2017-02-14T13:55:32-06:00 2016-06-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2015-07-01 710239576 John Brown University JOHN 4795243131 2000 W University Siloam Springs AR 727612121 Kimberly Hadley VP of Finance & Administration 4795243131 2017-02-14 1 David C Moja P00747006 7195286225 2015 2021-01-29 14:40:06Z Charles Pollard 2000 W University Siloam Springs AR 727612121 84992597 0 X www.jbu.edu X 1934 AR Provide a Christ-centered education that prepares students to honor God and serve others. 30 29 1848 100 261717 -55330 18732192 18678588 51028202 52910515 6609764 6894734 214076 294296 76584234 78778133 17838686 18279329 0 0 29224602 29812965 28949 28362 1899126 20851766 20222910 67944003 68343566 8640231 10434567 216097272 218599115 15017144 15843607 201080128 202755508 X See Schedule O 0 0 35104725 17669886 41711960 Instructional Services - JBU currently enrolls more than 2,800 students in its three primary academic programs: traditional undergraduate, graduate, and adult degree completion. Through its instructional services, JBU offers 43 undergraduate majors, 52 undergraduate minors, 11 graduate degrees, and 5 degree-completion programs for working adults. The faculty to student ratio is 14:1. The top traditional programs of study by major enrollment are: graphic and web design, engineering and construction management, family and human services, early childhood education, business administration, and biology.-Continued on Schedule O- 8619735 Student Services - John Brown University offers spiritual formation, wellness, counseling, and career development services to traditional undergraduate, degree completion and graduate students, and, on a limited basis, to the broader JBU community. JBU also offers traditional undergraduate students opportunities to compete in NAIA intercollegiate athletic competition. Student services covers a broad variety of co-curricular activities which help students in personal and professional development. 7167976 609443 8098057 Auxiliary- John Brown University offers a traditional residential undergraduate program at its Siloam Springs campus, a formational part of the JBU educational experience. The university requires non-local traditional undergraduate students who do not have senior status to live on campus. JBU has a wide variety of campus housing, including four residential halls, town homes, apartments, and duplexes. During the traditional academic year, JBU provides full cafeteria service to students. 4590845 Academic Support - JBU enriches the students' educational experience through academic support in the form of library services, registrar services, IT support, and faculty professional development. 3812217 2862600 Public Service- The University is also the home to two endowed centers, The Center for Healthy Relationships and the Soderquist Leadership Center. The University also owns and operates KLRC radio, a 100,000 watt FM radio station. 8403062 2862600 59295498 1 1 0 0 0 1 0 1 0 1 1 1 0 0 1 1 0 1 1 1 1 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 1 0 0 0 1 3246 0 1 1848 1 1 1 1 UK 0 0 0 0 0 0 0 0 0 0 0 X 30 29 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK KY MD NH SC MA MI X Kimberly Hadley VP of Finance & Administration 4795243131 2000 W University Siloam Springs AR 727612121 Mr Michael R Kairis Chariman of thet Board 0.40 X X 0 0 0 Mrs Susan Barrett Vice Chairman of the Board 0.40 X X 0 0 0 Mrs Lee R Sale Secretary of the Board 0.40 X X 0 0 0 Mrs Holly Robason Beitel Board Member 0.40 X 0 0 0 Ms Sharon J Bell Board Member 0.40 X 0 0 0 Mr Marc Boatwright Board Member 0.40 X 0 0 0 Mr John E Brown III Board Member 6.00 X 13000 0 910 Mr Jim Congdon Board Member 0.40 X 0 0 0 Mr Roger L Cross Board Member (Part Year) 0.40 X 0 0 0 Mr Rollin L Ford Board Member 0.40 X 0 0 0 Dr Stephen R Genheimer Board Member 0.40 X 0 0 0 Dr Wayne Hardy Board Member 0.40 X 0 0 0 Mr Lawson Hembree IV Board Member 0.40 X 0 0 0 Mr Keith E Holmberg Board Member 0.40 X 0 0 0 Mr Michael S King Board Member 0.40 X 0 0 0 Mr Alan L Lee Board Member 0.40 X 0 0 0 Mr David H LeVan Board Member 0.40 X 0 0 0 Dr T Richard Medlock Board Member 0.40 X 0 0 0 Mr Alfonso Mendez Board Member 0.40 X 0 0 0 Mr William C Naramore Sr Board Member 0.40 X 0 0 0 Mr Doug Neufeld Board Member 0.40 X 0 0 0 Mr Nick Petelski Board Member 0.40 X 0 0 0 Mr Phillip O Porter Board Member 0.40 X 0 0 0 Mr Mark C Simmons Board Member 0.40 X 0 0 0 Mrs April Smith Board Member 0.40 X 0 0 0 Mr Lavenski R Smith Board Member 0.40 X 0 0 0 Mrs Ruth H Smith Board Member 0.40 X 0 0 0 Mr Marvin G Spees Board Member 0.40 X 0 0 0 Mrs Wendell Stratton Board Member 0.40 X 0 0 0 Mrs Sharon S Wasson Board Member 0.40 X 0 0 0 Mrs Diane N Willits Board Member 0.40 X 0 0 0 Charles Pollard President 40.00 X 256198 0 115288 Edward Ericson VP for Academic Affairs 40.00 X 126521 0 32780 Kimberly M Hadley VP of Finance & Administra 40.00 X 122340 0 20497 Dr Gary Oliver Director of CHR 40.00 X 181041 0 28453 James Krall VP of University Advanceme 40.00 X 142253 0 30239 Steve Beers VP for Student Development 40.00 X 126907 0 22237 Charles Hyde CEO, Soderquest Center for 40.00 X 125080 0 25684 Donald Crandall VP of Enrollment Managemen 40.00 X 111985 0 25119 1205325 0 301207 11 0 1 0 Creative Dining Services One Royal Park Drive STE 3 Zeeland MI 49464 Food Service 2444560 Nabholz Construction Corporation PO Box 277 Rogers AR 727570277 Construction 1308751 Forte Media Partners 2707 S Waldron Fort Smith AR 72903 Advertising 301947 Ellucian 4375 Fair Lakes Ct Fairfax VA 22033 Software Support 201229 TOUCHNET 15520 College Blvd Lenexa KS 66219 Software Support 187586 12 2761526 15917062 102910 18678588 Tuition & Fees 611310 41711960 41711960 Auxiliary Enterprises 611310 8098057 8098057 Public Service 611310 2862600 2862600 Health Complex 713940 237898 237898 52910515 6875192 6875192 270477 270477 55374 31555 23819 23819 23819 6190644 11807 6204423 -21514 -13779 33321 19542 19542 78778133 52672617 261717 7165211 18279329 18279329 730853 173907 457127 99819 13456 4037 4037 5382 22220942 18468731 2911890 840321 1298902 1086986 161542 50374 4087412 3140254 856618 90540 1461400 1202237 200380 58783 145928 4874 65273 75781 84513 84513 28362 28362 1513081 932858 514860 65363 884348 799424 11504 73420 3650260 3018203 193344 438713 976127 453825 517021 5281 714242 712013 2229 1573126 1231142 287526 54458 291446 242440 38706 10300 282995 239904 43091 4365243 4054653 310590 404866 81106 323760 Operations, maintenance 2760702 2593542 167160 Auxiliary services 2576033 2576033 68343566 59295498 7148942 1899126 2481592 2685194 12354339 14133042 3208510 5240392 1521164 1680579 1710860 1726552 101316 389834 146708052 57369429 86030819 89338623 87489965 82504542 19602044 19416015 1596663 1484342 216097272 218599115 2380349 2963367 1642068 1623602 1585717 1931977 7905000 8016306 1504010 1308355 15017144 15843607 X 101994338 107235497 20653541 12293434 78432249 83226577 201080128 202755508 216097272 218599115 X 10434567 -8776346 17159 X X 0 1 X 1 1 1 X 23704865 18411014 18609263 18732192 18678588 98135922 23704865 18411014 18609263 18732192 18678588 98135922 34234346 63901576 4264224 5920388 6627567 7145669 23957848 206288 7843 -62841 201831 237898 591019 122684789 244886280 0.52090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2 133500 319586 1 1 57317 X 0 100979996 2874260 -1626748 1898820 -1669223 522377 101475534 97964052 6011867 878657 1794980 1489034 590566 100979996 86710778 2577005 13081898 1608820 2288102 508707 97964052 81168309 1357284 8151917 3966732 86710778 79961317 4294368 356534 3443910 81168309 0.16360 0.82020 0.01620 0 0 242691 242691 92136365 28354097 63782268 31155669 17865885 13289784 14670118 9958786 4711332 8503209 1190661 7312548 89338623 Investments in private investment companies 12663864 F Private equity investments 3766482 F Charitable trust investments 1004799 F Real estate 855198 F Oil and gas rights 873424 F Cash surrender value of life insurance 194923 F Artwork 57325 F 19416015 Annuity & trusts payable 1308355 1308355 X 51771172 -8776346 48714 -8727632 60498804 18279329 18279329 78778133 50095792 31555 31555 50064237 18279329 18279329 68343566 Part III, Line 4: The University holds various pieces of art, which are displayed for the educational enrichment of our students. As proposed by writer, John Henry Newman in Idea of a University, a broad intellectual environment including the arts provides a robust academic experience for students. As such, all JBU students, regardless of major, benefit from displays of art within the educational context. Part V, Line 4: Endowed funds fund scholarships administered by the University in accordance with guidelines established together by the donor and the University. Endowed scholarships live on in perpetuity distributing funds to deserving students year after year. The funds given to the University are invested and 4.89% (2014), an applied spending rate consisting of the five-year average market value of the funds which includes an inflation component, is awarded to students in the form of annual scholarships. Endowed funds also support several non-scholarship projects, including two centers: The Center for Healthy Relationships and The Soderquist Center for Leadership. Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated 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 consolidated statements of activities. As of June 30, 2016, the University had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The University is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2013. Part XI, Line 2d - Other Adjustments: Actuarial change in value 17,159. Rental expenses reported on 990 Pt. VIII 31,555. Part XI, Line 4b - Other Adjustments: Scholarships & grants 18,279,329. Part XII, Line 2d - Other Adjustments: Rental expenses reported on 990 Pt. VIII 31,555. Part XII, Line 4b - Other Adjustments: Scholarships & grants 18,279,329. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The University's nondiscriminatory statement is included in local and regional newspaper advertising, as well as on the University website. Schedule E, Part I, Line 6 The federal government awards the University various monies restricted for student financial aid. The monies are awarded through three federal programs: Pell Grant (Pell), Federal Supplemental Opportunity Grant (FSEOG), and Federal Work Study (FWS). Pell provides eligible students a foundation of financial aid to assist with defraying the costs of post-secondary education. Because the Pell grants are classified as pass-through grants, they are excluded from income and expense on the financial statements and Form 990. The FSEOG program provides need based grants to low income undergraduate students to promote access to post-secondary education. The FWS program provides part-time employment to students who need the earnings to help meet their postsecondary education costs. The program is also intended to broaden the range of worthwhile job opportunities to qualified students. Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 0 Program services Missions Trips 15809 Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, 0 0 Program services Missions Trips 110390 Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, 0 0 Program services Study Abroad Trips 26743 South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador, 0 0 Program services Study Abroad Trips 3667 East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 0 0 Program services Study Abroad Trips 38824 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 1 0 Program Services Study Abroad Trips 267123 1 0 0 0 1 0 462556 0 462556 0 0 0 0 0 0 Part I, line 3: All international trips are monitored and maintained in individual non-operating accounts. Participants are required to raise their own funds. Trips abroad include both studies trips (taken for academic credit) and mission trips to encourage a broad range of academic and co-curricular student growth. X X X X X X 1 ShareMedia Services PO Box 46695 Eden Prairie MN 55344 Share-a-Thon Radio Talent 0 1119414 28362 1091052 1119414 28362 1091052 AL AK AZ AR CA CO CT DE FL HI ID IL IN IA KS KY LA MN MS MO MT NE NH NJ NM NC ND OK PA RI SC SD TN TX UT VT VA WA WI WV WY 1 Academic support: grants, scholarships, aid, etc 1504 18279329 Part I, Line 2: Although students and their families bear the primary responsibility for meeting costs, many find they cannot pay the full cost of an education by themselves. In most cases a financial aid package will involve family contributions, acceptance of federal assistance (including grants and loans), and financial aid from John Brown University. These financial assistance programs help fill the gap between the amount a family is expected to pay and the total educational cost. The amount the family is expected to pay is based on information provided on the Free Application for Federal Student Aid (FAFSA). X 1 1 X X X 0 0 0 0 0 0 0 0 0 Charles Pollard President 239337 0 15000 0 1861 0 34254 0 81252 0 371704 0 0 0 Edward Ericson VP for Academic Affairs 126521 0 0 0 0 0 16075 0 16923 0 159519 0 0 0 Dr Gary Oliver Director of CHR 181041 0 0 0 0 0 10993 0 17678 0 209712 0 0 0 James Krall VP of University Advanceme 137765 0 2500 0 1988 0 17151 0 13306 0 172710 0 0 0 Charles Hyde CEO, Soderquest Center for 125080 0 0 0 0 0 8288 0 17613 0 150981 0 0 0 Part I, Line 1a The President receives a housing allowance in recognition of the President's residence being required and used for University business. This is treated as taxable income included in the President's reportable compensation. A City of Siloam Springs Arkansas Public Education Facilities Board 521536674 827176FJ2 2015-10-01 8165000 To advance refund $7,905,000 of outstanding Refunding Revenue Series 2009 Bo 1 0 0 A 7905000 8151874 123437 8041563 2015 0 1 1 1 A 0 0 0 0 0 0 1 A 1 0 0 0 0 1 A 1 Mrs Carey Pollard Wife of President 13456 W-2 Wages 0 X 5622 FMV-Similar Asset Sales X 11 91288 FMV-Sales Price X Equipment 1 6000 FMV-Equipment 0 0 1 0 Part I, Column (b): The number of contributions represents the number of unique contributions received. Form 990, Part III, Line 1, Description of Organization Mission: John Brown University provides Christ-centered education that prepares students to honor God and serve others by developing their intellectual, spiritual, and professional lives. JBU serves traditional undergraduate students on its residential campus in Siloam Springs, Arkansas. JBU also offers non-traditional undergraduate degrees through its degree completion program. In addition, the Graduate School at John Brown University serves graduate students. Form 990, Part III, Line 4a, Description of Program Service: -Continued From Page 2- The degree completion program offers undergraduate degrees in organizational management, business administration, liberal arts, and education. The Graduate School offers degrees in business, counseling, and education. The graduation rate is consistently above 65% and traditional undergraduate retention is above 75%. In addition to major level courses, undergraduates are required to take general education courses that emphasize the integration of intellectual and spiritual development. Form 990, Part VI, Section A, line 1 The Executive Committee shall, between regular Board meetings, be empowered to act as agent of the Board of Trustees in managing the business and affairs of John Brown University and on special matters as set forth in the Bylaws or as the Board shall from time to time designate. Those whom serve on the Board and Executive Committee are: Mrs. Susan Barrett, Mr. Mark Simmons, Mrs. Lee Sale, Mrs. Holly Robason Beitel, Ms. Sharon J. Bell, Dr. Wayne Hardy, Mr. Keith Holmberg, Mr. Mike Kairis, Mr. Alan Lee, Mrs. Ruth Smith, and Mr. Marvin Spees. Form 990, Part VI, Section B, line 11 Form 990 is prepared by an independent CPA firm and is then detail reviewed by both the VP of Finance and Administration and by the audit subcommittee. Copies are provided to all trustees for their review before the return is filed with the IRS. Form 990, Part VI, Section B, line 12c The organization has a written conflict of interest policy. Board members and officers are required to disclose potential conflicts of interest on an annual basis. Any board member or a member of a committee of the board who perceives a possible conflict of interest involving a matter before the board shall identify that interest to the other members of the board, whether or not that interest is both: (1) conflicting and (2) material If the board or committee chairman determines that a material conflict of interest does exist that member shall refrain from any further discussion on that issue except as requested for information by the board or committee and shall abstain from voting, such abstention being noted in the meeting record. A quorum of the board or committee must exist without that member's presence being needed. The chairman shall determine whether it is appropriate to ask the conflicted individual to be absent during discussion. Form 990, Part VI, Section B, line 15 The executive committee of the board reviews, discusses, and approves the proposed salary and benefits for the members of the president's cabinet as submitted by the president. Compensation is benchmarked against national comparison data from the Council for Christian Colleges & Universities (CCCU) and the Colleges and University Professional Association (CUPA). Presidential salary and benefits are also benchmarked with CCCU comparison data, determined, and approved by the executive committee of the board. During this process, the executive committee attempts to maintain an appropriate balance of executive compensation levels compared to other salary levels within the institution. The process followed and decisions reached are documented in the minutes. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and the financial statements are made available to the public upon request. Form 990, Part XI, line 9: Actuarial change in value 17,159. The John Brown University Foundation 2000 West University Siloam Springs AR 72761 300167845 Support John Brown University AR 501(c)(3) Line 11a, I John Brown University 0 John Brown University Northern Ireland 50 Bedford Street Belfast Antrim EI BT2 7FW Education EI 501(c)(3) Line 2 John Brown University 0 Charitable remainder trusts (3) Hold assets and remit income to University AR John Brown University 0 Makeup unitrusts (2) Hold assets and remit income to University AR John Brown University 0 Retained life estate trusts (1) Hold assets and remit income to University AR John Brown University 0 Flip makeup unitrusts unsold property (2) Hold assets and remit income to University AR John Brown University 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0