2025-06-16T11:00:46+00:00 2024-07-31 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-08-01 620516509 Union University UNIO 7316681818 1050 Union University Dr Jackson TN 38305 Samuel Dub Oliver President 7316681818 2025-06-16 true true Daren Daiga P01074795 5055022746 2025-06-16 2023 2025-03-06 01:10:19Z Samuel Dub Oliver 1050 Union University Dr Jackson TN 38305 112275547 false X www.uu.edu X 1925 TN Union University provides Christ-centered education that promotes excellence and character development in service to church and society. 24 24 1211 34 207663 0 14140502 14314848 85630227 87341844 980209 1904963 1425585 1229007 102176523 104790662 29092568 28751734 0 0 42389066 41506951 102698 88067 862649 23798658 24405734 95382990 94752486 6793533 10038176 202249840 219146327 16860729 18131154 185389111 201015173 Union University provides Christ-centered education that promotes excellence and character development in service to Church and society. false false 77524859 28751734 71218029 Union University is a private, Christian, four-year, coeducational, liberal arts-based university offering bachelor's, master's, and doctoral degrees, and is fostered by the Tennessee Baptist Convention. Founded in 1823 and located in Jackson, Tennessee, Union also has extension campuses in Germantown, Memphis, and Hendersonville, Tennessee. The student body is made up of 2,700 students from 46 states and 8 countries. 10253198 0 15916152 Higher education auxiliary enterprises such as student housing and meal plan sales. Residence Life is uniquely arranged in apartment-style housing with the vast majority of our housing featuring a private bedroom for each individual student. 87778057 true true false false false true true false true true true false false true false false true true false true false false true true false false false true true true false false false false false false true false true false true false false false true false false false false true 4160 0 true 1211 true true true false false false false true true true 1 false false false false false X 24 24 false false false false false true false true true false false true true true true true true true true false TN X Hunter Martin 7316681818 1050 Union University Dr Jackson TN 38305 Jeff Perkins Vice Chairman (Part Year)/Chairman 1.0 X X 0 0 0 Josh Dougan Secretary(Part Year)/Vice Chairman 1.0 X X 0 0 0 Kay Griffin Trustee (Part Year)/Secretary 1.0 X X 0 0 0 Robyn Hari Chairman (Part Year) 1.0 X X 0 0 0 Adam Dooley Trustee 1.0 X 0 0 0 Bill Dement Trustee 1.0 X 0 0 0 Brandon James Trustee 1.0 X 0 0 0 Brian Taylor Trustee 1.0 X 0 0 0 Cherie Williams Trustee 1.0 X 0 0 0 Chuck Baker Trustee 1.0 X 0 0 0 David Guthrie Trustee (Part Year) 1.0 X 0 0 0 Gary Taylor Trustee 1.0 X 0 0 0 Gil Fletcher Trustee 1.0 X 0 0 0 Harry Smith Trustee 1.0 X 0 0 0 Jake Bynum Trustee 1.0 X 0 0 0 James Farmer Trustee (Part Year) 1.0 X 0 0 0 Jay Hardwick Trustee 1.0 X 0 0 0 Kylan Mann Trustee 1.0 X 0 0 0 Linda Shoaf Trustee 1.0 X 0 0 0 Lisa Rogers Trustee 1.0 X 0 0 0 Noe Garcia Trustee (Part Year) 1.0 X 0 0 0 Norm Hill Trustee 1.0 X 0 0 0 Omar L Hamada Trustee 1.0 X 0 0 0 Peggy Graves Trustee (Part Year) 1.0 X 0 0 0 Ramona Yates Trustee 1.0 X 0 0 0 Rob Rash Trustee 1.0 X 0 0 0 Rod James Trustee 1.0 X 0 0 0 Steve Gaines Trustee (Part Year) 1.0 X 0 0 0 Trent Bullock Trustee 1.0 X 0 0 0 Warren Nunn Trustee 1.0 X 0 0 0 Willie McLaurin Trustee (Part Year) 1.0 X 0 0 0 Rick Taphorn CFO/VP Bus Affairs 40.0 X 121693 0 43333 Samuel Dub Oliver President & CEO 40.0 X 295191 0 121530 Andrew Martin Prof - Sch of Pharmacy 40.0 X 131896 0 119859 David Kuhl Prof - Sch of Pharmacy 40.0 X 158600 0 87691 John Carbonell AVP - HR 40.0 X 108588 0 104715 Mark Campbell Women's Basketball Coach & Ath. Director 40.0 X 154462 0 61407 Sheila Mitchell Dean - Pharmacy 40.0 X 204098 0 18375 1174528 0 556910 69 false true false CREATIVE DINING SERVICES 1 Royal Park Dr Zeeland MI 494642243 Dining Services 3833548 LINKOUS CONSTRUCTION CO INC 1661 Aaron Brenner Dr Memphis TN 381201466 Construction 1182012 ELITE CONTRACTORS 319 Vann Dr Jackson TN 383056032 Construction 1011467 TLM ASSOCIATES 117 E Lafayette St Jackson TN 383016203 Construction 659041 VALORECAMPUS LLC 11621 Kanis Rd Little Rock AR 722113726 Campus Bookstore 603231 22 194163 892686 13227999 2892389 14314848 Tuition and Fees 611310 69854236 69854236 Auxiliary Enterprises 611310 15916152 15709680 206472 1571456 1570265 1191 0 87341844 993672 993672 141089 141089 0 141089 141089 8240038 7328747 911291 0 911291 911291 51044 194163 156138 -105094 -105094 Insurance Proceeds 900099 1193012 1193012 0 0 0 0 1193012 104790662 87134181 207663 3133970 28751734 28751734 630123 407535 222588 106654 66072 40582 31729529 29363429 1939966 426134 1016802 953099 48280 15423 5808334 5528304 217769 62261 2215509 2060693 124204 30612 29211 29211 26900 26900 88067 88067 336743 336743 971808 971808 0 0 1507442 653636 740684 113122 5341845 4119537 1188697 33611 1354901 1276614 535 77752 4497499 4388305 109194 1559759 1516374 31909 11476 204198 192059 7948 4191 156511 145076 11435 4493886 4122171 371715 274399 274399 Dining Hall Services 3261611 3261611 Bad Debt Expense 389021 389021 0 0 0 0 94752486 87778057 6111780 862649 2276790 254767 15062086 15048505 867023 4631842 900016 1063662 0 0 20588 0 263544 284707 231430487 102026073 120126478 129404414 39393788 42637833 22917663 25300397 0 421864 520200 202249840 219146327 3039250 4280602 5139797 4946211 7315820 7142622 0 328192 85714 57142 1280148 1376385 16860729 18131154 X 95647707 96901532 89741404 104113641 185389111 201015173 202249840 219146327 X 10038176 5493887 93999 X false true X true true true X 6947029 11532206 13641054 14140502 14314848 60575639 0 0 6947029 11532206 13641054 14140502 14314848 60575639 1709374 58866265 689304 3517630 1317481 935283 1134761 7594459 0 0 0 0 0 0 1029038 1561377 1710324 1556376 1193012 7050127 75220225 427699332 0.7826 0.7487 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 1029038.0, COLUMN B - 1561377.0, COLUMN C - 1710324.0, COLUMN D - 1556376.0, COLUMN E - 1193012.0, COLUMN F - 7050127.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 2 659.52 0 0 0 1 true 24.0 0 167000 X X false 55249409 826615 5971083 1889803 60157304 50616906 2585090 3887116 1839703 55249409 54636525 856186 -3163317 1712488 50616906 45419999 927745 9916660 1627879 54636525 44491422 829780 1549926 1451129 45419999 0.0258 0.9742 0.0 true false 19451581 19451581 159659046 65128690 94530356 41842797 36897383 4945414 10477063 10477063 129404414 Government Securities 3301502 F Bond Funds and Notes 3456705 F Real Estate Investment Trusts 108005 F Beneficial Interests in Trusts 18434185 F 25300397 Student deposits 439520 Deposits held for others 199960 Operating lease liabilities 192918 Finance lease liabilities 331393 Annuities payable 212594 1376385 81446209 5493887 250137 5744024 75702185 336743 28751734 29088477 104790662 65820147 156138 156138 65664009 336743 28751734 29088477 94752486 Schedule D, Part II, Line 5 Conservation easements policy The University has a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds. Schedule D, Part II, Line 9 Conservation easements financial reporting The University does not report conservation easements on its balance sheet, and since the conservation easements do not currently generate revenue or expenses, The University does not report such items on its consolidated statement of activities. Schedule D, Part III, Line 4 Collections of art - description of collections The University maintains a Pre-Columbian art collection and a Torah scroll collection. As a liberal arts and religiously-based institution, the University maintains both collections for the purposes of scholarly research for its students and the community. Schedule D, Part V, Line 4 Intended uses of endowment funds The endowment funds of the university consist primarily of individual donor-restricted funds that are established for a variety of purposes, primarily to fund student scholarships and academic programs. As required by generally accepted accounting principles, net assets associated with these funds are classified and reported based on the existence of donor-imposed restrictions. The university has adopted investment and spending policies for endowment assets that are designed to provide a stream of funding for scholarships and programs supported by these funds, while seeking to perpetually maintain the purchasing power of the endowment funds. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in value of annuity agreements - 93999 Fundraising Event Expenses - 156138 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Student Aid - 28751734 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Event Expenses - 156138 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Student Aid - 28751734 true false 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 Union University does not discriminate on the basis of race, religion, gender, national origin or disability in the admission and progression of students. The University adheres to a community value statement and expects all students and employees to comply with the values of the university. The University publicizes its racially nondiscriminatory policy in a newspaper of general circulation that serves all racial segments of the community. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Students at Union University receive federal student aid from the Department of Education's Title IV program. Schedule E, Part I, Line 2 The University includes a statement of its racially nondiscriminatory policy toward students on its admissions application and catalogue. The University will add it to all promotional materials produced in the future, as well as to the homepage of its website. Europe (Including Iceland and Greenland) 0 0 Program Services Study abroad trips for students 12939 Europe (Including Iceland and Greenland) 0 0 Program Services Mission trips 11742 Central America and the Caribbean 0 0 Program Services Mission trips 6240 East Asia and the Pacific 0 0 Program Services Mission trips 4075 North America (Canada & Mexico only) 0 0 Program Services Mission trips 4530 Sub-Saharan Africa 0 0 Program Services Mission trips 32904 0 0 0 0 0 0 72430 0 72430 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SUB-SAHARAN AFRICA-Accrual X X true EAB Global Inc PO Box 603519 Charlotte NC 282603519 Professional Fundraising false 104582 88067 16515 104582 88067 16515 FL TN VA Scholarship Banquet 245207 194163 51044 70147 23881 42767 19343 0 0 245207 194163 51044 70147 23881 42767 19343 156138 -105094 true Scholarships 1305 28751734 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The University awards scholarships and grants to students enrolled in its programs. Scholarships and grants are awarded to students based on need as determined by the FAFSA, as well as performance in academics, leadership, music, and athletics. To be considered for scholarship assistance, students must apply for admission, submit academic transcripts of prior educational work and submit test scores (ACT/SAT/CLT). For grant consideration, students must additionally submit the FAFSA. Scholarships and grants are renewable based on meeting published academic requirements. Student progress is monitored to ensure they earn a minimum number of credits and a minimum GPA each academic year in order to maintain eligibility. Scholarships are applied directly to student accounts. X true false X X X X false false false false false false false false false Samuel Dub Oliver President & CEO 293522 0 0 0 1669 0 43200 0 78330 0 416721 0 0 0 Rick Taphorn CFO/VP Bus Affairs 121693 0 0 0 0 0 5278 0 38055 0 165026 0 0 0 Sheila Mitchell Dean - Pharmacy 203773 0 325 0 0 0 8191 0 10184 0 222473 0 0 0 Mark Campbell Women's Basketball Coach & Ath. Director 154462 0 0 0 0 0 6397 0 55010 0 215869 0 0 0 David Kuhl Prof - Sch of Pharmacy 158600 0 0 0 0 0 6799 0 80892 0 246291 0 0 0 Andrew Martin Prof - Sch of Pharmacy 131571 0 325 0 0 0 5625 0 114234 0 251755 0 0 0 John Carbonell AVP - HR 108588 0 0 0 0 0 4801 0 99914 0 213303 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. President Oliver met the qualifications for and received a ministerial housing allowance during the tax year. A The Health Educational and Housing Facility Board of the City of Jackson 621209535 2022-03-24 9989045 Refunding of 12/1/2009, 3/1/2010, and 12/17/2010 tax-exempt bonds false false false B The Health Educational and Housing Facility Board of the City of Jackson 621209535 2023-09-25 13500000 Capital Project - Academic building false false false A 4574488 9989045 9989045 2010 true false true true B 0 13500000 50001 1757606 11692393 false false true true A false false false false 0.0 false false true B false false false false 0.0 false false true A false false false false false false false false true B false false false false false false false false true A true B true 14475 Scholarships Scholarships Margaret Susie Oliver Family member of President 40582 Compensation false Mary Nethery Family member of Board Member 66072 Compensation false X 2710 Cost X 7 168696 Market value X 1 2718183 Selling cost X Miscellaneous 4 2800 Opinions of experts 1 false true false Schedule M, Part I The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Trustees of the University are elected by the Tennessee Baptist Convention, per bylaws, during its spring meeting. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The University maintains a board-adopted conflict of interest policy. Trustees and officers are required to annually disclose potential conflicts of interest. The University monitors and enforces compliance with the policy by publishing it on the employee intranet, limiting business dealings with related parties, and discouraging activities that might be perceived as a conflict of interest. The President's Office is charged with monitoring and enforcing compliance with the policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The executive committee of the board of trustees directs the process for and determines the compensation of the President. The executive committee uses comparability data such as published surveys and other regional and national indexes in their determination. The proceedings are documented in committee minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees See narrative for Form 990, Part VI, Line 15a. Form 990, Part VI, Line 19 Required documents available to the public The organization makes these documents available in accordance with applicable law. Form 990, Part VII, Section A Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenues - Total Revenue: 1571456, Related or Exempt Function Revenue: 1570265, Unrelated Business Revenue: 1191, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of annuity agreements - 93999; Union University Foundation LLC 1050 Union University Dr Jackson TN 38305 TN NA