2025-05-15T18:56:18+00:00 2024-06-30 440160260 Forvis Mazars LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2023-07-01 440545914 William Jewell College WILL 8167817700 500 COLLEGE HILL LIBERTY MO 64068 Julie Mcgovern CFO 8164155902 2025-05-16 true true Michael Engle P00482834 8162216300 2025-05-16 2023 2025-03-06 01:10:19Z Susan Chambers 500 COLLEGE HILL LIBERTY MO 64068 88166103 false X WWW.JEWELL.EDU X 1849 MO WE EDUCATE OUR COMMUNITY TO ASK REFLECTIVE QUESTIONS, APPLY CRITICAL THOUGHT, AND ACT WITH PURPOSE. 21 21 719 200 0 0 10758871 12802563 26467347 30910560 1756704 3125366 1681823 826263 40664745 47664752 10462200 12237468 0 18915120 19316012 0 908364 23776280 22264966 53153600 53818446 -12488855 -6153694 129620615 119466449 34016267 29656757 95604348 89809692 WE EDUCATE OUR COMMUNITY TO ASK REFLECTIVE QUESTIONS, APPLY CRITICAL THOUGHT, AND ACT WITH PURPOSE. false false 25293126 12237468 17459116 PROVIDED INSTRUCTION AND ACADEMIC SUPPORT TO APPROXIMATELY 900 STUDENTS: CLASSROOM INSTRUCTION, LIBRARY SERVICES, LECTURE SERVICES, ETC. 19304927 0 13451444 PROVIDED ROOM AND BOARD FOR 743 STUDENTS IN THE FALL OF 2023 AND 690 STUDENTS IN THE SPRING OF 2024. PROVIDED STUDENT SERVICES AND PROGRAMMING: ATHLETICS AND INTRAMURAL SPORTS, STUDENT ACTIVITIES, HEALTH SERVICES, COUNSELING SERVICES, FINANCIAL SERVICES, ACADEMIC RECORDS. FINE ARTS PROGRAMMING; LEADERSHIP TRAINING; MISCELLANEOUS COMMUNITY PROGRAMS. 44598053 true true false false false false false false true true false false false true false false true true false true false true false true false false false true true true false false false false false false false false false false true false false false true true true true false false true 185 0 true 719 true false false false false false true true false false false false false false X 21 21 false true false false false false false true true false false false true true true true true true false false CO FL AK MD MA MI NH NY OK OR AZ SC WA WI X Susan Chambers 8164155902 500 COLLEGE HILL LIBERTY MO 64068 GARY D BARNES TRUSTEE 1.0 0.0 X X 0 0 0 WILLIAM C GAUTREAUX TRUSTEE/CHAIR 1.0 0.0 X X 0 0 0 AIMEE G LARRABEE TRUSTEE 1.0 0.0 X 0 0 0 ANGELA SMART TRUSTEE 1.0 0.0 X 0 0 0 ANTWAUN SMITH TRUSTEE 1.0 0.0 X 0 0 0 BETO LOPEZ TRUSTEE 1.0 0.0 X 0 0 0 BRADLEY N STRONG TRUSTEE 1.0 0.0 X 0 0 0 DAVID F OLIVER TRUSTEE 1.0 0.0 X 0 0 0 DAVID WARM TRUSTEE 1.0 0.0 X 0 0 0 DIANE EH WEBBER TRUSTEE 1.0 0.0 X 0 0 0 GARY V AINSWORTH TRUSTEE 1.0 0.0 X 0 0 0 PATRICK J MCCOWN TRUSTEE 1.0 0.0 X 0 0 0 QIANA F THOMASOM TRUSTEE 1.0 0.0 X 0 0 0 SARAH FIDLER ROWLAND TRUSTEE 1.0 0.0 X 0 0 0 STEVEN M KARBANK TRUSTEE 1.0 0.0 X 0 0 0 TODD E WHITE TRUSTEE 1.0 0.0 X 0 0 0 W KEITH PENCE TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM R CLINE JR TRUSTEE 1.0 0.0 X 0 0 0 CLARK MORRIS VP INSTITUTIONAL ADVANCEMENT 40.0 0.0 X 170736 0 24408 DANIEL HOLT CHIEF FINANCIAL OFFICER 40.0 0.0 X 154431 0 23932 DANIEL JASPER VICE PRESIDENT OF ACADEMIC AFFAIRS 40.0 0.0 X 106562 0 9938 ELIZABETH MACLEOD WALLS PRESIDENT 40.0 0.0 X 379069 0 65936 ERIC BLAIR VP ENROLLMENT AND MARKETING 40.0 4.0 X 153909 0 63208 JON NIXON INTERIM CFO - END 05/2023 40.0 0.0 X 122008 0 0 JULIE MCGOVERN CFO - START 5/2024 40.0 0.0 X 0 0 0 RODNEY SMITH VP ACCESS AND ENGAGEMENT 40.0 0.0 X 154082 0 25239 CHRISTOPHER MCCABE ATHLETIC DIRECTOR/MENS BASKETBALL COACH 40.0 0.0 X 116660 0 25260 GARY ARMSTRONG PROFESSOR OF POLITICAL SCIENCE 40.0 0.0 X 135068 0 18033 KELLI SCHUTTE PROFESSOR OF BUSINESS & CHAIR 40.0 0.0 X 135736 0 26536 LAN GUO Director of Information Technology 40.0 0.0 X 116067 0 48368 LEE WILLIAMS ASSISTANT VICE PRESIDENT FINANCE 40.0 0.0 X 116043 0 11462 1860371 0 342320 20 false true false Jonkman Construction LLC 901-C Bedford Attn Accts Receivable North Kansas City MO 64116 Construction Services 3175475 Fresh Ideas Food Service Management 2400 Yorkmont Road Compass Group Accts Receiv Charlotte NC 28217 Food Service 2444534 Design Mechanical Inc 100 Greystone Avenue Kansas City KS 66103 Construction Services 845451 Hi-Gene's Janitorial Service PO Box 12385 North Kansas City MO 64116 Professional Service 518430 Capture LLC 2303 River Road Louisville KY 40206 Professional Service 498281 25 399737 4864266 7538560 583213 12802563 TUITION & FEES 611600 17459116 17459116 RESIDENCE HALL 611710 4415397 4415397 DINING SERVICES 611710 3455249 3455249 STUDENT SERVICES 611710 3161487 3161487 FINE ARTS 611710 488996 488996 1930315 1930315 0 0 30910560 972546 972546 528940 528940 348305 0 348305 0 348305 348305 42571834 40419014 2152820 0 2152820 2152820 31355 399737 82337 -50982 -50982 0 0 0 0 0 47664752 30910560 0 3951629 X 12237468 12237468 1053221 380130 348999 324092 14444567 11807286 2396693 240588 553694 434540 98348 20806 2174540 1706581 386247 81712 1089990 855426 193606 40958 237030 237030 205197 205197 47683 47683 6024038 5648825 284472 90741 973140 231173 741967 1133023 556184 556184 20655 1040788 520394 520394 2689433 2623098 66324 11 1086294 487518 589793 8983 370548 146451 146452 77645 836106 763740 72366 3864175 3539839 324336 1693728 846864 846864 STUDENT PROGRAMMING 858628 858628 PERFORMING ARTS 222547 222547 DUES & MEMBERSHIPS 208071 104035 104036 BOOKS & PERIODICALS 47294 23647 23647 727243 603679 121391 2173 53818446 44598053 8312029 908364 5884127 1707720 5002473 2743665 530109 2712618 0 0 0 0 70340 43735 645469 128974 154014276 82444305 62456001 71569971 47945369 34673977 6607772 5481899 0 478955 403890 129620615 119466449 3946579 4656177 573283 646742 18487607 17341187 0 0 3994000 0 499900 499900 6514898 6512751 34016267 29656757 X 12297660 12671706 83306688 77137986 95604348 89809692 129620615 119466449 X -6153694 74816 284222 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 65347758 1409332 3435526 3363156 112339 66717121 64442101 537386 5015729 1990349 2556198 100911 65347758 71479849 3170487 -6654784 1321164 2117684 114603 64442101 59500616 1500633 13671122 1228182 1854818 109522 71479849 63573781 883096 -1755365 1185011 1914989 100896 59500616 0.0481 0.9417 0.0102 true false 5776000 5776000 746000 117808643 66680268 51874375 23838118 13738922 10099196 5845515 2025115 3820400 71569971 DEPOSITS 212368 ASSET RETIREMENT OBLIGATIONS 997438 PV OF ANNUITIES PAYABLE 1093997 REFUNDABLE LOAN PROGRAM 194608 POST RETIREMENT OBLIGATION 3599388 FINANCE LEASE LIABILITIES 414952 6512751 35530856 74816 28756 103572 35427284 12237468 12237468 47664752 41663315 82337 82337 41580978 12237468 12237468 53818446 Schedule D, Part XI, Line 2 UNCERTAIN TAX POSITIONS MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE INTENDED TO SUPPORT THE OPERATIONS OF VARIOUS ACADEMIC PROGRAMS, PROVIDE SCHOLARSHIPS, SUPPORT AUXILIARY PROGRAMS, TO MAINTAIN CAMPUS FACILITIES, AND TO SUPPORT THE GENERAL OPERATIONS OF THE COLLEGE. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 LOSS ON ANNUITY OBLIGATIONS - -53581 FUNDRAISING EXPENSES - 82337 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements SCHOLARSHIPS - 12237468 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSES - 82337 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements SCHOLARSHIPS - 12237468 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 POLICY IS PUBLISHED ON THE COLLEGE'S APPLICATION, IN THE COLLEGE CATALOG AND ON THE COLLEGE WEBSITE. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT THE COLLEGE ADMINISTERS SEVERAL PROGRAMS THAT ARE FUNDED BY THE GOVERNMENT IN A VARIETY OF WAYS, INCLUDING FINANCIAL AID TO STUDENTS IN REVOLVING LOAN FUNDS AND GRANT SUPPORT FOR TEACHING AND RESEARCH PROJECTS. INFORMATION WITH REGARD TO THESE PROGRAMS IS REPORTED TO THE FUNDING AGENCY AS REQUESTED AND IS COVERED UNDER THE SCOPE OF THE SINGLE AUDIT. Central America and the Caribbean Investments 51692 Europe (Including Iceland and Greenland) Program Services Study Abroad Programs 277561 0 0 0 0 0 0 329253 0 329253 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual Achievement Day 403299 376149 27150 0 0 0 76713 0 0 Cardinal Crawl 27794 23589 4205 0 0 0 5624 0 0 0 431093 399738 31355 0 0 0 82337 0 0 82337 -50982 true Scholarships 894 12237468 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE SCHOLARSHIPS/FINANCIAL AID AWARDED TO STUDENTS IS APPLIED AGAINST THEIR TUITION ACCOUNTS. X X X X true true X X X X X false false false false false false false false false ELIZABETH MACLEOD WALLS PRESIDENT 321617 0 0 0 57452 0 16400 0 49536 0 445005 0 0 0 ERIC BLAIR VP ENROLLMENT AND MARKETING 152673 0 0 0 1236 0 8071 0 55137 0 217117 0 0 0 CLARK MORRIS VP INSTITUTIONAL ADVANCEMENT 164897 0 0 0 5839 0 0 0 24408 0 195144 0 0 0 RODNEY SMITH VP ACCESS AND ENGAGEMENT 153806 0 0 0 276 0 7905 0 17334 0 179321 0 0 0 DANIEL HOLT CHIEF FINANCIAL OFFICER 154331 0 0 0 100 0 7967 0 15965 0 178363 0 0 0 KELLI SCHUTTE PROFESSOR OF BUSINESS & CHAIR 135454 0 0 0 282 0 7253 0 19283 0 162272 0 0 0 GARY ARMSTRONG PROFESSOR OF POLITICAL SCIENCE 134368 0 0 0 700 0 0 0 18033 0 153101 0 0 0 LAN GUO Director of Information Technology 116067 0 0 0 0 0 6200 0 42168 0 164435 0 0 0 Schedule J, Part I, Line 1a Travel for companions THE COLLEGE PROVIDED TRAVEL EXPENSES FOR THE PRESIDENT'S SPOUSE FOR WJC EVENTS THROUGHOUT THE YEAR. THESE EXPENSES ARE NOT REPORTED ON A W-2 AS LONG AS THERE IS A BONAFIDE BUSINESS PURPOSE FOR THE SPOUSE TO PARTICIPATE IN THE EVENT. Schedule J, Part I, Line 1a Housing allowance or residence for personal use THE COLLEGE MAINTAINS A HOUSE ON CAMPUS FOR THE PRESIDENT. THE PRESIDENT IS REQUIRED TO LIVE IN THE HOUSE AND ENTERTAIN VARIOUS CONSTITUENTS IN THE HOUSE. IN ADDITION, THE COLLEGE PROVIDES AN EMPLOYEE TO CLEAN THE HOUSE AND ASSIST WITH ENTERTAINING. THE HOUSING QUALIFIES AS A SECTION 119 BENEFIT THEREFORE, THESE BENEFITS ARE NOT REPORTED ON A W-2. Schedule J, Part I, Line 1a Health or social club dues or initiation fees THE COLLEGE PAYS THE CLUB DUES FOR THE PRESIDENT. THIS BENEFIT IS REPORTED ON A W-2. A HEALTH AND EDUCATIONAL FACILITIES AUTHORITY OF THE STATE OF MISSOURI 431178966 2015-07-27 15500000 SEE PART VI. false false false B HEALTH AND EDUCATIONAL FACILITIES AUTHORITY OF THE STATE OF MISSOURI 431178966 2021-11-18 9250000 CAPITAL IMPROVEMENTS false false false A 6715000 15500000 233285 682015 14584700 2016 true false true true B 435000 9250000 180000 4070000 5000000 false false true true A false false false false 0.0 false false true B false false false false 0.0 false false true A false false false true false false false false true B false true true false false false true A true B true Schedule K, Part III, Line 3a COLUMN A THE COLLEGE HAS A FOOD SERVICES AGREEMENT WITH RESPECT TO A PORTION OF THE PROJECT. THE PORTION OF THE PROJECT USED PURSUANT TO THE FOOD SERVICES AGREEMENT WAS FINANCED WITH MONEY OF THE COLLEGE OTHER THAN PROCEEDS OF A TAX-EXEMPT OBLIGATION. Schedule K, Part IV, Line 2c COLUMN A ARBITRAGE COMPUTATION COMPLETED AS OF MARCH 1, 2020. Schedule K, Part I, Column (f) DESCRIPTION OF PURPOSE REFUND 2005 BONDS; CONSTRUCTION LOAN; IMPROVEMENTS TO EDUCATIONAL FACILITIES. THE 2005 BONDS WERE ORIGINALLY ISSUED ON 9/22/2005 AND THE CONSTRUCTION LOAN WAS DATED 4/1/2013. X 10 583213 Market value 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - NUMBER OF CONTRIBUTIONS Form 990, Part VI, Line 1a Delegate broad authority to a committee THE TRUSTEES DO HAVE AN EXECUTIVE COMMITTEE THAT CAN ACT ON BEHALF OF THE FULL BOARD IN EMERGENCY SITUATIONS. THE BOARD ON OCCASION WILL DELEGATE DECISIONS TO THE EXECUTIVE COMMITTEE IF THESE DECISIONS/TASKS NEED TO BE ACCOMPLISHED BETWEEN BOARD MEETINGS. Form 990, Part VI, Line 3 Delegation of management duties Lantern Business Advisory, LLC. Jon Nixon serving as Interim CFO from October 2023 through May 2024. He received $122,008. Form 990, Part VI, Line 11b Review of form 990 by governing body AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE FORM 990. THE DRAFT FORM 990 IS REVIEWED BY THE COLLEGE'S ACCOUNTING PERSONNEL, CHIEF FINANCIAL OFFICER AND THE AUDIT COMMITTEE CHAIR. THE FINAL FORM 990 (EXCLUDING SCHEDULE B) WAS PROVIDED TO THE ENTIRE BOARD PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy THE COLLEGE HAS A PUBLISHED CONFLICT OF INTEREST POLICY THAT STATES IN PART BY DEFINITION, A CONFLICT OF INTEREST OCCURS WHERE AN INDIVIDUALS OBLIGATION TO FURTHER THE COLLEGES CHARITABLE PURPOSE IS AT ODDS WITH HIS/HER OWN FINANCIAL INTERESTS. SUCH A CONFLICT OF INTEREST EXISTS IF AN EMPLOYEE OR MEMBER OF THE BOARD OF TRUSTEES HAS AN EXTERNAL FINANCIAL INTEREST OR FIDUCIARY OR OTHER LEGAL OBLIGATION THAT REASONABLY COULD BE SEEN AS CREATING AN INCENTIVE FOR THE INDIVIDUAL TO MODIFY THE CONDUCT OF HIS/HER COLLEGE ACTIVITIES, OR TO INFLUENCE THE CONDUCT OF OTHERS SERVING PRIVATE INTERESTS MORE THAN INSUBSTANTIALLY, IS INCONSISTENT WITH ACCOMPLISHING THE COLLEGE'S CHARITABLE PURPOSES. EMPLOYEES AND MEMBERS OF THE BOARD OF TRUSTEES HAVE AN OBLIGATION TO CONDUCT BUSINESS WITHIN GUIDELINES THAT PROHIBIT ACTUAL OR POTENTIAL CONFLICTS OF INTEREST AND/OR THREATEN THE COLLEGES TAX-EXEMPT PURPOSE. A CONFLICT OF INTEREST POLICY IS INTENDED TO HELP ENSURE THAT WHEN ACTUAL OR POTENTIAL CONFLICTS OF INTEREST ARISE THE COLLEGE HAS A PROCESS IN PLACE TO COLLECT ADEQUATE DISCLOSURES TO ADVISE THE GOVERNING BODY ABOUT ALL THE RELEVANT FACTS CONCERNING THE SITUATION. A CONFLICT OF INTEREST POLICY IS ALSO INTENDED TO ESTABLISH PROCEDURES UNDER WHICH MEMBERS OF THE BOARD OF TRUSTEES THAT HAVE A CONFLICT OF INTEREST WILL BE EXCUSED FROM VOTING ON SUCH MATTERS. ALL MEMBERS OF THE BOARD OF TRUSTEES, THE PRESIDENT OF THE COLLEGE AND MEMBERS OF THE PRESIDENTS CABINET ARE REQUIRED TO COMPLETE AND SIGN AN ANNUAL COMPLIANCE QUESTIONNAIRE AS A CONDITION OF CONTINUAL BOARD MEMBERSHIP AND/OR EMPLOYMENT AND AS REQUIRED BY THE COLLEGES ANNUAL TAX RETURN, FORM 990. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE FOLLOWING PROCESS IS FOLLOWED TO SATISFY A REBUTTABLE PRESUMPTION TEST WHEN ESTABLISHING COMPENSATION AND BENEFITS FOR THE COLLEGE'S PRESIDENT AS DEFINED BY THE INTERNAL REVENUE SERVICE. THE PRESIDENT'S COMPENSATION AND BENEFITS WILL BE REVIEWED AND APPROVED ON AN ANNUAL BASIS BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES OR A DULY APPOINTED COMPENSATION COMMITTEE. THEREOF, PROVIDED THAT ANY PERSON(S) WITH CONFLICT OF INTEREST ARE NOT INVOLVED IN THIS REVIEW OR APPROVAL, COMPENSATION AND BENEFITS ARE REVIEWED AND APPROVED USING DATA AND SURVEYS FOR PRESIDENTS AT SIMILARLY SITUATED PRIVATE COLLEGES AND UNIVERSITIES. COMPENSATION PLANS WILL SUPPORT THE COLLEGE'S MISSION, STRATEGY, AND VALUES. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING IS MAINTAINED WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE PRESIDENT'S COMPENSATION AND BENEFITS ARRANGEMENTS. ANY QUESTIONS ON EXECUTIVE COMPENSATION ARE DIRECTED TO THE CHAIR OF THE BOARD OF TRUSTEES. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE GOVERNING DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Revenue - Total Revenue: 1930315, Related or Exempt Function Revenue: 1930315, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 11g Other Fees Contract Services - Total Expense: 5728107, Program Service Expense: 5402028, Management and General Expenses: 235501, Fundraising Expenses: 90578; Consulting Services - Total Expense: 158960, Program Service Expense: 146213, Management and General Expenses: 12705, Fundraising Expenses: 42; Other Professional Services - Total Expense: 136971, Program Service Expense: 100584, Management and General Expenses: 36266, Fundraising Expenses: 121; Form 990, Part XI, Line 9 Other changes in net assets or fund balances LOSS ON ANNUITY OBLIGATION - -53581; GAIN ON POSTRETIREMENT OBLIGATION - 337803; JEWELL UNLIMITED 500 COLLEGE HILL LIBERTY MO 64068 863394259 ONLINE EDU MO 321051 233797 WJC COLLEGEHILL INVESTMENTS INC 500 COLLEGE HILL LIBERTY MO 64068 431427371 Condominium Sales MO WILLIAM JEWELL C Corporation 4500 2500 1 true false false false false false false false false false false false false false true true false true true true