2024-02-29T11:51:50-06:00 2023-06-30 620647474 BLACKBURN CHILDERS & STEAGALL PLC 801B SUNSET DRIVE JOHNSON CITY TN 376043033 990 2022-07-01 475271468 JOHNSON UNIVERSITY FLORIDA INC JOHN 4078478966 7900 JOHNSON DRIVE KNOXVILLE TN 37998 CYNTHIA T BARNARD VICE PRESIDENT FOR FINANCE 8652513484 2024-02-21 1 CYNTHIA BARNARD XXX-XX-XXXX 0 SARAH PRESNELL P01269151 4232824511 2024-02-21 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CYNTHIA T BARNARD 7900 JOHNSON DRIVE KNOXVILLE TN 37998 4160280 0 X N/A X 2015 FL JOHNSON UNIVERSITY FLORIDA, INC. IS A PRIVATE, COEDUCATIONAL INSTITUTION OF HIGHER LEARNING OFFERING ASSOCIATE, BACHELOR'S, MASTER'S AND DOCTORAL DEGREES. 14 14 188 25 0 0 1584598 690169 3390557 3427828 35177 42283 0 0 5010332 4160280 669084 556612 0 0 3104001 3001987 0 0 126517 2003383 2064298 5776468 5622897 -766136 -1462617 1750926 1986900 1670628 924012 80298 1062888 JOHNSON UNIVERSITY FLORIDA, INC. IS A PRIVATE, COEDUCATIONAL INSTITUTION OF HIGHER LEARNING OFFERING ASSOCIATE, BACHELOR'S, MASTER'S AND DOCTORAL DEGREES. 0 0 4641975 556612 3427828 OPERATION OF UNIVERSITY 4641975 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 16 0 1 188 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL TN X CYNTHIA T BARNARD 8652513484 7900 JOHNSON DRIVE KNOXVILLE TN 37998 JEFF WHITLOCK SR SECRETARY 1.00 1.00 X X 0 0 0 MARTHA R ALLIGOOD TRUSTEE 1.00 1.00 X 0 0 0 W PERRY BAILEY TRUSTEE 1.00 1.00 X 0 0 0 KEVIN DUVAL TRUSTEE 1.00 1.00 X 0 0 0 SCOTT EYNON TRUSTEE 1.00 1.00 X 0 0 0 KENNETH R FUNK TRUSTEE 1.00 1.00 X 0 0 0 GREGORY J GRANT VICE - CHAIRMAN 1.00 1.00 X X 0 0 0 MARK HARRELL TRUSTEE 1.00 1.00 X 0 0 0 DREW MENTZER TRUSTEE 1.00 1.00 X 0 0 0 BILL WANG TRUSTEE 1.00 1.00 X 0 0 0 SAM WIDENER TRUSTEE 1.00 1.00 X 0 0 0 RICHARD E WOODS CHAIRMAN 1.00 1.00 X X 0 0 0 VANESSA WATKINS TRUSTEE 1.00 1.00 X 0 0 0 PAUL T COLEMAN ATTORNEY LEGAL COUNSEL; EX-OFFICIO 1.00 1.00 X 0 0 0 L THOMAS SMITH JR PRESIDENT 1.00 50.00 X 0 158901 13584 CYNTHIA T BARNARD VP FOR BUSINESS AND FINANCE 1.00 50.00 X 0 92942 19263 MARVIN ELLIOTT FL EXECUTIVE VICE PRESIDENT, JOHNSON UNIVERSITY FLORI 50.00 1.00 X 100953 0 11019 RICHARD CLARK VP FOR ADVANCEMENT 1.00 50.00 X 0 95791 10438 ANDREW FRAZIER VP FOR STUDENT LIFE/DEAN OF STUDENTS 1.00 50.00 X 0 60188 15625 GREG LINTON VP FOR ACADEMIC AFFAIRS/PROVOST 1.00 50.00 X 0 102630 7266 WILBUR REID VP FOR CAMPUS SERVICES 1.00 50.00 X 0 88126 15693 100953 598578 92888 1 0 1 0 PIONEER FOOD SERVICE JOHNSON UNIVERSITY BOX 175 KNOXVILLE TN 37998 FOOD SERVICE 411396 PROTECTIVE SOLUTIONS INC 175 SEMORAN COMMERCE PLACE SUITE A APOPKA FL 32703 CHAPMAN CENTER PROJECT 262406 STORM SHIELD ROOFING AND RESTORATION LLC 1100 CENTRAL PARK DRIVE SANFORD FL 32771 ROOFING REPAIR 247392 3 4475 685694 690169 TUITION AND FEES 611710 2628829 2628829 AUXILIARY ENTERPRISES 611710 720169 720169 OTHER INCOME 611710 78830 78830 3427828 42283 42283 4160280 3427828 0 42283 556612 556612 2469456 1975565 395113 98778 368007 294406 58881 14720 164524 131619 26324 6581 7777 7777 206064 144245 61819 11527 8069 3458 73745 51622 19174 2949 45323 27194 18129 259460 207568 49297 2595 89002 66752 21360 890 26762 21409 5352 1 245563 196450 49113 154007 123206 30801 157386 110170 47216 DINING HALL EXPENSES 433198 433198 ATHLETIC SPECIFIC EXPEN 83044 83044 EQUIPMENT-ITEMS WITH IN 81269 56888 24381 REPAIRS AND MAINTENANCE 70675 56540 14135 119496 97418 22075 3 5622897 4641975 854405 126517 -1 1 376411 106205 107871 150469 773 16013 3788664 2136952 1203372 1651712 62500 62500 1750926 1986900 109905 94747 1560723 829265 1670628 924012 X -2550783 -2059134 2631081 3122022 80298 1062888 1750926 1986900 X -1462617 169661 2275546 X X 0 1 X 1 1 1 X 801651 750768 1272550 1584598 690169 5099736 801651 750768 1272550 1584598 690169 5099736 5099736 22748 36730 33497 35177 42283 170435 5270171 17779771 0.96770 0.97320 X SCHEDULE A, PART I, LINES 2 AND 7 ON APRIL 21, 2016, JOHNSON UNIVERSITY RECEIVED A LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) STATING THEY HAD CONSIDERED THE UNIVERSITY'S APPLICATION FOR A GROUP EXEMPTION LETTER RECOGNIZING ITS SUBORDINATES AS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS ORGANIZATIONS OF THE TYPE DESCRIBED IN SECTION 501(C)(3). ADDITIONALLY, THE IRS CLASSIFIED THE ORGANIZATIONS THAT JOHNSON UNIVERSITY OPERATES, SUPERVISES, OR CONTROLS, AND THAT ARE COVERED BY THE UNIVERSITY'S NOTIFICATION TO THE IRS, AS ORGANIZATIONS THAT ARE NOT PRIVATE FOUNDATIONS BECAUSE THEY ARE ORGANIZATIONS OF THE TYPE DESCRIBED IN SECTIONS 509(A)(1) AND 170(B)(1)(A)(II) OF THE CODE. JOHNSON UNIVERSITY FLORIDA, INC., A GROUP SUBORDINATE ORGANIZATION OF JOHNSON UNIVERSITY, IS IDENTIFIED IN SCHEDULE A, PART I, LINE 2 AS A SCHOOL. IT IS AN EDUCATIONAL ORGANIZATION WHICH NORMALLY MAINTAINS A REGULAR FACULTY AND CURRICULUM AND NORMALLY HAS A REGULARLY ENROLLED BODY OF PUPILS OR STUDENTS IN ATTENDANCE AT THE PLACE WHERE ITS EDUCATIONAL ACTIVITIES ARE REGULARLY CARRIED ON. PER THE 2013 INSTRUCTIONS FOR SCHEDULE B, SCHEDULE OF CONTRIBUTORS, THE INTERNAL REVENUE SERVICE HAS CLARIFIED THAT IN ORDER FOR THE UNIVERSITY TO REPORT ITS CONTRIBUTIONS UNDER THE SPECIAL RULE, THE ORGANIZATION MUST NOW CHECK BOX 7 OF SCHEDULE A, PART I, AND COMPLETE SCHEDULE A, PART II, SUPPORT SCHEDULE FOR ORGANIZATIONS DESCRIBED IN SECTIONS 170(B)(1)(A)(IV) AND 170(B)(1)(A)(VI). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1922898 196799 2119697 1670154 252744 1922898 1583206 77000 692227 682279 1670154 1497506 122165 -36465 1583206 1425097 72409 114170 114170 1497506 1.00000 0 0 301104 52693 248411 659439 163768 495671 1473936 1133898 340038 1354185 786593 567592 1651712 DEPOSITS 136364 DUE TO CENTRAL ORGANIZATION 692901 829265 X PART V, LINE 4: UNRESTRICTED PURPOSES, SCHOLARSHIPS, FACULTY/STAFF SALARIES, AND OTHER SPECIFIC PROGRAM EXPENSES PART X, LINE 2: NOTE 13 - UNCERTAINTY IN INCOME TAXES THE UNIVERSITY FOLLOWS THE FASB ASC, WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. AS OF JUNE 30, 2023 AND 2022, THE UNIVERSITY HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE UNIVERSITY'S CONSOLIDATED FINANCIAL STATEMENTS. THE UNIVERSITY'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ON UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IN THE CONSOLIDATED FINANCIAL STATEMENTS. HOWEVER, NO INTEREST OR PENALTIES WERE RECORDED DURING THE YEARS ENDED JUNE 30, 2023 AND 2022. FEDERALLY FUNDED FINANCIAL AID PROGRAMS ARE SUBJECT TO SPECIAL AUDIT. SUCH AUDITS COULD RESULT IN CLAIMS AGAINST THE RESOURCES OF THE UNIVERSITY. NO PROVISION HAS BEEN MAKE FOR ANY LIABILITIES THAT MAY ARISE FROM SUCH AUDITS SINCE THE AMOUNTS, IF ANY, CANNOT BE DETERMINED AT THIS DATE. PART XI, LINE 2D - OTHER ADJUSTMENTS: JOHNSON UNIVERSITY TENNESSEE JOHNSON FOUNDATION PART XI, LINE 4B - OTHER ADJUSTMENTS: INSTITUTIONAL SCHOLARSHIPS OFFSETTING STUDENT TUITION SPENDING TRANSFER TO JU TENNESSEE 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE UNIVERSITY PUBLISHES ITS RACIALLY NON-DISCRIMINATORY POLICY IN ITS MAGAZINE, "THE JOHNSON MAGAZINE", IN THE NEWSPAPER, AND IN A GRAPHIC OVERLAY TO VIDEOS USED IN TELEVISION ADS. SCHEDULE E, PART I, LINE 6 THE UNIVERSITY RECEIVES FINANCIAL ASSISTANCE FOR STUDENT FINANCIAL AID PROGRAMS SUCH AS THE FEDERAL PELL GRANT PROGRAM, AS WELL AS OTHERS FROM THE UNITED STATES DEPARTMENT OF EDUCATION. THE UNIVERSITY ALSO RECEIVES STUDENT FINANCIAL ASSISTANCE FROM THE STATE OF FLORIDA IN THE FORM OF FLORIDA RESIDENCY ACCESS GRANT (FRAG), BRIGHT FUTURES, ACCESS TO BETTER LEARNING, AND ABLE FUNDS. 1 CASH SCHOLARSHIPS FOR STUDENTS ATTENDING JOHNSON UNIVERSITY FLORIDA, INC. IN OSCEOLA COUNTY, FLORIDA. 181 556612 N/A N/A PART I, LINE 2: THE UNIVERSITY DOES NOT GIVE ANY NON-CASH SCHOLARSHIPS. SCHOLARSHIPS ARE DISBURSED TO STUDENTS THROUGH CREDITING THEIR STUDENT ACCOUNTS. IF THE STUDENT HAS EXCESS SCHOLARSHIP FUNDS AS THE RESULT OF TITLE IV AID, THEN THESE FUNDS ARE AUTOMATICALLY DISBURSED TO THE STUDENT WITHIN 14 DAYS. IF THE EXCESS FUNDS ARE THE RESULT OF SOMETHING OTHER THAN TITLE IV AID, THE STUDENT MUST REQUEST A REFUND AND THESE FUNDS ARE DISBURSED TO THE STUDENT BY CHECK. THE UNIVERSITY'S PROCEDURES FOR MONITORING GRANT FUNDS IN THE U.S. ARE AS FOLLOWS: THE UNIVERSITY HAS APPOINTED DIRECTORS, WHO REPORT TO THE APPROPRIATE VICE PRESIDENTS OVER ALL FEDERAL GRANT PROGRAMS. THESE DIRECTORS ARE CHARGED WITH PERFORMING ALL GRANT-RELATED ACTIVITIES INCLUDING APPLICATION, MONITORING OF EXPENDITURES AND REPORTING, WITH THE EXCEPTION OF DRAW-DOWNS OF FEDERAL FUNDS. DRAW-DOWNS ARE PERFORMED BY THE UNIVERSITY'S ACCOUNTANT AFTER REQUESTS ARE MADE BY THE DIRECTOR TO THE ACCOUNTANT. THE ACCOUNTANT REVIEWS THE REQUESTS FOR DRAW-DOWNS, WHICH INCLUDE DOCUMENTATION OF ALL DIRECT AND INDIRECT PROGRAM EXPENSES, BEFORE MAKING THE DRAW-DOWNS. A SINGLE AUDIT IS PERFORMED ANNUALLY BY THE UNIVERSITY'S INDEPENDENT AUDITORS. X 1 1 X X X 0 0 0 0 0 0 0 0 0 L THOMAS SMITH JR PRESIDENT 0 158901 0 0 0 0 0 0 0 13584 0 172485 0 0 PART I, LINE 1A A HOUSING ALLOWANCE OF $6,700 WAS PROVIDED FOR THE FOLLOWING OFFICER: MARVIN ELLIOTT PART I, LINE 5 N/A PART I, LINE 6 N/A PART I, LINE 7 N/A PART I, LINE 8 N/A FORM 990, PART VI, SECTION B, LINE 11B THE UNIVERSITY'S TAX PREPARER WILL PROVIDE THE VICE PRESIDENT FOR FINANCE A SCANNED COPY OF THE FINAL VERSION OF THE FORM 990 TAX RETURN. THE RETURN WILL BE MAILED AND/OR EMAILED TO THE EXECUTIVE COMMITTEE AND THE PRESIDENT. THESE INDIVIDUALS WILL HAVE THREE TO FIVE BUSINESS DAYS TO ASK ANY QUESTIONS PRIOR TO THE FILING OF THE FORM 990 TAX RETURN. THE VICE PRESIDENT FOR FINANCE WILL ANSWER QUESTIONS OR PROVIDE INFORMATION AS REQUESTED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES WILL REVIEW ANNUALLY THE UNIVERSITY'S CONFLICT OF INTEREST POLICY. EACH BOARD MEMBER WILL READ AND SIGN THIS POLICY AT THE FEBRUARY BOARD MEETING. THESE SIGNED STATEMENTS WILL BE RETAINED IN THE UNIVERSITY'S BUSINESS OFFICE. FORM 990, PART VI, SECTION B, LINE 15 THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES WILL REVIEW THE CABINET LEVEL SALARIES AND BENEFITS ANNUALLY. THIS REVIEW WILL BE CONDUCTED AT THE STANDING SEPTEMBER EXECUTIVE COMMITTEE MEETING. THE VICE PRESIDENT FOR FINANCE WILL PROVIDE THE SALARY AND BENEFITS INFORMATION. THE FINANCE COMMITTEE WILL ALSO RECEIVE INDUSTRY SALARY COMPARISONS EVERY THREE TO FIVE YEARS. THE PRESIDENT OF THE UNIVERSITY DOES NOT HAVE A WRITTEN EMPLOYMENT CONTRACT. OTHER OFFICERS DO NOT HAVE A WRITTEN EMPLOYMENT CONTRACT. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: SPENDING TRANSFER OUT 2,275,546. FORM 990, PART XII, LINE 2C THE FINANCE AND INVESTMENT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT, AND THIS POLICY HAS NOT CHANGED FROM THAT OF THE PRIOR YEAR. FORM 990, LINE C, PAGE 1 ON APRIL 21, 2016, JOHNSON UNIVERSITY RECEIVED A LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) STATING THEY HAD CONSIDERED THE UNIVERSITY'S APPLICATION FOR A GROUP EXEMPTION LETTER RECOGNIZING ITS SUBORDINATES AS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS ORGANIZATIONS OF THE TYPE DESCRIBED IN SECTION 501(C)(3). ADDITIONALLY, THE IRS CLASSIFIED THE ORGANIZATIONS THAT JOHNSON UNIVERSITY OPERATES, SUPERVISES, OR CONTROLS, AND THAT ARE COVERED BY THE UNIVERSITY'S NOTIFICATION TO THE IRS, AS ORGANIZATIONS THAT ARE NOT PRIVATE FOUNDATIONS BECAUSE THEY ARE ORGANIZATIONS OF THE TYPE DESCRIBED IN SECTIONS 509(A)(1) AND 170(B)(1)(A)(II) OF THE CODE. ON JULY 1, 2016, JOHNSON UNIVERSITY FLORIDA, INC., BEGAN OPERATIONS. AS OF JUNE 30, 2017, IT IS THE SOLE GROUP SUBORDINATE OF JOHNSON UNIVERSITY. THE JOHNSON FOUNDATION INC 7900 JOHNSON DRIVE KNOXVILLE TN 37998 581767548 PROVIDES CHARITABLE GRANTS TO JOHNSON UNIVERSITY TN 501(C)(3) OTHER TAXABLE PF N/A 0 DEERFIELD DEVELOPMENT INC 1011 BILL BECK BOULEVARD KISSIMMEE FL 34744 591109202 REAL ESTATE FL N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 JOHNSON UNIVERSITY P CASH PAID