2022-05-16T18:00:47-05:00 2021-06-30 350921680 CROWE LLP 3399 Peachtree Road NE Suite 700 Atlanta GA 303262832 990 2020-07-01 590624412 Jacksonville University JACK 9042567082 2800 University Boulevard North Jacksonville FL 32211 Randal Freebourn Chief Financial Officer 2022-05-16 true Randal Freebourn 999009999 SCOTT TIDWELL P01729213 4044421600 2020 2022-09-23 18:48:47Z Timothy Cost 2800 University Boulevard North Jacksonville FL 32211 217510062 false X www.ju.edu X 1934 FL The mission of Jacksonville University is to prepare each student for life-long learning, achieving, leading, and serving. 28 27 1718 75 312539 223217 14016160 19333179 141828613 142545550 3651761 7490672 2986188 2676017 162482722 172045418 58334054 59069430 0 60213724 56010218 0 1195498 47610625 44515199 166158403 159594847 -3675681 12450571 349299153 361875229 260232288 255993979 89066865 105881250 Our mission is to prepare students for life-long success in learning, achieving, leading, and serving. We accomplish this mission in a small, comprehensive, independent University community located within a vibrant metropolitan setting. (continued in Schedule O) false false 128704258 59069430 144843372 JACKSONVILLE UNIVERSITY ("JU") IS A SMALL, COMPREHENSIVE, INDEPENDENT UNIVERSITY COMBINING THE BEST ATTRIBUTES OF THE LIBERAL ARTS AND SCIENCES TRADITION AND PROFESSIONAL STUDIES. THE JU LEARNING COMMUNITY PROVIDES PERSONALIZED SERVICE AND CLOSE STUDENT-FACULTY INTERACTION WITH AN EMPHASIS ON ENGAGED LEARNING. THE COLLEGE OF ARTS & SCIENCES, THE DAVIS COLLEGE OF BUSINESS, THE COLLEGE OF FINE ARTS, THE COLLEGE OF HEALTH SCIENCES, AND THE SCHOOL OF ORTHODONTICS OFFER MORE THAN 70 UNDERGRADUATE MAJORS PLUS GRADUATE PROGRAMS IN BUSINESS, CHOREOGRAPHY, VISUAL ARTS, EDUCATION, MATH, MARINE SCIENCE, NURSING AND ORTHODONTICS. JACKSONVILLE UNIVERSITY PREPARES ITS STUDENTS TO SUCCEED IN MEANINGFUL CAREERS AND ADVANCED STUDY AT THE GRADUATE LEVEL AND ALSO TO FUNCTION AS WELL-EDUCATED, WELL-ROUNDED, SERVICE-MINDED CITIZENS IN OUR MODERN SOCIETY. 128704258 true true false false false false true false true true false false true true true true false true false true true false false false false false false true true true false false false false false false false false false false true true false false true true true false false false true 5916 0 true 1718 true true true false false false false false false false false false false false false X 28 27 false false true false false false false true true false false true true true true true true true true true true FL X Randal Freebourn 9042567024 2800 University Boulevard North Jacksonville FL 32211 Cynthia Chomiak Vice Chairman 1.0 X X 0 0 0 Frank Martire Treasurer 1.0 X X 0 0 0 Jamie Shelton Chairman 1.0 X X 0 0 0 Robert Hill Jr Secretary & Advocate 1.0 X X 0 0 0 Timothy P Cost President 40.0 X X 530964 0 89108 Amy Berg Trustee 1.0 X 0 0 0 Audrey Moran Trustee 1.0 X 0 0 0 Dane Grey Trustee 1.0 X 0 0 0 G Ray Driver Trustee 1.0 X 0 0 0 George Scanlon Trustee 1.0 X 0 0 0 Greg Smith Trustee 1.0 X 0 0 0 Jannet Walker Ford Trustee 1.0 X 0 0 0 Jason Altmire Trustee 1.0 X 0 0 0 JF Bryan Trustee 1.0 X 0 0 0 John Miller Trustee 1.0 X 0 0 0 John Semanik Trustee 1.0 X 0 0 0 Ken Babby Trustee 1.0 X 0 0 0 Kent Thielen MD Trustee 1.0 X 0 0 0 Laura Angelini Trustee 1.0 X 0 0 0 Lee Nimnicht Trustee 1.0 X 0 0 0 Linda Stein Trustee 1.0 X 0 0 0 Matthew Kane Trustee 1.0 X 0 0 0 Nina Waters Trustee 1.0 X 0 0 0 Rachel Vitti Trustee 1.0 X 0 0 0 Roseann Duran Trustee 1.0 X 0 0 0 Russ Thomas Trustee 1.0 X 0 0 0 Steven Koegler Trustee 1.0 X 0 0 0 Will Weatherford Trustee 1.0 X 0 0 0 Randal Freebourn Senior VP CFO 40.0 X 233546 0 28517 Christine Sapienza Provost 40.0 X 312582 0 35131 Anthony Jasick Head Coach, Men's Basketball 40.0 X 280767 0 21499 Murat Tiryakioglu Interim Dir. School of Engineering & Tech Prof Eng 40.0 X 199925 0 43890 Sawsan Tabbaa Clin Assoc Professor Orthodontics 40.0 X 216079 0 7356 Teresa MacGregor Vice President, Enrollment Management 40.0 X 218776 0 21859 William Crosby Professor of Accounting 40.0 X 197556 0 22535 2190195 0 269895 106 false true false Aramark Business Services 1101 Market St Philadelphia PA 19107 DINING SERVICES/FACILITIES 9818965 Balfour Beaty Construction 255 South Orange Ave Suite 1100 Orlando FL 32081 Construction 2839871 Aerosim Academy Inc 855-3 St Johns Bluff Rd JACKSONVILLE FL 32225 Student Flight Lessons 2665345 The Stellar Group Inc 2900 Hartley Rd Jacksonville FL 32257 Construction 1467854 Bisk Education 9417 Princess Palm Ave Tampa FL 33619 Education Services 1441983 56 5949297 13383882 1311758 19333179 Tuition & Fees 611310 120014294 120014294 Auxiliary Enterprises 611310 21461454 21461454 Athletics 900099 1069802 1069802 0 0 0 0 142545550 1864354 6140 1858214 71796 71796 0 71796 71796 50965962 125000 45112280 352364 5853682 -227364 5626318 5626318 Recovery of write offs 900099 225971 225971 ORIENTATION FEES 611310 277750 277750 INSURANCE PROCEEDS 900099 54947 54947 2045553 1739154 306399 0 2604221 172045418 144843372 312539 7556328 59069430 59069430 1087961 1087961 42820334 37224017 4831496 764821 8750513 7191217 1362458 196838 3351410 2862110 430548 58752 227836 18005 209831 112027 112027 110388 110388 260696 260696 6296257 635346 5646264 14647 745991 579905 53788 112298 1481105 1104245 342147 34713 1965997 777591 1175338 13068 3466255 1038903 2427352 0 1236642 1228143 8287 212 157404 141742 15513 149 8449343 335 8449008 8356982 8356982 1561602 562991 998611 Food/Meal Plans 5866270 5866270 Bad debt expense 1322962 1322962 Sports Equipment & Supplies 658367 657331 1036 Recruiting 202851 66733 136118 2036224 0 2036224 0 159594847 128704258 29695091 1195498 7553090 1387108 6137041 7544583 5566033 4356277 63582883 73426621 0 0 0 0 1923244 1992842 1497200 1685766 291826830 108358652 183282370 183468178 47139506 58375816 6864907 8173896 0 2507500 25752879 18956642 349299153 361875229 11357602 13978913 67823955 72244770 136902835 136918593 0 0 9944511 9936981 20000000 8540000 14203385 14374722 260232288 255993979 X 39895967 44965786 49170898 60915464 89066865 105881250 349299153 361875229 X 12450571 4495375 1669 -133230 X false true X true true true X 11703475 10250436 15946568 14016160 19333179 71249818 0 0 11703475 10250436 15946568 14016160 19333179 71249818 5435807 65814011 1265619 1282340 2382920 1666111 1936150 8533140 21552 42310 21339 31330 312539 429070 3964782 3556785 3895692 2942391 2604221 16963871 97175899 647815739 0.6773 0.6489 X Schedule A, Part II Public Support Test TO QUALIFY FOR LIMITED DONOR DISCLOSURE UNDER THE SPECIAL RULE ON SCHEDULE B, THE PUBLIC SUPPORT TEST HAS BEEN COMPLETED TO DEMONSTRATE THE UNIVERSITY MEETS THE QUANTITATIVE SUPPORT TEST UNDER SECTION 509(A)(1) OF THE INTERNAL REVENUE CODE, WHICH REQUIRES AN ORGANIZATION TO RECEIVE A SUBSTANTIAL PART OF ITS SUPPORT FROM A GOVERNMENTAL UNIT OR FROM THE GENERAL PUBLIC. Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 3964782.0, COLUMN B - 3556785.0, COLUMN C - 3895692.0, COLUMN D - 2942391.0, COLUMN E - 2604221.0, COLUMN F - 16963871.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 116200 4310606 X false 48372814 2597630 10406150 2160403 59216191 46742733 805398 2847523 2022840 48372814 44737287 1267726 2903823 2166103 46742733 44285756 421572 2074171 2044212 44737287 43782429 520388 3399106 3416167 44285756 0.2047 0.7953 0.0 false false 7319371 7319371 200297726 59541178 140756548 794524 203802 590722 62914383 41628212 21286171 20500826 6985460 13515366 183468178 Collectibles/Life Insurance Policies 103379 Permanent Art Collection 4310606 Assets Limited to Use-Bond Reserve Accounts 14542657 18956642 Student Deposits 890730 Advances from Federal Gov't 780317 Capital Lease Obligations 12035383 Nurse Faculty Standard Loan Program 668292 14374722 X 122349237 4495375 1669 0 4497044 117852193 260696 53932529 54193225 172045418 105534852 133230 133230 105401622 260696 53932529 54193225 159594847 Schedule D, Part III, Line 4 Collections of art - description of collections The art collection represents hundreds of pieces of art work, paintings, and sculptures donated to the university over the past 75 years. Schedule D, Part V, Line 4 Intended uses of endowment funds Donor-restricted endowment funds are intended to be held in perpetuity, with the earnings thereof used for the stated purpose defined in the gift instruments. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The University is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. U.S. GAAP prescribes recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if the tax position is considered more-likely-than-not to be sustained in a tax examination, with a tax examination being presumed to occur. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. The University does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The University recognizes interest and/or penalties related to income tax matters in income tax expense. At June 30, 2021 and 2020, the University did not have any amount accrued for interest and penalties. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Financial Assistance - 53932529 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 UNCOLLECTED PLEDGES - 133230 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Financial Assistance - 53932529 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY Jacksonville University publishes its nondiscriminatory policies in various documents of the University, including the school catalog, student handbook, registration posters, and newspaper advertisements. Additionally, these policies can be found on the University's website, including at https://www.ju.edu/greenpages/university-policies.php. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT In order to provide students with adequate financial aid packages, the University participates in both federal and state financial aid programs. Central America and the Caribbean 0 0 Investments 511319 0 0 0 0 0 0 511319 0 511319 true false true false false false true STUDENT WORK AWARDS 270 463169 SCHOLARSHIPS 1737 53352540 FEDERAL PELL GRANT PROGRAM 957 4533156 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS 309 313651 COLLEGE WORK-STUDY PROGRAMS 290 394531 Student Loan Cancellations 8 12383 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. All grant expenditures are reviewed by the Grant Accountant for reasonableness, allowable expenditures, and compliance to the grant regulations and criteria. All scholarships and assistance are provided as a credit to the student's tuition account. X X true true X X X false true false false false false false false false Timothy P Cost President 423365 0 0 0 107599 0 79659 0 9449 0 620072 0 0 0 Randal Freebourn Senior VP CFO 233030 0 0 0 516 0 6125 0 22392 0 262063 0 0 0 Christine Sapienza Provost 303350 0 0 0 9232 0 21505 0 13626 0 347713 0 0 0 Anthony Jasick Head Coach, Men's Basketball 243051 0 30000 0 7716 0 5863 0 15636 0 302266 0 0 0 Murat Tiryakioglu Interim Dir. School of Engineering & Tech Prof Eng 199649 0 0 0 276 0 5558 0 38332 0 243815 0 0 0 Teresa MacGregor Vice President, Enrollment Management 218605 0 0 0 171 0 4376 0 17483 0 240635 0 0 0 Sawsan Tabbaa Clin Assoc Professor Orthodontics 215443 0 0 0 636 0 5665 0 1691 0 223435 0 0 0 William Crosby Professor of Accounting 196629 0 0 0 927 0 5625 0 16910 0 220091 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Tim Cost received a taxable housing allowance as part of his employment. Schedule J, Part I, Line 1a Health or social club dues or initiation fees Tim Cost received payments for club dues. The clubs were used entirely for business purposes and were treated as taxable compensation. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan President Tim Cost participated in a 457(f) nonqualified deferred compensation plan. Total contributions into this plan for 2020 were $66,609. Total distributions out of the plan for 2020 were $0. Christine Sapienza also participated in a 457(f) Plan. Total contributions for 2020 were $13,542. Total distributions out of the plan for 2020 were $0. A Higher Educational Facilities Financing Authority 900058227 34073TKX4 2018-06-19 97993064 See Part VI false false false B City of Jacksonville Florida 596000344 46936RAD4 2018-06-19 41187643 See Part VI false false false A 0 0 98601015 6390163 0 0 1604577 0 526000 29159693 64006811 3303934 true false false true B 0 0 41853527 2697018 0 0 698119 0 0 36992218 2673092 1490098 false false false true A false false false false 0.0 0.0 0.0 false false true B false true false false 0.019 0.016 0.035 false false true A false true false false false false false false true B false true false false false false false false true A true B true Schedule K, Part I Col (a): HEFFA JU Project 2018A-1 *Description of Purpose: The Proceeds of the bonds will be used to fund a loan to the borrower for the purpose of: (I) Financing, reimbursing or refinancing a portion of the costs of acquiring, construction, renovating, and equipping the costs of projects consisting of the acquisition, construction and installation of certain educational facilities including but not limited to the renovation of existing residence halls, the construction and/or renovation of various other facilities and capital expenditures, and the installation of facilities, furnishings, fixtures and equipment related to the foregoing (II) Refinancing projects through the financing of certain outstanding indebtedness of the borrower (III) Funding debt service reserves for the bonds and (IV)Paying all or a portion of the costs of issuing bonds The refunded obligations consist of the following: (I) Promissory note dated November 21, 2011, in the original principal amount of $63,000,000, issued by the borrower which refunded the outstanding high educational facilities financing authority revenue bonds (Jacksonville University) project 2006, issued October 12, 2006; (II) Promissory note dated November 4, 2016, issued by the borrower, in the original principal amount of $6,300,000. Schedule K, Part I Col (b): City of Jacksonville Educ Facilities Rev Bonds Series 2018B *Description of Purpose: The proceeds of the Bonds will be used to fund a loan to the Borrower for the purpose of: (i) financing, reimbursing or refinancing a portion of the costs of acquiring, constructing, renovating, and equipping the costs of the Project (as defined herein), (ii) funding debt service reserves for the Bonds, and (iii) paying all or a portion of the costs of issuing the Bonds The project consists of the acquisition, construction and installation of certain educational facilities including but not limited to: (i) the construction of a new three-story building containing approximately 104,000 square feet for the Brooks Rehabilitation College of Healthcare Sciences which contains the Keigwin School of Applied Health Sciences and the School of Orthodontics, (ii) the renovation of existing residence halls, (iii) the construction and/or renovation of various other facilities and capital expenditures, and (iv) the installation of facilities, furnishings, fixtures and equipment related to the foregoing. Schedule K, Part II Col (a): HEFFA JU Project 2018A-1 Line 3 - The difference between the issue price reported on Schedule K Part I Column (e) and total proceeds of the issue reported on Schedule K Part II Line 3 is due to investment earnings. Schedule K, Part II Col (b): City of Jacksonville Educ Facilities Rev Bonds Series 2018B Line 3 - The difference between the issue price reported on Schedule K Part I Column (e) and total proceeds of the issue reported on Schedule K Part II Line 3 is due to investment earnings. X 4 116200 Opinions of experts X 11 1167987 Market value X Furniture Fixtures & Equipment 4 15471 Cost X Musical Instruments and Music 2 12100 Cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Art - Works of art - Number of Contributions Securities - Publicly traded - Number of Contributions Other - Furniture Fixtures & Equipment Number of Contributions Other - Musical Instruments and Music Number of Contributions Form 990, Part III, Line 1 ORGANIZATION'S MISSION STATEMENT (CONTINUED FROM PART III) THE UNIVERSITY SERVES AN ETHNICALLY AND GEOGRAPHICALLY DIVERSE, PREDOMINANTLY UNDERGRADUATE STUDENT BODY, AS WELL AS ADULT LEARNERS IN SELECTED UNDERGRADUATE AND GRADUATE PROGRAMS. OUR LEARNING COMMUNITY PROVIDES PERSONALIZED SERVICE, CLOSE STUDENT-FACULTY INTERACTION, AND AN EXTENSIVE ARRAY OF EDUCATIONAL AND CO-CURRICULAR PROGRAMS. WE EMPHASIZE ENGAGED LEARNING, THE INTEGRATION OF THINKING WITH DOING, AND THE COMBINATION OF PROFESSIONAL PREPARATION WITH A STRONG LIBERAL ARTS FOUNDATION. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall exercise all powers of the Board, except as prohibited by law and except that it shall not have the power to approve or remove a Trustee, appoint, reappoint, or remove the President, or alter or revoke any previous order, resolution or vote of a meeting of the Board unless specifically granted such power by the Board. The Executive Committee shall have the following special responsibilities: -Assessment and evaluation of the President; - Recommendations to Board regarding President's contract and contract renewal; -Recruitment and retention of executive talent; -Executive compensation; -University's strategic plan; -Campus master plan; and -Succession planning. The committee shall have as its special responsibility oversight for the preparation and implementation of the University's strategic plan presented by the President. The members of the Executive Committee shall consist of the four officers of the Board, and two at large trustees nominated by the Chair and approved by the Board. The President of the University will serve as an ex-officio member of the Executive Committee. Form 990, Part VI, Line 4 Significant changes to organizational documents The Bylaws were amended during the tax year ended June 30, 2021 to revise the makeup of the organization's Executive Committee and to clarify the responsibilities of the Executive Committee. Pursuant to Article VIII, Section 1 of the revised Bylaws, the organization's Executive Committee now consists of the following: The members of the Executive Committee shall consist of the four officers of the Board, and two at large trustees nominated by the Chair and approved by the Board. The President of the University will serve as an ex-officio member of the Executive Committee. Pursuant to Article VIII, Section 1 of the revised Bylaws, the responsibilities of the organization's Executive Committee now consist of the following: The Executive Committee shall exercise all powers of the Board, except as prohibited by law and except that it shall not have the power to approve or remove a Trustee, appoint, reappoint, or remove the President, or alter or revoke any previous order, resolution or vote of a meeting of the Board unless specifically granted such power by the Board. The Executive Committee shall have the following special responsibilities: -Assessment and evaluation of the President; - Recommendations to Board regarding President's contract and contract renewal; -Recruitment and retention of executive talent; -Executive compensation; -University's strategic plan; -Campus master plan; and -Succession planning. Form 990, Part VI, Line 11b Review of form 990 by governing body The University uses its external tax advisers to prepare and review its 990 tax return on a timely basis. The content information is provided by University staff and is subject to review by the Chief Financial Officer. The 990 is then reviewed and approved by the Audit Committee of the Board of Trustees and their review is reported to the Board. Copies of the 990 are made available to members of the Board before final submission. Form 990, Part VI, Line 12c Conflict of interest policy The University requires on an annual basis written confirmation from all executive staff and board of trustees' members full & complete acknowledgement of compliance with the University's conflict of interest policy. The University's purchasing policies & procedures also ensure that all purchasing decisions are evaluated on a stringent quality and cost/benefit process that is not influenced by potential related party or conflict of interest. Individuals are prohibited from voting on any matter where a conflict of interest exists. If an individual is unsure whether a conflict exists or not, they may request the Board or Committee to resolve the matter via vote. Form 990, Part VI, Line 15a Process to establish compensation of top management official The University determines its annual compensation for all executive, senior level and key employees on a consistent basis through the use of independent, comparative compensation data from peer institutions of similar size and complexity. The employment contracts of the University's President and other key senior officers and employees are also reviewed and approved by a select group of board of trustee's members. The evaluation is performed annually, the last time being April-May 2021. Evidence of deliberation and decision is contained in the minutes of the board of trustees meetings. Form 990, Part VI, Line 15b Process to establish compensation of other employees The University determines its annual compensation for all executive, senior level and key employees on a consistent basis through the use of independent, comparative compensation data from peer institutions of similar size and complexity. The evaluation is performed annually, the last time being April-May 2021. Evidence of deliberation and decision is contained in the minutes of the board of trustees meetings. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Fine revenue - Total Revenue: 8003, Related or Exempt Function Revenue: 8003, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Capital One Rewards Program Revenue - Total Revenue: 156408, Related or Exempt Function Revenue: 156408, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Health Service Revenue - Total Revenue: 48624, Related or Exempt Function Revenue: 48624, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Late Charges Income - Total Revenue: 5331, Related or Exempt Function Revenue: 5331, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Career Day Fee Revenue - Total Revenue: 4949, Related or Exempt Function Revenue: 4949, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; FCC License Fee Revenue - Total Revenue: 72600, Related or Exempt Function Revenue: 72600, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Income from Forgiveness of Debt - Total Revenue: 20004, Related or Exempt Function Revenue: 20004, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Other Revenue - Total Revenue: 1729634, Related or Exempt Function Revenue: 1423235, Unrelated Business Revenue: 306399, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Uncollected Pledges - -133230; JACKSONVILLE UNIVERSITY CLINIC LLC 2800 UNIVERSITY BOULEVARD NORTH JACKSONVILLE FL 32211 043648158 ORTHODONTIC CLINIC OPERATIONS FL 2350781 461264 JU Jacksonville University Flight Team LLC 2800 University Boulevard North Jacksonville FL 32211 590624412 Flight Team Exercises FL 0 0 JU CHARITABLE REMAINDER TRUSTS (2) TRUST FL JU Trust false false false false false false false false false false false false false false false false false false false false