2011-02-15T18:25:56-07:00 2010-06-30 990 2009-07-01 710239576 JOHN BROWN UNIVERSITY JOHN 4795243131 2000 W University Siloam Springs AR 727612121 Kimberly Hadley 4795247117 2011-02-15 2009 2016-02-24 21:20:13Z Charles Pollard 2000 W University Siloam Springs AR 72761 68363005 0 X www.jbu.edu X 1934 AR John Brown University provides Christ-centered education that prepares students to honor God and serve others by developing their intellectual, spiritual and professional lives. JBU serves traditional undergraduate students on its residential campus in Siloam Springs, Arkansas. JBU also offers non-traditional undergraduate degrees through its Advance degree completion program. In addition, The Graduate School at John Brown University serves graduate students. 28 27 1515 100 288869 18213 19899626 25544131 36401264 38570109 4014719 3950406 287321 283075 60602930 68347721 11006723 12238060 0 0 22300814 22724919 0 0 1244104 15265848 17052059 48573385 52015038 12029545 16332683 147540047 168210200 18644069 20305672 128895978 147904528 John Brown University provides Christ-centered education that prepares students to honor God and serve others by developing their intellectual, spiritual and professional lives. JBU serves traditional undergraduate students on its residential campus in Siloam Springs, Arkansas. JBU also offers non-traditional undergraduate degrees through its Advance degree completion program. In addition, the Graduate School at John Brown University serves graduate students. 0 0 24669007 11548356 29828668 Instructional Services: JBU currently enrolls more than 2,000 students in its three primary academic programs: traditional undergraduate, graduate and non-traditional undergraduate (professional studies). Through its instructional services, JBU offers 47 undergraduate majors, 50 undergraduate minors, and six graduate degrees. The faculty to student ratio is 13:1. The top five traditional programs of study, by major enrollment, are: graphic and Web design, engineering, digital media arts, business administration, and biology. The Graduate School offers degrees in business, counseling, and ministry. The graduation rate is consistently above 65 percent, and traditional undergraduate retention is above 75 percent. In addition to major level courses, undergraduates are required to take general education courses that emphasize the integration of intellectual and spiritual development. 7314336 0 0 Student Services: John Brown University offers spiritual formation, wellness, counseling, and career development services to traditional undergrad, professional studies and graduate students and, on a limited basis, to the broader JBU community. JBU also offers traditional undergraduate students opportunities to compete in NAIA intercollegiate athletic competition. Student services covers a broad variety of co-curricular activities which help students in personal and professional development. 6287780 689704 6900047 Auxiliary Services: John Brown University offers a traditional residential undergraduate program at its Siloam Springs campus, a formational part of the JBU educational experience. The university requires non-local traditional undergraduate students who do not have senior status to live on campus. JBU has a wide variety of campus housing, including four residential halls, town homes, apartments and duplexes. During the traditional academic year, JBU provides full cafeteria service to students. 6243106 0 1569307 General/Other: JBU enriches the student's educational experience through academic support in the form of library services and registrar services. The University is also the home to two endowed centers, The Center for Relationship Enrichment and The Soderquist Center for Business and Ethics. 6243106 0 1569307 44514229 1 1 0 0 1 0 1 0 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 1 1 0 0 1 100 0 1 1515 1 1 1 1 EI 0 0 0 0 0 0 0 1 1 0 0 0 28 27 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 1 1 X John Brown University 4795247117 2000 W University Siloam Springs AR 727612121 Sharon S Wasson 0 X 0 0 0 Diane N Willits 0 X 0 0 0 Holly Robason Beitel 0 X 0 0 0 John E Brown III 0 X 0 0 0 Robert V Cupp 0 X 0 0 0 William C Naramore 0 X 0 0 0 Nick Petelski 0 X 0 0 0 Lee R Sale 0 X 0 0 0 Ruth H Smith 0 X 0 0 0 Hendrick Lorentz 0 X 0 0 0 Phillip Porter 0 X 0 0 0 Roger L Cross 0 X 0 0 0 Michael R Kairis 0 X 0 0 0 Sharon J Bell 0 X 0 0 0 William J Berry 0 X 0 0 0 Michael S King 0 X 0 0 0 T Richard Medlock 0 X 0 0 0 Mark C Simmons 0 X 0 0 0 Marvin G Spees 0 X 0 0 0 David H LeVan 0 X 0 0 0 Robert W Jackson Jr 0 X 0 0 0 Lavenski Smith 0 X 0 0 0 Don Williams 0 X 0 0 0 Rollin L Ford 0 X 0 0 0 Stephen R Genheimer 0 X 0 0 0 Wayne Hardy 0 X 0 0 0 Keith Holmberg 0 X 0 0 0 Alan Lee 0 X 0 0 0 Charles Pollard 40 X 202522 0 66232 Edward Ericson 40 X 101184 0 21573 Kimberly M Hadley 40 X 93624 0 12121 Dr Gary Oliver 40 X 149540 0 24686 John Carmack 40 X 102554 0 19244 James Krall 40 X 103254 0 24007 752678 0 167863 6 0 1 0 Designer Tile and Tops 904 N Carl Siloam Springs AR 72761 Flooring and tiling 106960 1 0 0 0 0 1825377 23718754 2162253 25544131 Tuition and Fees 611310 29828668 29828668 0 0 Auxiliary Enterprises 611310 6900047 6900047 0 0 Public Service 611310 1569307 1569307 0 0 Health Complex 713940 272087 0 272087 0 0 0 0 0 38570109 3950406 3950406 0 0 0 0 0 0 266293 266293 0 0 32066 0 15284 0 16782 0 16782 0 16782 0 0 0 0 0 68347721 42514721 288869 0 0 0 12238060 12238060 0 0 0 0 740497 298500 333997 108000 0 0 0 0 16958411 13989995 2408898 559518 940172 751893 159224 29055 2932738 2291791 583389 57558 1153101 941468 178266 33367 0 0 0 0 87538 7151 65996 14391 64937 6950 57987 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 684055 509894 0 174161 4183640 3158782 845115 179743 345248 190185 145706 9357 0 0 0 0 478338 466338 12000 0 1083858 956920 68987 57951 0 0 0 0 369908 281770 69876 18262 424543 361312 63231 0 0 0 0 0 2832781 2534477 298304 0 529694 252782 276912 0 Operations and Maintenance of Plant 2089836 1398278 688817 2741 Auxiliary (net of wages and depreciation) 3877683 3877683 0 0 0 0 0 0 52015038 44514229 6256705 1244104 0 0 17379892 18032832 6794518 11720820 735651 553165 0 0 0 0 2273781 2799840 0 3400000 0 0 108923694 37750360 62502032 71173334 45803457 49163030 8872954 9222594 0 0 0 3177762 2144585 147540047 168210200 5350366 5770076 1468519 1447129 1140965 1103276 9215185 9678916 0 0 0 0 1469034 2306275 18644069 20305672 X 60967200 72307594 22239536 23833796 45689242 51763138 128895978 147904528 147540047 168210200 X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2 0 0 0 155237 0 647447 0 1 1 0 34850 0 0 X 0 58974451 5653296 5758117 3074118 0 0 67311746 71242710 2817814 -12022369 3063704 0 0 58974451 0.18 0.82 0 0 0 17000 217254 234254 2352265 95179406 29463420 68068251 0 0 0 0 0 10002982 7332153 2670829 0 1154787 954787 200000 71173334 9100448 F 0 Cash surrender value of life insurance policies 122146 F 9222594 Charitable Trust Investments 1347356 Beneficial interest in trusts held by others 797229 2144585 0 Construction retainage payable 1049697 Annuity, trusts, and retirement obligations payable 1256578 2306275 68347721 52015038 16332683 2456907 0 -217974 0 393710 2632643 18965326 58785528 2440125 0 0 235742 2675867 56109661 0 12238060 12238060 68347721 39776978 0 0 0 0 0 39776978 0 12238060 12238060 52015038 SchD_P03_S00_L04 Schedule D, Part III, Line 4 The University holds various pieces of art, which are displayed for the educational enrichment of our students. As proposed by writer John Henry Newman in Idea of a University, a broad intellectual environment including the arts provides a robust academic experience for students. As such, all JBU students, regardless of major, benefit from displays of art within the educational context. SchD_P05_S00_L04 Schedule D, Part V, Line 4 Endowed funds fund scholarships administered by the university in accordance with guidelines established together by the donor and the university. Endowed Scholarships live on in perpetuity, distributing funds to deserving students year after year. The funds given to the university are invested, and 5 percent of the five-year average market value of the funds is awarded to students in the form of annual scholarships. Endowed funds also support several non-scholarship projects including two centers, The Center for Relationship Enrichment and The Soderquist Center for Leadership and Ethics. SchD_P10_S00_L00 Schedule D, Part X On July 1, 2009, the University adopted the new provisions of the Income Tax Topic of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). These provisions clarify the accounting for uncertainty in tax positions and prescribe guidance related to the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The tax benefit from an uncertain tax position is only recognized in the consolidated statement of financial position if the tax position is more likely than not to be sustained upon an examination, based on the technical merits of the position. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of June 30, 2010, the University had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. SchD_P11_S00_L08 Schedule D, Part XI, Line 8 Annuities and trusts actuarial change. SchD_P12_S00_L02d Schedule D, Part XII, Line 2d Annuties and trusts actuarial adjustments along with a small gain from the disposal of an asset. SchD_P12_S00_L04b Schedule D, Part XII, Line 4b Grants and scholarships included as discounts on the financials SchD_P13_S00_L04b Schedule D, Part XIII, Line 4b Grants and scholarships included as discounts on the financials 1 1 1 The University's nondiscriminatory statement is included in local and regional newspaper advertising. 1 1 1 1 0 0 0 0 0 0 0 0 1 0 The federal government awards the University various monies restricted for student financial aid. The monies are awarded through three federal programs: Pell Grant (Pell), Federal Supplemental Educational Opportunity Grant (FSEOG), and Federal Work Study (FWS). Pell provides eligible students a foundation of financial aid to assist with defraying the costs of post-secondary education. Because the grants are classified as passthrough grants in the amount of $2,314,554 and $1,378,936 for the years ending June 30, 2010 and 2009, respectively, they are excluded from income and expense on these combined statements. The FSEOG program provides need based grants to low income undergraduate students to promote access to post-secondary education. The University received and disbursed $128,291 and $88,076 of FSEOG awards during the years ended June 30, 2010 and 2009, respectively. 1 Europe (including Iceland and Greenland) 0 2 Program Services Irish Studies includes a semester program as well as a six-week, nine credit hour program designed for all majors. Travel to Dublin, Belfast, Derry, Sligo, Enniskillen, Bushmills, and many more places. Visit Stormont, Northern Ireland's parliament and chat with members face to face. Visit spots where great Irish authors, such as W.B. Yeats, penned some of their greatest works. 400720 Central America and the Caribbean 0 0 Program Services Projects address a variety of topics, such as market economics, entrepreneurship, financial literacy, personal success skills, environmental sustainability and business ethics. Rather than mandating a uniform set of projects, teams are encouraged to work within the framework of these topics while adapting their approach to the diverse needs of people in different communities. They help aspiring entrepreneurs achieve success, equip the unemployed with skills to find productive employment, teach families how to gain financial security, and bring economic development to struggling neighborhoods. 150220 0 2 550940 1 SPEC HIGH SCHOOL DISCOUNTS 24 41106 ACADEMIC SCHOLARSHIPS 626 3561941 MUSIC SCHOLARSHIPS 62 95250 SPECIAL HIGH SCHOOL SCHOLARSHIPS 1 900 TUITION EXCHANGE 6 99176 JBU NEED GRANT SCHOLARSHIP 758 2195653 INTERNATIONAL STUDENT SCHOLARS 52 244040 ATHLETIC SCHOLARSHIPS 109 1272112 I LEAD DIRECTORS 4 14800 CORPORATE DISCOUNTS 38 72516 GRANT SUPPORTED SCHOLARSHIP 1 42490 GRANT SUPPORTED SCHOLARSHIP 3 16150 TRIO GRANT SUPPORTED SCHOLARSHIP 11 44294 GRADUATE SCHOLARSHIPS 30 45748 GA SCHOLARSHIPS 21 154250 WISP 60 1893843 ENDOWED SCHOLARSHIPS 440 1301967 FUNDED SCHOLARSHIP EXPENSE 135 500147 F S E O G 218 173733 AR OPPORTUNITIES GRANT 6 11750 AR CHALLENGE GRANT 79 211125 GOVERNOR'S SCHOLARSHIPS 18 245000 ARKANSAS GOVERNORS PRGM 12 20564 ARKANSAS WORKFORCE IMPR 63 62085 SchI_P01_S00_L02 Schedule I, Part I, Line 2 Although students and their families bear the primary responsibility for meeting costs, many find they cannot pay the full cost of an education by themselves. In most cases, a financial aid package will involve family contributions, acceptance of federal assistance (including grants and loans), and financial aid from John Brown University. These financial assistance programs help fill the gap between the amount your family is expected to pay and the total educational cost. The amount the family is expected to pay is based on information provided on the Free Application for Federal Student Aid (FASFA). X X 1 1 X X 0 0 0 0 0 0 0 0 0 Charles Pollard 202522 0 0 0 34897 0 0 0 31335 0 268754 0 231057 0 Edward Ericson 101184 0 0 0 0 0 0 0 21573 0 122757 0 116442 0 Dr Gary Oliver 149540 0 0 0 0 0 0 0 24686 0 174226 0 171000 0 John Carmack 102554 0 0 0 0 0 0 0 19244 0 121798 0 0 0 James Krall 103254 0 0 0 1970 0 0 0 22037 0 127261 0 0 0 Kimberly M Hadley 93624 0 0 0 0 0 0 0 12121 0 105745 0 0 0 SchJ_P01_S00_L01a Schedule J, Part I, Line 1a From time to time it is deemed in the best interest of the university for the president's wife to accompany the president on certain purpose related travel. The president receives a housing allowance in recognition of the use of the president's residence for univeristy business. City of Siloam Springs Arkansas Purblic Educaton Facilities Board 521536674 827176EC8 2000-12-28 10000000 Acquisition, construction, and equipping of certain capital improvements 1 1 City of Siloam Springs Arkansas Public Education Facilities Board 521536674 827176EM6 2002-06-05 2445000 To avance refund $2,665,000 of outstanding Capital Improvement Revenue Bonds Series 1995 and 1995B 0 0 City of Siloam Springs Arkansas Public Education Facilities Board 521536874 827176FJ2 2009-12-17 9461811 To advance refund $8,535,000 of outstanding Capital Improvement Revenue Bonds, Series 2000 0 0 10000000 0 0 0 489466 0 9510534 2000 0 0 1 1 2445000 0 2441868 3132 58227 0 0 2002 0 1 0 1 9461811 342075 8950930 3406 165400 0 0 2009 0 1 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Mary Eva George Wife of former trustee 11000 Payments related to development work 0 Soderquist Family Foundation Former trustee 208050 Leasing of conference faciltities 0 X 1 6000 Appraisal X 2870 Market value X 2660 Market value X 1 2350 Kelly blue book X 1 91093 Market value X 1 2000000 Appraisal X 1 55280 Appraisal X 1 100 Market value X Miscellaneous equipment 1 1800 Market value 0 0 1 1 SchM_P01_S00_L32b Schedule M, Part I, Line 32b JBU has contracted with a local realtor to assist in the selling of commercial property. F990_P06_S0B_L11 Form 990, Part VI, Section B, Line 11 Upon the completion of the 990 the document is reviewed by the audit subcommittee of the board of trustees. Copies are made available to all trustees for their review upon request F990_P06_S0B_L12c Form 990, Part VI, Section B, Line 12c Any Board member, or a member of a committee of the board, who perceives a possible conflict of interest involving a matter before the Board shall identify that interest to the other members of the Board or the Committee as a matter of record. The Board or Committee Chairman shall then make a determination whether or not that interest is both (1) conflicting and (2) material. If the Board or Committee Chairman determines that a material conflict of interest does exist, that member shall refrain from any further discussion on that issue except as requested for information by the board or committee and shall abstain from voting, such abstention being noted in the meeting record. A quorum of the Board or committee must exist without that member's presence being needed. The Chairman shall determine whether it is appropriate to ask the conflicted individual to be absent during discussion. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 The Executive Committee of the Board reviews, discusses, and approves the proposed salary amounts for the members of the President's cabinet as submitted by the President. The salaries are benchmarked against national comparison data from the Council for Christian Colleges & Universities (CCCU). Presidential salary and benefits, also benchmarked with CCCU comparison data, are determined and approved by the Executive Committee of the Board. During this process, the Executive Committee attempts to maintain an appropriate balance of executive compensation levels compared to other salary levels within the institution. F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 Governing documents, conflict of interest policy, and financial statements are madeavailable to the public. Upon request copies of said documents are made and delivered to the requestee. Beaver Lake Joint Venture 2000 West University Siloam Springs AR 72761 486183661 Real estate AR John Brown University Unrelated 0 11327 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Beaver Lake Joint Venture a-i 0