 349000 1016490 1365490 50807778 18560809 32246969 7940473 4515968 3424505 6443257 4994816 1448441 3296186 1878882 1417304 39902709 Refundable loan program 1131864 Refundable deposits 99708 Annuities payable 142530 1374102 X 22233676 904210 57175 961385 21272291 77239 11875173 11952412 33224703 24289707 57175 57175 24232532 77239 11875173 11952412 36184944 Part III, Line 4: Judson University houses collections of art from many sources such as donors, members of staff and faculty, and original work by family members of past officers. Some artwork provides a historical reference to our founders and enhances our unique campus culture. The artwork on display provides examples of different media and applications of art that serve to further the educational experience of our students and helps to initiate an understanding of the relationship of art and design to man's creative faith-life as a creature "bearing God's image and as a community member. Part V, Line 4: The University's endowment consists of approximately 175 individual funds established primarily for scholarship purposes. Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of May 31, 2017, the University had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The University files information tax returns in the U.S. and Illinois. The University is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2014. Part XI, Line 2d - Other Adjustments: Fundraising expenses on Part VIII, Line 8b 57,175. Part XI, Line 4b - Other Adjustments: Financial aid 11,875,173. Part XII, Line 2d - Other Adjustments: Fundraising expenses on Part VIII, Line 8b 57,175. Part XII, Line 4b - Other Adjustments: Financial aid 11,875,173. 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 policy is available at www.judsonu.edu. Admission to Judson University, participation in all of its academic and co-curricular programs, eligibility for its various financial aid programs, and all university services are open to all without regard to race, color, gender, creed, or national and ethnic origin. Judson University seeks to provide a balance in all of its programs and services to women. A self study has been completed to make certain the university is fulfilling all requirements of Title IX concerning nondiscrimination on the basis of sex. In compliance with federal regulations, Nick Salzmann, Campus Safety Director, serves as grievance officer. No disabled person shall, on the basis of disability, be excluded from participation in or be denied the benefits of any university program activity or service. No qualified disabled person shall, on the basis of disability, be subject to discrimination in employment under any program or activity of the university. Schedule E, Part I, Line 6 The University received the following types of government financial assistance: Pell Grant, S E O G, Federal Work Study, Ford Loan Program and MAP Grants. Central America and the Caribbean 0 0 Program Services Mission trips 64385 South America 0 0 Program Services Mission trips 23356 Sub-Saharan Africa 0 0 Program Services Mission trips 25376 North America 0 0 Program Services Mission trips 10929 Russia and Neighboring States 0 0 Program Services Mission trips 18416 0 0 0 0 0 0 142462 0 142462 0 0 0 0 0 0 Part I, line 3: Expenditures are accounted for using the accrual method of accounting. WLF - Inspirational Series 44245 32805 11440 1268 28500 27407 44245 32805 11440 1268 28500 27407 57175 -45735 1 Del Camino Connection PO Box 450 Wheaton IL 60187 571205133 501(c)(3) 18200 General support 1 0 Scholarships 1324 11875173 Part I, Line 2: Grants and aid are tracked in the accounting system in a temporarily restricted fund or reimbursed according to a qualified reimbursement policy. An audit of funds granted is conducted when deemed necessary. Funds are given and monitored by the mission trip teams that are sent to work with Del Camino each year. The funds are specifically used for the work done during the mission trip. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 Dr Will A Friesen Provost 151792 0 0 0 568 0 0 0 29956 0 182316 0 0 0 Dr Gene Crume President 203239 0 0 0 138 0 0 0 20628 0 224005 0 0 0 Mr Devlin Donaldson Sr. VP of External Relations 160385 0 0 0 258 0 0 0 452 0 161095 0 0 0 Part I, Line 1a Spousal travel was provided to the wife of the President. The travel was for a bona-fide business purpose and therefore was not treated as taxable compensation. The University's Provost was provided with housing. This benefit qualified as non-taxable housing provided for the convenience of the employer under IRC Section 119. A City of Elgin Kane and Cook Counties IL 366005862 2014-05-08 7295000 Refund 2006 bond/change trustees 0 0 0 A 630000 7295000 7295000 2007 1 0 1 1 A 0 0 1 1 0 0.00100 0.00100 0 0 1 A 0 1 0 0 1 0 0 0 1 A 1 Lundstrom Insurance Company owned by Trustee, Brett Lundstrom 249751 Insurance provider 0 Rebecca Huguley Family member of Board Treasurer 16170 Wages 0 Matthew Taylor Smith Family member of Board Member 61576 Wages and benefits 0 X 4 1097615 Fair market value X Cafe Int. 1 48500 Fair market value X Office furniture 1 6470 Fair market value X Expense reimb. 2 5084 Fair market value X Equipment 1 4999 Fair market value 0 1 0 Form 990, Part VI, Section A, line 1 The Executive Committee is composed of the Chair, Vice Chair, Secretary, Treasurer, the Chairs of the standing committees, and two at-large trustees. The Executive Committee has full authority of the board except that the Committee may not hire or remove the President nor make changes to Bylaws or the Board Policy Manual. Form 990, Part VI, Section B, line 11b The Form 990 is prepared by an independent CPA firm. The Form was submitted for review in detail to the Vice President of Business Affairs and the business affairs committee prior to filing. It was also provided to the entire board of trustees prior to filing. Form 990, Part VI, Section B, line 12c Officers, trustees, and key employees of Judson University are required to complete a conflict of interest/related party questionnaire each year. The Vice President reviews the signed statements. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Section B, line 15 The Board reviews the compensation for the President and other officers on an annual basis. Comparable data is used and the process is documented in the board minutes. 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 XII Line 2c The organization's business affairs committee assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year.