2019-04-12T18:24:32-05:00 2018-05-31 363990892 Capin Crouse LLP 55 Shuman Blvd Suite 300 Naperville IL 60563 990 2017-06-01 362515868 Judson University A Baptist Institution JUDS 8476282500 1151 N State Street Elgin IL 60123 Jeff Eder VP of Business Affairs & CFO 8476282500 2019-04-12 David C Moja P00747006 6306829797 139.146.132.42 2019-04-12 19:24:24 ED P D6A60435542D0F6357751214E9561CC13A5BC68F E6426CE89969C8525DF02360012F3CA03BB15C48 2017 2019-02-21 02:37:17Z Dr Gene C Crume 1151 N State Street Elgin IL 60123 34686269 0 X www.judsonu.edu X 1963 IL Four year private, Christian liberal arts university 17 14 805 300 19288 324 2188849 2119548 30901208 30477207 166336 166242 -31690 19288 33224703 32782285 11893373 11899166 0 0 12910626 12878559 0 0 802291 11380945 10824132 36184944 35601857 -2960241 -2819572 53427505 51253674 16627524 16903222 36799981 34350452 X Judson is an evangelical Christian university that represents the Church at work in higher education, equipping students to be fully developed, responsible persons who glorify God by the quality of their relationships, work, and citizenship in the community, nation, and the world. Through a broadly based education in the liberal arts, sciences, and professions, the university enables its students to acquire ideas and concepts that sharpen their insights, develop skills appropriate to their career goals, and develop the skills and commitment for lifelong learning. The Judson community experience challenges graduates to be decisive leaders and active participants in church and society, articulate proponents of Biblical Christianity, persuasive advocates for the sovereignty of God over all life, and effective ambassadors for Christ. 0 0 20369028 7999135 20548884 Liberal Arts Instruction - Provided instruction and related services to 756 traditional students, 165 students in the master's programs and 37 in doctoral programs. Counting all types of instruction, Judson graduated 272 students with associate and baccalaureate degrees, 78 students with master's degrees and 9 students with doctoral degrees. 5197735 2018735 5139102 Adult Continuing Education - Provided instruction and related services to 325 students. 4843861 1881296 4789221 Housing and food service - Provided housing and related services to approximately 67% of the above traditional students. 30410624 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 0 1 0 1 0 1 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 0 0 1 1812 0 1 805 1 1 1 0 0 0 0 1 1 0 0 0 0 X 17 14 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X Jeff Eder 8476282500 1151 N State Street Elgin IL 60123 Rev Dr Randy Gauger Chair of the Board 1.00 X X 0 0 0 Dr Rob McCleland Vice Chairman 1.00 X X 0 0 0 Rev Greg Huguley Treasurer 1.00 X X 0 0 0 Mrs Cynthia Hoag Secretary 1.00 X X 0 0 0 Dr Lina Abujamra Trustee 1.00 X 0 0 0 Mr Harold Booze Trustee 1.00 X 0 0 0 Mrs Linda Colson Trustee 1.00 X 0 0 0 Mr Dana Davidson Trustee 1.00 X 0 0 0 Mr Dennis Demoss Trustee 1.00 X 0 0 0 Dr Larry Drake Trustee 1.00 X 0 0 0 Mr Ben Glunz Trustee 1.00 X 0 0 0 Mrs Laura Gutting Trustee 1.00 X 0 0 0 Mr Brett Lundstrom Trustee 1.00 X 0 0 0 Dr Adam Mackintosh Trustee 1.00 X 0 0 0 Mr John M Shales Trustee 1.00 X 0 0 0 Dr Brett Smith Trustee 1.00 X 0 0 0 Mr Kevin Smith Trustee 1.00 X 0 0 0 Dr Will A Friesen Provost 40.00 X 155833 0 30245 Dr Gene Crume President 40.00 X 208061 0 21101 Mr Jeffrey Eder VP of Business Affairs & CFO 40.00 X 139780 0 46068 Mr Devlin Donaldson Sr. VP of External Relations 40.00 X 164796 0 0 668470 0 97414 4 0 1 0 Shales McNutt LLC 425 Renner Drive Elgin IL 60123 Construction 1466252 National Management Resources PO Box 1224 LaGrange GA 30241 Plant Maintenance 1030965 Creative Dining Services Inc 1 Royal Park Drive Suite 3 Zeeland MI 49464 Food Service 739491 Fresh Ideas Food Service 1000 W Nifong Bvld Columbia MO 65203 Food Service 651484 TIAA-CREF 8907 Timbers Pointe Dr Tinley Park IL 60477 Retirement Trustee 402900 18 565385 1554163 85363 2119548 Liberal Arts Instructi 900099 20548884 20548884 Adult Continuing Edu. 900099 5139102 5139102 Housing/food services 900099 4789221 4789221 30477207 176312 176312 1893914 1893914 10070 0 -10070 -10070 -10070 Conf. Services & Other 721000 19288 19288 19288 32782285 30477207 19288 166242 31718 31718 11867448 11867448 646528 549549 73091 23888 93218 17858 75360 10497627 8774642 1280065 442920 891408 740984 106708 43716 749778 623161 86135 40482 119060 80549 38511 85056 85056 79135 79135 2041368 1900443 115579 25346 137236 135135 2101 513134 294909 165855 52370 456604 369615 45243 41746 1273601 917558 356043 768641 488120 252047 28474 96121 91010 4601 510 474763 474763 1809807 941100 868707 12184 12184 Food service 1327735 1318677 8742 316 R&M equipment 166573 156547 6467 3559 Textbook 84044 84044 Recruitment 70038 70038 1309032 975377 312152 21503 35601857 30410624 4388942 802291 9908 15019 1015546 767834 421052 349021 2180603 668084 7992 6440 439500 68749 71296426 31732563 39553709 39563863 8356028 8324382 206550 223681 1236617 1266601 53427505 51253674 3305073 2853936 502030 1254814 6248184 5936955 5198135 5472154 1374102 1385363 16627524 16903222 X 21519019 20418788 8047776 6562338 7233186 7369326 36799981 34350452 53427505 51253674 X -2819572 494022 -123979 X X 0 1 X 1 1 1 X 2256442 2516528 2222057 2188849 2119548 11303424 2256442 2516528 2222057 2188849 2119548 11303424 1431621 9871803 271487 337952 297481 182572 176312 1265804 900 900 87386 89014 105835 11440 293675 12863803 150837430 0.76740 0.77520 X Schedule A, Part II, Line 10, Explanation of Other Income: Special Events - 2013 Amount: $ 87,386. 2014 Amount: $ 89,014. 2015 Amount: $ 105,835. 2016 Amount: $ 11,440. 2017 Amount: $ 0. Schedule A, Part II: The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and qualifies to use the first listed special rule for Schedule B reporting. 156376 X X X 0 0 0 11681954 133133 668263 831071 11652279 11248050 300268 1085102 951466 11681954 15702654 101179 -281148 904548 3370087 11248050 15197820 237405 774709 507280 15702654 13603631 307143 1749374 462328 15197820 0.02040 0.63240 0.34720 0 0 1016490 1016490 61150876 24546704 36604172 7063881 5276654 1787227 2065179 1909205 155974 39563863 Refundable loan program 1159348 Refundable deposits 90557 Annuities payable 135458 1385363 21581858 494022 252134 746156 20835702 79135 11867448 11946583 32782285 23885303 230029 230029 23655274 79135 11867448 11946583 35601857 Part III, Line 4: Judson University houses collections of art from many sources such as donors, members of staff and faculty, and original work by family members of past officers. Some artwork provides a historical reference to our founders and enhances our unique campus culture. The artwork on display provides examples of different media and applications of art that serve to further the educational experience of our students and helps to initiate an understanding of the relationship of art and design to man's creative faith-life as a creature "bearing God's image and as a community member. Part V, Line 4: The University's endowment consists of approximately 175 individual funds established primarily for scholarship purposes. Part XI, Line 2d - Other Adjustments: Related party activity 252,134. Part XI, Line 4b - Other Adjustments: Financial aid 11,867,448. Part XII, Line 2d - Other Adjustments: Related party activity 230,029. Part XII, Line 4b - Other Adjustments: Financial aid 11,867,448. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The policy is available at www.judsonu.edu. Admission to Judson University, participation in all of its academic and co-curricular programs, eligibility for its various financial aid programs, and all university services are open to all without regard to race, color, gender, creed, or national and ethnic origin. Judson University seeks to provide a balance in all of its programs and services to women. A self study has been completed to make certain the university is fulfilling all requirements of Title IX concerning nondiscrimination on the basis of sex. In compliance with federal regulations, Nick Salzmann, Campus Safety Director, serves as grievance officer. No disabled person shall, on the basis of disability, be excluded from participation in or be denied the benefits of any university program activity or service. No qualified disabled person shall, on the basis of disability, be subject to discrimination in employment under any program or activity of the university. Schedule E, Part I, Line 6 The University received the following types of government financial assistance: Pell Grant, S E O G, Federal Work Study, Ford Loan Program and MAP Grants. Central America and the Caribbean 0 0 Program Services Mission trips 61749 South America 0 0 Program Services Mission trips 13931 North America 0 0 Program Services Mission trips 3124 Russia and Neighboring States 0 0 Program Services Mission trips 23320 0 0 0 0 0 0 102124 0 102124 0 0 0 0 0 0 Part I, line 3: Expenditures are accounted for using the accrual method of accounting. 1 Del Camino Connection PO Box 450 Wheaton IL 60187 571205133 501(c)(3) 9800 General support Life Promotions 2030 American Dr Neenah WI 54956 391372893 501(c)(3) 15000 General support Iteams 411 W River Road Elgin IL 60123 366069820 501(c)(3) 6918 General support 3 0 Scholarships 1467 11867448 Part I, Line 2: Grants and aid are tracked in the accounting system in a temporarily restricted fund or reimbursed according to a qualified reimbursement policy. An audit of funds granted is conducted when deemed necessary. Funds are given and monitored by the mission trip teams that are sent to work with Del Camino and Iteams each year. The funds are specifically used for the work done during the mission trips. Life Promotions funding goes to sponsor the annual Lifest Conference in Wisconsin. The University's Admissions team monitors the use of funds. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 Dr Will A Friesen Provost 155377 0 0 0 456 0 0 0 30712 0 186545 0 0 0 Dr Gene Crume President 208061 0 0 0 0 0 0 0 21568 0 229629 0 0 0 Mr Jeffrey Eder VP of Business Affairs & CFO 139780 0 0 0 0 0 0 0 46535 0 186315 0 0 0 Mr Devlin Donaldson Sr. VP of External Relations 164796 0 0 0 0 0 0 0 467 0 165263 0 0 0 Part I, Line 1a The University's Provost and CFO were provided with housing. This benefit qualified as non-taxable housing provided for the convenience of the employer under IRC Section 119. A City of Elgin Kane and Cook Counties IL 366005862 2014-05-08 7295000 Refund 2006 bond/change trustees 0 0 0 A 630000 7295000 7295000 2007 1 0 1 1 A 0 0 1 1 0 0.00100 0.00100 0 0 1 A 0 1 0 0 1 0 0 0 1 A 1 Lundstrom Insurance Company owned by Trustee, Brett Lundstrom 210067 Insurance provider 0 Rebecca Huguley Family member of Board Treasurer 17858 Wages 0 Matthew Taylor Smith Family member of Board Member 59451 Wages and benefits 0 X 6 45023 Fair market value X Cafe Int. 1 35400 Fair market value X Equipment 1 4940 Fair market value 0 1 0 Part I, Line 30b: The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Section A, line 1 The Executive Committee is composed of the Chair, Vice Chair, Secretary, Treasurer, the Chairs of the standing committees, and two at-large trustees. The Executive Committee has full authority of the board except that the Committee may not hire or remove the President nor make changes to Bylaws or the Board Policy Manual. Form 990, Part VI, Section A, line 4 Article III, Section 3, Trustee Emeriti and Honorary Trustees section of the bylaws was updated to reflect a change in the requirements for the trustee positions. Form 990, Part VI, Section B, line 11b The Form 990 is prepared by an independent CPA firm. The Form was submitted for review in detail to the Vice President of Business Affairs and the business affairs committee prior to filing. It was also provided to the entire board of trustees prior to filing. Form 990, Part VI, Section B, line 12c Officers, trustees, and key employees of Judson University are required to complete a conflict of interest/related party questionnaire each year. The Vice President reviews the signed statements. 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, Section B, line 15 The Board reviews the compensation for the President and other officers on an annual basis. Comparable data is used and the process is documented in the board minutes. Form 990, Part VI, Section C, line 19 The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part XI, line 9: WLF, Inc. related party activity -123,979. Form 990, Part XII Line 2c The organization's business affairs committee assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year. World Leaders Forum Inc 1151 North State Street Elgin IL 60123 473666460 Support for graduate entrepreneurial studies at Judson University IL 501(c)(3) Line 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 World Leaders Forum Inc N World Leaders Forum Inc O