John Brown University 
Summary
John Brown University is a leading private Christian university and Arkansas' top ranked regional university (U.S. News Best Colleges, 2017). Enrolling more than 2,700 students from 40 states and 37 countries in its traditional undergraduate, graduate, degree completion and concurrent education programs, JBU offers more than 39 majors, with top programs including business administration, graphic design, engineering, construction management, counseling, teacher education and nursing.
Contact information
Mailing address:
John Brown University
2000 West University St.
Siloam Springs, AR 72761-2761
Website: jbu.edu
Phone: 479-524-9500
Email: jbuinfo@jbu.edu
Organization details
EIN: 710239576
CEO/President: Dr. Charles W. Pollard
Chairman: Susan Barrett
Board size: 30
Founder: Dr. John E. Brown Sr.
Year founded: 1936
Tax deductible: Yes
Fiscal year end: 06/30
Member of ECFA: Yes
Member of ECFA since: 1979
Purpose
We are a Christ-centered, interdenominational university that leads the nation in integrating faith and learning, fostering holistic spiritual formation, promoting pragmatic liberal arts education, and preparing people to follow Christ's call to serve others in all areas of life.
Mission statement
John Brown University's mission is to provide Christ-centered education that prepares people to honor God and serve others by developing their intellectual, spiritual and professional lives.
Statement of faith
As a Christian institution, John Brown University holds to the interdenominational doctrinal position identified by the following statements:
We believe the Bible to be the inspired, the only infallible, authoritative word of God.
We believe that there is one God, eternally existent in three persons: Father, Son, and Holy Spirit.
We believe in the deity of our Lord Jesus Christ, in His virgin birth, in His sinless life, in His miracles, in His vicarious and atoning death through His shed blood, in His bodily resurrection, in His ascension to the right hand of the Father, and in His personal return in power and glory.
We believe that, for the salvation of lost and sinful people, regeneration by the Holy Spirit is absolutely necessary.
We believe in the present ministry of the Holy Spirit by whose indwelling the Christian is enabled to live a godly life.
We believe in the resurrection of both the saved and the lost; they that are saved unto the resurrection of life and they that are lost unto the resurrection of damnation.
We believe in the spiritual unity of believers in our Lord Jesus Christ.
As adopted by the National Association of Evangelicals.
Transparency grade
A
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Colleges/Universities
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 203 of 725 | 25 of 87 |
| Fund acquisition rating | | 127 of 726 | 14 of 87 |
| Resource allocation rating | | 251 of 726 | 27 of 87 |
| Asset utilization rating | | 448 of 725 | 67 of 87 |
Financial ratios
| Funding ratios | Sector median | 2018 | 2017 | 2016 | 2015 | 2014 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 19% | 11% | 12% | 10% | 9% | 10% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 2% | 2% | 2% | 2% | 2% | 3% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 10% | 22% | 21% | 24% | 24% | 25% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 2% | 3% | 3% | 3% | 3% | 3% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 90% | 78% | 79% | 76% | 76% | 75% |
| Operating ratios | Sector median | 2018 | 2017 | 2016 | 2015 | 2014 |
Program expense ratio Program expense ratio = Program services / Total expenses | 86% | 88% | 87% | 87% | 88% | 87% |
Spending ratio Spending ratio = Total expenses / Total revenue | 97% | 93% | 99% | 87% | 89% | 89% |
Program output ratio Program output ratio = Program services / Total revenue | 81% | 82% | 86% | 75% | 78% | 77% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 3% | 7% | 1% | 13% | 11% | 11% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 3% | 2% | 0% | 5% | 4% | 4% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 12% | 10% | 11% | 10% | 10% | 10% |
| Investing ratios | Sector median | 2018 | 2017 | 2016 | 2015 | 2014 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 0.51 | 0.30 | 0.31 | 0.31 | 0.31 | 0.31 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 3.01 | 2.03 | 2.00 | 2.05 | 2.02 | 1.85 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.64 | 0.62 | 0.63 | 0.64 | 0.63 | 0.57 |
| Liquidity ratios | Sector median | 2018 | 2017 | 2016 | 2015 | 2014 |
Current ratio Current ratio = Total current assets / Total current liabilities | 7.26 | 19.32 | 20.32 | 16.36 | 19.11 | 23.13 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.14 | 0.05 | 0.05 | 0.06 | 0.05 | 0.04 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 6.03 | 18.47 | 18.18 | 17.58 | 17.94 | 20.25 |
| Solvency ratios | Sector median | 2018 | 2017 | 2016 | 2015 | 2014 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 27% | 6% | 6% | 7% | 7% | 7% |
Debt ratio Debt ratio = Debt / Total assets | 18% | 3% | 3% | 4% | 4% | 4% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 143% | 310% | 298% | 297% | 296% | 304% |
Financials
| Balance sheet | |||||
| Assets | 2018 | 2017 | 2016 | 2015 | 2014 |
| Cash | $4,046,679 | $7,509,112 | $16,818,236 | $14,835,931 | $5,680,102 |
| Receivables, inventories, prepaids | $3,592,646 | $4,596,113 | $7,310,805 | $4,830,990 | $9,744,413 |
| Short-term investments | $109,081,704 | $102,213,841 | $82,504,542 | $87,489,965 | $99,915,367 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $116,721,029 | $114,319,066 | $106,633,583 | $107,156,886 | $115,339,882 |
| Long-term investments | $22,161,518 | $19,899,996 | $19,416,015 | $19,602,044 | $6,213,570 |
| Fixed assets | $95,276,512 | $90,921,863 | $89,338,623 | $86,030,819 | $88,435,077 |
| Other long-term assets | $3,211,566 | $3,213,239 | $3,210,894 | $3,307,523 | $3,521,703 |
| Total long-term assets | $120,649,596 | $114,035,098 | $111,965,532 | $108,940,386 | $98,170,350 |
| Total assets | $237,370,625 | $228,354,164 | $218,599,115 | $216,097,272 | $213,510,232 |
| Liabilities | 2018 | 2017 | 2016 | 2015 | 2014 |
| Payables and accrued expenses | $4,610,977 | $3,869,260 | $4,586,969 | $4,022,417 | $3,740,860 |
| Other current liabilities | $1,430,905 | $1,757,996 | $1,931,977 | $1,585,717 | $1,246,475 |
| Total current liabilities | $6,041,882 | $5,627,256 | $6,518,946 | $5,608,134 | $4,987,335 |
| Debt | $7,104,035 | $7,562,661 | $8,016,306 | $7,905,000 | $8,270,000 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $1,255,664 | $1,299,766 | $1,308,355 | $1,504,010 | $1,685,288 |
| Total long-term liabilities | $8,359,699 | $8,862,427 | $9,324,661 | $9,409,010 | $9,955,288 |
| Total liabilities | $14,401,581 | $14,489,683 | $15,843,607 | $15,017,144 | $14,942,623 |
| Net assets | 2018 | 2017 | 2016 | 2015 | 2014 |
| Unrestricted | $118,762,486 | $110,775,120 | $107,235,497 | $101,994,338 | $96,242,868 |
| Temporarily restricted | $0 | $15,359,649 | $12,293,434 | $20,653,541 | $28,792,009 |
| Permanently restricted | $104,206,558 | $87,729,712 | $83,226,577 | $78,432,249 | $73,532,732 |
| Net assets | $222,969,044 | $213,864,481 | $202,755,508 | $201,080,128 | $198,567,609 |
| Revenues and expenses | |||||
| Revenue | 2018 | 2017 | 2016 | 2015 | 2014 |
| Total contributions | $16,676,389 | $15,052,833 | $18,678,588 | $18,732,192 | $18,609,263 |
| Program service revenue | $55,002,029 | $54,850,097 | $52,910,515 | $51,028,202 | $48,792,354 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $5,334,010 | $2,585,040 | $6,894,734 | $6,609,764 | $6,072,492 |
| Other revenue | $274,258 | $151,791 | $294,296 | $214,076 | $265,364 |
| Total other revenue | $60,610,297 | $57,586,928 | $60,099,545 | $57,852,042 | $55,130,210 |
| Total revenue | $77,286,686 | $72,639,761 | $78,778,133 | $76,584,234 | $73,739,473 |
| Expenses | 2018 | 2017 | 2016 | 2015 | 2014 |
| Program services | $63,161,019 | $62,108,481 | $59,295,498 | $59,521,361 | $57,143,887 |
| Management and general | $6,865,909 | $7,821,289 | $7,148,942 | $6,723,998 | $6,366,538 |
| Fundraising | $1,869,944 | $1,810,333 | $1,899,126 | $1,698,644 | $1,875,476 |
| Total expenses | $71,896,872 | $71,740,103 | $68,343,566 | $67,944,003 | $65,385,901 |
| Change in net assets | 2018 | 2017 | 2016 | 2015 | 2014 |
| Surplus (deficit) | $5,389,814 | $899,658 | $10,434,567 | $8,640,231 | $8,353,572 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $5,389,814 | $899,658 | $10,434,567 | $8,640,231 | $8,353,572 |
Response from ministry
No response has been provided by this ministry.
History
Established in 1919 by evangelist Dr. John E. Brown Sr., JBU was created to combine Christian liberal arts education with an emphasis on specialized vocational training. While we may not train airplane mechanics today, a "head, heart, hand" education with "Christ over all" is still our focus.