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← JOHN NICHOLAS BROWN CENTER FOR THE STUDY OF AMERICAN CIVILIZATION

Form 990 for tax year 2022

Filed by JOHN NICHOLAS BROWN CENTER FOR THE STUDY OF AMERICAN CIVILIZATION.

Totals

Total revenue
$1,051,906
Total expenses
$1,024,474
Contributions and grants received
$0
Grants paid
$181,665
Program service revenue
$154,055
Investment income
$894,561
Other revenue
$3,290
Total assets, end of year
$25,149,817
Total liabilities, end of year
$29,091
Net assets or fund balances, end of year
$25,120,726
Program services expenses (Part IX)
$1,024,474
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
$1,024,474

Program services were 100.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: TUITION AND FEES

    total $154,055 · related or exempt $154,055

  • 3 · Investment income

    total $894,561 · excluded $894,561

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: OTHER INCOME

    total $3,290 · excluded $3,290

  • 11e · Other revenue, total

    $3,290

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $181,665 · program services $181,665

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $0

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $192,791 · program services $192,791

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $47,396 · program services $47,396

  • 10 · Payroll taxes

    total $0

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $0

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $114,353 · program services $114,353 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $254,798 · program services $254,798

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $40,681 · program services $40,681

  • 17 · Travel

    total $0

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $189,965 · program services $189,965

  • 23 · Insurance

    total $0

  • 24a · Other expenses: GRADUATE STUDENT SUPPORT

    total $2,825 · program services $2,825 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $0 · end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $0 · end of year $0

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $0 · end of year $0

  • 10a · Land, buildings and equipment: cost or other basis

    $10,966,749

  • 10b · Land, buildings and equipment: accumulated depreciation

    $10,801,688

  • 10c · Land, buildings and equipment, net

    beginning of year $355,026 · end of year $165,061

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $25,440,885 · end of year $24,984,756

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $0 · end of year $0

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $702,617 · end of year $29,091

  • 27 · Net assets without donor restrictions

    beginning of year $15,712,274 · end of year $15,823,612

  • 28 · Net assets with donor restrictions

    beginning of year $9,381,020 · end of year $9,297,114

Mission and programs · 2022

Mission

JOHN NICHOLAS BROWN CENTER (JNBC) SUPPORTS BROWN UNIVERSITY A SECTION 501(C)(3) TAX EXEMPT ORGANIZATION. JNBC WAS ESTABLISHED TO HOST VISITING SCHOLARS, PRESERVE THE BROWN FAMILY PAPERS, AND TO ADVANCE SCHOLARSHIP AND EDUCATION IN THE FIELD OF AMERICAN CIVILIZATIONS.

Activities or mission (Part I)

SEE SCHEDULE O.

  • JOHN NICHOLAS BROWN CENTER (JNBC) SUPPORTS BROWN UNIVERSITY A SECTION 501(C)(3) TAX EXEMPT ORGANIZATION. JNBC WAS ESTABLISHED TO HOST VISITING SCHOLARS, PRESERVE THE BROWN FAMILY PAPERS, AND TO ADVANCE SCHOLARSHIP AWARDS AND EDUCATION IN THE FIELD OF AMERICAN CIVILIZATIONS.

    Expenses $1,024,474 · Grants $181,665 · Revenue $154,055

As filed on the 2022 return.

Listed in Part VII

  • Christina Paxson

    PRESIDENT

    Total calculated
    $1,831,198
    From this org
    $0
    From related orgs
    $1,678,630
    Other
    $152,568
    Hours/week
    0.7 + 55.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,265,511 related
    Bonus
    $0 + $4,500 related
    Other
    $0 + $408,619 related
    Deferred
    $0 + $24,400 related
    Nontaxable benefits
    $0 + $128,168 related
    Filer's total
    $0 + $1,831,198 related

  • Richard Locke

    VICE PRESIDENT

    Total calculated
    $979,393
    From this org
    $0
    From related orgs
    $932,984
    Other
    $46,409
    Hours/week
    0.7 + 55.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $784,216 related
    Bonus
    $0 + $4,500 related
    Other
    $0 + $144,268 related
    Deferred
    $0 + $24,400 related
    Nontaxable benefits
    $0 + $22,009 related
    Filer's total
    $0 + $979,393 related

  • Sarah Latham

    TREASURER

    Total calculated
    $903,451
    From this org
    $0
    From related orgs
    $878,039
    Other
    $25,412
    Hours/week
    0.7 + 56 related

    Schedule J breakdown matched by us

    Base
    $0 + $784,126 related
    Bonus
    $0 + $44,500 related
    Other
    $0 + $49,413 related
    Deferred
    $0 + $18,300 related
    Nontaxable benefits
    $0 + $7,112 related
    Filer's total
    $0 + $903,451 related

  • Dietrich C Neumann

    SECRETARY

    Total calculated
    $303,215
    From this org
    $0
    From related orgs
    $247,114
    Other
    $56,101
    Hours/week
    0.7 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $181,008 related
    Bonus
    $0 + $4,500 related
    Other
    $0 + $61,606 related
    Deferred
    $0 + $35,070 related
    Nontaxable benefits
    $0 + $21,031 related
    Filer's total
    $0 + $303,215 related

  • Barbara Chernow

    FORMER TREASURER

    Total calculated
    $153,472
    From this org
    $0
    From related orgs
    $150,212
    Other
    $3,260
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0 + $126,194 related
    Bonus
    $0
    Other
    $0 + $24,018 related
    Deferred
    $0 + $3,193 related
    Nontaxable benefits
    $0 + $67 related
    Filer's total
    $0 + $153,472 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

SCHEDULE J, PART I, LINE 3:
THE PRESIDENT'S COMPENSATION PACKAGE IS ESTABLISHED BY THE UNIVERSITY USING SEVERAL DIFFERENT TOOLS, INCLUDING: A COMPENSATION COMMITTEE, AN INDEPENDENT COMPENSATION CONSULTANT, A COMPENSATION SURVEY AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.
SCHEDULE J, PART I, LINE 4B:
TERMS & CONDITIONS OF SUPPLEMENTAL RETIREMENT PLAN AND PAYMENT IN CALENDAR YEAR 2022: EFFECTIVE JULY 1, 2017, THE UNIVERSITY ENTERED INTO A DEFERRED COMPENSATION AGREEMENT. UNDER THE PLAN THE ORGANIZATION DEPOSITS $200,000 TO THE PRESIDENT'S DEFERRED COMPENSATION ACCOUNT EACH JUNE 30TH THROUGH JUNE 30, 2022. SUCH AMOUNTS VEST OVER THE COURSE OF THE AGREEMENT SO LONG AS THE PRESIDENT REMAINS CONTINUOUSLY EMPLOYED BY THE UNIVERSITY THROUGH EACH VESTING DATE. $339,619 WAS PAID UNDER THIS PLAN IN CALENDAR YEAR 2022. EFFECTIVE JULY 1, 2021, THE UNIVERSITY ENTERED INTO AN ADDITIONAL DEFERRED COMPENSATION AGREEMENT. UNDER THE PLAN THE ORGANIZATION DEPOSITS $300,000 TO THE PRESIDENT'S DEFERRED COMPENSATION ACCOUNT EACH JUNE 30TH THROUGH JUNE 30, 2025. SUCH AMOUNTS VEST OVER THE COURSE OF THE AGREEMENT SO LONG AS THE PRESIDENT REMAINS CONTINUOUSLY EMPLOYED BY THE UNIVERSITY THROUGH EACH VESTED DATE.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • CHARITABLE GIFT ANNUITY FUND (2)

    TRUST · SUPPORT · MA · controlled entity

    Directly controlled by NA

  • CHARITABLE REMAINDER ANNUITY TRUST (6)

    TRUST · SUPPORT · MA · controlled entity

    Directly controlled by NA

  • CHARITABLE REMAINDER UNITRUST (70)

    TRUST · SUPPORT · MA · controlled entity

    Directly controlled by NA

  • POOLED INCOME (3)

    TRUST · SUPPORT · MA · controlled entity

    Directly controlled by NA

  • BROWN CAYMAN I

    C CORP · INVESTMENTS · CJ · controlled entity

    Directly controlled by NA

  • NEW HOLLAND TACTICAL ALPHA OFFSHORE FUND

    C CORP · INVESTMENTS · CJ · controlled entity

    Directly controlled by NA

Provenance

Return type
form_990
Tax year
2022
Filed
6 May 2024
IRS schema version
2022v5.0
Source object
202441319349304274

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