2026-03-31T06:56:50-05:00 2025-06-30 620647474 BLACKBURN CHILDERS & STEAGALL PLC 541 SID MARTIN ROAD SUITE C JOHNSON CITY TN 37615 990 2024-07-01 475271468 JOHNSON UNIVERSITY FLORIDA INC JOHN 4078478966 7900 JOHNSON DRIVE KNOXVILLE TN 37998 CYNTHIA T BARNARD VICE PRESIDENT FOR FINANCE 8652513484 2026-03-26 1 1 SARAH PRESNELL P01269151 4232824511 2026-03-26 2024 2025-03-06 01:10:19Z CYNTHIA T BARNARD 7900 JOHNSON DRIVE KNOXVILLE TN 37998 11043 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. X 14 14 0 0 0 0 721533 0 3052329 0 -181594 0 0 11043 3592268 11043 640877 0 0 0 2884326 0 0 0 0 1978213 13615 5503416 13615 -1911148 -2572 701397 79393 5077426 4457994 -4376029 -4378601 JOHNSON UNIVERSITY FLORIDA, INC. IS A PRIVATE, COEDUCATIONAL INSTITUTION OF HIGHER LEARNING OFFERING ASSOCIATE, BACHELOR'S, MASTER'S AND DOCTORAL DEGREES. 0 0 OPERATION OF UNIVERSITY 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 0 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 RICHARD E WOODS CHAIRMAN 1.00 1.00 X X 0 0 0 SAM WIDENER TRUSTEE 1.00 1.00 X 0 0 0 BILL WANG TRUSTEE 1.00 1.00 X 0 0 0 DREW MENTZER TRUSTEE 1.00 1.00 X 0 0 0 MARK HARRELL TRUSTEE 1.00 1.00 X 0 0 0 GREGORY J GRANT VICE - CHAIRMAN 1.00 1.00 X X 0 0 0 KENNETH R FUNK TRUSTEE 1.00 1.00 X 0 0 0 SCOTT EYNON TRUSTEE 1.00 1.00 X 0 0 0 VANESSA WATKINS TRUSTEE 1.00 1.00 X 0 0 0 KEVIN DUVAL TRUSTEE 1.00 1.00 X 0 0 0 MARTHA R ALLIGOOD TRUSTEE 1.00 1.00 X 0 0 0 JEFF WHITLOCK SR SECRETARY 1.00 1.00 X X 0 0 0 W PERRY BAILEY 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 JEFF CASE TRUSTEE 1.00 1.00 X 0 0 0 DANIEL L OVERDORF PRESIDENT 1.00 50.00 X 0 115856 0 WILBUR REID VP FOR CAMPUS SERVICES 1.00 50.00 X 0 109630 0 GREG LINTON VP FOR ACADEMIC AFFAIRS/PR 1.00 50.00 X 0 120237 0 ANDREW FRAZIER VP FOR STUDENT LIFE/DEAN O 1.00 50.00 X 0 90326 0 RICHARD CLARK VP FOR ADVANCEMENT 1.00 50.00 X 0 114736 0 CYNTHIA T BARNARD VP FOR BUSINESS AND FINANC 1.00 50.00 X 0 116665 0 MARVIN ELLIOT SPECIAL ASSISTANT TO THE PRESIDENT 1.00 50.00 X 0 112881 0 0 780331 0 0 0 0 0 0 MISCELLANEOUS REVENUE 611310 11043 11043 11043 11043 0 0 11043 MISCELLANEOUS OTHER EXP 13615 13615 13615 0 13615 0 367122 19393 33740 0 0 0 238035 0 62500 60000 701397 79393 53582 0 5023844 4457994 5077426 4457994 X -4376029 -4378601 -4376029 -4378601 701397 79393 -2572 0 X X 0 0 0 X 1272550 1584598 690169 721533 4268850 1272550 1584598 690169 721533 4268850 4268850 33497 35177 42283 42598 153555 4422405 13187816 0.96530 0.96350 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). 2603730 2603730 2119697 484033 2603730 1922898 196799 2119697 1670154 252744 1922898 1583206 77000 692227 682279 1670154 0 0 0 CORPORATION 60000 F 60000 DUE TO CENTRAL ORGANIZATION 4457994 4457994 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, 2024 AND 2023, 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, 2024 AND 2023. 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. X 1 1 X X X 0 0 0 0 0 0 0 0 0 PART I, LINE 5 N/A PART I, LINE 6 N/A PART I, LINE 7 N/A PART I, LINE 8 N/A LAND, BUILDINGS AND OTHER CAPITAL ASSETS 2024-06-30 28170000 SALES PRICE OSCEOLA COUNTY 2505 E IRLO BRONSON MEMORIAL HWY KISSIMMEE FL 34744 0 0 0 0 0 0 0 0 0 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 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