2018-04-17T00:00:00-05:00 2017-06-30 363990892 Capin Crouse LLP 3010 Saturn Street Suite 104 Brea CA 92821 990 2016-07-01 941279803 William Jessup University WILL 9165772200 2121 University Avenue Rocklin CA 95765 David Punt CFO 9165772200 2018-04-18 1 David C Moja P00747006 7149619300 139.146.132.42 2018-04-18 09:14:53 MD P 40D8E578998C630A575E14F9C1D0AFD01746A6CA 041EB8A9D7F113194F3CA2E4CBE279ED76702333 2016 2021-01-29 14:40:06Z John Jackson 2121 University Avenue Rocklin CA 95765 43862799 0 X www.jessup.edu X 1939 CA To prepare Christians for leadership and service in church and society. 15 14 773 74 0 0 3591789 3934719 31791292 37440297 911657 135736 -39676 -33490 36255062 41477262 9649181 11549760 0 0 13578558 15033762 0 0 1783070 12959834 14844193 36187573 41427715 67489 49547 99979844 101654328 78099108 79530263 21880736 22124065 X In partnership with the Church, the purpose of William Jessup University is to educate transformational leaders for the glory of God. 0 0 33473280 11355532 32766643 TRADITIONAL UNDERGRADUATE: WJU enrolls more than 1300 students in its undergraduate and graduate programs. Each undergraduate program is founded on a solid liberal arts core and intentionally designed to foster a student's spiritual development. Many degrees have areas of concentration or specialization from which students may choose. Experiential and co-curricular learning opportunities are a hallmark of the traditional undergraduate programs as our internship opportunities and work preparedness courses assist students in school-to-work transitions.SEE SCHEDULE O FOR REMAINDER OF PROGRAM DESCRIPTIONMajors include Business Administration, Psychology, Criminal Justice, Christian Leadership or Organizational Leadership, English, History, Music, Theater Arts, Visual and Fine Arts, Liberal Studies & Credentialing, Public Policy, Biblical Studies, Theological Studies, Christian Leadership, Biology, Kinesiology, Environmental Science, Math, and Computer Science. The growth of online options and programs now includes more than 800 students across degree platforms, 3 fully-online degree programs (leadership, criminal justice, business administration), and 10 new programs scheduled for 2017-2019. Jessup also has a certificate program in Addiction Studies.WJU provides a holistic educational experience for its residential and commuter students. The University Learning Commons provides entry level and continuing educational support services for special needs and at-risk students through a team of academic specialists, advisors, and tutors. 1893037 125212 2897783 ADULT DEGREE COMPLETION: Adult Degree Completion (ADC) at the University is customized to serve the working adult student in a course of study that is convenient, flexible and relevant to their personal and professional goals. Accelerated courses are offered in the evening and weekends on both of WJU's campuses (Rocklin and San Jose). The ADC pedagogy is built to serve high-context adult learners who bring with them into the classroom a wide range of work and life skills, gifts, and abilities.SEE SCHEDULE O FOR REMAINDER OF PROGRAM DESCRIPTIONExpert faculty who are selected and appointed for their academic expertise, professional experience, missional fit, and ability to teach in an accelerated adult classroom, capitalize on the adult learner's training and experience to help them grow in their expert knowledge of the subject matter as well as the ability to think, write, read, and speak well. The ADC educational experience seeks to bring the world of work into the classroom and take the knowledge and experience of the classroom back into their respective work situations.Fostering a student's passion for knowledge, professional growth and development, and matters of personal faith and spiritual formation reflects the spirit of WJU's adult degree completion programs. 649169 69016 1775871 GRADUATE EDUCATION:The University offers a growing array of high quality graduate degrees, each designed to offer an advanced-level educational experience taught by highly qualified faculty who share personal concern for each student's spiritual development and personal well-being. Current offerings include an MA in Teaching, an MBA, an International MBA, an MA in Education, an MA in Counseling Psychology and an online MA in Leadership with concentrations in Christian Ministry and Sports Management. Jessup is selectively building high quality graduate degrees that serve student interests and marketplace demands based on the core academic strengths of its programs and faculty.SEE SCHEDULE O FOR REMAINDER OF PROGRAM DESCRIPTIONBoth thesis based and professional degree programs provide opportunities for critical thinking, speaking, and writing with the goal of preparing knowledgeable and highly qualified graduates who may pursue additional graduate study and/or professional careers. Internship opportunities and experiential learning emphases provide students with hands-on opportunities to promote their professional development.New graduate degrees under exploration include an MS in Computer Science (Summer 2018), healthcare, kinesiology, social work, and theology. 36015486 1 1 0 0 0 0 0 0 0 1 1 0 1 0 0 0 1 0 1 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 1 0 1 0 0 0 0 1 0 0 0 1 1767 0 1 773 1 0 0 0 0 0 1 1 0 0 0 0 X 15 14 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X Diane Kim 9165772200 2121 University Avenue Rocklin CA 95765 X Mike West Chairman 1.00 X X 0 0 0 Clifford Daugherty Vice Chairman 1.00 X X 0 0 0 Roger Edrington Secretary (part year) 1.00 X X 0 0 0 Pete Bernardoni Treasurer 1.00 X X 0 0 0 John Jackson President 40.00 X X 114236 0 125197 Jon Blackstad Trustee 1.00 X 0 0 0 Bonnie Gore Trustee 1.00 X 0 0 0 Valerie Hanson Trustee 1.00 X 0 0 0 Laurie Kubicek Trustee 1.00 X 0 0 0 Parnell M Lovelace Jr Trustee 1.00 X 0 0 0 Brett Neal Trustee 1.00 X 0 0 0 Mike Novak Trustee 1.00 X 0 0 0 Laura Chiappe Trustee 1.00 X 0 0 0 Edward Lee Trustee 1.00 X 0 0 0 Chris Mann Trustee 1.00 X 0 0 0 Steven Olds Trustee 1.00 X 0 0 0 David Shafer Trustee (Part Year) 1.00 X 0 0 0 David Punt Chief Financial Officer 40.00 X 65162 0 106395 Judy Rentz Chief Operations Officer 40.00 X 120000 0 47260 299398 0 278852 2 0 1 0 Reeve-Knight Construction 128 Ascot Drive Roseville CA 95661 Construction 3933347 Bon Appetit 100 W Temple St Los Angeles CA 900740196 Food Services 1251973 RuffaloCody Holdings LLC PO Box 3018 Cedar Rapids IA 524063018 Bulk Mailings 314302 Clean It Janitorial Services LLC 4005 Manzanita Ave 6-233 Carmichael CA 95608 Janitorial Services 201744 KYMX-FM (CBS Radio) PO Box 100182 Pasadena CA 91189 Radio advertising 115823 6 212137 3722582 1562816 3934719 Traditional Education 611710 32766643 32766643 Adult Degree Program 611710 2897783 2897783 Graduate Program 611710 1775871 1775871 37440297 132853 132853 2276223 2273340 2883 2883 2883 78707 212137 112197 -33490 -33490 41477262 37440297 0 102246 11549760 11549760 592757 502076 54874 35807 270167 115697 77859 76611 10940450 9344447 1006492 589511 2486574 1370477 851869 264228 743814 644051 72913 26850 88390 48089 40301 91373 91373 18777 18777 2149251 1767681 124399 257171 536202 484571 89 51542 921661 419489 399380 102792 126628 126214 14 400 2120155 1799819 320336 643421 593409 11451 38561 61575 50378 4655 6542 3164266 2990231 174035 2963186 2911992 15853 35341 183910 43430 140480 Student activities 354593 351784 2809 Academic materials 329961 277682 2690 49589 Event expenses 312233 230470 65058 16705 Mission trips 267043 267043 0 511568 174785 148473 188310 41427715 36015486 3629159 1783070 1571 1579 2473698 2538634 375000 156282 302058 18408 15082 271553 355525 103953813 14139109 89097661 89814704 2603182 2879141 5085160 5085160 272329 287445 99979844 101654328 1936852 1800601 958993 938185 74612847 73415826 590416 3375651 78099108 79530263 X 18503034 18608652 705007 697445 2672695 2817968 21880736 22124065 99979844 101654328 49547 193782 0 X X 0 1 X 1 1 1 X 2069563 5250497 5900499 3591789 3934719 20747067 2069563 5250497 5900499 3591789 3934719 20747067 5561151 15185916 81339 109790 158641 24454 132853 507077 60833 72587 91511 97948 78707 401586 21655730 154677836 0.70120 0.64770 X Schedule A, Part II, Line 10, Explanation of Other Income: Gross Fundraising Event Fees - 2012 Amount: $ 60,833. 2013 Amount: $ 72,587. 2014 Amount: $ 91,511. 2015 Amount: $ 97,948. 2016 Amount: $ 78,707. 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2603182 137647 271190 71150 2940869 1642730 972559 63823 75930 2603182 1674901 30709 -1202 70605 -8927 1642730 1455436 112534 171104 64173 1674901 3337817 185752 102517 59406 2111244 1455436 0.02420 0.97580 0 0 22742413 22742413 67060183 6867072 60193111 4630720 254215 4376505 9304236 6986983 2317253 216261 30839 185422 89814704 Land 5085160 F 5085160 30233481 193782 193782 30039699 11437563 11437563 41477262 29990152 112197 112197 29877955 11549760 11549760 41427715 Part V, Line 4: Student Scholarships. Part XI, Line 4b - Other Adjustments: Fundraising events -112,197. Student aid netted with revenue per financial statements 11,549,760. Part XII, Line 2d - Other Adjustments: Fundraising events 112,197. Part XII, Line 4b - Other Adjustments: Student aid netted with revenue per financial statements 11,549,760. 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 University Catalogue and Application state that "William Jessup University admits students of any race, color, national and ethnic origin to all the rights, privileges, programs, and activities generally accorded or made available to students at the University. It does not discriminate on the basis of race, color, national and ethnic origin, age, gender, or physical handicap in the administration of its educational policies, employment practices, admissions requirements, or scholarship and loan programs." Schedule E, Part I, Line 6 Federal financial aid funds are received from the U.S. Department of Education under the authority of Title IV of the higher education act. The student financial assistance programs offered by the institution are the College Work Study program (FWS), Supplemental Educational Opportunity Grant program (SEOG), Pell Grant program (PELL), and the Federal Direct Student Loan program. These programs are administered by the institution in accordance with guidelines established by the U.S. Department of Education. East Asia and the Pacific 0 0 Program Services Mission Trips 15591 Central America and the Caribbean 0 0 Program Services Mission trips 25369 East Asia and the Pacific 0 0 Program Services Mission trips 25599 Europe 0 0 Program Services Mission trips 27383 South Asia 0 0 Program Services Mission trips 19816 South America 0 0 Program Services Mission trips 24656 Russia and Neighboring States 0 0 Program Services Mission trips 76795 0 0 0 0 0 0 215209 0 215209 0 0 0 0 0 0 Part I, line 3: Expenditures are accounted for using the accrual method of accounting. University Fund Dinner 199354 174504 24850 659 416 6245 25742 350 40378 Warrior Golf Classic 35938 26765 9173 6220 4368 4567 500 8748 2 55552 10868 44684 3890 2700 7414 290844 212137 78707 659 6636 14503 33009 850 56540 112197 -33490 1 Scholarships 1200 11549760 Part I, Line 2: The financial aid office at William Jessup University requires students to complete the Free Application for Federal Student Aid (FAFSA) form to determine eligibility for Federal, State and institutional grants, scholarships, and loans. This is an equitable formula that measures all assets consistently. Enrollment and eligibility are monitored by the University. X 1 0 X X 0 0 0 0 0 0 0 0 0 John Jackson President 110996 0 0 0 3240 0 17500 0 108027 0 239763 0 0 0 David Punt Chief Financial Officer 65162 0 0 0 0 0 18000 0 88718 0 171880 0 0 0 Judy Rentz Chief Operations Officer 120000 0 0 0 0 0 0 0 47577 0 167577 0 0 0 Part I, Line 1a Because the University is a 501(c)(3) organization under IRS statute, and because the President and other staff members are ordained ministers, the President and other ordained ministers are allowed to designate a portion of their compensation as housing allowance. Such designations are approved in advance and recorded in the Board minutes as required by IRS regulations. The people whom received the housing allowance are below: J. Jackson D. Punt Part I, Line 3 The Board of Trustees determines the salary for the President of the University. The reasonableness of compensation is determined annually using a compensation study. The board approved compensation is documented in the board minutes upon approval. 85625 Tuition Assistance Tuition Remission Derek Martin Son-in-law of John Jackson,President 73297 Wages and other benefits 0 Jennifer Martin Daughter of John Jackson, President 32400 Wages and other benefits 0 Cynthia Shafer Elliott Daughter of David Shafer, Board Trustee 76611 Wages and other benefits 0 Benjamin Huffman Son-in-law of Judy Rentz, COO (HCE) 77859 Compensation and expense reimbursements 0 X 2395 FMV X 4 1542221 Fair market value X Musical Instruments 2 16200 FMV/Appraisal X Jewelry 1 2000 FMV 0 0 1 0 Part I, Column (b): The number of contributions reported is the number of contributions received, not the number of items contributed. Form 990, Part VI, Section A, line 1 The organization has an Executive Committee that has the broad authority to act on behalf of the full board. The Executive Committee consists of the Chairman, Vice Chairman, Secretary, Treasurer, President and 2 trustees. Form 990, Part VI, Section B, line 11b Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990, with Schedule B redacted, is then forwarded to the board prior to filing. Form 990, Part VI, Section B, line 12c The board expects of itself and its members ethical and businesslike conduct. Board members must represent unconflicted loyalty to the interests of the entire organization, superseding any conflicting loyalty such as that to advocacy or interest groups and membership on other boards or staffs. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of the committees with governing board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. To ensure the university operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews are conducted. Form 990, Part VI, Section B, line 15 The executive committee is tasked with the annual performance review and compensation recommendations for the University President. The Board of Trustees shall fix the salary of the President and may fix the salaries of other employees of the Corporation including the other officers. If the Board does not fix the salaries of the other officers, the President shall fix such salaries. The reasonableness of compensation is determined annually using a compensation study for all positions within the University. The board-approved compensation is documented by the Board Chair and notice sent to the Human Resources Department. 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 VII 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 XII, Line 2c: The University has a sub-committee of the board that assumes responsibility for oversight of the audit, its financial statements, and selection of an independent accountant. This process has not changed since the prior year. Irrevocable Perpetual Trust (1) Hold assets and remit income to University CA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0