2017-02-07T14:16:08-06:00 2016-06-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2015-07-01 440545914 WILLIAM JEWELL COLLEGE % BRIAN CLEMONS WILL 8167817700 500 COLLEGE HILL LIBERTY MO 64068 DR ELIZABETH MACLEOD WALLS PRESIDENT/CEO 8164157802 2016-02-15 true Kevin Ensminger CPA P01310558 8162216300 2015 2021-01-29 14:40:06Z DR ELIZABETH MACLEOD WALLS 500 COLLEGE HILL LIBERTY MO 64068 72895327 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. 31 31 986 530 0 0 7249357 9830133 42651870 43910910 3349939 1574491 1403650 791643 54654816 56107177 22179163 22550848 0 0 17412658 17746917 0 16723 1104490 17085417 17356390 56677238 57670878 -2022422 -1563701 147284799 139508122 31217809 30556132 116066990 108951990 X WILLIAM JEWELL COLLEGE PROMISES STUDENTS AN OUTSTANDING LIBERAL ARTS EDUCATION THAT CULTIVATES LEADERSHIP, SERVICE AND SPIRITUAL GROWTH WITHIN A COMMUNITY INSPIRED BY CHRISTIAN IDEALS AND COMMITTED TO OPEN, RIGOROUS INTELLECTUAL PURSUITS. false false 35528120 22550848 33380372 PROVIDED INSTRUCTION AND ACADEMIC SUPPORT TO APPROXIMATELY 1,053 STUDENTS: CLASSROOM INSTRUCTION, LIBRARY SERVICES, LECTURE SERVICES, ETC. 2048669 0 7602709 PROVIDED ROOM AND BOARD FOR APPROXIMATELY 866 STUDENTS. 6852169 0 1561291 PROVIDED STUDENT SERVICES AND PROGRAMMING: ATHLETICS AND INTRAMURAL SPORTS, STUDENT ACTIVITIES, HEALTH SERVICES, COUNSELING SERVICES, FINANCIAL SERVICES, ACADEMIC RECORDS. 5417240 0 1366538 49846198 true true false false false false false false false true true true false false true false false true true false true false false false true false false false true true true false false false false false false false false false false true false false false false true true true false false true 144 0 true 986 true false false false false false true true false false false false X 31 31 false false false false false false 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DEBORAH M SMITH TRUSTEE 1.0 0.0 X 0 0 0 BRADLEY N SPRONG TRUSTEE 1.0 0.0 X 0 0 0 MARK G STINGLEY TRUSTEE 1.0 0.0 X 0 0 0 RICHARD M WRIGHT JR TRUSTEE 1.0 0.0 X 0 0 0 CRAIG C ZAHND TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM R CLINE TRUSTEE 1.0 0.0 X 0 0 0 W KEITH PENCE TRUSTEE 1.0 0.0 X 0 0 0 EARL B BENNER JR TRUSTEE 1.0 0.0 X 0 0 0 CAROL M HALLQUIST TRUSTEE 1.0 0.0 X 0 0 0 OLLIE MALONE JR TRUSTEE 1.0 0.0 X 0 0 0 RALPH REID TRUSTEE 1.0 0.0 X 0 0 0 ANGELA ANDRESEN SMART TRUSTEE 1.0 0.0 X 0 0 0 BRIAN CLEMONS VP FINANCE AND OPS/TREASURER 40.0 2.0 X 151953 0 27113 ANNE DEMA PROVOST 40.0 0.0 X 155004 0 26570 CLARK MORRIS VP INSTITUTIONAL ADVANCEMENT 40.0 0.0 X 144107 0 27536 DAVID L SALLEE PRESIDENT (END DATE 7/31/16) 40.0 0.0 X 297813 0 45043 DARLENE BAILEY ATHLETIC DIRECTOR/CHAIR PHY ED 40.0 0.0 X 104279 0 19295 DR EDWIN LANE FACULTY/REGISTRAR 40.0 0.0 X 122006 0 18384 975162 0 163941 6 false true false FRESH IDEAS 1000 W NIFONG BLVD COLUMBIA MO 65203 FOOD SERVICE 2079262 HI-GENE'S JANITORIAL SERVICE 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136139 66659800 64498400 842506 11968873 1047266 3296785 128407 72837321 62464700 866771 4824974 936126 2603344 118575 64498400 64853306 824595 1051576 1025146 3382990 -143359 62464700 0.89000 0.11000 true false 103766406 45867117 57899289 13807624 9897695 3909938 3061588 1501345 1560234 63369461 PRIVATE EQUITY 775813 F REAL ESTATE 7580044 F OIL AND GAS INTERESTS 6353000 F BENEFICIAL INT PERPETUAL TRUST 1118519 F INVESTMENT IN COLLEGEHILL -156107 F FCC LICENSE 1200000 F OTHER 786229 F 17657498 0 DEPOSITS 123116 ASSET RETIREMENT OBLIGATIONS 482641 PV OF ANNUITIES PAYABLE 1883334 REFUNDABLE LOAN PROGRAM 3045542 POST RETIREMENT OBLIGATION 5095448 10630081 28449505 -5285892 132068 -5153824 33603329 22503848 22503848 56107177 35469403 302373 302373 35167030 22503848 22503848 57670878 SCHEDULE D, PART V, LINE 4 ENDOWMENT 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 $ 72,002 LOSS ON ANNUITY OBLIGATION $ (111,790) REVENUE FROM RELATED ORGANIZATION $ 171,856 ------------ $ 132,068 LINE 4B: GOVERNMENT GRANTS $ 2,114,422 COLLEGE AND FEDERAL FUNDED AID $ 20,389,426 ------------ $ 22,503,848 SCHEDULE D, PART XII, LINE 2D & 4B LINE 2D: FUNDRAISING EVENT EXPENSE $ 72,002 EXPENSES FROM RELATED ORGANIZATION $ 230,371 ------------ $ 302,373 LINE 4B: GOVERNMENT GRANTS $ 2,114,422 COLLEGE AND FEDERAL FUNDED AID $ 20,389,426 ------------ $ 22,503,848 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 ALL OF THE COLLEGE APPLICATION MATERIALS AND WEBSITES INCLUDE THIS LANGUAGE. THE LANGUAGE ALSO APPEARS IN STUDENT AND EMPLOYMENT HANDBOOKS AS WELL AS 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. INFORMATION WITH REGARD TO THESE PROGRAMS IS REPORTED TO THE FUNDING AGENCY AS REQUESTED AND IS COVERED UNDER THE SCOPE OF THE SINGLE AUDIT. Europe (Including Iceland and Greenland) Program Services STUDY ABROAD PROGRAMS 352735 East Asia and the Pacific 1 Program Services STUDENT RECRUITMENT 47000 Central America and the Caribbean Investments 774435 Central America and the Caribbean Program Services SERVICE LEARNING 11720 1 1 1185890 1185890 false false false false false false HJ GALA 190054 155540 34514 16169 34320 5000 10300 GOLF TOURN 30350 7271 23079 1249 4110 854 0 220404 162811 57593 1249 20279 34320 5000 11154 72002 -14409 true SCHOLARSHIPS 1003 22239148 EXPERIENTIAL LEARNING 133 311700 SCHEDULE I, PART I, LINE 2 THE SCHOLARSHIPS/FINANCIAL AID AWARDED TO STUDENTS IS APPLIED AGAINST THEIR TUITION ACCOUNTS. 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 151677 0 0 0 276 0 7905 0 19208 0 179066 0 0 0 ANNE DEMA PROVOST 154728 0 0 0 276 0 8007 0 18563 0 181574 0 0 0 CLARK MORRIS VP INSTITUTIONAL ADVANCEMENT 143929 0 0 0 178 0 7428 0 20108 0 171643 0 0 0 DAVID L SALLEE PRESIDENT (END DATE 7/31/16) 255500 0 41521 0 792 0 30537 0 14506 0 342856 0 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 WERE TREATED AS TAXABLE COMPENSATION. HOUSING ALLOWANCE AND MAID SERVICE: THE COLLEGE MAINTAINS A HOUSE FOR THE PRESIDENT, DAVID L. SALLEE. HE 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, DAVID L. SALLEE, TO USE FOR BUSINESS MEETINGS WITH DONORS. THE AMOUNT OF THE CLUB DUES IS NOT INCLUDED ON HIS W-2 BECAUSE THE CLUB USE IS STRICTLY FOR BUSINESS PURPOSE. A SEE PART VI 431178966 2015-07-27 15500000 SEE PART VI false false false A 0 0 15500000 0 0 0 233284 0 0 196786 14584700 485229 true false false 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 II, LINE 13, COLUMN A THE PROJECT FINANCED WITH PROCEEDS OF THE NEW MONEY PORTION WAS NOT COMPLETED AS OF JUNE 30, 2016. SCHEDULE K, PART II, LINE 16, COLUMN A THE COLLEGE IS IN THE PROCESS OF COMPLETING THE FINAL ALLOCATION, WHICH IT EXPECTS TO COMPLETE BY THE NEXT FISCAL YEAR END. 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 2 N/A X 13 66491 AVG HIGH/LOW PRICE X EQUIPMENT 2 84616 75% OF RETAIL VALUE 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 LOSS ON ANNUITY OBLIGATION $ (111,790) LOSS ON POSTRETIREMENT OBLIGATION $ (777,884) LOSS ON EXTINGUISHMENT OF DEBT $ (517,218) CURRENT YEAR NET LOSS FROM CONSOLIDATED ENTITY $ (58,515) ------------- $ (1,465,407) COLLEGEHILL INVESTMENTS INC 500 COLLEGE HILL LIBERTY MO 64068 431427371 GOLF COURSE MO WILLIAM JEWELL C CORP 171856 276893 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 D 68848 CASH COLLEGEHILL INVESTMENTS INC R 343235 CASH