2024-05-14T16:53:35-05:00 2023-06-30 FORVIS LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2022-07-01 440545914 WILLIAM JEWELL COLLEGE % DR ELIZABETH MACLEOD WALLS WILL 8167817700 500 COLLEGE HILL LIBERTY MO 64068 JON NIXON INTERIM VP OF FINANC 8164157802 2024-05-15 true JOSEPH GARCIA 999009999 April Arnold P01559426 8162216300 2024-05-15 2 2022 2023-04-26 12:10:37Z DR ELIZABETH MACLEOD WALLS 500 COLLEGE HILL LIBERTY MO 64068 72529204 false X WWW.JEWELL.EDU X 1849 MO WE EDUCATE OUR COMMUNITY TO ASK REFLECTIVE QUESTIONS, APPLY CRITICAL THOUGHT, AND ACT WITH PURPOSE. 21 21 734 500 0 22000570 10758871 24535734 26467347 5758741 1756704 898368 1681823 53193413 40664745 9269458 10462200 0 0 17409992 18915120 4125 0 933589 20195708 23776280 46879283 53153600 6314130 -12488855 136212221 129620615 30035301 34016267 106176920 95604348 WE EDUCATE OUR COMMUNITY TO ASK REFLECTIVE QUESTIONS, APPLY CRITICAL THOUGHT, AND ACT WITH PURPOSE. false false 27658271 10462200 16804637 PROVIDED INSTRUCTION AND ACADEMIC SUPPORT TO APPROXIMATELY 900 STUDENTS: CLASSROOM INSTRUCTION, LIBRARY SERVICES, LECTURE SERVICES, ETC. 13316945 0 9662710 PROVIDED ROOM AND BOARD FOR 853 STUDENTS IN THE FALL OF 2022 AND 808 STUDENTS IN THE SPRING OF 2023. 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. 40975216 true true false false false false false false false true true true false false true false false true true false true false false false true false false false true true true false false false false false false true false false false false false false false true true true true true false true 149 0 true 734 true false false false false false true true false false false false false false X 21 21 false false false false false false false true true false false true true true true true true true false false AK AZ CO FL MD MA MI NH NY OK OR SC WA WI X DR ELIZABETH MACLEOD WALLS 8164155977 500 COLLEGE HILL LIBERTY MO 64068 Elizabeth Macleod Walls President 40.0 0.0 X 370232 0 54015 Anne Dema Provost 40.0 0.0 X 196118 0 30512 Clark Morris VP Institutional Advancement 40.0 0.0 X 167415 0 31852 Eric Blair VP Enrollment and Marketing 40.0 4.0 X 148451 0 48163 Rodney Smith VP Access and Engagement 40.0 0.0 X 154415 0 24151 Kelli Schutte Professor of Business & Chair 40.0 0.0 X 143540 0 31714 Gary Armstrong Interim VP Academic Affairs 40.0 0.0 X 132206 0 24109 Daniel Holt Chief Financial Officer 40.0 0.0 X 120311 0 26363 Lan Guo Director of IT 40.0 0.0 X 100365 0 29912 Leesa McBroom Professor of Nursing & Chair 40.0 0.0 X 100349 0 29186 Joseph Garcia VP FINANCE AND OPS/TREASURER 40.0 0.0 X 106216 0 5441 WILLIAM C GAUTREAUX TRUSTEE/CHAIR 1.0 0.0 X X 0 0 0 GARY D BARNES TRUSTEE 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 BRADLEY N SPRONG TRUSTEE 1.0 0.0 X 0 0 0 BRIAN CARNEY 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 E H WEBBER TRUSTEE 1.0 0.0 X 0 0 0 GARY V AINSWORTH TRUSTEE 1.0 0.0 X 0 0 0 JASON L HOUSEWORTH TRUSTEE 1.0 0.0 X 0 0 0 JASON O KLUMB TRUSTEE 1.0 0.0 X 0 0 0 MARGO A SHEPHARD TRUSTEE 1.0 0.0 X 0 0 0 PATRICK J MCCOWN TRUSTEE 1.0 0.0 X 0 0 0 QIANA F THOMASON 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 1739618 0 335418 11 false true false US ENGINEERING CO 3433 Roanoke Road KANSAS CITY MO 64111 CONSTRUCTION SERVICE 2203725 MAMMOTH SPORTS CONSTRUCTION LLC 103 W 19th Street KANSAS CITY MO 64108 CONSTRUCTION SERVICE 2966501 FRESH IDEAS FOOD SERVICE MANAGEMENT 1000 W NIFOND BLVD COLUMBIA MO 65203 FOOD SERVICE 1866673 ZIPCO 4110 CORRINGTON AVE KANSAS CITY MO 64117 RESTORATION 633954 TRUE MEDIA LLC 116 W 3rd St Suite 103 KANSAS CITY MO 64105 MEDIA STRATEGY SVCS 620133 26 352377 4305823 6100671 23002 10758871 TUITION & FEES 611600 16804637 16804637 RESIDENCE HALL 611710 4035954 4035954 DINING SERVICES 611710 3073684 3073684 STUDENT SERVICES 611710 774042 774042 FINE ARTS 611710 611508 611508 1167522 1167522 26467347 1068152 1068152 0 1435028 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555531 PV OF ANNUITIES PAYABLE 1158477 REFUNDABLE LOAN PROGRAM 194595 POST RETIREMENT OBLIGATION 3937191 FINANCE LEASE LIABILITIES 486318 6514898 32063425 1859439 -72352 1787087 30276338 10388407 10388407 40664745 42765193 42765193 10388407 10388407 53153600 SCHEDULE D, PART V, LINE 4 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 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 XI, LINES 2D & 4B LINE 2D: LOSS ON ANNUITY OBLIGATION $ (72,352) LINE 4B: COLLEGE AND FEDERAL FUNDED AID $ 10,462,200 FUNDRAISING EXPENSES (73,793) ------------- TOTAL $ 10,388,407 SCHEDULE D, PART XII, LINE 4B COLLEGE AND FEDERAL FUNDED AID $ 10,462,200 FUNDRAISING EXPENSES (73,793) ------------- TOTAL $ 10,388,407 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE POLICY IS PUBLISHED ON THE COLLEGE'S APPLICATION, IN THE COLLEGE CATALOG AND ON THE COLLEGE WEBSITE. SCHEDULE E, PART I, LINE 6A 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. Europe (Including Iceland and Greenland) Program Services STUDY ABROAD PROGRAMS 684052 East Asia and the Pacific Program Services STUDENT RECRUITMENT 368000 Central America and the Caribbean Investments 136301 1188353 1188353 false false false false false false SCHEDULE F, PART I, LINE 3, COLUMN (F) THE ORGANIZATION USES THE ACCRUAL METHOD OF ACCOUNTING. ACHIEVEMENT DAY 390402 352377 38025 14669 50265 8859 0 390402 352377 38025 14669 50265 8859 73793 -35768 true SCHOLARSHIPS 893 10462200 SCHEDULE I, PART I, LINE 2 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 285224 0 82900 0 2108 0 15250 0 38765 0 424247 0 0 0 Anne Dema Provost 195277 0 0 0 841 0 10113 0 20399 0 226630 0 0 0 Clark Morris VP Institutional Advancement 159665 0 0 0 7750 0 8414 0 23438 0 199267 0 0 0 Rodney Smith VP Access and Engagement 153359 0 0 0 1056 0 7905 0 16246 0 178566 0 0 0 Eric Blair VP Enrollment and Marketing 147492 0 0 0 959 0 7770 0 40393 0 196614 0 0 0 Kelli Schutte Professor of Business & Chair 94972 0 0 0 48568 0 7656 0 24058 0 175254 0 0 0 Gary Armstrong Interim VP Academic Affairs 127916 0 0 0 4290 0 6982 0 17127 0 156315 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. HOUSING ALLOWANCE AND MAID SERVICE: 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. 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 SEE PART VI 431178966 2015-07-27 15500000 SEE PART VI false false false B SEE PART VI 431178966 2021-11-18 9250000 CAPITAL IMPROVEMENTS false false false A 5770000 0 15500000 0 0 0 233285 0 0 682015 14584700 0 2016 true false true true B 210000 0 9250000 0 0 0 180000 0 0 4070000 0 5000000 false false true true A false false false false 0 false false false true B false false false false 0 false false false true A false true false false 0 false 0 false true B false true true false 0 false 0 false true A true B true SCHEDULE K, PART I, LINES A & B, COLUMN (A) HEALTH AND EDUCATIONAL FACILITIES AUTHORITY OF THE STATE OF MISSOURI. SCHEDULE K, PART I, LINE A, COLUMN (F) 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. 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. NA 11750 SCHOLARSHIPS SCHOLARSHIPS NA 1000 AWARDS AWARDS FORM 990, PART VI, LINE 1A 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, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM COMPILES AND REVIEWS THE FORM 990. THE DRAFT FORM 990 IS REVIEWED BY THE COLLEGE'S FINANCIAL OFFICER, ACCOUNTING PERSONNEL, AND CERTAIN MEMBERS OF THE PRESIDENT'S CABINET AND QUESTIONS ARE INVESTIGATED AND RESOLVED. THE FINAL DRAFT OF THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE WITH A REPRESENTATIVE OF THE INDEPENDENT ACCOUNTING FIRM. A DRAFT FORM 990, NORMALLY IN ELECTRONIC FORM, IS PROVIDED TO THE ENTIRE BOARD OF TRUSTEES AND CERTAIN MEMBERS OF THE PRESIDENT'S CABINET FOR THEIR REVIEW PRIOR TO THE FIRST FULL BOARD MEETING OF THE CALENDAR YEAR OR AT A SPECIAL MEETING OF THE BOARD CALLED. THEREAFTER, THE AUDIT COMMITTEE RECOMMENDS THE FORM 990 TO THE FULL BOARD FOR APPROVAL. FURTHER IF ANY CHANGES ARE MADE TO THE DRAFT FORM 990 AFTER BOARD REVIEW, A FINAL COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF TRUSTEES BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C 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, SECTION B, LINE 15A 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, SECTION C, LINE 19 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 XI, LINE 9 LOSS ON ANNUITY OBLIGATION $ (72,352) LOSS ON POSTRETIREMENT OBLIGATION $ 129,196 ------------- $ 56,844 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER PROFESSIONAL FEES TOTAL FEES:6189128 JEWELL UNLIMITED 500 COLLEGE HILL LIBERTY MO 64068 863394259 ONLINE EDU MO 356611 131373 WJC COLLEGEHILL INVESTMENTS INC 500 COLLEGE HILL LIBERTY MO 64068 431427371 CONDOMINIUM SALES MO WILLIAM JEWELL C CORP 4500 2500 1.00000 true false false false false false false false false false false false false false true true false true true true