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Bju Inc

EIN 57-1088101 · Greenville, SC

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair57 out of 100GovernanceStrong90 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

BOB JONES UNIVERSITY (BJU) EXISTS TO EMPOWER PEOPLE TO REACH THEIR HIGHEST POTENTIAL FOR GOD'S GLORY BY PROVIDING AN OUTSTANDING CHRISTIAN LIBERAL ARTS EDUCATION PURPOSELY DESIGNED TO INSPIRE A LIFELONG PURSUIT OF LEARNING, LOVING, AND LEADING. OUR AIM, CAPTURED BY OUR FOUNDER'S VISION, IS NOT SIMPLY TO TEACH PEOPLE HOW TO MAKE A LIVING BUT HOW TO LIVE. IN CONTINUOUS OPERATION SINCE 1927, BJU HAS CONFERRED NEARLY 52,000 DEGREES. THE INSTITUTION HAS BUILT A GLOBAL REPUTATION AS A LEADER IN CONSERVATIVE CHRISTIAN EVANGELICALISM AND EDUCATION, SENDING ITS GRADUATES AROUND THE WORLD TO SERVE IN BOTH MINISTERIAL AND SECULAR FIELDS. BJU IS ACCREDITED BY THE SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS COMMISSION ON COLLEGES AND THE TRANSNATIONAL ASSOCIATION OF CHRISTIAN COLLEGES AND SCHOOLS.

Income
$114.8 million
Spending
$112.6 million
Spent on programs
83%
Reserves
0.6 months of spending
Largest source of income
fees for its services, 66%
Employees
2,127
Volunteers
100
Highest pay
$184,180, faculty - school of theology and global leadership

Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 57 out of 100. Higher than 37% of charities in its peer group (education, over $100m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.6 months of spending.

  • Debt

    16 of 20

    It owes 23% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 2% of income.

  • Income trend

    10 of 15

    Income fell 0% on the year before.

  • Spending floor

    15 of 15

    83% of spending went to programs and raising each dollar of donations cost 14 cents.

Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 90 out of 100. Higher than 14% of charities in its peer group (education, over $100m).

  • Independent board

    25 of 25

    14 of 14 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)
  1. $89.1 million spent. 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.
  2. $4.3 million spent. BJU, INC. SERVED AN AVERAGE OF 555 STUDENTS IN ITS ELEMENTARY SCHOOL (K3 - GRADE 6) AND 120 STUDENTS IN ITS CHILD DEVELOPMENT CENTER (INFANT - K2).

Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending May 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since February 2003.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.