JOHN BROWN UNIVERSITY: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- JOHN BROWN UNIVERSITY (EIN 71-0239576)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-04-14
- IRS object ID
- 201401049349301005
- Schema version
- 2012v2.1
- 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 I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-04-14T11:15:19-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363990892 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 710239576 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | John Brown University | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | JOHN | NameControl |
| Phone | 4795243131 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Kimberly Hadley | Name |
| Title | VP of Finance & Administration | Title |
| Phone | 4795243131 | Phone |
| Date Signed | 2014-04-14 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | David C Moja | Name |
| PTIN | P00747006 | PTIN |
| Phone | 7195286225 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Charles Pollard | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 70162821 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.jbu.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1934 | YearFormation |
| State Legal Domicile | AR | StateLegalDomicile |
| Activity Or Mission Description | Provide a Christ-centered education that prepares students to honor God and serve others. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 31 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 31 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1747 | TotalNbrEmployees |
| Total Nbr Volunteers | 100 | TotalNbrVolunteers |
| Total Gross UBI | 223994 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 23704865 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 18411014 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 43008595 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 45663697 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 3928233 | InvestmentIncomePriorYear |
| Investment Income Current Year | 3842236 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 260267 | OtherRevenuePriorYear |
| Other Revenue Current Year | 275073 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 70901960 | TotalRevenuePriorYear |
| Total Revenue Current Year | 68192020 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 15175759 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 16378223 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 25067839 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 26423351 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1829639 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 19142863 | OtherExpensePriorYear |
| Other Expenses Current Year | 18322606 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 59386461 | TotalExpensesPriorYear |
| Total Expenses Current Year | 61124180 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 11515499 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 7067840 | RevenuesLessExpensesCY |
| Total Assets BOY | 186975704 | TotalAssetsBOY |
| Total Assets EOY | 198916252 | TotalAssetsEOY |
| Total Liabilities BOY | 15086509 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 15794020 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 171889195 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 183122232 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 30685079 | Expense |
| Grants | 15818755 | Grants |
| Revenue | 34834851 | Revenue |
| Description | Instructional Services - JBU currently enrolls more than 2,200 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 six graduate degrees. The faculty to student ratio is 14:1. The top five traditional programs of study by major enrollment are: graphic and web design, engineering and construction management, family and human services, biology, business administration, and early childhood 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. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 7611697 | Expense |
| Grants | 0 | Grants |
| Revenue | 0 | Revenue |
| Description | 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. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 6068334 | Expense |
| Grants | 559468 | Grants |
| Revenue | 7611492 | Revenue |
| Description | 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. | Description |
Activity Other ActivityOther (2 entries)
| ExpenseExpense | GrantsGrants | RevenueRevenue | DescriptionDescription |
|---|---|---|---|
| 4641075 | 0 | 246157 | 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. |
| 4017304 | 0 | 2016153 | 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. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 8658379 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 2262310 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 53023489 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 1 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 1 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 118 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 1747 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 1 | ForeignFinancialAccount |
| Name Of Foreign Country | UK | NameOfForeignCountry |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Excess Business Holdings | 0 | ExcessBusinessHoldings |
| Taxable Distributions | 0 | TaxableDistributions |
| Distribution To Donor | 0 | DistributionToDonor |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 31 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 31 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 1 | InvestmentInJointVenture |
| Written Policy Or Procedure | 1 | WrittenPolicyOrProcedure |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kimberly Hadley CFO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4795243131 | TelephoneNumber |
Address US AddressUS
| 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 Form990PartVIISectionA (38 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|---|
| Dr Robert V Cupp | |||||||||
| Chairman of the Board | 0.00 | 0.00 | X | X | 0 | 0 | 0 | ||
| Michael R Kairis | |||||||||
| Vice Chairman of the Board | 0.00 | 0.00 | X | X | 0 | 0 | 0 | ||
| Michael S King | |||||||||
| Secretary of the Board | 0.00 | 0.00 | X | X | 0 | 0 | 0 | ||
| Susan Barrett | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Holly Robason Beitel | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Sharon J Bell | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Marc Boatwright | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| John E Brown III | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Roger L Cross | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Rollin L Ford | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Stephen R Genheimer | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Wayne Hardy | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Lawson Hembree IV | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Keith E Holmberg | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Robert W Jackson Jr | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Alan L Lee | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| David H LeVan | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Hendrick A Lorentz | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Dr T Richard Medlock | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| William C Naramore Sr | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Doug Neufeld | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Nick Petelski | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Phillip O Porter | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Lee R Sale | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Mark C Simmons | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| April Smith | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Lavenski R Smith | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Ruth H Smith | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Marvin G Spees | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Sharon S Wasson | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Diane N Willits | |||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | |||
| Charles Pollard | |||||||||
| President | 40.00 | 0.00 | X | 249561 | 0 | 64504 | |||
| Edward Ericson | |||||||||
| VP for Academic Affairs | 40.00 | 0.00 | X | 109732 | 0 | 18576 | |||
| Kimberly M Hadeley | |||||||||
| VP of Finance & Administration | 40.00 | 0.00 | X | 100666 | 0 | 11996 | |||
| Dr Gary Oliver | |||||||||
| Director of CRE | 40.00 | 0.00 | 156719 | 0 | 37099 | X | |||
| James Krall | |||||||||
| VP of University Advancement | 40.00 | 0.00 | 124849 | 0 | 22212 | X | |||
| Steve Beers | |||||||||
| VP for Student Development | 40.00 | 0.00 | 108646 | 0 | 19637 | X | |||
| Charles Hyde | |||||||||
| CEO, Soderquest Center for Leadership | 40.00 | 0.00 | 108716 | 0 | 16850 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 958889 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 190874 | TotalOtherCompensation |
| Number Individuals GT100 K | 7 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Nabholz Construction Corporation | |||||
| PO Box 277 | Rogers | AR | 727570277 | Construction | 5785361 |
| Aramark | |||||
| PO Box 7548 | Philadelphia | PA | 191017548 | Food Service | 981058 |
| Hastings & Chivetta Architects | |||||
| 622 Emerson Road Ste 200 | St Louis | MO | 63141 | Construction | 364114 |
| Creative Dining Services | |||||
| One Royal Park Drive STE 3 | Zeeland | MI | 49464 | Food Service | 276379 |
| Just-Us-Printers Inc | |||||
| PO Box 41 | Springdale | AR | 727650041 | Printing Services | 183748 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 15 | NumberOfContractorsGT100K |
| Government Grants | 3846542 | GovernmentGrants |
| All Other Contributions | 14564472 | AllOtherContributions |
| Noncash Contributions | 72991 | NoncashContributions |
| Total Contributions | 18411014 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| Tuition & Fees | 611310 | 35834851 | 35834851 | |
| Auxiliary Enterprises | 611310 | 7611492 | 7611492 | |
| Public Service | 611310 | 2016153 | 2016153 | |
| Health Complex | 713940 | 201201 | 201201 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 45663697 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4258101 | TotalRevenueColumn |
| Unrelated Business Revenue | -6123 | UnrelatedBusinessRevenue |
| Exclusion | $4,264,224 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 246157 | TotalRevenueColumn |
| Related Or Exempt Function Income | 246157 | RelatedOrExemptFunctionIncome |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | 44146 | Personal |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | 15230 | Personal |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | 28916 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 28916 | TotalRevenueColumn |
| Unrelated Business Revenue | 28916 | UnrelatedBusinessRevenue |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1527643 | Securities |
| Other | 12063 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1938997 | Securities |
| Other | 16574 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -411354 | Securities |
| Other | -4511 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -415865 | TotalRevenueColumn |
| Exclusion | -$415,865 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 68192020 | TotalRevenueColumn |
| Related Or Exempt Function Income | 45708653 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 223994 | UnrelatedBusinessRevenue |
| Exclusion | $3,848,359 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16378223 | Total |
| Program Services | 16378223 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 757456 | Total |
| Program Services | 313667 | ProgramServices |
| Management And General | 323760 | ManagementAndGeneral |
| Fundraising | 120029 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19532407 | Total |
| Program Services | 16394427 | ProgramServices |
| Management And General | 2250548 | ManagementAndGeneral |
| Fundraising | 887432 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1060491 | Total |
| Program Services | 862129 | ProgramServices |
| Management And General | 142135 | ManagementAndGeneral |
| Fundraising | 56227 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3801467 | Total |
| Program Services | 2698650 | ProgramServices |
| Management And General | 977476 | ManagementAndGeneral |
| Fundraising | 125341 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1271530 | Total |
| Program Services | 1038302 | ProgramServices |
| Management And General | 168032 | ManagementAndGeneral |
| Fundraising | 65196 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 62731 | Total |
| Program Services | 8545 | ProgramServices |
| Management And General | 30846 | ManagementAndGeneral |
| Fundraising | 23340 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91066 | Total |
| Management And General | 91066 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 67808 | Total |
| Management And General | 67808 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1161075 | Total |
| Program Services | 1045300 | ProgramServices |
| Management And General | 9253 | ManagementAndGeneral |
| Fundraising | 106522 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3992032 | Total |
| Program Services | 2736564 | ProgramServices |
| Management And General | 947453 | ManagementAndGeneral |
| Fundraising | 308015 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 774885 | Total |
| Program Services | 396569 | ProgramServices |
| Management And General | 346653 | ManagementAndGeneral |
| Fundraising | 31663 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 568252 | Total |
| Program Services | 643118 | ProgramServices |
| Management And General | -79549 | ManagementAndGeneral |
| Fundraising | 4683 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1779506 | Total |
| Program Services | 1584269 | ProgramServices |
| Management And General | 122977 | ManagementAndGeneral |
| Fundraising | 72260 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 343249 | Total |
| Program Services | 283179 | ProgramServices |
| Management And General | 60070 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3423368 | Total |
| Program Services | 3129257 | ProgramServices |
| Management And General | 294111 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 357803 | Total |
| Program Services | 13995 | ProgramServices |
| Management And General | 343808 | ManagementAndGeneral |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Auxiliary services | 3253644 | 3253644 | ||
| Operations & maintenanc | 2220836 | 2070084 | 148244 | 2508 |
| Professional developmen | 204452 | 173567 | 26361 | 4524 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21899 | Total |
| Fundraising | 21899 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 61124180 | Total |
| Program Services | 53023489 | ProgramServices |
| Management And General | 6271052 | ManagementAndGeneral |
| Fundraising | 1829639 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5726775 | BOY |
| EOY | 3906639 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1997238 | BOY |
| EOY | 1271258 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11845328 | BOY |
| EOY | 9600856 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 946153 | BOY |
| EOY | 1320982 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1730755 | BOY |
| EOY | 1894675 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 186190 | BOY |
| EOY | 276746 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 132372607 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 47999038 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 77967878 | BOY |
| EOY | 84373569 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 77109869 | BOY |
| EOY | 86958712 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6518838 | BOY |
| EOY | 6160830 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2946680 | BOY |
| EOY | 3151985 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 186975704 | BOY |
| EOY | 198916252 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2125052 | BOY |
| EOY | 2696101 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1405311 | BOY |
| EOY | 1392255 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1261822 | BOY |
| EOY | 1371709 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9003916 | BOY |
| EOY | 8625000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1290408 | BOY |
| EOY | 1708955 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15086509 | BOY |
| EOY | 15794020 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 85609481 | BOY |
| EOY | 91204424 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20135358 | BOY |
| EOY | 23411070 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 66144356 | BOY |
| EOY | 68506738 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 171889195 | BOY |
| EOY | 183122232 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 186975704 | BOY |
| EOY | 198916252 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 7067840 | ReconcilationRevenueExpenses |
| Reconcilation Prior Adjustment | -4868 | ReconcilationPriorAdjustment |
| Reconcilation Other Changes | 4170065 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number DA Fs Held | 2 | NumberDAFsHeld |
| Donor Advised Contributions | 0 | DonorAdvisedContributions |
| Aggregate DAF Value | 514700 | AggregateDAFValue |
| Disclosed Orgs Legal Control | 1 | DisclosedOrgsLegalControl |
| Disclosed For Charitable Purposes | 1 | DisclosedForCharitablePurposes |
Held Works Of Art Amts HeldWorksOfArtAmts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | 22775 | RevenuesIncluded |
| Assets In Part X | 57317 | AssetsInPartX |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Solicited Assets For Sale | 0 | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 81168309 | BeginningOfYearBalance |
| Contributions | 1357284 | Contributions |
| Investment Earnings Or Losses | 8151917 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 3966732 | GrantsOrScholarships |
| Other Expenditures | 0 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 86710778 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 79961317 | BeginningOfYearBalance |
| Contributions | 4294368 | Contributions |
| Investment Earnings Or Losses | 356534 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 3443910 | GrantsOrScholarships |
| Other Expenditures | 0 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 81168309 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 67311746 | BeginningOfYearBalance |
| Contributions | 5330103 | Contributions |
| Investment Earnings Or Losses | 10743495 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 3424027 | GrantsOrScholarships |
| Other Expenditures | 0 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 79961317 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 58974451 | BeginningOfYearBalance |
| Contributions | 5653296 | Contributions |
| Investment Earnings Or Losses | 5758117 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 3074118 | GrantsOrScholarships |
| Other Expenditures | 0 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 67311746 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 71242710 | BeginningOfYearBalance |
| Contributions | 2817814 | Contributions |
| Investment Earnings Or Losses | -12022369 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 3063704 | GrantsOrScholarships |
| Other Expenditures | 0 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 58974451 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.12530 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.79000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.08470 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 295739 | OtherCostOrOtherBasis |
| Book Value | 295739 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 108228922 | OtherCostOrOtherBasis |
| Depreciation | 37207027 | Depreciation |
| Book Value | 71021895 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 13947408 | OtherCostOrOtherBasis |
| Depreciation | 9703733 | Depreciation |
| Book Value | 4243675 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 9900538 | OtherCostOrOtherBasis |
| Depreciation | 1088278 | Depreciation |
| Book Value | 8812260 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 84373569 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Annuity & trusts payable | $1,167,849 |
| Construction retainage payable | $442,023 |
| Asset retirement obligation | $99,083 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1708955 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 55983862 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 4170065 | OtherRevenues |
| Revenue Not Rptd F990 | 4170065 | RevenueNotRptdF990 |
| Revenue Subtotal | 51813797 | RevenueSubtotal |
| Other Revenues Not Included | 16378223 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 16378223 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 68192020 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 44745957 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 44745957 | ExpensesSubtotal |
| Other Expenses Not Included | 16378223 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 16378223 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 61124180 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 Relationship Enrichment and The Soderquist Center for Leadership and Ethics. | Description of Intended Use of Endowment Funds: |
| 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, 2013, the University had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The University's federal Return of Organization Exempt from Income Tax Form 990 and Exempt Organization Business Income Tax Return Form 990T for the years ended June 30, 2012, 2011, and 2010 are subject to examination by the IRS, generally for three years after they were filed. | Description of Uncertain Tax Positions Under FIN 48: |
| Actuarial change in value 320,252. Endowment gain/loss 3,849,813. | Part XI, Line 2d - Other Adjustments: | |
| Scholarships & grants 16,378,223. | Part XI, Line 4b - Other Adjustments: | |
| Scholarships & grants 16,378,223. | Part XII, Line 4b - Other Adjustments: |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Explanation of Nondiscriminatory Policy Publication | 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. |
| Explanation of Government Financial Assistance | 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
Accts Actvs Out US Table AcctsActvsOutUSTable (5 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| Europe (Including Iceland & Greenland) | 0 | 0 | Program services | International trips | 307358 |
| Central America and the Caribbean | 0 | 0 | Program services | International trips | 98108 |
| East Asia and the Pacific | 0 | 0 | Program services | International trips | 5578 |
| Middle East and North Africa | 0 | 0 | Program services | International trips | 3731 |
| South America | 0 | 0 | Program services | International trips | 2262 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 417037 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 417037 | TotalAmountSpent |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Method Used to Acccount for Expenditures: | Identifier |
| Explanation | Schedule F, 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. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Academic support: grants, scholarships, aid, etc | TypeOfGrant |
| Number Of Recipients | 1473 | NumberOfRecipients |
| Amount Of Cash Grant | 16378223 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, 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). | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Charles Pollard | ||||||||||||||
| President | 245472 | 0 | 0 | 0 | 4089 | 0 | 34469 | 0 | 30035 | 0 | 314065 | 0 | 0 | 0 |
| Dr Gary Oliver | ||||||||||||||
| Director of CRE | 156719 | 0 | 0 | 0 | 0 | 0 | 10970 | 0 | 26129 | 0 | 193818 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 1a | ReturnReference |
| 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. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)
| Bond ReferenceBondReferenceCd | Issuer EINIssuerEIN | CUSIP NumberCUSIPNumber | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|---|---|
| City of Siloam Springs Arkansas Public Education Facilities Board | ||||||||
| A | 521536674 | 827176EM6 | 2002-06-05 | 2420000 | 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 | 9461811 | To advance refund $8,535,000 of outstanding capital improvements. | 0 | 0 | 0 |
Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)
| Bond ReferenceBondReferenceCd | Amount RetiredAmountRetired | Total ProceedsTotalProceeds | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Other Spent ProceedsOtherSpentProceeds | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind |
|---|---|---|---|---|---|---|---|---|---|
| A | 2420000 | 2445000 | 58227 | 2389899 | 2002 | 0 | 1 | 1 | 1 |
| B | 940000 | 9461811 | 166266 | 9298951 | 2009 | 0 | 1 | 1 | 1 |
Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest | Change In Use Bond Financed PropChangeInUseBondFinancedProp | Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiled | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Written Proc To Monitor ReqsWrittenProcToMonitorReqs | Rebate Not Due YetRebateNotDueYet | Exception To RebateExceptionToRebate | No Rebate DueNoRebateDue |
|---|---|---|---|---|---|---|---|---|---|
| A | 1 | 0 | 0 | 0 | 0 | 0 | |||
| B | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 |
Form990 Schedule K Part V Form990ScheduleKPartV (2 entries)
| Bond ReferenceBondReferenceCd | Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction |
|---|---|
| A | 0 |
| B | 0 |
Form990 Schedule K Part VI Form990ScheduleKPartVI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part III Line 9, Part IV Line 7, and Part V | Identifier |
| Return Reference | Explanation for policies and procedures | ReturnReference |
| Explanation | Although not in place as of June 30, 2013, after consulting bond counsel, John Brown University had written policies and procedures in place for its tax exempt bonds at the time of filing this return. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amount Of Grant | 28296 | AmountOfGrant |
| Type Of Assistance | Tuition discounts, scholarships, & support offered to full-time employees | TypeOfAssistance |
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Broadway Construction | |||
| Company is owned by son of Board Member, Mark Simmons. | 204533 | The University engaged and paid Broadway Construction $204,533 for construction services provided. JBU handled the transaction in accordance to their conflicts of interest policy, with the work being approved (after getting other bids) by the Executive Committee of the Board with Mark excused from the discussion. This transaction took place at or below fair market value. | 0 |
| (no name) | |||
| 0 | |||
Schedule M IRS990ScheduleM
Works Of Art WorksOfArt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 2 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 22775 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV-Similar Asset Sales | MethodOfDeterminingRevenues |
Books And Publications BooksAndPublications
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 2059 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV-Similar Asset Sales | MethodOfDeterminingRevenues |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 8 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 41453 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV-Sales Price | MethodOfDeterminingRevenues |
Food Inventory FoodInventory
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 375 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV-Similar Asset Sales | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (2 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | Equipment | 4 | 4314 | Equipment |
| X | Supplies | 5 | 2015 | Supplies |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Method for Determining Number of Contributions: | Identifier |
| Return Reference | Part I, Column (b): | ReturnReference |
| Explanation | The number of contributions | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section B, line 11 | Form 990 is prepared by an independent CPA firm and is then reviewed by both the CFO 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. 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 amounts for the members of the president's cabinet as submitted by the president. The salaries are 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. The president's salary was most recently reviewed on June 17, 2013, by the executive committee of the board of directors. | |
| 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 320,252. Endowment gain/loss 3,849,813. | Changes in Net Assets or Fund Balances: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The John Brown University Foundation | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 West University | AddressLine1 |
| City | Siloam Springs | City |
| State | AR | State |
| ZIP Code | 72761 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 300167845 | EIN |
| Primary Activities | Support John Brown University | PrimaryActivities |
| Legal Domicile State | AR | LegalDomicileState |
| Exempt Code Section | 501(c)(3) | ExemptCodeSection |
| Public Charity Status | Line 11a, I | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | John Brown University | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | 0 | ControlledOrg |
Form990 Schedule R Part III Form990ScheduleRPartIII
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Beaver Lake Joint Venture | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 West University | AddressLine1 |
| City | Siloam Springs | City |
| State | AR | State |
| ZIP Code | 72761 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 486183661 | EIN |
| Primary Activity | Real estate | PrimaryActivity |
| Legal Domicile State | AR | LegalDomicileState |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | John Brown University | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Predominant Income Type | Unrelated | PredominantIncomeType |
| Share Of Total Income | 6123 | ShareOfTotalIncome |
| Share Of EOY Assets | 11443 | ShareOfEOYAssets |
| Disproportionate Allocations | 1 | DisproportionateAllocations |
| General Or Managing Partner | 1 | GeneralOrManagingPartner |
| Percentage Ownership | 0.67000 | PercentageOwnership |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |