Johnson University Florida Inc

Nonprofit profile at a glance

EIN
475271468
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-T 2021
Location
Knoxville, TN, USA
Phone
4078478966
Rating
47
Verdict
MIXED
Rating confidence
Moderate
Sector
Graduate, Professional Schools (Separate Entities)

Reported finances

Revenue
$11,043
Expenses
$13,615
Assets
$79,393
Liabilities
$4,457,994

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

Leadership & pay

22 people listed

Executive titles in this filing

  • DANIEL L OVERDORF (PRESIDENT)
  • MARVIN ELLIOT (SPECIAL ASSISTANT TO THE PRESIDENT)

Highest reported compensation

  • GREG LINTON (VP FOR ACADEMIC AFFAIRS/PR): $120,237 total reported compensation
  • CYNTHIA T BARNARD (VP FOR BUSINESS AND FINANC): $116,665 total reported compensation
  • DANIEL L OVERDORF (PRESIDENT): $115,856 total reported compensation

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

Overview

Mission

Johnson university Florida, inc. Is a private, coeducational institution of higher learning offering associate, bachelor's, master's and doctoral degrees.

What it reported doing in 2024

Operation of university

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 91
  • Sustainability: 33
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -23.3%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 5.83; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 56.15; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -5.3% per year; rating input score 0; 37th percentile among comparable filings
  • Revenue growth: -7.5% per year; rating input score 0; 37th percentile among comparable filings
  • Asset growth: -14.1% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 14 of 14 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $120K · 22 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 7 filed schedules
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 2 filed related-organization links
  • 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.

Key Signals

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

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.