2018-05-14T15:02:05-05:00 2017-06-30 350921680 CROWE HORWATH LLP 401 E Jackson St Suite 2900 Tampa FL 336025231 990 2016-07-01 590624412 Jacksonville University JACK 9042567082 2800 University Boulevard North Jacksonville FL 32211 Randal Freebourn Chief Financial Officer 2018-05-02 true BRITTNEY KOCAJ P01320603 8132231316 2016 2022-09-23 18:48:47Z Timothy Cost 2800 University Boulevard North Jacksonville FL 32211 130975068 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 1508 62 32333 21552 11301512 11703475 104467761 111059132 1527642 3559532 3724066 4032835 121020981 130354974 34896937 37707715 0 49316711 53078496 0 2330463 39409367 41717930 123623015 132504141 -2602034 -2149167 204414653 241510612 107669519 143608587 96745134 97902025 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 107396385 37707715 115023914 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, THE COLLEGE OF INTERDISCIPLINARY AND PROFESSIONAL STUDIES 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. 107396385 true true false false false false false true false true true false false false true true true false true false true false false false false false false false true true false false false false true false false false true true false false true true true false false false true 5017 0 true 1508 true true true false false false false false false false false true false X 28 27 false true false false false false false true true false false true true true true true true true true true true FL X Liza Mullins 9042567082 2800 University Boulevard North Jacksonville FL 32211 Timothy Cost President 40.0 X X 514894 0 97636 Charlie Tomm Chairman 1.0 X X 0 0 0 Peter J Ghiloni Vice Chairman 1.0 X X 0 0 0 Matthew Kane Secretary 1.0 X X 0 0 0 Charles JO Wodehouse Treasurer 1.0 X X 0 0 0 Frank Martire Trustee 1.0 X 0 0 0 Roseann Duran Trustee 1.0 X 0 0 0 MARGARET BLACK-SCOTT TRUSTEE (PARTIAL YEAR) 1.0 X 0 0 0 CAROLE POINDEXTER TRUSTEE (PARTIAL YEAR) 1.0 X 0 0 0 Jonn F Wilbanks Trustee 1.0 X 0 0 0 Gregory B Smith Trustee 1.0 X 0 0 0 Henry J Keigwin Trustee (partial year) 1.0 X 0 0 0 Sandy Semanik Trustee 1.0 X 0 0 0 Lee Nimnicht Trustee 1.0 X 0 0 0 E Michael O'Malley Trustee 1.0 X 0 0 0 Mark Frisch Trustee (partial year) 1.0 X 0 0 0 Robert Hill Trustee 1.0 X 0 0 0 Greg A Nelson Trustee (partial year) 1.0 X 0 0 0 George Scanlon Trustee 1.0 X 0 0 0 Lawrence E Kurzius Trustee 1.0 X 0 0 0 Steve Koegler Trustee 1.0 X 0 0 0 Jason Altmire Trustee 1.0 X 0 0 0 Len Allen Trustee 1.0 X 0 0 0 Len Brown Trustee 1.0 X 0 0 0 Cynthia Chomiak Trustee 1.0 X 0 0 0 Honorable Gary Flower Trustee-ex officio 1.0 X 0 0 0 Jamie Shelton Trustee 1.0 X 0 0 0 G Ray Driver Jr Trustee 1.0 X 0 0 0 Linda Berry Stein Trustee 1.0 X 0 0 0 Rachel Vitti Trustee 1.0 X 0 0 0 Ken Babby Trustee 1.0 X 0 0 0 Dr Gianrico Farrugia Trustee 1.0 X 0 0 0 Russ Thomas Trustee 1.0 X 0 0 0 DAVID HEALY CFO 40.0 X 0 0 0 William Crosby Acting Associate Provost 40.0 X 186838 0 32045 Michael Fleming Senior VP University Relations & Development 40.0 X 185569 0 12435 Donald Horner Senior VP University & Academic Affairs 40.0 X 191020 0 11683 Thomas Hall Chief Information Officer 40.0 X 135381 0 37986 Wenying Xu Professor of English 40.0 X 218578 0 41615 Mark Alarbi Dean, BRCHS 40.0 X 330587 0 31529 Anthony Jasick Head Men's Basketball Coach 40.0 X 255335 0 43598 Christine Sapienza Dean, CHS & Program Dir., Speech Language 40.0 X 230060 0 42043 Don Capener Dean, DCOB, Rt Shircliff Endow Chair 40.0 X 211573 0 48443 2459835 0 399013 77 false true false Aramark Business Services 1101 Market St Philadelphia PA 19107 DINING SERVICES/FACILITIES 9870408 The Stellar Group 2900 Hartley Rd JACKSONVILLE FL 32257 Construction 4157877 Aerosim Academy Inc 855-14 St Johns Bluff Rd JACKSONVILLE FL 32225 Student Flight Lessons 1036320 WW Gay Mechanical Contract 524 Stockton St JACKSONVILLE FL 32204 Electrical/Construction 675716 Follett Higher Education Group 1818 Swift Drive Oakbrook IL 60523 Bookstore Services 309245 66 X 5330777 6372698 154282 11703475 Tuition & Fees 611710 94065999 94065999 Auxiliary Enterprises 611710 16993133 16993133 0 0 0 0 111059132 1229899 21370 1208529 57090 0 57090 0 57090 57090 2949727 620094 2329633 0 2329633 2329633 Athletics 900099 1419711 1419711 Fine Revenue 900099 111430 111430 Recovery of write offs 900099 371459 371459 2073145 2062182 10963 0 3975745 130354974 115023914 32333 3595252 37707715 37707715 1812263 1812263 38752068 34391927 3326318 1033823 1421569 1186277 192231 43061 8190698 6461016 1309163 420519 2901898 2489798 336326 75774 381408 16288 365120 128597 128597 248864 193601 55263 6565283 738874 5450812 375597 1119077 812995 267354 38728 1865237 1407630 400310 57297 1607987 660301 892722 54964 3305990 1012774 2293216 2834951 2701317 90159 43475 378143 317037 55745 5361 3767397 175 3767222 7024306 7024306 1154221 519026 610500 24695 Food/Meal Plans 3973751 3973751 Bad debt expense 979107 979107 Sports Equipment & Supplies 750817 750817 UBI Taxes 8000 8000 5624794 4051653 1415972 157169 132504141 107396385 22777293 2330463 135364 123146 4054116 3212315 7868699 6895827 8175335 41100528 0 0 0 1763331 1863137 1431621 917690 214216647 80940705 128405882 133275942 40457045 41807934 7851906 8061450 0 4271354 4252643 204414653 241510612 7937920 10365650 9940576 44280646 60281000 60773695 8966450 11669185 20543573 16519411 107669519 143608587 X 47764228 46029317 12418233 15042514 36562673 36830194 96745134 97902025 204414653 241510612 X -2149167 561323 316 2744419 X false true X true true true X 11491540 12598278 18350138 11301512 11703475 65444943 0 0 11491540 12598278 18350138 11301512 11703475 65444943 867246 64577697 982737 611546 884145 1149514 1265619 4893561 0 768 5136 0 21552 27456 2996972 3683369 3791097 3670529 3964782 18106749 88472709 503808507 0.7299 0.7581 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 - 2996972.0, COLUMN B - 3683369.0, COLUMN C - 3791097.0, COLUMN D - 3670529.0, COLUMN E - 3964782.0, COLUMN F - 18106749.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9750 4060890 X false 43782429 520388 3399106 3416167 44285756 36987405 8883251 176758 2264985 0 43782429 37417044 240520 1235183 1655342 250000 36987405 35389303 139721 4283826 1670809 724997 37417044 30948326 387485 5677832 1624340 35389303 0.2024 0.7344 0.0632 false false 5046267 5046267 144923837 45492844 99430993 47248374 30122002 17126372 16998169 5325859 11672310 133275942 Student Deposits 507597 Advances from Federal Gov't 1060901 Interest Rate Swaps 2102503 Trust Liabilities 189909 Capital Lease Obligations 12658501 16519411 X 95858329 561323 316 2744418 3306057 92552272 248864 37553838 37802702 130354974 94701439 0 0 94701439 248864 37553838 37802702 132504141 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. The University did not have any amount accrued for interest and penalties at June 30, 2017 and 2016. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN FAIR VALUE OF INTEREST RATE SWAP - 2744418 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Financial Assistance - 37553838 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Financial Assitance - 37553838 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. 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 1280000 Europe (Including Iceland and Greenland) 0 0 Program Services Student Class Trips and Speaking Engagements 395000 North America (Canada & Mexico only) 0 0 Program Services Conference Travel 2000 South America 0 0 Program Services Student Class Trip 40000 East Asia and the Pacific 0 0 Program Services Student Class Trips and Conference Travel 32000 South Asia 0 3 Program Services Recruiting 7000 0 3 0 0 0 3 1756000 0 1756000 true false true false false false true STUDENT WORK AWARDS 303 464965 0 N/A N/A SCHOLARSHIPS 2137 33092106 0 N/A N/A FEDERAL PELL GRANT PROGRAM 936 3565352 0 N/A N/A FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS 263 284284 0 N/A N/A COLLEGE WORK-STUDY PROGRAMS 223 268955 0 N/A N/A Student Loan Cancellations 6 32053 0 N/A N/A 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 X true true X X X false true false false false true false false false Timothy Cost President 399778 0 75000 0 40116 0 83375 0 14261 0 612530 0 0 0 William Crosby Acting Associate Provost 186220 0 0 0 618 0 10694 0 21351 0 218883 0 0 0 Michael Fleming Senior VP University Relations & Development 184777 0 0 0 792 0 11100 0 1335 0 198004 0 0 0 Donald Horner Senior VP University & Academic Affairs 190556 0 0 0 464 0 10598 0 1085 0 202703 0 0 0 Thomas Hall Chief Information Officer 134891 0 0 0 490 0 8700 0 29286 0 173367 0 0 0 Wenying Xu Professor of English 193062 0 0 0 25516 0 12150 0 29465 0 260193 0 0 0 Mark Alarbi Dean, BRCHS 221354 0 109113 0 120 0 13320 0 18209 0 362116 0 0 0 Anthony Jasick Head Men's Basketball Coach 225227 0 30000 0 108 0 13905 0 29693 0 298933 0 0 0 Christine Sapienza Dean, CHS & Program Dir., Speech Language 229784 0 0 0 276 0 12663 0 29380 0 272103 0 0 0 Don Capener Dean, DCOB, Rt Shircliff Endow Chair 211057 0 0 0 516 0 12000 0 36443 0 260016 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel Don Capener, Dean of Davis College of Business, is allowed to upgrade from Coach to First Class on two trips per year. This is not treated as taxable compensation to the individual. Schedule J, Part I, Line 1a Housing allowance or residence for personal use Dr. Wenying Xu and Timothy Cost each received a taxable housing allowance as part of their employment. Schedule J, Part I, Line 1a Health or social club dues or initiation fees Tim Cost and Dr. Wenying Xu received payments for club dues. The clubs were used entirely for business purposes and not treated as taxable compensation to the individuals. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan President Tim Cost participated in a 457(f) nonqualified deferred compensation plan. The total contributions for 2016 were $59,375 Schedule J, Part I, Line 6a Compensation contingent on net earnings of the organization The bonus compensation payments for Dr. Mark Alarbi, represent contractual agreements that provide these orthodontics program faculty members additional compensation for a percentage of the net accrual operational earnings generated by the university's orthodontic clinic. The University operates a very successful, high customer volume, orthodontic teaching clinic that serves the dental needs of the local community while providing the necessary clinical training for students attending the University's accredited orthodontic professional certification program. SEE STATEMENT 26665 DISCOUNTED TUITION Schedule L, Part III GRANTS OR ASSISTANCE BENEFITING INTERESTED PERSONS COLLEGES, UNIVERSITIES, AND PRIMARY AND SECONDARY SCHOOLS ARE NOT REQUIRED TO IDENTIFY INTERESTED PERSONS TO WHOM THEY PROVIDED SCHOLARSHIPS, FELLOWSHIPS, AND SIMILAR FINANCIAL ASSISTANCE. PURSUANT TO THE INSTRUCTIONS TO FORM 990, SCHEDULE L, PART III, COLUMNS (A) AND (B) HAVE BEEN LEFT BLANK. X 3 9750 Opinions of experts X 49 Cost X 1 4500 Market value X 9 48010 Market value X 3 1545 Cost X Furniture Fixtures & Equipment 25 87136 Cost X Miscellaneous 36 3292 Cost 1 false true false Schedule M, Part I Explanations of reporting method for number of contributions Art - Works of art - Number of Contributions Boats and planes - Number of Items Received Securities - Publicly traded - Number of items Received Other - Furniture Fixtures & Equipment Number of Contributions Other - Miscellaneous Number of Items Received 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 has all powers of the board except as prohibited by law and except that it shall not have the power to alter or revoke any previous order, resolution or vote of a meeting of the board unless specifically granted such power by the board. 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 all the officers of the board and the chairs of the standing committees. The president of the university shall serve on the executive committee without vote. Form 990, Part VI, Line 3 Delegation of management duties THE UNIVERSITY CONTRACTED WITH COLLEGIATE ENTERPRISE SOLUTIONS, LLC, AN EDUCATION MANAGEMENT AND STAFFING COMPANY, FOR THE CFO SERVICES PROVIDED TO THE UNIVERSITY BY DAVID HEALY. MR. HEALY RECEIVED $150,000 IN COMPENSATION FROM COLLEGIATE ENTERPRISE SOLUTIONS, LLC DURING CALENDAR YEAR 2016 FOR THE CFO SERVICES THAT HE PROVIDED TO JACKSONVILLE UNIVERSITY. Form 990, Part VI, Line 11b Review of form 990 by governing body The University uses its external tax advisors to prepare and review its 990 tax return on a timely basis. The content information is provided by the Controller of the University 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 of 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 March 2017. 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 March 2017. 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 Other Revenue - Total Revenue: 2073145, Related or Exempt Function Revenue: 2062182, Unrelated Business Revenue: 10963, 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 Fair Value Interest Rate Swap - 2744419; JACKSONVILLE UNIVERSITY CLINIC LLC 2800 UNIVERSITY BOULEVARD NORTH JACKSONVILLE FL 32211 043648158 ORTHODONTIC CLINIC OPERATIONS FL 3175271 416443 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