2013-02-15T10:52:12-07:00 2012-06-30 990 2011-07-01 710239576 JOHN BROWN UNIVERSITY JOHN 4795243131 2000 W University Siloam Springs AR 727612121 Kimberly Hadley 4795247117 2013-02-15 2011 2016-03-07 17:11:31Z Charles Pollard John Brown University 2000 W University Siloam Springs AR 72761 70918817 0 X www.jbu.edu X 1934 AR 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. 31 31 1722 100 206288 0 18939428 23704865 40161737 43008595 3818603 3928233 278336 260267 63198104 70901960 13851025 15175759 0 0 23814677 25067839 0 0 1765943 17187080 19142863 54852782 59386461 8345322 11515499 179636687 186975704 16516777 15086509 163119910 171889195 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. 0 0 27911556 14613044 33675867 Instructional Services: JBU currently enrolls more than 2,000 students in its three primary academic programs: traditional undergraduate, graduate and non-traditional undergraduate (degree completion). Through its instructional services, JBU offers 47 undergraduate majors, 50 undergraduate minors, and six graduate degrees. The faculty to student ratio is 13:1. The top five traditional programs of study, by major enrollment, are: graphic and Web design, engineering, family and human services, biology, business administration, and photography. The Graduate School offers degrees in business, counseling, and ministry. The graduation rate is consistently above 65 percent, and traditional undergraduate retention is above 75 percent. In addition to major level courses, undergraduates are required to take general education courses that emphasize the integration of intellectual and spiritual development. 6942610 0 0 Student Services: John Brown University offers spiritual formation, wellness, counseling, and career development services to traditional undergrad, 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. 4786332 0 0 Academic Support: JBU enriches the student's educational experience through academic support in the form of library services, registrar services, IT support and faculty professional development. 11446690 562715 7212519 General/Other: 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. The University is also the home to two endowed centers, The Center for Relationship Enrichment and The Soderquist Center for Business and Ethics. 11446690 562715 7212519 51087188 1 1 0 0 0 1 0 1 0 1 1 1 0 0 1 1 1 0 1 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 103 0 1 1722 1 1 1 0 0 0 0 1 1 0 0 0 1 1 0 X 31 31 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 1 1 X John Brown University 4795247117 2000 W University Siloam Springs AR 727612121 Susan Barrett 0 X 0 0 0 Holly Robason Beitel 0 X 0 0 0 Sharon J Bell 0 X 0 0 0 Mark Boatwright 0 X 0 0 0 John E Brown III 0 X 0 0 0 Roger L Cross 0 X 0 0 0 Robert V Cupp 0 X 0 0 0 Rollin L Ford 0 X 0 0 0 Stephen R Genheimer 0 X 0 0 0 Wayne Hardy 0 X 0 0 0 Lawson Hembree IV 0 X 0 0 0 Keith Holmberg 0 X 0 0 0 Robert W Jackson Jr 0 X 0 0 0 Michael R Kairis 0 X 0 0 0 Michael S King 0 X 0 0 0 Alan Lee 0 X 0 0 0 David H LeVan 0 X 0 0 0 Hendrick Lorentz 0 X 0 0 0 T Richard Medlock 0 X 0 0 0 William C Naramore 0 X 0 0 0 Doug Neufeld 0 X 0 0 0 Nick Petelski 0 X 0 0 0 Phillip Porter 0 X 0 0 0 Lee R Sale 0 X 0 0 0 Mark C Simmons 0 X 0 0 0 April Smith 0 X 0 0 0 Lavenski Smith 0 X 0 0 0 Ruth H Smith 0 X 0 0 0 Marvin G Spees 0 X 0 0 0 Sharon S Wasson 0 X 0 0 0 Diane N Willits 0 X 0 0 0 Charles Pollard 40 X 225131 0 0 Edward Ericson 40 X 112337 0 0 Kimberly M Hadley 40 X 98629 0 0 Dr Gary Oliver 40 X 155529 0 0 James Krall 40 X 120029 0 0 Steve Beers 40 X 107219 0 0 Charles Hyde 40 X 106017 0 0 924891 0 0 6 0 1 0 0 0 0 0 0 3142849 20562016 3090657 23704865 Tuition and Fees 611310 33675867 33675867 0 0 Auxiliary Enterprises 611310 7212519 7212519 0 0 Public Service 611310 1922148 1922148 0 0 Health Complex 713940 198061 0 198061 0 0 0 0 0 43008595 3928233 3920006 8227 0 0 0 0 0 229327 229327 0 0 47797 0 16857 0 30940 0 30940 30940 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 70901960 46990807 206288 0 0 0 15175759 15175759 0 0 0 0 757456 313667 323760 120029 0 0 0 0 18543003 15559860 2134335 848808 1039138 844947 140872 53319 3490201 2414365 966482 109354 1238041 1014599 159396 64046 0 0 0 0 89171 31483 34212 23476 82021 4500 77521 0 0 0 0 0 0 445790 0 445790 0 0 0 0 0 891469 831979 27134 32356 4427813 3130224 941294 356295 970818 483935 448139 38744 0 0 0 0 596377 596377 0 0 1638112 1468163 85648 84301 0 0 0 0 237451 198333 24581 14537 293283 268086 25197 0 0 0 0 0 3635639 3383043 252596 0 366220 72352 293868 0 Operations and Maintenance of Plant 2127023 1953840 152505 20678 Auxiliary Services 3341676 3341676 0 0 59386461 51087188 6533330 1765943 11979926 5726775 6134018 1997238 6450652 11845328 526335 235301 0 0 0 0 2308275 2441607 1500000 1500000 0 0 123456479 44563403 77076191 78893076 61412317 70164890 9415919 11405292 0 0 0 0 2833054 2766197 179636687 186975704 2822847 2125052 1417871 1405311 1188287 1261822 9343916 9003916 0 0 0 0 0 0 0 0 1743856 1290408 16516777 15086509 X 81542320 85609481 23229689 20135358 58347901 66144356 163119910 171889195 179636687 186975704 X 11515499 -2746214 X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2 0 0 0 31000 0 524908 0 1 1 0 34850 0 0 X 0 79961317 4294368 356534 3443910 0 0 81168309 67311746 5330103 10743495 3424027 0 0 79961317 58974451 5653296 5758117 3074118 0 0 67311746 71242710 2817814 -12022369 3063704 0 0 58974451 0.13 0.87 0 0 0 17000 295739 312739 908198 108260187 34632091 74536294 0 0 0 0 0 12758586 8883742 3874844 0 1216769 1047570 169199 78893076 11235213 F 0 Cash surrender value of life insurance 170079 F 11405292 0 Annuities and trusts payable 1165081 Asset retirement obligations 125327 1290408 70901960 59386461 11515499 -2683560 0 0 0 -62654 -2746214 8769285 52979987 -2683560 0 0 -62654 -2746214 55726201 0 15175759 15175759 70901960 44210702 0 0 0 0 0 44210702 0 15175759 15175759 59386461 SchD_P03_S00_L04 Schedule D, 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. SchD_P05_S00_L04 Schedule D, 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 percent of the five-year average market value of the funds is awarded to students in the form of annual scholarships. Endowed funds also support several non-scholarship projects including two centers The Center for Relationship Enrichment and The Soderquist Center for Leadership and Ethics. SchD_P10_S00_L02 Schedule D, 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, 2012, the University had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. SchD_P11_S00_L08 Schedule D, Part XI, Line 8 Annuities and trusts actuarial adjustments. SchD_P12_S00_L02d Schedule D, Part XII, Line 2d Annuities and trusts actuarial adjustments. SchD_P12_S00_L04b Schedule D, Part XII, Line 4b Grants and scholarships included as disounts on the financials. SchD_P13_S00_L04b Schedule D, Part XIII, Line 4b Grants and scholarships included as discounts on the financials. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SchE_P01_S00_L03 Schedule E, Part I, Line 3 The University's nondiscriminatory statement is included in local and regional newspaper advertising. SchE_P01_S00_L06 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 Educational 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 grants are classified as passthrough grants in the amount of $2,674,057 and $2,614,057 for the years ending June 30, 2012 and 2011, respectively, they are excluded from income and expense on these combined statements. The FSEOG program provides need based grants to low income undergraduate students to promote access to post-secondary education. The University received and disbursed $118,822 and $128,449 of FSEOG awards during the years ended June 30, 2012 and 2011, respectively. The FWS program provides part-time employment to students who need the earnings to help meet their post-secondary education costs. The program is also inteded to broaden the range of worthwhile job opportunities to qualified students. The University received and disbursed $149,454 and $149,454 of FWS awards during fiscal years 2012 and 2011. Central America and the Caribbean 0 0 Program Services All international trips are monitored and maintained in individual non-operating accounts and 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. 207307 East Asia and the Pacific 0 0 Program Services All international trips are monitored and maintained in individual non-operating accounts and 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. 16236 Europe (including Iceland and Greenland) 0 0 Program Services All international trips are monitored and maintained in individual non-operating accounts and 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. 490364 Middle East and North Africa 0 0 Program Services All international trips are monitored and maintained in individual non-operating accounts and 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. 8409 0 0 722316 0 0 0 0 0 0 1 Grant supported scholarships 23 117500 0 Academic scholarships 715 4295849 0 Music scholarships 54 92200 0 Tuition exchange 3 59502 0 JBU need grant scholarship 913 3275438 0 International student scholars 43 191396 0 Athletic scholarships 137 1365936 0 Corporate discounts 35 54049 0 Trio grant supported scholarship 15 25945 0 Graduate scholarships 57 55278 0 GA scholarships 17 179611 0 WISP tuition 61 1889606 0 Endowed scholarships 461 1635179 0 Funded scholarship expense 159 260048 0 FSEOG 187 147275 0 AR challenge grant 246 1254750 0 Governors scholarships 21 218000 0 Admissions scholarships 23 25937 0 Arkansas workforce impr 40 32260 0 SchI_P01_S00_L02 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 your family is expected to pay and the total educational cost. The amount the family is expected to pay is based information provided on the Free Application for Federal Student Aid (FASFA). X X 1 1 X X 0 0 0 0 0 0 0 0 0 Charles Pollard 225131 0 0 0 0 0 16500 0 55912 0 297543 0 275482 0 Edward Ericson 112337 0 0 0 0 0 5000 0 25161 0 142498 0 137832 0 Kimberly M Hadley 98629 0 0 0 0 0 0 0 19922 0 118551 0 111693 0 Dr Gary Oliver 155529 0 0 0 0 0 0 0 49662 0 205191 0 184114 0 James Krall 120029 0 0 0 0 0 5000 0 25017 0 150046 0 135700 0 Steve Beers 107219 0 0 0 0 0 5000 0 22678 0 134897 0 146506 0 Charles Hyde 106017 0 0 0 0 0 0 0 25333 0 131350 0 0 0 SchJ_P01_S00_L01a Schedule J, Part I, Line 1a From time to time it is deemed in the best interest of the university for the president's wife to accompany the president on certain purpose related travel. The president receives a housing allowance in recognition of the use of the president's residence for univeristy business. City of Siloam Springs Arkansas Public Education Facilities Board 521536674 827176EM6 2002-06-05 2445000 To advance refund $2,665,000 of outstanding Capital Improvement 0 0 0 City of Siloam Springs Arkansas Public Education Facilities Board 521536874 827176FJ2 2009-12-17 9461811 To advance refund $8,535,000 of outstanding Capital Improvement 0 0 0 0 0 2445000 0 0 0 58227 0 0 0 0 3132 2002 0 1 0 1 0 0 9461811 342075 0 8950930 165400 0 0 0 0 3406 2009 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3158 FMV X 6 3052767 FMV X 1 79000 Appraisal X 1 726 FMV X Equipment 5 9971 FMV X Furniture 2 2764 FMV X Miscellaneous supplies 2 741 FMV X Life Income 3 20530 IRS mortality rate calculation 0 0 1 0 F990_P06_S0B_L11b Form 990, Part VI, Section B, Line 11b The 990 document is reviewed as part of the annual review of the controls process by the audit subcommittee. Copies are made available to all trustees for their review upon request. F990_P06_S0B_L12c Form 990, Part VI, Section B, Line 12c 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 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. F990_P06_S0B_L15 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 also benchmarked with CCCU comparison data are 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. F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 Governing documents conflict of interest policy and financial statements are made available to the public. Upon request copies of said documents are made and delivered to the requestee. F990_P11_S00_L05 Form 990, Part XI, Line 5 Unrealized gains and losses as well as change in volues of annuities and trusts. Beaver Lake Joint Venture 2000 West University Siloam Springs AR 72761 486183661 Real estate AR John Brown University Unrelated 8227 17565 1 0 1 0.67 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0