Bob Jones University

Legal name: Bju Inc

Nonprofit profile at a glance

EIN
571088101
IRS 990 coverage
2016–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024, Form 990-N 2014
Location
Greenville, SC, USA
Phone
864-770-1311
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Primary, Elementary Schools
Affiliation
Christianity

Official website

Reported finances

Revenue
$114,827,246
Expenses
$112,635,324
Assets
$108,724,460
Liabilities
$24,969,412

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

27 people listed

Executive titles in this filing

  • JOSH CROCKETT (PRESIDENT)

Highest reported compensation

  • RUSSELL MILLER JR (FACULTY - SCHOOL OF THEOLOGY AND GLOBAL LEADERSHIP): $184,180 total reported compensation
  • ROGER BRADLEY (FACULTY - HISTORY, GOVERNMENT, AND SOCIAL SCIENCE): $166,081 total reported compensation
  • BRIAN HAND (FACULTY - SEMINARY/GRADUATE RELIGION): $160,906 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Bob Jones University exists to grow in faith, thrive in studies, and be known by a community that cares, preparing students for success with a biblical worldview.

What it reported doing in 2024

Bju serves approximately 2,400 residential students and an additional 600 non-traditional students in approximately 100 associate, bachelor's, master's, and doctoral degree programs. Bju offers students a total student experience package known as the bju premium learning and living experiences focused on student success and rooted in our christian liberal arts mission and our cultural emphasis and relevant to current ministry and workplace opportunities. Bju is also committed to an education designed to inspire a lifelong pursuit of learning, loving and leading.

Operating model

Revenue model
Other-operating. 93% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 76% for direct work, and 24% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 69
  • Accountability: 95
  • Sustainability: 47
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82%; rating input score 82
  • Program expense ratio: 82.9%; rating input score 83
  • Fundraising efficiency: $6.92 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.9%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 0.97; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 68; 68th percentile among comparable filings

Growth

  • Program expense growth: 11.4% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: -3.4% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -8.5% per year; rating input score 0; 1st percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site
  • Where the money goes: 82% of revenue deployed · 82.9% of spending went to programs
  • Governance: 14 of 14 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $93.4M in reported program spending
  • Leadership: top reported pay $184K · 27 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $11.7M reported
  • Consistency: 41 of 41 current checks pass
  • Schedules: 10 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.