2025-04-10T12:35:15+00:00 2024-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-07-01 710239576 John Brown University JOHN 4795243131 2000 W University Siloam Springs AR 727612121 Kimberly Hadley Vice President and COO 4795243131 2025-04-10 true Ashley Peabody P01385870 5055022746 2025-04-10 2023 2025-03-06 01:10:19Z Charles Pollard 2000 W University Siloam Springs AR 727612121 101980292 false X www.jbu.edu X 1934 AR Provide a Christ-centered education that prepares students to honor God and serve others. 28 28 1526 144 367749 0 18418279 24108337 53095362 56994311 5798580 4705916 2745339 581994 80057560 86390558 22203602 24328418 0 29244782 30024472 0 1972991 23629842 23438217 75078226 77791107 4979334 8599451 295100055 314168365 9582340 8453037 285517715 305715328 X John Brown University (JBU) 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 online undergraduate program. In addition, the Graduate School at John Brown University serves graduate students. false false 41778252 23572065 44121168 Instructional Services - JBU currently enrolls more than 2,200 students in its three primary academic programs: traditional undergraduate, online undergraduate, and graduate. Through its instructional services, JBU offers more than 50 traditional undergraduate majors, 64 undergraduate minors, 14 graduate degrees, and 10 undergraduate online programs. The faculty to student ratio is 14:1. The top traditional programs of study by major enrollment are: Nursing, Psychology, Construction Management, Graphic Design, Family & Human Services, Mechanical Engineering, Kinesiology, Computer Science, Biology, Film, and Art & Illustration. The JBU Online Undergraduate program offers undergraduate degrees in Business, Interdisciplinary Studies, and Psychology. The Graduate School offers degrees in Business, Counseling, Cybersecurity, Higher Education and Teacher Education. The graduation rate is consistently above 65% and traditional undergraduate retention is above 80%. In addition to major level courses, undergraduates are required to take general education courses that emphasize the integration of intellectual and spiritual development. 9340992 30861 0 Student Services - John Brown University offers spiritual formation, wellness, counseling, and career development services to traditional undergraduate, degree completion 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. 9297409 725492 10387494 Auxiliary- 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. 5057387 0 0 Academic Support - JBU enriches the students' educational experience through academic support in the form of library services, registrar services, information technology support, and faculty professional development. 1575283 0 2132976 Public Service- The University is home to the Center for Healthy Relationships. The University also owns and operates KLRC radio, a 100,000 watt FM radio station. 6632670 2132976 67049323 true true false true true false true false true true true false false true false false true true true true true true false false false false false true true true false false false false false false true false true false true true false false false true true false false false true X 2412 0 true 1526 true true true true UK false false false false false false false true false false false false false false X 28 28 false false false false false false false true true false false true true true true true true true true false KY MD NH SC X Kimberly Hadley 4795243131 2000 W University Siloam Springs AR 727612121 Mr Lawson Hembree IV Vice Chair of the Board 0.4 X X 0 0 0 Mr Marvin G Spees Chariman of the Board 0.4 X X 0 0 0 Mrs Holly Robason Beitel Secretary/Treasurer of the Board 0.4 X X 0 0 0 Dr Emily K Deng Board Member 0.4 X 0 0 0 Dr Stephen R Genheimer Board Member 0.4 X 0 0 0 Dr Wayne Hardy Board Member 0.4 X 0 0 0 Mr Alan L Lee Board Member 0.4 X 0 0 0 Mr Cameron Geiger Board Member 0.4 X 0 0 0 Mr David H LeVan Board Member 0.4 X 0 0 0 Mr Doug Neufeld Board Member 0.4 X 0 0 0 Mr Gunnar Shaffer Board Member 0.4 X 0 0 0 Mr James Barnett Board Member 0.4 X 0 0 0 Mr James Congdon Board Member 0.4 X 0 0 0 Mr John E Brown Board Member 0.4 X 0 0 0 Mr John Spenst Board Member 0.4 X 0 0 0 Mr Keith E Holmberg Board Member 0.4 X 0 0 0 Mr Marc Boatwright Board Member 0.4 X 0 0 0 Mr Marco Reyes Board Member 0.4 X 0 0 0 Mr Michael R Kairis Board Member 0.4 X 0 0 0 Mr Michael S King Board Member 0.4 X 0 0 0 Mr Paul Zheng Board Member 0.4 X 0 0 0 Mr Rollin L Ford Board Member 0.4 X 0 0 0 Mr Wendell Stratton Board Member 0.4 X 0 0 0 Mr William Ross Board Member 0.4 X 0 0 0 Mrs Desiree Weber Board Member 0.4 X 0 0 0 Mrs Diane N Willits Board Member 0.4 X 0 0 0 Mrs Ericka Carrasco Board Member 0.4 X 0 0 0 Mrs Ruth H Smith Board Member 0.4 X 0 0 0 Dr Charles Pollard President 40.0 X 370534 0 108837 Dr James Krall Senior Vice President of University Advancement 40.0 X 173197 0 37906 Dr Kimberly M Hadley Executive Vice President 40.0 X 169048 0 35219 Dr Robert Norwood Vice President for Academic Affairs 40.0 X 125314 0 78954 Dr Edward Ericson Advisor of Academic Administration 1.0 X 149092 0 18338 Dr Kenneth Hahn Department Chair, General Science 40.0 X 115071 0 60366 Dr Ryan Ladner Vice President of Enrollment Management 40.0 X 131285 0 34738 Dr Steve Beers Vice President for Student Development 40.0 X 150512 0 24839 Mr Paul Nast Chief Information Officer 40.0 X 119832 0 33357 1503885 0 432554 19 false true false FRESH IDEAS MANAGEMENT LLC 3220 Vandiver Dr Columbia MO 65202 Dining Services Contractor 2055771 CREATIVE DINING SERVICES One Royal Park Dr Zeeland MI 49464 Dining Services Contractor 1123107 HASTINGS CHIVETTA ARCHITECTS 2464 West Port Plaza Dr Saint Louis MO 63146 Architect Services 392009 GOOGLE LLC PO Box 883654 Los Angeles CA 900883654 Digital Advertising 378226 FORTE MEDIA PARTNERS 1515 Ridgeview Cir Auburn CA 95603 Advertising 136186 8 4648264 19460073 47124 24108337 Tuition & Fees 611310 44121168 44121168 Auxiliary Enterprises 611310 10387494 10387494 Public Service 611310 2148326 2132976 15350 Health Complex 713940 337323 337323 0 0 0 0 56994311 5569755 5569755 566918 566918 53437 38361 0 15076 15076 15076 14687534 0 15542698 8675 -855164 -8675 -863839 -863839 0 0 0 0 0 86390558 56641638 367749 5272834 24297557 24297557 30861 30861 1164312 238649 584439 341224 33674 9202 9135 15337 22201009 18455164 3025945 719900 1230850 1025235 167584 38031 3891487 3413013 348266 130208 1503140 1200258 239442 63440 53143 17508 34954 681 101808 101808 418427 418427 2464615 1490528 700813 273274 1384492 1342390 42102 1389450 1243476 73794 72180 1719514 1404533 240892 74089 253441 231221 22055 165 1432503 1295183 60241 77079 590157 384883 177655 27619 101626 97985 2731 910 4958964 4613925 299116 45923 640989 83230 557759 Auxiliary Services 4116591 4116591 Operations/maintenance 3812497 3400321 361347 50829 0 0 0 0 77791107 67049323 8768793 1972991 366305 456681 12942202 14850717 3195022 494362 2103891 3793494 0 0 0 0 259643 248584 953 33653 658816 1163323 170897124 92673388 79191925 78223736 141650103 174877499 52291297 37675399 736427 653176 1703471 1697741 295100055 314168365 1879366 1878502 406520 254469 1057819 969646 4426396 3917471 0 0 1812239 1432949 9582340 8453037 X 137070696 132860058 148447019 172855270 285517715 305715328 295100055 314168365 X 8599451 11416585 181577 X false true X true true true X 16381276 31029127 17992537 18418279 24108337 107929556 0 0 16381276 31029127 17992537 18418279 24108337 107929556 41553404 66376152 2921174 2516798 4656555 6335632 6136673 22566832 0 0 0 4422013 0 0 4422013 134918401 259678939 0.4920 0.5197 X Schedule A, Part II 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. Schedule A, Part II, Line 10 Other Income DESCRIPTION - EMPLOYEE RETENTION CREDIT, COLUMN A - , COLUMN B - , COLUMN C - 4422013.0, COLUMN D - , COLUMN E - , COLUMN F - 4422013.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 2244 2244 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY John Brown University pays annual membership dues to CCCU and NAICU. A portion of these dues are used for lobbying purposes. 1 0 0 15966 true true 15000 104225 X false 160259289 12594206 22522425 3130496 3598514 188646910 156626155 5655023 4399981 3076343 3345527 160259289 168713795 3547193 -11641683 2775490 1217660 156626155 126697574 12784603 35135798 2463819 3440361 168713795 125569692 3591287 2669085 2151848 2980642 126697574 0.1838 0.8162 0.0 false false 182366 182366 145470956 74316330 71154626 20949440 17011059 3938381 4294362 1345999 2948363 78223736 Private equity investments 26016417 F Real Estate 1124147 F Oil and gas rights 2165239 F Cash surrender value of life insurance 261410 F Artwork 104225 F Government Bonds 8003961 F 37675399 Annuity and trusts payable 1052095 Right of Use Lease liabilities 380854 1432949 Schedule D, Part III, Line 4 Collections of art - description of collections 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. Schedule D, Part V, Line 4 Intended uses of endowment funds Endowed funds fund scholarships administered by the Univeristy 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, an applied spending rate based on the five-year average market value of the funds which includes an inflation component, is awarded to students in the form of annual scholarships. Endowed funds also support several non-scholarship projects. true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The University publishes its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The federal government awards the University various monies restricted for student financial aid. The monies are awarded through four federal programs: Pell Grant (Pell), Federal Supplemental Opportunity Grant (FSEOG), Federal Work Study (FWS) and TEACH grants. Additionally, the University receives state government funding from the Arkansas Division of Higher Education and Arkansas Department of Human Services. true Central America and the Caribbean 0 0 Program Services Study Abroad & Missions 38531 Central America and the Caribbean 0 0 Grantmaking 30861 East Asia and the Pacific 0 0 Program Services Study Abroad & Missions 38860 Europe (Including Iceland and Greenland) 1 9 Program Services Study Abroad & Missions 290097 Middle East and North Africa 0 0 Program Services Study Abroad & Missions 137945 Sub-Saharan Africa 0 0 Program Services Study Abroad & Missions 46284 1 9 0 0 1 9 582578 0 582578 Central America and the Caribbean Missions 12761 Wire Transfer 1 0 Missions Central America and the Caribbean 1 18100 Wire Transfer true false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds International grants to Central America support JBU's mission/service teams and our ongoing partnerships with several entities including Iglesia Bautista Ayuda Comunitaria IBCC. Iglesia Bautista Ayuda Comunitaria IBCC is the community assistance fund of Iglesia Bautista Cristo es el Camino at the garbage dump in Guatemala City. This funding supports the work of JBU teams including team support (meals, supplies, translators) and ministry support (construction materials, prescription medications, events and activities). JBU transfers occasional gifts designated in support of the Rayitos de Esperanza School at the garbage dump, a home for abused and abandoned girls in Chimaltenango, Guatemala, a school for children and families of the Chimaltenango Garbage Dump and missions. Amounts are driven by project expenses or by donations. Records have been kept on site by each partner organization. Copies are generally submitted to JBU, although some transactions occur in informal markets. All international trips are monitored and maintained in individual non-operating accounts. Participants are required to raise their own funds. Trips abroad include both studies trips (taken for academic credit) and mission trips to encourage a broad range of academic and co-curricular student growth. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual Schedule F, Part III Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN -Accrual true Academic support: grants, scholarships, aid, etc 1514 24297557 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. 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 a 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 (FAFSA). The tuition assistance is applied to the student's account and therefore, no cash changes hands. X X true true X X X true false false false false false false true false Dr Charles Pollard President 325937 0 40000 0 4597 0 45600 0 63237 0 479371 0 0 0 Dr James Krall Senior Vice President of University Advancement 161591 0 5000 0 6606 0 17344 0 20562 0 211103 0 0 0 Dr Robert Norwood Vice President for Academic Affairs 122788 0 1000 0 1526 0 9438 0 69516 0 204268 0 0 0 Dr Kimberly M Hadley Executive Vice President 160022 0 7500 0 1526 0 17344 0 17875 0 204267 0 0 0 Dr Kenneth Hahn Department Chair, General Science 113619 0 0 0 1452 0 8729 0 51637 0 175437 0 0 0 Dr Steve Beers Vice President for Student Development 146386 0 2600 0 1526 0 15675 0 9164 0 175351 0 0 0 Dr Edward Ericson Advisor of Academic Administration 70462 0 0 0 78630 0 5495 0 12843 0 167430 0 0 0 Dr Ryan Ladner Vice President of Enrollment Management 126268 0 1000 0 4017 0 9885 0 24853 0 166023 0 0 0 Mr Paul Nast Chief Information Officer 118380 0 0 0 1452 0 9000 0 24357 0 153189 0 0 0 Schedule J, Part I, Line 1a Travel for companions On occasion, the University provided travel for the wife of the Senior Vice President of University Advancement in order for her to accompany him in meeting with donor couples. This travel was for approved business purposes and was not included in taxable income. Schedule J, Part I, Line 1a Housing allowance or residence for personal use As a condition of employment, and as a convenience to the University, the President is provided a home on University grounds. This is not included in taxable income. Schedule J, Part I, Line 4a Incentive Payment upon retirement Ed Ericson, Chief Academic Officer, received an incentive payment of $78,500 as a consulting retainer upon his retirement. Schedule J, Part I, Line 7 Non-fixed payments Performance-based, discretionary bonuses are awarded to certain employees of the University, including officers and highest compensated employees. Additional executive bonus amounts, if any, are determined by the Board near yearend based on a review of the year and a comparison of executive compensation to benchmark data from the CCCU and CUPA. Non-fixed inflation mitigation payments were also made to all employees during 2023. A City of Siloam Springs Arkansas Public Education Facilities Board 521536674 000000000 2021-06-22 5545000 Advance refund $5,760,000 of outstanding Refunding Revenue Series 2015 Bonds. false false false A 1420677 0 5545000 0 0 8072 110755 0 0 0 5426173 0 2021 true false true true A false false false false 0.0 0.0 0.0 false false true A false true false false false false false false true A true 41880 Scholarship aid Scholarship Mrs Carey Pollard Family Relationship with Charles Pollard, President 30674 Compensation false X 1 15000 Other - Appraisal X 25 Cost X 1 5000 Other - Kelly Blue Book X 9 27099 Other - Historic stock prices 1 false true false Schedule M, Part I Explanation of reporting method for number of contributions The number in column B represents the number of contributions received, not the number of items donated. Form 990, Part III, Line 4d Description of other program services (Expenses $ 5,057,387 including grants of $ 0)(Revenue $ 0) Academic Support - JBU enriches the students' educational experience through academic support in the form of library services, registrar services, information technology support, and faculty professional development. Form 990, Part III, Line 4d Description of other program services (Expenses $ 1,575,283 including grants of $ 0)(Revenue $ 2,132,976) Public Service- The University is home to the Center for Healthy Relationships. The University also owns and operates KLRC radio, a 100,000 watt FM radio station. Form 990, Part VI, Line 15 The Executive Committee of the board reviews, discusses, and approves the proposed salary and benefits for the members of the President's cabinet as submitted by the President. Presidential salary and benefits are also benchmarked with CCCU comparison data, determined, and approved by the Executive Committee of the Board. Compensation is benchmarked against national comparison data from the Council for Christian Colleges and Universities (CCCU) and the Colleges and University Professional Association (CUPA). During this process, the Executive Committee attempts to maintain an appropriate balance of executive compensation levels compared to other salary levels within the institution. The process followed and decisions reached are documented in the minutes. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall, between regular Board meetings, be empowered to act as agent of the Board of Trustees in managing the business and affairs of John Brown University and on special matters as set forth in the Bylaws or as the Board shall from time to time designate. There are 10 board members who serve on the Board and Executive Committee. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and is then detail reviewed by both the Executive Vice President and by the audit subcommittee. Copies are provided to all trustees for their review before the return is filed with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization has a written conflict of interest policy. Board members and officers are required to disclose potential conflicts of interest on an annual basis. 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, 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. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy, and the financial statements are made available to the public upon request. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Changes in split interest agreements - -195751; Changes in value of annuities and trust - 377328; The John Brown University Foundation 2000 West University Siloam Springs AR 72761 300167845 Support John Brown University AR 501(c)(3) Type I John Brown University true John Brown University Northern Ireland Education UK 501(c)(3) 2 John Brown University true Makeup unitrusts (2) Hold assets and remit income to University AR John Brown University true Charitable Remainder Annuity Trust (1) Hold assets and remit income to University TX John Brown University true Flip makeup unitrusts unsold property (1) Hold assets and remit income to University AR John Brown University true Flip makeup unitrusts unsold property (1) Hold assets and remit income to University OK John Brown University true Charitable Remainder Trust (1) Hold assets and remit income to University IL John Brown University true false false false false false false false false false false false false false false false false false false Schedule R, Part II Explanation of affiliate reporting: JBU has an affiliate organization that represents its operations in Northern Ireland. Per our interpretation of the Form 990 instructions and in order to file a complete and accurate return, the affiliate organization's operations are included in the financial activity reported on this Form 990 and the affiliate organization is reported in Schedule R, Part II as a related tax-exempt organization.