JUDSON UNIVERSITY A BAPTIST INSTITUTION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- JUDSON UNIVERSITY A BAPTIST INSTITUTION (EIN 36-2515868)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-03-26
- IRS object ID
- 201400859349300120
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-03-26T14:12:50-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363990892 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 972 Emerson Parkway STE A | AddressLine1 |
| City | Greenwood | City |
| State | IN | State |
| ZIP Code | 46143 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362515868 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Judson University A Baptist Institution | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | JUDS | NameControl |
| Phone | 8476282500 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1151 N State Street | AddressLine1 |
| City | Elgin | City |
| State | IL | State |
| ZIP Code | 60123 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | John Potter | Name |
| Title | Vice President | Title |
| Phone | 8476282500 | Phone |
| Date Signed | 2014-03-26 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | David C Moja | Name |
| PTIN | P00747006 | PTIN |
| Phone | 3178852620 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Dr Gene C Crume | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1151 N State Street | AddressLine1 |
| City | Elgin | City |
| State | IL | State |
| ZIP Code | 60123 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 36214501 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.judson.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1963 | YearFormation |
| State Legal Domicile | IL | StateLegalDomicile |
| Activity Or Mission Description | Four year private, Christian liberal arts university | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 23 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 20 | NbrIndependentVotingMembers |
| Total Nbr Employees | 837 | TotalNbrEmployees |
| Total Nbr Volunteers | 300 | TotalNbrVolunteers |
| Total Gross UBI | 54956 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -62 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 3092667 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2648035 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 29080332 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 28522447 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 249590 | InvestmentIncomePriorYear |
| Investment Income Current Year | 318864 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 225629 | OtherRevenuePriorYear |
| Other Revenue Current Year | -108573 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 32648218 | TotalRevenuePriorYear |
| Total Revenue Current Year | 31380773 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 9333541 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 9695980 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 13471344 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 12256550 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 9371 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 26626 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 648533 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 10527311 | OtherExpensePriorYear |
| Other Expenses Current Year | 10560029 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 33341567 | TotalExpensesPriorYear |
| Total Expenses Current Year | 32539185 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -693349 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -1158412 | RevenuesLessExpensesCY |
| Total Assets BOY | 58095158 | TotalAssetsBOY |
| Total Assets EOY | 58668341 | TotalAssetsEOY |
| Total Liabilities BOY | 13523586 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 13572073 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 44571572 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 45096268 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 21598432 | Expense |
| Grants | 7359825 | Grants |
| Revenue | 21654195 | Revenue |
| Description | Liberal Arts Instruction - Provided instruction and related services to 782 traditional students , 29 post-bachelor of arts students, and 104 students in the master's programs. Counting all types of instruction, Judson graduated 262 students with baccalaureate degrees and 82 students with master's degrees. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 3978658 | Expense |
| Grants | 1367757 | Grants |
| Revenue | 4007006 | Revenue |
| Description | Housing and food service - Provided housing and related services to approximately 66% of the above traditional and graduate students. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2841899 | Expense |
| Grants | 968398 | Grants |
| Revenue | 2866727 | Revenue |
| Description | Adult Continuing Education - Provided instruction and related services to 256 students. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 28418989 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 1 | CollectionsOfArt |
| Credit Counseling | 1 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 1 | MoreThan5000KToIndividuals |
| Professional Fundraising | 1 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 1599 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 837 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form1098 C Filed | 1 | Form1098CFiled |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 23 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 20 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | IL | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | John R Potter | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8476282500 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1151 N State Street | AddressLine1 |
| City | Elgin | City |
| State | IL | State |
| ZIP Code | 60123 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (30 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Mrs Carol Thompson | |||||||
| Chairman | 1.00 | X | X | 0 | 0 | 0 | |
| Dr Randy Gauger | |||||||
| Vice Chairman | 1.00 | X | X | 0 | 0 | 0 | |
| Rev Greg Huguley | |||||||
| Secretary | 1.00 | X | X | 0 | 0 | 0 | |
| Rev Nathaniel Edmond | |||||||
| Treasurer | 1.00 | X | X | 0 | 0 | 0 | |
| Mrs Nancy Binger | |||||||
| Vice President | 1.00 | X | X | 0 | 0 | 0 | |
| Mrs Victoria Zimmerman part year | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dr Nate Adams | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Mr Marco Alvarez part year | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Mr Fred Broling | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Mr Shawn Casey | |||||||
| 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 | ||
| Mr Devlin Donaldson | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Mrs Cynthia Hoag | |||||||
| 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 | ||
| Dr Karen Maudlin | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dr Rob McCleland | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Mr Richard Naponelli | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Mr Kevin Noe | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Mr Michael Pepe | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Mr John M Shales | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Mrs Fran Street | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Mr Bruce Strom | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Mr Timothy Winters | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Mr John R Potter | |||||||
| Vice President | 40.00 | X | 70316 | 0 | 26792 | ||
| Dr Will A Friesen | |||||||
| Provost | 40.00 | X | 46279 | 0 | 34 | ||
| Dr Gene Crume | |||||||
| President | 40.00 | X | 0 | 0 | 0 | ||
| Mr William Crothers part year | |||||||
| Interim President | 40.00 | X | 84689 | 0 | 323 | ||
| Mr Dale Simmons part year | |||||||
| Provost | 40.00 | 120451 | 0 | 22146 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 321735 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 49295 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Aramark Corporation | |||||
| 24818 Network Pl | Chicago | IL | 60690 | Plant Maintenance | 1370440 |
| Creative Dining Services Inc | |||||
| 1 Royal Park Drive Suite 3 | Zeeland | MI | 49464 | Food Service | 1231205 |
| TIAA-CREF | |||||
| 8907 Timbers Pointe Dr | Tinley Park | IL | 60477 | Retirement Trustee | 683105 |
| Judson University Bookstore #555 | |||||
| 1151 N State Street | Elgin | IL | 60123 | Retailer of Books | 343176 |
| LFLP | |||||
| 1055 Featherstone Road Suite B | Rockford | IL | 61107 | Commercial Lessor | 277914 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 8 | NumberOfContractorsGT100K |
| Fundraising Events | 314675 | FundraisingEvents |
| Government Grants | 179152 | GovernmentGrants |
| All Other Contributions | 2154208 | AllOtherContributions |
| Noncash Contributions | 71086 | NoncashContributions |
| Total Contributions | 2648035 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition and Fees | 900099 | 23377376 | 23377376 |
| Auxiliary Enterprises | 900099 | 4964604 | 4964604 |
| Other Revenue | 900099 | 180467 | 180467 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 28522447 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 326320 | TotalRevenueColumn |
| Exclusion | $326,320 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 15565 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 10084 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 5481 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5481 | TotalRevenueColumn |
| Related Or Exempt Function Income | 5481 | RelatedOrExemptFunctionIncome |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 4548433 | Securities |
| Other | 6850 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 4546234 | Securities |
| Other | 16505 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2199 | Securities |
| Other | -9655 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -7456 | TotalRevenueColumn |
| Exclusion | -$7,456 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 91895 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 314675 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 260905 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -169010 | TotalRevenueColumn |
| Exclusion | -$169,010 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|
| Conf. Services & Other | 721000 | 40171 | 40171 |
| Gymnasium Usage Fees | 531120 | 14785 | 14785 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 54956 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 31380773 | TotalRevenueColumn |
| Related Or Exempt Function Income | 28527928 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 54956 | UnrelatedBusinessRevenue |
| Exclusion | $149,854 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9683980 | Total |
| Program Services | 9683980 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12000 | Total |
| Program Services | 12000 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 475868 | Total |
| Management And General | 475868 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37929 | Total |
| Program Services | 37929 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9704848 | Total |
| Program Services | 9029272 | ProgramServices |
| Management And General | 384132 | ManagementAndGeneral |
| Fundraising | 291444 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 295949 | Total |
| Program Services | 268707 | ProgramServices |
| Management And General | 12769 | ManagementAndGeneral |
| Fundraising | 14473 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1013434 | Total |
| Program Services | 879639 | ProgramServices |
| Management And General | 68872 | ManagementAndGeneral |
| Fundraising | 64923 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 728522 | Total |
| Program Services | 632416 | ProgramServices |
| Management And General | 61983 | ManagementAndGeneral |
| Fundraising | 34123 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 81869 | Total |
| Management And General | 81869 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 48824 | Total |
| Management And General | 48824 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26626 | Total |
| Fundraising | 26626 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 88381 | Total |
| Management And General | 88381 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2143585 | Total |
| Program Services | 1940702 | ProgramServices |
| Management And General | 194925 | ManagementAndGeneral |
| Fundraising | 7958 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 311411 | Total |
| Program Services | 301281 | ProgramServices |
| Management And General | 4486 | ManagementAndGeneral |
| Fundraising | 5644 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 533116 | Total |
| Program Services | 299742 | ProgramServices |
| Management And General | 167418 | ManagementAndGeneral |
| Fundraising | 65956 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 362503 | Total |
| Program Services | 297572 | ProgramServices |
| Management And General | 18147 | ManagementAndGeneral |
| Fundraising | 46784 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1471519 | Total |
| Program Services | 1119724 | ProgramServices |
| Management And General | 351795 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 590926 | Total |
| Program Services | 375780 | ProgramServices |
| Management And General | 202542 | ManagementAndGeneral |
| Fundraising | 12604 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30027 | Total |
| Program Services | 27723 | ProgramServices |
| Management And General | 1292 | ManagementAndGeneral |
| Fundraising | 1012 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 118741 | Total |
| Management And General | 118741 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1699925 | Total |
| Program Services | 883961 | ProgramServices |
| Management And General | 815964 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13417 | Total |
| Management And General | 13417 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Food service | 1197164 | 1193594 | 2285 | 1285 |
| Construction/repair | 683596 | 341798 | 341798 | |
| Text book | 404693 | 404693 | ||
| R&M equipment | 240717 | 206432 | 12413 | 21872 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 539615 | Total |
| Program Services | 482044 | ProgramServices |
| Management And General | 3742 | ManagementAndGeneral |
| Fundraising | 53829 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32539185 | Total |
| Program Services | 28418989 | ProgramServices |
| Management And General | 3471663 | ManagementAndGeneral |
| Fundraising | 648533 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 894047 | BOY |
| EOY | 691925 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1138434 | BOY |
| EOY | 1117480 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 596499 | BOY |
| EOY | 757893 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 388087 | BOY |
| EOY | 200986 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 66607652 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 24636481 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 42556279 | BOY |
| EOY | 41971171 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10698781 | BOY |
| EOY | 12044320 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 116270 | BOY |
| EOY | 132721 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1571455 | BOY |
| EOY | 1622177 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 135306 | BOY |
| EOY | 129668 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58095158 | BOY |
| EOY | 58668341 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3230530 | BOY |
| EOY | 2952388 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 500189 | BOY |
| EOY | 822362 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7610000 | BOY |
| EOY | 7610000 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7028 | BOY |
| EOY | 22475 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 95378 | BOY |
| EOY | 60859 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 600000 | BOY |
| EOY | 600000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1480461 | BOY |
| EOY | 1503989 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13523586 | BOY |
| EOY | 13572073 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31986914 | BOY |
| EOY | 30777295 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5977375 | BOY |
| EOY | 7552887 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6607283 | BOY |
| EOY | 6766086 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44571572 | BOY |
| EOY | 45096268 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58095158 | BOY |
| EOY | 58668341 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -1158412 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 1683108 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Art Public Exhibition Amts ArtPublicExhibitionAmts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | 1200 | RevenuesIncluded |
| Assets In Part X | 146376 | AssetsInPartX |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Scholar Research | X | CollectUsedForScholarResearch |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Solicited Assets For Sale | 0 | SolicitedAssetsForSale |
| Agent Trustee Etc | 0 | AgentTrusteeEtc |
| Included On FS | 1 | IncludedOnFS |
| Explanation In Part XIII | X | ExplanationInPartXIII |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 11391503 | BeginningOfYearBalance |
| Contributions | 478129 | Contributions |
| Investment Earnings Or Losses | 1928727 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 194728 | GrantsOrScholarships |
| End Of Year Balance | 13603631 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10562443 | BeginningOfYearBalance |
| Contributions | 507488 | Contributions |
| Investment Earnings Or Losses | 526767 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | -205195 | GrantsOrScholarships |
| Administrative Expenses | 410390 | AdministrativeExpenses |
| End Of Year Balance | 11391503 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 9562503 | BeginningOfYearBalance |
| Contributions | 106143 | Contributions |
| Investment Earnings Or Losses | 1684338 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 218285 | GrantsOrScholarships |
| Administrative Expenses | 572256 | AdministrativeExpenses |
| End Of Year Balance | 10562443 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 7640901 | BeginningOfYearBalance |
| Contributions | 400139 | Contributions |
| Investment Earnings Or Losses | 991023 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 195922 | GrantsOrScholarships |
| Administrative Expenses | -726362 | AdministrativeExpenses |
| End Of Year Balance | 9562503 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.19840 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.30420 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.49740 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 1 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 1148900 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 930671 | OtherCostOrOtherBasis |
| Book Value | 2079571 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 49425057 | OtherCostOrOtherBasis |
| Depreciation | 14329040 | Depreciation |
| Book Value | 35096017 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5763237 | OtherCostOrOtherBasis |
| Depreciation | 3551339 | Depreciation |
| Book Value | 2211898 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6388786 | OtherCostOrOtherBasis |
| Depreciation | 5111696 | Depreciation |
| Book Value | 1277090 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 232080 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 2718921 | OtherCostOrOtherBasis |
| Depreciation | 1644406 | Depreciation |
| Book Value | 1306595 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 41971171 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Refundable loan program | $1,247,559 |
| Refundable deposits | $90,952 |
| Annuities payable | $165,478 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1503989 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 23552425 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 1683108 | NetUnrealizedGainsInvestments |
| Other Revenues | 260905 | OtherRevenues |
| Revenue Not Rptd F990 | 1944013 | RevenueNotRptdF990 |
| Revenue Subtotal | 21608412 | RevenueSubtotal |
| Investment Expenses Not Included | 88381 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 9683980 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 9772361 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 31380773 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 23027729 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 260905 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 260905 | ExpensesNotRptdF990 |
| Expenses Subtotal | 22766824 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 88381 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 9683980 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 9772361 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 32539185 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 IV, Line 2b: | The University acts as the custodian for many Student Organizations on campus. | |
| Part V, Line 4: | The University's endowment consists of approximately 165 individual funds established primarily for scholarship purposes. | Description of Intended Use of Endowment Funds: |
| Part X, Line 2: | The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of June 30, 2013 and 2012, the University had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The University files information tax returns in the U.S. and Illinois. The University is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2008. | Description of Uncertain Tax Positions Under FIN 48: |
| Fundraising expenses on Part VIII, Line 8b 260,905. | Part XI, Line 2d - Other Adjustments: | |
| Financial aid 9,683,980. | Part XI, Line 4b - Other Adjustments: | |
| Fundraising expenses on Part VIII, Line 8b 260,905. | Part XII, Line 2d - Other Adjustments: | |
| Financial aid 9,683,980. | Part XII, Line 4b - Other Adjustments: |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Explanation of Nondiscriminatory Policy Publication | Schedule E, Part I, Line 3 | The policy is available at www.judson.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. |
| Explanation of Government Financial Assistance | 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, MAP Grants, and PA Educational Grant. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable (3 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| Central America and the Caribbean | 0 | 0 | Program Services | Mission trips | 75659 |
| Sub-Saharan Africa | 0 | 0 | Program Services | Mission trips | 57087 |
| South Asia | 0 | 0 | Grants to Recipients | 12000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 144746 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 144746 | TotalAmountSpent |
Grants To Ind Outside US GrantsToIndOutsideUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Assistance | Stipend | TypeOfAssistance |
| Region | South Asia | Region |
| Number Of Recipients | 1 | NumberOfRecipients |
| Amount Of Cash Grant | 12000 | AmountOfCashGrant |
| Manner Of Cash Disbursement | ACH transfer | MannerOfCashDisbursement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Procedure for Monitoring Grants Outside the U.S.: | Schedule F, Part I, Line 2: Funds are wire transferred to foreign organizations. Receipts are submitted by trip volunteers. |
| Method Used to Acccount for Expenditures: | Schedule F, Part I, Line 3: Exenditures are accounted for using the accrual method of accounting. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Solicitation Of Non Govt Grants | X | SolicitationOfNonGovtGrants |
| Solicitation Of Govt Grants | X | SolicitationOfGovtGrants |
| Special Fundraising Events | X | SpecialFundraisingEvents |
| Agreement Ref Fundraising | 1 | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Individual | Ruffalo Cody | NameOfIndividual |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 3018 | AddressLine1 |
| City | Cedar Rapids | City |
| State | IA | State |
| ZIP Code | 52406 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Phone-a-thon services | Activity |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFunds |
| Gross Receipts | 16995 | GrossReceipts |
| Amount Retained By Contractor | 26626 | AmountRetainedByContractor |
| Net To Organization | -9631 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | 16995 | TotalGrossReceipts |
| Total Retained By Contractors | 26626 | TotalRetainedByContractors |
| Total Net To Organization | -9631 | TotalNetToOrganization |
| Licensed States | IL | LicensedStates |
| Licensed States | NJ | LicensedStates |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | World Leader's Forum | NameOfEvent1 |
| Gross Receipts Event1 | 406570 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 314675 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 91895 | GrossRevenueEvent1 |
| Food And Beverage Event1 | 3456 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 206198 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 51251 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 406570 | GrossReceiptsTotal |
| Charitable Contributions Total | 314675 | CharitableContributionsTotal |
| Gross Revenue Total Events | 91895 | GrossRevenueTotalEvents |
| Food And Beverage Total Events | 3456 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 206198 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 51251 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 260905 | DirectExpenseSummaryEvents |
| Net Income Summary | -169010 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Scholarships | TypeOfGrant |
| Number Of Recipients | 804 | NumberOfRecipients |
| Amount Of Cash Grant | 9683980 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, 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. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | City of Elgin Kane and Cook Counties IL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 366005862 | IssuerEIN |
| CUSIP Number | 286344AC0 | CUSIPNumber |
| Date Issued | 2006-05-24 | DateIssued |
| Issue Price | 9500000 | IssuePrice |
| Description Of Purpose | Refund '96 bond/finance new building | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Amount Retired | 1890000 | AmountRetired |
| Total Proceeds | 9820984 | TotalProceeds |
| Issuance Costs From Proceeds | 150340 | IssuanceCostsFromProceeds |
| Credit Enhancement | 84184 | CreditEnhancement |
| Capital Expenditures | 8016460 | CapitalExpenditures |
| Other Spent Proceeds | 1570000 | OtherSpentProceeds |
| Year Of Subst Completion | 2007 | YearOfSubstCompletion |
| Current Refunding | 1 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 1 | MngmentCntrctBondFinancdPrprty |
| Engage Bond Counsel Contracts | 1 | EngageBondCounselContracts |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Prcntge Prvt Business Use By Others | 0.00100 | PrcntgePrvtBusinessUseByOthers |
| Total Private Business Use | 0.00100 | TotalPrivateBusinessUse |
| Bond Iss Meet Prvt Security Pay Test | 0 | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedProp |
| Non Qualified Bond Remed Procdrs | 1 | NonQualifiedBondRemedProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiled |
| Rebate Not Due Yet | 0 | RebateNotDueYet |
| Exception To Rebate | 1 | ExceptionToRebate |
| No Rebate Due | 0 | NoRebateDue |
| Variable Rate Issue | 1 | VariableRateIssue |
| Hedge Identified In Books And Recds | 1 | HedgeIdentifiedInBooksAndRecds |
Name Of Hedge Provider NameOfHedgeProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JP Morgan Chase | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 10.000000000000 | TermOfHedge |
| Superintegrated Hedge | 1 | SuperintegratedHedge |
| Hedge Terminated | 0 | HedgeTerminated |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Written Proc To Monitor Reqs | 1 | WrittenProcToMonitorReqs |
Form990 Schedule K Part V Form990ScheduleKPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Proc To Undertk Corrective Action | 1 | ProcToUndertkCorrectiveAction |
Form990 Schedule K Part VI Form990ScheduleKPartVI (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Schedule K, Part II, Line 3 | Total proceeds of issue | The difference in the amount reported on Part II, Line 3 and the amount reported in Part I, column (e) is due to investment earnings of $320,984. |
| Schedule K, Part III, Line 9, Schedule K, Part IV, Line 7 and Part V | Written Policies and Procedures | The organization is currently in the process of implementing and adopting a written policy and procedures regarding the post-issuance compliance of tax-exempt bonds. The policy will be in place by 5/31/14. |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amount Of Grant | 111925 | AmountOfGrant |
| Type Of Assistance | Tuition Assistance | TypeOfAssistance |
Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Mr Brett Lundstrom | |||
| Trustee owned company | 291727 | Insurance | 0 |
| Mr John Shales | |||
| Trustee owned company | 111290 | Construction work | 0 |
| Miss Margaret Street | |||
| Child of trustee | 26887 | Wages | 0 |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 1200 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Current gallery retail | MethodOfDeterminingRevenues |
Clothing And Household Goods ClothingAndHouseholdGoods
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 201 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Fair market value | MethodOfDeterminingRevenues |
Cars And Other Vehicles CarsAndOtherVehicles
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 2095 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Fair market value | MethodOfDeterminingRevenues |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 8 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 63293 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Fair market value | MethodOfDeterminingRevenues |
Food Inventory FoodInventory
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 2 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 1 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Fair market value | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (4 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | Exercise equipment | 1 | 3294 | Fair market value |
| X | Piano | 1 | 1000 | Fair market value |
| X | Gift cards & coupons | 3 | 1 | Fair market value |
| X | Furniture and equipment | 3 | 1 | Fair market value |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Method for Determining Number of Contributions: | Identifier |
| Return Reference | Part I, Column (b): | ReturnReference |
| Explanation | The number of contributors represents the number of contributions received. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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 B, line 11 | The Form 990 is prepared by an independent CPA firm. It was reviewed by the Vice President of Business Affairs and the audit 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. If a conflict were to arise at a board or committee meeting, the interested person would abstain from voting. |
| 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 review committee minutes. The process was last completed during the fiscal year. |
| Form 990, Part VI, Section C, line 19 | Governing documents, conflict of interest policy, and financial statements are available to the public upon request. |