2024-05-10T16:06:42-05:00 2023-06-30 PwC US Tax LLP 101 SEAPORT BLVD SUITE 500 BOSTON MA 02210 990 2022-07-01 222506553 JOHN NICHOLAS BROWN CENTER FOR THE ADVANCEMENT OF ACADEMIC SCHOLARSHIP FOR THE P % BROWN UNIVERSITY JOHN 4018631743 CONTROLLERS OFFICE BOX J PROVIDENCE RI 02912 CHARLENE SWEENEY AVP & CONTROLLER 4018631743 2024-05-06 true CHARLENE SWEENEY XXX-XX-XXXX PAUL J TANIS P01441612 6175305000 2024-05-02 2 2022 2023-04-26 12:10:37Z CHRISTINA PAXSON CONTROLLERS OFFICE BOX J PROVIDENCE RI 02912 1051906 false X N/A X 1979 RI SEE SCHEDULE O. 4 0 0 0 0 24550 0 361658 154055 739524 894561 13602 3290 1139334 1051906 333664 181665 0 0 409175 240187 0 0 0 707554 602622 1450393 1024474 -311059 27432 25795911 25149817 702617 29091 25093294 25120726 JOHN NICHOLAS BROWN CENTER (JNBC) SUPPORTS BROWN UNIVERSITY A SECTION 501(C)(3) TAX EXEMPT ORGANIZATION. 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JNBC'S PROGRAMS EXPLORE THE WAYS IN WHICH THE HUMANITIES ENRICH EVERYDAY LIFE AND ARE DEDICATED TO HELPING FURTHER UNDERSTANDING BY PROVIDING THE SKILLS PRACTITIONERS NEED TO PRESERVE AND MANAGE CULTURAL HERITAGE, AND BUILDING NEW LINKS BETWEEN UNIVERSITIES, CULTURAL ORGANIZATIONS AND COMMUNITIES. SCHEDULE D, PART X, LINE 2: JOHN NICHOLAS BROWN CENTER (JNBC) IS A SEPARATE LEGAL ENTITY AND IS CONSOLIDATED IN THE FINANCIAL STATEMENTS. BROWN UNIVERSITY AND THESE CONSOLIDATED ENTITIES ARE COLLECTIVELY REFERRED TO AS THE UNIVERSITY. THE UNIVERSITY IS A NOT-FOR-PROFIT ORGNIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AS AMENDED, AND IS GENERALLY EXEMPT FROM INCOME TAXES. THE UNIVERSITY ASSESSES UNCERTAIN TAX POSITIONS AND DETERMINED THAT THERE ARE NO SUCH POSITIONS THAT HAVE A MATERIAL EFFECT ON THE FINANCIAL STATEMENTS. true SCHOLARSHIPS 7 181665 SCHEDULE I, PART I, LINE 2: GRANT FUNDS ARE MANAGED IN ACCORDANCE WITH BOTH THE SPONSOR AND JNBC RULES AND REGULATIONS. EXPENDITURES ARE REVIEWED ON A PRE AND POST AUDIT BASIS TO ENSURE THAT THE COSTS INCURRED AND CHARGED TO A PARTICULAR GRANT IS IN COMPLIANCE WITH BOTH THE SPONSOR AND JNBC POLICIES. false true false false false false false false false CHRISTINA PAXSON PRESIDENT 0 1265511 0 4500 0 408619 0 24400 0 128168 0 1831198 0 200000 RICHARD LOCKE VICE PRESIDENT 0 784216 0 4500 0 144268 0 24400 0 22009 0 979393 0 0 DIETRICH C NEUMANN SECRETARY 0 181008 0 4500 0 61606 0 35070 0 21031 0 303215 0 0 SARAH LATHAM TREASURER 0 784126 0 44500 0 49413 0 18300 0 7112 0 903451 0 0 BARBARA CHERNOW FORMER TREASURER 0 126194 0 0 0 24018 0 3193 0 67 0 153472 0 0 SCHEDULE J, PART I, LINE 3: THE PRESIDENT'S COMPENSATION PACKAGE IS ESTABLISHED BY THE UNIVERSITY USING SEVERAL DIFFERENT TOOLS, INCLUDING: A COMPENSATION COMMITTEE, AN INDEPENDENT COMPENSATION CONSULTANT, A COMPENSATION SURVEY AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. SCHEDULE J, PART I, LINE 4B: TERMS & CONDITIONS OF SUPPLEMENTAL RETIREMENT PLAN AND PAYMENT IN CALENDAR YEAR 2022: EFFECTIVE JULY 1, 2017, THE UNIVERSITY ENTERED INTO A DEFERRED COMPENSATION AGREEMENT. UNDER THE PLAN THE ORGANIZATION DEPOSITS $200,000 TO THE PRESIDENT'S DEFERRED COMPENSATION ACCOUNT EACH JUNE 30TH THROUGH JUNE 30, 2022. SUCH AMOUNTS VEST OVER THE COURSE OF THE AGREEMENT SO LONG AS THE PRESIDENT REMAINS CONTINUOUSLY EMPLOYED BY THE UNIVERSITY THROUGH EACH VESTING DATE. $339,619 WAS PAID UNDER THIS PLAN IN CALENDAR YEAR 2022. EFFECTIVE JULY 1, 2021, THE UNIVERSITY ENTERED INTO AN ADDITIONAL DEFERRED COMPENSATION AGREEMENT. UNDER THE PLAN THE ORGANIZATION DEPOSITS $300,000 TO THE PRESIDENT'S DEFERRED COMPENSATION ACCOUNT EACH JUNE 30TH THROUGH JUNE 30, 2025. SUCH AMOUNTS VEST OVER THE COURSE OF THE AGREEMENT SO LONG AS THE PRESIDENT REMAINS CONTINUOUSLY EMPLOYED BY THE UNIVERSITY THROUGH EACH VESTED DATE. FORM 990, PART I, LINE I: John Nicholas Brown Center (JNBC) supports Brown University, a section 501(c)(3) tax-exempt organization. JNBC is dedicated to advancing academic scholarship for the public good. JNBC also promotes scholarship and education in the field of American cultural history by managing, preserving, and affording access to the Nightingale-Brown House and its contents, as well as by outreach activities. FORM 990, PART VI, SECTION A, LINE 2: CHRISTINA PAXSON IS AN EMPLOYEE AND AN OFFICER OF BROWN UNIVERSITY. SARAH LATHAM AND RICHARD LOCKE ARE BOTH EMPLOYED BY BROWN UNIVERSITY AND REPORTED AS KEY EMPLOYEES FOR THE UNIVERSITY'S FORM 990 FILING. DIETRICH NEUMANN IS AN EMPLOYEE OF BROWN UNIVERSITY. FORM 990, PART VI, SECTION A, LINE 4: IN FY23, THE ORGANIZATION AMENDED ITS MISSION STATEMENT, ALONG WITH ITS BYLAWS TO UPDATE THE NUMBER AND COMPOSITION OF ITS OFFICERS. FORM 990, PART VI, SECTION A, LINE 8B: JNBC DOES NOT HAVE ANY OTHER COMMITTEE WHICH HAS AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 AND 11A: THE TAX RETURN IS PREPARED BY THE UNIVERSITY'S TAX CONSULTANTS AND REVIEWED BY THE CONTROLLER'S OFFICE. A COPY OF THE FORM 990 IS NOT MADE AVAILABLE TO THE GOVERNING BODY BEFORE FILING. THE CONTROLLER'S OFFICE IS AUTHORIZED TO FILE THE FORM 990 ON THE GOVERNING BODY'S BEHALF. FORM 990, PART VI, SECTION B, LINES 12, 13 & 14: IN PRACTICE, JNBC ADHERES TO BROWN UNIVERSITY'S POLICIES AND PROCEDURES. BROWN UNIVERSITY HAS A WRITTEN CONFLICT OF INTEREST POLICY, A WRITTEN WHISTLEBLOWER POLICY AND A WRITTEN DOCUMENT RETENTION & DESTRUCTION POLICY. FORM 990, PART VI, SECTION B, LINE 15: ALL COMPENSATION WAS PAID BY BROWN UNIVERSITY (EIN: 05-0258809). JNBC DOES NOT PAY COMPENSATION FOR SERVING ON THE BOARD OF JNBC. FORM 990, PART VI, SECTION C, LINE 19: JNBC IS PART OF THE UNIVERSITY'S CONSOLIDATED FINANCIAL STATEMENTS. THE UNIVERSITY'S FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICIES, AND GOVERNING DOCUMENTS (CHARTER AND STATUTES) ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND ON THEIR WEBSITE. THE JNBC FORM 990 IS AVAILABLE UPON REQUEST AND ADDITIONALLY ON GUIDESTAR. ALL OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2B: BROWN UNIVERSITY'S FINANCIAL STATEMENTS INCLUDE THE ACCOUNTS OF THE JOHN NICHOLAS BROWN CENTER FOR THE STUDY OF AMERICAN CIVILIZATION, BROWN FACULTY CLUB AND BROWN UNIVERSITY RESEARCH FOUNDATION. ALL OF WHICH ARE SEPARATE ENTITIES THAT ARE CONSOLIDATED IN THE FINANCIAL STATEMENTS. BROWN UNIVERSITY AND THESE CONSOLIDATED ENTITIES ARE COLLECTIVELY REFERRED TO HEREIN AS THE UNIVERSITY. ALL SIGNIFICANT INTER-ENTITY TRANSACTIONS AND BALANCES HAVE BEEN ELIMINATED IN CONSOLIDATION. 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