JOHN BROWN UNIVERSITY: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- JOHN BROWN UNIVERSITY (EIN 71-0239576)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-04-15
- IRS object ID
- 201541069349300229
- Schema version
- 2013v4.0
- 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 F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-04-15T12:13:37-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2435 Research Parkway STE 200 | AddressLine1 |
| City | Colorado Springs | City |
| State | CO | State |
| ZIP Code | 80920 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 710239576 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | John Brown University | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JOHN | BusinessNameControlTxt |
| Phone | 4795243131 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 W University | AddressLine1 |
| City | Siloam Springs | City |
| State | AR | State |
| ZIP Code | 727612121 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kimberly Hadley | PersonNm |
| Person Title | VP of Finance & Administration | PersonTitleTxt |
| Phone | 4795243131 | PhoneNum |
| Signature | 2015-04-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | David C Moja | PreparerPersonNm |
| PTIN | P00747006 | PTIN |
| Phone | 7195286225 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | Charles Pollard | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 W University | AddressLine1 |
| City | Siloam Springs | City |
| State | AR | State |
| ZIP Code | 727612121 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $90,059,515 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.jbu.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1934 | FormationYr |
| Legal Domicile State | AR | LegalDomicileStateCd |
| Activity Or Mission | Provide a Christ-centered education that prepares students to honor God and serve others. | ActivityOrMissionDesc |
| Voting Members Governing Body | 30 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 30 | VotingMembersIndependentCnt |
| Total Employee | 1780 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $161,705 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$62,841 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $18,411,014 | PYContributionsGrantsAmt |
| CY Contributions Grants | $18,609,263 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $45,663,697 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $48,792,354 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,842,236 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,072,492 | CYInvestmentIncomeAmt |
| PY Other Revenue | $275,073 | PYOtherRevenueAmt |
| CY Other Revenue | $265,364 | CYOtherRevenueAmt |
| PY Total Revenue | $68,192,020 | PYTotalRevenueAmt |
| CY Total Revenue | $73,739,473 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $16,378,223 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $17,391,884 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $26,423,351 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $27,766,363 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $23,000 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,875,476 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $18,322,606 | PYOtherExpensesAmt |
| CY Other Expenses | $20,204,654 | CYOtherExpensesAmt |
| PY Total Expenses | $61,124,180 | PYTotalExpensesAmt |
| CY Total Expenses | $65,385,901 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $7,067,840 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $8,353,572 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $198,916,252 | TotalAssetsBOYAmt |
| Total Assets EOY | $213,510,232 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $15,794,020 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $14,942,623 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $183,122,232 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $198,567,609 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | See Schedule O | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $32,629,083 | ExpenseAmt |
| Grant | $16,801,518 | GrantAmt |
| Revenue | $38,771,503 | RevenueAmt |
| Desc | Instructional Services - JBU currently enrolls more than 2,400 students in its three primary academic programs: traditional undergraduate, graduate, and adult degree completion. Through its instructional services, JBU offers 58 undergraduate majors, 50 undergraduate minors, and nine graduate degrees. The faculty to student ratio is 15:1. The top five 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- | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $8,675,323 | ExpenseAmt |
| Desc | Student Services - John Brown University offers spiritual formation, wellness, counseling, and career development services to traditional undergraduate, professional studies 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. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $6,280,496 | ExpenseAmt |
| Grant | $590,366 | GrantAmt |
| Revenue | $7,729,756 | RevenueAmt |
| Desc | 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. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)
| ExpenseExpenseAmt | DescDesc | RevenueRevenueAmt |
|---|---|---|
| $5,311,868 | 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. | |
| $4,247,117 | Public Service - The University is also the home to two endowed centers, The Center For Relationship Enrichment, and the Soderquist Center for Business and Ethics. The University also owns and operates KLRC radio, a 100,000 watt FM radio station. | $2,150,710 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $9,558,985 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $2,150,710 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $57,143,887 | 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 | Yes (1) | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | 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 | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | 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 | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| 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 | 0 | 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 | Yes (1) | 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 | 120 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1780 | 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 |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Excess Business Holdings | 0 | ExcessBusinessHoldingsInd |
| Taxable Distributions | 0 | TaxableDistributionsInd |
| Distribution To Donor | 0 | DistributionToDonorInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 30 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 30 | 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 | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kimberly Hadley VP of Finance & Administration | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4795243131 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 W University | AddressLine1 |
| City | Siloam Springs | City |
| State | AR | State |
| ZIP Code | 727612121 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (37 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Mr Michael R Kairis | |||||||
| Chariman of the Board | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Mrs Susan Barrett | |||||||
| Vice Chairman of the Board | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Mrs Lee R Sale | |||||||
| Secretary of the Board | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Mrs Holly Robason Beitel | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Ms Sharon J Bell | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mr Marc Boatwright | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mr John E Brown III | |||||||
| Board Member | 6.00 | Yes (X) | $24,500 | $0 | $0 | ||
| Mr Roger L Cross | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Robert V Cupp | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mr Rollin L Ford | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Stephen R Genheimer | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Wayne Hardy | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mr Lawson Hembree IV | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mr Keith E Holmberg | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mr Michael S King | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mr Alan L Lee | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mr David H LeVan | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mr Hendrick A Lorentz | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr T Richard Medlock | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mr William C Naramore Sr | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mr Doug Neufeld | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mr Nick Petelski | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mr Phillip O Porter | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mr Mark C Simmons | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mrs April Smith | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mr Lavenski R Smith | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mrs Ruth H Smith | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mr Marvin G Spees | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mrs Sharon S Wasson | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mrs Diane N Willits | |||||||
| Board Member | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Charles Pollard | |||||||
| President | 40.00 | Yes (X) | $266,790 | $0 | $66,887 | ||
| Edward Ericson | |||||||
| VP of Academic Affairs | 40.00 | Yes (X) | $114,303 | $0 | $19,165 | ||
| Kimberly M Hadeley | |||||||
| VP of Finance & Administration | 40.00 | Yes (X) | $107,585 | $0 | $12,217 | ||
| Dr Gary Oliver | |||||||
| Director of CRE | 40.00 | $166,911 | $0 | $20,660 | Yes (X) | ||
| James Krall | |||||||
| VP of University Advancement | 40.00 | $130,223 | $0 | $21,468 | Yes (X) | ||
| Steve Beers | |||||||
| VP for Student Development | 40.00 | $114,680 | $0 | $17,714 | Yes (X) | ||
| Charles Hyde | |||||||
| CEO, Soderquest Center for Leadership | 40.00 | $114,890 | $0 | $17,018 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,039,882 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $175,129 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | 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/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Nabholz Construction Corporation | |||||
| PO Box 277 | Rogers | AR | 727570277 | Construction | $7,554,819 |
| Creative Dining Services | |||||
| One Royal Park Drive STE 3 | Zeeland | MI | 49464 | Food Service | $1,269,540 |
| Hastings & Chivetta Architects | |||||
| 622 Emerson Road Ste 200 | St Louis | MO | 63141 | Architectual Services | $371,328 |
| Just-Us-Printers Inc | |||||
| PO Box 41 | Springdale | AR | 727650041 | Printing Services | $189,757 |
| Ellucian | |||||
| 4375 Fair Lakes Ct | Fairfax | VA | 22033 | Software Support | $163,183 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 12 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $3,828,014 | GovernmentGrantsAmt |
| All Other Contributions | $14,781,249 | AllOtherContributionsAmt |
| Noncash Contributions | $628,267 | NoncashContributionsAmt |
| Total Contributions | $18,609,263 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Tuition & Fees | 611310 | $38,771,503 | $38,771,503 | |
| Auxiliary Enterprises | 611310 | $7,729,756 | $7,729,756 | |
| Public Service | 611310 | $2,150,710 | $2,150,710 | |
| Health Complex | 713940 | $140,385 | $140,385 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $48,792,354 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,676,344 | TotalRevenueColumnAmt |
| Exclusion | $5,676,344 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $244,044 | TotalRevenueColumnAmt |
| Exclusion | $244,044 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $52,871 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $31,551 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $21,320 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,320 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $21,320 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $14,941,134 | SecuritiesAmt |
| Other | $1,743,505 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $14,617,491 | SecuritiesAmt |
| Other | $1,671,000 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $323,643 | SecuritiesAmt |
| Other | $72,505 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $396,148 | TotalRevenueColumnAmt |
| Exclusion | $396,148 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $73,739,473 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $48,651,969 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $161,705 | UnrelatedBusinessRevenueAmt |
| Exclusion | $6,316,536 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,391,884 | TotalAmt |
| Program Services | $17,391,884 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $510,965 | TotalAmt |
| Program Services | $125,500 | ProgramServicesAmt |
| Management And General | $317,724 | ManagementAndGeneralAmt |
| Fundraising | $67,741 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,000 | TotalAmt |
| Management And General | $18,750 | ManagementAndGeneralAmt |
| Fundraising | $6,250 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,635,774 | TotalAmt |
| Program Services | $17,394,754 | ProgramServicesAmt |
| Management And General | $2,288,180 | ManagementAndGeneralAmt |
| Fundraising | $952,840 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,178,335 | TotalAmt |
| Program Services | $971,433 | ProgramServicesAmt |
| Management And General | $146,553 | ManagementAndGeneralAmt |
| Fundraising | $60,349 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,991,289 | TotalAmt |
| Program Services | $2,873,847 | ProgramServicesAmt |
| Management And General | $985,714 | ManagementAndGeneralAmt |
| Fundraising | $131,728 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,425,000 | TotalAmt |
| Program Services | $1,184,555 | ProgramServicesAmt |
| Management And General | $172,857 | ManagementAndGeneralAmt |
| Fundraising | $67,588 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,242 | TotalAmt |
| Program Services | $8,834 | ProgramServicesAmt |
| Management And General | $79,028 | ManagementAndGeneralAmt |
| Fundraising | $17,380 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,091 | TotalAmt |
| Management And General | $85,091 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,000 | TotalAmt |
| Fundraising | $23,000 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,673 | TotalAmt |
| Management And General | $103,673 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,496,888 | TotalAmt |
| Program Services | $1,769,491 | ProgramServicesAmt |
| Management And General | $684,344 | ManagementAndGeneralAmt |
| Fundraising | $43,053 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,076,201 | TotalAmt |
| Program Services | $1,002,435 | ProgramServicesAmt |
| Fundraising | $73,766 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,003,750 | TotalAmt |
| Program Services | $2,523,710 | ProgramServicesAmt |
| Management And General | $145,252 | ManagementAndGeneralAmt |
| Fundraising | $334,788 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $981,978 | TotalAmt |
| Program Services | $525,114 | ProgramServicesAmt |
| Management And General | $428,048 | ManagementAndGeneralAmt |
| Fundraising | $28,816 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $692,218 | TotalAmt |
| Program Services | $692,218 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,173,691 | TotalAmt |
| Program Services | $2,044,020 | ProgramServicesAmt |
| Management And General | $68,290 | ManagementAndGeneralAmt |
| Fundraising | $61,381 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $259,717 | TotalAmt |
| Program Services | $215,043 | ProgramServicesAmt |
| Management And General | $37,878 | ManagementAndGeneralAmt |
| Fundraising | $6,796 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $297,679 | TotalAmt |
| Program Services | $245,584 | ProgramServicesAmt |
| Management And General | $52,095 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,971,285 | TotalAmt |
| Program Services | $3,674,462 | ProgramServicesAmt |
| Management And General | $296,823 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $313,845 | TotalAmt |
| Program Services | $17,530 | ProgramServicesAmt |
| Management And General | $296,315 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Operations & maintenanc | $2,459,899 | $2,299,976 | $159,923 |
| Auxiliary services | $2,183,497 | $2,183,497 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,385,901 | TotalAmt |
| Program Services | $57,143,887 | ProgramServicesAmt |
| Management And General | $6,366,538 | ManagementAndGeneralAmt |
| Fundraising | $1,875,476 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,906,639 | BOYAmt |
| EOY | $2,443,773 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,271,258 | BOYAmt |
| EOY | $3,236,329 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,600,856 | BOYAmt |
| EOY | $8,263,061 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,320,982 | BOYAmt |
| EOY | $1,233,050 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,894,675 | BOYAmt |
| EOY | $1,771,969 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $276,746 | BOYAmt |
| EOY | $248,302 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $140,335,776 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $51,900,699 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,373,569 | BOYAmt |
| EOY | $88,435,077 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,958,712 | BOYAmt |
| EOY | $99,915,367 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,160,830 | BOYAmt |
| EOY | $6,213,570 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,151,985 | BOYAmt |
| EOY | $1,749,734 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $198,916,252 | BOYAmt |
| EOY | $213,510,232 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,696,101 | BOYAmt |
| EOY | $2,187,707 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,392,255 | BOYAmt |
| EOY | $1,553,153 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,371,709 | BOYAmt |
| EOY | $1,246,475 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,625,000 | BOYAmt |
| EOY | $8,270,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,708,955 | BOYAmt |
| EOY | $1,685,288 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,794,020 | BOYAmt |
| EOY | $14,942,623 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,204,424 | BOYAmt |
| EOY | $96,242,868 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,411,070 | BOYAmt |
| EOY | $28,792,009 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,506,738 | BOYAmt |
| EOY | $73,532,732 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $183,122,232 | BOYAmt |
| EOY | $198,567,609 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $198,916,252 | BOYAmt |
| EOY | $213,510,232 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $8,353,572 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $7,032,557 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $4,868 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $54,380 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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 |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Donor Advised Funds Held | 2 | DonorAdvisedFundsHeldCnt |
| Donor Advised Funds Contri | $0 | DonorAdvisedFundsContriAmt |
| Donor Advised Funds Grants | $30,441 | DonorAdvisedFundsGrantsAmt |
| Donor Advised Funds Vl EOY | $438,988 | DonorAdvisedFundsVlEOYAmt |
| Disclosed Org Leg Ctrl | Yes (1) | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | Yes (1) | DisclosedForCharitablePrpsInd |
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $57,317 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $86,710,778 | BeginningYearBalanceAmt |
| Contributions | $2,577,005 | ContributionsAmt |
| Investment Earnings Or Losses | $13,081,898 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,608,820 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,288,102 | OtherExpendituresAmt |
| Administrative Expenses | $508,707 | AdministrativeExpensesAmt |
| End Year Balance | $97,964,052 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $81,168,309 | BeginningYearBalanceAmt |
| Contributions | $1,357,284 | ContributionsAmt |
| Investment Earnings Or Losses | $8,151,917 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,966,732 | GrantsOrScholarshipsAmt |
| End Year Balance | $86,710,778 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $79,961,317 | BeginningYearBalanceAmt |
| Contributions | $4,294,368 | ContributionsAmt |
| Investment Earnings Or Losses | $356,534 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,443,910 | GrantsOrScholarshipsAmt |
| End Year Balance | $81,168,309 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $67,311,746 | BeginningYearBalanceAmt |
| Contributions | $5,330,103 | ContributionsAmt |
| Investment Earnings Or Losses | $10,743,495 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,424,027 | GrantsOrScholarshipsAmt |
| End Year Balance | $79,961,317 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $58,974,451 | BeginningYearBalanceAmt |
| Contributions | $5,653,296 | ContributionsAmt |
| Investment Earnings Or Losses | $5,758,117 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,074,118 | GrantsOrScholarshipsAmt |
| End Year Balance | $67,311,746 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.11090 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.75060 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.13850 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $242,691 | OtherCostOrOtherBasisAmt |
| Book Value | $242,691 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $117,316,527 | OtherCostOrOtherBasisAmt |
| Depreciation | $40,058,597 | DepreciationAmt |
| Book Value | $77,257,930 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,879,839 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,716,229 | DepreciationAmt |
| Book Value | $5,163,610 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,896,719 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,125,873 | DepreciationAmt |
| Book Value | $5,770,846 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $88,435,077 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Annuity & trusts payable | $1,389,340 |
| Construction retainage payable | $204,517 |
| Asset retirement obligation | $91,431 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,685,288 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 5% of the five-year average market value of the funds are awarded to students in the form of annual scholarships. Endowed funds also support several non-scholarships projects, including two centers: The Center for Healthy Relationships and The Soderquist Center for Leadership and Ethics. |
| 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 statements of activities. As of June 30, 2014, 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 2011. |
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 | 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. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (5 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium | 0 | 0 | Program services | International trips | $388,708 |
| Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, | 0 | 0 | Program services | International trips | $119,685 |
| Middle East and North Africa | 0 | 0 | Program services | International trips | $110,883 |
| South America | 0 | 0 | Program services | International trips | $80,529 |
| East Asia and the Pacific | 0 | 0 | Program services | International trips | $23,753 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $723,558 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $723,558 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, line 3: | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ShareMedia Services | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 46695 | AddressLine1 |
| City | Eden Prairie | City |
| State | MN | State |
| ZIP Code | 55344 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Share-a-Thon Radio Talent | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $770,980 | GrossReceiptsAmt |
| Retained By Contractor | $23,000 | RetainedByContractorAmt |
| Net To Organization | $747,980 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $770,980 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $23,000 | TotalRetainedByContractorsAmt |
| Total Net To Organization | $747,980 | TotalNetToOrganizationAmt |
| Licensed States | AL | LicensedStatesCd |
| Licensed States | AK | LicensedStatesCd |
| Licensed States | AZ | LicensedStatesCd |
| Licensed States | AR | LicensedStatesCd |
| Licensed States | CA | LicensedStatesCd |
| Licensed States | CO | LicensedStatesCd |
| Licensed States | CT | LicensedStatesCd |
| Licensed States | DE | LicensedStatesCd |
| Licensed States | FL | LicensedStatesCd |
| Licensed States | GA | LicensedStatesCd |
| Licensed States | HI | LicensedStatesCd |
| Licensed States | ID | LicensedStatesCd |
| Licensed States | IL | LicensedStatesCd |
| Licensed States | IN | LicensedStatesCd |
| Licensed States | IA | LicensedStatesCd |
| Licensed States | KS | LicensedStatesCd |
| Licensed States | KY | LicensedStatesCd |
| Licensed States | LA | LicensedStatesCd |
| Licensed States | ME | LicensedStatesCd |
| Licensed States | MD | LicensedStatesCd |
| Licensed States | MA | LicensedStatesCd |
| Licensed States | MI | LicensedStatesCd |
| Licensed States | MN | LicensedStatesCd |
| Licensed States | MS | LicensedStatesCd |
| Licensed States | MO | LicensedStatesCd |
| Licensed States | MT | LicensedStatesCd |
| Licensed States | NE | LicensedStatesCd |
| Licensed States | NV | LicensedStatesCd |
| Licensed States | NH | LicensedStatesCd |
| Licensed States | NJ | LicensedStatesCd |
| Licensed States | NM | LicensedStatesCd |
| Licensed States | NY | LicensedStatesCd |
| Licensed States | NC | LicensedStatesCd |
| Licensed States | ND | LicensedStatesCd |
| Licensed States | OH | LicensedStatesCd |
| Licensed States | OK | LicensedStatesCd |
| Licensed States | OR | LicensedStatesCd |
| Licensed States | PA | LicensedStatesCd |
| Licensed States | RI | LicensedStatesCd |
| Licensed States | SC | LicensedStatesCd |
| Licensed States | SD | LicensedStatesCd |
| Licensed States | TN | LicensedStatesCd |
| Licensed States | TX | LicensedStatesCd |
| Licensed States | UT | LicensedStatesCd |
| Licensed States | VT | LicensedStatesCd |
| Licensed States | VA | LicensedStatesCd |
| Licensed States | WA | LicensedStatesCd |
| Licensed States | WV | LicensedStatesCd |
| Licensed States | WI | LicensedStatesCd |
| Licensed States | WY | LicensedStatesCd |
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 | Academic support: grants, scholarships, aid, etc | GrantTypeTxt |
| Recipient | 1588 | RecipientCnt |
| Cash Grant | $17,391,884 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | 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). | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| 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 (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Charles Pollard | ||||||||||||||
| President | $240,895 | $0 | $24,000 | $0 | $1,895 | $0 | $36,175 | $0 | $30,930 | $0 | $333,895 | $0 | $0 | $0 |
| Dr Gary Oliver | ||||||||||||||
| Director of CRE | $166,911 | $0 | $0 | $0 | $0 | $0 | $11,684 | $0 | $9,194 | $0 | $187,789 | $0 | $0 | $0 |
| James Krall | ||||||||||||||
| VP of University Advancement | $129,080 | $0 | $0 | $0 | $1,143 | $0 | $14,116 | $0 | $7,570 | $0 | $151,909 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 1a | FormAndLineReferenceDesc |
| Explanation | From time to time it is deemed in the best interest of the University for the President's wife to accompany him on certain business related travel. Due to the business purpose of this travel, this is not treated as compensation to the President or his wife. 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. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| City of Siloam Springs Arkansas Public Education Facilities Board | ||||||||
| A | 521536674 | 827176EM6 | 2002-06-05 | $2,420,000 | To advance refund $2,665,000 of outstanding capital improvements. | 0 | 0 | 0 |
| City of Siloam Springs Arkansas Public Education Facilities Board | ||||||||
| B | 521536674 | 827176FJ2 | 2009-12-17 | $9,461,811 | To advance refund $8,535,000 of outstanding capital improvements. | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|
| A | $2,445,000 | $2,445,000 | $58,227 | $2,389,899 | 2002 | 0 | Yes (1) | Yes (1) | Yes (1) |
| B | $1,270,000 | $9,461,811 | $166,266 | $9,298,951 | 2009 | 0 | Yes (1) | Yes (1) | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|
| A | Yes (1) | 0 | 0 | 0 | 0 | 0 |
| B | Yes (1) | 0 | 0 | 0 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Various | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $7,500 | CashGrantAmt |
| Type Of Assistance | Scholarships | TypeOfAssistanceTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Charles Pollard | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | University President | RelationshipDescriptionTxt |
| Transaction | $961,749 | TransactionAmt |
| Transaction | Purchase of joint interest in President's residence - In an effort to keep the President's residence on campus, for frequent use by the University to host official University events, the University had entered into a 2006 agreement with the President whereby the President paid for the cost of constructing a new residence to be occupied by him and his family during his service as President of the University. This President's residence was built upon a parcel of land owned by the University. The residence and the land on which it was constructed were owned by the President and the University as tenants-in-common. During the year ended June 30, 2014, the University purchased the President's ownership in the residence for the cost of construction, which was slightly lower than fair market value as determined by an independent appraisal. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $250 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV-Similar Asset Sales | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 11 | ContributionCnt |
| Noncash Contributions Rpt F990 | $353,716 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV-Sales Price | MethodOfDeterminingRevenuesTxt |
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $270,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenuesTxt |
Food Inventory FoodInventoryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $313 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV-Similar Asset Sales | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Supplies | 4 | $2,488 | FMV-Supplies |
| Yes (X) | Equipment | 1 | $1,500 | FMV-Equipment |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| 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 items listed represents the number of unique contributions received. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Reason for Filing Amended Form 990: | In the previously filed 990, a related partly transaction between the University and its President was not reported on Schedule L, Page 2, Part IV. An amended return is being filed to correct this. |
| Form 990, Part III, Line 1 | 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 | -Continued From Page 2- The degree completion program offers undergraduate degrees in organizational management and education. The Graduate School offers degrees in business, counseling, ministry 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 B, line 11 | Form 990 is prepared by an independent CPA firm and is then 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). 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 54,380. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrganizationControlledOrganizationInd | Address Line1ForeignAddress/AddressLine1 | CityForeignAddress/City | Province Or StateForeignAddress/ProvinceOrState | CountryForeignAddress/Country | Postal CodeForeignAddress/PostalCode | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 | ||||||||||||||||
| Education | 501(c)(3) | Line 2 | John Brown University | 0 | 50 Bedford Street | Belfast | Antrim | EI | BT2 7FW | EI | ||||||
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (4 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|
| Charitable remainder trusts (2) | |||
| Hold assets and remit income to University | AR | John Brown University | 0 |
| Makeup unitrusts (1) | |||
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |